Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

Lobatto deferred correction for stiff two-point boundary value problems

An iterated deferred correction algorithm based on Lobatto Runge-Kutta formulae is developed for the efficient numerical solution of nonlinear stiff two-point boundary value problems. An analysis of the stability properties of general deferred correction schemes which are based on implicit Runge-Kutta methods is given and results which are analogous to those obtained for initial value problems are derived. A revised definition of symmetry is presented and this ensures that each deferred correction produces an optimal increase in order. Finally, some numerical results are given to demonstrate the superior performance of Lobatto formulae compared with mono-implicit formulae on stiff two-point boundary value problems. (C) 1998 Elsevier B.V. Ltd. All rights reserved.

Cafeicultura científica globalizada e as montanhas capixabas: a produção de caféarábica nas regiões do Caparaó e Serrana do Espírito Santo

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Viabilidade econômica para produção de mel em propriedade familiar

Em 2009, o Brasil quebrou o seu recorde de exportação de mel, gerando receita superior a US$ 65 milhões. Entretanto, existe uma lacuna nos aspectos econômicos, para grande parte dos apicultores inseridos nesta cadeia. Desta forma, levantou-se o investimento necessário para a produção de mel, em uma propriedade familiar de Cajuru (SP), com estimativas de investimento e custos de produção baseados no Custo Operacional Total (COT) utilizado pelo Instituto de Economia Agrícola, obtendo-se R$ 97.093,00 como valor total do investimento. Para a análise econômica, avaliando-se a produção de mel originária de flor de laranjeira e silvestre, o custo operacional total foi de R$ 16.400,13, considerando-se que as despesas com insumos perfizeram 70% do Custo Operacional Efetivo (COE) e 26% do COT, obtendo-se índice de lucratividade de 46%. em relação ao ponto de nivelamento, o apicultor precisa produzir 4.659 kg de mel, ou vender ao preço mínimo de R$ 1,93/kg a produção obtida, para cobrir os custos. Constatou-se, com base no fluxo de caixa, TIR de 7,24% e que o investimento inicial retorna em 10 anos, mostrando resultados atrativos para este segmento agropecuário, considerando-se a racionalidade de uso dos fatores de produção, bem como um aumento progressivo na quantidade produzida.

Iterated deferred correction for linear two-point boundary value problems

An analysis of iterated deferred correction based on various classes of implicit Runge-Kutta formulae is given. Out of different possibilities considered, it is shown that those based purely on Lobatto formulae have the best stability. The enhanced stability of Lobatto schemes is very important for the efficient integration of excessively stiff boundary value problems and this is demonstrated by means of some numerical results.

Social Panorama of Latin America 2009

Includes bibliography

La reforma monetaria en Cuba

Incluye Bibliografía

Generating inclusive and sustainable growth: the role of policy and multilevel fiscal institutions

Incluye bibliografía

Determinantes del precio spot del cobre en las bolsas de metales

Incluye Bibliografía

Model of a game for improving integrated decisions in production management

This paper presents the results obtained with a business game whose model represents the decision making process related to two moments at an industrial company. The first refers to the project of the industrial plant, and the second to its management. The game model was conceived so the player's first decision would establish capacity and other parameters such as quantities of each product to produce, marketing expenses, research and development, quality, advertising, salaries, if purchases will be made in installments or in cash, if there will be credit sales and how many installments will be allowed and the number of workers in the assembly area. An experiment was conducted with employees of a Brazilian company. Data obtained indicate that the players have lack of contents, especially in finances. Although these results cannot be generalized, they confirm prior results with undergraduate and graduate students and they indicate the need for reinforcement in this undergraduate area. © 2012 Springer-Verlag.

Phosphorus and potassium balance in a corn-soybean rotation under no-till and chiseling

Nutrient use efficiency has become an important issue in agriculture, and crop rotations with deep vigorous rooted cover crops under no till may be an important tool in increasing nutrient conservation in agricultural systems. Ruzigrass (Brachiaria ruziziensis) has a vigorous, deep root system and may be effective in cycling P and K. The balance of P and K in cropping systems with crop rotations using ruzigrass, pearl millet (Pennisetum glaucum) and ruzigrass + castor bean (Ricinus communis), chiseled or not, was calculated down to 0.60 m in the soil profile for 2 years. The cash crops were corn in the first year and soybean in the second year. Crop rotations under no-till increased available P amounts in the soil-plant system from 80 to 100 %, and reduced K losses between 4 and 23 %. The benefits in nutrient balance promoted by crop rotations were higher in the second year and under without chiseling. Plant residues deposited on the soil surface in no-till systems contain considerable nutrient reserve and increase fertilizer use efficiency. However, P release from ruzigrass grown as a sole crop is not synchronized with soybean uptake rate, which may result in decreased yields. © 2013 Springer Science+Business Media Dordrecht.

Videoclipe 2.0: interatividade e regimes de interação na era digital

Pós-graduação em Comunicação - FAAC

A regional basic income: towards the eradication of extreme poverty in Central America

Incluye Bibliografía

Análise de rentabilidade e risco na produção de cana-de- açúcar na região norte do Estado de São Paulo sob dois tipos de arranjos contratuais

Pós-graduação em Agronomia (Energia na Agricultura) - FCA

Estudo de viabilidade de implantação, operação e monitoramento de aterros sanitários: uma abordagem econômica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)