851 resultados para The Global Reporting Initiative
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Understanding and predicting plant response to disturbance is of paramount importance in our changing world. Resprouting ability is often considered a simple qualitative trait and used in many ecological studies. Our aim is to show some of the complexities of resprouting while highlighting cautions that need be taken in using resprouting ability to predict vegetation responses across disturbance types and biomes. There are marked differences in resprouting depending on the disturbance type, and fire is often the most severe disturbance because it includes both defoliation and lethal temperatures. In the Mediterranean biome, there are differences in functional strategies to cope with water deficit between resprouters (dehydration avoiders) and nonresprouters (dehydration tolerators); however, there is little research to unambiguously extrapolate these results to other biomes. Furthermore, predictions of vegetation responses to changes in disturbance regimes require consideration not only of resprouting, but also other relevant traits (e.g. seeding, bark thickness) and the different correlations among traits observed in different biomes; models lacking these details would behave poorly at the global scale. Overall, the lessons learned from a given disturbance regime and biome (e.g. crown-fire Mediterranean ecosystems) can guide research in other ecosystems but should not be extrapolated at the global scale.
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The core aim of this paper is to evaluate to what extent were companies able to join to the global value chains (GVCs) through some selected company case studies.
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Circulating low density lipoproteins (LDL) are thought to play a crucial role in the onset and development of atherosclerosis, though the detailed molecular mechanisms responsible for their biological effects remain controversial. The complexity of biomolecules (lipids, glycans and protein) and structural features (isoforms and chemical modifications) found in LDL particles hampers the complete understanding of the mechanism underlying its atherogenicity. For this reason the screening of LDL for features discriminative of a particular pathology in search of biomarkers is of high importance. Three major biomolecule classes (lipids, protein and glycans) in LDL particles were screened using mass spectrometry coupled to liquid chromatography. Dual-polarity screening resulted in good lipidome coverage, identifying over 300 lipid species from 12 lipid sub-classes. Multivariate analysis was used to investigate potential discriminators in the individual lipid sub-classes for different study groups (age, gender, pathology). Additionally, the high protein sequence coverage of ApoB-100 routinely achieved (≥70%) assisted in the search for protein modifications correlating to aging and pathology. The large size and complexity of the datasets required the use of chemometric methods (Partial Least Square-Discriminant Analysis, PLS-DA) for their analysis and for the identification of ions that discriminate between study groups. The peptide profile from enzymatically digested ApoB-100 can be correlated with the high structural complexity of lipids associated with ApoB-100 using exploratory data analysis. In addition, using targeted scanning modes, glycosylation sites within neutral and acidic sugar residues in ApoB-100 are also being explored. Together or individually, knowledge of the profiles and modifications of the major biomolecules in LDL particles will contribute towards an in-depth understanding, will help to map the structural features that contribute to the atherogenicity of LDL, and may allow identification of reliable, pathology-specific biomarkers. This research was supported by a Marie Curie Intra-European Fellowship within the 7th European Community Framework Program (IEF 255076). Work of A. Rudnitskaya was supported by Portuguese Science and Technology Foundation, through the European Social Fund (ESF) and "Programa Operacional Potencial Humano - POPH".
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¿What have we learnt from the 2006-2012 crisis, including events such as the subprime crisis, the bankruptcy of Lehman Brothers or the European sovereign debt crisis, among others? It is usually assumed that in firms that have a CDS quotation, this CDS is the key factor in establishing the credit premiumrisk for a new financial asset. Thus, the CDS is a key element for any investor in taking relative value opportunities across a firm’s capital structure. In the first chapter we study the most relevant aspects of the microstructure of the CDS market in terms of pricing, to have a clear idea of how this market works. We consider that such an analysis is a necessary point for establishing a solid base for the rest of the chapters in order to carry out the different empirical studies we perform. In its document “Basel III: A global regulatory framework for more resilient banks and banking systems”, Basel sets the requirement of a capital charge for credit valuation adjustment (CVA) risk in the trading book and its methodology for the computation for the capital requirement. This regulatory requirement has added extra pressure for in-depth knowledge of the CDS market and this motivates the analysis performed in this thesis. The problem arises in estimating of the credit risk premium for those counterparties without a directly quoted CDS in the market. How can we estimate the credit spread for an issuer without CDS? In addition to this, given the high volatility period in the credit market in the last few years and, in particular, after the default of Lehman Brothers on 15 September 2008, we observe the presence of big outliers in the distribution of credit spread in the different combinations of rating, industry and region. After an exhaustive analysis of the results from the different models studied, we have reached the following conclusions. It is clear that hierarchical regression models fit the data much better than those of non-hierarchical regression. Furthermore,we generally prefer the median model (50%-quantile regression) to the mean model (standard OLS regression) due to its robustness when assigning the price to a new credit asset without spread,minimizing the “inversion problem”. Finally, an additional fundamental reason to prefer the median model is the typical "right skewness" distribution of CDS spreads...
