Influência da nutrição mineral foliar sobre doenças da parte aérea da cultura do trigo

A utilização de fungicida para o controle de doenças foliares na cultura do trigo é prática comum entre os triticultores. Contudo, devido ao impacto ambiental provocado pelo seu uso generalizado, buscam-se alternativas para controle dos fitopatógenos. Sendo assim, este trabalho teve como objetivo avaliar o efeito da nutrição mineral foliar sobre as doenças foliares do trigo, bem como seu efeito sobre o desenvolvimento da planta. O delineamento experimental foi em blocos casualizados com quatro repetições e quatro tratamentos: 1- testemunha; 2- adubação foliar aos 30 dias após a emergência (DAE) e aos 75 DAE; 3- fungicida aos 30 e 75 DAE; e 4- adubação foliar aos 30 DAE e adubação foliar mais fungicida aos 75 DAE. Foram realizadas nove avaliações da incidência e da severidade do oídio, cujos dados foram utilizados para o cálculo das áreas abaixo das curvas de progresso da doença; três avaliações da severidade da ferrugem e da mancha da gluma; e duas avaliações da mancha amarela. Foram determinadas a massa de matéria fresca e seca da parte aérea e do sistema radicular e a produtividade da cultura. Foi observada redução da incidência e da severidade de oídio em função da adubação foliar, apenas na primeira avaliação de incidência e nas segunda e quinta avaliações de severidade da doença. O efeito complementar dos nutrientes com o fungicida para redução das doenças foi observado apenas para a mancha amarela, com redução de aproximadamente 11,16 % da severidade. Os maiores valores de produtividade foram observados para os tratamentos apenas com fungicida e, com fungicida mais nutrientes. A adubação foliar proporcionou aumento da massa fresca de raízes e massa seca de raízes. Apesar disso, não houve aumento da massa fresca da parte aérea em função da adubação foliar.

Determinants of environmental disclosure in the annual reports of large companies operating in Portugal

Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002-04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies’ annual reports and their breadth. Based on the extant literature, several characteristics relating to firms’ attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002-04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices.

Organizational and accounting change within the context of the environmental agenda: evidence from Portugal

Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured interviews and secondary sources. Organizational changes were analyzed using Laughlin’s model in order to identify which category reflected most of the changes introduced to address environmental matters. Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies’ findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda. Originality/value – This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Matéria e nutrientes da parte aérea de adubos verdes em cultivos exclusivo e consorciado

O objetivo deste estudo foi verificar os efeitos de diferentes coberturas do solo utilizando leguminosas (guandu, crotalária juncea, feijão-de-porco e mucuna-preta) e uma gramínea (milheto) isolada e em consórcio leguminosa/gramínea e uma área de pousio, sobre a produção de matéria, nos teores e no acúmulo de nutrientes. O delineamento experimental adotado foi o de blocos casualizados, com 10 tratamentos (guandu, crotalária, feijão-de-porco, mucuna-preta, milheto, guandu + milheto, crotalária + miheto, feijão-de-porco + milheto, mucuna-preta + milheto e uma área de pousio) e oito repetições. O experimento foi conduzido, no ano agrícola 2006/07, na área experimental da UNESP - Campus de Ilha Solteira, localizada no município de Selvíria-MS, em solo anteriormente ocupado por vegetação de cerrado. A produção de matéria fresca e seca das plantas e os teores e acúmulo de nutrientes das plantas de cobertura foram obtidos por meio da coleta de oito amostras aleatórias de cada planta . Verificou-se que ocorreram diferenças significativas entre as espécies tanto isoladamente como em consórcio em cada unidade experimental. A combinação que proporcionou maiores resultados para a matéria seca foi mucuna + milheto, seguida de crotalária + milheto com 23,3 e 14,8 t ha-1 respectivamente. Para acúmulo de nitrogênio foram obtidos os valores máximos de 35,1 e 31,0 g kg-1 para mucuna e o feijão-de-porco e para fósforo 3,0; 2,7 e 2,5 g kg-1 para feijão-de-porco, guandu e mucuna, evidenciando o potencial das culturas consorciadas com milheto e da mucuna, feijão-de-porco e guandu para utilização como espécies de cobertura.

