Formas de mensuração X stewardship: implicações nos ativos biológicos

A aprovação da norma contábil IAS 41- Agriculture em 2001 trouxe uma série de desafios nas práticas contábeis das empresas, sendo a principal delas o reconhecimento de ganhos/perdas durante o crescimento biológico de um ativo e a mensuração destes ganhos/perdas pelo valor justo. Toda forma de reconhecimento e mensuração apresenta relação com o modelo de negócios da empresa e irá afetar o relacionamento entre os envolvidos neste contexto e a forma como os usuários da informação contábil avaliam a gestão dos recursos investidos na entidade, que é o stewardship. Desta forma o objetivo deste trabalho foi discutir quais e como os fatores internos e externos presentes no contexto social das organizações, contribuíram para que a informação contábil a valor justo atingisse o objetivo de stewardship. Para isto foi realizado um estudo etnográfico por meio de entrevistas direcionadas aos responsáveis pela informação contábil em onze empresas de diferentes segmentos do agronegócio. O modelo de analise primeiramente se ateve ao entendimento do Modelo de Mensuração dos ativos biológicos dentro destas empresas, e como esta informação é utilizada para fins de stewardship. Em três empresas, a informação contábil referente ao ativo biológico é utilizada para fins de avaliação de performance global e do gestor e para o relacionamento com o credor, que constituem elementos para a proxy do stewardship. O processo de mudança nestas empresas, analisado conforme modelo desenvolvido por Miller (1991) se deu primeiramente pela Problematização ocorrida no contexto social destas empresas, em que seu modelo de negócios tem a madeira como produto final, bem como no modelo de gestão que visa em primeiro lugar o retorno do capital investido, mensurado pela valorização da floresta ao longo dos anos. Os atores que agem para que isto se torne numa mudança efetiva, denominados de Comunidades Epistêmicas, são os acionistas e os credores destas empresas. Os acionistas que são fundos de investimentos têm que apresentar aos seus cotistas a valorização destes investimentos, e o credor (em uma das empresas) vincula a garantia dos empréstimos ao valor da floresta. Também atua neste processo de uma forma mais distante (Ação à Distância) a cultura dos fundos de investimentos, em que a gestora florestal é responsável pela formação e venda de novas áreas florestais, bem como a legislação específica da constituição destes fundos. Nas outras empresas, além de o ativo biológico ser um insumo de produção no modelo de negócios na maioria dos casos analisados, o modelo de gestão é baseado na eficiência operacional. Desta forma, a mensuração a ser utilizada deve ser relacionada tanto ao modelo de negócios como ao modelo de gestão da empresa, que são fatores que revelam como os ativos estão sendo geridos, e isto influencia na perspectiva de geração de caixa do negócio. Apesar da obrigatoriedade que uma norma contábil impõe, a prática contábil segue suas próprias leis no âmbito social que operam as empresas, e qualquer alteração imposta passa por um extenso processo de problematização antes de esta norma ser socialmente aceita.

Development of The Readiness To Teach Online Scale

Despite the growing importance of online education, faculty acceptance has remained unchanged. Training programs developed for faculty to teach online have often focused on assessing their cognitive rather than affective and behavioral outcomes. The Readiness To Teach Online scale was developed as part of a multiphase mixed method research project to measure faculty perceptions and motivations toward teaching online. Items in the subcategory Teaching and Learning measured perceptions of technology and online teaching, and motivations regarding resources and other external factors. Items in the subcategories Social and Student Engagement, Faculty and Technology Support, Course Development and Instructional Design, and Evaluation and Assessment collected baseline data for current practices. The pilot study of this scale demonstrated strong internal consistency reliability estimates and support for validity, showing moderately to highly correlated significant relationships between faculty perceptions and motivation to teach online; both perception and motivation constructs were moderately to highly correlated with Social and Student Engagement.

Policy Changes to the Federal and State Management of Subsistence Hunting and Fishing in Alaska

Subsistence in Alaska is currently being impacted by naturally occurring factors such as global warming, species migration shifts, and the declination of fishery and wildlife populations. Not only are external factors pressuring the debate, management strategies from the dual management operation appear to have failed. The current national focus has been centered on federal policy changes regarding subsistence. This project extends the federal subsistence review process into the state management of subsistence and provides practical solutions for enhancing both policy programs.

Looking inside for good practice in Deaf bilingual education: a participatory SWOT analysis

Presentation to the Disability Studies Conference, Lancaster University, September 7-9, 2010.

The evolution of mass tourism destinations: new approaches beyond deterministic models in Benidorm (Spain)

Although deterministic models of the evolution of mass tourism coastal resorts predict an almost inevitable decline over time, theoretical frameworks of the evolution and restructuring policies of mature destinations should be revised to reflect the complex and dynamic way in which these destinations evolve and interact with the tourism market and global socio-economic environment. The present study examines Benidorm because its urban and tourism model and large-scale tourism supply and demand make it one of the most unique destinations on the Mediterranean coast. The investigation reveals the need to adopt theories and models that are not purely deterministic. The dialectic interplay between external factors and the internal factors inherent in this destination simultaneously reveals a complex and diverse stage of maturity and the ability of destinations to create their own future.

