A Margem Equatorial Brasileira (MEB) é uma área de extrema importância para os estudos paleoceanográficos e paleoclimáticos do Atlântico Equatorial, mas que ainda possui um vasto campo para pesquisa. Este trabalho visa aprimorar a compreensão desta importante região, fornecendo uma interpretação paleoceanográfica para a evolução sedimentar das Bacias do Ceará e de Barreirinhas no Cenozoico, a partir de uma análise sismoestratigráfica. Foram analisadas linhas de sísmica multicanal e informações de poços de exploração petrolífera para a construção de um modelo de evolução deposicional para as duas bacias. Este modelo foi criado a partir da análise dos registros sísmicos e de técnicas de sismoestratigrafia e mapeamento de horizontes. Como resultados, identificaram-se cinco marcadores cronoestratigráficos e definiram-se duas fases distintas: (1) o Paleógeno e (2) o Neógeno + Quaternário. Durante o Paleógeno, a sedimentação passa a ter maior influência oceânica, com a sedimentação de desenvolvendo em um clima quente e úmido, e ainda controlada por uma circulação de superfície e de fundo ainda muito restritas. Durante o Neógeno e Quaternário, a Corrente Norte do Brasil (CNB) e a Corrente de Contorno Oeste Profunda passaram a atuar efetivamente na MEB, remobilizando os sedimentos e erodindo os depósitos de águas profundas. Durante este período, foi também possível identificar o efeito das variações climáticas no aporte sedimentar nas bacias e na circulação, principalmente com enfraquecimento da CNB e da Célula de Revolvimento Meridional do Atlântico. / The Brazilian Equatorial Margin (BEM) is an area of extreme importance for the paloceanography and paleoclimatology of the South Atlantic although still with a wide field for research. The scope of this work is improve the comprehension of this important region, with the paleoceanographic interpretation for the sedimentary evolution of the Ceará and Barreirinhas basins in the Cenozoic through a seismic stratigraphic approach. Multichannel seismic lines and bore hole geophysical data were analyzed to the construction of a depositional model for both basins. This model was created using seismic stratigraphy and horizon mapping techniques. As results, five chronostratigraphical markers were identified and two distinct phases defined: (1) Paleogene and (2) Neogene + Quaternary. During the Paleogene, the sedimentation became more controlled by marine influence, developing in a time of warm and humid climate and surface and bottom currents still incipient. During the Neogene and Quaternary, the North Brazil Current (NBC) and the Deep Western Boundary Current became more important in the sediment transport, erosion and rework in the BEM. During this period, it was also possible to identify the climatic changes effect on the sediment supply for both basins, and also the paleocirculation variations, especially with the weakening of the NBC and the Atlantic Meridional Overturning Circulation.

Grandes alterações nas características dos negócios vêm modificando gradativamente as condições de competição no mercado. Diante disso, as empresas necessitam não só conhecer o mercado, como também as variáveis internas e dominar seus processos internos. A correta gestão de custos é fator importante para assegurar a permanência e a sobrevivência de uma empresa perante a rivalidade de outras empresas na busca de fidelizar seus clientes. O presente estudo tem por finalidade promover um acompanhamento do custo padrão. Para tanto, o trabalho foi desenvolvido como uma pesquisa-ação e dividido em dois grandes blocos, o primeiro tem a função de criar condições favoráveis para a implantação e o segundo é caracterizado pela implantação do acompanhamento com a utilização de indicadores. Ainda, pôde-se verificar que a aplicação dessa metodologia proporcionou avanços na gestão estratégica de custos, especialmente, no processo decisório aliando teoria e prática. O acompanhamento elaborado demonstrou-se bastante aderente aos objetivos da organização funcionando como canalizador de esforços. Como conclusão final, constatou-se a importância do acompanhamento com a utilização de indicadores comparando o custo realizado e o custo padrão e constituindo uma base sólida na busca por um melhor desempenho empresarial. / Major changes in business characteristics have been gradually changing the competition conditions of the market. Whereupon, companies need not only to know the market, as well the internal variables and manager their internal processes. The correct cost management is an important factor to ensure the permanence and survival of a company in a competitive market, where the rivals seek the fidelity of their customers. This study aims to promote a monitoring for the standard cost. To this end, the project was developed as a research-action and divided into two large blocks: the first one has the function to create favorable conditions for the deployment and the second one is characterized by the deployment of indicators/pointers itself. More, through the created system was possible to verify advances in the strategic cost management, specially, on the decision making combining theory and practices. The developed performance indicators show up quite adherent to organization goals and work as efforts channels. As a final conclusion, comparing the standard and the realized cost, it was noted the indicators importance in management systems, what constitute a solid base in search for a better business performance.

