scholarly journals Sustainability indicators of the Brazil nut tree management

Author(s):  
Fernanda Lopes da Fonseca ◽  
Oscar José Rover ◽  
Lucia Helena de Oliveira Wadt ◽  
Cleisa Brasil da Cunha Cartaxo

Brazil nut tree (Bertholletia excelsa Bonpl) management, is a traditional activity that plays a key role in the economy of forestbased Amazon communities and in the conservation of forests. Nevertheless, some threats and critical points related to sustainability indicate to the need for establishment of monitoring procedures that can assist in the management of this natural resource. The overall aim of the research was to evaluate the MESMIS method as a tool to support the participatory definition of sustainability indicators to monitor Brazil nut management, and the viability of Brazil nut harvest over time. For that, we carried out a case study in the Porvir Community, RESEX Chico Mendes, Acre State (Brazil), aiming to integrate the perceptions of Brazil nut harvesters, researchers, managers, and technicians to define the indicators. The result was the generation of 18 strategic indicators to assess sustainability in the environmental, technical-economic and social dimensions. Assessment parameters, representing conditions that must be achieved for system sustainability, were collectively defined for each indicator. The main critical values attributed in the evaluation of the indicators are related to Brazil nut commercialization to intermediaries and oscillation in the annual fruit production. The use of the MESMIS method was considered appropriate to the studied context and can be recommended to similar non-timber forest product management systems.

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.


2018 ◽  
Vol 54 (3) ◽  
pp. 96-102
Author(s):  
Kohei Yagi ◽  
Megumi Ohashi ◽  
Kikushima Ryosuke ◽  
Yoshihisa Naito

1971 ◽  
Vol 48 ◽  
pp. 609-640 ◽  
Author(s):  
Donald J. Munro

“Human nature changes” – a vague statement acceptable to Marx and to Engels, to Stalin and to Mao. The point is: what is it that changes, under what conditions does it change, and what is the nature of the change? The article that follows is a case study of the interaction between the concrete cultural and social dimensions of a given country and a philosophical concept that has made its way into that country's official ideology. It examines the idea of the malleability of human nature in contemporary China. The concept is of monumental importance in Chinese Marxism, and examination of its evolution and implications will illuminate the Chinese definition of social class, and the causes of a nationwide crisis in the educational system in 1958 that foreshadowed the dramatic 1966 closing of all schools and their subsequent restructuring. Most important, the analysis clarifies the meaning of a term so often used in discussions of Chinese thought and so rarely understood.


2019 ◽  
Vol 66 ◽  
pp. 01034
Author(s):  
Marta du Vall ◽  
Marta Majorek

The aim of the study is to analyze contemporary management systems and knowledge sharing, based on the analysis of existing materials and qualitative research − case studies. First it was necessary to solve dictionary concerns. In many languages, the words cooperation and collaboration are usually used as synonyms, and in some countries, collaborations are often pejoratively associated, so it is necessary to analyze the existing materials and present an adequate and precise definition of the title concepts. Then, the authors focused on a practical approach to working with intellectual capital throughout the organization and presented examples that can serve as role models.


2017 ◽  
Vol 3 (2) ◽  
pp. 7
Author(s):  
Saida Parvin

Women’s empowerment has been at the centre of research focus for many decades. Extant literature examined the process, outcome and various challenges. Some claimed substantial success, while others contradicted with evidence of failure. But the success remains a matter of debate due to lack of empirical evidence of actual empowerment of women around the world. The current study aimed to address this gap by taking a case study method. The study critically evaluates 20 cases carefully sampled to include representatives from the entire country of Bangladesh. The study demonstrates popular beliefs about microfinance often misguide even the borrowers and they start living in a fabricated feeling of empowerment, facing real challenges to achieve true empowerment in their lives. The impact of this finding is twofold; firstly there is a theoretical contribution, where the definition of women’s empowerment is proposed to be revisited considering findings from these cases. And lastly, the policy makers at governmental and non-governmental organisations, and multinational donor agencies need to revise their assessment tools for funding.


2020 ◽  
Vol 6 (3) ◽  
pp. 17-20
Author(s):  
Farxod Tursunov ◽  

The article discusses the role of the digital economy in the development of the country, how it becomes the basis of the economy, new business models and management systems. The opinion of scientistsis analyzed, a definition of a digital enterprise is given


2000 ◽  
Vol 151 (12) ◽  
pp. 472-479 ◽  
Author(s):  
Ingrid Kissling-Näf

A group of international experts evaluated whether the aims and instruments of Swiss forest policy are suitable for the promotion of sustainable forest management based on the pan-European criteria. Approach and main results are presented as well as the method developed for the definition of sustainability indicators as an instrument for the evaluation of sectoral policies and the possibility of a transfer of methods and indicators on an international level.


Author(s):  
Michael C. Medlock

This chapter begins with a discussion of the philosophy and then definition of the RITE method. It then delves into the benefits of this method and provides practical notes on running RITE tests effectively. The chapter concludes with an overview of the original case study behind the 2002 article documenting this method.


Author(s):  
Emron Esplin

This essay explores Edgar Allan Poe’s extraordinary relationships with various literary traditions across the globe, posits that Poe is the most influential US writer on the global literary scene, and argues that Poe’s current global reputation relies at least as much on the radiance of the work of Poe’s literary advocates—many of whom are literary stars in their own right—as it does on the brilliance of Poe’s original works. The article briefly examines Poe’s most famous French advocates (Baudelaire, Mallarmé, Valéry); glosses the work of his advocates throughout Europe, Asia, and the Americas; and offers a concise case study of Poe’s influence on and advocacy from three twentieth-century writers from the Río de la Plata region of South America (Quiroga, Borges, and Cortázar). The essay concludes by reading the relationships between Poe and his advocates through the ancient definition of astral or stellar influence.


Author(s):  
James E. Baker

This article discusses covert action within the context of the U.S. law. The first section describes the main elements of the U.S. legal regime, including the definition of covert action and the “traditional activity” exceptions, the elements of a covert action finding, and the thresholds and requirements for congressional notification. The second section describes some of the significant limitations on the conduct of covert action. The third section discusses the nature of executive branch legal practice in this area of the law. And the last section draws conclusions about the role of national security law within the context of covert action.


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