WorldWideScience

Sample records for brazilian seed companies

  1. Use of molecular marker techniques in seed testing by Brazilian seed companies

    Directory of Open Access Journals (Sweden)

    Della Vecchia P.T.

    1998-01-01

    Full Text Available Seed market is becoming global and globalization is growing very fast. To compete favourably in this new global seed world, quality and cost are and will be certanly the key issues. High seed quality can only be obtained by a thorough control of the entire seed production process, step by step from planning to final delivery. That requires science, technology, expertise, experience, good management and certanly, the most important, an absolute and unconditional commitment with quality. Seed testing for quality assurance is one important step in the process of production of high quality seed. In the late years a considerable amount of research has been published, particularly on the use of some Polymerase Chain Reaction DNA based new technologies (RAPD, microsatelites, AFLP for genetic purity determinations in seed testing. As far as we know, no Brazilian seed company is using, on regular basis, RAPD or other molecular marker techniques in the determination of genetic purity in seed testing. Most of these are using morphological or physiological traits expressed by seed, seedling or mature plant and/or electrophoresis of seed or seedling proteins/isoenzymes for that purpose. Main reasons for that are: DNA molecular marker techniques are relatively new; lack of specialized personnel to run DNA molecular marker assays on routine basis; higher cost/sample when compared to proteins/isoenzymes electrophoresis.

  2. luxury marketing: internationalization strategies for brazilian jewelry companies

    Directory of Open Access Journals (Sweden)

    Chaline Gasperini

    2010-04-01

    Full Text Available This article seeks to make an analysis of the luxury market and of Brazilian jewelry companies. The main objective is to analyze the attraction of external marketing to luxury brands internationalization, emphasizing Brazilian jewelry companies. First, the national environment of luxury market an jewelry in Brazil is presented. In sequence, it will address the possible goals, risks and opportunities that internationalized jewelry companies face in the expansion process and its difficulties in foreign markets. Finally, some forms of internationalization will be presented based on the case of the Brazilian jewelry companies H Stern and Talento Jóias. The methodology used in this article is exploratory, with documental analysis and in depth interview. As theoretical foundations for the article, the themes luxury, exportations, company internationalization and global market were addressed. The main author(s researched were: Allérès (2006, Almeida (2007, Czinkota (2001, Grande (2007, Lipovetsky e Roux (2005. Among the main conclusions, Brazilian jewelry companies have great advantages compared to other countries, having the possibility to use Brazilian nature resources, like precious stones and gems, thus, it become more interesting and viable to innovate and conquer external market. Besides, jewelry market attractions make several entrepreneurs interested in opening business in this field, and lately internationalize them, such as H Stern case.

  3. Systematic risk variations (beta convertible debenture brazilian companies

    Directory of Open Access Journals (Sweden)

    Renata Drumond Pinto Coelho Antonino

    2010-01-01

    Full Text Available purpose of this article is to analyze the impact of issuing convertible debentures on the systematic risk of Brazilian companies. Some applied researches in the U.S. capital market (STEIN, 1992; LEWIS et al, 2002; RAI, 2005 indicate that convertible debentures may be used as an alternative financing source when adverse selection problem makes stock issuing unattractive financing source. The analysis of Brazilian companies that issued convertible debentures recorded in the period from 1998 to 2006 and that presented liquidity on the market indicated that variation in beta, on average, is positive. These results are coherent with the signaling hypothesis and with the absence of convertible debenture issuing in 2005 and 2006 on the Brazilian market. They also may be related to the precarious financial situation of issuing companies, observed by the analysis of some financial indicators in year of issue and in two pre- e post-issuing years.

  4. What if simulation for a Brazilian company regarding marketing budget

    Directory of Open Access Journals (Sweden)

    Diogo André PINTO

    2016-06-01

    Full Text Available The article research is a case study regarding how to design the marketing budget for a small Brazilian company that started the activity one year ago. Taking into account the data that we gather, we decided to use What-if simulation. The case study is a simplified model representation of a company, adjusted according to the data that is released as target for the following year. In practice, the formulation of a scenario allows the construction of a hypothetical world that the analyst can see and navigate.

  5. What if simulation for a Brazilian company regarding marketing budget

    OpenAIRE

    Diogo André PINTO

    2016-01-01

    The article research is a case study regarding how to design the marketing budget for a small Brazilian company that started the activity one year ago. Taking into account the data that we gather, we decided to use What-if simulation. The case study is a simplified model representation of a company, adjusted according to the data that is released as target for the following year. In practice, the formulation of a scenario allows the construction of a hypothetical world that the analyst can se...

  6. Cleaner Production: A Growing Movement in Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Oduvaldo Vendrametto

    2010-03-01

    Full Text Available Cleaner Production (CP is gaining emphasis in both world and Brazilian production sectors. Nature’s warnings indicating the exhaustion of any capacity to absorb and regenerate waste, stricter legislation regarding pollution emitters, market competitiveness associated with environmental and social responsibility cause concerns and lead to actions to reduce aggressions against the environment. This paper shows evidence of this concern and presents cases in which a large automotive industry, acting as a partner to suppliers, promotes changes in how it delivers its products, eliminating large cardboard, plastic and wood packaging. A small company had a similar initiative, reducing the use of cardboard and plastic packaging. More important is the revelation of a widely dispersed, yet growing and incremental movement of responsibilities among companies.The benefits of cleaner production implementation were evaluated by confronting environmental and financial assessment. For the ambient evaluation, it will be used methodology of Material Intensity (Wuppertal Institute, a.

  7. Employee Stock Options Plans and the Value of Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Fernanda Finotti Cordeiro Perobelli

    2012-04-01

    Full Text Available This work investigates the effects of Employee Stock Options Plans (ESOP on the value of companies in the Brazilian Stock Exchange (BM&FBOVESPA. An ESOP is a mechanism of variable compensation, generally offered to executives, having the alignment of interests between managers and shareholders as one of its goals. To achieve this purpose, a panel data analysis was used in order to try measuring if the ESOP generated or not value to shareholders. The results show that there is evidence that the ESOP only generates wealth for shareholders when it is well-set, specifically when the exercise price is fixed at-money or out-of-money. An increase in the stock price is also achieved when companies adopt best practices of corporate governance and the ESOP by more than three years.

  8. Environmental Financial Information: differences in disclosure levels among Brazilian companies

    Directory of Open Access Journals (Sweden)

    Janaína da Silva Ferreira

    2016-03-01

    Full Text Available Issues related to the environment and sustainability have motivated interests of the academic community and organizations. The current model of society is permeated by excessive production and consumption, which is exacerbating man's relationship with nature. It is a fact that, to subsist, society needs the manufacturing of products and delivery of services, but it is also known that manufacturing products and providing services impact the environment. The impact also differs according to the activity that is developed. In Brazil, Law No. 10.165/2000 determines on the National Environmental Policy and ranks companies according to the environmental impact they cause. This research analyzed the voluntary disclosure of environmental financial information in Brazilian companies, classified into sectors with different environmental impacts. Therefore, we investigated the Standardized Financial Statements of the companies that make up the IBRX-50 index, in its portfolio from May to August 2014, in the years 2011, 2012 and 2013. The measure ranked the environmental financial information, distributing the data into seven categories and 30 subcategories. The most evidenced category relates to environmental investments, with 58% of the information disclosed. The highest amount presented was in the category of environmental liabilities and contingencies, with R$259.84 billion. The results show that there is a difference in the disclosure of environmental financial information compared to the amount of sentences disclosed without the number of subcategories evidenced. The nonparametric test and content analysis showed that, in the years analyzed, companies with high environmental impact disclose more environmental financial information.

  9. FUZZY CLUSTERING: APPLICATION ON ORGANIZATIONAL METAPHORS IN BRAZILIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Angel Cobo

    2012-08-01

    Full Text Available Different theories of organization and management are based on implicit images or metaphors. Nevertheless, a quantitative approach is needed to minimize human subjectivity or bias on metaphors studies. Hence, this paper analyzed the presence of metaphors and clustered them using fuzzy data mining techniques in a sample of 61 Brazilian companies that operate in the state of Rio Grande do Sul. For this purpose the results of a questionnaire answered by 198 employees of companies in the sample were analyzed by R free software. The results show that it is difficult to find a clear image in most organizations. In most cases characteristics of different images or metaphors are observed, so soft computing techniques are particularly appropriate for this type of analysis. However, according to these results, it is noted that the most present image in the organizations studied is that of “organisms” and the least present image is that of a “political system” and of an “instrument of domination”

  10. Differences in the patent management in Brazilian companies with and without plants abroad

    Directory of Open Access Journals (Sweden)

    Hilda Maria Salomé Pereira

    2014-12-01

    Full Text Available This paper compares the procedures of local Brazilian companies (those which have plants in Brazil only with those of international Brazilian companies (which have plants in at least two countries regarding the patent management. Although there are a lot more variables to consider when examining the issue of patents in companies, this study presents and analyzes the results of a qualitative research on the decision to patent innovations, the choice of countries where to patent and the strategic significance of patents to the company.

  11. DISCLOSURE OF DERIVATIVE FINANCIAL STATEMENTS OF THE BRAZILIAN COMPANIES IN THE HEALTH MARKET

    OpenAIRE

    Bianchi, Márcia; Lemmertz, Caroline; Raimundini, Simone Leticia; Vendruscolo, Maria Ivanice

    2014-01-01

    Derivative minimize the risks of companies operating with foreign currencies and future sales. The use of these financial instruments is increasing through many Brazilian companies that don´t evidence for the lack of effective regulation. The publicly traded companies must show in the notes the risks involved in the operations, the market value and the criteria and assumptions to determine this value of financial instruments and the policies of operation and control of operations. Therefore, ...

  12. Internationalization strategy and foreign distribution channels: analysis of the brazilian cosmetics company Natura

    Directory of Open Access Journals (Sweden)

    Silvia Novaes Zilbe

    2010-01-01

    Full Text Available This paper describes the internationalization process of the Brazilian company Natura Cosméticos S.A., whose competitive differential is the development of products based on the biodiversity of Brazilian flora. We specifically focus on the company's different choices of distribution channels in foreign markets. The study is exploratory, relying on content analysis of secondary data. The results indicate that the company's internationalization process has followed the model of the Uppsala school (learning and that the company has maintained the same distribution strategy (direct sales in markets with similar cultures (Latin America, but for the European market (Paris it preferred to establish a physical store because of the cultural differences of that market. The change of the distribution channel model in the European market led the company to develop new organizational competencies.

  13. Determining factors for the adoption of stock option plans in brazilian publicly traded companies

    Directory of Open Access Journals (Sweden)

    Geovanne Dias de Moura

    2016-08-01

    Full Text Available The objective was to identify the determining factors for the adoption of stock option plans in Brazilian publicly traded companies. Therefore, a descriptive research was developed by means of document analysis and a quantitative approach, using logistic regression. The sample consists of 158 companies, using data for the period from 2009 till 2012. The results evidenced an increase in the number of companies with stock option plans during the period. Among the factors company size, liquidity constraint, stock concentration, horizon problem, stockholder participation of CEO, dual function of CEO and chairman of the board, described in the literature as influences for the use of stock option plans, three were confirmed in the sample analyzed. The factors “current liquidity” between 2010 and 2012; “horizon problem” between 2009 and 2012; and “stockholder participation” in 2012, further evidence positive relations in the Brazilian context.

  14. THE INTERNATIONALIZATION OF THE SOFTWARE MARKET: OPPORTUNITIES AND CHALLENGES FOR BRAZILIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Oscar Roberto Burzynski

    2010-12-01

    Full Text Available This paper deals with the potential for internationalization of the Brazilian software industry from the perspective of software developers and service providers. The purpose of the study conducted was to better understand the way Brazilian software companies relate to the international software market by comparing the perceptions of entrepreneurs and those of government agency officials responsible for increasing Brazil's participation in the international software market. Data collection took place by means of semi-structured interviews with entrepreneurs and government agency officials. The data gathered was subjected to content analysis. Results show that Brazilian software companies perform poorly with regard to levels of exporting their products and services for a number of reasons, among which the most outstanding is that they still think that the internal market offers enough challenges and opportunities.

  15. TAX TREATMENT OF CARBON CREDIT OPERATIONS IN BRAZILIAN COMPANIES WITH CDM PROJECTS

    Directory of Open Access Journals (Sweden)

    Vanderlei dos Santos

    2012-06-01

    Full Text Available The aim in this study is to identify the tax treatment applied to carbon credit operations in Brazilian companies that are developing projects in the context of the Clean Development Mechanism (CDM. Therefore, an exploratory research with a qualitative approach was developed. Data were collected with the help of questionnaire, forwarded to all Brazilian companies with CDM projects that received approval from the Inter-Ministerial Commission on Global Climate Change (CIMGC without safeguards, according to the list of the Brazilian Ministry of Science and Technology. Out of 117 companies listed, only five answered the research instrument, which represents an accessibility sample. The results show that, as for the tax treatment applied in the companies under analysis, IRPJ and CSLL should be charged on carbon credit operations. Regarding PIS, COFINS, ISS, some companies considered that these taxes are due and others that they are not. There is a consensus, though, about the fact that ICMS and IOF should not be charged. In conclusion, no uniform understanding exists as of yet about due taxes in the research sample, as no specific fiscal legislation exists yet on carbon credits in Brazil.

  16. Fantasy Seed Company: A Role Playing Game for Plant Breeding Courses

    Science.gov (United States)

    Hague, Steve S.

    2011-01-01

    Understanding plant breeding as well as procedures and issues of seed companies are skills students studying agronomy need to acquire. Simulation games can be effective teaching tools in developing higher-order thinking skills of students. The "Fantasy Seed Company" game was developed to create motivated learners by allowing students to run a mock…

  17. The internationalization of Brazilian companies: developing managers as an essential business strategy factor

    Directory of Open Access Journals (Sweden)

    HILARIO DE MACEDO OLIVEIRA

    2011-07-01

    Full Text Available The globalization phenomenon has given rise to a new and virtually limitless dimension for companies to gain access to new markets beyond their country borders. This has proven to be an opportunity for growth and expansion. Given the transformations that this phenomenon has driven in the international business environment, one is struck by the fact that the presence of Brazilian companies abroad is still low, as Brazilian business is continues to be shy of expanding via internationalization. One concludes that the leaders of Brazilian firms are better prepared to operate in the domestic market and with processes and businesses that focus on exports; few executives are required to run operations abroad. However, the reality of internationalization calls for a new type of manager, the “global executive,” who is expected to be cosmopolitan, a negotiator and a cross-culture communicator that is able to generate synergy and lead changes. Brazilian companies that want to grow beyond cultural and ethnic frontiers are facing the challenge of forming theses “citizens of the world,” capable not only of making room in the international market, but also of leading the processes of transformation and change within corporate environments. The aim of this article is to discuss how to develop people for the strategic management of internationalization processes, as well as to identify current gaps and to provide recommendations both for the development of the competences that a global mindset requires among our managers, and for the management of the international mobility of Brazilian executives.Key words: Company internationalization. Expatriation. People management. Leadership.

  18. Work for sustainability: Case studies of Brazilian companies.

    Science.gov (United States)

    Bolis, Ivan; Brunoro, Claudio M; Sznelwar, Laerte I

    2016-11-01

    The introduction of strategic corporate sustainability policies is expected to result in the improvement of several issues in companies. One of these issues is work, which should involve greater well-being for workers. Within the context of production engineering, this research connects sustainability and work-related issues, the latter seen in light of the discipline of ergonomics. Based on case studies conducted at four companies considered sustainability benchmarks, we examined how the introduction of the theme of sustainability has influenced work-related issues. The elements analyzed here were the corporate sustainability strategy, organizational practices for deploying the strategy, and the work design phase. The last element is the moment in which work is prescribed in the organization. The results show that, despite the announcement of the inclusion of changes in work, there is not any explicit evidence confirming that such changes are considered as a requirement for corporate sustainability projects.

  19. PETROBRAS, an energy company and the Brazilian biofuel program

    Energy Technology Data Exchange (ETDEWEB)

    Torres, Fernando; Diehl Filho, Rubin P.; Fernandes Valle, Luiz Alberto

    2010-09-15

    Ever since the launches of Proalcool (ETHANOL PROGRAM) and PNPB (BIODIESEL PROGRAM), PETROBRAS (as an energy company) has been actively participating in these national projects and investing in tankage collection and storage, shipment and marine terminals, distribution infrastructure, biodiesel and ethanol plants and second-generation biofuels. It has also been the pioneer in offering these products at its service stations to final consumers. PETROBRAS in its 2008-2012 Business Plan intends to invest US$ 1.5 billion in biofuel business and act globally in biofuel commercialization and logistics, leading national biodiesel production and expanding its presence in the ethanol business.

  20. The Role of Home Country Political Resources for Brazilian Multinational Companies

    Directory of Open Access Journals (Sweden)

    Karina Regina Vieira Bazuchi

    2013-10-01

    Full Text Available This paper aims to analyze the interactions between home country governments and Developing Country Multinational Companies (DMNCs. Drawing on evidence from the Brazilian political environment and Brazilian multinationals we investigate the mechanisms governments use to influence the internationalization process of domestic companies and firms’ political strategic responses to shape the political institutional environment in which they operate. We argue that foreign direct investment (FDI outflows from developing economies need to be explored given specific country level contextual factors, such as high levels of government involvement. Our main findings support this idea and indicate that home country governments use a series of formal and informal mechanisms in order to drive the international expansion of DMNCs in both the entry and consolidation phases. Moreover, DMNCs political behavior in the home country political environment accounts for an important part of their strategy to develop political resources and obtain above average returns from governmental benefits.

  1. The Payout Decision-Making Process of Brazilian Listed Companies: A CFO Survey

    Directory of Open Access Journals (Sweden)

    Roberto Frota Decourt

    2012-12-01

    Full Text Available The purpose of this paper is to present the results of a survey with Brazilian listed companies CFOs` trying to identify how these companies determine and manage their payout policy. It was identified that the final decision about dividends is taken by the board of directors, taking into consideration a management proposal sent to them before. Main factors analyzed are net profit and cash generation during immediate previous period. The managers mainly consider interest on own capital (JSCP and dividends as instruments for payout policy. They believe that share repurchase is advantageous to shareholders; however, it is viewed more as an investment decision by the company than a dividend policy. The interest on own capital is broadly used because it provides a fiscal benefit to the company. It seems that management compensation policy affects dividends payout. This suggests an agency conflict between managers and shareholders.

  2. CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES

    OpenAIRE

    Silvestre, Lara Núbia; Malaquias, Rodrigo Fernandes

    2015-01-01

    The aim of this paper was to verify the classification of interests and dividends in the Statement of Cash Flow of Brazilian listed companies. We used a sample of 66 companies: 22 that also trade stocks on the New York Stock Exchange, 22 that belong to the New Market of BM&FBOVESPA, and 22 of the Traditional Market of BM&FBOVESPA. In each Statement, we observed how the interest and the dividends were classified. The following results were obtained: i) interest received and dividends p...

  3. Chemical Composition and Antioxidant Capacity of Brazilian Passiflora Seed Oils.

    Science.gov (United States)

    de Santana, Fernanda Carvalho; Shinagawa, Fernanda Branco; Araujo, Elias da Silva; Costa, Ana Maria; Mancini-Filho, Jorge

    2015-12-01

    The seed oils of different varieties of 4 Passiflora species cultivated in Brazil were analyzed and compared regarding their physicochemical parameters, fatty acid composition and the presence of minor components, such as phytosterols, tocopherols, total carotenoids, and phenolic compounds. The antioxidant capacities of the oil extracts were determined using the 2,2'azinobis [3-ethylbenzothiazoline-6-sulfonic acid] and oxygen radical absorbance capacity methods. The results revealed that all studied Passiflora seed oils possessed similar physicochemical characteristics, except for color, and predominantly contained polyunsaturated fatty acids with a high percentage of linolenic acid (68.75% to 71.54%). Other than the total phytosterol content, the extracted oil from Passiflora setacea BRS Pérola do Cerrado seeds had higher quantities (% times higher than the average of all samples), of carotenoids (44%), phenolic compounds (282%) and vitamin E (215%, 56%, 398%, and 100% for the α-tocopherol, β-tocopherol, γ-tocopherol, and δ-tocopherol isomers, respectively). The methanolic extracts from Passiflora setacea BRS Pérola do Cerrado seed oil also showed higher antioxidant activity, which was positively correlated with the total phenolic, δ-tocopherol, and vitamin E contents. For the first time, these results indicate that Passiflora species have strong potential regarding the use of their seeds for oil extraction. Due to their interesting composition, the seed oils may be used as a raw material in manufacturing industries in addition to other widely used vegetable oils.

  4. Lifestyle factors, direct and indirect costs for a Brazilian airline company.

    Science.gov (United States)

    Rabacow, Fabiana Maluf; Luiz, Olinda do Carmo; Malik, Ana Maria; Burdorf, Alex

    2014-12-01

    OBJECTIVE To analyze lifestyle risk factors related to direct healthcare costs and the indirect costs due to sick leave among workers of an airline company in Brazil. METHODS In this longitudinal 12-month study of 2,201 employees of a Brazilian airline company, the costs of sick leave and healthcare were the primary outcomes of interest. Information on the independent variables, such as gender, age, educational level, type of work, stress, and lifestyle-related factors (body mass index, physical activity, and smoking), was collected using a questionnaire on enrolment in the study. Data on sick leave days were available from the company register, and data on healthcare costs were obtained from insurance records. Multivariate linear regression analysis was used to investigate the association between direct and indirect healthcare costs with sociodemographic, work, and lifestyle-related factors. RESULTS Over the 12-month study period, the average direct healthcare expenditure per worker was US$505.00 and the average indirect cost because of sick leave was US$249.00 per worker. Direct costs were more than twice the indirect costs and both were higher in women. Body mass index was a determinant of direct costs and smoking was a determinant of indirect costs. CONCLUSIONS Obesity and smoking among workers in a Brazilian airline company were associated with increased health costs. Therefore, promoting a healthy diet, physical activity, and anti-tobacco campaigns are important targets for health promotion in this study population.

  5. Lifestyle factors, direct and indirect costs for a Brazilian airline company

    Science.gov (United States)

    Rabacow, Fabiana Maluf; Luiz, Olinda do Carmo; Malik, Ana Maria; Burdorf, Alex

    2014-01-01

    OBJECTIVE To analyze lifestyle risk factors related to direct healthcare costs and the indirect costs due to sick leave among workers of an airline company in Brazil. METHODS In this longitudinal 12-month study of 2,201 employees of a Brazilian airline company, the costs of sick leave and healthcare were the primary outcomes of interest. Information on the independent variables, such as gender, age, educational level, type of work, stress, and lifestyle-related factors (body mass index, physical activity, and smoking), was collected using a questionnaire on enrolment in the study. Data on sick leave days were available from the company register, and data on healthcare costs were obtained from insurance records. Multivariate linear regression analysis was used to investigate the association between direct and indirect healthcare costs with sociodemographic, work, and lifestyle-related factors. RESULTS Over the 12-month study period, the average direct healthcare expenditure per worker was US$505.00 and the average indirect cost because of sick leave was US$249.00 per worker. Direct costs were more than twice the indirect costs and both were higher in women. Body mass index was a determinant of direct costs and smoking was a determinant of indirect costs. CONCLUSIONS Obesity and smoking among workers in a Brazilian airline company were associated with increased health costs. Therefore, promoting a healthy diet, physical activity, and anti-tobacco campaigns are important targets for health promotion in this study population. PMID:26039398

  6. Country of Origin Image and Foreign Markets Strategy: Analysis of the Brazilian Cosmetics Company Natura

    Directory of Open Access Journals (Sweden)

    Mariana Bassi Sutter

    2015-09-01

    Full Text Available This study investigates the use of country of origin image (COI by an emerging market multinational (EMMN on their internationalization process. To this end, we integrate COI literature with the attributes that make up Brazil’s image abroad. This study conducts a qualitative and descriptive approach using the single case study on the case of the Brazilian company Natura Cosméticos S.A. Case analysis, relying on discourse analysis, allowed us to find out that the company uses COI as part of its international strategy; COI attributes can be used positively by an EMMN and might contribute to their image abroad. About the first finding, the study also points out ways Natura integrates Brazilianness attributes into its international marketing strategy, since Natura’s competitive differential is sustained on product development based on the biodiversity of Brazilian fauna and flora. Our study shows ways how an EMMN might use COI concept into their international marketing strategy in order to build their image abroad and differentiate itself positively.

  7. INTERNATIONALIZATION STRATEGIES OF EMERGING COMPANIES: A COMPARATIVE STUDY OF BRAZILIAN CASES

    Directory of Open Access Journals (Sweden)

    Janaína Maria Bueno

    2012-01-01

    Full Text Available Over the last decade, interest has picked up as to emerging economies and their companies. This recent movement does not imply that previous theories and models are no longer applicable, however, one must analyze, in a broader comprehensive manner, a series of specific context factors and those concerning the management of this kind of company. Therefore, this paper analyzed the internationalization strategies adopted by six Brazilian companies before a set of internationalization models. A qualitative research approach was employed and in-depth interviews were conducted with corporate management level professionals. Companies were divided into three groups according to internationalization times (Group I – over ten years, Group II - between five and ten years, and Group III – under five years. Observations indicated that for Groups I and III companies the product lifecycle (Vernon, 1966 and 1979 and the eclectic paradigm (Dunning, 1980, 1988 and 2000 economic models support justifying internationalization motivations for companies’ internalization whilst the Uppsala model (Johanson and VAHLNE, 1979, 2009, at least in part explains, choice decisions concerning a few countries. As to Group II companies, the product lifecycle model is not the underlying motivation for internationalization, choices being more closely related to sector opportunities and the characteristics of both products and services.

  8. An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

    Directory of Open Access Journals (Sweden)

    Amaury José Rezende

    2012-04-01

    Full Text Available This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992. The research strategy consisted of questionnaires and interviews conducted in a population of 118 large Brazilian companies from Exame Magazine's list of the 500 largest companies. The primary respondents were accountants and controllers. Factor analysis, one-way ANOVA and the Kruskal-Wallis test were conducted using the approach proposed by Oliver (1992, and the research included 22 variables comprising 12 constructs and 6 qualitative hypotheses regarding the pressures that motivate the deinstitutionalization of inflation-adjusted accounting practices. Therefore, with regard to the constructs assessed, emphasis was placed on identifying the political pressures (the environment and the functional pressures in both the organizational and environmental dimensions. However, the social pressures did not prove to be significant. We conclude that the process of deinstitutionalization results from a distinct combination of institutional factors, and these results are consistent with the findings from research conducted in the US market and in the UK.

  9. Overcoming liability of outsidership in China: The experience of Brazilian companies in developing Guanxi

    Directory of Open Access Journals (Sweden)

    Janaina Mortari Schiavini

    2015-12-01

    Full Text Available In light of discussions on corporate internationalization, a theoretical approach advocates that the main barriers to internationalization are related to the burden of being outside international relationship networks, that is, so-called liability of outsidership. Given China’s relevance to Brazil and the complexity of that country’s business relations (guanxi, this study aims to investigate how Brazilian companies operating in China develop guanxi as a means of overcoming liability of outsidership, based on Chen and Chen’s theoretical framework (2004. A descriptive and qualitative study was conducted analyzing multiple cases in four Brazilian companies from the services sector with offices in China. Data were collected through semi-structured interviews. Data were treated by content analysis using NVivo 8.0 software. The results identified the motives behind internationalization to China, the difficulties encountered due to the liability of outsidership, the significant benefits of guanxi, and activities carried out in order to develop it. This study is expected to contribute to generating knowledge on the internationalization of companies to China.

  10. COMPARATIVE EVIDENCE ABOUT KNOWLEDGE TRANSFER BETWEEN BRAZILIAN AND FOREIGN FRANCHISE COMPANIES

    Directory of Open Access Journals (Sweden)

    Rogério Stival Morgado

    2012-01-01

    Full Text Available The objective of this study is to compare the process of transferring knowledge in franchising between Brazilian and international companies operating in Brazil. Franchising has shown an important phenomenon in many countries, with considerable evidence of growing globally. It is a new type of business organization as an object of academic research field offering great reviews, but also limitations as references and studies of depth of field. The traditional literature in management emphasis on franchising, in large part to its importance as a way to circumvent resource constraints, as their characteristics and definition of business practices among its different parts. The transfer of knowledge in franchising is still a gap especially among companies in different countries. In addition, we adopted a methodology that this study followed a qualitative research with in-depth interviews of franchisees. The results show that Brazilian firms oriented transfer of knowledge in franchising for more lawsuits based on tacit knowledge, thus using more informal and less number of transfer mechanisms in these processes. International companies operating in Brazil for franchising rely on formal processes with periodic meetings, training and technological resources, and therefore have a greater control over the process of transferring knowledge to the franchised units. Thus, this study seeks to help we better understand franchising, development processes and their expansion in emerging markets like Brazil.

  11. Dual Class Firms: A Study on the Impact Value of Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Tadeu Grando

    2016-08-01

    Full Text Available From the ‘Agency Theory' and the conflict of interest assumption the aim of this study is verify the impact of the use of two classes of shares (dual class on the value in brazilian companies. The sample consisted of non-financial traded companies, with concentrated ownership structure, data are available in Economática®, totaling 354 companies and 1,915 observations. The data refer to the period 2005 to 2012. It terms of methodology, to research the hypothesis of the study it was used a regression by ordinary least squares, with panel data. The results indicate that companies using two classes of shares, such as separation mechanism between the cash flow and the equity control, have lower value then the ones not using such a mechanism. Additionally, it can be inferred that the governance levels and the higher dividend payment policy in the preferred shares are not able to mitigate the higher level of conflicts of interest and agency costs in dual class companies.

  12. Exploratory study regarding how cultural perspectives can influence the perceptions of project success in Brazilian companies

    Directory of Open Access Journals (Sweden)

    Pamela Adelino Ramos

    2016-03-01

    Full Text Available Abstract Due to globalization and dynamic business environment, teams in companies are multicultural; as a result, culture may become an important aspect to be considered. The majority of articles regarding projects include factors of success and failure, but only a few embrace cultural perspectives. To provide more insight into the effects of cultural perspectives, this paper presents findings from an exploratory study that investigated how Brazilian information technology companies perceive project success and failure, and then makes inferences regarding the cultural factors. Interviews and questionnaires were applied, and the results provide insights for understanding how cultural factors may influence the project success perceptions. As the primary results, contributions regarding cultural perceptions are offered and related to different dimensions with a view to exploring the cultural aspects as determinant factors of success in a project management environment.

  13. Chemical, morphological and functional properties of Brazilian jackfruit (Artocarpus heterophyllus L.) seeds starch.

    Science.gov (United States)

    Madruga, Marta Suely; de Albuquerque, Fabíola Samara Medeiros; Silva, Izis Rafaela Alves; do Amaral, Deborah Silva; Magnani, Marciane; Queiroga Neto, Vicente

    2014-01-15

    Starches used in food industry are extracted from roots, tubers and cereals. Seeds of jackfruit are abundant and contain high amounts of starch. They are discarded during the fruit processing or consumption and can be an alternative source of starch. The starch was extract from the jackfruit seeds and characterised to chemical, morphological and functional properties. Soft and hard jackfruit seeds showed starch content of 92.8% and 94.5%, respectively. Starch granules showed round and bell shape and some irregular cuts on their surface with type-A crystallinity pattern, similar to cereals starches. The swelling power and solubility of jackfruit starch increased with increasing temperature, showing opaque pastes. The soft seeds starch showed initial and final gelatinisation temperature of 36°C and 56°C, respectively; while hard seeds starch presented initial gelatinisation at 40°C and final at 61°C. These results suggest that the Brazilian jackfruit seeds starches could be used in food products.

  14. IT MANAGEMENT DESIGN AT THE TOP 100 BRAZILIAN COMPANIES, ACCORDING TO THEIR CIOs

    Directory of Open Access Journals (Sweden)

    Leonel Cezar Rodrigues

    2010-01-01

    Full Text Available The objective of this paper is to identify the design of IT management atn the top 100 Brazilian companies. The research method was a quantitative approach, using the descriptive-statistical method to describe the data collected through a questionnaire with 77 questions, based on the rationale of the IT management, proposed by Lutchen (2003. The main results indicate that: a IT aligns with the basic processes of business, although not fully synchronized; b IT management adheres to conformity systems (ITIL, COBIT, but does not show optimization of business processes; c IT delivers the basic demands, but does not impose or use the best automated practices; and d IT quality is based on documented processes, but lacks indicators to control and orient business improvement. One may infer that IT management, at the top 100 Brazilian companies is essentially based on standard IT conformity systems, under the rationale of solution providers, and not as a business innovator or rule breaker. Thus, in spite of aligning and responding to business basic demand, IT management still does not show clear signs of alignment with the evolving nature of business models, needed to sustain business performance.

  15. IT MANAGEMENT DESIGN AT THE TOP 100 BRAZILIAN COMPANIES, ACCORDING TO THEIR CIOs

    Directory of Open Access Journals (Sweden)

    Leonel Cezar Rodrigues

    2009-12-01

    Full Text Available The objective of this paper is to identify the design of IT management atn the top 100 Brazilian companies. The research method was a quantitative approach, using the descriptive-statistical method to describe the data collected through a questionnaire with 77 questions, based on the rationale of the IT management, proposed by Lutchen (2003. The main results indicate that: a IT aligns with the basic processes of business, although not fully synchronized; b IT management adheres to conformity systems (ITIL, COBIT, but does not show optimization of business processes; c IT delivers the basic demands, but does not impose or use the best automated practices; and d IT quality is based on documented processes, but lacks indicators to control and orient business improvement. One may infer that IT management, at the top 100 Brazilian companies is essentially based on standard IT conformity systems, under the rationale of solution providers, and not as a business innovator or rule breaker. Thus, in spite of aligning and responding to business basic demand, IT management still does not show clear signs of alignment with the evolving nature of business models, needed to sustain business performance.

  16. Ownership structure and economic and socio-environmental disclosure in the largest Brazilian companies

    Directory of Open Access Journals (Sweden)

    Tatiana Aquino Almeida

    2016-01-01

    Full Text Available The disclosure of sustainable practices has become important in the search for competitive advantage, so as to meet the expectations of the various stakeholders. Thus, the study aims to investigate the relationship between the ownership structure and the economic and environmental voluntary disclosure in the largest Brazilian companies, analyzing ownership concentration and the identity of the controlling shareholder. For the analysis, we considered the economic, social and environmental perspectives, addressed both individually and jointly. The sample consists of 47 companies from the 100 largest public companies listed on BM&FBOVESPA, according to the magazine Exame Biggest and Best, edition 2013. The research is descriptive and quantitative, using Multiple Linear Regression for statistical analysis. The descriptive analysis of the prospects of (economic, social, environmental and sustainability disclosure showed lower average disclosure for the environmental aspect. The state control organizations stood out with the highest average in three of the four levels of disclosure: economic, social and sustainability. As regards the application of statistical analysis, the regression models were not statistically significant, indicating that, for the companies in the sample, the ownership structure does not influence the economic and socio-environmental disclosure.

  17. THEORETICAL ESSAY ABOUT THE RELATION BETWEEN FINANCIAL LEVERAGE AND INVESTMENT IN BRAZILIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Aline Midori Kuroda

    2015-12-01

    Full Text Available The quest for understanding the relationship between the capital structure and investment decisions resulted in many different authors contribution. In the Brazilian economic scenario, an empirical study performed by Albuquerque and Matias (2013 identified the existence of a strong negative relation between finance leverage and investment in Brazilian public companies. The purpose of this study was to investigate whether the theory of finance supports these empirical findings or if there is a discrepancy between the practical behavior and the theoretical rules. To this end, it was performed a bibliographic research of scientific works related with this theme, among them Carneiro, Salles and Wu (2006, Hadlock and Pierce (2010 and Dang (2011. The methodology of this research can be classified as exploratory, according to its purpose, qualitative in terms of approach and bibliographical considering its technical procedures. All the developed analysis led to the formulation of six theoretical propositions that support the relation between financial leverage and investment. The negative and positive effects of debt were considered according to growth opportunities, the supply of credit in the Brazilian context, the raising of risk and cost of capital and the allocation of resources obtained through external funding. Briefly, it can be concluded that these six theoretical propositions could serve as the fundamentals of the relation in question, two being based on the under-investment and overinvestment theories and the other four, on the Brazilian financial market aspects. All of them must be considered in the decision making of a financial manager, especially the related with the financing options.

  18. Application of QFD and PPC for digital products in a brazilian company of mobile telecoms

    Directory of Open Access Journals (Sweden)

    Márcio Barbosa Guimarães Cota Júnior

    2006-12-01

    Full Text Available The technological development in the area of informatics and telecoms has arised new concepts of economy and product, besides new patterns of organization to the companies dealing in this market. This work aims to assess the applicability of Product Development Management (PDM and Production Management (PM methods to digital products, and examines some particularities of the application in this field. Quality Function Deployment (QFD and Production Planning and Control (PPC, applied in two different types of digital goods, in the same company of the Mobile Telecoms segment, are underlined through the study. The results of the work are based in two projects developed under the strategy of action research in a Brazilian company of mobile telecoms. In the studied cases, it has been possible to distinguish, eventually, the phases of the process in which it was adequate to use the PDM approach, using QFD, and the PM approach. Based on the research results, we present also some similarities and differences between the application of these methods in the studied projects and the traditional application, found in literature.

  19. The Wildbunch Seed Company: Entrepreneurship for At-Risk Students.

    Science.gov (United States)

    Hood River Valley Opportunity School, OR.

    This project is a program of the Hood River Valley (Oregon) Opportunity School, a half-day alternative school attended by at-risk students. The project's objective is to teach fundamental academics through a practical experience in setting up and running a small business: the wholesale purchasing and retail mail-order sales of wildflower seeds.…

  20. Environmental Discourses in Organizations: the Case of a Brazilian Mobile Telecommunications Company

    Directory of Open Access Journals (Sweden)

    Alexandre de Pádua Carrieri

    2007-09-01

    Full Text Available This paper examines the discourse configurations on the environmental theme in business organizations and its relevance to the understanding of the inclusion of ecological discourses in the discourses of organizational members. A case study into a Brazilian telecommunications company offers empirical evidence. It begins with the understanding that organizations adopt several strategies in an attempt to disseminate a certain environmental discourse. As these efforts share space with other pressures, a fragmented discourse emerges. In this paper, the pressures of the environmental theme on organizations are discussed in order to understand this process. The second part of the argument focuses on the context of the case study – Brazilian organizations – and, afterwards, the third part deals with ecological discourses in their insertions in organizational interests. The data of the case study were collected through documental research and 40 semi-structured interviews. The analysis was applied based on Discourse Analysis. In conclusion, an ambiguous discourse configuration was shown that offer elements for the understanding that philanthropy, legal obligation and organizational competitiveness need to be used together to offer legitimacy to the theme of environmental responsibility in business organizations.

  1. RESEARCH AND DEVELOPMENT AND STOCK PRICES OF BRAZILIAN COMPANIES: AN EMPIRICAL STUDY

    Directory of Open Access Journals (Sweden)

    Aridelmo José Campanharo Teixeira

    2012-09-01

    Full Text Available The aim of the present study is to identify the relationship between spending on research and development (R&D and the stock price of Brazilian companies listed for trading on the São Paulo Stock Exchange (Bovespa, following on the studies of Lopes (2001;2002 and Rezende (2005 about the value-relevance of accounting information in Brazil. This empirical-analytic study was based on the model of Collins et al. (1997, which is a proxy for the Residual Income Valuation (RIV model of Ohlson (1995, and on the classification of technological intensity in the study of Chan et al. (1990, carried out in the United States. The sample consisted of Brazilian firms with shares traded on the Bovespa between 1996 and 2006. By means of multiple regressions we identified that R&D spending is not statistically significant for the stock prices of the firms analyzed. These conclusions do not corroborate the findings of Chan et al. (1990, but do provide support for the studies of Ohlson (1995 and Lopes (2001; 2002 and complement the study by Rezende (2005, since our results indicate that earnings is statistically significant for stock price, with a positive relationship even after deducting R&D spending accounted for as expense. The situation is different for book value, which ceased being statistically significant and being related with stock price after deducting R&D spending accounted for as investment.

  2. Use of transgenic seeds in Brazilian agriculture and concentration of agricultural production to large agribusinesses.

    Science.gov (United States)

    Marinho, C D; Martins, F J O; Amaral Júnior, A T; Gonçalves, L S A; Amaral, S C S; de Mello, M P

    2012-07-19

    We identified the commercial releases of genetically modified organisms (GMOs) in Brazil, their characteristics, the types of genetic transformation used, and the companies responsible for the development of these GMOs, classifying them into two categories: private companies, subdivided into multinational and national, and public institutions. The data came from the data bank of the national registration of cultivars and the service of national protection of cultivars of the Ministry of Agriculture, Fishing and Supply (MAPA). This survey was carried out from 1998 to February 12, 2011. Until this date, 27 GMOs had been approved, including five for soybean, 15 for maize and seven for cotton cultivars. These GMOs have been used for the development of 766 cultivars, of which, 305 are soybean, 445 are maize, and 13 are cotton cultivars. The Monsato Company controls 73.2% of the transgenic cultivars certified by the MAPA; a partnership between Dow AgroSciences and DuPont accounts for 21.4%, and Syngenta controls 4.96%. Seed supply by these companies is almost a monopoly supported by law, giving no choice for producers and leading to the fast replacement of conventional cultivars by transgenic cultivars, which are expensive and exclude small producers from the market, since seeds cannot be kept for later use. This situation concentrates production in the hands of a few large national agribusiness entrepreneurs.

  3. Evaluating perceived quality of CELPE service. A Brazilian power company case study

    Energy Technology Data Exchange (ETDEWEB)

    De Barros Filho, Joao Paes; Da Silva, Cleriston Fritsch Damasio; Do Nascimento Melo, Maria Auxiliadora; De Medeiros, Denise Dumke [Federal University of Pernambuco (UFPE), Center of Technology and Geosciences, 5th floor, Academico Helio Ramos av., Cidade Universitaria, Recife, PE 50.670-901 (Brazil)

    2009-04-15

    This paper presents an application of a methodology for the diagnosis and analysis of the service quality perceived by a Particular Group of CELPE Corporate Customers, a Brazilian power company at Pernambuco State. Concepts, on the power sector, of Quality in Services, Performance Objectives and Critical Factors of Success have been used to develop the analysis. Next, the Critical Factors for a power company were determined and classified in accordance with the performance objectives: Quality, Dependability, Speed and Flexibility. From the factors established, a questionnaire was created to collect data. The case studied involves quantitative research on CELPE's private corporate principal customers using statistical tests to measure internal consistency reliability of the questionnaire scales and to identify underlying concepts, in the four groups analyzed, through which the private corporate customers perceive quality in the given services. Among the goals of this study are to improve the relationship with principal Private Corporate Clients, to create customer loyalty, and to maximize efforts in providing the power supply service, all of them with a view to improving and determining the Global Satisfaction Index. (author)

  4. Evaluating perceived quality of CELPE service: A Brazilian power company case study

    Energy Technology Data Exchange (ETDEWEB)

    Paes de Barros Filho, Joao [Federal University of Pernambuco (UFPE), Center of Technology and Geosciences, 5th floor, Academico Helio Ramos av., Cidade Universitaria, Recife, PE 50.670-901 (Brazil)], E-mail: joaopaes@celpe.com.br; Fritsch Damasio da Silva, Cleriston [Federal University of Pernambuco (UFPE), Center of Technology and Geosciences, 5th floor, Academico Helio Ramos av., Cidade Universitaria, Recife, PE 50.670-901 (Brazil)], E-mail: cleriston_silva@yahoo.com.br; Nascimento Melo, Maria Auxiliadora do [Federal University of Pernambuco (UFPE), Center of Technology and Geosciences, 5th floor, Academico Helio Ramos av., Cidade Universitaria, Recife, PE 50.670-901 (Brazil)], E-mail: manmelo@ufpe.br; Dumke de Medeiros, Denise [Federal University of Pernambuco (UFPE), Center of Technology and Geosciences, 5th floor, Academico Helio Ramos av., Cidade Universitaria, Recife, PE 50.670-901 (Brazil)], E-mail: ddm@ufpe.br

    2009-04-15

    This paper presents an application of a methodology for the diagnosis and analysis of the service quality perceived by a Particular Group of CELPE Corporate Customers, a Brazilian power company at Pernambuco State. Concepts, on the power sector, of Quality in Services, Performance Objectives and Critical Factors of Success have been used to develop the analysis. Next, the Critical Factors for a power company were determined and classified in accordance with the performance objectives: Quality, Dependability, Speed and Flexibility. From the factors established, a questionnaire was created to collect data. The case studied involves quantitative research on CELPE's private corporate principal customers using statistical tests to measure internal consistency reliability of the questionnaire scales and to identify underlying concepts, in the four groups analyzed, through which the private corporate customers perceive quality in the given services. Among the goals of this study are to improve the relationship with principal Private Corporate Clients, to create customer loyalty, and to maximize efforts in providing the power supply service, all of them with a view to improving and determining the Global Satisfaction Index.

  5. Thermal inactivation studies on toxic seeds from fruits of the Brazilian Central Plain

    Directory of Open Access Journals (Sweden)

    Karla de Aleluia BATISTA

    Full Text Available Abstract Seeds from endemic Brazilian fruits (Mangaba, Cagaita, Jatobá and Araticum, previously confirmed to be toxic using Artemia salina bioassay were exposed to different temperatures and heating times aiming to test inhibitory effects on toxicity, as a first approach to characterize and identify toxic compounds and their thermal stability. After treatment, water extracts from kernels were filtered and added to Artemia cultures for 24 hours after which the survival of cultures was calculated. The inhibitory effect of temperature on toxicity was significant, whereas toxins from Mangaba and Cagaita were the most labile, showing 90% Artemia survival after heating at 78 °C for 2 minutes and 10 minutes, respectively. The most resistant toxins were those found in Araticum seeds which remained active (0% Artemia survival, even after heating at 160 °C for 12 min. Response surfaces and statistical multivariate analysis showed a significant effect for both temperature and heating time (linear fit on Cagaita and Mangaba toxicity reduction, while the temperature factor was more significant in Jatobá samples. The results confirm the need to adopt safety procedures during the manufacture of industrialized derivatives for these fruits, in order to minimize toxicity risks after their consumption.

  6. Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Maíra Melo de Souza

    Full Text Available Abstract The objective of this study is to examine the value relevance of the level of disclosure on business combinations and goodwill recognized by publicly traded Brazilian companies. The research sample is composed of publicly traded Brazilian companies that carried out any type of business combination, as the acquiring entity, between 2010 and 2013, yielding a total sample of 202 observations. To measure the disclosure level of each, a metric was created based on CPC-15 R1 (2011 to examine certain disclosure items in order to render a greater level of detail. Data collection was carried out using the footnotes to the annual consolidated standardized financial statements (DFPs available from the São Paulo Stock Exchange (BM&FBOVESPA website. The results revealed that disclosure levels for business combinations are positively and significantly associated with the stock price of the companies analyzed. As to the recognition of goodwill during business combinations, despite the fact that it represents a significant share of the value of the transactions, no statistical significance explaining stock price behavior was found. It also bears mentioning that the average level of disclosure identified in the explanatory notes in the sample was very low, indicating that companies need to improve when it comes to transparency of information.

  7. Seed predation by rodents and safe sites for large-seeded trees in a fragment of the Brazilian Atlantic forest

    Directory of Open Access Journals (Sweden)

    SRR. Pinto

    Full Text Available Seed predation by small rodents is an emerging theme in the ecology of modified landscapes. Here we investigate the role played by the small rodent Oryzomys oniscus as a seed predator of large-seeded trees in a large remnant of the Atlantic forest - the Coimbra forest (3,500 ha, Alagoas state, northeastern Brazil. O. oniscus was captured and identified by setting twenty 500 m long transects, each one composed of 25 traps 20 m apart. This procedure resulted in 483 trap-nights set during a 20-mo period. We used 692 seeds (>15 mm length from ten local large-seeded tree species for the seed predation trials that basically consisted of three treatments: one seed on the ground freely accessed by vertebrates (unprotected seed, one seed totally protected by an exclosure, and one partially-protected seed (exclosure just for medium-sized and large vertebrates. O. oniscus was captured throughout the Coimbra forest including forest edges (76 captures and interior areas (67, and this small rodent was responsible for all seed predation visually documented inside exclosures. A 24 hours period of seed exposition permitted elevated rates of seed removal and predation. Seeds were much more removed/predated beneath fruiting trees, but rates varied according to the level of seed protection - 26.3% of predation among partially-protected versus 19.2% among unprotected seeds. Seeds suffered higher levels of seed predation/removal at the forest edge as well (up to 90%. In both habitats, most seeds (>84% remained intact beneath trees without fruits, regardless of the level of seed protection. Our results suggest that O. oniscus may operate as an effective large-seed predator in forest fragments, in which adult trees without fruits constitute low resource spots and thereby provide, at least temporarily, safe sites for large seeds.

  8. The relevance of the capital structure in firm performance: a multivariate analysis of Brazilian publicly traded companies

    Directory of Open Access Journals (Sweden)

    Luiz Kennedy Cruz Machado

    2016-01-01

    Full Text Available The economic changes in recent years have made the dynamics of the Brazilian market more complex, which directly impacts the administration of large organizations, particularly in management tasks, such as decisions concerning the definition of the capital structure. The literature in this theoretical field is polarized in two seminal works: the first, by Durand (1952, 1959, discusses the existence of an optimal capital structure that maximizes the value of the firm; and, at the other end, the work by Modigliani and Miller (1958, 1963 considers that it is irrelevant how firms are financed. In this sense, the objective was to verify the effective interference of the capital structure in the performance of Brazilian firms listed on BM&FBOVESPA. The sample consisted of cross-sectional data that were selected from the most recent balance sheets of all companies listed on BM&FBOVESPA, available in the Economática® database. The techniques used were the analysis of variance (ANOVA and discriminant analysis. Among the indicators used, it was observed that only general liquidity, the degree of immobilization, Tobin’s Q, and the opportunity for growth were significant at 1%. The results indicate that the capital structure is not directly related to the performance of Brazilian companies listed on BM&FBOVESPA. In the meantime, the results point to the consolidation of the financial theories expounded by Modigliani and Miller (1958, 1963, as opposed to the traditionalist current started in Durand’s studies (1952.

  9. The influence of cognitive and motivational biases in managerial decision making: empirical evidence from a Brazilian construction company

    Directory of Open Access Journals (Sweden)

    Arnaldo Barros Feitosa

    2014-10-01

    Full Text Available The heuristics and the biases affect the decision making process allowing the manager to take high complexity decisions under simplified conditions with the benefit of time saving. Although they are useful, making the information processing more efficient by directing the managers to relevancies and common urgencies to the decision making process, the use of heuristics can lead to induced inconsistencies by biases or lapses of decisions, which persistent and predictable generate patterns of behavior. Against that, the object of this research consists in diagnose possible cognitive and motivational biases, in special, the confidence excess, the optimism and the anchorage, in managers of a great Brazilian construction company. In order to achieve that objective, a structured questionary with selected tools into the literature on decision process was submitted to 120 managers of a big Brazilian construction company, however, only 84 questionaries were obtained, tabled and analyzed. As from the parametric and non-parametric tests, univariate and bivariate, it was found that the managers of the analyzed company: (1 are excessively confidents in their estimates; (2 seem more optimists than other economic agent groups; (3 are totally influenced by bosses in theirs estimates. The results confirm empirical evidences, emanated from the literature on heuristics and cognitive and emotional biases, particularly with concepts of Prospect Theory, and are opposed to the concepts derived from the literature that addresses the rational model of decision making, more specifically, the Expected Utility Theory.

  10. Antibacterial, Antioxidant, and Anticholinesterase Activities of Plant Seed Extracts from Brazilian Semiarid Region

    Directory of Open Access Journals (Sweden)

    Davi Felipe Farias

    2013-01-01

    Full Text Available The antimicrobial, antioxidant, and anticholinesterase activities of ethanolic seed extracts of twenty-one plant species from Brazilian semiarid region were investigated. The extracts were tested for antimicrobial activity against six bacteria strains and three yeasts. Six extracts presented activity against the Gram (− organism Salmonella choleraesuis and the Gram (+ organisms Staphylococcus aureus and Bacillus subtilis. The MIC values ranged from 4.96 to 37.32 mg/mL. The Triplaris gardneriana extract presented activity against the three species, with MIC values 18.8, 13.76, and 11.15 mg/mL, respectively. Five extracts presented antioxidant activity, with EC50 values ranging from 69.73 μg/mL (T. gardneriana to 487.51 μg/mL (Licania rigida. For the anticholinesterase activity, eleven extracts were capable of inhibiting the enzyme activity. From those, T. gardneriana, Parkia platycephala and Connarus detersus presented the best activities, with inhibition values of 76.7, 71.5, and 91.9%, respectively. The extracts that presented antimicrobial activity were tested for hemolytic assay against human A, B, and O blood types and rabbit blood. From those, only the Myracrodruon urundeuva extract presented activity (about 20% of hemolysis at the lowest tested concentration, 1.9 µg/mL. Infrared spectroscopy of six representative extracts attested the presence of tannins, polyphenols, and flavonoids, which was confirmed by a qualitative phytochemical assay.

  11. The Influence of Environmental Disclosure on Capital Structure of Brazilian Companies listed on the BM&FBovespa

    Directory of Open Access Journals (Sweden)

    Sheila Mendes Fernandes

    2012-12-01

    Full Text Available The objective of this study to verify the relationship between environmental disclosure and the capital structure of companies classified according to Law 10165 which provides for the National Environmental Policy for the period 2006 to 2010. To meet the proposed objectives were used as proxies for capital structure debt to verify the cost of debt and to verify the CAPM cost of equity. To measure the level of environmental disclosure content analysis was carried out in the notes, the management report and the report of the environmental information contained in the report of the Annual Information (IAN. We analyzed 89 companies with 95,020 sentences, and 5279 relating to environmental events, such 4819 relating to environmental information regarding positive and 460 negative environmental information. To investigate the relationship between these variables was used in the analysis panel with random effects adjusted by robust tool. The findings of this study demonstrate that environmental disclosure does not affect the cost of debt, ie, in the Brazilian market, the environmental information whether positive or negative does not drive the market to influence positively / negatively the cost of debt. However, the results showed that the positive environmental disclosure adversely affects the cost of equity demonstrating that "good environmental image of the company" leverage the company's credibility this crucial factor in reducing the risk of the company since the engagement with sustainability and generate savings for the effective and efficient use of resources eliminates and / or reduces the incidence of government regulations.

  12. Brazilian peppertree seed-borne pathogen Neofusicoccum batangarum a potential biocontrol agent

    Science.gov (United States)

    The invasive exotic Brazilian peppertree, Schinus terebinthifolius Raddi (Sapindales: Anacardiaceae) has become a serious threat to the delicate ecosystem of Everglades National Park. More than 4,000 acres land in the Hole-in-the-Donut (HID) area within the Park has been infested with Brazilian pep...

  13. Diagnóstico da fauna silvestre em empresas florestais brasileiras Diagnosis of wild fauna in brazilian forest companies

    Directory of Open Access Journals (Sweden)

    Giovanna Debortoli Medeiros

    2009-02-01

    Full Text Available Com o objetivo de conhecer a situação atual da fauna silvestre em empresas florestais brasileiras, foram pesquisadas 42 razões sociais, entre Associadas e Co-Participantes da Sociedade de Investigações Florestais (SIF, as quais possuem plantios florestais próprios. As informações foram obtidas com base em questionário enviado às referidas empresas, via correio eletrônico, sendo as respostas obtidas também por esse mecanismo. Entre os vários resultados, destaca-se o fato de que 90,9% das empresas associadas já realizaram levantamentos qualitativos da fauna silvestre. No entanto, de modo geral há notória carência de infra-estrutura nas empresas pesquisadas para atender a trabalhos específicos de manejo e conservação da fauna silvestre.Forty-two companies, associates and co-participants of the Forest Investigation Society (SIF and owners of private forest plantations, were assessed to determine the current situation of wild fauna in Brazilian forest companies. Information was obtained through a questionnaire sent to and received from the companies by e-mail. One of the several results obtained was that 90.9% of the associate companies had already carried out qualitative surveys on wild fauna stands.. On the other hand, in general, there is a total lack of infrastructure in the surveyed companies, to specifically assist in the management and conservation of wild fauna.

  14. Chemical composition and glycemic index of Brazilian pine (Araucaria angustifolia) seeds.

    Science.gov (United States)

    Cordenunsi, Beatriz Rosana; De Menezes Wenzel, Elizabete; Genovese, Maria Inés; Colli, Célia; De Souza Gonçalves, Alessandra; Lajolo, Franco Maria

    2004-06-02

    The seeds of Parana pine (Araucaria brasiliensis syn. Araucaria angustifolia), named pinhão, are consumed after cooking and posterior dehulling, or they are used to prepare a flour employed in regional dishes. Native people that live in the South of Brazil usually consume baked pinhão. As a result of cooking, the white seeds become brown on the surface due to the migration of some tinted compounds present in the seed coat. In this work, the proximate composition, minerals, flavonoids, and glycemic index (GI) of cooked and raw pinhão seeds were compared. No differences in moisture, lipids, soluble fiber, and total starch after boiling were found. However, the soluble sugars and P, Cu, and Mg contents decreased, probably as a consequence of leaching in the cooking water. Also, the boiling process modified the profile of the phenolic compounds in the seeds. No flavonols were detected in raw pinhão seeds. The internal seed coat had a quercetin content five times higher than that of the external seed coat; also, quercetin migrated into the seed during cooking. The internal seed coat had a high content of total phenolics, and seeds cooked in normal conditions (with the seed coat) showed a total phenolics content five times higher than that of seeds cooked without the seed coat. Cooking was then extremely favorable to pinhão seeds bioactive compounds content. The carbohydrate availability was evaluated in a short-term assay in humans by the GI. The GI of pinhão seeds cooked with the coat (67%) was similar to that of the seeds cooked without a coat (62%) and lower than bread, showing that cooking does not interfere with starch availability. The low glycemic response can be partly due to its high content of resistant starch (9% of the total starch).

  15. Barriers to the adoption of green operational practices at Brazilian companies

    DEFF Research Database (Denmark)

    Jabbour, Charbel José Chiappetta; De Sousa Jabbour, Ana Beatriz Lopes; Govindan, Kannan;

    2016-01-01

    companies. A conceptual framework with 8 hypotheses is proposed and tested at 75 companies using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with WarpPLS 4.0. The main results show that (a) the proposed framework obtained an adequate statistical adjustment, (b) the internal barriers (IBs...... by showing that companies which are looking for green competitive advantages should try to reduce their IBs. Also, policy-makers should pay attention not only to legislation that promotes ecological modernisation, but also to create a strong set of initiatives to overcome IBs, regardless of the size...

  16. Outward Foreign Direct Investment from BRIC countries: Comparing strategies of Brazilian, Russian, Indian and Chinese multinational companies

    Directory of Open Access Journals (Sweden)

    Wladimir Andreff

    2015-12-01

    Full Text Available An overall comparative study of outward foreign direct investment (OFDI from BRIC countries and strategies conducted by multinational companies (MNCs based in the BRICs is elaborated on with a same methodology for Brazil, Russia, India and China. The comparison pertains to the historical emergence of firms’ internationalisation, their booming expansion in the 2000s then their muddling through the current crisis, the specificities of OFDI from each home country, OFDI geographical distribution and industrial structure, econometric testing of the respective determinants of Brazilian, Russian, Indian and Chinese OFDI, and the role of home countries’ governments vis-à-vis home-based MNCs. Beyond some common characteristics, BRICs’ MNCs exhibit a number of major country-specific features.

