990 resultados para Post-earnings announcement drift
Resumo:
In this study it was evaluated the efficiency of the treatment of wet-processed coffee wastewater in upflow anaerobic sludge blanket (UASB) reactors in two stages, in bench scale, followed by post-treatment with activated sludge in batch. The first UASB reactor was submitted to an hydraulic retention time (HRT) of 6.2 d and organic loading rates (OLR) of 2.3 and 4.5g CODtotal (L d)-1, and the second UASB reactor to HRT of 3.1 d with OLR of 0.4 and 1.4g CODtotal (L d)-1. The average values of the affluent CODtotal increased from 13,891 to 27,926mg L-1 and the average efficiencies of removal of the CODtotal decreased from 95 to 91%, respectively, in the UASB reactors in two stages. The volumetric methane production increased from 0.274 to 0.323L CH4 (L reactor d)-1 with increment in the OLR. The average concentrations of total phenols in the affluent were of 48 and 163mg L-1, and the removal efficiencies in the UASB reactors in two stages of 92 and 90%, respectively, and increased to 97% with post-treatment. The average values of the removal efficiencies of total nitrogen and phosphorus were of 57 to 80% and 44 to 60%, respectively, in the UASB reactors in two stages and increased to 91 and 84% with the post-treatment.
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The reduction of pesticide spraying drift is still one of the major challenges in Brazilian agriculture. The aim of this study was to evaluate the potential of different adjuvant products, such as surfactants, drift retardants, mineral oil and vegetable oil for reducing drift in agricultural spraying. The experiment consisted of quantifying drift of sprayings of 18 adjuvants dissolved in water under controlled conditions in a wind tunnel. Tests were performed in triplicates with spraying nozzles type Teejet XR8003 VK, pressure of 200kPa and medium drops. Solutions sprayed were marked with Brilliant Blue dye at 0.6% (m v-1). The drift was collected using polyethylene strips transversally fixed along the tunnel at different distances from the nozzle and different heights from the bottom part of the tunnel. Drift deposits were evaluated by spectrophotometry in order to quantify deposits. The adjuvants from chemical groups of mineral oil and drift retardant resulted in lower values of drift in comparison with surfactants and water. The results obtained in laboratory show that the selection of appropriate class and concentration of adjuvants can significantly decrease the risk of drift in agricultural spraying. However, the best results obtained in laboratory should be validated with pesticide under field conditions in the future.
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Each year, there is an increase in pesticide consumption and in its importance of use in the large-scale agricultural production, being fundamental the knowledge of application technology to the activity success. The objective of the present study was to evaluate the influence of working pressure on the drift generated by different spray nozzles, assessed in wind tunnel. The treatments were composed of two spray nozzles AXI 110015 and AXI 11002 with pressure levels of 276 and 414 kPa. The spray solution was composed by water and NaCl at 10%. The applications were conducted at wind speed of 2.0 m s-1, being the drift collected at 5.0; 10.0 and 15.0 m away from the spray boom and at heights of 0.2; 0.4; 0.6; 0.8 e 1.0 m from the tunnel floor. To both spray nozzles, the greatest drift was collected at the smallest distance to the spray-boom and at the lowest height. The AXI 11002 nozzle gave a smaller drift relative to the AXI 110015 nozzle for the two tested pressures and for all the collection points. Regardless of the nozzle, a rise in the working pressure increases the spray drift percentage at all distances in the wind tunnel.
Resumo:
This study defined the main adjuvant characteristics that may influence or help to understand drift formation process in the agricultural spraying. It was evaluated 33 aqueous solutions from combinations of various adjuvants and concentrations. Then, drifting was quantified by means of wind tunnel; and variables such as percentage of droplets smaller than 50 μm (V50), 100 μm (V100), diameter of mean volume (DMV), droplet diameter composing 10% of the sprayed volume (DV0.1), viscosity, density and surface tension. Assays were performed in triplicate, using Teejet XR8003 flat fan nozzles at 200 kPa (medium size droplets). Spray solutions were stained with Brilliant Blue Dye at 0.6% (m/ v). DMV, V100, viscosity cause most influence on drift hazardous. Adjuvant characteristics and respective methods of evaluation have applicability in drift risk by agricultural spray adjuvants.
