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A ineficácia dos princípios orientadores das nações unidas sobre empresas e direitos humanos como mecanismo de proteção nas violações cometidas por transnacionais / The ineffectiveness of the united nations guiding principles on business and human rights as protection mechanism for transnational violationsMoraes, Fabiano Lopes de 10 May 2017 (has links)
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Previous issue date: 2017-05-10 / This scientific research aims at drawing a parallel between the UN Guiding Principles for Business and Human Rights and their effectiveness as mechanisms for protecting Human Rights in violations committed by companies. For this, the work begins to verify the classic theory of Alberto Asquini about companies, locking a parallel with contemporary companies and the need for protection of human rights, their social and sustainable responsibility for the economic tripod. After that, a descriptive study will be carried out on the UN human rights protection mechanisms, and the access mechanisms and regulatory procedures to repair cases where there is a violation. Finally, the UN Guiding Principles for Business and Human Rights will be explored further and the central question will be raised as to whether it is effective as a mechanism for the protection of human rights and whether there is a need to create an international treaty as a means of linking States And Companies in the protection and reparation in cases of violation of Human Rights. For this research was used the hypothetical inductive method and bibliographical survey aims to demonstrate the current state and possible mechanisms for protection of human rights in violations by companies. / A presente pesquisa científica visa traçar um paralelo entre os Princípios Orientadores da ONU para Empresas e Direitos Humanos e sua efetividade como mecanismos de proteção aos Direitos Humanos nas violações cometidas por Empresas. Para tanto, inicia-se o trabalho com a teoria clássica de Alberto Asquini sobre empresas traçando um paralelo com teorias contemporâneas sobre empresas e a necessidade de proteção aos direitos humanos, sua responsabilidade social e sustentável pelo tripé econômico. Após será feito um estudo descritivo sobre os mecanismos de proteção aos direitos humanos da ONU, e quais os mecanismos de acesso e procedimentos regulatórios para reparar os casos em que houver violação. Por fim irá se aprofundar nos Princípios Orientadores da ONU para Empresas e Direitos Humanos e a pergunta central do tema, se há efetividade como mecanismo de proteção aos Direitos humanos, e se há a necessidade de se criar um tratado internacional como meio de se vincular Estados e Empresas na proteção e reparação nos casos de violação aos Direitos Humanos. Para esta pesquisa foi utilizando-se do método hipotético indutivo e levantamento bibliográfico pretende demonstrar o estado atual e possíveis mecanismos de proteção aos Direitos Humanos nas violações por empresas.
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Corrole–BODIPY conjugates: enhancing the fluorescence and phosphorescence of the corrole complex via efficient through bond energy transferChen, Wei, Zhang, Jianfeng, Mack, John, Kubheka, Gugu, Nyokong, Tebello, Shen, Zhen, Wei Chen 08 June 2015 (has links)
New corrole–BODIPY conjugates have been synthesized in high yield under mild conditions. Upon excitation at the absorption maximum of the BODIPY antenna chromophore, the fluorescence intensity of the free base corrole–BODIPY conjugate increases by ca. 300%, and significant phosphorescence intensity is observed for the iridium(III) complex of the conjugate, while almost no phosphorescence is observed for the parent iridium(III) corrole, due to through-bond energy transfer from the BODIPY antenna-chromophore to the corrole core. / Original publication is available at http://dx.doi.org/10.1039/c5ra07250f / Arbortext Advanced Print Publisher 9.1.510/W Unicode / Acrobat Distiller 8.1.0 (Windows); modified using iText� 5.3.3 �2000-2012 1T3XT BVBA (AGPL-version)
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Propuesta metodológica para la mejora de la capacidad de gestión de las pyme mediante la aplicación de modelos de excelencia organizacionalRodríguez Sánchez, Francisco Javier 24 July 2013 (has links)
Aquesta tesi doctoral presenta una proposta metodològica per millorar la competitivitat de les petites i mitjanes empreses veneçolanes (PYMEV) mitjançant la millora de la seva capacitat de gestió.
