Ponto de equilíbrio no cultivo de cogumelo do sol

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO presente trabalho trata da determinação do ponto de equilíbrio no cultivo do cogumelo do sol através de um estudo de caso. Esta pesquisa se justifica, pois através do conhecimento das técnicas de apropriação de custos, determinação da margem de contribuição e ponto de equilíbrio. A contabilidade pode auxiliar o empreendedor na verificação do retorno do negócio. A metodologia utilizada é um estudo de caso, sendo desta forma uma pesquisa exploratória. A revisão bibliográfica tratou da origem e finalidade da contabilidade de custos, seus conceitos usuais, além da diferença entre custo e despesa. Posteriormente, se fez a definição e classificação dos custos e dos métodos de custeio. Por fim, a determinação do ponto de equilíbrio, suas limitações e análise. Na parte final, apresenta-se um caso real de pequena propriedade rural, produtora de cogumelo do sol, através da qual por meio de coleta de dados realizou-se a análise do ponto de equilíbrio. Com os cálculos elaborados chegou-se a conclusão que o ponto de equilíbrio no caso estudado é de 32,63 kg

Impactos no solo provocados pela mineração e depósito de rejeitos de carvão mineral

The Coal basin of Santa Catarina is located between the towns of Araranguá and Lauro Müller and contains a reserve of mineral coal around 4.3 billion tons, corresponding to 13% of the country total exploitation. Coal mining is done in underground and in surface mines, and both processes lead to environmental problems. Until the late 1990’s, the reject was, in most cases, deposited in open areas close to mining sites or coal beneficiation. Thus, an area of approximately 6,400 hectares was degraded. In January 2000, the Department of Public Prosecution ordered the Union and the Union of Mining Industries to adopt safer rules for the reconstruction of areas still being mined, and to recover areas previously degraded by the activity. The recovery of such areas undergoes primarily the knowledge of key issues that may prevent restoration of ecological functions of impacted soils; these functions depend directly on physical and chemical soil properties. The chemical and physical properties of soils built post-coal mining reflect the inherited variability of geological materials, different construction processes, thickness and degree of layers compaction, degree of material mixing of the geologic column, mixing degree of reject and soil and presence or absence of acid mine drainage. The interaction of these factors results in the complexity and diversity of problems found when attempting to recover the degraded areas of mining coal in Santa Catarina State, Brazil.A bacia carbonífera catarinense encontra-se localizada entre os municípios de Araranguá e Lauro Müller e contém uma reserva de carvão mineral da ordem de 4,3 bilhões de toneladas, o que corresponde a 13% do total do país. A exploração do carvão mineral é feita em minas subterrâneas e a céu aberto. Ambos os processos acarretam em problemas ambientais. Até o final da década de 1990, o estéril ou rejeito era, na maioria dos casos, depositado a céu aberto em áreas próximas aos locais de mineração ou beneficiamento do carvão. Com isso, uma área de aproximadamente 6.400 hectares foi impactada. Em janeiro do ano 2000, o Ministério Público condenou a União e o Sindicato das Indústrias Mineradoras pelo passivo ambiental, obrigando-os a adotar normas mais rígidas de reconstrução das áreas ainda a serem mineradas, além de recuperar as áreas já degradadas anteriormente pela atividade. A recuperação desse passivo ambiental passa primeiramente pelo conhecimento dos principais problemas que podem impedir a restauração das funções ecológicas dos solos impactados, sendo que essas funções dependem diretamente das propriedades físicas e químicas dos solos. As propriedades químicas e físicas dos solos construídos pós-mineração de carvão refletem a variabilidade herdada dos materiais geológicos, dos diferentes processos construtivos, da espessura e grau de compactação das camadas, do grau de mistura dos materiais da coluna geológica, do grau de mistura do estéril com o solo e da presença ou ausência de drenagem ácida de mina. A interação desses fatores resulta na complexidade e diversidade dos problemas encontrados quando da tentativa de recuperação das áreas do passivo ambiental catarinense

ATLANTIC-PRIMATES: a dataset of communities and occurrences of primates in the Atlantic Forests of South America

Primates play an important role in ecosystem functioning and offer critical insights into human evolution, biology, behavior, and emerging infectious diseases. There are 26 primate species in the Atlantic Forests of South America, 19 of them endemic. We compiled a dataset of 5,472 georeferenced locations of 26 native and 1 introduced primate species, as hybrids in the genera Callithrix and Alouatta. The dataset includes 700 primate communities, 8,121 single species occurrences and 714 estimates of primate population sizes, covering most natural forest types of the tropical and subtropical Atlantic Forest of Brazil, Paraguay and Argentina and some other biomes. On average, primate communities of the Atlantic Forest harbor 2 ± 1 species (range = 1–6). However, about 40% of primate communities contain only one species. Alouatta guariba (N = 2,188 records) and Sapajus nigritus (N = 1,127) were the species with the most records. Callicebus barbarabrownae (N = 35), Leontopithecus caissara (N = 38), and Sapajus libidinosus (N = 41) were the species with the least records. Recorded primate densities varied from 0.004 individuals/km 2 (Alouatta guariba at Fragmento do Bugre, Paraná, Brazil) to 400 individuals/km 2 (Alouatta caraya in Santiago, Rio Grande do Sul, Brazil). Our dataset reflects disparity between the numerous primate census conducted in the Atlantic Forest, in contrast to the scarcity of estimates of population sizes and densities. With these data, researchers can develop different macroecological and regional level studies, focusing on communities, populations, species co-occurrence and distribution patterns. Moreover, the data can also be used to assess the consequences of fragmentation, defaunation, and disease outbreaks on different ecological processes, such as trophic cascades, species invasion or extinction, and community dynamics. There are no copyright restrictions. Please cite this Data Paper when the data are used in publications. We also request that researchers and teachers inform us of how they are using the data. © 2018 by the The Authors. Ecology © 2018 The Ecological Society of Americ

Soil physical properties and grape yield influenced by cover crops and management systems

The use of cover crops in vineyards is a conservation practice with the purpose of reducing soil erosion and improving the soil physical quality. The objective of this study was to evaluate cover crop species and management systems on soil physical properties and grape yield. The experiment was carried out in Bento Gonçalves, RS, Southern Brazil, on a Haplic Cambisol, in a vineyard established in 1989, using White and Rose Niagara grape (Vitis labrusca L.) in a horizontal, overhead trellis system. The treatments were established in 2002, consisting of three cover crops: spontaneous species (SS), black oat (Avena strigosa Schreb) (BO), and a mixture of white clover (Trifolium repens L.), red clover (Trifolium pratense L.) and annual rye-grass (Lolium multiflorum L.) (MC). Two management systems were applied: desiccation with herbicide (D) and mechanical mowing (M). Soil under a native forest (NF) area was collected as a reference. The experimental design consisted of completely randomized blocks, with three replications. The soil physical properties in the vine rows were not influenced by cover crops and were similar to the native forest, with good quality of the soil structure. In the inter-rows, however, there was a reduction in biopores, macroporosity, total porosity and an increase in soil density, related to the compaction of the surface soil layer. The M system increased soil aggregate stability compared to the D system. The treatments affected grapevine yield only in years with excess or irregular rainfall