Building post crisis watchtowers: investment management Systems and new institutional logics for regulatory compliance

The financial crisis of 2007-2009 has precipitated large scale regulatory change. Tight deadlines for implementation require organizations to start working on remediation projects before final drafts of regulations are crystalized. Firms are faced with engaging in complex and costly change management programs at a time when profits are diminished. As a consequence of these factors, pre-crisis logics for organizing compliance practices are being questioned and new approaches introduced. Our study explores the use of Investment Management Systems (IMS) in facilitating compliance arrangements. Our motivation is to understand the new logics and the part played by IMS in supporting these approaches. The study adopts an institutional logics perspective to explore the use of such systems at eight financial organizations. The study found new logics for organizing compliance include consolidation, centralization, harmonization and consistency and that the IMS plays an important role in supporting and enabling related activities.

Spatial variability of soil physical properties in two management systems in sugarcane crop

O objetivo deste trabalho foi caracterizar a variabilidade espacial da densidade do solo (Ds), teor de água no solo (θ) e porosidade total (Pt) em dois sistemas de manejo da colheita da cana-de-açúcar, com queima e sem queima, em um Latossolo Vermelho, na camada de 0-0,20 m. A área de estudo está localizada no município de Rio Brilhante-MS, na Usina Eldorado. A parcela de cada talhão apresentou malha com comprimento de 180 m e largura de 145,6 m, perfazendo 90 pontos distribuídos na forma de uma grade de nove colunas por dez linhas, com pontos distanciados 20 m de seu vizinho. Foram coletadas amostras de solo na camada de 0-0,20 m, nos anos agrícolas de 2007/2008 e 2008/2009. O sistema de colheita com queima apresentou maior densidade em relação ao mecanizado, nos dois períodos de análise. O teor de água no solo, assim como a porosidade, teve aumento proporcional com relação à diminuição da densidade do sistema de colheita com queima para com o mecanizado.

Effects of soil management systems on soil microbial activity, bulk density and chemical properties

Este trabalho teve por objetivo estudar os efeitos de diferentes sistemas de uso e manejo na densidade do solo nas suas propriedades químicas e na atividade microbiana em um Latossolo Vermelho distrófico (Oxisol). As amostras de solo foram retiradas de parcelas dos seguintes tratamentos: cerrado denso preservado, pastagem de Brachiaria decumbens degradada (20 anos), plantio direto com rotação de culturas (8 anos) e sistema convencional com rotação de culturas anuais (10 anos). O delineamento experimental utilizado foi o inteiramente casualizado, com dez repetições. O uso contínuo de plantio direto resultou em mais alta taxa de C-biomassa microbiana e menor perda relativa de carbono pela respiração basal, podendo determinar, desta forma, maior acúmulo de C no solo a longo prazo. Proporcionou, ainda, melhoria na densidade aparente e nas propriedades químicas do solo. Assim, o sistema plantio direto, com manejo de culturas, mostrou ser uma alternativa para a conservação e manutenção das condições físicas e do potencial produtivo de solos de cerrado.

Chemical attributes of a savannah Typic Hapludox soil under management systems

O trabalho teve por objetivo estudar as modificações de atributos químicos de um Latossolo Vermelho após dois anos de manejo com adubação orgânica e/ou mineral com diferentes sistemas de cultivo. O experimento foi realizado na área experimental da Universidade Estadual Paulista - UNESP, localizada no município de Selvíria, Estado do Mato Grosso do Sul, no ano agrícola 2004/2005 e 2005/2006. Os tratamentos foram: cultivo convencional; cultivo mínimo e semeadura direta. As adubações foram: testemunha (sem adubação); adubação mineral (300 kg ha-1 da fórmula 20-00-20); adubação orgânica (esterco bovino - 20 Mg ha-1); adubação orgânica (esterco bovino) + ½ adubação mineral recomendada para a cultura utilizada; 20 e 30 Mg ha-1 de lodo de esgoto. em um ano foi utilizada a soja como cultura e no seguinte o sorgo. Avaliaram-se os atributos químicos do solo em quatro camadas. Os atributos químicos do Latossolo Vermelho foram modificados no primeiro ano após as adubações; a adubação com esterco, lodo de esgoto e a combinação do esterco+adubação mineral foram eficazes em modificar os atributos químicos do solo estudado; o lodo de esgoto foi mais eficaz na recuperação do P do solo e, a semeadura direta contribuiu para o aumento de K no solo

