973 resultados para social and environmental accounting


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Purpose - The purpose of this paper is to investigate the relationship between "political competition" and "environmental reporting" by New Zealand local governments. Design/methodology/approach - The research method includes a longitudinal analysis of environmental reporting by New Zealand local governments in their annual reports for the financial years 2005-2006 to 2009-2010. "Content analysis" was used to attach scores to the extent of environmental reporting. The "number of candidates divided by the number of available positions at the previous election" was used as the proxy for "political competition". Findings - The study reports a positive relationship between "political competition" and "environmental reporting" in 2007-2008. The number of local governments reporting voluntary environmental information increased in 2006-2007 and 2007-2008 compared to 2005-2006, followed by a reduction in such numbers following the 2007-2008 financial year. This trend in disclosure can be attributed to the local government elections in October 2007. This finding is consistent with the expectation of "agency theory" and provides insight into the pattern of perceived agency costs. The study also finds a dearth in reporting "monetary" and "bad" news. Originality/value - The study contributes towards the previous literature on environmental reporting by concentrating on the public sector and New Zealand, together with investigating the relationship of such reporting with "political competition" through a longitudinal analysis. The theoretical contribution of this study is the adoption of "agency theory" in the context of public sector voluntary reporting and investigating the significance attached by agents to environmental reporting to minimise agency cost. The practical contribution of the study is in the area of future development of reporting standards in regards to environmental reporting.

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Purpose - The purpose of this study is to examine the effects of social capital within a community on the adoption of consumer eco-behaviour or environmentally sustainable behaviour of consumers. The authors draw on the behavioural perspective model (BPM) of consumer behaviour and social capital theory in arguing that social capital shapes a consumer's knowledge of environmental issues and pro-environmental attitudes, which in turn influence a consumer's perceived capability to engage in eco-behaviour. Design/methodology/approach - This study uses partial least squares approach to structural equation modelling of survey data involving 1,044 consumers in the Philippines. It involves testing of a measurement model to examine the validity and reliability of the constructs used in the study. This is followed by testing of the structural models to test the hypothesised relationships of the constructs. Findings - The results suggest the substantive influence of social capital on environmental knowledge, pro-environmental attitudes and eco-capability. Both knowledge and attitudes have positive effects on eco-capability, which in turn positively shapes eco-behaviour. Research limitations/implications - Future studies can examine how social capital as a multi-dimensional construct impacts context-specific consumer behaviour. Practical implications - Social and environmental marketing may focus on social network activation to encourage eco-behaviours of consumers. Social implications - Findings highlight the role of social capital within one's community as a resource channel to encourage environmentally responsible consumer behaviour. Originality/value - The study extends the BPM by offering a social capital view as a more nuanced explanation of consumer eco-behaviour.

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Early childhood educators currently provide content focused learning opportunities for children in the areas of well-being and environmental education. However, these are usually seen as discrete content areas and educators are challenged with responding to children’s interests in popular-culture inspired food products given these influence their consumption of energy-dense, nutrient-poor and highly packaged food in the early childhood setting. This paper reports preliminary findings from a pilot randomised trial examining the interconnectedness of sustainability, well-being and popular-culture in early childhood education. Planning, assessment documentation and summaries from twenty-four learning experiences implemented by six educators over a six-week period were analysed using a deductive approach. Twenty well-being and environmental education topics were identified and shown to be generated by the educators when considering the children’s ‘funds of knowledge’ on popular-culture inspired food products. We argue that topics derived from children’s engagement with popular-culture may help educators to create an integrated approach to curriculum provision. This may impact child weight and facilitate obesity prevention and environmental sustainability as children create stronger connections between these content areas and their everyday choices and practices.

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Attending to the social and emotional wellbeing of those from Aboriginal and Torres Strait Islander cultural backgrounds is widely recognised to play a key role in effective social work practice. However, relatively little is currently known about what effective practice comprises, and significant challenges exist in any effort to demonstrate that programs do achieve significant change both for individual participants and the communities in which they live. This paper considers one program, Seasons for Healing, to illustrate the type of intervention that holds promise when working with adults and discusses the difficulties that arise in both defining and assessing program outcomes.

