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Análise da eficiência técnica e econômica da agricultura de precisão a taxa variável de fertilizantes na cultura da soja no RSArtuzo, Felipe Dalzotto January 2015 (has links)
O Brasil é um grande produtor de alimentos. O cenário atual da agricultura brasileira aponta para uma produção de alimentos eficiente com o menor impacto ambiental, tendo a modernização e a inovação tecnológica dos processos produtivos papéis importantes neste processo. Dentre as modernizações e inovações tecnológicas, destaca-se a agricultura de precisão a taxa variável de fertilizantes (ATV). O objetivo deste estudo foi analisar os impactos da adoção da ATV, no ponto de vista da eficiência técnica e econômica, na cultura da soja no estado do Rio Grande do Sul-RS. Com esta finalidade, foram coletados dados por meio do envio de questionário para produtores rurais e atores-chave da agricultura de precisão (AP). A análise descritiva dos dados permitiu caracterizar a adoção da ATV na cultura da soja, bem como, descrever a perspectiva da adoção da ATV pelos produtores rurais e atores chave. A partir dos dados adquiridos pelos entrevistados, verificou-se um aumento no uso da ATV e na área destinada para soja no RS. O tempo médio de adoção é de 3,54 safras. Aproximadamente 45% dos adotantes apresentam o ensino médio completo, tendo em média 40 anos de idade. Além da ATV, as ferramentas mais adotadas são a amostragem de solo (92,60%) e a barra de luz (66,70%). Tanto os produtores rurais, quanto os atores-chave, destacam a falta de mão de obra qualificada e a falta de informação/conhecimento sobre a ferramenta de AP, como limitantes para o crescimento da tecnologia no Brasil. Já em relação aos benefícios, as informações compartilhadas foram: o uso racional de insumos, o aumento produtivo e a facilidade na tomada de decisão pelo uso da informação. Aproximadamente 82% dos produtores obtiveram redução no uso de fertilizantes com a adoção da ATV. Com o aumento no número de safras adotando a tecnologia, reduziu-se o uso de fertilizantes, o custo ha-1 e aumentou a produtividade nas lavouras de soja. A produção de soja estimulada com a adoção da ATV é 13,88% superior ao sistema de AC. / Brazil is a major producer of food. The current scenario of Brazilian agriculture points to a production of efficient food with less environmental impact, and the modernization and technological innovation of production proceeding have important role in this process. Among the upgrades and technological innovations, precision agriculture supported in variable rate fertilizer (ATV) deserves mention. The objective of this study was to analyze the impacts of the ATV, in view of the technical and economic efficiency in soybeans in Rio Grande do Sul - Rio Grande do Sul State (RS), Brazil. To this end, data were collected through questionnaires sent to farmers and key actors of precision agriculture (PA). The descriptive analysis of the data allowed to characterize the adoption of ATV in soybeans as well, describing the prospect of the adoption of ATV by farmers and key stakeholders. From the data acquired by the interviewees, there was an increase in the use of ATV and the area intended for soybeans in RS. The average time of adoption is 3.54 crops. Approximately 45% of adopters have completed high school, averaging 40 years of age. In addition to the ATV, the most adopted tools are the soil sampling (92.60%) and light bar (66.70%). Both farmers, as key actors, highlight the lack of skilled labor and the lack of information/knowledge about the PA tool such as limiting to the growth of technology in Brazil. In relation to the benefits, the shared information were: the rational use of inputs, the production increased and the ease in decision making through the use of information. Around 82% of producers have obtained reduction in the use of fertilizers with the adoption of the ATV. With the increase in harvests adopting the technology, the use of fertilizers and the cost per hectare were reduced, and increased productivity in soybean crops. Soybean production stimulated by adopting the ATV is 13.88% higher than in conventional farming system (AC).
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Effect of RFID technology on Profitability, Productivity, and Efficiency in U.S. Retail Supply Chains: Financial Ratio AnalysisShin, Seungjae 14 December 2013 (has links)
Ten years have passed since Wal-Mart’s public announcement about its RFID technology adoption plan in 2003. Some large competitors of Wal-Mart in the U.S. retail industry jumped on the trend of RFID technology adoption. However, many U.S. retailers do not consider adopting RFID technology because of the uncertainty of return on investment and the lack of business cases demonstrating its profitability, productivity, or efficiency. This study investigates whether RFID companies have better financial performance ratios in the U.S. retail industry. RFID retailers have significantly higher operating margin, lower days-in-inventory, and lower per-employee costs. Compared with pre-RFID, the RFID retailers did not improve profit ratios after they adopted it, but their days-in-inventory ratio and sales efficiency improved significantly. Compared to small RFID retailers, large RFID retailers show greater inventory management efficiency and sales efficiency. Regression analyses show that inventory management efficiency does impact gross margins, but the impact of cost efficiency is negligible. RFID retailers have a positive relationship with gross margin increases. The regression analyses using the Cobb-Douglas production function show that the RFID retailers have a little higher labor productivity than non-RFID retailers. In summary, the analyses reveals that RFID retailers have a better record of maintaining an efficient inventory management and higher labor productivity, but more research is needed to demonstrate the relationship between cost efficiency and profitability.
