972 resultados para accounting change
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(Excerto) By addressing the ideologies and practices of the social dynamics entwined with climate change, the encyclical exposes the profoundly political character of global environmental change and its connection with economics and culture. The publication of the encyclical is action in the public space via language oriented to persuasion which, in Hannah Arendt’s terms, is the very essence of politics.
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This article offers a review of research and policy on climate change in Portugal and is organized into three main themes: scientific knowledge and assessment of climate change; policy analysis and evaluation; and public engagement. Modern scientific research on meteorology and climatology started in Portugal in the 1950s and a strong community of researchers in climate science, vulnerabilities, impacts, and adaptation has since developed, particularly in the last decade. Nevertheless, there are still many gaps in research, especially regarding the economic costs of climate change in Portugal and costs and benefits of adaptation. Governmental policies with a strong emphasis on mitigation were introduced at the end of the 1990s. As greenhouse gas emissions continued to rise beyond its Kyoto target for 2012, the country had to resort to the Kyoto Flexibility Mechanisms in order to comply. Climate change adaptation policies were introduced in 2010 but are far from being fully implemented. Regarding public engagement with climate change, high levels of concern contrast with limited understanding and rather weak behavioral dispositions to address climate change. Citizens display a heavy reliance on the media as sources of information, which are dominated by a techno-managerial discourse mainly focused on the global level. The final part of the article identifies research gaps and outlines a research agenda. Connections between policy and research are also discussed
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This article argues for a cultural perspective to be brought to bear on studies of climate change risk perception. Developing the “circuit of culture” model, the article maintains that the producers and consumers of media texts are jointly engaged in dynamic, meaning-making activities that are context-specific and that change over time. A critical discourse analysis of climate change based on a database of newspaper reports from three U.K. broadsheet papers over the period 1985–2003 is presented. This empirical study identifies three distinct circuits of climate change—1985–1990, 1991–1996, 1997–2003—which are characterized by different framings of risks associated with climate change. The article concludes that there is evidence of social learning as actors build on their experiences in relation to climate change science and policy making. Two important factors in shaping the U.K.’s broadsheet newspapers’ discourse on “dangerous” climate change emerge as the agency of top political figures and the dominant ideological standpoints in different newspapers.
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Tese de Doutoramento em Engenharia Civil.
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OBJECTIVE: One of the most exciting potential applications of percutaneous therapy is the treatment of abdominal aneurysms. METHODS: Of 230 patients treated with a self-expanding polyester-lined stent-graft for different aortic pathologies at our institution, we selected 80 abdominal aneurysm cases undergoing treatment (from May 1997 to December 2002). The stent was introduced through the femoral artery, in the hemodynamic laboratory, with the patient under general anesthesia, with systemic heparinization, and induced hypotension. RESULTS: The procedure was successful in 70 (92.9%) cases; 10 patients with exclusion of abdominal aortic aneurysms were documented immediately within the hemodynamic room and 5 patients persisted with a residual leak. Two surgical conversions were necessary. Additional stent-grafts had to be inserted in 3 (3.7%) cases. In the follow-up, 91.4% of patients were alive at a mean follow-up of 15.8 months. CONCLUSION: We believe that stent-grafts are an important tool in improving the treatment of abdominal aneurysms, and this new policy may change the conventional medical management of these patients.
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El presente proyecto de investigación se orienta a analizar la institución del juicio por jurados, considerada como un punto estratégico para la observación de los procesos de cambio que recorren la cultura jurídica en Argentina. Frente a las múltiples transformaciones y a los intensos procesos de reestructuración de las relaciones sociales observados en el contexto latinoamericano y especialmente en Argentina, la necesidad de reconstruir la legitimidad de los jueces ante la opinión pública se ha vuelto impostergable, y el recurso a la participación popular en el campo judicial aparece como un instrumento útil para ello. Analizar la efectividad de esta estrategia para la legitimación del poder judicial es uno de los objetivos del presente proyecto de investigación. Abordar dicho objetivo implica, indagar en la relación entre la administración de justicia y diferentes actores sociales, especialmente los miembros de la profesión jurídica y la opinión pública.Se explora igualmente la contradicción entre el hecho de que esta institución, nacida para atenuar la dureza de los castigos, se ha implementado recientemente en la provincia de Córdoba en la situación inversa. El modo en que la tensión entre el espíritu garantista de los jueces y la demanda de castigos de los ciudadanos comunes se manejará en la práctica de los juicios por jurado, y su incidencia en el éxito de las estrategias legitimadoras del poder judicial, aparece como una cuestión relevante para el análisis que se propone. Con la utilización de diferentes fuentes de información cuantitativas y cualitativas, se espera que el análisis de la implementación del juicio penal con jurados populares en la provincia de Córdoba propuesto en el presente proyecto, contribuya a documentar los niveles de articulación entre la cultura jurídica interna y externa.
