“A adopção do justo valor no SNC: breve reflexão face à crise financeira”

sem abstract

Effect of poling state and morphology of piezoelectric poly(vinylidene fluoride) membranes for skeletal muscle tissue engineering

This work reports on the influence of polarization and morphology of electroactive poly(vinylidene fluoride), PVDF, on the biological response of myoblast cells. Non-poled, ‘‘poled +’’ and “poled-“ -PVDF were prepared in the form of films. Further, random and aligned electrospun -PVDF fiber mats were also prepared. It is demonstrated that negatively charged surfaces improve cell adhesion and proliferation and that the directional growth of the myoblast cells can be achieved by the cell culture on oriented fibers. Therefore, the potential application of electroative materials for muscle regeneration is demonstrated.

Morphology and stability of aggregates of an Oxisol according to tillage system and gypsum application

Morphological characterization and aggregate stability is an important factor in evaluating management systems. The aim of this paper is to evaluate the stability and morphology of the aggregates of a dystrophic Oxisol managed with no-tillage and conventional tillage with and without the residual action of gypsum. The experimental design was randomized blocks arranged in split-split plot, where the treatments were two soil management systems (plots) with 0 and 2000 kg ha-1 of gypsum (subplots) and five depths (0-0.05, 0.05-0.10, 0.10-0.15, 0.15-0.20 and 0.20-0.30 m) as the subsubplots, with four replications. The aggregate morphology was determined through images and later evaluated by the Quantporo software. Stability was determined by the wet method. The results showed that the no-tillage system, with or without gypsum residual effect, provided the aggregates with the largest geometric diameters. The combination of no-tillage system and the gypsum residual effect provided rougher aggregates.

Effect of filler content on morphology and physical-chemical characteristics of poly(vinylidene fluoride)/NaY-zeolite filled membranes

Poly(vinylidene fluoride) electrospun membranes have been prepared with different NaY zeolite contents up to 32%wt. Inclusion of zeolites induces an increase of average fiber size from ~200 nm in the pure polymer up to ~500 nm in the composite with 16%wt zeolite content. For higher filler contents, a wider distribution of fibers occurs leading to a broader size distributions between the previous fiber size values. Hydrophobicity of the membranes increases from ~115º water contact angle to ~128º with the addition of the filler and is independent on filler content, indicating a wrapping of the zeolite by the polymer. The water contact angle further increases with fiber alignment up to ~137º. Electrospun membranes are formed with ~80 % of the polymer crystalline phase in the electroactive  phase, independently on the electrospinning processing conditions or filler content. Viability of MC3T3-E1 cells on the composite membranes after 72 h of cell culture indicates the suitability of the membranes for tissue engineering applications.

A normalização contabilística das microentidades: análise comparativa face à norma aplicável ás pequenas entidades

Em resultado do processo harmonizador da contabilidade ao nível da União Europeia, Portugal e os demais Estados-membros, viram necessidade de adaptar a sua normalização contabilística às Normas Internacionais de Contabilidade adotadas pela União Europeia, de forma a garantir uma maior comparabilidade da informação financeira das empresas dos diversos países. Consequentemente, foi aprovado, em Portugal, no ano 2009, o Sistema de Normalização Contabilística (SNC), que atende às diferentes necessidades de relato financeiro, incluindo um regime composto por 28 Normas Contabilísticas e de Relato Financeiro, aplicáveis à generalidade das empresas, um regime aplicável às designadas pequenas entidades, composto por uma Norma Contabilística e de Relato Financeiro para as Pequenas Entidades, e também como parte integrante do SNC, no ano 2011, foi aprovado um regime aplicável às entidades do setor não lucrativo. Todavia, e perante as características do tecido empresarial português, foi aprovado, em 2011, um regime simplificado aplicável às microentidades. Este trabalho tem por objetivo analisar este processo normalizador da contabilidade em Portugal, com especial referência à análise comparativa das normas aplicáveis às pequenas entidades e às microentidades. Com este trabalho concluímos que existem diferenças entre os dois normativos, não apenas no âmbito da dimensão e conteúdo das demonstrações financeiras, como também em termos de mensuração de alguns elementos das demonstrações financeiras, como por exemplo, dos ativos fixos tangíveis e intangíveis; destacam-se também, entre outras, diferenças ao nível de alguns conceitos, como de ativos e passivos contingentes, não mencionados no normativo das microentidades.