Per això, primer s'ha realitzat una extensa revisió de la literatura sobre models d'excel¿lència organitzacional, de qualitat total, de qualitat de gestió, i sobre altres disciplines relacionades amb la investigació. En paral¿lel s'analitzen les empreses a Veneçuela, en particular les PYMEV, i el seu nivell i model de gestió. D'aquesta manera s'ha pogut diagnosticar els reptes i amenaces a què s'enfronten les PYMEV, les causes relacionades amb la seva capacitat i model de gestió, i les oportunitats que els models d'excel¿lència organitzacional poden suposar per a les PYMEV.
A continuació s'ha proposat una metodologia basada en el desenvolupament d'un model de gestió: el Manual FIM model 1: Aquesta metodologia comprèn la descripció del model, de les seves àrees funcionals, la manera de ponderar i la descripció de la metodologia d'aplicació del model tant per al diagnòstic com per al pla de millora.
La metodologia s'ha aplicat a un ampli rang de PYMEV, aprofitant l'experiència per millorar-la en els aspectes no conformes amb la qualitat exigida. L'autor va poder participar o coordinar l'ús del manual FIM en diversos programes d'assistència tècnica per a la millora de la capacitat de gestió a les PYMEV, executant 726 aplicacions al llarg de deu anys. Del total, s'analitzen 626 aplicacions de diagnòstic de qualitat de gestió a PYMEV, a les quals se'ls va aplicar el Manual FIM model 1. I d'aquestes, 492 van estar en programes que van incloure diagnòstic i plans de millora amb un diagnòstic ex Post. En aquest segon grup es mostren resultats i impactes. També s'analitza la satisfacció dels experts, precisant més els elements d'ajust que es van abordar per la seva actualització i millora.
La tesi acaba amb una proposta d'evolució de la metodologia existent. Entre altres, aquestes millores inclouen, primer, normalitzar la metodologia amb un cicle "Planificar-Fer-Comprovar-Actuar" (cicle PDCA per les seves sigles en anglès). A més es proposa revisar les àrees funcionals i les seves sub-àrees, també la seva ponderació, la incorporació d'una àrea de "RSE", i afegir un àrea de "Resultats". / Rodríguez Sánchez, FJ. (2013). Propuesta metodológica para la mejora de la capacidad de gestión de las pyme mediante la aplicación de modelos de excelencia organizacional [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/31383 / TESIS
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PREPARACIÓN DE ZEOLITAS DE PORO PEQUEÑO CON CONTROL DE SUS PROPIEDADES FÍSICO-QUÍMICAS PARA SU APLICACIÓN EN CATÁLISISMartín García, Nuria 15 January 2018 (has links)
La presente tesis doctoral se centra en la preparación de zeolitas de poro pequeño (3.5-4 Å), en concreto, aquellas cuya estructura presenta además cavidades grandes. Este tipo de materiales ha despertado un enorme interés en los últimos años debido al potencial que presentan como catalizadores en procesos de relevancia industrial y medioambiental, tales como el proceso de transformación de metanol a olefinas (MTO) o la reducción catalítica selectiva (RCS) de NOx.
Por ello, existe un interés creciente en la preparación de nuevas estructuras de poro pequeño y en la mejora de las propiedades físico-químicas o de los métodos de preparación de las zeolitas ya existentes. Esto se debe, a que en ocasiones, la aplicación industrial de estas zeolitas se ve limitada, tanto por las condiciones de síntesis, como por el coste del agente director de estructura orgánico (ADEO) empleado en la preparación. En este sentido, el desarrollo de nuevas estrategias de síntesis podría dar lugar a la obtención de algunas estructuras de poro pequeño con propiedades físico-químicas mejoradas (relación Si/Al, acidez, tamaño de cristal, entre otras), así como a una reducción en los costes de preparación eliminando el uso de ADEOs o sustituyéndolos por moléculas de menor coste. Todo ello favorecería la posible aplicación industrial de dichas zeolitas de poro pequeño.
