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One of the major problems associated with the negative environmental impact of vehicles is the significant level of CO 2 emissions. The increasing concentration in CO 2 in the atmosphere as a result of vehicle emissions is accompanied by both an increase in the consumption of petroleum fuels, which have limited resources, and global climate change. The aim of this work is to improve the mechanism of economic stimulation to reduce CO 2 emissions from vehicles through changes in the system of taxation of oil products. Analytic investigation by the authors and the systematization of the main methods of reducing vehicle CO 2 emissions have revealed the required government direction to improve the economic management of their implementation and the necessity for priority stimulation to produce and consume fuel that is more environmentally acceptable. One effective instrument for such stimulus is an improved method of taxing oil products through the introduction of a new tax which takes into account the level of CO 2 emissions from fuel combustion while also taking state measures to limit the growth in prices for gasoline and diesel fuel. The authors have found the dependence of vehicle CO 2 emissions on the qualitative characteristics of consumed fuel (gasoline and diesel) and have substantiated a methodological approach to the tax calculation. © 2013 WIT Press. WIT Transactions on the Built Environment;International Journal of Sustainable Development and Planning

Performance test is a preliminary selection to choose Bali cattle stud based on qualitative and quantitative characteristics, including measurement, weighing and observation. Performance test is applied on rapid growth of bull (about 1 year of age) by comparing individual performance with the performance of the group average. The number of bulls that were subjected the Performance test in 2011 was 61 bulls. Based on Performance test, the best three of the performances namely the score of 113.30, 109.46,and 104.2 were s selected to be potential stud candidates for next Zuriat test (progeny test).

Проведен анализ влияния многократной фильтрации пивной барды через верховой сфагновый торф, смешивания пивной дробины с торфом на его водопоглотительную емкость, агрохимические свойства и качественные показатели полученных продуктов. Установлено значительное накопление минерального азота, подвижного фосфора, водорастворимого органического вещества, аминокислот при хранении торфяных продуктов за счет поглощения минеральных и органических компонентов из пивной барды, а также за счет активного протекания процессов минерализации и трансформации органического вещества торфа под влиянием пивной дробины., The effect of multiple filtration of the beer brewing wastes by the high moor peat and their mixtures on water absorbing capacity, agrochemical properties, and qualitative characteristics of received products were analyzed. Increases of mineral nitrogen, mobile phosphorus, water saluted organic substance, and aminoacids by absorption of mineral and organic compounds and active mineralization and transformation of peat organic substance.

Изучено влияние многократной фильтрации промышленных стоков хлебозаводов и кондитерской фабрики через верховой сфагновый торф на его водопоглотительную емкость, агрохимические свойства и качественные показатели полученного продукта. Установлено значительное накопление минерального азота, подвижного фосфора, водорастворимого органического вещества, гуминовых кислот, аминокислот при хранении смесей: верховой торф + жидкие стоки за счет поглощения минеральных и органических компонентов из стоков, а также за счет активного протекания процессов минерализации и трансформации органического вещества торфа под влиянием щелочных компонентов в дозе 0,2% натрия в стоках., Effect of multiple filtration of industrial wastewaters of bake plants and confectionery factory through high-moor peat is studied on its water absorbed capacity and agrochemical properties and qualitative characteristics of the product. The significant increases of mineral nitrogen, mobile phosphorus, water soluble organic substance, humic acids, and aminoacids are found in storage of mixtures high-moor peat and liquid wastewaters) at the expense of absorption of mineral and organic wastewater substances and of active mineralization and transformation organic peat substances by alkaline compounds (the dose is 0,2% of sodium) in the wastewaters.