Cuidado com bicos-de-pé em face da Constituição

Nas palavras de Canotilho/Moreira, o regime político português é um Estado-de-partidos, os quais foram elevados à Constituição formal. São expressão da vontade popular (10º/2). São um direito fundamental constitucional. Participar ou fundar um partido é um direito, liberdade e garantia (art. 51º). Participam nos órgãos com base no sufrágio universal e directo. Mas são mediadores pois o poder político é do Povo (art. 108º)! São os partidos que formam a vontade de órgãos como o Governo! Os partidos têm direito a apresentar candidatos aos órgãos; e têm o direito de obter mandatos de acordo com os resultados eleitorais e o método proporcional (art. 113º/5 e 152º/1)… E às Forças Armadas incumbe a defesa militar da República: art. 275º/1 CRP… § In the words of Canotilho / Moreira, the Portuguese political system is a state-parties, which were elevated to the formal Constitution. They are an expression of popular will (10/2). Is a constitutional fundamental right. Participate or found a party is a right, freedom and guarantee (art. 51). Participate in organs based on direct and universal suffrage. But are mediators because political power is the people (art. 108)! Are the parties that form the will of organs such as the Government! The parties are entitled to nominate candidates to the organs; and have the right to obtain mandates in accordance with the election results and the proportional method (Article 113/5 and 152/1.) ... and the Armed Forces have the responsibility for the military defense of the Republic: art. 275/1 CRP ...

Voxel-based registration of simulated and real patient CBCT data for accurate dental implant pose estimation

The success of dental implant-supported prosthesis is directly linked to the accuracy obtained during implant’s pose estimation (position and orientation). Although traditional impression techniques and recent digital acquisition methods are acceptably accurate, a simultaneously fast, accurate and operator-independent methodology is still lacking. Hereto, an image-based framework is proposed to estimate the patient-specific implant’s pose using cone-beam computed tomography (CBCT) and prior knowledge of implanted model. The pose estimation is accomplished in a threestep approach: (1) a region-of-interest is extracted from the CBCT data using 2 operator-defined points at the implant’s main axis; (2) a simulated CBCT volume of the known implanted model is generated through Feldkamp-Davis-Kress reconstruction and coarsely aligned to the defined axis; and (3) a voxel-based rigid registration is performed to optimally align both patient and simulated CBCT data, extracting the implant’s pose from the optimal transformation. Three experiments were performed to evaluate the framework: (1) an in silico study using 48 implants distributed through 12 tridimensional synthetic mandibular models; (2) an in vitro study using an artificial mandible with 2 dental implants acquired with an i-CAT system; and (3) two clinical case studies. The results shown positional errors of 67±34μm and 108μm, and angular misfits of 0.15±0.08º and 1.4º, for experiment 1 and 2, respectively. Moreover, in experiment 3, visual assessment of clinical data results shown a coherent alignment of the reference implant. Overall, a novel image-based framework for implants’ pose estimation from CBCT data was proposed, showing accurate results in agreement with dental prosthesis modelling requirements.

Computer-aided recognition of dental implants in X-ray images

Dental implant recognition in patients without available records is a time-consuming and not straightforward task. The traditional method is a complete user-dependent process, where the expert compares a 2D X-ray image of the dental implant with a generic database. Due to the high number of implants available and the similarity between them, automatic/semi-automatic frameworks to aide implant model detection are essential. In this study, a novel computer-aided framework for dental implant recognition is suggested. The proposed method relies on image processing concepts, namely: (i) a segmentation strategy for semi-automatic implant delineation; and (ii) a machine learning approach for implant model recognition. Although the segmentation technique is the main focus of the current study, preliminary details of the machine learning approach are also reported. Two different scenarios are used to validate the framework: (1) comparison of the semi-automatic contours against implant’s manual contours of 125 X-ray images; and (2) classification of 11 known implants using a large reference database of 601 implants. Regarding experiment 1, 0.97±0.01, 2.24±0.85 pixels and 11.12±6 pixels of dice metric, mean absolute distance and Hausdorff distance were obtained, respectively. In experiment 2, 91% of the implants were successfully recognized while reducing the reference database to 5% of its original size. Overall, the segmentation technique achieved accurate implant contours. Although the preliminary classification results prove the concept of the current work, more features and an extended database should be used in a future work.