O setor de retalho do vestuário : impacto da crise e caso Inditex

Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO trabalho é um estudo de caso do Grupo Inditex e tem como objetivo compará-lo com o setor de retalho do vestuário e perceber quais os efeitos da recente crise nos resultados, uma vez que o Grupo contrariou as tendências previstas e alcançou lucros e crescimento de vendas inesperadas no período de crise financeira. Foi realizada uma análise qualitativa ao conteúdo às notícias publicadas sobre a Inditex de 2000 a 2014 e aos seus relatórios de contas ao longo deste período. A análise quantitativa baseou-se no teste de igualdade de médias entre a Inditex e algumas empresas cotadas do setor, antes e após crise, utilizando as variáveis Vendas/Ativo, Return On Assets (ROA), Return On Sales (ROS) e Return On Equity (ROE). Concluiu-se que a Inditex não foi afetada pela crise nas variáveis ROA, ROE e Endividamento e que foi superior à performance do setor, que no período que antecedeu a crise que no período posterior. Conseguindo ainda melhorar no período após crise a média do seu ROA, ROS e Endividamento.The work is a case study of Inditex and aims to compare it with the retail sector clothing and realize that the Group effects of the recent crisis in the results, as the Group bucked the trends set and achieved profits and growth unexpected sales in the period of financial crisis. A qualitative analysis of the content to the news published about Inditex 2000-2014 and their audit reports over this period was performed. The quantitative analysis was based on the equality of means test between Inditex and some listed companies in the industry before and after the crisis, using the variables Sales / Assets, Return On Assets, Resturn On Sales and Return On Equity. It was concluded that Inditex was not affected by the crisis in ROA, ROE and debt variables and that was superior to industry performance, both in the period before the crisis either in the later period. Getting further improve in the period after the crisis your average ROA, ROS and Debt

Brazilian Flora 2020: Leveraging the power of a collaborative scientific network

International audienceThe shortage of reliable primary taxonomic data limits the description of biological taxa and the understanding of biodiversity patterns and processes, complicating biogeographical, ecological, and evolutionary studies. This deficit creates a significant taxonomic impediment to biodiversity research and conservation planning. The taxonomic impediment and the biodiversity crisis are widely recognized, highlighting the urgent need for reliable taxonomic data. Over the past decade, numerous countries worldwide have devoted considerable effort to Target 1 of the Global Strategy for Plant Conservation (GSPC), which called for the preparation of a working list of all known plant species by 2010 and an online world Flora by 2020. Brazil is a megadiverse country, home to more of the world's known plant species than any other country. Despite that, Flora Brasiliensis, concluded in 1906, was the last comprehensive treatment of the Brazilian flora. The lack of accurate estimates of the number of species of algae, fungi, and plants occurring in Brazil contributes to the prevailing taxonomic impediment and delays progress towards the GSPC targets. Over the past 12 years, a legion of taxonomists motivated to meet Target 1 of the GSPC, worked together to gather and integrate knowledge on the algal, plant, and fungal diversity of Brazil. Overall, a team of about 980 taxonomists joined efforts in a highly collaborative project that used cybertaxonomy to prepare an updated Flora of Brazil, showing the power of scientific collaboration to reach ambitious goals. This paper presents an overview of the Brazilian Flora 2020 and provides taxonomic and spatial updates on the algae, fungi, and plants found in one of the world's most biodiverse countries. We further identify collection gaps and summarize future goals that extend beyond 2020. Our results show that Brazil is home to 46,975 native species of algae, fungi, and plants, of which 19,669 are endemic to the country. The data compiled to date suggests that the Atlantic Rainforest might be the most diverse Brazilian domain for all plant groups except gymnosperms, which are most diverse in the Amazon. However, scientific knowledge of Brazilian diversity is still unequally distributed, with the Atlantic Rainforest and the Cerrado being the most intensively sampled and studied biomes in the country. In times of “scientific reductionism”, with botanical and mycological sciences suffering pervasive depreciation in recent decades, the first online Flora of Brazil 2020 significantly enhanced the quality and quantity of taxonomic data available for algae, fungi, and plants from Brazil. This project also made all the information freely available online, providing a firm foundation for future research and for the management, conservation, and sustainable use of the Brazilian funga and flora