A gestão pública e a auditoria: perspectiva dos gestores sobre a importância, as funções e o papel da auditoria

Mestrado em Auditoria

O impacto económico do Porto de Ponta Delgada

Dissertação de Mestrado, Gestão de Empresas (MBA), 26 de Fevereiro de 2016, Universidade dos Açores.

Visualização e manipulação de informação em ambientes 3D imersivos

Ainda antes da invenção da escrita, o desenho foi utilizado para descrever a realidade, tendo evoluído ao longo dos tempos, ganhando mais qualidade e pormenor e recorrendo a suportes cada vez mais evoluídos que permitissem a perpetuação dessa imagem: dessa informação. Desde as pinturas rupestres, nas paredes de grutas paleolíticas, passando pelos hieróglifos, nos templos egípcios, nas gravuras das escrituras antigas e nos quadros sobre tela, a intenção sempre foi a de transmitir a informação da forma mais directa e perceptível por qualquer indivíduo. Nos dias de hoje as novas tecnologias permitem aceder à informação com uma facilidade nunca antes vista ou imaginada, estando certamente ainda por descobrir outras formas de registar e perpetuar a informação para as gerações vindouras. A fotografia está na origem das grandes evoluções da imagem, permitindo capturar o momento, tornando-o “eterno”. Hoje em dia, na era da imagem digital, além de se mostrar a realidade, é possível incorporar na imagem informação adicional, de modo a enriquecer a experiência de visualização e a maximizar a aquisição do conhecimento. As possibilidades da visualização em três dimensões (3D) vieram dar o realismo que faltava ao formato de fotografia original. O 3D permite a imersão do espectador no ambiente que, a própria imagem retrata, à qual se pode ainda adicionar informação escrita ou até sensorial como, por exemplo, o som. Esta imersão num ambiente tridimensional permite ao utilizador interagir com a própria imagem através da navegação e exploração de detalhes, usando ferramentas como o zoom ou ligações incorporados na imagem. A internet é o local onde, hoje em dia, já se disponibilizam estes ambientes imersivos, tornando esta experiência muita mais acessível a qualquer pessoa. Há poucos anos ainda, esta prática só era possível mediante o recurso a dispositivos especificamente construídos para o efeito e que, por isso, apenas estavam disponíveis a grupos restritos de utilizadores. Esta dissertação visa identificar as características de um ambiente 3D imersivo e as técnicas existentes e possíveis de serem usadas para maximizar a experiência de visualização. Apresentar-se-ão algumas aplicações destes ambientes e sua utilidade no nosso dia-a-dia, antevendo as tendências futuras de evolução nesta área. Serão apresentados exemplos de ferramentas para a composição e produção destes ambientes e serão construídos alguns modelos ilustrativos destas técnicas, como forma de avaliar o esforço de desenvolvimento e o resultado obtido, comparativamente com formas mais convencionais de transmitir e armazenar a informação. Para uma avaliação mais objectiva, submeteram-se os modelos produzidos à apreciação de diversos utilizadores, a partir da qual foram elaboradas as conclusões finais deste trabalho relativamente às potencialidades de utilização de ambientes 3D imersivos e suas mais diversas aplicações.

