bluuebunny/crossref_metadata_2025 huggingface dataset:
Legal Protection for Indigenous Kuala Mahato in Indigenous Land Utilization of Palm Oil Plantations
Authors: Ismi Hayatul , Hasanah Ulfia
Published: July 2023

Purpose: Rokan Hulu is one of the areas in the Province of Riau where the existence of customs is recognized by the community. Based on the explanation above, it is necessary to research the use of communal land for oil palm plantations in the village of North Mahato Tambusai in Rokan Hulu which is related to the legal protection of local indigenous peoples according to land law in Indonesia.
 
Method/design/approach: The type of research that will be used is sociological legal research, which is an empirical study that serves to find theories about the processes and processes of legal works in society based on applicable laws and regulations relating to the protection of the rights of local indigenous people in the use of customary land for oil palm plantations in Rokan Hulu.
 
Results and conclusion: With this research, it is expected that there are clear policies or regulations in the protection of the rights of local indigenous people in the use of customary land for oil palm plantations so that the indigenous people get the rights that should be theirs.
 
Research implications: The community holding ulayat rights is given compensation in the form of construction of public facilities or other forms that are beneficial to the local people following Article 14 of Presidential Regulation No. 36 of 2005 as amended by Presidential Regulation No. 65 of 2006.
 
Originality/value: The utilization of customary land in the village of Mahato is carried out by the company.
ANÁLISE FORENSE APLICADA AO CONTROLE DE CHEIAS EM BACIAS HIDROGRÁFICAS URBANAS
Authors: Lima Ingrid Cassia Porto , De Lima Aline Maria Meiguins , Rocha Gilberto de Miranda
Published: July 2023

Objetivo: Apresentar uma análise com base na metodologia de caracterização de eventos forense, considerando os fatores associados as consequências dos efeitos das obras de controle de cheias na bacia hidrográfica do Tucunduba (Belém-PA).
 
Métodos: A metodologia utilizou dados secundários estruturados em um sistema de informação geográfica (SIG) e observações em campo, que foram adaptados a interpretação das condições de: uso do espaço, produção de evidências, trocas de evidências, reconhecimento e de correspondência.
 
Resultados e conclusões: Os resultados obtidos indicam que o grau de influência de uma ocorrência pode varia de 18 a 33% da área total. Os fatores uso e ocupação do território da bacia são os de maior intervenção. O elevado índice pluviométrico e a condição de rio canalizado, indicam a necessidade do monitoramento hidrológico para o controle das consequências dos eventos extremos durante o período mais chuvoso. Logo, a principal conclusão é que existe uma alta vulnerabilidade socioeconômica na região avaliada, que eleva o grau de risco durante o período chuvoso, sendo a reconstituição ou reconhecimento das consequências (perdas) associadas dificultadas pela logística da área e carência de dados de monitoramento.
 
Originalidade/valor: Discutir a ocupação das margens dos rios por habitações e atividades econômicas na região amazônica, as situações de risco associadas e o cenário de investigação necessário para identificar o grau de perdas.
PROPOSTA DE UMA METODOLOGIA ADAPTADA PARA A DISTRIBUIÇÃO DOS RECURSOS DO ICMS SOCIOAMBIENTAL REFERENTE À PARCELA DE RESÍDUOS SÓLIDOS EM PERNAMBUCO
Authors: De Souza Deyvison Luiz Andrade , Sobral Maria do Carmo Martins , Da Paz Diogo Henrique Fernandes
Published: July 2023

O ICMS ecológico é um instrumento político que leva em consideração critérios ambientais para partilha do valor de arrecadação do ICMS destinado aos municípios brasileiros. Este instrumento tem por objetivo promover melhorias nos municípios referentes aos aspectos sociais e ambientais, consequentemente, melhorando a qualidade de vida dos munícipes e combatendo as formas de poluição ambiental. Em Pernambuco, o ICMS ecológico é conhecido como ICMS Socioambiental e os critérios ambientais são baseados em unidades de conservação, proteção de corpos hídricos e disposição correta de resíduos sólidos dos municípios. Para que o município tenha direito à partilha dos recursos provenientes do ICMS Socioambiental referente a resíduos sólidos em Pernambuco é necessário que a Agência Estadual de Meio Ambiente (CPRH) avalie a situação de tratamento dos resíduos sólidos sob a ótica de critérios referentes a aterro sanitário e a unidade de compostagem. A avaliação de ambos os critérios juntamente com a proporção da população residente no município é que estabelece o valor financeiro que o Tribunal de Contas do Estado de Pernambuco (TCE/PE) repassará ao município. Esta pesquisa objetiva propor uma metodologia adaptada para a distribuição dos recursos provenientes do ICMS Socioambiental referente a resíduos sólidos no estado de Pernambuco por meio da inserção de um novo critério no sistema de avaliação da CPRH.  O novo critério é composto por dez indicadores ambientais informados pelos municípios ao Sistema Nacional de Informações sobre Saneamento (SNIS) e diz respeito a gestão municipal dos resíduos sólidos.  Com a inclusão do novo critério no sistema de avaliação da CPRH, esta pesquisa simulou o desempenho dos 184 municípios pernambucanos na participação dos recursos provenientes do ICMS Socioambiental referente a resíduos sólidos em três cenários, com pesos distintos entre os critérios de avaliação. A análise desses cenários foi feita em três municípios e revelou que a inclusão de um novo critério no sistema de avaliação da CPRH contribui para o fortalecimento da gestão municipal de resíduos sólidos.
Implementation of Boarding Training as an Effort to Improve the Capabilities of Public Health Services for Health Workers at Puskesmas
Authors: Hariyono  , Roesminingsih Maria Veronika , Khamidi Amrozi , Hartono
Published: July 2023

Purpose: The perpuse of this research is to improve the ability of public health services through boarding training for health workers at the Mojokerto Health Office.
 
