11 resultados para VAT revenues

em Scielo Saúde Pública - SP


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The objective of this study was to evaluate split nitrogen (N) fertilization of maize applied in band at sowing and top dressing with and without crop rotation, under no-till. The experiment was conducted with six N rates at sowing (0, 20, 30, 40, 50 and 60 kg ha-1) combined with three rates in top dressing (40, 70, 100 kg ha-1) and two management systems: after five cropping sequences of maize and crop rotation (maize + soybean + oat + soybean + corn) in a randomized block design with four replications. The crop rotation system increased yield in approximately 7% in relation to the area without rotation. The split of nitrogen fertilization, in rates above 39 and 54 kg ha-1 at sowing and 70 and 40 kg ha-1 in top dressing, resulted in yield higher than that obtained with the application of 100 kg ha-1 in top dressing. Grain yield was higher with the rates 50 and 70 kg ha-1 of N compared with that obtained with 20 and 100 kg ha-1 at sowing and top dressing, respectively. The rate 70 kg ha-1 of N resulted in the highest yield at the lowest cost compared with the revenues and costs incurred with the rates 40 and 100 kg ha-1.

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ABSTRACT Large salty areas in the Brazilian semi-arid region have limited farming in Northeastern Brazil. One example is the sugar cane cultivation, which reinforces the need of selecting varieties that are more tolerant to salinity. The objective of this study was to evaluate the effect of salinity on growth of ten varieties of sugar cane. The experiment was conducted in a greenhouse, set in the experimental field of Embrapa Semiárido, in Petrolina, Pernambuco State. The experimental design was randomized blocks arranged in a 6 X 10 factorial arrangement, comprised of six levels of salinity (0, 1.0, 2.0, 4.0, 6.0 and 8.0 dS m-1) and ten sugar cane varieties (VAT 90212; RB 72454; RB 867515; Q 124; RB 961003; RB 957508; SP791011; RB 835089; RB 92579 and SP 943206). Salt levels of irrigation water were obtained by adding NaCl, CaCl2.2H2O and MgSO4.7H2O to achieve an equivalent ratio among Na:Ca:Mg of 7:2:1. Sixty days later, plant height, stem diameter (base), number of leaves, stalks and sprouts, leaf area and fresh and dry mass of the aerial part and roots were all measured. The varieties of sugar cane showed similar responses for growth reduction as soil salinity increases, being considered moderately sensitive to salinity.

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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.

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OBJECTIVE To evaluate the viability of a professional specialist in intra-hospital committees of organ and tissue donation for transplantation. METHODS Epidemiological, retrospective and cross-sectional study (2003-2011 and 2008-2012), which was performed using organ donation for transplants data in the state of Sao Paulo, Southeastern Brazil. Nine hospitals were evaluated (hospitals 1 to 9). Logistic regression was used to evaluate the differences in the number of brain death referrals and actual donors (dependent variables) after the professional specialist started work (independent variable) at the intra-hospital committee of organ and tissue donation for transplantation. To evaluate the hospital invoicing, the hourly wage of the doctor and registered nurse, according to the legislation of the Consolidation of Labor Laws, were calculated, as were the investment return and the time elapsed to do so. RESULTS Following the nursing specialist commencement on the committee, brain death referrals and the number of actual donors increased at hospital 2 (4.17 and 1.52, respectively). At hospital 7, the number of actual donors also increased from 0.005 to 1.54. In addition, after the nurse started working, hospital revenues increased by 190.0% (ranging 40.0% to 1.955%). The monthly cost for the nurse working 20 hours was US$397.97 while the doctor would cost US$3,526.67. The return on investment was 275% over the short term (0.36 years). CONCLUSIONS This paper showed that including a professional specialist in intra-hospital committees for organ and tissue donation for transplantation proved to be cost-effective. Further economic research in the area could contribute to the efficient public policy implementation of this organ and tissue harvesting model.

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This paper draws upon a detailed longitudinal survey of households living on agricultural plots in the northern three provinces of the Ecuadorian Amazon, the principal region of colonization by migrants in Ecuador since the 1970s. Following the discovery of petroleum in 1967 near what has subsequently come to be the provincial capital and largest Amazonian city of Lago Agrio, oil companies built roads to lay pipelines to extract and pump oil across the Andes for export. As a result, for the past 30 years over half of both Ecuador's export earnings and government revenues have come from petroleum extracted from this region. But the roads also facilitated massive spontaneous in-migration of families from origin areas in the Ecuadorian Sierra, characterized by minifundia and rural poverty. This paper is about those migrants and their effects on the Amazonian landscape. We discuss the data collection methodology and summarize key results on settler characteristics and changes in population, land use, land ownership, technology, labor allocation, and living conditions, as well as the relationships between changes in population and changes in land use over time. The population in the study region has been growing rapidly due to both natural population growth (high fertility) and in-migration. This has led to a dramatic process of subdivision and fragmentation of plots in the 1990's, which contrasts with the consolidation of plots that has occurred in most of the mature frontier areas of the Brazilian Amazon. This fragmentation has led to important changes in land tenure and land use, deforestation, cattle raising, labor allocation, and settler welfare.

