Relationship between fruit traits of custard apple trees (Annona squamosa L.)

The objective of this study was to estimate simple and partial coefficients of correlation, as well as to divide their effects into direct and indirect using path analysis for custard apple tree traits. Twenty half-sibling progenies were evaluated in a randomized block design with five replicates, and plots consisting of four plants. Six traits were evaluated in the first cropping season (mean number of seeds per fruit and mean weight of the pericarp, pulp, pedicel, seeds per fruit, and the whole fruit), while five traits were evaluated in the first three cropping seasons (mean fruit length and width, total number of fruits ha-1, mean fruit weight (in both types of analyses), and fruit yield in kg ha-1). The results of this work led to the conclusion that doing selection based on simple correlation estimates may not be convenient, since not always a cause and effect relationship can be verified between two traits. Positive correlations were obtained between number of seeds and seed weight, and between number of fruits and yield. The greatest direct effects were those obtained for pulp weight on fruit weight and for mean number and weight of fruits on fruit yield. The most important indirect effects were obtained for number of seeds and pericarp weight, obtained via pulp weight, on fruit weight, and for fruit length and width, obtained via mean fruit weight, on fruit yield.

El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

La presente comunicación tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

O Contributo do Balanced Scorecard para a Gestão Estratégica de Custos

O presente artigo pretende chamar a atenção para a importância do Balanced Scorecard (BSC) na Gestão Estratégica de Custos e o seu papel no aumento das hipóteses de sucesso e de sobrevivência num ambiente muito competitivo, não apenas das grandes empresas, como também das pequenas e médias empresas. O BSC irá permitir a medição do desempenho destas empresas, possibilitando o desenvolvimento de um conjunto equilibrado de indicadores distribuídos em perspectivas básicas (financeira, clientes, processos internos e aprendizagem e crescimento) baseadas na estratégia definida para a empresa. Hoje em dia, é cada vez mais evidente a necessidade sentida pelas empresas na gestão estratégica do seu desempenho, nomeadamente dos seus custos. Tentar relacionar o BSC com aquela gestão, constitui a principal contribuição deste artigo.

Influence of nitrogen fertilization and green manure on the economic feasibility of no-tilled wheat in the Cerrado

The search for higher profitability in wheat crop with cost reduction technologies that may promote sustainability is an important matter in Brazilian agriculture. This study evaluated the profitability of no-tilled wheat, reducing nitrogen topdressing doses with the cultivation of green manure before the wheat crop. The experiment was carried out in Selvíria (MS), Brazil, in 2009/10. The experiment was arranged in a randomized block design with 36 treatments in splitplots and four replicates. The plots were formed by six types of green manure: Cajanus cajan L. BRS Mandarin, Crotalaria juncea L., Pennisetum americanum L. BRS 1501, fallow area and mixed cropping of Pennisetum americanum L. + Cajanus cajan L. and Pennisetum americanum L. + crotalaria which provided straw for no-tilled wheat in the winter, following the rice crop in the summer. The subplots were formed by six levels of topdressing nitrogen (0, 25, 50, 75, 100 and 125 kg N ha-1) using urea as a nitrogen source. The wheat grown after green manure in the previous winter crop, with no nitrogen topdressing and a rate of 25 kg ha-1 N, had more frequently production costs above the gross income. Wheat production cost after the mixed cropping Pennisetum americanum L. + Cajanus cajan L. and Pennisetum americanum L. + Crotalaria juncea L. from the previous winter crop, combined with nitrogen rates of 50 and 75 kg N ha-1, provided better profitability compared with the other green manures evaluated.

