How small accounting firms can compete in an environment in which the big four are getting bigger

This paper sets out to determine how small accounting firms can compete in the United States in the early 21st century. The first chapter identifies the central goal of the paper: namely, to use existing literature and market data to define a business strategy for Ross & Moncure, Inc., a small accounting firm in the metropolitan Washington area. The second chapter is a literature review, and in it the author finds that large accounting firms are advantaged in terms of reputation, ability to diversify, and ability to retain employees, but are disadvantaged in their ability to form longstanding successful relationships with clients. In the third chapter, the author explores the relationship between the Big Four firms and their employees. The goal of this chapter is to determine how small accounting firms can compete for top talent in the HR market, and the author finds that this can be done by offering faster career progression and more client interaction. The fourth chapter looks at the market for accounting services in the United States, exploring the different options that consumers have to meet their accounting needs. It is found in this chapter that big and small accounting firms tend to compete for clients of different profiles. In the fifth chapter, the author uses proprietary company data to explore the composition, existing strategy and culture of Ross & Moncure. In the sixth chapter, all of the previous chapters come together to formulate a strategy and plan for action for Ross & Moncure: specifically, that the firm should further cultivate networks and relationships, and should create a fulfilling professional environment by increasing client-employee interaction, encouraging external education, and allowing employees to take on many different projects

Fauna parasitológica de Alevinos de Matrinchã Brycon cephalus (Günther, 1869) coletados nos Rios Negro e Solimões, na Amazônia central

Aproximadamente 2500 alevinos de matrinchã com comprimento padrão de 0,8 a 5,0cm foram coletados no lago Catalão, margem direita do rio Negro e no rio Solimões, próximo a ilha da Marchantaria, Estado do Amazonas. Uma subamostra de 136 peixes foi retirada para exames parasitológicos e o restante foi colocado em tanques em uma estação de piscicultura, durante 30 dias. Após esse período uma segunda amostra foi retirada e examinada. Dos 136 peixes: 49 (36%) estavam parasitados com metacercárias de trematódeos; 32 (23,5%) com nematóides Spirocamallanus inopinatus; 26 (19%) com monogenóideos Jainus amazonensis; 3 (2%) com protozoários Trichodina sp.; 1 (0,7%) com acantocéfalo Echinorhynchus sp. e 2 (1,5%) com estágios larvais de cestóides. Dos peixes mantidos nos tanques, após 30 dias foi examinada uma subamostra de 60 peixes: 42 (70%) estavam parasitados com J. amazonensis; 14 (23%) com S. inopinatus; 9 (15%) com metacercárias de trematódeos e 2 (3%) com Echinorhynchus sp. A intensidade média e abundância média foram maiores em J. amazonensis (342 e 65), seguido por cestóides (70 e 1), Trichodina sp. (13 e 0,3), trematódeos (5 e 2), S. inopinatus (1 e 0,3) e Echinorhynchus sp. (1 e 0,007). Na estação de piscicultura a intensidade média e abundância média também foram maiores para o J. amazonensis (222 e 115) em relação aos demais grupos. A espécie J. amazonensis apresentou maior intensidade média e menor prevalência na natureza. Houve variação na composição da fauna parasitógica e nos índices de infestação, após 30 dias de permanência na estação de piscicultura.

Composição corporal e alimentar do Matrinxã, Brycon cephalus (Günther, 1869), na Amazônia central

