Eficiência social e econômica: uma análise das cooperativas agropecuárias de Minas Gerais

Recognizing the importance of agricultural cooperatives and the need to advance in the studies about their specificities as economic enterprises, in the present work it was proposed to construct two models and to compare rankings of the social and economic efficiencies of 104 agricultural cooperatives in Minas Gerais, using the Data Envelopment Analysis. The Spearman correlation test showed that there was a small relation between the models, however the t test indicated that the models are independent. The separation of cooperatives by size allowed to confirm that they did not achieve the same position in the two models - the majority of those of large size were among the best scores in the economic ranking, while the small ones, for the most part, were among those with the best score in the social ranking - which reinforces and proves the previous inference of independence. It is concluded that, despite the ideal scenario of balance between the social and economic spheres, it was not possible to affirm that there was any relationship between economic and social efficiency in view of the researched cooperatives in 2012.Reconhecendo a importância das cooperativas agropecuárias e a necessidade de avançar nos estudos acerca de suas especificidades enquanto empreendimentos econômicos, no presente trabalho propôs-se construir dois modelos e confrontar os rankings das eficiências sociais e econômicas de 104 cooperativas agropecuárias mineiras, utilizando-se da metodologia de Análise Envoltória de Dados. O teste de correlação de Spearman apontou haver uma pequena relação entre os modelos, entretanto o teste t indicou que os modelos são independentes. A separação das cooperativas por tamanho permitiu confirmar que as mesmas não obtiveram o mesmo posicionamento nos dois modelos – a maioria daquelas de grande porte posicionaram-se entre as de melhores escores no ranking econômico, enquanto as de pequeno porte, em sua maior parte, ficaram entre aquelas de melhor escore no ranking social – o que reforça e comprova a inferência anterior de independência. Conclui-se que, apesar do cenário ideal ser o equilíbrio entre os âmbitos social e econômico, não foi possível afirmar que houve balanceamento entre a eficiência econômica e social, tendo em vista as cooperativas pesquisadas, no ano de 2012

Cooperativismo e tributação: um estudo do ramo agropecuário brasileiro

As cooperativas, pelo novo Código Civil, são caracterizadas como sociedades simples, sem fins lucrativos. Daí advém implicações hermenêuticas que envolvem diretamente a aplicação do Direito Tributário nessas sociedades. Este artigo visa demonstrar, através da análise do ramo agropecuário do Cooperativismo, como o recolhimento de tributos concerne às organizações que dele fazem parte, mencionando quais destes tributos são passíveis de serem questionados, analisando, para tanto, alguns antecedentes e pareceres de tribunais sobre incidência ou não de tributos em cooperativas. Para isso, explora peculiaridades do Cooperativismo e alguns conceitos teóricos de Direito Tributário. Outrossim, o estudo de uma cooperativa específica se propõe a demonstrar o real impacto dos tributos sobre uma cooperativa agropecuária de médio porte, através de análise financeira e levantamento dos impostos recolhidos pela cooperativa. Os resultados evidenciam que, apesar de pertencer ao ramo cooperativo com menor carga tributária, ainda assim as cooperativas possuem tributação significativa, indicando que a incidência final pode ser outra, que não aquela acenada pelo Estado, com suas políticas de fomento ao setor.The cooperatives, according to the Civil Code, are characterized as simple society, without lucrative objectives. From this broad conception, hermeneutic implications may be considered due to the application of the Tax Law in this type of society. This article intends to demonstrate, through the analysis of the farming branch of the Cooperatives, that the collection of tributes may be questioned, especially when some jurisprudence on incidence or not of tributes in cooperatives are analyzed. In such way, it explores peculiarities of the Cooperatives and some theoretical concepts that come from Tributary Law. Also, the study of a specific cooperative have the objective to demonstrate the real impact of the tributes on middle-size farming cooperative, through financial analysis and survey of the taxes collected for the cooperative are overstated. The results show that, although to belong to the cooperative branch with lesser tax burden, it still has a significant taxation, indicating that the Government policies to the sector needs to be reviewed

