1000 resultados para Capital estrutural
Resumo:
Foram examinadas amostras de fígado, rins, baço e linfonodos hepáticos, mesentéricos, retro-mandibulares, pré-escapulares e mediastínicos de 12 lotes em um total de 120 animais, envolvendo diferentes faixas etárias, todos oriundos do Estado de Mato Grosso. Os animais haviam sido mantidos em pastos onde Brachiaria decumbens e Brachiaria brizantha eram as forrageiras predominantes. Macroscopicamente o fígado desses animais mostrava coloração amarelada, mais evidente após 24 horas de fixação em formol a 10%. Nos linfonodos hepáticos e mesentéricos foram evidenciadas, na superfície de corte, estriações esbranquiçadas de forma radiada na cortical e medular com pequenas áreas brancas nodulares multifocais principalmente na medular. Em muitos casos, associado com essas áreas foram vistos focos de aspecto hemorrágico. Microscopicamente foram encontradas, no fígado, linfonodos hepáticos e mesentéricos, células com citoplasma espumoso, muitas das quais multinucleadas. Nos linfonodos hepáticos e mesentéricos estes infiltrados estavam associados a áreas de necrose e hemorragia. No fígado, as células de citoplasma espumoso estavam presentes em todo parênquima, de forma irregular, geralmente formando nódulos ao redor da veia centrolobular. Estas células não se coravam pelo ácido periódico de Schiff (PAS) e apenas fracamente na coloração de gordura pelo Oil Red O. Na ultra-estrutura as células de citoplasma espumoso apresentavam fendas, parcial ou totalmente delimitadas por membrana, que representam a imagem negativa de cristais, presentes também no citoplasma dos hepatócitos.
Resumo:
In order to grow, cities are increasingly competing for attention, jobs, investments, visitors, residents and significant events. Cities need to come up with creative solutions to keep up with the competition; they ought to become creative cities. Attracting talented and diverse inhabitants is a key factor in developing a creative city, which on is characterized by openness, tolerance, vibrancy and diversity. Along the need for renewed city images city brand building has become popular. Helsinki is the World Design Capital 2012 (WDC 2012) and this mega-event presents a meaningful opportunity for the city to broadcast itself globally. The purpose of this study is to evaluate how Helsinki brands itself as a creative city through an international mega-event. The sub-aims are to: 1) Map the factors behind the creative city and their relation to the city of Helsinki, 2) Describe the city branding process, 3) Evaluate the role of the Helsinki World Design Capital 2012 mega-event in Helsinki’s creative city brand building. First, the theory discusses the concept of the creative city that has gained growing attention during the past decade. Then, the city branding process is described and the benefits of hosting a mega-event are presented. Finally, co-branding a city and a mega-event in order to generate maximum benefit from the mega-event, is reviewed. This is a qualitative research for which data was collected through three face-to-face interviews, the World Design Capital 2012 bid, Helsinki’s economic development strategy, a consulting firm’s research report on the case city and web-pages. The research reveals that Helsinki has shown interest in the creative city discussion. The terminology around the concept is however approached carefully. Helsinki fits many of the creative city characteristics and recognizes its flaws for which improvement strategies have been planned. Bottlenecks keeping the city from promoting a more open mind were mainly revealed in its organizational structures. Helsinki has no official brand strategy; nonetheless pressure to develop one is present. The World Design Capital 2012 mega-event is seen as a meaningful stepping board to strengthen Helsinki’s identity and image, and start thinking about a city brand. The brand strategies of the mega-event support the values and virtues of the city itself, which enables benefits of co-branding introduces in the theory part. Helsinki has no official brand and doesn’t call itself a creative city, however this study shows signs of the city taking steps towards building a creative city brand with the help of the Helsinki World Design Capital 2012 mega-event.
