RCAAP Repository

The sowing date is, probably, the cultural practice singly more important for the soybean [Glycine max (L.) Merrill]. The best sowing date for this oleaginous depends, mainly, on soil temperature for germination and emergency, air temperature during the whole growing cycle of the plant, photoperiod after the emergente and soil moisture on the sowing date, along fiowering and grain filling. This study aimed to define an adjustment of sowing dates for the soybean in the State of Rio Grande do Sul, Brazil taking into account the meteorological elements referred above, stages of soybean plant development and the agronomic behavior of the cultivars presently recommended for seeding in the State. The new calendar presents an amplification of the sowing period for all areas of the State. The soybean can be sowed since the end of September Iate to December 25, in Rio Grande do Sul State. However, the largest yields are obtained with November sowings.

The goal of this study was to determine the probabilities of low air temperature for cucumber in the Taquari valley. Daily data of minimum air temperature from 20 Jan 1963 to 31 Jan 1999 measured in Taquari State of Rio Grande do Sul, Brazil (latitude:29°48'S, longitude:51°49'W and altitude:75m) were used to calculate the probability of temperatures lower or equal than 0°C, 3°C, 4°C, 5°C, 12°C and 15°C. Such values were chosen because 0°C is a reference for frost, and 3°C, 4°C, 5°C are the lethal values for the crop during night time conditions of weak, moderate and strong inversion temperature profile, respectively, and 12°C and 15°C are values used as base temperature for the crop. The minimum number of days with the temperature supra cited was well described by a negative binomial distribution for the majority of the periods (decades = 10 days) used in the computation. Therefore we used this probability distribution to calculate the probabilities. For the periods that were not well described by that distribution, the probabilities were calculated using the Poisson distribution. The probability of lethal temperatures is higher from decade 2 in April to decade 1 in October which varied from 1 to 78% and from decade 2 in September to decade 2 in May in which this probability is lower than 20%. Minimum temperatures lower than 12°C and 15°C may occur ali year long, but the frequency is lower from the beginning of Decernber to the end of March.

The probabilities of maximum temperatures harmful to the growth and development of cucumber crop and the thermal time occurring from transplanting to end of harvest of this crop were calculated for the "Baixo Vale do Taquari" Region, Rio Grande do Sul State, Brazil. Maximum and minimum temperature data during the period 20 January 1963 through 31 March 1999 measured in a meteorological station at Taquari (29°48' S Latitude, 51 °49' W Longitude and 75 m altitude) were used in this study. For the analysis of maximum temperature, the probabilities of occurring values greater or equal to 30°C, 32°C, 34°C, 36°C and 38 °C were calculated. It was assumed that temperatures greater than 30°C are harmful to the plant. In order to determine a planting date schedule for the crop, the thermal time above 12°C during the phenological phase from transplanting to end of harvest period was used in the calculations. Results showed that temperatures greater than 30°C may occur even during the winter months, when growing cucumber is not recommended in this region due to the risk of low lethal temperatures. Also, it was found that there is a probability of occurring temperatures greater than 32°C from the third decade of August to the third decade April, greater or equal to 34°C from the third decade of August to the first decade of April, greater or equal to 36°C from the third decade of September to the third decade of March and greater or equal to 38°C from the second decade of November to the second decade of February. Based on thermal time, the duration of the phenological phase from transplanting to end of harvest period was shorter during January and February (as short as 45 days) and longer during August, September and March (as long as 100 days). 

The experiment was conducted on a native pasture in Santa Maria, Rio Grande do Sul State, Brazil. The soil is a Red Yellow Podzolic. The climate of the region is Cfa, subtropical umid. Treatments were the introduction by sodseeding of oats (Avena strigosa) and annual ryegrass (Lolium multiflorum) into native pasture, with and without dosis of paraquat. The seeding and fertilization were made with a sod-seeder drill, after herbicide aplications on 04/21/98. The experimental design was a randomized complete blocks with Eive replications. It was evaluated dry matter yield (DM), botanical composition, plant and tiller populations of sodseeded species, crude protein content (CP), in vitro organic matter digestibility (IVOMD) and seed yield for natural reseeding. No significant differences were found for all the parameters studied. Pasture average DM yield was 4784 kg/ha. CP content and IVOMD were 13% and 58%, respectively. Ryegrass average seed yield was 287 kg/ha.

