Análisis de los incentivos tributarios en la industria textil aplicado a la empresa exportadora de sombreros de paja toquilla Serrano Hat Export Cía. Ltda.

La actual crisis económica mundial y específicamente la del Ecuador, ha ocasionado que el actual gobierno busque la manera de incentivar la producción nacional, para dinamizar la economía. A más de los incentivos a la producción existen otros incentivos tanto económicos y tributarios, como de asesoría y capacitación, que buscan ayudar a las empresas exportadoras a mejorar su competitividad en el mercado internacional, atrayendo divisas al país para a la postre mejorar la Balanza de Pagos. En el presente trabajo de investigación, se realizó un estudio descriptivo, cuantitativo, deductivo, de análisis y de síntesis, con el objetivo de determinar si al realizar una correcta planificación tributaria, se podría evidenciar el posible beneficio de aprovechar determinados incentivos y su factibilidad de aplicación en el sector de exportaciones de sombreros de paja toquilla, específicamente en la empresa Serrano Hat Export Cía. Ltda. Como resultado, se pudo evidenciar que, existen incentivos tributarios a la producción y a la exportación de sombreros de paja toquilla, que en la empresa Serrano Hat Export Cía. Ltda. no son aprovechados, ya sea por desconocimiento, falta de interés o condiciones necesarias para su aplicación. Al igual que Serrano Hat, existen otras empresas de su sector, que podrían beneficiarse tanto económica como financieramente de este tipo de incentivos, siempre y cuando sean aplicados correctamente.

The BCG matrix revisited: a strategic management assessment of the portuguese export industries

Doutoramento em Gestão.

Export and import market-specific characteristics. How they drive the decision to trade and how much

Using a rich firm-level dataset on the Italian manufacturing industry, this paper provides a comprehensive analysis of the role that firms and market characteristics play in shaping firms’ trade activities. We enhance the previous analyses by considering firms’ engagement in international transactions, by focusing on either exports or imports. We show that the determinants of a firm’s export participation and value across countries also drive import behavior. Our research is consistent with the presence of country-specific sunk costs and with a qualitatively similar role of gravity forces and other country attributes on both sides of trading activities. Our evidence, however, militates in favor of a framework where variations in market characteristics have a larger impact on imports than exports.

U.S. import and export price indexes.

Description based on: 1st quarter 1980; title from caption.

Nutrient accumulation, export and cycling in Jatropha curcas L.

2016

BRS Ártico: common bean cultivar with export-standard white grain.

BRS Ártico is a common bean cultivar with white grains with international standard size (62 g per 100 seeds), appropriate for cultivation in the Central region of Brazil and the state of Paraná. The cycle is semi-early, the yield potential 2677 kg ha-1 and BRS Ártico has moderate resistance to rust and curtobacterium wilt.

Estimativa de bem-estar de frango de corte em função da concentração de amônia e grau de luminosidade no galpão de produção

Brazil is an important poultry meat export country, and large parts of its destination are countries with specific rearing restrictions related to broiler s welfare. One of the aerial pollutants mostly found in high concentrations in closed poultry housing environment is ammonia. There are evidences that broilers welfare may be compromised by the continuous exposition to this pollutant in rearing housing. This research aimed to estimate broilers welfare reared under specific thermal environmental attributes and bird s density, as function of the ammonia concentration and light intensity inside the housing environment using the Fuzzy Theory. Results showed that the best welfare value (0.89 in the scale: 0-1) approximately 90% of the ideal was found in the conditions that associated the ideal thermal environment, with bird s density between 13-15 birds m-2, with values of the ammonia concentration in the environment below 5 ppm, and light intensity near 1 lx. Using the predictive method it was possible to estimate broilers welfare with relation to the ammonia concentration and light intensity in the housing.

Modelos estatísticos indicadores de comportamentos associados a bem-estar térmico para matrizes pesadas

The study of female broiler breeders is of great importance for the country as poultry production is one of the largest export items, and Brazil is the second largest broiler meat exporter. Animal behavior is known as a response to the effect of several interaction factors among them the environment. In this way the internal housing environment is an element that gives hints regarding to the bird s thermal comfort. Female broiler breeder behavior, expresses in form of specific pattern the bird s health and welfare. This research had the objective of applying predictive statistical models through the use of simulation, presenting animal comfort scenarios facing distinct environmental conditions. The research was developed with data collected in a controlled environment using Hybro - PG® breeding submitted to distinct levels of temperature, three distinct types of standard ration and age. Descriptive and exploratory analysis were proceeded, and afterwards the modeling process using the Generalized Estimation Equation (GEE). The research allowed the development of the thermal comfort indicators by statistical model equations of predicting female broiler breeder behavior under distinct studied scenarios.