Theoretical framework: The key to the success of public health lies in services designed in the management of health services which involve all health workers who study good public health services with professional knowledge and skills through boarding training with a structured process, authentic activities carefully designed through boarding training design. Thus, the boarding school training method is very suitable for public health services.
 
Method/design/approach: This study uses qualitative methods, and uses a case study research design. Subjects in this study are 10 respondents who came from participants in the training of health workers' dormitories. In this study using in-depth interview instruments, and observation.
 
Results and conclusion: The results of the study show that forming a team of education and training providers as an efficient team work at the Mojokerto Health Office, and how to train competent and empowered health workers.
 
Research implications: With this training, health workers in Mojokerto can provide good public health services at the puskesmas, and increase their professional knowledge and skills that have been obtained during the training.
The Impact of Financial Literacy on the Decision to use a Mobile Payment Application: a Case Study of Households that Have Just Escaped Poverty in Hanoi
Authors: Son Dinh Van , Trang Dang Thu , Huong Nguyen Thi Lien , Anh Pham Tuan
Published: July 2023

Purpose: To study and quantify the impact of financial literacy on the decision to use a mobile payment application. Case study of households that have just escaped poverty in Hanoi.
 
Theoretical framework: The foundation for building a theoretical framework is the content of personal finance knowledge in this study, including (i) financial knowledge, (ii) financial attitudes, (iii) financial skills and (iv) financial behavior. Financial literacy is assessed using a combination of objective multiple-choice questions and self-assessment.
 
Methods: The study is based on survey data collected through a structured online questionnaire for newly lifted household heads, as well as secondary data collected from respondents' profiles. Research data were collected from 186 responses using convenient non-probability sampling technique and analyzed by descriptive statistics, ANOVA analysis and Binary Logistic regression analysis. ANOVA analysis showed a statistically significant relationship between the groups of subjects in terms of personal financial knowledge (in both self-assessment method and objective test method).
 
Results and conclusions: Binary Logistic regression results show that the main variables that positively affect the probability of a new household head out of poverty include Personal Financial Knowledge, Personal Financial Behavior, Gender, Status Occupation and Education Level. Financial attitudes and Religion have a negative impact on the ability of household heads to decide to use mobile payment applications.
 
Finding implication: The findings will contribute to differences in financial knowledge and financial behavior. Financial behavior in this study is considered as the decision to use mobile payment service of Hanoi households who have just escaped poverty. We also looked at the effects of gender, age, occupation, religion, marital status, family role, and years out of poverty.
Uniqueness/value: The research results are the basis for proposing governance implications as well as policy recommendations to improve the personal financial knowledge of newly-escaped household heads, encouraging them to use the service. mobile payment services, thereby helping them achieve their goals of economic recovery and sustainable development.
Emotional Intelligence in Times of Covid-19: a Comparative Study in Peruvian Universities
Authors: Calle-Ramírez Xiomara M. , Ronald M. Hernández  , Olaya-Olaya Claudio , Tarrillo Segundo Juan Sánchez , Escobedo Fernando , Saavedra-López Miguel A.
Published: July 2023

Objective: The aim of the study was to compare emotional intelligence in Peruvian university students from public and private universities.
 
Theoretical framework: In higher education, emotionally intelligent students have the ability to interact appropriately with others, achieve good academic results, and reach personal and professional goals.
 
Method: The methodology was descriptive-comparative, the sample consisted of 838 university students of both sexes from public (471) and private (364) universities belonging to the coast, highlands and jungle regions of Peru. A sociodemographic form created for the study and the emotional intelligence scale (TMMS-24) were used as measurement instruments.
 
Results and conclusion: The results showed that university students over 30 years of age, women, those from the highlands and those who worked had high levels of emotional intelligence.
 
Implications of the research: It is necessary for university institutions to reorganize their academic conditions and provide the necessary inputs to apply socioemotional strategies to students. Researchers linked to the lines of research on emotional intelligence should develop predictive studies to know which factors may be predicting adequate or inadequate emotional intelligence in university students.
 
Originality: This study demonstrates that it is essential to attend to and provide emotional intelligence tools to those students who do not have the necessary resources to face different situations in the face of the COVID-19 pandemic and contributes to the training of educators, especially environmental educators in crisis contexts.
Reverse Logistics of Pesticide Packaging: A Case Study in Rio Branco/Ac, Brazil
Authors: de Souza Edi Carlos Vale de Almeida , De Lima Junior Francisco Bezerra , Soliani Rodrigo Duarte , Oliveira Pollyana Rufino de Souza , De Oliveira Dion Alves , Siqueira Reinaldo Maia , Nora Leonardo Augusto Rodrigues da Silva , Macêdo Jailson
Published: July 2023

Objective: This study aims to analyze the implementation of reverse logistics in Rio Branco/AC to ensure proper disposal of pesticide and other agricultural product packaging.
 
