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.

Physical-chemical and microbiological changes in Cerrado Soil under differing sugarcane harvest management systems

Background: Sugarcane cultivation plays an important role in Brazilian economy, and it is expanding fast, mainly due to the increasing demand for ethanol production. In order to understand the impact of sugarcane cultivation and management, we studied sugarcane under different management regimes (pre-harvest burn and mechanical, unburnt harvest, or green cane), next to a control treatment with native vegetation. The soil bacterial community structure (including an evaluation of the diversity of the ammonia oxidizing (amoA) and denitrifying (nirK) genes), greenhouse gas flow and several soil physicochemical properties were evaluated. Results: Our results indicate that sugarcane cultivation in this region resulted in changes in several soil properties. Moreover, such changes are reflected in the soil microbiota. No significant influence of soil management on greenhouse gas fluxes was found. However, we did find a relationship between the biological changes and the dynamics of soil nutrients. In particular, the burnt cane and green cane treatments had distinct modifications. There were significant differences in the structure of the total bacterial, the ammonia oxidizing and the denitrifying bacterial communities, being that these groups responded differently to the changes in the soil. A combination of physical and chemical factors was correlated to the changes in the structures of the total bacterial communities of the soil. The changes in the structures of the functional groups follow a different pattern than the physicochemical variables. The latter might indicate a strong influence of interactions among different bacterial groups in the N cycle, emphasizing the importance of biological factors in the structuring of these communities. Conclusion: Sugarcane land use significantly impacted the structure of total selected soil bacterial communities and ammonia oxidizing and denitrifier gene diversities in a Cerrado field site in Central Brazil. A high impact of land use was observed in soil under the common burnt cane management. The green cane soil also presented different profiles compared to the control soil, but to at a lesser degree.

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.

Gradients in N-cycling attributes along forestry and agricultural land-use systems are indicative of soil capacity for N supply

Indicators of soil quality associated with N-cycling were assessed under different land-use systems (native forest NAT, reforestation with Araucaria angustifolia or Pinus taeda and agricultural use AGR) to appraise the effects on the soil potential for N supply. The soil total N ranged from 2 to 4 g/kg (AGR and NAT, respectively), and the microbial biomass N ranged from 80 to 250 mg/kg, being higher in NAT and A. angustifolia, and lower in P. taeda and AGR sites. Activities of asparaginase (ca. 50200 mg NH4+-N/kg per h), glutaminase (ca. 200800 mg NH4+-N/kg per h) and urease (ca. 80200 mg NH4+-N/kg/h) were also more intense in the NAT and A. angustifolia-reforested soils, indicating greater capacity for N mineralization. The NAT and AGR soils showed the highest and the lowest ammonification rate, respectively (ca. 1 and 0.4 mg NH4+-N/kg per day), but the inverse for nitrification rate (ca. 12 and 26%), indicating a low capacity for N supply, in addition to higher risks of N losses in the AGR soil. A multivariate analysis indicated more similarity between NAT and A. angustifolia-reforested sites, whilst the AGR soil was different and associated with a higher nitrification rate. In general, reforestation with the native species A. angustifolia had less impact than reforestation with the exogenous species P. taeda, considering the soil capacity for N supply. However, AGR use caused more changes, generally decrease in indicators of N-cycling, showing a negative soil management effect on the sustainability of this agroecosystem.

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.

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.