https://tede.unioeste.br/handle/tede/610 Sun, 03 May 2026 11:12:11 GMT 2026-05-03T11:12:11Z https://tede.unioeste.br/handle/tede/8361 Title: Análise de custos e benefícios de holdings para agricultores: um estudo de caso em municípios do Oeste do Paraná Autor: Limberger, Matheus Storchio Primeiro orientador: Rocha Jr., Weimar Freire da Abstract: This study aimed to analyze, through simulations and case studies, the costs and potential economic, tax, and inheritance benefits of establishing family holding companies in agribusiness in western Paraná. The research answers in which situations the adoption of this corporate structure is advantageous, considering aspects such as the costs of establishment and maintenance, the effects on the tax burden, and the efficiency in asset and succession organization. To this end, a qualitative approach was used based on interviews with producers who have already established holding companies, combined with the simulation of comparative scenarios between different succession strategies, in order to identify technical and economic conditions that justify, or not, the adoption of the family holding company as an instrument for rural asset planning. As a result, the research showed that the creation of family holding companies is, in general, an efficient option for the succession planning of rural producers in Toledo, Paraná, bringing economic and legal advantages, such as asset organization, conflict prevention, and tax savings. However, efficiency depends on the size of the estate, tax context, family structure, and governance. Risks include variations in municipal taxes (such as ITBI), future tax reassessment, operating costs, emotional issues, and conflicts between heirs. For small estates or those without sufficient income, a holding company may be disadvantageous. Thus, its adoption requires individualized analysis, as it is not a standardized solution. This research, therefore, contributed to a critical and realistic assessment of the applicability of this governance structure for interested organizations in the region. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Mon, 15 Dec 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8361 2025-12-15T00:00:00Z https://tede.unioeste.br/handle/tede/8360 Title: Instituições de ensino superior presencial em Toledo-PR e a contribuição no desenvolvimento local Autor: Bren, Gilmara de Fatima Primeiro orientador: Alves, Lucir Reinaldo Abstract: Higher education institutions (HEIs) are considered relevant elements for local development, as they promote socioeconomic progress and act as drivers of the economy. This study aimed to analyze the contribution of the main HEIs in the municipality of Toledo, based on data from the period between 1980 and 2025, seeking to understand how their actions are articulated with institutional missions and the demands of the territory. To this end, the research adopted a qualitative approach, with a case study design, and used the ORPHIC model as a central methodological reference, guiding both the construction of the questionnaire and the organization and interpretation of the data. The survey encompassed the scenario and scope of HEIs in the municipality, highlighting their contributions to society through their pillars and institutional documents, especially the Institutional Development Plan. The application of the ORPHIC model allowed for the systematization of information and the comparison of the performance of HEIs in the areas of teaching, research, and extension, making it possible to identify patterns of strategic alignment and differences in how each institution structures its actions. The results indicate that, although there are convergences regarding professional training and the provision of services relevant to the municipality, gaps persist related to the integration between research, outreach, and local demands, according to the perception of representatives of society. It was also observed that some institutions develop consistent internationalization and innovation initiatives, while others direct their efforts to specific areas according to their mission. It is concluded that the ORPHIC model favored the identification of the potential and limitations of higher education institutions (HEIs) in the municipal context, offering subsidies for the improvement of institutional planning and for reflections focused on public policies. The investigation reveals evidence of transformations in the local educational and productive dynamics, especially in the strengthening of institutional networks and the formation of human capital. The data point to possible paths to expand the relationship between institutions and local development, while also raising questions that require further investigation themes explored throughout the dissertation. Thus, the study suggests a careful look at the relationships between higher education and development, opening space for in-depth reflections throughout the work. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Tue, 09 Dec 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8360 2025-12-09T00:00:00Z https://tede.unioeste.br/handle/tede/8359 Title: Análise evolutiva da eficiência técnica das cooperativas de crédito com atuação no Estado do Paraná entre os anos 2014, 2019 e 2024 Autor: Castro, Luiz Fernando Rocha de Primeiro orientador: Stamm, Cristiano Abstract: Credit cooperativism plays a strategic role in the Brazilian financial system, particularly in strengthening regional development and supporting agribusiness activities. In this context, evaluating the efficiency of these institutions becomes essential to understand their performance in the use of productive resources and the economic and social impacts associated with their operations. This study aims to analyze the efficiency of credit cooperatives operating in the state of Paraná in the years 2014, 2019, and 2024, considering both technical efficiency and the evolution of productivity over time. To this end, Data Envelopment Analysis (DEA) was employed using the output-oriented BCC model, complemented by the inverted frontier approach, the Savage weighting method, and the Malmquist Productivity Index. The sample consisted of 69 credit cooperatives with continuous operations over the analyzed period, using administrative and personnel expenses as inputs, and credit operations, total deposits, and equity as outputs. The results indicate a high degree of heterogeneity in cooperative performance, with low average efficiency scores and full efficiency concentrated in a limited number of units. The application of the Savage method showed that only a few cooperatives maintain consistent performance even under adverse scenarios, while the Malmquist Index revealed that, in the period from 2014 to 2019, productivity gains were predominantly associated with improvements in technical efficiency, whereas between 2019 and 2024 a greater contribution of technological change was observed. It is concluded that the strengthening of credit cooperatives in Paraná has occurred mainly through internal managerial improvements, highlighting the importance of strategies focused on operational efficiency and investment in technological innovation to promote sustainable long-term gains and regional development. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Tue, 10 Feb 2026 00:00:00 GMT https://tede.unioeste.br/handle/tede/8359 2026-02-10T00:00:00Z https://tede.unioeste.br/handle/tede/8263 Title: O uso da estratégia associativa no desenvolvimento da agricultura familiar nos municípios lindeiros do Lago de Itaipu/PR Autor: Rodrigues, Maria Carolina de Oliveira Sestak Primeiro orientador: Schneider, Mirian Beatriz Abstract: Family agribusiness emerges as a relevant alternative for income diversification, value addition and job generation. However, this sector confronts several challenges that limit its development, standing out the high level of informality and low adherence to Inspection System. In this context, Animal Origin Product (AOP) chains are at a critical discussion point, especially regarding to safe food production from sanitary, socially fair and sustainable point of view. The present study aimed to investigate the current situation of AOP production and processing in municipalities of the Western Region of Parana State. Based on collected data, possible impacts of implementing a consortium among municipalities bordering Lake Itaipu were analyzed, focusing on validation of products originating from family farming, especially with regard to monitoring and sanitary inspection of AOP. The proposal aims to improve compliance with sanitary standards, increase AOP production and diversify agricultural families’ income. For this purpose, it was adopted an interview-based methodology, in that participants answered a set of questions related to inspection systems and producer adherence in their respective regions. Obtained data were analyzed qualitatively and quantitatively, in order to comprehensively and understand the faced difficulties. Results indicated that actual situation presents limiting factors: most professionals do not act exclusively as SIM managers; slaughterhouses shortage with permanent inspection, and inhabitant’s number, GDP per capita and HDI do not influence agro-industries number. Regarding to inspection agencies, there is a lack of interest from producers, absence of adequate physical structure, bureaucracy and low incentive from government officials. However, it was noted that there is a close relationship between producers and municipal leaders and that managers and producers do not show benefits knowledge of implementing Inspection Systems through an Intermunicipal Consortium. It is expected that consortium implementation have positive impacts, especially in terms of health compliance, increased production and improvement of socioeconomic factors. This initiative can be considered a viable solution to overcome limits confronted by family agribusinesses, promoting more sustainable and equitable region development. Obtained data in this study and the possibilities discussed regarding to consortium viabilization can contribute significantly to formulation of public policies more effective and to development of strategies aimed at strengthening family farming and agribusiness in Parana State, Western Region. Publisher: Universidade Estadual do Oeste do Paraná Tipo do documento: Dissertação Thu, 04 Sep 2025 00:00:00 GMT https://tede.unioeste.br/handle/tede/8263 2025-09-04T00:00:00Z