Resumo:
O objetivo deste trabalho foi estudar a patogenia das lesões observadas em bovinos intoxicados experimentalmente por Ramaria flavo-brunnescens. O cogumelo foi administrado imediatamente após a coleta a três bovinos da raça Jersey com 9-10 meses de idade. A dose diária administrada foi cerca de 20g/kg de peso vivo durante 7 (Bovino 1) e 13 dias (Bovinos 2 e 3), perfazendo doses totais de 140, 268 e 261g/kg de peso vivo a cada bovino, respectivamente. Um bovino (Bovino 4) da mesma raça e idade foi utilizado como controle. Os sinais clínicos observados nos bovinos intoxicados, caracterizaram-se por apatia, anorexia, hiperemia da mucosa oral, alisamento da superfície dorsal da língua e queda dos pêlos longos da cauda quando levemente tracionados. Os bovinos foram submetidos à eutanásia e necropsiados no 8º (Bovino 1) e no 16º dia (Bovinos 2-4) após o início do experimento. Histologicamente observou-se o epitélio da superfície dorsal da língua estreito com ausência das papilas filiformes, vacuolização dos queratinócitos e desprendimento da camada queratinizada. Na região laminar dos cascos observou-se vacuolização das lâminas epidérmicas, hiperplasia dos queratinócitos e queratinização irregular e flocular. Na pele da extremidade da cauda havia hiperqueratose ortoqueratótica, vacuolização da bainha radicular externa, espessamento da queratina triquilêmica e infiltrado inflamatório mononuclear ao redor dos folículos. No estudo imunohistoquímico, utilizando os anticorpos anti-pancitoqueratina e anti-Ki67 (para marcação da proliferação celular) não foram observadas diferenças entre o epitélio da superfície dorsal da língua dos bovinos intoxicados e o do bovino controle. No estudo por microscopia eletrônica, observou-se diminuição dos tonofilamentos e espaços intercelulares acentuadamente dilatados na camada espinhosa do epitélio da língua. Os resultados obtidos neste trabalho favorecem a hipótese de ação do princípio tóxico de Ramaria flavo-brunnescens sobre os mecanismos que envolvem a queratinização dos epitélios em bovinos.
Avaliação histomorfométrica e ultra-estrutural da mucosa do cólon menor eqüino submetido a distensão
Resumo:
Estudos recentes demonstraram que a distensão luminal do cólon menor, apesar de ter promovido redução da irrigação da camada seromuscular resultando em inflamação intensa, não acarretou em lesões histopatológicas aparentes na mucosa. O objetivo do presente estudo foi avaliar, por meio de histomorfometria e microscopia eletrônica de varredura (MEV), os efeitos da distensão intraluminal sobre a mucosa do cólon menor. Utilizaram-se 16 eqüinos. No Grupo distendido (GD), nove deles foram submetidos a quatro horas de distensão intraluminal do cólon menor por um balão inflado com pres são de 40mm de Hg. No Grupo instrumentado (GI), o balão foi introduzido no lume, mas sem provocar distensão. Colheram-se amostras intestinais antes e ao fim da obstrução e após 1,5 e 12 horas de reperfusão. À MEV observou-se em GD que a superfície da mucosa adquiriu um aspecto liso, aplainado, após a distensão, retornando ao aspecto rugoso após descompressão. Ao fim do experimento, a superfície da mucosa se apresentava com aspecto um pouco mais irregular, com pontos de fragmentação. À histomorfometria observou-se em GD uma redução da espessura da mucosa em relação ao controle após a distensão, retornando a valores semelhantes aos basais após descompressão. Concluiu-se que a mucosa, apesar de ter seu aspecto alterado e sua espessura reduzida, conseguiu suportar a distensão promovida pelo aumento de pressão intraluminal, retornando às suas características originais sem apresentar lesões significativas.
Resumo:
O epitélio olfatório apresenta um mecanismo de diferenciação em que células-tronco dão origem a células progenitoras amplificadoras, as quais expressam um gene pró-neural denominado Mammalian Achaete Scute Homolog 1 (Mash1). Estas células podem se diferenciar em receptores olfatórios. O epitélio olfatório de cães sem raça definida (3 machos de um ano e 2 fêmeas de três de idade) foi analisado por imunolocalização do antígeno nuclear de proliferação celular (PCNA) e por microscopia eletrônica de transmissão. Verificou-se marcação positiva para PCNA em células do epitélio olfatório, particularmente acima da linha da membrana basal. A ultra-estrutura do epitélio olfatório revelou células adjacentes à lâmina basal, cuja eletrodensidade assemelha-se àquelas presentes no epitélio de sustentação, reforçando a idéia da renovação das células de sustentação e dos neurônios olfatórios locais. O epitélio olfatório é composto células basais, comprometidas com sua renovação, caracterizadas através da intensa atividade mitótica, identificada pela reação positiva ao PCNA. Estes resultados sugerem que há reposição das células sustentaculares locais e do sistema através de mecanismos semelhantes.