Soybean growth and yield after single tillage and species mixture of cover plants

The use of cover crops is important for the agricultural crop and soil management in order to improve the system and, consequently, to increase yield. Therefore, the present study analyzed the effect of crop residues of black oat (Avena strigosa Schreb.) (BO) and a cocktail (CO) of BO, forage turnip (Raphanus sativus L.) (FT) and common vetch (Vicia sativa L.) (V) on the emergence speed index (ESI), seedling emergence speed (SES) plant height and soybean yield in different intervals between cover crop desiccation with glyphosate 480 (3 L ha-1) and BRS 232 cultivar sowing. Plots of 5 x 2.5 m with 1 m of border received four treatments with BO cover crops and four with CO as well as a control for each cover crop, at random, with five replications. The plots were desiccated in intervals of 1, 10, 20 and 30 days before soybean seeding. The harvest was manual while yield was adjusted to 13% of moisture content. The experimental design was completely randomized with splitplots and means compared by the Scott and Knott test at 5% of significance. The results showed that CO of cover crops can be recommended for soybean to obtain a more vigorous seedling emergence, from 10 days after cover crop desiccation.

Morphology and stability of aggregates of an Oxisol according to tillage system and gypsum application

Morphological characterization and aggregate stability is an important factor in evaluating management systems. The aim of this paper is to evaluate the stability and morphology of the aggregates of a dystrophic Oxisol managed with no-tillage and conventional tillage with and without the residual action of gypsum. The experimental design was randomized blocks arranged in split-split plot, where the treatments were two soil management systems (plots) with 0 and 2000 kg ha-1 of gypsum (subplots) and five depths (0-0.05, 0.05-0.10, 0.10-0.15, 0.15-0.20 and 0.20-0.30 m) as the subsubplots, with four replications. The aggregate morphology was determined through images and later evaluated by the Quantporo software. Stability was determined by the wet method. The results showed that the no-tillage system, with or without gypsum residual effect, provided the aggregates with the largest geometric diameters. The combination of no-tillage system and the gypsum residual effect provided rougher aggregates.

Response of rice cultivars to nitrogen in upland conditions

Against the background of a growing world population, rice (Oryza sativa L.) consumption is expected to grow faster than its production. Therefore, an appropriate question would be: how to increase productivity in the short-term? In this respect, it becomes important the implementation of modern agricultural production systems, such as upland rice with supplemental sprinkler irrigation. Additional information is needed to maximize the available resources, with special attention given to research on the use of nitrogen. This study aimed to evaluate the agronomic performance of commercial rice cultivars with different plant characteristics in upland conditions with supplemental sprinkler irrigation, when subjected to nitrogen in topdress application at the R1 stage (panicle differentiation). The experiment was arranged in a randomized block with split plot design, with 65 treatments, consisting of the combination of 13 cultivars in the plots, and five nitrogen levels in the subplots (0, 40, 80, 120 and 160 kg ha-1), with four replications. Genetic variability was detected among rice cultivars and the agronomic performance in response to the applied nitrogen. The topdressing application of nitrogen increases, in general, the production components and grain yield in rice. Cultivars BRS Primavera, Caiapó and IAC 202 stood out for grain yield, followed by Baldo, Carnaroli, BRS Curinga and IAC 500 with lower yields.

Lignification of the plant and seed quality of RR soybeans sprayed with herbicide glyphosate

Differences in levels of lignin in the plant between conventional and transgenic cultivars RR has been reported by several authors, however, there are few studies evaluating the influence of spraying of glyphosate on the lignin in the plant and RR soybean seeds. The aim of this study was to evaluate the physiological quality of RR transgenic soybean seeds and the lignin contents of plants sprayed with the herbicide glyphosate. The assays were conducted both in greenhouse and field in the municipality of Lavras, MG, in the agricultural year 2007/08. The experiment was arranged in a splitplot design with four replicates, considering the treatments hand weeding and herbicide glyphosate as plots, and five RR soybean cultivars (BRS 245 RR, BRS 247 RR, Valiosa RR, Silvânia RR and Baliza RR) as splitplots. In the greenhouse, the cultivars tested were BRS 245 RR and Valiosa RR in a randomized block design with four replicates. The sprayings were carried out at stages V3, V7 and early R5 (3L/ha). The 1000 seed weight, mechanical injury, germination and germination velocity index, emergence velocity index, accelerated aging, electrical conductivity and water soaking seed test, lignin content in the seed coat, in the stem and legumes were determined. The spraying of glyphosate herbicide, in greenhouse and field, did not alter the physiological quality of seeds and the lignin contents in the plant.

