Sammanfattning Magisteruppsats i företagsekonomi, Ekonomihögskolan vid Växjö Universitet, FED 334, System för redovisning, revision och ägarstyrning, VT 2007 Författare: Sandra Johansson och Sofie Lanér Handledare: Karin Jonnergård och Ola Nilsson Titel: Uppdragsbrevets påverkan på förväntningsgapet: En studie av revisorer och deras klienter Revisorns roll och ansvar: Revisorernas roll har på senare tid uppmärksammats alltmer och nya lagar och regler har införts för att förtydliga revisorns ansvar. Kravet på ett skriftligt uppdragsbrev, är det första steget för att leva upp till den nya revisionsstandarden (RS) i Sverige. En standard som infördes med start i januari år 2004. FAR SRS förhoppning är att uppdragsbrevet ska vara ett stöd både för revisorerna och för deras klienter, bland annat eftersom åtgärderna klargör parternas rättigheter och skyldigheter i uppdraget. Uppdragsbrevet kan sannolikt också bidra till att det så kallade förväntningsgapet minskar. Syfte: Att undersöka om uppdragsbrevet har påverkat förväntningsgapet mellan revisorerna och deras klienter samt jämföra eventuella skillnader i uppfattningar mellan revisorer inom ”The Big Four” och revisorer på övriga revisionsbyråer. Metodval: En kvalitativ studie genomfördes där en matchning gjordes mellan revisorer och deras klienter för att kunna undersöka båda sidor av samma förhållande. Vi genomförde en semistrukturerad intervju med 20 respondenter, 10 revisorer och 10 klienter. På klientföretagen intervjuades de personer som hade närmast kontakt med revisorn vilka var ekonomichef, ägare och VD. Slutsatser: Vi har genom studien kommit fram till att uppdragsbrevet inte har påverkat förväntningsgapet. Inga större skillnader har uppmärksammats i uppfattningarna mellan revisorer inom ”The Big Four” och på övriga revisionsbyråer i denna studie. Förslag till vidare forskning: För framtida forskning vore det intressant att undersöka relationen mellan revisor och klient ur ett oberoendeperspektiv. Ett annat intressant område att vidareutforska är skillnaderna i storleken på förväntningsgapet på små och stora företag.

<p>Sammanfattning</p><p>Magisteruppsats i företagsekonomi, Ekonomihögskolan vid Växjö Universitet,</p><p>FED 334, System för redovisning, revision och ägarstyrning, VT 2007</p><p>Författare: Sandra Johansson och Sofie Lanér</p><p>Handledare: Karin Jonnergård och Ola Nilsson</p><p>Titel: Uppdragsbrevets påverkan på förväntningsgapet: En studie av revisorer och deras klienter</p><p>Revisorns roll och ansvar: Revisorernas roll har på senare tid uppmärksammats alltmer och nya lagar och regler har införts för att förtydliga revisorns ansvar. Kravet på ett skriftligt uppdragsbrev, är det första steget för att leva upp till den nya revisionsstandarden (RS) i Sverige. En standard som infördes med start i januari år 2004. FAR SRS förhoppning är att uppdragsbrevet ska vara ett stöd både för revisorerna och för deras klienter, bland annat eftersom åtgärderna klargör parternas rättigheter och skyldigheter i uppdraget. Uppdragsbrevet kan sannolikt också bidra till att det så kallade förväntningsgapet minskar.</p><p>Syfte: Att undersöka om uppdragsbrevet har påverkat förväntningsgapet mellan revisorerna och deras klienter samt jämföra eventuella skillnader i uppfattningar mellan revisorer inom ”The Big Four” och revisorer på övriga revisionsbyråer.</p><p>Metodval: En kvalitativ studie genomfördes där en matchning gjordes mellan revisorer och deras klienter för att kunna undersöka båda sidor av samma förhållande. Vi genomförde en semistrukturerad intervju med 20 respondenter, 10 revisorer och 10 klienter. På klientföretagen intervjuades de personer som hade närmast kontakt med revisorn vilka var ekonomichef, ägare och VD.</p><p>Slutsatser: Vi har genom studien kommit fram till att uppdragsbrevet inte har påverkat förväntningsgapet. Inga större skillnader har uppmärksammats i uppfattningarna mellan revisorer inom ”The Big Four” och på övriga revisionsbyråer i denna studie.</p><p>Förslag till vidare forskning: För framtida forskning vore det intressant att undersöka relationen mellan revisor och klient ur ett oberoendeperspektiv. Ett annat intressant område att vidareutforska är skillnaderna i storleken på förväntningsgapet på små och stora företag.</p>