La primera parte de la tesis se centra en la optimización del proceso de síntesis de dos estructuras zeolíticas de poro pequeño, CHA y AEI, con elevado contenido en sílice y buenos rendimientos de síntesis. Para ello, se desarrolla una nueva metodología de síntesis que combina el uso de agentes directores de estructura orgánicos con el uso de una zeolita cristalina como única fuente de Si y Al. Mediante dicho procedimiento se obtienen ambas zeolitas con unas propiedades físico-químicas (tamaño de cristal y acidez) óptimas para su empleo como catalizadores del proceso MTO.
En la segunda parte de la tesis se preparan diferentes zeolitas de poro pequeño (CHA, AEI, AFX y ERI) que contienen cobre o hierro como centros activos aislados. Para la introducción de especies metálicas en su interior, se emplean tanto métodos convencionales de intercambio iónico como métodos de síntesis directa, que eliminan la necesidad de tratamientos post-síntesis, además de permitir obtener una dispersión más homogénea en los cristales de la zeolita. La actividad catalítica y estabilidad hidrotermal de estas zeolitas, se evalúa para la RCS de NOx. / The present doctoral thesis focuses on the preparation of small-pore zeolites (3.5-4 Å), preferentially those also containing large cavities. This type of materials has attracted great technological interest during the last years due to their recent commercial application as catalysts in relevant industrial and environmental processes, such as the transformation of methanol into light olefins (MTO), or the selective catalytic reduction (RSC) of NOx.
Therefore, there is an increasing interest in the preparation of new small pore structures and/or the improvement of the physico-chemical properties or the synthesis protocols of the zeolites currently in use. In fact, the industrial application of a particular zeolite could be limited by the high costs associated to its preparation, and in particular, to the high costs associated to the organic structure directing agent (OSDA) employed. In this sense, the discovery and development of new synthetic strategies could not only favor the crystallization of novel small-pore zeolites with improved physico-chemical properties (i.e. Si/Al ratio, crystal size, among others), but also optimizing the production costs, avoiding the use of expensive OSDAs or, at least, substituting those by less-expensive organic molecules. These features could encourage the potential commercialization of such novel small pore zeolites as competitive catalysts for relevant industrial processes.
In the first part of this thesis, the synthesis protocols of two different high-silica small pore zeolites, CHA and AEI, have been intensively evaluated in order to develop a new procedure to direct the crystallization of these two zeolites with excellent solid yields. It has been found that the combination of a particular OSDA with a crystalline zeolite as the sole Si and Al sources, as FAU, allows the obtention of both zeolites with optimal physico-chemical properties (crystal size and acidity) for its application as efficient catalysts for the MTO process.
In the second part of this thesis, different small-pore zeolites (CHA, AEI, AFX y ERI) containing copper or iron as isolated active catalytic sites, have been prepared. To introduce these metallic species within the zeolite crystals, either conventional ion-exchange methods or direct 'one-pot' synthetic methods have been employed. Interestingly, the use of 'one-pot' synthesis methods not only eliminates the need for post-synthetic ion-exchange treatments, but also allows obtaining better metal dispersions along the zeolite crystals. The catalytic activity and hydrothermal stability of such zeolites has been evaluated for the SCR of NOx. / Aquesta tesi doctoral es centra en la preparació de zeolites de por menut (3.5-4 Å), i en particular, aquelles amb una estructura que presenta, a més, grans cavitats. Aquest tipus de materials han despertat un gran interès als últims anys, degut al potencial que presenten com a catalitzadors eficients en processos rellevants per la indústria i el medi ambient, com son el processos de transformació de metanol a olefines (MTO) o la reducció catalítica selectiva (RCS) de NOx.
Per aquest motiu, existeix un interès creixent tant en la preparació de noves estructures de por menut, com en la millora de les propietats fisico-químiques o dels mètodes de preparació de les zeolites ja existents. Aquest motiu es deu a que en ocasions, l'aplicació industrial d'aquestes zeolites, es pot veure limitada per els costs associats a la seua preparació, en particular de l'agent director d'estructura orgànic (ADEO) emprat. En aquest sentit, el desenvolupament de noves estratègies de síntesi podria donar lloc a l'obtenció d'algunes estructures de por menut amb propietats físico-químiques millorades (relació Si/Al, acidesa, tamany de cristall, entre altres), així com a una reducció dels costos de preparació, eliminant l'ús de ADEOs o substituint-los per molècules de menor cost. Tot això, podria afavorir la possible aplicació industrial d'aquestes noves zeolites de por menut.