Em decorrência das regras de preço de transferência adotadas no Brasil, os produtos ou mercadorias importados de empresas do mesmo grupo econômico ou que possuem controle comum, faz-se necessário um método de controle para que essas operações sejam lucrativas ou ao menos deem o retorno almejado para as empresas. Esse trabalho tem como objetivo demonstrar o que é o preço de transferência no Brasil, quais são os métodos a serem utilizados, a confecção de um controle dessas operações e a comparação da margem de contribuição de um produto que tenha ajuste de preço de transferência. O desenvolvimento do trabalho foi elaborado através de publicações, livros e as leis pertinentes ao assunto. A correta interpretação e utilização dessas regras são importantes para que as empresas estejam em conformidade com o fisco brasileiro e mensurem o custo correto da operação. / As a result of transfer pricing rules adopted in Brazil, products or goods imported from companies in the same group or have common control, it is necessary a method to control such operations are profitable or at least give the desired return for businesses. This paper aims to demonstrate that the transfer price is in Brazil, which are the methods to be used, making the control of these operations and the comparison of the contribution margin of a product that has set the transfer price. The development work was done through publications, books and laws relevant to the subject. The correct use and interpretation of these rules are important for companies to comply with the Brazilian tax authorities and measure the correct cost of the operation.

Cyprus comprises three tectono-stratigraphic terranes: first, the Troodos Massif made up of Late Cretaceous oceanic lithosphere and its sedimentary cover in the centre of the island; secondly, the Mamonia Complex (and Moni Melange) a passive margin lithological assemblage in the west (and south) and thirdly, the Kyrenia Range, an active margin lithological assemblage in the north. This study focuses on the sedimentary cover of the Troodos Ophiolite in W Cyprus, the Triassic-Cretaceous sedimentary rocks of the Mamonia Complex and Late Cretaceous-Miocene igneous and sedimentary rocks in the Kyrenia Range, mainly based on combined sedimentology, geochemistry and geochronological dating. The Late Triassic-Early Cretaceous Mamonia Complex, SW Cyprus (and the Moni Melange, S Cyprus) represent parts of the emplaced passive continental margin of the S Neotethys. Late Triassic sandstones are characterised by a predominantly felsic source, with a subordinate mafic contribution. Jurassic-Early Cretaceous sandstones have a polycyclic felsic origin. Geochemical analyses are suggestive of progressive weathering and sediment recycling/sorting. The dominance of Ediacaran-Cryogenian and Tonian-Stenian-aged detrital zircon populations is suggestive of an ultimate north Gondwana source, probably recycled from Palaeozoic siliciclastic sedimentary rocks within Anatolia to the north. Similar detrital zircon populations characterise Early Cretaceous deltaic sandstone of the Moni Melange, S Cyprus. Sporadic Late Cretaceous subduction-related magmatism, represented by a Campanian volcaniclastic sequence (80.44±1.0 Ma) inWCyprus and a Late Campanian felsic volcanogenic sequence (72.9±1.0 Ma) in N Cyprus, represents early and more advanced stages of northward subduction during closure of the S Neotethys. Specifically, the Kannaviou Formation in W Cyprus (up to 750 m thick) is made up of deep-marine volcaniclastic sandstones that were mostly deposited by gravity flows and as air-fall tuff, interbedded with clay and radiolarian mudstones. Petrographic and geochemical analyses are indicative of a volcanic arc source, with deposition in a fore-arc basin. Petrographic evidence of terrigenous input (e.g. muscovite, muscovite schist, polycrystalline quartz) points to a subordinate continental source. Mineral chemistry is consistent with a volcanic arc origin. Elevated trace-element ratios in undevitrified volcanic glass (e.g. Th/Nb, Th/La) are indicative of involvement of continental crust or subducted terrigenous sediments in source-arc melting. Felsic volcanogenic rocks (Fourkovouno (Selvilitepe) Formation) in the Kyrenia Range, N Cyprus, occur as an up to 400 m-thick sequence of felsic tuffs, felsic debris-flowdeposits and rhyolitic lava flows. Geochemical analyses are indicative of evolved high-K and shoshonitic compositions, similar to those of the Andean active continental margin. Subduction continued to affect the northern continental margin of the S Neotethys in the Kyrenia Range during the Maastrichtian. This lead to the accumulation of Late Cretaceous sandstone turbidites and related basaltic volcanics, possibly in a back-arc setting. The volcanism took place in two phases (Late Cretaceous and Palaeogene-Early Eocene) during pelagic carbonate accumulation. These lavas have within-plate affinities, but with a variable subduction influence in some areas (e.g. western Kyrenia Range), which may be contemporaneous or inherited from previous subduction. The sedimentary sequences in the Kyrenia Range, N Cyprus, document diachronous closure of the S Neotethys. Late Cretaceous and Eocene sandstone turbidites, and the lower part of the overlying Oligocene-Miocene succession exhibit enrichment in ultramafic components that was probably sourced from ophiolite-related rocks in the Taurides to the north. In contrast, Miocene sandstone turbidites higher in the sequence show an increasing input of continent-derived siliciclastic material (and sorting effects). The terrigenous-influenced sediments are likely to represent erosion of thrust sheets that were emplaced from the S Neotethys onto the Arabian foreland in SE Turkey related to continental collision. Ediacaran-Cryogenian and Tonian-Stenian-aged zircons dominate the Late Cretaceous and Eocene sandstone turbidites, consistent with derivation from the Tauride micro-continent to the north and/or NE. Overlying Miocene sandstones include minor populations of Neoproterozoic-aged zircons, suggestive of reworking from source rocks of ultimately Gondwanan origin (e.g. NE Africa/Arabian-Nubian Shield). In summary, the thesis results exemplify the interaction of tectonic processes associated with the evolution of the S Neotethys Ocean. This began in the area studied with passive margin development (Triassic-Cretaceous), and was followed by multi-stage subduction-related volcanism and sedimentation (Late Cretaceous-Miocene). Final closure of the S Neotethys in this area took place during the Late Miocene-Recent.

