Modeling Carbon Nanotube Electrical Properties in CNT/Polymer Composites

In this work it is demonstrated that the capacitance between two cylinders increases with the rotation angle and it has a fundamental influence on the composite dielectric constant. The dielectric constant is lower for nematic materials than for isotropic ones and this can be attributed to the effect of the filler alignment in the capacitance. The effect of aspect ratio in the conductivity is also studied in this work. Finally, based on previous work and by comparing to results from the literature it is found that the electrical conductivity in this type of composites is due to hopping between nearest fillers resulting in a weak disorder regime that is similar to the single junction expression.

Initial performance of maize in response to NPK fertilization combined with Herbaspirillum seropedicae

The inoculation with plant growth-promoting bacteria can be a technological approach useful for increasing the production of maize. The objective of this study was to evaluate the initial performance of maize in response to application of doses of NPK combined with the inoculation of the diazotrophic bacteria Herbaspirillum seropedicae in an greenhouse experiment. The experiment consisted of six fertilizer levels: 0, 25, 50, 75, 100 and 200% of the recommended dose of NPK applied to maize inoculated and non-inoculated with H. seropedicae. At 30 days after the treatment application, the growth characteristics and nutritional status of the plants were evaluated. Plant development was influenced by fertilization, but it was enhanced by combination with the bacteria, which resulted in significant increases in the dry mass of shoots (7%) and leaf area (9%) when compared with non-inoculated plants. The results showed increases in the concentration of N (11%), P (30%) and K (17%) of maize plants in response to bacterial inoculation together with NPK compared with plants that were applied fertilize only. The greater consistency and stability response of the host plant to bacterization in the presence of chemical fertilizer indicate a promissory biotechnological approach for improving the initial growth and adaptation of maize to the cultivation environment.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.

Perceptions of residents of hosting the “Guimarães 2012 European Capital of Culture”: An ex-ante approach

The European Capital of Culture is an annual mega-event, which can provide a good forum though which to challenge and engage local citizens, thus generating feelings of common citizenship. In addition, it presents an ideal opportunity to promote the restructuring of the hosting urban space. However, the success of both the organization and the city that hosts the cultural event depends on the residents’ commitment towards it, the consistency of the tourism attractions and activities supplied, and the capacity of anticipating and monitoring the evolution of tourists’ preferences. The present study aims to assess the intention to participate and the impacts perceived by residents of Guimarães from hosting one of the 2012 European Capitals of Culture (2012 ECOC) in the ex-ante period (2011). Through a convenience sample of 471 usable surveys applied to the local population, conducted between October and December 2011, we tried to identify some of these potential impacts. According to the results received, 40% of residents had a low or very low knowledge of the cultural program, although only 11% demonstrated no intention of attending any activity during the event. The comparison of the mean scores of the expected 2012 ECOC impacts by gender reveals that the most valued and least valued factors are common to female and male respondents. With regard to the differences between those that intended to attend the event and the ones that did not, expected participants rated positive and negative impact factors more than did the ones that did not intend to attend.

Selection of common bean lines with high grain yield and high grain calcium and iron concentrations

Genetic improvement of common bean nutritional quality has advantages in marketing and can contribute to society as a food source. The objective of this study was to evaluate the genetic variability for grain yield, calcium and iron concentrations in grains of inbred common bean lines obtained by different breeding methods. For this, 136 F7 inbred lines were obtained using the Pedigree method and 136 F7 inbred lines were obtained using the Single-Seed Descent (SSD) method. The lines showed genetic variability for grain yield, and concentrations of calcium and iron independently of the method of advancing segregating populations. The Pedigree method allows obtaining a greater number of lines with high grain yield. Selection using the SSD method allows the identification of a larger number of lines with high concentrations of calcium and iron in grains. Weak negative correlations were found between grain yield and calcium concentration (r = -0.0994) and grain yield and iron concentration (r = -0.3926). Several lines show genetic superiority for grain yield and concentrations of calcium and iron in grains and their selection can result in new common bean cultivars with high nutritional quality.

Chemical, morphological, rheological and thermal properties of Solanum lycocarpum phosphorylated starches

The increasing need for starches with specific characteristics makes it important to study unconventional starches and their modifications in order to meet consumer demands. The aim of this work was to study physicochemical characteristics of native starch and phosphate starch of S. lycocarpum. Native starch was phosphated with sodium tripolyphosphate (5-11%) added with stirring. Chemical composition, morphology, density, binding ability to cold water, swelling power and solubility index, turbidity and syneresis, rheological and calorimetric properties were determined. Phosphorus was not detected in the native sample, but the phosphating process produced modified starches with phosphorus contents of 0.015, 0.092 and 0.397%, with the capacity of absorbing more water, either cold or hot. Rheological data showed the strong influence of phosphorus content on viscosity of phosphate starch, with lower pasting temperature and peak viscosity higher than those of native starch. Enthalpy was negatively correlated with the phosphorus content, requiring 9.7; 8.5; 8.1 and 6.4 kJ g-1 of energy for the transition from the amorphous to the crystalline state for the starch granules with phosphorus contents of 0; 0.015; 0.092 and 0.397%, respectively. Cluster analysis and principal component analysis showed that starches with 0.015 and 0.092% phosphorus have similar characteristics and are different from the others. Our results show that the characteristics of phosphate modified S. lycocarpum starch have optimal conditions to meet the demands of raw materials, which require greater consistency in stickiness, combined with low rates of retrogradation and syneresis.

