958 resultados para Portuguese public accounting


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In this paper, we will focus on the importance of languages as an asset to people and companies in knowledge-based society, giving special attention to the case of portuguese, not forgetting the role of Higher Education Institutions in preparing students to be part of the new creative multilingual and sucsessful class.

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Mestrado em Contabilidade e análise financeira

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Filamentous fungi from genus Aspergillus were previously detected in wastewater treatment plants (WWTP) as being Aspergillus flavus (A. flavus), an important toxigenic fungus producing aflatoxins. This study aimed to determine occupational exposure adverse effects due to fungal contamination produced by A. flavus complex in two Portuguese WWTP using conventional and molecular methodologies. Air samples from two WWTP were collected at 1 m height through impaction method. Surface samples were collected by swabbing surfaces of the same indoor sites. After counting A. flavus and identification, detection of aflatoxin production was ensured through inoculation of seven inoculates in coconut-milk agar. Plates were examined under long-wave ultraviolet (UV; 365 nm) illumination to search for the presence of fluorescence in the growing colonies. To apply molecular methods, air samples were also collected using the impinger method. Samples were collected and collection liquid was subsequently used for DNA extraction. Molecular identification of A. flavus was achieved by real-time polymerase chain reaction (RT-PCR) using the Rotor-Gene 6000 qPCR detection system (Corbett). Among the Aspergillus genus, the species that were more abundant in air samples from both WWTP were Aspergillus versicolor (38%), Aspergillus candidus (29.1%), and Aspergillus sydowii (12.7%). However, the most commonly species found on surfaces were A. flavus (47.3%), Aspergillus fumigatus (34.4%), and Aspergillus sydowii (10.8%). Aspergillus flavus isolates that were inoculated in coconut agar medium were not identified as toxigenic strains and were not detected by RT-PCR in any of the analyzed samples from both plants. Data in this study indicate the need for monitoring fungal contamination in this setting. Although toxigenic strains were not detected from A. flavus complex, one cannot disregard the eventual presence and potential toxicity of aflatoxins.

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Despite the classification as known or suspected human carcinogens, by the International Agency for Research on Cancer, the antineoplastic drugs are extensively used in cancer treatment due to their specificity and efficacy. As human carcinogens, these drugs represent a serious threat to the healthcare workers involved in their preparation and administration. This work aims to contribute to better characterize the occupational exposure of healthcare professionals to antineoplastic drugs, by assessing workplace surfaces contamination of pharmacy and administration units of two Portuguese hospitals. Surface contamination was assessed by the determination of cyclophosphamide, 5-fluorouracil, and paclitaxel. These three drugs were used as surrogate markers for surfaces contamination by cytotoxic drugs. Wipe samples were taken and analyzed by HPLCDAD. From the total of 327 analyzed samples, in 121 (37%) was possible to detect and quantify at least one drug. Additionally, 28 samples (8.6 %) indicate contamination by more than one antineoplastic drug, mainly in the administration unit, in both hospitals. Considering the findings in both hospitals, specific measures should be taken, particularly those related with the promotion of good practices and safety procedures and also routine monitoring of surfaces contamination in order to guarantee the appliance of safety measures.

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Social concerns for environmental impact on air, water and soil pollution have grown along with the accelerated growth of pig production. This study intends to characterize air contamination caused by fungi and particles in swine production, and, additionally, to conclude about their eventual environmental impact. Fiftysix air samples of 50 litters were collected through impaction method. Air sampling and particle matter concentration were performed in indoor and also outdoor premises. Simultaneously, temperature and relative humidity were monitored according to the International Standard ISO 7726 – 1998. Aspergillus versicolor presents the highest indoor spore counts (>2000 CFU/m3) and the highest overall prevalence (40.5%), followed by Scopulariopsis brevicaulis (17.0%) and Penicillium sp. (14.1%). All the swine farms showed indoor fungal species different from the ones identified outdoors and the most frequent genera were also different from the ones indoors. The distribution of particle size showed the same tendency in all swine farms (higher concentration values in PM5 and PM10 sizes). Through the ratio between the indoor and outdoor values, it was possible to conclude that CFU/m3 and particles presented an eventual impact in outdoor measurements.

