Good practices in the Enred@te Pilot Project: a digital social network for older adults and Spanish Red Cross volunteers

The Enred@te initiative, created by Red Cross, the Vodafone Foundation and the TECSOS Foundation, emerged as an evolution of a previous project that developed and piloted a video-communication solution with older adults, using a system installed in their own televisions. Following the success of this first initiative, it was decided to advance toward a more flexible, robust, easy-to-use and high-quality solution, producing a social network accessible through tablets. Older adults can use the network to video-communicate with other older adults and stay informed on various topics of interest. Additionally, a new innovation incorporates the participation of virtual volunteers, a part of the network that promotes its use in an inclusive and participative manner. This solution was also piloted in 2014 with positive results and work to turn it into a service that can reach older adults through the Red Cross is currently on-going.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

MIGRATION PATTERNS AMONG YOUNG ADULTS IN THE UNITED STATES: ENVIRONMENTAL, SOCIAL, AND ECONOMIC EXPLANATIONS

Young adult migration is a key factor in community development. The goal of this paper is to study what kinds of places attract young adults and what kinds are losing them. Linear regression is conducted to analyze what place-specific factors explain migration patterns among young adults. These factors include economic, social, and environmental variables. This study finds that social and environmental factors are just as important as economic ones. Specifically, employment in the arts increases young adult net migration. Environmental variables, for example, natural amenities and protected federal lands are particularly important in rural settings in attracting young adults. These findings suggest that policy makers interested in attracting and retaining young adults should pay closer attention to social and environmental factors and consider creating more opportunities for arts employment in general. For rural areas, improving the attractiveness of natural amenities and better protection of federal lands is also recommended.

Sustainable initiatives focused on social responsibility and regional development: a study of the leader of the petrochemical industry

The present work will investigate the issue of environmental responsibility actions in the ABC Paulista region, of a leading company in the petrochemical sector. In this context, the problem has been to see how the leading company in the domestic petrochemical industry conducts itself relative to the concept of sustainability and what the consequences of these initiatives in the ABC Paulista are. Thus, the objectives are to identify these consequences and practices with regard to regional development in areas where the leader of the national petrochemical company has significant performance, with highlights on economic, social and environmental impacts. The present investigation is justified by the fact that the company is among the world leaders in the production of biopolymers. The methodology used was qualitative descriptive because this methodological procedure makes it possible to observe and analyze the facts relating to social responsibility initiatives undertaken by the company under study without manipulating them , in establishing correlations on perception of other stakeholders before the actions addressed in this research. Therefore, the results obtained indicate that environmental responsibility initiatives taken by the company satisfy the paradigm of Sustainability and Social Responsibility, in the promotion of regional development in its geographic area.

Performance of `Tahiti` lime on twelve rootstocks under irrigated and non-irrigated conditions

Faced with new challenges, such as emerging diseases, shortening of orchard longevity, and larger social and environmental demands from consumers, practices such as rootstock diversification, irrigation and high density plantings have become relevant for the Brazilian citrus industry. This research had the objective to evaluate the performance of irrigated and non-irrigated `Tahiti` lime trees grafted on 12 rootstocks and one interstock. Plots were distributed following a randomized block design, with four replicates and one plant per plot. Rootstocks influenced plant vigor, especially `Flying Dragon` trifoliate, which reduced tree height by approximately 47% compared to the `Rangpur lime. Trees that were budded on more vigorous rootstocks showed higher yield when grown without irrigation than with irrigation. The `1646` citradia and `Morton` citrange rootstocks performed particularly well. On the other hand, the plants on less vigorous rootstocks showed better performance in terms of yield under irrigation than the same combinations without irrigation, especially those grafted on the tetraploid `Carrizo` and `Troyer` citranges, `Swingle` citrumelo, `Davis A` trifoliate and `Flying Dragon` trifoliate. Plants budded on the `1708` citradia had high yields under irrigated and non-irrigated conditions. The effect of interstock on plant vigor was dependent of rootstock. Interstocked plants on `Davis A` trifoliate were higher than those without interstock. On the other hand, interstocked plants on Catania 2 `Volkamer` lemon were less vigorous than those without interstock. (C) 2011 Elsevier B.V. All rights reserved.

Stakeholders Theory and Theory of the Firm: a study on the hierarchy of objective-functions in Brazilian companies

Discussion opposing the Theory of the Firm to the Theory of Stakeholders are contemporaneous and polemical. One focal point of such debates refers to which objective-function companies, should choose, whether that of the shareholders or that of the stakeholders, and whether it is possible to opt for both simultaneously. Several empirical studies. have attempted-to test a possible correlation between both functions, and there has not been any consensus-so far. The objective of the present research is to examine a gap in such discussions: is there (or not) a subordination of the stakeholders` objective-function to that of the shareholders? The research is empirical,and analytical and employs quantitative methods. Hypotheses were tested and data analyzed by using non-parametrical (chi-square test) and parametrical procedures (frequency. correlation `coefficient). Secondary data was collected from he Economitica database and from the Brazilian Institute of Social and-Economic Analyses (IBASE) website, relative to public companies that have published their Social Balance Statements following the IBASE model from 1999 to 2006, whose sample amounted to 65 companies; In order to assess the objective-function of shareholders a proxy was created based on the following three indices: ROE (return on equity), EnterpriseValue and Tobin`s Q. In order to assess the objective-function of stakeholders a proxy was created by employing the following IBASE social balance indices: internal ones (ISI), external ones (ISE), and environmental ones (IAM). The results have shown no evidence of subordination of stakeholders` objective-function to that of the shareholders in analyzed companies, negating initial expectations and calling for deeper investigation of results. Its main conclusion, which states that the attempted subordination does not take place, is limited to the sample herein investigated and calls for ongoing research aiming at improvements which may lead to sample enlargement and, as a consequence, may make feasible the application of other statistical techniques which may yield a more thorough, analysis of the studied phenomehon.