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ABSTRACT This paper aims at evaluating the shelf life of mini tomatoes (Lycopersicum esculentum Mill.) cultivar ‘Sweet Grape’, grown in hydroponics, and stored under environmental and refrigerated conditions inside different packages. We adopted a completely randomized design, in which treatments were combinations of storage conditions: environment (e) and refrigerated (r) with packaging: polyvinyl chloride film (PVC); low-density polyethylene (LDPE); biofilm of tomato fruit of Solanum lycocarpum A.St.-Hil (lobeira) (TFB); cassava starch biofilm (CSB); carnauba wax (Copernicia prunifera) (CW), and without packaging - control (C). Physicochemical and sensory tests were carried out at the beginning (day zero), and at 8, 19, and 33 days of storage (DS). Fruit stored inside PVCr, LDPEe, LDPEr, and CWr had an acceptable shelf life of 33 days. The use of cassava and tomato starches were not effective in controlling fruit fresh weight loss. ‘Sweet Grape’ tomato postharvest conservation was enhanced under refrigerated conditions. The sensory evaluation results revealed that CWr treatment most pleased appraisers, while PCV had the highest rejection rate.
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ABSTRACT This paper aimed at investigating the knowledge level of people working on pesticide spraying activities concerning spray adjuvant properties, as well as collecting information on disposal locations for residues from internal spray tank cleaning, and finally the understanding of pesticide spray drift occurrence in the state of Mato Grosso, Brazil. The information was gathered through a questionnaire answered by participants of a rural extension program in application technology located in nineteen grain and fiber producing regions of Mato Grosso state. Among the mentioned adjuvants, 49.0% belonged to the mineral oil class and 17.9% of participants did not know the functions performed by such products. In addition, 58.5% of the participants discarded residues into the field. Among the participants who answered the question about spray drift occurrence causes, 54.1% indicated problems relating to inadequate weather conditions. In conclusion, there is a lack of knowledge on adjuvant functions, besides of inappropriate residue disposal in the state of Mato Grosso. Spray drift was referred as a problem; however, most of participants were not able to discuss the causes of these losses.
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Climate change has given an impetus to research and developed new technologies to reduce significantly carbon dioxide emissions in energy production in the developed countries. The major pollution source, fossil fuels, will be used as an energy source for many decades, which provides the demand for carbon capture and storage technologies. Over recent years many new technologies has been developed and one of the most promising is calcium-looping in post-combustion carbon capture process, which use carbonation-calcination cycle to capture carbon dioxide from the flue gas of a combustion process. First pilot plant for calcium-looping process has been built in Oviedo, Spain. In this study, a three-dimensional model has been created for the calciner, which is one of the two fluidized bed reactors needed for the process. The calciner is a regenerator where the captured carbon dioxide is removed from the calcium material and then collected after the reactor. Thesis concentrates in creating the calciner 3D-model frame with CFB3D-program and testing the model with two different example cases. Used input parameters and calciner geometry are Oviedo pilot plant design parameters. The calculation results give information about the process and show that pilot plant calciner should perform as planned. This Master’s Thesis is done in participation to EU FP7 project CaOling.
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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.
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The challenges of knowledge sharing after cross-border acquisitions are widely recognised. The study took a new view to the subject by applying a two-level framework provided by the knowledge governance approach. The purpose of the study was to investigate the effects of organizational mechanisms on the conditions of individuals for knowledge sharing in post-acquisition integration context. Qualitative research methods were used in this case study. Individual interviews were performed within an international firm after a recent cross-border acquisition. The results showed that integrators, the rotation of the personnel from the acquiring firm and visits and meetings enhance the conditions at the individual level for knowledge sharing after the acquisition. Respectively, strategic change, matrix structure and foreign HRM practices challenge the conditions at the individual level for knowledge sharing in the early post-acquisition integration phase. The findings are supported by the prior research on knowledge management in acquisitions. In particular, the study enlightens how organizational level actions influence the conditions of individuals for knowledge sharing. The study suggests that organizations should adjust organizational mechanisms to support the conditions of individuals, in order to promote knowledge sharing in the early phase of the integration.
