FlorestaPub Date : 2023-07-03DOI: 10.5380/rf.v53i4.70785
Gilson Luis Kolenez, J. Moreira, Romano Timofeiczyk Junior, F. Simioni, J. G. D. Silva
{"title":"THE EFFECT OF THE ADOPTED TAX TREATMENT ON THE PROFITABILITY OF FORESTRY","authors":"Gilson Luis Kolenez, J. Moreira, Romano Timofeiczyk Junior, F. Simioni, J. G. D. Silva","doi":"10.5380/rf.v53i4.70785","DOIUrl":"https://doi.org/10.5380/rf.v53i4.70785","url":null,"abstract":"Brazilian tax matters are characterized by complexity, diverse legislation, and difficulties in complying with the requirements imposed by tax authorities. This article aims to elucidate the impact of the adopted tax treatment and its viable possibilities in the management, accounting","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47885214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-07-03DOI: 10.5380/rf.v53i3.83579
Gelso Pacheco Neto, Philipe Ricardo Casemiro Soares, C. A. Dalmaso, Maria Raquel Kaineski, J. D. F. Milani, Alexandre Nascimento de Almeida
{"title":"LICENSING AND ENFORCEMENTIN MUNICIPAL ENVIRONMENTAL DEPARTMENTS IN THE STATE OF RIO GRANDE DO SUL, BRAZIL","authors":"Gelso Pacheco Neto, Philipe Ricardo Casemiro Soares, C. A. Dalmaso, Maria Raquel Kaineski, J. D. F. Milani, Alexandre Nascimento de Almeida","doi":"10.5380/rf.v53i3.83579","DOIUrl":"https://doi.org/10.5380/rf.v53i3.83579","url":null,"abstract":"This study evaluated the environmental departments of some municipalities in Rio Grande do Sul, Brazil, regarding their structure and licensing and enforcement processes. Information was collected through online questionnaires sent to municipalities. The questionnaires addressed the staff, the training of the technical staff and the work structure of the environmental departments in the municipalities. Evaluations and classifications were conducted using the classification tree technique based on municipal data on the environmental licenses issued, and additionally the infraction notices issued as response variables. Thus, it was observed that human resources, effective civil servants and the work team composition are the variables that best explain the issuance behavior of the municipal environmental licenses, and in parts the infraction notices. The other variable that most satisfactorily explains the issuance of infraction notices in the municipalities is the use of their own website with environmental software in the environment departments.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44735402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-07-03DOI: 10.5380/rf.v53i4.81004
A. H. C. Ramalho, N. Fiedler, Ruan Specimille Falcão, Kaíse Barbosa De Souza, T. R. Moreira, Thiago Nunes da Silva Macedo
{"title":"MECHANIZED WOOD HARVESTING APTITUDE ZONING","authors":"A. H. C. Ramalho, N. Fiedler, Ruan Specimille Falcão, Kaíse Barbosa De Souza, T. R. Moreira, Thiago Nunes da Silva Macedo","doi":"10.5380/rf.v53i4.81004","DOIUrl":"https://doi.org/10.5380/rf.v53i4.81004","url":null,"abstract":"The need to increase forest enterprises productivity has demanded higher levels of mechanization. The objective of this study was to evaluate the suitability of areas in Espírito Santo State to implement mechanized wood harvesting using short log system. To prospect suitable areas for mechanization, algebra map of Eucalyptus edaphoclimatic zoning, land use and occupation, slope, conservation units and their respective buffer zones was performed. Thus, suitability zones were defined based on edaphoclimatic conditions for evaluated species, with temperatures between 19 and 26ºC, water deficit from 30 to 210 mm and annual average rainfall between 900 and 1800 mm defined as suitable. Land use and occupation was classified as fit, fit with type II limitation, fit with type III limitation and unfit. For slope classes, three categories were created: fit (0 - 27º), fit with limitation type I (27.1 - 35º) and unfit (> 35º). Results showed that State has 39.45% of its entire area able to implement mechanized wood harvesting for Eucalyptus and 47.91% is unfit. With results, authors concluded that Northeast micro-region stood out with large areas suitable for Eucalyptus harvest mechanization and employed methodology has potential for use and adaptation in other study areas around world.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42889360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-07-03DOI: 10.5380/rf.v53i3.85520
