973 resultados para social and environmental accounting


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Theories of value development often identify adolescence as the period for value formation, and cultural and familial factors as the sources for value priorities. However, recent research suggests that value priorities can be observed as early as in middle childhood, and several studies, including one on preadolescents (Knafo & Spinath, 2011), have suggested a genetic contribution to individual differences in values. In the current study, 174 pairs of monozygotic and dizygotic 7-year old Israeli twins completed the Picture-Based Value Survey for Children (PBVS–C; Döring et al., 2010). We replicated basic patterns of relations between value priorities and variables of socialisation – gender, religiosity, and socioeconomic status– that have been found in studies with adults. Most important, values of Self-transcendence, Self-enhancement, and Conservation, were found to be significantly affected by genetic factors (29%, 47% and 31% respectively), as well as non-shared environment (71%, 53% and 69% respectively). Openness to change values, in contrast, were found to be unaffected by genetic factors at this age and were influenced by shared (19%) and non-shared (81%) environment. These findings support the recent view that values are formed at earlier ages than had been assumed previously, and they further our understanding of the genetic and environmental factors involved in value formation at young ages.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Air pollution represents a serious risk not only to environment and human health, but also to historical heritage. In this study, air pollution of the Oporto Metropolitan Area and its main impacts were characterized. The results showed that levels of CO, PM10 and SO2 have been continuously decreasing in the respective metropolitan area while levels of NOx and NO2 have not changed significantly. Traffic emissions were the main source of the determined polycyclic aromatic hydrocarbons (PAHs; 16 PAHs considered by U.S. EPA as priority pollutants, dibenzo[a,l]pyrene and benzo[j]fluoranthene) in air of the respective metropolitan area. The mean concentration of 18 PAHs in air was 69.9±39.7 ng m−3 with 3–4 rings PAHs accounting for 75% of the total ΣPAHs. The health risk analysis of PAHs in air showed that the estimated values of lifetime lung cancer risks considerably exceeded the health-based guideline level. Analytical results also confirm that historical monuments in urban areas act as passive repositories for air pollutants present in the surrounding atmosphere. FTIR and EDX analyses showed that gypsum was the most important constituent of black crusts of the characterized historical monument Monastery of Serra do Pilar classified as “UNESCO World Cultural Heritage”. In black crusts, 4–6 rings compounds accounted approximately for 85% of ΣPAHs. The diagnostic ratios confirmed that traffic emissions were the major source of PAHs in black crusts; PAH composition profiles were very similar for crusts and PM10 and PM2.5.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This study focuses on the wealth-protective effects of socially responsible firm behavior by examining the association between corporate social performance (CSP) and financial risk for an extensive panel data sample of S&P 500 companies between the years 1992 and 2009. In addition, the link between CSP and investor utility is investigated. The main findings are that corporate social responsibility is negatively but weakly related to systematic firm risk and that corporate social irresponsibility is positively and strongly related to financial risk. The fact that both conventional and downside risk measures lead to the same conclusions adds convergent validity to the analysis. However, the risk-return trade-off appears to be such that no clear utility gain or loss can be realized by investing in firms characterized by different levels of social and environmental performance. Overall volatility conditions of the financial markets are shown to play a moderating role in the nature and strength of the CSP-risk relationship.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Paleosols were exposed in sections through four abandoned pre-Hispanic agricultural terraces surrounding an infilled mire basin in the southern Peruvian Andes. The two paleosols beneath the Tocotoccasa terrace represent the original ‘natural’ solum and a later soil formed after construction of the agricultural terrace, probably during the early Middle Horizon cultural period (615–695 AD). The soil at the current surface developed subsequent to the building up and reconstruction of the terrace, possibly during the late Late Intermediate period (1200–1400 AD). Micromorphology revealed an unexpected abundance of clay coatings within the upper terrace paleosol and surface terrace soil, a phenonemon attributed to the migration and/or accumulation of neoformed clay produced from the weathering of very unstable volcanic clasts, perhaps fuelled by arid/humid climatic oscillations and/or seasonal input of irrigation waters. The paleosols at Tocotoccasa could not be correlated with any degree of confidence with those beneath the other three terraces due to differences in pedosedimentary properties and uncertainties over chronological controls. Thus, it seems likely that either the terraces were (re)constructed and utilised over different cultural periods or that there is significant variation in the extent of weathering of material used for reconstruction of the terraces. Unfortunately, it cannot be ascertained from the data available whether the terraces were abandoned for any significant period of time prior to reconstruction and, if so, whether this was a regional phenomenon related to climate, social, or economic changes.