  17. Financial frictions and substitution between internal and external funds in publicly traded Brazilian companies

    Directory of Open Access Journals (Sweden)

    Márcio Telles Portal

    2012-04-01

    Full Text Available The present study aimed to document the effects of financial constraints on the negative relationship between cash flow and external funds, a phenomenon associated with the Pecking Order Theory. This theory suggests that companies subject to more expensive external funds (financially constrained firms should demonstrate a stronger negative relationship with cash flow than companies subject to minor financial frictions (financially unconstrained firms. The results indicate that the external funds of constrained firms consistently present less negative sensitivity to cash flow compared with those of unconstrained companies. Additionally, the internal funds of constrained companies demonstrate a positive sensitivity to cash flow, whereas those of unconstrained companies do not show any such significant behavior. These results are in accordance with the findings of Almeida and Campello (2010, who suggest the following: first, because of the endogenous nature of investment decisions in constrained companies, the complementary relationship between internal and external funds prevails over the substitutive effects suggested by the Pecking Order Theory; and second, the negative relationship between cash flow and external funds cannot be interpreted as evidence of costly external funds and therefore does not corroborate the Pecking Order Theory.

  18. Isolation by pressurised fluid extraction (PFE) and identification using CPC and HPLC/ESI/MS of phenolic compounds from Brazilian cherry seeds (Eugenia uniflora L.).

    Science.gov (United States)

    Oliveira, Alessandra L; Destandau, Emilie; Fougère, Laëtitia; Lafosse, Michel

    2014-02-15

    Brazilian cherry seeds are a waste product from juice and frozen pulp production and, the seeds composition was investigated to valorize this by-product. Compounds separation was performed with ethanol by pressurised fluid extraction (PFE). Here we determine the effect of temperature (T), static time (ST), number of cycles (C), and flush volume (VF) on the yield, composition and total phenolic content (TPC) of the seed extracts. T, ST and their interaction positively influenced yield and TPC. Extracts were fractionated by high performance liquid chromatography (HPLC) and centrifugal partition chromatography (CPC). The collected fractions characterizations were made by electrospray ionisation mass spectrometry (ESI/MS) and high resolution mass spectrometry (HRMS) indicated the presence of ellagic acid pentoside and deoxyhexose, quercitrin and kaempferol pentoside. All of these compounds have antioxidant properties and normally are found in plant extracts. These results confirm that Brazilian cherry seed extract is a potentially valuable source of antioxidants.

  19. An Alternative Model of Risk in Non-financial Companies Applied to the Brazilian Pulp and Paper Industry

    Directory of Open Access Journals (Sweden)

    Paulo Hubert Jr.

    2009-06-01

    Full Text Available Earnings at Risk (EaR is a financial risk measure that can be applied to non-financial companies, similarly to Cash Flow at Risk (CFaR. It is based on a relation that can be quantified using a multiple linear regression model, where the dependent variable is the change on the company's results and the independent variables are changes in distinct risk factors. The presence of correlation between explanatory factors (multicollinearity in this kind of model may cause problems when calculating EaR and CFaR. In this paper, we indicate some possible consequences of these problems when calculating EaR, and propose a method to solve it based on Principal Component Analysis technique. To test the model, we choose the Brazilian agriculture-business industry, more specifically the paper and pulp sectors. We will show that, on the absence of significant correlation between variables, the proposed model has equivalent performance to usual multiple linear regression models. We find evidence that when correlation appears, the model here proposed yields more accurate and reliable forecasts.

  20. Corporate governance structure which is based in the S&OP process: Case study in la Brazilian cosmetic company

    Directory of Open Access Journals (Sweden)

    Ximena Rojas

    2014-03-01

    Full Text Available (Received: 2014/01/31 - Accepted: 2014/03/25This article is about the generation of a corporate governance structure which is based in the process S&OP for a Brazilian cosmetic industry. The increasing emphasis on business development guided by attention to the requirements and demands of customers, cause nowadays, that the organizations of the commercial sectors work in the creation of a competitive differential. The collaborative business management strategy S&OP is looking for the attention of people who are interested in the improvement of their skills; in order to achieve this differential. With the case study methodology, the objectives are to get knowledge, identify, and analyze the characteristics of the company using analysis tools like SWOT, process analysis, value chain. All with the purpose to get a robust management tool that fits with the requirements and demands of the organization. The analyzed results showed that the principles of collaboration and internal communication were the pillars necessary against any attempt of business development. This supports the proposal of a management structure based on the five step S&OP process. As a complement to this study a methodology CPFR was identified as the platform for an integrated work with the rest of the companies of the supply chain.

  1. A CRITICAL ANALYSIS OF QUALITY MANAGMENT IMPLEMENTATION IN A SMALL BRAZILIAN COMPANY

    Directory of Open Access Journals (Sweden)

    Jonathan Schmitz Rauber

    2014-05-01

    Full Text Available This project involves identifying major organizational changes occurred in a small company in the printing supplies sector as it implemented the ISO 9001:2000 standard. The case study methodology was used through exploratory research to conduct semi-structured interviews with six employees in addition to participant observation. The desired outcome of this article is the identification of the benefits and difficulties encountered in the implementation process and a comparison between the new and previous practices. The main results of the research relate to the process of professionalization of management practices of the company and the improved internal processes.

  2. Seed Dispersal of Threatened Tree Species by a Critically Endangered Primate in a Brazilian Hotspot.

    Science.gov (United States)

    Canale, Gustavo Rodrigues; Suscke, Priscila; Rocha-Santos, Larissa; Bernardo, Christine Steiner São; Martins Kierulff, Maria Cecília; Chivers, David John

    2016-01-01

    In the northern Atlantic Forest, hunting and habitat loss have eliminated most large mammals that disperse zoochoric fruits. Due to the decrease in populations of large seed dispersers, yellow-breasted capuchins (Sapajusxanthosternos) are currently one of the largest arboreal fruit-eating mammals in the region. During 26 months, we followed 14-25 capuchins aiming to (1) present data on their dietary ecology, (2) verify the conservation status of plants in the diet, and (3) determine distance and habitat of seed deposition based on gut retention time. Capuchins showed a preference for feeding in old secondary forests in spite of the greater availability of primary forests. They fed on 109 species of fruits (42.7% of feeding frequency) and swallowed 85 species of seeds (mean width: 0.73 ± 0.57 cm; mean length: 1.17 ± 0.83 cm). Capuchins consumed mostly oil palm and manilkara fruits. We observed long distances of seed deposition (median 300-360 m); 36.8-41.7% of these events occurred in a distinct habitat, and seeds of 12 late-stage trees swallowed in the primary forest were deposited in old secondary forests. S. xanthosternos has an important role in the first phase of seed dispersal (seed removal from the parent tree and seed deposition), particularly for 23 endemic and 3 endangered plants.

  3. PETRÓLEO BRASILEIRO S.A.: AN INTERNATIONALIZED BRAZILIAN STATE COMPANY

    Directory of Open Access Journals (Sweden)

    Armando Dalla Costa

    2013-01-01

    Full Text Available Petrobras is the largest governmental firm in Brazil and has a solid path of internationalization. This paper explores how Petrobras grew in the domestic market and, in the light of the theory of the internationalization of the firm, moved on towards the international market. First, it shows the beginning steps of Petrobras. It then follows Petrobras’ internationalization moves to three geographic areas (America, Eurasia and Africa, all in a context of a global dispute for oil exploration, production and distribution. In the conclusion, it is showed that Petrobras’ main revenues still come from the Brazilian market. Its expansion to international markets, however, has grown in absolute terms and also in sophistication. Petrobras started with a strategy of searching for new sources of oil (inputs and progressed to a new phase, focused on selling final goods and developing technology for exploration in deeper waters.

  4. STUDY OF THE INTERNATIONALIZATION PROCESS OF A BRAZILIAN COMPANY IN THE AGRICULTURAL MACHINERY AND IMPLEMENTS SECTOR

    Directory of Open Access Journals (Sweden)

    Rozali Araújo Santos

    2012-10-01

    Full Text Available The agribusiness industry and agricultural machinery as well as the internationalization of companies are subjects of growing interest. Thus, a case study of a company in the sector of machinery and implements allowed the analysis of the movements of internationalization under the aspects of strategy, entry mode and challenges of internationalization. The study of the theories and the case study allowed a visualization of their application in practice. The literature review explored the themes internationalization, internationalization strategies, entry modes and challenges of internationalization. The data, qualitative and descriptive, were obtained from semi-structured interviews with the export manager and supplemented by secondary data published on the company’s website. The content analyzes of the data showed that the company is in a primary level of internationalization. However, it also presents strategic orientation toward an internationalization process. The development of this paper can serve as a discussion for further development of internationalization theories and also as a reference in the agribusiness industry to understand this process.

  5. Seed germination and seedling growth of two Pseudobombax species (Malvaceae) with contrasting habitats from Brazilian Cerrado.

    Science.gov (United States)

    Mendes-Rodrigues, Clesnan; Oliveira, Paulo Eugênio; Ranal, Marli Aparecida

    2011-12-01

    Pseudobombax tomentosum and P. longiflorum are common trees in the Cerrado region, but the former species is more common in forest edges while the later is present in open cerrado areas. This work aimed to investigate differences in seed germination and seedling growth in these species, from seed collected from Cerrado areas in Central Brazil. For this, a seed germination experiment was designed and included four replicates with 25 seeds per species; seeds were randomly distributed in the germination chamber. To evaluate initial seedling growth, seedlings height was measured up to 67 days after seedling emergence; besides, some of these seedlings were grown for biomass evaluation during nine months. Results showed that seeds of the two species had the same germinability (near 100%) and mean germination time (ca. 12 days). However, P. longiflorum showed a more spread seed germination through time, with higher values of coefficient of variation in germination time and uncertainty index; and lower values of synchronization than P. tomentosum. The two species showed basically the same growth pattern, but lower values for height of apical meristem, diameter of underground structures (mostly roots), dry mass of shoots, underground structure and total mass of seedlings in P. tomentosum were obtained, compared to P. longiflorum. Both species allocated more dry mass to underground structures in detriment of shoot. This probably allows resprouting behavior which prevents hydric stress and detrimental fire action typical of the open Cerrado areas.

  6. Organizational Images in Brazilian Companies: detection and analysis with data mining

    Directory of Open Access Journals (Sweden)

    Eliana Rocío Rocha Blanco

    2013-12-01

    Full Text Available The organizational images allow visualizing the business context in which organizations are embedded, and define behavioral models that respond to their organizational culture. This work begins with the approach of Morgan (1986 and uses 35 questions to identify metaphors in a sample of companies in the state of Rio Grande do Sul. Quantitative analysis was performed by data mining techniques. The techniques identified images that are present in the sample. Analyzes are importance for the management of culture and business behavior, due to the identification of images may achieve organizational objectives.

  7. Development of a new set-up mathematical model for the tandem hot rolling unit of the brazilian National Steel Company; Desenvolvimento de novo modelo matematico de set up do LTQ-2 da CSN

    Energy Technology Data Exchange (ETDEWEB)

    Silveira, Aquiles A. da; Dornelas, Francisco C.; Tirello, Jonas; Brandao, Jose M.M. [Companhia Siderurgica Nacional, Volta Redonda, RJ (Brazil)

    1991-12-31

    This paper shows the development of a set-up mathematical model for the tandem hot rolling unit of the brazilian National Steel Company, specifically for the cylinder opening and chair speed. 2 refs., 10 figs.

  8. Voluntary disclosure of Value Chain in Financial Reports of Companies Brazilian Capital Open

    Directory of Open Access Journals (Sweden)

    Leandro da Costa Lopes

    2012-12-01

    Full Text Available Managing the value chain with the aim to achieve competitive advantage in relation to their competitors and in order to reduce costs has become increasingly important for business organizations. The aim of this paper is to analyse whether Brazilian organisations listed on Sao Paulo´s Stock Exchange (BOVESPA publish information relating to value chain management in their financial reports. In addition, this research aims to investigate the potential relationtionship between evidentiation of this information and two independent variables, gross margin and number of pages. Content Analysis was adopted in the management report and report notes of the year 2011. The analysis was based on the strategic cost management framework developed by Wrubel et al. (2010. The sample selected includes the ten largest non financial organizations, according to their total assets. Despite the fact that publishing the value chain management is not compulsory, it was observed that the businesses studied present on average 30 sentences regarding the topic in their reports. The category internal and external value chain activities represents 54.58% of the total sentences found. It has been found that there is a significant positive correlation between the amount of sentences disclosed and page number of reports, however, it was found that the same does not occur when attempted to correlate the gross margin. As a consequence, the hypothesis that gross margin could be a motivation for higher volume of information regarding value chain was not confirmed.

  9. Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies

    Directory of Open Access Journals (Sweden)

    Flaida Êmine Alves de Souza

    2015-08-01

    Full Text Available One of the main purposes for adopting the International Financial Reporting Standards (IFRS is the quest for comparability between financial statements within the same country, over time, and between different countries. IFRS have the feature of allowing accounting choices in most of their standards. However, the existence of such flexibility in the process for recognizing, measuring, and disclosing as sets and liabilities may impact on comparability. IFRS have been criticized both due to their accounting choices and the adoption of the fair value paradigm. This article examines these two issues, investigating the choice of the cost model versus the choice of the fair value model for investment properties (IPs, an option guaranteed under the terms of the International Accounting Standard (IAS 40. This research aimed to identify the comparability degree and the factors that determine the accounting choices made by managers of IPs, in Brazilian and Portuguese listed companies, within the periods from 2010 to 2012. Comparability, within and between countries, was identified by the T-index and the search for the determining factors of accounting choices made by managers was performed by means of a logistic re gression analysis. As a result, it was found that, despite the accounting choices allowed by IAS 40, there was a mean comparability between the accounting practices of firms in these countries, but showing a decrease in the index over the years. The explanatory factors identified were auditing by one of the big four (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG, or Ernst & Young, companies' indeb tedness, relative importance of IPs' balance, net profit, and less experience of Brazil in using the fair value method to appraise IPs.

  10. Cognitive ergonomics: the use of mind mapping tool in maintaining productive sector of a Brazilian paper company.

    Science.gov (United States)

    Mattos, Diego; Mateus, José Roberto; Merino, Eugenio

    2012-01-01

    The use of mind maps as a method of building knowledge, planning, organizing activities and ideas can be seen in the literature related to ergonomics. The results of such use are relevant and its use in academic area found. However, regarding to its use in industrial environments, studies can't not be found. With this scenario, and based on the perception of the ergonomist about the importance of using methods such as mind maps in support of human cognition, it seems pertinent to its use in industry sectors whose cognitive demand requires. Given these assumptions, this study aimed to apply the method of Mind Maps in Productive Maintenance sector of a Brazilian paper. The Productive Maintenance sector in the Paper Industry has an important contribution to operational performance. With practical Predictive Maintenance, Preventive Maintenance and Corrective Maintenance, the industry advocates to make the machines to produce paper is not to stop producing when they are programmed to do so. Among the practices cited, the Preventive Maintenance is one that leads to pre-determined intervals in order to reduce the possibility of placing the equipment in a condition below the required level of acceptance. Therefore, this article aims to propose using the tool "mental maps" in order to collaborate in planning and implementation of preventive maintenance activities in the sector of mechanical maintenance of a pulp and paper industry in southern Brazil. The study investigated the maintenance sector through its employees, who went through training about the tool and then use it and ergonomists company.

  11. STRATEGIES FOR INDUSTRY INTERNATIONALIZATION BRAZILIAN PULP AND PAPER THE PERSPECTIVE OF ECLECTIC PARADIGM: A CASE STUDY OF PULP AND PAPER COMPANY SUZANO

    Directory of Open Access Journals (Sweden)

    Mayra Batista Bitencourt Fagundes

    2012-12-01

    Full Text Available This article aims to analyze the process of internationalization of the Brazilian pulp and paper. This analysis has an economic bias, basing on the model of internationalization of Eclectic Paradigm of Dunning (1980 in order to identify the internationalization strategies, as well as the key drivers that have enabled reach new markets. We adopted a qualitative methodology, developed through a case study in the company Suzano, a Brazilian company, a global leader in the pulp and paper industry, with a strong presence in the international market. The data were obtained from literature searches, statistics, press releases and official documents of the company. For the treatment of these was used to pattern matching techniques, which enabled contrast them with the theory selected. The results revealed that Suzano differentiated adopted guidelines for the marketing of paper and pulp. The paper is intended primarily for the domestic market, whereas most of the pulp produced is intended to international trade. The company went international for having, according to the Eclectic Paradigm, the advantages of ownership and internalization over their competitors. The strategies used consists in finding markets (market seeking, search efficiency (efficiency seeking and search for strategic assets (strategic asset seeking. We conclude that the theory is Eclectic Paradigm in an appropriate tool for analyzing the internationalization process of the pulp and paper industries.

  12. Implications of Habitat Loss on Seed Predation and Early Recruitment of a Keystone Palm in Anthropogenic Landscapes in the Brazilian Atlantic Rainforest

    Science.gov (United States)

    Soares, Leiza Aparecida S. S.; Faria, Deborah; Vélez-Garcia, Felipe; Vieira, Emerson M.; Talora, Daniela C.; Cazetta, Eliana

    2015-01-01

    Habitat loss is the main driver of the loss of global biodiversity. Knowledge on this subject, however, is highly concentrated on species richness and composition patterns, with little discussion on the consequences of habitat loss for ecological interactions. Therefore, a systemic approach is necessary to maximize the success of conservation efforts by providing more realistic information about the effects of anthropogenic disturbances on natural environmental processes. We investigated the implications of habitat loss for the early recruitment of Euterpe edulis Martius, a keystone palm in the Brazilian Atlantic Forest, in nine sampling sites located in landscapes with different percentages of forest cover (9%-83%). We conducted a paired experiment using E. Edulis seeds set up in experimental stations composed of a vertebrate exclosure versus an open treatment. We used ANCOVA models with treatments as factors to assess the influence of habitat loss on the number of germinated seeds, predation by vertebrates and invertebrates, infestation by fungi, and number of seedlings established. Habitat loss did not affect the probability of transition from a dispersed to a germinated seed. However, when seeds were protected from vertebrate removal, seedling recruitment showed a positive relationship with the amount of forest cover. Seed infestation by fungi was not significant, and seed predation was the main factor limiting seed recruitment. The loss of forest cover antagonistically affected the patterns of seed predation by vertebrates and invertebrates; predation by invertebrates was higher in less forested areas, and predation by vertebrates was higher in forested areas. When seeds were exposed to the action of all biotic mortality factors, the number of recruited seedlings was very low and unrelated to habitat loss. This result indicates that the opposite effects of seed predation by vertebrates and invertebrates mask a differential response of E. edulis recruitment to

  13. Implications of Habitat Loss on Seed Predation and Early Recruitment of a Keystone Palm in Anthropogenic Landscapes in the Brazilian Atlantic Rainforest.

    Science.gov (United States)

    Soares, Leiza Aparecida S S; Faria, Deborah; Vélez-Garcia, Felipe; Vieira, Emerson M; Talora, Daniela C; Cazetta, Eliana

    2015-01-01

    Habitat loss is the main driver of the loss of global biodiversity. Knowledge on this subject, however, is highly concentrated on species richness and composition patterns, with little discussion on the consequences of habitat loss for ecological interactions. Therefore, a systemic approach is necessary to maximize the success of conservation efforts by providing more realistic information about the effects of anthropogenic disturbances on natural environmental processes. We investigated the implications of habitat loss for the early recruitment of Euterpe edulis Martius, a keystone palm in the Brazilian Atlantic Forest, in nine sampling sites located in landscapes with different percentages of forest cover (9%-83%). We conducted a paired experiment using E. Edulis seeds set up in experimental stations composed of a vertebrate exclosure versus an open treatment. We used ANCOVA models with treatments as factors to assess the influence of habitat loss on the number of germinated seeds, predation by vertebrates and invertebrates, infestation by fungi, and number of seedlings established. Habitat loss did not affect the probability of transition from a dispersed to a germinated seed. However, when seeds were protected from vertebrate removal, seedling recruitment showed a positive relationship with the amount of forest cover. Seed infestation by fungi was not significant, and seed predation was the main factor limiting seed recruitment. The loss of forest cover antagonistically affected the patterns of seed predation by vertebrates and invertebrates; predation by invertebrates was higher in less forested areas, and predation by vertebrates was higher in forested areas. When seeds were exposed to the action of all biotic mortality factors, the number of recruited seedlings was very low and unrelated to habitat loss. This result indicates that the opposite effects of seed predation by vertebrates and invertebrates mask a differential response of E. edulis recruitment to

  14. Implications of Habitat Loss on Seed Predation and Early Recruitment of a Keystone Palm in Anthropogenic Landscapes in the Brazilian Atlantic Rainforest.

    Directory of Open Access Journals (Sweden)

    Leiza Aparecida S S Soares

    Full Text Available Habitat loss is the main driver of the loss of global biodiversity. Knowledge on this subject, however, is highly concentrated on species richness and composition patterns, with little discussion on the consequences of habitat loss for ecological interactions. Therefore, a systemic approach is necessary to maximize the success of conservation efforts by providing more realistic information about the effects of anthropogenic disturbances on natural environmental processes. We investigated the implications of habitat loss for the early recruitment of Euterpe edulis Martius, a keystone palm in the Brazilian Atlantic Forest, in nine sampling sites located in landscapes with different percentages of forest cover (9%-83%. We conducted a paired experiment using E. Edulis seeds set up in experimental stations composed of a vertebrate exclosure versus an open treatment. We used ANCOVA models with treatments as factors to assess the influence of habitat loss on the number of germinated seeds, predation by vertebrates and invertebrates, infestation by fungi, and number of seedlings established. Habitat loss did not affect the probability of transition from a dispersed to a germinated seed. However, when seeds were protected from vertebrate removal, seedling recruitment showed a positive relationship with the amount of forest cover. Seed infestation by fungi was not significant, and seed predation was the main factor limiting seed recruitment. The loss of forest cover antagonistically affected the patterns of seed predation by vertebrates and invertebrates; predation by invertebrates was higher in less forested areas, and predation by vertebrates was higher in forested areas. When seeds were exposed to the action of all biotic mortality factors, the number of recruited seedlings was very low and unrelated to habitat loss. This result indicates that the opposite effects of seed predation by vertebrates and invertebrates mask a differential response of E

  15. Water extracts of Brazilian leguminous seeds as rich sources of larvicidal compounds against Aedes aegypti L.

    Directory of Open Access Journals (Sweden)

    Davi F. Farias

    2010-09-01

    Full Text Available This study assessed the toxicity of seed water extracts of 15 leguminous species upon Aedes aegypti larvae. A partial chemical and biochemical characterization of water extracts, as well as the assessment of their acute toxicity in mice, were performed. The extracts of Amburana cearensis, Anadenanthera macrocarpa, Dioclea megacarpa, Enterolobium contortisiliquum and Piptadenia moniliformis caused 100% of mortalit y after 1 to 3 h of exposure. They showed LC50 and LC90 values ranging from 0.43 ± 0.01 to 9.06 ± 0.12 mg/mL and from 0.71 ± 0.02 to 13.03 ± 0.15 mg/mL, respectively. Among the secondary metabolite constituents, the seed water extracts showed tannins, phenols, flavones, favonols, xanthones, saponins and alkaloids. The extracts also showed high soluble proteins content (0.98 to 7.71 mg/mL, lectin (32 to 256 HU/mL and trypsin inhibitory activity (3.64 = 0.43 to 26.19 = 0.05 gIT/kg of flour The electrophoretic profiles showed a great diversity of protein bands, many of which already described as insecticide proteins. The extracts showed low toxicity to mice (LD50 > 0.15 = 0.01 g/kg body weight, but despite these promising results, further studies are necessary to understand the toxicity of these extracts and their constituentsfrom primary and secondary metabolism upon Ae. aegypti.Este trabalho objetivou avaliar a toxicidade dos extratos aquosos de sementes de 15 espécies de leguminosas contra larvas de Aedes aegypti. Foi realizada uma caracterização química e bioquímica parcial dos extratos aquosos e a avaliação da toxicidade aguda em camundongos. Os extratos de Amburana cearensis, Anadenanthera macrocarpa, Dioclea megacarpa, Enterolobium contortisiliquum e Piptadenia moniliformis causaram 100% de mortalidade depois de 1 a 3 h de exposição e mostraram valores de CL50 e CL90 entre 0,43 = 0,01 e 9,06 ± 0,12 e entre 0,71 = 0,02 e 13,03 = 0,15 mg/mL, respectivamente. Dentre os constituintes do metabolismo secundário, os extratos

  16. THE MODEL AND PERFORMANCE OF PARTNERSHIP BETWEEN SEED COMPANY AND FARMERS

    Directory of Open Access Journals (Sweden)

    Dian Widi Prasetyo

    2015-01-01

    Full Text Available The partnership concept is expected to be one of the ways to improve agricultural sector in Indonesia, so that it will become a mutually beneficial partnership. One of the business entities in seed and supplier for horticultural crops is CV Rahmat Tani. However, the research has found some problems in the partnership system between CV Rahmat Tani and its farmers. Some of them are the products’ qualities which have no standard and the low price.  The aims of this study were 1 to describe and evaluate the partnership that has been used by CV Rahmat Tani and partner farmers, 2 to analyze the farmers’ perception on the partnership’s implementation partnership, 3 to analyze CV Rahmat Tani’s perception on the partnership’s implementation and 4 to formulate strategies to improve the partnership’s performance. The tools of analysis used were gap analysis, EPA, and Mann Whitney Test. The result of the study showed that the pattern that tied the CV and its farmers was informal model. According to partner farmers’ perception, the priorities were 1 the delivery of seeds, pesticides, and fertilizers, 2 seeds selling price 3 cultivation and seeds management training and 4 post–harvest payment. The main priority that would be improved based on the owner’s opinion was the field supervisors’ inputs and recommendation. The recommendation strategies to improve the partnership are: 1 CV Rahmat Tani and its farmers together need to optimize planning; 2 the CV needs to provide trainings about cultivation and postharvest, and to oversee the quality of seed; 3 the CV needs to socialize the postharvest payment deadline; and 4 both parties should synchronize their perception and set some rules.Keywords: EPA, gap analysis, partnerships, seedABSTRAKKonsep kemitraan diharapkan menjadi salah satu cara untuk meningkatkan sektor pertanian di Indonesia sehingga ini akan menjadi sebuah hubungan yang menguntungkan. Salah satu badan usaha yang bergerak

  17. Demand Forecast at the Foodstuff Retail Segment: a Strategic Sustainability Tool at a Small-Sized Brazilian Company

    Directory of Open Access Journals (Sweden)

    Claudimar Pereira Da Veiga

    2013-12-01

    Full Text Available Demand forecasting plays an increasingly relevant role within competitive and globalized marketplaces, in as much as operations planning and subsequent transition into a sustainable chain of supplies, is concerned. To this effect, the purpose of this study is to present the application of demand forecasting as a strategic sustainability tool at a Brazilian SME. Therefore, this is a descriptive, ex-post facto and cross-cut, sectional time case study, which employs qualitative and historical quantitative and direct observational data and that utilizes, as both indicators of the level of service offered to consumers and of opportunity costs the artificial neural networks model and fill-rates, for demand forecasting and response purposes. The study further established cause-effect relationships between prediction accuracy, demand responsiveness and process-resulting economic, environmental and social performances. Findings additionally concurred with both widely acknowledged sustainability concepts - NRBV (Natural-Resource-Based View and 3BL (Triple Bottom Line - by demonstrating that demand forecasts ensure the efficient use of resources, improvements in customer responsiveness and also mitigate supply chain stock out and overstock losses. Further to the mentioned economic benefit, demand forecasting additionally reduced the amount of waste that arises from retail product shelf-life expiration, improving the addressing of demand itself and of customer satisfaction, thus driving consequent environmental and social gains.

  18. The new tariff model based on marginal costs developing concept for Brazilian electric sector. A case study for Power and Light Company of Sao Paulo State (Brazil); O novo modelo tarifario baseado no conceito de custos marginais em desenvolvimento para o setor eletrico brasileiro. Um estudo de caso para a Companhia Paulista de Forca e Luz

    Energy Technology Data Exchange (ETDEWEB)

    Correia, S.P.S.

    1991-12-31

    A new methodology for power generation cost accounts in Brazilian electric sector is described, with the application of marginal costs theory and its deviation in developing economies. A case report from a Brazilian Power and Light Company is studied, focalizing the seasoning, the planning, the tariff model and the power generation, transmission and distribution. (M.V.M.). 19 refs, 28 figs, 1 tab.

  19. Partitioning of seed dispersal services between birds and bats in a fragment of the Brazilian Atlantic Forest

    Directory of Open Access Journals (Sweden)

    Raissa Sarmento

    2014-06-01

    Full Text Available Community-level network studies suggest that seed dispersal networks may share some universal properties with other complex systems. However, most of the datasets used so far in those studies have been strongly biased towards temperate birds, including not only dispersers, but also seed predators. Recent evidence from multi-taxon networks suggests that seed dispersal networks are not all alike and may be more complex than previously thought. Here, we used network theory to evaluate seed dispersal in a strongly impacted Atlantic Forest fragment in northeastern Brazil, where bats and birds are the only extant dispersers. We hypothesized that the seed dispersal network should be more modular then nested, and that the dispersers should segregate their services according to dispersal syndromes. Furthermore, we predicted that bat and bird species that are more specialized in frugivory would be more important for maintaining the network structure. The mixed network contained 56 plant species, 12 bat species, and eight bird species, and its structure was more modular (M = 0.58 then nested (NODF = 0.21 compared with another multi-taxon network and 21 single-taxon networks (with either bats or birds. All dispersed fruits had seeds smaller than 9 mm. Bats dispersed mainly green fruits, whereas birds dispersed fruits of various colors. The network contained eight modules: five with birds only, two with bats only, and one mixed. Most dispersers were peripheral, and only specialized frugivores acted as hubs or connectors. Our results strongly support recent studies, suggesting that seed dispersal networks are complex mosaics, where different taxa form separate modules with different properties, which in turn play complementary roles in the maintenance of the associated ecosystem functions and services.

  20. The new research centre of the Brazilian Petroleum Company in Rio de Janeiro, Brazil: The achievements in the thermal performance of air-conditioned buildings in the tropics

    Energy Technology Data Exchange (ETDEWEB)

    Brandao, Rafael; Marcondes, Monica Pereira; De Benedetto, Gisele S.; Goncalves, Joana Carla Soares; Duarte, Denise Helena Silva; Ramos, Jose Ovidio [Laboratorio de Conforto Ambiental e Eficiencia Energetica (LABAUT), Departamento de Tecnologia da Arquitetura (AUT), Faculdade de Arquitetura e Urbanismo, Universidade de Sao Paulo (FAUUSP), Sao Paulo, Brasil, Rua do Lago, 876, Cidade Universitaria, 05508-900 Sao Paulo, SP (Brazil)

    2008-07-01

    The study on the thermal performance of the air-conditioned buildings of the new research centre of the Brazilian Petroleum Company, in the tropical climate of Rio de Janeiro, was part of a bigger research and consultancy project involving environmental issues. The architectural design was the subject of a national competition in 2004, encompassing over 100,000 m{sup 2}. According to the design brief, out of the 10 buildings of the new research centre, 7 have to be either completely or partially air-conditioned, due to specific occupation requirements. The challenge for better thermal performance was related to systems' energy efficiency, to the introduction of natural ventilation and to the notion of adaptive comfort, which were verified with the support of thermal dynamic simulations. At the early stages of the assessments, the potential for natural ventilation in the working spaces considering the mixed-mode strategy achieved 30% of occupation hours. However, the development of the design project led to fully air-conditioned working spaces, due to users' references regarding the conventional culture of the office environment. Nevertheless, the overall architectural approach in accordance to the climatic conditions still showed a contribution to the buildings' energy efficiency. (author)

  1. Germinação de sementes de três espécies arbóreas brasileiras. Seeds germination of three arboreal Brazilian species.

    Directory of Open Access Journals (Sweden)

    Márcia Balistiero FIGLIOLIA

    2009-06-01

    ; (b com 90 mL de água,na ausência de luz ou sob luz branca, para D. mollis;(c a 20ºC, 25ºC ou 20-30ºC, sob luz branca,para A. colubrina var. colubrina.In order to complement the informationabout seed germination available in literature andto contribute for the establishment of protocol ofanalysis for three Brazilian arboreal species, in thiswork the effects of different conditions oftemperature and substrate moisture content forGuazuma ulmifolia, substrate moisture content andlight for Dimorphandra mollis, and temperatureand light for Anadenanthera colubrina var.colubrina, were evaluated. Seeds of G. ulmifoliawere scarified with concentrated sulfuric acid for45 minutes and released to germinate in substratemoistened with 30 and 60 mL of distilled water,at constant (30ºC and alternating (20-30ºCtemperatures, under white light. Seeds of D. molliswere scarified with concentrated sulfuric acid for60 minutes and placed to germinate at 30ºC insubstrate moistened with 30, 60 and 90 mL ofdistilled water. Seeds of A. colubrina var. colubrinawere placed to germinate without pretreatment insubstrate moistened with 60 mL of distilled waterat constant (15ºC, 20ºC, 25ºC e 30ºC and alternating(20-30ºC temperatures. Seeds of the two lastspecies were also submitted to darkness and to8 hours photoperiod under white, red and far-redlight. For all the studied species vermiculite wasused as substrate and both final percentage andspeed of germination index of seeds wereevaluated. Significant effect of the tested factorswas found for the three species and the obtainedresults suggest that under natural conditions, seedsof G. ulmifolia are able to germinate better in lightgap, seeds of D. mollis under canopy, and seeds ofA. colubrina var. colubrina either in light gap orunder canopy. The germination test, using vermiculiteas substrate, can be performed at the followingconditions: 30 mL of water at 30ºC for G. ulmifolia,90 mL of water in darkness or under white light forD. mollis

  2. Psychotria hoffmansegiana (Willd ex Roem. & Schult. Mull. Arg. and Palicourea marcagravii st. Hil. (Rubiaceae: potential for forming soil seed banks in a brazilian Cerrado

    Directory of Open Access Journals (Sweden)

    CG. Araújo

    Full Text Available The germinability of artificially buried Psychotria hoffmansegiana and Palicourea marcagravii seeds in Cerrado soil was tested, with the aim of evaluating whether dispersed seeds may be able to form a soil seed bank. The assays were carried out at a Cerrado Reserve in São Paulo State, Brazil. Seed samples were placed in nylon bags and buried at two different depths and in two different sites. Samples were periodically exhumed and germination tests were performed with both exhumed and dry stored seeds. In general, soil storage favoured seed survival and germination when compared to dry stored seeds. The seed germination was little affected by soil depth and by burial environment. Seeds of both species remained viable for at least 13 months, considering the time lapse between the collection and the end of the germination tests. It was suggested that both species can potentially form a persistent soil seed bank in Cerrado.

  3. The logistics management in the sizing of the fleet of containers per ships in dedicated route - The use of computer simulation: A Brazilian shipping company case

    Directory of Open Access Journals (Sweden)

    Delmo Alves de Moura

    2015-09-01

    Full Text Available The aim of this paper is provide the use of the simulation in the discrete event to manage one important point in the logistics systems to shipping companies that is the imbalance of containers, movement of empty containers from surplus ports to deficit ports. From a survey of data from a shipping company operating in Brazil, at various ports, it was possible to model and simulate the needs in six major domestic ports of empty and full containers and seek to meet demand in the shipping market, reducing storage of containers and maintaining the level of excellence in service. Based on the discrete event simulation it was possible to analyze the problem of empty and full containers at the ports in the maritime transportation system. It was possible study the imbalance situation in the ports e provide one tool the companies to manage yours service. The data are confined to one company located in São Paulo and operating in Brazil at maritime transportation. The research shows that the imbalance problem between full and empty containers is a real case to all companies in the maritime transportation and can have effective solutions using discrete event simulation. To have excellent supply chain management it is important to have also one effective transportation system. This paper contributes to research in the inbound and outbound part of the supply chain management.

  4. Estrutura de propriedade e de controle das empresas de capital aberto no Brasil Ownership and control in brazilian limited liability companies

    Directory of Open Access Journals (Sweden)

    Dante Mendes Aldrighi

    2005-04-01

    Full Text Available This paper has as its main objective to measure the magnitude of deviations between control rights and cash-flow rights for the ultimate shareholder with the largest voting rights of limited liability companies in Brazil. Furthermore, it pinpoints how these discrepancies are generated, evaluating the relative importance of the issuance of preferred stocks with no voting rights, pyramidal arrangements of ownership, and cross-shareholdings. The data set embraces 602 companies that in 2001 complied with the mandatory requirement of filing to the CVM.

  5. The processes of organizational learning and innovation: a longitudinal case study (1986-1995 in a company of brazilian oil sector

    Directory of Open Access Journals (Sweden)

    José Antônio Valle Antunes Júnior

    2011-05-01

    Full Text Available Innovation is one important factor for companies. This study presents a longitudinal case study focusing on the learning processes associated to innovation on an oil industry company. To conduct the study, which was of exploratory nature, interviews were conducted with professionals connected to the history of the company. Reports about the processes of innovation were described by content analysis and related to: the types of innovation proposed by Schumpeter (1942; the types of learning proposed by Malerba (1992; the modes of learning single loop and double loop of Argyris and Schön (1978; the ways of knowledge conversion of Nonaka and Takeuchi (1997; and the creation of spaces of knowledge of Nonaka et. al (1998, 2000. The research results indicate that radical innovation tends to require a wider range of learning styles, if compared to incremental innovations. Still, the internalization and socialization seems to prevail in contexts of radical innovation, while externalization and combination are more frequent in incremental innovation contexts. Finally, the results point to the fact that the single loop learning is more directly related to incremental innovations, while the double loop learning is more present in radical innovation contexts.

  6. Investigação sobre a existência de inovações disruptivas das grandes empresas multinacionais para o mercado brasileiro de baixa renda Large multinational companies innovations to the low-income Brazilian market

    Directory of Open Access Journals (Sweden)

    Silvia Novaes Zilber

    2012-01-01

    Full Text Available O objetivo deste estudo foi identificar se grandes empresas multinacionais no mercado brasileiro, antes focadas prioritariamente nas classes de maior poder aquisitivo, promoveram algum tipo de inovação, particularmente inovações disruptivas, a fim de atender ao emergente mercado de baixa renda, impactando a gestão da produção e/ou cadeia de suprimentos dessas multinacionais. Para isso foi utilizado o método de estudo de casos múltiplos, estudando-se as empresas Nestlé, Unilever e Johnson & Johnson. Os resultados mostraram que as multinacionais que atuam no mercado brasileiro estudadas não promoveram inovações disruptivas para atuar na base da pirâmide, pois consideraram que a faixa de classes D e E não é atrativa o suficiente para investirem no desenvolvimento de produtos para essa faixa, atendendo preferencialmente a classe C através de pequenas modificações em produtos e distribuição. Dessa forma, não foram encontradas evidências de inovações disruptivas, mas inovações sustentadoras e incrementais ligadas à adequação de produtos existentes.The objective of this study was to identify whether major multinational companies in the Brazilian market, focused primarily on higher income classes, have promoted some kind of innovation, particularly disruptive innovations, to meet the emerging low-income market, impacting the operation management and/or supply chain of these multinationals. To this end, a multiple case study method was used at Nestlé, Unilever and Johnson & Johnson. Results showed that multinational companies operating in the Brazilian market have not promoted disruptive innovations directed to the base of the pyramid, once they felt that the "D" and "E" classes are not attractive enough to justify investments in product development, directing investments preferentially to the "C" class through small changes in products and distribution. This way, no evidence of disruptive innovations was found; only

  7. Investigação sobre a existência de inovações disruptivas das grandes empresas multinacionais para o mercado brasileiro de baixa renda Large multinational companies innovations to the low-income Brazilian market

    Directory of Open Access Journals (Sweden)

    Silvia Novaes Zilber

    2013-06-01

    Full Text Available O objetivo deste estudo foi identificar se grandes empresas multinacionais no mercado brasileiro, antes focadas prioritariamente nas classes de maior poder aquisitivo, promoveram algum tipo de inovação, particularmente inovações disruptivas, a fim de atender ao emergente mercado de baixa renda, impactando a gestão da produção e/ou cadeia de suprimentos dessas multinacionais. Para isso foi utilizado o método de estudo de casos múltiplos, estudando-se as empresas Nestlé, Unilever e Johnson & Johnson. Os resultados mostraram que as multinacionais que atuam no mercado brasileiro estudadas não promoveram inovações disruptivas para atuar na base da pirâmide, pois consideraram que a faixa de classes D e E não é atrativa o suficiente para investirem no desenvolvimento de produtos para essa faixa, atendendo preferencialmente a classe C através de pequenas modificações em produtos e distribuição. Dessa forma, não foram encontradas evidências de inovações disruptivas, mas inovações sustentadoras e incrementais ligadas à adequação de produtos existentes.The objective of this study was to identify whether major multinational companies in the Brazilian market, focused primarily on higher income classes, have promoted some kind of innovation, particularly disruptive innovations, to meet the emerging low-income market, impacting the operation management and/or supply chain of these multinationals. To this end, a multiple case study method was used at Nestlé, Unilever and Johnson & Johnson. Results showed that multinational companies operating in the Brazilian market have not promoted disruptive innovations directed to the base of the pyramid, once they felt that the "D" and "E" classes are not attractive enough to justify investments in product development, directing investments preferentially to the "C" class through small changes in products and distribution. This way, no evidence of disruptive innovations was found; only

  8. Implementação de programas de qualidade: um survey em empresas de grande porte no Brasil Implementation of quality programs: a survey in large size Brazilian companies

    Directory of Open Access Journals (Sweden)

    Silvia Helena Boarin Pinto

    2006-05-01

    Full Text Available O objetivo deste trabalho é identificar os principais aspectos da implementação dos programas de qualidade em empresas brasileiras, a partir dos modelos mais difundidos e implementados como a certificação de sistemas de qualidade nas normas ISO 9000, o Seis Sigma e o Total Quality Management (TQM, fazendo uma análise comparativa e crítica de sua adoção pelas organizações e estudando as relações existentes entre eles, a complementaridade e as redundâncias. O tema é extremamente relevante no cenário atual, em que as companhias investem quantias significativas em diversos programas de melhoria da qualidade e possuem enormes dificuldades para avaliar o impacto estratégico, bem como o respectivo valor agregado. A metodologia adotou elementos da análise quantitativa, isto é, uma pesquisa do tipo survey. O universo para a coleta de dados foi extraído da relação "Ranking Valor 1.000", que contém as 1.000 maiores empresas brasileiras, publicadas no anuário do jornal "Valor Econômico", ano-base de 2004, partindo-se do pressuposto de que, nestas empresas, estarão os embriões dos modelos emergentes de gestão da qualidade. Posteriormente, as respostas obtidas por meio de questionários foram analisadas com o auxílio de um programa estatístico. A análise concluiu que as empresas que implantaram o programa Seis Sigma são as de maior tradição em qualidade, ou seja, adotaram outros programas anteriormente; as organizações que mais investiram em qualidade, pela adoção de programas, obtiveram sucesso nos indicadores de desempenho; e as principais causas do insucesso dos programas de qualidade ISO 9000, Seis Sigma e TQM nas organizações analisadas foram a escassez de recursos financeiros para a correta implantação e o frágil apoio da direção da empresa.This research aims to identify the main trends in the implementation of Quality Programs in Brazilian companies and is based on the most widely known and implemented

  9. Custos dos Serviços de Não-auditoria (SNA das Maiores Empresas Brasileiras = Non-audit service (SNA fees in the biggest brazilian companies

    Directory of Open Access Journals (Sweden)

    Carolina Aguiar da Rosa

    2014-04-01

    Full Text Available O objetivo deste artigo é caracterizar os custos dos Serviços de Não-Auditoria – SNA das maiores empresas listadas na Bolsa de Valores de São Paulo – BM&FBOVESPA. Para a consecução deste trabalho foram utilizadas as informações divulgadas no Formulário de Referência – FR e no Relatório de Administração – RA, relativas ao ano de 2010, das 100 maiores empresas classificadas por valor de mercado, apresentadas na Revista Exame. Para identificar os elementos que caracterizam os grupos de empresas com diferentes custos de SNA evidenciados utilizou-se a análise de variância, avaliando-se a partir das variáveis ativo total, patrimônio líquido, resultado líquido e custos dos serviços de auditoria externa - SAE. Os resultados encontrados demonstram que os SNA mais utilizados pelas empresas são os de auditoria de impostos (31%. Por outro lado, os serviços de auditoria SOX detêm um custo expressivo, representando 16% do total de SNA, mas possuem uma baixa incidência, que pode ser justificada por uma preocupação recente com a governança corporativa. Uma preocupação com a evidenciação dos SNA pode surgir, pois 50% dos custos evidenciados pelas empresas compõem o grupo “outros serviços” e não são explicitados os tipos de serviços que fazem parte desse grupo. Além disso, foram encontradas incoerências de informações evidenciadas no FR e RA em 35% das empresas. Quanto às relações da variabilidade dos custos dos SNA, este estudo traz evidências de que os maiores custos dos SNA evidenciados pelas empresas da amostra estão naquelas em que os custos de SAE são maiores. The aim of this paper is to characterize the costs of Non-Audit Services - SNA of the largest companies listed at BM&FBOVESPA. To achieve this study, the Reference Form - FR and Management Report - RA were used to find information about SNAdisclosed in 2010 by the top 100 companies ranked by market value, which were listed at Exame magazine. To

  10. Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a perspectiva da resources-based view Management control system use and performance: a study in brazilian companies using resources-based view

    Directory of Open Access Journals (Sweden)

    José Carlos Tiomatsu Oyadomari

    2011-08-01

    of the international research that has shown some contradictory results. The research was carried out in 2008, by a survey in a sample of 104 companies from Exame Magazine 1000 Biggest Brazilian Companies. Using the Structural Equation Model, the main results indicate no evidence of negative relationships between the diagnostic use and the organizational competences development, what contradicts Henri's results (2006. It was also identified that the interactive use has positive influences in the competences of Organizational Learning and Market Orientation, and these have positive influences in Performance (measured by self-evaluation. This study contributes to Brazilian research as its subject integrates Management Accounting and Strategy and also for measurement the construct Dynamic Tensions. For the practice, the result is important as it shows that companies should continue to use Management Control for diagnostic, as it helps the organization to correct errors, simultaneously recommending the use of interactive way to activate organizational ompetences.

  11. Nível de evidenciação × custo da dívida das empresas brasileiras Disclosure level × cost of debt of Brazilian companies

    Directory of Open Access Journals (Sweden)

    Gerlando Augusto Sampaio Franco de Lima

    2009-04-01

    Full Text Available Este trabalho tem como objetivo investigar a relação entre o nível de disclosure voluntário e o custo de capital de terceiros. Espera-se que o aumento do disclosure pelas empresas resulte na diminuição da assimetria de informação, diminuindo o risco oferecido aos financiadores da empresa, resulte, também, no aumento da visibilidade e negociabilidade de seus papéis, bem como na quantidade de informação divulgada aos seus stakeholders de uma forma geral. Antes de analisar a regressão com dados em painel, foi utilizada a técnica multivariada de Análise de Correspondência (ANACOR para se fazer uma análise exploratória das variáveis estudadas. Foram pesquisadas 23 companhias abertas no decorrer de 2000 a 2004, para o nível de disclosure (ND, e de 2001 a 2005, para o custo de capital de terceiros (Kd e as variáveis de controle, obedecendo à seguinte equação: (Kd t = ƒ(NDt-1, variáveis de controle t-1. Os resultados empíricos demonstraram que, a partir da utilização do efeito pooling, pelo método dos mínimos quadrados generalizados, cujo R² foi de aproximadamente 28,49%, o nível de disclosure voluntário possui relação inversa com o custo de capital de terceiros, ou seja, quanto maior o nível de diclosure, menor o custo de capital de terceiros, dessa forma, não se rejeitou a hipótese estudada.This study aims to investigate the relation between the voluntary disclosure level and the cost of capital of third parties. Increased disclosure by companies is expected to result in decreased information asymmetry, reducing the risk offered to the company's financial backers, as well as a rise in visibility and liquidity of its bonds and in the information quantity disseminated to its stakeholders in general. Before analyzing the regression with panel data, the multivariate Correspondence Analysis (ANACOR technique was used for an exploratory analysis of the study variables. We examined 23 publicly-traded companies between

  12. Disclosure of social information by Brazilian companies according to United Nations indicators of corporate social responsibility Divulgação de informações sociais por empresas brasileiras segundo os indicadores de responsabilidade social corporativa da ONU

    Directory of Open Access Journals (Sweden)

    Marcelle Colares Oliveira

    2009-12-01

    Full Text Available Several frameworks of social information disclosure have been proposed worldwide to satisfy stakeholders' information needs. In 2008, the United Nations launched a guide with recommendations for corporate responsibility indicators in annual reports based on the Global Reporting Initiative framework and standards of the International Labour Organization, Organization for Economic Co-operation and Development and International Accounting Standards Board. The objective of the present study was to analyze the disclosure of social information by Brazilian companies of the New Market listing segment traded on the São Paulo Stock Exchange (BOVESPA in accordance with UN indicators of corporate social responsibility. This was an exploratory and qualitative study based on a review of documents and the literature. The findings were interpreted by way of content analysis to determine the predominance of UN indicators disclosed by Brazilian enterprises. The results were compared to those of a 2008 UN study on social information disclosure by 100 large enterprises in the top ten emerging economies in the world. The companies in our study were found to disclose most of the indicators recommended by the UN in harmony with internationally accepted standards. However, more recently introduced non-financial indicators were less frequently reported.Diversas são as iniciativas de instituições nacionais e internacionais no sentido de se chegar a um conteúdo de informações sociais que seja evidenciado pelas empresas e atenda às necessidades dos stakeholders. Em 2008, foi lançado o Guia de Indicadores de Responsabilidade Corporativa em Relatórios Anuais, da Organização das Nações Unidas (ONU, elaborado com base no GRI, nas normas da OIT e da OCDE e alinhado às definições adotadas nas normas do IASB. O presente estudo tem por objetivo principal analisar a divulgação de informações sociais pelas empresas brasileiras do Novo Mercado da Bovespa

  13. Competitive Intelligence: methodology applied in Brazilian companies

    OpenAIRE

    2012-01-01

    Introdução: Apresenta um panorama acerca da Inteligência Competitiva no contexto das organizações brasileiras. Objetivo: Investiga a existência de metodologias de Inteligência Competitiva aplicadas a organizações nacionais e multinacionais de diferentes segmentos de mercado. Metodologia: Revisão de literatura nacional e internacional – envolvendo o status quo da atividade de Inteligência Competitiva no mundo – e cujo conteúdo foi confrontado com os resultados obtidos em entrevistas realizadas...

  14. 7 CFR 457.112 - Hybrid sorghum seed crop insurance provisions.

    Science.gov (United States)

    2010-01-01

    ... Testing Seeds” of the Association of Official Seed Analysts. Commercial hybrid sorghum seed. The offspring... company. A business enterprise that possesses all licenses for marketing commercial hybrid sorghum...

  15. Nível de convergência dos princípios contábeis brasileiros e norte-americanos às normas do IASB: uma contribuição para a adoção das IFRS por empresas brasileiras The convergence level of the brazilian and american accounting principles with IASB standards: a contribution to brazilian companies' adoption of IFRS

    Directory of Open Access Journals (Sweden)

    Valdiney Alves Oliveira

    2011-08-01

    required the adoption of IFRS by Brazilian companies in CVM Instruction 457/07. Through a descriptive study about their goals and using the technical procedures of information retrieval and classical content analysis, we analyzed the financial statements prepared for the year 2008 in accordance with U.S. GAAP and B.R. GAAP of 20 Brazilian companies listed both on the Stock Exchange of New York (NYSE and the Bolsa de Valores de Sao Paulo (BOVESPA, and calculated the rate of disclosure proposed in the study by Lopes and Rodrigues (2007. The research pointed out that the rates of disclosure calculated for Form 20F were higher than those calculated for the Standard Financial Statements (DFP, confirming a higher degree of convergence between U.S. GAAP and IFRS and suggesting that, due to IFRS adoption, financial statements in BR GAAP tend to change substantially, increasing the level of disclosure. Furthermore, for the sample, the results confirm what was presented in the selected literature about the direct influence of market sector and firm size on information disclosure. For auditors, the fact that global audit companies known as the Big Four audited the statement did not determine the extent of disclosure.

  16. Brazilian multipurpose reactor

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2014-07-01

    The Brazilian Multipurpose Reactor (RMB) Project is an action of the Federal Government, through the Ministry of Science Technology and Innovation (MCTI) and has its execution under the responsibility of the Brazilian National Nuclear Energy Commission (CNEN). Within the CNEN, the project is coordinated by the Research and Development Directorate (DPD) and developed through research units of this board: Institute of Nuclear Energy Research (IPEN); Nuclear Engineering Institute (IEN); Centre for Development of Nuclear Technology (CDTN); Regional Center of Nuclear Sciences (CRCN-NE); and Institute of Radiation Protection and Dosimetry (IRD). The Navy Technological Center in Sao Paulo (CTMSP) and also the participation of other research centers, universities, laboratories and companies in the nuclear sector are important and strategic partnerships. The conceptual design and the safety analysis of the reactor and main facilities, related to nuclear and environmental licensing, are performed by technicians of the research units of DPD / CNEN. The basic design was contracted to engineering companies as INTERTHECNE from Brazil and INVAP from Argentine. The research units from DPD/CNEN are also responsible for the design verification on all engineering documents developed by the contracted companies. The construction and installation should be performed by specific national companies and international partnerships. The Nuclear Reactor RMB will be a open pool type reactor with maximum power of 30 MW and have the OPAL nuclear reactor of 20 MW, built in Australia and designed by INVAP, as reference. The RMB reactor core will have a 5x5 configuration, consisting of 23 elements fuels (EC) of U{sub 3}Si{sub 2} dispersion-type Al having a density of up to 3.5 gU/cm{sup 3} and enrichment of 19.75% by weight of {sup 23{sup 5}}U. Two positions will be available in the core for materials irradiation devices. The main objectives of the RMB Reactor and the other nuclear and radioactive

  17. Contradições gerenciais na disseminação da "cultura corporativa": o caso de uma estatal brasileira Management contradictions on 'corporate culture' dissemination: the case of a Brazilian state-owned company

    Directory of Open Access Journals (Sweden)

    Alfredo Rodrigues Leite-da-Silva

    2006-06-01

    Full Text Available Os que defendem as propostas da "cultura corporativa" vêem o gestor como um agente consensual, capaz de integrar os demais em uma cultura "única". Os que se opõem a essas propostas focam a alienação e a exploração organizacional, instrumentalizada pelo gestor. Neste artigo, propõe-se extrapolar essa visão do gestor como apenas um agente consensual. Para isso, buscou-se evidenciar esses limites, ao confrontar as origens e as críticas dos estudos sobre "cultura corporativa" e destacar aspectos que podem levar o gestor a disseminar a diferença e a ambigüidade. Para embasar a argumentação foi apresentado um estudo de caso em uma regional da Empresa Brasileira de Correios e Telégrafos (ECT. Os dados foram coletados por meio de documentos e entrevistas semi-estruturadas, com 26 atores em diversos níveis gerenciais. O tratamento dos dados baseou-se na análise de conteúdo, buscando-se padrões ou recorrências de palavras, frases, idéias e tópicos de interesse. Concluiu-se que o gestor não pode ser considerado apenas elemento consensual, pois ele dissemina a integração e, também, a diferenciação e a fragmentação, permeado por objetivos e questões pessoais, sociais e organizacionais, não se limitando aos interesses da empresa.The advocates of 'corporate culture' proposals see the manager as an agent of consensus, capable of integrating others in a 'single' culture. Those who oppose such proposals focus on the organizational alienation and exploitation enforced by managers. This article proposes to extrapolate this perspective of the manager simply as an agent of consensus. It points out its limitations, contrasting the origins and criticisms of 'corporate culture' studies and underlining aspects that can lead the manager to disseminate differences and ambiguity. The argument is based on a study of a regional branch of the Brazilian Postal Service (Empresa Brasileira de Correios e Telégrafos - ECT. The data was collected in

  18. Planejamento otimizado da produção e logística de empresas produtoras de sementes de milho: um estudo de caso Optimizing production and logistics planning in corn seeds companies: a case study

    Directory of Open Access Journals (Sweden)

    Rogério de Ávila Ribeiro Junqueira

    2008-08-01

    Full Text Available Em um trabalho anterior (JUNQUEIRA; MORABITO, 2006 foi apresentado um modelo de otimização linear para auxiliar nas decisões do planejamento tático da produção, estocagem e transporte de sementes de milho, de forma a minimizar custos de produção, logísticos e fiscais, e satisfazer restrições de programação da colheita, capacidade das plantas e demanda dos clientes. O modelo foi testado apenas em situações simplificadas da realidade. No presente trabalho, analisamos a aplicação deste modelo para gerar um planejamento agregado otimizado em um estudo de caso de uma safra completa de uma empresa do setor de sementes de milho. Foram gerados e avaliados diversos cenários por meio deste modelo, considerando, entre outros, os custos fiscais de ICMS e de secagem de sementes, e os resultados obtidos foram comparados com os do método de planejamento utilizado pela empresa. Estes resultados mostram que reduções de custo importantes podem ser obtidas nos planos de produção e logística, quando consideradas as premissas presentes no modelo.An earlier study (JUNQUEIRA; MORABITO, 2006 presented a linear optimization model to support tactical planning decisions in corn seed production, storage and transportation, aimed at minimizing production, logistics and tax costs and meeting restrictions in harvest scheduling, production capacities and client requirements. The model was tested only in simplified real situations. In the present study, this model was applied to generate an optimized aggregate production plan for a case study of the crop of a corn seed producer during a complete season. Using the model, several scenarios were evaluated considering, for example, different ICMS tax and seed drying costs, and the results obtained were compared with the planning method used by the company. These results indicated that costs in aggregate production and logistic plans can be reduced substantially when the model's premises are taken into

  19. Comparabilidade entre o resultado em BR GAAP e U.S. GAAP: evidências das companhias brasileiras listadas nas bolsas norte-americanas Comparability between BR GAAP and U.S. GAAP results: evidence from Brazilian companies listed on North American stock exchanges

    Directory of Open Access Journals (Sweden)

    Sirlei Lemes

    2009-08-01

    Full Text Available Esta pesquisa avalia a materialidade das diferenças de reconciliação dos lucros divulgados por empresas brasileiras. Dada a inexistência de demonstrações contábeis conforme as IFRS publicadas por empresas brasileiras, a amostra foi composta de empresas que divulgam o resultado, segundo os Br GAAP e os U.S. GAAP, nos Form 20-F arquivados na SEC. Por meio de uma pesquisa exploratória, em função dos seus objetivos, e documental, em consequência da coleta de dados, aplicou-se o Índice de Comparabilidade de Gray (GRAY, 1980 às diferenças evidenciadas por 30 companhias brasileiras nos anos de 2000 a 2005. Os resultados indicam um número representativo de empresas com resultados materialmente não comparáveis, sendo três para uma margem de materialidade de 5%, seis a 10% e, para 15%, somente 21 das 30 empresas apresentaram lucros comparáveis. Analisando as reconciliações de 10 empresas do ano de 2005, o ajuste referente à combinação de empresas foi o que afetou o maior número de empresas e quanto à reavaliação de ativos, caracteristicamente apontada como uma prática que demanda frequentes ajustes aos U.S. GAAP, não foi observada a reconciliação para a maioria das empresas. Sugerem-se estudos adicionais para identificar diferenças específicas para um maior número de empresas e anos.This research assesses the materiality of the reconciliation differences in profits reported by Brazilian companies. Given the non-existence of IFRS compatible accounting statements for Brazilian companies, the sample was composed of enterprises that publish the result according to Br GAAP and U.S. GAAP on the 20-F Form filed at the Securities and Exchange Commission (SEC. By means of an exploratory - in function of its objectives - and documentary research - due to the data collection method - Gray's Index of Comparability (Gray, 1980 was applied to the differences evidenced for 30 Brazilian companies between 2000 and 2005. The results

  20. Green Chemistry, Green Engineering and Eco-Innovation Towards a More Sustainable Petrochemical Industry: Determinants of Brazilian Petrochemical Companies´ Engagement in GCE-Based Eco-Innovation Processes

    NARCIS (Netherlands)

    P.A. Freire da Silva (Paulo)

    2014-01-01

    markdownabstract__Abstract__ It is the general wisdom, within the petrochemical industrial sector, that technological changes, for the development of cleaner products, processes and services, is a basic requirement for companies to achieve advanced states of environmental and economic sustainabilit

  1. Seed quality in informal seed systems

    NARCIS (Netherlands)

    Biemond, P.C.

