Sigismundo Bialoskorski Neto

Um ensaio sobre desempenho econômico e participação em cooperativas agropecuárias

This essay analyzes the member participation in general as-sembly and educational committees in agricultural cooperatives in func-tion of economic objective function, members’ number, and economic performance. There are analyses of two regression models that show the participation is an inverse function of economic performance in coopera-tives and the educational committee participation occurs in functions to intensify the member relations in cooperative with problems with mem-ber economic activity. At the end it is possible also indicate that member participation is important to corporate governance transparency in agri-cultural cooperative but there is a dichotomy because the best economic performance in cooperatives could not incentive member participation and in consequence the governance transparency that needs additional costs to correct this deficiency.

REGRESSÃO DOS MÍNIMOS QUADRADOS PARCIAIS PARA ANALISAR A PERCEPÇÃO DOS CUSTOS DE GOVERNANÇA CORPORATIVA EM UMA COOPERATIVA DE CRÉDITO

To improve the efficiency and transparency of credit unions and strengthen these cooperatives, Brazils Central Bank diagnosed the governance characteristics of credit unions and recommended a number of good practices. To adopt the corporate governance practices there is a cost associated with this new practice. The allocation of resources cooperative is subject that has been little discussed in the management of research. Thus, this work aims to study the perception of the costs of corporate governance practices in a credit union by the member. For this, it developed a model consists of a perception index of the costs of corporate governance practices. Our results indicate that there is significant positive relationship between the variables used and the perception index of the costs of corporate governance practices. And besides, there is a positive relationship between the intrinsic characteristics of the cooperative and the perception of the benefits generated by the cooperative.

Impactos dos acordos comerciais sobre as exportações de soja, café, aves e suínos das cooperativas agropecuárias brasileiras

O presente estudo tem como objetivo mensurar os efeitos quantitativos sobre as exportacoes de commodities agricolas das cooperativas brasileiras em funcao de cenarios diversos baseados nas possibilidades de negociacao comercial que se colocam para o Brasil. Assim tem-se enfase nas exportacoes de commodities onde ha uma maior influencia do movimento cooperativo. Um modelo computavel de equilibrio geral e utilizado para simular cenarios alternativos de abertura comercial para a economia brasileira e seus impactos sobre os setores de interesse. Resultados de estudos anteriores tambem sao considerados. Buscou-se identificar quais seriam os interesses maiores para as cooperativas do Brasil nas negociacoes desses acordos, considerando os impactos esperados sobre producao e fluxos comerciais. Os resultados mais favoraveis, considerando os cenarios considerados e os setores de elevada participacao das cooperativas podem ser resumidos como: uma liberalizacao multilateral parcial para os setores de aves e suinos e de soja, um acordo comercial Mercosul-UE para os setores de soja e cafe, e a Alca completa para o setor de cafe.

Monitoring practices in Brazilian credit unions: a study on monitoring and accounting indicators

Monitoring helps in incentive mechanisms and punishment because it allows us to observe the behavior and give credibility to the system because the agent understands that monitoring is to redevelop or punish their attitudes. It requires the development of a monitoring framework that recognizes the existence of heterogeneity of members and that allows the survival of the cooperative organization. In addition, a monitoring economic results and to provide services and control by multiple principals who are cooperative members is necessary. Therefore, monitoring reduces moral hazard and thus increases the efficiency of the organization. It is critical to monitor the economic results and to provide services and control by multiple principals who are members of the cooperative. This therefore cooperatives have economic objectives for the provision of services to their members. The research question is: higher compliance monitoring practices indicated by the Central Bank (BACEN) influences the financial statements as assets, revenues and surplus? Thus, the aim of this work is to identify if certain accounting information is influenced by greater adherence to monitoring practices. This research aims to contribute to the understanding of the relationship between monitoring practices, which possibly implies the reduction of agency costs and consequently the efficiency of cooperative organizations, and accounting information as an asset, revenue and surplus. After the analysis of the mean difference test, we can see that the higher compliance monitoring practices indicated by the Central Bank can influence a higher asset value, higher value of revenue and a higher surplus in credit unions. Not being able to infer that a greater adherence monitoring practices directly influence asset, revenue and surplus or those variables that influence higher compliance monitoring practices have become a problem of endogeneity. Can only infer that there is an influence between greater adherence practices and monitoring these variables.

Identificação de Características das Cooperativas Agropecuárias que Influenciam a Geração de Valor Adicionado

This research aims to determine the strategic variables of adding value to influence the generation of value added of agricultural cooperatives. For this, we used the mean difference of the different strategies for adding value, MannWhitney and Kruskal-Wallis tests, with data from 76 agricultural cooperatives in the state of Rio Grande do Sul from 2011 to 2012. As a result, it was observed that the characteristics that affect the value added cooperatives are the presence of agribusiness, the brand itself and present the main soy product. However, when the tests are performed with the value added per cooperative, only the presence of own brand proved to be statistically different, though at a lower level of significance. Evaluating strategic variable region, the results are presented in a manner contrary, since the value added showed no statistically different between regions, but when the tests are performed with the value added by cooperating can verify significant differences.