La primera part de la tesi es centra en l'optimització del procés de síntesi de dos estructures zeolítiques de por menut, CHA i AEI, amb un elevat contingut de sílice i amb bons rendiments de síntesi. Per això, s'ha desenvolupat una nova metodologia de síntesi que combina l'ús d'agents directors d'estructura orgànics (ADEO) amb una zeolita cristal¿lina com a única font de Si i Al. Mitjançant aquest procediment, s'han pogut obtenir els dos materials amb unes propietats físico-químiques (tamany de cristall i acidesa) òptimes per al seu ús com a catalitzadors en el procés MTO.
En la segona part de la tesi s'han preparat diverses zeolites de por menut (CHA, AEI, AFX I ERI), amb àtoms de coure o ferro com a centres catalítics aïllats. Per a la introducció de les espècies metàl¿liques al seu interior, s'han utilitzat tant mètodes convencionals d'intercanvi iònic com mètodes de síntesi directa. En particular, els mètodes directes eliminen la necessitat de introduir diferents tractament post-síntesi, a més de permetre una dispersió més homogènia del metall als cristalls de la zeolita. L'activitat catalítica i l'estabilitat hidrotermal d'aquestes zeolites s'ha avaluat per a la RCS de NOx. / Martín García, N. (2017). PREPARACIÓN DE ZEOLITAS DE PORO PEQUEÑO CON CONTROL DE SUS PROPIEDADES FÍSICO-QUÍMICAS PARA SU APLICACIÓN EN CATÁLISIS [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/94628 / TESIS
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Roll and Yaw Stability Evaluation of Class 8 Trucks with Single and Dual Trailers in Low- and High-speed Driving ConditionsHou, Yunbo 28 September 2017 (has links)
A comprehensive evaluation of roll and yaw stability of tractor/semitrailers with single and dual trailers in city and highway conditions is conducted. Commercial vehicles fundamentally behave differently in city driving conditions than at high speeds during highway driving conditions. In order to closely examine each, this study offers two distinct evaluations of commercial vehicles: 1) low-speed driving in tight turns, representative of city driving; and 2) high-speed lane change and evasive maneuvers, typical of highway driving. Specifically, for city driving, the geometric parameters of the roadway in places where tight turns occur—such as in roundabouts—are closely examined in a simulation study in order to evaluate the elements that could cause large vehicle body lean (or high rollover index), besides the truck elements that have most often been studied. Two roundabout geometries, 140-ft single-lane and a 180-ft double-lane, are examined for various truck load conditions and configurations. The vehicle configurations that are considered are a straight 4x2 truck, a tractor with a 53-ft semi-trailer (commonly known as WB-67), and two trucks in double-trailer configurations. Five potential factors are identified and thoroughly studied: circulatory roadway cross-section, roundabout tilt, truck configurations, truck apron geometry, and truck load condition. The results of the study indicate that when the rear axles of the trailer encounter the truck apron in the roundabout, the climbing and disembarking action can cause wheel unloading on the opposite side, therefore significantly increasing the risk of rollover. Interestingly, in contrast to most high-speed rollovers that happen with fully-loaded trailers, at low speeds, the highest risks are associated with lightly loaded or unloaded trucks. For high-speed driving conditions, typical of highway driving, a semi-truck with a double 28-ft trailer configuration is considered, mainly due to its increasing use on U.S. roads. The effect of active safety systems for commercial vehicles, namely Roll Stability Control (RSC) for trailers and Electronic Stability Control (ESC) for the tractor, is closely examined in a test study. Various trailer loading possibilities are evaluated for different combinations of ESC/RSC on the tractor and trailer, respectively. The results of the study indicate that 1) RSC systems reduce the risk of high-speed rollovers in both front and rear trailers, 2) the combination of ESC (on tractor) and RSC (on trailer) reduce the risk of rollover and jackknifing, and 3) RSC systems perform less effectively when the rear trailer is empty. / PHD
