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  • ItemArtigo
    Financial importance of the geographic proximity of sugar-energy mills to technology-innovation centers in Brazil
    (2023-05-01) Segecic, Bruna Aparecida [UNESP]; Conceição, Elimar Veloso [UNESP]; Montoro, Stela Basso [UNESP]; Santos, David Ferreira Lopes [UNESP]; Universidade Estadual Paulista (UNESP)
    Brazilian sugar-energy industry has its competitiveness based on innovation that allows the food, biofuel, and bioenergy production. However, financial performance is asymmetric among mills whose innovation strategies are heterogeneous. This study aims to verify whether the sugar-energy mills strategically located close to Technology and Innovation Centers, present a superior financial performance compared to those further away. We used annual financial data on 56 mills from 1998 to 2018, available from public and private databases. In order to compare the averages of the financial results, a t-test was used. The mills closer to Centers showed a statistically higher financial performance than those further away.
  • ItemArtigo
    How to decide between buying or renovating agricultural tractors?
    (2022-01-01) Vidal, Diego Onofre [UNESP]; da Silva, Rouverson Pereira [UNESP]; de Oliveira, Bruno Rocca [UNESP]; Conceição, Elimar Veloso; Santos, David Ferreira Lopes [UNESP]; Universidade Estadual Paulista (UNESP); Universidade de São Paulo (USP)
    Deciding whether to buy or rebuild a tractor and when to do so is an empirical problem for farmers and/or rural administrators, whose analytical methods explored in the literature do not provide a clear approach to the operational and economic effects in the short and long term, despite its importance to the competitiveness of the activity. If the cost of replacing the agricultural tractors used in spraying the citrus crop could be more helpful than the reform of these, this study aimed to build and validate an economic evaluation method to support the decision to buy new or replace existing wheel tractors. To achieve such goals, a database with quarterly operational and financial information on 47 tractors between 2009 and 2017 was constructed. The method combined the use of an empirical, with the use of model panel-data regression, combining cross-sectional data with time series, to establish the actual cost information to be used in the model, and finally, implement the discounted cash flow, in which all uncertainties were controlled using a Monte Carlo simulation. The results indicated that the best decision is to purchase new equipment only after the fourth year of use. It stands out in the study findings, the impact of tax benefits and the resale of tractors were relevant to the cash flow, as well as the increase in maintenance costs over time. The economic evaluation method applied in this study can help rural producers and administrators in the decision-making process for investments in fixed assets and innovative technologies, thereby enabling them to be more accurate in their investment decisions. Technological progress increases the obsolescence rate of agricultural machinery and equipment whose paradigm referring to replacement was restricted to costs and operating conditions. In this study, it was found that the aggregate impact of expenditures and tax benefits had significant relevance on cash flow, therefore, should guide the analysis to create economic value.
  • ItemArtigo
    Governance and performance model for agricultural cooperatives
    (2022-10-01) da Silva, Fabiana Ferreira; Baggio, Daniel Knebel; Santos, David Ferreira Lopes [UNESP]; Bambuí Bionergia S/A; Regional University of Northwestern Rio Grande do Sul; Universidade Estadual Paulista (UNESP)
    The main goal of this article is to offer a performance model based on the principles and practices of corporate governance applied to agricultural cooperatives. The research uses a quantitative approach based on a survey of agricultural cooperatives established in Brazil. The procedures focused on the descriptive analysis of empirical results, the use factor, and discriminant analysis. Factor analysis reported two dimensions of governance (reliability and transparency) and three of performance (financial control, profitability, and sustainability). The discriminant analysis allowed us to distinguish cooperatives with the best governance practices and those with the best performance. This study presents a performance model based on structured governance principles and practices.