Poly(N-isopropylacrylamide), [poly(NIPAM)], is a thermosensitive polymer which undergoes a conformational transition at approximately 32°C in aqueous solution. NIPAM is a monomer commonly employed in microgel synthesis and the resultant particles are thermosensitive, a property which can be altered by modification of the system by co-polymerisation. A series of colloidal microgels have been prepared by surfactant-free emulsion polymerisation (SFEP) based on the NIPAM monomer. Butyl acrylate (BuAc) has been used as a co-monomer in order to alter the physico-chemical properties of poly(NIPAM) microgel particles. Thermosensitive poly(NIPAM/BuAc) homopolymeric/co-polymers microgels have been prepared with various monomer ratios, ranging from pure poly(NIPAM) to pure poly(BuAc), both cross-linked using N', N'-methylenebisacrylamide (BA). The microgel series have been characterised by turbidimetric analysis, dynamic light scattering, electrophoretic mobility measurements and TEM to determine particle size and volume phase transition (VPT) behaviour. The incorporation of BuAc has been found to reduce the volume phase transition temperature (VPPT) of poly(NIPAM). Small-angle neutron scattering (SANS) has been employed as a structural probe to interrogate the internal particle structure of co-polymer microgel particles prepared in a one pot reaction. The structure, with respect to monomer distribution, has been investigated by contrast matching SANS, using both deuteriated and non-deuteriated microgel particles. Co-polymer microgels prepared using NIPAM and BuAc, synthesised by SFEP in a one-pot reaction, were found to possess a structure comprising of regions rich in BuAc appearing as defined clusters within the gel like network.

Mid Infrared spectroscopy coupled with multivariate Target Factor Analysis (TFA) was used to investigate permeation and localisation of drugs through and within synthetic membranes and human skin. Attenuated Total Reflectance Fourier Transform Infrared (ATR-FTIR) spectroscopy was used for the diffusion experiments, and Mid-IR mapping for the drug distribution studies in human skin. A proof of concept was established through these studies, for a rapid screening protocol of membranes in general. Mid-IR reference spectra of the compounds were systematically collected to form a library for subsequent data interpretation. Reproducibility studies using a solution of methyl paraben (MP) in ethanol (EtOH) and water through Carbosil and polydimethylsiloxane (PDMS) or silicone were conducted. Carbosil membrane is more complex membrane than PDMS as it has a heterophase domain structure composed of PDMS and polycarbonate (PC). It was found that an extremely good contact between the membrane and the ATR crystal was essential in order to obtain good reproducibility. Carbosil had an excellent contact and thus good reproducibility was obtained, whereas the opposite was found for the type of silicone membrane used. Also, the power of TFA to deconvolute very similar compounds such as MP and propyl paraben (PP), within a same data set, was successfully demonstrated. Diffusion experiments on a series of model drug compounds, i.e. methyl paraben (MP), ibuprofen (IBU) and caffeine (CF) in water and ethanol were studied through a synthetic membrane and human skin. The spectral data collected were complex, and were therefore, analysed by multivariate TFA. The data were successfully deconvoluted obtaining, in most of the cases, a high correlation between the deconvoluted factors from the data and the reference spectra of the compounds of interest. then evolution profiles for the diffusion of the species with time for the drug, and solvents were obtained for Carbosil as well as for skin, even though in the case of the skin the data were still more complex. A commercial formulation of IBU was also examined using human skin. Again most of the components were successfully deconvoluted and evolution profiles were obtained. Finally, Mid IR and TFA was used to localise a lipophilic drug within the layers of human skin. The distribution and localisation of the drug in the skin layers was successfully studied by adopting a multivariate analysis approach based on TFA. The compound was successfully localised and the greatest relative concentration was observed within hair follicles as expected. The ensemble of these experiments demonstrates that IR spectroscopy coupled with TFA is a valuable tool for the study of membranes, particularly skin. It also opens up a novel approach to high throughput screening in formulation development.

