Gradual correction of phosphorus availability in the no-tillage system

ABSTRACT In areas cultivated under no-tillage system, the availability of phosphorus (P) can be raised by means of the gradual corrective fertilization, applying phosphorus into sowing furrows at doses higher than those required by the crops. The objective of this work was to establish the amount of P to be applied in soybean crop to increase content of P to pre-established values at the depth of 0.0 to 0.10 m. An experiment was carried out on a clayey Haplorthox soil with a randomized block experimental design distributed in split-split plot, with four replications. Two soybean crop systems (single or intercropped with Panicum maximum Jaca cv. Aruana) were evaluated in the plots. In addition, it was evaluated four P levels (0, 60, 120 and 180 kg ha-1 P2O5) applied in the first year in the split plots; and four P levels (0, 30, 60 and 90 kg ha-1 P2O5) applied in the two subsequent crops in the split-split plot. Contents of P were extracted by Mehlich-1 and Anion Exchange Resin methods from soil samples collected in the split-split plot. It was found that it is necessary to apply 19.4 or 11.1 kg ha-1 of P2O5, via triple superphosphate as source, to increase 1 mg dm-3 of P extracted by Mehlich-1 or Resin, respectively, in the 0.0 to 0.10 m layer of depth. The soil drain P character decreases as the amount of this nutrient supplied in the previous crops is increased.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

Access to information: assessment of the use of automated interaction technologies in call centers

With the purpose of at lowering costs and reendering the demanded information available to users with no access to the internet, service companies have adopted automated interaction technologies in their call centers, which may or may not meet the expectations of users. Based on different areas of knowledge (man-machine interaction, consumer behavior and use of IT) 13 propositions are raised and a research is carried out in three parts: focus group, field study with users and interviews with experts. Eleven automated service characteristics which support the explanation for user satisfaction are listed, a preferences model is proposed and evidence in favor or against each of the 13 propositions is brought in. With balance scorecard concepts, a managerial assessment model is proposed for the use of automated call center technology. In future works, the propositions may become verifiable hypotheses through conclusive empirical research.

Ambivalent implications of health care information systems: a study in the Brazilian public health care system

This article evaluates social implications of the "SIGA" Health Care Information System (HIS) in a public health care organization in the city of São Paulo. The evaluation was performed by means of an in-depth case study with patients and staff of a public health care organization, using qualitative and quantitative data. On the one hand, the system had consequences perceived as positive such as improved convenience and democratization of specialized treatment for patients and improvements in work organization. On the other hand, negative outcomes were reported, like difficulties faced by employees due to little familiarity with IT and an increase in the time needed to schedule appointments. Results show the ambiguity of the implications of HIS in developing countries, emphasizing the need for a more nuanced view of the evaluation of failures and successes and the importance of social contextual factors.

Goa : Port of Call and Strangers at Home

The Portuguese were the last batch of strangers who sought to make Goa their home

A System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecard

This study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.

A system dynamics-based simulation

This study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.

Green microfinance: the case of the Cresol System in Southern Brazil

Climate change which until recently seemed a luxury for the microfinance sector, now appears to be crucial for the future of the sector. Due to their low adaptive capacity, the millions of MF clients worldwide happen to be the most vulnerable to a changing climate. Adapting previous analysis conducted in Nepal and Bangladesh by Agrawala and Maëlis (2010) to the Brazilian context, in this inductive qualitative study we aim to assess potential synergies between MF and CC actions and what strategies can be harnessed to better respond to CC vulnerabilities at client/MF level. To do so, we investigated the case of the second largest rural microcredit programme in Brazil, Sistema Cresol de Cooperativas de Crédito Rural com Interação Solidária. Albeit important overlaps between Cresol's product envelope and CC strategies exist, there is still room to realise synergies to both mitigate a new potential source of risk to Cresol's portfolio and to increase clients' adaptive capacity.

Stability Condition Based Sliding Mode Modulators for Multilevel Power Converters

Sliding mode controllers for power converters usually employ hysteresis comparators to directly generate the power semiconductors switching states. This paper presents a new sliding mode modulator based on the direct implementation of the sliding mode stability condition, which for multilevel power converters shows advantages, as branch equalized switching frequencies and less distortion on the ac currents when operating near the rated converter power. The new sliding mode multilevel modulator is used to control a three-phase multilevel converter, operated as a reactive power compensator (STATCOM), implementing the stability condition in a digital signal processing system. The performance of this new sliding mode modulator is compared with a multilevel modulator based on hysteresis comparators. Simulation and experimental results are presented in order to highlight the system operation and control robustness.