    2013-01-01

    Keywords:     informal seed systems, seed recycling, seed quality, germination, seed pathology, seed health, seed-borne diseases, mycotoxigenic fungi, Fusarium verticillioides, mycotoxins, Vigna unguiculata, Zea mays, Nigeria.   Seed is a crucial input for agricultural producti

  2. Environmental management and operational performance in automotive companies in Brazil

    DEFF Research Database (Denmark)

    Jabbour, C.J.C.; De Sousa Jabbour, A.B.L.; Govindan, Kannan

    2013-01-01

    The main objective of this study is to verify the influence of Environmental Management (EM) on Operational Performance (OP) in Brazilian automotive companies, analyzing whether Lean Manufacturing (LM) and Human Resources (HR) interfere in the greening of these companies. Therefore, a conceptual...

  3. Brazilian human resources in a polarized Latin America

    Directory of Open Access Journals (Sweden)

    Elza Fátima Rosa Veloso

    2014-12-01

    Full Text Available This article provides an overview of human resource strategies employed by Brazilian companies in a polarized region of Latin America. Firstly, we highlighted the concerns of Brazilian managers in respect to the coming years, and to identify the current strategic approach of prominent companies in the Brazilian market. Secondly, we identified possible strategies for internationalization, particularly in the context of Latin America. The results of two surveys were used: one prospecting management trends by 2015 and another consisting of a sample of 541 companies that participate in a national survey in which HR managers answered a questionnaire. Among the results, it is noteworthy that the main issues of concern for Brazilian managers in the coming years. We found most the companies concerned with these challenges in the industries of information technology, iron and steel, and health services. Forty-nine of a total of 541 companies intend to internationalize, 17 of them towards Latin American. Their profile characterization allowed us to divide them into two groups: those focusing on the local needs of Latin American, and those looking to meet the expanding needs of Brazil or the country of their parent company.

  4. The Brazilian Business World: the difficult adaptation to globalization

    Directory of Open Access Journals (Sweden)

    Virgílio Caixeta Arraes

    2010-01-01

    Full Text Available The article deals with the internationalization of Brazilian businesses in the current decade. In the 1990s, Brazil embraced economic neoliberalism and promoted a huge opening up of its economy. At that time, Brazilian companies had to adapt rapidly. Twenty years later, the country has reinforced its presence in Latin America and has ensured a better position in the global markets, especially by through agricultural exports.

  5. Gestão de processos, indicadores analíticos e impactos sobre o desempenho competitivo em grandes e médias empresas brasileiras dos setores da indústria e de serviços Process management, analytical indicators, and impacts on competitive performance at large and midsized brazilian companies in the industry and services sectors

    Directory of Open Access Journals (Sweden)

    Marcelo Bronzo Ladeira

    2012-01-01

    Full Text Available Este artigo compila os principais achados de uma pesquisa cujo objetivo foi o de investigar a natureza dos relacionamentos entre os construtos de orientação para processos de negócio (business process orientation - BPO, indicadores analíticos e desempenho competitivo de uma amostra de 368 empresas brasileiras, de grande e médio portes, atuantes em diferentes setores da indústria e de operações de serviços no âmbito da economia brasileira. Por meio de um survey, a pesquisa envolveu o teste de hipóteses e uso de técnicas de estatística bivariada e multivariada. Foram realizados testes para se mensurar a consistência interna das escalas do instrumento de pesquisa, bem como para se avaliar a composição estrutural do modelo, por meio da modelagem de equações estruturais. As escalas e o modelo foram validados. Os resultados apontam a importância estratégica dos fatores de BPO e de indicadores analíticos como preditores do desempenho competitivo das empresas. Por meio da equação estrutural do modelo, esses fatores preditores foram capazes de explicar 66,3% das variações do desempenho das empresas da amostra, sendo igualmente significativos os efeitos diretos (coeficientes de caminho verificados entre os construtos da BPO, indicadores analíticos e desempenho.This article compiles the main findings of a study that aimed to investigate the nature of the relationships between business process orientation (BPO constructs, analytical indicators, and competitive performance from a sample of 368 large and midsized Brazilian companies that are present in different sectors of industry and services operations within the Brazilian economy. By means of a survey, this research involved the use of hypothesis testing and bivariate and multivariate statistical techniques. Tests were carried out to measure the internal consistency of the research tool scales as well as to assess the model structure using structural equation modeling. Both the

  6. Company analysis

    DEFF Research Database (Denmark)

    Jenster, Per V.; Hussey, David

    This volume looks at the company appraisal as a whole, examining the continuing need to appraise companies as part of the continuing strategy process. Building from a sound basis of theory, the text aims to be practical and to give guidance to senior managers and others involved in the strategy p...

  7. Gestão do desenvolvimento de produto em empresas de pequeno e médio porte do setor de máquinas e implementos agrícolas do Estado de SP Product development process management in small and medium-sized Brazilian companies in the agricultural machinery and implement industry sector

    Directory of Open Access Journals (Sweden)

    José Carlos de Toledo

    2010-01-01

    The product development process (PDP, if well-structured and managed, can become a business process that directly influences the companies' competitiveness increase. The PDP in Brazilian SMEs in the agricultural machinery and implement industry Sector (AMI is little known since most publications on product development focuses on the reality of large and multinational companies, which have a quite different structure from SMEs. The purpose of this paper is to characterize and analyze the management maturity profiles of the product development process in small and medium sized Brazilian companies in the agricultural machinery and implement industry sector located in the state of São Paulo. Therefore, the addressed actions of PDP improvements in those companies can be undertaken. A survey research was conducted in 40 companies. An in loco interview was applied to the respective individual in-charge of PDP by means of a structured questionnaire. For the data analysis, descriptive statistics and the multivariate cluster analysis techniques were used. The findings indicated that the SMEs in AMIs of the state of Sao Paulo present a heterogeneous structure with respect to PDP management. Three groups of companies were identified in the sample with different maturity PDP profiles: Group I (20% of companies in the sample, Group II (50% of the sample, and Group III (30% of the sample. Differences in the management of PDP were observed, especially among companies of Group I (smallest level of PDP maturity and Group III (highest level of PDP maturity. However, despite the differences in PDP management presented in the groups of companies, according to the literature on PDP management, all groups are in the basic (initial maturity level of PDP. The identification of the maturity level, in which these companies are, can help the determination of activities that link the internal actions to improve the PDP of these companies and the proposal of specific public policies that encourage the

  8. KEY FACTORS IN WORKING CAPITAL MANAGEMENT IN THE BRAZILIAN MARKET

    Directory of Open Access Journals (Sweden)

    Wilson Toshiro Nakamura

    2012-01-01

    Full Text Available Many studies have been conducted in corporate finance regarding long-term investment and financing decisions. However, short-term asset investments play a significant role in the balance sheet of companies. Moreover, financial managers dedicate significantamounts of time and effort to the subject of working capital management, balancing current assets and liabilities. This paper provides insights regarding the key factors of working capital management by exploring the internal variables of a number of companies. This study used data from 2,976 Brazilian public companies from 2001 to 2008, and found that debt level, size and growth rate can affect the working capital management of companies.

  9. Crop protection by seed coating.

    Science.gov (United States)

    Ehsanfar, S; Modarres-Sanavy, S A M

    2005-01-01

    Providence of sufficient and healthy food for increasing human population clears the importance of notice to increasing crop production in company with environmental loss reduction. Growth and yield of every plant with sexual reproduction, depends on germination & emergence of sown seeds. Seed is a small alive plant that its biological function is protection and nutrition of embryo. Biological, chemical and physiological characteristics of seed, affect on plant performance & its resistance to undesirable environmental conditions, and even on its total yield. So attention to seed and try to increase its performance is so important. One of the factors that cause reduction in germination percentage and seedling establishment, is seed disease. It's possible to control these diseases by treating the seed before planting it. Coating the seed with pesticides, is one of the ways to gain this goal. Seed coating is a technique in which several material as fertilizers, nutritional elements, moisture attractive or repulsive agents, plant growth regulators, rhizobium inocolum, chemical & pesticide etc, add to seed by adhesive agents and cause to increase seed performance and germination. Seed coating, leads to increase benefits in seed industry, because seeds can use all of their genetic vigor. This technique is used for seeds of many garden plants, valuable crops (such as corn, sunflower, canola, alfalfa,...) and some of the grasses. In this technique that was first used in coating cereal seeds in 1930, a thin and permeable layer of pesticide is stuck on seed surface and prevent damage of seedborn pathogens. This layer is melted or splited after absorption of moisture and suitable temperature by seed, and let the radical to exit the seed. In this approach materials are used accurately with seed, evaporation & leakage of pesticide and also adverse effects of some pesticides on seeds are diminished, and these factors cause to increase the accuracy and performance of pesticide

  10. Relationship between Seed Germination Capacity of 10 Species of Vegetables and their Emergence in the Field

    OpenAIRE

    Tomasz W. BRALEWSKI; Roman HOLUBOWICZ

    2008-01-01

    In the years 2001-2003, research was carried out to determine to what extent seed germination capacity of selected vegetable species indicates their field emergence potential. The experiment included 10 species: white head cabbage, garden carrot, red beet, onion, cucumber, tomato, radish, head lettuce, snap dwarf bean and garden pea. The seeds came from 4 commercial seed companies operating on the Polish market. The seeds of red beet and radish from different seed companies had different germ...

  11. Conservadorismo contábil e timeliness: evidências empíricas nas demonstrações contábeis de empresas Brasileiras com ADRs negociados na bolsa de Nova Iorque Accounting conservatism and timeliness: empirical evidence in financial statements of Brazilian companies with ADRs traded on the New York stock exchange

    Directory of Open Access Journals (Sweden)

    Luis Sérgio Ribeiro dos Santos

    2008-12-01

    Full Text Available Este estudo investiga o nível de utilização do conservadorismo e da oportunidade (timeliness da informação contábil nas demonstrações contábeis de empresas brasileiras com ADRs negociados na Bolsa de Nova Iorque. Essas empresas apresentam suas demonstrações contábeis tanto conforme o modelo contábil brasileiro quanto segundo o norte-americano, atendendo às exigências da Securities and Exchange Commission (SEC. Os dados foram coletados compreendendo o período de 1999 a 2004 e aplicou-se o modelo de Basu (BASU, 1997 para a avaliação da oportunidade e do conservadorismo da informação contábil. Os resultados encontrados indicam que (1 não há diferenças no nível de utilização do conservadorismo e (2 o lucro contábil segundo o modelo brasileiro seria mais oportuno do que o norte-americano. Assim, as evidências contribuem para o atual debate sobre a inserção do Brasil no atual estágio de convergência de demonstrações contábeis.This study investigates the timeliness and the degree of conservatism in fi nancial statements disclosed by Brazilian companies with ADRs traded on the New York Stock Exchange. According to the Securities and Exchange Commission (SEC, those companies must disclose accounting information according to the Brazilian Generally Accepted Accounting Principles (BR GAAP as well as the United States Generally Accepted Accounting Principles (US GAAP. The data were collected between 1999 and 2004 and the Basu Model (BASU, 1997 was applied to evaluate earnings timeliness and conservatism. The results are: (1 there is no difference in earnings conservatism and (2 earnings according to the BR GAAP are more timely than those according to the US GAAP. The evidence contributes to the current debate about the role of Brazil in the current stage of the convergence process.

  12. Ajustes aos US-GAAPS: estudo empírico sobre sua relevância para empresas brasileiras com ADRs negociados na bolsa de Nova Iorque Adjustments to US-GAAPS: empirical study on their relevance for brazilian companies with ADR traded on the New York exchange

    Directory of Open Access Journals (Sweden)

    Fábio Moraes da Costa

    2007-06-01

    Full Text Available A relevância das informações disponibilizadas ao mercado por empresas brasileiras com American Depositary Recepts (ADRs negociados na Bolsa de Nova Iorque foi avaliada neste trabalho. Essas empresas devem atender à exigência da Securities and Exchange Commission e elaborar suas demonstrações contábeis de acordo com os United States Generally Accepted Accounting Principles (US-GAAP até 30 de junho, anualmente. Diante desse fato, dois conjuntos de informações estão disponíveis, promovendo a base de dados para o estudo da relevância das variáveis lucro líquido e patrimônio líquido para o período entre 1999 e 2003. Após a utilização do modelo desenvolvido por Ohlson (1995 e de seus desdobramentos posteriores, os resultados evidenciam que (1 as informações elaboradas segundo os princípios de contabilidade geralmente aceitos no Brasil são relevantes; (2 as informações em US-GAAP disponibilizadas em junho possuem menor ou igual relevância do que as divulgadas em abril e (3 os ajustes aos US-GAAP efetuados no patrimônio líquido são relevantes para o mercado de capitais brasileiro.This study evaluated the value-relevance of the information disclosed by Brazilian companies with American Depositary Receipts traded on the New York Stock Exchange. Those companies must comply with the requirement of the Securities and Exchange Commission and elaborate their financial statements according to the United States Generally Accepted Accounting Principles (US-GAAP until 30th of June, annually. Thus, two sets of information are available, providing data to evaluate the value-relevance of the variables net income and stockholders’ equity, from 1999 to 2003. After applying the model Ohlson developed in 1995 and its further developments, results indicate that (1 the information elaborated according to the generally accepted accounting principles in Brazil are value-relevant; (2 the relevance of the information in US-GAAP made available

  13. Seed technology training in the year 2000

    Directory of Open Access Journals (Sweden)

    McDonald M.B.

    1998-01-01

    Full Text Available Seed quality will remain the centerpiece of successful agricultural programs in the year 2000. As new changes occur in agriculture driven by advancements in biotechnology, seed enhancement technologies, a more diverse seed user clientele, and communication technologies, successful seed companies will require a knowledgeable and informed workforce to assure high seed quality. A new approach to seed technology training is professed that relies on the establishment of a three-institution consortium to achieve this objective. Advantages of the consortium are identified that emphasize the unique strengths of each institution, their geographic advantages representing major climactic/agricultural zones in the world, and differing approaches to seed technology training that are facilitated by increasing ease of global communication. This may be a better way to conduct seed technology training in the year 2000.

  14. The Corporate Governance of Privately Controlled Brazilian Firms

    Directory of Open Access Journals (Sweden)

    Érica C. R. Gorga

    2009-09-01

    Full Text Available We provide an overview of the corporate governance practices of Brazilian public companies, based primarily on an extensive 2005 survey of 116 companies. We focus on the 88 responding Brazilian private firms which are not majority owned by the state or a foreign company. We identify areas where Brazilian corporate governance is relatively strong and weak. Board independence is an area of weakness: The boards of most Brazilian private firms are comprised entirely or almost entirely of insiders or representatives of the controlling family or group. Many firms have zero independent directors. At the same time, minority shareholders have legal rights to representation on the boards of many firms, and this representation is reasonably common. Financial disclosure lags behind world standards. Only a minority of firms provide a statement of cash flows or consolidated financial statements. However, many provide English language financial statements, and an English language version of their website. Audit committees are uncommon, but many Brazilian firms use an alternate approach to ensuring financial statement accuracy – establishing a fiscal board. A minority of firms provide takeout rights to minority shareholders on a sale of control. Controlling shareholders often use shareholders agreements to ensure control.

  15. How biotechnology is changing the structure of the seed industry

    NARCIS (Netherlands)

    Bijman, W.J.J.

    2001-01-01

    The seed industry has been in a state of restructuring for many years now. New firms have entered the industry and old players have merged. Firms from various backgrounds now compete in supplying seed to agriculture and horticulture: Traditional seed companies, new biotechnology firms, agrochemical

  16. The effectiveness of the Brazilian customs activity as a conditioning of the partnership and business results among oil and gas companies; A efetividade da atividade aduaneira brasileira como condicionante dos resultados das aliancas e negocios entre empresas de petroleo e gas

    Energy Technology Data Exchange (ETDEWEB)

    Silva, Helio Fernando R. [Ministerio da Fazenda, Rio de Janeiro, RJ (Brazil). Terceiro Conselho de Contribuintes; Pires, Adilson Rodrigues [Contex - Consultoria em Administracao e Comercio Exterior, Rio de Janeiro, RJ (Brazil); Alves, Ronaldo J. [Ronaldo Alves e Associados, Consultores em Exploracao e Producao, RJ (Brazil)

    2000-07-01

    The thriving of the national oil and gas production depends in major part on the effectiveness of the import operations at non-definitive title made under the customs special regime named Special Customs Regime for Export and Import of Goods for Oil and Natural Gas Exploration and Production Activities - REPETRO. This regime has not totally complied with the targets it has been conceived for, that is, to enable the development of the oil and gas industry at the least import costs in a legal stable environment. This regime is a precarious norm, conceived in a hurry, aiming solely at not unveiling the big threat to the forming of partnerships among companies acting in the commerce of import and/or export of equipment for the exploration and production in the Brazilian territory, that is, the intent of the Federal Fiscal Administration to using the import tax, an extra-fiscal tax by its nature, as a mere collecting instrument. This fact becomes evident from a more detailed analysis of certain aspects of the REPETRO normative structure. (author)

  17. Formulation of a projection model of electric power demand applied to isolated systems in natural development: the case of the brazilian electric company of Rondonia territory; Formulacao de um modelo de projecao de demanda de energia eletrica aplicado a sistemas isolados em desenvolvimento natural: o caso da CERON - Centrais Eletricas de Rondonia

    Energy Technology Data Exchange (ETDEWEB)

    Dourado, Rosana Aparecida

    2004-07-01

    The Electricity inserts it self more than other services in the economy and in the Brasilian society resulting an increase of market of electrical energy more than that of economy e consequently in the national energy bases. Given the importance of the definition of the demand of electrical energy inside the development process of a region, the objective of this dissertation is to propose a model of forecasting energy demand applied to a small scale utility. With basing on the foundation that the electrical energy demand varies accordingly with the region, social levels and economical conditions and also the activities developed, the method utilized was a definition of a set of representative variables in this context, using the relation between the population an the number of residential consumers; consumption per residential consumer and the consumption structure of the residential segment over the total demand. The results with the application of the model utilizing this philosophy of the technique of modeling scenes, permitted the definition of electrical energy demand for the market of the Brazilian electric company CERON S.A. like a case study. (author)

  18. Seed quality in informal seed systems

    OpenAIRE

    Biemond, P.C.

    2013-01-01

    Keywords:     informal seed systems, seed recycling, seed quality, germination, seed pathology, seed health, seed-borne diseases, mycotoxigenic fungi, Fusarium verticillioides, mycotoxins, Vigna unguiculata, Zea mays, Nigeria.   Seed is a crucial input for agricultural production. Approximately 80% of the smallholder farmers in Africa depend for their seed on the informal seed system, consisting of farmers involved in selection, production and dissemination of seed. The la...

  19. Teste de tetrazólio para avaliação da qualidade fisiológica em sementes de Goiabeira-serrana (Acca sellowiana O. Berg Burret Tetrazolium test to evaluate physiological quality of Brazilian Guava seeds (Acca sellowiana O. Berg Burret

    Directory of Open Access Journals (Sweden)

    Marcelo Benevenga Sarmento

    2013-03-01

    Full Text Available A goiabeira-serrana, espécie frutífera nativa do Sul do Brasil, vem mostrando- se promissora em termos ecológicos e comerciais. O trabalho objetivou avaliar a qualidade fisiológica de dois lotes de sementes de goiabeira-serrana por meio do teste de tetrazólio. O experimento foi dividido em duas etapas. Na primeira, os lotes foram submetidos aos testes de germinação, índice de velocidade de germinação, tempo médio de germinação, emergência em casa de vegetação, índice de velocidade de emergência de plântulas em casa de vegetação, tempo médio de emergência e comprimento de parte aérea. Na segunda, foi realizado o teste de tetrazólio nas concentrações de 0,5 e 1,0, e tempos de embebição (2 h e 4 h. O tratamento 0,5 TZ 4h obteve 73% de sementes viáveis (lote 2007. Para o lote 2008, não houve diferenças entre os tratamentos. O teste de germinação apresentou correlação positiva para os tratamentos 0,5 TZ 2 h e 1 TZ 2 h. Para a emergência de plântulas em casa de vegetação, houve correlação positiva para o tratamento 0,5 TZ 2 h. O teste de tetrazólio permitiu a classificação dos lotes em quatro níveis de viabilidade, confirmando a eficiência do teste na avaliação da viabilidade de sementes de goiabeira-serrana.Brazilian guava, native fruit tree from Southern Brazil, has become relevant due to its potencial use as ecological and comercial. This article aims evaluate the physiological quality of Brazilian guava seeds by tetrazolium test. The work was divided in two parts. In the first, both lots were submitted to the germination test, index of speed germination, mean time of germination, emergency of seedlings in greenhouse, mean time of emergency and shoot length of seedlings. In the second part it was performed the tetrazolium test. Two concentrations of tetrazolium were used (0,5 e 1,0 and two times of imbibition (2 h e 4 h. To the lot 2007, the treatment 0,5 TZ 4 h obtained 73% of viable seeds

  20. Company profile

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ Datacon was founded in 1986 and, since the beginning of 2005, has been part of the Dutch Besi group (BE Semiconductor Industries N.V.), an international group of companies operating in the semiconductor industry. Besi is a leading manufacturer of semiconductor die sorting, die bonding, packaging and plating equipment and provides the most cost efficient solution for RFID inlay production.

  1. CORPORATE SOCIAL RESPONSIBILITY PRACTICES AT BRAZILIAN FIRMS

    Directory of Open Access Journals (Sweden)

    Isabel Galego-Álvarez

    2014-01-01

    Full Text Available Corporate Social Responsibility practices have been on the rise in recent years in firms all over the world. Brazil, as one of the most important countries emerging on the international scene, is no exception to this, with more and more firms taking up these practices. The present study focuses on analyzing the corporate social responsibility practices that Brazilian companies engage into. The sample used is comprised of 500 firms grouped by geographical area; the theoretical framework is based on stakeholder and institutional theories; and the technique used for the analysis is the biplot, more specifically the HJ Biplot and cluster analysis. From the results obtained it is possible to infer that the CSR variables corresponding to environmental practices are more closely linked to companies located in the northern areas of Brazil. Social and community practices are related to companies primarily in the southern and northeastern regions of the country.

  2. The carbon footprint of exported Brazilian yellow melon

    NARCIS (Netherlands)

    Brito de Figueirêdo, M.C.; Kroeze, C.; Potting, J.; Silva Barros, da V.; Sousa de Aragão, A.; Sonsol Gondim, R.; Boer, de I.J.M.

    2013-01-01

    The carbon footprint of food has become important for producers worldwide as consumers and retail companies increasingly base their purchase decisions on carbon footprint labels. In this context, our objectives is to assess the carbon footprint (CF) of Brazilian yellow melon exported from the Low Ja

  3. Terceirização de serviços de tecnologia de informação em organizações brasileiras Information technology outsourcing by Brazilian companies

    Directory of Open Access Journals (Sweden)

    Edmir Parada Vasques Prado

    2008-06-01

    Full Text Available O objetivo desta pesquisa é analisar a terceirização de serviços de Tecnologia de Informação (TI. A pesquisa abrange as organizações de porte médio e grande do setor privado localizadas no Brasil. Utilizou-se uma amostra não probabilística contendo 267 serviços terceirizados, presentes em 71 organizações. Os dados foram coletados por meio de questionário e tratados estatisticamente através de técnicas não paramétricas. A pesquisa representa um estudo descritivo, verificando freqüências e relações entre variáveis que caracterizam a organização, os serviços terceirizados e os arranjos contratuais. A partir de um modelo proposto para análise da terceirização da TI, foi possível identificar quatro grupos distintos de organizações e descrever suas características organizacionais, as razões mais freqüentes para terceirizar, as categorias de serviços mais terceirizadas e os arranjos contratuais mais adotados. Adicionalmente, foram identificadas três possíveis relações de causa e efeito entre as características organizacionais, as categorias de serviços terceirizados e os arranjos contratuais.Information Technology outsourcing activities by medium and large sized private companies in Brazil were analyzed. Included were 267 outsourced services in 71 organizations, however this was not a random sample. Data was collected by questionnaire and analyzed by non-parametric statistical methods. This was a descriptive study of the variables describing organization characteristics, outsourced services and contractual arrangements. Four groups of companies were identified and distinguished by the amount of outsourcing as well the most common outsourcing reasons, activities and models of contracts. Discussion about three possible cause and effect relationships of these variables was included.

  4. The PETROBRAS and the end of monopoly: a legal vision of the new tendency of the Brazilian oil company; A PETROBRAS e a flexibilizacao do monopolio: visao juridica sobre os novos rumos da empresa petrolifera brasileira

    Energy Technology Data Exchange (ETDEWEB)

    Camara, Camila Gomes; Silva, Julianne Holder da Camara; Xavier, Yanko Marcius de Alencar [Universidade Federal do Rio Grande do Norte (UFRN), Natal, RN (Brazil). Programa de Recursos Humanos em Direito do Petroleo e Gas Natural

    2008-07-01

    The situation in the oil industry in Brazil has a history that predates the creation of PETROBRAS, dating from approximately end of the nineteenth century, but only with the state economic sector that was spent to develop the full steam, so that Law No. 2.004 / 53 was the real point for the insertion of that product domestically. However after the issue of Constitutional Amendment No 09/95, requiring the creation of a law for the industry itself, from then on PETROBRAS is no longer the only one in the industry, and will act in competition with other private companies. With the promulgation of Law 9.478/97 has been subject to supervision and control by the National Petroleum Agency, Regulatory Agency sector. In this context the present study aims to show how the state was in the national market and its integration within international oil, bringing relevant points as the paid procedure disciplined in Article 22, Section 2 of the law cited, and its position as a leader in offshore production. (author)

  5. The management strategy of energetic companies before new businesses: CESP - a case study; A postura empresarial de empresas energeticas diante de novos negocios: CESP - um estudo de caso

    Energy Technology Data Exchange (ETDEWEB)

    Prado Junior, Fernando Amaral de Almeida

    1994-12-01

    This thesis focuses the new challenges which the Brazilian electric power companies have been facing towards the new market requirements. Special emphasis is given to: organizational theory; Brazilian electric power industry history; and, comparative analysis of the Brazilian electric power system regulation and legislation. A case study is presented based on the electric power company of Sao Paulo State - Southeast Brazil 60 refs., 21 figs., 37 tabs.

  6. Evaluating efficiency in the Brazilian trucking industry

    Directory of Open Access Journals (Sweden)

    Peter Fernandes Wanke

    2012-01-01

    Full Text Available The purpose of this study is to investigate the issue of efficiency in the Brazilian motor carrier industry using both DEA (Data Envelopment Analysis and SFA (Stochastic Frontier Analysis in a complimentary fashion. The study is based on secondary data collected from Transporte Moderno/Maiores e Melhores, a specialized magazine that annually reports statistics on the largest Brazilian trucking companies. Results corroborate not only that increasing returns to scale prevail within this industry, but also provide support for a moderate impact of economies of scope on efficiency levels. Implications in terms of mergers and acquisitions and the impact of cargo diversity and the geographical scope of the operation on virtual efficiency levels are also addressed.

  7. Evaluating efficiency in the Brazilian trucking industry

    Directory of Open Access Journals (Sweden)

    Peter Fernandes Wanke

    2013-09-01

    Full Text Available The purpose of this study is to investigate the issue of efficiency in the Brazilian motor carrier industry using both DEA (Data Envelopment Analysis and SFA (Stochastic Frontier Analysis in a complimentary fashion. The study is based on secondary data collected from Transporte Moderno/Maiores e Melhores, a specialized magazine that annually reports statistics on the largest Brazilian trucking companies. Results corroborate not only that increasing returns to scale prevail within this industry, but also provide support for a moderate impact of economies of scope on efficiency levels. Implications in terms of mergers and acquisitions and the impact of cargo diversity and the geographical scope of the operation on virtual efficiency levels are also addressed.

  8. Conditions Affecting Shelf-Life of Inoculated Legume Seed

    OpenAIRE

    Greg Gemell; Elizabeth Hartley; Rosalind Deaker

    2012-01-01

    Microbial inoculants are becoming more available as sustainable alternatives to fertilizers and other agrichemicals in broad-acre cropping. However, with the exception of legume inoculants little is understood about effective delivery and survival of the inoculum. Legume inoculants are applied to both seed and soil but seed inoculation is the most economical technique. Large quantities of pasture seed in Australia are inoculated by commercial seed coating companies, but the long-term survival...

  9. SAFER - Company Snapshot - SAFER - Company Snapshot

    Data.gov (United States)

    Department of Transportation — The Company Snapshot is a concise electronic record of company identification, size, commodity information, and safety record, including the safety rating (if any),...

  10. Growing knowledge: an overview of Seed Plant diversity in Brazil

    OpenAIRE

    Zappi, Daniela C.; Filardi,Fabiana L. Ranzato; Leitman,Paula; Souza, Vinícius C.; Bruno M. T. Walter; José R. Pirani; Morim,Marli P.; de Queiroz, Luciano P.; Cavalcanti,Taciana B.; Mansano, Vidal F.; Forzza,Rafaela C.; Abreu,Maria C.; Acevedo-Rodríguez, Pedro; Agra,Maria de F.; Almeida Jr.,Eduardo B.

    2016-01-01

    An updated inventory of Brazilian seed plants is presented and offers important insights into the country’s biodiversity. This work started in 2010, with the publication of the Plants and Fungi Catalogue, and has been updated since by more than 430 specialists working online. Brazil is home to 32,086 native Angiosperms and 23 native Gymnosperms, showing an increase of 3% in its species richness in relation to 2010. The Amazon Rainforest is the richest Brazilian biome for Gymnosperms, while th...

  11. A relação entre o conservadorismo contábil e os conflitos entre acionistas controladores e minoritários sobre as políticas de dividendos nas empresas brasileiras listadas na Bovespa The relation between accounting conservatism and conflicts on dividend policies between major and minor shareholders of Brazilian companies listed on Bovespa

    Directory of Open Access Journals (Sweden)

    Rosimeire Pimentel Gonzaga

    2009-08-01

    Full Text Available O principal objetivo deste trabalho foi buscar evidências empíricas quanto à relação do conservadorismo contábil com os conflitos sobre as políticas de dividendos entre acionistas minoritários e controladores nas companhias abertas listadas na Bovespa, compreendendo o período de 1995 a 2006. Os dados foram coletados no software Economática. Para o teste das hipóteses, usou-se regressão com dados em painel utilizando como proxies para conservadorismo contábil a medida baseada em accruals utilizada por Givoly e Hayn (2000 e a baseada no book-to-market proposta por Beaver e Ryan (2000. Os resultados encontrados corroboram os achados por Ahmed et al. (2002, indicando que há relação entre o conservadorismo contábil e os conflitos sobre as políticas de dividendos entre acionistas nas empresas da amostra. Porém, não é possível afirmar sobre tal relação quando a métrica de conservadorismo baseada em book-to-market é utilizada.The main objective of this study was to present empirical evidence on the relation between accounting conservatism and conflicts about dividend policies between majority and minority shareholders of Brazilian publicly traded companies listed on BOVESPA. Data for the period from 1995 to 2006 was retrieved from Economatica. To test the hypotheses, panel data regression was used with two proxies for accounting conservatism - the accrual-based measure used by Givoly and Hayn (2000 and the book-to-market-based measure proposed by Beaver and Ryan (2000. The results corroborate the findings by Ahmed et al. (2002, indicating a relation between accounting conservatism and conflicts about dividend policies between shareholders in the sample companies. The same cannot be affirmed, however, when the proxy based on book-to-market is employed.

  12. Identificação de oportunidades de pesquisa a partir de um levantamento da implantação da produção enxuta em empresas do Brasil e do exterior Identification of research opportunities based on a survey on lean production implementation conducted in Brazilian and foreign companies

    Directory of Open Access Journals (Sweden)

    Tarcisio Abreu Saurin

    2010-12-01

    Full Text Available Este artigo apresenta um levantamento do processo de implantação da Produção Enxuta (PE em 47 empresas do Brasil e do exterior. Entre os principais resultados, o levantamento revelou que: os temas de maior interesse em ampliar conhecimentos são a cultura organizacional enxuta e o mapeamento do fluxo de valor; os principais motivos para adotar a PE são a necessidade de melhorar a competitividade e a adequação da PE ao combate de problemas críticos da produção; as principais dificuldades na implantação da PE são a resistência das pessoas e a dificuldade na adaptação de conceitos e práticas; as práticas mais utilizadas são a padronização do trabalho e o gerenciamento visual; a produção puxada é a prática prioritária no momento. Os resultados deste levantamento, aliados a observações realizadas durante visitas em algumas das empresas, permitiram a identificação de necessidades e oportunidades para pesquisas sobre a implantação da PE, as quais são sumarizadas no final do artigo.This paper presents a survey on the lean production (LP implementation process in 47 Brazilian and foreign companies. Among the main results, the survey pointed out that the respondents are mostly interested in learning about lean organizational culture and value stream mapping. The main drivers for adopting LP are improving competitiveness and the fact that LP is adequate to solve critical production problems. People resistance to changes and difficulties to adapt concepts and practices are the main difficulties during LP implementation. The most frequently used practices are work standardization and visual management. Pull production implementation is the practice of highest priority. The results of this survey, along with the observation data collected during visits to some of the investigated companies, permitted the identification of research opportunities on LP implementation, which are summarized at the end of this article.

  13. Seed planting

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This report summarizes prairie seed plantings on Neal Smith National Wildlife Refuge (formerly Walnut Creek National Wildlife Refuge) between 1992 and 2009.

  14. Estudo comparativo do perfil de ácidos graxos em semente de Passifloras nativas do cerrado brasileiro A comparative study of fatty acids profile of Passiflora seed from Brazilian savana

    Directory of Open Access Journals (Sweden)

    Renata Miranda Lopes

    2010-06-01

    Full Text Available No mundo, existem mais de 580 espécies de maracujazeiros, grande parte nativa da América Tropical e Subtropical, principalmente no Brasil. Os programas de melhoramento utilizam uma parte pequena dos recursos genéticos disponíveis, já que o potencial deste material geralmente não está suficientemente caracterizado. O objetivo deste trabalho foi a caracterização do teor de lipídios e do perfil de ácidos graxos presentes nas sementes de 03 espécies nativas silvestres de maracujás (Passiflora cincinnata, P. setacea e P. nitida, empregando o maracujá comercial (P.edulis como referência. Os lipídios totais foram extraídos com éter de petróleo em extrator tipo Soxhlet. O perfil dos ésteres metílicos foi caracterizado por cromatografia a gás, usando detector de ionização de chama. A espécie P. setacea apresentou o maior teor de óleo (31,2-33,5%, seguida por P. nitida (29,5-32,3% e P. cincinnata (16,7-19,2%. O óleo de P. setacea apresentou 64,7% de ácido linoleico, 19,7% de oleico e 10,2% de ácido palmítico; o óleo de P. nitida apresentou os ácidos mirístico (0,6%, palmítico (15,3%, palmitoleico (2,0%, oleico (24,8%, linoleico (51,7% e um ácido graxo incomum às outras espécies de Passiflora, o láurico (0.4%; já o óleo de P. cincinnata apresentou os ácidos oleico (11,0%, palmítico (10,2% e linoleico (74,3%. O ácido linoleico foi predominante nas três espécies estudadas. Todas as espécies apresentaram ácido vacênico (0,3-0,6%, descrito pela primeira vez no gênero Passiflora.There are more 580 species of passion fruit in world, majority native from America Tropical and Subtropical, especially Brazil. Breeding programs use small part of genetic resources available, because potential of this material is not sufficiently characterized. The objective of this work was the characterization of lipids content and fatty acids profile present in the seeds of 03 species of wild native passion fruit (Passiflora

  15. Study of brazilian franchises internationalization: challenges and barriers

    Directory of Open Access Journals (Sweden)

    Helena Loffredo da Rocha Leite

    2014-06-01

    Full Text Available The goal of this study was to analyze brazilian franchises internationalization through a case study, in order to identify the factors that influence internationalization, the adaptations of marketing strategies and main barriers and challenges of brazilian franchises internationalization. A qualitative exploratory research was developed through the case study method. The information was colected via observation and semi-structured interviews with managers in charge of international expansion of two companies. A comparative analysis between obtained data and the theoretical background was made. The results found showed that the studied companies expanded internationally due to external demands and the desire to explore new markets. Changes in marketing strategies were made in different degrees, and communication was the element that suffered greater changes. The main challenge of internationalization found, was to understand local culture and incorporate it into the company’s operations.

  16. The Supply of Trade Credit by Brazilian Publicly Traded Firms

    Directory of Open Access Journals (Sweden)

    Rafael Felipe Schiozer

    2011-12-01

    Full Text Available This paper investigates the determinants of trade credit supply by Brazilian publicly traded companies between the years of 2005 and 2008. International literature (both theoretical and empirical documents that the main determinants of trade credit supply are the size of the firm and the size of its debt. Both indicate that the availability of resources to the firm is an important factor for the supply of trade credit. In addition, the literature confirms strategic uses of trade credit such as those for price discrimination purposes. The results obtained using a sample of 157 Brazilian companies do not support that size and indebtedness are relevant determinants for trade credit supply, but they confirm the supply of trade credit as a strategic tool for the firms. Additionally we observed a significant decrease in trade credit supply in 2008, the year in which a severe international financial crisis took place.

  17. Supporting Services Functionality in Brazilian Sectors: The Primacy of Banks

    Directory of Open Access Journals (Sweden)

    Marcos Antonio Gaspar

    2009-05-01

    Full Text Available E - commerce can benefit companies by enabling new business models, improving efficiencies, and building competitive advantages. But there are some critical issues to be addressed in order to a chieve those benefits, and one of them relates to the effectiveness of online customer servicing in e - commerce, also referred to as supporting services functionality (SSF. In this paper we discuss a subset of SSF in 110 large Brazilian companies represent ing 11 key sectors of the economy. Results enabled the ranking of sectors according to levels of SSF effectiveness, and the conclusion was that the nature of business may explain why general banks and telecommunications companies currently perform the bett er, while siderurgy and metallurgy, wholesale and international commerce, and chemical and petrochemical companies have the lowest performance in implementing the tools for customer support in e - commerce .

  18. Practical method for germination of Araucaria angustifolia (Bert. O. Ktze. seeds

    Directory of Open Access Journals (Sweden)

    Moreira-Souza Milene

    2003-01-01

    Full Text Available The germination of seeds of Araucaria angustifolia (Brazilian Pine is generally a slow and fastidious process that causes loss of many seeds because of the incidence of pathogens. The objective of this study was to evaluate whether seeds with cut edges present greater germination percentages or precocity when compared to untreated, normal seeds. The experimental design was completely randomized design with 100 pre-cut and 100 non-treated seeds. The experiment was installed twice, in 1998 and 1999, from fresh seeds. Pre-cut seed germination was higher: 92 and 95% respectively, whereas whole seed germination was 60 and 64% in the two experiments. Seedlings originated from pre-cut seeds were uniform and showed less fungal contaminants.

  19. Mechanism and control of Genipa americana seed germination

    NARCIS (Netherlands)

    Queiroz, S.E.E.; Silva, da E.A.A.; Davide, A.C.; Jose, A.C.; Silva, A.T.; Fraiz, A.C.R.; Faria, J.M.R.; Hilhorst, H.W.M.

    2012-01-01

    Genipa americana (Rubiaceae) is important for restoration of riparian forest in the Brazilian Cerrado. The objective was to characterize the mechanism and control of germination of G. americana to support uniform seedling production. Morphology and morphometrics of seeds, embryo and endosperm were a

  20. BRAZILIAN COMPANIES RELATIONSHIP MARKETING PRACTICES: OVERVIEW AND PERFORMANCE

    OpenAIRE

    LUCIANA TERRA TARGINO

    2009-01-01

    Alguns autores apontam que o marketing de relacionamento veio para suplantar o então considerado obsoleto marketing transacional. Para testar essa afirmação, autores como Brodie e Munro (1997) e Coviello, Milley e Macolin (2001), baseados nas definições de marketing relacional de Grönroos (1996), definiram diferentes tipos de marketing de relacionamento, que foram posteriormente testados em pesquisas realizadas com empresas em vários países. Essas pesquisas, porém, revelaram...

  1. Validation of the Team Factors Inventory in Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Fernando Antonio Prado Gimenez

    2006-07-01

    Full Text Available The aim of this paper is to test the validity and reliability of a Portuguese version of the Team Factors Inventory/TFI derived from the Creative Leadership Model. This inventory measures the propensity of a team towards creative leadership and consists of a paper and pen measure with 37 items on a Likert-type scale. The literature concerning creativity in organizational studies has focused mainly on the contribution the individual makes to innovation and technical change. The model of Creative Leadership, on the other hand, has turned attention to group behaviour and team management. The model has been recently proposed in England and thereare no literature reports on its application in a language other than English. The method involved a review of the literature on creative leadership, backtranslation of the inventory, and data analysis through descriptive statistics, hypotheses testing, factor analysis, and analysis of variance, using as control variables, sex, and type of enterprise. The sample consisted of 115 respondents, with 73 owner-managers of high-tech incubated firms and 42 owner-managers of service firms. Analyses indicated that the translated version Portuguese of the inventory reached satisfactory levels of validity and reliability. This means that the TFI may be applied in a cultural context other than the original.

  2. PETROBRAS: an energy company and the Brazilian Biofuels Program

    Energy Technology Data Exchange (ETDEWEB)

    Torres, Fernando Martins; Valle, Luiz Alberto Fernandes; Diehl Filho, Rubin Pedro [PETROBRAS University, Rio de de Janeiro, RJ (Brazil). School of Gas and Energy Science and Technology], e-mail: fernandotorres@com.br, e-mail: lavalle@petrobras.com.br, e-mail: rubin@petrobras.com.br

    2008-07-01

    Global warming and other climate changes have been occurring because of human activities, mainly the burning of fossil fuels. This releases greenhouse gases, chief among them carbon dioxide, into the atmosphere. Brazil's answer was to launch of the National Alcohol Program (Proalcool) in 1975, in response to the first oil shock (in 1973). This was intensified with the second oil shock (in 1979-80). Under this program, the gasoline used in the transportation segment was replaced by: anhydrous ethanol in vehicles manufactured to consume gasoline, up to a proportion of 25%; hydrated ethanol in vehicles especially manufactured to consume this renewable fuel. The impact of these efforts was extremely significant, as demonstrated by the the effects of the first and second oil shocks on the country's trade balance and balance of oil and derivatives in 1973-74 and 1979-80 can be clearly seen. At the time of the second shock, the increase in imports in the trade balance basically coincided with the increased imports of oil and refined products. (author)

  3. Phenolics from Brazilian propolis

    OpenAIRE

    1997-01-01

    The main phenolic constituents from Brazilian propolis, originating from Sao Paulo State, were isolated and identified: three flavonoids, a prenylated coumaric acid and two new benzopyranes, E and Z 2,2-dimethyl-6-carboxyethenyl-8-prenyl-2H-benzopyranes.

  4. A Datacenter Backstage: The Knowledge that Supports the Brazilian Seismic Network

    Science.gov (United States)

    Calhau, J.; Assumpcao, M.; Collaço, B.; Bianchi, M.; Pirchiner, M.

    2015-12-01

    Historically, Brazilian seismology never had a clear strategic vision about how its data should be acquired, evaluated, stored and shared. Without a data management plan, data (for any practical purpose) could be lost, resulting in a non-uniform coverage that will reduce any chance of local and international collaboration, i.e., data will never become scientific knowledge. Since 2009, huge efforts from four different institutions are establishing the new permanent Brazilian Seismographic Network (RSBR), mainly with resources from PETROBRAS, the Brazilian Government oil company. Four FDSN sub-networks currently compose RSBR, with a total of 80 permanent stations. BL and BR codes (from BRASIS subnet) with 47 stations maintained by University of Sao Paulo (USP) and University of Brasilia (UnB) respectively; NB code (RSISNE subnet), with 16 stations deployed by University of Rio Grande do Norte (UFRN); and ON code (RSIS subnet), with 18 stations operated by the National Observatory (ON) in Rio de Janeiro. Most stations transmit data in real-time via satellite or cell-phone links. Each node acquires its own stations locally, and data is real-time shared using SeedLink. Archived data is distributed via ArcLink and/or FDSNWS services. All nodes use the SeisComP3 system for real-time processing and as a levering back-end. Open-source solutions like Seiscomp3 require some homemade tools to be developed, to help solve the most common daily problems of a data management center: local magnitude into the real-time earthquake processor, website plugins, regional earthquake catalog, contribution with ISC catalog, quality-control tools, data request tools, etc. The main data products and community activities include: kml files, data availability plots, request charts, summer school courses, an Open Lab Day and news interviews. Finally, a good effort was made to establish BRASIS sub-network and the whole RSBR as a unified project, that serves as a communication channel between

  5. Impact of tropical forage seed development in villages in Thailand and Laos: Research to village farmer production to seed export

    Directory of Open Access Journals (Sweden)

    Michael D. Hare

    2013-12-01

    Full Text Available Seed of 6 forage varieties, Mulato II hybrid brachiaria, Cayman hybrid brachiaria, Mombasa guinea, Tanzania guinea, Ubon stylo and Ubon paspalum, are currently being produced by more than 1000 smallholder farmers in villages in northeast Thailand and northern Laos, under contract to Ubon Forage Seeds, Faculty of Agriculture, Ubon Ratchathani University, Thailand. The seed is mainly exported overseas (95% and the remainder is sold within Thailand. Tropical Seeds LLC, a subsidiary of the Mexican seed company, Grupo Papalotla, employs the seed producing and seed research group, Ubon Forage Seeds, to manage seed production, seed sales and export, and to conduct research on new forage species. This paper discusses in detail how the development in villages of a smallholder farmer seed production program has had positive social and economic outcomes for the village seed growers and enabled farmers in other countries to receive high quality forage seeds. The strong emphasis on seed quality, high purity, high vigor and high germination, has had a large impact on tropical pastures in more than 20 tropical countries in Asia, Africa, the Pacific and Central and South America.

  6. Brazilian Trichoptera Checklist II

    Science.gov (United States)

    2014-01-01

    Abstract A second assessment of Brazilian Trichoptera species records is presented here. A total of 625 species were recorded for Brazil. This represents an increase of 65.34% new species recorded during the last decade. The Hydropsychidae (124 spp.), followed by the Hydroptilidae (102 spp.) and Polycentropodidae (97 spp.), are the families with the greatest richness recorded for Brazil. The knowledge on Trichoptera biodiversity in Brazil is geographically unequal. The majority of the species is recorded for the southeastern region. PMID:25349524

  7. The Brazilian Twin Registry.

    Science.gov (United States)

    Ferreira, Paulo H; Oliveira, Vinicius C; Junqueira, Daniela R; Cisneros, Lígia C; Ferreira, Lucas C; Murphy, Kate; Ordoñana, Juan R; Hopper, John L; Teixeira-Salmela, Luci F

    2016-12-01

    The Brazilian Twin Registry (BTR) was established in 2013 and has impelled twin research in South America. The main aim of the initiative was to create a resource that would be accessible to the Brazilian scientific community as well as international researchers interested in the investigation of the contribution of genetic and environmental factors in the development of common diseases, phenotypes, and human behavior traits. The BTR is a joint effort between academic and governmental institutions from Brazil and Australia. The collaboration includes the Federal University of Minas Gerais (UFMG) in Brazil, the University of Sydney and University of Melbourne in Australia, the Australian Twin Registry, as well as the research foundations CNPq and CAPES in Brazil. The BTR is a member of the International Network of Twin Registries. Recruitment strategies used to register twins have been through participation in a longitudinal study investigating genetic and environmental factors for low back pain occurrence, and from a variety of sources including media campaigns and social networking. Currently, 291 twins are registered in the BTR, with data on demographics, zygosity, anthropometrics, and health history having been collected from 151 twins using a standardized self-reported questionnaire. Future BTR plans include the registration of thousands of Brazilian twins identified from different sources and collaborate nationally and internationally with other research groups interested on twin studies.

  8. Brazilian minister sets global goals

    Science.gov (United States)

    2014-04-01

    Marco Antonio Raupp, the mathematical physicist who is now Brazil's minister of science, technology and innovation, talks to Physics World about the challenges and opportunities for Brazilian research.

  9. From health plan companies to international insurance companies: changes in the accumulation regime and repercussions on the healthcare system in Brazil

    Directory of Open Access Journals (Sweden)

    Ligia Bahia

    Full Text Available Abstract: The concentration and internationalization of health plan companies in Brazil gave them a clearly financial face. Based on the need to understand the health care industry's capital accumulation patterns, the current study examines health plan companies' expansion strategies through the classification of their supply and demand characteristics by recent historical periods and an analysis of recent shareholding trends in one of the leading corporations in the Brazilian health care industry. The 1960s to 2000s witnessed changes in the scale of demands for health plans and adherence by companies to long-term accumulation strategies. Beginning in the early 21st century, changes in the shareholding structures of the largest Brazilian company, consistent with the financialization of its accumulation regime, resulted in the rapid multiplication of its capital. Deepening segmentation of the health care system in a context marked by the downturn in the national economy challenges the preservation of public subsidies for private health plans.

  10. Seed Treatment. Bulletin 760.

    Science.gov (United States)

    Lowery, Harvey C.

    This manual gives a definition of seed treatment, the types of seeds normally treated, diseases and insects commonly associated with seeds, fungicides and insecticides used, types of equipment used for seed treatment, and information on labeling and coloring of treated seed, pesticide carriers, binders, stickers, and safety precautions. (BB)

  11. Psychic distance in the process of internationalization: the perception of brazilian expatriates

    Directory of Open Access Journals (Sweden)

    Vinicius Chunques Gervasoni

    2014-12-01

    Full Text Available The aim of this article was to identify the perceptions of Brazilian expatriates concerning the psychic in the internationalization process. Although the concept of psychic distance has being explored in the literature for the analysis of processes of internationalization of companies, recently have researchers begun to examine its influence on the processes of expatriation. To this end, a review was made of the studies of psychic distance and international companies as well as of the expatriation processes that are directly influenced by the challenge of psychic distance. Brazilian expatriates ' perceptions about the psychic distance was identified through 24 interviews, in which it noted that the psychic distance tends to be high for the cultural dimension and median for business and environmental dimensions in the sample investigated. Moreover, the difficulties in the expatriation process tend to intensify the perception of high psychic distance for the Brazilian expats.

  12. Is Industry-University Interaction Promoting Innovation in the Brazilian Pharmaceutical Industry?

    Science.gov (United States)

    Paranhos, Julia; Hasenclever, Lia

    2011-01-01

    This paper analyses industry-university interaction and its characteristics in the Brazilian pharmaceutical system of innovation, taking account of the relevance of company strategies, the approach of the universities and the actions of government. By analysing primary and secondary data the authors show that, for as long as corporate investment…

  13. Conditions Affecting Shelf-Life of Inoculated Legume Seed

    Directory of Open Access Journals (Sweden)

    Greg Gemell

    2012-02-01

    Full Text Available Microbial inoculants are becoming more available as sustainable alternatives to fertilizers and other agrichemicals in broad-acre cropping. However, with the exception of legume inoculants little is understood about effective delivery and survival of the inoculum. Legume inoculants are applied to both seed and soil but seed inoculation is the most economical technique. Large quantities of pasture seed in Australia are inoculated by commercial seed coating companies, but the long-term survival of seed-applied inoculum is variable and monitoring of viability requires specialist microbiology skills and facilities. The aim of our research was to define optimum storage conditions for survival of rhizobia on legume seed and evaluate water activity as a means of monitoring shelf-life. The relationship between survival and water activity varied according to seed species, inoculum preparation, coating ingredients, initial water activity and time suggesting that storage conditions would need to be defined for each different combination. Although drying seeds after coating significantly reduced viable numbers of rhizobia, survival of rhizobia on dried commercially coated lucerne seed after 11 weeks was less variable than seeds that had not been dried. The highest numbers were maintained when seeds remained dry with water activities of between 0.47 and 0.38. The quality of inoculated seed could be improved by reducing the death rate of inoculum during preparation and providing optimum storage conditions for long-term survival.

  14. Brazilian Portuguese Ethnonymy and Europeanisms.

    Science.gov (United States)

    Stephens, Thomas M.

    1994-01-01

    Delineates the incorporation and analyzes the impact of European borrowings in Brazilian racio-ethnic terminology. This overview covers French, Italian, Spanish, and English influences. Borrowings from European languages have had a small impact on the calculus of Brazilian racio-ethnic terms. (43 references) (Author/CK)

  15. MERGER ACCOUTING FOR COMPANIES

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2014-05-01

    Full Text Available Companies, especially nowadays, are characterized through great mobility, fast circulation of capital, occurring in their chase for profit. In this context, companies look for alliances, economical and political assistance. These objectives can materialize through merging of companies. The merger can be internal (between Romanian companies or transboundary, which includes foreign companies. In order to correctly reflect these events, the merger operations must be regulated and must respect national and international regulations. One important request concerning the merger operations is that the accounting values of the assets, debts and ownership equity must be brought to the present financial value.

  16. Effectiveness of business strategies in Brazilian textile industry

    Directory of Open Access Journals (Sweden)

    Paulo César de Sousa Batista

    2016-06-01

    Full Text Available ABSTRACT This research analyses how the interaction between strategy capabilities, strategy types, strategy formulation quality and implementation capability affect organizational performance in Brazilian textiles companies. This article proposes and tests a conceptual framework, using a structural equation modeling of a set of 211 valid questionnaires on Brazilian textiles firms. The results support links between focus strategy and marketing capabilities, and between cost leadership strategy and management capabilities. However, the relationship between technologic capabilities and differentiation strategy was not statistically significant. The existence of an inter-relationship between generic strategies of focus, cost leadership and differentiation indicates the use of combined strategies. Concerning the firms' financial performance, the results show that management capability and market performance have a statistically significant relationship with financial performance.

  17. INITIAL PUBLIC OFFERING AND PERFORMANCE OF BRAZILIAN FIRMS

    Directory of Open Access Journals (Sweden)

    Teresa Rodriguez Cao

    2016-07-01

    Full Text Available This paper investigates changes in long-term operational and financial performance for a sample of Brazilian companies made initial public offerings (IPO's shares, in the period 2002-2008. This period showed a historically high number of IPOs, a heavily discontinued phenomenon with the international financial crisis of 2008. As performance measures were chosen six financial indicators usually adopted in the literature in periods of three years pre-IPO, year of listing and three years post-IPO. The indicators evaluated were size, growth rate, profitability, financial leverage, investment level and investment rate. The results show evidence that, on average, there were statistically significant improvements in size, profitability, investment level and investment rate. But there was no evidence statistically significant changes in the growth rate and financial leverage after the IPO of Brazilian firms.

  18. Seed size-number trade-off in Euterpe edulis in plant communities of the Atlantic Forest

    Directory of Open Access Journals (Sweden)

    Pedro Henrique Santin Brancalion

    2014-06-01

    Full Text Available Investigations of seed size and number differences among plant populations growing in contrasting habitats can provide relevant information about ecological strategies that optimize reproductive effort. This may imply important consequences for biodiversity conservation and restoration. Therefore, we sought to investigate seed size-number trade-off in Euterpe edulis populations growing in plant communities in the Brazilian Atlantic Forest. Seed dry mass and seed number per bunch were evaluated in 2008 and 2009 in large remnants of the Seasonally Dry Forest, Restinga Forest and Atlantic Rainforest in southeastern Brazil, in 20 individuals per site and year. Seed size and seed number varied among forest types, but a seed size-number trade-off was neither observed within nor among populations. Positive association between seed size and number was found in the Atlantic Rainforest, and reduced seed crop was not accompanied by heavier seeds in the Restinga Forest. Seed dry mass declined in 2009 in all three forest types. Compared to seed number in 2008, palms of both the Restinga Forest and the Atlantic Rainforest produced in 2009 higher yields of smaller seeds - evidence of between years seed size-number trade-off -, while the Seasonally Dry Forest population produced a reduced number of smaller seeds. Such a flexible reproductive strategy, involving neutral, positive, and negative associations between seed size and number could enhance the ecological amplitude of this species and their potential to adapt to different environment conditions.

  19. Analysis of Conservatism and Persistence of Financial Results of the Brazilian Financial Institutions

    Directory of Open Access Journals (Sweden)

    Marcelo Paulo de Arruda

    2015-08-01

    Full Text Available The regulatory environment for public and private companies are significant differences in earnings quality between public and private companies (BALL; SHIVAKUMAR, 2005. However, the literature has suggested that the process of accounting measurement of financial institutions differ substantially from other companies (PEASNELL et al, 2000. Nevertheless,previous studies did not have systematically analyzed the informational differences between the public and private financial institutions. The aim of this study was to analyze the behavior of levels of conservatism and persistence of financial results of the public and private Brazilian financial institutions. To meet the objective of this work was realize an analysis of the data based on the models of conservatism proposed by Ball and Shivakumar (2005 and persistence described by Dechow and Schrand (2004, estimated using panel data. The sample was composed by Brazilian financial institutions public and private in the period between 1996 and 2013. The results of this research identified that none of the types of financial institutions (public and private presents timely losses during the period-analyzed recognition. Regarding the persistence of financial results, the analyses indicate that the private financial institutions have greater persistence in their accounting results that the public institutions, resulting in greater predictability of future profits on present profits. These results suggest that the financial results of Brazilian financial institutions do not exhibit conservative behavior, moreover, the profits of private companies are more persistent than the public companies.