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This study aimed to identify distinct developmental trajectories (sub-groups of individuals who showed similar longitudinal patterns) of cannabis use among Australian adolescents, and to examine associations between trajectory group membership and measures of social and behavioural adjustment in young adulthood. Participants (n=852, 53% female) were part of the International Youth Development Study. Latent class growth analysis was used to identify distinct trajectories of cannabis use frequency from average ages 12 to 19, across 6 waves of data. Logistic regression analyses and analyses of covariance were used to examine relationships between trajectory group membership and young adult (average age: 21) adjustment, controlling for a range of covariates. Three trajectories were identified: abstainers (62%), early onset users (11%), and late onset occasional users (27%). The early onset users showed a higher frequency of antisocial behaviour, violence, cannabis use, cannabis-related harms, cigarette use, and alcohol harms, compared to the abstinent group in young adulthood. The late onset occasional users reported a higher frequency of cannabis use, cannabis-related harms, illicit drug use, and alcohol harms, compared to the abstinent group in young adulthood. There were no differences between the trajectory groups on measures of employment, school completion, post-secondary education, income, depression/anxiety, or alcohol use problems. In conclusion, early onset of cannabis use, even at relatively low frequency during adolescence, is associated with poorer adjustment in young adulthood. Prevention and intervention efforts to delay or prevent uptake of cannabis use should be particularly focussed on early adolescence prior to age 12.

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© 2015 Early Childhood Australia Inc. All rights reserved. THIS PAPER PRESENTS THE results of an exploratory cluster randomised-controlled trial that was used to pilot Thrive, a capacity-building program for family day care (FDC) educators. Participants were educators and coordinators from one FDC service in Melbourne, Australia. Data collection consisted of a survey including information on costs, an in-home quality of care observation and process evaluation. Data was collected over 12 months (2011–2012), at baseline and one, six and 12 months post-intervention. Positive caregiver interaction scores increased over time for the intervention group: F (3, 51.69) = 3.08, p < 0.05, and detached interaction scores decreased over time: F (3, 51.19) = 2.78, p < 0.05. Educators’ knowledge and confidence in children’s social and emotional wellbeing showed no significant change. Thrive gives important information about the challenges FDC educators face and is relevant to implementing changes in their education and support. For a program like Thrive to be successful in engaging educators, a stronger framework for supporting additional learning activities at both the FDC organisational and scheme level is warranted.

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Objective Migrants constitute 26% of the total Australian population and, although disproportionately affected by chronic diseases, they are under-represented in health research. The aim of the present study was to describe trends in Australian Research Council (ARC)- and National Health and Medical Research Council (NHMRC)-funded initiatives from 2002 to 2011 with a key focus on migration-related research funding.Methods Data on all NHMRC- and ARC-funded initiatives between 2002 and 2011 were collected from the research funding statistics and national competitive grants program data systems, respectively. The research funding expenditures within these two schemes were categorised into two major groups: (1) people focused (migrant-related and mainstream-related); and (2) basic science focused. Descriptive statistics were used to summarise the data and report the trends in NHMRC and ARC funding over the 10-year period.Results Over 10 years, the ARC funded 15 354 initiatives worth A$5.5 billion, with 897 (5.8%) people-focused projects funded, worth A$254.4 million. Migrant-related research constituted 7.8% of all people-focused research. The NHMRC funded 12 399 initiatives worth A$5.6 billion, with 447 (3.6%) people-focused projects funded, worth A$207.2 million. Migrant-related research accounted for 6.2% of all people-focused initiatives.Conclusions Although migrant groups are disproportionately affected by social and health inequalities, the findings of the present study show that migrant-related research is inadequately funded compared with mainstream-related research. Unless equitable research funding is achieved, it will be impossible to build a strong evidence base for planning effective measures to reduce these inequalities among migrants.What is known about the topic? Immigration is on the rise in most developing countries, including Australia, and most migrants come from low- and middle-income countries. In Australia, migrants constitute 26% of the total Australian population and include refugee and asylum seeker population groups. Migrants are disproportionately affected by disease, yet they have been found to be under-represented in health research and public health interventions.What does this paper add? This paper highlights the disproportions in research funding for research among migrants. Despite migrants being disproportionately affected by disease burden, research into their health conditions and risk factors is grossly underfunded compared with the mainstream population.What are the implications for practitioners? Migrants represent a significant proportion of the Australian population and hence are capable of incurring high costs to the Australian health system. There are two major implications for practitioners. First, the migrant population is constantly growing, therefore integrating the needs of migrants into the development of health policy is important in ensuring equity across health service delivery and utilisation in Australia. Second, the health needs of migrants will only be uncovered when a clear picture of their true health status and other determinants of health, such as psychological, economic, social and cultural, are identified through empirical research studies. Unless equitable research funding is achieved, it will be impossible to build a strong evidence base for planning effective measures to reduce health and social inequalities among migrant communities.