Four endemic medicinal plants from the Yucatan peninsula belonging to genera with little pharmacological and phytochemical reported information and used for medicinal purposes by local communities were selected. The species selected included Jacquinia flammea Millsp. ex Mez, Sideroxylon foetidissimum Jacq. subsp. gaumeri, Serjania yucatanensis Standl., and Serjania adiantoides Radlk. The root, stem/bank and leaves of each plant species were extracted using ethanol and the resulting crude extracts were tested for their cytotoxic effect using the modified MTT (3-[4,5-Dimethylthiazol-2-yl]-2,5-diphenyl-tetrazolium bromide) assay followed by a bioassay-guided fractionation of the most active extracts in order to identify the active metabolites. The initial cytotoxic evaluation against HeLa cells at two fixed concentrations (100 and 33.3 µg/mL) identified the root extracts f J. flammea, S. foetidissimum subsp. gaumeri and S. yucatanensis, and the stem/bank extract of S. adiantoides as the most active extracts. The crude extract of roots of J. flammea was subjected to solvent partition using solvents of ascending polarity (pet. ether, CHCI3, EtOAc, BuOH and water). The resulting fractions were tested for their cytotoxic activity. The water fraction of the solvent partition showed the strongest activity against HeLa cells (IC50 = 28.61 ± 2.27 µg/mL). When tested against RAW 264.7 cells, the water fraction also showed significant activity (IC50 = 10.60 ± 1.83 µg/mL). The water fraction was subjected to chromatographic fractionation using open silica gel columns resulting in the isolation of a saponin as the most active metabolite against RAW 264.7 cells (IC50 = 4.76 ± 0.32 µg/mL). The isolated compound was identified using 1D (1H and 13C and DEPT-135) and 2D (COSY, HMBC, HSQC and NOESY and ROESY) NMR and mass spectrometry analysis as sakurasosaponin. The molluscicidal and antifungal activities of sakurasosaponin have been reported but no studies on its cytotoxic activity have been previously reported. The crude extract of roots of S. foetidissimum subsp. gaumeri was subjected to solvent partition using solvents of ascending polarity (pet. ether, CHC13, EtOAc, and BuOH). The resulting fractions were tested for their cytotoxic activity. The BuOH extract of S. foetidissimum subsp. gaumeri showed the strongest activity against RAW 264.7 cells (IC50 = 35.12 ± 4.32 µg/mL) and it was subjected to further chromatographic fractionation using open silica gel columns yielding mixtures of saponin-containing fractions. The crude extract of roots of S. yucatanensis was subjected to solvent partition using solvents of ascending polarity (pet. ether, CHCI3, EtOAc, and BuOH). The resulting fractions were tested for their cytotoxic activity. The crude extract of S. adiantoiodes did not show cytotoxic activity when tested against RAW 264.7 cells.

