The impact of the digital divide on the perceived interest of an e-Marketplace to support healthcare and social care services

In a Europe increasingly aging, it is now recognized the importance and potential of the service industry for ageing well based on information and communication technologies (ICT), as exemplified by the electronic market of social services and health care, the GuiMarket, proposed by the authors. However, this new range of services requires that individuals have advanced digital skills to fully participate in society. Based on the results of a survey made on a sample of 315 individuals, this paper discusses the importance granted GuiMarket and the intended frequency of use, concluding there is a close relationship between ICT access and use that respondents anticipate making of GuiMarket and alike services.

The impact of size and age of the company on assessing financial risk

Textiles and tourism sectors are two important sectors in Portuguese economy. Its high exposure to both internal and international economy volatility transform the companies operating in these economic sectors especially vulnerable to recent economic crises in Portugal and European Union. The objective of this paper is to evaluate and understand the impact of size and age on the financial health of textile and tourism companies, measured by economic indices. An empirical based model is proposed. Its implications are derived and tested on a sample of 4061 Portuguese companies from textile and tourism sector, during the period 2005-2009. The results conclude that age has a stronger impact on the risk of failure than size. Whereas the effect of age is generally positive regarding the financial health of the company, the effect of size is less clear and depends on the age of the company.

Growth and yield of corn hybrids in response to association with Azospirillum brasilense and nitrogen fertilization

There is a growing interest in optimizing the positive effects of the association between Azospirillum bacteria and corn crop in order to reduce the use of nitrogen fertilizers. This study aimed to evaluate the inoculation efficiency of an A. brasilense-based commercial product in association with different rates of nitrogen fertilization in two corn genotypes. The experiment was arranged in a 2 x 2 x 5 factorial randomized block design, with four replications. The treatments consisted of two corn hybrids (30F53 and CD386); with and without inoculation with a commercial product based on A. brasilense and five nitrogen rates (0, 40, 80, 120 and 160 kg ha-1). The variables plant height, basal stem diameter, leaf area, shoot dry matter, leaf nitrogen content, length and diameter of the cob, weight of 100 grains and grain yield were evaluated. Inoculation with A. brasilense provided increases of 11 and 12% in leaf area and shoot dry matter, respectively. There were differences in the response of the corn hybrids for most variables and the increase in nitrogen supply provided increments in the growth and yield of corn.

Nitrogen and potassium fertilization on the yield and intensity of the maize white spot

A plant's nutritional balance can influence its resistance to diseases. In order to evaluate the effect of increasing doses of N and K on the yield and severity of the mayze white spot, two experiments were installed in the field, one in the city of Ijaci, Minas Gerais, and the other in the city of Sete Lagoas, Minas Gerais. The experimental delimitation was in randomized blocks with 5 x 5 factorial analysis of variance, and four repetitions. The treatments consisted of five doses of N (20; 40; 80; 150; 190 Kg ha-1of N in the experiments 1 and 2) and five doses of K (15; 30; 60; 120; 180 Kg ha-1of K in experiment 1 and 8.75; 17.5; 35; 50; 100 Kg ha-1of K in experiment 2). The susceptible cultivar 30P70 was planted in both experiments. The plot consisted of four rows 5 meters long, with a useful area consisting of two central rows 3 meters each. Evaluations began 43 days after emergence (DAE) in the first experiment and 56 DAE in the second one. There was no significant interaction between doses of N and K and the disease progress P+. The effect was only observed for N. The K did not influence the yield and the severity of the disease in these experiments. Bigger areas below the severity progress curve of the white spot and better yield were observed with increasing doses of N. Thus, with increasing doses of N, the white spot increased and also did the yield.

Agronomic performance of common bean in straw mulch systems and topdressing nitrogen rates in no-tillage

ABSTRACTIn no-tillage systems, straw coverage on soil surface is the key to success, and the choice of crops for rotation is crucial to achieve the sustainability and quality that conservation agriculture requires. The objective of this study was to evaluate the agronomic performance of the common bean cultivar IAC Formoso sown in succession to three straw mulch systems (corn alone, corn/Urochloa ruziziensisintercrop and U. ruziziensisalone) and topdress nitrogen rates (0; 40; 80; 120 and 160 kg ha-1N), at the four-leaf stage, three years after the implementation of no-tillage. The experiment was arranged in a randomized block split plot design, with three replications. Common bean highest yields were achieved in succession to U. ruziziensisalone and intercropped with corn. The corn/U. ruziziensisintercrop provided both straw and seed production, allowing for quality no-tillage. Topdressed nitrogen influenced the common bean yield when in succession to corn alone, U. ruziziensisalone and corn/U. ruziziensisintercrop in no-tillage.

