911 resultados para Triple Bottom Line Approach


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I problemi ambientali che oggi ci troviamo ad affrontare sono senza precedenti e richiedono l’intervento di tutte le parti coinvolte, in ogni tipo di organizzazione.È il momento di allargare i propri orizzonti e di rivolgere l’attenzione oltre le mura aziendali. Per una crescita sostenibile, in linea con l’Agenda 2030 e i Sustainable Development Goals, è fondamentale guardare all’intera catena del valore e di approvvigionamento; non solo la dedizione verso il lato downstream deve essere perseguita, ma anche quella in upstream. Collaborare con fornitori che condividono gli stessi valori è di grande impatto sia per il business che per il raggiungimento degli obiettivi in termini di sostenibilità. Questa sostenibilità non è intesa soltanto da un punto di vista strettamente ambientale, ma in accordo con gli SDGs, abbraccia temi più ampi, rivolgendosi anche al settore sociale, di governance ed economico. La triple bottom line è alla base per il raggiungimento del fine ultimo comune a tutte le attività legate alla transizione ecologica. Per adempiere all’obiettivo, si propone di selezionare accuratamente gli acquisti seguendo i Criteri Ambientali Minimi italiani ed europei. In più, la capacità di spingersi oltre assume sempre maggiore importanza; anticipare le regolamentazioni è tipico delle aziende proattive che guidano il mercato. A tal proposito, il progetto esemplificativo descritto nell’elaborato, vede protagonista un ufficio acquisti all’avanguardia che ha individuato autonomamente ulteriori cluster, da affiancare ai criteri citati precedentemente. contrattuale. [...]

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Purpose: The paper analyzes the micro-angels investment behaviour, looking both to the criteria used in the selection of their investment projects and to the characteristics of their guidance role during the investment period. Design/Methodology/Approach: The paper focuses on a double bottom line movement of French micro-angels clubs that has been operating since 1983. Our primary source of data is an online survey carried out during March 2012, asking members of clubs all over France for different aspects of their procedures. Findings: Our findings suggest that micro-angels are interested in small, socially or environmentally friendly projects having the potential to contribute to the development of their neighbourhood. We find that women are even more interested than men in such projects. Educated micro-angels value entrepreneurial motivation and understanding of the project more than less-educated micro-angels. We also point out the factors that micro-angels consider important in accompanying enterprises. Here we find that gender makes little difference. However, retired micro-angels value financial diagnosis made conjointly with entrepreneurs, while both active micro-angels and educated micro-angels value more the use of their network to help micro-entrepreneurs. Practical/Social Implications: Given the potential benefits of micro-angels investing and guiding the development of micro-enterprises, a social micro-angel investment on a major scale in developing countries could help in tackling some of the problems faced by the development of microfinance, such as the over-indebtedness of micro-entrepreneurs. Practitioners and new initiatives would gain from understanding what adaptations need to be made. Originality/value: We expect to add to the venture capital theory to take into account non-economic motives.

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The treatment of reflux disease did not change in the review period. PPI therapy remains the first line treatment and surgery the second line approach. Endoscopic anti-reflux procedures should be only performed in controlled studies. Beside the classic triple therapy, sequential treatment of Helicobacter pylori infection can today be considered as a first line therapy. PPI are effective in the prevention of gastroduodenal lesions and in the treatment of dyspeptic symptoms induced by NSAIDs treatment. Only patients younger then 65 years and without any risk factors do not need a preventive PPI prescription during classic NSAIDS treatment.

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We present an agent-based model with the aim of studying how macro-level dynamics of spatial distances among interacting individuals in a closed space emerge from micro-level dyadic and local interactions. Our agents moved on a lattice (referred to as a room) using a model implemented in a computer program called P-Space in order to minimize their dissatisfaction, defined as a function of the discrepancy between the real distance and the ideal, or desired, distance between agents. Ideal distances evolved in accordance with the agent's personal and social space, which changed throughout the dynamics of the interactions among the agents. In the first set of simulations we studied the effects of the parameters of the function that generated ideal distances, and in a second set we explored how group macrolevel behavior depended on model parameters and other variables. We learned that certain parameter values yielded consistent patterns in the agents' personal and social spaces, which in turn led to avoidance and approaching behaviors in the agents. We also found that the spatial behavior of the group of agents as a whole was influenced by the values of the model parameters, as well as by other variables such as the number of agents. Our work demonstrates that the bottom-up approach is a useful way of explaining macro-level spatial behavior. The proposed model is also shown to be a powerful tool for simulating the spatial behavior of groups of interacting individuals.

