Tunnuslukujen monimuotoisuus: ROI, RI ja EVA

Tässä työssä käsitellään sijoitetun pääoman tuottoprosentin, jäännöskatteen ja taloudellisen lisäarvon historiaa, käsitteitä ja käyttöä. Erityisesti keskitytään näistä tunnusluvuista käytettyjen määritelmien moninaisuuteen. Aluksi tutustutaan tunnuslukujen historiaan ja määritelmiin. Tämän jälkeen tutkitaan niiden käyttömahdollisuuksia johdon ja rahoituksen laskentatoimessa. Lopuksi tutkitaan empiirisen aineiston avulla näiden tunnuslukujen käyttöä yrityksissä. Sijoitetun pääoman tuottoprosentti syntyi 1900-luvun alussa Yhdysvalloissa, josta se levisi maailmanlaajuiseksi. Sijoitetun pääoman tuottoprosentti on suosittu tunnusluku sen helppokäyttöisyyden ansiosta. Rahoituksen laskentatoimen puolella on annettu tarkat ohjeet sijoitetun pääoman tuottoprosentin laskemiseksi, koska sen esittäminen ulkoisessa tiedottamisessa on joillekin yrityksille lakisääteistä. Johdon laskentatoimessa ei ole olemassa sääntöjä tämän tunnusluvun laskemiseksi, ja se voidaan laskea yrityksen haluamalla tavalla. Jäännöskate on ensimmäisen kerran mainittu kirjallisuudessa jo 1700-luvun loppupuolella, mutta sen käytöstä tuli yleisempää vasta 1900-luvulla. Jäännöskate ei kuitenkaan koskaan saavuttanut suurta suosiota, eikä sitä nykyään juuri käytetä. Jäännöskatteeseen pohjautuva taloudellinen lisäarvo nousi julkisuuteen, kun Stern Stewart & Co. rekisteröi sen tuotemerkikseen 1980-luvun lopussa. Verrattuna jäännöskatteeseen taloudellinen lisäarvo vastaa paremmin yrityksen todellista arvonmuodostusta. Näiden tunnuslukujen laskenta ei ole lakisääteisiä, joten kaikki yritykset voivat laskea ne omalla tavallaan. Jäännöskatetta ja taloudellista lisäarvoa käytetään lähinnä johdon laskentatoimessa, mutta vähitellen ne ovat siirtymässä myös rahoituksen laskentatoimeen.

Nematicidal effect of volatile organic compounds (VOCs) on the plant-parasitic nematode Meloidogyne javanica

Previous studies have demonstrated that volatile organic compounds (VOCs), produced by the yeast Saccharomyces cerevisiae, were able to inhibit the development of phytopathogenic fungi. In this context, the nematicidal potential of the synthetic mixture of VOCs, constituted of alcohols and esters, was evaluated for the control of the root-knot nematode Meloidogyne javanica, which causes losses to crops of high economic value. The fumigation of substrate containing second-stage juveniles with VOCs exhibited nematicidal effect higher than 30% for the lowest concentration tested (33.3 µL g-1 substrate), whereas at 66.6 and 133.3 µL g-1 substrate, the nematode mortality was 100%. The present results stimulate other studies on VOCs for nematode management.

Genetic diversity of teak (Tectona grandis L.F.) from different provenances using microsatellite markers