Resumo:
The purpose of this study is to examine and explain firm`s growth impact on capital structure decision-making in research and development intensive companies. Many studies claim that R&D has a pivotal impact on capital structure decisions, but corporate finance theories have often failed to explain these observed patterns. As sales growth is an important concept and objective for R&D firms, it is logical to assume that it plays a vital role in capital structure decisions. This study applies nomothetic research approach. The theoretical part employs a formal conceptual analysis in order to develop the propositions that are tested with empirical data. The empirical part consists of the analysis of three companies; the data is obtained from the annual reports over the period 2003 – 2008. The companies operate in IT- or ICT-industry and are publicly listed. The method for analyzing the case data is based on the financial indicators, which are obtained from the financials of the case companies. These economic indicators describe the capital structure and the financial decision-making of the firms. The method relates to the quantitative studies. Yet, this study extends the analysis beyond the indicators. Specifically, this study addresses the question of what is behind the economic indicators, therefore combining aspects of quantitative and qualitative analysis. The firms examined in this study seem to prefer internal finance during growth. However, external finance seems to be a catalyst for sales growth. Firms strongly prefer equity financing. In growth, the use of equity per capital either increases or stays in a constant level. Over the period 2003 – 2008, the firms were often associated to equity related transactions and short-term debt. Short-term debt was used as a substitute of long-term debt and equity. The case firms also adjusted their capital structure – these adjustments were carried out with short-term debt or equity. The case data also provides implications for the growth signal theory that was developed in this study. Based on the econometric indicators, arguments can be made that equity investors are `attracted` to growing R&D firms. This is because growth helps investors perceive the true type of firm. The findings of this study are best explained by the trade-off theory and the pecking order theory. These corporate finance theories are considered as mainstream. Little support can be found to the implications of the signaling theory and market timing theory.
Resumo:
Whereas external social media has been studied, hyped and integrated into companies´ strategies, an insignificant concentration has been put on internal social solutions, which companies provide increasingly to their personnel. An enterprise focusing solely on the benefits of external social media might end up underestimating the true potential embedded in social business. The purpose of this thesis was to examine how social collaboration can be depicted as a structuration process in an Enterprise 2.0 environment. Furthermore, this thesis sought to reveal the benefits, challenges and possibilities of social business. This thesis focused on researching Enterprise 2.0 at the workplace. The studied Enterprise 2.0 solution was IBM Connections. The qualitative research methodology was an extensive case study. Three companies took part into this thesis and all in all 12 employees were interviewed. Additionally, seven IBM Social Business Experts were interviewed in order to receive a better understanding of the phenomenon. Three research questions were designed to fulfill the purpose of this thesis. The research questions were: 1. How are the dimensions of social capital structured through collaboration? 2. How does agency form in Enterprise 2.0? 3. How does social collaboration emerge as a result of the interplay between agency and dimensions of social capital in an Enterprise 2.0 environment and creates outcomes such as trust, identification and knowledge? The main research findings indicate that social collaboration increases trust, identification and knowledge by giving employees more capabilities to do their work. Consequently, social collaboration increases company performance by making individuals and groups more effective. The support of top management is crucial in making Enterprise 2.0 successful, because it is more a cultural than a technological change. Power agency, the lack of top management support and old established work ways such as email and databases work as barriers to social collaboration.
Resumo:
Working capital is an investment which is tied up into the inventories and accounts receivable and which is released with accounts payable. Due to the current business landscape with tightened financial conditions and finance markets, organizations emphasize efficient working capital management. With efficient working capital management, a company can reduce the need of finance, free up cash, increase profitability, improve liquidity, increase the efficiency of operations, and decrease (financing) costs. From the perspective of an individual company, efficient working capital management means decreasing inventory levels by shortening the cycle time of inventories, decreasing accounts receivable by shortening the trade credit terms and effective collection procedures, and increasing the level of accounts payable by paying the suppliers later. From an inter-organizational perspective, however, working capital should not be sub-optimized by a single company but holistic view to working capital management through the supply chain should be adopted to create value and improve performance together. The purpose of this research is to take academic research as well as practical management towards inter-organizational working capital management. The thesis discusses the benefits as well as mechanisms of working capital management in the inter-organizational context and has two main objectives: (1) to examine the effect of inter-organizational working capital management on performance in the value chain context and (2) to develop models of working capital management for internal as well as inter-organizational value chains. The results of the archival research conducted in the value chain of the pulp and paper industry and the value chain of the automotive industry indicate that companies can increase relative profitability by managing working capital comprehensively by taking into account all three components, and holistically though the value chain. Companies in the value chain benefit from different strategies in working capital management depending on the position of the company in the value chain. This can be taken into account in inter-organizational working capital management. The effects of inter-organizational working capital management actions on the financing costs of working capital were studied via simulations. Simulations also show that the value chain and individual companies benefit from an inter-organizational view to working capital management. Inter-organizational working capital management actions include for example: shortening the cycle time of inventories, reducing product costs, shifting inventories, shortening payment terms, and considering the cost of capital. The thesis also provides solutions for the practical requirements for tools to control working capital. The design science part of the research introduces the adjusted cash conversion cycle (ACCC) model for internal value chains, as well as models for working capital management in the inter-organizational value chain context: the working capital management model (WCMM) and the financial cycle time model (FCTM) designed in corporation and product levels respectively. This research contributes to literature on working capital management and interorganizational accounting. The research gives a holistic, inter-organizational view to the management of working capital. It advances the knowledge in working capital management on operational level, increases knowledge in the recently risen theme of supply chainoriented, collaborative working capital management, combines management accounting research with supply chain management research, and contributes to the demand of practical inter-organizational accounting methods. In addition, the research has strong practical focus as new managerial methods are introduced.