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In 1987, the International Agency for Research on Cancer concluded that there was sufficient evidence for carcinogenicity of naturally occurring aflatoxins in humans. Regarding occupational exposure to this chemical agent, farmers and other agricultural workers present a higher risk due to airborne aflatoxin via inhalation of dust. This study was carried out in 7 swine farms located at the district of Lisbon, Portugal. Blood samples were collected from a total of 11 workers. In addition, a control group (n = 25) was included that conducted administrative tasks in an educational institution without any type of agricultural activity. Results obtained suggest that occupational exposure to AFB1 by inhalation occurs and represents an additional risk in this occupational setting that need to be recognized, assessed and, most important, prevented.

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The impact of mycotoxins on human and animal health is well recognized. Aflatoxin B1 (AFB1) is by far the most prevalent and the most potent natural carcinogen and is usually the major aflatoxin produced by toxigenic fungal strains. Data available, points to an increasing frequency of poultry feed contamination by aflatoxins. Since aflatoxin residues may accumulate in body tissues, this represents a high risk to human health. Samples from commercial poultry birds have already presented detectable levels of aflatoxin in liver. A descriptive study was developed in order to assess fungal contamination by species from Aspergillus flavus complex in seven Portuguese poultry units. Air fungal contamination was studied by conventional and molecular methods. Air, litter and surfaces samples were collected. To apply molecular methods, air samples of 300L were collected using the Coriolis μ air sampler (Bertin Technologies), at 300 L/min airflow rate. For conventional methodologies, all the collected samples were incubated at 27ºC for five to seven days. Through conventional methods, Aspergillus flavus was the third fungal species (7%) most frequently found in 27 indoor air samples analysed and the most commonly isolated species (75%) in air samples containing only the Aspergillus genus...

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D. João de Magalhães e Avelar (1754-1833) formou aquela que, ao tempo, era a maior biblioteca privada portuguesa. Com cerca de 36000 volumes, foi elogiada por personalidades nacionais e estrangeiras, por aliar à quantidade de volumes inúmeros e valiosíssimos manuscritos. Formada ao longo dos séculos XVIII e XIX, durante mais de 30 anos, originou, em 1833, o primeiro núcleo da actual Biblioteca Pública Municipal do Porto. Numa época em que possuir livros era sinónimo de prestígio social mas num período em que quase não havia tradição de bibliotecas públicas no nosso país, contrariamente ao que acontecia noutras realidades, a livraria privada de Avelar formou, com outras, a Real Biblioteca Pública da Cidade do Porto. Em 1833, aquando do primeiro aniversário da entrada do exército liberal no Porto, por decreto, criou-se a biblioteca portuense. Estabelecida na casa que servia de Hospício dos Religiosos de Santo António do Val da Piedade, à praça da Cordoaria, tinha como objectivo satisfazer a utilidade pública, estando aberta todos os dias, excepto domingos e feriados. Propriedade da cidade do Porto, ficava sujeita à administração da Câmara que se obrigava à sua guarda, manutenção, conservação, bem como à constante aquisição de espólio. Como veremos, tratou-se de um processo conflituoso mas o Porto obtinha, definitivamente, a sua biblioteca pública.

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Background - The use of antineoplastic drugs in cancer therapy is increasing due to their action in cancer cells. Carcinogenic, mutagenic and teratogenic effects. Some studies demonstrated that nurses and pharmacy personnel involved in preparation or administration are exposed to antineoplastic drugs. Aim: assess 5-Fluorouracil (5-FU) contamination on the surfaces of two Portuguese Hospitals (preparation and administration units). 5-FU is one of the most frequently antineoplastic agent used in Portuguese Hospitals and can be easily absorbed through the skin. This drug can be used as an marker of surfaces contamination and exposure and have been extensively discussed in other studies.