Teak (Tectona grandis) is one of the main timber species in the world with high economic value, famous for its beauty, strength and durability. The objective of this work was to characterize the genetic diversity of teak genotypes used in Brazilian plantations. Nine microsatellite primers were used to assess 60 teak genotypes, including 33 genotypes from seeds of plantations and 14 clones from Cáceres municipality, Mato Grosso State, Brazil, and 13 clones from Honduras, Malaysia, India, Indonesia, Ivory Coast and Solomon Islands. Two groups of genotypes were detected using the Bayesian Structure analysis: 80% were placed in group 1, represented by genotypes from Cáceres and one from Malaysia, and 20% allocated in group 2, composed of clones from India, Solomon Islands, Malaysia and Honduras and the clones from the Ivory Coast. Most of the genetic variability (73%) was concentrated within groups according to AMOVA analysis. Genetic parameters were estimated for the two groups obtained in the analysis of Structure. Moderate genetic diversity was found, with 4.1 alleles per locus, on average, and an average heterozygosity of 0.329, which was lower than the expected heterozygosity (He = 0.492). Group 1 showed the lowest values for these parameters. Suggestions were made concerning the identification of contrasting genotypes to be used as parents in breeding programs.

Cadastral maps of irrigated areas by center pivots in the State of Minas Gerais, using CBERS-2B/CCD satellite imaging

Medium-resolution satellite images have been widely used for the identification and quantification of irrigated areas by center pivot. These areas, which present predominantly circular forms, can be easily identified by visual analyses of these images. In addition to identifying and quantifying areas irrigated by center pivot, other information that is associated to these areas is fundamental for producing cadastral maps. The goal of this work was to generate cadastral mapping of areas irrigated by center pivots in the State of Minas Gerais, Brazil, with the purpose of supplying information on irrigated agriculture. Using the satellite CBERS2B/CCD, images were used to identify and quantify irrigated areas and then associate these areas with a database containing information about: irrigated area, perimeter, municipality, path row, basin in which the pivot is located, and the date of image acquisition.3,781 center pivots systems were identified. The smallest area irrigated was 4.6 hectares and the largest one was 192.6 hectares. The total estimated value of irrigated area was 254,875 hectares. The largest number of center pivots appeared in the municipalities of Unaí and Paracatu, with 495 and 459 systems, respectively. Cadastral mapping is a very useful tool to assist and enhance information on irrigated agriculture in the State of Minas Gerais.

Evaluation of an indicator for water yield in a watershed of Alto Rio Grande Region, State of Minas Gerais , Brazil

The Brazilian Law stipulates that water is a limited natural resource doted of economic value, thus it is necessary to develop mechanisms for its adequate management. Actions that encourage the farmers to apply soil conservation practices with the purpose of increase water yield from springs and to promote improvement of its quality, reducing production of sediment transportation, is being encouraged by governments, even with financial compensation for owners. From these assertions, this study aims to quantify the benefits of the conservation actions of the management units and to characterize a Water Yield Indicator (WYI) to support sustainable actions in the watershed of Alto Rio Grande region, in the state of Minas Gerais (MG). To assess the impact of actions it were identified four scenarios of land use and occupation of the watershed from Marcela stream which is located in Alto Rio Grande Region. After analyzing the results, it can be stated that the scenarios simulation has demonstrated important changes in water yield and that the definition of the Water Yield Index from the junction of the erosion potential with the water storage potential, has proved effective, as it integrate quantity and quality of water.

An overview of invasive plants in Brazil

Alien plants are known to occur in Brazil since the 18th century when African grasses started to be recorded in pastures near Rio de Janeiro. In the beginning of the 19th century two royal decrees (July, 1809 and July, 1810) offered grants and tax exemption to everyone who would introduce plants of economic value. Nowadays, there are 117 plant species recognized as invasive or established and with invasive potential in Brazil and an unknown number of introduced plant species. Some of the most pervasive invasive species are Artocarpus heterophyllus Lam. and Hedychium coronarium König in tropical ombrophilous forest, Hovenia dulcis Thunb. in subtropical ombrophilous forest and subtropical semi-deciduous forest, Pinus taeda L. and Pinus elliottii Engelm. in subtropical ombrophilous forest and steppe, Prosopis juliflora (Sw.) DC. in stepic-savanna, Tecoma stans (L.) Juss. ex Kunth in tropical and subtropical semi-deciduous forest, Melinis minutiflora P. Beauv. in the Brazilian savannas, and Eragrostis plana Nees in the steppe. The purpose of this article is to fill a knowledge gap on alien species that are invasive in Brazil and where they are invading by summarizing data obtained by joint efforts of the Hórus Institute for Environmental Conservation and Development, The Nature Conservancy (TNC), the Inter-American Biodiversity Information Network (IABIN) invasive species thematic network (I3N), and the Brazilian Ministry of Environment (MMA) in the last six years.

