Importância dos sistemas de contabilidade e controlo de gestão na formação do capital financeiro e do capital social das organizações não-governamentais:o caso da OIKOS

Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2014

Perdurabilidad empresarial caso grupo empresarial Oikos S.A.

En Colombia se puede ver un alto número de creación de medianas y pequeñas empresas, pero un alto porcentaje de éstas no logran perdurar en el tiempo y cierran, mostrando así un grado significativo de morbilidad de las empresas colombianas. Según el Global Entrepreneurship Monitor – GEM , el 10,52% de las empresas que nacen en Colombia no son perdurables, por esta razón el estudio de la perdurabilidad de empresas del país ayuda a identificar cuáles son los componentes claves que han tenido durante sus años de vida y de igual forma cómo estos han ayudado a que perduren, logrando así ayudar a la correcta constitución de PYMES y a su vez se traduzca en la disminución de las tasas de desempleo que tiene el país. El Grupo de Investigación de Perdurabilidad de la Universidad del Rosario, ha identificado los siguientes trece componentes: Identidad Organizacional, Formalización para el Gobierno, Cohesión Social para la Acción, Reconocimiento por el Entorno y el Sector, diferenciación, Dinámica Social de los Empleados, Factores que aportan a la Eficiencia, Consolidación, Gestión Integral, Conocimiento de Entorno y Mercado, Eficiencia en Procesos y Gestión Financiera. Con la información recolectada y las encuestas realizadas, se obtuvo información de los empleados del Grupo Empresarial Oikos S.A., para determinar cuáles componentes se encontraban en la empresa y cuáles tenían mayor relevancia, corroborando de este modo si estos trece componentes contribuyen a la medición de la perdurabilidad empresarial.

Pólis vs. Oikos: a investigação do papel feminino no drama grego

This work analyzes the consequences of the intersection between the two spheres polis and oikos. It does so by examining themes present in three plays: Medea, Agamemnon and Lysistrata. The focus of the analysis is the way in which the feminine characters react to conflicts of interests in their respective situations. To fully comprehend which values correspond to which mentioned institution, the work also necessarily investigates the socialization and functions of both genders in fifth-century Athenian society. The analysis of the feminine condition in the creation myth implies the importance of the misogynistic sense of that time, which culminated in the silencing, discrediting, and systemic repression of females. The role of women in society, instilled in all girls starting in early childhood, is to succeed in marriage and domestic permanence. This lies opposite the masculine role, which was focused outside of the family center and to environments relating to war and public life. Matrimony and family, traditional female values, were threatened when overlapping with male interests, such as unavoidable war or social ascension through a different matrimonial bond. Therefore, it is possible to affirm that the opposition evident in the definitions male vs. female indicates that, in certain contexts, the interests of each element cause the conflicts present in the chosen plays

Pólis vs. Oikos: a investigação do papel feminino no drama grego

This work analyzes the consequences of the intersection between the two spheres polis and oikos. It does so by examining themes present in three plays: Medea, Agamemnon and Lysistrata. The focus of the analysis is the way in which the feminine characters react to conflicts of interests in their respective situations. To fully comprehend which values correspond to which mentioned institution, the work also necessarily investigates the socialization and functions of both genders in fifth-century Athenian society. The analysis of the feminine condition in the creation myth implies the importance of the misogynistic sense of that time, which culminated in the silencing, discrediting, and systemic repression of females. The role of women in society, instilled in all girls starting in early childhood, is to succeed in marriage and domestic permanence. This lies opposite the masculine role, which was focused outside of the family center and to environments relating to war and public life. Matrimony and family, traditional female values, were threatened when overlapping with male interests, such as unavoidable war or social ascension through a different matrimonial bond. Therefore, it is possible to affirm that the opposition evident in the definitions male vs. female indicates that, in certain contexts, the interests of each element cause the conflicts present in the chosen plays

Gutsein im Oikos: Subpolitische Tugenden in den oikonomischen Schriften der klassischen Antike