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BACKGROUND: Infancy is an important period for the promotion of healthy eating, diet and weight. However little is known about how best to engage caregivers of infants in healthy eating programs. This is particularly true for caregivers, infants and children from socioeconomically disadvantaged backgrounds who experience greater rates of overweight and obesity yet are more challenging to reach in health programs. Behaviour change interventions targeting parent-infant feeding interactions are more likely to be effective if assumptions about what needs to change for the target behaviours to occur are identified. As such we explored the precursors of key obesity promoting infant feeding practices in mothers with low educational attainment.

METHODS: One-on-one semi-structured telephone interviews were developed around the Capability Opportunity Motivation Behaviour (COM-B) framework and applied to parental feeding practices associated with infant excess or healthy weight gain. The target behaviours and their competing alternatives were (a) initiating breastfeeding/formula feeding, (b) prolonging breastfeeding/replacing breast milk with formula, (c) best practice formula preparation/sub-optimal formula preparation, (d) delaying the introduction of solid foods until around six months of age/introducing solids earlier than four months of age, and (e) introducing healthy first foods/introducing unhealthy first foods, and (f) feeding to appetite/use of non-nutritive (i.e., feeding for reasons other than hunger) feeding. The participants' education level was used as the indicator of socioeconomic disadvantage. Two researchers independently undertook thematic analysis.

RESULTS: Participants were 29 mothers of infants aged 2-11 months. The COM-B elements of Social and Environmental Opportunity, Psychological Capability, and Reflective Motivation were the key elements identified as determinants of a mother's likelihood to adopt the healthy target behaviours although the relative importance of each of the COM-B factors varied with each of the target feeding behaviours.

CONCLUSIONS: Interventions targeting healthy infant feeding practices should be tailored to the unique factors that may influence mothers' various feeding practices, taking into account motivational and social influences.

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In the last years extreme hydrometeorological phenomena have increased in number and intensity affecting the inhabitants of various regions, an example of these effects are the central basins of the Gulf of Mexico (CBGM) that they have been affected by 55.2% with floods and especially the state of Veracruz (1999-2013), leaving economic, social and environmental losses. Mexico currently lacks sufficient hydrological studies for the measurement of volumes in rivers, since is convenient to create a hydrological model (HM) suited to the quality and quantity of the geographic and climatic information that is reliable and affordable. Therefore this research compares the semi-distributed hydrological model (SHM) and the global hydrological model (GHM), with respect to the volumes of runoff and achieve to predict flood areas, furthermore, were analyzed extreme hydrometeorological phenomena in the CBGM, by modeling the Hydrologic Modeling System (HEC-HMS) which is a SHM and the Modèle Hydrologique Simplifié à I'Extrême (MOHYSE) which is a GHM, to evaluate the results and compare which model is suitable for tropical conditions to propose public policies for integrated basins management and flood prevention. Thus it was determined the temporal and spatial framework of the analyzed basins according to hurricanes and floods. It were developed the SHM and GHM models, which were calibrated, validated and compared the results to identify the sensitivity to the real model. It was concluded that both models conform to tropical conditions of the CBGM, having MOHYSE further approximation to the real model. Worth mentioning that in Mexico there is not enough information, besides there are no records of MOHYSE use in Mexico, so it can be a useful tool for determining runoff volumes. Finally, with the SHM and the GHM were generated climate change scenarios to develop risk studies creating a risk map for urban planning, agro-hydrological and territorial organization.

