Why farmers continue to use pesticides despite environmental, health and sustainability costs

Use of chemical inputs such as pesticides has increased agricultural production and productivity. However, negative externalities from such use have increased too. These externalities include damage to agricultural land, fisheries, fauna and flora. Another major externality is the unintentional destruction of beneficial predators of pests thereby increasing the virulence of many species of agricultural pests. Furthermore, increased mortality and morbidity of humans due to exposure to pesticides are recorded especially in developing countries. The costs from these externalities are large and affect farmers' returns. However, despite these high costs, farmers continue to use pesticides and in most countries in increasing quantities. In this paper, we examine this paradox and show why farmers continue to use pesticides despite the increasing costs. We also emphasize 'lock-in' aspects of pesticide use. (C) 2001 Elsevier Science B.V. All rights reserved.

Relationship of high energy expenditure and variation in dietary intake with reporting accuracy on 7 day food records and diet histories in a group of healthy adult volunteers

Objectives: To assess the accuracy of reporting from both a diet history and food record and identify some of the characteristics of more accurate reporters in a group of healthy adult volunteers for an energy balance study. Design: Prospective measurements in free-living people. Setting: Wollongong, Australia. Subjects: Fifteen healthy volunteers (seven male, eight female; aged 22 -59 y; body mass index (BMI) 19 - 33 kg/m(2)) from the local community in the city of Wollongong, Australia. Interventions: Measurement of energy intake via diet history interview and 7 day food records, total energy expenditure by the doubly labelled water technique over 14 days, physical activity by questionnaire, and body fat by dual-energy X-ray absorptiometry. Results: Increased misreporting of energy intake was associated with increased energy expenditure (r = 0.90, P < 0.0001, diet history; r(s)=0.79, P=0.0005, food records) but was not associated with age, sex, BMI or body fat. Range in number of recorded dinner foods correlated positively with energy expenditure (r(s)=0.63, P=0.01) and degree of misreporting (r(s)=0.71, P=0.003, diet history; r(s)=0.63, P=0.01, food records). Variation in energy intake at dinner and over the whole day identified by the food records correlated positively with energy expenditure (r=0.58, P = 0.02) and misreporting on the diet history (r=0.62, P=0.01). Conclusions: Subjects who are highly active or who have variable dietary and exercise behaviour may be less accurate in reporting dietary intake. Our findings indicate that it may be necessary to screen for these characteristics in studies where accuracy of reporting at an individual level is critical. Sponsorship: The study was supported in part by Australian Research Council funds made available through the University of Wollongong.

Nutrient dynamics in Queensland savannas: Implications for the sustainability of land clearing for pasture production

Eucalyptus savannas on low nutrient soils are being extensively cleared in Queensland. In this paper we provide background information relevant to understanding nutrient (particularly nitrogen) dynamics in sub/tropical savanna, and review the available evidence relevant to understanding the potential impact of clearing Eucalyptus savanna on nutrient relations. The limited evidence presently available can be used to argue for the extreme positions that: (i) woody vegetation competes with grasses Cor resources. and tree/shrub clearing improves pasture production, (ii) woody vegetation benefits pasture production. At present, the lack of fundamental knowledge about Australian savanna nutrient relations makes accurate predictions about medium- and long-term effects of clearing on nutrient relations in low nutrient savannas difficult. The future of cleared savannas will differ if herbaceous species maintain all functions that woody vegetation has previously held, or if woody species have functions distinct from those of herbaceous vegetation. Research suggests that savanna soils are susceptible to nitrate leaching, and that trees improve the nutrient status of savanna soils in some situations. The nitrogen capital of cleared savanna is at risk if mobile ions are not captured efficiently by the vegetation. and nitrogen input via N-2 fixation from vegetation and microbiotic crusts is reduced. In order to predict clearing effects on savanna nutrient relations, research should be directed to answering (i) how open or closed nutrient cycles are in natural and cleared savanna, (ii) which functions are performed by savanna constituents such as woody and herbaceous vegetation, native and exotic plant species. termites, and microbiotic 7 crusts in relation to nutrient cycles. In the absence of detailed knowledge about savanna functioning, clearing carries the risk of promoting continuous nutrient depiction.

Stability, sustainability and viability of the Portuguese Football Federation

Purpose: to evaluate and study the viability, stability and the ability of the Portuguese Football Federation (PFF) to generate sustained profits. Methodology: Data were collected based on the Audit Reports of the institution during 2012-2014 and a financial and economic analysis was performed in order to establish some indicators of solvability, profitability and financial balance. Findings: It exists a lack of consistency in managing the profits obtained. We can also suggest that should be given a greater interest to the management of their own intangible assets, as brand management, for example. Practical implications: By making known to leaders and managers of this type of institutions that exists a link between participation in international championships and increase of their profitability may encourage them to better managing these cash inputs in order to decrease the dependence of Governmental financing. We also found that the management of their own intangible assets, as brand management, for example, could probably add more positive financial results.

