Exploring the value relevance of biological assets and bearer plants: An analysis with IAS 41 Revision

The purpose of this paper is to explore whether a relation exists between share market valuation and the accounting information about bearer plants and biological assets. The focus is supported in the most recent revision of IAS 41 Agriculture. This revision formally introduced the concept of bearer plants, moved them from biological assets to PP&E, and changed their prior measurement by the fair value model to the cost model. Our approach explores the usefulness of these changes under a valuation market approach. Our analysis settles that there is a positive association between share prices and agricultural-related assets. Overall, our results suggest that biological assets are value relevant and reveal that bearer plants are incrementally value relevant after IAS 41 revision. Besides, we envisage that these conclusions are driven by companies in countries where the value add of agriculture, forestry, and fishing as a percentage of the country’s GDP is lower.info:eu-repo/semantics/publishedVersio

Labour Market Segmentation: An Investigation into the Dutch Hospitality Industry

Almost 42,000 establishments, over 310,000 employees and approximately 13 billion Euro annual turnover (including VAT). This, in a nutshell, captures the Dutch hospitality industry in 2005. The aim of this study is to examine the functioning of the labour market in the Dutch hospitality industry. The work force is a significant element in this industry for generating turnover. It is therefore vital to focus attention on the various aspects of labour to work towards a sustainable business operation. There needs to be a constant effort here to achieve a balance between quantity and quality. This balance is effected, for example, by an appropriate earnings structure, flexibility of the work force and functional employee turnover. To expand on these, and other aspects of the labour market it is the testing of the empirical plausibility of a segmented labour market in the Dutch hospitality industry that forms the common theme throughout this book. The empirical investigations reveal that the theory of labour market segmentation is a fruitful approach to the study of structure and behaviour in the Dutch hospitality industry. In the fields of individual earnings, labour flexibility and labour mobility – core elements within the segmentation theory – we can to a large extent identify significantly different worker groups. This offers starting points for implementing a segment-specific policy; labour market policy by the government and Human Resources Management within organizations.Arménio Bispo was born in Rotterdam on April 18, 1968. From 1980 to 1986 he attended the ‘R.K. Scholengemeenschap Citycollege St. Franciscus’ in Rotterdam. After completing Gymnasium he began his study in econometrics at the Erasmus University Rotterdam and graduated in the ‘Algemeen-econometrische richting’ in August 1991. The last three years of his study he worked as a student-assistant in the Econometrics Department of the Econometric Institute of the Erasmus University. After graduation, he held a position as Research Fellow at the Research Institute for Population Economics, a department of the ‘Stichting voor Economisch Onderzoek Rotterdam’, studying aspects of poverty in the Netherlands. Since January 1993 he holds a research position at the Dutch Board for the Hospitality and Catering Industry in Zoetermeer, studying, among other things, consumer and labour market behaviour in the Dutch hospitality industry.Bijna 42.000 vestigingen met ruim 310.000 werknemers in loondienst en ongeveer 13 miljard euro omzet op jaarbasis (incl. BTW). Dit is de Nederlandse horeca anno 2005 in een notendop. Centraal in deze studie staat het functioneren van de arbeidsmarkt in de Nederlandse horeca. In deze bedrijfstak is personeel een belangrijke factor voor het creëren van omzet. Daarom is aandacht voor aspecten van arbeid essentieel voor een duurzame bedrijfsvoering. Hierbij moet voortdurend worden gestreefd naar een balans tussen kwantiteit en kwaliteit. Deze balans komt tot stand door bijvoorbeeld een passende arbeidsbeloning, flexibiliteit van het personeelsbestand en arbeidsmobiliteit die gericht is op functionaliteit. Bij de analyse van deze en andere arbeidsmarktonderwerpen vormt het toetsen van de empirische plausibiliteit van een gesegmenteerde arbeidsmarkt in de Nederlandse horeca de rode draad in dit boek. De empirische verkenningen laten zien dat de arbeidsmarktsegmentatietheorie voor de bestudering van structuur en gedrag in de Nederlandse horeca een vruchtbare denkwereld is. Op het gebied van arbeidsbeloning, arbeidsflexibiliteit en arbeidsmobiliteit – kernelementen binnen de segmentatietheorie – kunnen voor een belangrijk deel significant verschillende werknemersgroepen worden geïdentificeerd. Dit biedt aanknopingspunten voor het voeren van segmentspecifiek beleid; arbeidsmarktbeleid door de overheid, personeelsbeleid op maat door ondernemingen