Theoretical framework: Significant measures are being adopted worldwide to reduce the impact of human activities on the environment over time. In Brazil, the National Solid Waste Policy (PNRS) modernized solid waste management with the implementation of a reverse logistics system that seeks to reintegrate these wastes into the production cycle.
 
Method: For a comprehensive understanding of the subject, a multidisciplinary methodological approach was adopted, which combined a review of specialized literature with data collection through a semi-structured questionnaire applied in eight agricultural stores in Rio Branco/AC.
 
Results and conclusion: The majority of the interviewees had extensive experience in the trade of agricultural products, with 75% of them working in the sector for more than a decade. The research highlights the importance of proper training on handling and disposal of agricultural product packaging, with 87.5% of companies offering this type of training to their employees. However, the study also indicates the need to increase awareness and education to encourage customers to return packaging, as only 37.5% of clients correctly dispose of it.
 
Research implications: To promote proper disposal of empty packaging and minimize negative environmental impacts, it is crucial to raise awareness among users through educational campaigns and training. These efforts should emphasize the negative consequences of improper waste disposal and encourage the practice of reverse logistics.
Originality/value: Future studies are necessary for a better understanding of the effect of reverse logistics policies on sustainable agriculture, which should evaluate the effectiveness of these policies and also take into account the possible environmental and social consequences resulting from the inadequate disposal of agricultural waste, including pesticide packaging.
Important Issues of Facilities and Infrastructure Development in Rural Systems of Self-Management; A Study of Future Study
Authors: Asrul  , Rianse Usman , Kadir Abdul , Mahrani Sri Wiyati , Hasddin
Published: July 2023

Background and purpose: Discourses regarding the fulfillment and quality of the construction of facilities and infrastructure are now focused on villages because there are still gaps between villages and cities. Several countries, both developing and developed countries, have a similar model for overcoming this gap, namely financing (funds) for villages. The focus discussed is the development of village facilities and infrastructure (infrastructure) with a self-management system.
 
Methods: The study aims to reveal important issues and topics produced by previous researchers. Using a journal-based review study approach.
 
Results: The research findings emphasize future studies (as a research position). The first is innovation, precise targeting, and measurable, proportional use of local resources such as labor and raw materials. Both qualities comply with quality standards. The third is responsive to technical problems (development of facilities and infrastructure). Fourth, open or transparent (maximum accommodating community aspirations regarding development proposals) and accountable.
 
Research implication: As a differentiator, originality, and opportunities for new research are focused on two things, namely taking studies in coastal villages; as well as using analysis techniques IPA and CSI.
Running Head: Child Advocacy for Rape Victims in Kecapi Bay Village
Authors: Rachmayanthy Rachmayanthy , Equatora Muhammad Ali , Kurniawan Andi , Rohayati Ade Cici , Haryono Haryono
Published: July 2023

Purpose: Many violent cases experienced by children and officers' lack of law enforcement become a reason for poor justice. Each case needs advocacy.
 
Theoretical framework: Social advocacy needs to be done by those who deal with child victims of physical abuse.
 
Method: This research is qualitative research with a simple description. A descriptive method is used in research on a human, an object, a set of conditions, a system, a group's mindset, a system, or a current situation that aims to obtain a systematically actual and accurate description, picture of facts and characteristics and their correlation with an observed phenomenon.
 
Result and Conclusion: This research involves psychology services. It is helpful for the trauma recovery of victims who experience abuse effects directly and indirectly. During the break time situation at SDN (Public Elementary School), 16 Pemulutan is crowded with students. They also usually play various games in the yard. A reason for sexual abuse is parents’ lack of control over their children. Childhood is when everything the children see, hear, and read influences their future, positively or negatively.
 
Research implication: Therefore, researchers prevent the situation by giving religious education to the children. Religious education from as early as possible has a very relevant impact so that it can avoid deviant actions.
 
Originality/value: The result of this research that became Novelty lies in how parents should be fully responsible for assisting in children's daily lives at the age of adolescence so that they can avoid unlawful acts.
Environmental Costing Model, Applied to a Lasallian University Case Study
Authors: Arcila Jorge Oliverio Suaza , Polo Orlando Carmelo Castellanos , Porras Nelson Augusto Serna , Vásquez Jheison Alexander Urrego
Published: July 2023

Objective: to develop an environmental costing model by applying a case study to the Lasallian University of the municipality of Caldas (Colombia), which will serve as a support and motivation for private and public organizations, in order to measure the cost and benefits.
 
Method: As the world evolves, the importance of taking into account the environment has been recognized, and the desire to pay attention and reduce environmental damage, pollution, has increased dramatically, therefore, it will be analyzed by means of a case study the environmental costing and its impact on the Lasallian University.
 
Results and Conclusions: The result obtained is beneficial for the environment and the company, according to this model, investing in the environment yields a great percentage of financial savings and a great protection to the planet earth, guaranteeing the social responsibility that one has in front of the subject.
 
Repercussions of the research: Some large organizations, other medium and small companies, do not take into account the associated environmental impacts, lack of will. Mostly they prefer to pay penalties and environmental taxes, rather than make a small investment to protect the planet, the implementation of environmental costs can positively affect financial issues.
 
