990 resultados para Municipal Budget


Relevância:

20.00% 20.00%

Publicador:

Resumo:

Apocynaceae sensun strictum from the Mucuge Municipal Park, Bahia, Brazil, including the valid publication of two names in Mandevilla Lindl. The flora of Rauvolfioideae and Apocynoideae, which together form Apocynaceae s.s., from the Mucuge Municipal Park, Chapada Diamantina, State of Bahia, Brazil, is presented. Eight species and five genera were recognized. Mandevilla is the most diverse genus, With four species: M. scabra (Hoffmans. ex Roem. & Schult.) K. Schum., M. tenuifolia (J.C. Mikan) Woodson, M. bahiensis (Woodson) M.F. Sales & Kinoshita-Gouvea, and M.microphylla (Stadelm.) M.F. Sales & Kinoshita-Gouvea, the last two are a new status and a new combination, respectively, whose names are being validly published here. The four remaining genera are each represented by one species: Couma rigida Mull. Arg., Stipecoma peltigera (Stadelm.) Mull Arg,, Temnadenia violacea (Veil.) Miers, and Himatanthus bracteatus (A. DC.) Woodson. Identification key, descriptions, comments and illustrations are presented for every species.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This article describes and compares three heuristics for a variant of the Steiner tree problem with revenues, which includes budget and hop constraints. First, a greedy method which obtains good approximations in short computational times is proposed. This initial solution is then improved by means of a destroy-and-repair method or a tabu search algorithm. Computational results compare the three methods in terms of accuracy and speed. (C) 2007 Elsevier B.V. All rights reserved.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This work models the carbon neutralization capacity of Brazil`s ethanol program since 1975. In addition to biofuel, we also assessed the mitigation potential of other energy products, such as, bioelectricity, and CO(2) emissions captured during fermentation of sugar cane`s juice. Finally, we projected the neutralization capacity of sugar cane`s bio-energy system over the next 32 years. The balance between several carbon stocks and flows was considered in the model, including the effects of land-use change. Our results show that the neutralization of the carbon released due to land-use change was attained only in 1992, and the maximum mitigation potential of the sugar cane sector was 128 tonnes Of CO(2) per ha in 2006. An ideal reconstitution of the deployment of the sugar cane sector, including the full exploitation of bio-electricity`s potential, plus the capture Of CO(2) released during fermentation, shows that the neutralization of land-use change emissions would have been achieved in 1988, and its mitigation potential would have been 390 tCO(2)/ha. Finally, forecasts of the sector up to 2039 shows that the mitigation potential in 2039 corresponds to 836 tCO(2)/ha, which corresponds to 5.51 kg Of CO(2) per liter of ethanol produced, or 55% above the negative emission level. (C) 2009 Elsevier Ltd. All rights reserved.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

In areas of Australia where viticultural operations have been limited by lack of an acceptable irrigation water source, considerable expansion has occurred through the use of recycled wastewater. Despite this rapid expansion, little is known of the potential impacts of the water’s chemical constituents on soil properties, or the long-term sustainability of the vineyards using the water. In order to establish the impacts of drip irrigated recycled wastewater on a vineyard in Great Western, Australia, a study comparing the soils from the vineyard inter-row and row area was undertaken. Chemical and physical properties of the soil with varying distances from the drip emitter were also investigated. During the irrigation season, significant differences between the inter-row and row area were found for several chemical parameters including pH(1:5soil/water) (P<0.001), electrical conductivity (EC1:5) (P<0.001), water-soluble sodium (WS Na+) (P<0.001), and water-soluble chloride (WS Cl-) (P<0.001). This paper will discuss differences observed between soil properties of the inter-row and vine row area, as well as the spatial distribution of solutes under the drip emitter.

Relevância:

20.00% 20.00%

Publicador:

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This article presents the findings from a case study of the 2004–05 annual budgets prepared by the Commonwealth, state and territory governments of Australia. The study examined the headline budget balance (general government sector surplus or deficit) announced in the budget papers and speeches of each of the nine governments. Findings indicate the adoption of varying measurement bases and a consequent lack of comparability in the headlined budget balance numbers. Accounting reforms have resulted in adoption of two different systems of accrual accounting by governments — the Government Finance Statistics (GFS) system and the professional Australian Accounting Standards (AAS) system — which provide significantly different measurements of the budget balance. However, there has been no prescription of the manner in which these alternative measures should be presented. This raises a number of questions from an accounting perspective.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The introduction of accrual accounting principles for government reporting in recent years has been complicated by the presence of two alternative financial reporting frameworks, the Government Finance Statistics (GFS) framework and the Australian professional accounting standard rules. This paper presents the findings from a study of the 2004-05 and 2005-06 annual budgets prepared by the Australian Commonwealth government and the governments of the six Australian States and the two Australian Territories. The study examined the basis for the budget balance numbers (government surplus or deficit) headlined in the budgets of each of the nine governments over the two year period. Findings indicate the adoption of varying measurement bases and a resultant lack of inter-governmental and inter temporal comparability. A number of departures from the measurements
prescribed in the reporting frameworks were also observed.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The squirrel glider (Petaurus norfolcensis) occurs in forests and woodlands in eastern Australia. In Victoria it is now largely restricted to small, fragmented areas and is considered endangered. In this study, the time-budget, feeding behaviour and related habitat use of the squirrel glider were investigated in a linear remnant of roadside vegetation near Euroa, Victoria. Timed observations of three males and three females, fitted with radio-collars, were made in each of four seasons. Gliders were observed for a total of 53.2 h, during which they devoted 72% of time to foraging activities. Grooming accounted for 16% of observation time. Exudates associated with homopterous insects were the primary food items consumed throughout the year. Arthropods, nectar and pollen, and Acacia gum formed the remainder of the diet. The proportion of time devoted to harvesting these food items showed marked seasonal variation. The primary dependence on homopterous insect exudates in this study area contrasts with other investigations at sites of greater floristic diversity where nectar and pollen were the most important dietary resources. This highlights the need to obtain ecological information from the range of habitats occupied by a species. Large trees are a vital habitat component of remnant linear vegetation in this study area, providing gliders with critical foraging resources. Retention of such trees is essential for the longevity of glider populations.