Porque Sá Carneiro queria integrar o PSD na Internacional Socialista?

Tal como na ascensão do nazismo, não será que a social-democracia portuguesa e europeia estará a subestimar agora de novo a presente ascensão da “social” extrema-direita racista europeia ao desprezar os mais fracos, sejam estes países ou pessoas? Bem tinha razão, Francisco Sá Carneiro!; § Abstract:As the rise of Nazism, is not that the Portuguese and European social democracy is to underestimate now again this rise of "social" racist European extreme right to despise the weak, be they countries or people? Well he was right, Francisco Sá Carneiro!

Perceptions of residents of hosting the “Guimarães 2012 European Capital of Culture”: an ex-ante approach

The European Capital of Culture is an annual mega-event, which can provide a good forum though which to challenge and engage local citizens, thus generating feelings of common citizenship. In addition, it presents an ideal opportunity to promote the restructuring of the hosting urban space. However, the success of both the organization and the city that hosts the cultural event depends on the residents’ commitment towards it, the consistency of the tourism attractions and activities supplied, and the capacity of anticipating and monitoring the evolution of tourists’ preferences. The present study aims to assess the intention to participate and the impacts perceived by residents of Guimarães from hosting one of the 2012 European Capitals of Culture (2012 ECOC) in the ex-ante period (2011). Through a convenience sample of 471 usable surveys applied to the local population, conducted between October and December 2011, we tried to identify some of these potential impacts. According to the results received, 40% of residents had a low or very low knowledge of the cultural program, although only 11% demonstrated no intention of attending any activity during the event. The comparison of the mean scores of the expected 2012 ECOC impacts by gender reveals that the most valued and least valued factors are common to female and male respondents. With regard to the differences between those that intended to attend the event and the ones that did not, expected participants rated positive and negative impact factors more than did the ones that did not intend to attend.

Stability, sustainability and viability of the Portuguese Football Federation

Purpose: to evaluate and study the viability, stability and the ability of the Portuguese Football Federation (PFF) to generate sustained profits. Methodology: Data were collected based on the Audit Reports of the institution during 2012-2014 and a financial and economic analysis was performed in order to establish some indicators of solvability, profitability and financial balance. Findings: It exists a lack of consistency in managing the profits obtained. We can also suggest that should be given a greater interest to the management of their own intangible assets, as brand management, for example. Practical implications: By making known to leaders and managers of this type of institutions that exists a link between participation in international championships and increase of their profitability may encourage them to better managing these cash inputs in order to decrease the dependence of Governmental financing. We also found that the management of their own intangible assets, as brand management, for example, could probably add more positive financial results.

Contemporary issues in the government and administration of Latin American megacities

This paper is the first to systematically analyze and compare the structures of city governance and administration for seven major cities in Latin America, four of which are megacities (population of over 10 million), and three others are large national capitals. U.S. and U. K. models of city administration are reviewed as baseline models against which differences in Latin American may be explored. Structures of Government in Latin America show several important features and trends: 1) the lack of metropolitan (cross jurisdictional) authority; 2) the existence of strong mayors and weak councils"; 3) high levels of partisanship; 4) overlapping rather than interlocking bureaucracies; 5) pressures towards the privatization of city services, but continuing tension over the desirability of public versus private control; 6) greater fiscal responsibility and autonomy; and 7), a continuing marginalization of public participation in megacity governance.In spite of these features, many cities throughout the region (regardless of whether they are megacity size or national capitals), are actively intensifying their efforts to develop more effective, accountable and democratic governance structures.

A new approach for measuring corporate reputation

This study describes the concept of corporate reputation and reviews some of the major points that exist when it comes to measuring it. It thus suggests a new index for measurement and its advantages and disadvantages are pointed out. The consistency of the seven key variables for the collecting indicator is described by the results of a factor analysis and correlations. Finally, the indicator is put to test by gathering the perception of corporate reputation of 1500 individuals for 69 companies belonging to 15 different industrial sectors, in Peru. The results indicate that the proposed index variables are not necessarily of greatest interest to the study sample in which companies have a better performance. Also greater memorial companies aren't necessarily those that enjoy a greater corporate reputation. Managerial implications for the organizations in the process of managing and monitoring the dimensions involved of this key asset are also referenced.

