The blockchain impacts in accounting auditing / Os impactos da cadeia de bloqueios na auditoria contábil

This paper aims to identify the main impacts of Blockchain as accounting audit as well the advantages and disadvantages facing future challenges to auditing. The methodology used was basic qualitative research, and review topics with exploratory aims, such as technical procedures. The data collection was in CAPES (Coordination for the Improvement of Higher Education Personnel) and ICAEW (The Institute of Chartered Accountants in England and Wales) websites and the data analysis and interpretation consisted in classifying and deducting. It was identified that Blockchain is little related to accounting auditing. Results show that the number of financial institutions and organizations that invest in Blockchain is rising, considering that it is related to a distributed ledger that provides a major transparency in the financial transactions of the organizations, which  suggests that in the very near future financial institutions and organizations will use Blockchain to interact with each other and in this context internal and external auditing might be continuous, having in mind that in Blockchain financial transactions are available in real time for the auditors and available to auditing. In addition, the distributed ledger enables auditors to access information in new formats, and consequently changes in work roles will occur. In this way, corporative reports will have more consistent and reliable information. However, many countries do not know how to regulate Blockchain or do not offer any legal environment to it

Validação de marcadores microssatélites em Urochloa decumbens e avaliação da transferibilidade para outras espécies deste gênero.

Comissão organizadora: Grácia Maria Soares Rosinha, Alexandra Rocha de Oliveir, Rodrigo Carvalho Alva

Avaliação da energia gerada por um sistema fotovoltaico de 10 kWp com razão de concentração de 1000 sóis interligado à rede elétrica

Este trabajo busca analizar las características de operación de un Generador Fotovoltaico de Alta Concentración (HCPV - High Concentration Photovoltaics) de 10 kWp con una concentración de 1000 soles instalado en el área externa del Departamento de Energía Nuclear de la Universidad Federal de Pernambuco. Después de la instalación del sistema fotovoltaico (FV), fueron colectados en conjunto los datos de la generación y del consumo de energía eléctrica del departamento. Fueron estimados los valores de la irradiancia directa incidente en el plano del generador hora a hora para el día más representativo de cada mes, utilizando correlaciones disponibles en la literatura. A partir de los resultados experimentales y de las simulaciones realizadas fue posible establecer una relación entre la oferta y la demanda de energía, llegando a la conclusión que el generador FV, en las mejores condiciones de funcionamiento, consigue suministrar aproximadamente 14% del consumo eléctrico del departamento, lo que es equivalente al gasto de iluminación de la edificación.This paper analyzes the operational characteristics of a High Concentration Photovoltaic (HCPV) generator of 10 kWp with a concentration ratio of 1000 suns installed on the external area of the Nuclear Energy Department of the Federal University of Pernambuco. The system has been installed and monitored. D.C. power generated, converted A.C. power, solar radiation (direct solar radiation) have been measured. The consumption of electricity was estimated considering all the electric appliances of the department and the time expected for use. Using correlations available in the literature, direct incident irradiance on the plane of the generator were estimate each hour for the most representative day of each month. From the experimental results and the simulations was possible to establish a relationship between supply and demand for energy, concluding that the PV generator in the best operating condition, can reach, in the best situation, approximately 14% of electricity consumption of the department, which is equivalent to the light expense of the building.Asociación Argentina de Energías Renovables y Medio Ambiente (ASADES

Avaliação da energia gerada por um sistema fotovoltaico de 10 kWp com razão de concentração de 1000 sóis interligado à rede elétrica