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La siguiente monografía busca dar una mirada descriptiva a la cultura corporativa y a su relación con el desempeño organizacional desde la perspectiva de las ciencias de la complejidad. Inicialmente presenta una mirada general de la definición de cultura y caracteriza los sistemas complejos para luego proceder a examinar como algunos fenómenos de la complejidad se ven reflejados en la cultura, revisando la propuesta de Dolan et al, que proponen los valores como atractores en el desempeño. Adicionalmente se examinan distintas formas y definiciones de desempeño organizacional y se identifican algunos estudios que apuntan a la correlación entre culturas fuertes y desempeño. Sin embargo Gordon & DiTomaso concluyen que no se comprende muy bien cómo funciona la relación más allá de la correlación. Finalmente se concluye que la complejidad presenta una opción para explicar cómo puede funcionar la relación entre cultura y desempeño a través de los valores como un elemento cultural que lleva a la emergencia. Sin embargo queda la incógnita sobre la aplicabilidad de estrategias para implementar lo estudiado en organizaciones y en el uso de herramientas de simulación para profundizar en la investigación

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This investigation proposes to explore the existing link between a strategic conception of philanthropy and innovation. Indeed, the nature of the research question relies on an unexplored field in the CSR and Innovation management academic literature. It starts with the interest to know which the benefits are for a firm encouraged to invest strategically in philanthropy. In this regard, the analysis contributes in fitting this gap by following different objectives in an exploratory perspective. Throughout the research it will be analyzed the concept and the current and past contributions on the different branches of innovation (product innovation, managerial innovation, technological innovation), to accentuate the relation between an accurate strategic approach to philanthropy and the impact on the organizational value. Indeed, analyzing philanthropic innovation may provide insights about business opportunities and notions related to social investments and profit. That aspect includes the link between those strategic decisions that a firm can use to maximize those investments as it was part of their core business. It also proves the existing link between CSR and innovation, and the possibilities that the enterprises have towards this subject.

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La creación de conocimiento al interior de las organizaciones es visible mediante la dirección adecuada del conocimiento de los individuos, sin embargo, cada individuo debe interactuar de tal manera que forme una red o sistema de conocimiento organizacional que consolide a largo plazo las empresas en el entorno en el que se desenvuelven. Este documento revisa elementos centrales acerca de la gestión de conocimiento visto desde varios autores y perspectivas e identifica puntos clave para diseñar un modelo de gestión de conocimiento para una empresa del sector de insumos químicos para la industria farmacéutica, cosmética y de alimentos de la ciudad de Bogotá.

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Purpose – This article aims to analyze individual attitudes toward the impact of multinational enterprises (MNEs) on local businesses. These individual attitudes are important in understanding voters' preferences, which studies show to affect governmental policies. MNEs' market entry location decisions are conditioned by the host's political environment. Moreover, MNEs' attempts to attain legitimacy in their host contexts ultimately affect their bottom line, so how the public perceive MNEs matters. Design/methodology/approach – Using a large-scale data set, the paper carefully delineates between a set of potential mechanisms influencing individual attitudes to globalization in the context of individuals' attitudes toward the impact of MNEs on local businesses. Findings – The article demonstrates that there is remarkable heterogeneity and complexity in individual attitudes toward the impact of MNEs on local businesses and that these attitudes differ across regions and across countries. It is found that better educated individuals, those employed in the private sector, and those who do not have nationalistic tendencies are more likely to consider that MNEs are not harming local firms, while the opposite holds for those who are employed in “less skilled” occupations, such as those working in plants or in elementary occupations. The article also provides evidence that individuals' attitudes are determined by more than the labor market calculations these individuals might have. In fact, the socializing influence of education and the socializing impact of the individuals' type/sector of occupation also significantly determine the individual attitudes under study. Originality/value – This area of research remains substantially under-developed in the literature that analyzes individual attitudes toward globalization, which focuses on individual attitudes toward trade and immigration. Thus, the article not only aims to broaden the work on individual attitudes toward globalization, but it also aims to facilitate further discussion on the specific topic of individual attitudes toward MNEs.

