As farmers increase production levels and expand their ponds, the aim of this research is to employ the emergy accounting methodology to assess the sustainability of Ecuadorean shrimp aquaculture in ...2021 and compare these results to a previous study from 1991. Emergy accounting estimates the environmental support to any process in the biosphere according to the solar energy (solar emjoule sej) required for the production of products or services. After examining a typical shrimp farm in the Gulf of Guayaquil, this study found: 1) There is greater annual yield but no better emergy efficiency, nor more sustainability or less stress on the environment in comparison with a previous emergy analysis of shrimp farming in Ecuador in 1991. 2) Despite strong dependence on commercial feed, Ecuador's semi-intensive shrimp farming (10 individuals per m2) receives a large contribution of natural renewable resources (% Renew), which results in an overall emergy sustainability (ESI) that is similar to both extensive/organic and super-intensive culture systems in Brazil. 3) When shrimp farming in Ecuador is compared to other systems with commodities for export, it is found that systems with greater contribution from Nature over purchased resources (% Renew), as is the case of organic coffee culture in Peru, may become a more economically and environmentally desirable activity in the long-run. These findings reveal the decreasing sustainability trend within the current shrimp farming production system in Ecuador and encourages society to consider alternatives that do not underestimate the renewability of the inputs to the system.
•Ecuador is among the largest whiteleg shrimp (L. vannamei) exporters worldwide•Emergy accounting is applied to a 210 ha shrimp farm in the Gulf of Guayaquil.•Compared to 1991, commercial feed continues to drive the Ecuadorean shrimp farming.•Regardless of its culture type, shrimp farming does not follow a sustainable track•Productive systems with large contributions from Nature deliver sustainable products
Blockchain and its application to accounting Pascual Pedreño, Eladio; Gelashvili, Vera; Pascual Nebreda, Laura
Intangible capital,
01/2021, Letnik:
17, Številka:
1
Journal Article
Odprti dostop
Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and ...cryptography, which led to the existence of a transparent, reliable and immutable record of transactions, a large shared ledger: Blockchain. Several studies analyse the application or future application of Blockchain in different industries. The application of Blockchain in accounting is one of the most debated, since it is a shared accounting record and it is anticipated that its application could change the mission of accountants or even auditors. Therefore, the main objective of this work is to analyze the existing literature on the importance of Blockchain and its possible impact on accounting.Design/methodology/approach: The review of the literature on blockchain and its importance was carried out. Also we have analyzed the triple entry and the so-called accounting ledger, trying to clarify some existing terminological confusion, and we have faced what could be the future of this technology.Findings: The review of the literature implies that Blockchain, after technical improvement and development, will involve an important transformation of the traditional accounting system, with the consequent modification of the work of accountants and auditors.Originality/value: One of the main contributions of this study is its importance for academic literature, being one of the first to analyze the impact of Blockchain in traditional accounting.
The purpose of this paper is to present the psychological profile of the professional accountant in an ethical context through the speciality literature. The starting point of this paper was Carl ...Gustav Jung’s book, Psychological Types. In the book, Jung presented the idea of personality type. As methodology, relevant articles of speciality literature from international databases have been used. According to literature, the most used methods for realizing a psychological profile are the Myers-Briggs Type Indicator test (MBTI test) and the Keirsey Temperament Sorter II (KTS test). The MBTI test focuses on way of thinking and perception while focuses on behaviour. Through this article we propose the improvement of the speciality literature regarding the multidisciplinary aspect or research in Accounting-Psychology. We also highlight the need to improve ethical behaviour in the Accounting profession. Currently the general public perceives a lack of transparency regarding the professional accountants’ activity worldwide.
The literature of social and educational research reflects the significance that issues of culture and ethnicity have gained in such research. This is evident, for example, in concerns to analyse and ...redesign social practices and to elaborate a critique of dominant Western institutions. In the research literature upon the accounting focus, evidence of such concerns has been comparatively scarce. While some research has been done@8ifor example, researchers have pointed to the Eurocentric character of accounting and critically analysed ethnic minority experiences of accountancy@8ithere is much more to do. Particularly scarce in the accounting literature have been studies concerned to focus upon accounting from an indigenous cultural perspective or to promote multicultural accounting education. Such a silence is of significance in the light of increasing worldwide concerns to learn from and to protect the cultures of indigenous peoples and to question the universal validity of Western practices, notably such as those of Eurocentric education. In this paper we focus upon Maori, the indigenous people of Aotearoa New Zealand, and critically assess and explore their participation in and experiences of accounting education. We concentrate upon university accounting education which is central to the process of gaining admission into the accountancy profession of Aotearoa New Zealand. We provide a historical and contextual analysis which elaborates upon the oppression and marginalisation of Maori people. The study reflects our concern that, in inquiring into why particular ethnic groups, including indigenous peoples, are under represented and lack influence in particular social activities and occupations, we need to give consideration to the role of cultural as well as socioeconomic factors. And in this respect we need to critically analyse the very institutions and practices of Western accountancy and Western accounting education as forms of insensitive cultural imperialism. These forms can change rather than the culture of peoples. For us, increasing the participation of Maori in accounting education and accounting practice and changing the character of these practices so that they are more reflective of Maori indigenous culture are two dimensions of the struggle for change which can be mutually reinforcing. We are supportive of such change and seek to bring this about in the Eurocentric institutions of Aotearoa New Zealand. Our contention is that a deeper critical analysis of issues of ethnicity in Western society can help to inform a critique of Eurocentric practices and institutions including in the sphere of accounting. In brief, we explore a range of interconnected themes: the complex character of the marginalisation and oppression of Maori; focusing in, the position respecting accounting education and the very practice of accounting; how this relates to ways forward and connects up with wider issues.
