Origens e aplicações de recursos das companhias abertas industriais e comerciais no período 1980-1985

This research had for objective to fammi1iarize the user of accounting information to an efficient instrument in the modern financiaI ana1izes of eva1uation of entities: the Statement of Sources and App1ication of Resources. This statement goes on, ti11 today, to be 1ess used by the financiaI ana1ists because it is not understood concerning its objectives, concepts of Resources and shares of to bui1d and disc10sure the statement. During the period of time between 1980 and 1985 the Brazi1's economy spent of a situation of recession to another of prosperity and growth. In the first four years of the historiaI series, the country had a recession period and it was kept unti1 the end of 1983: the national private company increased its debt degree and decreased its 1iquidity. After 1984 the economy began to grow and that was pushed by the export entities: the entities decreased its debt degree and increased its 1iquidity. The Statement of Sources and Uses of Resources has been bui1t and pub1ished in United States since the 1ast 50 years of nineteenth century, and it has been known as Statement of Funds. In Brazi1 it has just introducted after the Security Exchange Law in 1976 that put 1imits for obrigatority to disc10sure by the companies. This 1aw described, summari1y, the objective, cQII1position and manner to disc1osure. The ma in objective of the statement is to show the financiaI position of the entity. This objective envolves aspects relationed to the long-term's strategy of the company because it disclosure the policy of application of resources in long-term assets, the policy of dividends that has been used, and the structure of resources provided by long-t:erm financing, the resources of the operations, and so on. There are several means of Resources. The concept more used in Brazil is Working Capital, till for orientation of the law. Concepts as Cash and Equivalent-Cash and Net Realizable Assets can be more informatives to the users because they show informations with better complexity, including informations concerning to the short-term. Concerning to the building methods, there are three that are known: the Transations Analizing method, the T-Account method and the Work-Sheet method. AlI of them are efficient, but it's recomendable that the method used can be in accordance with the disclosured formato The statement, despite of others statements, fell \

Trade Liberalization and Regional Impacts on Residual Wage Inequality: Evidence from Brazil

O objetivo deste trabalho é entender mais sobre o papel da liberalização sobre a desigualdade salarial, mais precisamente, sobre a desigualdade residual dos salários. Usando a abertura comercial brasileira, a extensa redução tarifária que ocorreu entre 1987 e 1995, é investigado empiricamente se os diferentes níveis de exposição ao comércio entre os estados contribuíram para os diferentes movimentos da desigualdade. Os resultados indicam que estados mais expostos à liberalização comercial experimentaram um aumento relativo da desigualdade residual dos salários ou, de forma equivalente, uma menor redução. Estes resultados enriquecem a discussão dos efeitos da abertura comercial sobre a desigualdade.

Essays on structural transformation, growth and education

This thesis aims to study the impact of structural change on the trajectory of development of emerging economies. More speci cally, we seek to understand how the reallocation of labor from less productive sectors of the economy (e.g., agriculture) to more productive sectors (e.g., industry and services) contributed to the growth of labor productivity in these economies. The thesis is divided into three chapters, besides the introduction. The rst chapter studies the relationship between structural change and economic development in Latin American economies. While the process of reallocation of labor was important to the dynamics of productivity in the period of convergence of these economies, low productivity in some sectors of the economy explained most of the reduction in productivity in the most recent period. In the second chapter, I study the main determinants of growth of the Chinese economy between 1980 and 2005. I show that the increased ow of trade and strong productivity growth in the agricultural sector contributed signi -cantly to China s development in the period. In the third chapter, I study the apparent contradiction between increased levels of schooling and reduction of per capita income in African economies compared to the U.S. economy. The main conclusion is that reducing educational costs explain the retreat of the education di¤erential between African economies and the United States.

Welfare and growth effects of alternative fiscal rules for infrastructure investment in Brazil

This article studies the interplay between fiscal rules, public investment and growth in Brazil. It is investigated if it would make sense to raise public investment and, if so, under which fiscal rule it is best to do it — whether through tax financing, debt financing, or a reduction of public consumption. We construct and simulate a competitive general equilibrium model, calibrated to Brazilian economy, in which public capital is a component of the production function and public consumption directly affects individuals’ well-being. After assessing the impacts of alternative fiscal rules, the paper concludes that the most desirable financing scheme is the reduction of public consumption, which dominates the others in terms of output and welfare gains. The model replicates the observed growth slowdown of the Brazilian economy when we increase taxes and reduce public capital formation to the levels observed after 1980 and shows that the growth impact of the expansion of tax collection in Brazil was much larger than that of public investment compression.

