Modelagem da recomendação de corretivos e fertilizantes para a cultura da soja Modeling lime and fertilizer recommendations for soybean

A recomendação de adubação para as culturas agrícolas, no Brasil, é feita com base em tabelas que relacionam a classe de disponibilidade do nutriente no solo com a dose a ser aplicada. Este trabalho apresenta uma alternativa para recomendar corretivos e fertilizantes para a cultura da soja, o SIRSo (sistema de recomendação de corretivos e fertilizantes para a cultura da soja). O princípio desse sistema é o balanço nutricional, ou seja, a recomendação se faz a partir da diferença entre o requerimento de nutrientes pela planta e o suprimento de nutrientes pelo solo, por resíduos orgânicos, por fertilizantes e pela calagem. O sistema considera ainda o fator sustentabilidade, visando manter uma quantidade de nutriente no solo capaz de garantir produtividade mínima em cultivos subseqüentes. Para recomendar calagem, o sistema considera dois métodos: a neutralização do Al3+ e a elevação dos teores de Ca2+ + Mg2+, ou a saturação por bases. O requerimento de nutrientes varia com a produtividade esperada de grãos, com as características do solo e com a taxa de recuperação pela planta do nutriente aplicado ao solo. O suprimento pelo solo depende da disponibilidade do nutriente, estimada a partir da análise de solo e da taxa de recuperação pelo extrator do nutriente aplicado. As comparações entre as recomendações geradas pelo SIRSo e aquelas oriundas das tabelas em uso no País mostram, em geral, que o SIRSo recomenda maior quantidade de nutrientes, principalmente de P e K quando consideradas as maiores produtividades, fato confirmado pela análise de sensibilidade, que mostrou grande variação da dose a ser recomendada desses nutrientes com a produtividade de grãos. Esse fato pode ser considerado como vantagem do SIRSo em relação às tabelas, muitas das quais apresentam pouca ou nenhuma variabilidade das doses em relação à produtividade.<br>Fertilizer recommendations for agricultural crops in Brazil are based on tables that relate indexes of nutrient availability in the soil with the required dose of the nutrient. This study presents an alternative for lime and fertilizer recommendations for soybean, called SIRSo. This lime and fertilizer recommendation system for soybean considers the nutritional balance, i.e., recommendations are based on the difference between plant nutrient requirement and the nutrient supply from the soil through organic residues, fertilizers and liming. The system further takes a sustainability factor into consideration, aiming at the maintenance of soil nutrient levels that ensure a desired minimum yield in subsequent cultivations. The system considers two methods for liming recommendations: Al3+ neutralization and increased Ca2+ + Mg2+ contents or base saturation. Nutrient requirements vary according to the expected grain yield, the soil characteristics and plant recovery rate of the nutrient applied to the soil. The soil supply depends on the estimated nutrient availability based on the soil analysis, and on the recovery rate of the applied nutrient by the extractor. Comparisons of SIRSo-based recommendations with those of the tables used nationwide show that SIRSo generally recommends higher nutrient quantities, mainly for P and K, when the highest yields are considered. This fact was confirmed by the sensitivity analysis, which detected wide variation of the recommended dose for these nutrients according to the grain yield. This fact is considered an advantage of SIRSo over the tables, where recommendations of doses according to the yield are little or not adjustable at all

Accounting and Business Economics in Spain

Economia de la Empresa (Business Economics) emerged in Spain as a distinct academic discipline in the second half of the twentieth century. In its early years, Business Economics shared common influences with Accounting, particularly ideas and theories acquired from the translation of Italian and German works on Economia Aziendale and Betriebswirtschaftslehre. However, partly because of the institutional structure of Spanish universities, the two disciplines moved apart. During the Franco regime, Spanish accounting research was quite isolated, and with the return of democracy and the move towards greater European involvement much research was devoted to issues of financial accounting harmonization and standardization. This normative research was of little interest to Business Economics researchers, who were developing analytical approaches grounded in economic theory. More recently, academics working in the two disciplines have drawn on a wider range of theoretical approaches, from empirical studies to behavioural and organizational theory and institutional economics based on agency theory and transaction cost analysis. At present, the disciplines 'walk separately down the same road', but the new generation of researchers has the opportunity to bring Accounting and Business Economics closer together from an intellectual and scientific point of view.