Graduation date: 1981

Thesis (Ph. D.)--University of Wisconsin--Madison, 1963. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record.

No description available.

Diss. (sammanfattning). Uppsala : Sveriges lantbruksuniv., 2003.

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Valdir_Ferreira_Barbalho.pdf: 853263 bytes, checksum: c7a84e0d810e0c7cf024f4574e2ef2be (MD5) Previous issue date: 2005-06-24 / The beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for taking decisions. Therefore this study examines ways in which accounting can be used to help beef-cattle raisers and agricultural producers in general enhance their operational, economic, and financial management and obtain guidance to help them run their businesses efficiently. The basic concepts of beef-cattle raising are explained and some market data presented in order to introduce readers to the subject and point to the current business outlook for the segment. I then proceed to outline a number of accounting concepts and the way in which they may be deployed to underpin decision-taking in the beef-cattle segment, since accounting data and controls are essential to the growth and maintenance of any business enterprise. Field research was conducted in an attempt to determine the extent to which management in the beef-cattle segment currently makes use of accounting data for decision taking purposes, the conclusion being that they rarely used accounting data in their decision taking procedures. Another finding was that managers basically use accounting to meet taxation requirements. Finally, the study proposes models for Accounting reports, suggestions on controls and criteria for evaluating stocks of live animals, quick calculations to track changes in net worth of herds, and certain key performance indicators. In short, the study seeks to illustrate the beef-cattle segment, the current outlook for the business and how Accounting may be useful for management processes in the segment. / A pecu??ria bovina de corte representa uma atividade econ??mica de grande import??ncia para a economia nacional e, como qualquer empresa, sua administra????o necessita de informa????es confi??veis e ??teis para a tomada de decis??o. Dessa forma, este trabalho aborda como a Contabilidade pode auxiliar o pecuarista de gado de corte, bem como os produtores rurais de forma geral, na gest??o operacional, econ??mica e financeira de suas atividades, com o fim de orient??-los para a efic??cia do neg??cio. S??o explanados conceitos b??sicos da pecu??ria bovina de corte, bem como alguns dados de mercado, visando introduzir o leitor no assunto e tamb??m situ??-lo quanto ao cen??rio atual do neg??cio. Posteriormente, s??o expostos conceitos cont??beis e de que maneira estes podem contribuir no momento da tomada de decis??o do pecuarista, visto que a Contabilidade, por suas informa????es e controles, ?? necess??ria para o processo de crescimento e manuten????o de qualquer a????o empreendedora. A pesquisa de campo efetuada procurou estabelecer qual o grau de utiliza????o da informa????o cont??bil, pelo gestor rural de pecu??ria de corte, quando da tomada de decis??o. A pesquisa constatou que raramente os pecuaristas utilizam as informa????es cont??beis para ajud??-los na tomada de decis??o. A pesquisa tamb??m concluiu que os gestores utilizam a Contabilidade, basicamente, para cumprir exig??ncias fiscais e tribut??rias. Ao final, o trabalho prop??e modelos de relat??rios cont??beis, sugest??es sobre controles e crit??rios de avalia????o de estoques de animais vivos, c??lculos r??pidos da varia????o patrimonial do rebanho e alguns indicadores de controles de desempenho. Enfim, o trabalho busca explanar sobre a atividade pecu??ria bovina de corte, o panorama atual do neg??cio e como a Contabilidade pode interferir positivamente no processo de gest??o desse setor produtivo.

