Valuing universities’ heritage assets in light of the third mission of universities

© Springer Nature Switzerland AG 2020. The chapter contributes to the current debate on universities’ heritage assets (UHA) value measurement by shedding light on the potential role that accounting, and reporting can play in this context. This study provides an in-depth discussion on the existing taxonomies of values for heritage assets and focuses on economic and monetary values. An original vision is used to critically observe the accounting for UHA in light of the third mission of universities. The chapter explores the measurement of such values, under an accrual accounting mandatory transition, recently adopted by Italian universities, demonstrating how values have been distorted to match the accounting practice. Several accounting behaviours are discussed in the light of Shapiro’s (Objectivity, relativism, and truth in external financial reporting: What’s really at stake in the disputes? Accounting, Organizations and Society, 22(2), 165-185, 1997) theory of social constructivism in financial reporting to offer a critique that can be useful to financial statement preparers to reflect on their decision

Hidrófitas fanerogâmicas de ecossistemas aquáticos temporários da planície costeira do Estado do Rio de Janeiro, Brasil Phanerogamic hydrophytes from the temporary swampy environments of coastal plains of northern Rio de Janeiro State, Brazil

Foi realizado o levantamento florístico das hidrófitas fanerogâmicas de ambientes aquáticos temporários da planície costeira do norte fluminense. O material botânico foi coletado em 27 expedições entre setembro/1998 a julho/2001, herborizado e identificado segundo a metodologia tradicional. As exsicatas foram depositadas no Herbário da Universidade do Rio de Janeiro (HUNI). Foram encontrados 113 táxons, distribuídos em 40 famílias. Os ambientes estudados podem ser caracterizados floristicamente pela família Cyperaceae, representada por 23 táxons (cerca de 20%); seguida pelas famílias Fabaceae e Onagraceae (sete táxons), Poaceae (seis táxons), Asteraceae e Scrophulariaceae (cinco táxons) e Apiaceae, Lentibulariaceae e Polygonaceae (quatro táxons). Estes ambientes sofrem alterações fitofisionômicas marcantes relacionadas com a hidrogeologia. Algumas espécies são anuais, desaparecendo completamente na estiagem; outras suportam a seca, mas têm a população profundamente reduzida, alterando substancialmente a paisagem. Algumas espécies consideradas exclusivamente aquáticas foram encontradas em solo úmido, inclusive em floração. Isto demonstra a necessidade da inclusão de espécies anfíbias nos estudos da flora aquática pois, algumas vezes, a delimitação dos tipos biológicos não é muito definida, além de caracterizar de forma mais adequada estes ambientes.<br>A floristic inventory of phanerogamic hydrophytes from the temporary swampy environments of coastal plains of northern of Rio de Janeiro State was made. The botanical vouchers were collected in 27 expeditions between September/1998 and July/2001. They were herborized and identified by the traditional methodology. The exsicatae were deposited in the UNIRIO herbarium (HUNI). One hundred and thirteen taxa, distributed among 40 families were found. The environment analyzed could be floristically characterized by the Cyperaceae, represented by 23 taxa (ca. 20%), followed by Fabaceae and Onagraceae (seven taxa), Poaceae (six taxa), Asteraceae and Scrophulariaceae (five taxa) and Apiaceae, Lentibulariaceae and Polygonaceae (four taxa). These environments have great phytophysionomic changes according to hydrogeology. Some species are annual, disappearing completely in the dry season; another species tolerates the dryness but the population reduce drastically, changing substantially the landscape. Some species regarded as strictly aquatic were found in humid soil, producing flowers. This shows the necessity to include amphibious species on the aquatic flora studies because sometimes the boundaries between the biological types were not well defined