Avaliação econômica da utilização de diferentes níveis de polpa cítrica com ou sem adição de complexo enzimático nas dietas de suínos

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Depreciation, income distribution and the UK REIT

Purpose – The purpose of this paper is to consider prospects for UK REITs, which were introduced on 1 January 2007. It specifically focuses on the potential influence of depreciation and expenditure on income and distributions. Design/methodology/approach – First, the ways in which depreciation can affect vehicle earnings and value are discussed. This is then set in the context of the specific rules and features of REITs. An analysis using property income and expenditure data from the Investment Property Databank (IPD) then assesses what gross and net income for a UK REIT might have been like for the period 1984-2003. Findings – A UK REIT must distribute at least 90 per cent of net income from its property rental business. Expenditure therefore plays a significant part in determining what funds remain for distribution. Over 1984-2003, expenditure has absorbed 20 per cent of gross income and been a source of earnings volatility, which would have been exacerbated by gearing. Practical implications – Expenditure must take place to help UK REITs maintain and renew their real estate portfolios. In view of this, investors should moderate expectations of a high and stable income return, although it may well still be so relative to alternative investments. Originality/value – Previous literature on depreciation has not quantified amounts spent on portfolios to keep depreciation at those rates. Nor, to our knowledge, has its ideas been placed in the indirect investor context.

Receitas bruta e líquida parcial e custo de dietas contendo polpa cítrica para suínos abatidos com 130kg de peso

Avaliou-se o custo de inclusão da polpa cítrica em programa de restrição alimentar qualitativa, utilizando dados de desempenho de 36 suínos da linhagem Topigs, dos 83,7±5,1kg aos 129,8±1,9kg de peso, alimentados com dietas contendo porcentagens crescentes (0, 10, 20 e 30%) de polpa cítrica. Os animais foram abatidos aos 130kg e dos valores (R$) da carcaça foram descontados o valor de compra dos animais e o custo com alimentação, de acordo com cada tratamento. Não houve efeito (P>0,05) da inclusão da polpa cítrica sobre o custo com ração e receita bruta, porém houve efeito linear negativo (P<0,05) sobre o rendimento líquido parcial com o aumento da participação da polpa cítrica nas dietas. A queda no rendimento líquido parcial foi causada pelo menor peso da carcaça obtida de animais alimentados com porcentagem mais elevada de polpa cítrica. Considerando a evolução dos preços do milho, do farelo de soja e do suíno entre junho de 2005 e maio de 2006, foram determinados 12 diferentes cenários para o rendimento líquido parcial. em todos esses cenários, foi observada redução linear da receita líquida parcial em função da inclusão da polpa cítrica, mostrando que esse ingrediente não foi eficiente em promover melhora no rendimento (R$) ao produtor.

RB31-258 The Contribution fo Nebraska Farm Women to Family Income Through Poultry and Dairy Products

This investigation was made in 1929-1930 for the purpose of studying the activities of Nebraska farm women in the raising of poultry and in the care of dairy products, to discover whether or not such activities resulted in a contribution to the family income. With this in view, a group of women were asked to keep records for one year (from April 1, 1929 to March 31, 1930) of the value and amount of dairy and poultry products sold or used, of all expense incurred in production, and of the time spent both by the homemaker herself and by all other members of the household, in the production and sale of dairy and poultry products. When this study was outlined it was intended to cover only actual cash addition to the family income. This, however, did not prove to be feasible, as a considerable portion of the contribution to the family income was in the form of dairy and poultry products used at home.

Faking or Convincing: Why Do Some Advertising Campaigns Win Creativity Awards?

Since the Sarbanes-Oxley Act was passed in 2002, it has become commonplace in the advertising industry to use creativity-award-show prizes instead of gross income figures to attract new customers. Therefore, achieving a top creativity ranking and winning creativity awards have become high priorities in the advertising industry. Agencies and marketers have always wondered what elements in the advertising creation process would lead to the winning of creativity awards. Although this debate has been dominated by pure speculation about the success of different routines, approaches and strategies in winning creativity awards, for the first time our study delivers an empirical insight into the key drivers of creativity award success. We investigate what strategies and which elements of an advertising campaign are truly likely to lead to winning the maximum number of creativity awards. Using a sample of 108 campaigns, we identify factors that influence campaign success at international advertising award shows. We identify innovativeness and the integration of multiple channels as the key drivers of creativity award success. In contrast to industry beliefs, meaningful or personally connecting approaches do not seem to generate a significant benefit in terms of winning creativity awards. Finally, our data suggest that the use of so-called “fake campaigns” to win more creativity awards does not prove to be effective.

