scholarly journals Fair Value for Biological Assets: An Empirical Approach

2017 ◽  
Vol 8 (3) ◽  
pp. 55-68 ◽  
Author(s):  
Rafael Todescato Cavalheiro ◽  
Andréia Maria Kremer ◽  
Régio Marcio Toesca Gimenes
Keyword(s):  
Evaluation Method ◽  
Fair Value ◽  
Structured Interviews ◽  
Discounted Cash Flow ◽  
Accounting Standard ◽  
Mato Grosso ◽  
Proposal A ◽  
International Accounting Standard ◽  
Mato Grosso Do Sul

Abstract In view of the difficulty in adopting the International Accounting Standard (IAS) 41, which determines the measurement of biological assets, this study aimed at empirically approaching a fair-value based methodology to evaluate biological assets, without an active market. In order to meet the study proposal, a case study with a quantitative approach was carried out to assess a soybean crop cultivated in the Mato Grosso do Sul State. Discounted Cash Flow (DCF) was the chosen evaluation method. Data collection was done through analysis of internal reports and semi-structured interviews. Few practical works detailing valuation of biological assets are available in the national and international literature; therefore, this is the main contribution of this work. Results suggest that besides using economic and accounting knowledge, it is advisable to consider agronomic knowledge since this type of information influences the valuation of biological assets in quantitative and qualitative terms. At the end, general comments and a research agenda are presented.

The Impact of IFRS 2 "Share-Based Payment" on Malaysian Companies

2010 ◽  
Vol 13 (03) ◽  
pp. 449-468 ◽  
Author(s):  
Ruhaya Atan ◽  
Nur Syuhada Jasni ◽  
Yousef Shahwan
Keyword(s):  
Stock Options ◽  
Negative Relationship ◽  
Fair Value ◽  
Employee Stock Options ◽  
Accounting Standard ◽  
Corporate Scandals ◽  
Black Scholes ◽  
Compensation Plan ◽  
The Impact ◽  
International Accounting Standard

In the wake of corporate scandals and excessive stock options compensation, International Accounting Standard Board (IASB) has introduced a new accounting standard, IIFRS 2 Share-based Payments. The scope of the standard extends beyond payments to employees, but for the purpose of this study, the focus is only on 'employee stock options'. IIFRS 2 requires a fair value of stock options records calculated on grant date, and recognized as compensation expenses over vesting periods. Prior to the introduction of IIFRS 2, stock options were not recognized and were only disclosed in the notes to the accounts. In Malaysia, the standard is mandatory for all companies listed on or after January 1, 2006. This study assumes the requirement existed in 2003. This study examines the impact of stock options expenses from 2003 to 2005, on the top 100 Malaysian companies. The three year observations show at least 24% of the sample exceeds the 5% materiality threshold on diluted EPS. The sectors that are impacted the most are the Trade/Service and Finance sectors. From the multiple-regression test, this study finds that fair value of stock options have a negative relationship with dividend yields (input of the Black-Scholes Merton (BSM) Model). Most companies in the sample are found to pay dividends and grant stock options at the same time. Therefore, this study suggests that companies need to restructure their compensation plan thus balancing the stock options granted and dividends paid in the future.

scholarly journals Sugarcane Industry Expansion and Changing Rural Labour Regimes in Mato Grosso do Sul (2000–2016)

2021 ◽  
pp. 217-238
Author(s):  
Kristina Lorenzen
Keyword(s):  
Social Inequalities ◽  
Analytical Framework ◽  
Global Dynamics ◽  
Mato Grosso ◽  
Green Development ◽  
Land Relations ◽  
Development Discourses ◽  
Mato Grosso Do Sul ◽  
Sugarcane Industry

AbstractThe objective of this chapter is to assess how the expanding production of biofuels as part of an emerging bioeconomy affects existing social inequalities in labour and land relations. A case study method was applied to investigate the growth of the sugarcane industry in Mato Grosso do Sul between 2000 and 2016. The analytical framework of social inequalities and a rural labour regime approach guided the research and data analysis. This chapter shows that the expansion of biofuels was propelled by an entanglement of global dynamics such as land grabbing and green development discourses, as well as national policies that fostered bioethanol production. The expansion of the sugarcane industry in Mato Grosso do Sul led to changes in existing labour regimes. The most striking changes were the increased but temporal semi-proletarianisation of peasants in agrarian reform settlements and the double exclusion of the Guarani-Kaiowá Indigenous people.

scholarly journals Requirements for the possibility of applying international accounting standards on financial instruments-an applied study in the national bank of Baghdad

2019 ◽  
Vol 7 (1) ◽  
pp. 142-180
Author(s):  
Dilan Abdullah Mohammed ◽  
Basira Majeed Najm
Keyword(s):  
Financial Markets ◽  
Interest Rates ◽  
Financial Statements ◽  
Fair Value ◽  
Interest Rate Risk ◽  
International Accounting ◽  
Financial Instruments ◽  
Accounting Standard ◽  
Important Place ◽  
International Accounting Standard