Effects of growth reducer and nitrogen fertilization on morphological variables, SPAD index, interception of radiation and productivity of wheat

ABSTRACT The objective of this study was to evaluate the effect of growth reducer and nitrogen fertilization on morphological variables, SPAD index, radiation interception, and grain yield of three cultivars of wheat. The experimental design was a randomized block in factorial scheme 3x5x2, with three cultivars (Mestre, Iguaçú and Itaipú), five nitrogen doses (0, 40, 80, 120, 160 Kg ha-1), and application or no application of a growth reducer, with three replications. The following characteristics were evaluated: plant height, SPAD index, leaf area index (LAI), Global Radiation Interception (GRI) and grain yield. The Tukey test (p < 0.05) was used for the comparison between the means of cultivar and growth reducer factors, and for a regression analysis to evaluate N levels. Increasing the dose of nitrogen promotes an increase in LAI of plants of wheat crops differently among cultivars, which leads to a greater degree of global radiation interception. At doses higher or equal to 120 Kg ha-1 of nitrogen, there are significant differences in grain yield between treatments with and without the application of the growth reducer. The significant interaction between growth reducer and nitrogen dose, showed that applications of growth reducer increase the GRI at doses above and below 80 Kg ha-1 of nitrogen. Nitrogen rates of 138 and 109 Kg ha-1 are responsible for maximum grain yields of wheat, which is 4235 and 3787 Kg ha-1 with and without the use of growth reducer, respectively.

Productivity of irrigated beans due to sources of stabilized nitrogen fertilizer and controlled release

ABSTRACT New nitrogen fertilizers are available in the market actually, however, does not have results on the efficiency of the Cerrado conditions. With that objective of this study was to evaluate the effect of urea including stabilized and controlled release urea on yield of irrigated common beans (Phaseolus vulgaris L) in no-tillage system. The experiment was conducted in the winter crop, at Embrapa Arroz e Feijão, in Santo Antônio de Goiás, State of Goiás, Brazil. The experimental design was randomized blocks, with five replicates. Treatments consisted of five N sources (urea, urea + NBPT, urea + polymer, ammonium sulphate, and ammonium nitrate) and a control (without N) being applied 20 kg ha-1 of N at sowing and 80 kg ha-1 onf N in topdressing. We evaluated the chlorophyll content in leaves of common beans, the leaf N content and dry mass weight (MSPA) in the flowering of common beans, the number of pods per plant, number of grains per pod, mass of 100 grains, grain yield and final stand of the common beans. The sources of nitrogen fertilizer did not influence, leaf N content, the mass of MSPA and the relative chlorophyll index of common beans. The use of polymerized urea and urea with urease inhibitor, did not produce increases in the number of grains per pod, number of pods per plant, mass of 100 grains and common beans yield compared to traditional sources of N, urea, ammonium sulfate and ammonium nitrate.

Growth and plant mass of radish fertirrigated with different doses nitrogen

ABSTRACT The objective of the present study was to evaluate the effect of nitrogen doses applied via fertigation and associated with different types of crop establishment fertilization on growth and biomass of radish. The experiment was conducted in a greenhouse of the Academic Unit of Agricultural Engineering, Federal University of Campina Grande, from April to May 2014. Treatments consisted of five doses of nitrogen fertilizer applied by fertigation (0, 0.7, 1.4, 2.1 and 2.8g per pot) and three types of crop establishment fertilization (humus 2:2; NPK and control), arranged in a 5 x 3 factor design with four repetitions. The 15 treatments were arranged in 60 plots. The nitrogen source used in the study was urea, divided in three applications: the first application was carried out eight days after transplanting, the second, on day 15, and the third, on day 22. The crop establishment fertilization significantly influenced the growth variables and plant mass of the radish on day 35 after transplanting. The highest values of the variables (number of leaves, plant height, bulb diameter, leaf area, fresh mass of the aerial part, dry mass of the aerial part and root/aerial part were observed in the treatment with humus on day 35 after transplanting. The dose of 2.8g nitrogen per pot corresponding to 6.22g of urea per plant provided the highest yield for the variable number of leafs, leaf area and root length on day 35 after transplanting.

The impact of size and age of the company on assessing financial risk.