  • ItemArtigo
    Digital transformation in school management: the legacy that strategic actions in the 2020s leave for future pandemics
    (2022-01-01) de Almeida Barbosa Franco, Jacqueline [UNESP]; Espuny, Maximilian [UNESP]; da Motta Reis, José Salvador [UNESP]; Diogo, Gabriel Miranda Monteiro [UNESP]; Paes, Luis Alberto Bertolucci [UNESP]; Costa, Ana Carolina Ferreira [UNESP]; Nunhes, Thaís Vieira [UNESP]; Barbosa, Luís César Ferreira Motta; Rodrigues, Andréia Marize [UNESP]; Battistelle, Rosane Aparecida Gomes [UNESP]; de Oliveira, Otávio José [UNESP]; Universidade Estadual Paulista (UNESP); Universidade do Estado do Rio de Janeiro (UERJ); Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET-RJ
    With the outbreak of social withdrawal due to the pandemic, many countries have undergone drastic transformations in various spheres. In education, face-to-face classes were transformed into distance learning. However, this sudden change caused several problems for students and teachers. Given these events, the purpose of this article was to propose exceptional actions to improve the transition from face-to-face classes to virtual classes. For this, the elements that positively and negatively impacted education in the Covid-19 pandemic were identified in the literature. These elements were then clustered into four strategies, these being: redesign of pedagogical practices, psychological and social support, technological infrastructure in virtual teaching, and school management to cope with the pandemic scenario. The multiple case study method was used, investigating five technical schools located in the state of São Paulo (Brazil). With this, it was possible to propose 10 exceptional actions aimed at the transition from face-to-face classes to virtual classes. The main novelty of this article was the proposition of actions to motivate the school community against the impacts of the pandemic, building memory in its agents, making them more prepared for unexpected events.
  • ItemArtigo
    Diversification of crops: Assessment of managerial flexibility and economic impact on sugarcane medium-sized farms
    (2022-11-21) Santos, David Ferreira Lopes [UNESP]; Gomes, Samara Marques [UNESP]; Universidade Estadual Paulista (UNESP)
    The aim of this study is to assess the economic viability of a medium-sized sugarcane farm applying a diversification strategy, including the possibility of managerial flexibility in changing its portfolio over time. There is a theoretical gap in the economic evaluation of diversified production systems in farm space. We assessed one diversified structure for the sugarcane agricultural farm that included land areas dedicated to the rotational cultivation of soybean/corn, corn/peanut, and corn/green manure. We considered the managerial flexibility when replacing sugarcane culture. Primary and secondary data were used based on the agricultural context of São Paulo State, Brazil, where the modal profile of medium-sized producers in the region was defined with the support of technicians from the leading agricultural cooperative and sugarcane suppliers association. The results indicate that the diversification strategy for the investigated context generates: lower financial risk for the farm, higher potential return on investment, and higher economic value added.
  • ItemArtigo
    Mergers and Acquisitions: characterization and evolution in Brazil in the period 1992-2007
    (Sindicato Secretarias Estado Sao Paulo, 2023-01-01) Borges, Ana Claudia Giannini [UNESP]; Costa, Vera Mariza Henriques de Miranda [UNESP]; Universidade Estadual Paulista (UNESP)
    This article aims to identify and analyze the evolution of Mergers and Acquisitions (M&A) in Brazil, in the period from 1992 to 2007, in several activity sectors, registering their presence, in this period, in the geographic regions and still differentiating domestic and cross border. It was based on the hypothesis that M&A, in Brazil, were stimulated from the 1990s onwards, by factors of different orders, part of which affected the Brazilian economy and companies in general and others with specific impacts on certain companies. and sectors. This is a descriptive-exploratory, qualitative research, with qualitative and quantitative treatment. Secondary source data and information were used. The analysis of the evolutionary process was based on KPMG publications. Based on the data collected and compared with other theoretical and sectoral studies on M&A, it was possible to verify that, in order to understand this process, both the macro and microeconomic environments must be evaluated.
  • ItemArtigo
    THE STIMULUS TO FAMILY FARMING ARISING FROM PURCHASES FOR SCHOOL FEEDINGIN SUGARCANE MONOCULTURE REGION - RIBEIRAO PRETO (SP)
    (Univ Federal Fluminense, 2022-01-01) Fonseca, Adriano Ezequiel [UNESP]; Baccarin, Jose Giacomo [UNESP]; Oliveira, Jonatan Alexandre de [UNESP]; Universidade Estadual Paulista (UNESP)
    The general objective was to verify, for the period 2011 to 2017, how the application of Article 14 (Art. 14) of the National School Feeding Program (PNAE) by municipal governments constituted a concrete alternative to generate income for family farmers in Administrative Region of Ribeirao Preto, given the limits represented by the sugarcane monoculture. As a general result, it was observed that the limits imposed by the sugarcane structure, in terms of land use and land tenure control, led to a performance of the Art. 14 below that observed in other regions of Sao Paulo and in other states. It is understood that it was not possible to create a new pact between city halls and local family farmers, which would mean greater integration of them in the PNAE, specifically, and in public policies, in a broad manner.