ANTECEDENTS AND CONSEQUENCES OF HOUSEHOLD FINANCIAL MANAGEMENT IN BRAZILIAN LOWER-MIDDLE-CLASS

Through two complementary and exploratory studies – one qualitative and one quantitative – this research aims to understand the ways in which lower-middle-class families in Brazil manage their household finances. The study proposes an integrated framework that brings together various previously disconnected theoretical fragments. Based on a survey with a sample of 165 lower-middle-class female consumers of a retail company in São Paulo, we explored and tested, via a quantitative study, how antecedents such as personal characteristics affect the financial management process, as well as its consequences, either negatively as defaults or positively as savings. The model calibration and analysis were derived from a series of regression analyses. The results revealed the mediator role that financial management plays in the relationship between personal characteristics and defaults and savings. Compared to previous studies with consumers of more affluent countries, we identified peculiar findings among Brazilian lower-middle-class consumers: inadequate attention to control, weak or no focus on short- or long-range planning, widespread absence of budget surplus, and influence of critical events on episodes of default.

Reelection incentives and political budget cycle: evidence from Brazil

This article tests the presence of political budget cycle (PBC) in municipal elections in Brazil and checks whether mayors who adopt such policy have greater probability of reelection. Based on fiscal and electoral data of 5,406 Brazilian municipalities and applying the difference-in-differences econometric method as well as logistic regressions, the results provide some evidence of PBC in Brazil, although its magnitude and consistency varies depending on the years used as electoral and non-electoral years. On average, reelectable mayors spend close to 3% more in election years than nonreelectables. Moreover, reelectables who do run for reelection present a variation in spending which is close to 5% superior to that of non-reelectables and non-runners. Additionally, the results suggest that mayors who increase public spending during electoral periods have greater chances of being reelected, as long as such spending is done within deficit limits acceptable by voters.

Psicologia das motivações ajurídicas do sentenciar : a emergência do saber em detrimento do poder

RESUMO:A pretensão deste trabalho reside na indagação sobre a eventual existência de um acervo de motivações ajurídicas que fundamentem as decisões judicias, erigindo como actor principal o Aplicador da Lei. Para tanto – recorreu-se à utilização de um instrumento construído pela autora, em 2005 – a Grelha de Observação das Motivações Ajurídicas do Sentenciar – destinado a captar aspectos considerados principais na comunicação dos protagonistas do processo de criminalização secundária, quer ao nível da comunicação verbal (C.V.) quer no concerne à comunicação não verbal (C.N.V.), verificando, depois, em presença das decisões, as razões justificativas evidenciadas. E que constituíram o suporte ajurídico de cada sentença. Assim, realizou-se um trabalho de observação, tendo a Grelha de Observação sido aplicada por licenciados em Psicologia, estudantes do 2º ciclo de Psicologia Forense e da Exclusão Social (Universidade Lusófona de Humanidades e Tecnologias), e alunos da Faculdade de Direito (Universidade Nova de Lisboa), que operaram em três tribunais criminais de Lisboa A amostra é constituída por 25 julgamentos, com um total de 64 personagens judiciais. Os resultados, ainda que meramente indicativos, demonstram uma tendência para a validade e consistência interna da grelha, indiciando também a verificação de motivações ajurídicas nas decisões judiciais. ABSTRACT: The intention of this work resides in the investigation of the eventual existence of an amount of non judicial motivations which support judicial decisions, where the law applicator arises as the main actor. For such - the use of an instrument built by the author in 2005 was resorted to - the Observation grid of the non judicial motivations of the sentencing - destined to capture aspects considered primary in the communication of the key players of the secondary criminalization process, in both the verbal communication level and in what concerns non verbal communication, later verifying, in the presence of the decisions, the evidenced justifiable reasons, which established the non judicial support of each sentence. Thus, an observational work was performed, having been applied the observation grid by Psychology graduates, students of the masters in Forensic Psychology and of Social Exclusion (Lusófona University of Humanities and Technology), as well as students of the Faculty of Law (New University of Lisbon), which operated in three criminal courts in Lisbon. The sample consists of 25 trials, with a total of 64 judicial characters. The results, even if only indicative, show a trend towards internal consistency and validity of the grid, also indicating the verification of non judicial motivations in judicial decisions.

The road to rulership : Henry Tudor, King of England

At the close of the Wars of the Roses, a new dynasty was founded by a man lacking a prince’s education; moreover, his weak claim to the throne of England gave rise to a set of serious problems. These two crucial, interrelated elements are central in Francis Bacon’s biographical account of Henry VII. The literal road leading Richmond from exile to victory in Bosworth Field, in 1485, is eventually transformed into a metaphoric path that prefigures the long, deep process of learning undertaken during his 24-year reign. This fundamental process carried out by the king will be approached mainly through the passages focused on the Lambert Simnell/Perkin Warbeck affairs, the most difficult probelms the monarch had to face in a time and in a kingdom of many uncertainties. The Simnell/Warbeck menaces embodied Henry Tudor’s greatest dilemmas, continually emphasised in Bacon’s work – the essence of legitimacy and the essence of royalty.