Economic viability of the third milking in systems of production using closed-circuit mechanical milking

This study aimed to analyze the economic viability of the third milking in production systems using mechanical milking in a closed circuit, aiming to provide technicians and farmers with information to assist them in decision-making. Specifically, it intended: (a) to estimate the cost of one milking; (b) to estimate the cost of the third milking; (c) to develop a mathematical equation to estimate the minimum amount of milk produced with two milkings, from which it would be economically feasible to do the third milking. Data were collected from three dairy farms, from November 2010 to March 2011, keeping a twice-a-day milking frequency, with three data collections in each farm, totalizing nine collections. Considering the average data, it would be feasible to do the third milking if the average milk yield per day of lactating cows in a twice-a-day milking frequency was greater than or equal to 24.43 kg of milk.

Phytomass production and nutrient accumulation by green manure species

Green manuring is recognized as a viable alternative to improve nutrient cycling in soils. The aim of this study was to evaluate the phytomass production and nutrient accumulation in shoots of the summer green manures jack bean [Canavalia ensiformis (L.) DC.], dwarf pigeon pea (Cajanus cajanvar var. Flavus DC.), dwarf mucuna [Mucuna deeringiana (Bort) Merr] and sunn hemp (Crotalaria juncea L.), under nitrogen fertilization and/or inoculation with N-fixing bacteria. A split plot design was arranged with the four Fabaceae species as main plots and nitrogen fertilization (with and without) and inoculation with diazotrophic bacteria (with and without) as the subplots, in a 2² factorial. The experiment was arranged as a randomized complete block design with four replications. In the conditions of this trial, the sunn hemp had the highest production of shoot phytomass (12.4 Mg ha-1) and nutrient accumulation, while the dwarf mucuna had the lowest production of shoot phytomass (3.9 Mg ha-1) and nutrient accumulation. The results showed no effect of nitrogen fertilization or inoculation with N-fixing bacteria on the production of shoot phytomass and nutrient accumulation, except for inoculation without nitrogen fertilization, resulting in greater P accumulation (p <0.05) in the sunn hemp and greater Zn and Mn accumulation in the dwarf mucuna. These findings indicate that N fertilization or inoculation with N2-fixing bacteria for Fabaceae are low efficiency practices in the edaphoclimatic conditions of this study.

Application of GA3 and girdling of branches on the production of extemporaneous fruits of 'Tahiti' acid lime

The objective of this study was to evaluate the effect of girdling of branches and the application of GA3, still in the main crop flowering on the formation of reproductive structures, the fruit set of the following extemporaneous flowering of 'Tahiti' acid lime. This work used a randomized block design with five replications in a 4x3 factorial design. The first factor was the foliar application of GA3, 88 days before extemporaneous flowering at five concentrations (0, 7, 14 and 21 mg.L-1). The second factor was the girdling times, 108 days before flowering onset (A108AF), 78 days before flowering (A78AF) plus no-girdling control (NG). In extemporaneous flowering, the proportion of buds, flowers and fruits that abscised was 38.75, 31.25 and 18.64% respectively and 11.34% of all reproductive structures formed were collected. GA3 did not affect fruit set. Girdling increased fruit set by 229 and 256% at A108DAF and A78DAF respectively, in relation to NG plants. The GA3 reduced the formation of floral structures, which resulted in a quadratic increase in field production by reducing the competition for photoassimilates among fruits. The concentration of 21 mg.L-1 was the most productive, with 15.97 fruit.plant-1.

Effect of biostimulant application on production and flavonoid content of marigold (Calendula officinalis L.)

The production of medicinal plants as raw material for industry must associate quality with biomass formation and, with this purpose, the application of plant growth regulators has been studied in these crops. The objective of this study was to evaluate the effect of a biostimulant on growth, inflorescence production and flavonoid content in marigold. The experiment was conducted in a greenhouse and the treatments consisted of increasing doses of the biostimulant (0, 3, 6, 9, 12 and 15 mL L-1) applied by foliar spraying in ten consecutive applications. The experiment was arranged in a completely randomized design, with six treatments and ten repetitions. The number of leaves and flowerheads and dry matter of roots increased linearly with increasing doses of the growth promoter, with 20%, 36.97% and 97.28% increases, respectively, compared with the control. The total dry mass and shoot dry mass showed maximum values at the highest dose tested of 15 mL L-1 (with increases of 40.09% and 46.30%, respectively). Plant height and flavonoid content reached the highest values at a dose of 6 mL L-1. The biostimulant promoted the development of marigold and positively influenced the synthesis of the secondary compound of medicinal interest. Among the tested doses, the application of rates between 6 and 9 mL L-1 of the biostimulant is recommended for more efficient large-scale production of marigold.

Rooting of hardwood cuttings of Roxo de Valinhos fig (Ficus carica L.) with different propagation strategies

The objective of this study was to evaluate the substrate, cuttings collection time, the position and the cutting depth, and the propagation environment on rooting of 'Purple Valinhos' fig tree cuttings in Southwestern Paraná, Brazil. Two experiments were carried out at UTFPR, Câmpus Dois Vizinhos, with hardwoods cuttings from Roxo de Valinhos fig tree. The first experiment used a randomized block design, in 3 x 3 x 2 factorial (substrate x environment x collection time), with four replications of 10 cuttings per plot. The cuttings were collected in the first fifteen days of July and August. The substrates were sand, soil and the mixture of these [1:1 (v / v)]. The environments used were open sky, tunnel with plastic cover and tunnel with half-shade black net cover. The second experiment used a randomized block design, 2 x 2 x 3 factorial (shoot cutting position x soil cover x shoot cutting depth), with four replications of 12 cuttings per plot. In the factor position, the vertically (0 º inclination) and inclined (45 º inclination) shoot cuttings were evaluated. Soil cover was tested with mulching plastic cover or not. The tested depths were 1/3, 1/2 and 2/3 in relation to the total length of the shoot cutting. In both experiments, the following were analyzed: rooting and mortality indices, number of leaves and primary shoots, length of the three largest roots per cutting. It was conclude that, the protected environment with plastic cover on sand as substrate must recommended for the rooting of fig estaca, collecting them in the first half of July. The inclination position and cutting depth of the estaca and the substrate coverage with plastic mulching did not influence the results.

