Cultivo do milho irrigado.

bitstream/item/37493/1/circ-6.pd

Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies

The present study aims to identify the degree of compliance with the intangible assets disclosure requirements outlined in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 6 - Intangible Assets. It also seeks to analyse the factors influencing compliance with intangible assets mandatory disclosure requirements. An analysis of the 500 largest companies ranked by Exame Magazine, 2010, which are subject to the general Portuguese Accounting Standards System (Sistema de Normalização Contabilística - SNC), was conducted to check whether their Financial Statements for the years 2010 (transition year) and 2011 were made available on their websites. The methodology chosen to answer the research questions and achieve the proposed objectives was the content analysis of the financial statements of a sample of 37 Portuguese unlisted companies. The data collected in 2010 and 2011 allowed the construction of an index of intangible assets and the identification of disclosure explanatory factors. We tested six hypotheses for a possible association between the disclosure index and six explanatory variables through analysis, descriptive statistics, normality, differences in means, correlation and regression. Our results show an average of 30% in the disclosure index for intangible assets. Contrary to what was expected, results confirm that the adoption of SNC did not cause a higher level of disclosure over time. Companies’ size is the most influencing factor, indicating that larger companies disclose information on intangible assets basically to reduce agency costs, political costs related to their public visibility, and in such a way manage the relationship with their relevant stakeholders.info:eu-repo/semantics/acceptedVersio

Control of the deposition ratio of Bi2Te3 and Sb2Te3 in a vacuum evaporator for fabrication of Peltier elements

This article reports the main problem and the corresponding solution of the co-evaporation of Bi2Te3 and Sb2Te3 films for the fabrication of Peltier elements. This main problem consists in the control of the deposition rates of the two elements: Bi or Sb and Te, which have very different vapor pressures. The control of the deposition ratio was achieved by means of a PID controller, which permitted the fabrication of thin-film Peltier elements that produce a temperature gradient in the order of 2C between their hot and cold junctions, when measured at free air conditions.Fundação para a Ciência e a Tecnologia (FCT) - SFRH/BD/18142/2004.Agencia de Inovação (MPYROM)

Concentração e época de aplicação de AminoetoxiVinilGlicine (AVG) na maturação de macieiras 'Fuji Suprema'.

bitstream/item/45481/1/ADM11003.pd

Transmissão de luz em sistemas silvipastoris com eucalipto.

Conduziu-se um estudo preliminar para determinar os níveis de transmissão de luz em dois sistemas silvipastoris com eucalipto, de diferentes idades (2,5 e 5,5 anos), plantados no espaçamento de 10 x 4 m com as fileiras no sentido leste-oeste, objetivando conhecer melhor a evolução do sistema em termos de disponibilidade de luz para o sub-bosque. As avaliações foram realizadas em maio de 1999, em dias com céu claro, entre 11 e 13 horas. As determinações da densidade do fluxo de fótons (Dff) foram realizadas ao longo de dez transeções, transversais às fileiras de eucalipto. Determinou-se também a DFF a pleno sol. A variação espacial da transmissão de luz ao sub-bosque diferiu entre os sistemas, porém os valores médios de transmissão de luz foram idênticos (32% de pleno sol). Esse valor subestima a transmissão de luz aos sub-bosques dos sitemas silvipastoris estudados durante o verão, quando a altitude solar no local é maior. Nesta época, é provável que os valores estivessem superiores a 50%, nos dois sistemas

Genome visualization in space

Phylogeny is an important field to understand evolution and the organization of life. However, most methods depend highly on manual study and analysis, making the construction of phylogeny error prone. Linear Algebra methods are known to be efficient to deal with the semantic relationships between a large number of elements in spaces of high dimensionality. Therefore, they can be useful to help the construction of phylogenetic trees. The ability to visualize the relationships between genomes is crucial in this process. In this paper, a linear algebra method, followed by optimization, is used to generate a visualization of a set of complete genomes. Using the proposed method we were able to visualize the relationships of 64 complete mitochondrial genomes, organized as six different groups, and of 31 complete mitochondrial genomes of mammals, organized as nine different groups. The prespecified groups could be seen clustered together in the visualization, and similar species were represented close together. Besides, there seems to be an evolutionary influence in the organization of the graph