Recuperação de calor dos efluentes da tinturaria

Foram utilizados como elemento principal de estudo, os efluentes líquidos dos processos industriais da ENDUTEX, Tinturaria e Acabamento de Malhas, S. A. localizada no município de Caldas de Vizela, distrito de Braga. O estudo foi realizado na empresa devido ao interesse da mesma em poder reaproveitar o calor libertado nos efluentes para aquecimento de parte da água captada no rio de Vizela. O objectivo do trabalho consiste no dimensionamento de um permutador de calor que permita satisfazer o interesse da empresa, assim como, um estudo económico relativo aos custos envolventes. Com o intuito de concretizar os objectivos propostos foram realizadas visitas semanais à empresa para se proceder ao levantamento de dados e para a realização de amostragens do efluente para posterior caracterização. Depois de efectuado o dimensionamento do permutador de placas para diferentes caudais e temperaturas dos fluidos, frio (água do rio) e quente (efluentes), concluiu-se que as condições mais rentáveis correspondiam a um caudal de fluido frio de 17 m3/h em que a temperatura de entrada e de saída no permutador seria de 14 ºC e 48 ºC, respectivamente. O caudal de fluido quente seria de 20 m3/h, sendo a temperatura de entrada e de saída no permutador de 62 ºC e 33,1 ºC, respectivamente. Como resultado do dimensionamento obteve-se um permutador de placas com 167 placas em que o coeficiente global de transferência de calor (U) é de 726,9 W/m2ºC, a área projectada de 55,7 m2 e a queda de pressão de 0,904 KPa. Foi consultada a empresa ARSOPI-THERMAL para verificação das características dos permutadores existentes no mercado. No entanto, para as mesmas condições foi sugerido um permutador com 31 placas em que o coeficiente global de transferência de calor (U) é de 6267 W/m2ºC, a área projectada de 7,39 m2 e a queda de pressão de 76 KPa. A diferença verificada nos resultados apresentados pode ter origem na utilização de diferentes expressões no cálculo do coeficiente pelicular de transferência de calor (h) e pelo facto da ARSOPI desprezar o factor de sujamento no seu dimensionamento Na análise económica do projecto é de referir que para o arranque do projecto foi feito o levantamento das necessidades de investimento, situando-se este num valor total de 9640€, sendo o investimento financiado apenas por capitais próprios. O prazo de recuperação do investimento (Pay Back Period) é de cerca de 2 meses.

Capillary bridging and long-range attractive forces in a mean-field approach

When a mixture is confined, one of the phases can condense out. This condensate, which is otherwise metastable in the bulk, is stabilized by the presence of surfaces. In a sphere-plane geometry, routinely used in atomic force microscope and surface force apparatus, it, can form a bridge connecting the surfaces. The pressure drop in the bridge gives rise to additional long-range attractive forces between them. By minimizing the free energy of a binary mixture we obtain the force-distance curves as well as the structural phase diagram of the configuration with the bridge. Numerical results predict a discontinuous transition between the states with and without the bridge and linear force-distance curves with hysteresis. We also show that similar phenomenon can be observed in a number of different systems, e.g., liquid crystals and polymer mixtures. (C). 2004 American Institute of Physics.

Estratégias de tradução em sites das regiões de turismo de Portugal: estudo baseado em corpus

Em Portugal, o turismo é uma actividade económica que gera ganhos significativos e a promoção turística do país no mercado externo assenta cada vez mais na criação de sites multilingues. Este artigo examina um corpus constituído por textos provenientes de sites de Regiões de Turismo de Portugal, em português, e as respectivas traduções para inglês, com o objectivo de demonstrar o modo como os tradutores adicionam informação inexistente no texto original. Através da análise desta característica específica dos sites oficiais traduzidos para promover o destino ―Portugal‖ no mercado externo pretende salientar-se a importância que as estratégias de tradução assumem no marketing do destino turístico, uma vez que a informação adicionada cria uma determinada imagem de uma região. Em termos teóricos e metodológicos, este artigo enquadra-se no âmbito da Linguística de Corpus.

Towards the detection of deception in interactive multimedia environments

A classical application of biosignal analysis has been the psychophysiological detection of deception, also known as the polygraph test, which is currently a part of standard practices of law enforcement agencies and several other institutions worldwide. Although its validity is far from gathering consensus, the underlying psychophysiological principles are still an interesting add-on for more informal applications. In this paper we present an experimental off-the-person hardware setup, propose a set of feature extraction criteria and provide a comparison of two classification approaches, targeting the detection of deception in the context of a role-playing interactive multimedia environment. Our work is primarily targeted at recreational use in the context of a science exhibition, where the main goal is to present basic concepts related with knowledge discovery, biosignal analysis and psychophysiology in an educational way, using techniques that are simple enough to be understood by children of different ages. Nonetheless, this setting will also allow us to build a significant data corpus, annotated with ground-truth information, and collected with non-intrusive sensors, enabling more advanced research on the topic. Experimental results have shown interesting findings and provided useful guidelines for future work. Pattern Recognition

