Cost Management Practices and Strategic Perspectives: a study in the construction industry of the State of Parana

The purpose of this paper is to investigate the cost management practices of building industry companies of Parana that follow the typology of Porter's strategies. The sample comprises member companies of the Association of Construction Industries of the State of Parana (PR-SINDUSCON) operating in the segment of residential buildings. The data were collected by means of questionnaires sent to 317 SINDUSCON members. 69 were returned and 54 used for our research. Exploratory Factorial Analysis of the data allowed us to identify two groups of cost management practices. Analyses suggest equality between the adopted cost management practices and the Cost Control Planning (CCP) practices among the companies of the Group 1, regardless of the generic strategy adopted. The companies of the Group 2 that adopted the differentiation strategy seem to use mainly the ACR cost management practice. Our findings differ from those obtained by Chenhall insofar as companies that adopt low cost strategies tend to use managerial controls focused on cost control and rigid budgetary controls.

Management practices and influences on IT architecture decisions: a case study in a telecom company

The study aims to analyze the IT architecture management practices associated with their degree of maturity and the influence of institutional and strategic factors on the decisions involved through a case study in a large telecom organization. The case study allowed us to identify practices that led the company to its current stage of maturity and identify practices that can lead the company to the next stage. The strategic influence was mentioned by most respondents and the institutional influence was present in decisions related to innovation and those dealing with a higher level of uncertainties.

Environmental management in ethanol and sugarcane plants in Brazil

There has been much discussion on the importance of Brazilian ethanol in promoting a more sustainable society. However, there is a lack of analysis of whether sugarcane plants/factories that produce this ethanol are environmentally suitable. Thus, the objective of this study was to analyse stages of environmental management at four Brazilian ethanol-producing plants, examining the management practices adopted and the factors behind this adoption. The results indicate that (1) only one of the four plants is in the environmentally proactive stage; (2) all plants are adopting operational and organisational environmental management practices; (3) all plants have problems in communicating environmental management practices; and (4) the plant with the most advanced environmental management makes intense use of communication practices and is strongly oriented towards a more environmentally aware international market. This paper is an attempt to explain the complex relationship between the evolution of environmental management, environmental practices and motivation using a framework. The implications for society, plant directors and scholars are described, as well as the study's limitations.

Spatial and Temporal Variation of Archaeal, Bacterial and Fungal Communities in Agricultural Soils

Background: Soil microbial communities are in constant change at many different temporal and spatial scales. However, the importance of these changes to the turnover of the soil microbial communities has been rarely studied simultaneously in space and time. Methodology/Principal Findings: In this study, we explored the temporal and spatial responses of soil bacterial, archaeal and fungal beta-diversities to abiotic parameters. Taking into account data from a 3-year sampling period, we analyzed the abundances and community structures of Archaea, Bacteria and Fungi along with key soil chemical parameters. We questioned how these abiotic variables influence the turnover of bacterial, archaeal and fungal communities and how they impact the long-term patterns of changes of the aforementioned soil communities. Interestingly, we found that the bacterial and fungal b-diversities are quite stable over time, whereas archaeal diversity showed significantly higher fluctuations. These fluctuations were reflected in temporal turnover caused by soil management through addition of N-fertilizers. Conclusions: Our study showed that management practices applied to agricultural soils might not significantly affect the bacterial and fungal communities, but cause slow and long-term changes in the abundance and structure of the archaeal community. Moreover, the results suggest that, to different extents, abiotic and biotic factors determine the community assembly of archaeal, bacterial and fungal communities.