Originality/value: This paper provides an overview of the challenges and enablers of environmental costs in organizations.
INDÚSTRIA CALÇADISTA BRASILEIRA
Authors: Pimenta Alcineide Aguiar , Périco Eduardo , Sindelar Fernanda Cristina Wiebusch
Published: July 2023

Objetivo: Analisar as ações da indústria calçadista brasileira voltadas para a introdução de inovações com ênfase na sustentabilidade.
Referencial Teórico: As categorias apresentadas no estudo abordaram a evolução histórica da sustentabilidade e conceitos relacionados aos Objetivos do Desenvolvimento Sustentável.
Método: Adotou-se como lócus da pesquisa as indústrias produtoras de calçados certificadas pelo selo Origem Sustentável. O método de investigação é qualitativo, descritivo, de natureza aplicada. A análise cruzou as informações publicadas nos relatórios de sustentabilidade destas empresas com as dimensões dos objetivos do desenvolvimento sustentável – pessoas, planeta, paz, prosperidade e parceria.
Resultados e Conclusão: Verificou-se que algumas estratégias são transversais a todas as dimensões. Na dimensão pessoas, as empresas adotam prioritariamente, ações voltadas para saúde e educação. Na dimensão planeta, as inovações consistem no desenvolvimento de produtos mais sustentáveis, uso de energia limpa, redução no consumo de água nos processos, uso de tecnologia e modelos de gestão fundamentados nos pilares da sustentabilidade. Nas dimensões prosperidade, paz e parceria, as empresas apresentam ações transversais a atividade principal do negócio, com destaque para a adoção de código de ética e gestão transparente na dimensão paz.
Implicações da Pesquisa: A pesquisa reforça os estudos anteriores quanto a predominância das práticas sustentáveis voltadas para a gestão dos resíduos sólidos, contudo, é possível perceber novas ações em destaque, como a gestão do uso responsável da água e de energia limpa, além de investimentos em pesquisas e desenvolvimento de produtos a partir de materiais mais sustentáveis.
Originalidade: Esses resultados contribuem para os estudos acadêmicos com evidências de mudanças nas práticas da indústria calçadista.
Evolutionary Game Analysis of Low-Carbon Transformation of Construction Enterprises Under the "Dual Carbon" Target
Authors: Chang Pei , Liao Boi-Yee
Published: July 2023

Purpose: This study aims to investigate the impacts of different choices made by construction enterprises, government, and the public on the low-carbon transformation of Chinese construction enterprises in the context of the global climate crisis.
 
Theoretical framework: The main theoretical foundation of this research is the theory of dynamic evolutionary games, it can aptly reflects the dynamic evolutionary process of strategy choices by various stakeholders during the promotion of low-carbon construction.
 
Method/design/approach: This study adopts a mixed-method approach involving literature review, qualitative analysis, and quantitative analysis. Firstly, a payoff matrix is constructed for the three stakeholders under different strategy choices. Then, the conditions under which different strategies tend to reach equilibrium are discussed. Finally, the stability of equilibrium solutions in evolutionary game is analyzed.
 
Results and conclusion: There are 7 equilibrium solutions that can be evolutionary stable strategies in specific situations. It is challenging for the system to achieve a progressively stable strategy when only one or two entities participate in low-carbon transformation.
 
Research implications: This study focuses on the background of the Chinese government's "dual carbon" target. It takes an innovative approach by considering the stakeholders in the low-carbon building supply chain, including the government and the general public, and develops a tripartite evolutionary game model for the low-carbon transformation of construction enterprises. This research makes a significant contribution to the future development of low-carbon buildings in China.
 
Originality/value:The results obtained in this study are unprecedented, innovative and relevant to the scientific community, in the context of sustainable development of low-carbon buildings.
Treatment of Synthetic Industrial Effluent Aiming at the Removal of Glyphosate by Means of Advanced Oxidation
Authors: Aranha Carolina Fernandes , Ribeiro Marcos Aurélio , Teran Francisco Javier Cuba , Cuba Renata Medici Frayne , Guimarães Luanna Gláucia
Published: July 2023

Objective: The purpose of this study was to assess the efficiency of an advanced oxidative process gradually applying different oxidative agents, i. e. UV, TiO2 and O3, to evaluate the removal efficiency of a commercial composition of glyphosate from an aqueous matrix. 
 
Theoretical framework: In Brazil, approximately 150 million liters of glyphosate are consumed per year, representing 30% of the total pesticides used, which can contaminate surface water due to aerial or terrestrial spraying, erosion and runoff, improper disposal of commercial packaging and cleaning of contaminated spray tanks. Advanced oxidative processes have emerged as an alternative to the degradation of glyphosate since they have high efficiency in reducing organic contaminants to an acceptable limit with a low operating cost.
  
Method: Experimental consisted of a benchtop-scale system, composed of a batch reactor with a 25W UV lamp inside and a feeding pump in a recirculation reservoir. It was responsible for performing the removal of glyphosate by means of an advanced oxidative process after receiving TiO2 and O3 application.
  
Results and conclusion: The photolysis process obtained an efficiency of 24.69%, the photocatalytic oxidation process with TiO2 obtained 37.78%, and the photocatalytic ozonation with TiO2 obtained 45.46% efficiency in 60 minutes of reaction. The possible formation of byproducts after one hour of reaction due to the increase in concentration was also observed, since it was not possible to distinguish glyphosate from other compounds in the analysis method applied.
 
Implications of the research: As demonstrated by the results of the experimental assays, the advanced oxidative technique proved to be very efficient to make the removal of a commercial composition of glyphosate from an aqueous matrix. 
  
