Suchergebnisse

A estrutura tributária brasileira é considerada obsoleta, extremamente complexa, dispendiosa para o setor produtivo, trazendo prejuízo à competitividade e induzindo à sonegação. Nesse sentido uma reforma tributária que desonere o setor produtivo é primordial para melhoria das condições de produção domésticas. O objetivo deste trabalho é determinar os efeitos de uma reforma tributaria sobre a economia e a competitividade setorial das regiões brasileiras. O cenário de análise simula uma reforma que ocorre pela eliminação do ICMS e ISS e sua substituição pelo Imposto sobre o Valor Adicionado (IVA) e pela redução nos principais impostos indiretos específicos do âmbito federal. Para isto, utilizou-se o modelo de equilíbrio geral do PAEG (versão 2.2), que caracteriza economias das grandes regiões brasileiras e países parceiros. O principal efeito desse cenário ocorre sobre o consumo e o bem-estar. Destaca-se que o fluxo comercial é negativo, e neste cenário a redução nos impostos foi capaz de promover o crescimento em grande parte das regiões e no país como um todo, além de melhorar a distribuição de renda regional.

O processo de adoção tecnológica na agricultura é de fundamental importância para o aumento da produtividade e a melhoria da qualidade dos produtos agrícolas. O objetivo deste artigo é avaliar os determinantes da adoção da tecnologia pós-colheita na cafeicultura em Viçosa (MG), no ano de 2007. Os resultados sugerem que o modelo sequencial é o mais apropriado à análise e que as variáveis associativismo, rentabilidade, treinamento, crédito, capital próprio e escolaridade são os principais determinantes na adoção de estágios mais elevados de tecnologia pós-colheita aplicada à cafeicultura. Os efeitos marginais mais importantes para adoção de maiores níveis tecnológicos são associativismo, treinamento, crédito e rentabilidade.

Purpose
Brazil's agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society with increasingly critical judgment relating to production systems and the impact of these companies. In this context, this study aims to assess the voluntary disclosure of social and environmental information of Brazilian agribusiness companies and test the determinant factors.


Design/methodology/approach
The research hypotheses are based on stakeholder theory, legitimacy theory and results from social and environmental disclosure studies. Confirmatory factor analysis was adopted to build the dependent variables, and the Tobit model was used for hypotheses testing. The sample includes the 150 largest agribusiness companies in Brazil.


Findings
The results show that the disclosure measures of agribusiness companies differ by segment and that internationalization, negative media exposure and pollution are critical factors in increased voluntary social and environmental disclosure.


Practical implications
Knowledge about the determinants and quality of voluntary disclosure is key in driving social responsibility policies. In addition, they are useful to executives for the preparation of social responsibility and environmental reports.


Originality/value
The results of this study contribute to the literature on voluntary social and environmental disclosure by providing information on an important but poorly studied sector, namely, agribusiness in Brazil.

Purpose
The purpose of this paper is to broaden the knowledge to identify which factors influence the relationship between business undergraduates and corporate social responsibility (CSR).

Design/methodology/approach
Hypotheses have been developed to test the relationship between personal values of business undergraduates and CSR. Results have been achieved from 434 questionnaires within a survey through seven campuses of Brazilian universities. The data were primarily submitted to descriptive statistics – univariate analysis, followed by a four-factor analyses and finally, a structural model – one of the components from the structural equation modelling (SEM) was applied.

Findings
The results identified that undergraduate students who valued issues and behaviours connected with self-direction, stimulation, universalism and benevolence are more prone to value organizational philosophy towards CSR. Furthermore, it was identified that the more business administration students value such themes, there will be a higher chance of them of getting involved in CSR, when occupying decision-making positions. Further results show that women valued the issue more – and their interest increased, as they become older.

Practical implications
The results contribute to the identification of a student profile with increased affinity towards CSR, as well as highlighting gaps in business education, which will affect future managers' social responsibility standards and decisions.

Originality/value
This paper suggests new hypotheses and adopts measures towards personal values and CSR, which had not been used together previously.