Spatiotemporal characteristics of the Huangtupo landslide in the Three Gorges region (China) constrained by radar interferometry

The Huangtupo landslide is one of the largest in the Three Gorges region, China. The county-seat town of Badong, located on the south shore between the Xiling and Wu gorges of the Yangtze River, was moved to this unstable slope prior to the construction of the Three Gorges Project, since the new Three Gorges reservoir completely submerged the location of the old city. The instability of the slope is affecting the new town by causing residential safety problems. The Huangtupo landslide provides scientists an opportunity to understand landslide response to fluctuating river water level and heavy rainfall episodes, which is essential to decide upon appropriate remediation measures. Interferometric Synthetic Aperture Radar (InSAR) techniques provide a very useful tool for the study of superficial and spatially variable displacement phenomena. In this paper, three sets of radar data have been processed to investigate the Huangtupo landslide. Results show that maximum displacements are affecting the northwest zone of the slope corresponding to Riverside slumping mass I#. The other main landslide bodies (i.e. Riverside slumping mass II#, Substation landslide and Garden Spot landslide) exhibit a stable behaviour in agreement with in situ data, although some active areas have been recognized in the foot of the Substation landslide and Garden Spot landslide. InSAR has allowed us to study the kinematic behaviour of the landslide and to identify its active boundaries. Furthermore, the analysis of the InSAR displacement time-series has helped recognize the different displacement patterns on the slope and their relationships with various triggering factors. For those persistent scatterers, which exhibit long-term displacements, they can be decomposed into a creep model (controlled by geological conditions) and a superimposed recoverable term (dependent on external factors), which appears closely correlated with reservoir water level changes close to the river's edge. These results, combined with in situ data, provide a comprehensive analysis of the Huangtupo landslide, which is essential for its management.

Considering Efficacy of an Outdoor Environmental Education Program: Facilitating Elementary Students’ Environmental Knowledge, Attitudes, and Behaviours

Various sources have sought to consider the educational interventions that foster changes in perception of and attitudes toward nature, with the ultimate intent of understanding how education can be used to encourage environmentally responsible behaviours. With these in mind, the current study identified an outdoor environmental education program incorporating these empirically supported interventions, and assessed its ability to influence environmental knowledge, attitudes, and behaviours. Specifically, this study considered the following research questions: 1) To what degree can participation in this outdoor education program foster environmental knowledge and encourage pro-environmental attitudes and self-reported pro-environmental behaviours? 2) How is this effect different among students of different genders, and those who have different prior experiences in nature? Two motivational frameworks guided inquiry in the current study: the Value-Belief-Norm Model of Environmentalism (VBN) and the Theory of Planned Behaviour (TPB). The study employed a quantitative survey methodology, combining contemporary data measuring knowledge, attitudes, and behaviours with archived data collected by program staff, reflecting frequency of environmentally responsible behaviour. Further, a single qualitative item was included for which students provided “the first three words that [came] to mind when [they] think of the word nature.” Terms provided before and after the program were compared for differences in theme to detect subtle or underlying changes. Quantitative results indicated no significant change in student knowledge or attitudes through the outdoor environmental education program. However, a significant change in self-reported behaviour was identified from both the contemporary and archived data. This agreement in positive findings across the two data sets, collected using different measures and different participants, lends evidence of the program’s ability to encourage self-reported pro-environmental behaviour. Further, qualitative results showed some change in students’ perceptions of nature through the program, providing direction for future research. These findings suggest that this particular outdoor education program was successful in encouraging students’ self-reported environmentally responsible behaviour. This change was achieved without significant change in knowledge or environmental attitudes, suggesting that external factors not measured in this study might have played a role in affecting behaviour.

Optimização de um sistema híbrido off-grid PV, Gerador Diesel e Baterias

Tese de mestrado integrado, Engenharia da Energia e do Ambiente, Universidade de Lisboa, Faculdade de Ciências, 2016

Turcja - korytarz transzytowy dla surocow energetycznych do UE? Prace OSW 17/2005. = Turkey - an energy transit corridor to the EU? OSW Study 17/2005

1. The priority of Ankara's energy policy is to make Turkey an important transit corridor for energy resources transported to the EU. Turkey wishes to play an active role in the distribution and sale of gas and oil flowing across its territory. 2. Transit and sale of energy resources, and gas in particular, are expected to provide a major source of income for Turkey and a tool by which Ankara will be able to build its position in the region and in Europe. 3. Since Turkey is an EU candidate country, Brussels will probably welcome Turkey's role as a transit corridor as much as Ankara will. 4. The success of Ankara's energy strategy hinges on developments in Turkey's internal energy market. 5. It also depends on a number of external factors including: - Export policies and internal situation in producer countries. Most importantly, it depends on: a. Russia and its energy policy priorities b. Stability in the Middle East. - Policies of consumer countries, including the EU in particular. - Policies of world powers present in the region (USA).