Raziskava je potekala v letih 2006 in 2007 na Univerzitetnem kmetijskem centru Fakultete za kmetijstvo in biosistemske vede. Vključevala je več genetsko in morfološko različnih sort in njihovih križancev paradižnika, s ciljem, da bi preverili odpornost na nekatere najpomembnejše bolezni, analizirali ključne agromorfološke lastnosti in ocenili primernost posameznih genotipov za kmetijsko pridelavo. Poskus je bil nastavljen po standardni zasnovi naključnih blokov v štirih ponovitvah. Med kvantitativnimi lastnostmi je bila največja variabilnost ugotovljena pri višini rastline in dolžini peclja ploda. Velika variabilnost je bila ugotovljena tudi pri nekaterih kvalitativnih lastnostih kot so oblika, barva in čvrstost ploda. Najbolj čvrste korelacijske povezave so bile ugotovljene med dimenzijami plodov. V letu 2006 je bila ugotovljena dokaj močna okužba z žametno pegavostjo (Fulvia fulva), leto kasneje pa je prevladovala krompirjeva plesen na paradižniku (Phytophthora infestans). Leta 2006 je bila ugotovljena tudi prisotnost črne listne pegavosti (Alternaria solani) na plodovih. Raziskava je pokazala, da so bili nekateri križanci visoko kakovostni in bi jih bilo smiselno vključiti v žlahtnjiteljski program, ali pa jih še nekaj generacij samooplojevati, da bi dosegli želeno homozigotnost in jih nato testirati kot potencialne nove sorte. The research was carried out during 2006 and 2007 at the University Agricultural Centre of the Faculty of Agriculture and Life Sciences. It included a number of genetically and morphologically different varieties of tomato and their hybrids, with the aim to test resistance against some of the most important diseases, to analyse key agro-morphologic characteristics and assess suitability of individual genotypes for agricultural production. The experiment was based on randomised complete block design, in four replications. In terms of quantitative characteristics, the largest variability was found in relation to the height of plants and length of the fruit stalk. Significant variation was also found in terms of qualitative characteristics such as fruit shape, colour and firmness, whereas the strongest correlation was noted between different dimensions of the fruit. Rather strong infection with leaf mold (Fulvia fulva) was noted in 2006, while a year later, late blight (Phytophthora infestans) was the predominant disease. Early blight (Alternaria solani) was frequently observed on fruits in 2006. Research showed that some hybrids were of high quality and it would make sense to include these in breeding programmes or else continue with their self-pollination for a number of future generations in order to achieve the desired homozigosity, and subsequently test them as potential new varieties.

Mestrado em Auditoria Submitted by Célia Santos (cmsantos@iscal.ipl.pt) on 2015-10-23T16:14:16Z No. of bitstreams: 1 Tese_Versão_final.pdf: 935806 bytes, checksum: b9039945d57ecc7e1a1ea94ebf916493 (MD5) Made available in DSpace on 2015-10-23T16:14:17Z (GMT). No. of bitstreams: 1 Tese_Versão_final.pdf: 935806 bytes, checksum: b9039945d57ecc7e1a1ea94ebf916493 (MD5) Previous issue date: 2009-08

Made available in DSpace on 2014-06-11T19:33:33Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-12-03Bitstream added on 2014-06-13T18:45:24Z : No. of bitstreams: 1 leao_ag_dr_jabo.pdf: 521620 bytes, checksum: b7a5bff297fc0e40402517dee2f40fe5 (MD5) Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) Com o objetivo de avaliar as características nutricionais, estruturais, físico-químicas e sensoriais da carne de cordeiros terminados em confinamento com dietas contendo cana-de-açúcar ou silagem de milho em duas relações volumoso: concentrado, 60:40 ou 40:60, utilizou-se 32 cordeiros Ile de France, não castrados, com 15 kg de peso corporal. Os animais foram confinados em baias individuais e abatidos aos 32 kg. A carne dos cordeiros teve 74,55% de umidade, 19,61% de proteína bruta, 1,04% de cinzas e 51,28 mg/100g de colesterol, sendo o teor de extrato etéreo, maior na dos alimentados com dietas contendo silagem de milho (3,97%) e na dos que receberam alimentação mais concentrada (4,02%). Os ácidos graxos em maior concentração na carne dos cordeiros foram: mirístico (4,18%), palmítico (26,41%), esteárico (17,09%), oléico (37,93%) e linolênico (4,00%). A carne dos alimentados com dietas contendo cana-de-açúcar teve maiores teores dos ácidos cáprico (0,47) e araquidônico (4,17), e menores dos palmitoléico (2,02) e linolênico (0,25). A carne dos cordeiros alimentados com maior quantidade de cana-de-açúcar (60%) teve também maiores teores dos ácidos pentadecanóico (0,68), heptadecanóico (2,13) e eicosadienóico (1,34), sendo estes reduzidos quando a cana-de-açúcar foi utilizada em menor quantidade. Com relação às características estruturais da carne dos cordeiros, as dietas não alteraram a freqüência das fibras SO, FOG e FG, entretanto, aquelas contendo 60% de concentrado, propiciaram maior diâmetro, área e área total relativa das mesmas. Quanto ao tipo de músculos, a freqüência das fibras SO e FG foi maior no Triceps brachii, e a das fibras FOG, maior no Longissimus lumborum. O músculo Triceps brachii teve para todos os tipos de fibras musculares, maiores áreas e diâmetros do que o Longissimus lumborum. Independentemente da dieta... With the aim to evaluate nutritional, structural, physic-chemical and sensorial characteristics of meat of lambs finished on feedlot with diets containing sugar cane or corn silage on two roughage:concentrate ratios, 60:40 or 40:60, it was used 32 Ile de France lambs, non castrated, with 15kg of corporal weight. The animals were confined on individual stalls and were slaughtered at 32 kg of corporal weight. Lamb meat had 74.55% of moisture, 19.61% of crude protein, 1.04% of ash and 51.28 mg/100g of cholesterol, being ethereal extract content, highest on meat of lambs fed up with diets containing corn silage (3.97%) and on those of animals that received more concentrate food (4,02%). The fatty acids on highest concentration in lamb meat were: miristic (4.18%), palmitic (26.41%), stearic (17.09%), oleic (37.93%) and linoleic (4.00%). The meat of lambs fed up with diets containing sugar cane (60%) had higher contents of capric (0.47) and arachidonic (4.17) acids, and lower contents of palmitoleic (2.02) and linoleic (0.25) acids. The meat of lambs fed up with higher quantity of sugar cane (60%) had higher contents of pentadecanoic (0.68), heptadecanoic (2.13) and eicosadienoic (1.34) acids too. These acids were reduced when sugar cane was used on lower quantity. In relation to meat structural characteristics, diets didn’t change frequency of SO, FOG and FG fibers. However, those containing 60% of concentrate propitiated larger diameter, area and total area relative at the same. About muscle type, frequency of SO and FG fibers was higher on Triceps brachii, and frequency of FOG fibers was higher on Longissimus lumborum. For all muscle fiber types, Triceps brachii muscle had areas and diameters larger than Longissimus lumborum. Independently of diet and evaluated muscle, the contents of total and soluble collagen of meat not differed, with average values of 2.45 and 0.30 mg/g... (Complete abstract click electronic access below)