Resin-based composite for Class IV restoration is a conservative alternative for maxillary incisor fracture. Little is known about the effect of lingual margin configurations on the longevity of these restorations. This in vitro experiment compared the mean fracture strength among four lingual margin configurations (butt joint, 45° bevel, 60° bevel and chamfer) for Class IV resin-based composite restorations. A total sample size of n=100 human extracted lower incisors were selected, then the teeth were randomly assigned to one of the four lingual margin configuration groups (n=25) and restored with resin-based composite. After thermocycling (5000 cycles, 5°C-55°C with 30 seconds dwell time), they were subjected to inter-incisal static load (135° angulation) until failure (N). Failure mode was determined. In vitro fracture strength was compared among the four groups using one-way ANOVA at alpha=0.05. Mean standard deviation of fracture strength and frequency distribution of failure modes were reported. Results revealed no significant effect on the fracture strength for the type of lingual margin configurations (F(3,96)=0.13; p=0.9435). The data showed that 71% of failure modes resulted in complete tooth fracture (intact restoration), 11% in total adhesive failure, 7% in adhesive only facial, 6% in total cohesive, 4% in cohesive only facial, 1% in avulsion. Fischer’s exact test revealed no statistically significant association (p>0.05) between the margin configurations and failure modes. Within the limitations of this study, it can be concluded that any of the four lingual margin configurations are acceptable in Class IV preparation in terms of fracture strength under static load.

This study examined The Margin Protection Program for Dairy’s impact on the “effective margins” or margins realized by dairy producers in various regions. Each selected margin and percentage of production history offered by the national policy was analyzed in a forecasting, national and regional manner. Couplet margins were simulated for fifteen regions from 2017 through 2020. Five scenarios were analyzed for the change in MPP’s effects under a 15%, 10%, and 5% drop in the price of milk as well as a 50% increase in the price of corn and a scenario where milk decreases 15% while corn prices simultaneously increases 25%. The results demonstrate that more than half of the regions have higher probabilities of triggering indemnities at every coverage level when compared to the US, MPP margin. Margins change in response to the policy effects, where lower coverage levels experience margin increase, and higher coverage levels experience margin decrease. In the US, MPP margin, risk reduction is observed at every coverage level. The program was found to decrease risk at most coverage levels, where higher shocks to the margin increased the protection offered by the program’s effects.

