Environmental accounting and reporting in Italian local governments: a longitudinal analysis of changes in context, content and process

This research aims at contributing to a better understanding of changes in local governments’ accounting and reporting practices. Particularly, ‘why’, ‘what’ and ‘how’ environmental aspects are included and the significance of changes across time. It adopts an interpretative approach to conduct a longitudinal analysis of case studies. Pettigrew and Whipp’s framework on context, content and process is used as a lens to distinguish changes under each dimension and analyse their interconnections. Data is collected from official documents and triangulated with semi-structured interviews. The legal framework defines as boundaries of the accounting information the territory under local governments’ jurisdiction and their immediate surrounding area. Organisational environmental performance and externalities are excluded from the requirements. An interplay between the local outer context, political commitment and organisational culture justifies the implementation of changes beyond what is regulated and the implementation of transformational changes. Local governments engage in international networks to gain access to funding and implement changes, leading to adopting the dominant environmental agenda. Key stakeholders, like citizens, are not engaged in the accounting and reporting process. Thus, there is no evidence that the environmental aspects addressed and related changes align with stakeholders’ needs and expectations, which jeopardises its significance. Findings from the current research have implications in other EU member states due to the harmonisation of accounting and reporting practices and the common practice across the EU in using external funding to conceptualise and implement changes. This implies that other local governments could also be representing a limited account related to environmental aspects.

Composição corporal e somatotipo em pessoas com síndrome de Down

Universidade Estadual de Campinas . Faculdade de Educação Física

Ressignificação existencial do pretérito e longevidade humana

Existem, atualmente, mais de 300 hipóteses relativas à caracterização, função e mecanismos do envelhecimento, possivelmente devido ao aumento de idosos no mundo. Embora se avente uma função social à velhice humana, as transformações da sociedade impuseram uma cultura de descarte, incluindo pessoas como os idosos. Tal exclusão, que se associa à tristeza, depressão e morte desse grupo, é contraditória ao aumento do tempo de vida dos idosos constatado atualmente. O presente trabalho tentou determinar os aspectos ambientais envolvidos na longevidade usando uma técnica de metodologia qualitativa denominada grounded theory (ou teoria fundamentada nos dados) em dados fornecidos por ex-ferroviários longevos. Constatou-se que as representações dos ex-ferroviários confluem para a categoria central: desolação pelo aniquilamento da vida e do ambiente, no presente, devido à continuada negligência do Estado e da Sociedade na promoção e preservação das coisas boas para a vida que havia no passado. Observou-se ainda que, paralelamente à hipervalorização genérica das coisas do passado, há constatação recente de que suas existências fizeram parte da epopeia que promoveu o desenvolvimento econômico e social do interior paulista e possibilitou uma ressignificação existencial do passado, sugerindo ser um potente mecanismo de defesa que culmina em longevidade. Tal achado se insere na hipótese de que a função da longevidade seria a de preservar um contingente social com conhecimentos de um modo de vida que deu certo por ser socialmente vantajoso

Re-integration into work

This is the first complete textbook designed for physiotherapists and occupational therapists on the topic of pain. It was developed for use in conjunction with the International Association for the Study of Pain's pain curriculum for OTs and PTs. The book addresses the nature of pain, the neuroanatomical and neurophysiological substrates of pain, the psychological... More aspects of pain, the lifespan approach to pain, pain measurement, pain and placebo, modalities for treating pain, and special topics in pain. It provides an overview of the physiological, psychosocial, and environmental aspects of pain experience across the lifespan. Aimed primarily at OTs and PTs the assessment and interventions issues pertaining to the perspectives of each profession are discussed in detail. The book is also relevant to the other health professions involved in pain management or intending to work in this area.

Is Silver Nitrate Pleurodesis for Patients with Malignant Pleural Effusion Feasible and Safe When Performed in an Outpatient Setting?