Zinc supplementation, production and quality of coffee beans

Besides its importance in the coffee tree nutrition, there is almost no information relating zinc nutrition and bean quality. This work evaluated the effect of zinc on the coffee yield and bean quality. The experiment was conducted with Coffea arabica L. in "Zona da Mata" region, Minas Gerais, Brazil. Twelve plots were established at random with 4 competitive plants each. Treatments included plants supplemented with zinc (eight plots) and control without zinc supplementation (four plots). Plants were subjected to two treatments: zinc supplementation and control. Yield, number of defective beans, beans attacked by berry borers, bean size, cup quality, beans zinc concentration, potassium leaching, electrical conductivity, color index, total tritable acidity, pH, chlorogenic acids contents and ferric-reducing antioxidant activity of beans were evaluated. Zinc positively affected quality of coffee beans, which presented lower percentage of medium and small beans, lower berry borer incidence, lower potassium leaching and electrical conductivity, higher contents of zinc and chlorogenic acids and higher antioxidant activity in comparison with control beans.

Methods to classify maize cultivars in use efficiency and response to nitrogen

n plant breeding programs that aim to obtain cultivars with nitrogen (N) use efficiency, the focus is on methods of selection and experimental procedures that present low cost, fast response, high repeatability, and can be applied to a large number of cultivars. Thus, the objectives of this study were to classify maize cultivars regarding their use efficiency and response to N in a breeding program, and to validate the methodology with contrasting doses of the nutrient. The experimental design was a randomized block with the treatments arranged in a split-plot scheme with three replicates and five N doses (0, 30, 60, 120 and 200 kg ha-1) in the plots, and six cultivars in subplots. We compared a method examining the efficiency and response (ER) with two contrasting doses of N. After that, the analysis of variance, mean comparison and regression analysis were performed. In conclusion, the method of the use efficiency and response based on two N levels classifies the cultivars in the same way as the regression analysis, and it is appropriate in plant breeding routine. Thus, it is necessary to identify the levels of N required to discriminate maize cultivars in conditions of low and high N availability in plant breeding programs that aim to obtain efficient and responsive cultivars. Moreover, the analysis of the interaction genotype x environment at experiments with contrasting doses is always required, even when the interaction is not significant.

Nitrate leaching through climatologic water balance in a fertigated coffee plantation

Nitrate losses from soil profiles by leaching should preferentially be monitored during high rainfall events and during irrigation when fertilizer nitrogen applications are elevated. Using a climatologic water balance, based on the models of Thornthwaite and Penman Monteith for potential evapotranspiration, drainage soil water fluxes below the root zone were estimated in a fertigated coffee crop. Soil solution extraction at the depth of 1 m allowed the calculation of nitrate leaching. The average nitrate concentration in soil solution for plots that received nitrogen by fertigation at a rate of 400 kg ha-1, was 5.42 mg L-1, surpassing the limit of the Brazilian legislation of 10.0 mg L-1, only during one month. For plots receiving 800 kg ha-1 of nitrogen, the average was 25.01 mg L-1, 2.5 times higher than the above-mentioned limit. This information indicates that nitrogen rates higher than 400 kg ha-1 are potentially polluting the ground water. Yearly nitrate amounts of leaching were 24.2 and 153.0 kg ha-1 for the nitrogen rates of 400 and 800 kg ha-1, respectively. The six times higher loss indicates a cost/benefit problem for coffee fertigations above 400 kg ha-1.