Tarcísio Viana de Lima, Ana Lícia Patriota Feliciano, L. Marangon, Emmanoella Costa Guaraná Araujo, Thiago Cardoso Silva, K. Chagas
{"title":"Aspidosperma discolor A. DC. SEEDLING GROWTH UNDER DIFFERENT SHADING LEVELS","authors":"Tarcísio Viana de Lima, Ana Lícia Patriota Feliciano, L. Marangon, Emmanoella Costa Guaraná Araujo, Thiago Cardoso Silva, K. Chagas","doi":"10.5380/rf.v53i3.85520","DOIUrl":"https://doi.org/10.5380/rf.v53i3.85520","url":null,"abstract":"This study aimed to evaluate the development of Aspidosperma discolor A. DC. seedlings two different origins subjected to full sunlight or different shading levels in a forest nursery, in addition to identifying its effective ecological group. Closed and pre-mature greenish-yellow colored follicles were collected from 10 randomly selected mother trees in two natural populations of lowland Dense Ombrophilous Forest fragments, both in Pernambuco, Brazil. The seedlings of these seeds were developed under different shading levels. After the seedlings were developed, the following variables were evaluated: number of leaves, leaf area and dry biomass. The species showed favorable phenotypic plasticity for its acclimatization in environments with moderate to intermediate shading conditions, a characteristic evidenced in small gaps; as well as for dense conditions, typical of vegetation with a closed canopy. A shading level of 50% stood out to produce A. discolor seedlings in a forest nursery, as it favors greater growth and biomass of the shoot and root parts. In addition, it presents peculiar ecological behavior of facultative sciophilous taxa or intermediate succession stages.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44446481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-03-31DOI: 10.5380/rf.v53i2.83247
L. Portal-Cahuana, José Andrés Hideki Kohagura-Arrunátgu, César Eduardo Martin Flores-Grandez, Tatiana de María De María Frías-Quiñones, M. Tomazello-Filho
{"title":"WOOD ANATOMICAL STRUCTURE AND DENSITY OF Tachigali aubl SPECIES OCCURRING IN THE SOUTHEASTERN PERUVIAN AMAZON FOREST","authors":"L. Portal-Cahuana, José Andrés Hideki Kohagura-Arrunátgu, César Eduardo Martin Flores-Grandez, Tatiana de María De María Frías-Quiñones, M. Tomazello-Filho","doi":"10.5380/rf.v53i2.83247","DOIUrl":"https://doi.org/10.5380/rf.v53i2.83247","url":null,"abstract":"","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48953316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-03-31DOI: 10.5380/rf.v53i2.78754
Jianne Rafaela Mazzini de Souza, R. Castro, Ivaldo da Silva Tavares Júnior, Reginaldo Arthur Gloria Marcelino, Rakiely Martins da Silva, Sherellyn Daphnee Alves Moretti
{"title":"STEM TAPERING OF Eucalyptus spp. USING DIFFERENT CONFIGURATIONS OF ARTIFICIAL NEURAL NETWORKS","authors":"Jianne Rafaela Mazzini de Souza, R. Castro, Ivaldo da Silva Tavares Júnior, Reginaldo Arthur Gloria Marcelino, Rakiely Martins da Silva, Sherellyn Daphnee Alves Moretti","doi":"10.5380/rf.v53i2.78754","DOIUrl":"https://doi.org/10.5380/rf.v53i2.78754","url":null,"abstract":"The objective of this work was to test and evaluate different configurations of artificial neural networks (ANNs) for modeling tree stem taper in Eucalyptus spp. in strands in the microregion of Pirapora, Minas Gerais. The data used came from 8,410 Eucalyptus spp. at different speeds. The quantitative variables measured were: age, total height, diameter at the height of 1.30 m (dbh), diameter and height in different positions on the stem. The only qualitative variable measured was the clone. Four scenarios were evaluated: scenario 1 with Ht, dbh, hi, A and Clone inputs; scenario 2 with Ht, dbh, hi and Clone; scenario 3 with Ht, dbh, hi and A; and scenario 4 with Ht, dbh and hi. We tested different ANNs topologies of the Multilayer Perceptron type. The ANNs 102 (neurons in the hidden layer = 18; function = Exponential; algorithm = Rprop), 91 (neurons in the hidden layer = 19; function = Exponential; algorithm = Rprop), 13 (neurons in the hidden layer = 7; Function = Exponential; Algorithm = SCG) and 27 (neurons in the hidden layer = 6; function = Exponential; algorithm = Rprop) presented the best measures of statistical accuracy in training to predict the bottleneck in scenarios 1, 2, 3 and 4, respectively. The ANN 103 (neurons in the hidden layer = 19; function = Exponential; algorithm = Rprop) from scenario 1 presented good statistical results in the validation. Thus, the ANNs were efficient in predicting the diameter along the Eucalyptus spp stem.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44183723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-03-31DOI: 10.5380/rf.v53i2.79482
