The relationship between liquidity and profitability in the food & beverage industry evidence from Europe and United States

This Work Project clarifies the relationship between liquidity and profitability based on a sample in the Food & Beverage (F&B) industry, and comparing the largest European and United States companies. The research concludes that liquidity, proxied by current ratio or quick ratio, correlates with return on assets taken as the measure of profitability, and so does the cash conversion cycle and its components. Moreover, company size correlates with liquidity, and indirectly affects ROA. This research contributes and addresses to managers in the F&B industry and recommends how they should act in order to improve profitability in the industry.

Customer relationship management plan for wrike

Achieving long-term success for companies includes providing customers with exceptional products and ser-vices. It implies investing in Customer Relationship Management (CRM) and building a plan of its implementation. This issue is addressed in present Work Project by conducting interviews with top-management of Wrike and sur-vey with other employees which showed there is space for improvement of company’s current CRM. Results give insights of CRM in Wrike and are the basis of CRM plan proposal. The key effect of the proposed plan can be seen in the increase of the customer’s value and consequently result in Return on Customers.

The relationship between the education level of successor's and the firm performance in German publicly listed family firms- an empirical analysis

The purpose of this thesis is to investigate how far the education level of the second or third generation of publicly traded German family firms affects the post-succession firm performance. By conducting a correlational and regression design, the aim is to examine how several variables influence the performance of family firms. Performance measures, for example ROA and Tobin’s q and variables, like Education level and succession periods, examine analytically that a positive succession trend will occur. However, with the used model, only a less rigid model shows empirical evidence.

The relationship between stem vessel parameters and the development of strata in the early stages of secondary forest succession in Amazonia

In order to compare the development of strata in the early stages of secondary forest succession with vessel parameters of the tree species, a forest inventory was carried out in 4-year (Q1: 48 m2), 11-year (Q2: 400 m2) and 20-year (Q3: 400 m2) forests and vessel parameters were investigated from stem cross sections of 18 species obtained in Q2. Thirty three species (21 families), 77 species (35 families), 39 species (20 families) were found in Ql, Q2, Q3, respectively. The percentage of dead individuals, dead stems and the percentage of individuals with multiple stems increased with time after clear cutting. Also, the total D2H of Q3 was 26.1 times that of Q1, and the development of strata started in Q2 and Q3. The image analysis of vessel size, area and number of vessels revealed that species which reach the forest canopy had a large D2H value, vessel diameter and area, while species which remain near the forest floor had smaller ones. Poecilanthe effusa (Huber) Ducke is an example of the latter case, with a large number of individuals and abundant sprouting of new stems from stumps, but with high mortality.

Safety climate and its relationship with furniture companies’ safety performance and workers’ risk acceptance

This study aims to analyse the relationship between safety climate and the level of risk acceptance, as well as its relationship with workplace safety performance. The sample includes 14 companies and 403 workers. The safety climate assessment was performed by the application of a Safety Climate in Wood Industries questionnaire and safety performance was assessed with a checklist. Judgements about risk acceptance were measured through questionnaires together with four other variables: trust, risk perception, benefit perception and emotion. Safety climate was found to be correlated with workgroup safety performance, and it also plays an important role in workers’ risk acceptance levels. Risk acceptance tends to be lower when safety climate scores of workgroups are high, and subsequently, their safety performance is better. These findings seem to be relevant, as they provide Occupational, Safety and Health practitioners with a better understanding of workers’ risk acceptance levels and of the differences among workgroups.

Relationship between galactomannan structure and physicochemical properties of films produced thereof

In this work five sources of galactomannans, Adenanthera pavonina, Cyamopsis tetragonolobus, Caesalpinia pulcherrima, Ceratonia siliqua and Sophora japonica, presenting mannose/galactose ratios of 1.3, 1.7, 2.9, 3.4 and 5.6, respectively, were used to produce galactomannan-based films. These films were characterized in terms of: water vapour, oxygen and carbon dioxide permeabilities (WVP, O 2 P and CO 2 P); moisture content, water solubility, contact angle, elongation-at-break (EB), tensile strength (TS) and glass transition temperature (T g ). Results showed that films properties vary according to the galactomannan source (different galactose distribution) and their mannose/galactose ratio. Water affinity of mannan and galactose chains and the intermolecular interactions of mannose backbone should also be considered being factors that affect films properties. This work has shown that knowing mannose/galactose ratio of galactomannans is possible to foresee galactomannan-based edible films properties.

