VIS-NIR SPECTROMETRY, SOIL PHOSPHATE EXTRACTION METHODS AND INTERACTIONS OF SOIL ATTRIBUTES

The objective of this study was to evaluate the relationships between the spectra in the Vis-NIR range and the soil P concentrations obtained from the PM and Prem extraction methods as well as the effects of these relationships on the construction of models predicting P concentration in Oxisols. Soil samples' spectra and their PM and Prem extraction solutions were determined for the Vis-NIR region between 400 and 2500 nm. Mineralogy and/or organic matter content act as primary attributes allowing correlation of these soil phosphorus fractions with the spectra, mainly at wavelengths between 450-550, 900-1100 nm, near 1400 nm and between 2200-2300 nm. However, the regression models generated were not suitable for quantitative phosphate analysis. Solubilization of organic matter and reactions during the PM extraction process hindered correlations between the spectra and these P soil fractions. For Prem,, the presence of Ca in the extractant and preferential adsorption by gibbsite and iron oxides, particularly goethite, obscured correlations with the spectra.

Earnings Management Shareholders point of view

This paper studies the relationship of earnings management and investors. Analysis of incentives reveals that most of them are opportunistic in nature. Unfortunately the investor would need insider information to distinguish between different forms of earnings management. Investors in some countries seem to devalue earnings when government body has signaled that earnings management might be involved, unfortunately without a clear signal the behavior seems reverse among non-institutional investors.

Country Risk and Market Reactions to Earnings Announcements: Evidence from Finnish Stock Markets

The objective of this thesis is to examine the market reaction around earnings announcements in Finnish stock markets. The aim is to find out whether the extreme market conditions during the financial crisis are reflected in stock prices as a stronger reaction. In addition to this, the purpose is to investigate how extensively Finnish listed companies report the country segmentation of revenues in their interim reports and whether the country risk is having a significant impact on perceived market reaction. The sample covers all companies listed in Helsinki stock exchange at 1.1.2010 and these companies’ interim reports from the first quarter of 2008 to last quarter of 2009. Final sample consists of 81 companies and 630 firm-quarter observations. The data sample has been divided in two parts, of which country risk sample contains 17 companies and 127 observations and comparison sample covers 66 companies and 503 observations. Research methodologies applied in this thesis are event study and cross-sectional regression analysis. Empirical results indicate that the market reaction occurs mainly during the announcement day and is slightly stronger in case of positive earnings surprises than the reactions observed in previous studies. In case of negative earnings surprises no significant differences can be observed. In case of country risk sample and negative earnings surprise market reaction is negative already in advance of the disclosure contrary to comparison sample. In case of positive surprise no differences can be observed. Country risk variable developed during this study seems to explain only minor part of the market reaction.

SOIL ORGANIC CARBON, CARBON STOCK AND THEIR RELATIONSHIPS TO PHYSICAL ATTRIBUTES UNDER FOREST SOILS IN CENTRAL AMAZONIA

ABSTRACT The soil carbon under Amazonian forests has an important roles in global changing, making information on the soil content and depths of these stocks are considerable interest in efforts to quantify soil carbon emissions to the atmosphere.This study quantified the content and soil organic carbon stock under primary forest up to 2 m depth, at different topographic positions, at Cuieiras Biological Reserve, Manaus/ ZF2, km 34, in the Central Amazon, evaluating the soil attributes that may influence the permanence of soil carbon. Soil samples were collected along a transect of 850 m on topographic gradient Oxisol (plateau), Ultisol (slope) and Spodosol (valley). The stocks of soil carbon were obtained by multiplying the carbon content, soil bulk density and trickiness of soil layers. The watershed was delimited by using STRM and IKONOS images and the carbon contend obtained in the transects was extrapolated as a way to evaluate the potential for carbon stocks in an area of 2678.68 ha. The total SOC was greater in Oxisol followed by Spodosol and Ultisol. It was found direct correlations between the SOC and soil physical attributes. Among the clay soils (Oxisol and Ultisol), the largest stocks of carbon were observed in Oxisol at both the transect (90 to 175.5 Mg C ha-1) as the level of watershed (100.2 to 195.2 Mg C ha-1). The carbon stocks under sandy soil (Spodosol) was greater to clay soils along the transect (160-241 Mg C ha-1) and near them in the Watershed (96.90 to 146.01 Mg C ha-1).