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Factors Related to Choosing between the Internet and a Financial PlannerSon, Jiyeon 27 August 2012 (has links)
No description available.
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Capabilities meet regulation : the compliance processes of Mexican food supply chains with United States biosecurity regulationsBorbon Galvez, Yari January 2013 (has links)
This thesis explores how Mexican fresh produce supply chains have responded to US bio-security regulations designed to prevent the intentional and accidental contamination of imported food. It explores the compliance processes, which are theorised using a framework drawn from the Resource-Based View (RBV) and the Supply Chain Governance (SCG) literatures. The constructs developed herein regarding capabilities and supply chain ‘governance structures' complement previous Regulation Studies (RS) explaining compliance behaviour. The thesis analysed 12 case studies, and tested causal conditions of compliance using a multi-value Qualitative Comparative Analysis (mvQCA) method. The main results show: 1) the pathways to meet the regulatory requirements; 2) the limited diversity of capabilities associated with higher levels of compliance; and 3) the importance of tight supply chain coordination to source and exchange knowledge for compliance, regardless of how or who governs the supply chain. The thesis contributes to various academic debates. It removes the RVB assumptions that resources and capabilities are intrinsically valuable and complementary, and therefore contributes towards making the theory less tautological. It shows how SCG benefits when the effects of supply chain integration and coordination are examined independently. It differentiates between firms lacking willingness and firms lacking capabilities to comply, making it possible to define suitable regulatory strategies for each type of firm. The thesis makes a methodological contribution as it is one of the first studies applying the mvQCA in Science, Technology and Innovations Studies (STIs). The new methodology is used here to test the causal conditions of compliance, but can also be applied to innovative performance more generally. The thesis concludes by showing how US regulations were effective in achieving their regulatory aims without significant negative consequences, and suggesting that STI regulatory policies can be used to increase business engagement to prevent the intentional and accidental contamination of the food chain.
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Production structure models and applications within a Statistical Activity Cost Theory (SACT) FrameworkTurner, Lyle Robert January 2007 (has links)
Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice. The aim of the SACT analysis, among others, is to determine the statistical nature of both the physical production system of an accounting entity and its related costs, which can then be examined and applied to various decision-making problems. A central proposition of SACT is that the physical system of the entity, and the costs related to this system, are separate structures which can be modelled as such. To date, however, mini- mal progress has been made in describing production process structures within the SACT framework, and nor have there been any advances made in applying common statistical techniques to such an analysis. This thesis, therefore, moves to extend the basic theory that has already been developed, presenting a novel method for representing and examining the physical processes that make up an entity's production system. It also examines the costing of these physical models, such that transactional data can be examined and related back to the underlying production processes. The thesis concludes by giving an example of such an application in a case study. The analysis developed in this thesis has been applied in a larger project which aims to produce generic modelling and decision tools, based upon SACT, to support return and risk management.
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Innovation, Collaboration, and the International FirmHargreaves, Michael January 2004 (has links)
In the lead up to the Year 2000 dot.com crash of publicly traded high-technology equities, Information Communication Technology (ICT) Companies proudly displayed inter-firm allegiances on their newly created websites. These collaborative relationships were in reality licensing agreements to develop or market new products internationally. Phenomena associated with ICT product development - collaboration, innovation, and internationalisation - are the core tenets of the accompanying dissertation. Leading scholars have suggested these phenomena challenge conventional economic theories of the firm. This study commences with tracing the evolution of trade and production theories from absolute advantage through to competitive advantage and introduces the concepts of non-adversarial collaborative advantage. Within the framework of the technology cycle, this dissertation then seeks to answer why firms engage in international collaborative innovation. The cycle of technological innovation is investigated and this leads to postulating a period of technological overlap and its implications for collaboration. One of the shortcomings acknowledged in the literature is the generic application of the term collaboration to cover a wide scope of inter-firm agreements. Within the literature this is referred to as a problem of multidimensionality. A model is developed in this dissertation that identifies the choices available to the firm and addresses the problem of defining collaboration. The choices provided in the developed model are more complex than simply choosing between external and internal intermediate markets. As a separable form of industry organisation, the success rates of alliance collaboration are compared to Mergers and Acquisitions (M&As) to validate issues of sustainability before examining the impact of location on innovation and collaboration. Again, theory is tested by recent events that require explanation. These events include the relocation of early stage foreign R&D to both developed and lesser-developed nations. The final chapter assesses the findings throughout this study and identifies separate and distinct roles for large and small firms in the international and collaborative commercialisation of new innovations. This central conclusion requires empirical validation and suggests the need investigate how firms shape the cycle of innovation from a reflected vantage point to the evolutionary perspective taken in this study. Further research is warranted because the literature on international innovation and collaboration is at an early stage and gaps in understanding remain.
