O regime de exigibilidade de caixa no IVA

Mestrado em Contabilidade

IVA : o regime de contabilidade de caixa e o ciclo de caixa das empresas

Mestrado em Fiscalidade

Kelvin Probe Force Microscopy (KPFM) characterization of lanthanum lutetium oxide high-k dielectric thin films

Lanthanum lutetium oxide (LaLuO3) thin films were investigated considering their perspective application for industrial microelectronics. Scanning probe microscopy (SPM) techniques permitted to visualize the surface topography and study the electric properties. This work compared both the material properties (charge behavior for samples of 6 nm and 25 nm width) and the applied SPM modes. Particularly, Kelvin probe force microscopy (KPFM) was applied to characterize local potential difference with high lateral resolution. Measurements showed the difference in morphology, chargeability and charge dissipation time for both samples. The polarity effect was detected for this material for the first time. Lateral spreading of the charged spots indicate the diffusive mechanism to be predominant in charge dissipation. This allowed to estimate the diffusion coefficient and mobility. Using simple electrostatic model it was found that charge is partly leaking into the interface oxide layer.

Edellytykset asiakaspalvelun muuttamiseksi maksulliseksi asiantuntijatyöksi

Tämän tutkimuksen tavoite on kuvata tietoliikenneoperaattorin yritysliiketoiminnan asiakaspalvelun maksullisuuden nykytilaa sekä kartoittaa edellytyksiä asiakaspalvelun muuttamiseksi maksulliseksi asiantuntijatyöksi. Tutkimuksessa tuodaan esiin kirjallisuudessa esiintyvää, aihetta taustoittavaa ja määrittelevää teoriaa palveluihin ja palveluliiketoimintaan liittyen. Sen pohjalta kartoitettiin asiakaspalvelun maksullisuuden nykytilaa yrityksen sisäisen materiaalin ja haastattelujen kautta, tarkastellen asiaa niin yrityksen sisäisen näkökulman kuin myös asiakas- ja kilpailijanäkökulman kautta. Tutkimuksen lopputuloksena voidaan todeta, että nykymuodossa asiakaspalvelu on pääosin ei-maksullisen palvelu, jota ei nykytilanteessa mielletä tai käsitellä samankaltaisena tuotteistettuna palveluna kuin yrityksen ns. ydinpalveluita. Edellytykset maksullisuuden toteutumiselle ovat asiakaspalvelun tuotteistaminen asiakkaille arvoa tuottavaksi asiantuntijatyöksi, tavoitteellinen hinnoittelu, soveltuvat tietojärjestelmät sekä maksullisuuteen tähtäävän muutosprosessin asiakaslähtöinen suunnittelu ja toteutus.

Induced polarization, resistivity, and self-potential: a case history of contamination evaluation due to landfill leakage

This article compares the efficiency of induced polarization (IP) and resistivity in characterizing a contamination plume due to landfill leakage in a typical tropical environment. The resistivity survey revealed denser electrical current flow that induced lower resistivity values due to the high ionic content. The increased ionic concentration diminished the distance of the ionic charges close to the membrane, causing a decrease in the IP phenomena. In addition, the self-potential (SP) method was used to characterize the preferential flow direction of the area. The SP method proved to be effective at determining the flow direction; it is also fast and economical. In this study, the resistivity results were better correlated with the presence of contamination (lower resistivity) than the IP (lower chargeability) data.

Case study: a 3D resistivity and induced polarization imaging from downstream a waste disposal site in Brazil

A contaminated site from a downstream municipal solid waste disposal site in Brazil was investigated by using a 3D resistivity and induced polarization (IP) imaging technique. This investigation purpose was to detect and delineate contamination plume produced by wastes. The area was selected based on previous geophysical investigations, and chemical analyses carried out in the site, indicating the presence of a contamination plume in the area. Resistivity model has successfully imaged waste presence (rho < 20 Omega m), water table depth, and groundwater flow direction. A conductive anomaly (rho < 20 Omega m) outside wastes placement was interpreted as a contamination plume. Chargeability model was also able to imaging waste presence (m > 31 mV/V), water table depth, and groundwater flow direction. A higher chargeability zone (m > 31 mV/V) outside wastes placement and following conductive anomaly was interpreted as a contamination plume. Normalized chargeability (MN = m/rho) confirmed polarizable zone, which could be an effect of a salinity increase (contamination plume), and the clay presence in the environment.

