882 resultados para Earnings announcement
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The deslignification with oxygen, also denominated pre-O2, consists in a whitening stage, which consists of accomplishing an oxidation of the lignin, and remove it with the alkali, providing a larger earnings in the bleaching of the pulp. The pre-O2 is a process already very established, where a significant part of the cellulose of whitened short fiber produced nowadays suffers deslignification for this method. The conditions of work of this stage contemplate directly in the results of the deslignification level, in the physical, optical and mechanics properties of the pulp, and consequently of the paper, because this is important to know their effects fully. The main variables related to the control of this process are respectively: pressure and oxygen load, alkaline load, consistence, time and temperature, being this last variable was the study focus in this work. The objective of the work was to analyze the effect of the variation of the temperature in the oxygen whitening along every bleaching process of the pulp, refine and in the optical, physics and mechanics properties of the paper. The development of the work was based in four temperature levels (90, 95, 100 and 105°C) combined to two whitening sequences (OD0(E+P)D1P and OAHTD0(E+P)D1P). The results obtained in the oxygen deslignification stage indicated that the elevation of the temperature contemplated in increases of the whiteness, deslignification efficiency and in the viscosity loss allied to the reduction of the selectivity of the process. In the remaining of the whitening, the sequence that included the acid hydrolysis presented values slightly inferior of whiteness, kappa number, viscosity and yield in relation to the other sequence when compared with the samples of same temperatures. Already the physical tests showed that the sequence with acid stage amplifies the values of capillary... (Complete abstract click electronic access below)
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This paper consists in applying the Modern Theory of Portfolio (MPT) using central position measurements for modeling the return on investment fund of a renowned financial institution and compare with the Medium- CVaR model. The measurement of risks and returns becomes increasingly important for investors to minimize their losses to maximize thus their possibilities of earnings, taking into account sudden change scenarios. We present concepts of investment funds used as data and research on central position measurements to determine which measure was more suitable. To assemble the Efficient Frontier of assets considering the method proposed measure of central position-CVaR position is used MatLab. Then, after getting the Frontier, it was possible to compare it with the Medium-CVaR model, already proven effective. Finally, we analyze the viability of the proposed model in portfolio management
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Pós-graduação em Serviço Social - FCHS
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In this paper, I will present a proposal for teachers’instrumentation in ICT by the configuration of a virtual learningenvironment (MOODLE) for advising Linguistics graduate students’projects on teacher education and language teaching mediated by digitaltechnologies. The context of the proposal is teaching as work,occasioned by an announcement from the IHE to encourage the use ofICT. Following the theoretical assumptions adopted by the ALTERresearch group, and confronted with the goals set in the text of theannouncement, the instrumentation involved the reorganization ofcontents provided by a graduate course in the research process steps:planning, implementation and dissemination, and of the artifactsaffordances: information, communication and production.
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Inflation targeting regime is a monetary policy adopted by several countries in the 1990s, Brazil being among them, which adopted it in 1999 after a currency crisis. With a theoretical framework inspired by the new-classical theory, this regime is adopted by countries attempting to achieve price stability and it brings the prior announcement of a numerical target for inflation as a key feature. The present work aims at discussing the use of IPCA (Consumer Price Index) as a measuring index for Brazil's inflation after briefly explain the theoretical basis of the IT regime.