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Green economy has become one of the most fashionable terms in global environmental public policy discussions and forums. Despite this popularity, and its being selected as one of the organizing themes of the United Nations Rio+20 Conference in Brazil, June 2012, its prospects as an effective mobilization tool for global environmental sustainability scholarship and practice remains unclear. A major reason for this is that much like its precursor concepts such as environmental sustainability and sustainable development, green economy is a woolly concept which lends itself to many interpretations. Hence, rather than resolve long-standing controversies, green economy merely reinvigorates existing debates over the visions, actors and policies best suited to secure a more sustainable future for all. In this review article, we aim to fill an important gap in scholarship by suggesting various ways in which green economy may be organized and synthesized as a concept, and especially in terms of its relationship with the idea of social and environmental justice. Accordingly, we offer a systemization of possible interpretations of green economy mapped onto a synthesis of existing typologies of environmental justice. This classification provides the context for future analysis of which, and how, various notions of green economy link with various conceptions of justice.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Fracking in England has been the subject of significant controversy and has sparked not only public protest but also an associated framing war with differing social constructions of the technology adopted by different sides. This article explores the frames and counter-frames which have been employed by both the anti-fracking movement and by government and the oil and gas industry. It then considers the way in which the English planning and regulatory permitting systems have provided space for these frames within the relevant machinery for public participation. The article thus enables one to see which frames have been allowed a voice and which have been excluded.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Earth hummocks (also termed pounus or thúfur) are a common form of periglacial non-sorted patterned ground. The study objectives were to determine the morphology, distribution and development on slopes of earth hummocks in north-east Okstindan, Norway, an area with many hummocks but few documented accounts. The methodology involved detailed geomorphological mapping and precise measurement with a profileometer. The internal structure of the hummocks was investigated through excavations and sediment sample analyses. Fourteen sites with well-developed earth hummocks (accounting for over 650 individual hummock forms) were investigated. The sites have an average altitude of 750 m and occur on slopes with an average gradient of 7°. The hummock heights are in the range 0.11–0.52 m and their diameters 0.7–1.5 m, although coalescent forms are up to 5 m in length. The hummock morphology is characterised by a variable plan form, asymmetry with respect to upslope and downslope forms, downslope elongation, coalescence, and superimposed microtopography. The hummocks’ distribution appeared to have been controlled by the existence of a frost-susceptible ‘host’ sediment, but moisture availability and topographic position played a role. The authors conclude that differential frost heave and vegetation cover stability are critical for the hummocks’ longevity in the studied landscape.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based in 28 different countries across the world and operating in all major industries. Our principal findings reveal that country sustainability, relating to both social and environmental frameworks, has a statistically and economically impactful effect on direct financing of economic activity. An increase of one unit in a country's sustainability score is associated with an average decrease in the cost of debt by 64 basis points. Our international analysis shows that the environmental dimension of a country's institutional framework is approximately twice as impactful as the social dimension, when it comes to determining the cost of corporate loans. On the other hand, we find no conclusive evidence that firm-level sustainability influences the interest rates charged to borrowing firms by banks. Our main findings survive a battery of robustness tests and additional analyses concerning subsamples, alternative sustainability metrics and the effects of financial crisis.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This study explored significant individual, social, and environmental factors and how they interact to influence participation in physical activity for adolescent young women. These factors were explored at two transitional life stages: from primary to secondary school and from middle to upper years at secondary school. Ten focus groups with young women and 10 interviews with teachers were conducted and multiple, interrelated themes emerged. Our findings indicated that there are a number of strategies that could be undertaken to increase the participation of young women in physical activity. These include: (1) enhancing intrinsic motivation for sport and physical activity; (2) appealing to young women’s need for socialising through opportunities for informal physical activity; (3) educating parents about the benefits of sport and physical activity; (4) overcoming gender stereotypes about what is acceptable behaviour for young women; (5) improving physical education teachers’ understanding of gender issues and motivating less physically active students; (6) the provision of accessible sport and physical activity facilities, programs, and services in schools; and (7) prioritorisation of sport and physical activity in the school curriculum. These strategies are not ‘quick fixes’, but rather require a whole-ofcommunity approach and, in some cases, a reorientation of societal values.