DSpace Coleção:http://repositorio.ufgd.edu.br/jspui/handle/prefix/16732023-11-23T21:30:07Z2023-11-23T21:30:07ZPlanejamento tributário para o produtor rural de soja e milho: comparação do regime de tributação na pessoa física x pessoa jurídicaSouza, Pedro Afonso Nascimento dehttp://repositorio.ufgd.edu.br/jspui/handle/prefix/57372023-09-23T05:10:03Z2023-09-12T00:00:00ZTítulo: Planejamento tributário para o produtor rural de soja e milho: comparação do regime de tributação na pessoa física x pessoa jurídica
Autor(es): Souza, Pedro Afonso Nascimento de
Primeiro Orientador: Alves, Juarez Marques
Abstract: This research addresses a comparative analysis of tax regimes for rural soybean and corn producers, focusing on a case study in Maracaju, Mato Grosso do Sul. The methodology involved the collection of financial and accounting data, examining four tax regimes: Tax of Individual Income (IRPF), Simples Nacional, Presumed Profit and Real Profit. The results indicate that the legal presumption regime of 20% on revenues in the IRPF resulted in tax savings compared to the cash book. The comparative analysis between tax regimes for Legal Entities highlighted the Presumed Profit as less onerous. However, it is emphasized that the choice of tax regime must be adapted to each producer, considering their specific circumstances. This research emphasizes the importance of a strategic approach in the tax management of rural producers.
Editor: Universidade Federal da Grande Dourados
Tipo: Trabalho de Conclusão de Curso2023-09-12T00:00:00ZUma Análise da produção e das exportações de carne bovina no Mato Grosso do Sul e sua relação com o desmatamento no Pantanal Sul-Mato-Grossense entre os anos 2010 e 2022Emílio, Ana Carolina de Souzahttp://repositorio.ufgd.edu.br/jspui/handle/prefix/57362023-09-22T05:06:21Z2023-08-29T00:00:00ZTítulo: Uma Análise da produção e das exportações de carne bovina no Mato Grosso do Sul e sua relação com o desmatamento no Pantanal Sul-Mato-Grossense entre os anos 2010 e 2022
Autor(es): Emílio, Ana Carolina de Souza
Primeiro Orientador: Carvalho, Leandro Vinícios
Abstract: The cattle farming in the state of Mato Grosso do Sul is more concentrated in the Pantanal region due to the natural conditions of the biome that collaborate with this activity, and the state effectively contributes to national exports of the final product of this production chain. The present study aimed to analyze the behavior of beef production and exports in Brazil and Mato Grosso do Sul and the relationship of these variables with deforestation in the Pantanal of Mato Grosso do Sul. As a methodology, a descriptive analysis of the evolution of production and export of meat in general was carried out, comparing with beef, at national and state level (MS), and the influence of deforestation in the Pantanal on these variables, between the years of 2010 and 2022, through multiple linear regression. The data used were extracted from IBGE (Brazilian Institute of Geography and Statistics), Comex Stat and INPE (National Institute for Space Research). These analyzes identified the fluctuating performance and participation of Mato Grosso do Sul in Brazil's total beef production and exports, and the estimation results indicated that state production is more influenced by beef exports than by the deforestation of the Pantanal, being the first, positive at 0.18% and the second, negative at 0.17%. Regarding exports of beef produced in Mato Grosso do Sul, production positively influenced 2.87% and deforestation in Pantanal Sul-Mato-Grossense had a positive influence of 0.65% on exports.
Editor: Universidade Federal da Grande Dourados
Tipo: Trabalho de Conclusão de Curso2023-08-29T00:00:00ZEducação financeira no ensino médio: uma análise de impacto do currículo de referência do Mato Grosso do Sul sobre o conhecimento dos estudantes em ItaporãVilhalba, Gabriely Marangonhttp://repositorio.ufgd.edu.br/jspui/handle/prefix/57352023-09-22T05:09:47Z2023-08-31T00:00:00ZTítulo: Educação financeira no ensino médio: uma análise de impacto do currículo de referência do Mato Grosso do Sul sobre o conhecimento dos estudantes em Itaporã
Autor(es): Vilhalba, Gabriely Marangon
Primeiro Orientador: Aquino, Juliana Maria de
Abstract: This study aims to evaluate the impact of implementing a curriculum that includes financial education in public high schools in Itaporã, Mato Grosso do Sul, Brazil. This evaluation is based on a comparative analysis between high school and elementary school students. By using pre-and post-implementation curriculum questionnaires, the students' financial knowledge, behaviors, and perceptions were explored. Statistical techniques such as means, proportions, and tests of mean differences were employed, revealing that the new curriculum was positively associated with a greater understanding of finance. In high schools, there was an increase in grades and in the perceived importance of financial education. Moreover, there were improvements in the comprehension of investments. These results underscore the positive connection between the intervention and students' financial knowledge and behaviors.
Editor: Universidade Federal da Grande Dourados
Tipo: Trabalho de Conclusão de Curso2023-08-31T00:00:00ZEducação financeira: análise do endividamento e inadimplência familiar no BrasilTeixeira, Pedro Augusto Andradehttp://repositorio.ufgd.edu.br/jspui/handle/prefix/57342023-09-22T05:09:46Z2023-08-29T00:00:00ZTítulo: Educação financeira: análise do endividamento e inadimplência familiar no Brasil
Autor(es): Teixeira, Pedro Augusto Andrade
Primeiro Orientador: Russo, Leticia Xander
Abstract: Financial planning and financial education are fundamental to assist individuals in their consumption and investment decisions, contributing to avoid debt situations. This study aims to analyze the indebtedness and default of Brazilian families between 2011 and 2022, in addition, the behavior of consumers is investigated. For this purpose, a time series model and data from the Consumer Indebtedness and Default Survey were used, which presents data on the population's indebtedness. The results obtained show a significant impact of the pandemic, with a substantial increase in both the number of indebted families and the number of defaulting families. This may have been influenced by factors such as job loss, income reduction and economic uncertainty.; La planificación financiera y la educación financiera son fundamentales para ayudar a las personas en sus decisiones de consumo e inversión, contribuyendo a evitar situaciones de endeudamiento. Este estudio tiene como objetivo analizar el endeudamiento y la morosidad de las familias brasileñas entre 2011 y 2022, además, se investiga el comportamiento de los consumidores. Para ello se utilizó un modelo de series de tiempo y datos de la Encuesta de Endeudamiento e Incumplimiento de los Consumidores, que presenta datos sobre el endeudamiento de la población. Los resultados obtenidos muestran un impacto significativo de la pandemia, con un aumento sustancial tanto del número de familias endeudadas como del número de familias morosas. Esto puede haber estado influenciado por factores como la pérdida de empleo, la reducción de ingresos y la incertidumbre económica.
Editor: Universidade Federal da Grande Dourados
Tipo: Trabalho de Conclusão de Curso2023-08-29T00:00:00Z