994 resultados para Patrimonial value


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To increase eco-efficiency environmental information needs to be integrated into corporate decision making. For decision makers the interpretation of eco-efficiency as a ratio can however be quite difficult in practice. One of the reasons for this is, that eco-efficiency as a ratio is measured in a unit, that is difficult to interpret. This article therefore suggests an alternative measure for eco-efficiency. The Environmental Value Added, the measure proposed in this paper, reflects the excess economic benefit, resulting from the difference between the eco-efficiency under consideration and a benchmark eco-efficiency. It is measured in a purely monetary unit and is thus easier to interpret and integrate than eco-efficiency as a ratio.

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The links between corporate environmental protection and economic success have been analysed vigorously in several theoretical and empirical studies. Most studies are based on the hypothesis that the amount of environmental protection is somehow - negatively or positively - correlated with the economic success of the company. We argue that the amount of corporate environmental protection per se neither spurs nor reduces shareholder value, which is maybe the most important measure of economic success at present. Moreover, the effect environmental protection exerts on shareholder value is determined by the manner in which corporate environmental management is practised. Referring to the value drivers of shareholder value, we discuss the characteristics necessary to increase shareholder value, or at least to contain any reduction as effectively as possible.

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Waste glycerol was converted to secondary amines in a one pot reaction, using Clostridium butyricum and catalytic hydrogen transfer-mediated amination.

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Este artículo describe dos experiencias de investigación de nuestro grupo interconectadas, la primera desarrollada durante el año 2007 a través del proyecto internacional CALVINO del Programa Cultura 2000 de la Unión Europea, y la segunda implementada durante el año 2014 en el marco del Proyecto Investigación e Innovación en Secundaria en Andalucía (PIIISA). Ambos proyectos tienen en común el eje temático de la identidad a partir de una idea de patrimonio y el hecho de haber puesto en práctica metodologías de investigación basadas en las artes visuales con un enfoque multimodal. Desde estos dos puntos de anclaje relativos a la temática (qué) y a la metodología (cómo) analizamos lo acontecido para obtener conclusiones relevantes que, por una parte, pongan en valor estas prácticas significativas y, por otra, aporten nuestra experiencia para futuras propuestas de investigación en el ámbito temático y/o metodológico.