30 resultados para Management Accounting -Global practices

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Green teams are frequently considered in the state-of-the-art literature as an essential factor for companies aiming to implement and improve environmental management approaches and practices. However, most of the available literature on green teams is conceptual and theoretical by nature. Therefore, the main purpose of this article is to evaluate the main characteristics of green teams in Brazilian companies and to analyse the relationships between green teams and the maturity level of environmental management in those companies. Based on a conceptual background on corporate environmental management and green teams, a research was done in two complementary phases: a survey of 94 companies with ISO 14001 certification; and a multiple case study of four industrial companies. Survey results suggest that 82% of the studied companies have cross-functional green teams, i.e. involving various companies' departments; and 65% have functional green teams, i.e. individual department teams. The results of the case study suggest that the use of green teams is an instrument to the greening of companies with ISO 14001 in Brazil. The company with the most proactive and advanced environmental management is the same company which uses green teams more intensely. Green teams are especially necessary for implementing more technical environmental management practices, e.g. Life Cycle Assessment. Since this is one of the first studies analysing green teams, the results presented can be useful for companies and public policies aiming to implementation of environmental initiatives. © 2012 Elsevier Ltd. All rights reserved.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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As formas do relevo podem ser indicadores da variação dos atributos do solo, pois essa variabilidade é causada por pequenas alterações do declive que afetam os processos pedogenéticos bem como o transporte e o armazenamento de água no perfil do solo. O trabalho foi desenvolvido em Catanduva (SP), com o objetivo de caracterizar a variabilidade espacial de atributos do solo e fatores de erosão em diferentes pedoformas sob cultivo de cana-de-açúcar. de acordo com o modelo de Troeh classificou-se as formas do relevo em duas pedoformas, côncava e convexa. Com a utilização de um DGPS levantaram-se as cotas altimétricas, estabelecendo-se uma malha, com intervalos regulares de 50 m, com 270 pontos na pedoforma côncava e 353 pontos na pedoforma convexa, perfazendo um total de 623 pontos, coletados na profundidade de 0,0 - 0,2 m em uma área de 200 ha. em cada ponto da malha foram determinados os atributos químicos do solo, granulometria, espessura do solo e fatores de erosão locais, tais como erosividade (R), erodibilidade (K), fator topográfico (LS), uso e manejo (C), práticas conservacionistas (P), potencial natural de erosão (PNE), perda de solo (A) e risco de erosão (RE). Os dados foram avaliados primeiramente por uma análise estatística exploratória, calculando-se a média, mediana, variância, coeficiente de variação, coeficiente de assimetria, coeficiente de curtose e teste de normalidade. Posteriormente, a dependência espacial foi verificada por meio da técnica de geoestatística utilizando-se semivariogramas. As maiores perdas de solo, risco de erosão e potencial natural de erosão e menor espessura do solo ocorreram na pedoforma convexa, indicando forte dependência espacial com a forma do relevo. A pedoforma côncava proporcionou maior variabilidade espacial, demonstrando que a forma do relevo condiciona padrões diferenciados de variabilidade. A magnitude da variabilidade dos atributos do solo é mais influenciada pela forma do relevo que pela erosão. A espessura do horizonte A+E integrado com a forma do relevo é um indicador de processos erosivos para classe de Argissolos.

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Pós-graduação em Enfermagem (mestrado profissional) - FMB

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Pós-graduação em Agronomia (Entomologia Agrícola) - FCAV

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Pós-graduação em Ciência da Informação - FFC

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The purpose of this article is to identify and analyze how Green Supply Chain Management (GSCM) practices have been adopted by high-tech companies located in Brazil in order to create guidelines to support similar companies to incorporate GSCM initiatives. This research was based on case studies carried out in some representative companies in this sector. The main results are: (a) the supply chain structure can affect both the adoption of GSCM practices and the way they are adopted, (b) the Brazilian environmental legislation and international policies are very important to boost the adoption of GSCM practices, and (c) based on the results obtained, for each one of the six GSCM practices, suggestions for a more appropriate adoption are offered to similar companies.

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Pós-graduação em Engenharia de Produção - FEB

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Pós-graduação em Engenharia de Produção - FEB

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Planning is an essential instrument for the agricultural occupation of the lands, because it supports the activities of food production and raw materials. It must be driven by techniques that provide the sustainability of these activities, so that also ensures the environmental balance of agroecosystems. Lands misuse can be considered as one of the causes of frustration of agricultural activities. Thus, the occurrence of discrepancies between the effective use (real use) of the land and its agricultural aptitude can compete, in many cases, to the decrease of productivity, as well as for soil degradation. In this way, this research intends to study the relationship between the temporary cultivations, halfperennial cultures, perennial and its developmental environment, determining the edaphoclimatic characteristics of landscapes. From then on, a letter shall be subject to the use and occupation of the soil for agriculture in the municipality of Cristais Paulista-SP, aiming to describe the spatial organization of land use and vegetation cover, and emphasizing management and conservative practices. For that, climatic factors were characterized, fundamentally humidity, temperature and luminosity; edaphics, including parental material, chemical and physical properties, fertility, soil temperature and climatic zoning; biotic, referring to the suitability of different cultures or to be implanted; physical, such as geomorphology, slope, geology, hypsometry and hydrology; socioeconomic, in particular production and marketing seasons; and the way they all, together, affect the adaptation, distribution and production of crops. Using this information, the zoning of the area of study was done based on the 21 nominated groups obtained, in addition to recommendations and suggestions for handling each type of cultivation... (Complete abstract click electronic access below)

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The main purpose of this study is to promote reflection about the relevance of institutional propaganda as a tool of public relations and as a component of brand management. Concepts relevant to the design of this propaganda as Peirce’s semiotics, the storytelling, DNA corporate, identity and corporate culture were also outlined. A study was conducted to illustrate the work on the business management of JM Empilhadeiras, brand management and global institutional first campaign image building of Hyundai, the “Live Brilliant”

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Pós-graduação em Agronomia (Ciência do Solo) - FCAV

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)