With the objective to evaluate the effects of non-selective herbicides, utilized for crop desiccation at its maturity phase, on flooded rice (Oryza sativa L.) progeny, there were conducted experiments at field, laboratory, and greenhouse conditions, during the growing seasons of 1997/98 and 1998/99. Treatments tested were the herbicides glyphosate, glufosinate, and paraquat, applied at two rates and at two times, the growth regulator maleic hydrazide was used as a standard, besides a check without chemical applicátion. The rice reagent cultivar was IRGA-416. The remainder management practices applied were those recommended for the crop, which developed in the presence of a red rice infestation. It was evaluated the following variables: rice seed viability and germination, and emergence, height, and dry weight of seedlings. In general, applications of the herbicides glyphosate, glufosinate, and paraquat, at physiological maturity of flooded rice, do not affect seed viability and germination, or seedling emergence. The non-selective herbicides, used for crop desiccation showed effects equivalents to those of the growth regulator maleic hydrazide in relation to the characteristics of rice progeny. High infestation of red rice affects negatively the germination of flooded rice seeds, but does not affect initial growth of the seedlings of its progeny.

Fruit-flies are considered "key" orchard pests because their laying and their worms cause damages in the fruits. To study the attractiveness of flies by associating attractive feed, pesticide and pigment it was installed one experiment in a peach orchard, thiripa' variety, in Chapecó, SC, South Brazil. The design was established in a factorial structure with four replicates in time and three factors combined: with and without trichlorfon 1 %; with and *without food yellow pigment 0,625 %; and four attractive feed, totaling 16 treatments. The feed used were: inverted glucose 10 %, hydrolysis protein 5 %, dyed vinegar 25 % and di-ammoniac phosphate 1,25 %. The trap flasks with 200 ml of ingredients were put in the canopy. Five days after the formulations were changed and the samples were brougth to Fitossanity Laboratory of Research Center for Small Farms of Epagri, where the flies were counted. Results showed that insecticide with no repellent action and yellow pigment were favourable in capturing tefritids. Inverted glucose 10 % was the most efflcient attractive food to fruit-flies, with prominence in the atractiveness of Anastrepha fraterculus.

This study aimed to characterize the chilling requirement of 18 peach tree cultivars during dormancy, as well as to zon the cultivars to the ecophysiographic regions of the Rio Grande do Sul (RS). 'Flor da Prince', 'Planalto', 'Vanguarda', 'Robidoux', 'BRS Fascínio', 'Cerrito', 'Libra', 'Chimarrita', 'Atenas', 'Maciel', 'Kampai', 'Granada', 'Santa Aurea', 'Barbosa', 'Della Nona', 'Mandinho', 'Bonão' and 'Baby Gold' twigs were collected in the field in April/2019. The cuttings were submitted at 7.2°C and two cold times (200 and 400 CH). After each cold time, the cuttings were transferred at 20ºC to induce the budburst. Cultivars were stratified by chilling requirement into three classes: low (≤200 CH), medium (201-400 CH) and high (> 400 CH). The chilling requirement of the cultivars was related with the budburst and harvest dates in the field and the cultivars were zoned in the ecophysiographic regions of the RS Estate, based on the map of CH. 'Flor da Prince', 'Vanguarda', 'Mandinho', 'Libra', 'Kampai', 'Granada', 'Bonão' and 'Cerrito' needed ≤200 CH to overcome dormancy. 'BRS Fascínio', 'Baby Gold', 'Atenas', 'Maciel', 'Santa Aurea' and 'Chimarrita' required 201-400 CH. 'Barbosa', 'Planalto', 'Della Nona' and 'Robidoux' required >400 CH. The budburst and harvest dates of the cultivars in the field are related to the chilling requirement of the genotypes. Low chilling requirement cultivars can be grown throughout of the RS state; those of medium chilling requirement are limited to the cultivation only on the western border; and those of high chilling requirement are recommended mainly for Serra Gaucha, Campos de Cima da Serra, part of the Planalto Médio and of the Serra do Sudeste.

This article sought to expose concepts related to defaults and provision for loan losses (PCLD), in addition to exposing consumer defaults in recent years and to explain the differences between the methodologies for calculating PCLD. Highlight for Bacen Resolution No. 2,682 and IAS (International Accounting Standards) 39, which regulates the provisioning of credit portfolios of financial institutions, respectively, using the BRGAAP and IFRS methods. A bibliographic, documentary and quantitative research was carried out, analyzing the behavior of PCLD in comparison with the methods mentioned above, of the four largest banks present in Brazil, Banco do Brasil, Bradesco, Itaú and Santander. After the investigation, the relevance of the provision for credit losses was confirmed mainly in the result of financial institutions, since this provision acts as a reducing source of the credit portfolio and directly affects the result of financial institutions. Despite the differences already identified when observing the calculation of the PCLD performed by the two existing methods (BRGAAP and IFRS), there is a linearity of the data collected and presented in the results graphs. 