Detrital monazite Th-Pb and detrital zircon U-Pb and U-Th/He double-dating coupled with sandstone petrography and exhumation rates can be used to test for sediment recycling in Pennsylvanian sandstones within the Alleghenian clastic wedge. The Alleghenian clastic wedge is a logical system in which to test for sediment recycling as four major collisional events (Grenville, Taconic, Acadian and Alleghenian orogenies) likely reworked the continental margin and recycled siliciclastic sediment. The combination of these geochronologic and thermochronologic methods provide a more accurate assessment of the proportion of recycled sediment in the Grundy Formation (sublitharenite) and the Corbin Sandstone (quartz arenite), which past studies and the use of standard zircon U-Pb alone could not distinguish. Recognition of sediment recycling is thus critical for sedimentary provenance studies, which assume a direct path from sediment source to depositional basin. Zircon U-Pb age modes for both formations include the dominant “Grenville doublet” along with a lesser component of Granite-Rhyolite and Taconic age modes. The Corbin Sandstone is temporally more expansive, with age modes associated with the Yavapai-Mazatzal and Kenoran orogenies not present in the Grundy Formation. Monazite Th-Pb age modes are younger than zircon U-Pb for both samples, with dominant modes in the Taconic, Acadian, and Alleghenian, and only minor age modes associated with the Grenville Orogeny. The extent of sediment recycling was quantified by the difference in crystallization ages and exhumation/cooling ages of detrital zircon. This difference in time (∆t) becomes higher in the case of recycling (> ~300 Ma). A median 288 Ma ∆t cutoff value between first-cycle and multi-cycle Grenville aged zircons was calculated using post-Grenville exhumation rates. Furthermore, “detrital diagenetic monazite” grains older than the 312 Ma age of deposition are present in both the Grundy Formation and Corbin Sandstone and proves the occurrence of sediment recycling. In conclusion, most detrital grains of Grenville origin and older are likely multi-cycle, while detrital grains associated with the Taconic, Acadian, Neo-Acadian, and Alleghenian orogenies are likely first-cycle in origin.

Academic Health Centers (AHCs) hold a unique place in today’s health care environment. They service their communities through a tripartite mission of education, research, and provision of complex care to disadvantaged populations. To achieve this mission, AHCs face challenges in funding and cost containment compared to non-AHCs. Additionally, the implementation of government programs like the Hospital Readmission Rate Program (HRRP) and Value Based Purchasing (VBP) have the potential to affect AHCs differently from non-AHCs. While AHC’s unique features are known and there has been research to date on HRRP and VBP, literature has yet to statistically explore the financial differences between AHCs and non-AHCs and how HRRP and VBP may have differentially affected AHCs compared to non-AHCs. The objectives of this study are to explore financial differences between AHCs and non-AHCs and the impact that HRRP and VBP has had on these two types of organizations through the use of a contingency theory framework. Contingency theory is an organizational theory that seeks to explain variations in organizational performance over time by studying internal and external environmental influences. Guided by Contingency Theory, the study used a non-randomized, quasi-experimental, retrospective study design to evaluate two hypotheses. The study sample consisted of a total of 10,157 (991 AHCs) US non-rural hospital years from 2011 through 2015. The study used operating margin and total margin as the key measures of hospital financial performance for the dependent variables. HRRP and VBP were combined into a single independent variable along with hospital type differentiating AHCs from non-AHCs. Covariates of Herfindahl-Hirschman Index, Medicaid expansion, health system affiliation, and ownership structure were used to control for other environmental influences. A repeated measure analysis of variance was employed to test the difference between the two hospital groups in isolation of HRRP, VBP, and covariates and a repeated measure analysis of variance with covariance was used to test the full model, which incorporated HRRP, VBP, and covariates. The results of the analysis support the significance of HRRP and VBP on hospital operating margin, but the results did not support a differential effect of these programs on AHCs as compared to non-AHCs. While the results did not support the two main hypotheses, it did provide valuable insight into the financial differences between AHCs and non-AHCs and the importance of VBP and HRRP on hospital financial performance. The results also provide important policy implications and thoughts on potential managerial actions given the HRRP and VBP programs.