A partir da premissa de que os estudos de sistemas fluviais de vales incisos desenvolvidos em sistemas lagunares são essenciais para o entendimento da influência das mudanças do nível do mar, na evolução de costas dominadas por ondas, uma abordagem multidisciplinar envolvendo sísmica de alta resolução e análise de diatomáceas é proposta. As diatomáceas encontradas em testemunhos, obtidos em distintos ambientes da zona costeira do Rio Grande do Sul, e amostras superficiais coletadas no interior da Lagoa dos Patos, fornecem a base para a realização de detalhadas interpretações paleogeográficas, paleoambientais e paleoecológicas da região costeira do Sul do Brasil. Três sistemas de vales e canais incisos, identificados através de mapeamentos sistemáticos de superfícies sísmicas no interior da Lagoa dos Patos, fazem parte da estratigrafia desta área costeira. Superfícies erosionais bem definidas são relacionadas a dois dos maiores períodos de rebaixamento do nível do mar ocorrendo simultaneamente aos estágios isotópicos marinhos 6 e 2. Os elementos arquiteturais sismoestratigráficos revelam proeminentes vales incisos de até 10 km de largura com preenchimento sedimentar de até 40 m de espessura. Os testemunhos foram relacionados aos perfis sísmicos com a finalidade de complementar as interpretações a partir dos registros sísmicoestratigráficos obtidos. A posterior integração destes dados aos registros de diatomáceas fornece uma base fundamental na determinação da natureza do preenchimento sedimentar de sistemas subtropicais incisos dos rios Jacuí e Camaquã. Diatomáceas fósseis e modernas são comparadas através de análises estatísticas multivariadas, que sugerem mudanças na composição e distribuição espacial dos taxa em distintos ambientes da zona costeira do Rio Grande do Sul. O taxon marinho Paralia sulcata é dominante em todos os testemunhos, ocorrendo continuamente desde o Pleistoceno tardio até o Holoceno, mas esta espécie é considerada rara nas comunidades atuais. As espécies dulciaquícolas ocorrem continuamente, sendo registradas em baixas densidades em períodos anteriores e posteriores ao último evento glacial e durante o Holoceno, em contraste com o máximo regressivo, quando são encontradas em altas densidades. A distribuição espacial de diatomáceas atuais é controlada pelo gradiente de salinidade, ação dos ventos e fatores climáticos fortementes influenciados pelos eventos El Niño/La Niña. Atualmente, os sedimentos do fundo da Lagoa dos Patos são dominados por espécies dulciaquícolas planctônicas Aulacoseira veraluciae e Aulacoseira sp.2 seguidas da espécie marinha-estuarina Cyclotella litoralis. As diatomáceas mais representativas são destacadas como excelentes indicadores de mudanças ambientais que incluem salinidade, composição sedimentar e ativo transporte através dos sistemas de vales incisos. Adicionalmente são fornecidos consistentes resultados e percepções sobre a evolução costeira e as condições hidrodinâmicas lagunares durante o Pleistoceno tardio e Holoceno, que contrastam com a configuração costeira moderna. Este estudo sugere que a Planície Costeira foi profundamente dissecada por sistemas de vales e canais incisos antes da implantação da paisagem costeira atual. / Starting with the assumption that studies of the incised valleys and channels systems in lagoonal systems are essential for understand the influence of sea-level changes related to evolution of wave-dominated coasts, a multidisciplinary approach based on high-resolution seismic and diatom analysis is proposed. Diatom assemblages found in cores obtained in distinct environments of the Rio Grande do Sul coastal zone and surface samples collected in the Patos Lagoon, provided a basis for detailed interpretations of paleogeography, paleoenvironment and paleoecology of the southern Brazilian coast. Three incised valleys systems, previously identified by systematic mapping of the seismic surfaces in the Patos Lagoon interior are part of the stratigraphy of this coast. Well-defined erosional surfaces related to the two major lowstands, concomitant with Marine Isotope Stages 6 and 2. The seismostratigraphic architectural elements show former prominent valleys up to 10 km wide, infilled with at least 40 meters thick sediments. Core data were related with seismic profiles in order to complement the seismostratigraphic records interpretations obtained. The subsequent integration of these data to diatom records provided a strong basis for determining the nature of infilling of subtropical incised valleys systems from Jacuí and Camaquã River. Fossil and modern diatoms are combined by multivariate statistical analyses that suggest changes in diatom composition and spatial distribution of abundant taxa in different environments of the Rio Grande do Sul coastal zone. The marine specie Paralia sulcata is dominant in all stratigraphic cores analyzed occurring continuously from Late Pleistocene to Holocene, but it is rare in modern communities. Non-marine assemblages also occurring continuously, but they are found in very low densities before and after the Last Glacial Maximum and during the Holocene, in contrast with lowstand maximum, when they are found in high densities. The spatial distribution of modern associations is controlled by salinity gradient, wind action, and climate forcing strongly related to El Niño Southern Oscillation and La Niña activity. The bottom sediments of Patos Lagoon are dominated by freshwater taxa Aulacoseira veraluciae and Aulacoseira sp.2, followed by marine-estuarine species of Cyclotella litoralis. The most representative diatoms are highlighted as excellent indicators of environmental changes, including salinity, sediment composition and active transport by incised valleys systems. In addition, are provided consistent outcomes and insights about coastal evolution and lagoonal hydrodynamic conditions during Late Pleistocene and Holoceno, in contrast to the modern configuration. The results suggest that the coastal plain was deeply dissected before the installation of the actual landscape.

