Agriculture Accounting
Mostrando 1-11 de 11 artigos, teses e dissertações.
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1. Formação do valor justo dos ativos biológicos sem mercado ativo: uma análise baseada no valor presente / Formation of the fair value of the biological assets without active market: an analysis based on the present value
This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not h
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/01/2012
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2. Structural Transformation and Productivity in Latin America
We investigate the role of sectorial differences in labor productivity and the process of structural transformation (reallocation of labor across sectors) in accounting for the time path of aggregate productivity across six Latin American countries (Brazil, Chile, Argentina, Colombia, Mexico and Venezuela) from 1950 to 2003. We used a general equilibrium mod
Escola de Pós-Graduação em Economia da FGV. Publicado em: 12/08/2011
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3. Agricultura familiar e gestão de custos: um estudo de caso na região do semi-árido baiano
This study aimed to learn the accounting controls and strategies for production planning undertaken by the farmers cooperative of Family Agriculture Cooperative of Canudos Uauá and Curaçá - COOPERCUC - situated in the semi-arid environments. The survey also emphasized the importance of participation by gender and the benefits arising from the programs of
Publicado em: 2010
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4. Effect of the trade opening and the external liquidity on the growth of the Brazilian agriculture sector / Efeitos da abertura comercial e da liquidez externa sobre o crescimento do setor agropecuário brasileiro
The process of Brazilian external opening, seen under the light of the trade opening and financial liberalization, has provoked deep changes in the world-wide economic political scene. In Latin America, this process began in 1990s and was implemented in order to get macroeconomic stability. In Brazil, after the external opening, the agriculture sector, which
Publicado em: 2008
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5. Life cycle assesment of soybean. / Analise do ciclo de vida da soja.
The objective of this study is to assess the soybean life cycle to quantify the environmental and economic contributions at each stage of soybean and soybean products production, transport and processing phases. In order of that, it were used the Embodied Energy Analysis, the Material Intensity Analysis and the Emergy Synthesis as well other economic and soc
Publicado em: 2008
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6. Dinâmica do uso dos recursos hídricos nas bacias do ribeirão Entre Ribeiros e do rio Preto, afluentes do rio Paracatu / Water resources use dynamics in watersheds of Ribeirão Entre Ribeiros and Rio Preto, tributaries of the Paracatu River
From times past, humanity confronts problems of environmental degradation. The environment, which always performed efficiently its function of filtration, today finds itself excessively overburdened by human activities: it suffers the risk of its resources exhausting, not being able in certain situations to recuperate itself and needing the help of man. Howe
Publicado em: 2008
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7. Environmental impacts and nutrient recycling on pastures grazed by cattle
Grasslands are being replaced by urbanization and more profitable agricultural activities around the world. Producers may be faced with land constraints and need to consider intensification of the remaining grasslands as a means of maintaining overall production on a decreasing land resource. However, intensification of the grazing system is usually associat
Revista Brasileira de Zootecnia. Publicado em: 2007-07
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8. Os serviços contábeis e a agricultura de pequeno e médio porte : um estudo exploratório a respeito da percepção de pequenos e médios agricultores sobre serviços prestados por profissionais de contabilidade no Vale do Ribeira - SP
Os Profissionais de Contabilidade são considerados pela sociedade aptos a atuarem nos três setores da economia nacional, independente do ramo de atividade, seja em cenários industriais, prestadoras de serviços ou até mesmo com atividades agropecuárias, como é o cenário de investigação deste trabalho. Marion (2003) esclarece que, a Contabilidade qua
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/08/2006
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9. Aderência das empresas do setor agropecuário às normas internacionais de contabilidade: uma pesquisa empírica no âmbito do Estado de Mato Grosso
A presente pesquisa tem o objetivo de analisar a aderência das entidades do setor agropecuário às normas internacionais de contabilidade (International Accouting Standards - IAS) no âmbito do Estado do Mato Grosso. Com a edição da IAS 41 - Agriculture , o International Accounting Standards Board (IASB) estabeleceu, no ambiente contábil do setor primá
Publicado em: 2006
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10. AnÃlise das polÃticas compensatÃrias e das estratÃgias de sobrevivÃncia do homem do campo, principalmente no perÃodo de seca: um estudo do caso / Analysis of the compensatory policies and the strategies of survival of the man of the field, specially during periods of severe droughts: a case study
The Brazilian Northeastern region has been affected, over the centuries, by a phenomenon know as âdroughtsâ, which assumes a great relevance from the geoclimatic, meteorological, economic, social, cultural and environmental viewpoints. Their impact are largely acknowledged as production failure, unemployment, migration, death, disease outbreaks (often more
Publicado em: 2004
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11. A industria nacional de fertilizantes e a agricultura
Agriculture, one of the natural vocations of this continental dimensions country and naturally endowed of exceptional conditions to transform it in the barn of the world, is supported in the industry of fertilizers, among other characteristics, as one of the levers to allow, to the country, jumps in terms of agricultural production, not only to assist the in
Publicado em: 2002