The purpose of this study was to analyze the effectiveness and safety of silver nitrate pleurodesis (SNP) in patients with recurrent malignant pleural effusion (RMPE) when performed in an outpatient setting. Prospective study including patients with RMPE recruited in a tertiary university-based hospital from February 2008 to June 2009. Elected patients underwent pleural catheter insertion (Day 1) followed by 0.5% SNP (Day 2), and on 7th day the drain was removed. All procedures were performed in an outpatient facility. Pleurodesis was considered successful when no additional pleural procedure was necessary by the 30th day. Complications were registered and graded according to the CTCAE3.0. Quality of life was evaluated before and 30 days after SNP. A total of 68 patients (54 female, 14 male, mean age: 57.3 years) were included. In addition, 7 had bilateral pleural effusions; therefore, 75 hemithoraces were drained. Also, 5 were excluded, and 70 hemithoraces (63 patients) underwent SNP. During the period of 30 days postpleurodesis, 8 deaths not related to the procedure occurred, and we lost contact with 10 patients who were followed elsewhere. At the 30th day, 48 hemithoraces (45 patients) were reevaluated, and 2 recurrences observed. The most frequent complication was pain-graded as 3 or more in 7 patients; infection occurred in 2 patients. Physical and environmental aspects of quality of life improved significantly after pleurodesis. In this study, SNP could be performed safely in an outpatient setting, with pain the most frequent complication. Recurrences occurred in 4% of the patients.

The Environment and the Selection of Aquaculture Species and Systems: An Economic Analysis

Environmental conditions play a significant role in the economic success of aquaculture. This article classifies environmental factors in a way that facilitates economic analysis of their implications for the selection of aquaculture species and systems. The implication of on-farm as on-site environmental conditions for this selection are considered first using profit-possibility frontiers and taking into account the biological law of environmental tolerance. However, in selecting, recommending and developing aquaculture species and systems, it is often unrealistic to assume the degree of managerial efficiency implied by the profit-possibility function. It is appropriate to take account of the degree of managerial inefficiency that actually exists, not all of which may be capable of being eliminated. Furthermore, experimental R&D should be geared to on-farm conditions, and the variability of these conditions needs to be taken into account. Particularly in shared water bodies, environmental spillovers between aquaculturalists can be important and as shown theoretically, can influence the socially optimal selection of aquaculture species and systems. Similarly, aquaculture can have environmental consequences for the rest of the community. The social economic implications of this for the selection of aquaculture species and systems are analyzed. Some paradoxical results are obtained. For example, if the quality of social governance of aquaculture is poor, aquaculture species and systems that cause a slow rate of environmental deterioration may be socially less satisfactory than those that cause a rapid rate of such deterioration. Socially optimal choice of aquaculture species and systems depends not only on their biophysical characteristics and market conditions but also on the prevailing state of governance of aquaculture. Failure to consider the last aspect can result in the introduction of new aquaculture species (and systems) doing more social harm than good.

A Report on the Managment of Saltwater Crocodiles (Crocodylus porosus) in the Northern Territory: Results of a Survey of Pastoralists

The management of saltwater crocodiles (Crocodylus porosus) in the Northern Territory is an important component of the State’s wildlife management policy. It encompasses saltwater crocodile control (the removal of problem crocodiles dangerous to humans and livestock), and the regulation of harvesting, farming and ranching of saltwater crocodiles for the production of commercial products. The distribution of saltwater crocodiles and their habitats often extend onto private and communal lands along the coastal belt of the Northern Territory, and therefore are a concern of landholders both Aboriginal and pastoral. This report presents the findings of a study of managers of Northern Territory cattle properties (pastoralists). Their attitudes are surveyed towards saltwater crocodiles on their properties and their views of the Northern Territory Parks and Wildlife Commission’s saltwater crocodile management plan are outlined. This report addresses social, economic and environmental aspects of the issue: pastoralists’ attitudes towards saltwater crocodiles in general, the impact saltwater crocodiles have on their cattle-raising business, their opinions of the Northern Territory Government’s saltwater crocodile plan and its operation, and their views of saltwater crocodile harvesting, its potential as an income earner and its contribution to the conservation of the saltwater crocodile. Opinions of pastoralists about new management schemes such as trophy hunting of saltwater crocodiles are also analysed. A concluding statement ties up the findings of the study and provides a snapshot of the current views of pastoral landholders of saltwater crocodiles and their management in the Northern Territory.