44 research outputs found

    RESULTADOS PRELIMINARES DA DISTRIBUIÇÃO DE FÓSFORO E SUAS FORMAS NOS SEDIMENTOS DA PLATAFORMA CONTINENTAL DO ESTADO DE SANTA CATARINA

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    Distribuition of phosphorus in marine sediments have been recognized as a useful tool for the knowledgement of its geochemical cicle, that have been undergoing chances by human actions. Marine sediments represents the major reservoir of this constituint, where processes take place and control its disponibility to water column. Differents forms of phosphorus were determined by sequencial extrations in 27 samples of bottom sediment collected in the inner shelf off Santa Catarina. The aim of this study was to investigate the distribuition of phosphorus in the sequencial extrated frations and the relationship with sediment facies. The highest total phosphorus concentrations have been related to fine grained sediments. Although, there were some differences between samples with similar sedimentar patterns. Iron plus aluminium phosphate has been showed high concentrations in the neigborhood of river mounths, declining off shore. Calcium phosphate was the predominant form in most samples.O estudo de fósforo em sedimentos marinhos tem sido utilizado como importante ferramenta para compreensão do ciclo geoquímico deste nutriente, o qual vem sendo alterado pela ação antropogênica. Os sedimentos marinhos representam o depósito final deste constituinte e, dependendo dos processos de interação química que ali ocorrem, podem ser responsáveis por sua maior ou menor disponibilidade para a coluna d’água. Neste estudo foram determinadas as diferentes formas de fósforo, através do método de extração sequencial (modificado de SILVEIRA, 1993), em 27 amostras de sedimentos superficiais coletados na plataforma interna do litoral centro-norte catarinense. O objetivo era verificar a distribuição de fósforo e suas formas de acordo com as fácies sedimentares encontradas na área de estudo. As concentrações de fósforo total variaram entre 1,27 a 18,77 µmol/g, com as mais elevadas estando associadas aos sedimentos finos, embora tenham ocorrido diferenças entre fácies com características granolumétricas similares. O fosfato de ferro + alumínio apresentou concentrações mais altas próximo as desembocaduras dos rios diminuindo com o aumento da distância da linha de costa, indicando o aporte continental. A forma predominante na maioria das amostras foi o fosfato de cálcio que apresentou uma relação direta com a profundidade

    THE UTILISATION OF VALUE BASED MANAGEMENT IN THE STRATEGIC MANAGEMENT OF GERMAN’S AUTOMOTIVE INDUSTRY

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    The purpose of this research paper is to analyse the value-based management commitment of automotive enterprises and to examine the factors that explain the control parameters in automotive industry. There have been a few empirical studies published in the German’s automotive sector but most of the existing studies failed to provide evidence of utilisation of value-based management in the strategic management in the automotive sector. The German automotive industry’s development is closely related to global economic developments. Previous research work has considered control parameters of enterprises but there is little evidence on the factors that explain which control parameters are used in automotive industry. A survey based on annual reports from the year 2008 to 2011 is used. In total, 20 annual reports of automotive companies were analysed. The results show that automotive companies, especially Original Equipment Manufacturers (OEMs) and listed suppliers, have committed to value-oriented management and have implemented value-oriented approaches. However, not all of the suppliers are communicating this in their reports. The results also show that Economic Value Added (EVA) is the leading key indicator in the automotive industry

    Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

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    Konvergenzorientierte Ausgestaltung von Instrumenten des externen Management-Rechnungswesens

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