Dating the dreaming? Creation of myths and rituals for mounds along the northern Australian coastline

Shell mounds ceased to be built in many parts of coastal northern Australia about 800-600 years ago. They are the subject of stories told by Aboriginal people and some have been incorporated in ritual and political activities during the last 150 ears. These understandings emerged only after termination of the economic and environmental system that created them, 800-600 years ago, in a number of widely separated coastal regions, Modern stories and treatments of these mounds by Aboriginal people concern modern or near-modern practices. Modern views of the mounds, their mythological and ritual associations, may be explained by reference to the socioeconomic transitions seen in the archaeological record; but the recent cultural, social and symbolic statements about these places cannot inform us of the process or ideology concerned with the formation of the mounds. Many Aboriginal communities over the last half a millennium actively,formed understandings of new landscapes and systems of land use. Attempts to impose historic ideologies and cosmologies on earlier times fail to acknowledge the magnitude and rate of economic and ideological change on the tropical coastline of Australia.

Competing notions of social justice and contradictions in special education reform

In the past three decades, special education has been subjected to extensive critique and reform of practices. These critiques have been based on notions of social justice and equity. However, the field has suffered from inadequate attention to assumptions about social justice. Social justice is essentially a contested concept. Rather than representing a unitary and universally shared concept, social justice has variable meanings. Differing views of social justice can be seen to underlie apparent contradictions in continuing practice in response to pressures for reform. Reforms predicated on individual rights have been undermined by deep commitments to meritocratic practices in U.S. schools. Reforms based on more communitarian principles, however, ignore the need for structure and the tendency for communal values to marginalize people with disabilities. Special education reform today requires a different basis in a relational definition of the self, structures to support the qualities of relationships, and a belief in the mutability of social justice.

USE AND CONSEQUENCES OF PARTICIPATORY GIS IN A MEXICAN MUNICIPALITY: APPLYING A MULTILEVEL FRAMEWORK

This paper seeks to understand the use and the consequences of Participatory Geographic Information System (PGIS) in a Mexican local community. A multilevel framework was applied, mainly influenced by two theoretical lenses – structurationist view and social shaping of technology – structured in three dimensions – context, process and content – according to contextualist logic. The results of our study have brought two main contributions. The first is the refinement of the theoretical framework in order to better investigate the implementation and use of Information and Communication Technology (ICT) artifacts by local communities for social and environmental purposes. The second contribution is the extension of existing IS (Information Systems) literature on participatory practices through identification of important conditions for helping the mobilization of ICT as a tool for empowering local communities.

A responsabilidade social e as PME: as práticas de SER das microempresas

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Contabilidade criativa, ética e responsabilidade social das empresas

Doutoramento em Gestão

Size matters when we talk about corporate social responsibility: the case of portuguese companies

Social responsibility arises as a measure of the corporate policy that goes beyond the production activity, thus covering also the social and environmental activities. This issue has been gaining importance over time. The number of companies that are implementing socially responsible actions has been growing steadily even though it is still centered on large and medium sized companies. Social responsibility is an accessible theme to any company of any size, once the social and environmental issues are resolved through concrete actions, but in the small and micro-sized companies there are factors that inhibit such actions. Some of these factors are: reduced investment capacity; minimal expectations of medium to long term returns; or even the short-term management focus that is aimed at survival. Such facts can be verified in the case of Portuguese companies, where out of the 41 companies certified by SA 8000 only 5 are micro-sized or small and even these are linked to large organizations.

Environmental pressures and impacts of public sector organizations: the case of the Portuguese Military

Progress in Industrial Ecology, An International Journal, nº 4(5), p. 363-381

Developing and implementing an environmental performance index for the Portuguese military

Business Strategy and the Environment nº 15, p. 71–86

Corporate social responsibility

There is general consensus nowadays that CSR is not just altruistic do-gooding but rather a way for both companies and society to prosper. Companies themselves increasingly recognize that their sustainability depends on their willingness to assume responsibility for social and environmental issues. Academic research has, in the past, tried to theorize exactly how CSR improves business, employee satisfaction and productivity. However, few studies have a) separated the different effects of internal CSR and external CSR and b) studied these effects in times of internal organizational distrust. Hence, this paper examines the relationship between each type of CSR with two outcome variables related to employee attitudes: affective organizational commitment (AOC) and turnover intentions (TI). Furthermore, it investigates whether organizational distrust works as a moderator in each of these relationships by testing the hypothesis using a sample of 212 employees from a company that is currently going through a moment of internal crisis. Findings suggest that although all variables are strongly correlated, distrust works as a moderator for external CSR but not for internal CSR. The theoretical and practical implications of these findings conclude the paper.