The relationship between sexual and emotional promiscuity and infidelity

Dissertação de mestrado integrado em Psicologia

Close relationship between diameters at 30cm height and at breast height (DBH)

This paper proposes the establishment of a second diameter measuring standard at 30cm shoot extension ('diam30') as input variable for allometric biomass estimation of small and mid-sized plant shoots. This diameter standard is better suited than the diameter at breast height (DBH, i.e. diameter at 1.30m shoot extension) for adequate characterization of plant dimensions in low bushy vegetation or in primary forest undergrowth. The relationships between both diameter standards are established based on a dataset of 8645 tree, liana and palm shoots in secondary and primary forests of central Amazonia (ranging from 1-150mm dbh). Dbh can be predicted from the diam(30) with high precision, the error introduced by diameter transformation is only 2-3% for trees and palms, and 5% for lianas. This is well acceptable for most field study purposes. Relationships deviate slightly from linearity and differ between growth forms. Relationships were markedly similar for different vegetation types (low secondary regrowth vs. primary forests), soils, and selected genera or species. This points to a general validity and applicability of diameter transformations for other field studies. This study provides researchers with a tool for the allometric estimation of biomass in low or structurally heterogeneous vegetation. Rather than applying a uniform diameter standard, the measuring position which best represents the respective plant can be decided on shoot-by-shoot. Plant diameters measured at 30cm height can be transformed to dbh for subsequent allometric biomass estimation. We recommend the use of these diameter transformations only for plants extending well beyond the theoretical minimum shoot length (i.e., >2m height). This study also prepares the ground for the comparability and compatability of future allometric equations specifically developed for small- to mid-sized vegetation components (i.e., bushes, undergrowth) which are based on the diam(30) measuring standard.

The trading relationship between the EU and Mercosur: the mediatory role of Brazil

Dissertação de mestrado em European and Transglobal Business Law

Changes in the relationship between society and nature in the Mezzo-region of Southeastern Pará, Amazon, Brazil

With this work, the authors wish to show some of the alterations in the pattern of relations between society and nature, which have taken place throughout the 20th century in the Parauapebas and Itacaiúnas river valleys, as well as in parts of the Tocantins River valley, in southeastern Pará. This is accomplished through descriptions based on Coudreau's first-hand accounts (1889), transcribed in "Voyage a Itaboca et a L'Itacayuna", published in 1897, which depicts an area almost totally covered by forest. This is followed by a counter view made possible through the LandSat 5 satellite sensors, with images of those valleys in 2001, showing the consequences of society transformations and pressure on natural resources, and above all the dramatic decrease in the size of the forest, reduced to 52 percent of the 63,000 square kilometers analyzed herein.

Family relationship and parenting practices: a pathway to adolesents’ collectivist and individualist values?

Adolescents’ perceptions of parenting and family relationships are important variables for identifying mechanisms involved in how children acquire values and how these values are transmitted through families. In a sample of 515 adolescents, we investigated whether perceptions of the quality of parental practices would predict adolescents’ collectivist and individualist values. We hypothesized that perceived quality of family relations would mediate the relationship between the quality of parental practices and collectivist values but not of individualist values. The results of structural equation modeling suggested that perception of the quality of parental practices predicted adolescents’ both collectivist and individualist values. The predicted mediation effect was found for collectivist values, but not for individualist values. The results point to different functions of parenting and family relations on value acquisition. Implications for practice, such as the development and implementation of interventions to improve the formation of adolescents’ values by enhancing the quality of parenting and family relationships are discussed.

Attachment, infidelity, and loneliness in college students involved in a romantic relationship: the role of relationship satisfaction, morbidity and prayer for partner