Qualidade pós-colheita de caqui 'fuyu' com utilização de diferentes concentrações de cobertura comestível

One of the main objectives of applying edible coatings on fruits surface is to create a protective film to reduce weight loss due to evaporation and transpiration and also to decrease the risk of fruit rot caused by environmental contamination, in order to improve the visual aspect. Therefore, it is possible to increase shelf life, and decrease post harvest losses. Persimmon is a much appreciated fruit, with high potential for export, but sensitive to handling and storage. This study aimed to evaluate the effect of applying the edible coating Megh Wax ECF-124 (18% of active composts, consisting of emulsion of carnauba wax, anionic surfactant, preservative and water) produced by Megh Industry and Commerce Ltda in three different concentrations (25, 50 and 100%) on post harvest quality of 'Fuyu' persimmon stored for 14 days. The attributes evaluated for quality were: firmness, pH, acidity, soluble solids, weight loss and color. The results showed that application of carnauba wax in different concentrations was effective on decreasing weight loss of persimmon cv. Fuyu and maintenance of color aspects. Treatment at lower concentration, 25%, showed lower rate of discharge, but high concentrations showed lower values of mass loss. Carnauba wax application showed a high potential for use on postharvest conservation, and can be applied together with other technologies, helping to maintain quality for export.

Produção de óleo essencial e balanço nutricional em Corymbia citriodora adubado com lodo de esgoto em diferentes espaçamentos

The Corymbia citriodora is one of the most cultivated species in Brazil for wood and essential oil production. The oil is obtained by the leaves distillation and the yield is around 2%. For the sustainability of leaves extraction is necessary a good nutritional replacement, because the leaves contain a large quantity of nutrients. The sewage sludge application in Corymbia plantations is a way to apply organic fertilizer and is also a good alternative for the final disposal of this residue. In this context, the objective of this study was to evaluate the sewage sludge use as fertilizer for the essential oil production in two different Spacing. The experiment was constituted by 4 blocks and the treatments were: i) Close spacing (1m x 1m) with sewage sludge + K and B; ii) Close spacing with mineral fertilization: iii) Regular spacing (3m x 1m) with sewage sludge + K and B; and iv) Regular spacing with mineral fertilization. When the C. citriodora plots were 12, 18, 24 and 30 months old, leaves and branches biomass and also essential oil production were quantified. It was observed that the system of close planting totalized a higher biomass, 3.8 times more than the conventional system, providing 3 times more essential oil production (363 l ha(-1) at the close spacing and 116 l ha(-1) at the regular Spacing during 30 months). No difference was found in the leaves or oil production with the use of sewage sludge or mineral fertilizer any of spacing studied The use of sewage sludge as fertilizer for Corymbia citriodora plantations may be an interesting alternative. because it supplies large quantities of nutrients and ensures a positive budget of nutrients in the ecosystem.

Implications of long-term land-use change for the hydrology and solute budgets of small catchments in Amazonia

The replacement of undisturbed tropical forest with cattle pasture has the potential to greatly modify the hydrology of small watersheds and the fluxes of solutes. We examined the fluxes of water, Cl(-), NO(3)(-)-N: SO(4)(2--)-S, NH(4)(+)-N, Na(+), K(+), Mg(2+) and Ca(2+) in different flow paths in similar to 1 ha catchments of undisturbed open tropical rainforest and a 20 year-old pasture established from forest in the southwestern Brazilian Amazon state of Rondonia. Storm flow discharge was 18% of incident rainfall in pasture, but only 1% in forest. Quickflow predominated over baseflow in both catchments and in both wet and dry seasons. In the pasture, groundwater and quickflow were important flow paths for the export of all solutes. In the forest, quickflow was important for NO(3)(-)-N export, but all other solutes were exported primarily by groundwater outflow. Both catchments were sinks for SO(4)(2-)-S and Ca(2+), and sources of Na(+). The pasture catchment also lost K(+) and Mg(2+) because of higher overland flow frequency and volume and to cattle excrement. These results show that forest clearing dramatically influences small watershed hydrology by increasing quickflow and water export to streams. They also indicate that tropical forest watersheds are highly conservative for most solutes but that pastures continue to lose important cations even decades after deforestation and pasture establishment. (c) 2008 Elsevier B.V. All rights reserved.