Economic landscapes, what are they? an application to the Brazilian economy and to the sugar cane complex

In assessing the economic impact of a sector or group of sectors on a single or multiregional economy, input-output analysis has proven to be a popular method. . However, there has a problem in displaying all the information that can be obtained from this analytical approach. In this paper, we have tried to set new directions in the use of input-output analysis by presenting an improved way of looking at the economic landscapes. While this is not a new concept, a new meaning is explored in this paper; essentially, it will now be possible to visualize, in a simple picture, all the relations in the economy as well as being able to view how one sector is related to the other sectors/regions in the economy. These relations can be measured in terms of structural changes, production, value added, employment, imports, etc. While all the possibilities cannot be explored in this paper, the basic idea is given here and the smart reader can uncover all the various possibilities. To illustrate the power of analysis provided by the economic landscapes, an application is made to the sugar cane complex using an interregional inputoutput system for the Brazilian economy, constructed for 2 regions (Northeast and Rest of Brazil), for the years of 1985, 1992, and 1995.

Fertility and the value of Life

The value of life methodology has been recently applied to a wide range of contexts as a means to evaluate welfare gains attributable to mortality reductions and health improvements. Yet, it suffers from an important methodological drawback: it does not incorporate into the analysis child mortality, individuals’ decisions regarding fertility, and their altruism towards offspring. Two interrelated dimensions of fertility choice are potentially essential in evaluating life expectancy and health related gains. First, child mortality rates can be very important in determining welfare in a context where individuals choose the number of children they have. Second, if altruism motivates fertility, life expectancy gains at any point in life have a twofold effect: they directly increase utility via increased survival probabilities, and they increase utility via increased welfare of the offspring. We develop a manageable way to deal with value of life valuations when fertility choices are endogenous and individuals are altruistic towards their offspring. We use the methodology developed in the paper to value the reductions in mortality rates experienced by the US between 1965 and 1995. The calculations show that, with a very conservative set of parameters, altruism and fertility can easily double the value of mortality reductions for a young adult, when compared to results obtained using the traditional value of life methodology.

Desejo, preconceito e morte: assassinatos de LGBT em Segipe 1980 a 2010

This study examines the phenomenon of the murders of LGBT in Sergipe, between 1980 and 2010. Data were collected from newspapers, police, and judicial proceedings in the Courts with family members and friends of victims. The data show that despite the existence of death for involvement with drugs (crack), crimes of passion, among others, homophobia is one of its most characteristic elements. The victim profile also differs greatly from the aggressor, while the first is made up of individuals aged 25 to 44 years, the offender is between 15 and 29 years. Added to this the sensationalism of the press, the limits of police and justice in dealing with such events. The results seem to be forgetting some of the cases that do not reach the jury. It is an extensive study that combines statistical and qualitative data with a view to offering a closer look at the issue. The result is a mapping of brutal crimes, which, in part, has homophobia as the primary cause for its implementation

Changes in caries prevalence in 7-12-year-old children from Araraquara, São Paulo, Brazil: 1989-1995

O objetivo deste estudo foi comparar a prevalência de cárie em crianças de sete a 12 anos em Araraquara, São Paulo, Brasil, em 1989 e 1995. Foi utilizada amostragem sistemática para selecionar crianças de escolas públicas. Examinadores treinados realizaram levantamentos epidemiológicos, utilizando o índice CPOD e os critérios de diagnóstico da OMS. em todas as idades, houve aumento da porcentagem de crianças livres de cárie na dentição permanente (de 29% em 1989 para 51% em 1995). Para crianças aos 12 anos de idade, foram observados índices CPOD de 3,8 em 1989 e de 2,6 em 1995. Detectaram-se também reduções nas porcentagens de crianças classificadas nas seguintes categorias do CPOD: um a três (de 40% em 1989 para 31% em 1995); quatro a seis (de 26,6% em 1989 para 16,5% em 1995) e sete ou mais (de 4,4% em 1989 para 1,5% em 1995). A meta da OMS/FDI para o ano 2000, de que aos 12 anos os indivíduos apresentem em média índice CPOD menor ou igual a três, foi atingida pelos escolares em estudo. Esforços devem ser empreendidos para que haja redução da porcentagem de crianças com experiência de cárie e sejam alcançadas as metas de saúde bucal da OMS/FDI para o ano 2010.