  • ItemArtigo
    Feminist Counterwritings: Education of Stone Girls
    (2022-01-01) de Oliveira, Rosemary Rodrigues [UNESP]; dos Anjos Rocha, Késia; Oliveira, Érika Cecília Soares; Universidade Estadual Paulista (UNESP); Universidade Federal de Sergipe (UFS); Universidade Federal Fluminense (UFF)
    In this article, we invite you to think outside the colonial boxes of academic writing from the experience of a train trip. In its wagons we are, authors of this narrative: two black women and a white one. Our purpose is to produce a policy of alliance between women in combating racism. Though it is about polyphonic talk, the protagonist of this story is the first author and it is in her cabin that this counterwriting gestated in the heart of the global south takes place. It is by means of her memory work that we talk about the exclusions that cross the black girls’ bodies during their schooling processes. It results from this lesson the observation of the production of stone girls’ ranks, apart from formal education. Here, our thought is anchored in feminist theorizations and, at every station, we rewrite the official history, register the fights and build a common future
  • ItemArtigo
    Análise comparativa da competitividade das exportações de soja em grão do Brasil, Estados Unidos e Argentina
    (Sociedade Brasileira de Economia e Sociologia Rural, 2022-04-11) Figueira, Sergio Rangel Fernandes [UNESP]; Galache, Vinicius de Oliveira [UNESP]; Universidade Estadual Paulista (UNESP)
    O objetivo do trabalho foi comparar o desempenho das exportações de soja em grão do Brasil, Estados Unidos e Argentina no período de 2002 a 2017. Como procedimento metodológico, analisou-se as séries temporais dos maiores exportadores e importadores, e utilizou-se do modelo Constant Market Share para mensurar os efeitos crescimento do comércio mundial, destino das exportações e competitividade dos três maiores exportadores. A China foi o maior responsável por impulsionar o crescimento mundial das importações de soja em grão no período analisado. O efeito crescimento do comércio mundial favoreceu os três países exportadores. Os EUA e a Argentina foram favorecidos pelo destino das exportações. O efeito competitividade, por sua vez, se mostrou positivo para o Brasil e negativo para a Argentina e os Estados Unidos. Concluindo-se, o efeito competitividade positivo brasileiro se deveu ao crescimento da participação nas importações chinesas (de 29% para 44%) e dos Outros Mercados Importadores (de 18,74% para 38,63%). A Argentina e os EUA perderam participação no mercado chinês, nos outros mercados importadores e nas importações mundiais. No entanto, não se deve estender tal conclusão para o complexo agroindustrial da soja, pois a maior parte das exportações argentinas são de farelo e óleo de soja.
  • ItemArtigo
    Economic and financial feasibility in sugar cane production in small farms
    (2016-10-01) Santos, David Ferreira Lopes [UNESP]; Mendes, Catherine Carnio [UNESP]; Borba De Moraes Farinelli, Juliana [UNESP]; Farinelli, Rogério; Universidade Estadual Paulista (UNESP); Centro Universitário da Fundação Educacional de Barretos
    This study analyzes the economic and financial viability in the production of sugarcane in small farms in the region of Jaboticabal-SP, through the cost-volume-profit analysis model (CVP) with Discounted Cash Flow (DCF). The material that supported the research was gathered from the reality of a farmer, in particular, in order to evaluate the proposed model, considering planting to harvest 2014/2015. Exploratory-descriptive analysis of this material was achieved through qualitative and quantitative approach combined with the use of CVP and DCF analysis. The results report that there is a positive contribution margin in the sugarcane growth, but the operational, financial and economic viability can only be achieved with 16 ha, 21 ha and 70 ha respectively. It was observed that this methodological approach is more complete for decision-making of farmers to use the information published in yearbooks; Furthermore, management of production is essential for the purpose of result on the basis of reflections productivity in the recipe, and the fixed prices.