Characterization of heat tolerance in wheat cultivars and effects on production components

Abstract: There is a need for heat tolerant wheat cultivars adapted to the expansion of cultivation areas in warmer regions due to the high demand of this cereal for human consumption. The objective of this study was to evaluate the effect of high temperatures on grain yield and yield components of wheat and characterize heat tolerant wheat genotypes at different development stages. The genotypes were evaluated in the field with and without heat stress. High temperatures reduced the number of spikelets per spike (21%), number of grains per spike (39%), number of grains per spikelet (23%), 1000-grain weight (27%) and grain yield (79%). Cultivars MGS 1 Aliança, Embrapa 42, IAC 24-Tucuruí and IAC 364-Tucuruí III are the most tolerant to heat stress between the stages double ridge and terminal spikelet; MGS 1 Aliança, BRS 264, IAC 24-Tucuruí, IAC 364-Tucuruí III and VI 98053, between meiosis and anthesis; and BRS 254, IAC-24-Tucuruí, IAC-364-Tucuruí III and VI 98053, between anthesis and physiological maturity. High temperatures reduce grain yield and yield components. The number of grains per spike is the most reduced component under heat stress. The genotypes differed in tolerance to heat stress in different developmental stages.

Phenotypic correlations and path analysis for plant architecture traits and grain production in three generations of cowpea

ABSTRACT The objective of this study was to analyze the phenotypic correlation and path analysis of traits related to plant architecture, earliness and grain yield in F2, BC1 and BC2 generations, from crosses between cowpea cultivars BRS Carijó and BR14 Mulato. Most phenotypic correlations of the examined traits were concordant in statistical significance, with approximate values ​​among the examined generations. For the trait seed weight, significant and positive phenotypic correlations were observed in the three generations only for the trait number of secondary branches. The values ​​of the direct effects were in agreement with the values ​​of the phenotypic correlations, which indicate true association by the phenotypic correlation among the traits of grain yield examined. Path analysis indicated that the selection of productive plants will result in early plants and an increased number of secondary branches. In F2, plants with shorter length of the main branch and shorter length of secondary branches can be obtained. The causal model explained 15 to 30% of the total variation in grain weight in relation to the traits examined. The analyses indicated the possibility of selecting plants with a higher and early grain yield, shorter length of primary branches and lower number of nodes, which are important variables for mechanical or semi-mechanical harvesting.

Effect of spatial arrangement on the production components and yield of sunflower

ABSTRACT The sunflower plant is an oilseed crop that has aroused a great interest in the Brazilian and international scenery especillay because of the possibility of using its oil for biodiesel production. The objective of this study was to evaluate productivity and yield components of Embrapa 122 sunflower according to the spatial arrangement. Treatments were arranged in 4 x 4 factorial arrangement, which are the four spacings between rows (0.30; 0.50; 0.70 and 0.90 m) and four sowing densities (30,000; 45,000; 60,000 and 75,000 plants ha-1). The experiment was carried out in a complete randomized block design with four replications. The experiments were conducted in the experimental area of the Plant Science Department in Fortaleza, State of Ceará-Brazil and on the Curu Vale Experimental Farm in Pentecoste, State of Ceará-Brazil. Productivity and the following production components were analyzed in the end of the crop cycle: harvested capitula, capitulum diameter, capitulum mass, achene mass per capitulum, mass of 100 achenes, achenes per capitulum, harvest index and oil content in the achenes. The experiments were analyzed jointly in relation to the cropping area and the data submitted to analysis of variance and quantitative factors tested by polynomial regression. The variables, spacing, density and cropping area did not interact with these variables and the spatial arrangement of the plants affected only the components. The cropping area influences the productive behavior of sunflower Embrapa 122. The spatial arrangement of the plants of sunflower of variety Embrapa 122 influences yield components but does not affect productivity.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

lnternational transfer pricing strategies for minimizing global income taxes

Optimal financiai strategies are criticai for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments' increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies.

Teaching and learning production and operations management: the journey from identity crisis to a cross, disciplinary approach

Este artigo tem suas raízes em algumas questões relacionadas à "forma" e ao "conteúdo" do que nós, professores, ensinamos na área de Administração da Produção e Operações. Inicialmente, descrevo a evolução histórica desse campo no Brasil. Em seguida, discuto a crise de identidade que o campo está sofrendo. Com o objetivo de apresentar respostas para essa situação, apresento seis propostas para o desenvolvimento e consolidação do campo. Finalmente, descrevo uma iniciativa prática, envolvendo uma disciplina específica da área, ensinada para alunos de pós-graduação. Essa iniciativa enfatiza a "dimensão do conteúdo" (de uma abordagem técnico-operacional para uma abordagem estratégico-gerencial) como também a "dimensão da forma" (do foco no ensino para o foco no aprendizado). O sucesso dessa experiência em curso confirma a coerência da agenda proposta e induz futuros aperfeiçoamentos.