Dentre os fatores limitantes à produção de maçãs está a sarna da macieira, causada pelo fungo Venturia inaequalis. O objetivo deste trabalho foi caracterizar e modelar efeitos da variabilidade climática sobre o ciclo da sarna, a partir do molhamento foliar. Utilizou-se uma base de dados meteorológicos e de monitoramento da presença de inóculo e incidência de sarna, de 1987 a 2007, em Vacaria, RS. Caracterizou-se o padrão sazonal da liberação de ascósporos da doença, relacionando-o com variáveis meteorológicas. No período crítico de suscetibilidade calculou-se o número de eventos de risco de infecção por sarna, que foram relacionados com variáveis meteorológicas. A incidência de sarna foi relacionada aos padrões de flutuação de ascósporos, variáveis meteorológicas e eventos de risco. Foram ajustados e testados modelos para estimar início e duração da liberação de ascósporos e para estimar eventos de risco. Em experimento conduzido em pomar de macieiras „Royal Gala‟, monitorou-se a duração do molhamento foliar no dossel e ajustaram-se modelos para sua estimativa. A duração do molhamento foliar é maior no estrato inferior do dossel de macieiras, sendo mais bem estimada pelo número de horas por dia com umidade relativa do ar igual ou superior a 90%. O início da liberação de ascósporos antecede a primavera e a brotação da macieira, sendo coincidente com o período suscetível da cultura. Condições meteorológicas de junho são as que mais influenciam o início e a duração da liberação de ascósporos. Quanto mais altas forem as temperaturas médias do mês mais cedo é o início da liberação e maior é sua duração. Variáveis meteorológicas relacionadas à umidade do ar são as que mais se relacionam ao número de eventos de risco de infecção. A incidência da doença teve baixa correlação com liberação de ascósporos, eventos de risco e variáveis meteorológicas. É possível estimar o início da liberação de ascósporos a partir da temperatura do ar, precipitação e graus-dia. A duração da liberação de ascósporos pode ser estimada a partir de temperatura mínima do ar e precipitação de junho. O modelo de Rossi et al. (2000) evidenciou razoável precisão em estimar o início da liberação de ascósporos, mas não para sua duração. A umidade relativa do ar e a precipitação pluvial proporcionaram as melhores estimativas de eventos de risco. / Scab, a fungal disease caused by Venturia inaequalis is among the most significant factors affecting apple production. The objective of this study was to characterize and model the effects of climate variability on components of the apple scab cycle based on leaf wetness. Databases of meteorological, inoculum release and foliar/fruit incidence of apple scab was available from 1987 to 2007 year for the location of Vacaria, RS. Yearly seasonal patterns of ascospore release were related to within-season weather variables. During the critical period for infection, risk infection events were summarized based on Mill`s rules and related to meteorological variables. Scab incidence was related to onset and duration of ascospore release, meteorological variables and risk infection events. Empirical models were fitted to estimate the onset time of ascospore release and its duration and the number of risk infection events based on meteorological variables. An experiment was conducted in a 'Royal Gala' orchard to measure leaf wetness duration in the tree canopy and empirical models were adjusted for its estimate. The leaf wetness duration was longer at the lower canopy level and more accurately estimated by the daily number of hours of relative humidity greater than 90%. The onset of ascospore release season was always prior to the beginning of spring season and budding of the plant. Weather conditions during June were the most influential in the onset date of ascospore release and its duration; the higher the mean temperatures in June, earlier was the onset of ascospore release and longer its duration. Moist-related variables best explained the number of risk infection events. The incidence of the disease showed weak correlation with risk infection events and other within-season weather-related variables. The possible to estimate the onset time of ascospore release from the air temperature, rain precipitation and degree-days accumulated from a biofix (June 1st). The duration of ascospore release period was best estimated using monthly average of minimum temperature and accumulated rain during June. The model of Rossi et al. (2000) showed reasonable accuracy in estimating the onset time for ascospore release, but was not accurate to estimate its duration. Relative humidity and rainfall-based variables provided the best estimates of the number of risk infection events.

