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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Perfilhamento e produção de forragem do capim faixa-branca submetido a frequências de desfolhação / Tillering and forage production of digitgrass under defoliation frequencies

Rizato, Cesar Augusto 27 July 2017 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study was conducted to evaluate the tillering dynamics, forage production, and use potential of digitgrass subjected to four defoliation intensities: Very High (25 cm), High (35 cm), Medium (45 cm), and Low (55 cm), evaluated in two periods of the year (higher and lower insolation) from January 2015 to January 2016. A randomized-block design with four replicates was adopted and measures repeated over time. Increasing defoliation frequencies increased the number of tiller generations, tiller appearance and mortality rates, aerial tiller density, and forage use potential and reduced tiller survival rate, daily stem production, daily leaf senescence, total daily production, and net daily accumulation of forage. Daily leaf production was lower at the Very High frequency as compared with the other frequencies. In the period of lower insolation, daily leaf senescence and tiller appearance and mortality rates were higher, while survival rate, balance, aerial tiller density, daily stem production, net daily accumulation of forage, and forage use potential were lower. Basal tiller density increased as the defoliation densities were elevated, with higher values observed during the period of greater insolation at the Very High and High frequencies. The Very High defoliation frequency did not provide good plant development, whereas the Low frequency led to increased stem production. The defoliation frequencies and times of the year evaluated here do not change the population stability of digitgrass plants when irrigated, thus ensuring its persistence. Higher defoliation frequencies result in greater tiller renewal in digitgrass. The High and Medium defoliation frequencies are more suitable for the defoliation of digitgrass, promoting a larger proportion of leaves in relation to stems. / O objetivo com este trabalho foi avaliar a dinâmica do perfilhamento, produção de forragem e potencial de utilização do capim faixa-branca submetido a quatro frequências de desfolhação: Muito Alta (25 cm), Alta (35 cm), Média (45 cm) e Baixa (55 cm), avaliadas em duas épocas do ano (maior e menor insolação) no período de janeiro de 2015 a janeiro de 2016. Utilizou-se o delineamento em blocos casualizados, com quatro repetições e medidas repetidas no tempo. A elevação na frequência de desfolhação aumentou o número de gerações de perfilhos, taxas de aparecimento e mortalidade de perfilhos, densidade populacional de perfilhos aéreos e o potencial de utilização da forragem e reduziu a taxa de sobrevivência de perfilhos, produção diária de colmo, senescência diária de folhas, produção total diária e o acúmulo líquido diário líquido de forragem. A produção diária de folhas foi menor na frequência muito alta em relação às outras frequências. Na época de menor insolação a senescência diária de folhas, as taxas de aparecimento e mortalidade de perfilhos foram maiores, em contrapartida, a taxa de sobrevivência, balanço, densidade populacional de perfilhos aéreos, produção diária de colmos, acúmulo líquido diário de forragem e o potencial de utilização de forragem foram menores. A densidade populacional de perfilhos basais aumentou com elevação das frequências de desfolhação e foi maior na época de maior insolação nas frequências muito alta e alta. A frequência de desfolhação muito alta não proporcionou um bom desenvolvimento da planta, enquanto que a frequência baixa apresentou elevada produção de colmos. As frequências de desfolhação e épocas do ano avaliadas não alteram a estabilidade da população de plantas do capim faixa-branca, quando irrigado, garantindo assim sua persistência. Maiores frequências de desfolhação resultam em maior renovação de perfilhos do capim faixa-branca. As frequências de desfolhação alta e média são mais indicadas para a desfolhação do capim faixa-branca, promovendo uma melhor proporção de folhas em relação a colmos. / São Cristóvão, SE
2

Развитие методов учета и анализа основных средств по российским и международным стандартам : магистерская диссертация / Development of accounting and analysis methods for fixed assets in accordance with Russian and international standards

Уварова, Е. А., Uvarova, Е. А. January 2020 (has links)
Для успешного существования отношений на рынке одним из требований является наличие у организаций собственного имущества, то есть основных средств. Основные средства действительно очень необходимы для налаживания производственной деятельности и оказания любых услуг. Эти активы обычно самые дорогие и с долгим сроком полезного использования на предприятии. Также важнейшую роль основные средства играют в трудовом процессе посредством образования технической и производственной базы предприятия и тем самым позволяя определить производственный потенциал организации. Любому производственному предприятию необходимы основные средства, так как они много раз участвуют в процессе производства, перенося свою стоимость частично на создаваемый товар, но при этом, не меняя своей формы. В течение всего времени основные средства подвергаются различным действиям: приходуются, вводятся в эксплуатацию, происходит начисление амортизации, износ, ремонт, модернизация, выбытие в связи с износом, продажей, а также перемещение. Рациональное управление и использование основных средств также влияет на результаты деятельности организации. Для того чтобы принять решение в части основных средств нужно провести экономический анализ. Рациональность управления и использования основных средств прямо влияет на результат деятельности предприятия в целом. / For the successful existence of relations in the market, one of the requirements is that organizations have their own property, that is, fixed assets. Fixed assets are really very necessary to establish production activities and provide any services. These assets are usually the most expensive and longest-lived assets in an enterprise. Also, fixed assets play an important role in the labor process through the formation of the technical and production base of the enterprise and thereby allowing to determine the production potential of the organization. Any manufacturing enterprise needs fixed assets, since they participate many times in the production process, transferring their value partially to the product being created, but at the same time, without changing their form. Throughout the entire time, fixed assets are subjected to various actions: they are received, put into operation, depreciation is charged, depreciation, repairs, modernization, disposal due to wear and tear, sale, as well as movement. The rational management and use of fixed assets also affects the results of the organization. In order to make a decision about fixed assets, you need to conduct an economic analysis. Rationality of management and use of fixed assets directly affects the result of the enterprise as a whole.

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