  • ItemTrabalho apresentado em evento
    PROPOSAL OF A GOVERNANCE MODEL FOR RESEARCH CENTERS BASED ON STRUCTURE UNIVERSITY-COMPANY
    (2021-01-01) Monteiro, Letícia Orselli [UNESP]; Montoro, Stela Basso [UNESP]; Santos, David Ferreira Lopes [UNESP]; Universidade Estadual Paulista (UNESP)
    The importance of organizations originated through Science, Technology and Innovation programs in countries and regions, such as the Research and Development Centers have received increasing attention in the literature. However, there is a theoretical-empirical gap regarding the management models that can be implemented in the administration of these Research and Development Centers, especially in models that bear the assumptions of governance, environment and social in their design. Thus, the objective in this study was to propose a governance structure for Research and Development Centers for innovation and technology in the public-private relationship. A case study was used as a strategy, directed to the Engineering Research Center - Plant Health in Sugarcane of the School of Agrarian and Veterinarian Sciences at São Paulo State University, with the use of research- action like method. This technique, in line with management theories and models, business practices and sustainability criteria “Environmental, Social and Governance” supported the formulation of a governance model capable of contemplating the complexity of the Engineering Research Center investigated as an articulating organization in the university-company relationship.
  • ItemArtigo
    Audit quality and the cost of debt in private firms: evidence from the Brazilian sugarcane industry
    (2022-01-01) Manoel, Aviner Augusto Silva; da Costa Moraes, Marcelo Botelho; Santos, David Ferreira Lopes [UNESP]; Pündrich, Gabriel Pereira; Universidade de São Paulo (USP); Universidade Estadual Paulista (UNESP); Warrington College of Business
    Evidence is mixed regarding the economic benefits achieved by companies hiring large firms to audit their financial statements. The studies approaching this theme concentrate mostly on public companies in developed markets, while the effect on private firms in emerging markets is still an open question. This research explores this gap by analyzing whether private firms in the Brazilian sugarcane industry audited by a Big 4 have a lower cost of debt than those audited by a non-Big 4. For that, a unique, hand-collected, dataset was used. This paper contributes to the literature by providing evidence of the role of audit institutions in an environment lacking studies on private firms’ financial reports, especially in emerging economies. The empirical analysis does not indicate that the cost of debt is negatively influenced by the verification of financial statements by a high-quality auditor. Banks and credit unions, as the primary funding sources of the industry, condition the cost of debt reduction to the levels of tangibility, leverage, and profitability. We also contribute to the literature by demonstrating that lenders may have other soft information sources, obtained through banking relationship, which may substitute higher-quality auditor. The results hold after robustness checks and endogeneity concerns
  • ItemArtigo
    Investment analysis of soybean production system in sugarcane renewal areas
    (2020-01-01) Santos, David Ferreira Lopes [UNESP]; Farinelli, Juliana Borba de Moraes [UNESP]; Horita, Kandy [UNESP]; da Silva, Bruna Luísa [UNESP]; Souza, Camila Aparecida Fonseca [UNESP]; Universidade Estadual Paulista (UNESP)
    Soybeans are an important crop for Brazil's economy, and in the 2016/2017 harvest, it produced 113,9 million tons, representing 32,43% of world production. Despite its representativeness to soybeans while an oilseed has been little explored in sugarcane renovation areas, whose total hectares can reach 1 million / year in Brazil. Given this opportunity, this study economically evaluates two systems of planting, in three different rural property profiles, with three different price scenarios and with use of leased area and own in the State of São Paulo. It was verified in 36 possibilities that the production of soybeans in a sugarcane renewal area is feasible for all planting systems, in a leased area and in the three ownership profiles. Only in the pessimistic price scenario, the crop proved to be unfeasible for leased area and conventional planting in its own area. It was verified that no-tillage besides conservationist is the one that presents the best economic performance and the use of leased area can leverage the economic results. The combination of the Discounted Cash Flow approach with the Cost-Volume-Profit Analysis allowed a differentiated analysis of the investment by pointing out the minimum limits that varied between 29 ha and 1,065 ha to economically make production feasible between the different strategies and production profile and scenario price.