A Associação Shoshonítica de Lavras do Sul (ASLS), situada no extremo sul do Brasil, tem idade neoproterozóica e hospeda ocorrências importantes de Au-Cu-sulfetos, relacionadas por alguns autores à depósitos do tipo Cu-Au pórfiro. Dados de campo, petrográficos, mineralógicos e geoquímicos permitiram identificar e classificar os diques que ocorrem na ASLS cortando os monzonitos hipabissais, andesitos e lamprófiros, em três tipos principais: diques compostos autoclásticos, diques latíticos e diques latíticos com anfibólio. Sua grande variedade litológica e textural é resultado da diferenciação magmática, segregação mineral e processos de mistura de magmas. Os diques mostram afinidade shoshonítica, com teores de K2O > (Na2O –2), acompanhados de conteúdos elevados de Rb, Ba e Sr e baixos a moderados de Nb, Zr e ETRP, assinatura esta típica da Associação Shoshonítica de Lavras do Sul. Os dados obtidos permitiram identificar dois trends composicionais: um alto-Ti, enriquecido em Fe2O3t, P2O5, HFS, LILE e ETR, com razões K2O/Na2O < 0,8; outro baixo-Ti, que predomina na ASLS, com menores teores dos elementos anteriormente citados e razão K2O/Na2O > 1,4. Os diques alto-Ti, com menores razões K2O/Na2O indicam uma evolução das fontes e processos no sentido da produção de magmas alcalinos saturados em sílica mais sódicos, como é comum na evolução do magmatismo pós-colisional. A cristalização dos magmas e o progressivo enriquecimento dos voláteis e de complexos de Au-S-Cl geraram uma supersaturação do sistema, causando o segundo ponto de ebulição e a vesiculação de porções dos diques. Admite-se que o magma lamprofírico pode ser a fonte principal do ouro e enxofre do sistema. A mistura dos magmas, com o aporte dos magmas lamprofíricos, pode ser responsável por um aumento do potencial de oxidação e dos voláteis no sistema, desencadeando assim a separação da fase volátil, a desestabilização dos complexos e precipitação dos sulfetos magmáticos portadores de Au, além da própria formação das soluções hidrotermais. / The Neoproterozoic Lavras do Sul Shoshonitic Association (LSSA) is situated in the southernmost Brazil, and hosts Au-Cu-sulphide mineralizations, that, according to some authors, could be related to porphyry copper-gold deposits. Field, petrographic, mineralogical, and geochemical data led to the identification and classification of late dikes, which crosscut the hypabissal monzonites, andesites and lamprophyres of LSSA, in three main types: authoclastic composite dikes, latitic dikes, and amphibole-bearing latitic dikes. Their large lithological and textural variation is attributed to magmatic differentiation, mineral segregation, and, magma mingling processes. The dikes show shoshonitic affinity, with K2O > (Na2O –2), contain relatively high amounts of Rb, Ba, and Sr, and low to moderate contents of Nb, Zr, HREE, features that are characteristic of the LSSA. Two main compositional trends were observed: (i) an high-Ti trend, with higher contents of Fe2O3t, P2O5, HFS, LILE and REE, and lower K2O/Na2O ratios( < 0.8); (ii) low-Ti trend, which is predominant in the LSSA, with lower contents of the cited elements and K2O/Na2O > 1.4. The lower K2O/Na2O ratios of high-Ti dikes indicate an evolution of magma sources and processes towards more sodic, silica-saturated alkaline compositions, like is usually described in the post-collisional magmatism. Magmatic crystallization and, the concurrent volatile enrichment, together with Au-S-Cl complexes formation, led to the fluid oversaturation of the magma system and to the second boiling point, which caused the dike vesiculation in the late magmatic stages. The lamprophyre magma is admitted as a possible source of Au and S in the magmatic system. Comingling between the trachyte or latite magmas with the lamprophyre one, can have caused the increase of volatiles and the consequent oxidation of this system, so, promoting the fluid phase separation, the breakdown of complexes, and precipitation of Au-bearing magmatic sulphides, as well as the hydrothermal fluid phase generation.