Felipe Martins de Oliveira, E. S. Lopes, N. Fiedler, Alysson Braun Martins
{"title":"VISIBILITY AND POSTURE OF OPERATORS IN HARVESTERS WITH LATERAL AND FRONT COUPLING CRANES","authors":"Felipe Martins de Oliveira, E. S. Lopes, N. Fiedler, Alysson Braun Martins","doi":"10.5380/rf.v53i2.79482","DOIUrl":"https://doi.org/10.5380/rf.v53i2.79482","url":null,"abstract":"In mechanized timber harvesting operations, it is possible to verify ergonomic inadequacies, such as poor visibility and inappropriate postures, which can cause risks to the safety and health of workers, with effects on the operational performance of the machines. In this context, the objective of this work was to evaluate the effects of the positioning of the coupling crane in harvesters concerning the visibility and postures of forestry operators. For this, the study was carried out in clear-cutting operations in eucalyptus stands, evaluating a harvester with a frontal coupling crane and another with lateral coupling, as well as operators per machine. To determine effective times and typical postures, filming and freezing of images were performed. Then, the Skogforsk and Rapid Upper-Limb Assessment (RULA) methods were used to assess visibility and posture, respectively. Angulation and posture data were compared between machines by the Student's t test. Front and side visibility remained within acceptable limits, but the side crane harvester required operators to have an average head tilt angle of 15º, 50% higher than with the front crane. Consequently, in the postural evaluation, the one with the lateral crane presented score 3 and action level 2 86% of the time, suggesting further investigations, while the other presented score 2 and action level 1 81% of the time, being acceptable if not maintained or repeated for long periods. Therefore, the positioning of the crane coupling on the machine requires a reorganization of the workstation, mainly the machine's display.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45565942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-03-31DOI: 10.5380/rf.v53i2.86838
T. Ho, D. Biondi, Antonio Carlos Batista, A. Martini
{"title":"BIBLIOMETRIC REVIEW OF THE FOREST AS A TOOL FOR ENVIRONMENTAL EDUCATION","authors":"T. Ho, D. Biondi, Antonio Carlos Batista, A. Martini","doi":"10.5380/rf.v53i2.86838","DOIUrl":"https://doi.org/10.5380/rf.v53i2.86838","url":null,"abstract":"The contact with the forest started in childhood enables the construction of values with nature. Bibliometric studies can help in the search for works on the forest theme. Thus, the objective of this work was to analyze the general panorama of scientific research on environmental education activities related to the forest, through bibliometric characterization in WoS and Scopus databases. The works were filtered from search codes that covered the theme. All articles were checked, and those that carried out environmental education activities and used the forest as a base were considered valid. The filtering resulted in 102 articles, of these, 62 articles it was possible to carry out a methodological analysis. Articles from 37 countries were found, with a greater number for the USA and 274 different authors, but the majority (93.4%) published only one manuscript. In the methodological analysis, most include non-formal teaching in specific environmental education activities. The forest in general is used for works focused on environmental perception and awareness, and the most used environmental interpretation techniques are field practices, in guided and self-guided interpretive trails. More than 50% of the articles do not justify the applied method and several works show methodological flaws that make it difficult to replicate the practices in other studies. It is concluded in the bibliometric analysis that there are a variety of authors talking about the subject, but a reference specialist author was not identified. The methodological flaws found prove the challenges of obtaining scientific advances in environmental education from the forest.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46915023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-03-31DOI: 10.5380/rf.v53i2.84299