Endometriose no Brasil: perfil epidemiológico das internações nos últimos dez anos (2013-2022)

Introdução: Endometriose é uma doença crônica que afeta entre até 10% das mulheres em idade reprodutiva. Definida pela presença de tecido endometrial fora da cavidade uterina, essa doença causa um processo inflamatório na pelve que pode levar à fibrose e formação de aderências. Objetivo: Descrever o perfil epidemiológico das internações por endometriose no Brasil nos últimos dez anos (2013-2022). Métodos: Trata-se de um estudo transversal, observacional, descritivo, de caráter quantitativo, no qual os dados foram obtidos a partir do Departamento de Informática do Sistema Único de Saúde - DATASUS. As variáveis pesquisadas foram: total de internações, cor/raça, faixa etária, média de permanência e óbitos. O período da pesquisa foi delimitado entre os anos de 2013 e 2022. Resultados: Foram registradas 119.467 internações por endometriose entre 2013 e 2022. O maior número foi registrado no ano de 2015, 15.061. A região sudeste apontou o maior número de internações, 49.898. A cor/raça branca registrou 44.507 internações. A faixa etária com maior número de hospitalizações foi a de 40 a 49 anos. A média de permanência foi de 2,4 dias. Conclusão: As internações por endometriose desenham uma curva que oscila ao longo dos anos no Brasil. O perfil epidemiológico das internações foi caracterizado por mulheres brancas na faixa etária de 40 a 49 anos. A média de permanência das internações foi de 2,4 dias e a região com maior número de casos foi a região sudeste

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear un derstanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5–7 vast areas of the tropics remain understudied.8–11 In the American tropics, Amazonia stands out as the world’s most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepre sented in biodiversity databases.13–15 To worsen this situation, human-induced modifications16,17 may elim inate pieces of the Amazon’s biodiversity puzzle before we can use them to understand how ecological com munities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple or ganism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region’s vulnerability to environmental change. 15%–18% of the most ne glected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lostinfo:eu-repo/semantics/publishedVersio

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear understanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5,6,7 vast areas of the tropics remain understudied.8,9,10,11 In the American tropics, Amazonia stands out as the world's most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepresented in biodiversity databases.13,14,15 To worsen this situation, human-induced modifications16,17 may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple organism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region's vulnerability to environmental change. 15%–18% of the most neglected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lost

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear understanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5,6,7 vast areas of the tropics remain understudied.8,9,10,11 In the American tropics, Amazonia stands out as the world's most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepresented in biodiversity databases.13,14,15 To worsen this situation, human-induced modifications16,17 may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple organism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region's vulnerability to environmental change. 15%–18% of the most neglected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lost

The influence of cooperatives in the agricultural activity of the South and Southeast Brazilian cities