A economia global dos anos 90 traduz-se, em termos de mercado, por consumidores com demandas ampliadas, movimentos competitivos que desconhecem fronteiras nacionais, tecnologias mutantes e acessíveis, e , produtos com ciclos de vida crescentemente reduzidos, desafiando constantemente as ações de marketing das empresas. Tal dinamismo ambiental forçou muitos produtores industriais a concentrarem esforços em suas competências-chaves* no intuito de superar a concorrência, inovando constantemente seus produtos (ou serviços) centrais. Desta forma, as atividades consideradas secundárias à oferta central passaram a ser delegadas a terceiros. Neste movimento, a concentração dos negócios realizados através de distribuidores cresceu em proporções nunca antes verificadas, justificando a denominação dos anos 90 como a Era da Distribuição (Slywotzky, 1996). Adicione-se a tal contexto dinâmico e de concentração de atividades pelos distribuidores, a criação de uma ampla gama de formas de organização dos canais de marketing, visando proporcionar distintos graus de flexibilização, coordenação de esforços e cooperação das empresas no alcance de objetivos compartilhados. As atividades de ligação das empresas com mercados de grande dinamismo, a multiplicação de formas organizacionais e os novos desequilíbrios de poder em favor dos distribuidores, tornam necessária a busca de parcerias** comerciais aperfeiçoadas. Este trabalho busca colaborar para o entendimento de tais parcerias, através do prisma da influência dos valores organizacionais na satisfação de tais relações. Em função disto reuniremos dois importantes temas das Ciências Sociais e do Marketing: • A Cultura e os Valores Organizacionais; • A Satisfação das Parcerias em Andamento entre Produtores e Distribuidores. Observa-se, em caráter exploratório, a significativa influência dos valores organizacionais na satisfação das parcerias em andamento entre produtores e distribuidores das maiores*** empresas privadas do Rio Grande do Sul, no grau de satisfação com a parceria apurado. / The markets of. the nineties, characterized by consumers with heightened demands, competitive movements beyond national borders, ever changing and accessible technologies along with shorter product cycles, challenge the coordination of. companies marketing actions. Such dynamic environments have forced many industrial producers to concentrate efforts in their core competencies* aiming to beat competitors by constantly inovating their central products . Through that strategy those activities considered as secondary to the company’s central offer are delegated to third parties. This trend has caused a growing concentration of business activities through distributors, in a proportion never seen before. Such concentration has justified the denomination of the nineties as the Era of Distribution (Slywotzky, 1996). Through the environmental dynamics and the growing business concentration by distributors, an ample array of. organizational forms in marketing channels have emerged allowing distinct degrees of. flexibilization, effort coordination and coooperation among companies in the reach of. their goals. By other hand, the linkage between companies with dynamic markets, the multiplication of. organizational forms and the new power unbalance in favor of. distributors translate into the need of. perfected commercial paartnersips**. This research aims to contribute to a better understanding of such relationships through the perspective of two distinct and individually important subjects: • The Organizational Culture of Commercial Partners; • The Satisfaction of Distributors with Ongoing Commercial Relationships. In the first step, the degree of. distributor’s satisfaction with the ongoing partnership with producers is measured. In a second moment, those results are compared with the checked value dissimilarity between the participants of. the dyadic relationships and a new hypothesis for the conditions of. satisfactory relationships is raised. Through statistical procedures, the influence of the value factor in dyadic relationships is exploratorily confirmed in a sample of the 100 largest industrial producers of Rio Grande do Sul state***.