Geneilson Evangelista da Silva, Francisca Maria Sousa Barbosa, Alecksandra Vieira de Lacerda
{"title":"ANALYSIS OF THE HORIZONTAL STRUCTURE OF THE YOUNG REGENERANT BANK IN A DEGRADED RIVERSIDE ECOSYSTEM IN THE SEMIARID OF PARAIBA","authors":"Geneilson Evangelista da Silva, Francisca Maria Sousa Barbosa, Alecksandra Vieira de Lacerda","doi":"10.5380/rf.v53i2.84299","DOIUrl":"https://doi.org/10.5380/rf.v53i2.84299","url":null,"abstract":"The objective was to evaluate the structure of the young regenerating stratum in a degraded riverside area of caatinga in the Serra Branca-PB, the semiarid region of Paraíba. Two inventories were performed, one in the dry season (September/2019) and the other in the rainy season (March/2020). In the riparian area, 50 contiguous plots of 10 X 20 m were allocated. In the center of each plot, subplots of 1 X 1 m were plotted, totaling 50 m2, for the evaluation of the regenerating stratum. The density, frequency, dominance, and importance value parameters were calculated. The heterogeneity of the floristic community was determined by the Shannon diversity index (H') and Pielou's evenness index (J'). In both inventories, 39 species distributed in 31 genera and 14 families were recorded. In the dry period, the species with the highest importance value were respectively Alternanthera tenella Colla, Sida galheirensis Ulbr. and Fabaceae 1. Related to the rainy season, the species with the highest importance value were Urochloa decumbens (Stapf), R.D.Webster, Blainvillea acmella (L.), Philipson, and Boerhavia diffusa L. The diversity and evenness values were 1.22 nats.ind.-1 and 0.49 (dry season) and 2.59 nats.ind.-1 and 0.71 (rainy season), respectively. The results obtained in the two inventories were similar to other studies in these same conditions of degraded caatinga. The study also demonstrated that this area is in an initial stage of ecological succession, with a predominance of exotic species in both inventories (dry and rainy).","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49291432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
FlorestaPub Date : 2023-03-31DOI: 10.5380/rf.v53i2.86517
C. A. Gabriel, P. Cassol, G. L. Mumbach, Mário Chaves Moraes Neto
{"title":"EUCALYPTUS RESPONSE TO THE APPLICATION OF LIMESTONE, GYPSUM, AND LIME MUD IN HUMIC CAMBISOL","authors":"C. A. Gabriel, P. Cassol, G. L. Mumbach, Mário Chaves Moraes Neto","doi":"10.5380/rf.v53i2.86517","DOIUrl":"https://doi.org/10.5380/rf.v53i2.86517","url":null,"abstract":"Eucalyptus response to limestone, gypsum, and lime mud application in Humic Cambisol. This study aimed to evaluate the development of Eucalyptus dunnii Maiden in Humic Cambisol in the Santa Catarina. Individuals were treated with doses and application forms of dolomitic limestone, gypsum, and lime mud. The experiment was conducted in the field, testing the following treatments: T1 – control; T2 – 3.5 t ha-1 of limestone in total area; T3 – 1.75 t ha-1 of limestone in the planting strip; T4 – 3.5 t ha-1 of limestone in the planting strip; T5 – 3.5 t ha-1 of lime mud in the planting strip; T6 – 3.5 t ha-1 of limestone + 2.75 t ha-1 of gypsum in the planting strip; T7 – 1.75 t ha-1 of limestone in the furrow; T8 – 1.75 t ha-1 of limestone + 1.38 t ha-1 of gypsum in the furrow; T9 – 1.38 t ha-1 of gypsum in the furrow. The treatments were applied in April 2016, six months after the seedlings were planted. In total, four forest inventories were carried out, measuring plant height and diameter, from 2019 to 2022. Soil samples up to a depth of 0.40 meters were collected at 31 and 56 months after application of treatments, determining the relationships Ca/Mg and Mg/K. None of the variables, measured or calculated, of the plants were significantly altered as a function of the treatments. Ca/Mg ratios were higher under lime mud and gypsum, whereas Mg/K ones, under treatments with dolomitic limestone.","PeriodicalId":53573,"journal":{"name":"Floresta","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43791463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}