Antimicrobial activity of the essential oil from Lippia sidoides, carvacrol and thymol against oral pathogens

Dental caries and periodontal disease are associated with oral pathogens. Several plant derivatives have been evaluated with respect to their antimicrobial effects against such pathogenic microorganisms. Lippia sidoides Cham (Verbenaceae), popularly known as "Alecrim-pimenta" is a typical shrub commonly found in the Northeast of Brazil. Many plant species belonging to the genus Lippia yield very fragrant essential oils of potential economic value which are used by the industry for the commercial production of perfumes, creams, lotions, and deodorants. Since the leaves of L. sidoides are also extensively used in popular medicine for the treatment of skin wounds and cuts, the objective of the present study was to evaluate the composition and antimicrobial activity of L. sidoides essential oil. The essential oil was obtained by hydro-distillation and analyzed by GC-MS. Twelve compounds were characterized, having as major constituents thymol (56.7%) and carvacrol (16.7%). The antimicrobial activity of the oil and the major components was tested against cariogenic bacterial species of the genus Streptococcus as well as Candida albicans using the broth dilution and disk diffusion assays. The essential oil and its major components thymol and carvacrol exhibited potent antimicrobial activity against the organisms tested with minimum inhibitory concentrations ranging from 0.625 to 10.0 mg/mL. The most sensitive microorganisms were C. albicans and Streptococcus mutans. The essential oil of L. sidoides and its major components exert promising antimicrobial effects against oral pathogens and suggest its likely usefulness to combat oral microbial growth.

The influence of the broccoli (Brassica oleracea var. itálica)fill weigth on postharvest quality

Broccoli is a vegetable of important economic value as well as a source of vitamin C and anticarcinogenic property substances. Although it can be minimally processed, this vegetable presents fast senescence, characterized by yellowing, loss of turgescence, development of off-odors, increase in enzymatic activity and reduction of nutritional value. Among the frequently used techniques that can extend the shelf-life of minimally processed broccoli, we have the use of cool storage and modified atmosphere packaging (MAP). Several factors interfere in the efficiency of MAP, influencing the speed and intensity of the changes on atmosphere composition. This work aimed to study the influence of the amount packaged broccoli on its postharvest quality, when stored at 1ºC. Results demonstrated strong influence of the use of MAP compared to control treatment. It was observed that for all packaged treatments there was better vitamin C retention, lower loss of weight, lower peroxidase activity and better turgidity score of broccoli. This study demonstrated that the treatments with higher amounts of product showed the worst performance on vitamin C and aroma evaluation. The peroxidase activity was also influenced, and the best results were found in the treatment with higher amounts, which presented lowest values. However there is a tendency of increase in the activity along the time, especially at the end of the experiment. It was not detected the influence of the fill weight about color evaluation.

Modified broken rice starch as fat substitute in sausages

The demand for low-fat beef products has led the food industry to use fat substitutes such as modified starch. About 14% of broken rice is generated during processing. Nevertheless, this by-product contains high levels of starch; being therefore, great raw material for fat substitution. This study evaluated the applicability of chemically and physically modified broken rice starch as fat substitute in sausages. Extruded and phosphorylated broken rice was used in low-fat sausage formulation. All low-fat sausages presented about 55% reduction in the fat content and around 28% reduction in the total caloric value. Fat replacement with phosphorylated and extruded broken rice starch increased the texture acceptability of low-fat sausages, when compared to low-fat sausages with no modified broken rice. Results suggest that modified broken rice can be used as fat substitute in sausage formulations, yielding lower caloric value products with acceptable sensory characteristics.