Die vorliegende Arbeit untersucht klassische oikonomische Texte im Hinblick auf normative Aussagen, die das Gutsein im antiken Hausverband, dem Oikos, implizieren. Da der Oikos der Polis gegenüber nachrangig gesehen wird, erhalten die in Frage kommenden Vortrefflichkeiten den Namen subpolitische Tugenden. Als Quellentexte sind Xenophons Oikonomikos, Teile der aristotelischen Politik und der Nikomachischen Ethik sowie die pseudoaristotelischen Oikonomika zu betrachten. Im ersten Schritt werden die Empfehlungen für das Verhalten im häuslichen Beziehungsgeflecht analysiert; es verbindet den Hausherrn mit seiner Ehefrau, mit den Kindern und den alten Eltern sowie mit den Sklaven. Diese Relationen, allen voran die eheliche Partnerschaft, repräsentieren partielle Praxen des Oikos, aus denen tragfähige Ansatzpunkte in Bezug auf Verhaltensstandards hervorgehen. Oberstes Ziel der Empfehlungen ist jeweils, den Erfolg des Oikos und damit das gute Leben in begrenzter Autarkie zu ermöglichen. In gleicher Weise ergiebig zeigen sich anschließend die Paränesen für die Vortrefflichkeit im öffentlichen Raum, der durch den Umgang mit Besitz sowie durch das Bürgersein in der Polis gegeben ist. Unter Beachtung spezifischer methodologischer Aspekte werden die Einzelergebnisse zu einem Kanon der subpolitischen Tugenden kompiliert, dessen fünf Vortrefflichkeiten ohne Rangunterschied nebeneinanderstehen: Fürsorge, Zusammenarbeit, Eintracht, Mäßigung und Klugheit. Mit der Fürsorge (epimeleia) zeigt sich eine umfassende Forderung; sie versteht sich als jederzeitiges Bemühtsein und Sichkümmern um etwas Anvertrautes. Die Praxis der Zusammenarbeit (synergeia), ausgeübt in unterschiedlichen Formen von Arbeitsteilung, ist Voraussetzung für das Gelingen des häuslichen Funktionsverbands. Für die Vortrefflichkeit der Mäßigung (sophrosyne) zeigen sich primär extrinsische Begründungen, die sowohl Selbstbeherrschung verlangen als auch das Maßhalten in materiellen Dingen. Durch Eintracht (homonoia) verschaffen sich die Eheleute im Oikos selbst ein hohes Gut und zugleich Stärke nach außen. Schließlich gilt die Klugheit (phronesis) als Basistugend, indem sie das für den Oikos vorteilhafte Handeln erkennen oder durch Ratholen erfahren lässt. In der zugrunde gelegten oikonomischen Literatur wird ein originäres Thema antiker praktischer Philosophie adressiert. Ihre hier vorgelegte Befragung im Hinblick auf subpolitische Tugenden spricht von daher auch transdisziplinäre Problemstellungen an, wie etwa antike Sklaverei, ökonomische Dogmengeschichte und Geschlechterdifferenz in der klassischen Antike.

Social Procurement: Promoting the sustainability of NPOs through the transformation of economic, social and cultural capital

Social procurement provides a key source of income for the Third Sector, and is vital for the sustainability of many nonprofit organisations. Social procurement involves the exchange of economic capital from one organisation, typically government (although for-profit and non-profit organisations can also purchase), with a nonprofit organisations in order to deliver other forms of. It is this transformation of economic capital into other forms of capital (cultural, human, social) in the social procurement process, which is the focus of this paper. Four case studies, which are representative of the four main types of social procurement, will be examined in order to trace how economic capital is transformed into other types of capital in each of these cases. In so doing, the paper will advance our understanding of social procurement theoretically, and lead to a wider discussion about the role of social procurement in ensuring the sustainability of nonprofit organisations, and the civil societies in which they operate.