Offshore outsourcing in large companies: motivations and risks perceived

When companies opt for information systems (IS) outsourcing, within the set of contracted services, they can contract their entire service needs to onshore suppliers or to offshore companies, or part of these services can be contracted to onshore suppliers and the other part to offshore suppliers. The offshore outsourcing reveals itself nowadays as an important strategic option to IS management optimization. This paper presents and discusses the main results of a survey that was carried out in Portugal to determine several aspects of offshore practice in large companies. It allowed the identification of the services more frequently contracted, the most common motivations for choosing offshore suppliers and the main risks perceived by companies. This research contributes to a better understanding of the IS offshore market, enabling client companies and vendors to improve their strategic business action.

DEVELOPMENT OF A MECHATRONIC SYSTEM FOR BEDRIDDEN PEOPLE SUPPORT

This work is developed in the context of Ambient Assisted Living (AAL) and has, as main purpose, the development of a mechatronic system that allows caring of bedridden patients with ongoing medical care terminal (MCT), by a single person. This system allows higher autonomy in domiciliary care, safety, comfort and hygiene of bedridden patients. It contributes to a large increase in their quality of life as well as the ease of monitoring by providers of continuous care, which, in many cases, may be the family itself. The product includes an embedded processing interface for acquiring physiological data to support online monitoring. The development of this project was focused on improving the quality of life, autonomy, participation in social life and reducing healthcare costs in the area AAL. The developed societies currently face severe demographic changes: the world is aging at an unprecedented rate. In 2000, about 420 million people, or about 7 percent of the world population were over 65 years old. In 2050, that number will be near 1500 million people, about 16 percent of the world population. This demographic trend will be accompanied by the increase of people with physical limitations. This will impose new challenges for traditional health systems, not only for Portugal but also for all European countries. There is an urgent need to find solutions to improve the lives of people in their preferred environment by increasing their autonomy, self-confidence and mobility. Therefore, in the case of household scenarios, the provision of effective health services is of fundamental importance to the welfare and economic development of each country. This ongoing project aims to develop a mechatronic system to meet the diverse needs, namely: improving life, health care, safety, comfort, and remote monitoring of bedridden person.

Leaf area and epicuticular wax content of Sida spp

Morpho-physiological characteristics and chemical composition are directly related to superior competitive ability of crops. This study intended to make a comparative analysis of dry matter production, leaf area and amount of epicuticular wax of three species of Sida spp: S. urens L., S. rhombifolia L. and S. spinosa L. Plants were collected at three growth stages: V1: stage described as up to 10 fully expanded leaves; V2: between 11 leaves and flowering; and R: after flowering. At stages V2 and R, the highest number of leaves was recorded for S. rhombifolia, followed by S. spinosa at V2 and S. urens at R. These results were relatively proportional to leaf area for all species. S. spinosa at the vegetative stage produced the highest values of specific leaf area (SLA), with no significant differences between species at the stage R. The amount of wax per unit of leaf area between species at the same developmental stage was significantly different only at the reproductive stage, where S. spinosa produced 23.18 and 6.23 fold more wax than S. urens and S. rhombifolia respectively. Between the growth stages of each species, there was decrease in the amount of wax with plant age and increase in leaf area (AFE), number of leaves and dry matter. The leaves of the Sida species exhibit different characteristics and this information can be used to optimize the use of herbicides in the control of these weeds.

Growth of sugar cane varieties under salinity

ABSTRACT Large salty areas in the Brazilian semi-arid region have limited farming in Northeastern Brazil. One example is the sugar cane cultivation, which reinforces the need of selecting varieties that are more tolerant to salinity. The objective of this study was to evaluate the effect of salinity on growth of ten varieties of sugar cane. The experiment was conducted in a greenhouse, set in the experimental field of Embrapa Semiárido, in Petrolina, Pernambuco State. The experimental design was randomized blocks arranged in a 6 X 10 factorial arrangement, comprised of six levels of salinity (0, 1.0, 2.0, 4.0, 6.0 and 8.0 dS m-1) and ten sugar cane varieties (VAT 90212; RB 72454; RB 867515; Q 124; RB 961003; RB 957508; SP791011; RB 835089; RB 92579 and SP 943206). Salt levels of irrigation water were obtained by adding NaCl, CaCl2.2H2O and MgSO4.7H2O to achieve an equivalent ratio among Na:Ca:Mg of 7:2:1. Sixty days later, plant height, stem diameter (base), number of leaves, stalks and sprouts, leaf area and fresh and dry mass of the aerial part and roots were all measured. The varieties of sugar cane showed similar responses for growth reduction as soil salinity increases, being considered moderately sensitive to salinity.