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Genetic and environmental influences on variation in balance performance were measured in 93 monozygous and 83 dizygous female twin pairs aged 21–82 years (mean age, 50.5 years) in Melbourne, Australia, between 1999 and 2003. The authors administered clinical (Lord's Balance Test and Step Test) and laboratory tests of static and dynamic balance from the Chattecx Balance System with and without distractor tasks. The authors conducted factor analysis and estimated genetic and environmental variance components and heritability (defined as additive genetic variance as a proportion of all variance, after adjustment for age) using a multivariate normal model with the statistical package FISHER. Three factors were identified and adjusted for age. Heritability was 46% (standard error (SE), 9) for the "sensory balance tests" factor and 30% (SE, 9) for the "static and dynamic perturbations" factor. For both factors, the remaining variance was attributed to unique environmental effects. There was no evidence that genetic factors influenced variation in the "dynamic weight shift tests" factor, with environmental effects shared by twins accounting for 38% (SE, 7) of variance. Neither genetic nor environmental proportions of variance differed significantly between twin subgroups by age (≤50/>50 years). An age-related decline in performance measures was found across the whole sample. These results imply that balance impairments may have a heritable element.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes and Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those issues attracting the greatest amount of negative media attention, corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries – the issue attracting the greatest amount of negative media attention for the companies in question.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennés & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry-related social and environmental issues attracting the greatest amount of negative media attention, these corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries - the issue attracting the greatest amount of negative media attention for the companies in question.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

To examine the rates of young adult alcohol and drug use and alcohol problems, adolescent predictors of young adult alcohol problems and correlations with young adult social, work and recreational environments.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This study investigated the relationships between the sensations of sweaty, damp, muggy and clingy, as assessed by human response from wearer trial garment assessment, and fiber type, fiber, yarn and fabric properties and instrumental fabric measurements of next-to-skin knitwear. Wearer trial assessment of 48 fabrics followed a strict 60 minute protocol including a range of environmental conditions and levels of exercise. Adjusted mean weighted scores were determined using linked garments. Instrumental fabric handle measurements were determined with the Wool HandleMeter (WHM) and Wool ComfortMeter. Data were analyzed using forward stepwise general linear modeling. Mean fiber diameter (MFD) affected the sweaty, damp, muggy and clingy sensation responses accounting for between 23.5% and 56.2% of the variance of these sensations. In all cases, finer fibers were associated with lower sensation scores (preferred). There were also effects of fiber type upon sweaty, muggy and clingy scores, with polyester fiber fabrics having higher scores (less preferred) compared with fabrics composed of wool, particularly for peak sweaty scores in hot and active environments. Attributes such as fabric density, yarn linear density, knitting structure and finishing treatments, but not fabric thickness, accounted for some further variance in these attributes once MFD had been taken into account. This is explained as finer fibers have a greater surface area for any given mass of fiber and so finer fibers can act as a more effective sink for moisture compared with coarser fibers. No fabric handle parameter or other attribute of fiber diameter distribution was significant in affecting these sensation scores.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

How did branded bottles of water insinuate themselves into our daily lives? Why did water become an economic good—no longer a common resource but a commercial product, in industry parlance a “fast moving consumer good,” or FMCG? Plastic Water examines the processes behind this transformation. It goes beyond the usual political and environmental critiques of bottled water to investigate its multiplicity, examining a bottle of water’s simultaneous existence as, among other things, a product, personal health resource, object of boycotts, and part of accumulating waste matter. Throughout, the book focuses on the ontological dimensions of drinking bottled water—the ways in which this habit enacts new relations and meanings that may interfere with other drinking water practices.