Mangaba (Hancornia speciosa Gomez) ice cream prepared with fat replacers and sugar substitutes

The effect of replacing shortening and sugar on the physical and chemical properties of mangaba ice cream and its acceptability were evaluated. Ice cream formulations were tested with the following fat replacers: Selecta Light, Litesse, and Dairy Lo and the following sugar substitutes: Lactitol and Splenda. All formulations were subjected to physical, chemical, and microbiological analyses and evaluated by acceptability tests. In the sensory analysis, it was observed a larger acceptance of the formulations containing Selecta Light (SL) and the combination of Litesse, Lactiol, and Splenda (LLS). The largest reduction in total energetic value (50%) was observed in the formulation LLS. The use of fat and/or sugar substitutes caused a reduction in the air incorporation (overrun) and affected viscosity. The highest melting speed was observed in the formulation with Dairy-Lo, Lactitol, and Splenda. All formulations showed good levels of global acceptability and appearance. The substitution of shortening for fat replacers caused a reduction in air incorporation and changes in ice-cream viscosity. The low-fat mangaba ice-cream elaborated with Selecta Light was the best formulation in terms of viscosity and air incorporation when compared with the control. It also showed a good level of acceptability and low fat content.

Radiographic analysis in castor bean seeds (Ricinus communis L.)

Castor bean cropping has great social and economic value, but its production has been affected by factors such as low quality seeds used for sowing. The quick and precise evaluation of seed quality by x-ray test is known as an effective method to evaluate seed lots, but little is known about the interpretation between of the type of radiographic image and the seed quality correlation. The potential of x-ray analysis as a marker of seed physiological quality and as an initial process for the implementation of the use of computer-assisted image analysis was investigated using castor bean seeds of the different cultivars. The seeds were classified according to internal morphology visualized in the radiography and subjected to the germination test, emergency and seedling growth rate. It was possible to identify the different types of internal tissues, morphological and physical damage in castor bean seeds using the x-ray test. Tissues generating translucent images, embryo deformation, or tissues with less than 50% of endosperm reserves or spotted, negatively affected the physiological potential of the seed lots. Radiographic analysis is effective as an instrument to improve castor bean seed lot quality. This non destructive analysis allows the prediction of seedling performance and enabled the selection of high-quality seeds under the standards of a sustainable and precision agriculture

Information management in aircraft maintenance

Well managed information promotes competitive advantage and economic value for the company. The challenge is to use information effectively in complex networks. Decision making in network is complicated due to many independent sources of information. The aim of the present study was to identify and map the internal information flows and used information resourced by functions and roles, to make proposals to the case organization to improve the information management and to improve the situational awareness and process flows. In the present study, an inductive approach was applied, with the aim to find out gaps and bottlenecks of information flow of an aircraft maintenance organization and its network. The empirical part was conducted with observing the processes and with questionnaires. Theoretical part of this study consists on reviewing relevant literature on maintenance management in aviation and information management in aviation. Together with empirical evidence and the literature used in the study the gaps were found and suggestions for improvements were done. The outcome of this study contributes the organization in its bigger goal to improve the productivity. The information management of the network is one actor in the field and will pave the way to smoother operation and situational awareness. The lack of rules and requirements for information management and spreading is a challenge in information management. The excessive data overburden may cause problem in the actors’ situation-awareness due to non-availability of the right information.