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Soybean cross-seeding tillage came from better spatial arrangement of plants per area, so some producers have opted for this tillage system, which consists in seeding the area in two steps, forming a chessboard with perpendicular lines of tillage. This study aims to analyse the soybean productivity and production costs when it planted in different dispositions of crossed tillage. The experiment was conducted during the harvests 2011/2012 and 2012/2013 at Lageado Farm of the FCA/UNESP, Botucatu-SP, in an area cultivated under no-tillage. The experimental design was in randomized block with five treatments and eight replications. The treatments were: seeding in parallel rows with recommended fertilization and recommended plant population (conventional); cross-seeding with doubled fertilization and doubled plant population; cross-seeding with recommended plant population and doubled fertilization; cross-seeding with doubled plant population and recommended fertilization; cross-seeding with fertilization and recommended plant population. The results showed statistical difference among the treatments, with increased productivity for the cross-seeding with doubled plant population and recommended fertilization. However the conventional tillage with parallel lines shows higher net earnings than soybean cross-seeding, being more profitable for producer.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Pós-graduação em Serviço Social - FCHS
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Apple is a fruit that offers promising prospect for industrialization as it has favorable characteristics for this purpose and can obtain products with good acceptance. In Brazil, approximately 15% of the production is processed into juice, and a portion is exported. Among the fresh fruit and juice, apple adds US$ 30 million annually to the Brazilian foreign exchange earnings. The aim of this study was to characterize, using chemical analysis, concentrated juices, commercial apple juice, nectar, and soft drink. In addition, to compare them with their respective Quality and Identity Standards (PIQ) published by the Ministry of Agriculture, Livestock and Food Supply (MAPA) and Codex Alimentarius. Concentrated juices and commercial beverages were analyzed in triplicate for soluble solids content (Brix), pH, total acidity (AT), and ratio. In concentrated juices, the Total Sugar Reducer (ART) was also assessed. The results obtained in the laboratory were compared with the PIQ and Codex Alimentarius to verify compliance with applicable regulations. Seven concentrate juices, five juices, six nectars, and three apple-flavoured soft drinks were analyzed. The Brix of pulpy and clarified concentrated juices were, respectively, 71.16±1.29 and 40.40±0.57°Brix. In all concentrated juices, the Brix was in accordance with Codex Alimentarius. The Brix and AT in sweetened clarified juices were 11.50±0.14°Brix and 0.18±0.04g of malic acid/100g sample. In pulpy whole juices the values were 11.20±0.70°Brix and 0.30±0.06g of malic acid/100g sample. The values of Brix and AT in apple-flavoured soft drinks were 11.03±0.93°Brix and 0.18±0.04g of malic acid/100ml sample. Commercial juices and soft drinks also presented °Brix and AT in accord with the PIQ established by MAPA. The apple nectars could not be compared with the standards because they are not published by MAPA or Codex Alimentarius. The definition of the PIQ is an important tool for quality control of beverages manufacture in Brazil. Therefore, it is recommended for the control agencies to define the parameters that are not established.
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If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.
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Opportunities and Challenges Within Wildlife Damage Management, by Robert H. Schmidt, Department of Fisheries and Wildlife, Utah State University, Logan Utah 84322-5210 IVFDM Not IVPDM by Robert H. Giles, Jr., Department of Fisheries and Wildlife Sciences, Virginia Polytechnic Institute and State University, Blacksburg, VA 24061-0321 Letter to Editor RE: Pet Sterilization and Animal Rights Correspondence Course Announcement-- Utah State University Virus "Cure" for Rabbit Problem Eludes Human Controls Call for Nominations for Berryman Institute Awards Video Review: Review of "Professional Coyote Trapping" Produced by Fur-Fish-Game, 2878, E. Main St., Columbus, OH 43209. 80 minutes. Wildlife Control Seminar Makes Points With Michigan Man
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This paper consists of a review of the literature about dividend policy in Brazil, focusing on the empirical studies conducted from 1990 to 2010 that were published in major Brazilian administration, accounting and finance journals and major conference proceedings on this subject. The analyzed sample comprised 39 studies using various methods and conducted in various periods. Based on the model of Harris and Raviv (1991), this paper grouped studies according to model type, and it found five main categories. We were able to find some tendencies, such as: dividend policy relevance in the Brazilian market; confirmation of existence of agency problems; conflicting findings regarding the clientele hypothesis; tax signaling in, and tax impact on, defining dividend policy; non-conflicting findings regarding key factors of dividend policy..