Darbe apžvelgiamas, išanalizuojamas IEEE 802.11 standartas, jo architektūra, fizinis lygmuo, kanalinis lygmuo. Aprašoma tyrime naudojama aparatinė ir programinė įranga, tyrimo vykdymo eiga, metodika. Eksperimentiškai ištirtos bevielių lokalių tinklų IEEE 802.11 standarto kokybinės charakteristikos. Pateikiamas kokybinių charakteristikų teorinis įvertinimas. Naudojantis tyrimo rezultatais ir surinkta informacija, sukuriama programinė įranga, skirta bevielių lokalių tinklų laidumo, vėlinimo laiko, aprėpties zonos nustatymui, radimui, skaičiavimui, įvertinimui. Aptariami, pateikiami programinės įrangos kūrimo etapai: reikalavimų specifikacija, architektūros projektavimas, programavimas, testavimas; apibendrinami gauti rezultatai, pateikiamos išvados. The aim of project work is to research of wireless local network qualitative characteristics: throughput, maximum range, delay. The standart IEEE 802.11, its architecture, physical layer, MAC layer is analysed. Hardware and software, used in research, the methods of research are discribed. Research of qualitative characteristics of wireless local network is done. On the basis of research results the software intended for calculation, determination of value of qualitative characteristics of wireless local network, software is created. The main stages of software creation: specification, designing of architecture, programming, testing are analysed. Obtained results are discussed. Practical, experimental researches are carried out according to recommendations of IEEE 802.11, IEEE 802.3 standarts.

Sensory characteristics of two products: ‘prosciutto’ (dry cured ham) and ‘fiocco’, seasoned for 24 and 12 months respectively, obtained from castrated males and entire females of pig AAGT ‘Casertana’ were investigated. On 18 hams and 20 ‘fiocco’, at the end of the ripening period, colour profile (L*, a*, b*) with spectrophotometer (U3000) and rheological traits of single muscle with TPA and compression test were detected. The results showed values of redness and yellowness significantly lower in ‘fiocco’ in comparison with ‘prosciutto’, which provides better rheological characteristics due to the longer seasoning period, hence to the higher proteolysis and lipolysis. Females furnished both products with better traits in comparison with castrated males (P

