Genotype by environment interaction for seed yield per plant in rapeseed using AMMI model

The objective of this study was to assess genotype by environment interaction for seed yield per plant in rapeseed cultivars grown in Northern Serbia by the AMMI (additive main effects and multiplicative interaction) model. The study comprised 19 rapeseed genotypes, analyzed in seven years through field trials arranged in a randomized complete block design, with three replicates. Seed yield per plant of the tested cultivars varied from 1.82 to 19.47 g throughout the seven seasons, with an average of 7.41 g. In the variance analysis, 72.49% of the total yield variation was explained by environment, 7.71% by differences between genotypes, and 19.09% by genotype by environment interaction. On the biplot, cultivars with high yield genetic potential had positive correlation with the seasons with optimal growing conditions, while the cultivars with lower yield potential were correlated to the years with unfavorable conditions. Seed yield per plant is highly influenced by environmental factors, which indicates the adaptability of specific genotypes to specific seasons.

Tuotannon budjettimallin uudistaminen elektroniikka-alan yrityksessä

Diplomityön tavoitteena on suunnitella ja toteuttaa tuotannon budjettimalli elektroniikka-alalla toimivalle yritykselle. Työn onnistumisen kannalta keskeistä on löytää vanhan budjettimallin puutteet sekä uudet tietotarpeet, joita tuotannon johto tarvitsee pyrittäessä kustannustehokkaaseen ja kannattavaan tuotantotoimintaan. Näiden tietojen pohjalta suunnitellaan ja toteutetaan uusi budjettimalli sekä kuvataan sen toimintaperiaatteet. Työn teoreettisessa osuudessa esitellään budjetoinnin tavoitteet, hyödyt, kritiikin kohteet sekä tyypillisen teollisuusyrityksen osabudjetit. Myös perinteiseen budjetointiin läheisesti liittyvät muodot ja sovellukset, kuten toimintopohjainen budjetointi, vastuualuelaskenta ja nollapohjabudjetointi esitellään. Budjettiseurannan ja eroanalyysin tärkeä merkitys tuodaan esiin. Ennen uuden mallin esittämistä tutkitaan vanhan budjettimallin toimintaperiaatteet ja heikkoudet. Empiirisessä osassa keskitytään tuotannon budjetin toimintaperiaatteisiin sen sisältämien osabudjettien kautta. Työn loppupuolella esitellään uuden budjettimallin antamat tulokset ja poikkeamat sekä arvioidaan budjettimallin toimivuutta. Budjettimallin tuottaman informaation pohjalta tuotannonjohtoa ja suunnittelua ryhdyttiin välittömästi tehostamaan välillisten kustannusten alentamiseksi. Tehostustoimet ilmenivät konkreettisesti positiivisena erona poikkeama-analyysissä suhteessa budjettiin. Rakennetun budjettimallin mallinnustarkkuus osoittautui hyväksi ja uudet esiin tuodut kustannuserät hyödylliseksi informaatioksi.

Yritysverojärjestelmän hyvyys, merkitys ja verosuunnittelun painopistealueet yrittäjien sekä asiantuntijoiden näkökulmista