Host selection in phytophagous insects: a new explanation for learning in adults

Insect learning can change the preferences an egg laying female displays towards different host plant species. Current hypotheses propose that learning may be advantageous in adult host selection behaviour through improved recognition, accuracy or selectivity in foraging. In this paper, we present a hypothesis for when learning can be advantageous without such improvements in adult host foraging. Specifically, that learning can be an advantageous strategy for egg laying females when larvae must feed on more than one plant in order to complete development, if the fitness of larvae is reduced when they switch to a different host species. Here, larvae benefit from developing on the most abundant host species, which is the most likely choice of host for an adult insect which increases its preference for a host species through learning. The hypothesis is formalised with a mathematical model and we provide evidence from studies on the behavioural ecology of a number of insect species which demonstrate that the assumptions of this hypothesis may frequently be fulfilled in nature. We discuss how multiple mechanisms may convey advantages in insect learning and that benefits to larval development, which have so far been overlooked, should be considered in explanations for the widespread occurrence of learning.

Temporal and environmental influences on the vocal behaviour of a nocturnal bird

Temporal and environmental variation in vocal activity can provide information on avian behaviour and call function not available to short-term experimental studies. Intersexual differences in this variation can provide insight into selection effects. Yet factors influencing vocal behaviour have not been assessed in many birds, even those monitored by acoustic methods. This applies to the New Zealand kiwi (Apterygidae), for which call censuses are used extensively in conservation monitoring, yet which have poorly understood acoustic ecology. We investigated little spotted kiwi Apteryx owenii vocal behaviour over 3 yr, measuring influences on vocal activity in both sexes from time of night, season, weather conditions and lunar cycle. We tested hypotheses that call rate variation reflects call function, foraging efficiency, historic predation risk and variability in sound transmission, and that there are inter-sexual differences in call function. Significant seasonal variation showed that vocalisations were important in kiwi reproduction, and inter-sexual synchronisation of call rates indicated that contact, pair-bonding or resource defence were key functions. All weather variables significantly affected call rates, with elevated calling during increased humidity and ground moisture indicating a relation between vocal activity and foraging conditions. A significant decrease in calling activity on cloudy nights, combined with no moonlight effect, suggests an impact of light pollution in this species. These influences on vocal activity provide insight into kiwi call function, have direct consequences for conservation monitoring of kiwi, and have wider implications in understanding vocal behaviour in a range of nocturnal birds

Stone Weathering in the Monastic Building Complex on Mountain of St Aaron in Petra, Jordan.

Since 1997 the Finnish Jabal Haroun Project (FJHP) has studied the ruins of the monastery and pilgrimage complex (Gr. oikos) of Aaron located on a plateau of the Mountain of Prophet Aaron, Jabal an-Nabi Harûn, ca. 5 km to the south-west of the UNESCO World Heritage site of Petra in Jordan. The state of conservation and the damaging processes affecting the stone structures of the site are studied in this M.A. thesis. The chapel was chosen as an example, as it represents the phasing and building materials of the entire site. The aim of this work is to act as a preliminary study with regards to the planning of long-term conservation at the site. The research is empirical in nature. The condition of the stones in the chapel walls was mapped using the Illustrated Glossary on Stone Deterioration, by the ICOMOS International Scientific Committee for Stone. This glossary combines several standards and systems of damage mapping used in the field. Climatic conditions (temperature and RH %) were monitored for one year (9/2005-8/2006) using a HOBO Microstation datalogger. The measurements were compared with contemporary measurements from the nearest weather station in Wadi Musa. Salts in the stones were studied by taking samples from the stone surfaces by scraping and with the “Paper Pulp”-method; with a poultice of wet cellulose fiber (Arbocel BC1000) and analyzing what main types of salts were to be found in the samples. The climatic conditions on the mountain were expected to be rapidly changing and to differ clearly from conditions in the neighboring areas. The rapid changes were confirmed, but the values did not differ as much as expected from those nearby: the 12 months monitored had average temperatures and were somewhat drier than average. Earlier research in the area has shown that the geological properties of the stone material influence its deterioration. The damage mapping showed clearly, that salts are also a major reason for stone weathering. The salt samples contained several salt combinations, whose behavior in the extremely unstable climatic conditions is difficult to predict. Detailed mapping and regular monitoring of especially the structures, that are going remain exposed, is recommended in this work.