Prevalência e fatores de risco de leptospirose bovina no Estado do Maranhão

Silva F.J., Conceicao W. L. F., Fagliari J.J., Girio R.J.S., Dias R. A., Borba M. R. & Mathias L. A. 2012. [Prevalence and risk factors of bovine leptospirosis in the State of Maranhao, Brazil.] Prevalencia e fatores de risco de leptospirose bovina no Estado do Maranhao. Pesquisa Veterineria Brasileira 32(4): 303-312. Departamento de Medicina Veterinaria Preventiva e Reproducao Animal, Faculdade de Ciencias Agrarias e Veterinarias, Universidade Estadual Paulista, Via de Acesso Professor Paulo Donato Castellane s/n, Zona Rural, Jaboticabal, SP 14884-900, Brazil. E-mail: fjsepi@gmail.com Prevalence and risk factors of bovine leptospirosis in the State of Maranhao were investigated. Based on production parameters that vary across different production systems, management practices, the purpose of exploitation, the average size of herds and market systems, the state was divided in four sampling circuits. The study aimed to investigate the epidemiological features of bovine leptospirosis in the State of Maranhao, in order to determine the prevalence of the infection in cattle and herds, to determine the occurrence of serovars of Leptospira spp., to identify risk factors associated with leptospirosis in cattle and to differentiate the livestock circuits itself regarding the prevalence of leptospirosis. The survey was conducted in 136 herds in the circuit I, in which 841 >= 24 months old females were analyzed; 238 in the circuit II and 2,582 females were analyzed; 122 in the circuit III and 869 females were analyzed; 77 in the circuit IV and 540 females were analyzed; a total of 573 herds and 4,832 females were analyzed. The presence of antibodies against Leptospira spp. was verified by microscopic agglutination test (MAT). Of the 4,832 cows examined, 1,904 (35.94%, CI 95% = 33.01% -38.98%) were positive. Of the 573 herds, 380 (64.81%, CI 95% = 61.10% -68.35%) were positive. Serovars Hardjo and Wolffi were the most frequent in the state. The circuit III showed the lowest prevalence of leptospirosis in all comparisons. The variables presence of horses (p = 0.000), presence of capybaras (p = 0.034) and herds with up to 32 adult females (p = 0.002) were identified as risk factors for leptospirosis.

Top spoilage losses in maize silage sealed with plastic films with different permeabilities to oxygen

The quality of plastic films used for horizontal silos is important to limit losses in the upper silage layer. The aim of this work was to study the effectiveness of different plastic films in reducing the top losses in maize silage. The following treatments were evaluated: (i) coextruded polyethylene/polyamide oxygen barrier film (OB), (ii) polyethylene film (PE), (iii) polyvinyl chloride film (PVC), and (iv) coextruded PE/polyvinyl alcohol film (PVOH). These treatments differed according to oxygen permeability with values of 75, 722, 982 and 289 cm(3) m(-2) per 24 hour respectively. OB and PVOH films had better temperature and fermentation profiles than the more permeable films. The OB film was effective in reducing the dry-matter (DM) losses during storage (82 g kg(-1)), and the PVOH film had an intermediate value of DM loss (101 g kg(-1)). PE and PVC films had higher losses (138 and 145 g kg(-1) respectively). Oxygen permeability of the films promoted a positive correlation with DM losses (P < 0.05; r2 = 0.945). The results indicate that O2 permeability through the plastic film is a crucial factor for maintaining silage quality in the upper layer of the silo when it is perfectly sealed.

Fatty acid profile, trans-octadecenoic, alpha-linolenic and conjugated linoleic acid contents differing in certified organic and conventional probiotic fermented milks

Development of dairy organic probiotic fermented products is of great interest as they associate ecological practices and benefits of probiotic bacteria. As organic management practices of cow milk production allow modification of the fatty acid composition of milk (as compared to conventional milk), we studied the influence of the type of milk on some characteristics of fermented milks, such as acidification kinetics. bacterial counts and fatty acid content. Conventional and organic probiotic fermented milks were produced using Bifidobacterium animalis subsp. lactis HN019 in co-culture with Streptococcus thermophilus TA040 and Lactobacillus delbrueckii subsp. bulgaricus LB340. The use of organic milk led to a higher acidification rate and cultivability of Lactobacillus bulgaricus. Fatty acids profile of organic fermented milks showed higher amounts of trans-octadecenoic acid (C18:1, 1.6 times) and polyunsaturated fatty acids, including cis-9 trans-11. C18:2 conjugated linoleic (CLA-1.4 times), and alpha-linolenic acids (ALA-1.6 times), as compared to conventional fermented milks. These higher levels were the result of both initial percentage in the milk and increase during acidification, with no further modification during storage. Finally, use of bifidobacteria slightly increased CLA relative content in the conventional fermented milks, after 7 days of storage at 4 degrees C, whereas no difference was seen in organic fermented milks. (C) 2012 Elsevier Ltd. All rights reserved.