Molybdenum mixed with glyphosate and alone via foliar spray in no-tillage common bean grown on corn stover

The effect of molybdenum (Mo) on common bean grown in desiccated corn stover in a no-tillage system was evaluated under two application modes: Mo mixed with the desiccant glyphosate and Mo direct spray to the bean leaves. The treatments (four replicates) were assigned to a completely randomized block design in a split-plot arrangement with the application of Mo (0, 100, 200, 400 and 800 g ha-1) mixed with glyphosate in the main plots and Mo foliar spray (0 and 100 g ha-1) in the sub-plots. The field experiments were carried out in 2009 and 2010 in the municipality of Coimbra, Minas Gerais State, with the common bean cultivar Ouro Vermelho. Mo mixed with glyphosate had neither an effect on common bean yield nor on the Mo and N contents in leaves, however it increased the Mo and N contents in seeds. Application of Mo via foliar spray increased Mo content in leaves and Mo and N contents in seeds. The reapplication of molybdenum with glyphosate for desiccation in subsequent crops caused a cumulative effect of Mo content in bean seeds.

El cuadro de mando integral, el activity based costing y la activity based management: un estudio empírico de su integración

Este artículo tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

Spacing, population density and nitrogen fertilization in corn grown in an Oxisoil

The objective of this study was to evaluate yield components, leaf nitrogen content and grain yield in corn as affected by row spacing, plant density and nitrogen topdressing. The experiment was conducted with the single-cross hybrid AG 8021, in the municipality of Toledo-PR, in an Oxisoil under no-tillage system, in the crop year 2005/ 2006. The experiment was arranged in a randomized block design and treatments in split-split-plots, with four replications. The two row spacings (0.45 and 0.90 m) were allocated in the main plots, the two plant densities (60,000 and 80,000 plants ha-1) were allocated in the subplots and the three nitrogen rates (80, 100, 120 and 140 kg ha-1 N) were allocated in the sub-subplots. Topdress nitrogen was applied using urea as N source. The rise of the plant population from 60,000 to 80,000 plants ha-1 and the application of topdress nitrogen resulted in increased production components. The application of topdress fertilization provided increase in leaf N content and grain yield for the spacings 0.45 m and 0.90 m. Yield was higher in the spacing 0.45 m than 0.90 m. Yield was higher with 60,000 plants than with 80,000 plants at 0.90 m, while at 0.45 m there was no difference in relation to the plant density.

Phytomass production and nutrient accumulation by green manure species

Green manuring is recognized as a viable alternative to improve nutrient cycling in soils. The aim of this study was to evaluate the phytomass production and nutrient accumulation in shoots of the summer green manures jack bean [Canavalia ensiformis (L.) DC.], dwarf pigeon pea (Cajanus cajanvar var. Flavus DC.), dwarf mucuna [Mucuna deeringiana (Bort) Merr] and sunn hemp (Crotalaria juncea L.), under nitrogen fertilization and/or inoculation with N-fixing bacteria. A split plot design was arranged with the four Fabaceae species as main plots and nitrogen fertilization (with and without) and inoculation with diazotrophic bacteria (with and without) as the subplots, in a 2² factorial. The experiment was arranged as a randomized complete block design with four replications. In the conditions of this trial, the sunn hemp had the highest production of shoot phytomass (12.4 Mg ha-1) and nutrient accumulation, while the dwarf mucuna had the lowest production of shoot phytomass (3.9 Mg ha-1) and nutrient accumulation. The results showed no effect of nitrogen fertilization or inoculation with N-fixing bacteria on the production of shoot phytomass and nutrient accumulation, except for inoculation without nitrogen fertilization, resulting in greater P accumulation (p <0.05) in the sunn hemp and greater Zn and Mn accumulation in the dwarf mucuna. These findings indicate that N fertilization or inoculation with N2-fixing bacteria for Fabaceae are low efficiency practices in the edaphoclimatic conditions of this study.