  20. COMPETITIVE INTELLIGENCE AT BRAZILIAN INDUSTRIAL MAINTENANCE DEPARTMENTS

    Directory of Open Access Journals (Sweden)

    Robson Quinello

    2006-11-01

    Full Text Available The industrial maintenance activities, generally, were considered as more one problem to the organizations. This image needs to change in Brazil , because this sector is part of the companies supply chain, is responsible to maintain equipments reliability and availability and it is a generator of the companies costs. This responsibility increases in a country where the productive capacity is in the limit, demanding extra efforts and where increasing pressures for reductions of the costs and restrictions techniques and human beings are increasing, ask to paradigms changes. The present study had for purpose to identify main canals of captation of the information used by the Brazilian industrial maintenance professionals, demonstrating systematic use of Competitive Intelligence can bring technological advance and profit of competitive advantage. For this, a qualitative research was made, using as research instruments the Delphi method, interviews with professionals and an experimental delineation C.I- Competitive Intelligence in a department-pilot (automotive sector.The results had shown to the use of formal and informal sources in different frequencies of access and the fragility in these departments in the not-systematic use of C.I, harming the above-mentioned challenges.

  1. The Danish East India Company

    DEFF Research Database (Denmark)

    Sørensen, Karsten Engsig

    2005-01-01

    The article analysis the first Danish East India Company incorporated in 1616, which was the first Danish Stock Company and which has impacts even on modern Danish company la......The article analysis the first Danish East India Company incorporated in 1616, which was the first Danish Stock Company and which has impacts even on modern Danish company la...

  2. Techonolgy of Qualea grandiflora Mart. (Vochysiaceae seeds

    Directory of Open Access Journals (Sweden)

    Sara Dousseau

    2013-03-01

    Full Text Available Qualea grandiflora Mart. (Vochysiaceae, commonly known as "pau-terra", is an arborous species native to the Brazilian savannah which possess commercial interests, as it can be used either as an ornamental or as a medicinal plant. "Pau-terra" can also be used in the heterogeneous reforestation of areas which are destined for restoration of permanent preservation degraded areas. Propagation studies with this species are scarce, being necessary then further clarification regarding the factors that influences the germination process. In this context, the objective of this work was to evaluate the influence of different temperatures, substrates and light conditions on seed germination. We selected light brown seeds which were subjected to different interactions between temperatures (15-25, 20-30, 25 and 30°C, substrate (paper, sand and vermiculite and light (light and dark. All seeds were later dry-incubated at 32°C for 3, 6 and 12 hours. After treatments, seeds were kept in BOD at 58% RH and the following parameters were calculated: germination (%G and germination speed index (GSI; the formation of normal and abnormal seedlings and the number dead seeds. Interaction was observed for all variables. In the optimum temperature range, the seeds behaved as photoblastic neutral or indifferent. Under alternating temperatures, darkness enhanced the germination, especially when combined with the lower temperatures. We noted that the sowing in sand, at 25°C, allowed the maintenance of suitable combinations of germination and seedling development. With respect to desiccation tolerance, "pau-terra" seeds presented an orthodox behavior, with a linear increase of the vigor as function of drying.

  3. Open Source Telecommunication Companies

    Directory of Open Access Journals (Sweden)

    Peter Liu

    2007-08-01

    Full Text Available Little is known about companies whose core business is selling telecommunications products that lever open source projects. Open source telecommunications (OST companies operate in markets that are very different from typical software product markets. The telecommunications market is regulated, vertically integrated, and proprietary designs and special chips are widely used. For a telecommunications product to be useful, it must interact with both access network products and core network products. Due to specifications in Service Agreements Levels, penalties for failures of telecommunications products are very high. This article shares information that is not widely known, including a list of OST companies and the open source projects on which they depend, the size and diversity of venture capital investment in OST companies, the nature of the commercial product-open source software and company-project relationships, ways in which OST companies make money, benefits and risks of OST companies, and competition between OST companies. Analysis of this information provides insights into the ways in which companies can build business models around open source software. These findings will be of interest to entrepreneurs, top management teams of incumbent companies that sell telecommunications products, and those who care about Ontario's ability to compete globally.

  4. The rise of Brazilian agriculture

    DEFF Research Database (Denmark)

    Jensen, Hans Grinsted; Vink, Nick; Sandrey, Ron

    2014-01-01

    of Brazilian agricultural policies, namely farmer support, the research and technology transfer system and land issues. The implications for South African agriculture can be summarized as the recognition that history, geography, the development path and agricultural policies all matter. The article......The purpose of this article is to explore some of the possible lessons for South African agriculture from the Brazilian experience. To this end, the article discusses the performance of Brazilian agriculture in terms of land and labour use, production, and exports. This is followed by aspects...... then identifies five important lessons for agricultural development in South Africa....

  5. Organic Leek Seed Production - Securing Seed Quality

    DEFF Research Database (Denmark)

    Deleuran, L C; Boelt, B

    2011-01-01

    To maintain integrity in organic farming, availability of organically produced GM-free seed of varieties adapted to organic production systems is of vital impor-tance. Despite recent achievements, organic seed supply for a number of vegetable species is insufficient. Still, in many countries...... organic vegetable growers can get derogations to use non-organic seeds in their productions. Potentially, this could lead to the organic consumers’ loss of faith and interest in organic products. The pre-requisite for an organic vegetable production is the presence of organically produced high quality...... seeds. Tunnel production is a means of securing seed of high genetic purity and quality, and organic leek (Allium porrum L.) seed production was tested in tunnels in Denmark. The present trial focused on steckling size and in all years large stecklings had a positive effect on both seed yield...

  6. Organic leek seed production - securing seed quality

    DEFF Research Database (Denmark)

    Deleuran, Lise Christina; Boelt, Birte

    2011-01-01

    To maintain integrity in organic farming, availability of organically produced GM-free seed of varieties adapted to organic production systems is of vital impor-tance. Despite recent achievements, organic seed supply for a number of vegetable species is insufficient. Still, in many countries...... organic vegetable growers can get derogations to use non-organic seeds in their productions. Potentially, this could lead to the organic consumers’ loss of faith and interest in organic products. The pre-requisite for an organic vegetable production is the presence of organically produced high quality...... seeds. Tunnel production is a means of securing seed of high genetic purity and quality, and organic leek (Allium porrum L.) seed production was tested in tunnels in Denmark. The present trial focused on steckling size and in all years large stecklings had a positive effect on both seed yield...

  7. Barley seed aging

    NARCIS (Netherlands)

    Nagel, Manuela; Kodde, Jan; Pistrick, Sibylle; Mascher, Martin; Börner, Andreas; Groot, Steven P.C.

    2016-01-01

    Experimental seed aging approaches intend to mimic seed deterioration processes to achieve a storage interval reduction. Common methods apply higher seed moisture levels and temperatures. In contrast, the “elevated partial pressure of oxygen” (EPPO) approach treats dry seed stored at ambient temp

  8. Striking Features of the New Market Companies Adopting Hedge Accounting

    Directory of Open Access Journals (Sweden)

    Leandro Augusto Toigo

    2015-08-01

    Full Text Available This research had as main objective to analyze the corporate and financial governance characteristics that discriminate against groups of companies that adopt hedge accounting in the new market for risk management. In this sense, there was descriptive survey the site of BM&FBOVESPA, conducted through desk review of the financial statements of 31/12/2012, including the explicative notes and management reports, there was also collecting data in reference form and Economatica. The population corresponds as 128 companies of the governance level - new market, and that the reserve sample was random and probabilistic, comprising 88 companies. We used a construct of the CPC 40 that deals with hedge accounting in order to segment the sample companies opting or not hedge accounting. The results of the application of Pearson's correlation and logistic regression with the Hosmer and Lemoshow tests (HLT and Test Omnibus coefficient model (OTMC, have shown that companies with ownership concentration, foreign investors and larger assets are adopting more significantly CPC 40. It follows that Brazilian companies belonging to the new market that adopt the practice of accounting disclosure to demonstrate improvement in risk management of the investments of the shareholders, are large companies with the capital structure composed of foreign investor and representative shareholder wealth.

  9. Brazilian chicken meat production chain:a 10-year overview

    Directory of Open Access Journals (Sweden)

    IA Nääs

    2015-03-01

    Full Text Available Brazil is the world's largest broiler meat exporter. Health control, knowledge and technology, as well as the natural aspects of the country are pointed out as the keys for the success of that product in the market. Brazilian broiler production grew significantly in the last decade; it creates jobs and has a significant social role in Brazilian economy. This study aimed at evaluating the Brazilian broiler meat supply chain from 2000 to 2010 using the social network analysis (SNA. Data from governmental and private sources were organized and analyzed. The focus of this study was the broiler production supply chain segment involving the hatchery, the broiler farm, the feed mill, the processing plant, and the government. The inputs considered were one-day-old chicks, pullet, feedstuff, and the infrastructure; and the outputs were broiler meat and taxes paid. The software UCINET was applied for calculating the structural attributes and indicators of the network. Results showed a relatively disorganized network in 2000 with the strongest tie between the farmer and the processing plant. The structural organization of the network improved until 2010. The density of the ties in the broiler meat production network increased steadily from 2000 to 2010 within a vertical cohesive supply chain structure. The success of Brazilian broiler meat production is attributed to the abundance of land, fertile soil, favorable climate, and the effort and investments in research and development by innovative companies in the last few years. The results of the present study showed that Brazilian broiler production evolved positively in the last ten years, and it was weakly influenced by international challenges.

  10. Brazilian Eratosthenes Project

    Science.gov (United States)

    Langhi, R.; Vilaça, J.

    2014-10-01

    The objective of Brazilian Eratosthenes Project is the development and application of teaching training actions according the ``docent autonomy" concept to basic Astronomy Education. Argentina coordinates the project in South America, but Brazil works in this project since 2010 with the theme ``Projeto Eratóstenes Brasil" in the homepage: http://sites.google.com/site/projetoerato. Two schools measure a sticks shadow and communicate their results. After, they calculate an average radius of Earth. The stick (gnomon) should stay in vertical position in the leveled ground. Since 2010, the project received hundreds of Brazilian schools with different experiments that were constructed with autonomy, because our site doesn't show some itinerary pre-ready to elaborate the experiments. To collect data for our research, we will use interviews via Skype with the teachers. These data are useful to researches about Science Education area and the Teaching Formation. Teaching professional practice could change and we see modifications in the teachers work, what depends of their realities and context. This project intents to respect the docent autonomy. This autonomy to responsible modifications during continued formation is called ``activist formative model" according Langhi & Nardi (Educação em Astronomia: repensando a formação de professores. São Paulo: Escrituras Editora, 2012). This project discusses about researches in Astronomy Education - still extreme rare in Brazil, when we compare with other areas in Science Education. We believe that actions like this could motivate the students to learn more Astronomy. Furthermore, this national action can be a rich source of data to investigations about teaching formation and scientific divulgation.

  11. Follow the Leaders: competition in the Brazilian Auto Financing Sector

    Directory of Open Access Journals (Sweden)

    Rodrigo M. S. Moita

    2014-09-01

    Full Text Available This study seeks to understand the competitive pattern and strategy of the firms in the Brazilian automobile financing market. First, we analyzed the strong segmentation observed in this market, determining market niches. We then estimated reaction functions to price changes. The results indicated that the three largest companies in the sector have a strong influence on interest rate setting within the entire segment. This phenomenon characterizes the competition of this sector as the leader-follower type, rather than Bertrand competition, the latter of which is often expected in the banking sector and it demonstrates the existence of the leading firms' market power.

  12. Independent environmental audit at COPENE (Petrochemical Company of Northeast, Brazil): first results of a partnership

    Energy Technology Data Exchange (ETDEWEB)

    Abreu Pereira, Vera L. de [Companhia Petroquimica do Nordeste (COPENE), Camacari, BA (Brazil). Div. de Engenharia Ambiental

    1993-12-31

    This paper presents the first experiences and results in the implementation of a pioneer model in environmental monitoring of a Brazilian companies consortium, for wastewater and groundwater monitoring. Some practical results, such as the flow reduction in the organic wastewaters and organic load in the final effluents, were obtained in the very first year of activities. 4 refs., 8 figs.

  13. The Brazilian Experience

    Energy Technology Data Exchange (ETDEWEB)

    Agostini, Antonio Carlos S. de

    1998-12-31

    This presentation discusses the technology and experience of Petrobras in the development of deep-water exploitation off the coast of Brazil. The company recently found important oil deposits in waters over 300 m deep in Campos Basin, the main petroleum province in Brazil, located offshore Rio de Janeiro State. It is estimated that 50% of the new discoveries will take place in waters deeper than 1000 m. Unlike other companies, Petrobras made an option to develop its offshore fields by means of sub-sea equipment and floating production units. This was possible mainly because of the characteristics of the reservoirs and the mild environmental conditions in Campos Basin. Petrobras has 288 subsea trees on the seabed, 48 subsea manifolds and 21 floating production units in operation. The company has constantly moved on to deeper and deeper waters and by the end of 1998 a new milestone will be achieved with a Roncador field subsea well at 1853 m. Procap-2000, a strategic research and development corporate programme for ultra-deep water technology, was developed. Other innovations by Petrobras are also discussed. 3 figs.

  14. Brazilian Congress structural balance analysis

    OpenAIRE

    Levorato, Mario; Frota, Yuri

    2016-01-01

    In this work, we study the behavior of Brazilian politicians and political parties with the help of clustering algorithms for signed social networks. For this purpose, we extract and analyze a collection of signed networks representing voting sessions of the lower house of Brazilian National Congress. We process all available voting data for the period between 2011 and 2016, by considering voting similarities between members of the Congress to define weighted signed links. The solutions obtai...

  15. The Role of Innovation in Internationalization of Brazilian Medium Firms that operate in Information Technology and Communication

    Directory of Open Access Journals (Sweden)

    Fernanda Ferreira Ribeiro

    2011-06-01

    Full Text Available The study aimed to examine the role of innovation in the internationalization of Brazilian companies that operate in the medium sector of Information and Communication Technology (ICT. To achieve this goal, we performed a descriptive qualitative research method used and how the study of multiple cases, which were researched in depth and Light Infocon and Dígitro. The main results of the survey revealed companies with different trajectories of internationalization, but whose innovation activities are central to the entry and operations in foreign markets. The results also showed the importance of innovative cooperative activities through alliances with universities, research institutes and other companies, and government support through funding. An additional contribution of this work was the analysis of the internationalization process of Brazilian companies innovative medium-sized sectors with high technological content, since most studies on internationalization in Brazil focuses on large industrial enterprises already established for decades in the national and sectors with low technological intensity.

  16. Análise da complexidade, estratégias e aprendizagem em projetos de melhoria contínua: estudos de caso em empresas brasileiras Analysis of complexity, strategies, and learning organization in continuous improvement processes: case studies in brazilian companies

    Directory of Open Access Journals (Sweden)

    Pedro Carlos Oprime

    2010-12-01

    Full Text Available O objetivo deste artigo é analisar projetos de melhoria contínua desenvolvidos por empresas industriais brasileiras com base na abordagem/programa da Manutenção Produtiva Total (Total Productive Maintenance, TPM e da Qualidade Total (Total Quality Management, TQM. As variáveis estudadas nas análises dos projetos foram as seguintes: i complexidade dos projetos; ii seus objetivos específicos; iii as estratégias competitivas relacionadas; iv o aprendizado organizacional obtido; e v as ferramentas e os principais pilares do TPM implementados. Selecionou-se para estudo projetos considerados de sucesso por suas empresas. Ao todo, analisaram-se 42 projetos de 12 diferentes empresas que representaram diversos segmentos industriais do Brasil. Os resultados indicaram correspondência entre a natureza do projeto, em termos da sua complexidade e estrutura organizacional, com a estratégia competitiva adotada.This paper analyses the major goals and results of TPM and TQM processes in companies that adopt these approaches. The main variables considered in this study were: i complexity of the projects developed by the companies; ii projects´ specific goals iii relationship between the projects and the company's strategy; iv relationship between projects and continuous improvement and organizational learning; v tools and TPM concepts that support the projects. A descriptive research was carried out using field research strategies. Forty-two processes adopted by 12 companies were analyzed in this study. The processes implemented were considered successful by the companies that adopt them and by outside specialists. The results indicated close relationship between the project`s nature (its complexity and team structure and the company`s strategy, project goals and organizational learning.

  17. Virtual Company and Modelbank

    DEFF Research Database (Denmark)

    Thorsteinsson, Uffe

    1996-01-01

    Ansøgning til Socrates programmet vedr. Tematisk netværk inden for området Virtual Company and Modelbank......Ansøgning til Socrates programmet vedr. Tematisk netværk inden for området Virtual Company and Modelbank...

  18. Conclusion: The balanced company

    DEFF Research Database (Denmark)

    Scheuer, John Damm; Jensen, Inger

    2013-01-01

    This concluding chapter brings together the various research findings of the book "The balanced company - organizing for the 21st Century" and develops a general overview of their implications for our understanding of the balancing processes unfolding in companies and organizations....

  19. Allocation for manufacturing companies

    Directory of Open Access Journals (Sweden)

    2010-06-01

    Full Text Available Assuring a high material availability for production is while reducing sourcing costs remains a major logistical challenge for producing companies. Lean economic processes, flexibility and responsiveness - beneficial both for the customer and for the supplier - are characteristics of an excellent customer-supplier relationship. Standard sourcing models offer a field-tested approach for setting up across company boarders processes.

  20. The mortality of companies

    Science.gov (United States)

    Daepp, Madeleine I. G.; Hamilton, Marcus J.; West, Geoffrey B.; Bettencourt, Luís M. A.

    2015-01-01

    The firm is a fundamental economic unit of contemporary human societies. Studies on the general quantitative and statistical character of firms have produced mixed results regarding their lifespans and mortality. We examine a comprehensive database of more than 25 000 publicly traded North American companies, from 1950 to 2009, to derive the statistics of firm lifespans. Based on detailed survival analysis, we show that the mortality of publicly traded companies manifests an approximately constant hazard rate over long periods of observation. This regularity indicates that mortality rates are independent of a company's age. We show that the typical half-life of a publicly traded company is about a decade, regardless of business sector. Our results shed new light on the dynamics of births and deaths of publicly traded companies and identify some of the necessary ingredients of a general theory of firms. PMID:25833247

  1. EARNINGS MANAGEMENT AND ECONOMIC CRISES IN THE BRAZILIAN CAPITAL MARKET

    Directory of Open Access Journals (Sweden)

    Aldy Fernandes da Silva

    2014-05-01

    Full Text Available The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities’ financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM practices. Our sample consisted in 3,772 firm-years observations, in 13 years – 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable, crisis as a macroeconomic factor (dummy variable of interest, ROA, market-to-book, size, leverage, foreign direct investment (FDI and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used.

  2. Assessing Brazilian educational inequalities

    Directory of Open Access Journals (Sweden)

    Benoit Lorel

    2008-03-01

    Full Text Available This paper provides an evaluation of schooling inequality in Brazil using different indicators such as the Education Gini coefficient, the Education Standard Deviation and the Average number of Years of Schooling. We draw up a statistical description of Brazilian human capital dispersion in time over the last half century, across regions and states. Our analysis suggests several conclusions: 1 Strong reduction of educational inequalities measured by Education Gini index. 2 A three parts picture of Brazil seems to emerge, reflecting initial conditions. 3 High increase of the Average number of Years of Schooling. 4 A significant link between Education Gini and the average education length. 5 Education Standard Deviation leads to inverted results compared to Education Gini. 6 Brazilian data are consistent with an Education Kuznets curve if we consider Education Standard Deviation.Esse trababalho busca avaliar o grau de desigualdade educacional no Brasil baseado-se em diferentes indicatores tais como: o índice de Gini educacional, os anos médios de escolaridade e no desvio padrão educacional. Tenta-se colocar uma descrição estatistica da distribuição do capital humano no Brasil, incluindo as diferenças estaduais e regionais observadas durante a ultima metade do século. As conclusões da nossa análise são as seguintes: 1 Forte reduç ão das desigualdades educativas calculadas com o Gini educacional. 2 Um retrato tripartido do Brasil parece se formar refletindo as condições iniciais. 3 Um forte aumento dos níveis de escolarização. 4 Uma relação significativa entre o Gini educacional e os anos médios de estudos. 5 O desvio padrão educacional leva aos resultados inversos do Gini educacional. 6 Os dados brasileiros admitem uma curva de Kuznets educacional se considerarmos o desvio padrão educacional.

  3. 75 FR 13524 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

    Science.gov (United States)

    2010-03-22

    ... Energy Regulatory Commission Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas... of Application March 16, 2010. Take notice that on March 5, 2010, Northern Natural Gas Company... other owners, Southern Natural Gas Company, Florida Gas Transmission Company, LLC, Transcontinental...

  4. 78 FR 11638 - Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice of Petition

    Science.gov (United States)

    2013-02-19

    ... Energy Regulatory Commission Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice... Docket Nos. PR13-29-000, and PR13-30-000 (not consolidated), Michigan Consolidated Gas Company (MichCon) and DTE Gas Company (DTE Gas) filed to institute a name change to both itself from MichCon to DTE...

  5. Functional redundancy and complementarities of seed dispersal by the last neotropical megafrugivores.

    Directory of Open Access Journals (Sweden)

    Rafael S Bueno

    Full Text Available BACKGROUND: Functional redundancy has been debated largely in ecology and conservation, yet we lack detailed empirical studies on the roles of functionally similar species in ecosystem function. Large bodied frugivores may disperse similar plant species and have strong impact on plant recruitment in tropical forests. The two largest frugivores in the neotropics, tapirs (Tapirus terrestris and muriquis (Brachyteles arachnoides are potential candidates for functional redundancy on seed dispersal effectiveness. Here we provide a comparison of the quantitative, qualitative and spatial effects on seed dispersal by these megafrugivores in a continuous Brazilian Atlantic forest. METHODOLOGY/PRINCIPAL FINDINGS: We found a low overlap of plant species dispersed by both muriquis and tapirs. A group of 35 muriquis occupied an area of 850 ha and dispersed 5 times more plant species, and 13 times more seeds than 22 tapirs living in the same area. Muriquis dispersed 2.4 times more seeds in any random position than tapirs. This can be explained mainly because seed deposition by muriquis leaves less empty space than tapirs. However, tapirs are able to disperse larger seeds than muriquis and move them into sites not reached by primates, such as large forest gaps, open areas and fragments nearby. Based on published information we found 302 plant species that are dispersed by at least one of these megafrugivores in the Brazilian Atlantic forest. CONCLUSIONS/SIGNIFICANCE: Our study showed that both megafrugivores play complementary rather than redundant roles as seed dispersers. Although tapirs disperse fewer seeds and species than muriquis, they disperse larger-seeded species and in places not used by primates. The selective extinction of these megafrugivores will change the spatial seed rain they generate and may have negative effects on the recruitment of several plant species, particularly those with large seeds that have muriquis and tapirs as the last living

  6. SICHUAN GEOPHYSICAL COMPANY

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    Sichuan Geophysical Company (abbreviated as SCGC below), originally named Sichuan Geophysical Company of CNPC Sichuan Petroleum, was founded in 1956 and is a subsidiary of CNPC Chuanqing Drilling Engineering Company Limited. With more than 50 years' development, SCGC now owns almost 3800 employees and has become a big oil & gas seismic exploration engineering service enterprise with the characteristic mountain seismic exploration techniques, and its annual business turnover reaches nearly 2 billion RMB. It can provide the integrated seismic exploration engineering service including seismic data acquisition, processing, interpretation, and geological comprehensive evaluation in various complex regions for clients at home and abroad.

  7. Seeds as biosocial commons

    NARCIS (Netherlands)

    Patnaik, Archana

    2016-01-01

    This research investigates and describes the conservation and use of Plant Genetic Resources (PGRs), especially seeds through processes of commonisation. Seeds form an important element for sustaining human life (through food production) and social relations (by maintaining agricultural socialities)

  8. Securitization in the Brazilian Banking Industry: An Empirical Study

    Directory of Open Access Journals (Sweden)

    Umbelina Cravo Teixeira Lagioia

    2009-05-01

    Full Text Available Securitization is a modality of structured finance which allows a company to raise funds based on its receivables through capital markets. In Brazil, securitization was developed mostly in the form of mutual funds -- the FIDC, which raise money by issuing senior quotas for qualified investors, and subordinated cotes, usually bought by the company that originated the receivables. This paper evaluates the risk and return for both kinds of investors through a stochastic model with two main variables: interest rates and default rates. The model is still sensible to the characteristics of the fund, like the amount of subordinated cotes, the type of asset being securitized; and the amount of receivables in relation to the assets. Regarding the case of senior cotes, the risk of returns under the basic level of interest rates is highly improbable; and in the case of subordinated cotes, the risk of returns under the basic interest rate may be considered still low, due to the high spreads observed in the Brazilian financial market. The simulations indicated that under historically mean interest rate volatility the default rates are the main component of the total risk. Accordingly to the developed analysis of international standards of regulation, the Brazilian Central Bank imposes very strong capital requirements to banks that securitize their assets and purchase the corresponding subordinated cotes.

  9. Seed Development and Germination

    Science.gov (United States)

    Seed is the fertilized and matured ovule of angiosperms and gymnosperms and represents a crucial stage in the life cycle of plants. Seeds of diverse plant species may display differences in size, shape and color. Despite apparent morphological variations, most mature seeds consist of three major com...

  10. Seed development and carbohydrates.

    NARCIS (Netherlands)

    Wittich, P.E.

    1998-01-01

    Seeds assure the plant the onset of a next generation and a way of dispersal. They consist of endosperm and an embryo (originating from gametophytic tissue), enveloped by a seed coat (sporophytic tissue). Plants generate different types of seeds. For instance, the endosperm may either be consumed by

  11. Physical and sanitary quality of soybean seeds produced in the state of Santa Catarina

    Directory of Open Access Journals (Sweden)

    Volmir Frandoloso

    2015-08-01

    Full Text Available Soybean production accounts for approximately 43% of Brazil’s grain produce, worth over 81 million tons for the 2012- 2013 cropping season. The use of quality seeds is essential for a high-yield agriculture, since low quality seeds compromise plant standing and increase production costs due to reseeding. This will in turn reduce yields through delays on the establishment dates. Seed quality is affected by relative humidity levels, mechanical damage during harvest and processing, thermal damage during the drying process and the environmental conditions during storage that could foster insect and fungi damage. The climate in the state of Santa Catarina favors soybean seed production, and seed companies in general work with high levels of technology. This work is aimed at characterizing the physical and sanitary quality of soybean seeds produced by different companies at different locations throughout the state of Santa Catarina (municipalities of Xanxerê, Abelardo Luz, Campos Novos and Canoinhas. The physical purity, moisture level, sanitary quality and mechanical damage of soybean seeds were studied at three stages, i.e. reception at the seed processing unit, at the end of the processing process and before being marketed. Results pointed out at mechanical injury and cultivar mixture as the main issues concerning seed lot quality, and that soybean seeds produced in Santa Catarina show pathogen contamination, which emphasizes the need for seed treatment.

  12. Reproductive biology and early establishment of Pinus elliottii var. elliottii in Brazilian sandy coastal plain vegetation: implications for biological invasion

    Directory of Open Access Journals (Sweden)

    Fernando Campanhã Bechara

    2013-04-01

    Full Text Available Pinus is the most invasive woody taxon, exceeded only by herbaceous plants. This study reports the reproductive biology and early establishment of Pinus elliottii Engelm. var. elliottii, describing its invasive properties in a protected natural area of the Brazilian coastal sandy plains. We evaluated the seed germination and rain, longevity of seed viability and the initial dynamics of the seedlings of Pinus elliottii var elliottii through field and laboratory experiments. We recorded a continuous seed rain of about 204.0 viable seeds m- 2 per year, with a 90 % germination rate. The seeds exhibited a low longevity of viability in the soil and a dense, permanent seedling bank that may explain the high levels of pine invasion. The environmental impact caused by the pine's biological invasion suggests the recommendation for its immediate eradication, together with a restoration plan to restitute the native biodiversity gradually.

  13. Parallel Careers and their Consequences for Companies in Brazil

    Directory of Open Access Journals (Sweden)

    Maria Candida Baumer Azevedo

    2014-04-01

    Full Text Available Given the relevance of the need to manage parallel careers to attract and retain people in organizations, this paper provides insight into this phenomenon from an organizational perspective. The parallel career concept, introduced by Alboher (2007 and recently addressed by Schuiling (2012, has previously been examined only from the perspective of the parallel career holder (PC holder. The paper provides insight from both individual and organizational perspectives on the phenomenon of parallel careers and considers how it can function as an important tool for attracting and retaining people by contributing to human development. This paper employs a qualitative approach that includes 30 semi-structured one-on-one interviews. The organizational perspective arises from the 15 interviews with human resources (HR executives from different companies. The individual viewpoint originates from the interviews with 15 executives who are also PC holders. An inductive content analysis approach was used to examine Brazilian companies and the Brazilian office of multinationals. Companies that are concerned about having the best talent on their teams can benefit from a deeper understanding of parallel careers, which can be used to attract, develop, and retain talent. Limitations and directions for future research are discussed.

  14. Brazilian Congress structural balance analysis

    CERN Document Server

    Levorato, Mario

    2016-01-01

    In this work, we study the behavior of Brazilian politicians and political parties with the help of clustering algorithms for signed social networks. For this purpose, we extract and analyze a collection of signed networks representing voting sessions of the lower house of Brazilian National Congress. We process all available voting data for the period between 2011 and 2016, by considering voting similarities between members of the Congress to define weighted signed links. The solutions obtained by solving Correlation Clustering (CC) problems are the basis for investigating deputies voting networks as well as questions about loyalty, leadership, coalitions, political crisis, and social phenomena such as mediation and polarization.

  15. Drivers of human resource management competences development in Brazilian multinational subsidiaries: a multilevel research

    Directory of Open Access Journals (Sweden)

    Germano Glufke Reis

    2014-09-01

    Full Text Available This article aims to verify the factors associated with the development of human resource management (HRM competences in foreign subsidiaries of Brazilian multinationals. These competences are essential in that they allow foreign units to adopt HRM practices that are consistent with the countries or markets in which they operate. A multilevel research was conducted, involving headquarters and subsidiaries of major Brazilian companies; the empirical analysis employed hierarchical linear modelling. Despite the recurrent debate on global standardisation versus local adaptation, it was identified that the integration of international HRM policies (addressing simultaneously global guidelines and local response may stimulate competences development. In addition, interaction in external networks in the host country may enhance the development of HRM competences in the subsidiaries. However, specific cultural factors of the company may inhibit development activity in units abroad.

  16. Analysis of the use of Essential GRI (G3 Indicators in the Reports of Companies in the Sectors of Oil, Gas, And Biofuels; And Public Utilities In Brazil

    Directory of Open Access Journals (Sweden)

    Silvana karina de Melo Travassos

    2014-08-01

    Full Text Available The objective of this article is to verify the degree of full adhesion and Effective Disclosure for business sectors in Brazil for oil, gas, and biofuel; and utilities, through sustainability reports prepared by the G3 version of the GRI Guidelines. The report of the Global Reporting Initiative (GRI is constituted by a set of principles and indicators of economic, social, and environmental concerns with emphasis on transparency, quality, and reliability. This paper develops a multi-case methodology using a qualitative approach and has an exploratory purpose concerning the compliance of the reports of Brazilian companies to the parameters of the GRI. We opted for the use of a non-probabilistic sample of Brazilian companies in two Brazilian sectors, namely oil, gas, and biofuel; and utilities. Then we obtained sustainability reports which provided the summary index of the indicators from the institutional page of each company on the internet. From these observations we found that some Brazilian companies are adhering to the use of indicators of Sustainability Reports proposed by GRI. Furthermore, we found that the fact that companies are part of the same economic sector implies they are at a similar level of adherence to the indicators. Also, we observed that despite the effort postulated by GRI to develop a quality model more consistent and complete for sustainability reports, its applicability in the Brazilian oil, gas, and biofuel; and utility industries still needs to be improved.

  17. Influence of Control and Family Management in the Indebtedness of Brazilian Open Business: a Quantitative Study

    Directory of Open Access Journals (Sweden)

    Liliane Cristina Segura

    2014-01-01

    Full Text Available This research investigated the influence of the family on the debt of Brazilian open business companies. Although there is a vast national and international literature on capital structure, there are still doubts on the importance of family in business management. In Brazil, due to the large number of family businesses, it is even more evident the need to investigate the issue. The studied population was composed of companies listed on the BM&FBovespa, in 2010, and the final sample consisted of 356 companies. Six years were analyzed (2004-2009, in a total of 2,136 observations. The results show that the studied companies that are familiar or that have family management have become less indebted than others. This result is in accordance with national and international studies, according to which family firms tend to be more conservative in their investments, seeking to use more equity than third party capital.

  18. The seed nuclear proteome.

    Science.gov (United States)

    Repetto, Ombretta; Rogniaux, Hélène; Larré, Colette; Thompson, Richard; Gallardo, Karine

    2012-01-01

    Understanding the regulatory networks coordinating seed development will help to manipulate seed traits, such as protein content and seed weight, in order to increase yield and seed nutritional value of important food crops, such as legumes. Because of the cardinal role of the nucleus in gene expression, sub-proteome analyses of nuclei from developing seeds were conducted, taking advantage of the sequences available for model species. In this review, we discuss the strategies used to separate and identify the nuclear proteins at a stage when the seed is preparing for reserve accumulation. We present how these data provide an insight into the complexity and distinctive features of the seed nuclear proteome. We discuss the presence of chromatin-modifying enzymes and proteins that have roles in RNA-directed DNA methylation and which may be involved in modifying genome architecture in preparation for seed filling. Specific features of the seed nuclei at the transition between the stage of cell divisions and that of cell expansion and reserve deposition are described here which may help to manipulate seed quality traits, such as seed weight.

  19. Improvement of the electric power sector through the access to the national power transmission system - SINTREL (Brazilian National System of Electric Power Transmission); Aperfeicoamento do setor de energia eletrica atraves do acesso a transmissao - SINTREL (Sistema Nacional de Transmissao de Energia Eletrica)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-04-01

    This report presents the organization and the operation of SINTREL (Brazilian National System of Electric Power Transmission), the national power transmission system, and it defines its function in the process of reform of the Brazilian electric sector. Besides showing the traditional organization of the companies and of the electric system, and the evolution of the organization of the Brazilian electric system to favor the competition.

  20. Oil Companies Climb Global List

    Institute of Scientific and Technical Information of China (English)

    JESSY ZHANG

    2006-01-01

    @@ Backed by the huge market size,China's energy companies have been ranked in the group of the world's largest industry players. On September 6th,eight companies from the Chinese mainland and six companies from Hong Kong SAR were included in this year's Platts Top 250 Energy Companies List.

  1. Deforestation in the Brazilian Amazon

    NARCIS (Netherlands)

    Boekhout van Solinge, T.

    2015-01-01

    This essay takes a (green) criminological and multidisciplinary perspective on deforestation in the Brazilian Amazon, by focusing on the crimes and damages that are associated with Amazonian deforestation. The analysis and results are partly based on longer ethnographic stays in North Brazil (Amazon

  2. Jorge de Lima: Brazilian Poet

    Science.gov (United States)

    Kennedy, James H.

    1973-01-01

    Discusses Jorge de Lima--born in Uniao dos Palmares, Brazil on April 23, 1893, died in Rio de Janeiro on November 15, 1953--who during the Twenties became an important member of the literary movement known as Modernism and wrote both religious and regional poetry constituting the beginnings of a Afro-Brazilian poetry. (Author/JM)

  3. BRAZILIAN EXPORTS OF MANUFACTURED WOOD

    Directory of Open Access Journals (Sweden)

    Rafael de Azevedo Calderon

    2010-08-01

    Full Text Available The present work deals with the Brazilian exports of sawnwood of non-coniferous, veneer sheets and plywood, from 1961 to 2002. The data regarding the three studied products, sawnwood of non-coniferous, veneer sheets and plywood, were joined through the method of Fisher so that an econometric evaluation of the market of the three products could be carried out. Supply and demand models of the Brazilian exports were specified. The results were satisfactory and they match with the literature. The supply of exports presented a positive answer in relation to the exporter's remuneration, to the production, to the use of the installed capacity (cycles of domestic economical activity and to the tendency, and negative in relation to the internal demand. The demand for the Brazilian exports was influenced positively by the world income, participation index and tendency, and negatively for the relative price. The low elasticity-price of the found demand can have implications in the conservation of the Brazilian forest resources because the exporters can increase the prices, reduce the amounts and still increase the incomes.

  4. SYNCHRONIZING THE in vitro GERMINATION OF Psidium guineense Sw. SEEDS BY MEANS OF OSMOTIC PRIMING

    Directory of Open Access Journals (Sweden)

    Márcia Adriana Carvalho dos Santos

    Full Text Available ABSTRACT The Brazilian guava (Psidium guineense Swartz is seed-propagated and, being native to the Caatinga biome, may frequently have uneven germination.Thus, we aimed to evaluate the synchronization of the in vitro seed germination of three accessions of the Brazilian guava, using water, polyethyleneglycol (PEG 6000, and potassium nitrate (KNO3 at different potentials and times of osmotic priming. Seeds from three accessions of the Brazilian guava (Y85, Y93,and Y97 from the UNEB/BA Germplasm Active Bank were subjected to the following pretreatments: -0.6, -1.0, -1.4, and -1,8 MPa PEG 6000; 10 and 20% KNO3 for 24h; 10 and 20% KNO3 for 48h; water for 24 and 48h; and non-primed seeds as the control. The experimental design was therefore a 10x3+1 factorial scheme. We assessed the germination percentage (G, mean germination time (MGT, germination speed (GS, and germination speed index (GSI. Data was subjected to analysis of variance followed by a means test (Duncan at 5% probability and regression. There was interaction between the priming treatments and accessions for all evaluated features, except G. PEG 6000 decreased the MGT (from 6 to 8 days and increased GS and GSI of seeds from all three accessions at potentials -1.0 to -1.5 MPa.Water-priming had a positive effect on MGT, GS, and GSI of accession Y85 seeds. KNO3 negatively affected germination of seeds from all three accessions. Thereby, we could synchronize seed germination of accessions Y85 and Y97 with PEG 6000.

  5. SOCIOECONOMIC DEVELOPMENT OF THE FOOTWEAR SECTOR: ONE COMPANY, TWO REGIONS

    Directory of Open Access Journals (Sweden)

    Silvania Terezinha Moll

    2014-09-01

    Full Text Available With the phenomenon of globalization, Brazilian companies have sought growth opportunities in several ways. Through tax incentives the states, from their governments, aimed to attract investment generating competition with others, a practice known as tax competition. Some companies, using this feature installed new production units or even moved to distant regions with poor socioeconomic conditions and poor qualification of manpower. This study aimed to examine the use of the territory from the case of a footwear company, located in two regions - South and Northeast - with quite diverse Human Development indices. From a comparative analysis of the perception of 658 workers of group D on development, it is assessed the impact of the industry installation in the new location, as well as with the workers working in the company's headquarters. It was also verified the socio economic growth of the municipalities of Nova Petrópolis in RS, and Russas, in Ceará, in the decade from 1997 to 2007.From the results of the research it has been identified differences between workers of the South Unit and the Northeast Unit regarding to formal education, salary level, family income, unionization, the first job, among others. As to the quality of life, satisfaction levels of workers before employment and after being hired by the company are also different in the two units. However there are points in common that relate to the acquisition of material goods, occupation and level of ambition of the workers.

  6. Efficient Seeds Computation Revisited

    CERN Document Server

    Christou, Michalis; Iliopoulos, Costas S; Kubica, Marcin; Pissis, Solon P; Radoszewski, Jakub; Rytter, Wojciech; Szreder, Bartosz; Walen, Tomasz

    2011-01-01

    The notion of the cover is a generalization of a period of a string, and there are linear time algorithms for finding the shortest cover. The seed is a more complicated generalization of periodicity, it is a cover of a superstring of a given string, and the shortest seed problem is of much higher algorithmic difficulty. The problem is not well understood, no linear time algorithm is known. In the paper we give linear time algorithms for some of its versions --- computing shortest left-seed array, longest left-seed array and checking for seeds of a given length. The algorithm for the last problem is used to compute the seed array of a string (i.e., the shortest seeds for all the prefixes of the string) in $O(n^2)$ time. We describe also a simpler alternative algorithm computing efficiently the shortest seeds. As a by-product we obtain an $O(n\\log{(n/m)})$ time algorithm checking if the shortest seed has length at least $m$ and finding the corresponding seed. We also correct some important details missing in th...

  7. Oil palm seed distribution

    Directory of Open Access Journals (Sweden)

    Durand-Gasselin Tristan

    2005-03-01

    Full Text Available For a tropical plant, the oil palm commodity chain has the peculiarity of possessing a major seed production sector for reasons that are primarily genetic. This seed sector has numerous original aspects. Breeders are also propagators and usually also distribute their seeds. Oil palm seeds are semi-recalcitrant: they display pseudo-dormancy. Achieving seed germination is difficult and requires lengthy treatments and special installations. This restriction greatly influences seed distribution and the role of the different stakeholders in the commodity chain. It was only once it had been discovered how the “sh” gene functioned, which controls shell thickness, and when it became necessary to produce “tenera” seeds derived from exclusively “dura x pisifera” crosses, that a true seed market developed. In addition it is difficult to organize seed distribution to smallholders. This is partly due to difficulties that the profession, or a State-run organization, has in controlling middlemen networks, and partly to the absence of any protective systems (UPOV, plant breeder certificate, etc. that generally oblige breeders to preserve and propagate parents in their own installations. In fact there are major inequalities in the access to seeds between agroindustry and smallholders. Another peculiarity of the oil palm seed market is the virtually total absence of guarantees for buyers: the quality of the research conducted by breeders, the seed production strategies necessary for transferring genetic progress, and the technical quality of production. The only guarantee today comes from the relations of confidence established year after year between breeders/distributors and growers. In this fields, research can lead to some proposals: molecular biology offers some interesting prospects for certifying seed quality and social science develop effective communication methods.

  8. Companies as "Cyborgs"?

    DEFF Research Database (Denmark)

    Thompson, Grahame

    This paper investigates the legal and commercial consequences of companies being considered as both an entity and a person in law – hence the notion of ‘cyborg’ in its title. It concentrates upon legal personhood and relates this particular feature to the issue of corporate citizenship. In turn...... corporate citizenship provides a link to considering the political role of companies, since in claiming citizenship they are implicitly at least claiming a particular set of political rights consequent upon that status, and announcing a particular politically constrained context associated...... with their operational characteristics. But what would be involved in granting companies full citizenship rights in the image of natural person citizenship? The paper explores this issue in connection to the differences between corporate social responsibility and an earlier idea of the socially responsible corporation...

  9. Captive insurance companies.

    Science.gov (United States)

    Strauss, Peter

    2014-01-01

    The landscape of the business world is changing; and now, more than ever, business owners are recognizing that life is filled with risks: known risk, calculated risk, and unexpected risk. Every day, businesses thrive or fail based on understanding the risk of owning and operating their business, and business owners are recognizing that there are alternative risk financing mechanisms other than simply taking out a basket of standard coverage as recommended by your friendly neighborhood agent. A captive insurance company is an insurance company established to provide a broad range of risk management capabilities to affiliated companies. The captive is owned by the business owner and can provide insurance to the business for potential future losses, whether or not the losses are already covered by a commercial carrier or are "self-insured." The premiums paid by your business are tax deductible. Meanwhile, the premiums that your captive collects are tax-free up to $1.2 million annually.

  10. RESTRUCTURING COMPANIES UNDER CRISIS

    Directory of Open Access Journals (Sweden)

    Hezi Aviram SHAYB

    2016-12-01

    Full Text Available Nobody is planning to fail, but many companies are failing because of lack of planning. Real business experience showed during the years that crisis can be prevented, avoided or limited. If detected in time, the risks associated with the crisis can be mitigated and the effects can be diminished, with the condition that the actions required are done fast, in a sharp and accurate manner. When it comes, a crisis brings an intense level of pressure and under these conditions there is no time or room for mistakes. Delays, losing focus and lack of planning will bring a company one step away from failure. The right way to deal with crisis, if required measures are not done in time, is to minimize the losses and reposition in the best way possible. Analysing the success stories of some of the biggest and strongest companies in the world, led to an important conclusion: the majority of these companies were in the situation to face huge crises which threatened their ability to survive in certain moments, on their way to success. With the right planning and by setting a proper organisational structure, the negative aspects of the crisis can be turned into benefits and opportunities for the company. The most critical challenge for management is to assess the level of exposure to risk of the company and identify the key points to focus on in order to overcome the crisis and create value. In order to set up a strong plan in dealing with crisis, a business organisation needs reliable, efficient and effective tools and this is what this article is all about.

  11. Does the informal seed system threaten cowpea seed health?

    NARCIS (Netherlands)

    Biemond, P.C.; Oguntade, O.; Lava Kumar, P.; Stomph, T.J.; Termorshuizen, A.J.; Struik, P.C.

    2013-01-01

    Most smallholder farmers in developing countries depend on an informal Seed System (SS) for their seed. The informal SS is often criticized because farmer-produced seed samples are not tested for seed health, thus accepting the risk of planting infected seeds. Here we aimed at assessing the quality

  12. COMPANY ACTIVITY FINANCIAL RISK

    Directory of Open Access Journals (Sweden)

    Caruntu Genu Alexandru

    2012-12-01

    Full Text Available In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of financial decisions involve uncertainty. Financial decisions are made based on cash flows under future contracts, which are par excellence incerte.Activitatea an enterprise that holds any weight in the industry is subject to risks, since it can not predict with certainty different components of its outcome (cost, quantity, price and operating cycle (purchase, processing, sales.

  13. PREVENTION OF COMPANY RISKS

    Directory of Open Access Journals (Sweden)

    SUCI U GHEORGHE

    2014-10-01

    Full Text Available A company’s manager has to create and maintain a healthy internal control system. An efficient internal control system implies the implementation in the company of risk management. Each company, but also each individual, who tries to attain certain objectives, establishes the activities which lead to the achievement of goals and, at the same time, tries to identify as many “threats” as possible, in order to take the necessary measures to eliminate them. Thus, even if one is not familiar with the concepts of risk and risk management, one acts, consciously or not, for that purpose.

  14. 78 FR 17763 - Housatonic Railroad Company, Inc., Maybrook Railroad Company, and Housatonic Transportation...

    Science.gov (United States)

    2013-03-22

    ... Surface Transportation Board Housatonic Railroad Company, Inc., Maybrook Railroad Company, and Housatonic Transportation Company--Intra-Corporate Family Transaction Exemption Housatonic Railroad Company, Inc. (HRRC), Maybrook Railroad Company (MRC), and Housatonic Transportation Company (HTC) (collectively,...

  15. Seed rain generated by bats under Cerrado's pasture remnant trees in a Neotropical savanna.

    Science.gov (United States)

    Ragusa-Netto, J; Santos, A A

    2015-11-01

    In this study we described the seed rain generated by bats under four Cerrado's tree species common within pastures, Buchenavia tomentosa, Couepia grandiflora, Licania humilis and Qualea grandiflora. We analyzed the similarity among the four tree species in terms of seed rain composition, and compared the number of seeds and seed species deposited under them. Besides that, we assessed the relationship between seed rain intensity and the density of each tree species. Then, we randomly selected 10 mature trees of each species to sample seed rain. We recorded a total of 4892 bat dispersed seeds from 11 species. Also, we observed that along the year seed deposition varied substantially under all trees. At least two seed sub-communities could be distinguished according to tree species used by bats as feeding roost. One related to Couepia grandiflora and Licania humilis, and the other to Buchenavia tomentosa and Qualea grandiflora trees. The variability of seed rain composition in any particular tree and the range of actual seed fall into a particular species indicate patchiness in seed rain, and the overall results appear to be consistent in terms of a substantial and diverse seed rain generated by bats in a highly anthropized landscape. This is the first study concerning seed dispersal by bats in modified Brazilian Cerrado, one of the most endangered biomes in the world. In this respect, by preserving a dense and diverse collection of remnant trees within today's pastures may, potentially, contribute to a faster Cerrado recovery in extensive areas that can be reclaimed for restoration in the future.

  16. Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets

    Directory of Open Access Journals (Sweden)

    Fernando Drago Lorencini

    2012-04-01

    Full Text Available The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted into Law 11.941/2009, certain accounting choices were allowed during the transition period. The Brazilian GAAPs allowed for restructuring costs and costs related to opening a new facility to be recognised as assets. As a transitional provision, companies were allowed to choose between maintaining or eliminating these values. In this paper, we attempted to identify which company characteristics were associated with this accounting choice. The final sample consisted of Brazilian companies listed on the BM & FBOVESPA, and a logistic regression identified two characteristics. Participation in one of the three different corporate governance levels of the BM & FBOVESPA was associated with the choice to derecognise the deferred assets, while companies decided to maintain the deferred asset if it was relatively large. The empirical evidence reported here contributes to the literature by explaining the manner in which a set of firm characteristics is related to a firm's accounting choices.

  17. The role of the seed sector in Italy for a modern and competitive agriculture

    Directory of Open Access Journals (Sweden)

    Marco Nardi

    2016-06-01

    Full Text Available The high number of seed companies that are active on the Italian market provides our agriculture with the most appropriate varieties. Italy is particularly suited for growing seed crops: thanks to its favourable environmental conditions and also to the high level of professional skills of companies and farmers, Italy plays a leading role in the multiplication and export of vegetables, rice and sugarbeet seeds. In many cases, seeds grown in Italy are exported for conditioning and then re-imported for distribution to the end users. In 2014 the annual turnover for seed sales in Italy was approximately EUR 680-700 million, at wholesale level and excluding the incidence of chemical seed treatment. The difference between the value of seed imports and exports has been negative in the last few years of an average amount of approximately EUR 100 million. At the moment there are about 300 seed companies trading on the Italian market (220 for agricultural plant species and 80 for vegetable species. Seed multiplication is also a great income opportunity for farmers: every year approximately 15,000 Italian farmers devote around 220,000 ha to grow seed crops. The use of high quality seed today represents not only a simple means to start a new cultivation, with a healthy, well identified and traced product, but an efficient way to transfer plant breeding results to farmers, in order to cope with the need of innovation and sustainability. Through the purchase and planting of certified seeds farmers support and strengthen variety research and innovation.

  18. EXPORT INCENTIVE PROGRAMS: A STUDY ABOUT BRAZILIAN SME’S FROM SANTA CATARINA STATE

    Directory of Open Access Journals (Sweden)

    Izabel Regina de Souza

    2012-01-01

    Full Text Available The reality of the Brazilian economy during the last decade has influenced many companies to get new markets to expand to other parameters of competition. The export incentive programs created by the government, is an example of this, and he has performed positively, strengthening the relationship of resources and capacity to develop sales strategies and relationships with the external market. With the use of financial incentive programs for export, companies can enjoy the competitiveness and advantages related to cost of goods or services, and thus help them achieve a satisfactory goal with the export activity. Careful to promote exports, the Brazilian government creates lines of financial incentives that can meet the needs of Brazilian companies. These floor plane are known as advances on exchange contracts (ACC, Advances on foreign exchange delivered (ACE, Program for Export – (Proex among others. Santa Catarina has been active in the export process of the country, accounting for significant numbers for the trade balance. The target of this study is to understand the reactions of the business of Santa Catarina in the use of financial incentives for export. The research method adopted, as to the purposes of research, the research was exploratory and the means of investigation was a qualitative field research through interviews. The results showed that the reasons these companies entering in the international market, have been opening new markets, new business opportunities and increase the export volume. Financial incentives are most commonly used by companies to Advance on Export Contracts (ACC and Advances on Foreign Exchange Delivered (ACE.

  19. Crystallization on prestructured seeds.

    Science.gov (United States)

    Jungblut, Swetlana; Dellago, Christoph

    2013-01-01

    The crystallization transition of an undercooled monodisperse Lennard-Jones fluid in the presence of small prestructured seeds is studied with transition path sampling combined with molecular dynamics simulations. Compared to the homogeneous crystallization, clusters of a few particles arranged into a face- and body-centered cubic structure enhance the crystallization, while icosahedrally ordered seeds do not change the reaction rate. We identify two distinct nucleation regimes-close to the seed and in the bulk. Crystallites form close to the face- and body-centered structures and tend to stay away from the icosahedrally ordered seeds.

  20. QTL mapping for yield components and agronomic traits in a Brazilian soybean population

    Directory of Open Access Journals (Sweden)

    Josiane Isabela da Silva Rodrigues

    2016-11-01

    Full Text Available The objective of this work was to map QTL for agronomic traits in a Brazilian soybean population. For this, 207 F2:3 progenies from the cross CS3035PTA276-1-5-2x UFVS2012 were genotyped and cultivated in Viçosa-MG, using randomized block design with three replications. QTL detection was carried out by linear regression and composite interval mapping. Thirty molecular markers linked to QTL were detected by linear regression for the total of nine agronomic traits. QTL for SWP (seed weight per plant, W100S (weight of 100 seeds, NPP (number of pods per plant, and NSP (number of seeds per plant were detected by composite interval mapping. Four QTL with additive effect are promising for marker-assisted selection (MAS. Particularly, the markers Satt155 and Satt300 could be useful in simultaneous selection for greater SWP, NPP, and NSP.

  1. Smart customers, dumb companies.

    Science.gov (United States)

    Locke, C

    2000-01-01

    Customers today are being bombarded with an overwhelming array of choices. To alleviate customer frustration, say Steven Cristol and Peter Sealey in Simplicity Marketing, companies should stop creating new brands and product extensions. Better to consolidate product and service functions by following a four R approach: replace, repackage, reposition, and replenish. That's an outmoded, dictatorial view of markets, says Christopher Locke. Far from being stymied by choices, customers are rapidly becoming smarter than the companies that pretend to serve them. In this networked economy, people are talking among themselves, and that changes everything. Locke predicts we'll see a growing number of well-defined micromarkets--groups of customers converging in real time around entertaining and knowledgeable voices--such as NPR's car guys and the Motley Fool investment site. "Micromedia" Web sites will replace traditional advertising because they'll provide credible user-supplied news about products and services. Locke contends that an open exchange of information solves the "problem" of choice much better than manipulative strategies like simplicity or even permission marketing. Companies can participate in micromarkets through what Locke dubs "gonzo marketing." If Ford, for example, discovers that a subset of its employees are organic gardeners, it may offer support to a big independent organic-gardening Web site with donations and employee volunteers. This marketing effort would be driven not by advertising managers but by people with genuine interest in each micromarket, so it would have credibility with customers. With gonzo marketing, both companies and their markets will benefit.

  2. Effects of tallowtree seed coat on seed germination

    Institute of Scientific and Technical Information of China (English)

    LI Shu-xian; GU Hong-biao; MAO Yan; YIN Tong-ming; GAO Han-dong

    2012-01-01

    We measured physiological parameters including water uptake,in-vitro embryo germination ratio,and seed coat structure observed by scanning electron microscopy (SEM) to explore the influence of seed coat on the germination of seeds of tallow tree (Sapium sebiferum (Linn) Roxb.).Tallow tree seeds had good water permeability.We found that germination of cabbage seeds was inhibited when cabbage seeds were soaked in extracted solutions from tallow tree seed coat.Seed coat structure at the side of the radicle appeared to be a barrier to seed germination.We tested methods to break tallow tree seed dormancy.Dormancy of tallow tree seeds was overcome by soaking the seeds in 500 mg·L-1 or 1000 mg·L-1 GA3,followed by 100 days of cold stratification.

  3. THE EVOLUTION OF CSR ACROSS LISTED BRAZILIAN FIRMS

    Directory of Open Access Journals (Sweden)

    Ana Gisbert

    2012-03-01

    Full Text Available This paper analyzes the improvements in corporate social responsibility (CSR among Brazilian companies listed on the Sao Paulo Stock Exchange – Bovespa, focusing on the type of social and environmental projects together with the amount of investments over the period 2003-2007. The empirical analysis is based on the content of the CSR reports of 48 companies, among them those making up the Bovespa’s Corporate Sustainability Index. All the identified social and environmental projects were classified into eleven categories and three investment categories: internal, external and environmental. The results show the need to standardize the CSR reports due to the absence of uniformity among the sample firms. The investment data reveal a significant increase in external investment projects, followed by the internal category. The results of the environmental category reveal only a moderate increase due to the reduction of the environmental investment in the petroleum industry. Overall, the results reveal that companies tend to invest in projects strongly linked to their main activities.

  4. Performance of brazilian supermarket companies: a data envelopment analysis approach Desempeño organizacional en el sector de los supermercados brasileños: un analisis apoyado en el dea Desempenho organizacional no setor supermercadista brasileiro: uma análise apoiada em dea

    Directory of Open Access Journals (Sweden)

    Marco Antonio Ferreira de Souza

    2010-06-01

    Full Text Available This article applies Data Envelopment Analysis, DEA, to compare the relative performance of the 100 smallest supermarket companies from the list of the 300 largest in the sector. This is in consideration of relevance that has been given to DEA by academics. Results disclose that all single store companies have performance problems related to economies of scale while chain stores have problems more frequently related to poor technical efficiency. The ten largest supermarket companies have better performance, especially with regard to efficiency of scale, than the ten smallest supermarkets studied.El presente artículo pretende analizar el desempeño de las 100 empresas más pequeñas entre las 300 más grandes del sector de supermercados. En este contexto, se presenta como contribución una discusión del desempeño relativo por medio de la aplicación del Análisis Envolvente de Datos (DEA. Los resultados muestran, entre otras informaciones interesantes, que todos los supermercados con una sola tienda tienen sus problemas de rendimiento relacionados con la escala, mientras que aquellos con más de una tienda presentan más problemas relacionados con la eficiencia técnica. Se advierte que, en general, especialmente en lo que se refiere a la eficiencia de escala, los 10 supermercados más grandes tienen un rendimiento superior en comparación con los 10 más pequeños.Este artigo tem como objetivo analisar o desempenho das 100 menores empresas supermercadistas dentre as 300 maiores do setor. Nesse contexto, apresenta-se como contribuição uma discussão do desempenho relativo por meio da aplicação da Análise Envoltória de Dados (DEA. Os resultados mostram, entre outras informações interessantes, que todos os supermercados com uma loja única têm seus problemas de desempenho relacionados à escala, enquanto os que têm mais de uma loja apresentam problemas relacionados mais

  5. A brief overview of Sino-Brazilian relations

    Institute of Scientific and Technical Information of China (English)

    Hinia Lan Wan

    2011-01-01

    This paper reviews the Sino-Brazilian relations approaching a Brazilian perspective and outlines bilateral trade features,challenges and opportunities.It is basically a reflection after analyzes on the existing literature related to Brazilian foreign rela

  6. Muskmelon seed priming in relation to seed vigor

    OpenAIRE

    Nascimento Warley Marcos; Aragão Fernando Antônio Souza de

    2004-01-01

    A number of important factors may affect seed priming response, including seed quality. Effects of seed vigor on seed priming response were investigated using seed lots of two muskmelon (Cucumis melo L.) cultivars. Seeds of muskmelon, cvs. Mission and Top Net SR were artificially aged at 43°C for 0, 20 and 40 hours. Seeds were primed for six days in darkness at 25°C in KNO3 (0.35 mol L-1) aerated solution. Aged seeds germinated poorly at 17°C. Priming increased germination rate at 17 and 25°C...

  7. 12 CFR 583.15 - Parent company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Parent company. 583.15 Section 583.15 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.15 Parent company. The term parent company means any company which directly or indirectly controls any other company or companies....

