A sucessão ecológica em ambientes florestais em restauração: estrutura e dinâmica da regeneração natural

Ecological restoration aims to restore the self-sustainability potential of degraded environments. The successional trajectory of areas in restoration may differ from the reference ecosystem on a number of factors, especially the disturbance history of the area and management techniques applied in order to reverse the degradation scenario. In this sense, the objective of this study was to characterize the dynamics of natural regeneration and the structure of the regenerating community in an area of ecological restoration for 25 years on the right bank of the Rio Grande in the Power Station in Camargos that belongs to the Companhia Energetica de Minas Gerais - CEMIG, Nazareno, MG, in order to identify the current state of environmental regeneration. In November 2014, there was the first community inventory of seedlings existing in regeneration subplots (2 x 2 m) within the inclusion criteria (height ≥ 10 cm and DBH <5 cm), divided into 44 subplots (11 plots) in two areas, one area in restoration (REF) and a fragment of native vegetation (FRAG). In October 2015, the second sampling was carried out, in which individuals were resampled and recruits and dead individuals quantified. The parameters abundance, floristic similarity, density, dominance, importance value, equability, richness and diversity were analyzed in both samples. The dynamics was evaluated for the number of individuals and basal area in the period of 2014-2015 and individuals distributed according to height. The history of usage area provoked different behavior between the study environments; the patterns of the FRAG and REF communities along the years allowed the distinction between environments and demonstrated great environmental diversity, with differences in the abundance of species, floristic similarity, richness, diversity, vertical structure and dynamics parameters. In the REF area, there was a considerable increase in the density of individuals along the years and the establishment of different species. In this sense, the evaluation of natural regeneration in REF has shown that resilience is gradually being resumed, a necessary condition to support the potential for environmental self-sustainability. However, given the disturbance history, it can be concluded that the environment moves to an alternative state, which is possibly different from that prior to degradation.

Associação da ocorrência de formigas (Hymenoptera: Formicidae) com atributos do solo e da vegetação em um domínio do cerrado à nordeste do estado do maranhão, Brasil

Pós-graduação em Agronomia (Ciência do Solo) - FCAV

Experiencia de caries de preescolares del Gran Mendoza expresada a través de los índices Ceod e índice de significación de caries

El presente trabajo desarrolló un estudio descriptivo correlacional y transversal aplicado a la población preescolar de ambos sexos del Gran Mendoza, República Argentina, tendiente a establecer el indice Ceod. Como la prevalencia de caries interpretada a través del valor promedio de Ceod o CPOD no refleja correctamente el sesgo de la distribución de los datos, dejando a los grupos con alta prevalencia de caries escondidos entre el resto de la población, se aplicó el Indice de Significación de Caries (SIC). Se calculó el índice Ceod y además el SIC para preescolares y se compararon las tendencias de las medias de Ceod y de SIC por ámbito escolar y departamentos del Gran Mendoza. El porcentaje de niños con experiencia de caries fue de 65,4 %, y sin experiencia de caries fue de 34,6%. Se determinó un promedio de índice Ceod de 3,27+/- 3,34, y un valor para SIC de 7,19 +/- 2,49. Discriminadamente se observó gran carga de los ítems de Ceod que expresan enfermedad, con escasa intervención terapéutica. Se observó una diferencia estadísticamente significativa mayor para el índice Ceod para los niños que asisten a sala de 5 años, respecto a los que asisten a la de 4 años. Para la variable "ámbito escolar" los Índices de Ceod y SIC registraron el valor promedio más alto y estadísticamente significativo en el ámbito urbano - marginal, poniendo en evidencia la vulnerabilidad a la enfermedad caries de esta población.