The reality today proves that growth and success have become the share of financial markets that have learned how to read the road map and achieve leadership by investing in the so-called derivatives, where the center of gravity in financial markets has shifted from relying on simple financial instruments to relying on Great for innovation and creativity to create innovative financial products that cover the needs of investors. The issue of derivatives has become an important place in global markets. The importance of this study is illustrated by the nature of the accounting treatment of these instruments and how they are disclosed in the annual financial statements of companies and banks dealing with them according to the international accounting standard No. (32) and how to recognize and measure the financial instruments, and disclose them according to the International Accounting Standard No. (7-9), in order to clarify the nature of the analysis required to determine the correct accounting processing when using these instruments, as the financial statements published by the dealers of financial instruments and provided to end users must include sufficient information about them with To clarify the risks for which the transactions were carried out, the extent to which such information is covered (is it for hedging purposes or for trading purposes), the degree of risk and how to account for it, and through this process has been concluded among the most important risks to which the bank is exposed is the risk of changing interest rates, given that the net Interest income constitutes a large percentage of the bank's returns, the interest rate risk is particularly important, as the case of high interest rates creates for banks the risk of paying higher rates on deposits for the future and other bank demands compared to what they get from their glory, and the situation is quite the opposite when the Shame interest. The study recommends that the bank dealing in derivative financial instruments distinguish between the profitability of trading in these and other investment instruments, and for the instruments used for the purposes of hedging the risk of interest rates, as well as the bank to clarify the accounting methods used The bank must disclose the fair value of both hedge stake and hedge funds. 

scholarly journals Implications of concomitance in technical education financed by Pronatec in the Mato Grosso do Sul state education network (2012-2015)

2019 ◽  
Vol 27 (103) ◽  
pp. 406-425
Author(s):  
Arão Davi Oliveira ◽  
Valdivina Alves Ferreira ◽  
Celeida Maria Costa de Souza e Silva
Keyword(s):  
Capital Accumulation ◽  
Research Study ◽  
Technical Education ◽  
Structured Interviews ◽  
Mato Grosso ◽  
State Education ◽  
The Government ◽  
Education Network ◽  
Education Courses ◽  
Mato Grosso Do Sul

Abstract The National Program for Access to Technical Education and Employment (Pronatec) is a program for financing technical education launched in 2011 under the government of Dilma Rousseff (2011-2016) enacted by Law 12.513/2011. Among its actions is the promotion of the Technical Education Networks in the states. This research study discusses the implications of concomitance in the technical education courses financed by Pronatec in the Mato Grosso do Sul State Education Network (REE / MS), in the period from 2012 to 2015. It is a documentary, bibliographical and empirical research study that uses Gramsci’s concept of “state” (1991) and Harvey’s of “flexible capital accumulation” (1992). Semi-structured interviews were conducted with four managers who participated at the implementation of Pronatec in the REE/MS, during the period studied. The results indicate that in the REE/MS the Pronatec prioritized courses concomitant with or subsequent to standard higher secondary education courses and that resulted in high dropout and failure rates in the studied period.

scholarly journals The economic feasibility of precision agriculture in Mato Grosso do Sul State, Brazil: a case study

2007 ◽  
Vol 8 (6) ◽  
pp. 255-265 ◽  
Author(s):  
Cláudia B. Silva ◽  
Sônia Maria Leite Ribeiro do Vale ◽  
Francisco A. C. Pinto ◽  
Carlos A. S. Müller ◽  
Altair D. Moura
Keyword(s):  
Precision Agriculture ◽  
Economic Feasibility ◽  
Mato Grosso ◽  
Mato Grosso Do Sul

scholarly journals A acidentada história de três ações civis públicas em matéria de saneamento | The bumpy story of three public civil actions in sanitation

2019 ◽  
Vol 5 (1) ◽  
pp. 72-91
Author(s):  
Julia Iunes Monteiro ◽  
Ana Paula De Barcellos
Keyword(s):  
Rio Grande ◽  
Public Law ◽  
Harvard University ◽  
Rio Grande Do Sul ◽  
Mato Grosso ◽  
Health And Human Rights ◽  
Public Law Litigation ◽  
Santa Maria ◽  
Mato Grosso Do Sul