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Adopting a cost accounting model to facilitate decision making in African complementary and alternative medicine practice in South AfricaTaba, Makomane Lucas January 2021 (has links)
Thesis (Ph.D. (Commerce)) -- University of Limpopo, 2021 / This research aimed to develop a costing model for the African Complementary and Alternative Medicines (ACAM) health practitioners to improve their products and services’ decision-making process. This research aim drew support from fundamental objectives, which includes amongst others, the identification of the current product and service costing approaches used by the ACAM practitioners and how this supports their decision-making, the development, and adoption of a costing model for ACAM practitioners to capture products and services’ cost information for improved health care service delivery. Furthermore, it sought to understand the challenges faced by ACAM practitioners in adopting the proposed costing model.
The research applied a qualitative action research method. Data collection was through interview method from twenty-six ACAM health practitioners in six ACAM health care facilities. Data were collected after two research cycles in the field study through action research procedures. The participants were drawn from five South African provinces. The main data was gathered through face-to-face semi-structured interviews, documentation, and direct observation to enhance the research validity and reliability. The data were analysed systematically using thematic analysis
The findings reveal that the study succeeded in providing more accurate cost data for each product and assist in the planning, control and decision making for the ACAM practitioners. The research contributes academically and to practice by successfully narrowing the gap between ACAM researchers and cost accounting researchers by providing a practical costing model based on solid practical and academic foundation. The researcher recommends that the South African ACAM facilities need to adopt and implement the ACAM costing model because it will provide them with more accurate cost data for the provision of each service and products and help in making effective and reliable decisions.
Key words:
Cost accounting practice, ACAM health facilities. ACAM health practitioners, ACAM Colonisation, ACAM Healing, Contingency Theory, Production Theory, Cost Elements, Costs Classification. ACAM Production Process
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Money and production : a pluralist analysisWeir, Diarmid J. G. January 2008 (has links)
The purpose of this thesis is to argue that the core of a monetary economy is a network of triangular contracts between banks, firms, workers and capital goods suppliers. Not only does this network give rise to the creation and valuation of money but it is the organising feature of modern economies, giving rise to both episodes of stability and crises. In constructing this argument I consider both orthodox and heterodox points of view. We analyse equilibrium models of money, and find that while money can exist in sequence economies with frictions, models of this type give no justification for its creation, valuation or holding for any significant duration, either theoretically or experimentally. Models that introduce dated goods and trading frictions to motivate the issue of risk-spreading ‘bundled’ debt are more promising for money creation, although they still cannot explain the the holding and valuation of money. Using the concept of team-production of Alchian and Demsetz and that of ‘hostage-taking’ in contracts owing to Williamson, we demonstrate how the issue of a token of generalised purchasing power from a team-production contract can enhance output and consumption. This conclusion motivates an original monetary theory of production that integrates the insights of Post-Keynesian monetary theory and the triangular contracts of the Circulation Approach and expresses them in a way that shows consistent asset and liability matching through a balance sheet approach. The creation and valuation of money and the determination of interest are embedded within the central processes of this economy. The features of the monetary production economy we analyse are in contrast to the mainstream proposition that the economy as a whole is rendered coherent by the existence of a unique and stable equilibrium determined by the utility-maximisation of households and the profit maximisation of firms. Apart from their inability to describe the economy in aggregate, such models treat money as an afterthought that is in no way core to their conception. We set the triangular contracts within a rigorous stock-flow framework of the type developed by Godley and Lavoie and argue that the shifting of the level of impact of uncertainty and failed expectations induced by money leads to specific patterns of economic disruption. These patterns are independent of the specific behavioural characteristics of households and firms and so are robust to policy changes that leave the institutions of the monetary production economy intact. We briefly assess current monetary policy and alternatives in the light of these findings.
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