Uso de poleiros artificiais por aves em áreas degradadas da Floresta Estacional Semidecidual na região Noroeste do Estado do Paraná.

EVINCI. Resumo 040

Germinação e multiplicação in vitro de mandacaruzinho.

Para que o aproveitamento do potencial ornamental dos cactos nativos seja realizado de modo sustentável, torna-se necessário conhecer métodos de propagação alternativos e mais eficientes. Nesse sentido, a micropropagação pode ser uma técnica viável, uma vez que vem sendo amplamente utilizada na produção de mudas de espécies ornamentais, bem como para a conservação de cactáceas nativas.bitstream/item/78049/1/Ana-Valeria-COT152.pd

Ichthyofauna assemblages from two unexplored Atlantic seamounts: Northwest Bank and João Valente Bank (Cape Verde archipelago)

Underwater censuses by divers were used to study the fish assemblages from two unexplored Atlantic seamounts in the Cape Verde archipelago. Fifty three species of 27 families were recorded: 27 in Northwest Bank and 46 in João Valente Bank. Northwest Bank had dense schools, while João Valente Bank had higher species richness and smaller schools. Both seamounts were dominated mainly by coastal species directly depending on seabed habitat (Demersal or benthopelagic). Of the 53 fish species recorded, 22.6% were of continental African origin, while 9.4% and 5.7% were endemic of the Cape Verde Islands and of the Macaronesia province, respectively. Most species (64.2%) had a very wide biogeographic distribution: cosmopolitan (22.6%), amphi-Atlantic (28.3%) and Atlantic-Mediterranean (13.2%). Northwest Bank and João Valente Bank may have a permanent fish community supported by various oceanographic-topographic interactions. João Valente Bank seems more diverse, which is probably associated with algae cover and with a larger area providing additional suitable and more varied habitats. The geographic proximity to the coast and the presence of oceanic and/or oceanodromous species suggests that the upper part of these seamounts may act both as attraction points and as “stepping-stones” for the dispersal of coastal species.info:eu-repo/semantics/publishedVersio

Produção de biomassa de adubos verdes no assentamento Paiolzinho, Corumbá, MS.

O experimento foi conduzido no assentamento Paiolzinho, em Corumbá, MS, com o objetivo de avaliar a produção de biomassa de espécies de adubos verdes. Foram 8 tratamentos constando de 5 espécies de adubos verdes, com mucuna-anã em dois espaçamentos, um coquetel com as 5 variedades e pousio como testemunha, tendo 5 repetições, num delineamento experimental inteiramente casualizado. Foram medidos a altura das plantas, a matéria seca da biomassa dos adubos verdes e das plantas espontâneas. O experimento foi instalado em consórcio com mandioca, sendo o plantio dos adubos verdes feito 60 dias após o plantio da mandioca, no final do verão e desenvolvendo-se no outono. Os resultados mostram que a maior produção de biomassa e altura foram obtidas pelo coquetel de adubos verdes.Disponível também em: Cadernos de Agroecologia, V. 5, n.1, 2010

Influência da secagem e do tempo de extração no rendimento de óleo essencial de Croton blanchetianus Baill.

O objetivo do trabalho foi avaliar a influência da secagem e do tempo de extração das raspas do caule de marmeleiro, a fim de otimizar o rendimento do óleo essencial