Influence of nitrogen fertilization and green manure on the economic feasibility of no-tilled wheat in the Cerrado

The search for higher profitability in wheat crop with cost reduction technologies that may promote sustainability is an important matter in Brazilian agriculture. This study evaluated the profitability of no-tilled wheat, reducing nitrogen topdressing doses with the cultivation of green manure before the wheat crop. The experiment was carried out in Selvíria (MS), Brazil, in 2009/10. The experiment was arranged in a randomized block design with 36 treatments in splitplots and four replicates. The plots were formed by six types of green manure: Cajanus cajan L. BRS Mandarin, Crotalaria juncea L., Pennisetum americanum L. BRS 1501, fallow area and mixed cropping of Pennisetum americanum L. + Cajanus cajan L. and Pennisetum americanum L. + crotalaria which provided straw for no-tilled wheat in the winter, following the rice crop in the summer. The subplots were formed by six levels of topdressing nitrogen (0, 25, 50, 75, 100 and 125 kg N ha-1) using urea as a nitrogen source. The wheat grown after green manure in the previous winter crop, with no nitrogen topdressing and a rate of 25 kg ha-1 N, had more frequently production costs above the gross income. Wheat production cost after the mixed cropping Pennisetum americanum L. + Cajanus cajan L. and Pennisetum americanum L. + Crotalaria juncea L. from the previous winter crop, combined with nitrogen rates of 50 and 75 kg N ha-1, provided better profitability compared with the other green manures evaluated.

O impacto económico do Porto de Ponta Delgada

Dissertação de Mestrado, Gestão de Empresas (MBA), 26 de Fevereiro de 2016, Universidade dos Açores.

As deduções de IRS antes e depois do memorando da Troika

Mestrado em Fiscalidade

O problema técnico-econômico da adubação

The authors discuss from the economic point of view the use of a few functions intended to represent the yield y corresponding to a level xof the nutrient. They point out that under conditions of scarce capital what is actually most important is not to obtain the highest profit per hectare but the highest return per cruzeiro spent, so that we should maximize the function z = _R - C_ = _R_ - 1 , C C where R is the gross income and C the cost of production (fixed plus variable, both per hectare). Being C = M + rx, with r the unit price of the nutrient and Af the fixed cost of the crop, wo are led to the equation (M + rx)R' - rR = 0. With R = k + sx + tx², this gives a solution Xo = - Mt - √ M²t² - r t(Ms - Kr)- _____________________ rt on the other hand, with R = PyA [1 - 10-c(x + b)], x0 will be the root of equation (M + rx)cL 10 + r 10c(x + b) = 0 (12). Another solution, pointed out by PESEK and HEADY, is to maximize the function z = sx + tx² _________ m + rx where the numerator is the additional income due to the nutrient, and m is the fixed cost of fertilization. This leads to a solution x+ = - mt - √m²t² - mrst (13) _________________ rt However, we must have x+< _r_-_s_ I if we want to satisfy t _dy_ > r. dx This condition is satisfied only if we have m < _(s__-__r)² (14), - 4 t a restriction apparently not perceived by PESEK and HEADY. A similar reasoning using Mitscherlich's law leads to equation (mcL 10 + r) + cr(L 10)x - r 10cx = 0 (15), with a similar restriction. As an example, data of VIEGAS referring to fertilization of corn (maize) gave the equation y - 1534 + 22.99 x - 0. 1069 x², with x in kg/ha of the cereal. With the prices of Cr$ 5.00 per kilo of maize, Cr$ 26.00 per kilo of P2O3,. and M = Cr$ 5,000.00, we obtain x0 = 61 kg/ha of P(2)0(5). A similar reasoning using Mitscherlich's law leads to x0 = 53 kg/ha. Now, if we take in account only the fixed cost of fertilization m = Cr$ 600.00 per hectare, we obtain from (13) x+ = 51 kg/ha of P2O5, while (14) gives x+ - 41 kg/ha. Note that if m = Cr$ 5,000.00, we obtain by formula (13) x+ = 88 kg/ha of P2O5, a solution which is not valid, since condition (14) is not satisfied.

