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The objective of this work was to estimate the repeatability coefficients of mangaba (Hancornia speciosa) fruit traits, in order to define the number of fruit needed for an accurate selection of superior genotypes, as well as to conjecture about the nature of the phenotypic variation of these traits. Evaluations were performed for 160 fruit of 16 genotypes from two native H. speciosa populations of Goiás Velho and Padre Bernardo, in the state of Goiás, Brazil. Repeatability was estimated by the analysis of variance, principal component analyses based on covariance and on the correlation matrix, and structural analysis based on the correlation matrix. Repeatability estimates for fruit weight, diameter, and length, as well as seed number and weight, were of low magnitude, from 0.02 to 0.62, indicating low heritability. Repeatability estimates for ºBrix, titratable acidity, and ºBrix/acidity ratio were higher, from 0.34 to 0.91, indicating a low to potentially moderate heritability. The number of fruit for an effective selection of the best genotypes for titratable acidity, ºBrix, ºBrix/acidity ratio, and fruit weight is four for a 0.85 accuracy level. However, seven fruit would allow 0.90 accuracy for the same traits, and 0.85 accuracy for fruit length and diameter. The number and weight of seed per fruit are not effective for predicting the real value of a genotype. Resumo: O objetivo deste trabalho foi estimar os coeficientes de repetibilidade de características dos frutos de mangaba (Hancornia speciosa), para definir o número de frutos necessários para seleção precisa de genótipos superiores, assim como conjecturar sobre a natureza da variação fenotípica dessas características. Avaliaram-se 160 frutos de 16 genótipos de duas populações nativas de H. speciosa de Goiás Velho e Padre Bernardo, no Estado de Goiás. A repetibilidade foi estimada por análise de variância, análise de componentes principais com base na covariância e na matriz de correlação, e por análise estrutural baseada na matriz de correlação. As estimativas de repetibilidade quanto à massa, ao diâmetro e ao comprimento dos frutos, bem como quanto ao número e à massa de sementes, foram de baixa magnitude, de 0,02 a 0,62, o que indica baixa herdabilidade. As estimativas de repetibilidade quanto a ºBrix, à acidez titulável e à relação ºBrix/acidez foram maiores, de 0,34 a 0,91, o que indica herdabilidade que varia de baixa a potencialmente moderada. O número de frutos para seleção efetiva dos melhores genótipos quanto à acidez titulável, a ºBrix, à relação ºBrix/acidez e à massa de fruto é de quatro para um nível de acurácia de 0,85. No entanto, sete frutas permitiriam acurácia de 0,90, para as mesmas características, e acurácia de 0,85 para comprimento e diâmetro do fruto. O número e a massa de sementes por fruto não são eficazes para prever o valor real de um genótipo.

In forage-plants breeding, the selection of superior genotypes has been undertaken through successive harvests in previously established intervals. However, this process involves many steps, the evaluation of many traits, and a great spending with costs and labor. Thus the estimate of the repeatability is essential in improvement of perennials, it allows predicting genotypic value of the individual, the minimum number of evaluations in the selection of genotypes and minimizes resources and time in the selection of promising individuals. The objective of this study was to estimate the repeatability coefficient for morphological traits in elephant grass and determine the number of evaluations needed for phenotypic selection more efficient. The experimental randomized block design with 53 genotypes and two replications. The repeatability coefficients were estimated for variables plant height, number of tillers, stem diameter and dry matter yield, using the methods of Anova, Principal Components and Structural Analysis. We observed significant differences between genotypes (P

As diferenças entre o resultado contabilístico e o resultado fiscal, denominadas Book-Tax Differences (BTD), surgem quando os normativos contabilístico e fiscal aplicam regras diferentes na contabilização do mesmo item. Visto que existem diversos itens que podem originar estas diferenças, o principal objetivo deste estudo consiste em identificar os principais determinantes das BTD. Além disso, pretende-se também analisar qual o impacto nas BTD da reforma do IRC implementada em 2014 e das diversas alterações às taxas de imposto que se verificaram nos anos seguintes. Para realizar o estudo, são analisados os dados retirados da base de dados Bureau van Dijk’s Amadeus relativos a empresas privadas portuguesas entre 2012 e 2016, totalizando 327.050 observações. Os resultados dos modelos empíricos