Foram estudados a dieta, a composição corporal e o valor de energia bruta do conteúdo estomacal, filé e fígado, bem como alguns frutos e sementes que fazem parte da dieta do matrinxã, relacionando-se estes parâmetros com as flutuações do nível da água durante um ciclo anual. Observou-se que a espécie se alimenta de sementes, frutos, flores, restos de vegetais e insetos, apresentando hábito alimentar onívoro. Estômagos vazios foram frequentes (68,5%) nos diferentes períodos hidrológicos. As análises proximais e valor da energia bruta do filé e fígado dos peixes analisados não apresentaram diferenças significativas entre os sexos (P>0,05). No entanto, observou-se diferenças entre os períodos de águas baixas e altas. As médias das composições centesimais e os valores de energia bruta do conteúdo estomacal, expressos com base na matéria seca revelaram, na enchente, um baixo teor de proteína (8,9%) e cinza (1,3%), alto valor de lipídios (70,2%) e energia (775 Kcal EB/100g). Na seca, o teor de proteína (24,9%) e cinza (6,3%) foram maiores, porém os teores de lipídios (13,2%) e de energia (416,9 Kcal EB 100g) foram mais baixos que na cheia. Foi verificado abundante depósito de gordura cavitária o ano todo, diminuindo em janeiro, mês em que o matrinxã realiza a desova.

Estocagem tecidual e utilização de lipídeos em Matrinxã, Brycon cephalus (Günther, 1869)

Os lipídeos exercem diversas funções biológicas, como constituintes de membranas, precursores de hormônios, e por seu alto conteúdo calórico, um eficiente composto para estoque de energia. Nos peixes, ao contrário dos mamíferos, os modelos de deposição lipídica são mais diversos. O objetivo deste trabalho foi avaliar a concentração de lipídeo total no plasma e nos tecidos somático e reprodutivo do matrinxã, Brycon cephalus, macho e fêmea, destacando alguns índices somáticos relacionados à dinâmica desse substrato. De outubro/97 a janeiro/99, foram amostrados, mensalmente, 8 a 12 peixes, totalizando 174 animais. Após anestesia, retirou-se sangue heparinizado para dosagem do triacilglicerol plasmático. Cada peixe foi mensurado e fígado, gônadas e gordura visceral retirados e pesados para cálculo do IHS (índice hepatossomático) IGS (índice gonadossomático) e IGVS (índice gorduro-viscerossomático). Os maiores teores do lipídeo total ocorreram no músculo vermelho, com aproximadamente 18%, seguido pelo fígado e gônadas com valores médios de 16,5%. O músculo branco apresentou o menor teor com 2,3%. A análise de variância dos IHS e IGVS mostrou que ambos apresentaram efeito significativo para bimestre, com índices mais baixos em períodos de temperaturas mais altas, e não significativo para sexo e a interação sexo e bimestre. O matrinxã estoca lipídeos em vários tecidos corpóreos incluindo gordura mesentérica, fígado, músculos e gônadas.

Strategies of the small-scale fisheries on the Central Amazon floodplain

A multivariate approach was applied to data of small-scale fisheries developed in Central Amazon, using information about catch composition, environment, fishing gear and season of the hydrological cycle. The correspondence analysis demonstrated to be a good tool for the analysis related multispecies fisheries. The analysis identified patterns of use of fisheries resources by the riverine communities, showing the correlation between the environmental factors and the fishing strategy for the capture of target fish species, indicating the high level of empiric knowledge about the environment and fisheries.

In-line rheo-optical characterization during small-scale polymer processing and compounding

As increasingly more sophisticated materials and products are being developed and times-to-market need to be minimized, it is important to make available fast response characterization tools using small amounts of sample, capable of conveying data on the relationships between rheological response, process-induced material structure and product characteristics. For this purpose, a single / twin-screw mini-extrusion system of modular construction, with well-controlled outputs in the range 30-300 g/h, was coupled to a in- house developed rheo-optical slit die able to measure shear viscosity and normal-stress differences, as well as performing rheo-optical experiments, namely small angle light scattering (SALS) and polarized optical microscopy (POM). In addition, the mini-extruder is equipped with ports that allow sample collection, and the extrudate can be further processed into products to be tested later. Here, we present the concept and experimental set-up [1, 2]. As a typical application, we report on the characterization of the processing of a polymer blend and of the properties of extruded sheets. The morphological evolution of a PS/PMMA industrial blend along the extruder, the flow-induced structures developed and the corresponding rheological characteristics are presented, together with the mechanical and structural characteristics of produced sheets. The application of this experimental tool to other material systems will also be discussed.