Recent shift from forest to savanna burning in the Amazon Basin observed by satellite

The numbers of fires detected on forest, savanna and transition lands during the 2002-10 biomass burning seasons in Amazonia are shown using fire count data and co-located land cover classifications from the Moderate Resolution Imaging Spectroradiometer (MODIS). The ratio of forest fires to savanna fires has varied substantially over the study period, with a maximum ratio of 0.65:1 in 2005 and a minimum ratio of 0.27:1 in 2009, with the four lowest years occurring in 2007-10. The burning during the droughts of 2007 and 2010 is attributed to a higher number of savanna fires relative to the drought of 2005. A decrease in the regional mean single scattering albedo of biomass burning aerosols, consistent with the shift from forest to savanna burning, is also shown. During the severe drought of 2010, forest fire detections were lower in many areas compared with 2005, even though the drought was more severe in 2010. This result suggests that improved fire management practices, including stricter burning regulations as well as lower deforestation burning, may have reduced forest fires in 2010 relative to 2005 in some areas of the Amazon Basin.

Da vigilância para prevenção de acidentes de trabalho: contribuição da ergonomia da atividade

Os acidentes são fenômenos complexos, cuja determinação situa-se na organização do trabalho, dimensão invisível aos agentes de vigilância. O objetivo deste artigo é analisar e comparar o alcance das intervenções realizadas em uma empresa frigorífica, em 1997, baseada na checagem de normas de saúde e segurança, e em 2008, quando se incorpora a ergonomia da atividade. Foi realizado estudo de caso com análise documental referente à intervenção de 1997 e análise ergonômica do trabalho adotada em 2008. Em 1997 as ações de vigilância incidiram principalmente sobre os fatores de risco visíveis. Mesmo cumprindo as exigências, a empresa continuava, em 2008, com proporção de incidência anual de 26% de acidentes, o que motivou a busca da nova abordagem. Verificou-se, em 2008, que a gênese dos acidentes era provocada por um circulo vicioso: trabalho intenso; inadequação de meios técnicos; absenteísmo e rotatividade (84% ao ano) com recrutamento de inexperientes. Esse quadro é agravado por práticas autoritárias. A ergonomia da atividade contribuiu para compreender as causas organizacionais ultrapassando os aspectos normativos da vigilância tradicional, o que indica sua importância para tornar mais efetivas as ações de vigilância para a prevenção.