Tämän tutkielman tavoitteena on kuvata hyvän verojärjestelmän ominaisuuksien toteutumista nykyisessä pienten osakeyhtiöiden yritysverojärjestelmässä. Lisäksi tavoitteena on selvittää yritysverotuksen painoarvo yritystoimintaa säätelevässä lainsäädännössä sekä yritysverotuksen keskeiset teemat asiantuntijakirjoitusten perusteella. Verosuunnittelun ja verotuksen merkitystä yrityskentässä selvitetään myös yrittäjien näkökulmasta ja verrataan asiantuntijakirjoituksiin. Tutkimuksen teoriassa käydään läpi hyvän verojärjestelmän periaatteet sekä pienen osakeyhtiön verosuunnittelukeinot. Empiirisessä osassa tutkimuksen kyselyaineistoa käsiteltiin varianssianalyysilla (ANOVA) sekä asiantuntija-artikkelit jaettiin suhteellisiin pää- ja alaryhmiin. Tutkimuksen perusteella voidaan todeta, että nykyinen yritysverojärjestelmä ei ole tarpeeksi yksinkertainen ja se luo epätasa-arvoa verovelvollisten joukossa. Muuten oikeudenmukaisuus toteutuu melko hyvin nykyisessä yritysverojärjestelmässä. Veroilla halutaan myös jonkin verran ohjata verovelvollisen käyttäytymistä ja näin ollen täysin neutraaliinkaan verojärjestelmään ei päästä. Kansainvälisen kilpailukyvyn näkökulmasta Suomen nimellinen verotus on EU-maiden keskiarvoa hieman korkeampi, mutta verotuksella ei karkoteta tuotannontekijöitä. Oikeusvarmuus ja ennakoitavuus toteutuvat hyvin. Yritysverotus on ollut esillä alan lehdissä runsaasti ja erityisesti kansainvälinen yritysverotus on saanut painoarvoa. Asiantuntijat näkevät verosuunnittelun monimuotoisempana kuin yrittäjät, jotka pitävät suunnittelua lähinnä palkan ja osingon edullisuuden vertailuna.

Standardikustannusten ja toteutuneiden kustannusten erotus

Työn tarkoituksena oli selvittää, eroavatko toteutuneet kustannukset standardikustannuksista sähkötarviketeollisuudessa. Kustannusten eroa, varianssia, pyrittiin analysoimaan mahdollisimman tarkasti, jotta varianssien tyyppi ja niiden lähteet selviäisivät. Tavoitteena oli myös selvittää, miten varianssi vaikuttaa standardien laskentaan ja siirtohinnoitteluun. Tutkimus tehtiin tapaustutkimuksena eräästä sähkötarviketeollisuuden yrityksestä. Toteutuneet kustannukset saatiin suoraan kirjanpidosta ja niitä verrattiin standardikustannuksiin. Standardikustannukset jaettiin eri kustannuskomponentteihin, jotka otettiin kohdeyrityksen toiminnanohjausjärjestelmästä. Kustannuskomponenttitasoista tietoa muokattiin tuloslaskentamuotoiseen muotoon, jotta toteutuneita kustannuksia voitiin verrata kerättyyn tietoon. Varianssianalyysistä selvisi, että toteutuneiden kustannusten ja standardikustannusten välillä on varianssia. Se jakautuu materiaalivarianssiin, työvarianssiin, ja yleiskustannuslisävarianssiin. Varianssien perusteella analysoitiin vaikutuksia standardien ja siirtohintojen laskentaan. Näiden tietojen perusteella työn lopuksi on mietitty parantamistoimenpiteitä varianssien ehkäisemiseksi.

Regulated deficit irrigation and tommy atkins mango orchard productivity under microsprinkling in brazilian semi arid

This study aimed to test controlled levels of water deficiency in soil in mango trees, under microsprinkling irrigation, in semi-arid conditions, and to evaluate its effect in the productivity and fruits quality. The deficits were applied in the phases I, II and III of growth of the fruit, during the productive cycles of the mango tree in 2006 and 2007. The experiment in both cases was arranged in an entirely random design with 10 treatments and 3 repetitions, in the year I, and with 8 treatments and 3 repetitions in the year II. The values of soil water potential, of the treatments submitted to regulated deficit irrigation (RDI), were placed in the range of 0 to -0.011 MPa, showing that the soil humidity varied between the saturation and the field capacity, not characterizing deficit water condition. The average values of stem water potential (Ψstem) varied between -0.90 and -1.74 MPa, evidencing significant effect (p <0.05) just for T1 (without irrigation), T7 and T8 (RDI with 30% of the ETc in the phases II and III, respectively). Through the variance analysis, significant differences were not verified among productivity, number of fruits per plant and size of the fruit, in none of the experiments, what indicates the possibility of reduction of the water use in the irrigation of the mango tree without significant losses of productivity and fruit quality.