Cell wall degrading enzymes and interaction between Trichoderma Aggressivum and Agaricus Bisporus

Agaricus bisporus is the most commonly cultivated mushroom in North America and has a great economic value. Green mould is a serious disease of A. bisporus and causes major reductions in mushroom crop production. The causative agent of green mould disease in North America was identified as Trichoderma aggressivum f. aggressivum. Variations in the disease resistance have been shown in the different commercial mushroom strains. The purpose of this study is to continue investigations of the interactions between T. aggressivum and A. bisporus during the development of green mould disease. The main focus of the research was to study the roles of cell wall degrading enzymes in green mould disease resistance and pathogenesis. First, we tried to isolate and sequence the N-acetylglucosaminidase from A. bisporus to understand the defensive mechanism of mushroom against the disease. However, the lack of genomic and proteomic information of A. bisporus limited our efforts. Next, T. aggressivum cell wall degrading enzymes that are thought to attack Agaricus and mediate the disease development were examined. The three cell wall degrading enzymes genes, encoding endochitinase (ech42), glucanase (fJ-1,3 glucanase) and protease (prb 1), were isolated and sequenced from T. aggressivum f. aggressivum. The sequence data showed significant homology with the corresponding genes from other fungi including Trichoderma species. The transcription levels of the three T. aggressivum cell wall degrading enzymes were studied during the in vitro co-cultivation with A. bisporus using R T -qPCR. The transcription levels of the three genes were significantly upregulated compared to the solitary culture levels but were upregulated to a lesser extent in co-cultivation with a resistant strain of A. bisporus than with a sensitive strain. An Agrobacterium tumefaciens transformation system was developed for T. aggressivum and was used to transform three silencing plasmids to construct three new T. aggressivum phenotypes, each with a silenced cell wall degrading enzyme. The silencing efficiency was determined by RT-qPCR during the individual in vitro cocultivation of each of the new phenotypes with A. bisporus. The results showed that the expression of the three enzymes was significantly decreased during the in vitro cocultivation when compared with the wild type. The phenotypes were co-cultivated with A. bisporus on compost with monitoring the green mould disease progression. The data indicated that prbi and ech42 genes is more important in disease progression than the p- 1,3 glucanase gene. Finally, the present study emphasises the role of the three cell wall degrading enzymes in green mould disease infection and may provide a promising tool for disease management.

Interactions of onion (Allium cepa) and yellow wax bean (Phaseolus vulgaris) in monoculture and intercropping with weeds, Chenopodium album and Amaranthus hybridus

Intercropping systems are seen as advantageous as they can provide higher crop yield and diversity along with fewer issues related to pests and weeds than monocultures. However, plant interactions in intercropped crop species and between crops and weeds in these systems are still not well understood. The main objective of this study was to investigate interactions between onion (Allium cepa) and yellow wax bean (Phaseolus vulgaris) in monocultures and intercropping with and without the presence of a weed species, either Chenopodium album or Amaranthus hybridus. Another objective of this study was to compare morphological traits of C. album from two different populations (conventional vs. organic farms). Using a factorial randomized block design, both crop species were planted either in monoculture or intercropped with or without the presence of one of the two weeds. The results showed that intercropping onion with yellow wax bean increased the growth of onion but decreased the growth of yellow wax bean when compared to monocultures. The relative yield total (RYT) value was 1.3. Individual aboveground dry weight of both weed species under intercropping was reduced about 5 times when compared to the control. The poor growth of weeds in intercropping might suggest that crop diversification can help resist weed infestations. A common garden experiment indicated that C. album plants from the conventional farm had larger leaf area and were taller than those from the organic farm. This might be associated with specific evolutionary adaptation of weeds to different farming practices. These findings contribute to the fundamental knowledge of crop-crop interactions, crop-weed competition and adaptation of weeds to various conditions. They provide insights for the management of diversified cropping systems and integrated weed management as practices in sustainable agriculture.

L’écolabellisation dans le domaine de la pêche

Dans le domaine de la pêche, les initiatives d’écolabellisation ont été perçues comme un moyen simultané de maintenir la productivité et la valeur économique de la pêche tout en améliorant sa gestion et la conservation de la biodiversité marine. Cet article présente les principaux écolabels dans le domaine de la pêche ainsi que les enjeux actuellement associés au développement de ces démarches volontaires.