Resumo:
This study examined relationships of organizational dependencies, change management and developed intellectual knowledge resources, in different intellectual capital based development programs on ICT-sector. Study was carried out in a research context, where high degree of external organizational contingencies existed and lots of changes in several development programs had taken place in the last years. From a scientific perspective the main contribution was that evidence between relationships of organizational dependencies, change model portfolio and developed knowledge resources could be suggested. From managerial perspective the primary implication was that in situations where sustainable competitive advantage is pursued by means of increasing knowledge based productivity of labor, firms should seek to pursue organizational settings where external dependencies have minimal amount of effect.
Resumo:
A morfologia, os parâmetros citomorfométricos e os glicoconjugados presentes na pseudobrânquia de guaru, Poecilia reticulata Peter, 1859 (Cyprinodontiformes: Poeciliidae), foram investigados por microscopia de luz acoplada ao sistema de captura e análise de imagens, juntamente por histoquímica com lectinas. A anatomia microscópica indicou que P. reticulata possui pseudobrânquia glandular formada por dois lóbulos, a qual se localiza abaixo do epitélio faringiano. O órgão é constituído por parênquima vascularizado e rico em células pseudobranquiais. Esse tipo celular exibe estado citofisiológico ativo, com abundante sistema de biomembranas e ausência de óstio na superfície apical,que por sua vez é encontrado nas células ricas em mitocôndrias das holobrânquias. Assim, indica-se que as células da pseudobrânquia se distinguem das células das holobrânquias em relação à morfologia, histoquímica e fisiologia. Em decorrência dessas características intrínsecas, a pseudobrânquia de alevinos do guaru pode desempenhar funções não respiratórias nas fases iniciais do desenvolvimento. Além disso, a caracterização da pseudobrânquia do guaru possibilitará estudos futuros sobre o efeito de poluentes aquáticos em espécies biomonitoras, como P. reticulata.
Resumo:
By so far, scholars have discussed how the characteristics of consumer co-operatives (cooperative principles, values and the dual role of members as the users and owners) can potentially give them a competitive advantage over investor-owned firms (IOFs). In addition, concern for the community (as partly derived from locality and regionality) has been seen as a potential source of success for consumer co-operatives. On the other hand, the geographicbound purpose of consumer co-operation causes that consumer co-operative can be regarded as a challenging company form to manage. This is because, according to the purpose of consumer co-operation, co-operatives are obligated to 1) provide the owners with services and goods that are needed and do so at more affordable prices than their competitors do and/or 2) to operate in areas in which competitors do not want to operate (for example, because of the low profitability in certain area of business or region). Thus, consumer co-operatives have to operate very efficiently in order to execute this geographic-bound corporate purpose (e.g. they cannot withdraw from the competition during the declining stages of business). However, this efficiency cannot be achieved by any means; as the acceptance from the important regional stakeholders is the basic operational precondition and lifeline in the long run. Thereby, the central question for the survival and success of consumer co-operatives is; how should the consumer co-operatives execute its corporate purpose so it can be the best alternative to its members in the long run? This question has remained unanswered and lack empirical evidence in the previous studies on the strategic management of consumer cooperation. In more detail, scholars have not yet empirically investigated the question: How can consumer co-operatives use financial and social capital to achieve a sustained competitive advantage? It is this research gap that this doctoral dissertation aims to fulfil. This doctoral dissertation aims to answer the above questions by combining and utilizing interview data from S Group co-operatives and the central organizations in S Group´s network (overall, 33 interviews were gathered), archival material and 56 published media articles/reports. The study is based on a qualitative case study approach that is aimed at theory development, not theory verification (as the theory is considered as nascent in this field of study). Firstly, the findings of this study indicate that consumer co-operatives accumulate financial capital; 1) by making profit (to invest and grow) and 2) by utilizing a network-based organizational structure (local supply chain economies). As a result of financial capital accumulation, consumer co-operatives are able to achieve efficiency gains but also remain local. In addition, a strong financial capital base increases consumer co-operatives´ independence, competitiveness and their ability to participate in regional development (which is in accordance with their geographically bound corporate purpose). Secondly, consumer cooperatives accumulate social capital through informal networking (with important regional stakeholders), corporate social responsibility (CSR) behaviour and CSR reporting, pursuing common good, and interacting and identity sharing. As a result of social capital accumulation, consumer co-operatives are able to obtain the resources for managing; 1) institutional dependencies and 2) customer relations. By accumulating both social and financial capital through the above presented actions, consumer co-operatives are able to achieve sustained competitive advantage. Finally, this thesis provides useful ideas and new knowledge for cooperative managers concerning why and how consumer co-operatives should accumulate financial and social capital (to achieve sustained competitive advantage), while aligning with their corporate purpose.