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This study presents a review of theories of the so-called post-industrial society, and proposes that the concept of post-industrial society can be used to understand the recent developments of the World Wide Web, often described as Web 2.0 or social Web. The study combines theories ranging from post-war management science and cultural studies to software development, and tries to build a holistic view of the development of the post-industrial society, and especially the Internet. The discourse on the emergence of a post-industrial society after the World Wars has addressed the ways in which the growing importance of information, and innovations in digital communications technology, are changing our society. It is furthermore deeply connected with the discourse on the postmodern society, which emphasizes cultural fragmentation, intertextuality, and pluralism. The Internet age is characterized by increasing masses of information that are managed through various technologies. While 1990s Internet technologies often used the network as a traditional broadcasting channel with added interactivity, Web 2.0 technologies are specifically designed to utilize the network model by facilitating communication between various services and devices, and analyzing the relationships between users and objects in order to produce intelligent insight. The wide adoption of the Internet, and recently of Internet-enabled mobile devices, is furthermore continuously producing new ways of communicating, consuming, and producing. Applications of the social Web, such as social media or social networking services, are permanently changing our traditional social, cultural, and economic practices. The study first presents an overview of the post-industrial society, the Internet, and the concept of Web 2.0. Then the concept of social Web is described with an analysis of the term social media, the brief histories of the interactive Web and social networking services, and a description of the concept ―long tail‖, used to represent the masses of information available in the Web that do not receive mainstream attention. Finally, methods for retrieving and filtering information, modeling social and cultural relationships, and communicating with customers, are presented.
Resumo:
OBJECTIVE: To identify the incidence of pelvic infection after miscarriage undergoing uterine evacuation in a tertiary hospital in southern Brazil and to compare with the international literature.METHODS: we reviewed electronic medical records of the Hospital de Clinicas de Porto Alegre of all patients who underwent uterine evacuation for miscarriage between August 2008 and January 2012 were reviewed. We included all patients submitted to uterine curettage due to abortion and who had outpatient visits for review after the procedure. We calculated emographic and laboratory data of the study population, number needed for treatment (NNT) and number needed to harm (NNH).RESULTS: of the 857 revised electronic medical records, 377 patients were subjected to uterine evacuation for miscarriage; 55 cases were lost to follow-up, leaving 322 cases that were classified as not infected abortion on admission. The majority of the population was white (79%); HIV prevalence and positive VDRL was 0.3% and 2%, respectively. By following these 322 cases for a minimum of seven days, it was found that the incidence of post-procedure infection was 1.8% (95% CI 0.8 to 4). The NNT and NNH calculated for 42 months were 63 and 39, respectively.CONCLUSION: The incidence of post-abortion infection between August 2008 to January 2012 was 1.8% (0.8 to 4).
