Relevância dos impostos diferidos : caso das empresas cotadas em Portugal

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

A divulgação de informação do governo societário e o seu efeito no mercado de capitais. Evidência no PSI20 - Euronext Lisbon

Dissertação de Mestrado, Finanças Empresariais, Faculdade de Economia, Universidade do Algarve, 2016

Incorporação de resíduo cerâmico para prevenção da retrogressão da resistência de cimentos de poços de petróleo submetidos à injeção de vapor

Steam injection is the most used thermal recovery method of oil nowadays because of the high degree of development of the technique that allows high recovery factors. However, injection of superheated steam into the reservoir affects the entire structure of the well, including the cemented layer that presents a retrogression of compressive strength and increases the permeability due to formation of more crystalline and denser phases at temperatures above 110 °C. These changes result in failures in the cement that favor the entrance of formation fluids into the annulus space resulting in unsafe operations and restrictions in the economic life of the well. But the strength retrogression can be prevented by partial replacement of cement by silica-based materials that reduce the CaO/SiO2 ratio of cement slurries changing the trajectory of the reactions, converting those deleterious phases in phases with satisfactory mechanical strength and permeability. The aim of this study was to evaluate the behavior of a ceramic waste material rich in silica in partial and total substitution of a mineral additive used to fight the strength retrogression of cement slurries subjected to high temperatures. The evaluation was made by compression, X-ray diffraction (XRD) and thermogravimetry (TG/DTG). The samples were submitted to a cycle of low temperature (38 °C) for 28 days and a cycle of low temperature followed by exposure to 280 ºC and 1000 psi by 3 days. The results showed that slurries with additions of up to 30% of the waste material are not enough to prevent the strength retrogression, while slurries with additions of the waste material combined with silica flour in various proportions produced hydrated products of low Ca/Si ratios that maintained the compressive strength at satisfactory levels

Comparación de la resistencia del concreto normal a la compresión, mediante el proceso de curado por el método de hidratación directa o inmersión vs exudación por recubrimiento en vinipel

88 p.

UPGRADING AN INTERMITTENT & BRANCHED WATER NETWORK TO A CONTINUOUS & LOOPED NETWORK: A CASE STUDY IN COASTAL PERU

This case study sought to determine how the potable water network of Cerro Prieto, Peru could be improved. The network as it exists now is branched and operated intermittently, exposing residents to water contamination risks and inconvenience. Using EPANET, it was found that the as-built network can support continuous water service, all points could stay over 10 psi, and the current water consumption rate could be maintained. To keep all points over 20 psi, the height of elevated water tank must be increased 6 feet, and the pump switched on whenever the tank drains. It was also found that almost the entire community would benefit from several possible closed loops in the network, but the high cost gives downstream loops higher priority. Due to the scarcity of water in the region, the first action must be assessing the well capacity, and a water conservation plan that may include water meters.

An Investigation of Waste Glass-Based Geopolymers Supplemented with Alumina

An increased consideration of sustainability throughout society has resulted in a surge of research investigating sustainable alternatives to existing construction materials. A new binder system, called a geopolymer, is being investigated to supplement ordinary portland cement (OPC) concrete, which has come under scrutiny because of the CO2 emissions inherent in its production. Geopolymers are produced from the alkali activation of a powdered aluminosilicate source by an alkaline solution, which results in a dense three-dimensional matrix of tetrahedrally linked aluminosilicates. Geopolymers have shown great potential as a building construction material, offering similar mechanical and durability properties to OPC. Additionally, geopolymers have the added value of a considerably smaller carbon footprint than OPC. This research considered the compressive strength, microstructure and composition of geopolymers made from two types of waste glass with varying aluminum contents. Waste glass shows great potential for mainstream use in geopolymers due to its chemical and physical homogeneity as well as its high content of amorphous silica, which could eliminate the need for sodium silicate. However, the lack of aluminum is thought to negatively affect the mechanical performance and alkali stability of the geopolymer system. Mortars were designed using various combinations of glass and metakaolin or fly ash to supplement the aluminum in the system. Mortar made from the high-Al glass (12% Al2O3) reached over 10,000 psi at six months. Mortar made from the low-Al glass (<1% Al2O3) did not perform as well and remained sticky even after several weeks of curing, most likely due to the lack of Al which is believed to cause hardening in geopolymers. A moderate metakaolin replacement (25-38% by mass) was found to positively affect the compressive strength of mortars made with either type of glass. Though the microstructure of the mortar was quite indicative of mechanical performance, composition was also found to be important. The initial stoichiometry of the bulk mixture was maintained fairly closely, especially in mixtures made with fine glass. This research has shown that glass has great potential for use in geopolymers, when care is given to consider the compositional and physical properties of the glass in mixture design.

BENEFICIAL REUSE OF LOCALLY-AVAILABLE WASTE MATERIALS AS LIGHTWEIGHT AGGREGATE IN LIGHTWEIGHT CONCRETE

This study investigated the physical characteristics of lightweight concrete produced using waste materials as coarse aggregate. The study was inspired by the author’s Peace Corps service in Kilwa, Tanzania. Coconut shell, sisal fiber, and PET plastic were chosen as the test waste products due to their abundance in the area. Two mixes were produced for each waste product and the mix proportions designed for resulting compressive strengths of 3000 and 5000 psi. The proportions were selected based on guidelines for lightweight concrete from the American Concrete Institute. In preparation for mixing, coconut shells were crushed into aggregate no larger than 3/4 inch, sisal fiber was cut into pieces no longer than 3/8 inch, and PET plastic was shredded into 1/4 inch-wide strips no longer than 6 inches. Replicate samples were mixed and then cured for 28 days before they were tested for compressive strength, unit weight, and absorption. The resulting data were compared to ASTM Standards for lightweight concrete masonry units to determine their adequacy. Based on these results, there is potential for coconut shell to be used as coarse aggregate in lightweight concrete. Sisal fiber was unsuccessful in producing the appropriate compressive strength. However, the reduction in spalling of the hardened concrete and the induction of air in the mixes incorporating sisal fiber suggests that it has the potential to improve other characteristics of lightweight concrete. Concrete mixes using PET plastic as aggregate resulted in adequate compressive strengths, but were too dense to be considered ‘lightweight’ concrete. With some adjustments to slightly decrease absorption and unit weight, the PET plastic concrete mixes could be classified as medium weight concrete and, therefore, achieve many of the same benefits as would be seen with lightweight concrete.

La mediación althusseriana : Oscar Masotta entre la fenomenología y el estructuralismo

Entre fines de 1960 y comienzos de 1970, la obra de Althusser experimentó un significativo proceso de recepción en las franjas críticas de la intelectualidad argentina. La cultura psi -por entonces en proceso de transformación de sus teorías, prácticas e instituciones- fue uno de los terrenos privilegiados para el despliegue su recepción. En este trabajo nos centramos en las lecturas de Althusser realizadas por Oscar Masotta. Nos interesa, al respecto, analizar el modo a través del cual la articulación de las lecturas de Althusser y Lacan acompañó un trabajo de relocalización de la obra de Lacan en la tradición psicoanalítica. En este sentido, la lectura de Althusser propició un desplazamiento del aporte lacaniano desde las corrientes fenomenológicas y existencialistas hacia el marxismo estructuralista