753 resultados para Governmental accounting


Relevância:

20.00% 20.00%

Publicador:

Resumo:

El símbolo E/840/Rev.1 corresponde a la edición bilingüe inglés/francés publicada en 1953

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Includes bibliography

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Presenta resumen de las actas y de las acciones propuestas en la Reunion Conjunta referente a los principales campos de cooperacion interregional entre Africa y America Latina: comercio internacional, ciencia y tecnologia para el desarrollo y recursos humanos. Incluye resoluciones adoptadas y lista de participantes.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

El estudio proporciona un análisis de las percepciones de los gobiernos sobre la situación demográfica y de las políticas gubernamentales implementadas por los países de América Latina y el Caribe en el campo de la población. El énfasis se sitúa en el crecimiento demográfico, a nivel de la mortalidad y acceso a servicios anticonceptivos. Previo la descripción de la situación regional , el análisis releva la evolución de las percepciones y políticas entre 1980 y 1991, incluyendo una discusión detenida tanto de las variables objeto de políticas como de la demografía de los países de la región.

Relevância:

20.00% 20.00%

Publicador:

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Environmental aspects have been acknowledged as an important issue in decision making at any field during the last two decades. There are several available methodologies able to assess the environmental burden, among which the Ecological Footprint has been widely used due to its easy-to-understand final indicator. However, its theoretical base has been target of some criticisms about the inadequate representation of the sustainability concept by its final indicator. In a parallel way, efforts have been made to use the theoretical strength of the Emergy Accounting to obtain an index similar to that supplied by the Ecological Footprint. Focusing on these aspects, this work assesses the support area (SA) index for Brazilian sugarcane and American corn crop through four different approaches: Embodied Energy Analysis (SA(EE)), Ecological Footprint (SA(EF)), Renewable Empower Density (SA(R)), and Emergy Net Primary Productivity (SA(NPP)). Results indicate that the load on environment varies accordingly to the methodology considered for its calculation, in which emergy approach showed the higher values. Focusing on crops comparison, the load by producing both crops are similar with an average of 0.04 ha obtained by SA(EE), 1.86 ha by SA(EF), 4.24 ha by SA(R), and 4.32 ha by SA(NPP). Discussion indicates that support area calculated using Emergy Accounting is more eligible to represent the load on the environment due to its global scale view. Nevertheless, each methodology has its contribution depending of the study objectives, but it is important to consider the real meaning and the scope of each one. (C) 2012 Elsevier Ltd. All rights reserved.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This special volume of the Journal of Cleaner Production is comprised of articles presented at the 3rd International Workshop Advances in Cleaner Production held in Sao Paulo, Brazil, in 2011. The content underscores the recognition of the pressing and inescapable need for making changes from unsustainable to sustainable production and consumption patterns. The 48 articles from 15 countries provide different, but complimentary approaches to help industrial and societal sectors in advancing on their paths towards sustainability. Initiatives and challenges are included, which systematically address problems affecting raw material changes, technological modifications, product and policy changes. The findings range from proposals for alternative uses of wastes, substitution of raw materials for environmentally friendlier substances, optimization of industrial processes by source reductions of wastes and emissions and documented economic and environmental advantages of a wide array of initiatives. The roles of operational and managerial practices are also stressed, highlighting the role of diverse stakeholders as promoters of implementation and internalization of innovative cleaner technologies within companies. Systemic assessment tools are employed and experimented with in order to more effectively evaluate the environmental performance of systems on the biosphere scale. The methodological procedures and proposals presented can help in the design and management of production systems, for governmental and corporate policy development, for implementing and monitoring CP Programs, prevention and mitigation strategies, and evaluation of the outcomes of CP initiatives in the production and service sectors. (C) 2013 Elsevier Ltd. All rights reserved.