  • ItemArtigo
    Bovine biofertilizer and irrigation layers on lettuce development and leaf chlorophyll
    (2014-01-01) Chiconato, Denise Aparecida [UNESP]; Galbiatti, João Antonio [UNESP]; Maldonado Jr., Walter [UNESP]; Franco, Claudenir Facincani [UNESP]; Caramelo, Anaira Denise [UNESP]; Universidade Estadual Paulista (UNESP)
    It is necessary and urgent the search by sources of organic fertilizer and decrease the consumption of water for irrigation. In the context, the aim of this study was to evaluate the nutritional effects of the use of bovine biofertilizers incorporated into the soil and of the irrigation in the development of lettuce. The research was developed, using an experimental design in randomized blocks, factorial scheme 6x2, with six levels of fertilization (4 doses of bovine biofertilizer and two witnesses: without fertilizer and mineral fertilizer) and two irrigation layers (80 and 100% of reference evapotranspiration) with four replications, in the field. The variables analyzed were: height, head diameter, chlorophyll, leaf number, fresh matter and dry matter of plant tops. It was performed by analysis of variance of F test, comparison of means by Tukey test (p < 0.05) and polynomial regression. The results showed that the levels of biofertilizer were similar to the mineral control, pointing the possibility to replace them with the dose of 90m3ha-1 more recommendable, and the best water layer, of 80% of the evapotranspiration.
  • ItemCapítulo de livro
    Rural real estate tax in the state of São Paulo - Brazil: Fiscal renunciation and evasion
    (2012-10-01) De Souza, José Gilberto [UNESP]; Gebara, José Jorge [UNESP]; Universidade Estadual Paulista (UNESP)
    This study analyzes the profile of collecting ITR - Rural Real Estate Tax - in the State of São Paulo between 1995 and 1997 and verifies the impact of the Laws 8817/94 and 9393/96, especially the latter when the Internal Revenue Service (SRF) declined the arbitration of the VTNm - minimum Bare Land Value - thus greatly reducing the rates of tax collection. Moreover, this study highlights the aspects of taxation in areas of land conflict where the bare land values often do not reflect the true market values of the land, mainly in the Western part of the State.© 2012 by Nova Science Publishers, Inc. All rights reserved.
  • ItemArtigo
    Analysis of investment in feedlot cattle in the central-western Brazil: A case study
    (2013-01-01) Santos, David Ferreira Lopes [UNESP]; Jurca, Fernanda Lemos [UNESP]; Universidade Estadual Paulista (UNESP)
    This study analyzed the economic viability of an investment in feedlot cattle on a farm in the midsize state of Goiás. The research identified that different thematic studies whose interests have focused mainly on cost analysis and profitability punctual. Differently, this study used the approaches of the Discounted Cash Flow (DCF) and the Real Options Theory (ROT). The first used the projected cash flow for 10 years and a discount rate determined by CAPM at 8% p.a. for containment of heads 400. The second was modeled by the binomial model of Cox, Ross and Rubinstein (1979) incorporating the option of waiting. This methodology has not been employed in Brazilian cattle industry. The search results pointed to the economic viability of the project when considered possible scenarios for the different price ranges of the ox that state bushel. In addition, the TOR proved to be a more robust tool for investment analysis, by incorporating the flexibility of farmers to wait for the right time to make the confinement.
  • ItemArtigo
    Qualiquantitatve study of biogas produced by substrates in batch biodigestors
    (2010-01-01) Galbiatti, João A. [UNESP]; Caramelo, Anaira D. [UNESP]; Silva, Flavia G. [UNESP]; Gerardi, Eliana A.B. [UNESP]; Chiconato, Denise A.; Universidade Estadual Paulista (UNESP); DCB/UNIESP
    Aiming to study the biogas produced by 5 substrates from both quality and quantity point of view, this research was conducted at the Rural Engineering Department of FCAV/UNESP - Brazil, State of São Paulo. The substractes that were used in the anaerobic digestion were characterized as: 1 - Slaughter fowls' manure with napier grass bed (MFNG); 2 - Slaughter fowls' manure with triturate napier grass bed (MFNGT); 3 - Suine manure (SM); 4 - Bovine manure (BM) and 5 - Bovine manure mixed with 50% of sugarcane bagasse (BM50S). From the data colIected it was concluded that: the substract (MFNG) and the substract containing SM produced higher and lower volumes of biogas respectively, when compared to the others; the mixture of sugarcane bagasse in the substract containing Bovine manure damages the accumulated biogas production and its quality; 57 days after filling the biodigestors, alI substrates produced biogas with a methane leveI higher than 48% except for the substrates containing Suine manure; the triturate substrates (MFNGT) did not present such distinct characteristics from the nontriturate substrates (MFNG); the quality of biogas at the maximum production stage was similar, for alI the studied substrates; the biogas which presented higher quantity of methane in its composition was the one produced with BM, overcoming the value up to 17.7% over the MFNGT production.