  8. Brazilian Studies Then and Now

    Directory of Open Access Journals (Sweden)

    Anthony Pereira

    2012-09-01

    Full Text Available In 1912 the Brazilian diplomat and scholar Manuel de Oliveira Lima gave six lectures at Stanford University that encapsulated his views of what we now call Brazilian Studies. This article summarizes Oliveira Lima’s lectures. It then points out three aspects of Oliveira Lima’s worldview that are problematic from the perspective of the twenty-first century: his Eurocentrism; the unproblematic nature of the nation-state in his thinking; and his largely negative view of Brazil’s racial heritage. The third part of the essay analyzes three aspects of Oliveira Lima’s lectures that are still contemporary. These are the need to establish an adequate comparative context for the study of Brazil; the difficulty of justifying an academic discipline that revolves around the study of a single country; and the challenge of uniting disparate and specialized disciplines in order to appreciate Brazil’s complexity and trajectory in the modern world. In the conclusion, some guidelines for maintaining Brazilian Studies as a vibrant field are suggested.

  9. INTERNATIONALIZATION STRATEGIES OF THE BRAZILIAN MEAT AGRIBUSINESS SECTOR: EXPORTS OR DIRECT INVESTMENT ABROAD?

    Directory of Open Access Journals (Sweden)

    Eva Stal

    2010-11-01

    Full Text Available The article analyzes the internationalization strategies of the four largest Brazilian companies in the meat (beef, pork and poultry agribusiness sector, by considering the comparative and competitive advantages of the country and the companies. JBS, Marfrig, Sadia and Perdigão were studied, of which the last two merged in May 2009, forming Brasil Foods. The authors looked into what led these companies to start investing  abroad directly, as from 2005, as a complement to their exports, the preferred strategy for placing products in foreign markets. The research method used was the multiple case study, drawing on primary data (interviews, corporate annual reports, financial statements, press releases and shareholder information and secondary data (theses, dissertations, academic articles, reports in newspapers and business journals, using bibliographic and documentary research. Everything was analyzed in the light of international business and strategy theories. The results show that exports still predominate and that investing directly abroad was, in principle, a reactive strategy to sanitary barriers against Brazilian products. However, the acquisition of companies in restriction-free countries has increased as part of a forward-looking strategy for gaining access to new markets and strengthening brands. Key-words: Agribusiness. Internationalization. Strategy. 

  10. PERFORMANCE IN CROSS-BORDER MERGERS AND ACQUISITIONS: AN EMPIRICAL ANALYSIS OF THE BRAZILIAN CASE

    Directory of Open Access Journals (Sweden)

    Adriana Bruscato Bortoluzzo

    2014-10-01

    Full Text Available The purpose of this article is to investigate whether the cross-border acquisitions made by Brazilian companies over the past 15 years have improved their financial performance. Drawing on institutional, sociocultural, and organizational learning theories, this study develops and empirically tests several hypotheses on the determinants of M&A performance. The results demonstrate that the cross-border acquisition moves by Brazilian companies actually improve their financial performance. Financial performance tends to be positive when the cultural distance between the countries of the acquiring and acquired companies is low to medium and when the institutional context of the acquired company is a developed one. We also found an inverted-U shape relationship between acquiring companies’ previous international M&A experience and the performance of a new cross-border operation. These findings suggest that research on international M&As should include acquirers’ M&A experience as well as the institutional characteristics of their target countries.

  11. What Are Chia Seeds?

    Science.gov (United States)

    ... diet? Chia seeds come from the desert plant Salvia hispanica , a member of the mint family. Salvia hispanica seed is often sold under its common name "chia" as well as several trademarked names. Its origin is believed to be in ... plant, Salvia columbariae (golden chia), were used primarily by Native ...

  12. Seed dispersal in fens

    NARCIS (Netherlands)

    Middleton, Beth; van Diggelen, Rudy; Jensen, Kai

    2006-01-01

    Question: How does seed dispersal reduce fen isolation and contribute to biodiversity? Location: European and North American fens. Methods: This paper reviews the literature on seed dispersal to fens. Results: Landscape fragmentation may reduce dispersal opportunities thereby isolating fens and redu

  13. Seed thioredoxin h

    DEFF Research Database (Denmark)

    Hägglund, Per; Finnie, Christine; Yano, Hiroyuki;

    2016-01-01

    , for example chloroplastic f- and m-type thioredoxins involved in regulation of the Calvin-Benson cycle. The cytosolic h-type thioredoxins act as key regulators of seed germination and are recycled by NADPH-dependent thioredoxin reductase. The present review on thioredoxin h systems in plant seeds focuses...

  14. Genetically modified crops: Brazilian law and overview.

    Science.gov (United States)

    Marinho, C D; Martins, F J O; Amaral Júnior, A T; Gonçalves, L S A; dos Santos, O J A P; Alves, D P; Brasileiro, B P; Peternelli, L A

    2014-07-07

    In Brazil, the first genetically modified (GM) crop was released in 1998, and it is estimated that 84, 78, and 50% of crop areas containing soybean, corn, and cotton, respectively, were transgenic in 2012. This intense and rapid adoption rate confirms that the choice to use technology has been the main factor in developing national agriculture. Thus, this review focuses on understanding these dynamics in the context of farmers, trade relations, and legislation. To accomplish this goal, a survey was conducted using the database of the National Cultivar Registry and the National Service for Plant Variety Protection of the Ministry of Agriculture, Livestock and Supply [Ministério da Agricultura, Pecuária e Abastecimento (MAPA)] between 1998 and October 13, 2013. To date, 36 events have been released: five for soybeans, 18 for corn, 12 for cotton, and one for beans. From these events, 1395 cultivars have been developed and registered: 582 for soybean, 783 for corn and 30 for cotton. Monsanto owns 73.05% of the technologies used to develop these cultivars, while the Dow AgroScience - DuPont partnership and Syngenta have 16.34 and 4.37% ownership, respectively. Thus, the provision of transgenic seeds by these companies is an oligopoly supported by legislation. Moreover, there has been a rapid replacement of conventional crops by GM crops, whose technologies belong almost exclusively to four multinational companies, with the major ownership by Monsanto. These results reflect a warning to the government of the increased dependence on multinational corporations for key agricultural commodities.

  15. The earliest seeds

    Science.gov (United States)

    Gillespie, W.H.; Rothwell, G.W.; Scheckler, S.E.

    1981-01-01

    Lagenostomalean-type seeds in bifurcating cupule systems have been discovered in the late Devonian Hampshire Formation of Randolph County, West Virginia, USA (Fig. 1). The associated megaflora, plants from coal balls, and vertebrate and invertebrate faunas demonstrate that the material is Famennian; the microflora indicates a more specific Fa2c age. Consequently, these seeds predate Archaeosperma arnoldii1 from the Fa2d of northeastern Pennsylvania, the oldest previously reported seed. By applying precision fracture, transfer, de??gagement, and thin-section techniques to selected cupules from the more than 100 specimens on hand, we have determined the three-dimensional morphology and histology of the seeds (Fig. 2a-h, k) and cupule systems. A comparison with known late Devonian to early Carboniferous seeds reveals that ours are more primitively organized than all except Genomosperma2,3. ?? 1981 Nature Publishing Group.

  16. Seed germination and vigor.

    Science.gov (United States)

    Rajjou, Loïc; Duval, Manuel; Gallardo, Karine; Catusse, Julie; Bally, Julia; Job, Claudette; Job, Dominique

    2012-01-01

    Germination vigor is driven by the ability of the plant embryo, embedded within the seed, to resume its metabolic activity in a coordinated and sequential manner. Studies using "-omics" approaches support the finding that a main contributor of seed germination success is the quality of the messenger RNAs stored during embryo maturation on the mother plant. In addition, proteostasis and DNA integrity play a major role in the germination phenotype. Because of its pivotal role in cell metabolism and its close relationships with hormone signaling pathways regulating seed germination, the sulfur amino acid metabolism pathway represents a key biochemical determinant of the commitment of the seed to initiate its development toward germination. This review highlights that germination vigor depends on multiple biochemical and molecular variables. Their characterization is expected to deliver new markers of seed quality that can be used in breeding programs and/or in biotechnological approaches to improve crop yields.

  17. High speed measurement of corn seed viability using hyperspectral imaging

    Science.gov (United States)

    Ambrose, Ashabahebwa; Kandpal, Lalit Mohan; Kim, Moon S.; Lee, Wang-Hee; Cho, Byoung-Kwan

    2016-03-01

    Corn is one of the most cultivated crops all over world as food for humans as well as animals. Optimized agronomic practices and improved technological interventions during planting, harvesting and post-harvest handling are critical to improving the quantity and quality of corn production. Seed germination and vigor are the primary determinants of high yield notwithstanding any other factors that may play during the growth period. Seed viability may be lost during storage due to unfavorable conditions e.g. moisture content and temperatures, or physical damage during mechanical processing e.g. shelling, or over heating during drying. It is therefore vital for seed companies and farmers to test and ascertain seed viability to avoid losses of any kind. This study aimed at investigating the possibility of using hyperspectral imaging (HSI) technique to discriminate viable and nonviable corn seeds. A group of corn samples were heat treated by using microwave process while a group of seeds were kept as control group (untreated). The hyperspectral images of corn seeds of both groups were captured between 400 and 2500 nm wave range. Partial least squares discriminant analysis (PLS-DA) was built for the classification of aged (heat treated) and normal (untreated) corn seeds. The model showed highest classification accuracy of 97.6% (calibration) and 95.6% (prediction) in the SWIR region of the HSI. Furthermore, the PLS-DA and binary images were capable to provide the visual information of treated and untreated corn seeds. The overall results suggest that HSI technique is accurate for classification of viable and non-viable seeds with non-destructive manner.

  18. Company cases Denmark

    DEFF Research Database (Denmark)

    Tølle, Martin; Pedersen, Jørgen Lindgaard

    2005-01-01

    for government sector in Denmark. DC employed 1,000 persons and had a market share on 75 % in the market of large government institutions when it was taken over. Danish government wanted to sell DC in order to get more intensity in competion in IT - markets in general and especially in the market for public...... IT - solitions. CSC wanted to buy DC to penetrate the Nordic market. Some effects can be mentioned: Employment in CSC - DK is in 2003 1,700 persons or 2,600 including other companies bought up recently. In innovation positive effects can be registered from contacts with CSC - International. Not only from access...... - Laboratoriet, Benzon - Pharma and Pharma - Medica during years 1988 - 1991.Nycomed wants to establish itself as a company on European level.After a decade with different owners, fusions and splitting ups a construction in which head quarter and R&D move to Denmark close to Copenhagen. The importance...

  19. PRICING OF BT COTTON SEEDS IN INDIA: THE DEBATE BEHIND

    Directory of Open Access Journals (Sweden)

    Anchal ARORA

    2014-11-01

    Full Text Available In 2006 the state government of Andhra Pradesh reduced the Bt cotton seed prices from Indian Rs1600 to Rs750 in order to make the technology affordable and accessible to small and marginal farmers in the state and also to prevent the monopolistic market structure in the seed market. The drastic reduction in seed prices, on the other hand could affect the profitability of seed providing companies and curb their incentives to innovate in future. Recent literature has also examined the impact of price controls on diffusion of technology, revenue and profitability of seed providers. It suggests that price controls have positively impacted the diffusion of technology in India, and were also successful in increasing the revenue of seed providers in the short run. However, the impact of price controls on profitability would depend on cost conditions. In the light of the above discussion, this article attempts to discuss the debate behind price controls and draws certain policy implications pertaining to pricing of Bt seeds, which has an international policy relevance.

  20. IMPLEMENTATION OF QUALITATIVE RULES IN COMPANY`S INFORMATION MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Anna WOLNOWSKA

    2012-07-01

    Full Text Available In the article there were presented chosen issues of quality management. Important role of information and work processes in companies were emphasized . Based on eight rules of quality management, TQM standards and ideas of discipline pioneers like Deming, Juran, Crosby and Shewart, author has constructed way of using chosen rules and assumptions to company`s information circulation. Analogy, suggested by author, has not only emphasized importance of information as a company`s resource, but also has pointed to possibility of improving ways of managing this information.

  1. enjoy the company of

    Institute of Scientific and Technical Information of China (English)

    柳延延

    2004-01-01

    @@ 请先读一段文字: John is a clean-cut, great-looking guy who likes his father and mother, who frowns on drugs, who takes his profession seriously, who likes to have a good time, who enjoys the company of the opposite sex, and who has his own goals and values. He's a boy with no surprise up in his sleeve.

  2. Building Company Loyalty System

    OpenAIRE

    Haniková, Alžběta

    2010-01-01

    The thesis discusses the importance of loyal customers, and loyalty system as a tool for building loyalty. It defines loyalty and customer satisfaction, it deals with the issue of customer retention. It describes the history and types of loyalty programs, important factors for deciding on their implementation and problems associated with them. The practical part is concerned with the clothing market, Orsay company and its Orsay Club loyalty systeme. The work also includes a survey of the loya...

  3. Brazilian union actions for workers' health protection

    Directory of Open Access Journals (Sweden)

    Rodolpho Repullo Junior

    Full Text Available CONTEXT: Many authors have emphasized the importance of worker strength through unionized organizations, in relation to the improvement of working procedures, and have reported on the decisiveness of labor movement actions in achieving modifications within the field of work and health. OBJECTIVE: To describe the ways in which Brazilian unions have tried to intervene in health-illness and work processes, identifying the existence of commonality in union actions in this field. TYPE OF STUDY: Qualitative study. SETTING: Postgraduate Program, Environmental Health Department, Faculdade de Saúde Pública, Universidade de São Paulo, São Paulo, Brazil. METHODS: Union health advisers and directors were interviewed. Documents relating to union action towards protecting workers' health were collected and analyzed. RESULTS: Unions articulate actions regarding workers' health of a technical and political nature that involve many aspects and high complexity. These have been divided into thematic categories for better analysis. DISCUSSION: Union actions regarding workers' health in Brazil are restricted to some unions, located mainly in the southern, southeastern and northeastern regions of the country. Nonetheless, the unions undertaking such actions represent many professions of great economic and political importance. CONCLUSIONS: The recent changes in health and safety at work regulations, recognition of professional diseases, creation of workers' health services and programs within the unified health system, and operational improvements in companies' specialized safety and occupational medicine services, all basically result from union action. There is commonality of union action in this field in its seeking of technical and political strengthening for all workers and their general and local representation. This has the objective of benefiting collective bargaining between employers and workers. Inter-institutional action on behalf of workers' rights

  4. Different perceptions of company leaders: Corporate social responsibility in Brazil and India

    Directory of Open Access Journals (Sweden)

    Mônica Cavalcanti Sá de Abreu

    2015-05-01

    Full Text Available This article evaluates corporate social responsibility strategies and efforts to implement them in a Brazilian oil and gas multinational and an Indian steel multinational. Qualitative research was conducted through interviews with executives of both companies, and a content analysis and comparison of approaches to corporate social responsibility and engagement with stakeholders were made. The evidence from this research shows that the type of corporate social responsibility adopted by each company depends on the ethical values, socio-economic environment, legal and institutional framework of the country in which the firm operates.

  5. PERFORMANCE INDICATORS APPLIED TO BRAZILIAN PRIVATE EDUCATIONAL INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Átila de Melo Lira

    2015-06-01

    Full Text Available Initially focused on for-profit companies the Balance Scorecard (BSC has been adopted by many organizations with different objectives, such as higher education institutions (HEIs. However, it is not clear if the adoption of the BSC model is appropriate, or yet is hard to perceive how HEIs have modified and implemented this tool for evaluating educational institutions, public or privates, in Brazil. This study aims to fill the gap existent in the context of using the BSC in organizations. We intend to demonstrate how these organizations use performance indicators to measure their primary activities. A quantitative and exploratory study was developed from the analysis of performance indicators found in the web sites to Brazilian universities. A total of 91 Brazilian private universities evaluation process were reviewed. Even with a considerable amount of private HEIs there are few that have performance indicators guided by numerical and statistical data covering its main activities which is a concern for their managers in terms of managerial control.

  6. Impacto da contabilização do leasing operacional no balanço patrimonial: o caso das Cias. aéreas brasileiras TAM e GOL = The impact of operating leasing recognition in the balance sheet: the case of brazilian airlines companies Tam and Gol

    Directory of Open Access Journals (Sweden)

    Ludmila de Melo Souza

    2011-08-01

    Full Text Available As operações de leasing são utilizadas pelas empresas como uma forma alternativa de capitalização. Atualmente, esse tipo de operação pode ser classificado em duas modalidades: financeiro e operacional, em que este funciona como um contrato de aluguel e aquele se assemelha a uma compra financiada. Em termos de contabilização, a grande diferença é que o leasing operacional não integra o balanço. O FASB, ciente dessa possível distorção que a não contabilização gera no usuário da informação contábil, reuniu-se com o IASB e discutiram a melhor forma para solucionar o problema. Os dois conselhos decidiram provisoriamente que as arrendatárias devem contabilizar as operações decorrentes de leasing operacional no ativo e no passivo. Portanto, o objetivo do trabalho é verificar o impacto da contabilização do leasing operacional de forma semelhante ao leasing financeiro na estrutura patrimonial das empresas presentes na amostra. Assim, o presente trabalho analisou os Balanços Patrimoniais da TAM e da GOL nos anos de 2007 a 2009, uma vez que as companhias aéreas são grandes usuárias das operações de leasing operacional na “aquisição” de aeronaves. Os balanços foram ajustados com os valores informados nas notas explicativas. Conclui-se que o registro das operações de leasing operacional representou para as empresas analisadas um significativo impacto na estrutura patrimonial e consequentemente nos indicadores financeiros e que a contabilização das operações de leasing operacional dará maior transparência às demonstrações contábeis.Leasing transactions are used by companies as a way to get capitalized. However, this type of transaction can be classified in two types: financial and operating, in which the operating leasing works as a rent and financial leasing resembles a financed purchase. The most important difference in the accounting model is that the operating lease is not included in the balance sheet

  7. Leadership Style and Organizational Performance: a Comparative Description of Two Companies

    Directory of Open Access Journals (Sweden)

    Patrícia Amélia Tomei

    2016-04-01

    Full Text Available This work analyzed leadership styles and organizational performance comparing two small Brazilian family-owned companies using a mixed-method quantitative and qualitative approach. Qualitative data were collected by means of interviews conducted with the respective company leaders about the history of the organization, the role of founders, and company mission, vision, values and organizational strategies. Quantitative data were collected by means of questionnaires applied to subordinates to identify the leadership style prevalent in the companies and business performance. Results showed that both leaders posssess transactional leadership characteristics, but only the leader of company B has some transformational leadership characteristics. Company A's performance stood out only with respect to marketing and financial results, revealing an unsatisfactory organizational climate, while company B showed satisfactory results with respect to all measures of performance. The comparative study of the two cases revealed that transactional leadership influences organizational efficiency while transformational leadership favors effectiveness and the achievement of tangible and intangible returns for the company.

  8. Magnetic stimulation of marigold seed

    Science.gov (United States)

    Afzal, I.; Mukhtar, K.; Qasim, M.; Basra, S. M. A.; Shahid, M.; Haq, Z.

    2012-10-01

    The effects of magnetic field treatments of French marigold seeds on germination, early seedling growth and biochemical changes of seedlings were studied under controlled conditions. For this purpose, seeds were exposed to five different magnetic seed treatments for 3 min each. Most of seed treatments resulted in improved germination speed and spread, root and shoot length, seed soluble sugars and a-amylase activity. Magnetic seed treatment with 100 mT maximally improved germination, seedling vigour and starch metabolism as compared to control and other seed treatments. In emergence experiment, higher emergence percentage (4-fold), emergence index (5-fold) and vigorous seedling growth were obtained in seeds treated with 100 mT. Overall, the enhancement of marigold seeds by magnetic seed treatment with 100 mT could be related to enhanced starch metabolism. The results suggest that magnetic field treatments of French marigold seeds have the potential to enhance germination, early growth and biochemical parameters of seedlings.

  9. Production, Marketing and Value Chain Mapping of 'Srijana' Tomato Hybrid Seed in Nepal

    Directory of Open Access Journals (Sweden)

    Dinesh Babu Thapa Magar

    2016-12-01

    Full Text Available A tomato variety known as ‘Srijana’ developed by Nepal Agricultural Research Council (NARC has been substantially popular among Nepalese farmers and entrepreneurs. To understand the seed value chain of the Srijana hybrid tomato, a survey was conducted in 2014/15 with public research and extension institutions, private seed companies/firms, non-governmental organization and community group including individual farmers, involved in Srijana tomato seed production. The survey covered random selection of 30 agro-vets and 30 farmers in Kathmandu valley, Kavre, Nuwakot, Dolakha and Kaski districts, Nepal where production of Srijana tomato seed is mostly concentrated. A focus group discussion was also conducted with commercial tomato farmers in each of the study districts. The study showed a total production of 293 kg Srijana seed having a value of around 47 million Nepalese Rupees (US $ 470 thousands in year 2013/14. Private sector was the dominant actor sharing about 85% of the total Srijana seed production followed by non-governmental organization (10%, farmers group (3% and governmental station/farm/centers (2%, respectively. Out of the total Srijana seed produced, about 95% was consumed in domestic market while 5% was exported to India. The study revealed increasing trend of production, supply and price of Srijana tomato seed. About 0.3 million NRs (US $ 3,000 profit was estimated through the production of Srijana tomato seed in 0.05 hectares (500 m2 of land. Agro-vets (private sector seed dealers were the major actors for supplying the seed from the producers to farms and received a higher profit margins. The farmers producing and selling the seed in technical assistance of public agencies received higher producer`s share (66.6% than farmers producing and selling seed through own group (60%, technical assistance of non-governmental organization (53.3%, and in contract with private seed companies (26.7%. Majority of commercial tomato farmers

  10. Village-based tropical pasture seed production in Thailand and Laos – a success story

    Directory of Open Access Journals (Sweden)

    Michael D. Hare

    2014-06-01

    Full Text Available Seed of 6 forage species, Mulato II hybrid brachiaria (Brachiaria ruziziensis x B. decumbens x B. brizantha, Cayman hybrid brachiaria (B. ruziziensis x B. decumbens x B. brizantha, Mombasa guinea (Panicum maximum, Tanzania guinea (P. maximum, Ubon stylo (Stylosanthes guianensis var. vulgaris x var. pauciflora and Ubon paspalum (Paspalum atratum, is currently being produced by more than 1,000 smallholder farmers in villages in northeast Thailand and northern Laos, under contract to Ubon Forage Seeds, Faculty of Agriculture, Ubon Ratchathani University, Thailand. The seed is mainly exported (95%, with the remainder sold within Thailand. Tropical Seeds LLC, a subsidiary of a Mexican seed company, Grupo Papalotla, employs Ubon Forage Seeds to manage seed production, seed sales and export, and to conduct research on new forage species. This paper details how the development of a smallholder-farmer seed-production program in Thailand and Laos produced positive social and economic outcomes for the village seed-growers. In addition, the strong emphasis on seed quality, high purity, high vigor and high germination enabled pasture growers in more than 20 tropical countries in Asia, Africa, the Pacific and Central and South America, to establish more than 20,000 ha of pastures over the past 3 years. 

  11. Physalis peruviana seed storage

    Directory of Open Access Journals (Sweden)

    Cíntia L. M. de Souza

    2016-03-01

    Full Text Available ABSTRACT Physalis peruviana belongs to Solanaceae family and has a high nutritional and nutraceutical potential. The production is intended for fruit consumption and the propagation is mainly by seeds. This study aimed to evaluate the influence of priming on the kinetics of germination of P. peruviana seeds stored at different temperatures. The seeds were stored at 5 and 25 °C in a chamber saturated with zinc chloride solution and in liquid nitrogen (-196 °C. Every 4 months, the seeds were removed from storage for evaluation of germination and moisture content in the laboratory and emergence and development of seedlings in greenhouse. During the last evaluation at 16 months, the seeds under the same conditions were subjected to salt stress. The moisture content varied during the storage period, but was always higher for seeds kept at -196 ºC. These seeds kept high germination percentage in water until 16 months, regardless of the tested temperature; however, in salt solution the germination percentage was significantly reduced.

  12. Glioblastoma with spinal seeding

    Energy Technology Data Exchange (ETDEWEB)

    Fakhrai, N.; Fazeny-Doerner, B.; Marosi, C. [Clinical Div. of Oncology, Dept. of Medicine I, Univ. of Vienna (Austria); Czech, T. [Dept. of Neurosurgery, Univ. of Vienna (Austria); Diekmann, K. [Dept. of Radiooncology, Univ. of Vienna (Austria); Birner, P.; Hainfellner, J.A. [Clinical Inst. for Neurology, Univ. of Vienna (Austria); Prayer, D. [Dept. of Neuroradiology, Univ. of Vienna (Austria)

    2004-07-01

    Background: extracranial seeding of glioblastoma multiforme (GBM) is very rare and its development depends on several factors. This case report describes two patients suffering from GBM with spinal seeding. In both cases, the anatomic localization of the primary tumor close to the cerebrospinal fluid (CSF) was the main factor for spinal seeding. Case reports: two patients with GBM and spinal seeding are presented. After diagnosis of spinal seeding, both patients were highly symptomatic from their spinal lesions. Case 1 experienced severe pain requiring opiates, and case 2 had paresis of lower limbs as well as urinary retention/incontinence. Both patients were treated with spinal radiation therapy. Nevertheless, they died 3 months after diagnosis of spinal seeding. Results: in both patients the diagnosis of spinal seeding was made at the time of cranial recurrence. Both tumors showed close contact to the CSF initially. Even though the patients underwent intensive treatment, it was not possible to keep them in a symptom-free state. Conclusion: because of short survival periods, patients deserve optimal pain management and dedicated palliative care. (orig.)

  13. The European Model Company Act

    DEFF Research Database (Denmark)

    Cleff, Evelyne Beatrix

    2011-01-01

    European Company Law regulation is currently undergoing a reform. These reforms raise a number of regulatory questions, such as what should be the aims of companies' legislation, and how these aims should best be met by regulation. Many of the reforms and discussions (both on EU and national level......) on the organisation of company laws reflect an interesting paradigm shift. Whereas, previously company law was primarily focused on preventing abuse, there is now a trend towards legislation that promote commerce and satisfy the needs of business. This means that the goal of economic efficiency is having...... an increasing influence on the framing of company legislation, such as the choice between mandatory or default rules. This article introduces the project 'European Company Law and the choice of Regulatory Method' which is carried out in collaboration with the 'European Model Company Act Group'. The project aims...

  14. Competitive advantages of the Brazilian Beef Processing Plants in their Internationalization Process

    Directory of Open Access Journals (Sweden)

    Francisco Américo Cassano

    2012-06-01

    Full Text Available The following study has the primary objective of identifying the major competitive advantages owned by Brazilian beef processing plants in their internationalization process. In order to reach it, it was carried out an exploratory research, based on the survey of official data and publications concerning world’s beef cattle production, followed by a literature review and finally, by a single case study. This case study was conducted through an interview with former employee of Redenção Frigorífico do Pará Ltda. The obtained results allowed the identification of the major competitive advantages of the studied company in its internationalization process, such as the raw material quality and availability, production scale, Brazilian cattle’s extensive production system, and control and prevention of main cattle diseases. It was concluded that Brazilian beef production plants really have competitive advantages within the internationalization process context, some of them practically observed in the studied company, and others that can be effectively corroborated by future studies.

  15. Types and myths in Brazilian thought

    Directory of Open Access Journals (Sweden)

    Octavio Ianni

    2005-01-01

    Full Text Available "Ideal types" elaborated by different authors and that have become emblematic, notorious or even definitive, sometimes representing myths are quite frequent in Brazilian thought. That is the case of the bandeirantes (colonial crusaders, the gaúcho, Jeca Tatu, Macunaíma, cordial man and others. It is worth contemplating this aspect of Brazilian culture and thought.

  16. Sociocultural Influences on Brazilian Children's Drawings.

    Science.gov (United States)

    Stokrocki, Mary

    2000-01-01

    Reports on insights about sociocultural influences on Brazilian children's drawings, using visual anthropology to examine children's drawings that depicted what they like to do. Discusses visual anthropology, provides information on Brazilian educational influences, and presents the context and findings of the study. (CMK)

  17. 36th Brazilian Workshop on Nuclear Physics

    CERN Document Server

    Brandão de Oliveira, José Roberto; Barbosa Shorto, Julian Marco; Higa, Renato

    2014-01-01

    The Brazilian Workshop on Nuclear Physics (RTFNB, acronym in Portuguese) is organized annually by the Brazilian Physics Society since 1978, in order to: promote Nuclear Physics research in the country; stimulate and reinforce collaborations among nuclear physicists from around the country; disseminate advances in nuclear physics research and its applications; disseminate, disclose and evaluate the scientific production in this field.

  18. Diversification strategies in the pesticide industry: from seeds to biopesticides

    Directory of Open Access Journals (Sweden)

    Victor Pelaez

    Full Text Available ABSTRACT: The pesticide industry has undergone a diversification process led by six leading companies (Monsanto, Syngenta, Bayer, Dow, DuPont, BASF that control roughly 68% of the world market. This growth, initiated in the second half of the 1990s, occurred through deals and acquisitions of companies from the seed and biopesticide markets. This paper analyzes these diversification strategies, which have involved a capital mobilization process based on the exploitation of economies of scope and management of complementary assets. This aims to minimize the risks of investment in consolidated markets as well as in new ones.

  19. The relation between the board of directors, performance, work and risk in the brazilian stock market

    Directory of Open Access Journals (Sweden)

    José Fernando Martins de Paiva

    2015-03-01

    Full Text Available Among the Corporate Governance mechanisms, the Board of Directors is mentioned in academic research as fundamental in company performance and values in different countries. The important role in defense of the stockholders’ rights, preventing the managers from using the company in defense of their own interests, makes this a relevant mechanism in empirical research, even more when its relations with financial indicators is analyzed. In this study, the main objective was to analyze the relation between this mechanism and the value, performance and risk of Brazilian companies in 2012 and 2013, using panel data regression. Therefore, a Board of Directors index was created, based on binary questions, adapted from Silva, Santos and Almeida (2011, to be used as an independent variable in econometric models. A positive statistical relation was found between the proposed inedex and the variable Volatility, against expectations. The research also indicated relevant relations between the dependent and control variables. Among other results, it was concluded that: a positive relation exists between the company size and its performance; a positive relation exists between the growth of sales and the company value; a position relation between the risk variables beta and volatility; and belonging to the distinguished corporate governance levels on the stock exchange reduces the volatility of company stocks.

  20. CSR in TSL companies

    Directory of Open Access Journals (Sweden)

    Joanna DYCZKOWSKA

    2015-03-01

    Full Text Available TSL companies are characterized by high dynamics of an increase of incomes, and hence increased shipping. Owing to a rational policy in the area of the consolidation of production and distribution, they may boast of a better use of the means of transport. The purpose of this article is to present the activities in the area of the eco-friendly CSR aspect in the activities of TSL companies taking into consideration particularly logistic operators. The research methods used in the study include an analysis of secondary data, observations and comparative analyses. Road transport in the shipping structure comes first and it constitutes 84% of freights. In the year 2009, in Poland greenhouse gas emissions from road transport amounted to 42.5 million tons (4.84% of the EU member states and CO emissions were 41.9 million tons (analogically, 4.83% of environment pollutions in the European Union. This causes an emission of fumes into the atmosphere. The policy of sustainable development pursued by logistic operators under corporate social responsibility is a response to the abovementioned data. They take decisions concerning social and environmental aspects. The activities of TSL companies under CSR need to provide an answer to customer expectations and needs, and they have to cause an increase of competitiveness on the market. The selected four largest logistic operators conduct the following eco-friendly activities on the highest level: fume emission reports and the control of these emissions, transport of hazardous goods (ADR, voluntary services in the scope of environmental protection and cooperation with eco-friendly organizations. There are those activities which call for improvement: a limitation of the emission of fumes, waste management and sewage treatment policy.

  1. Poisoning by the ingestion of seeds of the fruit of the "cotieira" (Joannesia princeps

    Directory of Open Access Journals (Sweden)

    Sérgio de Andrade Nishioka

    Full Text Available A 15-year-old boy ingested the core of two seeds of a fruit of Joannesia princeps, a large tree sometimes found planted in sidewalks on streets in Brazilian towns. Four hours after the ingestion, he had several episodes of vomiting and diarrhea, but recovered spontaneously th same day. Poisoning by the ingestion of seeds of Joannesia princeps is possibly not rare, considering that the tree gives plenty of fruit and the seeds have an agreeable flavor, but is probably underestimated as mild cases are unlikely to be reported. Ingestion by small children, that could lead to potentially more severe cases, is in part probably prevented by the hardness of the shells covering the seeds.

  2. Healthy food trends -- chia seeds

    Science.gov (United States)

    Chia seeds are tiny, brown, black or white seeds. They are almost as small as poppy seeds. They come from a plant in the mint ... minerals. Chia seeds are also rich in essential fatty acids, omega-3 and omega-6. Essential fatty ...

  3. A MULTIVARIATE APPROACH TO ANALYSE NATIVE FOREST TREE SPECIE SEEDS

    Directory of Open Access Journals (Sweden)

    Alessandro Dal Col Lúcio

    2006-03-01

    Full Text Available This work grouped, by species, the most similar seed tree, using the variables observed in exotic forest species of theBrazilian flora of seeds collected in the Forest Research and Soil Conservation Center of Santa Maria, Rio Grande do Sul, analyzedfrom January, 1997, to march, 2003. For the cluster analysis, all the species that possessed four or more analyses per lot wereanalyzed by the hierarchical Clustering method, of the standardized Euclidian medium distance, being also a principal componentanalysis technique for reducing the number of variables. The species Callistemon speciosus, Cassia fistula, Eucalyptus grandis,Eucalyptus robusta, Eucalyptus saligna, Eucalyptus tereticornis, Delonix regia, Jacaranda mimosaefolia e Pinus elliottii presentedmore than four analyses per lot, in which the third and fourth main components explained 80% of the total variation. The clusteranalysis was efficient in the separation of the groups of all tested species, as well as the method of the main components.

  4. Brachiaria hybrids: potential, forage use and seed yield

    Directory of Open Access Journals (Sweden)

    Esteban A. Pizarro

    2013-09-01

    Full Text Available A brachiaria breeding program initiated in 1988 at CIAT (Centro Internacional de Agricultura Tropical, Cali, Colombia combined desirable attributes found in accessions of Brachiaria brizantha and B. decumbens. Three apomictic hybrids have been released (cvv. Mulato, Mulato II and Cayman. Mulato showed agronomic potential but seed yields were low. Trials in Central America demonstrated the superiority of Mulato II, a vigorous grass with deep and branched roots, giving it excellent drought tolerance in the Brazilian Cerrado and Mexico, plus outstanding nutritional value. Following trials in Mexico and Thailand, evaluating 155 new hybrids for 7 years, cv. Cayman was released due to strong waterlogging tolerance. Research on production, quality and seed yields of brachiaria hybrids in Asia, the Americas and Africa from 2003 to 2013 is summarized in this paper.

  5. Luso-Brazilian antiscorbutic herbs

    OpenAIRE

    Machline, Vera Cecília; Professor, Graduate Program in History of Science, Pontifical Catholic University of São Paulo

    2015-01-01

    Not only Iberian physicians such as João Curvo Semmedo and Francisco Suárez de Rivera participated in the 17th and 18th-century endeavor of seeking cures for scurvy. Besides those Luso-Hispanic iatrochemists, at least three Portuguese-born surgeons who resided in the Brazilian colony also took part in this crusade. As detailed here Luis Gomes Ferreyra, Jozé Antonio Mendes and João Cardoso de Miranda – each in his own way – advocated that the herb popularly called mastruço in Portuguese (Ameri...

  6. Brazilian rescue plan sparks surprise

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    According to Financial Times,when Guido Mantega,Brazil's finance minister,suddenly proposed a “Bric” rescue package for the eurozone this week,he caught not only other world leaders by surprise but also many of his fellow countrymen.Even as officials from other members of the so-called Bric grouping,Russia,India and China,said it was the first they heard of the idea,many ordinary Brazilians expressed shock at the notion of bailing out the world's richest trading bloc.

  7. The first Brazilian Dinosaur Symposium

    Science.gov (United States)

    dos Anjos Candeiro, Carlos Roberto; da Silva Marinho, Thiago

    2015-08-01

    The 1st Brazilian Dinosaur Symposium gathered paleontologists, geologists, and paleoartists in the city of Ituiutaba, Minas Gerais State, Brazil, from April 21st to 24th, 2013. The Dinosaur Symposium in the Pontal Campus of the Universidade Federal de Uberlândia, Minas Gerais State, Brazil provided an opportunity to share many new results of dinosaur research being conducted around the world. The symposium coincided with a new dawn of scientific advances in dinosaur paleontology further expanding its importance, interest and credibility worldwide.

  8. Dilemmas of Brazilian Grand Strategy

    Science.gov (United States)

    2010-08-01

    marching toward a multipolar world,” he said in 2009, “and South Amer- ica will be one of those poles.”59 The imperative of asserting Brazilian...countries like Chile, Colombia, and Peru . More pressing still is the issue of Venezuela, which under President Hugo Chávez has staked its own claim to...helicopters to Paraguay, Bolivia, and Ecuador, and used a SIVAM surveillance aircraft to help Peru resolve a hostage crisis in 2003. As part of an

  9. Effects of glyphosate acid and the glyphosate-commercial formulation (Roundup) on Dimorphandra wilsonii seed germination: Interference of seed respiratory metabolism.

    Science.gov (United States)

    Gomes, Marcelo Pedrosa; da Silva Cruz, Fernanda Vieira; Bicalho, Elisa Monteze; Borges, Felipe Viègas; Fonseca, Marcia Bacelar; Juneau, Philippe; Garcia, Queila Souza

    2017-01-01

    Glyphosate-formulations are widely used in the Brazilian Cerrado (neotropical savanna) with little or no control, threatening population of the endangered species Dimorphandra wilsonii. We investigated the toxicity of different concentrations (0, 5, 25 and 50 mg l(-1)) of glyphosate acid and one of its formulations (Roundup(®)) on seed germination in D. wilsonii. Glyphosate acid and Roundup drastically decreased seed germination by decreasing seed respiration rates. The activation of antioxidant enzymes, ascorbate peroxidase and catalase assure no hydrogen peroxide accumulation in exposed seeds. Glyphosate acid and the Roundup-formulation negatively affected the activities of enzymes associated with the mitochondrial electron transport chain (ETC), with Complex III as its precise target. The toxicity of Roundup-formulation was greater than that of glyphosate acid due to its greater effects on respiration. The herbicide glyphosate must impair D. wilsonii seed germination by disrupting the mitochondrial ETC, resulting in decreased energy (ATP) production. Our results therefore indicate the importance of avoiding (or closely regulating) the use of glyphosate-based herbicides in natural Cerrado habitats of D. wilsonni as they are toxic to seed germination and therefore threaten conservation efforts. It will likewise be important to investigate the effects of glyphosate on the seeds of other species and to investigate the impacts of these pesticides elsewhere in the world.

  10. Genetics of Forest Seed Handling

    DEFF Research Database (Denmark)

    Schmidt, Lars Holger

    2016-01-01

    High genetic quality seed is obtained from seed sources that match the planting site, have a good outcrossing rate, and are superior in some desirable characters. Non-degraded natural forests and plantations may be used as untested seed sources, which can sometimes be managed to promote outbreeding...... and increase seed production. Planted seed orchards aim at capturing large genetic variation and are planted in a design that facilitates genetic evaluation and promotes outbred seed production. Good seed production relies upon success of the whole range of reproductive events from flower differentiation...

  11. Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

    Directory of Open Access Journals (Sweden)

    Silas Adolfo Potin

    2016-08-01

    Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

  12. Tomato seeds for LDEF

    Science.gov (United States)

    1983-01-01

    Tomato seeds are prepared for their launch aboard the Langley's Long Duration Exposure Facility. Photograph published in Winds of Change, 75th Anniversary NASA publication (page 119), by James Schultz.

  13. Seed collection notes

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document contains tables, lists, and notes related to tallgrass prairie seed collection on Neal Smith National Wildlife Refuge in 1992.

  14. Implementation of the balanced scorecard in a brazilian state-owned company: the case of Petrobras El proceso de implantación del balanced scorecard en una empresa estatal brasileña: el caso Petrobras O processo de implantação do balanced scorecard em uma empresa estatal brasileira: o caso Petrobras

    Directory of Open Access Journals (Sweden)

    Aline de Almeida Filgueiras

    2010-03-01

    Full Text Available The Balanced Scorecard (BSC, developed by Kaplan and Norton in 1992, responded to a need for consolidating the performance complexity of the organization and has been increasingly used since then. Among the advantages are the composition and visualization of performance measurements that reflect the company’s business strategy. The BSC summarizes and indicates in a single document, performance from four perspectives, financial, clients, internal processes and learning and growth. This study is important because the BSC is the first systematic attempt to develop a project for a performance evaluation process that focuses on company objectives, coordination of individual decisions and a basis for the organizational learning. Therefore, applicable literature was reviewed and a presentation was made on implementation of the BSC at Petrobras, an integrated state-owned company acting in exploration, production, refining, commercialization and transport of oil and derivatives in Brazil and abroad.El Balanced Scorecard (BSC, desarrollado por Kaplan y Norton en 1992, resultó de la necesidad de captar toda la complejidad del desempeño de la organización, y ha sido amplia y creciente su utilización en empresas y organizaciones. Entre sus contribuciones están la composición y la visualización de medidas de desempeño que reflejen la estrategia de negocios de la empresa. El BSC resume, en un único documento, indicadores de desempeño en cuatro perspectivas: financiera, clientes, procesos internos y aprendizaje, y crecimiento. La importancia del estudio está en el hecho de que el BSC constituye el primer intento sistemático de desarrollar un proyecto para el sistema de evaluación de desempeño que enfoque los objetivos de la empresa, la coordinación de la tomada de decisión individual y la provisión de una base para el aprendizaje organizacional. Así, en este trabajo fue realizada una revisión de la

  15. CHANGQING OILFIELD COMPANY PROMOTES COOPERATION WITH FOREIGN COMPANIES

    Institute of Scientific and Technical Information of China (English)

    Di Guanglong; Li Dongxun

    2001-01-01

    @@ PetroChina Changqing Oilfield Company has vigorously promoted cooperation with foreign companies in oil and gas exploration and development in Orodos basin. In partnership with US-based Halliburton International Inc., Baker Hughes Inc., Schlumberger Ltd. and BJ Corporation,the company has carried out acidizing and fracturing design and operation for almost 30 wells with acquisition of the equipment. The cooperation has achieved satisfactory results. At present, the company is under negotiation with Exxon-Mobil Corporation and Chevron Corporation on the cooperative natural gas development and application of Sulige and Mizhi gas fields. A large number of first-class international petroleum companies have expressed their great interest and willingness to cooperate with Changqing Oilfield Company. On 30 July, the Asian Exchange Association based in Japan sent a 24-member delegation to Changqing on its fourth tour to seek business opportunities.

  16. Seed dispersal in fens

    Science.gov (United States)

    Middleton, B.; Van Diggelen, R.; Jensen, K.

    2006-01-01

    Question: How does seed dispersal reduce fen isolation and contribute to biodiversity? Location: European and North American fens. Methods: This paper reviews the literature on seed dispersal to fens. Results: Landscape fragmentation may reduce dispersal opportunities thereby isolating fens and reducing genetic exchange. Species in fragmented wetlands may have lower reproductive success, which can lead to biodiversity loss. While fens may have always been relatively isolated from each other, they have become increasingly fragmented in modern times within agricultural and urban landscapes in both Europe and North America. Dispersal by water, animals and wind has been hampered by changes related to development in landscapes surrounding fens. Because the seeds of certain species are long-lived in the seed bank, frequent episodes of dispersal are not always necessary to maintain the biodiversity of fens. However, of particular concern to restoration is that some dominant species, such as the tussock sedge Carex stricta, may not disperse readily between fens. Conclusions: Knowledge of seed dispersal can be used to maintain and restore the biodiversity of fens in fragmented landscapes. Given that development has fragmented landscapes and that this situation is not likely to change, the dispersal of seeds might be enhanced by moving hay or cattle from fens to damaged sites, or by reestablishing lost hydrological connections. ?? IAVS; Opulus Press.

  17. Political Liberalization, Black Consciousness, and Recent Afro-Brazilian Literature.

    Science.gov (United States)

    Kennedy, James H.

    1986-01-01

    Accounts for the surge in Afro-Brazilian literacy production of the late 1970s and early 1980s from the perspective of Brazil's changing political life and a growth of racial consciousness. Presents a broad overview of recent Brazilian political and literary history. Focuses on racial politics and Afro-Brazilians in the Brazilian literary market.…

  18. Comparison of postmenopausal endogenous sex hormones among Japanese, Japanese Brazilians, and non-Japanese Brazilians

    Directory of Open Access Journals (Sweden)

    Maciel Maria

    2011-02-01

    Full Text Available Abstract Background Differences in sex hormone levels among populations might contribute to the variation in breast cancer incidence across countries. Previous studies have shown higher breast cancer incidence and mortality among Japanese Brazilians than among Japanese. To clarify the difference in hormone levels among populations, we compared postmenopausal endogenous sex hormone levels among Japanese living in Japan, Japanese Brazilians living in the state of São Paulo, and non-Japanese Brazilians living in the state of São Paulo. Methods A cross-sectional study was conducted using a control group of case-control studies in Nagano, Japan, and São Paulo, Brazil. Participants were postmenopausal women older than 55 years of age who provided blood samples. We measured estradiol, estrone, androstenedione, dehydroepiandrosterone sulfate (DHEAS, testosterone and free testosterone by radioimmunoassay; bioavailable estradiol by the ammonium sulfate precipitation method; and sex hormone-binding globulin (SHBG by immunoradiometric assay. A total of 363 women were included for the present analyses, comprising 185 Japanese, 44 Japanese Brazilians and 134 non-Japanese Brazilians. Results Japanese Brazilians had significantly higher levels of estradiol, bioavailable estradiol, estrone, testosterone and free testosterone levels, and lower SHBG levels, than Japanese. Japanese Brazilians also had significantly higher levels of bioavailable estradiol, estrone and DHEAS and lower levels of SHBG and androstenedione than non-Japanese Brazilians. Levels of estradiol, testosterone and free testosterone, however, did not differ between Japanese Brazilians and non-Japanese Brazilians. These differences were observed even after adjustment for known breast cancer risk factors. We also found an increase in estrogen and androgen levels with increasing body mass index, but no association for most of the other known risk factors. Conclusions We found higher levels of

  19. Anglo-American economic diplomacy during the second world war and the electrification of the Central Brazilian Railway

    OpenAIRE

    Mills, Thomas

    2009-01-01

    Throughout the Second World War British and American companies competed to gain the contract for the electrification of the central Brazilian railway. The British Foreign Office used this case to establish a broader principle with the US government that the conditions brought about by war would not be used by one country to gain commercial advantage at the expense of the other. While the US government supported this principle in theory, this article argues that they failed to adhere to it in ...

  20. 78 FR 58571 - Maine Yankee Atomic Power Company, Connecticut Yankee Atomic Power Company, and The Yankee Atomic...

    Science.gov (United States)

    2013-09-24

    ... Atomic Power Company, Connecticut Yankee Atomic Power Company, and The Yankee Atomic Electric Company... Power Company (Maine Yankee), Connecticut Yankee Atomic Power Company (Connecticut Yankee), and the Yankee Atomic Electric Company (Yankee Atomic) (together, ``licensees'' or ``the Yankee Companies'')...

  1. Supply chain in brazilian automobile industry: production organization, performance and innovations

    Directory of Open Access Journals (Sweden)

    Mario Sacomano Neto

    2007-01-01

    Full Text Available This Paper presents the main results of a recent research on Supply Chain Management within the Brazilian Automotive Industry. The research aimed to study how the different forms of configuration of the Automaker’s Supply Chain influence the organization forms of production, the performance measures and the innovations in the Supply Chain Management. The research involves an automaker, two first tier suppliers and two second tier suppliers and it has been conducted through interviews with executives of those companies involved with the logistics, purchases and production areas. The study shows mainly that the recent structural changes within the Brazilian Automotive Industry have implicated directly in the coordination forms and innovations in the Supply Chain Management.

  2. CULTURAL DISTANCE AND ENTRY MODE CHOICE: A STUDY WITH BRAZILIANS MAJOR TRANSNATIONAL FIRMS

    Directory of Open Access Journals (Sweden)

    Livia Lopes Barakat

    2011-06-01

    Full Text Available This article analyzes the degree of relationship between cultural distance (CD and the preference of brazilian transnationals when choosing for a entrance mode strategy. Aiming to bring a new perspective on the topic of DC this study seeks to analyze the phenomenon beyond the cultural dimensions of Hofstede, using the theoretical framework of the Globe Project. This study get's a sample of 31 firms that are among the top 100 Transnational Companies (TNCs in Brazil. Results indicate that the Brazilian TNCs are relatively less willing to choose more risky entrance mode strategies when they operate in culturally distant countries. Firm size also acts as a moderator of the relationship between DC and the entrance mode preference, where bigger firms are less affected by cultural distance when deciding the strategy for international ventures. Finally, the two dimensions of DC (values and practices shown different relations with entrance mode preference.

  3. Muskmelon seed priming in relation to seed vigor

    Directory of Open Access Journals (Sweden)

    Nascimento Warley Marcos

    2004-01-01

    Full Text Available A number of important factors may affect seed priming response, including seed quality. Effects of seed vigor on seed priming response were investigated using seed lots of two muskmelon (Cucumis melo L. cultivars. Seeds of muskmelon, cvs. Mission and Top Net SR were artificially aged at 43°C for 0, 20 and 40 hours. Seeds were primed for six days in darkness at 25°C in KNO3 (0.35 mol L-1 aerated solution. Aged seeds germinated poorly at 17°C. Priming increased germination rate at 17 and 25°C and germination percentage at 17°C. An interaction effect on germination performance between vigor and priming was observed, especially at low temperature. Priming increased germination performance in seeds of low vigor, and the response was cultivar dependent.

  4. Germination of radish seeds (Raphanus sativus treated with homeopathic drugs

    Directory of Open Access Journals (Sweden)

    Solange Monteiro de Toledo Piza Gomes Carneiro

    2011-09-01

    Full Text Available The radish is a short cycle crop, since it is harvested at 25-30 days after direct sowing. Under the economic point of view it is an important species, but there are few studies on germination of radish seeds. The objective of this study was to evaluate the effect of high diluted substances on the germination of radish seeds. The trial was conducted at the Agricultural Research Institute of Paraná (IAPAR in Londrina / Paraná. It was used a pesticide free cultivar named Cometa. The treatments were: Bryonia, hydroalcoholic solution, Arnica montana, Cina and Lupine + Oat, all of them diluted and agitated at 9x; distilled water and agitated distilled water were used as controls. The mother tincture of Lupine + Oat was prepared from plants collected at the experimental station of IAPAR in Londrina. The mother tincture and all treatments were prepared according to the guidelines in the Brazilian Homeopathic Pharmacopeia, Part I [1]. The agitations of the treatments were made by a mechanical equipment, model Denise 10-50 manufactured by Autic. The water was distilled the day before preparing the treatments. The experiment was performed with 300 seeds per treatment. The seeds were placed in gerbox with germitest paper, and 50 gerbox were used per treatment, with six seeds in each gerbox. The germitest papers were moistened with the treatments and the seeds were soaked for 2 hours previously set up the experiment. The substances in high dilutions were agitated 100 times on the machine before soaking the seeds and moistening the germitest paper. The experimental design was entirely randomized and the gerbox were kept at the bench at the Laboratory of Plant Protection of IAPAR. A person not involved in conduct of the experiment coded (blinded the treatments solutions with a random letter code. The code was kept secret until all measurements and data processing were finished. Seeds were observed daily for germination and counted only those

  5. Compartilhamento e aquisição de competências na estratégia da Empresa Brasileira de Correios e Telégrafos Competence sharing and acquisition strategy organization in Empresa Brasileira de Correios e Telégrafos - ECT (Brazilian Post Office Company

    Directory of Open Access Journals (Sweden)

    Leonel Mazzali

    2010-01-01

    Full Text Available Tendo por referência a proposição de Frechet e Pardo (2005, o trabalho é um estudo explanatório que aborda a estratégia de diversificação da Empresa Brasileira de Correios e Telégrafos (ECT, analisando como o portfolio de recursos influencia e é influenciado pelas decisões de entrada em novos domínios. Trata-se de um estudo de caso assentado no levantamento de ativos tangíveis e intangíveis e na avaliação dos efeitos da atuação em novos segmentos sobre o faturamento da empresa. O estudo confirma a proposição dos autores de referência, apontando para duas lógicas imanentes ao processo de diversificação: utilização de recursos preexistentes para entrar em novos produtos/mercados e para o desenvolvimento de novos recursos. Ademais, pode-se argumentar que um fator dinâmico crucial na evolução da corporação é a interdependênci a ou interação no tempo entre a diversificação de negócios relacionada aos recursos e a diversificação de recursos.Taking Frechet and Pardo's proposition (2005 as reference, this work is an explanatory study that analyzes in depth the strategy of ECT diversification, investigating how the portfolio of resources impacts on and is impacted by the decisions to enter into new domains. It deals with a case study, based on the raising of tangible and intangible assets and the evaluation of the effects of the new participating segments on company revenues. The study confirms the proposition of the reference authors, pointing towards two logics immanent to the diversification process: utilization of pre-existing resources to ingress into new products/markets, and the entering into new products/markets for the development of new resources. Therefore, it may be argued that a crucial dynamic factor in corporate evolution is the interdependency or interaction over time between business diversification related to resources and diversification of resources.

  6. Seed coat color and seed weight contribute differential responses of targeted metabolites in soybean seeds.

    Science.gov (United States)

    Lee, Jinwook; Hwang, Young-Sun; Kim, Sun Tae; Yoon, Won-Byong; Han, Won Young; Kang, In-Kyu; Choung, Myoung-Gun

    2017-01-01

    The distribution and variation of targeted metabolites in soybean seeds are affected by genetic and environmental factors. In this study, we used 192 soybean germplasm accessions collected from two provinces of Korea to elucidate the effects of seed coat color and seeds dry weight on the metabolic variation and responses of targeted metabolites. The effects of seed coat color and seeds dry weight were present in sucrose, total oligosaccharides, total carbohydrates and all measured fatty acids. The targeted metabolites were clustered within three groups. These metabolites were not only differently related to seeds dry weight, but also responded differentially to seed coat color. The inter-relationship between the targeted metabolites was highly present in the result of correlation analysis. Overall, results revealed that the targeted metabolites were diverged in relation to seed coat color and seeds dry weight within locally collected soybean seed germplasm accessions.

  7. Diagnostic Process of Company Productivity

    Directory of Open Access Journals (Sweden)

    Emese Tokarˇcíková

    2009-12-01

    Full Text Available This paper deals with an actual topic of how key factors of enterprise diagnostics can help to increase company productivity. Recognition and use of relevant internal and external information in this field determines the success of the enterprise. Application of the general diagnostic model of company productivity to the net income has been a frequent problem of company practice. This problem is of profit showing, which is an inevitable precondition for long-term company development and growth. Diagnostic access of company productivity allows recognition of specific problems in greater detail, which results from the activity of each company. This article also presents an introduction to the researched area of enterprise diagnostics, which opens opportunities for other publishing activities and can lead to information exchange.

  8. Hearing Profile of Brazilian Forestry Workers' Noise Exposure

    Directory of Open Access Journals (Sweden)

    Lacerda, Adriana

    2014-07-01

    Full Text Available Introduction Researchers studying the hearing health of forestry workers have revealed the presence of a noise-induced hearing loss (NIHL in this population and have concluded that the vibration of the equipment, the carbon monoxide released by motors, and pesticides might also contribute to NIHL. Objective To analyze the noise exposure in the Brazilian forestry industry workers and the effects on hearing. Methods The study sample comprised 109 employees of a company that specialized in reforestation. Their participants' mean age was 35.5 years (21 to 54 years, mean tenure at the company was 3.9 years (1 to 13 years, and mean total duration of noise exposure was 12.3 years (1 to 30 years. The existing documentation reporting on the jobs risk analysis was examined, noise level was measured, and pure tone audiometry was performed in all participants. Participants were divided into three groups according to their noise exposure levels in their current job. Results Of the participants who were exposed to noise levels less than 85 dBA (decibels with A-weighting filter, 23.8% had hearing loss, and 5.5% of the participants who were exposed to noise ranging from 85 to 89.9 dBA and 11% of the participants who were exposed to noise greater than 90 dBA had audiogram results suggestive of NIHL. Conclusion The implementation of a hearing loss prevention program tailored to forestry workers is needed.

  9. STRATEGIC ENTREPRENEURSHIP: A CASE IN THE BRAZILIAN AUTOMOBILE INDUSTRY

    Directory of Open Access Journals (Sweden)

    Afonso Carneiro Lima

    2010-07-01

    Full Text Available This work addresses an entrepreneurial phenomenon of strategic administration within the automobile industry: the creation of the automaker Troller Veículos Especiais (TVE. The case study at hand is justified by the positioning of this company around two market niches and its relative success in an industry characterized by few and powerful players. Our aim was to analyze the entrepreneurial and strategic process of discovering opportunity, the analysis used for internal and external factors, and the adoption of its strategic positioning in exploring two automobile market niches: in the B2B market, vehicles adapted to specific operational functions; and in the B2C, off-road vehicles with a strong appeal to consumers’ life styles. This case study allowed us to visualize the challenging path of a genuinely Brazilian small company in a sector dominated by large multinational groups, besides demonstrating decision-related dilemmas and aspects related to managerial creativity.Key-words: Automobile industry. Case study. Strategic entrepreneurship. Discovery theory. Strategic positioning.

  10. Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa

    Directory of Open Access Journals (Sweden)

    Sueli Viviani

    2014-12-01

    Full Text Available The study examined the process of disclosure of Industrials companies listed on the BM&FBovespa, after the convergence of Brazilian accounting to IFRS, in accordance with CPC 27 - Fixed Assets . Was carried a descriptive study, conducted through content analysis and quantitative approach using the calculation of entropy proposed by Zeleny (1982. The sample consists of 34 companies in the Industrial Goods sector listed on the BM&FBovespa. The results revealed that the disclosure of items of fixed assets is not performed homogeneously by companies. Some requirements required by CPC 27 were reported incompletely or are absent. A detailed analysis of the items investigated stressed that disclosure to class of fixed assets, was the best performed, followed by depreciation policies adopted by companies, it was observed that most companies show so complete this information. The information highlighted regarding the reconciliation of the carrying amount, had higher entropy, hence there is greater heterogeneity in this items reported. The disclosure of other information about the property, deemed necessary by CPC27, were less prominent by the companies, not apply in some cases or for being absent in the notes. In general, we concluded that the analyzed companies have been responding only partially to the disclosure requirements of CPC 27. However, the basic and more important information to the external user, concerning the class of assets and depreciation rates are being shown.