This study examined the mediating effects of relationship satisfaction, prayer for a partner, and morbidity in the relationship between attachment and loneliness, infidelity and loneliness, and psychological morbidity and loneliness, in college students involved in a romantic relationship. Participants were students in an introductory course on family development. This study examined only students (n = 345) who were involved in a romantic relationship. The average age of participants was 19.46 (SD = 1.92) and 25 % were males. Short-form UCLA Loneliness Scale (ULS-8), (Hays and DiMatteo in J Pers Assess 51:69–81, doi:10.1207/s15327752jpa5101_6, 1987); Relationship Satisfaction Scale (Funk and Rogge in J Fam Psychol 21:572–583, doi:10.1037/0893-3200.21.4.572, 2007); Rotterdam Symptom Checklist (De Haes et al. in Measuring the quality of life of cancer patients with the Rotterdam Symptom Checklist (RSCL): a manual, Northern Centre for Healthcare Research, Groningen, 1996); Prayer for Partner Scale, (Fincham et al. in J Pers Soc Psychol 99:649–659, doi:10.1037/a0019628, 2010); Infidelity Scale, (Drigotas et al. in J Pers Soc Psychol 77:509–524, doi:10.1037/0022-3514.77.3.509, 1999); and the Experiences in Close Relationship Scale-short form (Wei et al. in J Couns Psychol 52(4):602–614, doi:10.1037/0022-0167.52.4.602, 2005). Results showed that relationship satisfaction mediated the relationship between avoidance attachment and loneliness and between infidelity and loneliness. Physical morbidity mediated the relationship between anxious attachment and psychological morbidity. Psychological morbidity mediated the relationship between anxious attachment and physical morbidity. The present results expand the literature on attachment by presenting evidence that anxious and avoidant partners experience loneliness differently. Implications for couple’s therapy are addressed. Future research should replicate these results with older samples and married couples.

Brazil's global aspirations and their implications for the relationship with Argentina in the framework of MERCOSUR

Dissertação de mestrado em Relações Internacionais

Parasite-host relationship between the tambaqui (Colossoma macropomum Cuvier 1818) and ectoparasites, collected from fish farms in the city of Rolim de Moura, State of Rondônia, Western Amazon, Brazil

In this study we investigated the relationship between tambaqui fish (Colossoma macropomumi Cuvier 1818) and parasites in two fish farms (L204S and L180N) in the state of Rondônia, Brazil, during a 1-year period. The objective of the study was to describe the relationships between parasites, hosts and the environment. From the 80 fish specimens collected, 100% were parasitized by at least one parasite species. Seven ectoparasites species were recorded, six of the class Monogenea: Anacanthorus spathulatusi, Mymarothecium spp. (Mymarothecium sp. 1, Mymarothecium sp. 2 and M. viatorum), Notozothecium sp. and Linguadactyloides brinkimanni, classified as dominants, and the copepod Perulernaea gamitanae, classified as subordinate. Despite their high prevalence, the parasites were not abundant. A. spathulatus presented positive and significant correlations between the abundance of parasitism and the standard length of the hosts in the two fish farms; Mymarothecium spp. showed significant correlations, negative in L180N, and positive in L204S; significant positive correlations were observed for Notozothecium sp. in L204S, and for L.brinkimanni in L180N. Young monogeneans were found; these parasites presented a negative correlation in L180N and a significant negative correlation in L204S. The results of the correlation between the relative condition factor (Kn) and the abundance of parasites were not significant for the recorded parasite species. Regarding the hepatosomatic relation (HSR) of fish and the abundance of parasites, Anacanthorus spathulatusi showed a significant negative correlation with the HSR in L180N, and a positive correlation in L204S. Mymarothecium spp. and Notozothecium sp. presented significant positive correlations in L204S. Considering the correlation of the fish splenosomatic relation (SSR) and the abundance of parasites, L. brinkimanni presented significant correlations, positive in L180N and negative in L204S. Despite 100% prevalence, the high water quality contributes to infracommunities with low parasite abundance and good levels of Kn, HSR and SSR, allowing good tambaqui development.

Smart interior design of buildings and its relationship to land use

Architectural design is often associated with aesthetics and style, but it is also very important to building performance and sustainability. There are some studies associating architectural design to the choice for materials from sustainable sources, to indoor air quality, to energy efficiency and productivity. This article takes a step further to analyse how the use of efficient interior design techniques can impact the habitable space in order to improve building sustainability in land use. Smart interior design, a current trend related to the use of efficient and flexible furniture and movable walls in tiny or compact apartments, is analysed. A building with a standard design is used as a case study reference building and compared to a proposed theoretical design alternative using smart interior design techniques. In order to correctly assess sustainability performance, a quantifiable and verified method is used. Results showed that the use of smart interior design techniques can greatly reduce buildingsâ impact on the environment.