Comparison of clinical features and drug therapies among European and Latin American patients with juvenile dermatomyositis

ObjectiveTo compare the demographic features, presenting manifestations, diagnostic investigations, disease course, and drug therapies of children with juvenile dermatomyositis (JDM) followed in Europe and Latin America.MethodsPatients were inception cohorts seen between 1980 and 2004 in 27 paediatric rheumatology centres. The following information was collected through the review of patient charts: sex; age at disease onset; date of disease onset and diagnosis; onset type; presenting clinical features; diagnostic investigations; course type; and medications received during disease course.ResultsFour hundred and ninety patients (65.5% females, mean onset age 7.0 years, mean disease duration 7.7 years) were included. Disease presentation was acute or insidious in 57.1% and 42.9% of the patients, respectively. The course type was monophasic in 41.3% of patients and chronic polycyclic or continuous in 58.6% of patients. The more common presenting manifestations were muscle weakness (84.9%), Gottron's papules (72.9%), heliotrope rash (62%), and malar rash (56.7%). Overall, the demographic and clinical features of the 2 continental cohorts were comparable. European patients received more frequently high-dose intravenous methylprednisolone, cyclosporine, cyclophosphamide, and azathioprine, while methotrexate and antimalarials medications were used more commonly by Latin American physicians.ConclusionThe demographic and clinical characteristics of JDM are similar in European and Latin American patients. We found, however, several differences in the use of medications between European and Latin American paediatric rheumatologists.

Long-Term Outcome and Prognostic Factors of Juvenile Dermatomyositis: A Multinational, Multicenter Study of 490 Patients

Objective. To investigate the long-term outcome and prognostic factors of juvenile dermatomyositis (DM) through a multinational, multicenter study.Methods. Patients consisted of inception cohorts seen between 1980 and 2004 in 27 centers in Europe and Latin America. Predictor variables were sex, continent, ethnicity, onset year, onset age, onset type, onset manifestations, course type, disease duration, and active disease duration. Outcomes were muscle strength/endurance, continued disease activity, cumulative damage, muscle damage, cutaneous damage, calcinosis, lipodystrophy, physical function, and health-related quality of life (HRQOL).Results. A total of 490 patients with a mean disease duration of 7.7 years were included. At the cross-sectional visit, 41.2-52.8% of patients, depending on the instrument used, had reduced muscle strength/endurance, but less than 10% had severe impairment. Persistently active disease was recorded in 41.2-60.5% of the patients, depending on the activity measure used. Sixty-nine percent of the patients had cumulative damage. The frequency of calcinosis and lipodystrophy was 23.6% and 9.7%, respectively. A total of 40.7% of the patients had decreased functional ability, but only 6.5% had major impairment. Only a small fraction had decreased HRQOL. A chronic course, either polycyclic or continuous, consistently predicted a poorer outcome. Mortality rate was 3.1%.Conclusion. This study confirms the marked improvement in functional outcome of juvenile DM when compared with earlier literature. However, many patients had continued disease activity and cumulative damage at followup. A chronic course was the strongest predictor of poor prognosis. These findings highlight the need for treatment strategies that enable a better control of disease activity over time and the reduction of nonreversible damage.