Från den 1 januari 2005 ska samtliga noterade bolag i EU upprätta sina koncernredovisningar i enlighet med IASB:s internationella redovisningsstandarder, vilket i teorin ska bidra till ökad jämförbarhet mellan bolagen. Syftet med uppsatsen var därför att genom att granska årsredovisningar se hur väl noterade bolag i Sverige och Storbritannien följt upplysningskraven i IAS 36 p 134 samt jämföra de två ländernas efterlevnad gällande nedskrivningstestet av goodwill som är en förändring i de internationella standarderna jämfört med tidigare. Den deduktiva forskningsansatsen användes, och den befintliga teori som låg till grund för att undersöka verkligheten var IAS 36 p 134. Resultatet av undersökningen har sedan presenterats utifrån den kvantitativa metoden för att ge en bra översikt av resultatet. I en litteraturundersökning presentedes de kvalitativa egenskaper som redovisningen ska ha, tidigare reglering av goodwill i Sverige och Storbritannien samt de redovisningsbegrepp som haft stor betydelse för de båda ländernas redovisning. En genomgång av upplysningskraven i IAS 36 p 134 gjordes också. Skillnaderna i bolagens efterlevnad och den mäng information som de gav skiljde sig mycket åt. Det svenska och brittiska urvalet hade inte lyckats uppfylla samtliga upplysningskrav, och vid en jämförelse mellan ländernas efterlevnadsgrad visade det sig att de svenska bolagen var lite bättre än de brittiska på att lämna information. De upplysningskrav som länderna var bäst respektive sämst på att lämna information var lika för länderna. Orsakerna till detta kan vara många, bl.a. olika redovisningstradition eller att ingen praxis om detta har utvecklats. Men på grund av att bolagen inte följer upplysningskraven blir årsredovisningarna inte jämförbara.

The main objective of breeding programs is to obtain tomato varieties capable of expressing their yield potential under the most diverse conditions. However, little emphasis has been employed on the quality of the fruits produced. Thus, the objective of this work was to evaluate tomato fruit quality with regarding TSS:TA ratio, sugar reducing content, acidity, pH, total soluble solids and contents of carotenoids, ascorbic acid and potassium as a function of plant yield increase. Two experiments were carried out at the Olericulture Sector, Department of Plant Sciences, Universidade Federal de Viçosa, Viçosa, MG, from January to May 2002. A randomized block design was used, with six replicates, and three genotypes: cultivar Santa Clara, hybrid Carmem and an accession BGH-320 from the Vegetable Germplasm Bank of the UFV. The experiment was carried out in a non-heated greenhouse covered with a plastic film and in the field conditions. The increase of plant productivity reduced the fruit quality, except for TSS:TA ratio of Santa Clara and TSS of the Carmem fruits growth in the field, that had increased with the increase of plant productivity. The sugar reducing content of genotype BGH-320 growth in the non-heated greenhouse and acidity of the Santa Clara's fruits growth in the field were reduced with increase of plant productivity. TSS:TA ratio of the Carmem's fruits growth in non-heated greenhouse and potassium content of BGH-320's fruits growth in non-heated greenhouse presented quadratic behavior with increase of plant productivity.

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures Esta pesquisa tem como objetivo o estudo da evolução da terminologia princípio contábil, constante no referencial conceitual da contabilidade. O cenário da pesquisa terá como escopo a Escola norte-americana de contabilidade. A escolha da terminologia a ser pesquisada deve-se à relevância que a mesma tem no estudo da Teoria da Contabilidade. Para compreensão da evolução do pensamento contábil, serão abordados: a influência do Feudalismo e do Mercantilismo na concepção econômica européia; a importância da Revolução Industrial no início da normatização contábil e o papel da Inglaterra na formação da Escola norte-americana de contabilidade. Com relação aos EUA, será avaliado o desenvolvimento do cenário econômico-financeiro da sociedade americana, enfocando a contribuição na busca da construção de um referencial teórico aplicado à contabilidade. O desenvolvimento econômico-financeiro dos EUA proporcionou o surgimento de novos usuários com necessidades específicas. A necessidade do usuário por informações úteis para a tomada de decisão, desencadeou o processo de pesquisa voltada para o estabelecimento de uma terminologia aplicada a contabilidade. Nesse processo, será abordado o papel exercido pelos organismos contábeis reponsáveis pela normatização, bem como as associações de profissionais que investiram em pesquisas, visando elaborar um corpo de princípios contábeis e adequar os procedimentos contábeis às necessidades dos usuários. Para atingir o objetivo da pesquisa, será efetuada uma revisão bibliográfica na literatura especializada, adotando-se o método histórico, no período que compreende o desenvolvimento da Escola norte-americana de contabilidade. Como resultado da pesquisa, conclui-se que o processo evolutivo da terminologia em estudo apresenta um problema lógico estrutural, devido a impossiblidade da construção de um referencial teórico, tendo como base a terminologia princípio. A impossibilidade ocorreu em função da abrangência atribuída ao termo, que dificultou sua aplicação na elaboração dos procedimentos contábeis

Financial statements must present the property, financial position, and performance of entities truly and honestly. Managers, however, may influence users’ perception of information by altering the manner in which this information is presented in financial statements. The objective of this paper is to employ a slightly different approach based on the specific features of the parties involved in the information-exchange process, i.e. users (with their expectations and constraints) and managers (with their goals and motives) and review different methods and techniques applied by managers to manipulate users’ perception of the information presented in financial statements.