Small rivers in the southwestern Amazon and their role in CO(2) outgassing

A recent estimate of CO(2) outgassing from Amazonian wetlands suggests that an order of magnitude more CO(2) leaves rivers through gas exchange with the atmosphere than is exported to the ocean as organic plus inorganic carbon. However, the contribution of smaller rivers is still poorly understood, mainly because of limitations in mapping their spatial extent. Considering that the largest extension of the Amazon River network is composed of small rivers, the authors` objective was to elucidate their role in air-water CO(2) exchange by developing a geographic information system ( GIS)- based model to calculate the surface area covered by rivers with channels less than 100 m wide, combined with estimated CO(2) outgassing rates at the Ji-Parana River basin, in the western Amazon. Estimated CO(2) outgassing was the main carbon export pathway for this river basin, totaling 289 Gg C yr(-1), about 2.4 times the amount of carbon exported as dissolved inorganic carbon ( 121 Gg C yr(-1)) and 1.6 times the dissolved organic carbon export ( 185 Gg C yr(-1)). The relationships established here between drainage area and channel width provide a new model for determining small river surface area, allowing regional extrapolations of air - water gas exchange. Applying this model to the entire Amazon River network of channels less than 100 m wide ( third to fifth order), the authors calculate that the surface area of small rivers is 0.3 +/- 0.05 million km(2), and it is potentially evading to the atmosphere 170 +/- 42 Tg C yr(-1) as CO(2). Therefore, these ecosystems play an important role in the regional carbon balance.

Vegetable Oil Quenchants: Calculation and Comparison of The Cooling Properties of a Series of Vegetable Oils

The compositions of canola, soybean, corn, cottonseed and sunflower oils suggest that they exhibit substantially different propensity for oxidation following the order of Canola < corn < cottonseed < sunflower approximate to soybean. These data suggest that any of the vegetable oils evaluated could be blended with minimal impact on viscosity although compositional differences would surely affect oxidative stability. Cooling curve analysis showed that similar cooling profiles were obtained for different vegetable oils. Interestingly, no film boiling or transition nucleate boiling was observed with any of the vegetable oils and heat transfer occurs only by pure nucleate boiling and convection. High-temperature cooling properties of vegetable oils are considerable faster than those observed for petroleum oil-based quenchants. (C)2010 Journal of Mechanical Engineering. All rights reserved.

VEGETABLE OIL STRUCTURE AND ANTIOXIDANTS

Five vegetable oils: canola, soybean, corn, cottonseed and sunflower oils were characterized with respect to their composition by gas chromatography and viscosity. The compositions of the vegetable oils suggest that they exhibit substantially different propensity for oxidation following the order of: canola < corn < cottonseed < sunflower approximate to soybean. Viscosities at 40 degrees C and 100 degrees C and the viscosity index (VI) values were determined for the vegetable oils and two petroleum oil quenchants: Microtemp 157 (a conventional slow oil) and Microtemp 153B (an accelerated or fast oil). The kinematic viscosities of the different vegetable and petroleum oils at 40 degrees C were similar. The VI values for the different vegetable oils were very close and varied between 209-220 and were all much higher than the VI values obtained for Microtemp 157 (96) and Microtemp 153B (121). These data indicate that the viscosity variations of these vegetable oils are substantially less sensitive to temperature variation than are the parafinic oil based Microtemp 157 and Microtemp 153B. Although these data suggest that any of the vegetable oils evaluated could be blended with minimal impact on viscosity, the oxidative stability would surely be substantially impacted. Cooling curve analysis was performed on these vegetable oils at 60 degrees C under non-agitated conditions. These results were compared with cooling curves obtained for Microtemp 157, a conventional, unaccelerated petroleum oil, and Microtemp 153B, an accelerated petroleum oil under the same conditions. The results showed that cooling profiles of the different vegetable oils were similar as expected from the VI values. However, no boiling was observed wit any of the vegetable oils and heat transfer occurs only by convection since there is no full-film boiling and nucleate boiling process as typically observed for petroleum oil quenchants, including those of this study. Therefore, high-temperature cooling is considerable faster for vegetable oils as a class. The cooling properties obtained suggest that vegetable oils would be especially suitable fur quenching low-hardenability steels such as carbon steels.

MODELING OF AN INFORMATION SYSTEM FOR WINE TRACEABILITY BASED ON A SERVICE ORIENTED ARCHITECTURE

The purpose is to present a scientific research that led to the modeling of an information system which aimed at the maintenance of traceability data in the Brazilian wine industry, according to the principles of a service-oriented architecture (SOA). Since 2005, traceability data maintenance is an obligation for all producers that intend to export to any European Union country. Also, final customers, including the Brazilian ones, have been asking for information about food products. A solution that collectively contemplated the industry was sought in order to permit that producer consortiums of associations could share the costs and benefits of such a solution. Following an extensive bibliographic review, a series of interviews conducted with Brazilian researchers and wine producers in Bento Goncalves - RS, Brazil, elucidated many aspects associated with the wine production process. Information technology issues related to the theme were also researched. The software was modeled with the Unified Modeling Language (UML) and uses web services for data exchange. A model for the wine production process was also proposed. A functional prototype showed that the adopted model is able to fulfill the demands of wine producers. The good results obtained lead us to consider the use of this model in other domains.