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ABSTRACT The traditional method of net present value (NPV) to analyze the economic profitability of an investment (based on a deterministic approach) does not adequately represent the implicit risk associated with different but correlated input variables. Using a stochastic simulation approach for evaluating the profitability of blueberry (Vaccinium corymbosum L.) production in Chile, the objective of this study is to illustrate the complexity of including risk in economic feasibility analysis when the project is subject to several but correlated risks. The results of the simulation analysis suggest that the non-inclusion of the intratemporal correlation between input variables underestimate the risk associated with investment decisions. The methodological contribution of this study illustrates the complexity of the interrelationships between uncertain variables and their impact on the convenience of carrying out this type of business in Chile. The steps for the analysis of economic viability were: First, adjusted probability distributions for stochastic input variables (SIV) were simulated and validated. Second, the random values of SIV were used to calculate random values of variables such as production, revenues, costs, depreciation, taxes and net cash flows. Third, the complete stochastic model was simulated with 10,000 iterations using random values for SIV. This result gave information to estimate the probability distributions of the stochastic output variables (SOV) such as the net present value, internal rate of return, value at risk, average cost of production, contribution margin and return on capital. Fourth, the complete stochastic model simulation results were used to analyze alternative scenarios and provide the results to decision makers in the form of probabilities, probability distributions, and for the SOV probabilistic forecasts. The main conclusion shown that this project is a profitable alternative investment in fruit trees in Chile.

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The development of the Brazilian chemistry sector, during the last 30 years, is nowadays being attributed to PADCT (Science and Technology Development Program). Since the seventies, the Government took notice of the importance of research in chemistry for the Brazilian economy, therefore creating PADCT to support chemistry and chemical engineering among other areas of science and technology. Planning and implementation of the second phase of this program represented a real joint strategic planning. Since then, academic research and human resources education have experienced significant improvements. However, in the chemical trade, the deficit continues to grow, in spite of an almost constant ratio between importation costs and export revenues. Continued investments for research in the area remain necessary.

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ABSTRACT The main aim of this paper was to contribute to reflections in Brazil on the need to transfer knowledge held at universities and R&D institutions over to companies, i.e. to transfer scientific knowledge of chemistry to technology. It discusses how the competitiveness of countries is increasingly dependent on their technological capacity. The chemicals industry is a fundamental driver of social, environmental, economic and industrial indicators of sustainable development. In Brazil, the chemicals industry's deficit has grown over the last three decades. Patents are important sources of information because patent documents contain 75% of all technological information available. The National Institute of Industrial Property in Brazil has created a Technology Observatory with the purpose of identifying and analyzing technological information contained in patent documents within the ambit of partnerships with government entities or business associations, in order to support their technology-related decision-making processes. The paper gives examples of ethanol and biotechnology patent documents, including pharmaceuticals, of which there are very few in Brazil. However, a few of the patent applications identified are filed in Brazil, giving the country the opportunity to transform this scientific knowledge into technology by means of partnership agreements with companies. Finally, the paper presents information on the patent applications filed by the world's leading chemicals companies as measured by their revenues, and the respective numbers of patent applications in the last five years in organic chemistry and polymers, sectors in which Brazil is currently dependent on imports for over 50% of its needs. The patent assignees in these sectors in Brazil are also identified, and the paper concludes that Brazil needs to invest in the development of professionals, providing clearly-defined career paths in technology innovation teams at R&D institutions, and to foster more initiatives such as the creation of a new research and innovation entity, EMBRAPII, since investing in science and technology is a prerequisite for knowledge production, industrial property, economic development and, consequently, the competitiveness of the country.

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The oxygen uptake efficiency slope (OUES) is a submaximal index incorporating cardiovascular, peripheral, and pulmonary factors that determine the ventilatory response to exercise. The purpose of this study was to evaluate the effects of continuous exercise training and interval exercise training on the OUES in patients with coronary artery disease. Thirty-five patients (59.3±1.8 years old; 28 men, 7 women) with coronary artery disease were randomly divided into two groups: continuous exercise training (n=18) and interval exercise training (n=17). All patients performed graded exercise tests with respiratory gas analysis before and 3 months after the exercise-training program to determine ventilatory anaerobic threshold (VAT), respiratory compensation point, and peak oxygen consumption (peak VO2). The OUES was assessed based on data from the second minute of exercise until exhaustion by calculating the slope of the linear relation between oxygen uptake and the logarithm of total ventilation. After the interventions, both groups showed increased aerobic fitness (P<0.05). In addition, both the continuous exercise and interval exercise training groups demonstrated an increase in OUES (P<0.05). Significant associations were observed in both groups: 1) continuous exercise training (OUES and peak VO2 r=0.57; OUES and VO2 VAT r=0.57); 2) interval exercise training (OUES and peak VO2 r=0.80; OUES and VO2 VAT r=0.67). Continuous and interval exercise training resulted in a similar increase in OUES among patients with coronary artery disease. These findings suggest that improvements in OUES among CAD patients after aerobic exercise training may be dependent on peripheral and central mechanisms.

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This paper analyses the effects on Brazil's trade indices of the rising share of industrial products in Brazil's exports in the period from 1964 to 1974. New price and quantity indices of Fisher for Brazil's exports and imports of industrial and non-industrial goods have been especially constructed for this period, in order to obtain methodologically consistent series of indexes from 1964 to 2005. The market-share-constant model was applied to analyze the effects of different groups of products on Brazil's export revenues between 1964 and 1974.

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Economic growth stimulated by natural resources: a note on the Botswana experience. Botswana was the fastest growing economy in the world in the 1966-1989 period. Even though the discovery and exploitation of large diamond reserves had played an essential role in such an impressive performance, favorable economic, political and institutional conditions allowed the use of the resulting large export revenues as a lever for economic growth, though not for development.