Diagnostic leaf to evaluate the nutritional status of Jatropha

ABSTRACT The analytical determination of nutrient levels in recently mature leaves in order to diagnose nutritional status is based on the fact that leaves are metabolically active and more sensitive to variation in nutrients of the soil. In most of cases, there is a direct well known between foliar content and the development and yield of the plant. However, for a more accurate interpretation, it is essential to establish the index leaf. There are few published studies about Jatropha with contrasting results. In order to establish the index leaf, in adult plants, the macronutrient levels were evaluated in samples collected in experimental plots, in which doses of nitrogen and phosphorus were applied, in two parts of the floral branches (in the top and in the middle thirds); and in three positions of leaves of the floral branch (between the 1st and 3rd, 6th and 8th, and 13th and 15th leaves below the inflorescence). The location of the leaf on the plant significantly affects nutrient contents. Nitrogen, phosphorus, potassium and sulfur tend to have higher concentration in young tissues. Calcium and magnesium showed higher levels in the basal leaves of floral branches. Samples collected in the top third of plants (between the 6th and 15th leaves of the floral branch) are more sensitive to variations of nitrogen and phosphorus fertilization. Therefore, we indicate the 6th to 15th leaves of the top third plants as index leaves estimate nutritional status of Jatropha.

Evaluating the Guimarães 2012 European Capital of Culture: National and International Tourists’ Behaviors and Perceptions

In 2012, Guimarães hosted the European Capital of Culture (ECOC). An evaluation of this event was needed because public, private, and community funds were involved. This analysis considers tourists as external and independent stakeholders who assessed the cultural activities developed during the event as well as the attributes of the city. The main objectives of the research conducted were to assess the visitors` motivations during the hosting of the Guimarães ECOC 2012, their perceptions towards the city and if national and international visitors kept different perceptions of it. For two months, in the summer of 2012, a survey was applied to 390 visitors. The results revealed that hosting the 2012 ECOC was a major contribution towards attracting new visitors to the city (though many of the visitors stayed only for a short period of time). Based on tourists’ perceptions, the tangible heritage was clearly detached from the set of attributes associated to Guimarães, whereas the intangible heritage was less noted. The Portuguese tourists seem to be more prone to value the tangible heritage than the foreign tourists. Overall, Guimarães received a very positive evaluation relating to the city’s image and, as stated by tourists, visiting it was declared to be highly recommended. Following the obtained empirical results, the need for changing the city’s promoted image emerges, which has been too centered on its tangible heritage. In doing so, it is believed that there will be longer overnight stays by visitors.

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.

Designing competitive international compensation programs

Over the past 25 years, expatriate managers have voiced increased disenchantment with their compensation packages whíle abroad. This paper takes a prescriptive approach, outlíning severa I elements of a successful human resources strategy and stressing key ingredients of effective international compensation programs. Particular ettention is given to the adherence of cultural values and distrlbutive justice when working across nations and cultures.

Understanding local governance: an international perspective

Enormous change and innovation in governmental practices are occurring throughout the world. Local governance, in particular, has become a concern in many countries. Processes such as redemocratization and decentralization and imperatives of international lending agencies have focused attention on developing good governance practices. Improvement in local government remains a high priority in most countries, but unless the relationship between citizens and government is more fully developed the actions of local government will not necessarily lead to improvement in the conditions of people's lives. This paper will explore the concept of governance and propose an analytical framework for the study of local governance in an international context. The article concludes with recommendations on strategies to improve governance systems and government performance.

Is the International Business Environment the actual context for international business research?

The International Business Environment (IBE) has been argued to be the essential context for international business (IB) studies and the distinguishing factor from other management studies and studies of large enterprises. Two content analysis show that many papers published in top tier IB journals either lack reference to any dimension of the IBE or tend to be uni-or bi-dimensional when addressing the IBE; it is not a surprise that the cultural dimension is the most often used. We suggest that: (a) there is need to developed more uni-and multi-dimensional environmental constructs; (b) a more holistic view of the IBE provides richer insights on the actual complexity underlying IB research. Future studies that provide more comprehensive models of the IBE that overcome the usual broad classifications of the international environment as undefined and uncontrollable factors are warranted to advance conceptual and empirical research.

THE INTERNATIONAL GROWTH OF A SOCIAL BUSINESS: A CASE STUDY

ABSTRACTIn developing countries, initiatives have often been undertaken in order to fight social and environmental problems. Since the 1990s, an increase can be seen in corporate social responsibility actions, as well as increasingly strong activities by civil society organizations. Tweenty years ago, companies and civil society organizations stood wide apart from each other, with often conflicting agendas and resistance to mutual collaboration. This reality has changed significantly. Besides the phenomenon of cross-sector partnerships, we can also observe the expansion of a particular organization type, i.e., the social business, which combines two objectives that were previously seen as incompatible: financial sustainability and the generation of social value. This article aims to discuss the factors that influence the results of a social business operating in three countries: Botswana, Brazil and Jordan. The results allow understanding the challenges involved in constructing social businesses in developing countries as well as a better understanding of the very nature of those businesses, considering the social realities where they operate.