  11. Identification of Company Command Competencies

    Science.gov (United States)

    2013-06-01

    45 Virtual role plays ( VRPs ) could be used to measure many of the company command competencies identified in this project. In a VRP , the user...could play the role of a Company Commander who must deal with myriad crises, challenges, and potential opportunities. In a web- enabled VRP , the user...to be concerned about. Future research should create VRPs or other engaging assessments to determine proficiency levels on the identified company

  12. Benchmarking in Mobarakeh Steel Company

    OpenAIRE

    Sasan Ghasemi; Mohammad Nazemi; Mehran Nejati

    2008-01-01

    Benchmarking is considered as one of the most effective ways of improving performance in companies. Although benchmarking in business organizations is a relatively new concept and practice, it has rapidly gained acceptance worldwide. This paper introduces the benchmarking project conducted in Esfahan's Mobarakeh Steel Company, as the first systematic benchmarking project conducted in Iran. It aims to share the process deployed for the benchmarking project in this company and illustrate how th...

  13. Principles of European Company Law

    DEFF Research Database (Denmark)

    Werlauff, Erik

    2010-01-01

    The article focuses on how much we have in common in Europe within company law and its development, and on the principles which are the determining factors for the activities of European companies. The article shows that what we have in common greatly outweighs what divides us......, and this is presented in the article as the provisional capstone of 400 years of joint European development of company law....

  14. Marketing Strategy of Company

    OpenAIRE

    Pavlas, Vojtěch

    2009-01-01

    Cílem této diplomové práce s názvem "Marketingová strategie podniku" je nalezení vhodných nástrojů pomocí kterých bude analyzována stávající situace společnosti C&K a.s. v oblasti marketingové strategie. Pomocí aplikace nástrojů marketingu budou navžena opatření, jejichž aplikací by mělo dojít k zlepšení postavení společnosti na thu na němž se pohybuje. The main subject of this thesis named "Marketing strategy of company" is finding suitable tools which will help to analyse present situati...

  15. The Balanced Company

    DEFF Research Database (Denmark)

    is to be achieved and what should be avoided? • Through what types of processes are the criteria, conditions and values that are to be realised or taken into consideration constructed and decided upon? • What characterises the content, differences and complexity of the different types of values and criteria...... that a company is respected in wider society and behaves according to ethical standards. Strategists and Leaders need to make balanced choices about long-term goals and the allocation of resources. They need to analyse, understand and adjust strategies to market, political, value and technology related changes...... in their environments. Communication specialists need to make balanced decisions which take the different value systems and assumptions of stakeholders into consideration. Change specialists need to balance the need for continuity and change. Managers need to make balanced decisions about whether to achieve goals...

  16. Measuring the Company Performance

    Directory of Open Access Journals (Sweden)

    Ion Stancu

    2006-01-01

    Full Text Available According to the logics of the efficient capital investment, the management of the investment of the saving capital in the company’s assets must conclude, on the end of the financial year, with a plus of real value (NPV > 0. From this point of view, in this paper we suggest the usage of an investment valuation model for the assessment of the company managerial and technological performance. Supposing the book value is a proxy of the just value (of assets and operational results and supposing the capital cost is correctly estimated, we evaluate the company’s performance both by the net present value model, and also by the company’s ability to create a surplus of the invested capital (NPV >0. Our paper also aims to identify the performance of the financial breakeven point (for which NPV is at least equal to zero as the minimum acceptable level for the company’s activity. Under this critical sales point, the company goes through the undervaluation of shareholders fortune even if the company’s sales are greater than accounting breakeven point. The performance’s activity level is one which the managers recover and surpass the cost of capital, cost which stand for the normal activity benchmark. The risks of applying of our suggested model we support go down to the confidence of accounting data and of the cost of capital estimating. In spite all of this, the usage of a sensitivity analysis to search an average NPV would leads to the company’s performance valuation within investment logic with a high information power.

  17. Scientometrics: Nature Index and Brazilian science.

    Science.gov (United States)

    Silva, Valter

    2016-09-01

    A recent published newspaper article commented on the (lack of) quality of Brazilian science and its (in) efficiency. The newspaper article was based on a special issue of Nature and on a new resource for scientometrics called Nature Index. I show here arguments and sources of bias that, under the light of the principle in dubio pro reo, it is questionable to dispute the quality and efficiency of the Brazilian science on these grounds, as it was commented on the referred article. A brief overview of Brazilian science is provided for readers to make their own judgment.

  18. BRAZILIAN INTERNATIONALIZATION STRATEGIES FOR CHINA AND THEIR REFLECTIONS IN THE INTERCULTURAL ADJUSTMENT OF THE BRAZILIAN EXPATRIATE INDIVIDUAL

    Directory of Open Access Journals (Sweden)

    Aletéia Carpes

    2011-12-01

    Full Text Available The search for sites with greater strategic location advantage for the development of activities means that for some companies in the footwear sector, China represents a favorable site for the establishment of factories and commercial offices. The transfer of activities to foreign territory accords the inherent benefits of proximity to the chosen country, but highlights the challenges of choosing and preparing people for appropriate international action and following up on the development of selected work abroad. Business performance abroad is influenced by the performance of the individual expatriate, and the greater the difference of culture experienced between the country of origin and the country to which the individual will relocate, the lower the psychological comfort of the expatriate. Knowing this, this study’s objective was to check the reflection of the internationalization of China in the individual expatriate intercultural adjustment, through the Black model, Mendehall and Oddou (1991. Among other findings, researchers noted the absence of advance directives coming from the expatriate company, the obstacle of psychic distance in the adjustment of the individual, and the reactive posture of Brazilians as a way of adjusting to the circumstance.

  19. Comparative analysis on the adoption of innovation in furniture companies

    Directory of Open Access Journals (Sweden)

    Rodolfo Reinaldo Hermes Petter

    2013-06-01

    Full Text Available This study aimed to identify factors categorical adoption of innovation in three main groups: in products, processes and administrative procedures in a group of micro and small enterprises in the furniture sector, located in the middle western state of Santa Catarina. In particular, the study sought to compare the data of a survey conducted by SEBRAE (2009 observed the same factors present innovation in micro and small businesses scattered throughout the Brazilian territory, in order to compare the national stage for the adoption of innovation in relation the scenario presented by the companies studied in this research. Data collection took place by means of a questionnaire consisting of multiple choice closed questions related to the three aforementioned groups of innovation, which was answered by managers of the constituent companies of the group studied. As a result of this research, it was found that the adoption of innovation in product development is the most important aspect in the surveyed companies. It was also found that they seek to adopt the innovation with the objective of entering new markets. However, the main difficulty in adopting innovation were identified lack of skilled labor, shortage and / or lack of access to technology and financial difficulties. Compared to general adoption of innovation by micro and small enterprises studied by SEBRAE (2009, the studied firms have a tendency to develop in the same direction.

  20. Company Strategy Determination in Food Company Using Swot Method

    Directory of Open Access Journals (Sweden)

    Ingaldi Manuela

    2014-10-01

    Full Text Available Strategy is a high-level plan to achieve one or more goals under conditions of uncertainty. Strategy becomes necessary when it is known or suspected there are insufcient resources to achieve these goals. To choose a good strategy, it is important to check frst the strategic position of a company. The SWOT analysis is a very useful tool to do so. Everyone almost every day buys food to live. For people, it is very important to buy food with good quality at a low price. That is why the authors chose a food company to check its strategic position. In this paper, the strategic position of the chosen food company was specifed. This allowed assessing the current situation of the company and to determine the direction of its future activities. The company should use the maxi-maxi strategy.

  1. Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil

    Directory of Open Access Journals (Sweden)

    Roberto Black

    Full Text Available ABSTRACT This paper aims to investigate the existence of heterogeneity in earnings quality between different classes of companies after the adoption of the International Financial Reporting Standards (IFRS. IFRS adoption is generally associated with an increase in the quality of financial statements. However, companies within the same country are likely to have different economic incentives regarding the disclosure of information. Thus, treating companies equally, without considering the related economic incentives, could contaminate earnings quality investigations. The case of Brazil is analyzed, which is a country classified as code-law, in which tax laws determined accounting practice and in which IFRS adoption is mandatory. First, Brazilian companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA were separated into two classes: companies issuing American Depositary Receipts (ADRs before IFRS adoption and companies that did not issue ADRs until the adoption of IFRS. Then, this second class of companies was grouped, using cluster analysis, into two different subclasses according to economic incentives. Based on the groups identified, the quality of accounting earnings is tested for each class of the companies before and after IFRS adoption. This paper uses timely recognition of economic events, value relevance of net income, and earnings management as proxies for the quality of accounting earnings. The results indicate that a particular class of companies began showing conditional conservatism, value relevance of net income, and lower earnings management after IFRS adoption. On the other hand, these results were not found for the two other classes of companies.

  2. Magnetic-seeding filtration

    Energy Technology Data Exchange (ETDEWEB)

    Ying, T.Y.; Chin, C.J.; Lu, S.C.; Yiacoumi, S. [Georgia Institute of Technology, Atlanta, GA (United States). School of Civil and Environmental Engineering] [and others

    1997-10-01

    Magnetic-seeding filtration consists of two steps: heterogeneous particle flocculation of magnetic and nonmagnetic particles in a stirred tank and high-gradient magnetic filtration (HGMF). The effects of various parameters affecting magnetic-seeding filtration (HGMF). The effects of various parameters affecting magnetic seeding filtration are theoretically and experimentally investigated. A trajectory model that includes hydrodynamic resistance, van der Waals, and electrostatic forces is developed to calculate the flocculation frequency in a turbulent-shear regime. Fractal dimension is introduced to simulate the open structure of aggregates. A magnetic-filtration model that consists of trajectory analysis, a particle build-up model, a breakthrough model, and a bivariate population-balance model is developed to predict the breakthrough curve of magnetic-seeding filtration. A good agreement between modeling results and experimental data is obtained. The results show that the model developed in this study can be used to predict the performance of magnetic-seeding filtration without using empirical coefficients or fitting parameters. 35 refs., 7 figs., 1 tab.

  3. Participatory innovation through user-designed knowledge sharing and Web2.0 in the Danish seed industry

    DEFF Research Database (Denmark)

    Tveden-Nyborg, Svend; Boelt, Birte; Misfeldt, Morten

    seed scientists from Aarhus University will work together with seed growers and seed company consultants in designing a collaborative knowledge platform to optimise the diffusion of innovation between them. The aim of the Ph.D. project is to look at the processes within the three communities...... of practice in their participatory efforts to design and select technologies that will improve their knowledge dissemination through a shared understanding of learning and innovation within the Danish seed industry. The research questions are: •What boundary objects emerge between and within the collaborating...

  4. 78 FR 43197 - Duke Energy Florida, Inc.; Florida Power & Light Company; Tampa Electric Company; Orlando...

    Science.gov (United States)

    2013-07-19

    ... Company; Orlando Utilities Commission; Notice of Compliance Filings Take notice that on July 10, 2013, Duke Energy Florida, Inc., Florida Power & Light Company, Tampa Electric Company, and Orlando...

  5. Zipf Law for Brazilian Cities

    CERN Document Server

    Moura, N J; Jr., Newton J. Moura; Ribeiro, Marcelo B.

    2006-01-01

    This work studies the Zipf Law for cities in Brazil. Data from censuses of 1970, 1980, 1991 and 2000 were used to select a sample containing only cities with 30,000 inhabitants or more. The results show that the population distribution in Brazilian cities does follow a power law similar to the ones found in other countries. Estimates of the power law exponent were found to be 2.22 +/- 0.34 for the 1970 and 1980 censuses, and 2.26 +/- 0.11 for censuses of 1991 and 2000. More accurate results were obtained with the maximum likelihood estimator, showing an exponent equal to 2.41 for 1970 and 2.36 for the other three years.

  6. Neymar, defender of brazilian tradition

    Directory of Open Access Journals (Sweden)

    Francisca Islandia Cardoso da Silva

    2016-09-01

    Full Text Available The purpose of this article is to analyze how university students of Teresina-PI appropriate of the message of a report of the television show Esporte Espetacular. There was use of the technique of focus groups and analytical-descriptive method for collecting and analyzing data. The sample consisted of 24 university students, aged between 18 and 24 years. The report features Neymar as responsible to follow the "tradition" of Brazilians and to be crowned as the best player in the world. The subjects of research said that the speech conveyed by the report can reproduce and create a reality sometimes dreamlike, because objective to confer to Neymar great importance with regard to national identity.

  7. Food cravings among Brazilian population.

    Science.gov (United States)

    Queiroz de Medeiros, Anna Cecília; Pedrosa, Lucia de Fatima Campos; Yamamoto, Maria Emilia

    2017-01-01

    This study aimed to develop and validate a Brazilian version of the Food Craving Inventory (FCI-Br), adapted to the cultural-gastronomic context of Brazil, and to explore this behavior among adult Brazilians. The Study 1 population consisted of 453 adults from all regions of Brazil. Participants responded to a preliminary form of the instrument online. Exploratory factor analysis revealed an FCI-Br presenting 23 items and three factors: High Fat, Sweet Food and Traditional Meal. The FCI-Br overall reliability was considered adequate (α = 0.82), as were each of the sub-scales. The food items receiving higher average scores from the application of the instrument were chocolate (3.14 ± 1.28; women) and bread (2.94 ± 1.44, men). A significant association was observed between the specific-craving for Sweet Food and female respondents. Most participants reported experiencing more frequent episodes of food craving when alone (68.0%; n = 391) and during the afternoon (32.2%; n = 127) or evening (43.8%; n = 173) hours. Application of the FCI-Br in a population of 649 university students (Study 2) demonstrated a good adjustment of the model developed according to the Confirmatory factor analysis (χ(2)/gl = 2.82, CFI = 0.94; TLI = 0.93; RMSEA = 0.06). The current findings indicate that the FCI-Br has adequate psychometric properties to measure craving behavior with respect to specific food groups in the resident population of Brazil. The results of this study also shed light on the importance of considering the cultural diversity of a population when investigating eating behaviors.

  8. Gamification in a Consulting Company

    NARCIS (Netherlands)

    Blaauw, Frank; Bazylevska, L.; Aiello, M.

    2014-01-01

    Gamification refers to the use of game-design elements in a non-gaming context. The consulting company Capgemini has set up a rudimentary Gamification platform to help motivating the people to do extra work for the company in their spare time. In order to re- ward people for this effort, they can re

  9. A strategy for company improvement.

    Science.gov (United States)

    Howley, L

    2000-03-01

    Strategies based on the kaizen methodology are designed to continuously improve company performance without the need for large capital investments. This article looks at how one company used simple kaizen principles to its advantage, achieving 67% increase in productivity and 10% reduction in the standard cost of product.

  10. Responsibilities of Companies towards Employees

    Directory of Open Access Journals (Sweden)

    Monray Marsellus Botha

    2015-07-01

    Full Text Available Central to company law is the promotion of corporate governance. An important question in company law still today is in whose interest the company should be managed. Corporate governance needs to address the entire span of responsibilities to stakeholders of the company such as customers, employees, shareholders, suppliers and the community at large. The promotion of human rights in the application of company law must also take place. This is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a "social institution" should be enhanced and protected. Because corporations are part of society and the community, like all of us, it is required of them to be socially responsible and have greater accountability to all stakeholders of the company. Although directors must act in the best interests of shareholders collectively they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are thus important. The advancement of social justice is thus important to corporations in that they should take note of the Constitution, labour legislation and company law legislation when social justice issues are dealt with. Employees have become very important stakeholders of companies and their needs should be taken into account in the bigger corporate governance and social responsibility framework.

  11. Company Development Through the Employees

    DEFF Research Database (Denmark)

    Møller, Niels; Hvenegaard, Hans; Limborg, Hans Jørgen;

    2003-01-01

    Human Deveoplment and Working Life - Work for Welfare explores whether the development of human resources at company level can improve individuals' quality of life, companies' possibilities of development, and welfare and democracy in society. Chapter four documents the the proces and results of ...

  12. WATER AND SODIUM CHLORIDE EFFECTS ON Mimosa Tenuiflora (WILLD. POIRET SEED GERMINATION

    Directory of Open Access Journals (Sweden)

    Ivonete Alves Bakke

    2006-01-01

    Full Text Available Water shortage and saline soils of the Brazilian semi-arid northeastern region are limiting factors to the development of many plants. Jurema preta (Mimosa tenuiflora (Willd. Poiret is a small, multiple use tree that abundantly colonizes unfavorable sites, including environments with severe water stress. This work had the objective of investigating the tolerance of jurema preta seeds to water and salt stresses during germination. Seeds germination in polyethylene glycol (PEG-6000 and sodium chloride (NaCl solutions was analyzed under five different osmotic potentials (0.0; -0.3, -0.6, -0.9 and -1.2MPa, in order to simulate water and salt stress, respectively, in four 100-seed replications for each treatment. Seeds were placed into 10cmx10cmx4cm boxes, and germination accomplished in BOD germinator adjusted to 30oC. The number of germinated seeds was monitored every 24 hours, and percentage and speed of seed germination were generated from these data. Mean percentage germination in the control treatment was ~95%, reducing to 63-53% at -0.9 to -1.2-MPa PEG solutions, and to 27- 9.5% at NaCl solutions at equivalent osmotic potentials. Velocity of germination index was more affected, and decreased up to 1/8 of the control, at -0.6 MPa. Jurema preta seeds showed lower tolerance to NaCl than to water stress, and this species can be classified as a glycophyte.

  13. Cerebrotendinous xanthomatosis: report of two Brazilian brothers.

    NARCIS (Netherlands)

    Lange, M.C.; Zetola, V.F.; Teive, H.; Scola, R.H.; Trentin, A.P.; Zavala, J.A.; Pereira, E.R.; Raskin, S.; Werneck, L.C.; Sistermans, E.A.

    2004-01-01

    Cerebrotendinous xanthomatosis is a treatable rare autossomal recessive disease characterized by lipid storage secondary to a sterol 27-hydroxylase deficiency in the formation of cholic and chenodeoxycholic acids. We describe two Brazilian brothers with cognitive impairement and chronic diarrhea. On

  14. THE WHOLESALE COMPANIES AS A LINK BETWEEN THE TWO CIRCUITS OF URBAN ECONOMY IN BRAZIL

    Directory of Open Access Journals (Sweden)

    Marcos Xavier

    2011-12-01

    Full Text Available The current space division of labour increases the importance of circulation in production process and imposes a rapid and more frequent replacement of supplies, according to shorter stated periods, both in industry and retail. In Brazil, the opening of the economy, imposing a bigger competitiveness to the companies, and the social and territorial expansion of consumption have affected the organization and the structure of the wholesale companies. In reply, the logistics, as the management of the flow of goods, information and other resources, has enhanced the activities of planning and control. As the logistics becomes more important, a new organization of territory arises, increasing the relationships among places. Thus, we conclude that the wholesale distributors continue exerting a significant role in the intermediation between the industry and small retail. The modernization of Brazilian wholesale companies confirms the link existing between the two circuits of urban economy in Brazil.

  15. A characterization of performance measures for measuring postponement strategies: case studies in food companies

    Directory of Open Access Journals (Sweden)

    Karine Araújo Ferreira

    2011-05-01

    Full Text Available The postponement strategy is more and more used by companies with the increasing complexity and variety of products, currently required by the market. In essence, the postponement is used to delay as much as possible the final configuration and/or movement of products and services, until the demand known. Despite the increasing attention to the subject, little is known about is implementation, especially in the Brazilian food industry. This research aims to investigate how the postponement strategy is applied to food companies and what performance measures that can be used to evaluate the results of this application. To meet these goals were developed six exploratory case studies in orange juice and fruits processing companies. The results allow comparing the performance measures found in the literature with those obtained in empirical research and systematize them in order to obtain a list of performance measures for measuring postponement strategies.

  16. A Methodology for Retrieving Information from Malware Encrypted Output Files: Brazilian Case Studies

    Directory of Open Access Journals (Sweden)

    Nelson Uto

    2013-04-01

    Full Text Available This article presents and explains a methodology based on cryptanalytic and reverse engineering techniques that can be employed to quickly recover information from encrypted files generated by malware. The objective of the methodology is to minimize the effort with static and dynamic analysis, by using cryptanalysis and related knowledge as much as possible. In order to illustrate how it works, we present three case studies, taken from a big Brazilian company that was victimized by directed attacks focused on stealing information from a special purpose hardware they use in their environment.

  17. Marketing Mix Strategies towards the Bottom of the Pyramid: a study of the Brazilian market

    OpenAIRE

    Correia, Teresa; Mårdh, Patrik

    2013-01-01

    Prahalad has started a debate in the last decade regarding the opportunities of doing business towards the low-income consumers of emerging markets, which he called Bottom of the Pyramid (BOP) markets. The purpose of this study is to investigate how companies adapt their marketing mix strategies in order to target this type of market. The research is developed as case studies within the Brazilian telecom market in order to offer a new BOP setting as previous research has been focusing on Asia...

  18. Brazilian Arms Production: Partial Dependence

    Science.gov (United States)

    1988-09-01

    supported by the government, which actively created state enterprises such as Banco do Brasil , Companhia Siderurgica Nacional (the state-owned steel...slate holding company Industria do Material Belico do Brasil (IMBEL) was formed to manage Brazil’s war materiel production factories and to formulate...34 Foreign Broadcast Information Service (FBIS)-Latin America Daily Report (18 July 1988), 24. 12- Bernardini SA. Industria e Comercio , Brazil’s second

  19. Magnetic-seeding filtration

    Energy Technology Data Exchange (ETDEWEB)

    Depaoli, D. [Oak Ridge National Lab., TN (United States)

    1996-10-01

    This task will investigate the capabilities of magnetic-seeding filtration for the enhanced removal of magnetic and nonmagnetic particulates from liquids. This technology appies to a wide range of liquid wastes, including groundwater, process waters, and tank supernatant. Magnetic-seeding filtration can be used in several aspects of treatment, such as (1) removal of solids, particularly those in the colloidal-size range that are difficult to remove by conventional means; (2) removal of contaminants by precipitation processes; and (3) removal of contaminants by sorption processes.

  20. [Theater in Brazilian science museums and centers].

    Science.gov (United States)

    Moreira, Leonardo Maciel; Marandino, Martha

    2015-12-01

    This qualitative research, based on a descriptive and exploratory study, examines how theater is used as a science communication strategy by Brazilian science museums and centers. Data was collected through a survey emailed to 24 Brazilian institutions identified as science museums and centers. Content analysis was performed, using cross-sectional thematic analysis. It was found that respondents' activities could be classified as approaching theater as an educational support.

  1. Brazilian law for scientific use of animals

    OpenAIRE

    MARQUES Ruy Garcia; Morales, Marcelo Marcos; Petroianu,Andy

    2009-01-01

    The Brazilian scientific community claimed for a definitive systematization and for comprehensive and realistic national rules, to provide guidance and regulation, instead of sanctions, so that the question of scientific research involving animals could be better contemplated. This is beginning to occur now with Law n.º 11.794, sanctioned by the President of the Republic on November 8, 2008. PURPOSE: To describe the evolution of Brazilian regimentation for scientific use of animals and to ana...

  2. Quantifying seed dispersal kernels from truncated seed-tracking data

    NARCIS (Netherlands)

    Hirsch, Ben T.; Visser, Marco D.; Kays, Roland; Jansen, Patrick A.

    2012-01-01

    1. Seed dispersal is a key biological process that remains poorly documented because dispersing seeds are notoriously hard to track. While long-distance dispersal is thought to be particularly important, seed-tracking studies typically yield incomplete data sets that are biased against long-distance

  3. Seeds of confusion : the impact of policies on seed systems

    NARCIS (Netherlands)

    Louwaars, N.P.

    2007-01-01

    Seed is basic to crop production. Next to its importance in production, food security and rural development, seed is a key element in many debates about technology development and transfer, biodiversity, globalisation and equity. The sustainable availability of good quality seed is thus an important

  4. Fiber and seed loss from seed cotton cleaning machinery

    Science.gov (United States)

    Fiber and seed loss from seed cotton cleaning equipment in cotton gins occurs, but the quantity of material lost, factors affecting fiber and seed loss, and the mechanisms that cause material loss are not well understood. Two experiments were conducted to evaluate the effects of different factors on...

  5. 12 CFR 583.6 - Company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Company. 583.6 Section 583.6 Banks and Banking... AND LOAN HOLDING COMPANIES § 583.6 Company. The term company means any corporation, partnership, trust, joint-stock company, or similar organization, but does not include: (a) The Federal Deposit...

  6. 3rd Brazilian Consensus on Helicobacter pylori.

    Science.gov (United States)

    Coelho, Luiz Gonzaga; Maguinilk, Ismael; Zaterka, Schlioma; Parente, José Miguel; do Carmo Friche Passos, Maria; Moraes-Filho, Joaquim Prado P

    2013-04-01

    Signicant progress has been obtained since the Second Brazilian Consensus Conference on Helicobacter pylori Infection held in 2004, in São Paulo, SP, Brazil, and justify a third meeting to establish updated guidelines on the current management of H. pylori infection. The Third Brazilian Consensus Conference on H pylori Infection was organized by the Brazilian Nucleus for the Study of Helicobacter, a Department of the Brazilian Federation of Gastroenterology and took place on April 12-15, 2011, in Bento Gonçalves, RS, Brazil. Thirty-one delegates coming from the five Brazilian regions and one international guest, including gastroenterologists, pathologists, epidemiologists, and pediatricians undertook the meeting. The participants were allocated in one of the five main topics of the meeting: H pylori, functional dyspepsia and diagnosis; H pylori and gastric cancer; H pylori and other associated disorders; H pylori treatment and retreatment; and, epidemiology of H pylori infection in Brazil. The results of each subgroup were submitted to a final consensus voting to all participants. Relevant data were presented, and the quality of evidence, strength of recommendation, and level of consensus were graded. Seventy per cent and more votes were considered as acceptance for the final statement. This article presents the main recommendations and conclusions to guide Brazilian doctors involved in the management of H pylori infection.

  7. 3rd BRAZILIAN CONSENSUS ON Helicobacter pylori

    Directory of Open Access Journals (Sweden)

    Luiz Gonzaga Coelho

    2013-04-01

    Full Text Available Significant progress has been obtained since the Second Brazilian Consensus Conference on Helicobacter pylori Infection held in 2004, in São Paulo, SP, Brazil, and justify a third meeting to establish updated guidelines on the current management of H. pylori infection. The Third Brazilian Consensus Conference on H pylori Infection was organized by the Brazilian Nucleus for the Study of Helicobacter, a Department of the Brazilian Federation of Gastroenterology and took place on April 12-15, 2011, in Bento Gonçalves, RS, Brazil. Thirty-one delegates coming from the five Brazilian regions and one international guest, including gastroenterologists, pathologists, epidemiologists, and pediatricians undertook the meeting. The participants were allocated in one of the five main topics of the meeting: H pylori, functional dyspepsia and diagnosis; H pylori and gastric cancer; H pylori and other associated disorders; H pylori treatment and retreatment; and, epidemiology of H pylori infection in Brazil. The results of each subgroup were submitted to a final consensus voting to all participants. Relevant data were presented, and the quality of evidence, strength of recommendation, and level of consensus were graded. Seventy per cent and more votes were considered as acceptance for the final statement. This article presents the main recommendations and conclusions to guide Brazilian doctors involved in the management of H pylori infection.

  8. Futebol mulato: racial constructs in Brazilian football

    Directory of Open Access Journals (Sweden)

    Tiago Fernandes Maranhao

    2011-05-01

    Full Text Available The aim of this paper is to review Gilberto Freyre’s ideas about futebol mulato and the way these ideas have spread the notion of the Brazilian mulatto as a symbol of a ‘racial democracy’, unique in Brazil, around the world. The notion first appeared in 1938 in an article by Freyre for the Diários Associados, an important Brazilian newspaper. Football (soccer was employed by Freyre as the special arena where the multiracial Brazilian nation could shine and show the world a different way of being, opposed to the white and ‘rational’ way of European football. In Freyre’s work, the so-called ‘football-art’ was compared to poetry, while the European style was equated with prose. This essay argues that Freyre’s ideas were useful in constructing the Brazilian identity, a nation of harmony in all its aspects, including the area of race, and how the idea of the mulatto has been used to minimise social disparities within Brazilian society. Freyre’s ideas remain contemporary; many Brazilian intellectuals still refer to these concepts. As well, the press in this huge country, and especially in World Cup years, uses the concepts of mulatto and football-art to characterize Brazil and differentiate it from other countries.

  9. Study of the enthalpy-entropy mechanism from water sorption of orange seeds (C. sinensis cv. Brazilian for the use of agro-industrial residues as a possible source of vegetable oil production Estudo do mecanismo entálpico-entrópico de sorção da água de sementes de laranja (C. sinensis cv. Brasileira, para a utilização de resíduos agroindustriais como uma possível fonte de produção de óleo vegetal

    Directory of Open Access Journals (Sweden)

    Daniele Penteado Rosa

    2013-02-01

    Full Text Available Orange seeds are a promising agroindustry-waste which can be implemented in the extraction and production of vegetable oil. The relationship between moisture content and water activity provides useful information for the processing and storage of this waste item. The aim of this study was to determine the mechanism of water sorption enthalpy-entropy of orange seeds (C. sinensis cv. Brazilians according to the moisture content. Therefore, desorption isotherms were determined at five different temperature (30, 40, 50, 60, and 70 ºC under a wide range of moisture content (0.005-0.057 kg kg-1 d.b. and water activity (0.02-0.756. Theoretical and empirical models were used for modeling the desorption isotherms. An analytical solution of the Clausius-Clapeyron equation was proposed to compute the isosteric heat of sorption, the differential entropy, and Gibbs free energy using the Oswin model when the effect of temperature on the hygroscopic equilibrium was considered.As sementes de laranja são resíduos promissores da agroindústria com um alto potencial de aplicação na produção de óleo vegetal. A relação entre o conteúdo de umidade de equilíbrio e a atividade de água fornece informações úteis para seu processamento e armazenamento. O objetivo deste trabalho foi determinar o mecanismo entalpia-entropia de sorção da água de sementes de laranja (C. sinensis cv. Brasileiros em função do teor de umidade. Para isso, isotermas de dessorção das sementes de laranja foram determinados em cinco níveis de temperaturas (30, 40, 50, 60 e 70 ºC em um intervalo de umidade de equilíbrio (0.005-0.057 kg kg-1 d.b. e atividade de água de 0,02-0,756. Modelos teóricos e empíricos foram usados para a modelagem das isotermas de dessorção. A solução analítica da equação de Clausius-Clapeyron foi proposta para calcular o calor isostérico de sorção, a entropia diferencial e a energia livre de Gibbs através do modelo de Oswin quando o

  10. Bird and ant synergy increases the seed dispersal effectiveness of an ornithochoric shrub.

    Science.gov (United States)

    Camargo, Paulo H S A; Martins, Milene M; Feitosa, Rodrigo M; Christianini, Alexander V

    2016-06-01

    Seed dispersal may involve different vectors of dispersal in two or more sequential phases (i.e., diplochory). However, contributions of each phase to the overall seed dispersal effectiveness (SDE) are poorly understood and hard to evaluate due to post-dispersal processes that affect seed and seedling survival. We investigated the simultaneous bird (phase 1, in plant canopy) and ant (phase 2, on the floor) contributions to SDE with the ornithochoric shrub Erythroxylum ambiguum in a Brazilian Atlantic forest. Twelve species of birds fed on fruit and dispersed approximately 26 % of the seed crop. The remaining seed crop, 90 % of which contained viable seeds, fell to the ground beneath the parental plant. Ants either cleaned seeds in fruits or carried fallen fruit and seeds from bird feces to their nests. Although E. ambiguum has no adaptation for ant dispersal, ants were as quantitatively important as birds. Birds and ants equally increased germination rates compared to controls. However, birds deposited seeds farther from the parent, where seedling survival was higher (78 %) than it was beneath the parent (44 %), whereas ants carried seeds to their nests, where seedling survival was higher (83 %) than in controls away from their nests (63 %). Diplochory allowed a 42 % increase in SDE compared to dispersal in phase 1 alone. High lipid content in the fruit pulp of E. ambiguum may facilitate the inclusion of ants in a second step of dispersal after diaspores reach the floor. Ants can also buffer the dispersal of diplochorous plants against decreases in phase 1 dispersers.

  11. Seed production and quality of maize in High Valleys of Mexico.

    Directory of Open Access Journals (Sweden)

    Juan Virgen-Vargas

    2015-12-01

    Full Text Available The objective of this study was to increase the productivity of maize in High Valleys of Mexico, at the Valley of México and Bajio Experimental Stations of the National Institute for Forestry, Agriculture and Livestock Research (INIFAP. The following activities were carried out: production of registered seed to strengthen seed micro- enterprises of national capital, quality evaluation of certified seed, and generation of production technology. Between 2005 and 2013, 46.71 tons of registered seed of the hybrids parents: H-40, H-48, H-50, H-52, H-66, H-70 and H-161, and the varieties: VS-22, V-54A and V-55A were produced and sold to 31 seed producers in the Estado de Mexico, Tlaxcala, Puebla, Hidalgo, Morelos, Guanajuato, Michoacan, and Jalisco; that satisfied 60 % of demand per year (8.68 t. In 2013 and 2014, agreements were signed between INIFAP and four micro-enterprises to produce registered seeds. The certified seed produced by companies reached certification standards, germination percentage ≥ 85, 98% pure seed and less than 2% inert matter; test weight between 72 and 78 kg/hl, thousand seed weight between 288 and 361 g and genetic quality between 96 and 98 % of the true type plants. The study identified information about locations, potential yields, population density, and planting dates for the production of parents, lines and single crosses, in the Estado de Mexico and Tlaxcala.

  12. Characterization of amaranth seed oils

    NARCIS (Netherlands)

    Gamel, T.H.; Mesallam, A.S.; Damir, A.A.; Shekib, L.A.; Linssen, J.P.H.

    2007-01-01

    The oil fractions of Amaranthus caudatus L. and Amaranthus cruentus L. seeds were studied after different treatments of the seeds. The oil contents were 7.1 and 8.5% for raw A. caudatus L. and A. cruentus L. seeds, and consisted of 80.3¿82.3% of triacylglycerols (TAGs). Phospholipids represented 9.1

  13. The SEED Initiative

    Science.gov (United States)

    Teich, Carolyn R.

    2011-01-01

    Committed to fulfilling the promise of the green economy, the American Association of Community Colleges (AACC) launched the Sustainability Education and Economic Development (SEED) initiative (www.theseedcenter.org) in October 2010. The project advances sustainability and clean energy workforce development practices at community colleges by…

  14. Magnetic-seeding filtration

    Energy Technology Data Exchange (ETDEWEB)

    DePaoli, D.W.; Tsouris, C. [Oak Ridge National Lab., TN (United States); Yiacoumi, Sotira

    1997-10-01

    Magnetic-seeding filtration is a technology under development for the enhanced removal of magnetic and non-magnetic particulates from liquids. This process involves the addition of a small amount of magnetic seed particles (such as naturally occurring iron oxide) to a waste suspension, followed by treatment with a magnetic filter. Non-magnetic and weakly magnetic particles are made to undergo nonhomogeneous flocculation with the seed particles, forming flocs of high magnetic susceptibility that are readily removed by a conventional high-gradient magnetic filter. This technology is applicable to a wide range of liquid wastes, including groundwater, process waters, and tank supernatants. Magnetic-seeding filtration may be used in several aspects of treatment, such as (1) removal of solids, particularly those in the colloidal size range that are difficult to remove by conventional means; (2) removal of contaminants by precipitation processes; and (3) removal of contaminants by sorption processes. Waste stream characteristics for which the technology may be applicable include (1) particle sizes ranging from relatively coarse (several microns) to colloidal particles, (2) high or low radiation levels, (3) broad-ranging flow rates, (4) low to moderate solids concentration, (5) cases requiring high decontamination factors, and (6) aqueous or non-aqueous liquids. At this point, the technology is at the bench-scale stage of development; laboratory studies and fundamental modeling are currently being employed to determine the capabilities of the process.

  15. Effects of gamma radiation and storage on cooked pine seed (Araucaria angustifollia)

    Energy Technology Data Exchange (ETDEWEB)

    Silva, Lucia A.C.S.; Modolo, Debora M.; Martinez, Patricia; Piero, Edson A. di; Bigide, Priscila; Arthur, Valter, E-mail: lcasilva@cena.usp.br, E-mail: arthur@cena.usp.br [Centro de Energia Nuclear na Agricultura (CENA/USP), Laboratorio de Radiobiologia e Ambiente, Piracicaba, SP (Brazil); Harder, Marcia N.C.; Arthur, Paula B. [Instituto de Pesquisas Energeticas e Nucleares (IPEN/CNEN-SP), Sao Paulo, SP (Brazil)

    2011-07-01

    The Araucaria angustifolia, is known as the Pinheiro-do-Parana Brazilian pine, Pine, Pine Tree Monkey, emerges as the main representative of the Rain Forest, also known as Araucaria Forest, part of the Atlantic Forest biome (Decree Law 750/1993). Despite being appreciated nutritious food, the gear has been widely used in Brazilian cook as other seeds, and its consumption in the more usual way roasted or boiled, however, certain foods have been developed, such as flour, pine seeds, artisan produced only due to poor commercial expression. Because of this, the aim of this work was to study the effect of storage under vacuum and gamma radiation on samples cooked pinion. Pine seeds after cooking were stored in vacuum packaging and polypropylene irradiated with 0 (control), 0.5, 1.0 and 3.0 kGy. Later they were stored at a temperature of 6 degree C. Analyzes were performed to characterize physical (weight, temperature, percentage of losses) and proximate composition (Humidity, fat, protein, ash and weight loss) of A. angustifolia (Bert.) pine seed after three months of storage. The results indicated that there was no significant difference between treatments at protein parameter. About the other parameters there was an increase humidity and decrease with ash and fat with the treatments. (author)

  16. THERE IS INFLUENCE IN DEVELOPMENT OF COMPANIES WHICH BUILT STOCK, WITH SUPPORT OF INVESTIMENT FUND PRIVATE EQUITY AND VENTURE CAPITAL? EVIDENCES OF ENTRANT COMPANIES AT BOVESPA

    Directory of Open Access Journals (Sweden)

    Caciano Gianechini

    2013-09-01

    Full Text Available This work seeks to identify the impact of the participation of Private Equity funds and Venture Capital (PE/VC, the performance of companies that owned the contribution prior to the opening of capital (IPO. In a more objective the present study seeks to investigate whether companies that opened capital, financed by PE/VC, have performed better than the other formerly the Brazilian stock market debut. The sample of work consists of 116 companies that made the initial public offering (IPO in the São Paulo Stock Exchange (BOVESPA in the period January 2004 to December 2009. First identified that 41 enterprises debuted at BOVESPA being financed by PE/VC funds. Furthermore, the results indicate that the influence of PE/VC funds tend to improve some indices of profitability and market of companies after the IPO. In summary, the evidence found lead to the conclusion that the organizations of private equity and venture capital influence positively the performance of investee companies.

  17. Tree Seed Technology Training Course: Student Outline.

    Science.gov (United States)

    Bonner, F. T.; And Others

    This manual is intended primarily to train seed collectors, seed-plant managers, seed analysts, and nursery managers, but can serve as a resource for any training course in forest regeneration. It includes both temperate and tropical tree species of all intended uses and covers the following topics: seed biology, seed collection, seed handling,…

  18. 7 CFR 201.30 - Hard seed.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Hard seed. 201.30 Section 201.30 Agriculture..., Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling Vegetable Seeds § 201.30 Hard seed. The label shall show the percentage of hard seed,...

  19. 7 CFR 201.15 - Weed seeds.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Weed seeds. 201.15 Section 201.15 Agriculture... REGULATIONS Labeling Agricultural Seeds § 201.15 Weed seeds. The percentage of weed seeds shall include seeds of plants considered weeds in the State into which the seed is offered for transportation...

  20. Board diversity and firm performance: an empirical investigation in the Brazilian market

    Directory of Open Access Journals (Sweden)

    João Batista Fraga

    2012-01-01

    Full Text Available This article investigates the diversity of the boards of directors of Brazilian companies listed on the BM&FBovespa with respect to gender, age, educational attainment and independence, to ascertain whether there is a relationship between any of these diversity measures and firm performance. The study covers all companies without majority control, a type of corporate structure that first appeared in Brazil in 2005. The results indicate that greater diversity in the educational disciplines and the presence or absence of independent board members negatively affect performance, while diversity in years of schooling has a positive effect. The presence of women board members is small, but firms that have at least one female director outperform those that do not.

  1. International orientation and export commitment in fast small and medium size firms internationalization: scales validation and implications for the Brazilian case

    Directory of Open Access Journals (Sweden)

    Marcelo André Machado

    Full Text Available Abstract A set of changes in the competitive environment has recently provoked the emergence of a new kind of organization that has since its creation a meaningful share of its revenue being originated from international activities developed in more than one continent. Within this new reality, the internationalization of the firm in phases or according to its growth has resulted in it losing its capacity to explain this process with regard to small- and medium-sized enterprises (SME. Thus, in this paper, the international orientation (IO and export commitment (EC constructs have been revised under a theoretical context of the fast internationalization of medium-sized companies, so as to identify scales that more accurately measure these dimensions in the Brazilian setting. After a literature review and an exploratory research, the IO and EC scales proposed by Knight and Cavusgil (2004 and Shamsuddoha and Ali (2006 were respectively applied to a sample of 398 small- and medium-sized exporting Brazilian companies. In spite of conjunction and situation differences inherent to the Brazilian companies, the selected scales presented high measuring reliability. Furthermore, the field research outcomes provide evidence for the existence of a phenomenon of fast internationalization in medium-sized companies in Brazil, as well as support some theoretical assumptions of other empirical investigations carried out with samples from developed countries.

  2. STRATEGIC COMMUNICATION IN MULTINATIONAL COMPANIES

    Directory of Open Access Journals (Sweden)

    Alexandrina Cristina VASILE

    2014-11-01

    Full Text Available The article intends to show how multinational companies gain market share and visibility by using the appropriate strategic communication. The study evaluate the base framework, analysis, tools, data sources, sets of improvement plans and results that some multinational companies obtain by using strategic communication. The analysed companies are American based mainly communicative corporations and it will be underlined the importance of communication in the current economic environment. The results will show how important strategic communication is along the information used and the strategic management in targeting the position in the market.

  3. MOC encourages private oil companies

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    The Ministry of Commerce issued a guideline in late June, encouraging private oil companies to take part in refined oil's processing, transportation and retail. The government will support competitive and large companies to integrate into asset-based oil groups and technology service-based oil companies, according to the guideline. Private business will be encouraged to obtain stable access to refined oil resources, technology and management service. China's refined oil market is largely controlled by three State-owned heavyweights: PetroChina, the largest oil producer in Asia; Sinopec,

  4. Insights from Brazilian medical journals

    Directory of Open Access Journals (Sweden)

    Bruno Caramelli

    2009-01-01

    Full Text Available This brand-new series of articles aims at delivering to national and international readers some of the cutting-edge contributions from the Brazilian medical literature. Recently papers published in the main Brazilian medical journals are carefully selected and analyzed by skilled medical editors. In addition we asked editors to choose keywords to be highlighted in order to claim for reader's attention. Articles are organized by area of interest to facilitate reading. To get the most of the limited available editorial space we did not include the names of the authors of the related articles in the text itself but a complete reference guide is provided at the end of the article. The result carries the most important messages from the original paper accompanied by a personal interpretation. Directed to the busy medical doctor we hope that this initiative may help in the successful translation of knowledge from scientific evidence to clinical practice.Esta nova série de artigos tem por objetivo levar aos leitores nacionais e internacionais algumas das mais importantes contribuições provenientes da literatura médica brasileira recente. Os artigos originais mais relevantes são selecionados por experientes editores a quem solicitamos que escolham palavras- chaves para que sejam destacadas para chamar a atenção do leitor. Para facilitar a leitura, os artigos são organizados por área de interesse. Para aproveitar ao máximo o limitado espaço editorial não são incluídos os nomes dos autores dos artigos. Entretanto, a referência completa é oferecida ao final do artigo. O resultado final traz o que há de melhor do artigo, seguido de uma sintética interpretação pessoal. Endereçado ao médico ocupado, esperamos que esta inciativa possa contribuir para o sucesso da translação do conhecimento da evidência científica para a prática clínica.

  5. Does Information Technology Provide Competitive Advantage And Improve Performance? An Empirical Study Of Trading Companies In Brazil

    OpenAIRE

    Ruth Clarke; Marcilio Machado

    2006-01-01

    Growing investment in information technology applications creates a need to understand the proper integration of these tools into strategic decision making of the firm. This study discusses the impact of global information and communication technologies on competitiveness and performance of Brazilian trading companies. Using resource based theory as a starting point, we examine how information technology, as an internal resource, can provide competitive advantage and what impact information t...

  6. Seed priming to alleviate salinity stress in germinating seeds.

    Science.gov (United States)

    Ibrahim, Ehab A

    2016-03-15

    Salinity is one of the major abiotic stresses that affect crop production in arid and semiarid areas. Seed germination and seedling growth are the stages most sensitive to salinity. Salt stress causes adverse physiological and biochemical changes in germinating seeds. It can affect the seed germination and stand establishment through osmotic stress, ion-specific effects and oxidative stress. The salinity delays or prevents the seed germination through various factors, such as a reduction in water availability, changes in the mobilization of stored reserves and affecting the structural organization of proteins. Various techniques can improve emergence and stand establishment under salt conditions. One of the most frequently utilized is seed priming. The process of seed priming involves prior exposure to an abiotic stress, making a seed more resistant to future exposure. Seed priming stimulates the pre-germination metabolic processes and makes the seed ready for radicle protrusion. It increases the antioxidant system activity and the repair of membranes. These changes promote seed vigor during germination and emergence under salinity stress. The aim of this paper is to review the recent literature on the response of plants to seed priming under salinity stress. The mechanism of the effect of salinity on seed germination is discussed and the seed priming process is summarized. Physiological, biochemical and molecular changes induced by priming that lead to seed enhancement are covered. Plants' responses to some priming agents under salinity stress are reported based on the best available data. For a great number of crops, little information exists and further research is needed.

  7. Human resource policy and Danish multinational companies

    DEFF Research Database (Denmark)

    Fleming, Daniel; Søborg, Henrik

    A study of Danish multinational companies' human resource policy in their subsidiaries in Malaysia and Singapore.The sample of companies consists of 8 Danish multinational companies with activities in both Malaysia and Singapore.......A study of Danish multinational companies' human resource policy in their subsidiaries in Malaysia and Singapore.The sample of companies consists of 8 Danish multinational companies with activities in both Malaysia and Singapore....

  8. Tree Seed and Seedling Supply Systems

    DEFF Research Database (Denmark)

    Nyoka, Betserai I.; Roshetko, James M.; Jamnadass, Ramni

    2015-01-01

    The paper reviews tree seed and seedling supply systems in sub-Saharan Africa, Asia and Latin America. Across these regions, the review found that some of the germplasm supply systems do not efficiently meet farmers’ demands and environmental expectations in terms of productivity, species...... and genetic diversity. In some countries, germplasm used is mostly sourced from undocumented sources and often untested. Germplasm quality control systems are only found in a few countries. Appreciation of the value of tree germplasm of high genetic quality is low. Non-government organisations (NGOs) in many...... out private entrepreneurs, although this is not substantiated by any evidence to suggest that the smallholder farmers are willing and able to pay for the germplasm. In some Latin American countries, private companies, government and NGOs provide farmers tree germplasm in a partnership in which farmers...

  9. 7 CFR 201.33 - Seed in bulk or large quantities; seed for cleaning or processing.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Seed in bulk or large quantities; seed for cleaning or... (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling in General § 201.33 Seed in bulk or large quantities; seed for cleaning or processing. (a) In the case of seed in bulk, the information required...

  10. Brazilian Cerrado Soil Actinobacteria Ecology

    Directory of Open Access Journals (Sweden)

    Monique Suela Silva

    2013-01-01

    Full Text Available A total of 2152 Actinobacteria strains were isolated from native Cerrado (Brazilian Savannah soils located in Passos, Luminárias, and Arcos municipalities (Minas Gerais State, Brazil. The soils were characterised for chemical and microbiological analysis. The microbial analysis led to the identification of nine genera (Streptomyces, Arthrobacter, Rhodococcus, Amycolatopsis, Microbacterium, Frankia, Leifsonia, Nakamurella, and Kitasatospora and 92 distinct species in both seasons studied (rainy and dry. The rainy season produced a high microbial population of all the aforementioned genera. The pH values of the soil samples from the Passos, Luminárias, and Arcos regions varied from 4.1 to 5.5. There were no significant differences in the concentrations of phosphorus, magnesium, and organic matter in the soils among the studied areas. Samples from the Arcos area contained large amounts of aluminium in the rainy season and both hydrogen and aluminium in the rainy and dry seasons. The Actinobacteria population seemed to be unaffected by the high levels of aluminium in the soil. Studies are being conducted to produce bioactive compounds from Actinobacteria fermentations on different substrates. The present data suggest that the number and diversity of Actinobacteria spp. in tropical soils represent a vast unexplored resource for the biotechnology of bioactives production.

  11. Permeability measuremens of brazilian Eucalyptus

    Directory of Open Access Journals (Sweden)

    Marcio Rogério da Silva

    2010-09-01

    Full Text Available The permeability of Brazilian Eucalyptus grandis and Eucalyptus citriodora wood was measured in a custom build gas analysis chamber in order to determine which species could be successfully treated with preservatives. Liquid permeability was tested using an emulsion of Neen oil and a control of distillated water. Air was used to test the gas phase permeability. For both Eucalyptus grandis and Eucalyptus citriodora, the longitudinal permeability of gas was shown to be about twice as great as the liquid phase permeability. No radial permeability was observed for either wood. The permeability of air and water through the sapwood of Eucalyptus grandis was greater than that through the sapwood of Eucalyptus citriodora. The permeability of neen oil preservative through the sapwood of Eucalyptus grandis was also greater than through the sapwood of E. Citradora, but the difference was not statistically significant. Scanning Electron Microscopy images showed that the distribution and obstruction in the vessels could be correlated with observed permeability properties. Irrespective of the causes of differences in permeability between the species, the fluid phase flux through the sapwood of both species was significant, indicating that both Eucalyptus grandis and Eucalyptus citriodora could be successfully treated with wood preservative.

  12. Educating Brazilian workers about AIDS.

    Science.gov (United States)

    1991-12-01

    This article contains a the script for a slide-tape presentation entitled Working Against AIDS, a presentation developed by the Brazil Family Planning Association (BEMFAM) which is designed to debunk common misconceptions about the disease. This audio-visual, which targets Brazilian workers, can be used during talks, seminars, and meetings. A discussion of the issues involved usually follows the presentation of Working Against AIDS. The presentation contains 30 illustrated slides (these are included in the article). The presentation begins by explaining that much of the information concerning AIDS is prejudicial and misleading. The next few slides point out some of the common misconceptions about AIDS, such as claims denying the existence of the disease, or suggestions that only homosexuals and prostitutes are at risk. The presentation then goes on to explain the ways in which the virus can and cannot be transmitted. Then it discusses how the virus destroys the body's natural defenses and explains the ensuing symptoms. Slides 14 and 15 point out that no cure yet exists for AIDS, making prevention essential. Slides 16-23 explain what actions are considered to be high risk and which ones do not entail risk. Noting that AIDS can be prevented, slide 24 says that the disease should not present an obstacle to spontaneous manifestations of human relations. The next slide explains that condoms should always be used when having sex with someone who could be infected with AIDS. Finally slides 26-30 demonstrate the proper way to use and dispose of a condom.

  13. Group dialogue empowers Brazilian women.

    Science.gov (United States)

    Badiani, R; Becker, J

    1995-11-01

    In response to an alarming rise in human immunodeficiency virus (HIV) infection among Brazilian women during the early 1990s, the Sociedade Civil Bem-Estar Familiar no Brazil (BEMFAM) developed a project that integrates HIV prevention with clinical services, community-based prevention activities, and sexually transmitted disease diagnosis and treatment. Preliminary interviews with clinic clients revealed that women's fears they would be considered unfaithful were impeding their ability to suggest condom use to their sexual partners. Condom use within a relationship was considered appropriate only for pregnancy prevention. To facilitate dialogue about sexual health, BEMFAM developed a women's group intervention project. All women who attend a BEMFAM clinic are invited to participate in a one-hour group discussion before receiving medical services. Novela-style booklets with stories and characters women can relate to their own lives are used to stimulate discussion. Participants learn to use condoms correctly by putting them on a penis model and anticipate situations in which they would be able to negotiate condom use. The group setting enables women to gain confidence and practice assertiveness in a non-threatening, supportive environment. Their identification with other women's stories empowers women to take control of their health and sexual lives. Between October 1994 and July 1995, 3464 women participated in group discussions organized by BEMFAM and 40,688 condoms were distributed; 18% of these women returned to the clinic for additional condoms.

  14. East India Company Logbooks - Images

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This collection consists of images of 1,235 ship logbooks created during British East India Company voyages. Period of record 1786-1834, peaking in 1804. The...

  15. International Companies in Fragile States

    DEFF Research Database (Denmark)

    Patey, Luke; Kragelund, Peter

    Denmark must not fail to promote corporate social responsibility in fragile states. International companies remain active in these environments, and often worsen rather than alleviate poor governance. Financial transparency and human rights initiatives offer the first step in ensuring...

  16. BUSINESS INTELLIGENCE FOR INSURANCE COMPANIES

    Directory of Open Access Journals (Sweden)

    A. Ignatiuk

    2016-06-01

    Full Text Available The current state and future trends for the world and domestic insurance markets are analyzed. The description of business intelligence methodology, tools and their practical implication for insurance companies are provided.

  17. LEADERSHIP DEVELOPMENTS IN SLOVENIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Andrej Kohont

    2016-04-01

    Full Text Available In this paper we study the relationship between the company and the leaders. We are interested what is characteristic of leadership in the best Slovenian companies. We used standardised employee questionnaire and data gathered in the Golden thread project. We observe the situation in these companies in the period between 2007 and 2014 to find out if there are any significant changes in leadership developments. Special attention in leadership observation is devoted to 1. The fundamental relationship between the company and the leaders, 2. The role and quality of leaders work, 3. Organizational culture, climate and relationships, 4. Entrepreneurship and innovation, 5. The quality of the working environment, 6. The personal growth and development and 7. Emotional commitment. The analysis represents an insight into current leadership situation and shows that the recent developments were heavily marked by the economic crisis, especially in 2009.

  18. From "Made in China" to "Made in Brazil" – An analysis of the internationalization process of a company from the automotive sector in Brazil

    Directory of Open Access Journals (Sweden)

    Moema Pereira Nunes

    2014-10-01

    Full Text Available The implementation of the Inovar-Auto Program by Brazilian Federal Government in 2012 led to changes in internationalization strategies of companies in the automotive sector in Brazil. Companies that used to import vehicles for resale in the country, without having local industrial activity, now have a higher incidence of taxes. To avoid this increase in taxation, companies need to make decisions for investments in manufacturing in Brazil. This article aims to analyze the internationalization process of an automotive industry in Brazil based on the changes they need to make in order to achieve the requirements of the Inovar-Auto Program. A case study of EMPRESA AUTO and its insertion in the Brazilian market was developed. The company entry in the domestic market had two phases: in the first one, direct export took place, while in the second phase, EMPRESA AUTO opted for Foreign Direct Investment by establishing a joint venture with a Brazilian company. The research was carried out from primary and secondary data. As motivations for the establishment of the Joint Venture, factors such as increasing taxes, the need for improved responsiveness to customers and the potential for learning and growth through this activity were identified. As the main result of this research, it was identified that EMPRESA AUTO is keeping itself competitive with the reduction of the final cost of their product. The internationalization process is in progress and local partnerships is a source of learning that accelerates the performance of the Chinese company in the Brazilian market and facilitate their entry and expansion in this market.

  19. Breeding for Grass Seed Yield

    DEFF Research Database (Denmark)

    Boelt, Birte; Studer, Bruno

    2010-01-01

    Seed yield is a trait of major interest for many fodder and amenity grass species and has received increasing attention since seed multiplication is economically relevant for novel grass cultivars to compete in the commercial market. Although seed yield is a complex trait and affected...... by agricultural practices as well as environmental factors, traits related to seed production reveal considerable genetic variation, prerequisite for improvement by direct or indirect selection. This chapter first reports on the biological and physiological basics of the grass reproduction system, then highlights...... important aspects and components affecting the seed yield potential and the agronomic and environmental aspects affecting the utilization and realization of the seed yield potential. Finally, it discusses the potential of plant breeding to sustainably improve total seed yield in fodder and amenity grasses....

  20. The Term Structure of Interest Rates and its Impact on the Liability Adequacy Test for Insurance Companies in Brazil

    Directory of Open Access Journals (Sweden)

    Antonio Aurelio Duarte

    2015-08-01

    Full Text Available The Brazilian regulation for applying the Liability Adequacy Test (LAT to technical provisions in insurance companies requires that the current estimate is discounted by a term structure of interest rates (hereafter TSIR. This article aims to analyze the LAT results, derived from the use of various models to build the TSIR: the cubic spline interpolation technique, Svensson's model (adopted by the regulator and Vasicek's model. In order to achieve the objective proposed, the exchange rates of BM&FBOVESPA trading days were used to model the ETTJ and, consequently, to discount the cash flow of the insurance company. The results indicate that: (i LAT is sensitive to the choice of the model used to build the TSIR; (ii this sensitivity increases with cash flow longevity; (iii the adoption of an ultimate forward rate (UFR for the Brazilian insurance market should be evaluated by the regulator, in order to stabilize the trajectory of the yield curve at longer maturities. The technical provision is among the main solvency items of insurance companies and the LAT result is a significant indicator of the quality of this provision, as this evaluates its sufficiency or insufficiency. Thus, this article bridges a gap in the Brazilian actuarial literature, introducing the main methodologies available for modeling the yield curve and a practical application to analyze the impact of its choice on LAT.

  1. Benchmarking in Mobarakeh Steel Company

    Directory of Open Access Journals (Sweden)

    Sasan Ghasemi

    2008-05-01

    Full Text Available Benchmarking is considered as one of the most effective ways of improving performance incompanies. Although benchmarking in business organizations is a relatively new concept and practice, ithas rapidly gained acceptance worldwide. This paper introduces the benchmarking project conducted in Esfahan’s Mobarakeh Steel Company, as the first systematic benchmarking project conducted in Iran. It aimsto share the process deployed for the benchmarking project in this company and illustrate how the projectsystematic implementation led to succes.

  2. Corporate Mobility and Company Law

    OpenAIRE

    Ferran, Eilís

    2016-01-01

    Globalisation has given commercial parties more freedom to choose the company law system that best suits their private needs. The growing range of techniques to facilitate choice between systems of company law reshapes the mandatory/enabling debate in countries where corporate mobility is a relatively new business phenomenon and where the past focus has mostly been on degrees of flexibility within domestic law. This article examines relocations, both out of and into the UK, as a source of lea...

  3. COMPANIES WITH MARKET POSITIONING BRANDS

    OpenAIRE

    Ruxandra Radoviciu; Filimon Stremtan

    2009-01-01

    Positioning a company on the market by the usage of brands is defined as the act ofdesigning the supply and its image on the market, so as to occupy a distinct place in the minds of theirtarget audience. The role of positioning in developing marketing strategy to differentiate products andservices involves the selection of attributes that are considered important for consumers. In order togain a strong position on the market the companies must perform a market analysis, an internalanalysis an...

  4. CSR Important to Oil Companies

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    @@ Corporations are human endeavors, and all human endeavors should benefit our society and reflect our morals. They should provide more than just investor return. The nature of oil industry demands that oil companies be socially responsible in addition to operating in an ethical and environmentally friendly manner. At a time of rising energy prices and global concern over our energy future, however, oil companies should give even greater emphasis to this part of their approach to corporate social responsibility(CSR).