Non-destructive assessment of Arundo donax (Poaceae) leaf quality

Leaf carbon (C) content, leaf nitrogen (N) content, and C:N ratio are especially useful for understanding plant-herbivore interactions and may be important in developing control methods for the invasive riparian plant Arundo donax L. We measured C content, N content, C:N ratio, and chlorophyll index (SPAD 502 reading) for 768 leaves from A. donax collected over a five year period at several locations in California, Nevada, and Texas. Leaf N was more variable than leaf C, and thus we developed a linear regression equation for estimating A. donax leaf N from the leaf chlorophyll index (SPAD reading). When applied to two independent data sets, the equation (leaf N content % = -0.63 + 0.08 x SPAD) produced realistic estimates that matched seasonal and spatial trends reported from a natural A. donax population. Used in conjunction with the handheld SPAD 502 meter, the equation provides a rapid, non-destructive method for estimating A. donax leaf quality.

Context-dependency of a complex fruit-frugivore mutualism: temporal variation in crop size and neighborhood effects

The quantity of fruit consumed by dispersers is highly variable among individuals within plant populations. The outcome Of Such selection operated by firugivores has been examined mostly with respect to changing spatial contexts. The influence of varying temporal contexts on frugivore choice, and their possible demographic and evolutionary consequences is poorly understood. We examined if temporal variation in fruit availability across a hierarchy of nested temporal levels (interannual, intraseasonal, 120 h, 24 h) altered frugivore choice for a complex seed dispersal system in dry tropical forests of southern India. The interactions between Phyllanthus emblica and its primary disperser (ruminants) was mediated by another frugivore (a primate),which made large quantities of fruit available on the ground to ruminants. The direction and strength of crop size and neighborhood effects on this interaction varied with changing temporal contexts.Fruit availability was higher in the first of the two study years, and at the start of the season in both years. Fruit persistence on trees,determined by primate foraging, was influenced by crop size andconspecific neighborhood densities only in the high fruit availability year. Fruit removal by ruminants was influenced by crop size in both years and neighborhood densities only in the high availability year. In both years, these effects were stronger at the start of the season.Intraseasonal reduction in fruit availability diminished inequalities in fruit removal by ruminants and the influence of crop size and fruiting neighborhoods. All trees were not equally attractive to frugivores in a P. emblica population at all points of time. Temporal asymmetry in frugivore-mediated selection could reduce potential for co-evolution between firugivores and plants by diluting selective pressures. Inter-dependencies; formed between disparate animal consumers can add additional levels of complexity to plant-frugivore mutualistic networks and have potential reproductive consequences for specific individuals within populations.

Why the Definition of Eusociality Is Not Helpful to Understand Its Evolution and What Should We Do about It

The evolution of altruism is the central problem of the evolution of eusociality. The evolution of altruism is most likely to be understood by studying species that show altruism in spite of being capable of ''selfish'' individual reproduction. But the definition of eusociality groups together primitively eusocial species where workers retain the ability to reproduce on their own and highly eusocial species where workers have lost reproductive options. At the same time it separates the primitively eusocial species from semisocial species, species that lack life-time sterility and cooperatively breeding birds and mammals, in most of which, altruism and the associated social life are facultative. The definition of eusociality is also such that it is sometimes difficult to decide,what is eusocial and what is not. I therefore suggest that, (1) we expand the scope of eusociality to include semisocial species, primitively eusocial species, highly eusocial species as well as those cooperatively breeding birds and mammals where individuals give up substantial or all personal reproduction for aiding conspecifics, (2) there should be no requirement of overlap of generations or of life-time sterility and (3) the distinction between primitively and highly eusocial should continue, based on the presence or absence of morphological caste differentiation.