9 resultados para Corporate social and environmental accounting practices

em Universidad Politécnica de Madrid


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In the framework ofthe National Research Plan2008-2011, our research poses estrategy for the design and evaluation of plans and programmes of urban integrated regeneration. The objective is to develop a study on the role of rehabilitation of buildings in concepts like urban integration, social cohesion and environmental responsibility. The research proposes a methodological tool for evaluating urban regeneration processes from a holistic perspective that can serve as a guide for governments and technical teams to address intervention in consolidated urban areas with physical and socio-economic problems. The development of the tool has inevitably led to delve into different areas where you can intervene but has not lost sight of the complex interplay of factors involved in the process.It is an open source tool to visualize Urban Integrated Rehabilitation processes.

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The authors are from UPM and are relatively grouped, and all have intervened in different academic or real cases on the subject, at different times as being of different age. With precedent from E. Torroja and A. Páez in Madrid Spain Safety Probabilistic models for concrete about 1957, now in ICOSSAR conferences, author J.M. Antón involved since autumn 1967 for euro-steel construction in CECM produced a math model for independent load superposition reductions, and using it a load coefficient pattern for codes in Rome Feb. 1969, practically adopted for European constructions, giving in JCSS Lisbon Feb. 1974 suggestion of union for concrete-steel-al.. That model uses model for loads like Gumbel type I, for 50 years for one type of load, reduced to 1 year to be added to other independent loads, the sum set in Gumbel theories to 50 years return period, there are parallel models. A complete reliability system was produced, including non linear effects as from buckling, phenomena considered somehow in actual Construction Eurocodes produced from Model Codes. The system was considered by author in CEB in presence of Hydraulic effects from rivers, floods, sea, in reference with actual practice. When redacting a Road Drainage Norm in MOPU Spain an optimization model was realized by authors giving a way to determine the figure of Return Period, 10 to 50 years, for the cases of hydraulic flows to be considered in road drainage. Satisfactory examples were a stream in SE of Spain with Gumbel Type I model and a paper of Ven Te Chow with Mississippi in Keokuk using Gumbel type II, and the model can be modernized with more varied extreme laws. In fact in the MOPU drainage norm the redacting commission acted also as expert to set a table of return periods for elements of road drainage, in fact as a multi-criteria complex decision system. These precedent ideas were used e.g. in wide Codes, indicated in symposia or meetings, but not published in journals in English, and a condensate of contributions of authors is presented. The authors are somehow involved in optimization for hydraulic and agro planning, and give modest hints of intended applications in presence of agro and environment planning as a selection of the criteria and utility functions involved in bayesian, multi-criteria or mixed decision systems. Modest consideration is made of changing in climate, and on the production and commercial systems, and on others as social and financial.

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The Universidad Politécnica of Madrid (UPM) includes schools and faculties that were for engineering degrees, architecture and computer science, that are now in a quick EEES Bolonia Plan metamorphosis getting into degrees, masters and doctorate structures. They are focused towards action in machines, constructions, enterprises, that are subjected to machines, human and environment created risks. These are present in actions such as use loads, wind, snow, waves, flows, earthquakes, forces and effects in machines, vehicles behavior, chemical effects, and other environmental factors including effects of crops, cattle and beasts, forests, and varied essential economic and social disturbances. Emphasis is for authors in this session more about risks of natural origin, such as for hail, winds, snow or waves that are not exactly known a priori, but that are often considered with statistical expected distributions giving extreme values for convenient return periods. These distributions are known from measures in time, statistic of extremes and models about hazard scenarios and about responses of man made constructions or devices. In each engineering field theories were built about hazards scenarios and how to cover for important risks. Engineers must get that the systems they handle, such as vehicles, machines, firms or agro lands or forests, obtain production with enough safety for persons and with decent economic results in spite of risks. For that risks must be considered in planning, in realization and in operation, and safety margins must be taken but at a reasonable cost. That is a small level of risks will often remain, due to limitations in costs or because of due to strange hazards, and maybe they will be covered by insurance in cases such as in transport with cars, ships or aircrafts, in agro for hail, or for fire in houses or in forests. These and other decisions about quality, security for men or about business financial risks are sometimes considered with Decision Theories models, using often tools from Statistics or operational Research. The authors have done and are following field surveys about risk consideration in the careers in UPM, making deep analysis of curricula taking into account the new structures of degrees in the EEES Bolonia Plan, and they have considered the risk structures offered by diverse schools of Decision theories. That gives an aspect of the needs and uses, and recommendations about improving in the teaching about risk, that may include special subjects especially oriented for each career, school or faculty, so as to be recommended to be included into the curricula, including an elaboration and presentation format using a multi-criteria decision model.

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Proper management of the N applied to crops is necessary in order to increase yield, improve water use efficiency (WUE) and reduce the pollutions risks with the least economic, environmental and health costs. A field study with melon crops was conducted during 2005, 2006 and 2007 in central Spain, using 11 different amounts of N. Some environmental indexes have been proposed, to provide an essential tool for determining the groundwater pollution risks associated with common agricultural practices. These indexes are related to variation in the nitrate concentration of drinking water (Impact Index (II)) and groundwater (Environmental Impact Index (EII)). Also, the Management Efficiency (ME) was calculated, which is related to the amount of fruit produced per gram of N leached (Nl). To determine the optimum dose of N, it was also necessary to know the N mineralisation (NM). Our results show that 160 kg ha?1 of available N (Nav) produced the maximum fruit yield (FY), enhanced WUE and gave an NM of 85 kg ha?1, while the impact indexes did not exceed the fixed maximum allowable limits and ME was adequate. The proposed indexes proved to be an effective tool for determining the risk of nitrate contamination and confirmed that the optimum dose of N corresponded to the maximum FY with minimal loss of Nl.