Este artigo realiza uma análise do andamento processual de três ações civis públicas relativas a saneamento básico ajuizadas nos Municípios de Aquidauana, Mato Grosso do Sul; Tubarão, Santa Catarina e Santa Maria, Rio Grande do Sul. O estudo tem um duplo objetivo. Em primeiro lugar, trazer exemplos concretos e atualizados da pesquisa realizada por Ana Paula de Barcellos e disponível no artigo “Sanitation Rights, Public Law Litigation, and Inequality: A Case Study from Brazil”[1] no que diz respeito ao cumprimento das decisões judiciais proferidas em cada uma dessas ações, que determinavam a prestação de serviços de saneamento básico. Espera-se que a investigação qualitativa desses casos em particular possa colaborar na complementação dos dados quantitativos levantados pela pesquisa citada. O segundo objetivo do estudo é avaliar a existência e acessibilidade de informações acerca da execução das referidas decisões judiciais. As conclusões apuradas foram as seguintes: (i) existe um grande abismo entre a consagração judicial do direito e sua efetiva implementação na realidade; e (ii) os sites dos Tribunais não contém informações acerca da execução real das decisões judiciais nos casos examinados.[1] Artigo publicado no Health and Human Rights Journal nº 2, Vol, 16. December, 2014. Harvard University. Disponível em: https://cdn2.sph.harvard.edu/wp-content/uploads/sites/13/2014/12/Barcellos-final.pdf

scholarly journals Política Pública de Esporte Educacional: Implementação do Programa Segundo Tempo Universitário na UFMS (Política Pública Educativa Deportiva: Implementación del Programa Segundo Tiempo Universitario en la UFMS) (Educational Sport Public Policy: Implemen

Retos ◽  
2021 ◽  
Vol 43 ◽  
pp. 797-807
Author(s):  
Dirceu Santos Silva ◽  
Silvan Menezes Dos Santos ◽  
Guilherme Gutierrez Cuellar Nunes ◽  
Juliana Marta Antunes Ramos ◽  
Marina Brasiliano Salerno
Keyword(s):  
Public Policy ◽  
Qualitative Approach ◽  
Structured Interviews ◽  
National Guidelines ◽  
Mato Grosso ◽  
Descriptive Research ◽  
Politica Publica ◽  
Scientific Congress ◽  
Academic Events ◽  
Mato Grosso Do Sul

O objetivo foi analisar a implementação do convênio do Programa Segundo Tempo Universitário (PST Universitário) na Universidade Federal de Mato Grosso do Sul (UFMS) no Brasil. Mediante uma pesquisa descritiva com abordagem qualitativa, realizou-se a coleta de dados por meio de entrevistas semiestruturadas com o professor e monitores esportivos que atuaram no convênio. A análise das entrevistas foi realizada por meio do Programa Iramuteq e de forma complementar foi utilizada a análise dos documentos do PST Universitário. Os principais resultados indicaram que houve uma dissociação entre o planejamento inicial (diretrizes nacionais) e a implementação do PST Universitário na UFMS. O convênio pesquisado sofreu com atrasos na estruturação devido à burocratização e constantes paralisações por conta da realização de congresso científico, que interditou todos os equipamentos esportivos por um mês. A pandemia de COVID-19 também paralisou o programa por cinco meses. Conclui-se que o PST Universitário seguiu parcialmente as diretrizes nacionais e esbarrou nas limitações burocráticas da estruturação e sistematização dos dados, já que não estava alinhado com os eventos acadêmicos da instituição e não conseguiu finalizar o plano inicial conforme planejado.  Resumen: El objetivo fue analizar la implementación del convenio del Programa Según Tiempo Universitario (PST Universitario) en la Universidad Federal de Mato Grosso do Sul (UFMS) en Brasil. Mediante una investigación descriptiva con abordaje cualitativo, la coleta de datos fue hecha con entrevista semi-estructurada con el profesor y los monitores deportivos que actuaron en el convenio. Para el análisis de las entrevistas fue utilizado el Programa Iramuteq y de modo complementar, fue utilizado el análisis de los documentos del PST Universitario. Los principales resultados indicaron la disociación entre la planificación inicial (las pautas nacionales) y la implementación del PST Universitario en la UFMS. El convenio investigado presentó limitaciones con retrasos en la estructuración debido a la burocratización y las constantes paralizaciones por la realización de congreso científico, que interdicto a todos los equipamientos deportivos por un mes. Lo de la pandemia de COVID-19 también ha paralizado el programa por cinco meses. Se ha concluido que el PST Universitario siguió parcialmente las pautas nacionales y fue retrasado por las limitaciones burocráticas de la estructuración y sistematización de los datos, ya que no estaba en consonancia con los eventos académicos de la UFMS y no consiguió finalizar el plan inicial como planificado.  Abstract: This study aimed at analyzing the agreement of the implementation of the Segundo Tempo University Program (STUP) at the Federal University of Mato Grosso do Sul (UFMS) in Brazil. It was a descriptive research, with a qualitative approach. Data collection was carried out through semi-structured interviews with the teacher and sports monitors who worked in the program. The analysis of the interviews was carried out through the Iramuteq Program and, in a complementary way, the analysis of documents from the STUP was used. The main results indicate that there was a dissociation between the initial planning (national guidelines) and the implementation of the STUP at UFMS. The researched agreement suffered from delays in structuring due to bureaucratization and constant stoppages due to the holding of a scientific congress, which interdicted all UFMS sports equipment for a month. The COVID-19 pandemic also paralyzed the program for five months. It is concluded that the STUP partially followed the national guidelines and bumped into bureaucratic limitations in structuring and systematizing the data, as it was not aligned with the academic events of the institution and was unable to finish the initial plan as planned.