International Summer School of Museology

Cadernos de Sociomuseologia Centro de Estudos de Sociomuseologia

Climate strategies of firms in the automotive and pulp & paper industries in Brazil: insights from an international perspective

This article focuses on the results of the final stage of research into the climate strategies of firms in the automotive and pulp-and-paper industries in Brazil, a country that is becoming increasingly important also in terms of climate change issues. In the first stage, the Climate Strategy Model (CSM) was developed to assess whether firms were adopting the necessary practices to assure the successful implementation of climate strategies. In the second, the CSM was applied to firms in the above mentioned industries that were chosen because of their important role in the domestic economy. In the final stage, interviews with executives of these firms were conducted to identify root causes of climate strategy implementation deficiencies and obtain new insights from an international perspective.

O aluno com deficiência motora e a acessibilidade arquitectónica no Ensino Básico : um estudo de caso : o concelho de Guimarães

RESUMO:Para que o sucesso educativo se verifique, a escola tem de ajustar a sua prática educativa a todos os alunos, incluindo os que apresentam necessidades educativas especiais (NEE). Portugal dispõe de legislação que assegura o direito à educação e à igualdade de oportunidades, consignados na Constituição da República Portuguesa (artigos 71º, 73º e 74º), em consonância com a Declaração Universal dos Direitos do Homem e na Lei de Bases do Sistema Educativo (artigos 2º, 7º, 17º e 18º). O nosso país subscreveu também a Declaração de Salamanca, a qual reuniu, em 1994, o consenso de noventa e dois governos e de vinte e cinco organizações internacionais, reafirmando o direito à educação para todos. A construção da escola inclusiva passa pela responsabilização da escola por todos os alunos, na perspectiva de educação para todos, exigindo a sua concretização novas estratégias e resposta a novos desafios. Há que alterar práticas para atender à diversidade. Assim, as escolas precisam de estar arquitectonicamente adaptadas às necessidades dos alunos que utilizam a cadeira de rodas como forma de mobilidade, respeitando o direito à diferença e possibilitando, em igualdade de oportunidades, o sucesso escolar e educativo. Levar à prática as medidas previstas na lei portuguesa e implementar, em cada escola, a inclusão do aluno com mobilidade condicionada, implica equipar as escolas com adaptações, meios e recursos educativos facilitadores do seu processo ensino/aprendizagem. A constatação do que efectivamente acontece no terreno educativo no que concerne aos alunos com deficiência motora que usam a cadeira de rodas para se movimentarem assume toda a centralidade da nossa investigação, que tem o cariz de um estudo de caso. Incide sobre a compreensão mais aprofundada de como se processa o acesso arquitectónico nas escolas do Ensino Básico da Zona Norte e mais concretamente do Concelho de Guimarães. Recolhemos dados através de questionários dirigidos aos professores de apoio educativo e coordenadores de escola; ouvimos os alunos com deficiência motora pronunciar-se sobre as dificuldades que sentiam; observámos o seu quotidiano escolar e, finalmente, escutámos as entidades locais, através de uma entrevista realizada à Vereadora da Cultura do Concelho de Guimarães. Os resultados obtidos serão, como foi acordado, divulgados aos intervenientes com responsabilidades directas no campo da educação que se prontificaram a partilhar connosco a sua informação e saber, no sentido de os sensibilizar para a necessidade de rever o aspecto das acessibilidades arquitectónicas nas instituições educativas que servem o seu concelho, pois, como verificámos, muito há ainda a fazer para que o Ensino Básico, universal e obrigatório, se traduza numa igualdade de oportunidades de acesso e sucesso educativo para os alunos que utilizam a cadeira de rodas para se movimentarem no espaço escolar. ABSTRACT: For the educational success of a school it has to adjust its educational practice so that it includes those with special needs. According to the Portuguese law, disabled people have the right to education and equal opportunities, well expressed in the Constitution of the Portuguese Republic (articles 71st, 73rd, and 74th), in consonance with the Universal Declaration of Human Rights, and in the main law the educational system (articles 2nd, 7th, 17th and 18th). Our country has also subscribed the Declaration of Salamanca, which was written in 1994 with the agreement of Representatives from ninety-two governments and twenty-five International Organizations, where was reaffirmed the right of education for all. It is necessary that school increases its responsibility in what concerns the education of all its students. Educating all and every student demands new strategies to face new challenges and so some practices have to be changed to respond to diversity. Schools must be architecturally adapted to give the disabled students, who use a wheel chair, equal opportunities to achieve educational success. Taking the measures foreseen in Portuguese law into practice, and implementing in each school the inclusion of students with conditioned mobility, involves equipping schools with adaptations, equipment and educational resources that facilitate the teaching / learning process. The observation of what actually happens on educative ground, regarding to pupils with motor disabilities who use a wheelchair to move, assumes the centrality of our research, which is a case study. It focuses on the deeper understanding of the way the architectonic access in primary schools of the North, and more specifically the Municipality of Guimarães, is processed. We collected data through questionnaires addressed to educational support teachers and school coordinators; heard students with motor disabilities to comment on the difficulties they felt; observed their daily school life, and finally heard the local authorities, through an interview the Councillor of Culture of the Municipality of Guimarães. As agreed, the results will be communicated to intervenients with direct responsibilities in the field of education who were willing to share with us their information and knowledge in order to raise awareness of the need of looking over the aspect of architectural accessibility in educational institutions that serve their county, because, as noted, much remains to be done so that the basic education, universal and compulsory, will result in equality of educational opportunities in access and success for students who use a wheelchair to move in school space.

The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.