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El problema: En todo momento y sobre todo cuando estamos en presencia de escenarios económicos turbulentos resulta imprescindible utilizar herramientas que permitan realizar análisis de sensitividad sobre las distintas situaciones que podrían plantearse. La elaboración de modelos matemáticos deterministas desde las aplicaciones realizadas por Richard Mattessich han constituido un instrumento idóneo para el caso de empresas comerciales o industriales. Los modelos informáticos utilizados para las empresas agropecuarias han abordado fundamentalmente la temática relacionada con la producción, no así las otras variables económicas y financieras. Por lo tanto, entendemos que se hace necesario trabajar con modelos agropecuarios que comprendan todas las variables económicas y financieras, de manera de observar otro tipo de cuestiones, tales como: el modo de financiarse, los costos financieros, necesidades de capital de trabajo. Hipótesis: Es posible, a través de la utilización de la información contable en sentido prospectivo, interpretar adecuadamente los escenarios futuros de las organizaciones agropecuarias, cuantificando los impactos que generan tanto las estrategias y políticas aplicables, como las distorsiones del contexto. Objetivo general: determinar la incidencia de las decisiones internas y las que provengan del funcionamiento del sistema económico, a través de la información contable prospectiva. Objetivos específicos: a. Describir los impactos que se producen en la estructura patrimonial, financiera y en los resultados, como consecuencia de los cambios en las estrategias y políticas de la empresa agropecuaria, así como los efectos macroeconómicos en la estructura de la empresa que pudieran estar conmoviendo la gestión económico-financiera. b. Identificar mecanismos y proponer criterios para la elaboración de modelos que permitan visualizar los impactos en los escenarios futuros y las adecuaciones necesarias en la estructura que permitan soportar las modificaciones. Metodología: será un estudio a nivel teórico, donde una vez identificadas las variables y planteados los modelos, se propondrán distintas situaciones y se testearán las respuestas. Resultados esperados: lograr un avance en la evaluación económico-financiera prospectiva de empresas agropecuarias y constituir un avance para futuras investigaciones. Importancia del proyecto: La producción agropecuaria es vital tanto para el desarrollo económico de Argentina, como en particular para la provincia de Córdoba. Elaborar herramientas que eficientizen la administración de este tipo de empresas, redundará en beneficio colectivo. Pertinencia: El producto verificable será la construcción de un modelo distinto a los actuales, tanto en su desarrollo, objetivo al que está destinado y sencillez de su aplicación, posibilitando la inserción del productor en el proceso de planificación, reduciendo el riesgo en la toma de decisiones. Esperando generar un avance sobre los modelos preexistente.