scholarly journals AGRICULTURA FAMILIAR – ESTUDO DE CASO NO ASSENTAMENTO TEIJIN, MUNICÍPIO DE NOVA ANDRADINA, MS/Family farms - case study in Teijin settlement, municipality of Nova Andradina, MS

REVISTA NERA ◽  
2016 ◽  
pp. 133-150
Author(s):  
Carlos Alberto Dettmer
Keyword(s):  
Family Farms ◽  
Mato Grosso ◽  
Part Time ◽  
Mato Grosso Do Sul

A busca por subsídios para construção de indicadores que sejam relevantes na gestão das unidades de produção agropecuárias é constante. Objetiva-se neste trabalho, identificar e analisar os principais indicadores socioeconômicos, na gestão de unidades de produção agropecuária do tipo familiar em assentamento de reforma agrária. Trata-se de uma pesquisa qualitativa e quantitativa com caráter exploratório e descritivo. Quanto aos procedimentos técnicos ou forma da coleta dos dados, a estratégia de pesquisa, utilizada, foi o levantamento a campo por meio de entrevista. Adotou-se também, estudos exploratórios, descritivos e documentais. Na amostra foram entrevistadas 59 famílias rurais do assentamento Teijin, Nova Andradina - Mato Grosso do Sul. Como principais atividades exploradas pelas famílias assentadas destacam-se: a produção do leite, praticada em 69,6% das UPA's, bovinos de corte em 6,8%, e a produção de hortifrutigranjeiros, mandioca. Também a atividade do part time é destaque. Cada Unidade de Produção Agropecuária possui uma área para exploração de 14,52 hectares. A sucessão familiar aparece como um dos principais indicadores que compromete a sustentabilidade das UPA's.

scholarly journals Production of ingredients for cut cattle diet: a case study in farm angico, municipality of Corumbá - Mato Grosso do Sul

2021 ◽  
Vol 17 (5) ◽  
pp. 23-30
Author(s):  
Diego Roberto Courbassier Pina ◽  
Maurício Ferreira Lopes ◽  
Tatiane Carla Silva ◽  
Joane Alves Damasceno ◽  
Fabiano Borges de Vasconcellos
Keyword(s):  
Food Production ◽  
Applied Research ◽  
Grain Sorghum ◽  
Mato Grosso ◽  
Adverse Weather ◽  
Management Techniques ◽  
Degraded Pasture ◽  
Reducing Costs ◽  
Mato Grosso Do Sul

Nutrition has a fundamental role in the production of beef cattle, directly interfering in the costs, productivity and profitability of the activity. In this sense, the objective of the present study was to evaluate the challenges, opportunities and advantages of the production of the entire cattle fattening diet on the Angico farm, in the municipality of Corumbá - Mato Grosso do Sul. Applied research was carried out as a way of studying case. In the 2017/2018 harvest, the farm's own production yielded 116 bags/hectare of corn, 40 bags / hectare of soybeans, 42 tons / hectare of silage sorghum and 72.5 bags/hectare of grain sorghum. All these ingredients were used in the feed of the feedlot animals. It was concluded that at the Angico farm, with the use of proper planting and management techniques, it was possible to overcome production barriers (adverse weather, attack by pests, diseases and wild animals), thus improving the efficiency of the enterprise. In addition, it was possible to recover degraded pasture areas and increase the farm's food independence by reducing the purchase of food from third parties and reducing costs per arroba produced with the animals' own food production.

scholarly journals Accounting For Agricultural Products: US Versus IFRS GAAP

2013 ◽  
Vol 11 (2) ◽  
pp. 79 ◽  
Author(s):  
Treba Marsh ◽  
Mary Fischer
Keyword(s):  
Financial Reporting ◽  
Fair Value ◽  
Financial Statement ◽  
International Accounting ◽  
Accounting Standard ◽  
Historical Cost ◽  
Financial Reporting Standards ◽  
The Us ◽  
Accounting Recognition ◽  
International Accounting Standard

Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the agricultural asset recognition method from historical cost to fair value continue to be the basis of major reporting differences. Current US guidance on recognizing and reporting agricultural assets is more conservative than the international guidance. Overall, the US agricultural recognition and reporting guidance contains less information and is therefore less beneficial to financial statement users.

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