Muitos sistemas de abastecimento público no Brasil utilizam água subterrânea como parte de sua rede. Este é o caso do Município de Porto Alegre, capital do Rio Grande do Sul, cuja população é de cerca de 1,4 milhões de habitantes. No entanto, há pouco conhecimento sobre os fatores que afetam a presença radônio nas águas subterrâneas, apesar da importância econômica. Análises de 222Rn em amostras de água subterrânea e solo foram realizadas em diversos locais de Porto Alegre, com o objetivo de investigar os principais fatores que afetam sua presença em solução. As concentrações de radônio na água e no solo foram medidas através do equipamento AlphaGUARD (Genitron GmbH). Nas rochas, os teores foram medidos por Espectrometria Gama com detector de NA(Tl), através da concentração de 226Ra (Ue, urânio equivalente), a fim de obter informações sobre a geração de 222Rn pelas rochas do aqüífero. A geologia da área compreende diferentes granitóides de afinidade cálcico-alcalina a alcalina parcialmente cobertos por sedimentos quaternários aluviais, lagunares e fluviais. Estes dois compartimentos constituem os chamados Sistema Aqüífero Fraturado Pré-Cambriano e o Sistema Aqüífero Poroso Cenozóico. Cerca da metade das amostras analisadas de água apresentaram concentração de 222Rn dissolvido superior ao limite máximo estabelecido pela Organização Mundial de Saúde de 100 Bq/L, podendo atingir até 500 Bq/L. O teor de radônio dissolvido nas águas subterrâneas do Sistema Aqüífero Fraturado Pré-Cambriano apresenta correlação direta e significativa com o urânio equivalente presente na matriz das rochas, como resultado típico da interação água-rocha. A aeração foi confirmada como um fator importante para a liberação radônio, como esperado, devido à sua natureza gasosa. Este processo foi provavelmente responsável pela falta de relação entre radônio produzido por rochas e sua presença em solos. A região correspondente ao Sistema Aquífero Fraturado Pré-Cambriano constitui importante reservatório de água subterrânea e pode liberar grandes quantidades de radônio para a fase líquida durante a interação rocha-água. Com isto, as autoridades locais responsáveis pela gestão dos recursos hídricos e pelo gerenciamento ambiental devem estar atentas para a questão, pois o radônio é reconhecido como causador de casos fatais de câncer, quando ingerido continuamente na água potável ou contido em ambientes fechados. / Many water-supply systems in Brazil utilize groundwaters at least as part of their networks. This is the case of Porto Alegre, capital of Rio Grande do Sul State, whose population is about 1.4 million inhabitants. However, there is little present knowledge in Brazil of the factors affecting Rn presence in the water supplied for end-users, despite the economic importance of groundwaters. 222Rn analyzes groundwater and soil samples were performed at several sites in Porto Alegre, Brazil, with the aim of investigating the major factors affecting its presence in solution. Analysis for 226Ra (eU, equivalent Uranium) activity concentration was also performed in selected rock samples in order to obtain information on the 222Rn generation by the aquifer rock matrices. Several samples exhibited dissolved 222Rn activity concentration exceeding the World Health Organization maximum limit of 100 Bq/L. The dissolved radon content in groundwaters providing from the Fractured Pre-Cambrian Aquifer System exhibited direct significant correlation with the equivalent uranium in the rock matrices, as a typical result of water-rock interactions. Aeration was confirmed as an important factor for Rn release, as expected due to its gaseous nature. This process was responsible for the lack of relationship between radon produced by rocks and its presence in soils. Thus, despite the calcic-alkaline to alkaline Pre-Cambrian granitoid rocks of the area studied are important reservoirs for underground resources, they can release high amounts of the gas radon to the liquid phase, claiming the attention of the local authorities responsible by the management of the hydrological resources as much attention has been paid to Rn in waters since it is considered a constituent that may be responsible for fatal cancers when continuously ingested in drinking water or confined in closed environments.