On Estimation and Testing for Pareto Tails

2010 Mathematics Subject Classification: 62F10, 62F12.

A motivação de licenciandos em música sob a perspectiva da teoria da autodeterminação

This research had as main aim to verify the motivational quality of music students at four public universities in the Northeast of Brazil, based on the Self-Determination Theory (SDT). This perspective was proposed by Edward Deci and Richard Ryan (1985, 2000, 2008a, 2008b), and considers the qualitative aspects of motivation. It defends that the individuals have a natural tendency to self-regulation; it adopts the concept of internalizations through a continuum of self-determination conceived in the mini-theory of organismic integration. The research presents a descriptive, exploratory and correlational approach. To collect data, it was submitted a self-report questionnaire, based on the Academic Motivational Scale, translated and validated by Guimarães and Bzuneck (2008), which allow us to verify the motivation types according to a selfdeterminational continuum. According to this application, the instrument has shown evidence of satisfactory validity, with a good internal consistence and correlations from weak to moderate scale. The obtained data were collected from 380 music students, analyzed through a descriptive and inferential statistics, considering a few procedures: frequencies, averages, standard deviation, factorial analysis, internal consistence analysis through Cronbach Alpha, Pearson’s correlational analysis and variance analysis. The analyzed data show that high averages in the evaluation of self-determined motivation and low evaluation in demotivation and less autonomy motivation. Many students revealed strong intention to conclude the course. It was identified less autonomous motivation and more motivation among the students with intention to work in other areas, some of them concluded the final training process in Music Course, and say that they are in this course because they had no other option. We conclude that those graduated in Music Course, represented in this sample, show a good motivational quality. But after a few time there is a tendency in decreasing autonomous motivation because of some requirements of an academic course. In this sense, the courses must create strategies to maintain a self-determined behavior so that students can realize their autonomous motivation, identifying its importance, value and meaning along the Course.

Phytosociology of the remaining xerophytic woodland associated to an environmental gradient at the banks of the São Francisco river - Petrolina, Pernambuco, Brazil1

Floristic and phytosociological surveys were carried out for 12 months in the Embrapa-SPSB, Petrolina, Pernambuco, Brazil. A transect was laid on starting at the river bank extending for 790 m away from the river and divided into 140 10 × 10 m contiguous plots. In each plot, all standing plants, alive or dead, with stem diameter at soil level ? 3 cm and total height ? 1 m were sampled. Along this transect, an elevation range of 9.40 m was registered and five topographical environments were identified: riverside (MR), dike (D), floodable depression (DI), boundary terrace (TL) - all of them belonging to the fluvial terrace with Fluvic Neosol and Haplic Cambisol both silty textured eutrophic soils - and the inlander tableland (TS), with medium sandy-textured Red-Yellow Argisols. Fourty-eight species/morphospecies, distributed into 39 genera and 21 families, were identified. Four phytogeoenvironments (MR, D + TL, DI + TL, and TS) were registered based on environmental variations and floristic similarities among plots using cluster analyses. The MR environment showed the largest total density, total basal area, maximum and medium heights and maximum diameter. Moreover, it had 8.1% of plants with heights above 8 m against 0.6% for D + TL, 0.2% for DI + TL, and 0% for TS. The species with the largest importance value were Inga vera subsp. affinis (DC.) T.D. Pennington in MR, Mimosa bimucronata Kunth in D + TL and DI + TL and M. tenuiflora (Willd.) Poir. in TS.

Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwait

Since the 1960s, the value relevance of accounting information has been an important topic in accounting research. The value relevance research provides evidence as to whether accounting numbers relate to corporate value in a predicted manner (Beaver, 2002). Such research is not only important for investors but also provides useful insights into accounting reporting effectiveness for standard setters and other users. Both the quality of accounting standards used and the effectiveness associated with implementing these standards are fundamental prerequisites for high value relevance (Hellstrom, 2006). However, while the literature comprehensively documents the value relevance of accounting information in developed markets, little attention has been given to emerging markets where the quality of accounting standards and their enforcement are questionable. Moreover, there is currently no known research that explores the association between level of compliance with International Financial Reporting Standards (IFRS) and the value relevance of accounting information. Motivated by the lack of research on the value relevance of accounting information in emerging markets and the unique institutional setting in Kuwait, this study has three objectives. First, it investigates the extent of compliance with IFRS with respect to firms listed on the Kuwait Stock Exchange (KSE). Second, it examines the value relevance of accounting information produced by KSE-listed firms over the 1995 to 2006 period. The third objective links the first two and explores the association between the level of compliance with IFRS and the value relevance of accounting information to market participants. Since it is among the first countries to adopt IFRS, Kuwait provides an ideal setting in which to explore these objectives. In addition, the Kuwaiti accounting environment provides an interesting regulatory context in which each KSE-listed firm is required to appoint at least two external auditors from separate auditing firms. Based on the research objectives, five research questions (RQs) are addressed. RQ1 and RQ2 aim to determine the extent to which KSE-listed firms comply with IFRS and factors contributing to variations in compliance levels. These factors include firm attributes (firm age, leverage, size, profitability, liquidity), the number of brand name (Big-4) auditing firms auditing a firm’s financial statements, and industry categorization. RQ3 and RQ4 address the value relevance of IFRS-based financial statements to investors. RQ5 addresses whether the level of compliance with IFRS contributes to the value relevance of accounting information provided to investors. Based on the potential improvement in value relevance from adopting and complying with IFRS, it is predicted that the higher the level of compliance with IFRS, the greater the value relevance of book values and earnings. The research design of the study consists of two parts. First, in accordance with prior disclosure research, the level of compliance with mandatory IFRS is examined using a disclosure index. Second, the value relevance of financial statement information, specifically, earnings and book value, is examined empirically using two valuation models: price and returns models. The combined empirical evidence that results from the application of both models provides comprehensive insights into value relevance of accounting information in an emerging market setting. Consistent with expectations, the results show the average level of compliance with IFRS mandatory disclosures for all KSE-listed firms in 2006 was 72.6 percent; thus, indicating KSE-listed firms generally did not fully comply with all requirements. Significant variations in the extent of compliance are observed among firms and across accounting standards. As predicted, older, highly leveraged, larger, and profitable KSE-listed firms are more likely to comply with IFRS required disclosures. Interestingly, significant differences in the level of compliance are observed across the three possible auditor combinations of two Big-4, two non-Big 4, and mixed audit firm types. The results for the price and returns models provide evidence that earnings and book values are significant factors in the valuation of KSE-listed firms during the 1995 to 2006 period. However, the results show that the value relevance of earnings and book values decreased significantly during that period, suggesting that investors rely less on financial statements, possibly due to the increase in the available non-financial statement sources. Notwithstanding this decline, a significant association is observed between the level of compliance with IFRS and the value relevance of earnings and book value to KSE investors. The findings make several important contributions. First, they raise concerns about the effectiveness of the regulatory body that oversees compliance with IFRS in Kuwait. Second, they challenge the effectiveness of the two-auditor requirement in promoting compliance with regulations as well as the associated cost-benefit of this requirement for firms. Third, they provide the first known empirical evidence linking the level of IFRS compliance with the value relevance of financial statement information. Finally, the findings are relevant for standard setters and for their current review of KSE regulations. In particular, they highlight the importance of establishing and maintaining adequate monitoring and enforcement mechanisms to ensure compliance with accounting standards. In addition, the finding that stricter compliance with IFRS improves the value relevance of accounting information highlights the importance of full compliance with IFRS and not just mere adoption.

Reconceptualising mega project success in Australian Defence : recognising the importance of value co-creation

Recent literature in project management has urged a re-conceptualisation of projects as a value co-creation process. Contrary to the traditional output-focused project methodology, the value creation perspective argues for the importance of creating new knowledge, processes, and systems for suppliers and customers. Stakeholder involvement is important in this new perspective, as the balancing of competing needs of stakeholders in mega projects becomes a major challenge in managing the value co-creation process. In this study we present interview data from three Australian defence mega projects to demonstrate that senior executives have a more complex understanding of project success than traditional iron triangle measures. In these mega defence projects, customers and other stakeholders actively engage in the value creation process, and over time both content and process value are created to increase defence and national capability. Value created and captured during and post projects are the key to true success.

