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The concept of Human Development is grounded on the assumption that progress should not be measured just in economic terms, but must also encompass other social, cultural and political characteristics. The purpose of this paper is to assess the relationship between vulnerability and human development, proposing an approach for attaining the fourth and fifth Millennium Goals, based on a study of municipalities in Santa Catarina State, Brazil. The data were taken from the Human Development Atlas published in Portuguese by the United Nations Development Programme (UNDP) in Brazil during 2000(1) and Brazilian Institute of Geography and Statistics - IBGE . After a superficial analysis of this State, all the municipalities were analyzed in greater detail through the Municipal Human Development Index (HDI-M) ratings for their vulnerability indicators and components. The HDI-M ratings were scored by vulnerability variables, described in quartiles for each HDI-M. The HDI proved useful for the general description of the conditions in this State and distinguishing groups of municipalities. When broken out into groups, some indicators showed significant inequalities.

The objective of this work is to present the costs of nucleation techniques in environment restoration from damaged areas due to oil exploration at the Geologist Pedro de Moura Operation Base -BOGPM, identified by Petrobras as LUC 15, JAZ 104 and JAZ 94. Three nucleation techniques were used: topsoil, artificial perches and dead wood/sticks. Nucleation consists in forming propagation nuclei in small strategic points of the area to be restored. The technique takes advantage of existing natural resources in the area, which reduces the cost of restoration. We registered the time of execution from each activity, the manpower and the input used. The data was analyzed by the method of Activity-Based Costing (ABC). For the three techniques, we found that cleaning of the damaged area was the activity that consumed more resources. For the topsoil technique, the activity of collection and transportation of the forest floor were also identified. The use of topsoil was the most costly technique, followed by the activities of dead woods/sticks and artificial perches respectively. We suggest the use of nucleation techniques to promote soil recovery to increase the number of propagule seedlings, to attract wildlife, and to act strategically in the landscapes, while minimizing erosion and costs.Key words: restoration cost, Activity Based Costing (ABC), nucleation, oil exploration. RESUMOO objetivo deste trabalho é apresentar o custo das técnicas de Nucleação na recuperação ambiental das áreas degradadas pela exploração petrolífera na Base de Operação Geólogo Pedro de Moura -BOGPM, identificadas pela Petrobras como LUC 15, JAZ 104 e JAZ 94. Foram utilizadas três técnicas de Nucleação: topsoil, poleiros artificiais e galhada. A nucleação consiste em formar núcleos de propagação em pequenos pontos estratégicos da área a ser restaurada. A técnica aproveita os recursos naturais existentes na área, o que reduz o custo da restauração. Coletou-se dados sobre o tempo da execução de cada atividade, da mão-de-obra empregada e de insumos utilizados. Os dados foram contabilizados pelo método do Custeio Baseado em Atividades (ABC). Para as três técnicas, identificou-se que a limpeza da área degradada foi a atividade que consumiu mais recursos. Para a técnica de topsoil, identificou-se também a atividade de coleta e transporte de solo da floresta. A utilização da técnica de topsoil foi a que apresentou o custo mais elevado, RICARDO APARECIDO BENTO

RESUMOEsta pesquisa visou identificar junto às empresas do setor elétrico listadas no Índice de Sustentabilidade Empresarial (ISE) se a inovação em Responsabilidade Social Corporativa (RSC) é utilizada como item estratégico para legitimar suas ações, tendo como base a perspectiva da Teoria da Legitimidade. A RSC coloca a companhia atuando de forma ética e buscando a eficácia econômica, sem excluir as necessidades sociais e dos trabalhadores. O artigo focou na compreensão de três dimensões da inovação: incremental innovation, radical innovation e gamechanging innovation, relacionadas a mudanças em processos, ações e relações empresariais. Esta Artigo apresentado no Congresso Internacional de Administração, de 13 a 17 de agosto de 2018 em Sucre, Bolívia. pesquisa delineou-se como descritiva e documental, baseada em dados secundários analisados de 2011 a 2016, totalizando 9 empresas escolhidas e 54 relatórios. No quesito incremental innovation, apesar de divulgadas, não é claro se tais ações são apresentadas como reais práticas de RSC ou se buscam somente legitimar as organizações frente a seus stakeholders. Já no quesito radical innovation observaram-se, por exemplo, mudanças no comportamento dos fornecedores quanto à integração da inovação nas companhias analisadas. No item game-changing innovation, apesar de algumas iniciativas, a maioria dos relatórios não apresentou ações consistentes. Conclui-se que ainda há poucas informações das mudanças provocadas pelas inovações tanto tecnológicas quanto operacionais, oriundas de novas práticas, procedimentos e costumes. Adicionalmente, a inovação como estratégia pode ser entendida como uma forma de legitimar as ações da RSC, estando mais voltadas para obrigações impostas pelos órgãos reguladores. Logo, há uma lacuna quanto ao seu objeto enquanto característica social. Palavras-chave:Inovação. Sustentabilidade. Divulgação. Relatório social. Legitimidade. ABSTRACTThis research aimed to identify in companies in the electric sector listed in the Corporate Sustainability Index (ISE) whether the innovation in Corporate Social Responsibility (CSR) is used as a strategic item to legitimize its actions based on the Legitimacy Theory perspective. CSR places the company acting ethically and seeking economic efficiency, without excluding social and worker needs. The paper focused on the understanding of three innovation dimensions: incremental innovation, radical innovation and game-changing innovation, related to changes in processes, actions and business relationships. This research was delineated as descriptive and documental, based on secondary data analyzed from 2011 to 2016, totaling 9 chosen companies and 54 reports. Regarding incremental innovation, although it is disclosed, it is not clear whether such actions are presented as real CSR practices or if they only seek to legitimize organizations to their stakeholders. In the radical innovation issue, for example, there were changes in suppliers' behavior regarding the integration of innovation in the analyzed companies. In gam...