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Korrelationen mellan fotgängares skador i verkliga olyckor och Euro NCAPs testresultat för fotgängarskydd / The Correlation Between Pedestrian Injury Severity in Real-Life Crashes and Euro NCAP Pedestrian Test ResultsSternlund, Simon January 2011 (has links)
The aim of the present study was to estimate the correlation between Euro NCAP pedestrian rating scores and injury outcome in real-life car to pedestrian crashes, with special focus on long-term disability. The study also surveyed most frequently injured body regions and risk differences for specific elements of pedestrians hit by cars. Another aim was to determine whether Brake Assist systems affect the injury outcome in real-life car to pedestrian crashes and to estimate the effect in injury reduction of a high Euro NCAP ranking score combined with Brake Assist. In the current study, the Euro NCAP pedestrian scoring was compared with the real-life outcome in pedestrian crashes that occurred in Sweden 2003-2010. The real-life crash data was obtained from the data acquisition system STRADA, which combines police records and hospital admission data. The medical data consisted of International Statistical Classification of Diseases and Related Health Problems (ICD) diagnoses and Abbreviated Injury Scale (AIS) scoring. In all approximately 500 pedestrians submitted to hospital were included in the study. Each car model was coded according to Euro NCAP pedestrian scores. In addition, the presence or absence of Brake Assist (BA) was coded for each car involved. Pedestrians were grouped according to associated car scoring. Injury outcomes were analyzed with AIS and, at victim level, with permanent medical impairment. This was done by translating the injury scores for each individual to Risk of Serious Consequences (RSC) at 1, 5 and 10% level of medical disability or more. This indicates the total risk of a medical disability for each victim, given the severity and location of injuries. The mean RSC (mrsc) was then calculated for each pedestrian group and t-tests were conducted to ensure statistically significant differences in mrsc between groups. The results showed a significant reduction of injury severity for pedestrians hit by cars with better pedestrian scoring, although pedestrians hit by cars with a high score (three or four stars) could not be studied, due to lack of cases. The reduction of RSC for pedestrians hit by medium performing (two-star) cars in comparison with pedestrians hit by low performing (one-star) cars was 12, 19 and 28% for 1 ,5 and 10% of medical impairment or more, respectively. These results applied to speed limits up to 90 km/h. In urban areas with speed limits up to 50 km/h the reduction of RSC was 17, 26 and 38% for 1, 5 and 10% of medical impairment or more, respectively. Car to pedestrian crashes was most common at speed limits up to 50 km/h and leg, arm and head were the most frequently injured body regions. RSC for pedestrians hit by cars with Brake Assist was not statistically significant lower than for pedestrians hit by cars without Brake Assist. RSC for pedestrians hit by two-star cars with Brake Assist was 19, 31 and 46% lower for 1, 5 and 10% of medical impairment or more, respectively, compared to pedestrians hit by one-star cars without Brake Assist. A significant correlation between Euro NCAP pedestrian score and injury outcome in real-life car to pedestrian crashes was found. The injury reduction was found to be larger for higher severity and level of permanent medical impairment. Car to pedestrian crashes was most common at lower speed zones. Leg, arm and head were the most frequently injured body regions. Brake Assist had no statistically significant effect measured in RSC on car to pedestrian crashes in this material. A