Production of tomato seedlings using different substrates and trays in three protected environments

The seedlings production is an essential part for vegetables production. Thus, this study aimed to evaluate the environment, the substrates and the containers in the development of tomato seedlings, cv. Santa crus Kada Gigante, in Aquidauana -MS, Brazil region, from October to November, 2008. Polystyrene trays with 72; 128 and 200 cells, filled with four substrates (soil; Plantmax®; coconut fiber and vermiculite) were tested in three protected environments (greenhouse; screened with Sombrite® and screened with Aluminet®). The experimental design was completely randomized, factorial scheme 3x4 (three trays x four substrates), with four replications, being analyzed individual variance analysis and joint analysis for the environments. The environment with screens (Sombrite® and Aluminet®), the trays with 72 cells and the vermiculite produced better results.

Swine wastewater associated with mineral fertilization on corn crop (Zea mays)

This study aimed to evaluate the agronomical and environmental aspects in corn, soil characteristics and leachate resulting from the material combination of swine wastewater and mineral fertilizer in the long run. The experimental area has a history of swine wastewater application for experiments conducted since 2006, this being the seventh crop cycle in the area. Four doses of swine wastewater (0; 100; 200 and 300 m³ ha-1) associated with presence and absence of mineral fertilizer were applied, consisting of eight treatments. The results obtained were subjected to variance analysis and means compared by Tukey test at 5% significance. We conclude that the swine wastewater can be partially used as an alternative fertilizer, since the P and Mn are complemented with specific fertilization. There must be carefulness about Fe+2, Cu+2 and Zn+2 accumulation in soil, and also to the concentrations of Fe+2, Cu+2, Zn+2, NO3- + NO2- and Na+ in leachate which exceeded the limits at the highest SWW applied levels.

Bartlett-Lewis of rectangular pulse modified model: estimate of parameters for simulation of precipitation in sub-hourly duration

The Bartlett-Lewis Rectangular Pulse Modified (BLPRM) model simulates the precipitous slide in the hourly and sub-hourly and has six parameters for each of the twelve months of the year. This study aimed to evaluate the behavior of precipitation series in the duration of 15 min, obtained by simulation using the model BLPRM in situations: (a) where the parameters are estimated from a combination of statistics, creating five different sets; (b) suitability of the model to generate rain. To adjust the parameters were used rain gauge records of Pelotas/RS/Brazil, which statistics were estimated - mean, variance, covariance, autocorrelation coefficient of lag 1, the proportion of dry days in the period considered. The results showed that the parameters related to the time of onset of precipitation (λ) and intensities (μx) were the most stable and the most unstable were ν parameter, related to rain duration. The BLPRM model adequately represented the mean, variance, and proportion of the dry period of the series of precipitation lasting 15 min and, the time dependence of the heights of rain, represented autocorrelation coefficient of the first retardation was statistically less simulated series suitability for the duration of 15 min.

Influence of the bipartite scrotum on the testicular and scrotal temperatures in goats

The influence of the scrotal bipartition and of the year period on the scrotal-testicular thermal regulation was evaluated in male goats raised in Piaui State, Brazil. Eighteen male goats at mating age were accomplished in this study and arranged into three Groups (6 animals each) obeying the classification as goats presenting no scrotal bipartition (Group I), goats showing scrotal bipartition at 50% of the testicular length (Group II), and goats with more than 50% of scrotal bipartition (Group III). The scrotal, testicular and spermatic funiculi temperatures were evaluated invasively with the aid of a digital thermometer and non-invasive with a pyrometer in the proximal, medial and distal portion. The data were acquired during the dry (October-November) and rainy (February-March) period of the year, measured in two shifts: morning (6h00-7h00) and afternoon (14h00-15h00). The results were submitted to variance analysis (ANOVA) following the SNK test for average comparison (p<0.05). The year period interfered on the scrotal-testicular thermal regulation, due to increased temperatures of the scrotal, testicular and spermatic funiculi during the dry period in comparison with the rainy period. The bipartition level was also a factor which contributed to the influence of scrotal-testicular temperature regulation, due to lower average scrotal-testicular temperature rates observed during both periods in the goats with higher levels of scrotal bipartition (>50%). It is possible to conclude that with the experimental conditions applied on this study, the level of scrotal bipartition and the climatic conditions interfere with the scrotal-testicular thermal regulation in goats.