The present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted. 

This article presents an analysis of the Brazilian commercial aviation market. The interest in research consists in the fact that the concentrate, that is, with few players. By means of a case study, we used reported information, accounting statements and other data, which enabled metrics to analyze the profitability / profitability of the Companies. It was observed that the business and economic planning of these companies and their managers can adapt quickly to jet fuel costs (QAV1), with price changes in all national airports due to the variation of the ICMS rate. The high cost of QAV1 in Brazil is refined and made available by Petrobras and distributed by three companies, the main a subsidiary of BR Distribuidora Petroleum, with 61.4% of the market and belonging to the Petrobras group. By convention with international aviation companies, the price of QAV1 in Brazil is exempt from ICMS, but nonetheless, it is high, in relation to the values practiced externally. The bureaucracy and costs penalize the operations and economic uncertainties, with low GDP growth in Brazil and the need to reduce the total number of aircraft in operation and Slot (airports served). Revenues in reais and leasing of aircraft in dollars exposes them to greater risks. Companies do not create options to reduce the main cost - QAV1 - even when the import is released. The low oil commodity was not predicted by the companies. reduction has not allowed for greater profits in the year. Even with the increase in the number of passengers transported, the expected economic-financial profitability is not obtained, resulting in the destruction of wealth in the operation.

