938 resultados para procedimentos Analíticos
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Numa altura tão conturbada como a que vivemos, onde se assiste por um lado a crises económicas e financeiras, por outra ao relato de variadas situações que configurarão questões de fraude, ressurge indubitavelmente a questão do papel do auditor e o gap de expetativas em relação à auditoria financeira. O interesse por parte dos auditores nos procedimentos analíticos tem crescido significativamente nos últimos anos devido, pelo facto de potenciarem uma melhoria da eficiência e eficácia do trabalho de auditoria. Regra geral, os procedimentos analíticos são utilizados com mais frequência na fase do planeamento e revisão global de auditoria, sendo crescente o seu uso como testes substantivos e como verdadeira evidência de suporte da opinião do auditor. No entanto, quando se realiza auditorias a Pequenas e Médias Empresas (PME), existem vários fatores na essência das PME a ter em conta, tais como, a existência de limitações no controlo interno e na informação disponível e o domínio por parte do proprietário-gerente. Estes fatores derivam da pequena dimensão dessas empresas, o que origina a limitação da utilização dos procedimentos analíticos. A presente investigação tem como principal objetivo analisar de que forma os Revisores Oficiais de Contas (ROC) utilizam os procedimentos analíticos no processo de auditoria a PME, estando conscientes das limitações inerentes à sua utilização. Para o efeito, e como metodologia foi dirigido um inquérito aos ROC portugueses, tendo obtido um total de 44 respostas. Os principais resultados indicam que: os ROC recorrem com mais frequência a procedimentos analíticos simples numa auditoria a PME, em particular na fase de planeamento e são aplicados com maior frequência na área dos gastos com o pessoal (comparativamente com as áreas de vendas, compras e Estado); é frequente a verificação dos resultados dos procedimentos analíticos com outro tipo de procedimentos numa auditoria; e na sequência de resultados satisfatórios os ROC optam por reduzir de forma moderada os testes de detalhe. Os ROC consideram importante alguns fatores próprios das PME na utilização dos procedimentos analíticos, o que origina uma menor utilização desses procedimentos nas PME comparativamente com as grandes empresas.
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2008
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This investigation focused on the development, test and validation of methodologies for mercury fractionation and speciation in soil and sediment. After an exhaustive review of the literature, several methods were chosen and tested in well characterised soil and sediment samples. Sequential extraction procedures that divide mercury fractions according to their mobility and potential availability in the environment were investigated. The efficiency of different solvents for fractionation of mercury was evaluated, as well as the adequacy of different analytical instruments for quantification of mercury in the extracts. Kinetic experiments to establish the equilibrium time for mercury release from soil or sediment were also performed. It was found that in the studied areas, only a very small percentage of mercury is present as mobile species and that mobility is associated to higher aluminium and manganese contents, and that high contents of organic matter and sulfur result in mercury tightly bound to the matrix. Sandy soils tend to release mercury faster that clayey soils, and therefore, texture of soil or sediment has a strong influence on the mobility of mercury. It was also understood that analytical techniques for quantification of mercury need to be further developed, with lower quantification limits, particularly for mercury quantification of less concentrated fractions: water-soluble e exchangeable. Although the results provided a better understanding of the distribution of mercury in the sample, the complexity of the procedure limits its applicability and robustness. A proficiency-testing scheme targeting total mercury determination in soil, sediment, fish and human hair was organised in order to evaluate the consistency of results obtained by different laboratories, applying their routine methods to the same test samples. Additionally, single extractions by 1 mol L-1 ammonium acetate solution, 0.1 mol L-1 HCl and 0.1 mol L-1 CaCl2, as well as extraction of the organometallic fraction were proposed for soil; the last was also suggested for sediment and fish. This study was important to update the knowledge on analytical techniques that are being used for mercury quantification, the associated problems and sources of error, and to improve and standardize mercury extraction techniques, as well as to implement effective strategies for quality control in mercury determination. A different, “non chemical-like” method for mercury species identification was developed, optimised and validated, based on the thermo-desorption of the different mercury species. Compared to conventional extraction procedures, this method has advantages: it requires little to no sample treatment; a complete identification of species present is obtained in less than two hours; mercury losses are almost neglectable; can be considered “clean”, as no residues are produced; the worldwide comparison of results obtained is easier and reliable, an important step towards the validation of the method. Therefore, the main deliverables of this PhD thesis are an improved knowledge on analytical procedures for identification and quantification of mercury species in soils and sediments, as well as a better understanding of the factors controlling the behaviour of mercury in these matrices.