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Secure property rights are considered a key determinant of economic development. However, the evaluation of the causal effects of land titling is a difficult task. The Brazilian government through a program called "Papel Passado" has issued titles, since 2004, to over 85,000 families and has the goal to reach 750,000. Furthermore, another topic in Public Policy that is crucial to developing economies is income generation and child labor force participation. Particularly, in Brazil, about 5.4 million children and teenagers between 5 and 17 years old are still working. This thesis examines the direct impact of securing a property title on income and child labor force participation. In order to isolate the causal role of ownership security, this study uses a comparison between two close and very similar communities in the City of Osasco case (a town with 650,000 people in the São Paulo metropolitan area). One of them, Jardim Canaã, was fortunated to receive the titles in 2007, the other, Jardim DR, given fiscal constraints, only will be part of the program schedule in 2012, and for that reason became the control group. Also, this thesis also aims to test if there is any relationship between land title and happiness. The estimates suggest that titling results in a substantial decrease of child labor force participation, increase of income and happiness for the families that received the title compared to the others.

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O objetivo deste trabalho é verificar a relação entre as publicações dos Balanços Sociais (BS) e os valores dos investimentos sociais das empresas no Brasil. Para o desenvolvimento da pesquisa, utilizamos o universo das “500 maiores empresas S.A. nãofinanceiras” (Revista Conjuntura Econômica, 2006) do ranking da Fundação Getúlio Vargas (FGV), aproveitando como fonte de informação os BS publicados nos anos de 2001 e 2005. Partindo do estudo de Puppim de Oliveira (2005), pudemos observar a variação de alguns indicadores sociais e ambientais, com base no modelo IBASE de BS. Esta variação pôde ser analisada através das equivalências entre o Lucro Líquido (LL) e a Receita Operacional Líquida (ROL). A referida análise nos possibilitou verificar que há disparidades entre o discurso e a prática da Responsabilidade Social Empresarial (RSE); através da observação de resultados semelhantes ao estudo de Ventura (2005) sobre a institucionalização das práticas sociais. Os caminhos para a comparação da freqüência de publicação dos BS e dos investimentos sociais, a fim de alcançar o objeto deste estudo, foram: (1) a verificação da freqüência de publicação dos BS das empresas do Brasil no ano de 2005; (2) o cálculo e comparação dos valores publicados nos indicadores sociais internos, indicadores sociais externos e indicadores ambientais; (3) a observação da equivalência de tais indicadores quanto ao ROL e ao LL; (4) a constatação da freqüência de publicação dos BS selecionados pelos setores empresariais. A pesquisa de campo contemplou as 500 maiores empresas do ranking mencionado para o desenvolvimento da análise qualitativa. A pesquisa também observou uma amostra de 79 empresas que publicaram o modelo IBASE de BS, no intuito de desenvolver a análise quantitativa. Verificamos que a freqüência de publicação dos BS cresceu consideravelmente, entre os anos de 2001 e 2005, enquanto que os valores reais dos investimentos sociais nem sempre acrescem. Nesta linha, a pesquisa evidenciou que o discurso e a prática da Responsabilidade Social das empresas analisadas não caminharam no mesmo ritmo, entre os anos de 2001 e 2005.

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A sociedade de hoje, não se contenta mais em cobrar das Organizações apenas o triângulo consagrado que trata especificamente da qualidade, custo e prazo. Consciente de seu papel no mundo globalizado, ela exige o envolvimento e o comprometimento dessas Organizações com as questões sociais e ambientais. Neste contexto, faz-se necessário investir na preservação da natureza, na sua relação com a sociedade e no estreito relacionamento com os envolvidos direta e indiretamente nesta difícil empreitada. Em respostas a essas demandas, a ciência contábil, frente às exigências deste mercado globalizado e em lugar do modelo gestão corporativa utilizado até recentemente, que tratava apenas dos resultados econômicos, criou o Balanço Social. Como instrumento estratégico de desenvolvimento corporativo, o Balanço Social permite que a sociedade visualize os resultados de seu comprometimento com o futuro da humanidade. Quem não procura se adaptar às novas exigências da sociedade global, tende ao fracasso. Esta pesquisa tem como agente principal apresentar se as empresas no Brasil aplicam o conceito de Responsabilidade Social em suas atividades, propondo a cidadania de forma séria e responsável. Foram observados os dados divulgados pela Petrobras, - Petróleo Brasileiro SA, Vale e Gerdau S.A,, descrevendo informações entre seus demonstrativos e relatórios com a aplicação a partir dos propostos pelo Instituto ETHOS. Foi investigado o quanto estas empresas atendem aos quesitos propostos e, com base nos resultados obtidos, indicar, o nível de seriedade que estas companhias praticam a questão. A preferência pelas empresas supracitadas como objeto de pesquisa se dá pela posição de destaque no cenário econômico nacional e mundial; por sua atuação em setores considerados de alto nível de degradação e consumo de recursos naturais; e pelo alto impacto social gerado pela organização no local onde está introduzida. Os resultados mostram que as empresas começam a visualizar as questões socioambientais, verifica-se esta informação devido aos montantes absolutos investidos, todavia esta preocupação não atingiu a idéia principal deste conceito de responsabilidade social, ao atender interesses estratégicos superficiais de promoção e auto-imagem.