Caros Leitores,Inicia-se com este primeiro número da Revista CAFI – Contabilidade, Atuária, Finanças & Informação mais uma contribuição da PUC-SP à comunidade acadêmica, no cumprimento de sua missão de assegurar a liberdade de investigação, de ensino e de manifestação de pensamento, objetivando sempre a realização de sua função social, considerada a natureza e o interesse público de suas atividades.Vinculada ao Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da FEA/PUC-SP, que este ano comemora 40 anos de atividades ininterruptas, a CAFI é uma publicação semestral e propõe-se publicar artigos científicos e ensaios de professores, pesquisadores e alunos brasileiros e do exterior, em português, inglês ou espanhol, de caráter multidisciplinar na área de ciências sociais aplicadas,  servindo como espaço para o debate de ideias de reconhecido rigor teórico, relevância intelectual e científica para comunidade acadêmica e sociedade, tanto nacional como internacional. A CAFI é editada em parceria com a Corporación Universitaria Remington da Colômbia.Este primeiro número da CAFI traz oito artigos, sendo cinco do Brasil e três da Colômbia, iniciando com isto a abertura para a internacionalização. Segue uma breve apresentação dos artigos.O primeiro artigo, de Kátila Oliveira Silva e Antonio Robles Júnior, intitulado Provisão para crédito de liquidação duvidosa (PCLD) calculada conforme as normas do BACEN e IFRS: comparação, buscou expor conceitos relacionados à inadimplência e PCLD, bem como as diferenças existentes entre as metodologias de cálculo da PCLD pelos métodos BRGAAP e IFRS. Para tanto, analisou o comportamento da PCLD dos quatro maiores bancos presentes no Brasil: Banco do Brasil, Bradesco, Itaú e Santander. Apesar de serem identificadas diferenças já esperadas no cálculo da PCLD realizado pelos dois métodos, concluiu que o método IFRS favorece as Instituições financeiras.O segundo artigo, intitula-se Relación entre el desempeño financeiro y las practicas de sostenibilidad de las empresas del sector cosmético y beleza de Colombia, de Lina María Maya Toro, apresenta o grau de correlação entre o desempenho financeiro das empresas envolvidas na indústria de cosméticos e beleza na Colômbia, com o desenho e implementação de políticas de sustentabilidade. Por meio de técnicas estatísticas, foi comprovada a hipótese de que uma boa prática na concepção e implementação de políticas de sustentabilidade em empresas desta natureza, melhora significativamente o seu desempenho financeiro.O terceiro artigo, de Amanda Torres de Azevedo Araújo e Marcus Vinicius Moreira Zittei, intitulado Impactos na convergência das normas internacionais de contabilidade de leasing para arrendatários, demonstrou os impactos na convergência à regra IFRS 16 com foco na contabilidade do arrendatário nas operações de leasing e o resultado das modificações propostas, bem como as mudanças nos indicadores financeiros, tais como: lucro antes dos impostos, EBITDA e nível de alavancagem financeira. Concluiu que a convergência é um caminho importante, dado à sua transparência, porém, certamente, continuará como pauta de futuras adequações entre os reguladores.O quarto artigo, intitula-se Caso: disenõ e implementación de la estrategia de intervención social en una instituición micro financiera en la Ciudad de Cali-Colombia, con un modelo institucional orientado en temas de protección y capacitación de los servicios no financeiros, de Victor Manuel Escobar Zuñiga, apresenta a experiência de uma instituição financeira da cidade de Cali, especializada em microcrédito, a qual foi base para a pesquisa. A política pública de bancarização da Colômbia estimula o fortalecimento do microfinanciamento e requer o desenvolvimento da educação financeira em prol de uma maior e melhor utilização dos recursos. Com base nesses princípios, a instituição analisada implementou a educação financeira como uma questão institucional dentro de seus programas estratégicos, gerando um impacto significativo entre seus clientes, uma vez que estes estão localizados em setores da cidade com menor receita econômica.O quinto artigo, intitula-se Caraterizacion de las prácticas de sostenibilidad en las empresas colombianas "caso sector financiero", de Maria Fanny Castro Arbeláez,  analisou as boas práticas de desenvolvimento sustentável contido nos relatórios de sustentabilidade emitidos por empresas no setor financeiro colombiano, declaradas como casos de sucesso de sustentabilidade durante os períodos de 2011-2014. Concluiu que o setor financeiro colombiano tem praticado políticas de desenvolvimento sustentável com grande impacto na população, garantindo assim uma melhor geração de valor tanto econômico como social e ambiental para os grupos de interesse, que trabalham pela inclusão social para reduzir a pobreza e gerar melhores condições de vida para todos.O sexto artigo, intitula-se A presença da sustentabilidade na formação do administrador em universidades públicas, de Leonardo Fabris Lugoboni, Karen Rodrigues de Souza e Bárbara Stefáne Ferreira dos Santos, analisou as grades curriculares dos cursos superiores de administração de 12 faculdades de universidades públicas, visando compreender como as questões relacionadas à sustentabilidade são contempladas. Verificou-se que na maioria dos casos o tema é adicionado à grade tradicional dos cursos e não de forma transversal, de maneira integrada com outras disciplinas ao longo do curso, como deve ser desejável e possível.O sétimo artigo, de Luiz Fernando de Barros Scholz e Fernando de Almeida Santos, intitulado Estudo de caso: análise financeira da rentabilidade no transporte aéreo baseado em informações públicas e sua relação com o custo do petróleo no resultado operacional das cias. aéreas, apresenta uma visão crítica das cias. aéreas nacionais, demonstrando a forte concentração de receitas na operação das linhas domésticas (98%), bem como o impacto do custo do querosene de aviação, denominado de QAV1, na rentabilidade das mesmas.Por fim, o oitavo artigo, intitula-se Relação entre o relatório de auditoria com modificação e a troca de auditor independente em companhias listadas, de Marcos Reinaldo Severino Peters, Leda Honorato da Silva Reis e Lincoln de Jesus Peres, analisou todas as companhias listadas na CVM na data-base de 31/12/2016, totalizando 619 companhias. Foram identificadas 41 companhias com relatório de auditoria com modificação e concluiu-se que 26,83%, ou seja, 11 companhias trocaram seu auditor independente subsequentemente ao recebimento de um relatório de auditoria com modificação. Esse resultado contraria pesquisas internacionais sobre a emissão de relatório sem modificação por pressão da administração das companhias, e “Opinion shopping”.Desejo a todos uma boa leitura!Prof. Dr. Napoleão Verardi GalegaleEditornvg@galegale.com.br

Este estudo teve como objetivo verificar como as políticas de investimento da Previdência Social estão mantendo o equilíbrio financeiro e atuarial. Para tanto, foi realizada uma pesquisa documental na Declaração de Política de Investimentos (DPIN) e na Demonstração de Aplicações e Investimentos em Recursos (DAIR). Conclui-se que os investimentos buscam manter o equilíbrio financeiro e atuarial por meio de investimentos de recursos que visam respeitar as normas estabelecidas pela lei e realizar estratégias de alocação de recursos de acordo com as perspectivas e visão de cada gestor com relação à sustentabilidade e rentabilidade necessária para manter a estabilidade dos RPPS.

This article studies the causal relation between the BM&FBovespa indexes and the Exchange Rate, in the analysis applied the Spearman rank correlation (Rô) to test the correlation between the indexes during the period from 1995 to July 2017; moreover, analyzes relevant determinants such as the influence of the trade balance on the exchange rate. The analysis of the results indicate that the BM&FBovespa indexes and the Exchange Rate show a negative correlation, which causes a simultaneous variation between the indices. 