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Tese de doutoramento, Geologia (Metalogenia), Universidade de Lisboa, Faculdade de Ciências, 2014
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Tese de doutoramento, Química (Química Analítica), Universidade de Lisboa, Faculdade de Ciências, 2014
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Nesta Dissertação, problematizo a política de subjetividade da infância na atualidade, a partir da análise do discurso especializado ratificado no programa Diário de um bebê – veiculado pela Rede Brasil Sul de Telecomunicações, entre janeiro de 1999 e janeiro de 2000. Para tal empreendimento, fiz uso de ferramentas analíticas da produção de Michel Foucault, as quais possibilitaram que eu procedesse à analítica do discurso especializado como prática que produz, corporifica, significa, objetiva e subjetiva os sujeitos de que fala. Descrevi a maneira pela qual a materialidade discursiva do programa monta um determinado tipo de subjetividade infantil através de objetivações específicas e normalizadoras. Tais objetivações procedem ao governo da infância, mas não apontam para uma subjetividade infantil reprimida, verdadeira, natural ou definitiva. Demonstrei como os mais diversos sujeitos adultos são instados a garantirem a sobrevivência, a conservação e a evolução dos infantis por meio de atividades cotidianas, num convívio pontual e condutor. Essas prescrições conduzem as ações adultas na relação com os infantis, embora em meio a formas de saber e forças de poder instáveis e não ditatoriais. Indiquei, assim, um campo de possibilidades que o mecanismo de governo Diário de um bebê articula na constituição da subjetividade infantil no tempo presente. Os procedimentos analíticos possibilitaram-me finalizar este investimento de forma a apontar que o governo da infância está imerso em relações de liberdade e resistência. Tais relações instigam possibilidades de deslocamento das formas de ser sujeito infantil, abrindo perspectivas para a incitação de novas formas de subjetividade.
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O objetivo deste trabalho foi investigar como fazer os alunos modelarem mentalmente os enunciados de problemas de papel-e-lápis a fim de entendê-los e resolvê-los baseados em procedimentos analíticos e não buscando uma “fórmula”. Foram realizados cinco estudos empíricos com alunos universitários dos cursos de Engenharia e Física da Pontifícia Universidade Católica do Rio Grande do Sul, cursando a disciplina de Mecânica Geral. Foi utilizada uma metodologia qualitativa baseada em depoimentos verbais (durante aulas exclusivas de problemas e entrevistas semi-estruturadas) e escritos (em testes e exames) durante o período de 1998 e 2004. O trabalho está subsidiado teoricamente pelas teorias dos modelos mentais de Johnson-Laird e dos campos conceituais de Vergnaud, tendo como teoria educacional subjacente, a teoria educacional da aprendizagem significativa de Ausubel. Resultados da pesquisa parecem dar suporte para a hipótese da autora, segundo a qual a representação mental dos enunciados dos problemas, apresentados acompanhados ou não por uma representação pictórica, podem ser facilitados pelo ensino explícito da modelagem física das situações envolvidas. Os conhecimentos-em-ação que os estudantes usam, como se pode inferir de suas soluções verbais e escritas, identificaram algumas características em seus desempenhos que pode ajudar com que os professores entendam os processos que eles usam durante as atividades de resolução de problemas, com possíveis conseqüências para os procedimentos usados pelos professores com relação ao ensino.
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Investigations in the field of pharmaceutical analysis and quality control of medicines require analytical procedures with good perfomance characteristics. Calibration is one of the most important steps in chemical analysis, presenting direct relation to parameters such as linearity. This work consisted in the development of a new methodology to obtain calibration curves for drug analysis: the stationary cuvette one. It was compared to the currently used methodology, and possible sources of variation between them were evaluated. The results demonstrated that the proposed technique presented similar reproducibility compared to the traditional methodology. In addition to that, some advantages were observed, such as user-friendliness, cost-effectiveness, accuracy, precision and robustness. Therefore, the stationary cuvette methodology may be considered the best choice to obtain calibration curves for drug analyis by spectrophotometry
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This investigation had the teacher as object of study, whose objective was to know and analyze the teacher‟s Social Representations (SR) shared by undergraduates, as from images of this professional (teachers´ photos of several levels and school systems). It was searched out the process of depreciation or estimation, in which the teaching profession has been passing, trying to catch, specifically, possible existing correlations among such SR and the reflections in the attitudes developed by these students about their own development and professional practice. The data collection was carried out at the Federal University of Piauí Teresina with 165 undergraduates (15 from each course). It was applied a semi-structured interview, mediated by iconographic grouping (SALES, 2000, 2007), outlining a methodological widening of the studies fulfilled by (ROAZZI, 1995). It was used the function Factor Analysis, available in the SPSS (Statistical Package for the Social Sciences) for the analysis of the quantitative data, and it was proceeded a content analysis through the categorical analysis technique (BARDIN, 1977) for the analytical procedures of the qualitative data. It was resorted to the SR theory (MOSCOVICI, 1978) for the data interpretation and the Theory of Signs (PEIRCE. 