Originality/value: It has been shown that it is possible to remove glyphosate in an efficient way, using a highly efficient fast technique.
Eco-Efficiency of Forestry Companies Around the World: A Data Envelopment Analysis
Authors: Espejo Robert Armando , De Araújo Rildo Vieira , Costa Reginaldo Brito , Gomes Pinto de Abreu Urbano , Taveira José Carlos , Cunha George Henrique de Moura , Herrera Gabriel Paes , Constantino Michel
Published: July 2023

Objective: to evaluate and compare the economic, environmental, and eco-efficiency of companies operating in the forestry sector and fill the gap in relation to the lack of information about the theme.   Theoretical framework: increased awareness of society around the traditional productive model and its impact on the environment demands that companies associate business competitiveness with environmental responsibility. Therefore, the disclosure of information and the analysis of it using methods such as the eco-efficiency approach are important to monitor the performance of companies.   Methods: the Data Envelopment Analysis method was used with three proposed models: economic (desirable output); environmental with undesirable variables; and eco-efficiency model with desirable and undesirable variables.   Results and conclusions: results show that the years 2009-2010 and 2016-2017 were more favorable to technical efficiency, while ecological efficiency was higher from 2010 to 2012. Meanwhile, the highest average eco-efficiency score was registered in 2013. In the 11 years analyzed, Portugal, Canada, United Kingdom, Australia, South Africa, and Spain stood out as the most eco-efficient countries.   Research implications: the eco-efficiency approach demonstrated and discussed in this research can be used to monitor forestry companies’ performance taking into account their productivity and environmental impact reduction.   Originality/value: this study presents a comprehensive evaluation of silviculture companies worldwide using the technical, environmental, and eco-efficiency models. Analyses are based on financial and environmental data of 82 publicly listed companies from 23 countries, including developed and developing economies and cover the period of 11 years (2009 to 2019).
RESPONSABILIDADE SOCIAL CORPORATIVA SEGUNDO O MODELO DE HOPKINS: UM ESTUDO NAS EMPRESAS DO SETOR ENERGÉTICO DO NORDESTE BRASILEIRO
Authors: Medeiros Daher Wilton de , Colares Oliveira Marcelle , Oliveira Cals Bruno de , Maria Rodrigues Ponte Vera
Published: July 2023

O artigo discute aspectos teóricos e práticos relacionados à adoção de responsabilidade social corporativa (RSC) e à análise das ações sociais adotadas e divulgadas por empresas, utilizando o modelo analítico de Hopkins. Realizou-se estudo exploratório, de natureza qualitativa, delineado por pesquisa bibliográfica, documental e multicaso, tendo por base as demonstrações contábeis e balanços sociais do exercício findo em 31 de dezembro de 2005, de um conjunto de empresas do setor energético do Nordeste brasileiro.    Foram estudadas as ações de natureza social da Companhia de Eletricidade do Estado da Bahia (Coelba), da Companhia Energética de Pernambuco (Celpe), da Companhia Energética do Rio Grande do Norte (Cosern) e da Companhia Energética do Ceará (Coelce). Constatou-se que modelos analíticos de práticas de responsabilidade, como o de Hopkins, são instrumentos importantes para se analisar o grau de envolvimento das empresas que pretendem alinhar-se com as exigências dos novos tempos empresariais. Também foi constatado que as empresas estudadas estão imbuídas do propósito de seguir práticas de RSC e que, por meio da divulgação de indicadores sociais, prestam contas de seus negócios e de suas ações à sociedade.Resumen   El artículo analiza aspectos teóricos y prácticos relacionados con la adopción de responsabilidad social corporativa (RSC) y con el análisis de las acciones adoptadas y divulgadas por empresas, utilizando el modelo analítico de Hopkins. Se realizó un estudio exploratorio, de naturaleza cualitativa, delineado por investigación bibliográfica, documental y multicaso, basado en los estados contables y en los balances sociales del período finalizado el 31 de diciembre de 2005, de un conjunto de empresas del sector energético del Nordeste brasileño.    Se estudiaron las acciones de naturaleza social de la Compañía de Electricidad del Estado de Bahía (Coelba), de la Compañía Energética de Pernambuco (Celpe), de la Compañía Energética de Rio Grande do Norte (Cosern) e de la Compañía Energética de Ceará (Coelce). Se constató que los modelos analíticos de prácticas de responsabilidad, como el de Hopkins, son instrumentos importantes para analizar el grado de compromiso de las empresas que pretenden alinearse con las exigencias de los nuevos tiempos empresariales. También se constató que las empresas estudiadas están imbuidas del propósito de seguir las prácticas de RSC y que, por medio de la divulgación de indicadores sociales, prestan cuentas de sus negocios y de sus acciones a la sociedad.
ANÁLISE DE RELATÓRIOS DE SUSTENTABILIDADE, COM ÊNFASE NA GRI: COMPARAÇÃO ENTRE EMPRESAS DO SETOR DE PAPEL E CELULOSE DOS EUA E BRASIL
Authors: Fernandes Gasparino Marcela , Souza Ribeiro Maísa de
Published: July 2023