Biomass production and essential oil yield in Ageratum conyzoides L. - Asteraceae in different stages of development

An experiment was carried out at Sâo Manuel Experimental Farm, FCA-UNESP, Botucatu-SP, in 1994 and 1995, aiming to determine the biomass production and essential oil yield of mentrasto (Ageratum conyzoides L. - Asteraceae) in different stages of development. The statistical design used was a complete randomized block with 8 replications and 3 treatments (pre-flowering, flowering and post-flowering). The spacing was 70 cm between rows and 50 cm between plants, with 70 plants/parcel. The seedlings were transplanted 40 days after sowing. After harvesting, the fragments (roots, stems, leaves, flowers) and whole plants were washed, separated and weighted. The extractions of essential oil were done by hydrodistillation, using Clevenger apparatus, for two hours. There were statistic differences (Tukey 5%) in fresh weight of all vegetal parts w'hen harvested in different development stages. About essential oil yield, statistic differences were not verified among the treatments.

Ten years of NO2 comparisons between ground-based SAOZ and satellite instruments (GOME, SCIAMACHY, OMI)

SAOZ (Systeme d'Analyse par Observations Zenithales) is a ground-based UV-Visible zenith-sky spectrometer installed between 1988 and 1995 at a number of NDSC stations at various latitudes on the globe. The instrument is providing ozone and NO2 vertical columns at sunrise and sunset using the Differential Optical Absorption Spectroscopy (DOAS) technique in the visible spectral range. The ERS-2 GOME Ozone Monitoring Experiment (GOME) in 1995 was the first satellite mission to provide a global picture of atmospheric NO 2 with reasonable spatial and temporal resolution. It was then followed by SCanning ImAging spectroMeter for Atmospheric ChartographY (SCIAMACHY) onboard ENVISAT in 2002, and Ozone Monitoring Instrument (OMI) onboard EOS-AURA in 2004, with a similar capacity to monitor total NO 2. All these instruments are nadir viewing mapping spectrometers, applying the DOAS technique in the visible for deriving the NO2 total column. Here we present the results of NO2 long-term comparisons between GOME and SAOZ for the whole period of GOME operation since 1995 at all latitudes - tropics, mid-latitudes and polar regions - in both hemispheres. Comparisons are also shown with the most recently available SCIAMACHY and OMI data in 2004-2005. Overall, the daytime satellite measurements (around noon) are found consistent with sunrise ground-based data, with an average smaller difference at the tropics and mid-latitudes than in the polar areas in the summer. The agreement is even improved after correcting for the NO2 photochemical change between sunrise and the satellite overpass using a box model. However, some seasonal dependence of the difference between ground-based and satellite total NO2 still remains, related to the accuracy of photochemical simulations and the set of NO2 air mass factors used in the retrievals of both systems.

Economic Survey of Latin America and the Caribbean 1998-1999

Includes bibliography

The urban female labour market in Latin America: the myth and the reality

Includes bibliography

Genetic associations among average annual productivity, growth traits, and stayability: A parallel between Nelore and composite beef cattle

This study was conducted to examine the relationship among average annual productivity of the cow (PRODAM), yearling weight (YW), postweaning BW gain (PWG), scrotal circumference (SC), and stayability in the herd for at least 6 yr (STAY) of Nelore and composite beef cattle. Measurements were taken on animals born between 1980 and 2010 on 70 farms located in 7 Brazilian states. Estimates of heritability and genetic and environmental correlations were obtained by Bayesian approach with 5-trait animal models. Genetic trends were estimated by regressing means of estimated breeding values by year of birth. The heritability estimates were between 0.14 and 0.47. Estimates of genetic correlation among female traits (PRODAM and STAY) and growth traits ranged from-0.02 to 0.30. Estimates of genetic correlations ranged from 0.23 to 0.94 among growth traits indicating that selection for these traits could be successful in tropical breeding programs. Genetic correlations among all traits were favorable and simultaneous selection for growth, productivity, and stayability is therefore possible. Genetic correlation between PRODAM and STAY was 0.99 and 0.85 for Nelore and composite cattle, respectively. Therefore, PRODAM and STAY might be influenced by many of the same genes. The inclusion of PRODAM instead of STAY as a selection criterion seems to be more advantageous for tropical breeding programs because the generation interval required to obtain accurate estimates of genetic merit for PRODAM is shorter. Average annual genetic changes were greater in Nelore than in composite cattle. This was not unexpected because the breeding program of composite cattle included a large number of farms, different production environments, and genetic level of the herds and breeds. Thus, the selection process has become more difficult in this population. © 2013 American Society of Animal Science. All rights reserved.