1995) in the understanding of the decodification processes of signs that were present in the photos worked. It became evident that the undergraduates perceived the teaching profession inserted in a hierarchical scale of values (positive/negative), directly related to the school system and the teaching level, in which the teacher works. Most undergraduates share teacher‟s SR of negative content, consolidating the hegemonic SR about the teacher‟s social depreciation, although some of them imagine themselves, in the future, inserted among the teachers more appraised, showing that the SR orientate the positive and negative attitudes about the teacher. The presence of SR that mobilize the interviewers‟ attitudes in opposite senses related to the teacher, offer evidence of the necessity of future studies that can use a methodology more focused to understand other motivation factors that the undergraduates give evidence of having to the course they have chosen, besides the ones inferred by the SR caught in this investigation, as well as to establish a correlation between the teacher‟s SR (positive and negative) and the social economic level of the interviewers that share them. Such data revealed itself necessary since the literature signalizes for a relation between the course chosen and the applicant‟s social-economic level, and that the applicants‟ objective conditions to the licenciature courses are related to the subjective hopes that their group supplies
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The work in screen constitutes a study of entitled doutoramento THE teacher and your linguistic formation: a dialogue teoria-prática. In him, the researcher, discoursing on subjects that involve the teaching-learning of the verbal language, it focalizes the importance of the linguistic formation for professionals that act in the years you begin of the Fundamental Education. In that perspective, lens to analyze the interrelações among them you know about the teachers, referring to the language (verbal), mobilized in the process teaching-learning of the production of texts written by the students, enrolled in the years you begin of the fundamental teaching. For so much, it developed a research Colaborativa, of qualitative nature, with four partícipes, being three of them teachers of the empiric field, EETB (pointed school for the " Prova Brasil " (2005) as among the ten Brazilian schools with the worst index of revenue discente in the abilities to read, to write and to interpret) and the other (researcher) educational of UERN. The research made use of several methodological procedures, among which stand out: questionnaire, glimpses, reflexive sessions and cycles of reflexive studies, among others. These specific of the Methodology of the Elaboration Conceptual Ferreiriana, adopted in the process of (re)elaboration, for the partícipes of the language concepts, text, textual gender, spoken language and written language. With relationship to the analytic procedures, those were based in contributions of the theory of the formation of concepts, of the Applied Linguistics and of the archaeology of the elect concepts. The results appear that the process of linguistic formation, established through the research colaborativa and of the methodology of the elaboration conceptual ferreiriana, uniting knowledge of the areas of the Education and of the Language, it was productive and he/she reveals a narrow relationship among the acquired knowledge for the partícipes, the (re)organization of the process teachinglearning of the language and the improvement of the productions written by the students of those educational ones
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A chemical process optimization and control is strongly correlated with the quantity of information can be obtained from the system. In biotechnological processes, where the transforming agent is a cell, many variables can interfere in the process, leading to changes in the microorganism metabolism and affecting the quantity and quality of final product. Therefore, the continuously monitoring of the variables that interfere in the bioprocess, is crucial to be able to act on certain variables of the system, keeping it under desirable operational conditions and control. In general, during a fermentation process, the analysis of important parameters such as substrate, product and cells concentration, is done off-line, requiring sampling, pretreatment and analytical procedures. Therefore, this steps require a significant run time and the use of high purity chemical reagents to be done. In order to implement a real time monitoring system for a benchtop bioreactor, these study was conducted in two steps: (i) The development of a software that presents a communication interface between bioreactor and computer based on data acquisition and process variables data recording, that are pH, temperature, dissolved oxygen, level, foam level, agitation frequency and the input setpoints of the operational parameters of the bioreactor control unit; (ii) The development of an analytical method using near-infrared spectroscopy (NIRS) in order to enable substrate, products and cells concentration monitoring during a fermentation process for ethanol production using the yeast Saccharomyces cerevisiae. Three fermentation runs were conducted (F1, F2 and F3) that were monitored by NIRS and subsequent sampling for analytical characterization. The data obtained were used for calibration and validation, where pre-treatments combined or not with smoothing filters were applied to spectrum data. The most satisfactory results were obtained when the calibration models were constructed from real samples of culture medium removed from the fermentation assays F1, F2 and F3, showing that the analytical method based on NIRS can be used as a fast and effective method to quantify cells, substrate and products concentration what enables the implementation of insitu real time monitoring of fermentation processes
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O presente texto tem como objetivo discutir a influência da formação pedagógica prévia em um curso específico de Licenciatura em Matemática. Como instância prévia de formação este artigo considera o CEFAM, e o curso de Licenciatura em foco é o da Faculdade de Ciências da UNESP de Bauru. O enfoque metodológico é nitidamente qualitativo, tendo sido os procedimentos analíticos pautados no estudo de convergências e divergências detectadas nos discursos dos estudantes-depoentes.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)