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O presente artigo tem por alvo a apresentação do estudo da tradição do género da obra de Diogo Manuel Aires de Azevedo, intitulada Portugal ilustrado pelo sexo feminino, notícia histórica de muitas heroínas portuguesas que floreceram em virtude, letras e armas, publicada em Lisboa, em 1734. O tema abordado por Diogo Azevedo – descrição de inúmeras ―vidas‖ de mulheres portuguesas que se destacaram pelas suas acções notáveis – permite-nos aferir da intenção didáctica e moralizadora da obra e, como tal, inseri-la na longa tradição das biografias femininas, associadas ao relato hagiográfico. A grande divulgação deste género é iniciada por Boccaccio em De mulieribus claris e tem continuidade numa plêiade de autores nacionais e internacionais, tais como Juan Perez de Moya, Frei Luís dos Anjos, Damião de Froes Perym e tantos outros. Propomo-nos apresentar um estudo cujos objectivos se prendem com o desejo de despertar o interesse de um vasto público, especializado ou não, pela leitura de uma obra do séc. XVIII, que pela sua especificidade se reveste de grande interesse literário, histórico e cultural.

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Objetivo: o otimismo tem sido demonstrado como uma variável importante no ajustamento da qualidade de vida de pessoas com doenças crônicas. O estudo tem como objetivo verificar se o otimismo exerce um efeito moderador ou mediador entre os traços de personalidade e a qualidade de vida, em portugueses com doenças crônicas. Métodos: os modelos de regressão linear múltipla foram usados para avaliar o efeito de moderação e mediação do otimismo na qualidade de vida. A amostra, constituída por 729 doentes, recrutados nos principais hospitais de Portugal responderam a questionários de autorresposta avaliando questões sócio-demográficas e clínicas, personalidade, otimismo disposicional, qualidade de vida e bem-estar subjetivo. Resultados: os resultados encontrados mostraram que o otimismo disposicional não exerce um papel moderador entre os traços de personalidade e a qualidade de vida. Controlando por idade, sexo, nível de escolaridade e percepção da severidade da doença, o efeito dos traços de personalidade na qualidade de vida e no bem-estar subjetivo foi mediado pelo otimismo (parcial e total), expecto para as associações, neuroticismo/abertura à experiência e à saúde física. Conclusão: o otimismo disposicional exerce apenas um papel mediador entre os traços de personalidade e qualidade de vida, em pessoas com doenças crônicas, sugerindo que 'a expectativa de que coisas boas vão acontecer' contribui para uma melhor qualidade de vida e melhor bem-estar subjetivo.

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Because of the mutagenic and/or carcinogenic properties, Polycyclic Aromatic Hydrocarbons (PAH), have a direct impact on human population. Consequently, there is a widespread interest in analysing and evaluating the exposure to PAH in different indoor environments, influenced by different emission sources. The information on indoor PAH is still limited, mainly in terms of PAH distribution in indoor particles of different sizes; thus, this study evaluated the influence of tobacco smoke on PM10 and PM2.5 characteristics, namely on their PAH compositions, with further aim to understand the negative impact of tobacco smoke on human health. Samples were collected at one site influenced by tobacco smoke and at one reference (non-smoking) site using low-volume samplers; the analyses of 17 PAH were performed by Microwave Assisted Extraction combined with Liquid Chromatography (MAE–LC). At the site influenced by tobacco smoke PM concentrations were higher 650% for PM10, and 720% for PM2.5. When influenced by smoking, 4 ring PAH (fluoranthene, pyrene, and chrysene) were the most abundant PAH, with concentrations 4600–21 000% and 5100–20 800% higher than at the reference site for PM10 and PM2.5, respectively, accounting for 49% of total PAH (SPAH). Higher molecular weight PAH (5–6 rings) reached concentrations 300–1300% and 140–1700% higher for PM10 and PM2.5, respectively, at the site influenced by tobacco smoke. Considering 9 carcinogenic PAH this increase was 780% and 760% in PM10 and PM2.5, respectively, indicating the strong potential risk for human health. As different composition profiles of PAH in indoor PM were obtained for reference and smoking sites, those 9 carcinogens represented at the reference site 84% and 86% of SPAH in PM10 and PM2.5, respectively, and at the smoking site 56% and 55% of SPAH in PM10 and PM2.5, respectively. All PAH (including the carcinogenic ones) were mainly present in fine particles, which corresponds to a strong risk for cardiopulmonary disease and lung cancer; thus, these conclusions are relevant for the development of strategies to protect public health.