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This doctoral thesis is about global brands under several perspectives, starting this study with and overview on the matter, followed by a "step ahead" in the conceptualization of brand equity and brand value. As the global marketplace dynamically increases, there are theoretical and empirical challenges concerning the global brands that ask for more branding researches, trying to tune and to contextualize meanings and attributes. Thereafter, the thesis intends to provide a discussion about the industry and country-of-origin effects (and their interactions) on the brand value and the firm market value. Finally, the thesis offers an interesting comparison about the practitioners’ perspectives on the dimensions of global brands, the brand equity and the brand value, branding and marketing, including highlights on the brand internationalization process. The thesis offers a general approach on the extant literature in the first chapter, and a specific literature review for each other chapter.

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The concept of formativity, coined by Luigi Pareyson, is a key to the development of countless contemporary aesthetic studies. The aim of this dissertation is to present a deep understanding of the notion of Formativity and Interpretation, as evidenciated by the title Formativity and Interpretation: the aesthetical philosophy of Luigi Pareyson. The work Aesthetics - Theory of Formativity, first published in 1954, is considered a mark in the rebirth of aesthetics. In this dissertation, the concept of Formativity is examined as a component applicable to every human action, and not limited to pre-determined practices, nor referred to the application of preexisting. I ve performed an investigation of the triple concept of doing-inventing-interpreting, which simultaneously grounds Formativity. In the first section, Pareyson s Aesthetical Propaedeutic is presented; in the second, the Theory of Formativity: the aesthetical character of the whole human experience is analysed; and in the third chapter, The Aesthetical of Form and the Metaphysics of Figuration is related to the formativity character of the knowledge. Through this analysis, I ve intended to evidence how human operability can be understood as search and trial, figuration and invention, in the search for success. In this sense, this thesis seeks to present an interpretation of the idea of work-form, speculating the inexorability of invention and interpretation in an attempt to establish a new bottom line for the studies Pareyson s Aesthetics in Brazil

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Lo scopo di questa tesi è quello di analizzare dapprima l’impatto ambientale di tali impianti e poi analizzare il contributo effettivo che oggi la tecnologia innovativa dei cicli Rankine organici può dare nella valorizzazione elettrica del calore di scarto di processi industriali, focalizzando l’obiettivo principalmente sulle turbine a gas ed eseguendo un caso di studio in un settore ancora poco esplorato da questa tecnologia, quello Oil&Gas. Dopo aver effettuato il censimento degli impianti a fonti fossili e rinnovabili, cogenerativi e non, presenti in Emilia-Romagna, è stato sviluppato un software chiamato MiniBref che permette di simulare il funzionamento di una qualsiasi centrale termoelettrica grazie alla possibilità di combinare la tecnologia dell’impianto con il tipo di combustibile consentendo la valutazione delle emissioni inquinanti ed i potenziali di inquinamento. Successivamente verranno illustrati gli ORC, partendo dalle caratteristiche impiantistiche e termodinamiche fino ad arrivare alla scelta del fluido organico, fondamentale per le performance del ciclo. Dopo aver effettuato una ricognizione dello stato dell’arte delle applicazioni industriali degli ORC nel recupero termico, verranno eseguite simulazioni numeriche per ricostruire gli ORC ed avere una panoramica il più completa ed attendibile delle prestazioni effettive di questi sistemi. In ultimo verranno illustrati i risultati di un caso di studio che vede l’adozione di recupero mediante ciclo organico in un’installazione esistente del settore Oil&Gas. Si effettuerà uno studio delle prestazione dell’impianto al variare delle pressioni massime e minime del ciclo ed al variare del fluido impiegato al fine di mostrare come questi parametri influenzino non solo le performance ma anche le caratteristiche impiantistiche da adottare. A conclusione del lavoro si riporteranno i risultati relativi all’analisi condotte considerando l’impianto ai carichi parziali ed in assetto cogenerativo.