Este trabajo busca analizar las características de operación de un Generador Fotovoltaico de Alta Concentración (HCPV - High Concentration Photovoltaics) de 10 kWp con una concentración de 1000 soles instalado en el área externa del Departamento de Energía Nuclear de la Universidad Federal de Pernambuco. Después de la instalación del sistema fotovoltaico (FV), fueron colectados en conjunto los datos de la generación y del consumo de energía eléctrica del departamento. Fueron estimados los valores de la irradiancia directa incidente en el plano del generador hora a hora para el día más representativo de cada mes, utilizando correlaciones disponibles en la literatura. A partir de los resultados experimentales y de las simulaciones realizadas fue posible establecer una relación entre la oferta y la demanda de energía, llegando a la conclusión que el generador FV, en las mejores condiciones de funcionamiento, consigue suministrar aproximadamente 14% del consumo eléctrico del departamento, lo que es equivalente al gasto de iluminación de la edificación.This paper analyzes the operational characteristics of a High Concentration Photovoltaic (HCPV) generator of 10 kWp with a concentration ratio of 1000 suns installed on the external area of the Nuclear Energy Department of the Federal University of Pernambuco. The system has been installed and monitored. D.C. power generated, converted A.C. power, solar radiation (direct solar radiation) have been measured. The consumption of electricity was estimated considering all the electric appliances of the department and the time expected for use. Using correlations available in the literature, direct incident irradiance on the plane of the generator were estimate each hour for the most representative day of each month. From the experimental results and the simulations was possible to establish a relationship between supply and demand for energy, concluding that the PV generator in the best operating condition, can reach, in the best situation, approximately 14% of electricity consumption of the department, which is equivalent to the light expense of the building.Asociación Argentina de Energías Renovables y Medio Ambiente (ASADES

Resultados do desempenho e análise operacional de um sistema fotovoltaico de 10 kWp de alta concentração interligado à rede

Este trabajo presenta una evaluación del desempeño y comportamiento operacional de un Sistema Fotovoltaico de Alta Concentración conectado a la red interna de distribución eléctrica del Departamento de Energía Nuclear (DEN) de la Universidad Federal de Pernambuco (UFPE), durante los primeros 12 meses de funcionamiento. Son discutidos los resultados en condiciones reales de operación de la eficiencia del generador HCPV. Fue realizada una comparación del comportamiento del sistema HCPV con un sistema fotovoltaico convencional operando bajo condiciones similares a través del cálculo del Índice de Desempeño y el Factor de Capacidad. Son realizadas proyecciones de producción de energía en otras localidades brasileñas con diferentes características del recurso solar disponible.This paper presents a performance and operational behavior evaluation of a High Concentration Photovoltaic system connected to the internal electricity distribution network of the Department of Nuclear Energy (DEN) of the Federal University of Pernambuco (UFPE) during the first 12 months of operation. In this paper are discussed the results in real operating conditions of the efficiency of the HCPV photovoltaic generator. A comparison of the behavior of the HCPV system with a conventional photovoltaic system operating under similar conditions by calculating the Performance Ratio and Capacity Factor was also performed. Projections of energy production in other Brazilian city with different characteristics of solar resources were also included.Asociación Argentina de Energías Renovables y Medio Ambiente (ASADES

Selection of alfalfa genotypes for dry matter yield and persistence with repeated measures.

The biggest challenge in the alfalfa breeding program is to obtain cultivars with high persistence, high productivity, and adaptability. Therefore, studies about selection methods are necessary for the success of alfalfa breeding programs. This study aimed to evaluate dry matter yield and persistence in alfalfa for selecting genotypes, using appropriate statistical models for experiments with repeated measures. The experiment was conducted at Embrapa Southeast Livestock, in São Carlos, state of São Paulo, Brazil in a randomized blocks design, in plots subdivided in time, with three replicates. Eight genotypes were evaluated, and the agronomic trait evaluated was dry matter yield. The experiments in split-plots were used with two and three errors and generalized linear models with the following correlation structures: composite symmetry (CS), heterogeneous composite symmetry (HCS), auto regressive (AR), heterogeneous auto regressive (HAR), and variance components (VC). The best model was selected according to the lowest value of the Akaike Information Criterion (AIC), and three methodologies were used to identify the genotype with greater productivity and persistence: Average test for multiple comparisons, adaptability, and stability by multi-information, and similarity between genotype and ideotype. The interaction between genotypes and cuts was significant, demonstrating the existence of the different behavior of the alfalfa genotypes over the cuts. Different methodologies allowed to measure the average yield of the alfalfa genotype and the persistence over the cuts. PSB 4 genotype demonstrated promissory behavior in terms of productivity and persistence throughout the production cycle of alfalfa

