Creative industries in the Caribbean: a new road for diversification and export growth

Includes bibliography

Accrual accounting and budgeting: key issues and recent developments

Includes bibliography

Creative commons: A convergence model between the ideal of commons and the possibilities of creation in contemporary times, opposed to copyright impediments

The contemporary individual finds on the Internet and especially on the Web facilitating conditions to build a basic infrastructure based on the concept of commons. He also finds favorable conditions which allow him to collaborate and share resources for the creation, use, reuse, access and dissemination of information. However, he also faces obstacles such as Copyright (Law 9610/98 in Brazil). An alternative is Creative Commons which not only allows the elaboration, use and dissemination of information under legal conditions but also function as a facilitator for the development of informational commons. This paper deals with this scenario.

Report of the Workshop on Integrated Environmental and Economic Accounting

Includes bibliography

Support area as an indicator of environmental load: Comparison between Embodied Energy, Ecological Footprint, and Emergy Accounting methods

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.

Emergetic ternary diagrams: five examples for application in environmental accounting for decision-making

In a recent paper, "A combined tool for environmental scientists and decision makers: ternary diagrams and emergy accounting." [Giannettti BF, Barrella FA, Almeida CMVB. A combined tool for environment scientists and decision makers: ternary diagrams and emergy accounting. J Clean Prod, in press http://dx.doi.org/10.1016/j.jclepro.2004.09.002] Ternary diagrams were proposed as a graphical tool to assist emergy analysis. The graphical representation of the emergy accounting data makes it possible to compare processes and systems with and without ecosystem services, to evaluate improvements and to follow the system performance over time. The graphic tool is versatile and adaptable to represent products, processes, systems, countries, and different periods of time.The use and the versatility of ternary diagrams for assisting in performing emergy analyses are illustrated by means of five examples taken from the literature, which are presented and discussed. It is shown that emergetic ternary diagram's properties assist the assessment of the system of the system efficiency, its dependance upon renewable and non-renewable inputs and the environmental support for dilution and abatement of process emissions. With the aid of ternary diagrams, details such as the interaction between systems and between systems and the environment are recognized and evaluated. Such a tool for graphical analysis allows a transparent presentation of the results and can serve as an interface between emergy scientists and decision makers, provided the meaning of each line in the diagram is carefully explained and understood. (c) 2005 Elsevier Ltd. All rights reserved.

Creative Commons: a convergence model between the ideal of commons and the possibilities of creation in contemporary times, opposed to copyright impediments

The contemporary individual finds on the Internet and especially on the Web facilitating conditions to build a basic infrastructure based on the concept of commons. He also finds favorable conditions which allow him to collaborate and share resources for the creation, use, reuse, access and dissemination of information. However, he also faces obstacles such as Copyright (Law 9610/98 in Brazil). An alternative is Creative Commons which not only allows the elaboration, use and dissemination of information under legal conditions but also function as a facilitator for the development of informational commons. This paper deals with this scenario.

Accounting for uncertainty in ecological analysis: the strengths and limitations of hierarchical statistical modeling

Analyses of ecological data should account for the uncertainty in the process(es) that generated the data. However, accounting for these uncertainties is a difficult task, since ecology is known for its complexity. Measurement and/or process errors are often the only sources of uncertainty modeled when addressing complex ecological problems, yet analyses should also account for uncertainty in sampling design, in model specification, in parameters governing the specified model, and in initial and boundary conditions. Only then can we be confident in the scientific inferences and forecasts made from an analysis. Probability and statistics provide a framework that accounts for multiple sources of uncertainty. Given the complexities of ecological studies, the hierarchical statistical model is an invaluable tool. This approach is not new in ecology, and there are many examples (both Bayesian and non-Bayesian) in the literature illustrating the benefits of this approach. In this article, we provide a baseline for concepts, notation, and methods, from which discussion on hierarchical statistical modeling in ecology can proceed. We have also planted some seeds for discussion and tried to show where the practical difficulties lie. Our thesis is that hierarchical statistical modeling is a powerful way of approaching ecological analysis in the presence of inevitable but quantifiable uncertainties, even if practical issues sometimes require pragmatic compromises.

Esempio di NAM 2005 (National Accounting Matrix)

Modulo 2. NAM SEC riempita don i dati dei conti nazionali

Accounting per servizi di presenza in IMS

Studio delle possibilità di accounting per i servizi di presenza in IMS (IP Multimedia Subsystem)

The role of scrrencasts in virtual accounting education

[ES]Despite the rapid growth of new technologies in universities, there is still little empirical evidence on the incidence of certain e-learnings mechanisms on students’ success or failure, particularly among accounting students. According to the cognitive theory of multimedia learning, screencasts are an effective and efficient tool for enhancing students learning, particularly in online accounting education where face-to-face interactions between instructor and students are limited.