Efficiency of pneumatic and horizontal perforated disk meter mechanism in corn no-tillage seeders in soil with different mobilization reports

This work objectified to evaluate the efficiency of two meter mechanism of corn seeds when submitted to different forward speed and soil management system during the non-tillage seeding. It was used a factorial design in randomized blocks. The factors whose effects were examined were related to the seeders with pneumatic and horizontal disk meter mechanisms for the distribution of the seeds, to the set tractor-seeder forward speeds (4.4; 8.0 and 9.8 km h-1), and to the soil management system considering the corn no-tillage seeding over minimum tillage with chisel plow and the no-tillage system for the seeding of oat culture (Avena strigosa Schreb). It was verified that the forward speed didn't influence the initial and final stands of plants but it interfered in the regularity of longitudinal distribution of plants. The smallest speed provided the largest percentile of normal spacing between plants. The pneumatic meter mechanism presented better performance than the horizontal disk perforated in the longitudinal distribution of plants. About corn productivity aspect it's indifferent the recommendation of use for pneumatic and perforated horizontal disk meter mechanism of seeds.

Earnings management in the process of preparing corporate financial reports

Earnings management (EM) literature examines managers’ use of judgment in financial reporting and in structuring transactions to alter financial reports for a specific reason. Mainstream EM literature strongly concentrates on statistical research methodologies and it is driven by positive accounting theory. Although EM occurs in the process of preparing corporate financial reports, that process has so far largely remained a “black box” in prior literature. The purpose of this study is to analyze what EM is, how and why it unfolds and how it is intertwined in the process of preparing corporate financial reports. In order to meet the needs of the study, a qualitative case study method will be used. The contribution of this study is threefold. First, it indicates that the concept of EM is not as unam-biguous as the prior literature has assumed. I find that EM is socially constructed and more open to interpretation than absolutely dichotomous conception given by previous studies. Second, this study contributes to our knowledge of the role and the importance of actors involved in conducting EM, indicating that EM is much more actor-dependent than the prior literature has assumed. Third, this study broadens our knowledge base with regard to the processes and potential for EM in academic research.

Cemetery Committee Reports, Welland County, 1946

In 1946 the cemetery committee reported at least twice to the Welland County council. The reports included the state of cemeteries within the county boundaries and recommendations for grants to be made for their maintenance. The committee consisted of George F. Broadley, Chairman, and Herbert T. Guess, Irvin Edward Michener and Ellis P. Morningstar.

We need to have a conversation about OpenURL, a close look at a corpus of error reports from the 2013 academic year. Or, How I learned to stop worrying and give up on clean metadata.

Presented at Access 2014, winner of poster contest.

Second International American Conference México: 1901-1902: Organization of the Conference, Projects, Reports, Motions, Debates and Resolutions

UANL

Bélgica, museos, comerciales, servicio consular, enseñanza y propaganda industrial y mercantil

UANL

Message from the President of the United States to the two Houses of Congress: at the commencement of the first session of the Thirty-ninth Congress, with the reports of the heads of departments and selections from accompanying documents

UANL

Building Digital. Repository Of Project Reports: A Proposal for cusat

The effective organization and utilisation of resources produced by the students, faculty and research scholars in university departments assume greater significance. Institutional repositories are developed by many institutions to provide resources and materials that support students in their studies. The present study recognizes the value of such a repository in the Engineering and Technology discipline in Cochin University of Science and Technology. The paper explains the need for a digital repository ofproject reports. The authors present a modelfor digital repository, and the organization.and administration of such a repository. The study also analyses the various other factors associated with the proposed depository.