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El proceso cultural en las Sierras de Córdoba fue habitualmente concebido como marginal con respecto al Noroeste Argentino. Tras el establecimiento del esquema básico de la secuencia prehispánica, a mediados del siglo pasado, se definió una etapa agroalfarera de cronología tardía, que continuaba a una extensa etapa precerámica cuyos límites se aproximaban a la transición Pleistoceno-Holoceno. Se hacía referencia, de este modo, al advenimiento de un modo de vida agrícola y aldeano, que reemplazaba a otro basado en la caza y recolección. Dicha transformación, alternativamente atribuida a la población cazadora local o a una migración de grupos agricultores desde regiones vecinas, se habría consumado hacia 1500 AP, fijando uno de los límites de la dispersión de la agricultura andina. Es necesario destacar la extremada escasez y el carácter indirecto de las evidencias arqueológicas utilizadas para sustentar la ocurrencia de tal proceso. Asimismo, la vigencia de supuestos que han comenzado a mostrar inconsistencias con los resultados de las recientes investigaciones. Entre ellos, principalmente, el que asume que la introducción de la agricultura dio paso a una transformación radical de las sociedades prehispánicas, constituyendo un hito fundamental en su devenir histórico, el comienzo de una nueva etapa. Nuestros últimos estudios en el sector central de las Sierras de Córdoba apuntaron, entre otros objetivos, a reconocer indicadores arqueológicos directos de producción agrícola, así como de la manipulación y consumo de plantas cultivadas. Los primeros resultados nos permiten vislumbrar un escenario complejo que desafía los modelos vigentes. El consumo de maíz, por ejemplo, parece haber antecedido por muchos siglos a la adopción de prácticas agrícolas. El acceso a este cultígeno, sumado a otros elementos, indicaría cambios entre los cazadores-recolectores serranos, promovidos por su integración en redes macrorregionales que los vincularon con sociedades agricultoras de la vertiente oriental andina y quizás del Chaco Santiagueño, por lo menos desde 2500 AP. En definitiva, la agricultura no parece haber sido adoptada rápidamente ni provocado transformaciones profundas e inmediatas en la organización de los grupos prehispánicos. Se ha observado, por el contrario, la incorporación gradual de distintas innovaciones que incluso permiten relacionar la manipulación y más tarde el cultivo de plantas domesticadas, con procesos de intensificación productiva de mayor escala temporal. Uno de nuestros objetivos en este proyecto consiste, básicamente, en profundizar las investigaciones en curso a fin de ampliar el cuerpo de datos con el cual analizar y discutir el problema de la dispersión agrícola en la región. Ello implica el tratamiento de diferentes líneas de evidencia, en particular: 1) la distribución regional de sitios arqueológicos y las modalidades de ocupación de las tierras cultivables; 2) la búsqueda de superficies de cultivo en sitios estratificados; y 3) estudios arqueobotánicos, polínicos y de isótopos estables. Se entiende que no le corresponde a la arqueología asumir apriorísticamente el significado histórico de la introducción de la agricultura, sino establecerlo en cada caso puntual a través de la investigación concreta. Nuestro segundo objetivo consiste, por lo tanto, en delinear los cambios (económicos, tecnológicos, políticos, sociales) que acompañaron al proceso de dispersión agrícola. Ello implica el tratamiento de diferentes problemas, entre otros: 1) las prácticas de apropiación de los recursos silvestres; 2) la continuidad y cambio tecnológico; 3) la movilidad y la articulación microambiental; y 4) los aspectos políticos y sociales ligados a prácticas como la molienda grupal y la producción del arte rupestre. The radical chage of societies from hunter-gatherers to farmers in 1500 BP was considered a milestone whitin the cultural process of pre-hispanic societies in Cordoba Hill. But there is a shortage of archaeological remains to support this change and there are weak hypotheses of absolute transformations. During the last years, our studies carried out on the central area of Cordoba Hill have tried to recognize direct archaeological signs of agriculture production as well as the handling and consumption of crops. The first results show a complex set that challenges the current theoretical models. For example, the corn was probably eatten prior to its adoption for farm practices. Our first main consists in increasing a corpus of data about the spread of agriculture in Cordoba region that we have been researching for the last years. These researches involve different lines of evidence: 1-regional location of archaeological sites and kinds of occupation on cultivable lands; 2-the search for plots at archaeological sites; 3-archaeobotanical, pollen and stable isotopes studies. Our second main consists in outlining changes within the spread of agriculture. It implies to considering different problems: 1-the practices to gatherer wild resources; 2-the continuity and changes of technologies; 3-the mobility and the articulation on the micro-environment; 4-political and social aspects in connection with activities such as groupal grinding and rock art productions.