  • ItemArtigo
    Velhos e novos ingredientes da questão alimentar no Brasil
    (2008-12-01) Baccarin, José Giacomo [UNESP]; Universidade Estadual Paulista (UNESP)
    Conditional elements of the improvement of the income's distribution and nutritional indices in Brazil are analyzed. At the same time, it indicates there still are problems in the production and consumption of agricultural products and foods. With participation of credit, minimum price and research, the productivity and the agricultural production have grown increasing its availability per capita. Agricultural prices reduced, helping with events in the food industry and in retail so that the foods were 34% cheaper between 1994 and 2006. The competitiveness of Brazilian agriculture system is evident in the increase of its participation in the worldwide exportation. However, at the same time, the indebtedness of farmers increased. The productive success was not repeated in social terms, with a decrease in the agricultural occupation and maintenance of high concentration of the ownership of the land, in detriment of familiar agriculture. The indicators of distribution of income of the Brazilian population have been improving since 1990, based on the control of inflation, the expansion of programs of income's transference and the increase, from 2003 in front, of formal employment and minimum wage. The number of families in extreme poverty and the indices of malnutrition of children and adults have fallen. Meanwhile, the concentration of income in Brazil continues very high and important differences remain, with indicators of poverty and malnutrition being higher in rural areas, in North and Northeast and between black and brown. On the other hand, the indices of on weight and obesity being grow, even among the poorest.
  • ItemArtigo
    Indicadores zootécnicos e econômicos da tilapicultura em tanques-rede de diferentes dimensões
    (2012-12-01) de Novaes, Alex Frederico; Pereira, Gener Tadeu [UNESP]; Martins, Maria Inez Espagnoli Geraldo [UNESP]; Novaes e Martins Aquicultura Ltda. ME; Universidade Estadual Paulista (UNESP)
    The present study aimed to compare the main zootechnical and economic indicators of farming tilapia in superintensive system developed in two different net cages dimensions: 6 and 18 m3. Were used 12,960 juveniles male reversed Nile tilapia (Oreochromis niloticus), strain supreme, with an initial average weight of 32.0 g (±0.85) for 6 m3 net cages and 88.5 g (± 0.96) for 18 m3 net cages. The fish were fed three times a day with commercial extruded ration, crude protein levels from 40 to 32%, particle size from 2 to 8 mm and daily feeding rate starting with 8%of live weight (LW), decreasing up to 1% LW. It was conclued that, although no statistical difference in most indicators zootechnical (P>0.05), the production of tilapias in bigger net cages resulted in lower average total cost and higher rentability per kg of fish produced, 34.4% higher, resulting in better profitability.
  • ItemArtigo
    Agricultura familiar, multifuncionalidade da agricultura e ruralidade: Interfaces de uma realidade complexa
    (2012-09-01) de Camargo, Regina Aparecida Leite [UNESP]; de Oliveira, Julieta Teresa Aier; Universidade Estadual Paulista (UNESP); Universidade Estadual de Campinas (UNICAMP)
    The last decades witnessed the revitalization of the debate around family farming with the addition of discussions regarding the multiple functions of agriculture, given the fact that rural areas are longer devoted exclusively to agricultural activities. In the Brazilian context, we believed that this debate must be permeated by analyses of how differentiated processes of land distribution and economic development, and the resulting types of agriculture, generate specific ruralities with characteristics such as, in the case of family farming, the maintenance of social and work practices marked by the relations among relatives and neighbours. It is in this light that this research analyses family agriculture in a rural area of Ouro Fino-MG, its historical heritage, and its participation in the creation of a physical and human landscape that greatly contributes to the attractiveness of the region.