CROSS-COUNTRY STUDY ON THE DETERMINANTS OF BANK FINANCIAL DISTRESS

ABSTRACTBank failures affect owners, employees, and customers, possibly causing large-scale economic distress. Thus, banks must evaluate operational risks and develop early warning systems. This study investigates bank failures in the Organization for Economic Co-operation and Development, the North America Free Trade Area (NAFTA), the Association of Southeast Asian Nations, the European Union, newly industrialized countries, the G20, and the G8. We use financial ratios to analyze and explore the appropriateness of prediction models. Results show that capital ratios, interest income compared to interest expenses, non-interest income compared to non-interest expenses, return on equity, and provisions for loan losses have significantly negative correlations with bank failure. However, loan ratios, non-performing loans, and fixed assets all have significantly positive correlations with bank failure. In addition, the accuracy of the logistic model for banks from NAFTA countries provides the best prediction accuracy regarding bank failure.

Report about the scope and distribution of large urban distressed areas in European cities

LUDA is a research project of Key Action 4 "City of Tomorrow & Cultural Heritage" of the programme "Energy, Environment and Sustainable Development" within the Fifth Framework Programme of the European Commission.

Appraisal of planning regulations regarding large urban distressed areas in European countries

LUDA is a research project of Key Action 4 "City of Tomorrow & Cultural Heritage" of the programme "Energy, Environment and Sustainable Development" within the Fifth Framework Programme of the European Commission

Large Urban Distressed Areas: a difficult challenge for European cities

LUDA is a research project of Key Action 4 "City of Tomorrow & Cultural Heritage" of the programme "Energy, Environment and Sustainable Development" within the Fifth Framework Programme of the European Commission

Competências relevantes para a efetividade do processo decisório em defesa aérea

Este artigo investiga o impacto das competências consideradas essenciais para o desempenho das atividades de defesa aérea sobre a efetividade do processo decisório. Como principais referenciais teóricos, foram utilizados os estudos de Simon (1970; 1987) sobre o processo decisório e o modelo de competências por setor de Gramigna (2002). Na pesquisa de campo, utilizou-se a triangulação de dados: entrevistas, análise documental, observações e questionário, por meio do qual levantou-se a percepção dos profissionais que desempenham as funções em estudo. Os dados foram analisados através de análise fatorial exploratória e análise de regressão linear múltipla. Os resultados da pesquisa realizada para este artigo contribuem para o estabelecimento de programas voltados ao desenvolvimento de competências individuais específicas, com impacto direto nas competências essenciais da organização. Os achados deste artigo servem também aos gestores militares como subsídio para decisões relativas à alocação de pessoal e formação de equipes, visando distribuir de forma mais racional os indivíduos, aliando suas competências aos interesses organizacionais, tal seja, alinhando as práticas de gestão de pessoas à estratégia organizacional.

Higher education of tourism in Spain and its adaptation to the European higher education area

The international tourism system has deeply undergone structural changes in the last decades which not remain outside the subsystem higher education in tourism, especially in the European case. This article has two objectives: firstly, describes the European higher education area and the objectives, skills and subjects taught in the main Spanish universities that offer higher education in tourism. On the other hand, in the light of knowledge that researchers' descriptive models, provide experience of the implementation of European credit and thorough a deeply review of the literature on the topic higher education in tourism, to propose strategies that will enable other tourism higher education systems approach to the European reality. These policy proposals are aimed at agents and elements from higher education in tourism subsystem and they specifically include: the institutions providing education in tourism, the curriculum, the teaching methods, teachers and students.