Textiles and tourism sectors are two important sectors in Portuguese economy. Its high exposure to both internal and international economy volatility transform the companies operating in these economic sectors especially vulnerable to recent economic crises in Portugal and European Union. The objective of this paper is to evaluate and understand the impact of size and age on the financial health of textile and tourism companies, measured by economic indices. An empirical based model is proposed. Its implications are derived and tested on a sample of 4061 Portuguese companies from textile and tourism sector, during the period 2005-2009. The results conclude that age has a stronger impact on the risk of failure than size. Whereas the effect of age is generally positive regarding the financial health of the company, the effect of size is less clear and depends on the age of the company.

Carbohydrates Concentration in leaves of potato plants affected by nitrogen fertilization rates

ABSTRACT At poor conditions of nitrogen (N) in the soil, potato plants may accumulate starch in leaves and be indicative of N nutritional stress. The objective of this work was to determine the effects of N rates (0, 50, 100, 200 and 300 kg ha-1 of N) on the concentrations of carbohydrates (total soluble sugars-TSS, reducing sugars-RS, non-reducing sugars-NRS and starch) in the fourth leaf (FL) of two potato cultivars (Asterix and Atlantic) and their critical levels (CL) associated to the N fertilization rate necessary to obtain the maximum physical (MPE) and economic (MEE) efficiency of tubers. A randomized block design with four replications was used in both experiments. On day 21 after plant emergence, four FL were collected from four plants. Potatoes plants fertilized with low rates of N accumulated less TSS in leaves than those properly fertilized. The opposite occurred with content of starch. The cultivars showed similar responses to five doses of N in relation to contents of starch and TSS. However, the response to the increase in doses of N for RS, NRS and Starch/NRS is cultivar-specific. The correlations between contents of RS, NRS and Starch/NRS with the starch and TSS were dependent on the potato cultivar.

International transfer pricing restrictions: impact on corporate financial policy

Transfer pricing is a pervasive issue that presents significant tax savings potential concerning international enterprises. The authors discuss company incentives to manage transfer prices in an article appearing in the preceding issue of this journal. In response to these incentives, governments have increasingly enacted and enforced domestic restrictions on transfer prices. In this article, contemporary norms restricting transfer pricing are analyzed. The OEGO and US pricing standards are assessed and Brazil's recent application of these standards is considered. Transfer pricing methods are described and evidence of their use is presented. We conclude by describing an intercompany transfer pricing policy intended to facilitate internaI financiaI management and minimize externaI tax threats.

Dependence relationship between the critical quality factors and social impact

This paper shows the results of the empirical study conducted in 186 tourist accommodation businesses in Spain certified under the "Q for Tourist Quality", own System Quality Management. It was raised with the purpose of analyzing the structure of the relationship between critical quality factors and results-social impact, how they operate and the level of their influence on obtaining these results within the company. Starting from a deep theoretical revision we propose a theoretical model together with the hypotheses to be tested, and we proceed to validation using the technique of Structural Equation Models. The results obtained show that companies wishing to improve their social impact should take into account that leadership is the most important factor to achieve it. Leadership indirectly affects the social impact through its influence on alliances and resources, quality policy/planning, personnel management and learning.

The Impact of the European Parliament in the Portuguese MEPs

Os estudiosos da União Europeia argumentam que o processo de integração é incentivado pelas elites que, nas diferentes instituições europeias, vão orientando a sua lealdade em direcção a Bruxelas. Contudo, não existem muitos estudos que corroborem este argumento. Neste artigo, proponho-me contribuir para o debate teórico. Analisando o comportamento dos deputados Portugueses quando votam nas sessões parlamentares do Parlamento Europeu, em Estrasburgo, vou mostrar como eles têm vindo a mudar o seu posicionamento político ao longo dos tempos. Enquanto em 1986, votavam maioritariamente com a direita quando discordavam do seu grupo parlamentar, em 1994/95 já existe um equilíbrio entre direita e esquerda.

Portuguese impact on Goa: Lusotopic, Lusophonic, Lusophilic?

Não é muito dificil identificar e analisar o impacto linguístico (lusofónico) ou não-linguístico (lusotópico) em Goa, mas torna-se difícil e melindrosa qualquer tentativa de analisar o impacto lusofílico. Recentemente, na correspondência que tive com um delegado da Fundação Oriente em Goa, ele escrevia: “É um assunto complicado, quando se tenta compreender as atitudes dos grupos pró- e contra os Portugueses. É difícil encontrar em Goa alguém que se manifeste abertamente como goês pró-Portugal ou como luso-goês. É muito diferente em Sri Lanka, Malaca ou noutras regiões. Não duvido que a lusofilia está presente, mas escondida e encoberta. Manifesta-se de vez em quando por motivos de conveniência." São estas impressões de um cidadão português em Goa que tentamos compreender neste ensaio com base nas experiências históricas dos goeses.