Technology is increasingly present in society, it contributes to the fact that many things that were manually performed at some time were automated. Accounting, plays a fundamental role for companies, it has undergone great changes since its inception, changes that have brought countless benefits to professionals. Thus this work seeks to address a new technology called blockchain. The study intends to verify how technological innovation called blockchain can be used within the accounting system. In addition, objectives were developed in order to verify the level of acceptance of accounting professionals in relation to new technologies within accounting, as well as their perception of this new technology called blockchain. The study consists of a research whose approach is characterized as deductive, since it seeks to describe the use of blockchain, classified as qualitative research. Through these methods, it was found that accounting professionals have a low level of knowledge about new technologies and a low level of knowledge about the blockchain, which makes it difficult to visualize their applications within accounting, making this study even more relevant to the community in general. 

The purpose of this study is to conduct a critical analysis of the various methods for profit calculation expressed in Economics, Accounting and Law theories, in order to identify which better methodology, in case of distribution of 100% of dividends calculated in those theories, would translate the respect capital maintenance rule. The research starts with academic theories that define profit in Economics, Accounting and Law. Two aspects are crucial for the understanding of economic events that could impact the Adjusted Net Income, calculation basis for dividends: the liquidity of assets and equity increase. After that, this work aims to analyze the distribution of dividends related to capital maintenance presenting several real cases in exploratory research of events already occurred. Was given preference for cases where there was economic events affecting the Accounting result of Entities in adoption of IFRS rules in Brazil. Key-words: Profit. Income as equity increase. Income realization as monetary liquidity. Distribution of income related to capital maintenance.

The individual tax payer, as an important part of the State's tax collection process, could better plan and organize its assets in order to make the tax burden less costly, within the legality. The society assumes that the professionals with knowledge to do such activity are the graduates in Accounting Sciences, however it is not known how our HEIs (higher education institutions) have trained this professional. Based on this, the research question answered here was: How do HEIs approach IRPF/DIRPF theme during the undergraduate course in accounting sciences? The research had a qualitative character, whose data collection was done through interviews with the four private educational institutions that have the best courses in accounting sciences of the State of São Paulo - quality of teaching - according to the university ranking of Folha 2017. The study allowed us to conclude that the positioning adopted by the IES evaluated currently creates a vacuum in the local market regarding the subject and that can be absorbed by professionals from other areas. Changes in the IES approaches could present to the students a new option in the market.

With the advancement of technology and the emergence of the new currency, several doubts and questions surfaced, among them, which stimulated the present study: what will be the hypotheses of the incidence of personal income tax on transactions with bitcoins. In search of the answer, the objective of this study was to identify and analyze the hypothesis of the IRPF incidence in transactions with bitcoins. The research was developed based on the deductive method, becoming a study of exploratory bibliographic nature. As this is a new subject, the research information will be explored in both books and news and published articles, as well as in public documents such as the Income Tax Regulation and other legislation. The main results were that the possibility exists of the collection of income tax on transactions with bitcoins of the individual in a manner similar to the transactions occurred in reais, according to the current legislation. With the absence of a quotation and official legislation, the easiness of evasion was identified, and the possibility of solving this problem was suggested.

In October 2015, the OECD approved the BEPS comprising 15 different actions in international taxation, seeking to combat the erosion of the tax base and the transfer of taxable profits. However, almost three years have elapsed, and there is still a long way for us to have an uniform and universal taxation instrument.  In this article, after the exposition of the main foundations of the BEPS package, the effects of its proposed actions will be reviewed, particularly the impacts caused in the Brazilian tax system. Methodologically, through the analysis of the recent modifications in Brazilian tax legislation, it will be reviewed the main achievements in this theme. The OECD strategy has been reinforcing the fight against aggressive tax planning, and has sought to promote this through multilateral instruments, which offer a new standard of international taxation. However, the differentiated treatment of some countries, where Brazil is included, has fueled a fragmentation of the BEPS that can create opportunities for other types of international tax planning, compromising the effectiveness of the BEPS.

This study analyzes the computer tools at the service of the forensic auditor in his audit assignment in the savings and credit cooperatives of the financial sector of Ibagué. Methodologically it is a qualitative case study, supported by the theory of insurance. The results show that it is necessary to identify risks associated with the lack of controls in the organizations of the solidarity sector. Therefore, it is important to typify the type of risks: deliberate omission of transaction records, accounting simulation, falsification of records and documents, errors or irregularities in administration, lack of staff training, high turnover percentage of key personnel, delays of the accounting, registry of inadequate operations, computer systems easy to be harmed, accounts not reconciled and fictitious persons.

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