Environment, health and safety policy in small construction sites: an analysis of the situation in Brazil

This paper analyzes the safety, environmental and occupational health of workers in the small construction industry in Brazil. In this sector there are still many unsafe practices, which are very common in small work sites. We used a qualitative approach to understand these problems by long interviews with people who work directly in small construction sites, including occupational physicians, civil engineers, safety engineers, safety technicians, general foremen, construction workers, labor unionists and auditors. This paper aims to demonstrate that the "invisibility" of the small sites workers makes them less safe and therefore more prone to accidents, also weakening their health. The results show that small constructions workers are less visible to society and supervision because of their short periods of work. Therefore, they are also uncovered to the rigorous applicability of principles of safety and accident prevention. Thus, it has been seen in this field of work a precarious application of NR - 18, which was specifically made for the construction sites and it needs simplification to meet normative characteristics of small construction sites. In the State of Rio de Janeiro, some laws on small sites were recently created and implemented. This study concludes that the rules to work are not being taken as seriously as the legislation determinates, remaining practically unknown by many professionals, from the plot command, supervisors, engineers, architects and technicians who work on construction sites. This ignorance creates space for the lack of safety and consequently to accidents, leading to by weakness in the workers health. Therefore, the work process needs to be modified, the safety regulation must be disseminated through safer practices, promoting employee health and ensure that the work of small sites can be visible, especially ensuring the construction workers health and safety.

Evidence for inter- and intra-species biofilm formation variability among a small group of coagulase-negative staphylococci

Coagulase-negative staphylococci (CoNS) are common bacterial colonisers of the human skin. They are often involved in nosocomial infections due to biofilm formation in indwelling medical devices. While biofilm formation has been extensively studied in Staphylococcus epidermidis, little is known regarding other CoNS species. Here, biofilms from six different CoNS species were characterised in terms of biofilm composition and architecture. Interestingly, the ability to form a thick biofilm was not associated with any particular species, and high variability on biofilm accumulation was found within the same species. Cell viability assays also revealed different proportions of live and dead cells within biofilms formed by different species, although this parameter was particularly similar at the intra-species level. On the other hand, biofilm disruption assays demonstrated important inter- and intra-species differences regarding extracellular matrix composition. Lastly, confocal laser scanning microscopy (CLSM) experiments confirmed this variability, highlighting important differences and common features of CoNS biofilms. We hypothesised that the biofilm formation heterogeneity observed was rather associated with biofilm matrix composition than with cells themselves. Additionally, our results indicate that polysaccharides, DNA and proteins are fundamental pieces in the process of CoNS biofilm formation.

Performance assessment of electrically small antennas for implantable microsystems with wireless power and communications

Dissertação de mestrado integrado em Engenharia Biomédica (área de especialização em Eletrónica Médica)

Efeito da quantidade de proteína na dieta e treinamento físico sobre parâmetros fisiológicos e zootécnicos de matrinchã (Brycon amazonicus, Günther 1869)

O objetivo do presente estudo foi avaliar a interação entre os efeitos do treinamento físico e da quantidade de proteína na dieta sobre a hematologia; a composição corpórea de proteínas, lipídeos e cinzas; o consumo alimentar, o ganho de massa e fator de conversão; o desempenho natatório e a resistência ao estresse causado pela hipóxia em exemplares de matrinchã. Os resultados indicam que a hematologia e o desempenho natatório não são alterados pelo treinamento físico ou pela concentração de proteína na dieta, porém, a resistência à hipóxia é aumentada pelo treinamento, como indicado por menores elevações dos níveis de glicose. O aumento da quantidade de proteína na dieta e o treinamento melhoram a conversão alimentar e o ganho de massa dos animais, enquanto que o aumento na ingestão de ração é causado apenas pelo treinamento. A aplicação concomitante dos dois fatores, embora cause efeito aditivo nos índices de ganho de massa e conversão alimentar, gera também os maiores acúmulos de gorduras no filé, o que sugere uma avaliação do tipo de gordura acumulada e da aceitação desta carne no mercado.

