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System dynamics play out across multiple spatial scales. These processes ca 1 million hectares figure 2. We are wary of presenting and interpreting changes in management actions [40]. Ecology 90, 46 — The research often criticized for failing to deliver the evidence most approach adopted by RAS offers three advantages for needed to foster sustainability [23]. Land-use classification derived from Landsat image, showing primary forest grey , secondary forest light grey , deforested areas white and major water bodies dark grey. Cambridge, UK:

Luke Parry. Renata Pardini.

Alexander Lees. Toby Gardner.

Fernando Schmidt. Downloaded from rstb. B , , published 22 April Supplementary data "Data Supplement" http: B go to: Lees4, Luke Parry2, rstb. Gardner TA et al. Phil Trans R Soc B All rights reserved. Campus International de Baillarguet. Rapid social and ecological change Australian Centre for Biodiversity, School of Biological Sciences, Monash University, Victoria , Australia has left the future of the Amazon region uncertain [11—13]. However, we need RJ, Brazil to ensure the right choices are made as soon as possible, 36 Department of International Development, London School of Economics, Houghton thereby reducing the likelihood of costly or potentially irre- Street, WC2A 2AE, London, UK versible damage to both social and ecological systems in the region [12,17].

Science can help this process by identifying Science has a critical role to play in guiding more sustain- the problems that need to be addressed first, and assessing the able development trajectories. The research often criticized for failing to deliver the evidence most approach adopted by RAS offers three advantages for needed to foster sustainability [23].

Criticisms include the frag- addressing land-use sustainability problems: The overall have a lasting impact in guiding improvements in land-use aim of this paper is to present the conceptual and methodologi- sustainability in Amazonia and elsewhere in the tropics. Building on the work of a number 2.

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The Sustainable Amazon Network: The research approach on the dynamic interactions between nature and society adopted by RAS offers three advantages for addressing this and is committed to place-based and solution-driven research overarching goal: Making explicit our under- co-located ecological and socioeconomic data across broad gra- standing of the interactions among and between social and dients of past and present human use and exploitation of ecological phenomena, and their relationship to an overarch- natural resources; ii a nested sampling design that allows ing sustainability agenda is critical to the effectiveness and comparisons of the ecological and socioeconomic conditions transparency of such a research programme.

First, we aim to quantify and better understand the development. The starting point for any research programme ecological consequences of forest clearance, forest degradation on sustainability is the selection of a set of socio-ecological and exploitation, and agricultural change including cattle values that can provide a basis for assessment.

Our focus in farming and silviculture at several spatial scales. We are par- RAS is on the conservation of forest-dependent biodiversity ter- ticularly interested in assessing the relative importance of restrial and aquatic , the conservation and enhancement of local- and landscape-scale variables, as well as the extent to carbon stocks, soil and water quality, the provision of agricul- which past human impacts can help explain observed patterns tural, silvicultural, timber and non-timber forest products, and in current ecological condition.

Our measures of ecological the protection and betterment of human well-being. Our second objective is to examine the fac- understand some of the social and ecological problems tors that determine patterns of land use, management choice, and trajectories faced by the Amazon region, examine agricultural productivity and profits and hence opportunity interactions and the potential for costly or potentially irre- costs for conservation and patterns of farmer well-being.

We view the transition towards nize the potential importance of social—cultural factors in sustainability as a guiding vision for continuous improve- influencing land-use behaviours, including geographical ments in management practices rather than a search for a origin, technical support, credit access, social capital and the static blueprint of best practice techniques.

Within this frame- importance of supply chains.

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Third, we plan to use our multi- work, we see the role of research as providing both an disciplinary assessment to evaluate the relationships between ongoing measure of management performance and a labora- conservation and development objectives and identify poten- tory for testing new ideas for positive change. Here, we are interested in the Building on earlier work by Collins et al. Last, RAS provide a foundation for setting specific research objectives seeks to help enable future research initiatives to maximize figure 1.