  5. The carbon fiber development for uranium centrifuges: a Brazilian cooperative research

    Energy Technology Data Exchange (ETDEWEB)

    Queiroz, Paulo Cesar Beltrao de, E-mail: p.queiroz@ctmsp.mar.mil.b [Centro Tecnologico da Marinha em Sao Paulo (CTMSP), Sao Paulo, SP (Brazil); Zouain, Desiree Moraes, E-mail: dmzouain@ipen.b [Instituto de Pesquisas Energeticas e Nucleares (IPEN/CNEN-SP), Sao Paulo, SP (Brazil)

    2009-07-01

    This paper analyzes both the carbon fiber-based development for uranium centrifuges and the research project that supports its development effort over time. The carbon fiber-based engineering properties make it a valuable supply for high technologic products. Nevertheless, its fabrication occurs only in few developed countries and there is no production in Brazil. In addition, the carbon fiber-based products have dual applications: they can be used by the civilian and military industry. Therefore, there are international restrictions related to its use and applications that justify the internal development. Moreover, the Brazilian Navy centrifuges for uranium enrichment were developed using carbon-fiber which contains polyacrylonitrile (PAN) as an imported raw material. The PAN properties of low weight, high tensile strength increase the isotopic separation efficiency. The Brazilian financial scenario surrounded by the international uncertain economy shows that combined creative project solutions are more effective. Therefore, the Navy's Technological Center in Sao Paulo (CTMSP), the University of Campinas (UNICAMP), the University of Sao Paulo (USP), the RADICIFIBRAS Company, and the Brazilian FINEP agency, which is responsible for the project financial support, established a partnership aiming the development of a domestic PAN-based carbon fiber industry. The innovative project solutions adopted and the results of this partnership are presented here. (author)

  6. INNOVATION TEACHING WITHIN THE BRAZILIAN ACADEMIC SCENARIO: CONTRIBUTIONS TO HIGHER EDUCATION COURSE ADMINISTRATORS

    Directory of Open Access Journals (Sweden)

    Raquel da Silva Pereira

    2015-03-01

    Full Text Available With the objective of contributing to innovative business management, this paper investigates how innovation is addressed in Bachelor of Business Administration courses. This work employs a qualitative approach supported by exploratory research and underlined by historical-document research with access to primary data sources in the databases of the Ministry of Education and Culture, Anísio Teixeira National Institute for Studies and Educational Research and the Brazilian Institute of Geography and Statistics. The Brazilian context of innovation was characterized based on the Guide Innovation Index. Data analysis identified the different stages of teaching innovation in existing Administration courses in the country, analyzed regionally. From the results, this paper points out that, although innovation is a marginally addressed topic overall, is most often discussed in Administration courses from Brazil’s South and Southeast regions, which account for the majority of the country’s industrial activity. This study concludes that the theme of innovation is poorly debated within Brazil’s Business Administration courses, indicating an opportunity to review the programmatic contents in line with governmental strategies to increase the rate of innovation in Brazilian companies.

  7. Innovation based on value co-creation: An alternative for Brazilian wine?

    Directory of Open Access Journals (Sweden)

    Borges Martiele Cortes

    2016-01-01

    Full Text Available The Brazilian wine industry has been facing obstacles such as competition and high tax rates. Innovation is an alternative towards this scenario being it a major factor for any company's survival and growth in the market. Besides this, technological advances and access to information provide consumers with a larger number of choices and knowledge for an informed decision making. Despite differentiation efforts consumers did not obtain satisfaction. Customer interaction provides another way to generate innovation from its involvement in the production process (co-creation of value. The research was held in an awarded winery located in Bento Gonçalves (Brazil with the objective of understanding how the process of value co-creation between Brazilian award-winning wineries and consumers influences innovation generation. It is an exploratory and qualitative study collected through in-depth interviews with a semi-structured script. The winery identifies beneficial effects in the production process resulting from interactions because it narrows the bond with the consumer creating a better understanding of the consumers as well as develop a more tailored offer regarding value. The innovations generated based on co-creation can be taken as an alternative to imposed barriers in the current Brazilian wine sector.

  8. Windows of opportunities and technological innovation in the Brazilian pharmaceutical industry.

    Science.gov (United States)

    Tigre, Paulo Bastos; Nascimento, Caio Victor Machado França do; Costa, Laís Silveira

    2016-11-03

    The Brazilian pharmaceutical industry is heavily dependent on external sources of inputs, capital, and technology. However, the emergence of technological opportunities and the development of biotechnology and the decline of the patent boom and resulting advances by generic drugs have opened windows of opportunities for the local industry. The article examines the Brazilian industry's innovative behavior vis-à-vis these opportunities, showing that although the industry as a whole invests little in innovation, a few large Brazilian companies have expanded their market share and stepped up their investments in research and development, supported by public policies for innovation. Resumo: A indústria farmacêutica brasileira caracteriza-se pela grande dependência de fontes externas de insumos, capital e tecnologia. O surgimento de oportunidades tecnológicas, associadas ao desenvolvimento da biotecnologia e ao fim do boom das patentes com o consequente avanço dos medicamentos genéricos, entretanto, vem abrindo janelas de oportunidades para a indústria local. Este artigo examina o comportamento inovador da indústria brasileira à luz dessas oportunidades, revelando que, embora o conjunto da indústria mantenha baixos níveis de investimentos em inovação, um pequeno grupo de grandes empresas nacionais vem ampliando sua participação no mercado e intensificando seus investimentos em pesquisa e desenvolvimento, apoiados por políticas públicas de inovação.

  9. Proposal of a Methodology of Stakeholder Analysis for the Brazilian Satellite Space Program

    Directory of Open Access Journals (Sweden)

    Mônica Elizabeth Rocha de Oliveira

    2012-03-01

    Full Text Available To ensure the continuity and growth of space activities in Brazil, it is fundamental to persuade the Brazilian society and its representatives in Government about the importance of investments in space activities. Also, it is important to convince talented professionals to place space activities as an object of their interest; the best schools should also be convinced to offer courses related to the space sector; finally, innovative companies should be convinced to take part in space sector activities, looking to returns, mainly in terms of market differentiation and qualification, as a path to take part in high-technology and high-complexity projects. On the one hand, this process of convincing or, more importantly, committing these actors to space activities, implies a thorough understanding of their expectations and needs, in order to plan how the system/organization can meet them. On the other hand, if stakeholders understand how much they can benefit from this relationship, their consequent commitment will very much strengthen the action of the system/organization. With this framework in perspective, this paper proposes a methodology of stakeholder analysis for the Brazilian satellite space program. In the exercise developed in the article, stakeholders have been identified from a study of the legal framework of the Brazilian space program. Subsequently, the proposed methodology has been applied to the planning of actions by a public organization.

  10. Seed trait and rodent species determine seed dispersal and predation: evidences from semi-natural enclosures

    OpenAIRE

    Yi X; Wang Z.; Liu C; Liu G.

    2015-01-01

    Seed traits affect seed dispersal by animals. However, the combined role of seeds and dispersers in determining seed dispersal is not well explored. We attempted to test how seed traits and predators determine seed dispersal and predation interaction in a rodent-mediated seed dispersal system. Semi-natural enclosure experiments were conducted to investigate seed dispersal and predation of five sympatric tree species with different seed traits, Juglans mandshurica, Quercus mongolica, Pinus kor...

  11. PROJECTION OF PENETRATION OF THE BROKER IN HOME BRAZILIAN CAPITAL MARKET THROUGH LINEAR, GOMPERTZ AND FISHER – PRY MODELS

    Directory of Open Access Journals (Sweden)

    Carlos Kawamoto

    2010-09-01

    Full Text Available This paper aims to discuss the theories of internationalization and competitiveness, the positioning of a Brazilian company from agribusiness industry, exporting meat and food that has become a major global player in this industry JBS - Friboi. This company has been internationalized very fast in recent years and become a global leader in beef production, the second to the production of chicken meat and third largest producer of pork in the U.S. (JBS, 2010. The case is emblematic of JBS when analyzed under the concept of Porter's diamond applied to Brazil. This company gained scale and competitiveness with the access to natural resources of prodution (condition factor, but now it is necessary for maintenance its leading position, it requires a strategy grounded in innovation beyond just scale and operational excellence.

  12. Trade Companies and their Classification

    Directory of Open Access Journals (Sweden)

    P. Tărchilă

    2013-12-01

    Full Text Available The Romanian legislation does not define anyhow the concept of companies. It was the merit of the doctrine, which attempted such a definition, starting usually from the provisions of the Civil Code, which in art. 1491 defines the civil society, for the purpose of the memorandum of the association1. For that matter, also in the specialized foreign doctrine (ex. the French doctrine companies are defined based on similar concepts, but standardized by the Civil Code. The two meanings that the company has to be regarded through, also explain the very specific legal matter, a matter of concepts resulting from understanding the concept of memorandum of association and the company-institution. Thus, the contractual conception, imposed by the development of the contract theory in the last century, explains the existence of the companies starting from the validity conditions imposed to any contract and from the contractual techniques that establish the relationships formed within the society (for example, the company management is based on a mandate contract under which the executive operates.

  13. Empty seeds are not always bad: simultaneous effect of seed emptiness and masting on animal seed predation.

    Directory of Open Access Journals (Sweden)

    Ramón Perea

    Full Text Available Seed masting and production of empty seeds have often been considered independently as different strategies to reduce seed predation by animals. Here, we integrate both phenomena within the whole assemblage of seed predators (both pre and post-dispersal and in two contrasting microsites (open vs. sheltered to improve our understanding of the factors controlling seed predation in a wind-dispersed tree (Ulmus laevis. In years with larger crop sizes more avian seed predators were attracted with an increase in the proportion of full seeds predated on the ground. However, for abundant crops, the presence of empty seeds decreased the proportion of full seeds predated. Empty seeds remained for a very long period in the tree, making location of full seeds more difficult for pre-dispersal predators and expanding the overall seed drop period at a very low cost (in dry biomass and allocation of C, N and P. Parthenocarpy (non-fertilized seeds was the main cause of seed emptiness whereas seed abortion was produced in low quantity. These aborted seeds fell prematurely and, thus, could not work as deceptive seeds. A proportion of 50% empty seeds significantly reduced ground seed predation by 26%. However, a high rate of parthenocarpy (beyond 50% empty seeds did not significantly reduce seed predation in comparison to 50% empty seeds. We also found a high variability and unpredictability in the production of empty seeds, both at tree and population level, making predator deception more effective. Open areas were especially important to facilitate seed survival since rodents (the main post-dispersal predators consumed seeds mostly under shrub cover. In elm trees parthenocarpy is a common event that might work as an adaptive strategy to reduce seed predation. Masting per se did not apparently reduce the overall proportion of seeds predated in this wind-dispersed tree, but kept great numbers of seeds unconsumed.

  14. Empty seeds are not always bad: simultaneous effect of seed emptiness and masting on animal seed predation.

    Science.gov (United States)

    Perea, Ramón; Venturas, Martin; Gil, Luis

    2013-01-01

    Seed masting and production of empty seeds have often been considered independently as different strategies to reduce seed predation by animals. Here, we integrate both phenomena within the whole assemblage of seed predators (both pre and post-dispersal) and in two contrasting microsites (open vs. sheltered) to improve our understanding of the factors controlling seed predation in a wind-dispersed tree (Ulmus laevis). In years with larger crop sizes more avian seed predators were attracted with an increase in the proportion of full seeds predated on the ground. However, for abundant crops, the presence of empty seeds decreased the proportion of full seeds predated. Empty seeds remained for a very long period in the tree, making location of full seeds more difficult for pre-dispersal predators and expanding the overall seed drop period at a very low cost (in dry biomass and allocation of C, N and P). Parthenocarpy (non-fertilized seeds) was the main cause of seed emptiness whereas seed abortion was produced in low quantity. These aborted seeds fell prematurely and, thus, could not work as deceptive seeds. A proportion of 50% empty seeds significantly reduced ground seed predation by 26%. However, a high rate of parthenocarpy (beyond 50% empty seeds) did not significantly reduce seed predation in comparison to 50% empty seeds. We also found a high variability and unpredictability in the production of empty seeds, both at tree and population level, making predator deception more effective. Open areas were especially important to facilitate seed survival since rodents (the main post-dispersal predators) consumed seeds mostly under shrub cover. In elm trees parthenocarpy is a common event that might work as an adaptive strategy to reduce seed predation. Masting per se did not apparently reduce the overall proportion of seeds predated in this wind-dispersed tree, but kept great numbers of seeds unconsumed.

  15. Citizenship and decoloniality in Brazilian education

    Directory of Open Access Journals (Sweden)

    Viviane Conceição Antunes

    2014-08-01

    Full Text Available Reflecting on the importance of multiculturalism in teaching process and observing the otherness are primarily a challenge. This enables us to rethink what we have within ourselves, also to reconstitute memories involving discriminatory and unethical attitudes, which takes place in social fellowship. Based on the studies of Walsh (2007, 2009, Gomes (2007 and Tavares (2011, this work relies on decoloniality studies, mainly on the relevance of the history of Africa and Africanness in Brazilian education. Our corpus of analysis is found in the "Diretrizes Curriculares Nacionais para a Educação Básica" (DCN, 2013, the Brazilian Legislative Syllabus for Basic Education. Our focus is on the chapters concerning the Native-Brazilian and Quilomboa Education and ethnic-racial relations. Our most important aims are: to show the intercultural theoretical framework in which they are based on; to understand the immediate link established between the Native-Brazilian education and intercultural perspective; to clarify how the African diaspora was carried out in this particular case. Based on some Excel resources we were able to: 1 stablish the predominance of functional framework of interculturalism throughout these chapters, along with some critical features of interculturalism, as the issue of curricular decoloniality; 2 observe the established relationship between bilingualism and multiculturalism in the guidelines of Native-Brazilian education; and 3 identify a search for an effective inclusion of Africanness in curricula supported by the historical recognition and visibility of their sociocultural contribution.

  16. Brazilian version of the Berg balance scale.

    Science.gov (United States)

    Miyamoto, S T; Lombardi Junior, I; Berg, K O; Ramos, L R; Natour, J

    2004-09-01

    The purpose of the present study was to translate and adapt the Berg balance scale, an instrument for functional balance assessment, to Brazilian-Portuguese and to determine the reliability of scores obtained with the Brazilian adaptation. Two persons proficient in English independently translated the original scale into Brazilian-Portuguese and a consensus version was generated. Two translators performed a back translation. Discrepancies were discussed and solved by a panel. Forty patients older than 65 years and 40 therapists were included in the cultural adaptation phase. If more than 15% of therapists or patients reported difficulty in understanding an item, that item was reformulated and reapplied. The final Brazilian version was then tested on 36 elderly patients (over age 65). The average age was 72 years. Reliability of the measure was assessed twice by one physical therapist (1-week interval between assessments) and once by one independent physical therapist. Descriptive analysis was used to characterize the patients. The intraclass correlation coefficient (ICC) and Pearson's correlation coefficient were computed to assess intra- and interobserver reliability. Six questions were modified during the translation stage and cultural adaptation phase. The ICC for intra- and interobserver reliability was 0.99 (P Berg balance scale is a reliable instrument to be used in balance assessment of elderly Brazilian patients.

  17. Brazilian Review of Finance 2013 Editorial Report

    Directory of Open Access Journals (Sweden)

    Ricardo Pereira Câmara Leal

    2014-06-01

    Full Text Available RBFin is the main Brazilian publication outlet of academic papers about finance. The contents of the Review are open and online with a printed version distributed to members of the Brazilian Finance Society. Using the Open Journals System to manage the editorial process, publication of RBFin adheres to a strict publication schedule. The Review is indexed by EconLit, RedALyC, Google Scholar, Gale, Proquest and Ebsco and is listed in the JEL, DOAJ, Latindex, OpenJGate, and Cabell's directories. RBFin is rated B1 in the business area of the Brazilian classification system and B2 in Economics. The editorial board undergoes partial turnover every year and comprises 19 individuals from four countries, the Brazilian members being affiliated with universities in five different Brazilian states. The acceptance rate was 27% for papers submitted in 2012, the most recent year in which all submissions have already received a final decision. The average number of days between receipt and acceptance for articles submitted in 2013 was 203. The worst case was 361 days. The average number of days between receipt and publication was 294. The worst case was 575 days. Fifty-three individuals served as reviewers in 2013.

  18. Implementation of the Brazilian national repository

    Energy Technology Data Exchange (ETDEWEB)

    Tello, Cledola Cassia Oliveira de, E-mail: tellocc@cdtn.br [Centro de Desenvolvimento da Tecnologia Nuclear (CDTN/CNEN-MG), Belo Horizonte, MG (Brazil)

    2013-07-01

    Ionizing radiation in Brazil is used in electricity generation, medicine, industry, agriculture and for research and development purposes. All these activities can generate radioactive waste. At this point, in Brazil, the use of nuclear energy and radioisotopes justifies the construction of a national repository for radioactive wastes of low and intermediate-level. According to Federal Law No. 10308, Brazilian National Commission for Nuclear Energy (CNEN) is responsible for designing and constructing the intermediate and final storages for radioactive wastes. Additionally, a restriction on the construction of Angra 3 is that the repository is under construction until its operation start, attaining some requirements of the Brazilian Environmental Regulator (IBAMA). The RBMN Project (Repository for Low and Intermediate-Level Radioactive Wastes) aims at the implantation of a National Repository for disposal of low and intermediate-level of radiation wastes. This Project has some aspects that are unique in the Brazilian context, especially referring to the time between its construction and the end of its institutional period. This time is about 360 years, when the area will be released for unrestricted uses. It means that the Repository must be safe and secure for more than three hundred years, which is longer than half of the whole of Brazilian history. This aspect is very new for the Brazilian people, bringing a new dimension to public acceptance. Another point is this will be the first repository in South America, bringing a real challenge for the continent. The current status of the Project is summarized. (author)

  19. Marketing of Transnational Maize Seed Enterprises from the Perspective of Customer Equity

    Institute of Scientific and Technical Information of China (English)

    Xiaojuan HU; Yucheng HE; Wenna DING

    2016-01-01

    Customer is important equity of an enterprise. Customer equity is the total combined customer lifetime values of all of the company’s customers. In the context of invasion of transnational seed companies,how to cope with huge crisis and challenge is a problem to be solved by national companies and government. From the perspective of customer equity driving factors and sub-driving factors,this paper made an empirical study on transnational and national maize seed enterprises using principal component analysis( PCA). Results indicated that the driving factors for customer equity of national and transnational maize seed enterprises are basically similar,while there are large differences in ranking of importance of principal components. Besides,there are great differences in sub-driving factors of customer equity.

  20. Diagnosis and recommendation integrated system (DRIS of soybean seed oil content

    Directory of Open Access Journals (Sweden)

    Alfredo Castamann

    2012-12-01

    Full Text Available The Diagnosis and Recommendation Integrated System (DRIS can improve interpretations of leaf analysis to determine the nutrient status. Diagnoses by this method require DRIS norms, which are however not known for oil content of soybean seeds. The aims of this study were to establish and test the DRIS method for oil content of soybean seed (maturity group II cultivars. Soybean leaves (207 samples in the full flowering stage were analyzed for macro and micro-nutrients, and the DRIS was applied to assess the relationship between nutrient ratios and the seed oil content. Samples from experimental and farm field sites of the southernmost Brazilian state Rio Grande do Sul (28° - 29° southern latitude; 52° -53° western longitude were assessed in two growing seasons (2007/2008 and 2008/2009. The DRIS norms related to seed oil content differed between the studied years. A unique DRIS norm was established for seed oil content higher than 18.68 % based on data of the 2007/2008 growing season. Higher DRIS indices of B, Ca, Mg and S were associated with a higher oil content, while the opposite was found for K, N and P. The DRIS can be used to evaluate the leaf nutrient status of soybean to improve the seed oil content of the crop.

  1. Proteinase inhibitors in Brazilian leguminosae

    Directory of Open Access Journals (Sweden)

    C. A. M. Sampaio

    1991-01-01

    Full Text Available Serine proteinase inhitors, in the seeds of several Leguminosae from the Pantanal region (West Brazil, were studied using bovine trypsin, a digestive enzyme, Factor XIIa and human plasma Kallikrein, two blood clotting factors. The inhibitors were purified from Enterolobium contortisiliquum (Mr=23,000, Torresea cearensis (Mr = 13,000, Bauhinia pentandra (Mr = 20,000 and Bauhinia bauhinioides (Mr = 20,000. E. contortisiliquum inhibitor inactivates all three enzymes, whereas the T. cearensis inhibitor inactivates trypsin and Factor XSSa, but does nor affect plasma kallikrein; both Bauhinia inhibitors, on the other hand, inactivate trypsin and plasma kallikrein but only the Bpentandra inhibitor affects Factor XIIa. Ki values were calculated between 10 [raised to the power of] -7 and 10 [raised to the power of] -8 M.

  2. The use of VMI to manage inventory in the Brazilian footwear industry: developing a model

    Directory of Open Access Journals (Sweden)

    Paulo Renato de Sousa

    2017-03-01

    Full Text Available This study aims to offer a model to apply the VMI to manage purchasing and inventory in the Brazilian footwear industry as this industry’s is inserted in a rising product diversity environment, with shorter product lifecycle while facing heavy, international competitive pressures. The model that is being proposed is also related to establishing minimum inventory levels and the ideal inventory replenishment cycle for industrial operations, and it also classifies materials according to their financial impact and to how critical their provision is. This research, which is defined as an exploratory and qualitative one, addresses a case study of a Brazilian footwear company to gather fundamental information associated with operations history, strategic operational characteristics in the purchasing area, and purchasing management systems, all performed by means of an in-depth interview. When data was analyzed, it showed that among the various materials used by a footwear company, the use of VMI would be needed for materials that were classified as being non-critical components and competitive components, that is, those with a low degree of uncertainty regarding to offer and both high and low financial impact, respectively.

  3. Seeds of the Future

    CERN Document Server

    CERN. Geneva

    2015-01-01

    Five of the global issues most frequently debated today are the decline of biodiversity in general and of agrobiodiversity in particular, climate change, hunger and malnutrition, poverty and water. These issues are connected with each other, and should be dealt with as such. Most of our food comes from seeds (even when we eat meat, we indirectly eat plants, which come from seeds) and food affects our health. The evolution of plant breeding, the science which is responsible for the type and the diversity of seed that farmers plant, and hence for the diversity of food that we eat, helps us understand how agrobiodiversity has decreased. An agro-ecological model of agriculture could be solution to the most important problems affecting the planet, but is often criticized for not being able to produce enough food for a growing population casting doubts on whether food security and food safety can be compatible objectives. Participatory and evolutionary plant breeding, while benefiting from advances in molecular g...

  4. The relevance of thermoelectricity for the development of the Brazilian natural gas industry; A importancia da termoeletricidade para o desenvolvimento da industria de gas natural no Brasil

    Energy Technology Data Exchange (ETDEWEB)

    Canelas, Andre [Universidade Federal do Rio de Janeiro (UFRJ), RJ (Brazil). Coordenacao dos Programas de Pos-graduacao de Engenharia (COPPE). Programa de Planejamento Energetico]. E-mail: canelas@ppe.ufrj.br

    2004-07-01

    The aim of this paper is to analyse the capacity of the 'inflexible production', by state-owned Brazilian company PETROBRAS at its natural gas-based thermo-electrical generation stations, to promote in a increase in the use of the Brazil- Bolivia Gaspipe (Gasbol), which is the natural gas transport pipe related to 90,66% of the Brazilian natural gas imports. As the contract is a 'take or pay' contract, Brazil ends up paying for such a large volume of gas that the country does not effectively consume, since the consume of natural gas in Brazil has not come to the expectations which were prevailing when the import contract was signed. Last but not least, this article addresses the future possibilities for the increase of the share of natural gas in the total Brazilian energy consumption. (author)

  5. INTERNATIONALIZATION STRATEGY OF BRAZILIAN HEAVY CONSTRUCTION: REFLECTIONS ON THE HISTORY AND RESULTS

    Directory of Open Access Journals (Sweden)

    Flavia Luciane Scherer

    2012-09-01

    Full Text Available Considering the fact that internationalization is a booming phenomenon, the paper aims to describe the process of internationalization of Brazilian companies in the heavy construction sector which have internationalized their activities through the execution of foreign direct investment (FDI. The focus is to understand the trajectories adopted in understanding the choices made, and the identification of the results obtained by these companies, experienced in international markets. Performing empirical research in business segment of heavy construction felt the need to broaden the scope of studies related to the internationalization of service firms. About the internationalization path adopted, the analysis of four cases showed similarities. To minimize the ignorance concerning market conditions, companies work normally with local partners. Concerning strategic choices and outcomes arising, the cases showed that the maintenance of external activity followed other criteria in addition to profitability. Maintaining external operations also been explained in terms of the need for constant updating. Different stages of internationalization were identified in the companies studied.

  6. Physicochemical Evaluation of Seeds and Oil of Nontraditional Oil Seeds

    Directory of Open Access Journals (Sweden)

    Adam Ismail Ahmed

    2015-08-01

    Full Text Available The present work was conducted in the Laboratory of Biochemistry and Food science department, Faculty of Natural Resources and Environmental Studies, University of Kordofan, in order to evaluate some nontraditional oil seeds these are i.e. Marula (Sclerocarya birrea, Roselle (Hibiscus sabdariffa L. seeds and Christ’s thorn (Zizyphus spina-christi seeds. The seeds of the roselle and Christ’s thorn fruits were procured from Elobeid local market, North Kordofan State, while marula fruits were obtained from Elnuhod, West Kordofan State. The proximate composition of the seeds, cake and christ’s thorn pulp was done. Some chemical and physical properties were performed for the extracted oil. The results revealed that proximate composition of the seeds and cake differ statistically among the studied materials. Significant differences were observed among the oil extracted from these species; moreover, these oils differ significantly in color and viscosity only.

  7. Brazilian Congress, 2014 elections and governability challenges

    Directory of Open Access Journals (Sweden)

    Fabiano Santos

    2015-04-01

    Full Text Available This research note examines the results of the 2014 elections focusing on the National Congress. Its main objective is to ponder over common claims and predictions regarding the future of Brazilian politics. Beyond agreements and alliances involved in the electoral dispute, President Dilma Rousseff once again shall face the political challenges and dilemmas of Brazilian presidentialism, namely, how to create and manage government coalitions capable of implementing a coherent political program with a fragmented and heterogeneous Congress. The critical examination of the current hypotheses on the latest elections, especially concerning parliamentary fragmentation and a shift towards the right-wing, will serve as a compass attempting to formulate possible answers to such a fundamental problem in Brazilian politics.

  8. Huntington disease: DNA analysis in brazilian population

    Directory of Open Access Journals (Sweden)

    RASKIN SALMO

    2000-01-01

    Full Text Available Huntington disease (HD is associated with expansions of a CAG trinucleotide repeat in the HD gene. Accurate measurement of a specific CAG repeat sequence in the HD gene in 92 Brazilian controls without HD, 44 Brazilian subjects with clinical findings suggestive of HD and 40 individuals from 6 putative HD families, showed a range from 7 to 33 repeats in normal subjects and 39 to 88 repeats in affected subjects. A trend between early age at onset of first symptoms and increasing number of repeats was seen. Major increase of repeat size through paternal inheritance than through maternal inheritance was observed. Data generated from this study may have significant implications for the etiology, knowledge of the incidence, diagnosis, prognosis, genetic counseling and treatment of HD Brazilian patients.

  9. WORKING CAPITAL MANAGEMENT: AN APLICATION OF THE FLEURIET MODEL ON ARGENTINE, BRAZILIAN, CHILEAN AND MEXICAN COMPANIES

    OpenAIRE

    2008-01-01

    Nos ní­veis atuais de globalização, fluxo de informações e sensibilidade das economias e empresas em todo o mundo, e onde os mercados financeiros,os processos, operações e dinâmicas organizacionais são cada vez mais padronizados, torna-se cada vez mais importante a precisão dos indicadores e dados que são utilizados na avaliação de empresas para a percepção quanto as suas situações financeiras por meio da observação de indicadores de capital de giro, em especial, em no...

  10. Corporate constelation and power alliance : analysis of the American Movil Company in the Brazilian telecommunications market

    OpenAIRE

    Omar Rodrigo Haro

    2013-01-01

    Resumo: Examina-se o processo de internacionalização da maior corporação de telecomunicações da América Latina: a América Móvil, proprietária, no Brasil, das empresas EMBRATEL, CLARO, NET Serviços e Star One. Cada uma dessas empresas é especializada na administração de mensagens e informações do sistema comunicativo brasileiro e têm redes distribuídas em diversas partes da América Latina. O objetivo geral da presente dissertação é analisar as ligações entre os principais grupos financeiros in...

  11. Shaking Youngsters and Shaken Adults: Female Beetles Eavesdrop on Larval Seed Vibrations to Make Egg-Laying Decisions.

    Directory of Open Access Journals (Sweden)

    Raul Narciso C Guedes

    Full Text Available Egg-laying decisions are critical for insects, and particularly those competing for limited resources. Sensory information used by females to mediate egg-laying decisions has been reported to be primarily chemical, but the role of vibration has received little attention. We tested the hypothesis that vibrational cues produced by feeding larvae occupying a seed influences egg-laying decisions amongst female cowpea beetles. This hypothesis is supported by three lines of evidence using two strains of the cowpea beetle (Callosobruchus maculatus, an Indian strain with choosy females and aggressively competing larvae and a Brazilian strain with less choosy females and larvae exhibiting an "accommodating" type of competition. First, in free-choice bioassays of seed selection, choosy Indian females selected control seeds (free of eggs, larvae, or egg-laying marker over seeds with live larvae (free of eggs and egg-laying marker, but did not discriminate between control seeds and those with dead larvae. In contrast, less choosy Brazilian females showed no preference for seeds containing live or dead larvae over controls. Second, laser-doppler vibrometer recordings confirmed that larvae feeding inside seeds generate vibrations that are available to the female during egg-laying decisions. Third, during dichotomous choice experiments where artificial vibrations approximating those produced by feeding larvae were played back during seed selection, Indian females preferred immobile control seeds over vibrating seeds, but Brazilian females showed no preference. These results support the hypothesis that females use larval vibrations in their egg-laying decisions; whether these vibrations are passive cues exploited by the female, or active signals that 'steer' the behaviour of the female is unknown. We propose that vibration cues and signals could be important for host selection in insects, particularly those laying on substrates where visual or chemical cues may

  12. Shaking Youngsters and Shaken Adults: Female Beetles Eavesdrop on Larval Seed Vibrations to Make Egg-Laying Decisions.

    Science.gov (United States)

    Guedes, Raul Narciso C; Yack, Jayne E

    2016-01-01

    Egg-laying decisions are critical for insects, and particularly those competing for limited resources. Sensory information used by females to mediate egg-laying decisions has been reported to be primarily chemical, but the role of vibration has received little attention. We tested the hypothesis that vibrational cues produced by feeding larvae occupying a seed influences egg-laying decisions amongst female cowpea beetles. This hypothesis is supported by three lines of evidence using two strains of the cowpea beetle (Callosobruchus maculatus), an Indian strain with choosy females and aggressively competing larvae and a Brazilian strain with less choosy females and larvae exhibiting an "accommodating" type of competition. First, in free-choice bioassays of seed selection, choosy Indian females selected control seeds (free of eggs, larvae, or egg-laying marker) over seeds with live larvae (free of eggs and egg-laying marker), but did not discriminate between control seeds and those with dead larvae. In contrast, less choosy Brazilian females showed no preference for seeds containing live or dead larvae over controls. Second, laser-doppler vibrometer recordings confirmed that larvae feeding inside seeds generate vibrations that are available to the female during egg-laying decisions. Third, during dichotomous choice experiments where artificial vibrations approximating those produced by feeding larvae were played back during seed selection, Indian females preferred immobile control seeds over vibrating seeds, but Brazilian females showed no preference. These results support the hypothesis that females use larval vibrations in their egg-laying decisions; whether these vibrations are passive cues exploited by the female, or active signals that 'steer' the behaviour of the female is unknown. We propose that vibration cues and signals could be important for host selection in insects, particularly those laying on substrates where visual or chemical cues may be unreliable

  13. Consumer-company Identification: Development and Validation of a Scale

    Directory of Open Access Journals (Sweden)

    Diogo Fajardo Nunes Hildebrand

    2010-07-01

    Full Text Available Consumer-Company Identification is a relatively new issue in the marketing academia. Bhattacharya and Sen(2003 explored the Social Identity theory and established Consumer-Company Identification as the primary psychological substrate for deep relationships between the organization and its customers. In the present study a new instrument was constructed and validated that permits the empirical verification of the phenomenon described by Bhattacharya and Sen (2003. The scale validated in the present study is the first to embrace the idiosyncrasies of the identification between consumers and organizations. The process was conducted through 3 independent data collections. The first one was collected using literature search and in-depth interviews with 12 undergraduate students and bachelors from different professional fields. The second data base was obtained from a survey of 226 undergraduate students from 3 universities in 2 big Brazilian cities. This data base was used for purification purposes using Explanatory Factorial Analysis. Finally, the Structural Equation Modeling technique was applied to analyze a third data base composed of 387 observations collected from the same 3 universities of the second study. The results confirm the content, convergent and discriminant validity of the new scale proposed.

  14. Brazilian version of the Berg balance scale

    Directory of Open Access Journals (Sweden)

    Miyamoto S.T.

    2004-01-01

    Full Text Available The purpose of the present study was to translate and adapt the Berg balance scale, an instrument for functional balance assessment, to Brazilian-Portuguese and to determine the reliability of scores obtained with the Brazilian adaptation. Two persons proficient in English independently translated the original scale into Brazilian-Portuguese and a consensus version was generated. Two translators performed a back translation. Discrepancies were discussed and solved by a panel. Forty patients older than 65 years and 40 therapists were included in the cultural adaptation phase. If more than 15% of therapists or patients reported difficulty in understanding an item, that item was reformulated and reapplied. The final Brazilian version was then tested on 36 elderly patients (over age 65. The average age was 72 years. Reliability of the measure was assessed twice by one physical therapist (1-week interval between assessments and once by one independent physical therapist. Descriptive analysis was used to characterize the patients. The intraclass correlation coefficient (ICC and Pearson's correlation coefficient were computed to assess intra- and interobserver reliability. Six questions were modified during the translation stage and cultural adaptation phase. The ICC for intra- and interobserver reliability was 0.99 (P < 0.001 and 0.98 (P < 0.001, respectively. The Pearson correlation coefficient for intra- and interobserver reliability was 0.98 (P < 0.001 and 0.97 (P < 0.001, respectively. We conclude that the Brazilian version of the Berg balance scale is a reliable instrument to be used in balance assessment of elderly Brazilian patients.

  15. How to Analyze Company Using Social Network?

    Science.gov (United States)

    Palus, Sebastian; Bródka, Piotr; Kazienko, Przemysław

    Every single company or institution wants to utilize its resources in the most efficient way. In order to do so they have to be have good structure. The new way to analyze company structure by utilizing existing within company natural social network and example of its usage on Enron company are presented in this paper.

  16. How Do Costume Listing Companies Perform?

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    @@ Three Features could be read from the performance of China's costume listing companies in 2007. Brand advantage Different from the display of the textile listing companies in the past several Years,Orand Costume companies have hegun to take up a larger proportion,rather than the Processing export ones,as long as more new companies'listing.

  17. 75 FR 76452 - ConocoPhillips Company

    Science.gov (United States)

    2010-12-08

    ... Energy Regulatory Commission ConocoPhillips Company v. Enterprise TE Products Pipeline Company LLC... (ICA), ConocoPhillips Company (ConocoPhillips or Complainant) filed a complaint against Enterprise TE Products Pipeline Company LLC (Enterprise TEPPCO or Respondent) alleging that Enterprise TEPPCO has...

  18. Self-consciousness Scale: a Brazilian version.

    Science.gov (United States)

    Teixeira, M A; Gomes, W B

    1995-10-01

    The aim of this study was to examine the applicability of a Brazilian version of the Self-consciousness Scale to university students. Factorial structure, subscale intercorrelations, and normative data obtained with 182 subjects are reported. These results suggest that the proposed model of self-consciousness is applicable in the Brazilian culture, although some significant sex differences were found for two of the scales. Reliability tests and the factorial validity of the scale showed that this version still needs refinement to be used as a reliable research tool.

  19. THE INDIGENOUS GROUPS AND THE BRAZILIAN SWEETS

    Directory of Open Access Journals (Sweden)

    Mártin César Tempass

    2008-12-01

    Full Text Available In the books of Gilberto Freyre and Câmara Cascudo, that influencied so much the literature about brazilian alimentation, the participation of indigenous groups in the national sweets formation process is negligencied. However, is possible to find in book´s “interlineations” of these two authors valuables informations about indigenous contributions to this process. Starting from these two authors and based in the culinary system notion, this paper quests to situate the role of indigenous groups in the brazilian sweets formation and numbers the possibles causes to invisibility of sweets by indigenous at the culinary formation process.

  20. Brazilian methodology adopted about lightning rods

    Energy Technology Data Exchange (ETDEWEB)

    Esposito, Felipe [Comissao Nacional de Enegia Nuclear, Rio de Janeiro, RJ (Brazil). Div. de Rejeitos Radioativos]. E-mail: felipe@cnen.gov.br

    2005-07-01

    This paper describes the Brazilian experience concerning the suspension of the authorization for the production and installation of lightning rods containing radioactive material in the country and the main measures put into practice in order to safely remove and transport to temporary storage facilities all the existing devices Brazil that would be put out of use after the suspension. It is also presented the procedure established by the National Regulatory Body namely the Brazilian National Commission of Nuclear Energy- CNEN to be accomplished by the owners of this kind of devices. (author)

  1. Climate change in the Brazilian northeast

    Science.gov (United States)

    Rodrigues, Regina R.; Haarsma, Reindert J.; Hoelzemann, Judith J.

    2012-10-01

    Climate Change, Impacts and Vulnerabilities in Brazil: Preparing the Brazilian Northeast for the Future; Natal, Brazil, 27 May to 01 June 2012 The variability of the semiarid climate of the Brazilian northeast has enormous environmental and social implications. Because most of the population in this area depends on subsistence agriculture, periods of severe drought in the past have caused extreme poverty and subsequent migration to urban centers. From the ecological point of view, frequent and prolonged droughts can lead to the desertification of large areas. Understanding the causes of rainfall variability, in particular periods of severe drought, is crucial for accurate forecasting, mitigation, and adaptation in this important region of Brazil.

  2. Seed size selection by olive baboons.

    Science.gov (United States)

    Kunz, Britta Kerstin; Linsenmair, Karl Eduard

    2008-10-01

    Seed size is an important plant fitness trait that can influence several steps between fruiting and the establishment of a plant's offspring. Seed size varies considerably within many plant species, yet the relevance of the trait for intra-specific fruit choice by primates has received little attention. Primates may select certain seed sizes within a species for a number of reasons, e.g. to decrease indigestible seed load or increase pulp intake per fruit. Olive baboons (Papio anubis, Cercopithecidae) are known to select seed size in unripe and mature pods of Parkia biglobosa (Mimosaceae) differentially, so that pods with small seeds, and an intermediate seed number, contribute most to dispersal by baboons. We tested whether olive baboons likewise select for smaller ripe seeds within each of nine additional fruit species whose fruit pulp baboons commonly consume, and for larger seeds in one species in which baboons feed on the seeds. Species differed in fruit type and seed number per fruit. For five of these species, baboons dispersed seeds that were significantly smaller than seeds extracted manually from randomly collected fresh fruits. In contrast, for three species, baboons swallowed seeds that were significantly longer and/or wider than seeds from fresh fruits. In two species, sizes of ingested seeds and seeds from fresh fruits did not differ significantly. Baboons frequently spat out seeds of Drypetes floribunda (Euphorbiaceae) but not those of other plant species having seeds of equal size. Oral processing of D. floribunda seeds depended on seed size: seeds that were spat out were significantly larger and swallowed seeds smaller, than seeds from randomly collected fresh fruits. We argue that seed size selection in baboons is influenced, among other traits, by the amount of pulp rewarded per fruit relative to seed load, which is likely to vary with fruit and seed shape.

  3. The attitude of foreign consumers towards Brazilian products: an investigation of the footwear sector in Brazil Atitude de consumidores estrangeiros com relação a produtos brasileiros: uma investigação do setor calçadista no Brasil

    Directory of Open Access Journals (Sweden)

    Janaina de Moura Engracia Giraldi

    2005-09-01

    Full Text Available The Brazilian footwear and leather supply chain is important for the economy not only because of the exports generated but also for the ability to create jobs as well. A review of these exports was made together with a report of empirical research conducted with undergraduate university students in Holland to determine their evaluation and impressions of Brazilian footwear. Since the attitude of these consumers was largely negative, a recommendation was made that marketing professionals from these companies should endeavor to improve this poor attitude in order to increase the sales potential of Brazilian footwear.

  4. Use of tetrazolium (TTC, Germ's and greenhouse plant emergences methods for testing seed vigour of selected ornamental plant species

    Directory of Open Access Journals (Sweden)

    Roman Hołubowicz

    2013-12-01

    Full Text Available In the years 1996-1997 the experiments were carried out on methods to investigate seed vigour of tassel flower (Amaranthus caudatus L., sand pink (Dianthus chinensis L., babies' breath (Gypsophila elegans M.B., sweet pea (Lathyrus odorathus L., African marigold (Tagetes erecta L. and zinnia (Zinnia elegans Jasq.. The main goals of this research were to specify conditions for accelerated ageing (AA of the seeds of a few selected ornamental plant species and to choose the most appropriate methods for their seed vigour evaluation in the laboratory and greenhouse conditions. All used in the experiments seeds came from the commercial seed lots from Polish seed company. Evaluation was carried out on the seed samples with high and low vigour. The latter ones were received through subjecting the seed samples to AA, i.e. by placing them in 100% relative humidity (RH at 44°C, except African marigold-at 42°C, in the darkness and keeping them for 144, 88, 100, 48, 72 and 72 hours, respectively. The tested seed vigour estimated methods included the Germ's method, the 2,3,5-triphenyl tetrazoilum chloride (TTC method and the test of plant emergences in the greenhouse. The high vigour seeds samples were used as a check. The Germ's method was found to be useful to evaluate sand pink, babies' breath and African marigold seed vigour, whereas the TTC method was found to be suitable for vigour evaluation of sand pink, babies' breath and zinnia. At present stage of our knowledge about seed vigour, the plant emergences in the greenhouse method was found to be the best for evaluation of seed vigour of tassel flower, sand pink, babies' breath, sweet pea and zinnia. It is reasonable to combine a few methods of seed vigour evaluation for ornamental plant species.

  5. Reasons and benefits associated with ISO 9001 certification for sugar and ethanol companies

    Directory of Open Access Journals (Sweden)

    Caio Stockler Ferreira

    2015-09-01

    Full Text Available With increasing business competitiveness, companies have sought to adapt their processes and / or products to worldwide established quality standards in order to achieve a greater share of consumers having as favorable aspect the quality assurance of the products and/or services provided. It was observed that companies of different sizes have different challenges regarding the certification however, the degree of difficulty is the same for all of them. The objective of this paper is to verify the reasons for the implementation of ISO 9001, the obstacles encountered during the implementation, the benefits arising from the use of the quality management system and the degree of difficulty to implement this standard. This work was developed based on a survey involving companies certified with ISO 9001:2008 from the productive sector of sugar, ethanol and derivatives of sugarcane, located in all Brazilian states. It was observed that companies of different sizes have different challenges regarding the certification however the degree of difficulty is the same for all of them. Thus, we believe that expected results represent a very important contribution to examining the reasons, benefits and difficulties of the ISO 9001 to both, the companies and certification bodies, and to researchers.

  6. OUTWARD BRAZILIAN FOREIGN DIRECT INVESTMENT: IMPULSES AND RESPONSES

    Directory of Open Access Journals (Sweden)

    Ronald de Oliveira Concer

    2010-01-01

    Full Text Available This paper models the outward foreign direct investment from Brazil series using time a series econometrics model, namely the Vector Auto Regressive (VAR model. We have drawn impulse response functions for the key relevant factors that may explain the outward foreign direct investment flows. We start with a review of the literature on the Dunning location approach to international business. We worked with a data set of quarterly observations from Q1-1995 to Q1-2010. We carried also out Granger causality tests as for determining whether international business travelling should be included as an explanatory variable in our model. Results stressed that although the strong exchange rate in Brazil is often blamed for forcing companies to invest abroad, the evidence found in the aggregate data suggests that there is not a significant relationship between the level of foreign exchange rate and the outward Brazilian foreign direct investment. Differently from previous studies, this paper uses impulse response functions to present dynamic results, thus avoiding the typical binary results “affect” or “don’t affect”, and in so doing we provide a more detailed insight into this important location factor.

  7. Inclusive business and poverty: prospects in the Brazilian context

    Directory of Open Access Journals (Sweden)

    Armindo dos Santos de Sousa Teodósio

    2012-09-01

    Full Text Available Inclusive business is a term currently used to explain the organizations that aim to solve social problems with efficiency and financial sustainability by means of market mechanisms. It can be said that inclusive businesses are those targeted at generating employment and income for groups with little or no market mobility, in keeping with the standards of so-called "decent jobs" and in a self-sustaining manner, i.e., generating profit for the enterprises, and establishing relationships with typical business organizations as suppliers of products and services or in the distribution of this type of production. This article discusses the different concepts found in the scientific literature on inclusive businesses. It also analyses data from a survey conducted with the audiences of Social Corporate Responsibility seminars held by FIEMG. This analysis reveals that prospects, risks and idealizations similar to those found in inclusive business theories can also be found among individuals that run social corporate responsibility projects, even if this designation is new for them. The connection between companies and poverty, especially in relation to inclusive businesses, seems full of stumbling blocks and traps in the Brazilian context.

  8. Hedge Effectiveness in the Brazilian US Dollar Futures Market

    Directory of Open Access Journals (Sweden)

    Leonardo Lima Gomes

    2011-09-01

    Full Text Available In recent years, one could observe a very definite surge in dollar prices in Brazil. Many Brazilian Companies, especially those with large amounts of dollar denominated debt incurred substantial losses due to the strong and fast growth of the dollar. The subsequent dollar price collapse from 2002 to 2008 caused great losses to exporters. In the context of hedge being a form of protection against currency oscillations, this paper aimed to study its effectiveness using the dollar future market in the BM&FBovespa. Specifically, four alternatives for calculating the optimum hedge ratio were compared: a the so called naïve approach, where opposite positions are taken in the spot and future markets; b OLS – Ordinary Least Squares c symmetric bi-variate GARCH (Generalized Autoregressive Conditional Heteroscedasticity; d asymmetric bi-variate GARCH. The results showed that both GARCH supported hedge ratios presented higher effectiveness when compared to OLS, with in turn surpassed the naïve one.

  9. OUTWARD BRAZILIAN FOREIGN DIRECT INVESTMENT: IMPULSES AND RESPONSES

    Directory of Open Access Journals (Sweden)

    Ronald de Oliveira Concer

    2010-12-01

    Full Text Available This paper models the outward foreign direct investment from Brazil series using time a series econometrics model, namely the Vector Auto Regressive (VAR model. We have drawn impulse response functions for the key relevant factors that may explain the outward foreign direct investment flows. We start with a review of the literature on the Dunning location approach to international business. We worked with a data set of quarterly observations from Q1-1995 to Q1-2010. We carried also out Granger causality tests as for determining whether international business travelling should be included as an explanatory variable in our model. Results stressed that although the strong exchange rate in Brazil is often blamed for forcing companies to invest abroad, the evidence found in the aggregate data suggests that there is not a significant relationship between the level of foreign exchange rate and the outward Brazilian foreign direct investment. Differently from previous studies, this paper uses impulse response functions to present dynamic results, thus avoiding the typical binary results “affect” or “don’t affect”, and in so doing we provide a more detailed insight into this important location factor.

  10. High levels of genetic differentiation and selfing in the Brazilian cerrado fruit tree Dipteryx alata Vog. (Fabaceae)

    Science.gov (United States)

    2010-01-01

    Dipteryx alata is a native fruit tree species of the cerrado (Brazilian savanna) that has great economic potential because of its multiple uses. Knowledge of how the genetic variability of this species is organized within and among populations would be useful for genetic conservation and breeding programs. We used nine simple sequence repeat (SSR) primers developed for Dipteryx odorata to evaluate the genetic structure of three populations of D. alata located in central Brazil based on a leaf sample analysis from 101 adults. The outcrossing rate was evaluated using 300 open-pollinated offspring from 25 seed-trees. Pollen dispersal was measured by parentage analysis. We used spatial genetic structure (SGS) to test the minimal distance for harvesting seeds in conservation and breeding programs. Our data indicate that the populations studied had a high degree of genetic diversity and population structure, as suggested by the high level of divergence among populations . The estimated outcrossing rate suggested a mixed mating system, and the intrapopulation fixation index was influenced by SGS. We conclude that seed harvesting for genetic conservation and breeding programs requires a minimum distance between trees of 196 m to avoid collecting seeds from related seed-trees. PMID:21637609

  11. High levels of genetic differentiation and selfing in the Brazilian cerrado fruit tree Dipteryx alata Vog. (Fabaceae

    Directory of Open Access Journals (Sweden)

    Roberto Tarazi

    2010-01-01

    Full Text Available Dipteryx alata is a native fruit tree species of the cerrado (Brazilian savanna that has great economic potential because of its multiple uses. Knowledge of how the genetic variability of this species is organized within and among populations would be useful for genetic conservation and breeding programs. We used nine simple sequence repeat (SSR primers developed for Dipteryx odorata to evaluate the genetic structure of three populations of D. alata located in central Brazil based on a leaf sample analysis from 101 adults. The outcrossing rate was evaluated using 300 open-pollinated offspring from 25 seed-trees. Pollen dispersal was measured by parentage analysis. We used spatial genetic structure (SGS to test the minimal distance for harvesting seeds in conservation and breeding programs. Our data indicate that the populations studied had a high degree of genetic diversity and population structure, as suggested by the high level of divergence among populations . The estimated outcrossing rate suggested a mixed mating system, and the intrapopulation fixation index was influenced by SGS. We conclude that seed harvesting for genetic conservation and breeding programs requires a minimum distance between trees of 196 m to avoid collecting seeds from related seed-trees.

  12. The economic impacts of the upstream activities after the reform of the Brazilian oil industry; Impactos economicos da exploracao e producao apos a abertura da industria petrolifera brasileira

    Energy Technology Data Exchange (ETDEWEB)

    Canelas, Andre [Universidade Federal, Rio de Janeiro, RJ (Brazil). Coordenacao dos Programas de Pos-graduacao de Engenharia. Programa de Planejamento Energetico]. E-mail: canelas@ppe.ufrj.br

    2004-07-01

    This paper analyzes the macroeconomic impacts of the investments in the oil and gas upstream, which took place after the reform of the Brazilian oil industry. The reason why I chose to analyze such a period of time was the institutional change which took place in the Brazilian oil industry after the Brazilian Parliament approved Law n. 9.478 in 1997. The law represented the new regulation of the activities related to the oil industry in Brazil. Since then, there has been a very large amount of capital spending in the oil and gas upstream, not only by PETROBRAS, the state-owned oil company, but also by the oil companies which entered the Brazilian oil industry after it was opened to foreign and private upstream investments. This paper analyses the economic impacts of these upstream investments by PETROBRAS and by the new players in Brazil, addressing the impacts of these investments on the generation of aggregate value and yield and the economic activity of other industries. This paper is dedicated, in its entirety, to Prof. Carmen Alveal, whose knowledge, support, encouragement and friendship were, for me, the most important of all, professionally and morally. (author)

  13. Pathogenic mycoflora on carrot seeds

    Directory of Open Access Journals (Sweden)

    Bogdan Nowicki

    2013-12-01

    Full Text Available Altogether 300 seed samples were collected during 9 years in 8 regions of Poland and the fungi Were isolated and their pathogenicity to carrot seedlings was examined. Alternaria rudicina provcd to be the most important pathogen although. A. alternata was more common. The other important pathogens were Fusarium spp., Phoma spp. and Botrytis cinerea. The infection of carrot seeds by A. radicina should be used as an important criterium in seed quality evaluation.

  14. Pathogenic mycoflora on carrot seeds

    OpenAIRE

    Bogdan Nowicki

    2013-01-01

    Altogether 300 seed samples were collected during 9 years in 8 regions of Poland and the fungi Were isolated and their pathogenicity to carrot seedlings was examined. Alternaria rudicina provcd to be the most important pathogen although. A. alternata was more common. The other important pathogens were Fusarium spp., Phoma spp. and Botrytis cinerea. The infection of carrot seeds by A. radicina should be used as an important criterium in seed quality evaluation.

  15. THE MANAGEMENT OF FINANCIAL CRISES IN COMPANIES

    Directory of Open Access Journals (Sweden)

    LEPADAT ELENA DOINA

    2012-05-01

    Full Text Available Management control in corporate governance is the main modality to prevent insolvency through the company`s own internal means. The main modality through which the participation in the General Shareholders Meeting. The shareholders can also get involved individually in the mechanisms of the company, the law entitling them to a series of rights regarding access to information, control of the company`s administration and even triggering the alert.

  16. Audit Quality in Brazil: A Study of the Judgment of the Independent Auditors on Adoption of the Adjustment to Present Value in Construction and Engineering Companies Listed on BM&F-Bovespa

    Directory of Open Access Journals (Sweden)

    Felipe da Silva Moreira

    2015-04-01

    Full Text Available Audit quality is a complex issue and difficult to measure on the audit quality level in the Brazilian stock exchange. Most of the companies listed on the on the stock exchange are audited by companies called the Big Four and in this context, the market assigns to them pretext of higher quality in their performances when compared with the non-Big Four companies. In Brazil, recent financial scandals while international accounting and auditing standards were been adopted. This provides an opportunity to analyze the adequacy of audit services to the convergence process. Given the scenario, the problem arises: Have the audit firms uniform quality, based on the technical criteria of their judgment when the proper adoption of CPC 12 – adjustment to present value by Brazilian listed companies? The objective of this study is to investigate the uniformity in the quality of services performed by audit firms in Brazil about Brazilian listed companies based on adoption to CVM deliberation number 564/08. This paper consists on the analysis of the accounting reports, reference form and the Auditors of the companies of the construction and engineering sector in years 2010 and 2011, revealing among its main findings the absence of uniform quality in the independent auditor’s report based on the adoption to the adjustment to present value.

  17. 7 CFR 201.21 - Hard seed.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Hard seed. 201.21 Section 201.21 Agriculture..., Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling Agricultural Seeds § 201.21 Hard seed. The label shall show the percentage of hard...

  18. 7 CFR 201.50 - Weed seed.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Weed seed. 201.50 Section 201.50 Agriculture... REGULATIONS Purity Analysis in the Administration of the Act § 201.50 Weed seed. Seeds (including bulblets or tubers) of plants shall be considered weed seeds when recognized as weed seeds by the law or rules...

  19. Online Company-stakeholder Communication

    DEFF Research Database (Denmark)

    Eriksen, Rikke Augustinus; Morsing, Mette

    Based on a systematic data collection we study one of the first pioneering company-stakeholder communication campaigns in social media: the case of energy company Vattenfall A/S’s pan-European campaign ‘The Climate Manifesto’. Our findings challenge the general assumption, that stakeholder...... lacked between the company and stakeholders. Vattenfall was accused of green-washing, resulting in a communications crisis. Negative stakeholder reactions consisted of prejudiced and non-negotiable argumentation indicating that social media imposes new managerial challenges since communication processes...... technologies and we question to what extent social media serve the enhancement of improved understandings across corporate and civil society on CSR issues. This paper suggests that managers face a risk of the “double-edge of stakeholder communication” when incorporating social media into their CSR strategies...

  20. FISCAL MANAGEMENT OF ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Maria Zenovia GRIGORE

    2010-12-01

    Full Text Available This paper is aimed to analyze the taxation influence upon the company’s activity. Fiscal management is integrated into the company management and must therefore be defined in terms of general policy objectives of the company. The efficiency of fiscal policy is an essential element of fiscal management. This can be achieved directly (through the tax law that includes measures of fiscal incitement or indirectly (when the tax system offers a number of tax deductions for expenses, the possibility to cover losses from previous financial periods, the limitation of deductible expenses according to earnings before taxes etc.. The two forms of efficiency of fiscal policy are placed in the calculation of relations between fiscal management, strategic planning, tax risk and accounting. Fiscal policy should aim at the company’s research and to achieve optimal cost of taxation. This paper analyses the methods that the companies dispose of in order to reduce this cost.

  1. Principles of the Lean Company

    Directory of Open Access Journals (Sweden)

    Lubomír SMUTNÝ

    2009-12-01

    Full Text Available Nowadays companies have to fight not only with the high rate of competition on the global market, but also with problems that relate with the financial crisis. They have to find new ways how they can stay on the global market and it can be talk also about their survival in context of the financial crisis. The way, how they can improve their management, can be the implementation of the Lean Company concept. The basics of this concept were developed in 50th of 20th century in Japan.The aims of this article are to characterize the main principles of the Lean Company, which come out from effective management methods, advantages and disadvantages of the implementation of this concept into the practice. The important part of this article is created SWOT analysis, which shows strong and weak points, opportunities and threats of this concept.

  2. SIMILARITIES AND DIFFERENCES BETWEEN COMPANIES

    Directory of Open Access Journals (Sweden)

    NAGY CRISTINA MIHAELA

    2015-05-01

    Full Text Available act: Similarities between the accounting of companies and territorial administrative units accounting are the following: organizing double entry accounting; accounting method both in terms of fundamental theoretical principles and specific practical tools. The differences between the accounting of companies and of territorial administrative units refer to: the accounting of territorial administrative units includes besides general accounting (financial also budgetary accounting, and the accounts system of the budgetary accounting is completely different from that of companies; financial statements of territorial administrative units to which leaders are not main authorizing officers are submitted to the hierarchically superior body (not at MPF; the accounts of territorial administrative units are opened at treasury and financial institutions, accounts at commercial banks being prohibited; equity accounts in territorial administrative units are structured into groups of funds; long term debts have a specific structure in territorial administrative units (internal local public debt and external local public debt.

  3. 75 FR 14436 - Ameren Corporation, Illinois Power Company, Central Illinois Light Company, Central Illinois...

    Science.gov (United States)

    2010-03-25

    ... Energy Regulatory Commission Ameren Corporation, Illinois Power Company, Central Illinois Light Company, Central Illinois Public Service Company, Ameren Energy Resources Company, LLC, AmerenEnergy Resources Generating Company; Notice of Filing March 18, 2010. Take notice that on March 15, 2010, Ameren...

  4. 17 CFR 256.01-2 - Application to service companies doing business with nonassociate companies.

    Science.gov (United States)

    2010-04-01

    ... companies doing business with nonassociate companies. 256.01-2 Section 256.01-2 Commodity and Securities... § 256.01-2 Application to service companies doing business with nonassociate companies. While this Uniform System of Accounts is designed for companies whose principal business is the performance...