Trap efficiency evaluation for small mammals in the southern Amazon

The effectiveness of ecological researches on small mammals strongly depends on trapping techniques to survey communities and populations accurately. The main goal of this study was to assess the efficiency of three types of traps (Sherman, Tomahawk and Pitfall) to capture non-volant small mammals. We installed traps in 22 forest fragments in the southern Brazilian Amazonia. We captured 873 individuals belonging to 21 species; most of the individuals (N = 369) and species (N = 19) were trapped using Pitfalls, followed by Shermans (N = 271 individuals; N = 15 species) and Tomahawks (N = 233 individuals; N = 15 species). Pitfalls trapped a richer community subset of small mammals than the two other types of traps, and a more abundant community subset than Tomahawks. Proechimys sp. was the most abundant species trapped (N = 125) and Tomahawk was the most efficient type of trap to capture this species (N = 97 individuals). Neacomys spinosus and Marmosops bishopi were more trapped in Pitfalls (N = 92 and 100 individuals, respectively) than Shermans and Tomahawks. Monodelphis glirina was more trapped in Shermans and Pitfalls than Tomahawks. Species composition trapped using the three types of traps were distinct. Pitfalls captured a more distinct subset of the small mammal community than the two other live traps. We recommend the association of the three types of traps to reach a more comprehensive sampling of the community of small mammals. Thus, as stated by previous studies, we also recommend the complementary use of Shermans, Tomahawks and Pitfalls to account for a thorough sampling of the whole small mammal community in researches conducted in the tropical forests of Amazonia.

The seasonal diet of Aequidens tetramerus (Cichlidae) in a small forest stream in the Machado River basin, Rondônia, Brazil

Trophic relationships in fish communities are affected by the availability of resources, which in turn is affected by spatial and temporal variations throughout the year. The aims of this study were to characterize the diet of A. tetramerus in a streamlet in the north of Brazil and compare its composition in different hydrological seasons (wet and dry seasons). Collections were performed every two months from October 2011 to September 2012 with the aid of seine nets, hand net and fishing traps in the streamlet located in the Machado River drainage basin in the Rondônia state. Most of the specimens collected were quite small (< 40 mm) and had empty stomachs. Our results showed that A. tetramerus feeds on a wide variety of items of plant origin, such as algae, seeds and leaves, as well as items of animal origin, including bryozoans, crustaceans, fish scales, terrestrial insects and detritus. The data also indicated higher consumption of aquatic insects than other food items, suggesting a primarily insect-based diet. Items of plant and allochthonous origin were consumed more in the wet season than in the dry season, but there were no seasonal differences in the consumption of animal and autochthonous items.

Contribution to the marine propeller hydrodynamic design for small boats in the Amazon region

ABSTRACTIn the Amazon, river navigation is very important due to the length of navigable rivers and the lack of alternative road networks. Boats usually operate in unfavorable conditions, since there is no hydrodynamic relation among propellers, geometry, and the dimensions of the boat hull. Currently, there is no methodology for propeller hydrodynamic optimization with low computational cost and easy implementation in the region. The aim of this work was to develop a mathematical approach for marine propeller design applied to boats typically found on Amazon rivers. We developed an optimized formulation for the chord and pitch angle distributions, taking into account the classical model of Glauert. A theoretical analysis for the thrust and torque relationships on an annular control volume was performed. The mathematical model used was based on the Blade Element Momentum Theory (BEMT). We concluded that the new methodology proposed in this work demonstrates a good physical behavior when compared with the theory of Glauert and the experimental data of the Wageningen B3-50 propeller.

A bio-inspired computational model for motion detection

Tese de Doutoramento (Programa Doutoral em Engenharia Biomédica)