CHARACTERIZATION OF REGOSOLS IN THE SEMIARID REGION OF PERNAMBUCO, BRAZIL

CHARACTERIZATION OF REGOSOLS IN THE SEMIARID REGION OF PERNAMBUCO, BRAZIL Studies on soil characterization in unexplored regions, besides the generation of data banks for the soil classes of the country, also produce scientific information about soil properties, important for the development of good management practices and sustainable land use. One of the main soil classes in the semiarid region of Pernambuco State, the Regosols, cover about 27 % of the state area, and are used mainly for family agriculture. Due to different geological and climatic aspects Regosols with different chemical, physical and mineralogical properties are found in Pernambuco, which were characterized for the semiarid region of the State. Five Regosol profiles were selected in different regions of the State (P1=Sao Caetano; P2=Lagoa do Ouro; P3=Caetes; P4=Sao Joao; P5=Parnamirim). The soils were morphologically characterized and samples collected from all horizons and the bedrock. Routine physical and chemical analyses were carried out for soil classification of all samples and mineralogical analyses of the coarse fractions (gravel and sand) by optical microscopy and of the silt and clay fractions by X ray diffraction (XRD), as well as petrographic analyses of the rock samples. The results showed similarities between the soils, with a low degree of pedogenetic development, varying from medium to very deep, with the horizon sequence A-AC-C-Cr and a sandy to sandy loam texture. In the deeper layers of two profiles (P1 and P5), a solodic character was observed. Organic matter and available phosphorus content were low in all studied soils. Despite the low levels of exchangeable cations, all soil profiles showed high base saturation. The mineralogical composition of gravel, sand and silt fractions consisted, essentially, of quartz, followed by feldspars and mica, supporting the results of the petrographic analysis of the bedrock. Kaolinite was the main clay mineral in all studied profiles and horizons, indicating an important monosialitization process in autochthonous soils of a typical semiarid region. In soil profile P2, at a lower landscape position, smectite minerals were observed, with mixing phases of montmorillonite, beidelite or nontronite, indentified by the Greene-Kelly test in the DRX analysis.

Nitrogen fertilizer (15N) leaching in a central pivot fertigated coffee crop

Nitrogen has a complex dynamics in the soil-plant-atmosphere system. N fertilizers are subject to chemical and microbial transformations in soils that can result in significant losses. Considering the cost of fertilizers, the adoption of good management practices like fertigation could improve the N use efficiency by crops. Water balances (WB) were applied to evaluate fertilizer N leaching using 15N labeled urea in west Bahia, Brazil. Three scenarios (2008/2009) were established: i) rainfall + irrigation the full year, ii) rainfall only; and iii) rainfall + irrigation only in the dry season. The water excess was considered equal to the deep drainage for the very flat area (runoff = 0) with a water table located several meters below soil surface (capillary rise = 0). The control volume for water balance calculations was the 0 - 1 m soil layer, considering that it involves the active root system. The water drained below 1 m was used to estimate fertilizer N leaching losses. WB calculations used the mathematic model of Penman-Monteith for evapotranspiration, considering the crop coefficient equal to unity. The high N application rate associated to the high rainfall plus irrigation was found to be the main cause for leaching, which values were 14.7 and 104.5 kg ha-1 for the rates 400 and 800 kg ha-1 of N, corresponding to 3.7 and 13.1 % of the applied fertilizer, respectively.

Monitoring and determination of fungi and mycotoxins in stored Brazil nuts

Brazil nut (Bertholletia excelsa) is an important commodity from the Brazilian Amazon, and approximately 37,000 tons (3.36 × 10⁷ kg) of Brazil nuts are harvested each year. However, substantial nut contamination by Aspergillus section Flavi occurs, with subsequent production of mycotoxins. In this context, the objective of the present investigation was to evaluate the presence of fungi and mycotoxins (aflatoxins and cyclopiazonic acid) in 110 stored samples of cultivated Brazil nut (55 samples of nuts and 55 samples of shells) collected monthly for 11 months in Itacoatiara, State of Amazonas, Brazil. The samples were inoculated in duplicate onto Aspergillus flavus and Aspergillus parasiticus agar and potato dextrose agar for the detection of fungi, and the presence of mycotoxins was determined by high-performance liquid chromatography. The most prevalent fungi in nuts and shells were Aspergillus spp., Fusarium spp., and Penicillium spp. A polyphasic approach was used for identification of Aspergillus species. Aflatoxins and cyclopiazonic acid were not detected in any of the samples analyzed. The low water activity of the substrate was a determinant factor for the presence of fungi and the absence of aflatoxin in Brazil nut samples. The high frequency of isolation of aflatoxigenic Aspergillus section Flavi strains, mainly A. flavus, and their persistence during storage increase the chances of aflatoxin production on these substrates and indicates the need for good management practices to prevent mycotoxin contamination in Brazil nuts.