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Este estudio tiene como objetivo principal describir el funcionamiento y la manera como opera el área de RSE en BBVA Colombia. A razón de ello, suscitó un interés por ofrecer un marco de referencia teórico sobre la responsabilidad social, y sus implicaciones dentro de las organizaciones, en cuanto a cambios en el sistema de gestión, diseño estructural, y en la elaboración de nuevas políticas corporativas; derivando en una investigación más profunda sobre su aplicación práctica en las empresas, en términos de herramientas y esquemas.
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El presente estudio de caso documenta los planes y actividades relacionadas con el tema de Responsabilidad Social Empresarial que la multinacional colombiana Crepes & Waffles implementa en sus operaciones. El documento contiene una investigación que incluye antecedentes, análisis del sector, temas estadísticos y una entrevista.
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El presente estudio tiene como objetivo mostrar los factores de éxito del programa de Responsabilidad Social de la Fundación Cardioinfantil, teniendo en cuenta que esta institución se ha convertido en un referente de compromiso social y sostenibilidad en el sector salud y en las instituciones de cuarto nivel de complejidad. Para alcanzar este objetivo se realizaron visitas y se aplicó un instrumento en la Fundación Cardioinfantil y en cuatro instituciones más del mismo nivel de atención en las ciudades de Bogotá, Cali y Medellín, donde generosamente aportaron información acerca del desarrollo de sus programas de Responsabilidad Social y de la aplicación de los tópicos contenidos en la ISO 26000 dentro de sus instituciones. Así mismo dentro de la Fundación Cardioinfantil se realizó una entrevista con la persona encargada de desarrollar el programa, quien manifestó los detalles del funcionamiento de este y los esfuerzos realizados para lograr la diferenciación en el sector salud. A través de este recorrido por las diferentes instituciones de salud consultadas y de la investigación realizada en la fundación Cardioinfantil se realizó una matriz DOFA que nos reveló la falta de comunicación en las mejoras realizadas en las diferentes organizaciones de salud, una vez han detectado las fallas en inherentes a su actuación con los grupos de interés. La adopción de estándares internacionales para la gobernanza y aplicación de los programas de RSE aún es incipiente en el sector salud en general. También es posible resaltar el hecho de que programas de RSE desarrollados a nivel de la fundación Cardioinfantil evolucionan hacia la innovación en la calidad de la atención y la trasformación de sus organizaciones hacia la mejora continua.
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The International Seabed Authority (ISA) regulates the activities related with the exploration and exploitation of seabed mineral resources in the Area, which are considered as the "common heritage of mankind" under the United Nations Convention on the Law of the Sea.The ISA has also the mandate to ensure the protection of the marine environment.The development of good practices for the annual reporting and data submission by Contractors is crucial for the ISA to comply with the sustainable development of the mineral marine resources. In 2015,the ISA issued a new template for reporting on exploration activities, which includes the definition of the format for all geophysical, geological and environmental data to be collected and analysed during exploration. The availability of reliable data contributes to improve the assessment of the ISA on the activities in the Area while promoting transparency, which is considered as a major principle of industry bestpractices.
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The study of tides and their interactions with the complex dynamics of the global ocean represents a crucial challenge in ocean modelling. This thesis aims to deepen this study from a dynamical point of view, analysing what are the tidal effects on the general circulation of the ocean. We perform different experiments of a mesoscale-permitting global ocean model forced by both atmospheric fields and astronomical tidal potential, and we implement two parametrizations to include in the model tidal phenomena that are currently unresolved, with particular emphasis to the topographic wave drag for locally dissipating internal waves. An additional experiment using a mesoscale-resolving configuration is used to compare the simulated tides at different resolutions with observed data. We find that the accuracy of modelled tides strongly depends on the region and harmonic component of interest, even though the increased resolution allows to improve the modelled topography and resolve more intense internal waves. We then focus on the impact of tides in the Atlantic Ocean and find that tides weaken the overturning circulation during the analysed period from 1981 to 2007, even though the interannual differences strongly change in both amplitude and phase. The zonally integrated momentum balance shows that tide changes the water stratification at the zonal boundaries, modifying the pressure and therefore the geostrophic balance over the entire basin. Finally, we describe the overturning circulation in the Mediterranean Sea computing the meridional and zonal streamfunctions both in the Eulerian and residual frameworks. The circulation is characterised by different cells, and their forcing processes are described with particular emphasis to the role of mesoscale and a transient climatic event. We complete the description of the overturning circulation giving evidence for the first time to the connection between meridional and zonal cells.