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Aquarium pets release is an important vector for invasive species establishment in freshwater ecosystems. Here the perceptions and risk behaviors associated to this vector were evaluated using a survey. Portuguese aquarium hobbyists were interviewed through an on-line survey (Google forms) publicized in 9 web sites connected to this hobby (Facebook pages and internet forums). A Pet Propagule Pressure index (PPP), congregating information regarding pet's popularity and electivity for discharge, was developed and applied in this study, so that relative comparisons can be made among different pet types (taxa). Additionally, non-metric Multidimensional Scaling (nMDS) was applied to pet owner's data to identify indicator factors associated with risk behaviors and impacts' awareness. Results indicated that aquarium pet owners usually only have one pet type, most commonly fish or turtles. Only 8% of the owners admit having discharged pets, being more commonly reported the release of only one pet. This risk behavior is connected mainly to the excessive growth of the pet and consequently lack of space in the aquariums. Pet's discharge occurs until 100 km of distance from owner's homes, being very common at distances lower than 1 km. The PPP index developed in this study, indicates the pet types with higher risk of discharge were the turtles and the fishes. Pet owner's awareness regarding the pet discharges impacts in the environment seems to be lower than other risk groups connected to biological invasions in freshwaters, namely anglers. Pet owners most aware of these impacts were associated to higher education levels and higher experience on this hobby. Our study highlights the needs for more environmental education on particular social groups within aquarium pets' owners, namely those that have started this activity or have lower education levels, to decrease the biological invasion risks associated to this hobby. Additionally, our findings regarding the patterns and drivers of discharge action itself are useful to model risk invasion, as well as for detection, management and control of these species.

Considera-se que os profissionais da área da Contabilidade e áreas afins devam compreender os termos empregados na área contábil como requisito necessário para o exercício profissional. Pretendeu-se verificar a visão dos estudantes da área e suas representações dos termos contabilidade, custos e investimento. A perspectiva teórico-metodológica, orientadora desta pesquisa, é a Teoria das Representações Sociais, podendo ser entendida como assertivas do senso comum que se elaboram coletivamente nas interações sociais, sujeito-sujeito e sujeito-grupo para dar conta da realidade. Foram coletados 566 depoimentos em diversas regiões do Brasil. Como resultado, verificou-se que não existe consenso na representação social dos termos estudados e se destacaram quatro classes de pensamento. Pode ser observado que os alunos de Contabilidade formavam um bloco que se polarizava à representação dos alunos de Administração e Marketing. Também se posicionam, distintamente, os alunos de primeiros e segundos anos de graduação em relação aos alunos de terceiros e quartos anos. Constatou-se que não existe consenso para os termos investigados. Esta análise tende a mostrar que o primeiro grupo demonstra relacionar os termos à gestão, enquanto o segundo ao operacional. O terceiro demonstra relacionamento ao método contábil e o quarto à fenomenologia contábil. Esses quatro aspectos estão contidos na epistemologia da contabilidade, mas aparecem valorizados de maneiras distintas para os grupos.
Professionals from accounting and the related areas are supposed to understand accounting terminology to carry out their professional activities. This study aimed to understand economy accounting and business students' views and representations concerning the words accounting, costs and investment. The theoretical-methodological perspective of this research is the Theory of Social Representations, which can be understood as the common sense statements that are collectively elaborated in social interactions, characterized by person to person and person to group, in order to describe reality. Five hundred sixty-six testimonies were gathered in different Brazilian regions. A polarization could be observed in two different groups: accounting students on the one hand and business and marketing students on the other. Distinct social representations were also observed between first and second-year students on the one hand and third and fourth-year students on the other. A lack of consensus was observed for the analyzed terms. Therefore, the analysis tends to demonstrate that the first group relates the terms with management, while the second group relates them to the operational aspect. The third group establishes a relation with the accounting method, and the fourth with accounting phenomenology. These four aspect are contained in accounting epistemology; but their values are different for distinct groups

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