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This work sets out an innovative methodology that aims to facilitate the implementation and continuous improvement of Social Responsibility. It is a methodology that takes account of strategic-economic, social and environmental questions and allows measuring the impact of each of these aspects on the stakeholders and on each of the value areas. It can be extrapolated to all kinds of organisations regardless of their size and sector and admits scaleable models. A marked feature that sets it aside from other methodologies is that it eliminates subjectivity from the qualitative aspects and introduces an algorithm to quantify them.

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In this article we research the design of detached breakwaters, a type of coastal defence work designed to combat erosion on beaches in a stable, sustainable fashion. Our aim is to formulate a functional and environmental (nonstructural) method of design that defines the fundamental characteristics of a detached breakwater as a function of the desired effect on the coast whilst meeting social demands and preserving or improving the quality of the littoral environment. We aim to make this method generally applicable by considering relations between variables of different natures (climatic, geomorphologic, and geometric) influencing the changes experienced on the coast after the detached breakwater has been built. We carried out the study of the relations between the different variables on the data from 19 actual, existing detached breakwaters on the Spanish Mediterranean coastline, and we followed a methodology based on the implementation of nondimensional monomials and on a search for relations of dependency between them. Finally, we discussed the results obtained and came up with a proposal for a design method that uses some of the graphic relations found between the variables studied and that achieves the main objective. For example, a case of a detached breakwater’s geometric presizing is solved as a practical demonstration of how the method is applied. La investigación que se presenta en este artículo aborda el diseño de los diques exentos, por constituir estos un tipo de obras de defensa costera con el que poder luchar de una forma estable y sostenible contra muchos de los problemas de erosión que existen en las playas. El objetivo principal de este trabajo es la formulación de un método de diseño funcional y ambiental (no estructural) que permita definir las características fundamentales de un dique exento en función del efecto que se quiera inducir en la costa, satisfaciendo las demandas sociales y preservando o mejorando la calidad del medio ambiente litoral. Además, se busca la aplicabilidad general del método mediante la consideración de relaciones entre variables de distinta naturaleza (climáticas, geomorfológicas y geométricas) que tienen influencia en los cambios que se experimentan en la costa tras la construcción del dique exento. El estudio de las relaciones entre las distintas variables se realiza sobre los datos de una base de diecinueve diques exentos reales, existentes en el litoral mediterráneo español, y sigue una metodología basada en el planteamiento de monomios adimensionales y en la búsqueda de relaciones de dependencia entre ellos. Finalmente, la discusión de los resultados obtenidos conduce a la propuesta de un método de diseño que utiliza algunas de las relaciones graficas encontradas entre las variables estudiadas y con el que se consigue el objetivo principal anteriormente expuesto. Para demostrar la aplicación práctica del método se resuelve un caso de predimensionamiento geométrico de un dique exento a modo de ejemplo.

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Proper management of the N applied to crops is necessary in order to increase yield, improve water use efficiency (WUE) and reduce the pollutions risks with the least economic, environmental and health costs. A field study with melon crops was conducted during 2005, 2006 and 2007 in central Spain, using 11 different amounts of N. Some environmental indexes have been proposed, to provide an essential tool for determining the groundwater pollution risks associated with common agricultural practices. These indexes are related to variation in the nitrate concentration of drinking water (Impact Index (II)) and groundwater (Environmental Impact Index (EII)). Also, the Management Efficiency (ME) was calculated, which is related to the amount of fruit produced per gram of N leached (Nl). To determine the optimum dose of N, it was also necessary to know the N mineralisation (NM). Our results show that 160 kg ha−1 of available N (Nav) produced the maximum fruit yield (FY), enhanced WUE and gave an NM of 85 kg ha−1, while the impact indexes did not exceed the fixed maximum allowable limits and ME was adequate. The proposed indexes proved to be an effective tool for determining the risk of nitrate contamination and confirmed that the optimum dose of N corresponded to the maximum FY with minimal loss of Nl.

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Nowadays, there is an uprising social pressure on big companies to incorporate into their decision-making process elements of the so-called social responsibility. Among the many implications of this fact, one relevant one is the need to include this new element in classic portfolio selection models. This paper meets this challenge by formulating a model that combines goal programming with "goal games" against nature in a scenario where the social responsibility is defined through the introduction of a battery of sustainability indicators amalgamated into a synthetic index. In this way, we have obtained an efficient model that only implies solving a small number of linear programming problems. The proposed approach has been tested and illustrated by using a case study related to the selection of securities in international markets.

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Melon is traditionally cultivated in fertigated farmlands in the center of Spain with high inputs of water and N fertilizer. Excess N can have a negative impact, from the economic point of view, since it can diminish the production and quality of the fruit, from the environmental point of view, since it is a very mobile element in the soil and can contaminate groundwater. From health point of view, nitrate can be accumulated in fruit pulp, and, in addition, groundwater is the fundamental supply source of human populations. Best management practices are particularly necessary in this region as many zones have been declared vulnerable to NO3- pollution (Directive 91/676/CEE) During successive years, a melon crop (Cucumis melo L.) was grown under field conditions applying mineral and organic fertilizers under drip irrigation. Different doses of ammonium nitrate were used as well as compost derived from the wine-distillery industry which is relevant in this area. The present study reviews the most common N efficiency indexes under the different management options with a view to maximizing yield and minimizing N loss.