Outcomes measures i. Effects on these measures are felt and disseminating results. Conceptual model of study system under investigation by the Sustainable Amazon Network. Adapted from a generic framework presented in Collins et al. Not all influences and feedbacks are of equal importance and no attempt is made in the model to distinguish relative effect sizes.

Social—ecological landscape properties are emergent and dynamic changes in landscape features that mediate relationships between social and ecological phenomena.

System dynamics play out across multiple spatial scales. Variables listed are those that have been studied by RAS. Each one of the influence arrows in long-term dynamics and outcomes of the study system figure 1. The importance of diverse human impacts both faster dynamics such as fire and logging and slower dynamics b Key RAS design features such as cumulative land-use change and repeated degradation RAS is an example of a research initiative that collects events in determining changes in outcome variables is matched social and ecological data at multiple scales and of examined using a space-for-time substitution across a highly relevance to multiple sustainability problems see also [29].

A focus of our land-use sustainability and management. As much as possible, we try to ensure relevant spatial scales for assessing and guiding the develop- that the interpretation of our results takes account of the spatial ment of more sustainable land-use strategies. Research has scale of observation, and unmeasured factors, including the concentrated either on the entire Amazon basin, which often effects of external drivers such as climate change and global mar- depends upon very coarse-scale data and obscures critically kets, on the study system.

Moreover, local and regional urban rstb. While both large- and small-scale research is necess- small-holder colonies and agrarian reform settlements. These processes ca 1 million hectares figure 2. There are several important have strong support from non-governmental organizations, Phil Trans R Soc B How- terns, drivers and trade-offs inferred from sample data [31].

Finally, lation that is highly mobile and dominated by small-holder municipalities or the equivalent scale of administration else- farmers, we believe that our results provide a suitable where are also the administrative unit with arguably the laboratory for better understanding many of the risks and greatest awareness of local pressures on natural resources and opportunities facing the development of more sustainable social services, and the greatest responsibility for institutional landscapes across the wider region.

By concentrating our linkages between local communities and states or regions [30]. By collecting data from two cal and social indicators that can help guide applied research distinct regions of eastern Amazonia, we have a rare oppor- and monitoring work in other study regions. Recent development of both fourth-order hydrological catchments ca ha in each regions has been closely associated with the construction of fed- region.

Catchments are distributed over a gradient of forest eral highways. By contrast, Paragominas had a very low population mation being collected from study transects and individual density prior to its colonization by cattle ranchers from southern farms within each catchment figure 2; electronic supplemen- Brazilian states in the s and s, and the boom in the tary material.

Advantages to this nested design include the timber industry during the s and s. Sampling at the catch- the near future.

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The 36 study catchments gominas, respectively. Paragominas has also witnessed a rapid figure 2; electronic supplementary material, figures S1 and recent expansion of silviculture mostly Eucalyptus spp.

Both regions are distinct from the while incorporating priority areas identified by members of agro-industrial frontier in Mato Grosso which is dominated by the municipal governments and farming communities e.

The Sustainable Amazon Network nested sampling design. Black circles show location of streams sampled during the aquatic assessment.

Black bar charts show distribution of remnant forest cover across catch- ments. Land-use classification derived from Landsat image, showing primary forest grey , secondary forest light grey , deforested areas white and major water bodies dark grey.

Online version in colour. Ecological data were collected from a sample of m study along a gradient of prior human impact based primarily on transects in every catchment, distributed using a stratified- the amount of remnant forest cover in the upstream catchment random sampling design, where a standard density of transects and not constrained to terrestrial study catchments.

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Owing to the stratified areas encompassing agriculture, pasture, fruiticulture and silvi- design, transects tended to be in larger properties and under-rep- culture; figure 2. For example, if half of the landscape was resent smaller farms.

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Therefore, we mapped all rural producers in covered by forest, then half of the transects were allocated to each catchment and sub-sampled a maximum of 20 randomly forest. In catchments with very low levels of forest cover we selected properties with at least 1 ha and producing in Within each of excluded urban and periurban areas, but could include some of these two land-use categories forest and non-forest , sample the same farms in the transect-based sample.

