Browsing by Author "Fernandes, Rita"
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- Normalização contabilística em Portugal: situação actual e futuraPublication . Pires, Rui A.R.; Santos, Alexandra; Fernandes, Rita; Morgado, CarlosEn Portugal la Comisión de Normalización Contable, como consecuencia de la estrategia relativa a la Armonización de la Contabilidad Internacional de la Unión Europea y a la publicación del Reglamento (CE) nº 1606/2002 del Parlamento Europeo y del Consejo, elaboró un proyecto de normalización que considera dos niveles de adaptación de las NIC/NIRF: - Uno más exigente destinado a sociedades de mayor dimensión. - Otro menos exigente dirigido a sociedades de menor dimensión. Por medio de la realización de un cuestionario realizado a profesionales de contabilidad, se verificó insuficiente el conocimiento que estos tienen todavía del proceso de normalización y que sería conveniente una mayor implicación de las organizaciones profesionales y entidades de enseñanza superior en la discusión de las diferentes opciones.
- Synthesis of low-density polyethylene derived carbon nanotubes for activation of persulfate and degradation of water organic micropollutants in continuous modePublication . Ribeiro, Rui; Vieira, Octávia; Fernandes, Rita; Roman, Fernanda; Díaz de Tuesta, Jose Luis; Silva, Adrián; Gomes, HelderPlastic derived carbon nanotubes (CNTs) were tested as catalysts in persulfate activation for the first time. Four catalysts were prepared by wetness impregnation and co-precipitation (using Al2O3, Ni, Fe and/or Al) and implemented to grow CNTs by chemical vapour deposition (CVD) using low-density polyethylene (LDPE) as carbon feedstock. A catalyst screening was performed in batch mode and the best performing CNTs (CNT@Ni+Fe/Al2O3-cp) led to a high venlafaxine mass removal rate (3.17 mg g- 1 h- 1) in ultrapure water after 90 min (even with a mixture of micropollutants). Its degradation increased when the matrix was replaced by drinking water and negligibly affected in surface water. A composite polymeric membrane was then fabricated with CNT@Ni+Fe/Al2O3-cp and polyvinylidene fluoride (PVDF), a high venlafaxine mass removal rate in surface water being also observed in 24 h of continuous operation. Therefore, the results herein reported open a window of opportunity for the valorisation of plastic wastes in this catalytic application performed in continuous mode.