desenvolvidos permitiram concluir que as BTD apresentam uma relação positiva com o crescimento das vendas, accruals, nível de endividamento e taxa efetiva de imposto e uma relação negativa com a rentabilidade, crescimento do investimento em ativos, dimensão da empresa e variação anual das BTD. No que diz respeito ao impacto da reforma do IRC foi possível concluir que a mesma contribuiu para acentuar a relação positiva existente entre a taxa efetiva de imposto e as BTD. Algumas análises realizadas adicionalmente permitiram também encontrar evidências de que o tipo e a dimensão das BTD, bem como a rentabilidade das empresas têm influência na relação estabelecida entre as BTD das empresas e os seus determinantes. The differences between accounting income and taxable income, called Book-Tax Differences (BTD), arise when accounting and tax regulations apply different rules in accounting the same item. Since there are several items that originate these differences, the main goal of this study is to identify the main determinants of BTD. In addition, it is also intended to analyze the impact on the BTD of the IRC reform implemented in 2014 and the various changes to the tax rates that occurred in subsequent years. To carry out the study, the data taken from the Bureau van Dijk's Amadeus database for Portuguese private companies between 2012 and 2016 is analyzed, totaling 327,050 observations. The results of the empirical models developed made it possible to conclude that BTD have a positive relation with the growth of sales, accruals, indebtedness level and effective tax rate and a negative relation with profitability, growth in asset investment, company size and variation of BTD. Regarding the impact of the IRC reform, it was possible to conclude that it contributed to accentuate the positive relationship between the effective tax rate and the BTD. Further analyses have also provided evidence that the type and the size of the BTD as well as the profitability of the companies influence the relationship established between the companies' BTD and their determinants.

The objective of this study was to evaluate the genotypic stability of agronomic traits in hybrids of Panicum maximum. Hybrids originating from the crosses between two sexual parents and cultivars Mombasa and Tanzania were evaluated in an incomplete-block design. Evaluated traits were total dry matter, leaf dry matter, stem dry matter, percentage of leaves, and leaf:stem ratio. These traits were evaluated in six harvests. Overall, higher repeatability was observed for the traits total dry matter and leaf dry matter, especially when harvests 4, 5, and 6, occurring in spring and summer, were evaluated. The leaf dry matter was the trait that provided the greatest repeatability and determination. The repeatability of stem dry matter, percentage of leaves, and leaf:stem ratio had a low magnitude, even when the coefficient was estimated based on the harvests of better stabilization for the other variables. The hybrids achieved genotypic stabilization in the harvests made in the second rainy season. Harvests made in the rainy season provide greater repeatability and determination, and the inclusion of the dry-season harvest is detrimental to the process of selection of low-repeatability traits such as percentage of leaves. Made available in DSpace on 2018-02-23T00:32:09Z (GMT). No. of bitstreams: 1 48GenotypicstabilizationofagronomictraitsinPanicummaximumJacq.hybrids2015.pdf: 726903 bytes, checksum: 1c995621037287f847ae6795baa494d1 (MD5) Previous issue date: 2018-02-22

Alguns métodos de análise espacial têm sido aplicados objetivando reduzir a variação ambiental. O objetivo deste trabalho foi avaliar a eficiência da análise espacial, por meio do método de Papadakis, em relação ao delineamento de blocos aumentados de Federer na correção da variação ambiental. Foram avaliadas 198 progênies S0:2 de arroz irrigado e quatro testemunhas no delineamento de blocos aumentados de Federer. Os caracteres avaliados foram: produção de grãos (PG, kg ha-1) e de altura de plantas (AP, cm). Foi efetuada análise de variância para os caracteres estudados e estimados os componentes de variância e os parâmetros genéticos e fenotípicos. As diferentes abordagens (BAF e Papadakis) foram comparadas quanto às suas estimativas de parâmetros genéticos e fenotípicos e correlação de Spearman. Houve melhorias nas estatísticas que retratam a precisão experimental quando a análise espacial foi utilizada, isto influenciou as estimativas de parâmetros genéticos e fenótipos. O uso do método de Papadakis apresentou a necessidade de uso de menor número de repetições em relação ao BAF para o mesmo valor de . Houve ganho de seleção direto para os caracteres AP e PG quando o método de Papadakis foi utilizado. Com o uso da análise espacial a seleção