Goat scrotal-testicular biometry: Influence of the season on scrotal bipartition

The scrotal-testicular biometry was evaluated in goats raised in Piaui state, Brazil, presenting different levels of scrotal division, in rainy and dry periods of the year. For this study, eighteen male goats at mating age were accomplished and arranged into three groups (6 animals each), obeying the classification as goats with no scrotal bipartition (GI), goats showing scrotal bipartition up to 50% of testicular length (GII), and goats with more than 50% of scrotal bipartition (GIII). The biometry of the scrotal-testicular was made evaluating the scrotal length (SL), scrotal circumference (SC), testicular length (TL) and testicular volume (TV). The results were evaluated following the variance analysis (ANOVA) and the SNK test applied on the average comparisons. The analysis of the data demonstrated high values, in dry and rainy periods, of SC (24.63cm/ 26.97cm), SL (16.61cm/ 18.24cm), TL (5.32cm/ 5.93cm), TV (173.81cm³/ 203.01cm³). This supports the hypothesis of the influence of the period of the year and of the scrotal bipartition on the scrotal-testicular biometry in goat.

Hedge-rahastojen menestyksen pysyvyyden empiirinen tarkastelu sijoittajan näkökulmasta

This study examines performance persistence of hedge funds from investor's point of view and look at the methods by which an investor could choose the successful hedge funds to the portfolio. This study was used the data from HFI & Tremont databases on period 1998-2007. In this study used the 36-month combination (24-month selection and 12-month prediction periods). As the research methods used the Sharpe index, raw returns, MVR (mean variance ratio), GSC-clustering, the SDI index and the new combination of metrics. The evaluation criterions of the results used the volatility, excess returns and the Sharpe index. This study compared different results from the 7 time series with each other, and commenting the problems on a portfolio loss of funds.

Diversification benefits for a Finnish non-industrial private forest investor: Real Estate Investment Trusts in the USA

This thesis examined both domestic and international forest investment options for a Finnish non-industrial private forest investor. The focus was on forest-based investment instruments. The influence of movements of currency exchange rates on foreign returns were also taken into account. Annual data from 1995 to 2011 was used. The main portfolio optimization model in this study was the Mean-Variance model but the results were also validated by using the Value at Risk and Expected Shortfall models. In addition, the exchange rate risk hedging was established by using one-week-maturity forward contracts. The results suggested that 75 % of the total wealth should be invested in Finnish private forests and the rest, 25 %, to a US REIT, in this case Rayonier. With hedging, the total return on the portfolio was 7.21 % (NIPF 5.3%) with the volatility of 6.63 % (NIPF 7.9%). Taxation supported US investments in this case. As a conclusion, a Finnish private forest investor may, as evidenced, benefit in diversifying a portfolio using REITs in the US.