Many economists and policy analysts have conducted studies on crop insurance. Three research gaps are identified: i) moral hazard in prevented planting (PP), ii) choice of PP and planting a second crop, and iii) selecting margin protection in the Dairy Margin Protection Program (MPP-Dairy). The first essay analyzes the existence of moral hazard in PP. The PP provision is defined as the “failure to plant an insured crop by the final planting date due to adverse events”. If the farmer decides not to plant a crop, the farmer receives a PP indemnity. Late planting (LP) is an option for the farmer to plant a crop while maintaining crop insurance after the final planting date. Crop insurance may alter farmers’ behavior in selecting PP or LP and could increase the likelihood of PP claims even though farmers can choose LP. This study finds evidence that a farmer with higher insurance coverage tends to choose PP more often (moral hazard). Spatial panel models attest to the existence of moral hazard in PP empirically. If a farmer chooses PP, s/he receives the PP indemnity and may either leave the acreage unplanted or plant a second crop, e.g., soybean for corn. If the farmer plants a second crop after the PP claim, the farmer receives a 35% of PP payment. The current PP provision fails to provide farmers with an incentive to plant a second crop; 99.9% of PP claiming farmers do not plant a second crop. Adjusting PP indemnity payment may encourage farmers to plant a second crop. The second essay explores this question using a stochastic simulation and suggests to increase the PP payment by 10%-15%. The third essay investigates why Wisconsin dairy farmers purchase more supplementary protection than California farmers in a MPP-Dairy introduced in the 2014 Farm Bill. MPP-Dairy provides dairy producers with margin protection when the national dairy margin is below a farmer selected threshold. This study determines whether conditional probabilities regarding regional and national margins have a role in farmer’s decision-making to purchase supplementary coverages using Copula models. Results indicate that Wisconsin farmers have higher conditional probabilities and purchase more buy-up coverages.

Temperate mixed carbonate-siliciclastic sediments and authigenic minerals are the current surficial deposits at shelf and slope depths (30-1015 m water depth) on the north Kaipara continental margin (NKCM) in northern New Zealand. This is the first detailed study of these NKCM deposits which are described and mapped from the analysis of 54 surficial sediment samples collected along seven shorenormal transects and from three short piston cores. Five surficial sediment facies are defined from the textural and compositional characteristics of this sediment involving relict, modern or mixed relict-modern components. Facies 1 (siliciclastic sand) forms a modern sand prism that extends out to outer shelf depths and contains three subfacies. Subfacies 1a (quartzofeldspathic sand) is an extensive North Island volcanic and basement rock derived sand deposit that occurs at less than 100-200 m water depth across the entire NKCM. Subfacies 1b (heavy mineral sand) occurs at less than 50 m water depth along only two transects and consists of predominantly local basaltic to basaltic andesite derived heavy mineral rich (gt30%) deposits. Subfacies 1c (mica rich sand) occurs at one sample site at 300 m water depth and contains 20-30% mica grains, probably sourced from South Island schists and granites. Facies 2 (glauconitic sand) comprises medium to fine sand with over 30% and up to 95% authigenic glauconite grains occurring in areas of low sedimentation on the outer shelf and upper slope (150-400 m water depth) in central NKCM. Facies 3 (mixed bryozoan-siliciclastic sand) consists of greater than 40% bryozoan skeletal material and occurs only in the northern half of the NKCM. Facies 4 (pelletal mud) occurs on the mid shelf (100-150 m water depth) in northern NKCM and comprises muddy sediment dominated by greater than c. 30% mixed carbonatesiliciclastic pellets. Facies 5 (foraminiferal mud and sand) contains at least 30% foraminifera tests and comprises two subfacies. Subfacies 5a consists of at least 50% mud sized sediment and occurs at gt400 m water depth in southern NKCM while subfacies 5b comprises gt70% sand sized sediment and occurs at mid to outer shelf and slope depths in the northern NKCM. vi A number of environmental controls affect the composition and distribution of NKCM sediments and these include: (1) variable sediment inputs to the NKCM dominated by inshore bedload sources from the south; (2) northerly directed nearshore littoral and combined storm-current sediment transport on the beach and shelf, respectively; (3) offshore suspended sediment bypassing allowing deposition of authigenic minerals and skeletal grains; (4) exchange between the beach and shelf producing similar compositions and grain sizes at less than 150 m water depth; and (5) the episodic rise of sea level since the Last Glaciation maximum approximately 20 000 years ago which has resulted in much sediment being left stranded at greater depths than would otherwise be anticipated. Sedimentation models developed from other wave-dominated shelves generally do not appear to apply to the NKCM sediments due to their overall relative coarseness and their mosaic textural characteristics. In particular, the NKCM sediments do not show the expected fining offshore trends of most wavedominated shelf models. Consequently, sandy sediments (both siliciclastic and authigenic) are most typical with mud becoming a dominant component in southern NKCM sediments only at greater than 400 m water depth, over 350 m deeper than most models suggest, a situation accentuated by the very low mud sediment supply to the NKCM from the bordering Northland landmass.