Determination of the quality index of a Paleudult under sunflower culture and different management systems

Soil is an essential resource for life and its properties are susceptible to be modified by tillage systems. The impact of management practices on soil functions can be assessed through a soil quality index. It is interesting to assess soil quality in different soil types. Therefore, the aim of this study was to determine the soil quality index of a Paleudult under different management conditions and sunflower culture. The experiment was carried out in Botucatu (SP, Brazil), in an 11-year non-tilled area used for growing soybean and maize during summer and black oat or triticale in winter. Four management systems were considered: no-tillage with a hoe planter (NTh), no-tillage with a double-disk planter (NTd), reduced tillage (RT) and conventional tillage (CT). Soil samples were taken from the planting lines at harvest time. To determine the soil quality indices, following the methodology proposed by Karlen and Stott (1994), three main soil functions were assessed: soil capacity for root development, water storage capacity of the soil and nutrient supply capacity of the soil. The studied Paleudult was considered a soil with good quality under all the observed management systems. However, the soil quality indices varied between treatments being 0.64, 0.68, 0.86 and 0.79 under NTh, NTd, RT and CT, respectively. Physical attributes such as resistance to penetration and macroporosity increased the soil quality index in RT and CT compared to NTh and NTd. The soil quality indices obtained suggested that the evaluated soil is adequate for sunflower production under our study conditions. In view of the SQI values, RT is the most suitable management for this site since it preserves soil quality and provides an acceptable sunflower yield. © 2011 Elsevier B.V.

A logical approach to the management of object identifiers in non-conventional database management systems

Non-conventional database management systems are used to achieve a better performance when dealing with complex data. One fundamental concept of these systems is object identity (OID), because each object in the database has a unique identifier that is used to access and reference it in relationships to other objects. Two approaches can be used for the implementation of OIDs: physical or logical OIDs. In order to manage complex data, was proposed the Multimedia Data Manager Kernel (NuGeM) that uses a logical technique, named Indirect Mapping. This paper proposes an improvement to the technique used by NuGeM, whose original contribution is management of OIDs with a fewer number of disc accesses and less processing, thus reducing management time from the pages and eliminating the problem with exhaustion of OIDs. Also, the technique presented here can be applied to others OODBMSs. © 2011 IEEE.

Guidelines for the integration of certifiable management systems in industrial companies

Organizations often operate in turbulent environments characterized by intense competitiveness, constant technological progress, new market requirements, and scarce natural resources. This scenario imposes the constant need for change in the operation and companies' management. The integration of certifiable management systems is an effective alternative in this sense. The objective of the present study is to propose guidelines for the integration of the ISO 9001 Quality Management System (QMS), ISO 14001 Environmental Management System (EMS) and OHSAS 18001 Occupational Health and Safety Management System (OHSMS) in industrial companies. These guidelines were developed based on a theoretical framework and on the results from fourteen case studies performed in Brazilian industrial companies. The proposed guidelines were divided into three phases: A) integration planning, b) integration development, and c) integration control and improvement.

Magnetic susceptibility in the prediction of soil attributes in two sugarcane harvesting management systems

This study aimed to investigate the potential use of magnetic susceptibility (MS) as pedotransfer function to predict soil attributes under two sugarcane harvesting management systems. For each area of 1 ha (one with green sugarcane mechanized harvesting and other one with burnt sugarcane manual harvesting), 126 soil samples were collected and subjected to laboratory analysis to determine soil physical, chemical and mineralogical attributes and for measuring of MS. Data were submitted to descriptive statistics by calculating the mean and coefficient of variation. In order to compare the means in the different harvesting management systems it was carried out the Tukey test at a significance level of 5%. In order to investigate the correlation of the MS with other soil properties it was made the correlation test and aiming to assess how the MS contributes to the prediction of soil complex attributes it was made the multiple linear regressions. The results demonstrate that MS showed, in both sugarcane harvesting management systems, statistical correlation with chemical, physical and mineralogical soil attributes and it also showed potential to be used as pedotransfer function to predict attributes of the studied oxisol.