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This research looked at the scientific evidence available on climate change and in particular, projections on sea level rise which ranged from 0.5m to 2m by the end of the century. These projections were then considered in an Irish context. A review of current policy in Ireland revealed that there was no dedicated Government policy on climate change or coastal zone management. In terms of spatial planning policy, it became apparent that there was little or no guidance on climate change either at a national, regional or local level. Therefore, to determine the likely impacts of sea level rise in Ireland based on current spatial planning practice and policy, a scenario-building exercise was carried out for two case study areas in Galway Bay. The two case study areas were: Oranmore, a densely populated town located to the east of Inner Galway Bay; and Tawin Island, a rural dispersed community, located to the south east of Inner Galway Bay. A ‘best’ and ‘worse’ case scenario was envisaged for both areas in terms of sea level rise. In the absence of specific climate change policies it was projected that in the ‘best’ case scenario of 0.5m sea level rise, Tawin Island would suffer serious and adverse impacts while Oranmore was likely to experience slight to moderate impacts. However, in the ‘worse’ case scenario of a 2m sea level rise, it was likely that Tawin Island would be abandoned while many houses, businesses and infrastructure built within the floodplain of Oranmore Bay would be inundated and permanently flooded. In this regard, it was the author’s opinion that a strategic and integrated climate change policy and adaptation plan is vital for the island of Ireland that recognises the importance of integrated land use and spatial planning in terms of mitigation and adaptation to climate change.
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The main objective of this thesis on flooding was to produce a detailed report on flooding with specific reference to the Clare River catchment. Past flooding in the Clare River catchment was assessed with specific reference to the November 2009 flood event. A Geographic Information System was used to produce a graphical representation of the spatial distribution of the November 2009 flood. Flood risk is prominent within the Clare River catchment especially in the region of Claregalway. The recent flooding events of November 2009 produced significant fluvial flooding from the Clare River. This resulted in considerable flood damage to property. There were also hidden costs such as the economic impact of the closing of the N17 until floodwater subsided. Land use and channel conditions are traditional factors that have long been recognised for their effect on flooding processes. These factors were examined in the context of the Clare River catchment to determine if they had any significant effect on flood flows. Climate change has become recognised as a factor that may produce more significant and frequent flood events in the future. Many experts feel that climate change will result in an increase in the intensity and duration of rainfall in western Ireland. This would have significant implications for the Clare River catchment, which is already vulnerable to flooding. Flood estimation techniques are a key aspect in understanding and preparing for flood events. This study uses methods based on the statistical analysis of recorded data and methods based on a design rainstorm and rainfall-runoff model to estimate flood flows. These provide a mathematical basis to evaluate the impacts of various factors on flooding and also to generate practical design floods, which can be used in the design of flood relief measures. The final element of the thesis includes the author’s recommendations on how flood risk management techniques can reduce existing flood risk in the Clare River catchment. Future implications to flood risk due to factors such as climate change and poor planning practices are also considered.
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წიგნში წარმოდგენილია საქართველოში ზოგიერთი ოპტიკურად აქტიური მცირე ატმოსფერული მინარევის მრავალწლიური კვლევის შედეგები. წარმოდგენილია მონაცემები C02, CHx, S02 და აეროზოლების ანთროპოგენური ემისიების შესახებ. დაწვრილებითაა შესწავლილი აეროზოლების თვლადი კონცენტრაციის ვერტიკალური განაწილება ტროპოსფეროში საქართველოს სხვადასხვა რეგიონისთვის. ჩატარებულია ოზონის საერთო რაოდენობის, ატმოსფერული აეროზოლების ოპტიკური სიმკვრის და სხვა ნაერთების გრძელვადიანი ვარიაცების დეტალური ანალიზი. წარმოდგენილია ზოგიერთი ნაერთის გავლენის თეორიული შეფასება საქართველოში მზის პირდაპირი და გაბნეული რადიაციის რეჟიმზე.
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The determination of the climatic potential of tourism to Tbilisi (the capital of Georgia) into the correspondence with that frequently utilized in other countries of the “tourism climate index” is carried out.
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Magdeburg, Univ., Fak. für Wirtschaftswiss., Diss., 2011
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Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2012
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Magdeburg, Univ., Fak. für Wirtschaftswiss., Diss., 2012