Colheita de frutas e hortaliças: a utilização de plataformas de auxílio à colheita.

bitstream/CNPDIA-2009-09/11894/1/CT97_2008.pd

Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12

This study provides empirical evidence on changes in entities’ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosure requirements. The sample includes 551 firms from 26 countries affected by the adoption of IFRS 11 (1,858 financial statements). The findings indicate that many firms are not fully complying with IFRS 12 disclosure requirements and that firm‐level characteristics (e.g., size, leverage, and ownership concentration) contribute more to explaining the level of (non)compliance, when compared to country‐level variables (e.g., legal system and emerging versus developed countries). We also find that the level of materiality of joint ventures is positively associated with the level of compliance with IFRS 12 disclosure requirements. Our results contribute to the literature on the determinants of compliance with IFRS Standards disclosure requirements and bring important insights for the post‐implementation review of IFRS 11 and IFRS 12 occurring between 2020 and 2022.info:eu-repo/semantics/acceptedVersio

Integrate mechanistic evidence from new approach methodologies (NAMs) into a read-across assessment to characterise trends in shared mode of action

This read-across case study characterises thirteen, structurally similar carboxylic acids demonstrating the application of in vitro and in silico human-based new approach methods, to determine biological similarity. Based on data from in vivo animal studies, the read-across hypothesis is that all analogues are steatotic and so should be considered hazardous. Transcriptomic analysis to determine differentially expressed genes (DEGs) in hepatocytes served as first tier testing to confirm a common mode-of-action and identify differences in the potency of the analogues. An adverse outcome pathway (AOP) network for hepatic steatosis, informed the design of an in vitro testing battery, targeting AOP relevant MIEs and KEs, and Dempster-Shafer decision theory was used to systematically quantify uncertainty and to define the minimal testing scope. The case study shows that the read-across hypothesis is the critical core to designing a robust, NAM-based testing strategy. By summarising the current mechanistic understanding, an AOP enables the selection of NAMs covering MIEs, early KEs, and late KEs. Experimental coverage of the AOP in this way is vital since MIEs and early KEs alone are not confirmatory of progression to the AO. This strategy exemplifies the workflow previously published by the EUTOXRISK project driving a paradigm shift towards NAM-based NGRA.Toxicolog

Equipamento para extração de amostras indeformadas de solo

O presente trabalho teve como objetivo desenvolver um equipamento para coletar amostras indeformadas de solo de 75 mm de diâmetro a uma profundidade de até 0,60 m, bem como avaliar a qualidade das amostras retiradas. O amostrador foi constituído por um tubo de PVC, acondicionado dentro de um tubo cravador de alumínio equipado com uma ponteira de aço, formando um conjunto sem movimento rotativo. Envolveu este conjunto uma rosca-sem-fim, equipada com três lâminas de corte na sua extremidade. O conjunto foi adaptado a um veículo especificamente projetado para o tráfego no campo (VAS - Veículo Amostrador de Solo). As amostras obtidas pelo VAS foram comparadas com as testemunhas, obtidas pelo método do bloco da parafina, por meio de testes laboratoriais, para verificar a ocorrência de alterações estruturais. Os testes foram: inspeção visual, densidade do solo, ensaio de compressão triaxial rápido e ensaio de adensamento. As amostras obtidas pelo VAS em solo argiloso (Latossolo Roxo) apresentaram confiabiliade (95%) dos valores de densidade do solo, características de resistência à compressão e adensamento iguais à testemunha. O equipamento mostrou-se prático, versátil e adequado para retirar amostras de solos argilosos, sendo a qualidade das amostras semelhante à obtida pelos métodos tradicionais de extração do anel volumétrico e de bloco de solos. O equipamento desenvolvido pode ser útil na coleta de dados para mapeamento de solos, com o auxílio de uma antena de GPS