Decomposição de resíduos sólidos domiciliares e variações na resistividade e cargabilidade

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Aplicação da resistividade e cargabilidade em estudos de contaminação de sedimentos por derivados de hidrocarbonetos

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Anomalias de cargabilidade em aterro de resíduos sólidos domiciliares

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Induced polarization, resistivity, and self-potential: a case history of contamination evaluation due to landfill leakage

This article compares the efficiency of induced polarization (IP) and resistivity in characterizing a contamination plume due to landfill leakage in a typical tropical environment. The resistivity survey revealed denser electrical current flow that induced lower resistivity values due to the high ionic content. The increased ionic concentration diminished the distance of the ionic charges close to the membrane, causing a decrease in the IP phenomena. In addition, the self-potential (SP) method was used to characterize the preferential flow direction of the area. The SP method proved to be effective at determining the flow direction; it is also fast and economical. In this study, the resistivity results were better correlated with the presence of contamination (lower resistivity) than the IP (lower chargeability) data.

Aplicação de métodos geofísicos no monitoramento de área contaminada sob atenuação natural

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Aplicação do método de Polarização Induzida em área de disposição de resíduos sólidos no município de Caçapava do Sul - RS

A geofísica é um método eficaz para investigação de áreas impactadas pelos mais diversos tipos de contaminantes, principalmente em locais de disposição de resíduos sólidos domiciliares e também utilizada na caracterização de contrastes de propriedades físicas em presença de substâncias poluentes. Este trabalho utilizou o método de Polarização Induzida numa área de disposição de resíduos sólidos desativada, localizada no município de Caçapava do Sul - RS. O aterro está assentado sobre rochas metamórficas fraturadas, pertencentes ao Complexo Metamórfico Vacacaí (Neoproterozóico). Foram realizadas 8 linhas de caminhamento elétrico, com espaçamento de 5 m entre eletrodos e 10 níveis de investigação, além de 83 medidas de direção e sentido de fraturas. O resultado geofísico permite caracterizar a camada de resíduos por baixos valores de cargabilidade. Anomalias verticais abaixo da camada de resíduos são interpretadas como zonas de fratura com possível acúmulo de chorume, caracterizadas por baixos valores de cargabilidade.

Relações entre condutividade hidráulica, transmissividade, condutância longitudinal e sólidos totais dissolvidos para o aquífero livre de Caçapava do Sul (RS), Brasil

A água subterrânea é um importante recurso ao abastecimento público, principalmente para comunidades periféricas em grandes cidades ou pequenos municípios, onde a instalação ou prolongamento de sistemas de distribuição são economicamente inviáveis. Estudos voltados à análise da vulnerabilidade de aquíferos são relevantes para subsídio a políticas públicas em saneamento básico e preservação ambiental. Este estudo contou com o cadastro de 23 poços rasos localizados no município de Caçapava do Sul (RS), onde foram realizadas medidas de resistividade elétrica e cargabilidade por meio de geofísica, e medidas diretas de condutividade hidráulica e sólidos totais dissolvidos. A análise estatística dos dados demonstrou diversos graus de correlação entre parâmetros, basicamente condicionados a fatores geológicos como porosidade, permeabilidade e sólidos totais dissolvidos.

Polarização induzida aplicada no estudo de ocorrencia de cobre localizada a nordeste de Caçapava do Sul (RS)

Mineral research works are fundamentals for recognition and incorporation of new reserves. This paper present an integrated analysis of geologic and metallogenetics data, with results gotten from the application of the Induced Polarization geophysical method, in an copper ore occurrence, inserted in Camaquã sedimentary basin, situated in northeast of Caçapava do Sul city (RS). In area ocurr arkosean arenites average coarse, the intensely silicified and recrystallized, pertaining to Passo da Promessa Formation. The presence of azurita and malachite in breakings and high porosity zones of the host rock characterizes the mineral occurrence in surface, located in the crossing two fault families. The inversion models indicate the predominance of high chargeability in vulcanics tuff, rock of high porosity in relation to the andesites and metaconglomerates gifts in the area. The strong structural control of the mineral occurrence associated the high chargeability in volcanic tuff is indications of the hydrothermal fluid access by means of faults, until rocks with great porosity, where it occurred disseminations of copper sulfides in depth and carbonates in surface.

Geoelectrical prospection of disseminated sulfide mineral occurrences in Camaquã Sedimentary Basin, Rio Grande do Sul State, Brazil

The mineral exploration is a complex activity that should involve a combination of direct and indirect techniques of geological investigation. The growing demand for base metals in the national and international market provides the revaluation of mineral occurrences that can become deposits and mines. This paper presents the results of the electrical resistivity and induced polarization geophysical methods in azimuthal arrangement, applied in a mineral occurrence of disseminated copper sulfides, previously studied through trenches and core drilling, located in the Camaquã Sedimentary Basin, Rio Grande do Sul State, Brazil. The inversion models indicate the coincidence of high chargeability and low resistivity values. The integration of geophysical data permitted the elaboration of 3D attributes visualization models for the mineralization enclosed in volcanic tuffs. The integrated geophysical and geological analysis indicates the potential of a new mineralized area. © 2012 Sociedade Brasileira de Geofísica.