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Aflatoxin B1 (AFB1) is considered by different International Agencies as a genotoxic and potent hepatocarcinogen. However, despite the fact that the fungi producing this compound are detected in some work environments, AFB1 is rarely monitored in occupational settings. The aim of the present investigation was to assess exposure to AFB1 of workers from one Portuguese waste company located in the outskirt of Lisbon. Occupational exposure assessment to AFB1 was done with a biomarker of internal dose that measures AFB1 in the serum by enzyme-linked immunosorbent assay. Forty-one workers from the waste company were enrolled in this study (26 from sorting; 9 from composting; 6 from incineration). A control group (n = 30) was also considered in order to know the AFB1 background levels for the Portuguese population. All the workers showed detectable levels of AFB1 with values ranging from 2.5ng ml−1 to 25.9ng ml−1 with a median value of 9.9±5.4ng ml−1. All of the controls showed values below the method’s detection limit. Results obtained showed much higher (8-fold higher) values when compared with other Portuguese settings already studied, such as poultry and swine production. Besides this mycotoxin, other mycotoxins are probably present in this occupational setting and this aspect should be taken into consideration for the risk assessment process due to possible synergistic reactions. The data obtained suggests that exposure to AFB1 occurs in a waste management setting and claims attention for the need of appliance of preventive and protective safety measures.

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Infiltration galleries are among the oldest known means used for small public water fountains. Owing to its ancestral origin they are usually associated with high quality water. Thirty-one compounds, including pesticides and estrogens from different chemical families, were analysed in waters from infiltration galleries collected in Alto Douro Demarcated Wine region (North of Portugal). A total of twelve compounds were detected in the water samples. Nine of these compounds are described as presenting evidence or potential evidence of interfering with the hormone system of humans and wildlife. Although concentrations of the target analytes were relatively low, many of them below their limit of quantification, four compounds were above quantification limit and two of them even above the legal limit of 0.1 lg/L: dimethoate (30.38 ng/L), folpet (64.35 ng/L), terbuthylazine-desethyl (22.28 to 292.36 ng/L) and terbuthylazine (22.49 to 369.33 ng/L).

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Objectives - This study intended to characterize work environment contamination by particles in 2 waste-sorting plants. Material and Methods - Particles were measured by portable direct-reading equipment. Besides mass concentration in different sizes, data related with the number of particles concentration were also obtained. Results - Both sorting units showed the same distribution concerning the 2 exposure metrics: particulate matter 5 (PM5) and particulate matter 10 (PM10) reached the highest levels and 0.3 μm was the fraction with a higher number of particles. Unit B showed higher (p < 0.05) levels for both exposure metrics. For instance, in unit B the PM10 size is 9-fold higher than in unit A. In unit A, particulate matter values obtained in pre-sorting and in the sequential sorting cabinet were higher without ventilation working. Conclusions - Workers from both waste-sorting plants are exposed to particles. Particle counting provided additional information that is of extreme value for analyzing the health effects of particles since higher values of particles concentration were obtained in the smallest fraction.