Water absorbent polymer in sugarcane crop

The water absorbent polymer effect on vegetative growth and production of Theoretical Recovery Sugar (TRS) of sugarcane cv. RB 86 7515 was evaluated on two field tests installed in randomized blocks, with four treatments and five repetitions. The polymer doses were 0; 4; 8 and 12 g m-1 of furrow (test 1) and 0; 1.4; 2.8 and 4.2 g m-1 of furrow (test 2). Test 1 (dec/2007 to may/2009) was implanted in a Distroferric Red Argisol soil in Presidente Prudente - State of São Paulo (SP), Brazil; and the test 2 (Aug/2008 to Aug/2009) was implanted in a Red Yellow Argisol soil in Lucélia - State of São Paulo (SP), Brazil. In test 2, there were no significant differences for any evaluated parameters. In both tests the polymer doses equal to or less than 4 g m-1 of furrow showed no significant effect on the evaluated parameters. In test 1, the polymer doses of 8 and 12 g m-1 of the conditioning polymer increased the number of tillers in stage II of development and led to the largest amount of straw. The gross income per hectare has positive relation with the polymer doses. The polymer had no significant effect on the sugarcane stems productivity and technological parameters.

Juridisen kaksinkertaisen verotuksen problematiikka kansainvälisessä yritystoiminnassa

Tässä tutkielmassa tarkastellaan kansainvälisessä yritystoiminnassa esiintyviä juridisen kaksinkertaisen verotuksen ongelmatilanteita suomalaisten yritysten näkökulmasta. Tutkielmassa pohditaan lisäksi yritysten omaa roolia osana kaksinkertaisen verotuksen tilanteita. Juridista kaksinkertaista verotusta muodostuu, kun sama yhtiö maksaa samasta tulosta veroa kahteen valtioon. Teoriaosio etenee verotusoikeuden määrittämisestä kaksinkertaisen verotuksen muodostumiseen. Kaksinkertainen verotus pyritään poistamaan poistomenetelmällä, joka on Suomessa tavallisesti hyvitysmenetelmä. Ongelmatilanne muodostuu, kun kaksinkertaista verotusta ei saada tehokkaasti poistettua tulon lähdevaltion ja yhtiön asuinvaltion välillä. Tämä tutkielma on laadullinen tutkimus ja tutkimusmenetelmänä on käytetty teemahaastattelua. Tutkimustulokset osoittavat, että kvalifikaatiokonflikteissa juridisen kaksinkertaisen verotuksen ongelmatilanne esiintyy pääsääntöisesti rojalti-liiketulo -luokitteluristiriidan seurauksena. Kiinteän toimipaikan kvalifikaatio on harvinaisempi ongelmatilanne. Hyvitysmenetelmän suurimmat ongelmat esiintyvät puolestaan pääliikkeen tappiollisen liiketoiminnan johdosta. Toinen hyvitysmenetelmän ongelmakohta esiintyy, kun lähdeveron alainen tulo huomioidaan bruttotulosta, mutta ulkomaisen tulon hyvitys suoritetaan nettotulosta. Haastatteluiden perusteella on selvää, että yritysten oma rooli kaksinkertaisen verotuksen ehkäisyssä on merkittävä. Yrityksen omia vaikutusmahdollisuuksia ovat muun muassa riittävä ennakointikyky, dokumentointi, selkeät sopimukset ja asiantuntijuus.

Economics Of Poultry Farming In Kerala

Though of recent origin, commercial poultry farming has achieved momentum in Kerala because of its wide and varied potentials capability of employment creation, low investment, quick returns, lesser combination of various factors of production, enhanced productivity per unit of agricultural land, maintenance of soil fertility etc. Despite all the ancillary attributes characteristic of a thriving venture, the performance of poultry farming in Kerala was not comforting, especially in the case of small and medium size farms. This study has aimed at detailing the various components of cost and revenue in the business of poultry farming, and the adducing of empirical evidences on the nature of relationship of different variables as the gross income, current rate of productivity, extent of capacity utilisation and size of farms in terms of number of birds reared and the farms’ overall financial performance. Alongwith this a descriptive approach was made to highlight the challenges and opportunity poultry farming in Kerala, with special emphasis on its economic and financial aspects.