This dissertation is based upon a research project designed to identify and evaluate alternative agricultural systems which are applicable to the arid environment of Saudi Arabia within a multiobjective context. The four systems are: traditional; conventional; aridity-oriented; and, controlled environment. These systems differ in their utilization of basic resources, the the amount and type of food they produce, the profits they generate and their compatibility with Saudi Arabian social traditions. Thus, the environmental and sociological consequences of their implementation were considered along with production and economic aspects. The procedure for evaluating the alternative agricultural systems is a computer program called ESAP (Evaluation and Sensitivity Analysis Program) which uses multi-attribute theory as an aid to decision making. Computations to determine the extent of that achievement are essentially a weighting of the variables identified as subdivisions of the goals. Decision makers are also required to give the relative values to the variables, and to select a particular utility function which describes the relationship between value and utility. The values assigned to each variable are usually presented as a range to express the users' uncertainty. Six consultants (five university professors plus the author) with varying professional backgrounds and knowledge of Saudi Arabian conditions were used as individual and collective decision makers to evaluate the four agricultural systems and their combinations. The procedure resulted in grouping these ten different alternatives (four systems plus combinations of any two) into three independent classes: I, Il and III. The grouping was based upon obtaining a clear distinction in overall score between the classes. The grouping into classes resulted in the aridity-oriented agricultural system being the only alternative in Class I. The consultants felt that this system offered the most favorable tradeoff between the economic benefits and the social and environmental factors. In general, the study indicated that the protection of natural resources and the maintenance of cultural factors should be given significant influence along with the economic factors in evaluating a particular plan of action. In utilizing such a procedure, the need for additional data and research became very evident, if there is to be better allocation of the Kingdom's agricultural resources.

Orientador: Maria Lucia Galves / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-21T09:38:52Z (GMT). No. of bitstreams: 1 Bocca_LucasScatulin_M.pdf: 2952833 bytes, checksum: 2e74b706e339719cc2f3c1d7f0d67db6 (MD5) Previous issue date: 2012 / Resumo: A capacidade de estocagem de grãos instalada nas propriedades rurais no Brasil é baixa, bem como os armazéns, silos e entrepostos comerciais (público ou privado), devido a localizações, tipos e condições físicas, apresentam deficiências no que se refere ao desempenho e suficiência dessa infraestrutura. Assim, esse trabalho procurou abordar o problema de decisão relativo à implantação de um sistema de armazenamento de grãos na propriedade rural, considerando riscos, benefícios, incertezas e alternativas. Para tanto, foi utilizada a metodologia de auxílio multicritério à decisão, de modo a considerar os inúmeros objetivos, consequências, critérios, valores, expectativas e desempenhos das alternativas consideradas. A aplicação do método em uma situação real foi realizada para auxiliar um empresário rural (sojicultura) a decidir qual infraestrutura adotar para armazenar sua produção. Os resultados obtidos foram importantes para melhorar o seu entendimento sobre a problemática considerada, bem como sobre as alternativas existentes e suas respectivas vantagens e desvantagens. Dessa forma, concluiu-se que a metodologia de auxílio multicritério à decisão pode ser uma abordagem útil na implantação de um sistema de armazenagem de grãos na propriedade rural, pois foi capaz de incorporar diversas variáveis e objetivos, bem como os valores do decisor (produtor), fornecendo subsídios para a tomada de decisão e o acompanhamento da eficácia e eficiência da solução adotada / Abstract: The grain storage capacity installed in rural properties in Brazil is low, as well as grain storehouses, silos and commercial warehouses (public or private), because the locations, types and conditions, display gaps with regard to performance and adequacy of such facilities. Thus, this study sought to address the decision problem on the implementation of on-farm grain storage system, taking account of risks, benefits, uncertainties and alternatives. For this purpose, it was adopted the methodology of multicriteria decision aid, in order to consider the many objectives, consequences, criteria, values, expectations and performances of the existing alternatives. The application of the method in a real situation was held to aid a rural entrepreneur (soybean production) to decide what infrastructure to select to store his production. The results were important to improve his understanding of the considered issues, as well as on the alternatives and their advantages and disadvantages. Thus, it was concluded that the methodology of multicriteria decision aid can be a useful approach on implementation of on-farm grain storage system because it was able to incorporate many variables and objectives, as well as the values of the decision maker (producer), supporting decision making and providing informations to monitor the effectiveness and efficiency of the selected solution / Mestrado / Transportes / Mestre em Engenharia Civil