high Euro NCAP scoring combined with Brake Assist was shown to give a high effect in reduction of RSC for pedestrians. / Syftet med denna studie var att uppskatta korrelationen mellan Euro NCAPs testresultat för fotgängarskydd och skadeutfall i verkliga olyckor med fotgängare och personbilar, med särskilt fokus på skador som ger medicinsk invaliditet. I studien kartlades även de mest frekvent skadade kroppsregionerna och riskskillnader för särskilda faktorer för fotgängare påkörda av personbilar. Studien syftar dessutom till att undersöka bromsassistanssystems påverkan av skadeutfallet för fotgängare i verkliga olyckor med personbil och att uppskatta den skadereducerande effekten av en hög Euro NCAP-poäng kombinerat med en bromsassistansutrustning. I denna studie var Euro NCAPs fotgängarskyddspoäng jämförd mot skadeutfallet i verkliga olyckor som skett i Sverige 2003-2010. Data från verkliga olyckor inhämtades från databasen STRADA (Swedish Traffic Accident Data Acquisition) som kombinerar polis- och sjukvårdsrapporterad data. De medicinska data innehåller diagnoser av typen ICD (International Statistical Classification of Diseases and Related Health Problems) och värden för AIS (Abbreviated Injury Scale). I helhet var omkring 500 fotgängare inkluderade i studien. Varje enskild personbilmodell kodades enligt Euro NCAPs fotgängarskyddspoäng. Dessutom kodades förekomst eller avsaknad av bromsassistansutrustning för varje enskild personbil inkluderad i studien. Fotgängarna grupperades enligt påkörande personbils fotgängarskyddspoäng. Skadeutfallet analyserades med AIS, på individnivå och med medicinsk invaliditet. Detta gjordes genom översättning av skadeutfall för varje fotgängare till risk för allvarliga konsekvenser (RSC, Risk of Serious Consequences) på 1, 5 och 10 % medicinsk invaliditet eller mer. Detta påvisar den totala risken för medicinsk invaliditet med hänsyn till skadegrad och -lokalisering. Medelvärdet av RSC (mrsc) beräknades sedan för varje fotgängargrupp och t-test utfördes för att säkerställa statistiskt signifikanta skillnader mellan gruppernas mrsc. Resultaten visade en signifikant skadereduktion för fotgängare påkörda av personbilar med en högre fotgängarskyddspoäng, trots att fotgängarolyckor med personbilar som har hög poäng (stjärnbetyg tre och fyra) inte kunde studeras på grund av fåtaligt antal olycksfall. Reduktionen av RCS för fotgängare påkörda av medelpresterande (stjärnbetyg två) personbilar i jämförelse med fotgängare påkörda av lågpresterande (stjärnbetyg ett) personbilar var 12, 19 och 28 % för 1, 5 respektive 10 % medicinsk invaliditet eller mer. Dessa resultat gäller olyckor på vägar med hastighetsgräns upp till 90 km/h. I stadsmiljö med hastighetsgräns upp till 50 km/h var reduktionen av RSC 17, 26 och 38 % för 1, 5 respektive 10 % medicinsk invaliditet eller mer. Fotgängarolyckor med personbil var vanligast på vägar med hastighetsgräns upp till 50 km/h och ben, arm och huvud var de mest frekvent skadade kroppsregionerna. RSC för fotgängare påkörda av personbilar utrustade med bromsassistans var inte statistiskt signifikant lägre än för fotgängare påkörda av personbilar utan bromsassistansutrustning. RSC för fotgängare påkörda av tvåstjärniga personbilar utrustade med bromsassistans var 19, 31 och 46 % lägre för 1, 5 respektive 10 % medicinsk invaliditet eller mer jämfört med fotgängare påkörda av enstjärniga personbilar utan bromsassistansutrustning. En signifikant korrelation mellan Euro NCAPs fotgängarpoäng och skadeutfall i verkliga fotgängarolyckor med personbil påträffades. Skadereduktionen visade sig vara högre för högre skadegrad och nivå av medicinsk invaliditet. Det var vanligare att personbilar kör på fotgängare på vägar med lägre hastighetsgräns. Ben, arm och huvud var de mest frekvent skadade kroppsregionerna. Bromsassistans hade inte en statistiskt signifikant effekt mätt i RSC för fotgängarolyckor i detta material. En hög Euro NCAP poäng kombinerat med bromsassistansutrustning visade sig ge en hög effekt av att reducera fotgängares RSC.