A degradação ambiental tem aumentado significativamente, forçando as pessoas e as empresas a mudarem seu comportamento. Muitas companhias adotaram sistema de controle e proteção ambiental e têm sido estimuladas a demonstrar tal feito. Algumas organizações criaram indicadores para refletir os esforços realizados na área socioambiental.    A base desta pesquisa foram seis empresas do setor de papel e celulose, três americanas e três brasileiras. Entre as empresas americanas, a adoção dos indicadores da GRI foi maciça, fato que motivou a adoção desses indicadores como parâmetro para avaliação do grupo. O objetivo deste artigo é comparar os relatórios sociais americanos e brasileiros, visando identificar diferenças comportamentais e de evidenciação. Por meio dos dados obtidos, verificou-se que os relatórios americanos têm maior riqueza de dados, ainda que sem atenderem totalmente às recomendações da GRI. Entretanto, somente uma das empresas, que é brasileira, teve seu relatório social verificado por auditoria externa. Além disso, em todos eles nota-se a ausência de informações de natureza financeira.
O PLANEJAMENTO E O ZONEAMENTO PARTICIPATIVOS: NOVOS INSTRUMENTOS DE GESTÃO PARA AS UNIDADES DE CONSERVAÇÃO DO BRASIL (O CASO DA ÁREA DE PROTEÇÃO AMBIENTAL DO RIO CURIAÚ - AMAPÁ)
Authors: Chaves Brito Daguinete Maria , Drummond José Augusto
Published: July 2023

O gerenciamento de unidades de conservação da natureza deve seguir as regras gerais da administração pública. Como essas unidades intervêm no uso produtivo de recursos naturais, no entanto, a sua gestão tem importantes especificidades. Este estudo examina a criação e a gestão uma unidade estadual de uso sustentável – a Área de Proteção Ambiental do Rio Curiaú, em Macapá (Amapá). Usa principalmente materiais gerados pelo próprio processo de implantação da gestão participativa e discute brevemente literatura teórica e conceitual pertinente ao tema. O achado principal é que os métodos participativos são instrumentos úteis para a gestão de unidades de uso sustentável, em que atores sociais variados têm interesses legítimos estabelecidos em torno usos produtivos dos recursos naturais e que por isso devem participar das decisões que afetem o seu acesso a esses recursos.Resumen   La gestión de plantas de conservación de la naturaleza debe seguir las reglas generales de la administración pública. Como esas plantas intervienen en el uso productivo de recursos naturales, su gestión tiene importantes especificidades. Este estudio examina la creación y la gestión de una planta provincial de uso sustentable - el Área de Protección Ambiental del Río Curiaú, en Macapá (Amapá), en el contexto de un proyecto de la Secretaría Provincial de Medio Ambiente. Utiliza principalmente materiales generados por el mismo proceso de implementación de la gestión participativa y analiza brevemente la literatura teórica y conceptual relacionada con el tema. El principal hallazgo es que los métodos participativos son instrumentos útiles para la gestión de plantas de uso sustentable, en las que los actores sociales variados tienen intereses legítimos establecidos en relación con los usos productivos de los recursos naturales y que, por ello, deben participar de las decisiones que afecten el acceso a esos recursos.
TRATAMENTO CONTÁBIL DOS PROJETOS DE CRÉDITO CARBONO NO BRASIL: UM ESTUDO EXPLORATÓRIO
Authors: PELEIAS IVAM RICARDO , BITO NELSON SATIO , ROCHA MARCELO THEOTO , PEREIRA ANISIO CANDIDO , SEGRETI JOÂO BOSCO
Published: July 2023

Este trabalho procurou identificar o tratamento contábil que as empresas brasileiras com projetos de MDL – Mecanismo de Desenvolvimento Limpo - estão aplicando aos Créditos de Carbono – C.C.. Referidos Créditos resultam de atividades de projetos de MDL, na forma de reduções de emissões, emissões evitadas ou remoção de gases de efeito estufa, e representam direitos, que podem ser vendidos a empresas de países desenvolvidos que aderiram ao Protocolo de Quioto, listados no Anexo I do Protocolo, ou que aderiram ao CCX – Chicago Climate Exchange. O assunto é recente, e este trabalho, realizado em 2006, pretende contribuir para a discussão dos aspectos contábeis relativos ao tema no Brasil. É exploratório, e combina a pesquisa documental, bibliográfica, análise do discurso, e pesquisa de campo, com questionários enviados a empresas com projetos registrados ou em fase de registro na UNFCCC - United Nations Framework Convention on Climate Change. Constatou-se divergência de opiniões sobre o tratamento contábil aplicável ao C. C., e a necessidade de regulamentação pelos órgãos contábeis ou o governo, em razão das questões tributárias.Resumen   Este trabajo tuvo por objeto la identificación del tratamiento contable que las empresas brasileñas con proyectos de MDL - Mecanismo de Desarrollo Limpio - están aplicando a los Créditos de Carbono - C.C. Dichos Créditos son el resultado de actividades de proyectos de MDL, a través de la reducción de emisiones, emisiones evitadas o remoción de gases de efecto invernadero, y representan derechos que pueden ser vendidos a empresas de países desarrollados que adhirieron al Protocolo de Kyoto, listados en el Anexo I del Protocolo, o que adhirieron al CCX - Chicago Climate Exchange. El tema es reciente y este trabajo, realizado en el año 2006, pretende aportar a la discusión de los aspectos contables relativos a este tema en Brasil. Es exploratorio y combina la investigación documental, bibliográfica, el análisis del discurso y la investigación de campo, con cuestionarios remitidos a las empresas con proyectos registrados o en fase de registro en la UNFCCC - United Nations Framework Convention on Climate Change. Se constató divergencia de opiniones sobre el tratamiento contable aplicable al C.C., y la necesidad de reglamentación por parte de los organismos contables o del gobierno, en razón de cuestiones tributarias.
Editorial
Authors: Demajorovic Jacques
Published: July 2023

