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

Analysis of the features of a UPQC to improve power quality in smart grids

An UPQC (Unified Power Quality Conditioner) is an equipment composed by two active conditioners operating in a combined way. One of the active conditioners is connected in series with the electrical power system, allowing the compensation of problems in the system voltages. The other active conditioner is connected in parallel with the electrical system, and allows the compensation of current harmonics, current unbalances and power factor. In three-phase four-wire systems the parallel connected active conditioner also compensates the zero sequence current components, eliminating the neutral wire current. The UPQC operates in an automatic way, adjusting itself dynamically to the variations of the load and of the electrical system, keeping high levels of power quality in the voltages delivered to the load. At the same time, it only consumes from the electrical system the active power necessary to the load operation, in a balanced way through the three phases, and with sinusoidal currents. The compensation capabilities of the UPQC can be very useful to ensure high levels of power quality in the future Smart Grids, which are not characterized as a single technology or device, but rather as a vision of a distributed electrical system, supported by reference technologies, as Power Electronics Devices, Renewable Energy Resources, Energy Storage Systems (ESS), Advanced Metering Infrastructures (AMI), and Information and Communication Technologies (ICT).This work is financed by FEDER Funds, through the Operational Program for Competitiveness Factors – COMPETE, and by National Funds through the Foundation for Science and Technology of Portugal, under projects: PTDC/EEAEEL/104569/2008 and FCOMP-01-0124-FEDER-022674.info:eu-repo/semantics/publishedVersio

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'.

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On-chip array of thermoelectric peltier microcoolers

This article reports on the theoretical modelling, the Finite Element Modelling (FEM) simulation, the fabrication process and preliminary results of the first on-chip thermoelectric microcooler array (64 pixels arranged in a 8×8 array), with each pixel independently controlled. This microcooler array uses co-evaporated V–VI compounds of Bi2Te3 and Sb2Te3 as thermoelectric layers, and can be fabricated using planar thin-film technology, lithography and wet etching, on top of a silicon wafer where the CMOS electronic circuits were previously made

Metamitron replacing carbaryl in post bloom thinning of apple trees.

Carbaryl or the mixture of carbaryl with NAA (naphthalene acetic acid) or BA (benzyladenine) are the post-bloom chemical thinners most widely used in apple thinning in Brazil. The marketing restriction of carbaryl demands new options of apple post-bloom thinners, requiring the evaluation of others compounds for this purpose. Metamitron is one of the substances that may be used in chemical thinning of apples. Metamitron was evaluated at two concentrations, alone or in mixture with BA, in "MaxiGala", "Fuji Suprema" and "Fred Hough" apple cultivars. Applications of metamitron at 384 mg L-1 and at 768 mg L-1 in a mixture with BA, ranging from 40 mg L-1 to 80 mg L-1, sprayed on fruits with diameter ranging from 5 to 25 mm were compared ith the standard treatment and hand thinning. The experimental design was a randomized complete block with 4-6 repetitions of a single plant. The variables analyzed were: fruit set (%); percentage of floral clusters with 1, 2, 3, 4 or more fruits; fruit yield (kg); verage fruit fresh mass (g) and percentage of dropped fruit after thinning. Metamitron alone or in combination with BA reduced production per plant and significantly increased the fresh weight of fruits in all cultivars tested. Metamitron at 800 mg L-1 resulted in excessive fruit thinning, especially in ?MaxiGala? cultivar. Metamitron or metamitron + BA have potential to compose the program of chemical thinning of apple trees to replace carbaryl. Index terms: Plant growth regulators, concentration, fruit set, fruit production. O carbaryl ou a mistura de carbaryl com ANA (ácido naftaleno acético) ou BA (Benziladenina) são os produtos mais utilizados no raleio químico da macieira no Brasil. Com o cancelamento do registro do carbaryl como raleante de pós-floração, são necessárias novas alternativas, sendo importante testar diferentes raleantes com esta finalidade. Dentre as substâncias passíveis de utilização no raleio da macieira insere-se o metamitron. O objetivo deste estudo foi avaliar a resposta da aplicação de metamitron no raleio das macieiras ?Fuji Suprema?, ?MaxiGala? e ?Fred Hough?. O uso de metamitron foi testado em duas concentrações, só ou em mistura de tanque com BA, e comparado com BA e BA + etefom, em três cultivares de macieira: ?Maxigala?, ?Fuji Suprema? e ?Fred Hough?. Aplicações de 384 mg L-1 e 768 mg L-1 de metamitron em mistura com BA de 40 mg L-1 e 80 mg L-1 aplicado em frutos de 5 a 25 mm de diâmetro foram comparadas com ?tratamento-padrão? e raleio manual. Foi usado o delineamento experimental em blocos ao acaso com cinco a seis repetições. As variáveis analisadas foram: frutificação efetiva (%), percentagem de cachos florais com 1; 2; 3; 4 ou mais frutos por inflorescência, produção por planta (kg), número de frutos por planta, massa média dos frutos (g) e percentagem de queda de frutos após o raleio. O metamitron só, ou em combinação com BA, reduziu a produção por planta e aumentou a massa média dos frutos em todas as cultivares estudadas. Metamitron a 768 mg L-1 resultou em excessivo raleio, especialmente na ?MaxiGala?. Metamitron ou metamitron + BA tem potencial para compor o programa de raleio químico da macieira em substituição ao carbaryl. Termos para indexação: Regulador de crescimento, concentração, frutificação efetiva, produção

Environmental footprints show China and Europe\u27s evolving resource appropriation for soybean production in Mato Grosso, Brazil

Mato Grosso has become the center of Brazil\u27s soybean industry, with production located across an agricultural frontier expanding into savanna and rainforest biomes. We present environmental footprints of soybean production in Mato Grosso and resource flows accompanying exports to China and Europe for the 2000s using five indicators: deforestation, land footprint (LF), carbon footprint (CF), water footprint (WF), and nutrient footprints. Soybean production was associated with 65% of the state\u27s deforestation, and 14–17% of total Brazilian land use change carbon emissions. The decade showed two distinct production systems illustrated by resources used in the first and second half of the decade. Deforestation and carbon footprint declined 70% while land, water, and nutrient footprints increased almost 30% between the two periods. These differences coincided with a shift in Mato Grosso\u27s export destination. Between 2006 and 2010, China surpassed Europe in soybean imports when production was associated with 97 m2 deforestation yr−1 ton−1 of soybean, a LF of 0.34 ha yr−1 ton−1, a carbon footprint of 4.6 ton CO2-eq yr−1 ton−1, a WF of 1908 m3 yr−1 ton−1, and virtual phosphorous and potassium of 5.0 kg P yr−1 ton−1 and 0.0042 g K yr−1 ton−1. Mato Grosso constructs soil fertility via phosphorous and potassium fertilizer sourced from third party countries and imported into the region. Through the soybean produced, Mato Grosso then exports both water derived from its abundant, seasonal precipitation and nutrients obtained from fertilizer. In 2010, virtual water flows were 10.3 km3 yr−1 to China and 4.1 km3 yr−1 to Europe. The total embedded nutrient flows to China were 2.12 Mtons yr−1 and 2.85 Mtons yr−1 to Europe. As soybean production grows with global demand, the role of Mato Grosso\u27s resource use and production vulnerabilities highlight the challenges with meeting future international food security needs