Variation of the Chlorophyll a Related to Sea Surface Temperature, Wind and Geostrophic Currents in the Cape Verde Region Using Satellite Data

We present a comparative analysis of satellite derived climatologies in the Cape Verde region (CV). In order to establish chlorophyll a variability, in relation to other oceanographic phenomena, a set of, relatively long (from five to eight years), time series of chlorophyll a, sea surface temperature, wind and geostrophic currents, were ensembled for the Eastern Central Atlantic (ECA). We studied seasonal and inter-annual variability of phytoplankton concentration, in relation to the rest of the variables, with a special focus in CV. We compared the situation within the archipelago with those of the surrounding marine environments, such as the North West African Upwelling (NWAU), North Atlantic Subtropical Gyre (NASTG), North Equatorial Counter Current (NECC) and Guinea Dome (GD). At the seasonal scale, CV region behaves partly as the surrounding areas, nevertheless, some autochthonous features were also found. The maximum peak of the pigment having a positive correlation with temperature is found at the end of the year for all the points in the archipelago; a less remarkable rise with negative correlation is also detected in February for points CV2 and CV4. This is behavior that none of the surrounding environments have shown. This enrichment was found to be preceded by a drastic drop in wind intensity (SW Monsoon) during summer months. The inter-annual analysis shows a tendency for decreasing of the chlorophyll a concentration.

Variation of the Chlorophyll a Related to Sea Surface Temperature, Wind and Geostrophic Currents in the Cape Verde Region Using Satellite Data

We present a comparative analysis of satellite derived climatologies in the Cape Verde region (CV). In order to establish chlorophyll a variability, in relation to other oceanographic phenomena, a set of, relatively long (from five to eight years), time series of chlorophyll a, sea surface temperature, wind and geostrophic currents, were ensembled for the Eastern Central Atlantic (ECA). We studied seasonal and inter-annual variability of phytoplankton concentration, in relation to the rest of the variables, with a special focus in CV. We compared the situation within the archipelago with those of the surrounding marine environments, such as the North West African Upwelling (NWAU), North Atlantic Subtropical Gyre (NASTG), North Equatorial Counter Current (NECC) and Guinea Dome (GD). At the seasonal scale, CV region behaves partly as the surrounding areas, nevertheless, some autochthonous features were also found. The maximum peak of the pigment having a positive correlation with temperature is found at the end of the year for all the points in the archipelago; a less remarkable rise with negative correlation is also detected in February for points CV2 and CV4. This is behavior that none of the surrounding environments have shown. This enrichment was found to be preceded by a drastic drop in wind intensity (SW Monsoon) during summer months. The inter-annual analysis shows a tendency for decreasing of the chlorophyll a concentration.

Proposta de Implementação do Time-Driven Activity - Based Costing numa Empresa Industrial

O presente trabalho tem como objectivo a apresentação do processo de concepção e implementação de um projecto-piloto de um sistema de custeio baseado em actividades e tempo – TDABC, numa empresa industrial de conserva de pescado, Frescomar, S.A. Mais especificamente o trabalho desenvolveu-se na apuração do custo da área de produção da empresa objecto de estudo. O sistema de custeio Time-Driven Activity-Based Costing (TDABC) representa um modelo alternativo aos sistemas tradicionais da contabilidade de custos, e é uma evolução do Activity-Based Costing (ABC). O sistema ABC surgiu durante a década de 1980 e tem vindo a evoluir desde então. Muitas empresas abandonaram o ABC, pois este método de custeio, além de não conseguir captar a complexidade das suas operações, a sua implementação é demorado, e é muito dispendioso de aplicar e manter. Com o método TDABC encontra-se uma alternativa para dirimir estes problemas. Observou-se a necessidade do desenvolvimento de apenas algumas equações de tempo (time equations) para representar as principais actividades da área de produção. Foram observadas, durante a realização do estudo, vários dos benefícios do TDABC como: a facilidade em modelar actividades complexas por meio das equações de tempo, obtenção rigorosa de gastos e o baixo tempo de desenvolvimento do modelo. Contudo, também foram identificadas algumas limitações como subjectividade no cálculo do tempo de execução das actividades e dificuldade em se estimar as equações de tempo para actividades pouco estruturadas.