foi menos influenciada pelo efeito da variação ambiental. Por fim verificou-se que o método de Papadakis foi eficiente na remoção dos efeitos ambientais, indicando que o mesmo pode proporcionar melhoria na precisão experimental, o que torna o processo seletivo mais eficiente. Some spatial analysis methods have been applied in order to mitigate environmental variation. The objective of this study was to evaluate the efficiency of spatial statistical, through the method of Papadakis, relative to the analysis to augmented blocks Federer in the correction of environmental variation. Were evaluated 198 progenies S0:2 of rice and four witnesses for augmented blocks of Federer. Data set were taken in the grain yield (GY, kg ha- 1) and plant height (PH, cm). The data set were subjected to variance analyses and were estimated the genetic and phenotypic parameters. The different approaches (BAF and Papadakis) were compared as to their estimates of genetic and phenotypic parameters. The ranking of adjusted means in the two models analyzed was performed, and calculated the Spearman correlation. There have been improvements in the statistics that depict the experimental accuracy when the spatial analysis was, that affect the estimates of genetic and phenotypic parameters. The use of the Papadakis method yielded fewer iterations compared to BAF for the same value of . Was able to gain direct selection for the AP and PG characters when the Papadakis method was used. With the use of spatial analysis selection was less influenced by the effect of environmental variation. Finally it was found that the spatial analysis methods were effective in the removal of environmental effects highlighting the Papadakis method, indicating that it can provide improvement Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES

A regress~ao polinomial local e uma abordagem n~ao parametricapara analise de regress~ao, aplicavel quando a relac~ao entre a variavel resposta e as covariaveis n~ao e satisfatoriamente estabelecida por um modelo parametrico. A estimac~ao da superfcie e feita em cada ponto aplicando a func~ao de regress~ao linear a certa quantidade de observac~oes vizinhas ao ponto. Para tanto, e necessario determinar o tamanho da vizinhanca ao redor do ponto no qual a func~ao de regress~ao e estimada (janela) e a func~ao que pondera essas observa c~oes vizinhas (func~ao nucleo). O objetivo desse trabalho e estimar um modelo de regress~ao n~ao parametrica para casos em que se tem uma variavel resposta e duas preditoras, todas elas contnuas, para pontos no interior do suporte da densidade conjunta das covariaveis. No texto s~ao discutidas formas de se obter a janela global (a mesma para todos os pontos) e local (e diferente para cada ponto), e s~ao apresentadas propostas de estimac~oes para a vari^ancia condicional, a matriz Hessiana e o coeciente de determinac~ao. As simulac~oes mostraram que o ajuste por janela diagonal global produz resultados melhores, com menores erros e maior aproximac~ao a superfcie teorica, do que as janelas escalares global e local. O coeciente de determinac~ao obtido nas aplicac~oes em dados reais pelo ajuste n~ao parametrico e superior ao do modelo parametrico, melhorando a explicac~ao da variabilidade da resposta e permitindo identicar os pontos onde o ajuste foi razoavel. The local polynomial regression is a nonparametric approach toregression analysis, relevant when the relation among the responseand the predictors cannot be well established by a parametricmodel. The surface estimation is done at each point by applicationof linear regression function to determined amount of observationsin neighborhood of the point. Therefore, it is necessary to determinethe size of the neighborhood around the point in which theregression function will be estimated (bandwidth), and the functionthat sets weights to the neighbors observations (kernel). The purposeof this dissertation is to estimate a nonparametric regressionmodel for cases which we have one response and two predictors,all continuous, to points at interior of support of the joint densityfunction of predictors. In the text will be discussed ways to obtainthe global bandwidth (the same to all points) and local (is dierentto each point), and will be presented purposes of estimationto conditional variance, Hessian matrix and determination coe-cient. The simulation results shows that the t by global diagonalbandwidth produces better results, with lower errors and betterapproximation to theoretical surface, when compared to constantsbandwidths global and local. The determination coecient obtainedin applications to real data in nonparametric t is upperthan the parametric model, making better the explanation of thevariability of response and allowing indentify the points where theadjust was reasonable.