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This thesis addresses the entanglements between the Namibian liberation struggle and the global Cold War, focusing on the socialist support provided to the South West African People Organization (SWAPO), the liberation movement that fought for the independence of the country from the South African regime. This thesis aims at analyzing three socialist models of solidarity with the SWAPO’s struggle that developed especially from the late 1970s. Combining archival sources and biographical accounts, it examines the politics of solidarity with SWAPO implemented by East Germany, Cuba, and the Italian Communist Party. The interest lies in understanding how solidarity was declined and received by internal promoters and external addressees. Thus, I explore how these three actors constructed their concept of solidarity with SWAPO according to their national and ideological contexts and how this was received by the SWAPO members who experienced it in various ways. Each socialist actor promoted solidarity with SWAPO by using varying narratives, pursuing their own objectives, and employing diverse instruments, thus carrying out different and sometimes competing visions of socialism and solidarity. On its side, SWAPO was able to take advantage from such visions, as each of them could serve its different needs in diverse ways. In providing a general overview of these three solidarity policies, this thesis has the objective of highlighting the internal pluralization of the “socialist solidarity regime” while at the same time contributing to the debate on the extent of SWAPO’s commitment to socialism during the Namibian liberation struggle. It argues that, while pragmatism has always guided SWAPO during the liberation struggle and the post-independence period, and non-alignment has always been its international stance, socialism has to some extent been a model for the revolution in Namibia, to the point that it is still influencing the SWAPO party today.
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O presente trabalho tem como objectivo analisar a evolução da divulgação voluntária de informação das empresas cotadas na Euronext Lisboa, no triénio 2006-2008. O estudo foi desenvolvido através da análise aos relatórios e contas anuais publicados nos anos de 2006, 2007 e 2008 e aos relatórios de sustentabilidade dos mesmos anos, quando disponibilizados, abrangendo 53 empresas. Os dados foram analisados e tratados estatisticamente pela análise univariada, bivariada e multivariada. Dos resultados obtidos, concluiu-se que a divulgação voluntária de informação por parte das empresas cotadas na Euronext Lisboa é ainda reduzida nas áreas dos desempenhos ambiental e social, apesar de ter tido uma evolução positiva nos três anos estudados. Dos 79 indicadores, apenas 30 são divulgados por estas empresas, revelando assim uma reduzida adesão à divulgação voluntária de informação segundo a estrutura da GRI. Quanto aos actores determinantes, apurou-se que a dimensão contribui para a divulgação de informação e que, pelo contrário, a rendibilidade não é um factor influenciador.
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O tema da Sustentabilidade Empresarial aqui analisado, está relacionado com as respectivas práticas contabilísticas e inerentes DF - Demonstrações Financeiras divulgadas pelas empresas. A nossa motivação por esta temática resulta de sentirmos uma crescente insatisfação, manifestada por diferentes utilizadores, porque a informação contida nas DF, em modelo tradicional, é considerada muito insuficientes face às novas e crescentes necessidades sociais. Então, o objectivo principal desta nossa investigação é recolher reflexões associadas ao tema, identificar as carências informativas dominantes e possíveis soluções de melhoria. Pela revisão da literatura específica confirmamos a existência de crescentes preocupações internacionais no âmbito desta insuficiência informativa, manifestadas por académicos e profissionais de diferentes origens. O relato do desempenho empresarial tende para utilizar informação mais qualificada com rigor, abrangência e fiabilidade. Tudo isso exige maior participação da contabilidade. É imperioso que as actuais DF sejam melhoradas e na falta de normativos específicos a solução proposta, actualmente mais dominante, é da GRI-Global Reporting Initiative. Esse relato, aplicável de modo voluntário, é designado pela GRI como Relatório de Sustentabilidade o qual tende a ser divulgado, cada vez, mais, por diferentes empresas nacionais e internacionais. Procuramos saber a situação actual desses Relatórios em Portugal, pela sua divulgação via Internet. Das 83 empresas seleccionadas concluímos: 22% das mesmas já o aplicam e em modelos que se aproximam das orientações da CRI; 50% das mesmas divulgam alguns conteúdos associados ao tema mas predomina a dispersão informativa e a forma descritiva, portanto não quantificada; os restantes 28% não divulgam qualquer informação deste âmbito; os valores e indicadores de desempenho constantes dos conteúdos relatados e com base contabilística são muito reduzidos; só alguns relatórios incluem certificação por empresas especializadas; destacamos as empresas do sector financeiro com melhores relatórios, atendendo à diversidade, fundamentação e extensão de conteúdos informativos divulgados. As empresas seleccionadas não constituem uma amostra significativa de todo o universo empresarial instalado em Portugal. Então, as nossas conclusões sobre elas não poderão ser extensivas a todo esse universo mas poderão representar as melhores práticas existentes em Portugal porque essas empresas são aderentes do fórum BCSD Portugal-Conselho Empresarial para o Desenvolvimento Sustentável e das orientações da GRI. Não obstante as limitações encontradas parece-nos que este trabalho poderá propiciar um contributo válido para académicos investiga-dores desta temática e profissionais que partilhem destas novas necessidades de informação empresarial.
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Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Ordenamento do Território e Planeamento Ambiental
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Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para a obtenção do grau de Mestre em Engenharia do Ambiente, perfil Gestão e Sistemas Ambientais