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The purpose of this study was to determine whether there were significant differences in accounting indicators when comparing sustainable enterprises to other similar companies that are not considered as sustainable. The Corporate Sustainability Index of BM (São Paulo Stock, Commodities and Futures Exchange) was the criterion selected to break down the samples into sustainable and non-sustainable enterprises. The accounting indicators were separated into two kinds: risk (dividend payout, percentage growth of assets, financial leverage, current liquidity, asset size, variability of earnings, and accounting beta) and return (ROA, ROE, asset turnover, and net margin). We individually analyzed the companies in the energy sector, followed by those in the banking sector, as well as the entire ISE portfolio as of 2008/2009, including all the sectors. Mann-Whitney tests were performed in order to verify the difference of the means between the groups (ISE and non-ISE). The results, considering the method chosen and the time span covered by the study, indicate that there are no differences between sustainable companies and the others, when they are assessed by the accounting indicators used here.
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This thesis contains four different studies on the dynamics of gender in households and workplaces. The relationship between family life and work life is in focus, particularly in the paper on labour market outcomes after divorce. In the introductory chapter, the Swedish context is briefly described. The description focuses on gender differences in the labour market and in the home. Theories concerning the division of work in the household are discussed, as are two theories on labour market discrimination, viz. taste discrimination and statistical discrimination. The theory part is concluded with a discussion of social closure processes and gendered organizational structures. The Reproduction of Gender. Housework and Attitudes Towards Gender Equality in the Home Among Swedish Boys and Girls. The housework boys and girls age 10 to 18 do, and their attitudes towards gender equality in the home are studied. One aim is to see whether the work children do is gendered and if so, whether they follow their parents’, often gendered, pattern in housework. A second aim is to see whether parents’ division of work is related to the children’s attitude towards gender equality in the home. The data used are taken from the Swedish Child Level of Living Survey (Child-LNU) 2000. Results indicate that girls and boys in two-parent families are more prone to engage in gender-atypical work the more their parent of the same sex engages in this kind of work. The fact that girls still do more housework than boys indicates that housework is gendered work also among children. No relation between parents’ division of work and the child’s attitude towards gender equality in the home was found. Dependence within Families and the Household Division of Labor – A Comparison between Sweden and the United States. This paper assesses the relative explanatory value of the resource-bargaining perspective and the doing-gender approach in analysing the division of housework in the United States and Sweden from the mid-1970s to 2000. Data from the Swedish Level of Living Survey (LNU) and the Panel Study of Income Dynamics (PSID) were used. Overall results indicate that housework is truly gendered work in both countries during the entire period. Even so, the results also indicate that gender deviance neutralization is more pronounced in the United States than in Sweden. Unlike Swedish women, American women seem to increase their time spent in housework when their husbands are to some extent economically dependent on them, as if to neutralize the presumed gender deviance. Divorce and Labour Market Outcomes. Do Women Suffer or Gain? In this paper, the interconnected nature of work and family is studied by looking at labour market outcomes after divorce. The data used are retrospective work and family histories collected in LNU 1991. A hazard regression model with competing risks reveals that women’s chances of improving their occupational prestige appear to be better after divorce compared to before. Increased working hours and perhaps also increased energy invested in the job may pay off in better occupational opportunities. Worth noting, however, is that the outcome among women with a less firm labour market attachment is more often to a job of lower prestige than one of higher prestige. Hence, the labour market outcome for women after divorce is to some extent conditioned by their labour market attachment at the time of divorce. Men, on the other hand, in most cases seem to suffer occupationally from divorce. For separated men the risk of negative changes in occupational prestige is greater than for cohabiting men. Formal On-the-job Training. A Gender-Typed Experience and Wage- Related Advantage? Formal on-the-job training (FOJT) can have a positive impact on wages and on promotion opportunities. According to theory and earlier research, a two-step model of gender inequality in FOJT is predicted: First, women are less likely than men to take part in FOJT and, second, once women do get the more remunerative training, they are not rewarded for their new skills to the same extent as men are. Pooled cross-sectional data from the Swedish Survey of Living Conditions (ULF) in the mid-nineties were used. Results show that women are significantly less likely than men to take part in FOJT. Among those who do receive training, women are more likely to take part in industry-specific training, whereas men are more likely to participate in general training and training that increases promotion opportunities. The two latter forms of training significantly raise a man’s annual earnings but not a woman’s. Hence, the theoretical model is supported and it is argued that this gender inequality is partly due to employers’ discriminatory practices.