SOIL COVER AND CHEMICAL AND PHYSICAL ATTRIBUTES IN OXISOL IN THE ATLANTIC FOREST BIOME

ABSTRACT The objective of this study was to evaluate the chemical and physical attributes of different soil cover in a Oxisol with a strong wavy relief in the Atlantic Forest Biome, in which were selected three watersheds, employed with grazing (watershed P), forest (watershed M) and coffee (watershed C). Deformed and not deformed samples were collected in three depths for physical and chemical characterization. The chemical characteristics of soil in different watershed studies presented low levels of fertility. It was observed an elevation of pH in the soil and contents of Ca2+ and Mg2+ in the watersheds P and C in relation to the watershed M. Due to deforestation and the establishment of agriculture and livestock, there was a decrease in the contents of soil organic matter in the watershed P and C, not altering the physical characteristics of the soil in the watershed P. The implementation of coffee plantation is causing a reduction in the soil quality of watershed C in comparison to the watershed P and M, therefore indicating a need to adequate soil management in this area.

GPS receivers for georeferencing of spatial variability of soil attributes

The characterization of the spatial variability of soil attributes is essential to support agricultural practices in a sustainable manner. The use of geostatistics to characterize spatial variability of these attributes, such as soil resistance to penetration (RP) and gravimetric soil moisture (GM) is now usual practice in precision agriculture. The result of geostatistical analysis is dependent on the sample density and other factors according to the georeferencing methodology used. Thus, this study aimed to compare two methods of georeferencing to characterize the spatial variability of RP and GM as well as the spatial correlation of these variables. Sampling grid of 60 points spaced 20 m was used. For RP measurements, an electronic penetrometer was used and to determine the GM, a Dutch auger (0.0-0.1 m depth) was used. The samples were georeferenced using a GPS navigation receiver, Simple Point Positioning (SPP) with navigation GPS receiver, and Semi-Kinematic Relative Positioning (SKRP) with an L1 geodetic GPS receiver. The results indicated that the georeferencing conducted by PPS did not affect the characterization of spatial variability of RP or GM, neither the spatial structure relationship of these attributes.

Soil sampling intensity and spatial distribution pattern of soils attributes and corn yield in no-tillage system

Taking into account that the sampling intensity of soil attributes is a determining factor for applying of concepts of precision agriculture, this study aims to determine the spatial distribution pattern of soil attributes and corn yield at four soil sampling intensities and verify how sampling intensity affects cause-effect relationship between soil attributes and corn yield. A 100-referenced point sample grid was imposed on the experimental site. Thus, each sampling cell encompassed an area of 45 m² and was composed of five 10-m long crop rows, where referenced points were considered the center of the cell. Samples were taken from at 0 to 0.1 m and 0.1 to 0.2 m depths. Soil chemical attributes and clay content were evaluated. Sampling intensities were established by initial 100-point sampling, resulting data sets of 100; 75; 50 and 25 points. The data were submitted to descriptive statistical and geostatistics analyses. The best sampling intensity to know the spatial distribution pattern was dependent on the soil attribute being studied. The attributes P and K+ content showed higher spatial variability; while the clay content, Ca2+, Mg2+ and base saturation values (V) showed lesser spatial variability. The spatial distribution pattern of clay content and V at the 100-point sampling were the ones which best explained the spatial distribution pattern of corn yield.

Effects of vinasse application under the physical attributes of soil covered with sugarcane straw

Areas under vinasse application have been associated to favorable physical conditions for root development, aeration, infiltration and water movement in soil profile. This study aimed to evaluate changes on physical attributes of soil under sugarcane straw after vinasse application in two sugarcane growing areas (Area 1 and Area 2) under mechanized management in the state of Paraíba, Brazil. In each area, the samples were collected in the 0-0.20, 0.20-0.40 and 0.40-0.60m layers of the soil, in 36 points, distributed in a 10×10m mesh, one day before and 40 days after vinasse application. The data were submitted to multivariate analysis with repeated measures and geostatistics. The vinasse application decreased soil density and increased total porosity in both Areas and increased organic matter in Area 2. In Area 1 occurred pure nugget effect for the fractions of sand, silt and clay, independent of soil layer. In Area 2, this effect was verified mostly at superficial layers, except for the fraction of clay that presented a moderate degree of spatial dependence.