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A responsabilidade social corporativa nas Indústrias Granfino: um estudo de casoFreitas, Carla Helena Gonçalves 04 December 2013 (has links)
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Previous issue date: 2013-12-04 / This present research aims to present how the implementation is made Corporate Social Responsibility (RSC) an organization. The theme has been increasing recent decades within organizations increasingly reinforcing the role that companies should take to society, in a clear, transparent and ethical. Seeking to base this study, the theoretical framework, corporate social responsibility, presenting the practices of RSC and indicators of social responsibility. And aims to achieve the proposed objective of this work , a detailed case study Industries Granfino a family-owned company , based in Baixada Fluminense - RJ , and identified that the implementation of corporate social responsibility in Granfino been implemented with positive, instead , the ethics and values have always guided Coelho family. The work included an analysis of the balance sheets published by Granfino Industries, along with an in-depth interview with the President Mrs. Silvia Coelho Lantimant and Mr. Carlos Henrique Menditti, Director of the Center for corporate social responsibility, with a field research and a qualitative analysis, based on a literature review and a descriptive study of data and information in the reports of social reports published from 2007 to 2012. / O presente trabalho objetiva apresentar de que forma se dá a implantação da Responsabilidade Social Corporativa (RSC) numa organização. O tema vem crescendo muito nas últimas décadas, reforçando cada vez mais o papel que as empresas devem assumir com a sociedade, de forma clara, transparente e ética, Buscou-se, como base para este estudo, o marco teórico da responsabilidade social corporativa, apresentando-se as práticas de RSC e os indicadores da responsabilidade social. Para atingir o objetivo proposto, realiza-se um estudo de caso nas Indústrias Granfino, uma empresa com gestão familiar, com sede na Baixada Fluminense, no estado do Rio de Janeiro. Identificou-se que a implantação da RSC na Granfino se deu de forma positiva, uma vez que a ética e os valores sempre nortearam a família Coelho. O trabalho contou com uma análise dos balanços publicados pelas Indústrias Granfino, junto com uma entrevista em profundidade com a presidente e o gerente do Núcleo de RSC em pesquisa de campo, tendo se realizado uma análise qualitativa, com base em pesquisa bibliográfica e um estudo descritivo dos dados e informações nos relatórios dos balanços sociais divulgados de 2007 a 2012.
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Novel mechanisms of transcriptional regulation by the yeast hog 1 mapkMas Martín, Glòria 20 July 2007 (has links)
En la levadura S. cerevisiae, un incremento de la osmolaridad extracelular activa la vía de Hog1, lo que produce una compleja respuesta adaptativa. Entre las respuestas adaptativas que Hog1 coordina, está un importante cambio en el partón de expresión génica. La tesis presentada se centra en la respuesta a nivel de regulación génica, y en ella se ponen de manifiesto nuevos mecanismos por los cuales Hog1 regula la transcripción para inducir genes necesarios para la adaptación celular en respuesta a estrés osmótico. Este trabajo demuestra que Hog1 controla la iniciación y la elongación de la transcripción, interacciona con la RNA polimerasa elongando, y es reclutado en toda la región codificante de los genes que se inducen por estrés osmótico a traves del 3'UTR. Asimismo, Hog1 recluta el complejo remodelador de cromatina RSC para promover un dramático cambio en el posicionamiento de nucleosomas, permitiendo una correcta inducción de la expresión génica. / In the yeast S.cerevisiae, an increase in extra cellular osmolarity activates the Hog1 Pathway, which produces a very complex adaptive response. Among these adaptive responses coordinated by Hog1, there is an important change in the gene expression pattern. The presented Thesis focuses on the response triggered at the genomic level, showing novel mechanisms by which Hog1 regulates transcription to efficiently and properly induce a subset of genes critical for the cellular adaptation to osmotic stress. This work demonstrates that Hog1 promotes and regulates transcription not only at the initiation level, as was previously described, but it also interacts with the RNA Polymerase while elongating, and travels along the coding regions of genes induced upon osmotic stress through recognition of the 3'UTR. Furthermore, Hog1 recruits a chromatin-remodeling complex known as RSC to promote a dramatic change in nucleosome positioning of target genes, allowing a proper induction of the transcription