Fundamental Principles and Rights At Work: Value, Viability, Incidence and Importance as Elements For Economic Progress and Social Justice

Working Paper prepared for the ILO by Maria Luz Vega Ruiz and Daniel Martinez, focusing on the rights at work in Latin America and the Caribbean.

Morals in business organizations: an approach based on strategic value and strength for business management

[EN] In the last decades, the topic of business ethics has attracted great interest at the academic and professional levels. Nowadays business ethics is being increasingly implemented as a necessary discipline in universities’ study plans on business management. Moreover, its importance is also evident according to the worldwide increase of organizations and/or institutions that have implemented ethics systems. However, some approaches thoroughly do not consider the importance and the need of an ethical behaviour and are still guiding the actions and the way of thinking of many academics and professionals led to consider that the only responsibility of business is limited just to profit maximization.

The Juniper formations in the Djurdjura (Algerie): an interpretation of the importance of their ecology, dynamics and syntoxonomy in the Kabylian cedar forest as a whole

The authors propose a new phyiosociologic interpretation of Juniperas comniunis subsp. hemisphaerica and Juniperus sabina shrublands in the Djurdjura. They make up two new associations: the Cynosuro balansae-Juniperetun, hemisphaericae and the Daphno oleoidis-Juniperetum sabinae, belonging to the new alliance Lonicero kabylicae-Juniperion hemisphaericae included in the order Querco Cedretalia atlanticae. The ecologic and biogeograpbic value of these communities is analized in a Westem-mediterrancan context as well as their dynamic importance. On this mountain, they correspond to ihe preforested level of cedar forests. For this reason, an attempt to inlerprel Kabylian cedar forests as a whole was made they belong to the new association Senecio perralderlani-Cedretum atlanticae. A diachronic evaluation of changes in native plant communities over a 30 year period is made, in particular as related to the creation of several local structures to protect natural resources.

Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information

Purpose
The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

Design/methodology/approach
We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Findings
Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

Research limitations/implications
NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

Practical implications
The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Originality/value
Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

The Value of Full Scale Prototype Data - Testing Oyster 800 at EMEC, Orkney

This paper demonstrates the unparalleled value of full scale data which has been acquired from ocean trials of Aquamarine Power’s Oyster 800 Wave Energy Converter (WEC) at the European Marine Energy Centre (EMEC), Orkney, Scotland.
High quality prototype and wave data were simultaneously recorded in over 750 distinct sea states (comprising different wave height, wave period and tidal height combinations) and include periods of operation where the hydraulic Power Take-Off (PTO) system was both pressurised (damped operation) and de-pressurised (undamped operation).
A detailed model-prototype correlation procedure is presented where the full scale prototype behaviour is compared to predictions from both experimental and numerical modelling techniques via a high temporal resolution wave-by-wave reconstruction. This unquestionably provides the definitive verification of the capabilities of such research techniques and facilitates a robust and meaningful uncertainty analysis to be performed on their outputs.
The importance of a good data capture methodology, both in terms of handling and accuracy is also presented. The techniques and procedures implemented by Aquamarine Power for real-time data management are discussed, including lessons learned on the instrumentation and infrastructure required to collect high-value data.

The effect of asymmetries on stock index return value-at-risk estimates

It is widely accepted that equity return volatility increases more following negative shocks rather than positive shocks. However, much of value-at-risk (VaR) analysis relies on the assumption that returns are normally distributed (a symmetric distribution). This article considers the effect of asymmetries on the evaluation and accuracy of VaR by comparing estimates based on various models.