Editorial
DIVULGAÇÃO DE INFORMAÇÕES DE CARÁTER SOCIAL E AMBIENTAL NOS WEBSITES DAS MAIORES EMPRESAS COM ATIVIDADES NO ESPÍRITO SANTO.
Authors: Holtz Luciana , Souza Júlia Alves e , Salaroli Abner Ribeiro , Vargas Luiz Henrique Fernandes
Published: July 2023

Este estudo, de natureza descritiva, tem como objetivo identificar e analisar as informações de caráter social e ambiental divulgadas nos websites das 200 maiores empresas com atividades no estado do Espírito Santo, conforme classificação do anuário “IEL 200 Maiores empresas do Espírito Santo” (IEL, 2011)”. A abordagem do problema é predominantemente qualitativa, valendo-se da técnica de análise de conteúdo. Para viabilizar a comparação entre empresas, setores e atividades, foi preestabelecido um índice de disclosure de informações socioambientais a serem identificadas nos websites das empresas integrantes da amostra. Os resultados fornecem evidências sobre a falta de padronização na divulgação das informações, bem como baixo quantitativo de informações divulgadas. Pode-se observar a presença de viés de marketing, sendo que informações de caráter positivo aparecem com mais frequência que informações negativas (tais como impactos sociais e ambientais negativos). Da amostra, apenas 24 empresas (14,7%) evidenciaram mais de 50% das informações de caráter socioambiental, conforme os critérios estabelecidos. Em geral, os resultados sinalizam uma carência e superficialidade de divulgação socioambiental, remetendo para a necessidade de uma maior discussão em relação à obrigatoriedade e regulação da evidenciação de informações socioambientais em busca de padronização e maior nível de divulgação.
DISCLOSURE VOLUNTÁRIO DE RESPONSABILIDADE SOCIAL CORPORATIVA DAS EMPRESAS LISTADAS NA BM&FBOVESPA
Authors: Almeida Moisés Araújo , Santos Joséte Florencio dos
Published: July 2023

O estudo tem por objetivo mensurar o nível de divulgação voluntária de informações de responsabilidade social das empresas listadas na BM&FBOVESPA. Trata-se de um estudo descritivo, cuja amostra foi composta pelas empresas brasileiras não financeiras de capital aberto listadas na BM&FBOVESPA, com informações disponíveis de 2008 a 2012. Os dados foram coletados através de fontes secundárias, sendo as informações contábeis obtidas das bases de dados Economatica e Datastream e as informações sobre responsabilidade social corporativa obtidas dos relatórios de sustentabilidade publicados nos websites das empresas e da Comissão de Valores Mobiliários. Para mensurar a divulgação voluntária de informações de responsabilidade social corporativa, construiu-se um índice (IRSC) composto por 24 questões objetivas compreendendo aspectos de (i) estrutura de governança e sistemas de gestão, (ii) credibilidade, (iii) indicadores de desempenho ambiental e (iv) gastos ambientais. Para o tratamento dos dados utilizou-se estatística descritiva. A pontuação média das empresas no IRSC se manteve em torno de 12 pontos. Os resultados mostram que, dada a sua não obrigatoriedade de publicação do relatório de responsabilidade social corporativa, muitas empresas deixam para fazê-lo apenas no segundo semestre do ano seguinte. Observou-se também que os itens mais divulgados pelas empresas são sobre uso de energia e água, emissões atmosféricas e geração e/ou gestão de resíduos. Percebeu-se que as divulgações devem primar por uma maior acreditação externa, e, além disso, elas necessitam informar mais sobre seus esforços de preservação ambiental e sobre a produção de efluentes e resíduos tóxicos.
ПОНЯТТЯ ОСОБИСТОСТІ У ФІЛОСОФІЇ І ПЕДАГОГІЦІ
Authors: Ковальчук Володимир
Published: July 2023

Актуальність дослідження зумовлюються соціальним замовленням сучасного суспільства на компетентного фахівця та випливає із процесів докорінної зміни соціально-економічного і соціокультурного ландшафту сучасної людської цивілізації. Інтенсифікація інформаційних потоків, як один із головних чинників входження глобалізованого світу в еру інформаційного суспільства, створює ситуацію, коли науково-технологічна інформація швидко застаріває. Це вимагає відповідної спрямованості системи професійної підготовки на фундаменталізацію й універсалізацію знань, на їх міждисциплінарний характер, на формування у майбутніх фахівців здатності використовувати ці знання в умовах швидких змін у сфері сучасних виробничих і освітніх технологій. У цьому контексті особливої значущості набуває особистісний сенс діяльності, самосвідомість людини, її Я-концепція та самовизначення і самореалізація у професійній сфері, перехід від прагматично-техногенної орієнтації сучасної цивілізації до людиномірних орієнтирів її розвитку.