Achieving production and conservation simultaneously in tropicalagricultural landscapes

Increasing population size and demand for food in the developing world is driving the intensification ofagriculture, often threatening the biodiversity within the farmland itself and in the surrounding land-scape. This paper quantifies bird and tree species richness, tree carbon and farmer’s gross income, andinteractions between these four variables, across an agricultural gradient in central Uganda. We showedthat higher cultivation intensities in farmed landscapes resulted in increased income but also a declinein species richness of birds and trees, and reductions in tree carbon storage. These declines were particu-larly marked with a shift from high intensity smallholder mixed cropping to plantation style agriculture.This was especially evident for birds where significant declines only occurred in plantations. Small scalefarming will likely continue to be a key source of cash income for the rural populations, and ensuring‘sustained agricultural growth’ within such systems while minimising negative impacts on biodiversityand other key ecosystem services will be a major future challenge.

Methods and background characteristics of the TOHNN study : a population-based study of oral health conditions in northern Norway

OBJECTIVES: The aim of the Tromstannen - Oral Health in Northern Norway (TOHNN) study was to investigate oral health and dental-related diseases in an adult population. This article provides an overview of the background of the study and a description of the sample characteristics and methods employed in data collection. STUDY DESIGN: Cross-sectional population-based study including a questionnaire and clinical dental examination. METHODS: A randomly selected sample of 2,909 individuals (20-79 years old) drawn from the population register was invited to participate in the study. The data were collected between October 2013 and November 2014 in Troms County in northern Norway. The questionnaire focused on oral health-related behaviours and attitudes, oral health-related quality of life, sense of coherence, dental anxiety and symptoms from the temporomandibular joint. The dental examinations, including radiographs, were conducted by 11 dental teams in 5 dental offices. The examination comprised of registration of dental caries, full mouth periodontal status, temporomandibular disorders, mucosal lesions and height and weight. The participants were grouped by age (20-34, 35-49, 50-64 and 65-79) and ethnicity (Norwegian, Sámi, other European and other world). RESULTS: From the original sample of 2,909 individuals, 1,986 (68.3%) people participated, of whom 1,019 (51.3%) were women. The highest attendance rate was among women 20-34 years old (80.3%) and the lowest in the oldest age group of women (55.4%). There was no difference in response rate between rural and urban areas. There was a positive correlation between population size and household gross income (p < 0.001) and education level (p < 0.001). The majority of Sámi resided in smaller municipalities. In larger cities, most participants used private dental health care services, whereas, in rural areas, most participants used the public dental health care service. CONCLUSION: The TOHNN study has the potential to generate new knowledge on a wide range of oral health conditions beneficial to the population in Troms County. Due to the high participation rate, generalization both nationally and to the circumpolar area ought to be possible.

Performance and economic indicators of a large scale fish farming in Mato Grosso, Brazil

Performance and economic indicators of a large scale fish farm that produces round fish, located in Mato Grosso State, Brazil, were evaluated. The 130.8 ha-water surface area was distributed in 30 ponds. Average total production costs and the following economic indicators were calculated: gross income (GI), gross margin (GM), gross margin index (GMI), profitability index (PI) and profit (P) for the farm as a whole and for ten ponds individually. Production performance indicators were also obtained, such as: production cycle (PC), apparent feed conversion (FC), average biomass storage (ABS), survival index (SI) and final average weight (FAW). The average costs to produce an average 2.971 kg.ha-1 per year were: R$ 2.43, R$ 0.72 and R$ 3.15 as average variable, fixed and total costs, respectively. Gross margin and profit per year per hectare of water surface were R$ 2,316.91 and R$ 180.98, respectively. The individual evaluation of the ponds showed that the best pond performance was obtained for PI 38%, FC 1.7, ABS 0.980 kg.m-2, TS 56%, FAW 1.873 kg with PC of 12.3 months. The worst PI was obtained for the pond that displayed losses of 138%, FC 2.6, ABS 0.110 kg.m-2, SI 16% and FAW 1.811 kg. However, large scale production of round-fish in farms is economically feasible. The studied farm displays favorable conditions to improve performance and economic indicators, but it is necessary to reproduce the breeding techniques and performance indicators achieved in few ponds to the entire farm.