Resumo:
The objective of this Master’s thesis is to create a calculation model for working capital management in value chains. The study has been executed using literature review and constructive research methods. Constructive research methods were mainly modeling. The theory in this thesis is founded in research articles and management literature. The model is developed for students and researchers. They can use the model for working capital management and comparing firms to each other. The model can also be used to cash management. The model tells who benefits and who suffers most in the value chain. Companies and value chains cash flows can be seen. By using the model can be seen are the set targets really achieved. The amount of operational working capital can be observed. The model enables user to simulate the amount of working capital. The created model is based on cash conversion cycle, return on investment and cash flow forecasting. The model is tested with carefully considered figures which seem to be though realistic. The modeled value chain is literally a chain. Implementing this model requires from the user that he/she have some kind of understanding about working capital management and some figures from balance sheet and income statement. By using this model users can improve their knowledge about working capital management in value chains.
Resumo:
Foi estudada a ultra-estrutura foliar das solanáceas Nicotiana glutinosa L., Lycopersicon pimpinellifolium L. e Physalis angulata L. inoculadas com o vírus da necrose branca do tomateiro (VNBT - Tymovirus). As plantas mantidas em casa-de-vegetação com temperatura constante de 25 °C foram inoculadas quando apresentavam três a quatro folhas totalmente expandidas. Quinze dias após a inoculação, foram coletadas amostras do terço médio do limbo da 3ª ou da 4ª folha a partir do ápice. As amostras foram preparadas para análise em microscopia eletrônica de transmissão segundo técnicas convencionais. A análise ultra-estrutural das células do clorênquima revelou principalmente vesiculação e vacuolação dos cloroplastos e de mitocôndrias, além da ocorrência de corpos multivesiculares e ligeira dilatação dos plasmodesmos em N. glutinosa e L. pimpinellifolium. Nestas duas espécies foram observadas "virus-like-particles" no citoplasma e nos vacúolos. Plantas de P. angulata não mostraram alterações de ultra-estrutura. As observações macroscópicas, os testes de retroinoculação e as análises ultra-estruturais revelaram sintomas locais e sistêmicos em N. glutinosa, latência em L. pimpinellifolium e imunidade em P. angulata.
Resumo:
Neste trabalho, foram estudadas a composição florística e a estrutura fitossociológica da vegetação em um fragmento de floresta ribeirinha, ao longo do rio Passa Cinco, Ipeúna, SP. Foram amostradas 157 parcelas contínuas de 5 x 10 m, em uma área de 0,785 ha. Foram feitas medidas de diâmetro e mapeados todos os indivíduos com DAP maior ou igual a 5 cm, em 1989 e 1998. Constatou-se a presença de um mosaico vegetacional e discutiram-se os possíveis fatores definidores deste mosaico. Foram, também, verificadas as alterações florísticas e fitossociológicas na área após nove anos. As análises multivariadas da vegetação mostraram a presença de três grupos vegetacionais com grande sobreposição aos três tipos de solo identificados na área. As análises quantitativas da estrutura da comunidade mostraram diferenças em cada um destes grupos, que se mantiveram ao longo do tempo, indicando associações florísticas próprias com grande correlação à cada tipo de solo. O grupo vegetacional sobre solo aluvial, na faixa imediatamente paralela ao curso dágua, apresentou diferenças florísticas mais pronunciadas, e maior diversidade de espécies, área basal e densidade de indivíduos. Em nove anos, poucas alterações na estrutura fitossociológica foram observadas para as espécies de maior valor de importância na área, com um aumento de 2,01% do número total de indivíduos e 2,80% na área basal total.