Саме сьогодні стає найбільш зрозумілою загальновідома педагогічна сентенція К.Д. Ушинського: тільки особистість може діяти на розвиток і визначення особистості, тільки характером можна формувати характер. Відтак актуальним предметом дослідження педагогічної науки зараз постає педагог не тільки як фахівець, але й як особистість.
Endovascular treatment with coil embolization of saccular celiac artery aneurysm: a case report
Authors: Bolomatov N.V. , Chevgun S.D. , Gordov M.Yu. , Klishevich F.N. , Alekseev A.V. , Dzhamalutinov B.M. , Abasov K.V. , Gerasimenkova M.V.
Published: July 2023

Objective: Aneurysms of the celiac artery and its visceral branches are more often an incidental finding and can lead to serious complications. Many difficulties arise in matters of their treatment due to the rarity of occurrence.

Case presentation: This report describes the rare case of saccular celiac artery aneurysm in patient with severe cardiac comorbidities including history of cardiac surgeries.  Celiac artery aneurysm was treated using the endovascular coiling procedure.  We had coil dislocation during procedure, and 2nd attempt of coil embolization of aneurysm was successful. The dislocation into femoral artery was treated successfully. Immediate and 1st month follow-up data showed no evidence of recanalization and aneurysm enlargement and computed tomography angiography chowed correct position of coil.

Conclusion: Coil embolization is a safe and effective method for the treatment of celiac artery aneurysm in patients with severe comorbid conditions. One should be also prepared for possible technical difficulties that were overcome successfully and thus making minimal invasive approach in such patients effective.
The Role of Transformational Leadership and Communication in Building Good Governance in Indonesia Film Censorship Institution
Authors: Akbari Taufan Teguh
Published: July 2023

The Film Censorship Institute (LSF) is an institution that has the authority to determine which films are allowed. LSF authority is contained in Government Regulation No. 18 of 2014, where they play a role in protecting the public from negative films that can affect the cultural perspective of the community. LSF adapts to the social and cultural norms that apply in society, so if we look at film censorship institutions in other countries, the scope of films allowed is also different. For example, in the United States, films featuring sexual scenes are permitted, while in Malaysia, they are not. Likewise, films with sexual nuances and extreme violence are not allowed in Indonesia. LSF has also banned the screening of several films because they are not under social rules and norms. However, the work carried out by LSF is rarely known by the public, ranging from their working methods and institutional leadership to how they carry out their work programs. With this background, the author wants to know and understand the practice of good governance in Indonesia Censorship Film Institution and how the transformative approach is taken to bring about change in the organization. This study will use a qualitative approach with data collection through the Focus Group Discussion (FGD) method and literature. The study found that transformative leadership accelerates changes in the LSF by creating innovations for better performance and making an inclusive work culture. This transformative leadership also tremendously affects how LSF implements good governance principles, and all indicators have been fulfilled. The relation and effect of transformative leadership and good governance are also discussed.
A Phenomenological Study on Sexuality Education for Children and Adolescents with Autism Spectrum Disorder in Jakarta
Authors: Ayuningtyas Fitria , Genilo Jude William R , Intyaswati Drina , Sutowo Irpan Ripai , Venus Anter
Published: July 2023

This research is motivated by the researchers' concern about children,  especially adolescents with autism. Autism is not a mental illness but it is a disorder that affects  the brain, causing it to not function properly. This can be seen in the behavior of children with autism. The purpose of this research is  to find out the experiences of parents of  children and adolescents with autism spectrum disorder. This research uses a qualitative research design with a research approach to phenomenology. The result of this research showed that sex knowledge of children with autism spectrum disorder is still limited to  knowledge of differences between male and female sexes. They obtained sexual knowledge education from schools, while some received it from teachers, therapists, and parents. The level of independence is high. Sexual prohibition is important to give children the knowhow to maintain behavior towards the opposite sex. To improve the sexual health education of parents who have children with autism spectrum disorder, they can attend sexual education seminars.
Log-in, Track-it and Customer-Care: Women’s Perspective of Queueing Technology System in Healthcare in Kenya
Authors: Mtange Margaret
Published: July 2023

Customer relationship management system in healthcare is a key strategy in efficient hospital services. To enhance customer relations and service in healthcare, hospitals are adopting innovative technology to improve customer satisfaction, loyalty, and profitability by acquiring, developing and maintaining effective customer relations and interactions. There are significant researches in areas such as telecommunication, banking and manufacturing but limited in healthcare in Africa. This study is an analysis of the queuing system in an outpatient clinic in Nairobi, Kenya. This study interrogates the queueing system at the healthcare facility waiting lobby from an African’s women patients’ perspective. The study uses the contingency theory to interrogate the perspectives the element of accommodation and advocacy service quality and culture. The study utilized the exploratory research design to interrogate these perspectives. The results show that the women patients have adopted the queueing system but still require personalized (human interaction) service when calling the patient, the use of follow-up using contact details that were used during registration. This study hopes to sensitize hospital management to evaluate the impact of the queueing system on customer experience, particularly women patients.
El ángel y la voz lírica melancólica en la poesía de Rómulo Bustos Aguirre
Authors: Guzmán Aldana Luz Janneth
Published: July 2023

En el siguiente artículo se reflexiona sobre tres recurrencias en la poesía de Rómulo Bustos Aguirre: la multiplicidad de la voz lírica melancólica, el problema de la creación poética y la figura del ángel, a partir del acercamiento a los poemas: “Hay alguien que yo sé morándome”, “El ángel” y “La pupila incesante”. La obra del poeta colombiano sugiere la inestabilidad de la creación, la transformación de sentido “devenir” y la capacidad de afectación en el proceso fluctuante de la escritura poética.