Normal values of b-wave responses of full-field electroretinogram in Lhasa Apso dogs with cataracts according to age

Lhasa Apso dogs with immature, mature or hypermature cataracts were divided into four groups according to their age (G1: 1 to 3 years old, G2: 4 to 7 years old, G3: 8 to 11 years old, G4: more than 12 years old). All animals were evaluated under the same sedation protocol to allow the performance of the electroretinogram (ERG) exam to determine normal value of b-wave response of the full-field ERG according to age. Three ERG responses were recorded: rod, maximal and cone responses. The amplitude values and b-wave implicit time of the responses of all groups were compared and analyzed by Kruskal-Wallis test (variance analysis for non-repeated measures), followed by the Dunn post-test (when p<0,05). A significant decrease was observed in maximal responses' amplitude, when comparing the G4 group with G1 and G2. No statistically relevant differences were observed in the b-wave implicit time values between groups. The ERG values are directly influenced by the animal's age. Older patients presented a decrease in the amplitude of the maximal response. The study determined the normal parameters of ERG b-waves for Lhasa Apso dogs with cataract according to their age group.

Effect of dose and application site on quinclorac absorption by barnyardgrass biotypes

This work aimed to evaluate the uptake and translocation of quinclorac in function of application sites (shoot or roots) by Echinochloa crusgalli biotypes resistant and susceptible to this herbicide. The treatments consisted of quinclorac doses (0; 0.5; 1; 2; 4; 16 and 64 ppm), applied on the shoot or roots of seedlings of barnyardgrass biotypes. The experimental units consisted of plastic cups containing 250 cm³ of sand. The treatments were applied 10 days after emergence, when barnyardgrass plants reached a 2- to 3- leaf growth stage. The barnyardgrass biotypes were irrigated with nutritive solution weekly and maintained for 40 days after emergence, when length, fresh and dry matter of shoot and roots were evaluated. Variance analysis was carried out using the F test at 5% probability, and in case of significance, a non-linear regression analysis was also carried out using a three-parameter logistic model. In the susceptible biotype, quinclorac was more absorbed by the roots than by the shoot. Comparing dry mass production of the different plant parts of the susceptible biotype per application site, it was verified that quinclorac action is higher when applied to the plant roots. However, for the resistant biotype, it was not possible to determine the dose causing 50% reduction in dry mass accumulation (GR50) and in the resistance index (RI) between both biotypes, due to its high resistance to quinclorac (128 times the recommended dosage). The results showed that quinclorac resistance by the evaluated biotype is not due to differences in the absorption site, strongly suggesting that the resistance acquired by the biotype may result from alteration in the target site.

Yrittäjyyskasvatus yhteistyöverkostoissa

Tutkimus käsittelee Yrittäjyyskasvatuksen Mittariston -projektia, jossa tutkimuskohteena on peruskoulun ensimmäisen asteen luokan- ja aineenopettajien näkemys ja kokemus yrittäjyyskasvatuksen verkostoyhteistyöstä. Tutkimuksen tarkoituksena oli selvittää miten hyvin opettajat tuntevat verkostoyhteistyötä, mikä on heidän tietämyksensä yrittäjyyskasvatuksesta ja kuinka tämä näkyy heidän työssään ja opetuksessaan. Tutkimuksen otos on 450 opettajaa. Tulokset analysoitiin SPSS-tilastomenetelmäohjelmalla. Tilastollisina tutkimusmenetelminä käytettiin jakaumien frekvenssianalyysiä, Faktori­analyysin Pääkomponenttianalyysiä ja Kaksisuuntaista varianssianalyysia (Anova). Tutkimuksen johtopäätöksenä voidaan todeta, että opettajien tiedot yhteistyö-verkostojen tarjoamista palveluista ovat hyvin hajanaiset. Ongelma jatkuu helposti niin kauan kunnes opettajien koulutusohjelmaan tuodaan lisää yrittäjyyskasvatus- ja yrittäjyysopintoja. Tämä pitäisi huomioida myös tulevissa opetussuunnitelmissa. Tämän tutkimuksen tavoitteena oli tuoda esille Yrittäjyyskasvatuksen mittariston tulosten kautta yrittäjyyskasvatuksen nykytila, tuoda ratkaisuja ehdotusten kautta opetukseen ja herättää keskustelua yrittäjyyskasvatuksen parantamiseksi.