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A disseminação do termo Responsabilidade Social Corporativa e de suas respectivas ações demonstra o grande potencial que as empresas possuem para atenuar ou agravar problemas sociais e ambientais. Hoje, existem diversas métricas que permitem medir a efetividade das ações de Responsabilidade Social praticadas pelas organizações e assim divulgar os feitos em RSC tanto em relatórios para investidores e quanto em outros meios. Esta pesquisa propõe analisar o desempenho em Responsabilidade Social de uma empresa do segmento de logística, pela percepção dos seus funcionários, confrontando-a com o discurso da empresa procurando identificar gaps de percepção. À luz de teorias da Escola de Frankfurt e de estudos em Responsabilidade Social, são analisadas possíveis causas para a existência de gaps entre a percepção dos funcionários e o discurso da empresa. Para delimitar o escopo da pesquisa, dada a amplitude do tema, foram utilizados os Indicadores Ethos de Responsabilidade Social Empresarial para identificar o desempenho em RSC da empresa analisada.

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O empreendedor tem intrigado acadêmicos há anos. Portanto, inúmeras abordagens têm sido aplicadas para entender quem é o empreendedor, sua personalidade e comportamentos. As principais escolas de estudo sobre o tema são a escola de traços psicológicos e a escola de processos ou comportamentos. No entanto, a academia ainda carece de uma definição concreta do indivíduo responsável pelo fenômeno do empreendedorismo. Em uma tentativa de esclarecer essa questão esta pesquisa sugere uma nova abordagem para a compreensão da pessoa do empreendedor com base nos valores pessoais de Schwartz. O objetivo da tese é compreender o perfil de valores de empreendedores sociais e comerciais a fim de determinar as semelhanças e diferenças nas suas preferências de valores que orientam o comportamento empreendedor de ambos e o enfoque social de um e privado do outro. Para este fim a versão mais curta do Questionário de Perfil Valores de Schwartz foi aplicada a uma amostra de 44 empreendedores sociais e 71 comerciais. A primeira proposição da tese era que os empreendedores sociais e comerciais possuiriam um perfil de valores. A segunda era que este perfil de valores seria determinado pelo princípio organizador da ansiedade com preferência pelos valores “livres de ansiedade” em decorrência das características empreendedoras que enfatizam busca pela auto-expansão, crescimento e promoção do alcance de metas. Dessa forma os valores mais importantes para ambos os tipos de empreendedores seriam auto-determinação, estimulação, hedonismo, universalismo e benevolência. A terceira proposição era que os empreendedores sociais e comerciais atribuiriam a mais alta importância ao valor auto-determinação. A quarta propunha que os empreendedores sociais dariam maior importância do que os comerciais para benevolência e universalismo visto que esses valores presumem apreciação pelos outros, preservação e valorização do bem-estar das pessoas mais próximas bem como de qualquer ser vivo em geral. Os resultados das análises descritivas e dos testes de hipóteses apontam para a validação de todas as proposições menos a última. No entanto, apesar da quarta proposição não haver sido estatisticamente comprovada, houve uma leve tendência dos empreendedores sociais darem maior importância do que os comerciais aos valores de auto-transcendência. Conseqüentemente, para maiores esclarecimentos sobre esse tópico, outros estudos com amostras maiores e randômicas devem ser realizadas.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)