Management zones definition using soil chemical and physical attributes in a soybean area

Several equipments and methodologies have been developed to make available precision agriculture, especially considering the high cost of its implantation and sampling. An interesting possibility is to define management zones aim at dividing producing areas in smaller management zones that could be treated differently, serving as a source of recommendation and analysis. Thus, this trial used physical and chemical properties of soil and yield aiming at the generation of management zones in order to identify whether they can be used as recommendation and analysis. Management zones were generated by the Fuzzy C-Means algorithm and their evaluation was performed by calculating the reduction of variance and performing means tests. The division of the area into two management zones was considered appropriate for the present distinct averages of most soil properties and yield. The used methodology allowed the generation of management zones that can serve as source of recommendation and soil analysis; despite the relative efficiency has shown a reduced variance for all attributes in divisions in the three sub-regions, the ANOVA did not show significative differences among the management zones.

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.

Chemical attributes of soil and dry mass accumulation of maize fertilized with cassava wastewater

The aim of this study was to evaluate chemical attributes alterations of a clay-loam textured soil and dry mass accumulation of maize submitted to application of cassava wastewater doses in three assessment periods. The experiment was conducted under greenhouse using a completely randomized experimental design in a factorial 5 × 3, with four replicates. The analyzed factors of research were doses of cassava wastewater (0; 12.6; 25.2; 50.4; 75.6 m3 ha-1) andassessment periods (20, 40 and 52 days after germination). The following parameters were determined: electric conductivity of soil saturation extract, pH in water, content of available P, content of exchangeable K+, Ca2+, Mg2+ and Na+of soil, dry mass of leaves and stem. The application of cassava wastewater on soil enables increase of pH, electric conductivity of saturation extract, contents of available P, contents of exchangeable K+ and Na+ and dry mass of leaves and stem. However, only pH and content of exchangeable K+ of soil, the electric conductivity of saturation extract and dry mass of leaves and stem are influenced by assessment period.

Soil physical attributes in chemigated banana plantation with wastewater

ABSTRACT The feasibility of using sewage wastewater as a water and nutrient source for plants is an alternative to harness agricultural natural resource, observing its influence on the organic matter dynamics and soil energy. Our objective here was to evaluate the effects of applying different doses of effluent from a sewage treatment plant, in Janaúba – MG, Brazil, over the physical attributes of a soil grown with “Prata Anã” banana. From soil sample collection at depths of 0-20, 20-40, and 40-60 cm, we determined the following soil properties: soil density, total porosity, macroporosity, microporosity, organic matter, clay dispersed in water and stability of soil aggregate. The experimental design was in randomized blocks with four repetitions. Wastewater raising doses promoted increase in suspended solids, contributing to macroporosity reduction at 20-40 and 40-60 cm depths; as well as a reduction in organic matter within 0-20 cm layer. Clay dispersal was observed in the depths of 0-20 cm, being derived from an increase in sodium content. Concurrently, there was a reduction of soil aggregate stability.

Physical attributes of a pasture soil in southeast Goiás determined by geostatistics

ABSTRACT This study aimed to evaluate the spatial dependence of physical attributes in a soil cultivated with Brachiaria grass. A 12-m regular sampling grid was established within an area of 3.500 m2. Thirty-five soil samples were collected at 0-30 cm depth for particle density, bulk density, texture and total porosity analysis. These data were evaluated using statistical methods of indicator kriging and the GS+ software. The GS+ software was used to develop three-dimensional maps and evaluate semivariograms. The spatial dependence was evaluated using experimental semivariograms. The analyzed attributes indicated the occurrence of spatial dependence when fit to the exponential model. Areas with higher porosity occurred in the regions with lower bulk densities and higher particle densities.

Earnings management in the process of preparing corporate financial reports

Earnings management (EM) literature examines managers’ use of judgment in financial reporting and in structuring transactions to alter financial reports for a specific reason. Mainstream EM literature strongly concentrates on statistical research methodologies and it is driven by positive accounting theory. Although EM occurs in the process of preparing corporate financial reports, that process has so far largely remained a “black box” in prior literature. The purpose of this study is to analyze what EM is, how and why it unfolds and how it is intertwined in the process of preparing corporate financial reports. In order to meet the needs of the study, a qualitative case study method will be used. The contribution of this study is threefold. First, it indicates that the concept of EM is not as unam-biguous as the prior literature has assumed. I find that EM is socially constructed and more open to interpretation than absolutely dichotomous conception given by previous studies. Second, this study contributes to our knowledge of the role and the importance of actors involved in conducting EM, indicating that EM is much more actor-dependent than the prior literature has assumed. Third, this study broadens our knowledge base with regard to the processes and potential for EM in academic research.