Family farms - whether small, medium-sized or large - remain as the largely predominant unit of production in agriculture throughout the world. This work examines the succession process in such entrepreneurships, through which the accumulated knowledge in management and the business assets are...

The promotion of the transition of family farms to the next generations leads to consequences to the whole agricultural sector. Progress and economical and social stability are associated to the continuity of the rural entrepreneurships. Public policies to Brazilian agriculture must consider its...

The promotion of the transition of family farms to the next generations leads to consequences to the whole agricultural sector. Progress and economical and social stability are associated to the continuity of the rural entrepreneurships. Public policies to Brazilian agriculture must consider its...

Family farms - whether small, medium-sized or large - remain as the largely predominant unit of production in agriculture throughout the world. This work examines the succession process in such entrepreneurships, through which the accumulated knowledge in management and the business assets are...

Este artigo avalia a sustentabilidade da política fiscal do Rio Grande do Sul a partir de um modelo de correção de equilíbrio com mudanças Markovianas de regime. São estudadas as dinâmicas de curto e de longo prazo da política fiscal do Estado no período compreendido entre 1970 e 2007....

Portuguese Abstract: O presente estudo tem por objetivo principal analisar o esenvolvimento educacional na região metropolitana de Natal, Rio Grande do Norte, por meio do índice IDEB numa sequência bienal composta por três períodos (2005, 2007 e 2009). Como suporte metodológico, nesta...

A bootstrap algorithm proposed by Psaradakis (2001) for hypothesis testing in I(1) regressions is discussed and shown to be valid only under the null hypothesis. A simple correction making the procedure valid under both the null and the alternative hypothesis is proposed.

This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I find that DAC in firms with “bad news” are expected to be understated...

Brazilian agriculture developed significantly over the last decades, transforming Brazil in one of the World's major agricultural and livestock producer. Specifically, the Southern Region, object of this study, in 2006 accounted for approximately 28.8% of the value of agricultural production...

Among the economic activities in Brazil's Midwest region, agriculture has an important role in the regional economy, with the aim of this study to evaluate the recent situation of regional agriculture in order to identify constraints and opportunities for development and discuss actions that may...