Submitted by Guilherme Lemeszenski (guilherme@nead.unesp.br) on 2013-08-22T19:07:04Z No. of bitstreams: 1 S1516-35982007000200027.pdf: 150549 bytes, checksum: feb8499a4b682c8099309a58d11e0ce6 (MD5) Made available in DSpace on 2013-08-22T19:07:04Z (GMT). No. of bitstreams: 1 S1516-35982007000200027.pdf: 150549 bytes, checksum: feb8499a4b682c8099309a58d11e0ce6 (MD5) Previous issue date: 2007-04-01 Made available in DSpace on 2013-09-30T18:02:28Z (GMT). No. of bitstreams: 2 S1516-35982007000200027.pdf: 150549 bytes, checksum: feb8499a4b682c8099309a58d11e0ce6 (MD5) S1516-35982007000200027.pdf.txt: 40950 bytes, checksum: a62df9d4daa023fd1bc5e477d391f572 (MD5) Previous issue date: 2007-04-01 Submitted by Vitor Silverio Rodrigues (vitorsrodrigues@reitoria.unesp.br) on 2014-05-20T13:18:50Z No. of bitstreams: 2 S1516-35982007000200027.pdf: 150549 bytes, checksum: feb8499a4b682c8099309a58d11e0ce6 (MD5) S1516-35982007000200027.pdf.txt: 40950 bytes, checksum: a62df9d4daa023fd1bc5e477d391f572 (MD5) Made available in DSpace on 2014-05-20T13:18:50Z (GMT). No. of bitstreams: 2 S1516-35982007000200027.pdf: 150549 bytes, checksum: feb8499a4b682c8099309a58d11e0ce6 (MD5) S1516-35982007000200027.pdf.txt: 40950 bytes, checksum: a62df9d4daa023fd1bc5e477d391f572 (MD5) Previous issue date: 2007-04-01 Objetivou-se obter equações de regressão linear simples para estimativa da composição química corporal de novilhos Nelore a partir da composição química do corte da 9-10-11ª costelas. Foram utilizados 27 bovinos em confinamento, com 21 a 31 meses de idade e 338,0 a 503,6 kg de peso corporal. do total, foram abatidos seis animais (referência) ao início do experimento para estimativa da composição química corporal. A composição química em água, proteína, EE e cinzas foi determinada no corte da 9-10-11ª costelas e nos tecidos corporais. As equações de regressão para estimativa do peso de corpo vazio (PCVZ) a partir dos pesos de jejum (PV) e carcaça quente (PCQ) foram PCVZ = 0,8726 PV - 2,7399 e PCVZ = 1,5350 PCQ + 13,598 (R² = 0,98). O ganho de 1 kg de PCVZ correspondeu a aproximadamente 1,15 kg de PV. A porcentagem de água no corpo vazio (CVz) esteve altamente correlacionada às porcentagens de água (R² = 0,98) e EE (R² = 0,91) no corte das costelas. A equação mais indicada foi a desenvolvida a partir da porcentagem de água no corte das costelas (Sx, y = 0,46). Verificou-se alta correlação entre a porcentagem de EE no CVz e a porcentagem de EE (R² = 0,95) no corte das costelas, portanto, a equação %EE CVz = 0,9662%EE costelas + 1,5294 pode ser utilizada para estimativa da composição do CVz em EE. O mesmo ocorreu para a porcentagem de cinzas, sendo recomendada a equação %MM CVz = 0,5915%MM costelas + 0,7619 (R² = 0,88). A composição química percentual em água, EE e minerais no corte das 9-10-11ª costelas permitiu estimar com acuidade a composição do corpo vazio. The objective of this trial was to develop simple regression equations for estimating the chemical body composition of Nellore steers by using the chemical composition of the 9-10-11th ribs cut. Twenty-seven feedlot Nellore steers varying from 338.0 to 503.6 kg of BW and from 21 to 31 months of age were used. Six reference animals were slaughtered at the beginning of the trial to estimate the initial chemical body composition. Contents of water, protein, EE, and ash of the 9-10-11th ribs cut and body tissues were determined. Regression equations for estimating empty body weight (EBW) through measurements of BW and hot carcass weight (HCW) were: EBW = 0.8726 LW - 2.7399 and EBW = 1.5350 HCW + 13.598. The high R² values (0.98) in both equations indicated that the EBW of Nellore steers can be predicted by using BW and HCW. The gain of 1.0 kg of EBW corresponded to approximately 1.15 kg of BW. Water content of empty body (EB) was highly correlated with water (R² = 0.98) and EE (R² = 0.91) contents of the ribs cut; the equation based on the percentage of water in the ribs cut had the best fit (Sx, y = 0.46). Because the percentage of EB EE was highly correlated (R² = 0.95) with that of the ribs cut, the equation %EB EE = 0.9662% ribs EE + 1.5294 may be used for estimating EE content of EB. The same was true for ash, which can be estimated by the equation %EB ash = 0.5915% ribs ash + 0.7619 (R² = 0.88). It was concluded that the percentage of water, EE, and ash in the 9-10-11th ribs cut accurately estimated the EB composition of feedlot Nellore steers. UNESP FCAV UNESP FCAV Departamento de Zootecnia UNESP FCAV UNESP FCAV Departamento de Zootecnia