A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES PITULICE, Ileana Cosmina; CALU, Daniela Artemisa; Viorel, AVRAM ...
The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration,
2009, Letnik:
9, Številka:
1
Journal Article
Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the ...acceptance of a small number of choices for the same accounting issue. However, companies are able to choose among several accounting treatments. Our research aims to demonstrate that there are correlations between certain particularities of the group (e.g. industry type, reporting basis) an d the accounting policies it chooses. In this regard, we want to research the accounting policies published in 2007 financial statements by companies included in Fortune Global 500 top, to establish through statistical methods correlations among dependent and independent variables and to explain the option for a certain accounting treatment. In this research we included the options concerning the disclosure formats of the financial statements.
Este artigo provém de um trabalho de conclusão de curso em Licenciatura em Matemática na Universidade Estadual de Santa Cruz (UESC), que teve como objetivo favorecer o ensino da Matemática às Pessoas ...com Deficiência Visual (PDV), utilizando Projetos de Construção de Objetos Concretos (PCOC), úteis na construção do Número. Sabe-se que o acesso visual de objetos do conhecimento é uma das exigências para compreensão de conceitos matemáticos correspondentes nos diferentes registros. Mas, essa exigência é limitada a PDV. Este fato, nos incentivou a elaborar dois modelos PCOC, denominados Visor Numérico e Contando Cubos, que favorecem o acesso aos objetos do conhecimento por tato. Esses modelos foram desenvolvidos para serem materializados na Impressora 3D, a partir da modelagem e gestão de códigos de impressão. Para cada modelo, foi elaborado um Dispositivo Experimental contendo um gerador de tarefas, destinado à análise das práticas efetivas de PDV, seguindo a metodologia da Análise Institucional & Sequência Didática.
The research note is part of the effort to understand the construction of
different meanings for an epidemic that occurred in what we now call the
Brazilian Amazon, more specifically in the capitania ...of Grão-Pará between
the years 1748-1750. We will move on to a reflection on the attempt to use
the idea of the severity of contagion centered on counting the deaths. This
use was made primarily under the aegis of the then governor of the State of
Maranhão, Francisco Pedro Gurjão and involved interests of both the colony
and the Portuguese Crown.
A seguinte nota de pesquisa se insere no esforço de compreensão da
construção de diferentes sentidos para uma epidemia que ocorreu no que
chamamos hoje de Amazônia brasileira, mais especificamente na capitania
do Grão-Pará entre os anos de 1748-1750. Resumidamente avançaremos na
reflexão acerca da tentativa de uso político da ideia de gravidade do contágio
centrada na contagem dos mortos. Esse uso foi feito fundamentalmente sob
a égide do então governador do Estado do Maranhão, Francisco Pedro Gurjão e envolveu interesses tanto da colônia quanto da metrópole.
ABSTRACT We study the angular clustering of ∼6 × 105 NVSS sources on scales in the context of the ΛCDM scenario. The analysis partially relies on the redshift distribution of 131 radio galaxies, ...inferred from the Hercules and CENSORS survey, and an empirical fit to the stellar-to-halo mass relation. For redshifts z 0.7, the fraction of radio activity versus stellar mass evolves as , where 0 = 2.529 0.184 and The estimate on 0 is largely driven by the results of Best et al., while the constraint on 1 is new. We derive a biasing factor between radio galaxies and the underlying mass. The function fits well the redshift dependence. We also provide convenient parametric forms for the redshift-dependent radio luminosity function, which are consistent with the redshift distribution and the NVSS source count versus flux.
A reflexão proposta é sobre o processo de formação da identidade coletiva a partir do saber-fazer do doce pé de moleque, patrimônio cultural do município de Piranguinho, na microrregião de Itajubá, ...sul do Estado de Minas Gerais. No aspecto cultural, o município se caracteriza por contar com a produção e venda do doce pé de moleque, sendo que as significações se apresentam constituídas em torno do artefato, as quais influenciam na mentalidade, organização da identidade e nas escolhas de caminhos de desenvolvimento. Dessa perspectiva, justificamos nossa participação no debate sobre desenvolvimento regional-local, considerando as estratégias adotadas em municípios de pequeno porte. Portanto, objetivamos compreender o saber e o fazer do pé de moleque enquanto um elemento de contribuição ao desenvolvimento, sem perder de horizonte a história e as composições que suportam a ideia de local. Utilizamos os recursos da pesquisa de campo, por meio de entrevistas semiestruturadas, as quais realizamos no período de setembro a dezembro de 2019. Os resultados alcançados demonstram que a cultura e a identidade na dinâmica do lugar se expressam também por meio da construção do doce de pé de moleque como patrimônio cultural, formando a identidade coletiva e se implicando com as questões do desenvolvimento da microrregião de Itajubá.
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