Resumo:
Unsuccessful mergers are unfortunately the rule rather than the exception. Therefore it is necessary to gain an enhanced understanding of mergers and post-merger integrations (PMI) as well as learning more about how mergers and PMIs of information systems (IS) and people can be facilitated. Studies on PMI of IS are scarce and public sector mergers are even less studied. There is nothing however to indicate that public sector mergers are any more successful than those in the private sector. This thesis covers five studies carried out between 2008 and 2011 in two organizations in higher education that merged in January 2010. The most recent study was carried out two years after the new university was established. The longitudinal case-study focused on the administrators and their opinions of the IS, the work situation and the merger in general. These issues were investigated before, during and after the merger. Both surveys and interviews were used to collect data, to which were added documents that both describe and guide the merger process; in this way we aimed at a triangulation of findings. Administrators were chosen as the focus of the study since public organizations are highly dependent on this staff category, forming the backbone of the organization and whose performance is a key success factor for the organization. Reliable and effective IS are also critical for maintaining a functional and effective organization, and this makes administrators highly dependent on their organizations’ IS for the ability to carry out their duties as intended. The case-study has confirmed the administrators’ dependency on IS that work well. A merger is likely to lead to changes in the IS and the routines associated with the administrators’ work. Hence it was especially interesting to study how the administrators viewed the merger and its consequences for IS and the work situation. The overall research objective is to find key issues for successful mergers and PMIs. The first explorative study in 2008 showed that the administrators were confident of their skills and knowledge of IS and had no fear of having to learn new IS due to the merger. Most administrators had an academic background and were not anxious about whether IS training would be given or not. Before the merger the administrators were positive and enthusiastic towards the merger and also to the changes that they expected. The studies carried out before the merger showed that these administrators were very satisfied with the information provided about the merger. This information was disseminated through various channels and even negative information and postponed decisions were quickly distributed. The study conflicts with the theories that have found that resistance to change is inevitable in a merger. Shortly after the merger the (third) study showed disappointment with the fact that fewer changes than expected had been implemented even if the changes that actually were carried out sometimes led to a more problematic work situation. This was seen to be more prominent for routine changes than IS changes. Still the administrators showed a clear willingness to change and to share their knowledge with new colleagues. This knowledge sharing (also tacit) worked well in the merger and the PMI. The majority reported that the most common way to learn to use new ISs and to apply new routines was by asking help from colleagues. They also needed to take responsibility for their own training and development. Five months after the merger (the fourth study) the administrators had become worried about the changes in communication strategy that had been implemented in the new university. This was perceived as being more anonymous. Furthermore, it was harder to get to know what was happening and to contact the new decision makers. The administrators found that decisions, and the authority to make decisions, had been moved to a higher administrative level than they were accustomed to. A directive management style is recommended in mergers in order to achieve a quick transition without distracting from the core business. A merger process may be tiresome and require considerable effort from the participants. In addition, not everyone can make their voice heard during a merger and consensus is not possible in every question. It is important to find out what is best for the new organization instead of simply claiming that the tried and tested methods of doing things should be implemented. A major problem turned out to be the lack of management continuity during the merger process. Especially problematic was the situation in the IS-department with many substitute managers during the whole merger process (even after the merger was carried out). This meant that no one was in charge of IS-issues and the PMI of IS. Moreover, the top managers were appointed very late in the process; in some cases after the merger was carried out. This led to missed opportunities for building trust and management credibility was heavily affected. The administrators felt neglected and that their competences and knowledge no longer counted. This, together with a reduced and altered information flow, led to rumours and distrust. Before the merger the administrators were convinced that their achievements contributed value to their organizations and that they worked effectively. After the merger they were less sure of their value contribution and effectiveness even if these factors were not totally discounted. The fifth study in November 2011 found that the administrators were still satisfied with their IS as they had been throughout the whole study. Furthermore, they believed that the IS department had done a good job despite challenging circumstances. Both the former organizations lacked IS strategies, which badly affected the IS strategizing during the merger and the PMI. IS strategies deal with issues like system ownership; namely who should pay and who is responsible for maintenance and system development, for organizing system training for new IS, and for effectively run IS even during changing circumstances (e.g. more users). A proactive approach is recommended for IS strategizing to work. This is particularly true during a merger and PMI for handling issues about what ISs should be adopted and implemented in the new organization, issues of integration and reengineering of IS-related processes. In the new university an ITstrategy had still not been decided 26 months after the new university was established. The study shows the importance of the decisive management of IS in a merger requiring that IS issues are addressed in the merger process and that IS decisions are made early. Moreover, the new management needs to be appointed early in order to work actively with the IS-strategizing. It is also necessary to build trust and to plan and make decisions about integration of IS and people.