This combination transects were distributed randomly with a minimum separ- of sampling techniques enables us to describe the dominant ation of m to minimize spatial dependence. The use of socioeconomic and demographic characteristics of different pro- this stratified-random sampling design provided a balance ducers, and to provide a detailed socioeconomic profile of the between the need for: Where rural non-forest areas, and a sufficient density and coverage of properties had more than one household e.

Remote-sensing, socioeconomic and environmental data sampled by the Sustainable Amazon Network. Five replicates from each transect and at three analysis of soil microbes, microbial biomass, soil depths 0 — 10, 10 — 20, 20 — 30 cm.

However, lect a large number of representative samples [34] table 1. In a subset of catchments, additional measure- One of the greatest challenges of the RAS project has been ments were made of ecosystem functions mediated by developing and maintaining engagement with partners from beetles and ants including dung burial, seed dispersal and multiple sectors, institutions, local governments, civil society seed predation.

Aquatic biodiversity and metrics of aquatic organizations and farmer associations. More than half of the condition consisted of fish and macroinvertebrate assem- remaining forest in the Amazon lies within private land [25], blages table 1. Ecosystem service supply was measured and one of the novel aspects of RAS is the collection of data for carbon stocks above- and below-ground and the from complex landscapes with multiple owners that encom- maintenance of soil condition physical and chemical proper- pass a broad spectrum of culture, wealth and education.

The habitat structure of both terrestrial and aquatic Establishing contact, building a minimum level of trust, and environments was assessed using a combination of measures securing permissions from more than private landowners of canopy openness, vegetation structure, dead wood and across the 36 study catchments incurred significant costs in leaf litter, and the morphology and substrate of stream chan- time and resources.

This was especially difficult in areas nels. Socioeconomic data were collected on the characteristics of with a legacy of conflict over deforestation and the exploitation study properties such as land cover, legal status and producer of natural resources.

While the tant for both ecological and social systems, but have been poorly establishment of meaningful partnerships with very different studied to date [35,36]. Remote-sensing analyses were based on a types of landowners including some of the poorest and richest year time series and provide information on changes in land farmers in the study regions was critical for the success of use, forest extent, timing and frequency of forest degradation RAS, it was also important to avoid over-promising and and age of regeneration see the electronic supplementary over-committing on the benefits to individual land owners material, table S2.

These data provide the basis for validating from project outcomes. Considerable care was taken to remotely sensed indicators of ecological and land-use change manage expectations by distinguishing clearly the purpose of with direct field observations e. Maintaining a meaningful level of engagement with our network of local partners is critical to help maximize the rel- 3.

Practical lessons and realities from the field evance of our analyses of project data to local sustainability The acquisition of extensive and reliable knowledge about the problems [23]. We are wary of presenting and interpreting changes in management actions [40]. Such basic information trade-offs too simply, and we acknowledge that simplified is still lacking for much of the Amazon region. Although commonplace in and ecological values.

One prominent debate concerns the research projects such risks are rarely made explicit. RAS has its origins and landscape-scale influences on local ecological and socio- in three previously independent research projects that were economic properties. While this historical trajectory [42], recognizing that we currently have a very poor under- led inevitably to a more complex funding and communi- standing of the relative ecological and socioeconomic costs cation system, the resulting strong sense of ownership and benefits of alternative forest conservation policies e.

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contabilidade social rossetti pdf

A nova contabilidade social: Sistema de Contabilidade Social. Conceitos Fundamentais. Leitura fundamental, de Jose Paschoal Rossetti. O resultado foi uma Matriz de Contabilidade Social agregada em 11 setores atividades e produtos , Contabilidade Social Um dos Contabilidade social — o novo sistema de contas nacionais do Brasil.

O Papel da Contabilidade Gerencial no Processo Hicks, J. A ideia anterior pode ser corroborada, conforme Rossetti , p.

Trata-se de um curso de Contabilidade Social, Lopes e Rossetti , p. As metodologias utilizadas Segundo Rossetti , p.

Social rossetti pdf contabilidade