La creación de valor del integrated reporting

El lanzamiento por parte del IIRC del International Integrated Reporting Framework en 2013, supone un nuevo Marco Internacional para la elaboración de informes financieros y puede marcar un cambio importante en la evolución de la información empresarial. Se trata de conseguir una información confiable, clara y comparable, dirigida a una amplia gama de partes interesadas. Además de información económica-financiera clásica, el Integrated Reporting (IR) abarca cuestiones sobre la estrategia de la organización, la gobernanza, los resultados y las perspectivas, elementos que conducen a la creación de valor a corto, medio y largo plazo. Nos planteamos conocer si la información integrada aumenta la creación de valor para las empresas. Para ello, se analiza la evolución de la Q de Tobin de las empresas españolas que desde 2011 están en el programa piloto sobre información integrada del IIRC en relación con el resto de empresas pertenecientes al IBEX 35. Los resultados muestran que el comportamiento de estas empresas es más positivo que la media del sector aunque los datos están muy influenciados por la situación de crisis.

A comunicação de informações nas instituições públicas e privadas: o caso XBRL - eXtensible Business Reporting Language no Brasil

O XBRL - eXtensible Business Report Language - é uma linguagem que está sendo implementada em vários países para divulgação das informações contábil-financeiras pela internet. Este artigo mostra o estado-da-arte do XBRL e como se deu sua evolução, bem como avalia o estágio atual do Brasil na divulgação de informações contábil-financeiras pela internet. Foi realizada uma pesquisa do tipo survey com empresas de capital aberto no Brasil. A pesquisa revelou uma forte aceitação do meio eletrônico para divulgação de informações financeiras e também que ainda é muito pequeno o conhecimento da linguagem XBRL no país e, conseqüentemente, menor ainda o número de entidades que já iniciaram formalmente os estudos para sua implementação. Mostrou ainda a inexistência de um padrão de divulgação de informações eletrônicas, tendo predominado os formatos PDF, HTML e DOC, o que dificulta a análise e comparação de informações entre órgãos reguladores e com o público em geral.

A model of destination competitiveness/sustainability: Brazilian perspectives

This paper reviews the understanding I have gained from several years of research, and from several more years of ongoing discussions with industry leaders regarding the nature of competitiveness among tourism destinations. This understanding has been captured, in summary form, in the model of Destination Competitiveness/Sustainability (Ritchie and Crouch, 2003). This model contains seven (7) components which we have found to play a major role, from a policy perspective, in determining the competitiveness/sustainability of a tourism destination. In addition to the valuable understanding which these seven components provide from a policy perspective, the specific elements of each the major components provide a more useful/practical guidance to those who are responsible for the ongoing management of a DMO (Destination Management Organization). With this overview in mind, this paper will provide a detailed review and explanation of the model that I have developed with colleague, Dr. Geoffrey I. Crouch of Latrobe University in Melbourne, Australia. Based on previous presentations throughout the world, it has proven very helpful to both academics and practitioners who seek to understand the complex nature of tourism destination competitiveness/sustainability.

Environmental sustainability in superior education: case study of Lisbon College of Health Technology

Over the centuries there has been a growing trend of societies and it is possible to verify their economic growth. This growth has provided an increased pressure on natural resources, often over-reaching the boundaries of each country, which has called into question the level of environmental sustainability in different countries. Sustainability is understood as a complex concept involving ecological, social, economic dimensions and temporal urban processes. Therefore, Firmino (2009) suggests that the ecological footprint (EF) allows people to establish dependency relations between human activities and the natural resources required for such activities and for the absorption of waste generated. According to Bergh & Verbruggen (1999) the EF is an objective, impartial and one-dimensional indicator that enables people to assess the sustainability. The Superior Schools have a crucial role in building the vision of a sustainable future as a reality, because in transmitting values and environmental principles to his students, are providing that they, in exercising his professional activity, make decisions weighing the environmental values. This ensures improved quality of life. The present study aims to determine the level of environmental sustainability of the Academic Community of Lisbon College of Health Technology (ESTeSL), by calculating the EF, and describe whether a relation between Footprint and various socio-demographic characteristics of the subjects.

Divulgação de indicadores sociais: outra dimensão para informações contabilísticas

Mestrado em Contabilidade

A gestão pública e a auditoria: perspectiva dos gestores sobre a importância, as funções e o papel da auditoria

Mestrado em Auditoria