Electrochemical study of butylate: application to the analysis of water

The electroactivity of butylate (BTL) is studied by cyclic voltammetry (CV) and square wave voltammetry (SWV) at a glassy carbon electrode (GCE) and a hanging mercury drop electrode (HMDE). Britton–Robinson buffer solutions of pH 1.9–11.5 are used as supporting electrolyte. CV voltammograms using GCE show a single anodic peak regarding the oxidation of BTL at +1.7V versus AgCl/ Ag, an irreversible process controlled by diffusion. Using a HMDE, a single cathodic peak is observed, at 1.0V versus AgCl/Ag. The reduction of BTL is irreversible and controlled by adsorption. Mechanism proposals are presented for these redox transformations. Optimisation is carried out univaryingly. Linearity ranges were 0.10–0.50 mmol L-1 and 2.0–9.0 µmolL-1 for anodic and cathodic peaks, respectively. The proposed method is applied to the determination of BTL in waters. Analytical results compare well with those obtained by an HPLC method.

Direct electroanalytical determination of fluvastatin in a pharmaceutical dosage form: batch and flow analysis

The reduction of luvastatin (FLV) at a hanging mercury-drop electrode (HMDE) was studied by square-wave adsorptive-stripping voltammetry (SWAdSV). FLV can be accumulated and reduced at the electrode, with a maximum peak current intensity at a potential of approximately 1.26V vs. AgCl=Ag, in an aqueous electrolyte solution of pH 5.25. The method shows linearity between peak current intensity and FLV concentration between 1.0 10 8 and 2.7 10 6 mol L 1. Limits of detection (LOD) and quantification (LOQ) were found to be 9.9 10 9 mol L 1 and 3.3 10 8 mol L 1, respectively. Furthermore, FLV oxidation at a glassy carbon electrode surface was used for its hydrodynamic monitoring by amperometric detection in a flow-injection system. The amperometric signal was linear with FLV concentration over the range 1.0 10 6 to 1.0 10 5 mol L 1, with an LOD of 2.4 10 7 mol L 1 and an LOQ of 8.0 10 7 mol L 1. A sample rate of 50 injections per hour was achieved. Both methods were validated and showed to be precise and accurate, being satisfactorily applied to the determination of FLV in a commercial pharmaceutical.

Electrochemical determination of citalopram by adsorptive stripping voltammetry–determination in pharmaceutical products

The electrochemical behavior of citalopram was studied by square-wave and square-wave adsorptive-stripping voltammetry (SWAdSV). Citalopram can be reduced and accumulated at a mercury drop electrode, with a maximum peak current intensity being obtained at a potential of approximately -1.25V vs. AgCl/Ag, in an aqueous electrolyte solution of pH 12. A SWAdSV method has been developed for the determination of citalopram in pharmaceutical preparations. The method shows a linear range between 1.0x10-7 and 2.0x10-6 mol L-1 with a limit of detection of 5x10-8 mol L-1 for an accumulation time of 30 s. The precision of the method was evaluated by assessing the repeatability and intermediate precision, achieving good relative standard deviations in all cases (≤2.3%). The proposed method was applied to the determination of citalopram in five pharmaceutical products and the results obtained are in good agreement with the labeled values.

Square-wave adsorptive-stripping voltammetric detection in the quality control of fluoxetine

Electroanalytical methods based on square-wave adsorptive-stripping voltammetry (SWAdSV) and flow-injection analysis with square-wave adsorptive-stripping voltammetric detection (FIA-SWAdSV) were developed for the determination of fluoxetine (FXT). The methods were based on the reduction of FXT at a mercury drop electrode at -1.2 V versus Ag/AgCl, in a phosphate buffer of pH 12.0, and on the possibility of accumulating the compound at the electrode surface. The SWAdSV method was successfully applied in the quantification of FXT in pharmaceutical products, human serum samples, and in drug dissolution studies. Because the presence of dissolved oxygen did not interfere significantly with the analysis, it was possible to quantify FXT in several pharmaceutical products using FIA-SWAdSV. This method enables analysis of up to 120 samples per hour at reduced costs.