Evasão escolar no curso técnico em agropecuária integrado ao ensino médio : contexto, multidimensionalidade e pistas para ação

Dissertação apresentada para obtenção do grau de Mestre em Educação social e intervenção comunitária

Fatores de influência na evasão escolar : um estudo de caso em três cursos técnicos subsequentes do Campus Brasília do Instituto Federal de Brasília

Dissertação apresentada para obtenção do grau de mestre no âmbito do Mestrado em Educação Social e Intervenção Comunitária da Escola Superior de Educação do Instituto Politécnico de Santarém.

(Table 1) Age determination of DSDP Hole 94-607 and sediment cores V30-101 and V23-81

Oxygen isotope measurements in Greenland ice demonstrate that a series of rapid warm-cold oscillations -called Dansgaard-Oeschger events- punctuated the last glaciation (Dansgard et al., 1993, doi:10.1038/364218a0). Here we present records of sea surface temperature from North Atlantic sediments spanning the past 90 kyr which contain a series of rapid temperature oscillations closely matching those in the ice-core record, confirming predictions that the ocean must bear the imprint of the Dansgaard-Oeschger events (Broecker et al., 1988, doi:10.1016/0033-5894(88)90082-8; 1990, doi:10.1029/PA005i004p00469). Moreover, we show that between 20 and 80 kyr ago, the shifts in ocean-atmosphere temperature are bundled into cooling cycles, lasting on average 10 to 15 kyr, with asymmetrical saw-tooth shapes. Each cycle culminated in an enormous discharge of icebergs into the North Atlantic (a 'Hein-rich event' (Bond et al., 1992, doi:10.1038/360245a0; Broecker et al., 1992, doi:10.1007/BF00193540), followed by an abrupt shift to a warmer climate. These cycles document a previously unrecognized link between ice sheet behaviour and ocean-atmosphere temperature changes. An important question that remains to be resolved is whether the cycles are driven by external factors, such as orbital forcing, or by inter-nal ice-sheet dynamics.

Os livros brancos e outros documentos de defesa: fontes da difusão e da orientação doutrinária

O presente trabalho tem por finalidade apresentar uma contribuição teórica para os estudos de defesa, tendo como objeto de análise os livros brancos e também demais documentos oficiais relacionados ao tema. Inspirado no realismo neoclássico e nos conceitos estruturalistas empreendeu-se uma pesquisa quantitativa da dinâmica dos processos de elaboração da política declarada de defesa e seu correspondente alinhamento na construção ou desconstrução das estruturas de defesa no Pós-Segunda Grande Guerra, com vistas a compreender os novos caminhos que os sistemas de defesa selecionaram nesse início de século. Os documentos oficiais de defesa surgiram com escopo principal de promover a estabilidade e reduzir as incertezas no ambiente internacional, e pôde ser verificado que a difusão, desses documentos, ocorreu por ondas, durante o período da Guerra Fria, no Pós-Guerra Fria e depois dos atentados de 11 de setembro. A pesquisa também teve por escopo apresentar fatores domésticos e externos que contribuíram ou não para a difusão da documentação e também para a orientação doutrinária de defesa, usando como método de pesquisa o teste de Wald e a técnica implementada por Benoit, Laver e Garry, que desenvolveram uma forma de análise de textos políticos com auxílio de programa de computador, para estimar o posicionamento de cada documento por meio da contagem de palavras. Em que pese à pesquisa ser basicamente quantitativa, foram produzidos dois capítulos essencialmente qualitativos que tiveram o objetivo de prover os instrumentos quantitativos com um necessário arcabouço teórico, sendo feita uma análise mais qualitativa em 52 documentos de defesa e uma discussão teórica entre as principais correntes de pensamento que tratam do tema defesa. E por fim buscou-se atestar a validade desses documentos de defesa quanto aos propósitos que se destinam.

An Exploratory Assessment of Parklet Usage in Seattle: Methods and Findings

Thesis (Master's)--University of Washington, 2016-06

Variations in cyclotide expression in Viola species

Cyclotides, a family of approximately 50 mini-proteins isolated from various Violaceae and Rubiaceae plants, are characterized by their circular peptide backbone and six conserved cysteine residues arranged in a cystine knot motif. Cyclotides show a wide range of biological activities, making them interesting targets for both pharmaceutical and agrochemical research, but little is known about their natural function and the events that trigger their expression. An investigation of the geographical and seasonal variations of cyclotide profiles has been performed, using the native Australian violet, Viola hederacea, and the Swedish sweet violet, Viola odorata, as model plants. The results showed that in the Australian violet the relative peptide levels of some cyclotides remained almost constant throughout the year, while other cyclotides were present only at certain times of the year. Therefore, it appears that V. hederacea expresses a basic armory of cyclotides as well as special add-ons whose levels are influenced by external factors. In the Swedish violet, cyclotide levels were increased up to 14 times during the warmest period of the year. The larger variation in expression levels of the Swedish plants may be a reflection of a greater climatic variation.