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Considering that endemic hunger is a consequence of poverty, and that food is arguably the most basic of all human needs, this book chapter shows one of the more prominent examples of rules and policy fragmentation but also one of the most blatant global governance problems. The three monotheistic religions Judaism, Christians and Islam are surprisingly unanimous about God’s prescriptions on hunger or, put theologically, on what can be said, or should be said, about the interpretations and traditions which, taken together, form the respective and differentiated traditions, identities and views of these beliefs on how to deal with poverty and hunger. A clear social ethos, in the form of global needs satisfaction, runs through both Jewish and Christian texts, and the Qur’an (Zakat). It confirms the value inversion between the world of the mighty and that of the hungry. The message is clear: because salvation is available only through the grace of God, those who have must give to those who have not. This is not charity: it is an inversion of values which can not be addressed by spending 0.7% of your GDP on ODA, and the implication of this sense of redistributive justice is that social offenders will be subject to the Last Judgement. Interestingly, these religious scriptures found their way directly into the human rights treaties adopted by the United Nations and ratified by the parliaments, as a legal base for the duty to protect, to respect and to remedy. On the other side the contradiction with international trade law is all the more flagrant, and it has a direct bearing on poverty: systematic surplus food dumping is still allowed under WTO rules, despite the declared objective ‘to establish a fair and market-oriented agricultural trading system’. A way forward would be a kind of ‘bottom up’ approach by focusing on extreme cases of food insecurity caused by food dumping, or by export restrictions where a direct effect of food insecurity in other countries can be established. Also, international financing institutions need to review their policies and lending priorities. The same goes for the bilateral investment treaties and a possible ‘public interest’ clause, at least in respect of agricultural land acquisitions in vulnerable countries. The bottom line is this: WTO rules cannot entail a right to violate other, equally binding treaty obligations when its membership as a whole claims to contribute to the Millennium Development Goals and pledges to eradicate extreme poverty and hunger.

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Low-frequency "off-line" repetitive transcranial magnetic stimulation (rTMS) over the course of several minutes has attained considerable attention as a research tool in cognitive neuroscience due to its ability to induce functional disruptions of brain areas. This disruptive rTMS effect is highly valuable for revealing a causal relationship between brain and behavior. However, its influence on remote interconnected areas and, more importantly, the duration of the induced neurophysiological effects, remain unknown. These aspects are critical for a study design in the context of cognitive neuroscience. In order to investigate these issues, 12 healthy male subjects underwent 8 H(2)(15)O positron emission tomography (PET) scans after application of long-train low-frequency rTMS to the right dorsolateral prefrontal cortex (DLPFC). Immediately after the stimulation train, regional cerebral blood flow (rCBF) increases were present under the stimulation site as well as in other prefrontal cortical areas, including the ventrolateral prefrontal cortex (VLPFC) ipsilateral to the stimulation site. The mean increases in rCBF returned to baseline within 9 min. The duration of this unilateral prefrontal rTMS effect on rCBF is of particular interest to those who aim to influence behavior in cognitive paradigms that use an "off-line" approach.

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The transport of people and goods contributes to the deterioration of the environment in urban areas because of the generation of pollution, such as, air, noise, soil, water or visual degradation. The heavy vehicles that use diesel as fuel are mainly responsible for the emission of nitrogen oxides (NOx) and particulate matter (PM), contributing to participation of the transport sector in air pollution. In addition, there is emission of Greenhouse Gas (GHG) whose main component is carbon dioxide (CO2). In most major cities, public transportation is often considered as a less polluting alternative compared to the private vehicle, in view of the potential to reduce, per passenger, the emissions of GHG and air pollutants. The study area was the city of Uberlândia and the objects of study were the trunk lines of the Sistema Integrado de Transporte (SIT). The emissions of NOx, PM and CO2 were estimated through the bottom-up approach which used the route of each bus line and also fuel consumption obtained through simulation from the TSIS software. The software has some result limitations, there are no report about the emission of pollutants by bus, and it is not able to change specifications for the fuel used by the fleet. The results obtained through calculations of pollutants and GHG emission by the bottom-up approach show that the emission is higher when using fuel comsuption obtained in simulation than using distance. For the results considering fuel and distance there was a reduction in emissions comparing ethanol and diesel.