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The article analyses a recurrent question about the loss of centrality of labor with technological innovations and immaterial labor, both from a theoretical and empirical point of view. Theoretically, the centrality of labor is discussed both in relation to the theory of labor value as a form of social domination in capitalism, and in relation to the limits of technological unemployment in this mode of production. Empirically, the article presents world and Brazilian economic data on the main causes of unemployment, comparing them with technological unemployment. [ABSTRACT FROM AUTHOR]

Banco do Brasil's Carteira de Crédito Agrícola e Industrial (CREAI) was the most important institution for financing production in Brazil until the creation of the BNDE in 1952. However, the work aimed at evaluating its performance is still scarce, even in the face of his contribution in the period from 1937 to 1969, marked by the Import-Substituting Industrialisation and developmentalism. The main hypothesis points out that, despite having innovated by institutionalizing credit for production for the first time, the main limiting factor for CREAI's performance was its funding structure. The primary source is the Banco do Brasil reports presented at the General Shareholders' Meetings, using here the statistics of financing of economic activities and resource structure. The results confirm the hypothesis but also highlight that the predominance of the agricultural sector cannot underestimate the importance of the portfolio to industry financing, for the first time in an official way. [ABSTRACT FROM AUTHOR]

Purpose: To analyze the value relevance of the new operating result proposed by ED/2019/07 in Brazilian companies in relation to the gaap and non-gaap measure, assessing the relevance of the new operating result associated with the market value of companies. Methodology: We used economic and financial data, available at Economatica, from 149 companies from the 9 economic sectors of B3, which had the annual information necessary to carry out the study in the period from 2010 to 2019. For data analysis, we used a restatement of the current income statement, to assess the new operating income provided for in the Exposure Draft. To assess value relevance, the model by Ohlson (1995) was used, which allows evaluating the explanatory power of the R2 of the regression. Results: The results of the analyzes suggest that, for the analyzed companies, the value relevance of New Operating Income (R²=0.4439) is higher than EBITDA (R² = 0.4321), followed by Net Income (R² = 0.4094). Such results show that the New Operating Result has greater explanatory power for the companies' market value. In this sense, the results corroborate the conclusions of Barton et al. (2010) in which the Operating Result and EBITDA have greater value relevance than the gaap measure and, consequently, a greater association with stock returns. Contributions of the Study: The study provides empirical evidence on the possible impacts of the new income statement, with practical implications, and on how the change in the presentation of the income statement can impact the predictability of actions. In addition to theoretical and practical contributions, as it is a future standard that, it seems, will be implemented in the coming years, this research can contribute to accounting professionals, auditors and regulatory bodies in understanding the benefits and impacts of the proposed changes. [ABSTRACT FROM AUTHOR]

The fisheries productivity of the Amazon coast is directly related to the dynamics of the mangrove forests. In these maretórios, the crab production chain (U. cordatos) has great socioeconomic importance. The aim of this article is to carry out an analysis of the socio-spatial dynamics of the crab production chain in the maretório of RESEX Caeté-Taperaçu, Bragança/PA. Between May and June 2017, and in October 2018, We interviewed 100 crab fishermen who work daily in the mangroves surrounding the PA-458 highway, and a sample of 20% of these were heard again in July 2021 in order to update economic data. In recent decade, crab capture has evolved from a merely sporadic activity and selfconsumption to a complex production chain. The intensification of the processing of crustacean meat, which has increasingly included women in the production process, has increased fishing efforts, generating an average catch per unit of effort (CPUE) of 152 units/fisherman/day. The intermediary agents involved in the chain have contributed to the loss of independence and autonomy of the fishermen that tied to them, do not choose to whom and with whom to market the results of fisheries, increasing the complexity of working relationships. [ABSTRACT FROM AUTHOR]

Purpose: Analyze the relevance of Goodwill for the Brazilian capital market and verify for possible differences in periods of economic recession. Methodology: Economic and financial data of companies that trade shares in Brazil, Bolsa e Balcão (B3) were used quarterly in the period from 2011 to 2018. To measure the relevance of Goodwill, the residual value assessment model that is based on Ohlson's studies (1989) and Ohlson (1995). For data analysis, quantile regression was chosen, in quantiles 0.10; 0.25; 0.50; 0.75 and 0.90. Results: The market reacts positively to the increase in Goodwill at all levels (0.10; 0.25; 0.50; 0.75; 0.90) of the companies analyzed, which suggests that the increase in its value in relation to the asset it implies an increase in market value, not only on average, but for all companies, which converges with the findings of Hartwig (2018) and Faleiro and Souza (2018). In periods of economic recession, it is clear that the companies allocated in the 0.25, 0.50 and 0.90 quantiles are sensitive to a decrease in market value, which shows that the crisis has implications for these companies. In addition, there is no significant difference in the relevance of Goodwill in times of economic crisis and in periods of non-existence of the economic crisis. Contributions of the Study: As a theoretical contribution, we highlight the collection of data in a more timely manner, in which the Market Value variable was collected on the date of publication of the reports and the use of quantile regression, a different approach, in which we can observe in which range the variation of the Goodwill is more relevant to the market. Even so, it is emphasized that the results of the study are important for external users, especially when considering the discussion that occurs in the IASB about Goodwill. [ABSTRACT FROM AUTHOR]

In statistics or economics, namely in the regression analysis a Dummy variable is one that takes the value of "zero" or "one" pointing to the absence of presence or presence. Variables are used to create data in mutually exclusive categories. In the analysis of regression, the different variables may be influenced not only by quantitative variables, but also by qualitative variables. In this sense, the present study proposes to conceptualize as dummy variables and to identify a form of incorporation into the regression model. The objective is to obtain a qualitative study with an exploratory focus using the method of bibliographic research based on the systematic review and bibliometric study. The bibliographic study made possible an analysis of researches in the scientific bases of Scopus referring to the theme. The measurement and retrieval of results occurs through VOSviewer software. The study addresses the four countries with the highest number of publications and also presents the journals that have stood out the most. It is important to highlight that an application of the study together with other scientific areas, since it is an initial research, observed is the teaching is comprehensive in several areas of knowledge. [ABSTRACT FROM AUTHOR]

O estado do Espírito Santo apresenta flutuações de curto prazo em seu nível de atividade ("ciclos de negócios") que são, em média, duas vezes mais voláteis que flutuações ocorridas no Brasil. Adicionalmente, há diferenças, em termos de duração, entre os ciclos ocorridos no estado e país. Por conta disso, o objetivo do presente trabalho é construir uma cronologia mensal de recessões para o Espírito Santo ao longo do período compreendido entre janeiro de 1991 e março de 2012. Em termos de durações médias, verificou-se que, ao longo do período analisado, o Espírito Santo passou por um maior número de recessões que o Brasil. Por outro lado, em termos de durações medianas, notou-se que as recessões tendem a perdurar menos no Estado que no país, apesar de sua maior volatilidade relativa. Em conjunto, esses resultados fornecem uma primeira caracterização empírica dos períodos recessivos ocorridos no estado nos últimos 20 anos, assim como uma comparação em relação ao contexto nacional. [ABSTRACT FROM AUTHOR]