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Contabilidad ambiental: una propuesta basada en los reportes de sostenibilidad en las industrias minera, petrolera y de gas / Contabilidade ambiental no Peru: uma proposta baseada no relatório de sustentabilidade nas indústrias: mineira, petroleira e do gás / Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas IndustriesTanaka Nakasone, Gustavo 10 April 2018 (has links)
This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental accounting system will allow companies to properly quantify and report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues in Peru will be partially solved when companies adhere to accurate measurement rules, timely submission of data, and fulfillment of government regulations. The principle behind the proposal is that accurate measurement, calculation and reporting on pollution levels will improve the ways companies address environmental and social issues, as well as enhance their financial results. This paper focuses on companies of the mining, gas and oil sectors, since they are arguably some of the main contributors to Peru’s GDP, as well as some of the nation’s largest polluters. / Este trabajo de investigación propone un sistema de contabilidad ambiental en el Perú que mejorara los reportes de sostenibilidad de las empresas y tendrá un impacto positivo en todos los stakeholders (comunidades, accionistas, entidades del gobierno, ONG, etc.). Este nuevo sistema de contabilidad ambiental permitirá a las empresas medir adecuadamente y comunicar aspectos ambientales, además de una evaluación y análisis integral de todas las variables que afectan su triple bottom line (aspectos sociales, ambientales y financieros).Por otro lado, las cuestiones ambientales en el Perú serán parcialmente resueltas cuando las empresas se adhieran a las reglas de medición exacta, presentación oportuna de la información, y cumplimiento de los requisitos del gobierno. El principio detrás de la propuesta es que una medición precisa, cuantificación y presentación de informes sobre los niveles de contaminación permitirá a las empresas optimizar las maneras en que ellas abordan las cuestiones ambientales y sociales, así como mejorar los resultados financieros. Este documento se centra en las empresas de los sectores deminería, gas y petróleo, ya que representan algunos de los principales contribuyentes al PBI en el Perú, así como los contaminadores más grandes de la nación. / Este trabalho de pesquisa propõe um sistema de contabilidade ambiental no Peru, que melhorará os relatórios de sustentabilidade das empresas e terá um impacto positivo sobre todos os stakeholders (comunidades, acionistas, governo, ONGs, etc.) Este novo sistema de contabilidade ambiental permitirá as empresas a quantificar e relatar, adequadamente, questões ambientais assim como uma avaliação e análise integral de todas as variáveis que afetam a seu triple bottom line.Além disso, as questões ambientais no Peru serão parcialmente resolvidas quando as empresas aderirem às normas de medidas precisas, a apresentação de dados no seu devido momento e ao cumprimento das exigências do governo. O princípio por trás desta proposta é que as medidas precisas, os cálculos e os relatorios de níveis de poluição permitirão as empresas melhorar as formas em que elas abordarão as questões ambientais e sociais, bem como melhorar os resultados financeiros. Este artigo concentrase em empresas dos setores de mineração, gás e petróleo, uma vez que eles são, indiscutivelmente, alguns dos principais contribuintes para o PIB do Peru, bem como os maiores poluidores do país.
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Mitigating the effects of the ever-widening fiscal gap plaguing metropolitan municipalities in South Africa: A quest for an additional own-revenue source in the form of a Local Business Tax.Stevens, Curtly Keagan January 2019 (has links)
Magister Legum - LLM / The prominent role of cities in contemporary developing countries, especially in South Africa, purposively cannot be overstated. Home to 40 per cent of South Africa’s population and accounting for 63 per cent of the national gross domestic product (GDP), cities, in the words of the former Minister of Finance Malusi Gigaba, ‘are at heart of the national economy.’ Yet, despite being at the epicentre of the national economy, cities in the form of metropolitan municipalities (Category A), also known as ‘self-standing municipalities', face a significant mismatch between their expenditure responsibilities and revenue sources.5 Not unique to South African cities, this mismatch, notoriously known as the ‘fiscal gap’ or ‘fiscal imbalance’, arises when own revenue sources such as, property rates, user charges, levies and other taxes available to cities, are inadequate to meet their expenditures.
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