Mestrado em Contabilidade A influência do fator cultural no âmbito da subcultura da Contabilidade é reconhecida pela literatura, que não descura os seus eventuais impactos na comparabilidade do relato financeiro, mesmo no contexto do avançado processo de harmonização contabilística internacional. Sobre esta última matéria, importa ainda considerar a relevância para o tema oriunda da revisão da Estrutura Conce[p]tual (EC) conjuntamente desenvolvida entre o Financial Accounting Standards Board (FASB) e o International Accounting Standards Board (IASB). A presente investigação visa aferir a eventual existência de associação ou distinção dos valores culturais propostos por Gray (1988) em função de agrupamentos regionais ou fatores económico-financeiros. Por outro lado, propõe-se avaliar se tais fatores influenciam o nível de divulgação de características qualitativas (CQ) no relato financeiro. Adicionalmente, pretende-se testar a existência de uma eventual associação entre os valores culturais, assim como entre esses e as CQ. A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, referentes a 2013 e 2014, divulgados pelas entidades cotadas (grupos não financeiros) nos índices bolsistas relativos a mercados financeiros da União Europeia (UE): portuguese stock index (PSI)-20, iberian index (IBEX)-35, financial times stock exchange (FTSE)-100, german stock index (DAX)-30 e stockholm stock exchange (OMX)-S30, tendo sido utilizada a análise de conteúdo como metodologia. Após a aplicação dos critérios de seleção, a população final deste estudo engloba 137 entidades. Os resultados obtidos posteriormente à aplicação de técnicas de análise não-paramétricas bivariadas sugerem que os valores culturais distinguem-se apenas parcialmente em função dos agrupamentos regionais, evidenciando-se de forma mais significativa a partir de fatores económico-financeiros, nomeadamente, a dimensão das empresas. Constata-se igualmente a existência de uma conexão positiva entre o conservadorismo e o secretismo. Conclui-se, ainda, que o nível de divulgação de CQ apresenta-se apenas parcialmente relacionado com os agrupamentos regionais, encontrando-se moderada e positivamente associado com a dimensão das entidades. Por último, identifica-se que o conservadorismo encontra-se negativamente associado à relevância da informação financeira. Avaliar o impacto da cultura no contexto do julgamento profissional e da perceção acerca das CQ no processo de convergência internacional constituem, entre outros, alguns dos contributos científicos da presente dissertação. The influence of cultural factor within the subculture of accounting is recognized by the literature, that does not neglect its possible impact on comparability of financial reporting, even in the context of advanced international accounting harmonisation process. On this last matter, it should also consider the relevance to the issue arising from the Conceptual Framework review jointly developed between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). This research seeks to analyze the possible existence of association or distinction of cultural values proposed by Gray (1988) on the basis of regional groups or economic and financial factors. On the other hand, it is proposed to assess whether such factors influence the level of disclosure of qualitative characteristics in financial reporting. Additionally, it is intended to test the existence of a possible association between the cultural values, as well as between these and the qualitative characteristics. Data collection was carried out from the reports and consolidated annual accounts, for 2013 and 2014, disclosed by non-financial entities listes in stock indexes relating to financial markets of the European Union: portuguese stock index (PSI)-20, iberian index (IBEX)-35, financial times stock exchange (FTSE)-100, german stock index (DAX)-30 and stockholm stock exchange (OMX)-S30, having been used content analysis as methodology. After the application of the selection criteria, the final population of this study encompasses 137 entities. The results obtained after the application of non-parametric bivariate analysis techniques suggest that the cultural values are distinguished only partially on the basis of regional groupings, showing up more significantly from economic and financial factors, particularly, the size of the companies. The existence of a positive connection between conservatism and secrecy is equally noticed. It is also concluded that the level of disclosure of qualitative characteristics is partially related to the regional groups and is moderate and positively related to the size of the entities. Finally, the findings of this study show that conservatism is negatively associated with the relevance of financial information. The scientific contributions of this dissertation is constituted by, among others, the evaluation of the impact of culture in the context of professional judgment and the perception on the qualitative characteristics in the process of international convergence.