Electroanalytical study of fluvoxamine

Fluvoxamine (FVX) can be reduced at a mercury- drop electrode, with a maximum peak current intensity being obtained at a potential of -0.7 V vs. Ag/ AgCl, in an aqueous electrolyte solution of pH 2. The compound was determined in a pharmaceutical product and in spiked human serum by square-wave adsorptivestripping voltammetry (SWAdSV) after accumulation at the electrode surface, under batch conditions. Because the presence of dissolved oxygen did not interfere significantly with the analysis, it was also possible to determine FVX in the pharmaceutical product by use of a flow-injection analysis (FIA) system with SWAdSV detection. The methods developed were validated and successfully applied to the quantification of FVX in a pharmaceutical product. Recoveries between 76 and 89% were obtained in serum analysis. The FIA– SWAdSV method enabled analysis of up to 120 samples per hour at reduced cost, implying the possibility of competing with the chromatographic methods usually used for this analysis.

Electroanalytical determination of paroxetine in pharmaceuticals

Electroanalytical methods based on square-wave adsorptive-stripping voltammetry (SWAdSV) and flow-injection analysis with SWAdSV detection (FIA-SWAdSV) were developed for the determination of paroxetine (PRX). The methods were based on the reduction of PRX at a mercury drop electrode at −1.55V versus Ag/AgCl, in a borate buffer of pH 8.8, and the possibility of accumulating the compound at the electrode surface. Because the presence of dissolved oxygen did not interfere significantly with the analysis, it was also possible to determine PRX using FIASWAdSV. This method enables analysis of up to 120 samples per hour at reduced costs. Both methods developed were validated and successfully applied to the quantification of PRX in pharmaceutical products.

Electroanalytical study of the antidepressant sertraline

Aflowinjection squarewave cathodic stripping voltammetric method has been developed for the determination of sertraline in a pharmaceutical preparation. The method shows linearity between peak current intensity and sertraline concentration for the interval between 0.20×10−6 and 1.20×10−6 mol L−1. Limits of detection and quantification were found to be 1.5×10−7 and 5.0×10−7 mol L−1, respectively. Up to 70 samples per hour can be analysed with a good precision (R.S.D. = 2.5%). The proposed method was successfully applied to the determination of sertraline in a commercial product. In the voltammetric determination of sertraline in flow, a high sample rate is obtained at reduced costs, opening the possibility to compete with the chromatographic methods generally used for this analysis.

Study of the voltammetric behaviour of metam and its application to an amperometric flow system

The electrochemical behaviour of the pesticide metam (MT) at a glassy carbon working electrode (GCE) and at a hanging mercury drop electrode (HMDE) was investigated. Different voltammetric techniques, including cyclic voltammetry (CV) and square wave voltammetry (SWV), were used. An anodic peak (independent of pH) at +1.46 V vs AgCl/Ag was observed in MTaqueous solution using the GCE. SWV calibration curves were plotted under optimized conditions (pH 2.5 and frequency 50 Hz), which showed a linear response for 17–29 mg L−1. Electrochemical reduction was also explored, using the HMDE. A well defined cathodic peak was recorded at −0.72 V vs AgCl/ Ag, dependent on pH. After optimizing the operating conditions (pH 10.1, frequency 150 Hz, potential deposition −0.20 V for 10 s), calibration curves was measured in the concentration range 2.5×10−1 to 1.0 mg L−1 using SWV. The electrochemical behaviour of this compound facilitated the development of a flow injection analysis (FIA) system with amperometric detection for the quantification of MT in commercial formulations and spiked water samples. An assessment of the optimal FIA conditions indicated that the best analytical results were obtained at a potential of +1.30 V, an injection volume of 207 μL and an overall flow rate of 2.4 ml min−1. Real samples were analysed via calibration curves over the concentration range 1.3×10−2 to 1.3 mg L−1. Recoveries from the real samples (spiked waters and commercial formulations) were between 97.4 and 105.5%. The precision of the proposed method was evaluated by assessing the relative standard deviation (RSD %) of ten consecutive determinations of one sample (1.0 mg L−1), and the value obtained was 1.5%.