  5. Metal deposition using seed layers

    Science.gov (United States)

    Feng, Hsein-Ping; Chen, Gang; Bo, Yu; Ren, Zhifeng; Chen, Shuo; Poudel, Bed

    2013-11-12

    Methods of forming a conductive metal layers on substrates are disclosed which employ a seed layer to enhance bonding, especially to smooth, low-roughness or hydrophobic substrates. In one aspect of the invention, the seed layer can be formed by applying nanoparticles onto a surface of the substrate; and the metallization is achieved by electroplating an electrically conducting metal onto the seed layer, whereby the nanoparticles serve as nucleation sites for metal deposition. In another approach, the seed layer can be formed by a self-assembling linker material, such as a sulfur-containing silane material.

  6. Value Premium and Country Risk as Dimensions to Estimate Conditional Returns: a Study of the Brazilian Market

    Directory of Open Access Journals (Sweden)

    Lilian de Castro Medeiros

    2015-01-01

    Full Text Available Asset pricing is a widely explored theme in the financial literature. Nevertheless, the phenomenon of value premium is still controversial, since although easily detected in developed and emerging markets, little is know about the economic forces that explain its existence. In this context, this article examines value premium in the Brazilian market and investigates the influence of the country risk variable as an additional risk factor for estimating conditional returns in this market not captured by value premium. For that, we employ a five-factor model, formulated by adding the country risk factor to the model of Carhart (1997. We apply the statistical procedure adopted by Fama & French (1993 to the period between 1994 and 2012, with data on nonfinancial companies listed on the BM&FBovespa. The results confirm the existence of value premium in the Brazilian market, and country risk and value premium together are significant factors to explain conditional returns.

  7. Sustainable practices and eco-innovations adopted by industrial companies

    Directory of Open Access Journals (Sweden)

    Simone Sehnem

    2016-06-01

    Full Text Available This study aimed to analyze the level of adoption of sustainable and eco-innovations implemented in the processes of industrial enterprises practices. The study was conducted in 300 industrial enterprises located in southern Brazil. It consists of a survey questionnaire that made use scalar itemizado measurement. Assigned a numerical score from 1 to 7, ranging from never to always Adopts Adopts, for each of the indicators evaluated. The questionnaire was made by the theoretical foundation of studies in the literature on eco-innovation and sustainable practices. Thus, the descriptive analysis was to evaluate the frequency distribution of responses if they obtained the measures of central tendency and dispersion for scalar variables and frequency distribution for categorical variables. Data analysis was performed based on the frequency distribution, mean, standard deviation and variance. They were also calculated kurtosis and skewness to understand the nature of the data distribution. The results show that the surveyed companies have increased investment in social and marketing area, in the perception of the subjects. Were evaluated types of eco-innovation that obtained the highest average and lower standard deviations. As need for improvements are innovation in products as the lowest mean and higher variance, followed by the organizational dimension. Therefore, the main contribution of this study is to understand the eco-innovation adoption stage in industrial companies, which allowed the development of an action agenda to contribute to the consolidation of these practices in Brazilian companies, since the understanding of the respondents, they they are fundamental in improving the quality, image and management industries.

  8. Cerditos Company S.A.

    OpenAIRE

    2010-01-01

    Esta idea de negocio consiste en la adecuación de una granja, en la cual se desarrollará el proceso de levante y comercialización de carne de cerdo en pie o en canal. Cerditos Company S.A. es una empresa que busca la calidad y el buen servicio, brindando al consumidor garantías de la carne que está consumiendo. En Colombia el mercado ha sido poco explotado comparado con otros países como Chile o Europa, donde el consumo es muy significativo, Cerditos Company S.A. busca aumentar el cons...

  9. Pro Forma Registration of Companies

    DEFF Research Database (Denmark)

    Werlauff, Erik

    2010-01-01

    The article analyses the view taken by Community law on companies' pro forma registration in another EU or EEA country. Community law recognises pro forma registration under company law, i.e. a brass plate is sufficient, whereas it does not recognise pro forma registration under tax law, i.......e. a brass plate is not sufficient. The article provides reasons for the differential treatment of the two contexts and clarifies the difference on the basis of the Hubbard criterion, in which it was ruled that the effectiveness of Community law cannot vary according to the various branches of national law....

  10. 19 CFR 10.57 - Certified seed potatoes, and seed corn or maize.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Certified seed potatoes, and seed corn or maize... Provisions Potatoes, Corn, Or Maize § 10.57 Certified seed potatoes, and seed corn or maize. Claim for classification as seed potatoes under subheading 0701.10.00, as seed corn (maize) under subheading...

  11. Miocene freshwater Mollusca from western Brazilian Amazonia

    NARCIS (Netherlands)

    Wesselingh, F.P.; Ranzi, A.; Räsänen, M.E.

    2006-01-01

    Thirteen species of fossil molluscs are reported from the Solimões Formation of western Brazilian Amazonia. Based on mammalian chronology of the Solimões Formation and radiometric ages reported from coeval deposits in adjacent Peru, the age of the fauna is established as Late Miocene. The fauna incl

  12. Transcultural Diabetes Nutrition Algorithm: Brazilian Application.

    Science.gov (United States)

    Moura, Fabio; Salles, João; Hamdy, Osama; Coutinho, Walmir; Baptista, Deise Regina; Benchimol, Alexander; Marchetti, Albert; Hegazi, Refaat A; Mechanick, Jeffrey I

    2015-09-01

    The prevalence of obesity, pre-diabetes, and type 2 diabetes (T2D) is increasing worldwide, especially in the developing nations of South America. Brazil has experienced an exponential increase in the prevalence of these chronic non-communicable diseases. The rising prevalence is probably due to changing eating patterns, sedentary living, and a progressive aging of the population. These trends and their underlying causes carry untoward consequences for all Brazilians and the future of Brazilian public health and the healthcare system. Lifestyle changes that include healthy eating (nutrition therapy) and regular physical activity (structured exercise) represent efficient inexpensive measures to prevent and/or treat the aforementioned disorders and are recommended for all afflicted patients. Regrettably, the implementation of lifestyle changes is fraught with clinical and personal challenges in real life. The transcultural Diabetes Nutrition Algorithm (tDNA) is a therapeutic tool intended to foster implementation of lifestyle recommendations and to improve disease-related outcomes in common clinical settings. It is evidence-based and amenable to cultural adaptation. The Brazilian Diabetes Association, Society of Cardiology and Ministry of Health guidelines for nutrition therapy and physical exercise were considered for the Brazilian adaptation. The resultant tDNA-Brazil and its underlying recommendations are presented and explained.

  13. Earning management in Brazilian financial institutions

    Directory of Open Access Journals (Sweden)

    Adriana Bruscato Bortoluzzo

    2016-06-01

    Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

  14. Bullying in Brazilian Schools and Restorative Practices

    Science.gov (United States)

    Grossi, Patricia Krieger; dos Santos, Andreia Mendes

    2012-01-01

    Bullying is a widespread phenomenon that affects many children and adolescents in Brazilian schools. A pilot research study was carried out in four schools (one private and three public) located in Porto Alegre, RS, Brazil. A combination of self-administered questionnaires and focus groups with students as well as interviews with teachers were…

  15. The Brazilian investment in science and technology

    Directory of Open Access Journals (Sweden)

    Pinheiro-Machado R.

    2001-01-01

    Full Text Available An analysis of Brazilian federal expenditures in science and technology is presented is this study. The 1990-1999 data were compiled from records provided by two federal agencies (MCT and CNPq responsible for managing most of the national budget related to these activities. The results indicate that the federal investments in Brazilian science and technology stagnated during the last decade (US$ 2.32 billion in 1990, US$ 2.39 billion in 1996, and US$ 2.36 billion in 1999. In contrast, a great increase in private investments in research was acknowledged both by industry and by the government during the same period, from US$ 2.12 to US$ 4.64 billion. However, this investment did not result in an increase in invention patents granted to residents (492 in 1990 and only 232 in 1997 or in a reduction of patent costs. Despite this unfavorable scenario, the number of graduate programs in the country has increased two-fold in the last decade and the contribution of Brazilians to the database of the Institute for Scientific Information has increased 4.7-fold from 1990 (2,725 scientific publications to 2000 (12,686 scientific publications. Unstable federal resources for science, together with the poor returns of private resources in terms of developing new technologies, may jeopardize the future of Brazilian technological development.

  16. Brazilian Review of Finance 2012 Editorial Report

    Directory of Open Access Journals (Sweden)

    Ricardo Pereira Câmara Leal

    2013-03-01

    Full Text Available RBFin is the main Brazilian publication outlet of academic papers about finance. The contents of the Review are open and online; a printed version is maintained, in part, thanks to a grant from CNPq/CAPES. Using the Open Journals System to manage the editorial process, publication of RBFin adheres to a strict publication schedule. The journal is indexed by EconLit, Google Scholar, DOAJ, Gale and Ebsco and is listed in the JEL, Latindex, OpenJGate, and Cabell's directories. RBFin is rated B1 in the business area of the Brazilian classification system. The editorial board undergoes partial turnover every year and comprises 18 individuals from four countries, the Brazilian members being affiliated with universities in five different Brazilian states. The acceptance rate was 30% for papers submitted in 2010, the most recent year in which all submissions have already received a final decision. The average number of days between receipt and acceptance for all articles published in 2011 was 266. The worst case was 462 days. The average number of days between receipt and publication was 432. The worst case was 599 days. The average number of hits per article as of January 2012 was 1,249. Sixty-four individuals served as reviewers in 2011.

  17. Analogies in high school Brazilian chemistry textbooks

    Directory of Open Access Journals (Sweden)

    Rosária Justi

    2000-05-01

    Full Text Available This paper presents and discusses an analysis of the analogies presented by Brazilian chemistry textbooks for the medium level. The main aim of the analysis is to discuss whether such analogies can be said good teaching models. From the results, some aspects concerning with teachers' role are discussed. Finally, some new research questions are emphasised.

  18. Transcultural Diabetes Nutrition Algorithm: Brazilian Application

    Directory of Open Access Journals (Sweden)

    Fabio Moura

    2015-09-01

    Full Text Available The prevalence of obesity, pre-diabetes, and type 2 diabetes (T2D is increasing worldwide, especially in the developing nations of South America. Brazil has experienced an exponential increase in the prevalence of these chronic non-communicable diseases. The rising prevalence is probably due to changing eating patterns, sedentary living, and a progressive aging of the population. These trends and their underlying causes carry untoward consequences for all Brazilians and the future of Brazilian public health and the healthcare system. Lifestyle changes that include healthy eating (nutrition therapy and regular physical activity (structured exercise represent efficient inexpensive measures to prevent and/or treat the aforementioned disorders and are recommended for all afflicted patients. Regrettably, the implementation of lifestyle changes is fraught with clinical and personal challenges in real life. The transcultural Diabetes Nutrition Algorithm (tDNA is a therapeutic tool intended to foster implementation of lifestyle recommendations and to improve disease-related outcomes in common clinical settings. It is evidence-based and amenable to cultural adaptation. The Brazilian Diabetes Association, Society of Cardiology and Ministry of Health guidelines for nutrition therapy and physical exercise were considered for the Brazilian adaptation. The resultant tDNA-Brazil and its underlying recommendations are presented and explained.

  19. Severe complications of a "Brazilian" bikini wax.

    Science.gov (United States)

    Dendle, Claire; Mulvey, Sheila; Pyrlis, Felicity; Grayson, M Lindsay; Johnson, Paul D R

    2007-08-01

    A 20-year-old Australian woman with poorly controlled type 1 diabetes presented with life-threatening Streptococcus pyogenes and Herpes simplex infection of her external genitalia following a routine perineal "Brazilian" bikini wax. Extensive pubic hair removal is now common among young adults in Australia and elsewhere. However, the infectious risks of these practices, particularly among immunosuppressed individuals, are often underappreciated.

  20. Lizards of Brazilian Amazonia (Reptilia: Squamata)

    NARCIS (Netherlands)

    Avila-Pires, T.C.S.

    1995-01-01

    Eighty-nine species of lizards, six of which polytypic (forming a total of 97 taxa), are presently known from Brazilian Amazonia. This number includes six species and one subspecies described as new to science in this paper: Stenocercus fimbriatus, Lepidoblepharis hoogmoedi, Leposoma osvaldoi, L. sn

  1. Chlorophyll in tomato seeds: marker for seed performance?

    NARCIS (Netherlands)

    Suhartanto, M.R.

    2002-01-01

    Using Xe-PAM, laser induced fluorometry and high performance liquid chromatography we found that chlorophyll was present in young tomato (cv. Moneymaker) seeds and was degraded during maturation. Fluorescence microscopy and imaging showed that the majority of chlorophyll is located in the seed coat

  2. MEASURES OF EFFICIENCY AND INVESTMENTS RETURN: AN STUDY OF BRAZILIAN ELECTRICITY DISTRIBUTORS WITH DATA ENVELOPMENT ANALYSIS, MALMQUIST INDEX AND ROI

    Directory of Open Access Journals (Sweden)

    Valter Saurin

    2013-03-01

    Full Text Available This paper aims to determine, in a group of companies from the Brazilian electric sector, if there is a relationship between the return on investment (ROI and the concept of efficiency estimated by the method Data Envelopment Analysis (DEA, as well as evaluating the growth of productivity based on Malmquist Index (Fare et al, 1996. The hypothesis is that firms that had return on investment higher during certain period of time are those employed their resources efficiently in getting their outputs (DEA efficient. The input (1 Products (5 DEA model correspond to the operating cost (I, the network length (km, the number of consumers and the market billed high, medium and low voltage, respectively. The sample consisted of 31 companies of Brazilian electricity distribution and timing of the study was from 2007 to 2009. We calculated the Malmquist index (M0, represented by the change in total factor productivity (TFPC, which is composed by the evolution of technical efficiency (EC and the change in the technological frontier (TC of the companies were also determined ROI for each period. We calculated the correlation between the TFPC, TC, EC, score the DEA and the ROI for the period 2007 to 2009. The results showed a positive correlation, although weak, between efficiency change and the indexes mentioned above, rejecting the initial hypothesis

  3. Cloning and expression of embryogenesis-regulating genes in Araucaria angustifolia (Bert. O. Kuntze (Brazilian Pine

    Directory of Open Access Journals (Sweden)

    Paulo Sérgio Schlögl

    2012-01-01

    Full Text Available Angiosperm and gymnosperm plants evolved from a common ancestor about 300 million years ago. Apart from morphological and structural differences in embryogenesis and seed origin, a set of embryogenesis-regulating genes and the molecular mechanisms involved in embryo development seem to have been conserved alike in both taxa. Few studies have covered molecular aspects of embryogenesis in the Brazilian pine, the only economically important native conifer in Brazil. Thus eight embryogenesis-regulating genes, viz.,ARGONAUTE 1, CUP-SHAPED COTYLEDON 1, WUSCHEL-related WOX, S-LOCUS LECTIN PROTEIN KINASE, SCARECROW-like, VICILIN 7S, LEAFY COTYLEDON 1, and REVERSIBLE GLYCOSYLATED POLYPEPTIDE 1, were analyzed through semiquantitative RT-PCR during embryo development and germination. All the eight were found to be differentially expressed in the various developmental stages of zygotic embryos, seeds and seedling tissues. To our knowledge, this is the first report on embryogenesis-regulating gene expression in members of the Araucariaceae family, as well as in plants with recalcitrant seeds.

  4. Cloning and expression of embryogenesis-regulating genes in Araucaria angustifolia (Bert.) O. Kuntze (Brazilian Pine)

    Science.gov (United States)

    Schlögl, Paulo Sérgio; dos Santos, André Luis Wendt; Vieira, Leila do Nascimento; Floh, Eny Iochevet Segal; Guerra, Miguel Pedro

    2012-01-01

    Angiosperm and gymnosperm plants evolved from a common ancestor about 300 million years ago. Apart from morphological and structural differences in embryogenesis and seed origin, a set of embryogenesis-regulating genes and the molecular mechanisms involved in embryo development seem to have been conserved alike in both taxa. Few studies have covered molecular aspects of embryogenesis in the Brazilian pine, the only economically important native conifer in Brazil. Thus eight embryogenesis-regulating genes, viz., ARGONAUTE 1, CUP-SHAPED COTYLEDON 1, WUSCHEL-related WOX, S-LOCUS LECTIN PROTEIN KINASE, SCARECROW-like, VICILIN 7S, LEAFY COTYLEDON 1, and REVERSIBLE GLYCOSYLATED POLYPEPTIDE 1, were analyzed through semi-quantitative RT-PCR during embryo development and germination. All the eight were found to be differentially expressed in the various developmental stages of zygotic embryos, seeds and seedling tissues. To our knowledge, this is the first report on embryogenesis-regulating gene expression in members of the Araucariaceae family, as well as in plants with recalcitrant seeds. PMID:22481892

  5. Proteomics of Rice Seed Germination

    Institute of Scientific and Technical Information of China (English)

    Dongli He; Chao Han; Xiaojian Yin; Hui Zhang; Pingfang Yang

    2012-01-01

    Seed germination is a complex physiological which starts from the uptake of water by the dry seeds and ends at the protrusion of the radicle.In order to elucidate the mechanism of rice seed germination,we have conducted a systematic proteomic analyses combining with 1-D via LC MS/MS,comparative 2-DE and iTRAQ techniques using the whole seed or dissected embryos and endosperm.During rice seed germination,the embryo and endosperm played different roles.The seed weight increased and complied by a triphasic model.Phase I accompanied with rapid seed water-up-take,the embryo produced gibberellic acid (GA) and diffused to aleurone and then prepared to initiate a signaling cascade to drive the reserves degradation in the starchy endosperm.Phase II is the most important stage for metabolic reactions reactivation,the reserves mobilization,cell construction respiration,cell wall loosening and coleoptile elongation,most of the metabolism related proteins sorted to different pathways were identified at 24 h after imbibition,but the metabolism of nucleotides was not active at this stage for few related proteins have been involved.The degradation of seed maturation and desiccation-associated proteins seemed to be earlier than that of the storage proteins and starch.The glycolysis was the main pathway for energy and substance providing.Phase III is another rapid water-uptake stage accompanying with TCA and aerobic respiration strengthening,cell division initiation and the radical protrusion.Interesting,both biosynthesis and degradation of the same macromolecule were concurrence even in the dry seed,which implied the sequentially matabolic and regulatory events triggered by water uptake during rice seed germination have been programmed during seed maturation.

  6. The value of trophic interactions for ecosystem function: dung beetle communities influence seed burial and seedling recruitment in tropical forests.

    Science.gov (United States)

    Griffiths, Hannah M; Bardgett, Richard D; Louzada, Julio; Barlow, Jos

    2016-12-14

    Anthropogenic activities are causing species extinctions, raising concerns about the consequences of changing biological communities for ecosystem functioning. To address this, we investigated how dung beetle communities influence seed burial and seedling recruitment in the Brazilian Amazon. First, we conducted a burial and retrieval experiment using seed mimics. We found that dung beetle biomass had a stronger positive effect on the burial of large than small beads, suggesting that anthropogenic reductions in large-bodied beetles will have the greatest effect on the secondary dispersal of large-seeded plant species. Second, we established mesocosm experiments in which dung beetle communities buried Myrciaria dubia seeds to examine plant emergence and survival. Contrary to expectations, we found that beetle diversity and biomass negatively influenced seedling emergence, but positively affected the survival of seedlings that emerged. Finally, we conducted germination trials to establish the optimum burial depth of experimental seeds, revealing a negative relationship between burial depth and seedling emergence success. Our results provide novel evidence that seed burial by dung beetles may be detrimental for the emergence of some seed species. However, we also detected positive impacts of beetle activity on seedling recruitment, which are probably because of their influence on soil properties. Overall, this study provides new evidence that anthropogenic impacts on dung beetle communities could influence the structure of tropical forests; in particular, their capacity to regenerate and continue to provide valuable functions and services.

  7. Natural gas annual 1993 supplement: Company profiles

    Energy Technology Data Exchange (ETDEWEB)

    1995-02-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. This report, the Natural Gas Annual 1993 Supplement: Company Profiles, presents a detailed profile of 45 selected companies in the natural gas industry. The purpose of this report is to show the movement of natural gas through the various States served by the companies profiled. The companies in this report are interstate pipeline companies or local distribution companies (LDC`s). Interstate pipeline companies acquire gas supplies from company owned production, purchases from producers, and receipts for transportation for account of others. Pipeline systems, service area maps, company supply and disposition data are presented.

  8. 75 FR 61835 - Jackson & Lansing Railroad Company-Trackage Rights Exemption-Norfolk Southern Railway Company

    Science.gov (United States)

    2010-10-06

    ... Surface Transportation Board Jackson & Lansing Railroad Company--Trackage Rights Exemption-- Norfolk Southern Railway Company Pursuant to a written Assignment of Trackage Rights and Other Joint Facility Agreements (Trackage Agreement) dated September 16, 2010, Norfolk Southern Railway Company (NSR) has...

  9. 77 FR 58124 - Hardins Manufacturing Company, Hardins Resources Company; Notice of Transfer of Exemption

    Science.gov (United States)

    2012-09-19

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Hardins Manufacturing Company, Hardins Resources Company; Notice of Transfer of Exemption 1. By email filed April 23, 2012, Hardins Manufacturing Company informed the...

  10. COOPERATION WITH ASSETS MANAGEMENT COMPANIES AS THE INVESTMENT ACTIVITY OF INSURANCE COMPANIES

    OpenAIRE

    2008-01-01

    The article explores the peculiarities of investment activity of local insurance companies there is analyze of one of the option using the investment opportunities of insurance companies in the way of cooperation with assets management companies.

  11. Strategic alliance in technological development and innovation: Performance evaluation of co-creation between companies and their supply chain

    Directory of Open Access Journals (Sweden)

    Luiz Otavio Monteiro

    2013-07-01

    Full Text Available Purpose: The Brazilian oil and gas market presents a perspective of growth in the next decades. Considering this scenario, the increasing number of participants in this supply chain is foreseen to supply the demand of goods and services, especially in the technological development area. The paper intends to evaluate the collaborative development capacity and respective measurements of performance on these partnerships established between customer and suppliers, through qualitative research with a sample of Brazilian oil and gas market representative. Design/methodology/approach: This paper intends to verify if the co-creation performance is measured after an implementation, specific in a restricted industry. The methodology consists in a bibliographical research to support the study, and it also had a questionnaire sent to Brazilian companies that take part of the oil and natural gas industry supply chain, to analyze if the results of co-creation activities are measured by this group of companies, to verify its attractiveness to develop the co-creation usage or change the type of partnership with the market. Findings and Originality/value: The misunderstanding of co-creation and technical partnership was noticed. The usage of teams working together from two or more organizations cannot be considered as a co-creation, because the relationship and obligations are different between these two ways of workgroup. But the companies of oil and gas industry, when questioned, were able to distinguish it, avoiding risks of incorrect results motivated by wrong interpretation of the paper content. Research limitations/implications: As related in the paper, eight companies were invited to take part on the questionnaire about co-creation, but only 50% answered it. The research should have a better result of this subject if it had been developed with more answers of Brazilian oil and gas industry companies. Originality/value: Even this kind of partnership is

  12. COMPETENCY-BASED (RH MANAGEMENT: A STUDY OF A LARGE MINING COMPANY

    Directory of Open Access Journals (Sweden)

    Mônica de Fatima Bianco

    2015-04-01

    Full Text Available Its main goal to investigate the pratices of Competency-based (RH Management, and its connections with the human resources processes in a brazilian large mining company. The research has analyzed the model put into action by the company (2006-2009. This qualitative focus research was conducted based on the analysis of documental contents and on interviews. The results have indicated the difficulties of implementing and consolidating the Competency-based (RH Management and of aligning the human resources processes. The Competency-based (RH Management has confirmed as an approach to human resources which enables the negotiation between organizational actors and the implementation of feedbacks between manager and employee.

  13. Orchestrating Company Development in SMEs

    DEFF Research Database (Denmark)

    Riis, Jens Ove

    2003-01-01

    Over a period of several years many companies undergo a transformation with signifi­cant improvement in performance. We have studied such a process in seven SMEs to achieve a better understanding of how the change process was initiated and orches­trated. A rather complex picture has emerged...

  14. Ergonomics Contributions to Company Strategies

    NARCIS (Netherlands)

    J. Dul (Jan); W.P. Neumann (Patrick)

    2008-01-01

    textabstractManagers usually associate ergonomics with occupational health and safety and related legislation, not with business performance. In many companies, these decision makers seem not to be positively motivated to apply ergonomics for reasons of improving health and safety. In order to stren

  15. Highway Companies Deny Windfall Profits

    Institute of Scientific and Technical Information of China (English)

    Securities Daily

    2011-01-01

    @@ There is no denying that the real estate industry sees huge profits, but it is hard to imag-ine that the gross profits of highway companies have reached a very high level, becoming another typical industry of huge profits.The sky-high road toll is attracting more and more public concerns about the seemingly low-profile and stable industry.

  16. KNOWLEDGE MANAGEMENT IN A COMPANY

    Directory of Open Access Journals (Sweden)

    Petrică Stoica

    2014-01-01

    Full Text Available All organisations are primarily interested in maintaining and increasing intellectual capital assets, and knowledge management represents only a manner of supporting the satisfaction of this interest and of laying stress on this type of assets. A mistaken conception, according to which at the level of a company there is a finite knowledge store that can be “managed”, reflects nothing but the fact that, at the beginning, many companies have overlooked the general aim of their business. The intangible part is immaterial, difficult to describe, quantify and measure. The intangible asset has and creates value and that is why the evaluation of intellectual property does not represent a simple activity. From a modern viewpoint, organisational learning does not consist only in obtaining new knowledge, but also considers its employment in carrying out the activities of the company, and so it contributes to the generation of new knowledge. The success of companies depends on the personnel’s ability to understand, manipulate and develop information. In case of epistemic economy, the improvement of the innovation capacity, the creation of value and wealth are based on the division of knowledge.

  17. Seed dispersal: Size does matter

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    @@ Many small seed-eating rodents bury their food in an erratic manner called scatter-hoarding because they are unable to defend one large hoard. This process has a complicated influence on seed dispersal,as shown in the work by ZHANG Zhibin at the CAS Institute of Zoology and hisco-workers.

  18. Insecticide seed treatments for sugarbeet

    Science.gov (United States)

    Pest feeding and vectoring of viruses cause serious problems in sugarbeet production worldwide. In order to ameliorate pest and disease problems on sugarbeet, two seed treatments, Poncho Beta (60 g a.i. clothianidin + 8 g a.i. beta-cyfluthrin/100,000 seed) and Cruiser Tef (60 g a.i. thiamethoxam + 8...

  19. Efficient computation of spaced seeds

    Directory of Open Access Journals (Sweden)

    Ilie Silvana

    2012-02-01

    Full Text Available Abstract Background The most frequently used tools in bioinformatics are those searching for similarities, or local alignments, between biological sequences. Since the exact dynamic programming algorithm is quadratic, linear-time heuristics such as BLAST are used. Spaced seeds are much more sensitive than the consecutive seed of BLAST and using several seeds represents the current state of the art in approximate search for biological sequences. The most important aspect is computing highly sensitive seeds. Since the problem seems hard, heuristic algorithms are used. The leading software in the common Bernoulli model is the SpEED program. Findings SpEED uses a hill climbing method based on the overlap complexity heuristic. We propose a new algorithm for this heuristic that improves its speed by over one order of magnitude. We use the new implementation to compute improved seeds for several software programs. We compute as well multiple seeds of the same weight as MegaBLAST, that greatly improve its sensitivity. Conclusion Multiple spaced seeds are being successfully used in bioinformatics software programs. Enabling researchers to compute very fast high quality seeds will help expanding the range of their applications.

  20. Genetic analysis identifies the region of origin of smuggled peach palm seeds.

    Science.gov (United States)

    Cristo-Araújo, Michelly; Molles, David Bronze; Rodrigues, Doriane Picanço; Clement, Charles R

    2017-04-01

    Seeds of a plant, supposedly a palm tree known popularly as peach palm (Bactris gasipaes), were seized by the Federal Police in the state of Pará, Brazil, without documentation of legal origin to authorize transportation and marketing in Brazil. They were alleged to be from the western part of Amazonas, Brazil, near the frontier with Peru and Colombia, justifying the lack of documentation. The species was confirmed to be peach palm. To determine the likely place of origin, a genetic analysis was performed to determine the relationship between the seized seeds and representative populations of peach palm from all of Amazonia, maintained in the Peach palm Core Collection, at the National Research Institute for Amazonia, using nine microsatellite loci. Reynolds' coancestry analysis showed a strong relationship between the seeds and the Pampa Hermosa landrace, around Yurimaguas, Peru. The Structure program, used to infer the probability of an individual belonging to a given population, showed that most seeds grouped with populations close to Yurimaguas, Peru, corroborating the coancestry analysis. The Pampa Hermosa landrace is the main source of spineless peach palm seeds used in the Brazilian heart-of-palm agribusiness, which motivated the smugglers to attempt this biopiracy.

  1. Informational Capacity of the Financial Statements of Brazilian Banks: An Analysis from the Perspective of Liquidity Risk

    Directory of Open Access Journals (Sweden)

    Orleans Silva Martins

    2012-12-01

    Full Text Available This study aims to analyze the financial statements of Brazilian banks, from the perspective of liquidity risk by exploring whether the Statements of Cash Flows and Notes to these companies meet the requirements concerning the dissemination of liquidity risk demands by IFRS 7 and the principles of the Basel Committee. Additionally, we investigated whether the coefficients of box cover these companies, calculated from the DFC, show some respect to compliance with those requirements. For that, was raised a theoretical framework about liquidity and liquidity risk, and the role of DFC and Notes before the disclosure of information relating to liquidity. Accordingly, an exploratory study was conducted with the 28 companies that comprise the Banks segment of the BM&F Bovespa, through its financial statements for the year 2009. The main results indicate a low capacity of these informative statements about the situation and liquidity risk, given that only 60.71% of the requirements contained in the standards were met. Still, we conclude that the mere fact that it has good cash coverage ratios is not a necessary condition to be among the companies that meet the disclosure requirements of the situation and liquidity risk, or vice versa. Thus, even when companies have good liquidity indicators, the information required by the IASB and the BCBS has not been disclosed in its financial statements.

  2. 75 FR 42432 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

    Science.gov (United States)

    2010-07-21

    ... Project (Project) which would include the abandonment of facilities by Northern Natural Gas Company... whether the project is in the public convenience and necessity. This notice announces the opening of the... abandon in place certain facilities known as the Matagorda Offshore Pipeline System (MOPS) located...

  3. Light, distribution company in Brazil; Light, compagnie de distribution d'electricite au Bresil

    Energy Technology Data Exchange (ETDEWEB)

    Meritet, S. [Pari-9 Univ. Paris-Dauphine, Centre de Geopolitique de l' Energie et des Matieres Premieres (CGEMP), 75 - Paris (France)

    2005-08-01

    Since the publication of the Roulet Report, Electricite de France (EDF), the French group is crossing tormented hours. Despite its good financial results in 2004 with a turnover of 46.9 Mds euros its debts are around 19.7 Mds euros and are mainly due to its international investments which were not all very profitable. The first source of concern remains the Latin America markets and more particularly the Brazilian one which recorded 1.6 Md euros of losses. The future of EDF investment in Brazil, through its acquisition of the distribution company, Light, is uncertain. Within a new electric power industry framework, after currency devaluation and a rationing, Light is now in a catastrophic financial situation. The last tariff revisions given by the Brazilian authorities and the economic characteristics of the concession put the distributor at the edge of the bankruptcy. This article presents the situation of EDF group and Light at the end of 2004. The main question is the future of the Brazilian distributor in general and more particularly within the French group EDF. (author)

  4. Wheat and barley seed systems in Ethiopia and Syria

    NARCIS (Netherlands)

    Bishaw, Z.

    2004-01-01

    Keywords: Wheat,Triticumspp., Barley,Hordeumvulgare L., Seed Systems, Formal Seed Sector, Informal Seed Sector, National Seed Program, Seed Source, Seed Selection, Seed Management, Seed Quality,

  5. [Brazilian colonization in the Paraguayan agricultural frontier].

    Science.gov (United States)

    Neupert, R F

    1991-04-01

    This work briefly describes Brazilian colonization of the Paraguayan agricultural frontier, analyzes factors responsible for expelling population from Brazil and for attracting Brazilians to Paraguay, and assesses the economic and social consequences of immigration to the area. Paraguay's vast and sparsely populated agricultural frontier in areas outside the Central subregion underwent a process of intense colonization from the early 1960s to the mid-1980s. The Paraguayan government initiated an ambitious colonization program in 1963 to increase production, relieve population pressure and subdivision of small parcels in the Central subregion, encourage agricultural modernization, and produce a more diversified agriculture. Paraguayan agriculture in the early 1960s suffered from excessive concentration of land in a few hands and resulting exclusion of around 3/4 of workers from ownership and from any possibility of obtaining credit to fund technological improvements. Results of studies 2 decades after implementation of the colonization plan suggest that it has failed in significant areas. Although a considerable population redistribution alleviated pressure in the Central subregion, it apparently resulted more from spontaneous movement of peasants outside the colonization areas than from the official program. Concentration of lands is now occurring in the colonization area. Assistance for agricultural modernization and diversification of production in the peasant sector has been minimal. On the other hand, production of soy, wheat, and cotton for export increased substantially, because of an entrepreneurial agriculture capitalized by foreign as well as national interests The unmet goals of the colonization program would have required structural reforms rather than simple spatial redistribution of the population. Many of the colonists in the 1970s were Brazilian families displaced by mechanized agriculture in the southern states of Parana, Santa Catarina, and Rio

  6. Seed storage oil mobilization.

    Science.gov (United States)

    Graham, Ian A

    2008-01-01

    Storage oil mobilization starts with the onset of seed germination. Oil bodies packed with triacylglycerol (TAG) exist in close proximity with glyoxysomes, the single membrane-bound organelles that house most of the biochemical machinery required to convert fatty acids derived from TAG to 4-carbon compounds. The 4-carbon compounds in turn are converted to soluble sugars that are used to fuel seedling growth. Biochemical analysis over the last 50 years has identified the main pathways involved in this process, including beta-oxidation, the glyoxylate cycle, and gluconeogenesis. In the last few years molecular genetic dissection of the overall process in the model oilseed species Arabidopsis has provided new insight into its complexity, particularly with respect to the specific role played by individual enzymatic steps and the subcellular compartmentalization of the glyoxylate cycle. Both abscisic acid (ABA) and sugars inhibit storage oil mobilization and a substantial degree of the control appears to operate at the transcriptional level.

  7. A system for generating virtual seeds

    Directory of Open Access Journals (Sweden)

    Sako Y.

    1998-01-01

    Full Text Available Seed analysts need to identify seeds, and seed catalogs are used as a reference to accomplish this task. Conventional seed catalogs supply two-dimensional photographs and hand-drawn diagrams. In this study, a new, three-dimensional representation of seeds is developed to supplement these traditional photographs and drawings. QuickTime VR is a promising method for viewing three-dimensional objects on a computer screen. It permits manipulation of an object by rotating and viewing it from any pre-specified angle at an interactive speed, allowing the viewer the sense of examining a hand-held object. In this study, QuickTime VR object movies of seeds were created as interactive "movies" of seeds that can be rotated and scaled to give the viewer the sensation of examining actual seeds. This approach allows the examination of virtual seeds from any angle, permitting more accurate identification of seeds by seed analysts.

  8. A GEOPHYSICAL COMPANY FOR TODAY AND TOMORROW

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    @@ BGP is one of the world leading onshore geophysical service contractors with a registered capital of 5,100 million Yuan. In 2002, BGP became a liability-limited company after merging other six Chinese geophysical companies.

  9. Financial performances of Romanian wood industry companies

    Directory of Open Access Journals (Sweden)

    Fitim DEARI

    2015-06-01

    Full Text Available The purpose of this study is to analyze financial performances of 40 selected Romanian companies for the 2009-2013 period. The selected companies operate in the wood industry and we have used panel type data to perform a quantitative analysis. We have found that companies with higher total assets, current assets, average inventory and accounts receivables have higher sales. It seems larger companies with higher total and current assets (especially accounts receivable are more profitable than their counterparties. Similarly, larger companies with lower current assets, average inventory and accounts receivable have lower assets turnover. Companies with lower average inventory have higher ROA and assets turnover. Larger companies have more total and current assets, net profit, average inventory and accounts receivable than their counterparties, however they seem to display lower assets turnover and current to total assets ratio. Companies with higher current to total assets ratio have higher assets turnover and ROA.

  10. Kellwood Company Finalizes Acquisition of ADAM

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    The Town and Country-based apparel company Kellwood Company announced its acquisition of ADAM according to Michael Kramer,Chief Executive Officer and President of Kellwood.This acquisition is the first in

  11. Natural gas annual 1992: Supplement: Company profiles

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-01

    The data for the Natural Gas Annual 1991 Supplement : Company Profiles are taken from Form EIA-176, (open quotes) Annual Report of Natural and Supplemental Gas Supply and Disposition (close quotes). Other sources include industry literature and corporate annual reports to shareholders. The companies appearing in this report are major interstate natural gas pipeline companies, large distribution companies, or combination companies with both pipeline and distribution operations. The report contains profiles of 45 corporate families. The profiles describe briefly each company, where it operates, and any important issues that the company faces. The purpose of this report is to show the movement of natural gas through the various States served by the 45 large companies profiled.

  12. Joe Zhang, Party Man, Company Man

    DEFF Research Database (Denmark)

    Brødsgaard, Kjeld Erik

    2014-01-01

    Book review of: Joe Zhang: Party Man, Company Man. Honolulu: Enrich Professional Publishing, 2014. 234 pp.......Book review of: Joe Zhang: Party Man, Company Man. Honolulu: Enrich Professional Publishing, 2014. 234 pp....

  13. 78 FR 68100 - Luminant Generation Company, LLC

    Science.gov (United States)

    2013-11-13

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Luminant Generation Company, LLC AGENCY: U.S. Nuclear Regulatory Commission (NRC). ACTION... consecutive weeks of a combined license (COL) application from Luminant Generation Company, LLC....

  14. 78 FR 66785 - Luminant Generation Company, LLC

    Science.gov (United States)

    2013-11-06

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Luminant Generation Company, LLC AGENCY: Nuclear Regulatory Commission. ACTION: Notice of receipt... consecutive weeks of ] a combined license (COL) application from Luminant Generation Company, LLC....

  15. 78 FR 69710 - Luminant Generation Company, LLC

    Science.gov (United States)

    2013-11-20

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Luminant Generation Company, LLC AGENCY: U.S. Nuclear Regulatory Commission (NRC). ACTION... consecutive weeks of a combined license (COL) application from Luminant Generation Company, LLC....

  16. STRATEGIES FOR NEW INTERNATIONAL VENTURES IN THE BRAZILIAN SUGARCANE INDUSTRY: THE CASE OF ETH BIONERGIA

    Directory of Open Access Journals (Sweden)

    Marina Carrilho Soares

    2010-07-01

    Full Text Available This study aims to identify cases of new international ventures in the Brazilian sugarcane industry, specifically as regards ethanol production, i.e., companies that are established from start to have an international profile. The paper explores the case of one such enterprise in the light of the theories addressed. In the last few years, a rising number of companies with this profile have appeared. This runs contrary to the main classical theories of internationalization, which present this process as evolutionary. As for the sugarcane industry, it has expanded considerably in recent years, which led many groups to invest in this segment. This study is a descriptive, qualitative piece of research and is based on the case study of a company recently established in this sector. Analyzing the chosen organization and comparing it to the studied theories, the authors concluded that there is, indeed, a type of organization with the profile of a new international venture. Key-words: Internationalization. New international ventures. Sugarcane industry. Brazil.

  17. The strategic capability of a shoe company from Brazil: the Olympikus case

    Directory of Open Access Journals (Sweden)

    Juliana Suzin

    2007-01-01

    Full Text Available The main objective in this article is to analyze how the opportunities and resources are identified and mobilized to assure conditions to a traditional industry to compete through innovation. In this study decisions and actions associated to enterprising and innovations are analyzed in the context of the traditional Brazilian Industry. In this context, the global production chains are evaluated, in particular, the behavior and performance of the Brazilian Shoe Industry. The study of one case of the shoe industry provides the empiric base to discuss the questions proposed. The analysis of one line from articles produced by Calçados Azaléia, one of the biggest shoe factories in Brazil, is made. The evidences are based on interviews proposed to the executives of the company in the years of 2005 and 2006 where secondary data helps to analyze the subject, shoe business sector and the company. The conclusion is that the case takes a ‘revolutionary’ perspective of competitiveness, through the launching of one product that allies technology, quality and design, assuming a new level on administrative innovation and a new strategic position at the dynamic value chain.

  18. Facebook marketing for a direct selling company

    OpenAIRE

    Egeberg, Chenette

    2015-01-01

    The purpose of the thesis was to provide recommendations for how the studied company could improve their Facebook marketing activities. The company was the Danish subsidiary of an multinational direct selling company of health and beauty products. The following research questions were devised: 1) What are the constraints and challenges for LR Denmark’s facebook marketing as a subsidiary of a Multinational Corporation and as a Direct Selling Company? 2) How can LR Denmark improve the...

  19. Innovation manager and his position in company

    Directory of Open Access Journals (Sweden)

    Kateřina Hrazdilová Bočková

    2011-04-01

    Full Text Available The presented paper deals with the importance of innovation manager in company. It analyses the actual state of definition of innovation manager in companies, it is dealing with their qualities and qualities of ideal innovation manager. The paper solves the placement of position of innovation manager into the company organization structure. It recommends the ideal placement of innovation manager position in the organization structure in company working in “Production, sale and operation of amusement and gaming technology”.

  20. INNOVATION MANAGER AND HIS POSITION IN COMPANY

    Directory of Open Access Journals (Sweden)

    KATEŘINA HRAZDILOVÁ BOČKOVÁ

    2010-12-01

    Full Text Available The presented paper deals with the importance of innovation manager in company. It analyses the actual state of definition of innovation manager in companies, it is dealing with their qualities and qualities of ideal innovation manager. The paper solves the placement of position of innovation manager into the company organization structure. It recommends the ideal placement of innovation manager position in the organization structure in company working in “Production, sale and operation of amusement and gaming technology”.

  1. Seed dispersal of desert annuals.

    Science.gov (United States)

    Venable, D Lawrence; Flores-Martinez, Arturo; Muller-Landau, Helene C; Barron-Gafford, Greg; Becerra, Judith X

    2008-08-01

    We quantified seed dispersal in a guild of Sonoran Desert winter desert annuals at a protected natural field site in Tucson, Arizona, USA. Seed production was suppressed under shrub canopies, in the open areas between shrubs, or both by applying an herbicide prior to seed set in large, randomly assigned removal plots (10-30 m diameter). Seedlings were censused along transects crossing the reproductive suppression borders shortly after germination. Dispersal kernels were estimated for Pectocarya recurvata and Schismus barbatus from the change in seedling densities with distance from these borders via inverse modeling. Estimated dispersal distances were short, with most seeds traveling less than a meter. The adhesive seeds of P. recurvata went farther than the small S. barbatus seeds, which have no obvious dispersal adaptation. Seeds dispersed farther downslope than upslope and farther when dispersing into open areas than when dispersing into shrubs. Dispersal distances were short relative to the pattern of spatial heterogeneity created by the shrub and open space mosaic. This suggests that dispersal could contribute to local population buildup, possibly facilitating species coexistence. Overall, these results support the hypothesis that escape in time via delayed germination is likely to be more important for desert annuals than escape in space.

  2. [Metabolic control of seed germination].

    Science.gov (United States)

    Catusse, Julie; Strub, Jean-Marc; Job, Claudette; Van Dorsselaer, Alain; Job, Dominique

    2008-01-01

    We have used proteomics to better characterize germination and early seedling vigor in sugarbeet. Our strategy includes (1) construction of proteome reference maps for dry and germinating seeds of a high-vigor reference seed lot; (2) investigation of the specific tissue accumulation of proteins (root, cotyledon, perisperm); (3) investigation of changes in protein expression profiles detected in the reference seed lot subjected to different vigor-modifying treatments, e.g. aging and/or priming. More than 1 000 sugarbeet seed proteins have been identified by LC/MS-MS mass spectrometry (albumins, globulins and glutelins have been analyzed separately). Due to the conservation of protein sequences and the quality of MS sequencing (more than 10 000 peptide sequences have been obtained), the success rate of protein identification was on the average of 80%. This is to our knowledge the best detailed proteome analysis ever carried out in seeds. The data allowed us to build a detailed metabolic chart of the sugarbeet seed, generating new insights into the molecular mechanisms determining the development of a new seedling. Also, the proteome of a seed-storage tissue as the perisperm is described for the first time.

  3. How companies fare through deregulation

    Energy Technology Data Exchange (ETDEWEB)

    Chwalowski, M.

    1977-01-01

    The electric utility industry must learn from past deregulation mistakes in order to develop successful corporate structures, services, and technologies that will succeed in a competitive environment. Failure to act will leave the average utility with less than a 50-50 chance of survival five years after deregulation commences. Most examinations of deregulation focus on its political aspects as well as its impacts on consumers, labor relations and safety. There are very few, if any, discussions about how companies themselves change. This article examines trends in the airline industry before and after deregulation. It concentrates on key indicators (e.g., internal structure, management team, employee profile, strategy, products and businesses, profitability) at discrete points in time. The conclusions point to general trends that characterized those transitions including the traits of successful companies.

  4. ATLAS honours two Swiss companies

    CERN Multimedia

    2003-01-01

    On 18 June 2003, ATLAS presented awards to two Swiss companies, Cicorel SA and Isola Composites AG, the suppliers of the electrodes and the composite bars for the electromagnetic calorimeter. "Physicists' dreams could not become reality without industry's active participation and creativity", said Peter Jenni, ATLAS spokesman, congratulating two of the collaboration's suppliers, to which it presented awards on 18 June. Swiss quality was the order of the day, since the two companies, Cicorel SA and Isola Composites AG, which are both involved in the production of components for the electromagnetic calorimeter, are located in Switzerland's Jura region. "You have taken up and met a challenge that bordered on the impossible", added Peter Jenni. The suppliers who received the ATLAS award: Hans Wyss from Cicorel SA (left) and Constant Gentile from Isola Composites (right).Circorel SA produced enough electrodes to cover an entire football pitch. Each electrode, measuring 2 square metres, consists of three layers of...

  5. Preliminary design, construction and evaluation of robot of tomato seed planting for the trays of greenhouse

    Directory of Open Access Journals (Sweden)

    J Ghezavati

    2015-09-01

    tomato seeds is different when comparing mechanized and manual methods. As it is known, the time required for cultivation in the mechanized method is at least one-tenth of the time required for cultivation in the conventional and manual method, which causes the planting rate to increase, and this robot is one of the components of cultivation in the mechanized method in cultivation and production of tomatoes. By assessing planting time using the mechanized method it was revealed that an average of 26.3 seconds is needed to fill a 7 × 15 centimeter tray of tomato seeds with 105 cells. The same planting procedure in the manual method takes an average of 357 seconds which is indicative of the high rate of the designed device. The planter capacity experimented using a seedling tray with the size of 15×7 cells, was calculated to be 17750 cells per hour showing that the suction pressure increases by a reduction in seed size. Thus, while working with small-sized seeds, fluctuations of the suction pressure must be carefully considered to be minimized and the seed being dual was only affected by the opening diameter. Therefore, the opening diameter should become the same in size in order to minimize the dual seed instances. In case of the tomato, the opening diameter had a great influence on the seeds being bulky. Conclusions: Manual planting takes a considerable time in comparison with the mechanized planting. Furthermore, using the designed device in addition to speeding up the planting process, caused regular and accurate cultivation of tomato seeds in order to produce seedlings. The results indicate that utilizing the device over time is highly economical for the major producers of tomatoes, and it is recommended to be used in agro-industry companies, and in the mechanized method of planting in large scales.

  6. INTERNATIONALIZATION OF BRAZILIAN FRANCHISE CHAINS: A COMPARATIVE STUDY

    Directory of Open Access Journals (Sweden)

    Pedro Lucas de Resende Melo

    2015-04-01

    Full Text Available The primary goal of this paper is to comprehend the fundamental organizational differences between Brazilian franchise chains that only operate in the home market and Brazilian franchise chains that operate internationally. The sample chosen for this study comprehends 96 Brazilian franchises operating in the home market and 67 franchises with international operations; logistic regression was used to analyze data obtained from these sources. Our findings suggest that the development of a brand in international operations can be strategic for certain Brazilian franchise chains; this seems to be, however, a scarce resource for many franchises and it could be developed through international operations. With regard to the fees charged, the outcomes demonstrate that Brazilian franchises with international operations tend to charge lower fees from its franchisees to install new units. Regarding the monitoring and control of franchises, there is evidence that the monitoring capability is one of the determining factors in the development of Brazilian franchises international operations.

  7. Organic Upland Rice Seed Production

    Directory of Open Access Journals (Sweden)

    Raumjit Nokkoul

    2014-12-01

    Full Text Available The upland rice is popular for growing in southern Thailand because this area is the lowland and less area than other sectors. Upland rice is grown as alternative crops of farmers for household consumption which using organic farming method because organic rice seed can be produced by self-production in farmhouse. However, the upland rice is grown under organic farming system. The seeds must originate from plants being grown in compliance with the organic farming rules for at least one generation. There are many factors involving the production of seeds under organic farming system, making the yield low. Thus, the objective of this study on appropriate methods of upland rice seed production under organic farming system in southern Thailand. The results showed that in producing organic seeds, suitable varieties should be selected to suit each area with regular high yield quality. It can be grown in low fertile soil, resist pests and diseases and compete with weeds. The suitable season should be selected for the seed production and the growing areas ought to be in an ecological zone with at least 14-20 mm of 5-day rainfall during the growing cycle. Soil fertility: crop rotation, green manure plants, compost of rice straw and organic manures. For control of disease and insect pests use of resistant or tolerant varieties, plant extracts, natural enemies. The organic seed production of upland rice in southern Thailand, Samduen variety had suitability for recommendation to seed producer in this area because it can provide high growth, yield and seed quality.

  8. Marketing plan for company X

    OpenAIRE

    Trishkina, Olga

    2014-01-01

    The aim of this master´s thesis is to make a structured marketing plan for company X, which provide tourism services in Finland. The thesis is done with qualitative method, which is the most suitable for marketing research, because it is mostly analyzing and description rather than statistical or numerical reports. In the theoretical part is studied secondary data of the topic, including research about marketing, marketing plan, customer relationship management, customers´ satisfaction a...

  9. The Power of Private Companies

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    China has accomplished an economic miracle during the three-decade implementation of its reform and opening-up policies with remarkable contributions from the private sector. How did private companies develop during this time? What obstacles did they confront? How can they better developin the future? For the answers to these questions, Beijing Review reporter Lan Xinzhen interviewed Quan Zhezhu, Vice Chairman of the All-China Federation of Industry and Commerce (ACFIC).

  10. Analysis of determining factors of capital structure of companies in the construction sector: an approach during and after the housing crisis

    Directory of Open Access Journals (Sweden)

    Ana Paula Braga da Silva

    2016-05-01

    Full Text Available Field studies in the area of corporate finance this increasingly widespread, requiring a highly qualified companies like item to continue operating in the market. In this sense, this study aims to verify possible determinants of capital structure of Brazilian public companies, the construction industry, a comparative analysis between the period of the global financial crisis of 2008 (2007 to 2010 and subsequent to the crisis (2011-2013 period. The evaluation is done by econometric and method of multiple linear regression, which includes a database of 18 companies in the sector listed on the BM&FBOVESPA.The results show that the crisis impacted the management of the capital structure of companies in the sector, having in that moment of crisis all covariates were significant, in which only the operating profit and size, were statistically significant. In the post-crisis period, only the profitability and risk were statistically significant coefficients with the same sense of relationship envisaged.

  11. Brazilian agroforestry systems for cattle and sheep

    Directory of Open Access Journals (Sweden)

    Roberto G. de Almeida

    2013-12-01

    Full Text Available Agroforestry systems for animal husbandry in Brazil, including integrated crop-livestock-forest systems (ICLF, are very diverse, and present several technical, environmental and socio-economic benefits. For each of the country’s 5 regions (Southeast, Central-West, North, Northeast and South the prevailing agroforestry systems holding animals are presented, their potential and constraints discussed and research needs identified. In general, such systems are not broadly adopted, mainly because of their level of complexity compared with traditional systems, as well as some lack of understanding by farmers regarding their benefits. To change this situation, in the last 5 years, the Brazilian Government has allocated financial resources in terms of credit for development as well as for research and technology transfer addressing ICLF systems, including good agricultural practices and mitigation of greenhouse gas emissions. The goal is to improve competitiveness of the Brazilian agribusiness sector.

  12. Brazilian Society of Dermatology against leprosy*

    Science.gov (United States)

    Lastória, Joel Carlos; de Abreu, Marilda Aparecida Milanez Morgado

    2016-01-01

    The Brazilian Society of Dermatology promoted a national campaign against leprosy in 2012, involving their State Regional, Accredited Services of Dermatology and Referral Services in Leprosy. Consisted of clarification to the population about the disease and a day of medical voluntary service. Ninety services (57 Accredited Services and 33 Reference Services) participated, distributed in 23 states. The campaign examined 3,223 people and 421 new cases were diagnosed, 54,4% female, 74,3% between 19 and 64 years and 8,3% in children under 15 years. Of the 217 classified cases, 58,5% was paucibacillary and 41,5% was multibacillary. The results were posted on the Brazilian Society of Dermatology website. PMID:27438217

  13. Genetic base of Brazilian irrigated rice cultivars

    Directory of Open Access Journals (Sweden)

    Hudson de Oliveira Rabelo

    2015-08-01

    Full Text Available The aim of this study was to estimate the genetic base of Brazilian irrigated rice cultivars released in the period from 1965 to 2012. The genealogies of the cultivars were obtained based on information from marketing folders, websites, crossings records, and scientific articles. The following factors were calculated: relative genetic contribution (RGC, accumulated genetic contribution (AGC, frequency (in percentage of each ancestor in the genealogy (FAG, number of ancestors that constitute each cultivar (NAC,number of ancestors responsible for 60%, 70%, 80% and 90% of the genetic base (NAGB, and average number of ancestor per cultivar (ANAC. The cultivars were also grouped based on the period of release (1965-1980, 1981-1990, 1991-2000 and 2001-2012. For each grouping, the previously described factors were also estimated. A total of 110 cultivars were studied and it was concluded that the genetic base of Brazilian irrigated rice cultivars is narrow.

  14. TRADING FORWARD IN THE BRAZILIAN ELECTRICITY MARKET

    Directory of Open Access Journals (Sweden)

    Paulo Cesar Coutinho

    2013-01-01

    Full Text Available We study the interaction between forward and spot electricity markets in a scenario where buyers and sellers are price takers in the forward market and trade through marketers, who play a Cournot game. Our model’s main features come from the Brazilian electricity market, where a free contract market coexists with a regulated contract market, and the spot price is the output of a stochastic dynamic algorithm. We are able to show that the price of energy bought (sold forward decreases (increases with the number of marketers, and that, as a result, full hedging is achieved in the limit. We also investigate the effects on prices of changes in the number of market participants and in aggregate consumption and supply, an exercise that yields important policy recommendations for the Brazilian regulator.

  15. Degree of Environmental Disclosure by Companies from Industries Potentially Aggressive to the Environment

    Directory of Open Access Journals (Sweden)

    Dante Baiardo Cavalcante Viana Junior

    2016-09-01

    Full Text Available This study compares the degree of environmental disclosure by Brazilian companies whose respective activities have been classified, according to Law 10,165/2000, as .having high, medium and low environmental impact. To measure the degree of environmental disclosure, a lexical analysis was carried out of the reports provided in the annual financial statements of a sample of 114 companies for the 2012-2014 period. To this end, a group of key words and expressions related to environmental disclosure was selected, based on the literature, and an index of environmental disclosure (EDI was developed. In order to verify whether a greater degree of environmental disclosure is associated with greater potential for environmental impact, mean comparison tests were carried out of the groups classified, respectively, as having high, medium and low environmental impact. Findings suggest that there is, indeed, greater environmental disclosure on the part of companies considered to have greater potential for pollution. These results point to a possible enforcement effect by the legislation in force that impels companies with greater pollution potential to disclose a higher level of environmental information.

  16. Six sigma: program characteristics in eleven companies located in the metropolitan region of Porto Alegre

    Directory of Open Access Journals (Sweden)

    Jaqueline Terezinha Martins Correa Rodrigues

    2012-01-01

    Full Text Available Six Sigma combines managerial factors with statistical tools and is deployed in many enterprises today. Rio Grande do Sul is a Brazilian state that has a great industrialization, especially in the metropolitan area of Porto Alegre. Some of these industries have deployed the Six Sigma program. The aim of this paper is to present characteristics of the Six Sigma program in companies located in this region, through an exploratory study. A literature review subsidized the development of the questionnaire. Eleven companies participated of research in July and August 2008. It used statistical tools and qualitative analysis to analyze the results. Most of the companies that participated is classified as large and uses the DMAIC method to implement Six Sigma. The principal cause of program implementation was process improvement. In only one company the Six Sigma is implemented in all sectors, including administrative areas. Another result is the lack of clearly criteria for defining the career of Belts and the discrepancy of academic formation of these specialists.

  17. Systemic interpretation and the judicial recovery of the possibility for companies in common

    Directory of Open Access Journals (Sweden)

    Juliana Hinterlang dos Santos Costa

    2015-06-01

    Full Text Available The Company in common was introduced by Brazilian law from the Civil Code of 2002 in its articles 986 to 990. In the previous period it was analyzed from the irregular company name or company and fact. The first was characterized by having written contract, but this was not brought to registration with the competent body and the second when there was no social contract. This study aims to analyze the figure of the Company in common, in the current legal system, from the majority interpretation that does not recognize the right to judicial recovery. It points out that this interpretation ignores: i principles governing the legal system and the economic subsystem; and ii that the current legislation allows their accountability before legal duties in labor spheres, tax, competitive and consumer. Under these main arguments is that they have highlighted the systematic interpretation to defend the right to judicial or extrajudicial recovery. So effective is legal certainty material.    Arraste e solte o arquivo ou link aqui para traduzir o documento ou a página da Web.Arraste e solte o link aqui para traduzir a página da Web.O tipo de arquivo que você soltou não é suportado. Tente outros tipos de arquivo.O tipo de link que você soltou não é suportado. Tente outros tipos de link. 

  18. Know your company - and its environment

    DEFF Research Database (Denmark)

    Skytte, Hans

    2006-01-01

    How does a company perceive its environment and its role in its environment? What constitutes a company's identity, and how strong is this identity? Does it for instance manifest itself clearly in the company's actions, in its strategies and products? These are questions that Professor Hans Skytte...

  19. PETROCHINA WEST EAST GAS PIPELINE & SALES COMPANY

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ PetroChina West East Gas Pipeline & Sales Company, a regional company directly under PetroChina Company Limited (PetroChina), is responsible for the construction and operation of the West-East Gas Pipeline Project, and the gas marketing and sales of the natural gas market in China.

  20. Welfare Effects of Distortionary Company Car Taxation

    NARCIS (Netherlands)

    Gutiérrez-i-Puigarnau, Eva; Ommeren, van Jos

    2007-01-01

    In Europe, company cars are offered by employers as fringe benefits to their employees at a lower price than employees pay in the car market, mainly due to favourable taxation of company cars. We analyse the welfare effects of favourable taxation of company cars for the Netherlands. The estimated an