Resultados do desempenho e análise operacional de um sistema fotovoltaico de 10 kWp de alta concentração interligado à rede

Este trabajo presenta una evaluación del desempeño y comportamiento operacional de un Sistema Fotovoltaico de Alta Concentración conectado a la red interna de distribución eléctrica del Departamento de Energía Nuclear (DEN) de la Universidad Federal de Pernambuco (UFPE), durante los primeros 12 meses de funcionamiento. Son discutidos los resultados en condiciones reales de operación de la eficiencia del generador HCPV. Fue realizada una comparación del comportamiento del sistema HCPV con un sistema fotovoltaico convencional operando bajo condiciones similares a través del cálculo del Índice de Desempeño y el Factor de Capacidad. Son realizadas proyecciones de producción de energía en otras localidades brasileñas con diferentes características del recurso solar disponible.This paper presents a performance and operational behavior evaluation of a High Concentration Photovoltaic system connected to the internal electricity distribution network of the Department of Nuclear Energy (DEN) of the Federal University of Pernambuco (UFPE) during the first 12 months of operation. In this paper are discussed the results in real operating conditions of the efficiency of the HCPV photovoltaic generator. A comparison of the behavior of the HCPV system with a conventional photovoltaic system operating under similar conditions by calculating the Performance Ratio and Capacity Factor was also performed. Projections of energy production in other Brazilian city with different characteristics of solar resources were also included.Asociación Argentina de Energías Renovables y Medio Ambiente (ASADES

Performance agronômica de cultivares de cafeeiro enxertadas em Apoatã IAC 2258.

Este trabalho teve como objetivo avaliar a influência da enxertia e do porta-enxerto Apoatã IAC 2258 na produtividade e nas características reprodutivas (peneira 17 acima e porcentagem de grãos chochos) de sete cultivares de cafeeiro da espécie Coffea arabica cultivados em campo. O experimento foi instalado em janeiro de 2004, em área isenta de nematoides, espaçamento de 3,0 m x 0,6 m, no Setor de Cafeicultura da Universidade Federal de Lavras - UFLA, sendo as avaliações compreendidas no período de janeiro de 2006 a outubro de 2011. Utilizou-se delineamento experimental em blocos casualizados (DBC) em esquema fatorial (7 x 3), com 4 repetições, sendo: a) sete cultivares de Coffea arabica: Obatã IAC 1669-20, Acauã, Oeiras MG 6851, Catucaí Amarelo 2SL, Topázio MG 1190, IBC Palma II e Paraíso MG H 419-1; b) três tipos de mudas: enxertada em "Apoatã IAC 2258" (Coffea canephora), autoenxertada e pé-franco. Avaliou-se a produção das seis primeiras safras (2006/2007 a 2011/2012). A porcentagem de frutos chochos e porcentagem de grãos peneira 17 acima foram avaliadas nas quatro últimas safras. Conclui-se que o emprego da enxertia não é eficaz para aumento de produtividade da planta de cafeeiro cultivada em área isenta de nematoides. Entre as cultivares estudadas, a cultivar Palma II é a mais indicada como copa em muda enxertada no cultivo em área infestada por fitonematoides.Título em inglês: Agronomic performance of variety of coffee grafted on IAC Apoatã 2258

Avaliação regional dos impactos sociais e econômicos da pesquisa da EMBRAPA - Região Amazônica.

Caracterização regional. A pesquisa agropecuária na região amazônica. Unidades da Embrapa na região. Benefícios gerados pela Embrapa na região amazônica.bitstream/item/196498/1/Id-16909-todo.pd