No meio rural, o movimento cooperativista demonstra ter encontrado ambiente fértil para difundir-se e torna-se importante instrumento de interação e coordenação entre os agentes que compõem o setor. Tais cooperativas têm sido objeto de investigações de natureza teórica e empírica ao longo dos anos, sob diferentes enfoques, que incluem a mensuração de sua eficiência, a busca pelo entendimento das motivações que levam à sua constituição e os impactos socioeconômicos que estas podem exercer sobre seus associados e sobre as comunidades nas quais se inserem. Neste sentido, a hipótese desta pesquisa foi que a associação a cooperativas influenciou positivamente a produção e o lucro da agropecuária nos municípios do Sul e Sudeste brasileiros, no ano de 2006. Assim, o objetivo geral deste estudo foi verificar os efeitos exercidos pela associação a cooperativas sobre a produção e o lucro dos estabelecimentos agropecuários. Para tanto, utilizando-se de um modelo de função de lucro restrita quadrática, teve-se o intuito de mensurar a influência da associação a cooperativas na atividade agropecuária. Com base na dualidade aplicada à teoria da produção, as demandas e ofertas foram estimadas a partir de uma função quadrática de lucro restrita e normalizada, multiproduto e multi-insumo, em que a proporção de estabelecimentos agropecuários associados a cooperativas foi tomada como um fator quase-fixo. As culturas avaliadas neste trabalho foram cana-de-açúcar, leite, milho e soja; os fatores variáveis são o consumo de combustíveis (proxy para capital) e a mão-de-obra contratada. Como parte dos resultados do modelo empregado, foram apresentadas estimativas das elasticidades de oferta de produtos e demanda por fatores, que auxiliam na verificação da consistência do modelo estimado. De modo geral, a oferta de soja e leite mostraram-se mais sensíveis a alterações nos preços do que cana-de-açúcar e milho. Quanto aos insumos - consumo de combustíveis e mão-de-obra contratada - como esperado, tiveram suas demandas positivamente afetadas pelos preços dos produtos. Mudanças no fator associação a cooperativas foram capazes de alterar as funções de oferta dos produtos e demanda dos insumos analisados. Deste modo, uma maior proporção de associados a cooperativas elevaria as ofertas dos produtos analisados. Com relação aos insumos, observaram-se elasticidades de demanda positivas, com a mão-de-obra contratada respondendo de forma elástica a elevações na proporção de associados e o consumo de combustíveis possuindo respostas inelásticas. Encontrou-se um preço-sombra normalizado positivo quanto ao fator associação dos estabelecimentos rurais a cooperativas, o que pode ser também interpretado como um efeito positivo deste fator fixo no lucro em ambas as regiões analisadas, com intensidade um pouco maior no Sul do país. Conclui-se, diante dos resultados positivos encontrados, existir subsídios para se encorajar ações que visem elevar o nível de associação a cooperativas no meio rural brasileiro, principalmente tendo em vista a baixa taxa de associados existente no país.Cooperatives have been subject of theoretical and empirical research over the years under different approaches, including the measurement of its efficiency, the understanding of the motivations that lead to their formation and socioeconomic impacts they may have on their members and on the communities in which they operate. The hypothesis of this research is that the cooperative association positively influenced the production and profitability of agriculture in the cities of southern and southeastern Brazil, in 2006. Thus, the objective of this study is to assess the effects exerted by the association to cooperatives on production and profitability of farms. The contribution to the economic literature come from the use a quadratic restricted profit function in order to measure the influence of association with cooperatives in farming. Based on the duality applied the theory of production, demand and supply are estimated from a quadratic restricted and normalized profit function, multi-product and multi-input, where the proportion of agricultural establishments associated with cooperatives is taken as a quasi-fixed factor. Products evaluated in this work are sugarcane, milk, corn and soybeans; the variable factors are the consumption of fuel consumption (a proxy for capital) and the hired hand labor. estimates of products and demand supply elasticities were presented by factors that help in checking the consistency of the estimated model. In general, the supply of soy and milk were more sensitive to price changes than sugarcane and corn. As for inputs - fuel consumption and hired hand labor - as expected, they have their demands positively affected by the prices of products. Changes in association factor cooperatives were able to change the supply functions of products and demand analyzed inputs. A greater proportion of the associated cooperatives raises the offerings of products analyzed. Regarding inputs, there were positive elasticities of demand, with hand labor hired responding elastically to increases in the proportion of associates and fuel consumption having inelastic responses. It was found a positive shadow price as the association factor of farms to cooperatives, which can also be interpreted as a positive effect factor in profit in both regions analyzed, with a little more intensity in the south. It follows on the positive findings, there are subsidies to encourage actions aimed at raising the membership level to cooperatives in the Brazilian countryside, especially in View of the existing low associated rate.Coordenação de Aperfeiçoamento de Pessoal de Nível Superio