As empresas sustentáveis são realmente mais rentáveis e seu nível de risco é menor?

O objetivo neste trabalho foi verificar se havia diferenças significativas nos indicadores contábeis das empresas sustentáveis em relação a outras companhias não reconhecidas como sustentáveis. O Índice de Sustentabilidade Empresarial (ISE) da BM foi o critério selecionado para separação da amostra em empresas sustentáveis ou não. Os indicadores contábeis analisados foram divididos em duas categorias: risco (taxa de pagamento de dividendos, crescimento percentual do ativo, alavancagem financeira, liquidez corrente, tamanho do ativo, variabilidade do lucro, beta contábil) e retorno (ROA, ROE, giro do ativo, margem líquida), identificados na revisão da literatura. Foram analisadas, individualmente, companhias do setor de energia elétrica e do setor bancário, além de ter sido realizada uma análise sem divisão setorial para a carteira 2008/2009 do ISE. Para verificação da diferença de médias entre os grupos foi utilizado o teste de Mann-Whitney (α ≤ 0,05). Os resultados, de maneira geral, e feitas as devidas considerações sobre o método utilizado e o período estudado, indicam que não há diferenças, medidas pelos indicadores contábeis selecionados, entre as empresas sustentáveis e as que não são assim consideradas.The purpose of this study was to determine whether there were significant differences in accounting indicators when comparing sustainable enterprises to other similar companies that are not considered as sustainable. The Corporate Sustainability Index of BM (São Paulo Stock, Commodities and Futures Exchange) was the criterion selected to break down the samples into sustainable and non-sustainable enterprises. The accounting indicators were separated into two kinds: risk (dividend payout, percentage growth of assets, financial leverage, current liquidity, asset size, variability of earnings, and accounting beta) and return (ROA, ROE, asset turnover, and net margin). We individually analyzed the companies in the energy sector, followed by those in the banking sector, as well as the entire ISE portfolio as of 2008/2009, including all the sectors. Mann-Whitney tests were performed in order to verify the difference of the means between the groups (ISE and non-ISE). The results, considering the method chosen and the time span covered by the study, indicate that there are no differences between sustainable companies and the others, when they are assessed by the accounting indicators used here.El objetivo en este estudio fue determinar si existían diferencias significativas en los indicadores contables de las empresas sostenibles en relación con otras empresas no reconocidas como sostenibles. El Índice de Sostenibilidad Empresarial (ISE) de BM fue el criterio utilizado para dividir la muestra en empresas sostenibles o no. Se dividieron los indicadores contables analizados en dos categorías: de riesgo (tasa de pago de dividendos, porcentaje de crecimiento de activos, apalancamiento financiero, liquidez corriente, tamaño de los activos, variabilidad de los ingresos y beta contable) y de retorno (ROA, ROE, rotación de activos, margen neto), identificados en la revisión de la literatura. Se analizaron, de forma individual, empresas del sector de electricidad y de la banca, además, se hizo un análisis sin división sectorial de la cartera 2008/2009 del ISE. Para la verificación de la diferencia de medias entre los grupos se utilizó el test de Mann-Whitney. Los resultados, en general, y teniendo en cuenta el método utilizado y el período estudiado, indican que no hay diferencias, medidas por los indicadores contables seleccionados, entre las empresas sostenibles y las que no son así consideradas

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Contribuições da participação social para equilíbrio dinâmico, mobilidade e força muscular de diferentes faixas etárias de idosos: um estudo transversal

El objetivo de este estudio fue investigar las contribucionesde la participación social en grupos de promoción de la salud y enprogramas de ejercicio físico regular para el desempeño físico yfuncional de ancianos residentes en comunidad de diferentes gruposde edad. Para ello, se realizó un estudio transversal con 266 ancianos.El rendimiento físico y funcional (variables dependientes) secaracterizó con base en el equilibrio dinámico (prueba de escalónalterno), en la movilidad (prueba timed up and go), en la fuerzamuscular de los miembros superiores (dinamómetro de agarremanual) y miembros inferiores (prueba de levantarse y sentarse).Las preguntas del cuestionario versaban sobre la participaciónsocial activa de los encuestados en grupos de atención primaria yen programas de ejercicio físico. Los datos se analizaron medianteregresiones lineales. Entre las personas de 80 años o más, las mujeresparticipaban menos en los grupos de promoción de la salud yambos sexos practicaban menos ejercicio físico. La combinaciónedad y ejercicio regular explicó significativamente el 18,7% delequilibrio dinámico y el 22,8% de la fuerza muscular de los miembrosinferiores en las mujeres. Para los participantes del sexo masculino,independientemente de la participación social, la edad por sí solaexplicó el 11,9% de la fuerza de los miembros inferiores y el 11,5% dela movilidad. Se encontró que la participación social en programasde ejercicio físico fue un factor protector entre las mujeres paraestas diferencias físicas y funcionales entre los grupos de edad.Entre los hombres, el rendimiento de la movilidad y fuerza de lasextremidades inferiores empeoró conforme el aumento de la edad,independientemente de la participación social.O objetivo deste estudo foi investigar as contribuições da participação social em grupos de promoção de saúde e programas de exercícios físicos regulares para o desempenho físico e funcional de idosos comunitários de diferentes faixas etárias. Para tanto, realizou-se um estudo transversal com 266 idosos. O desempenho físico e funcional (variáveis dependentes) foi caracterizado com base no equilíbrio dinâmico (teste de degrau alternado), na mobilidade (teste timed up and go), na força muscular dos membros superiores (dinamômetro de preensão manual) e inferiores (teste de sentar e levantar). Os participantes foram questionados sobre sua participação social ativa em grupos de atenção primária e em programas de exercícios físicos. Os dados foram analisados por regressões lineares. Entre os indivíduos com 80 anos ou mais, as mulheres participaram menos de grupos de promoção de saúde, e ambos os sexos praticaram menos exercícios físicos. A idade combinada com o exercício regular explicou significativamente 18,7% do equilíbrio dinâmico e 22,8% da força muscular dos membros inferiores em mulheres. Para os participantes do sexo masculino, independentemente da participação social, apenas a idade explicou 11,9% da força dos membros inferiores e 11,5% da mobilidade. Verificou-se que a participação social em programas de exercícios físicos foi um fator protetor, entre as mulheres, para essas diferenças físicas e funcionais entre faixas etárias. Entre os homens, o desempenho de mobilidade e força dos membros inferiores foi piorando conforme o aumento da idade, independentemente da participação social. This study aimed to investigate thecontributions of social participation in health promotiongroups and regular physical exercise programs to thephysical and functional performance of different age groupsof community-dwelling older adults. This is a cross-sectionalstudy including 266 older adults. Physical and functionalperformances (dependent variables) were characterizedbased on dynamic balance (alternate step test), mobility(timed up and go test), upper (handgrip dynamometer) andlower limbs muscle strength (Sit-to-stand test). Participantswere questioned about active social participation in primarycare groups and in physical exercise programs. The datawere analyzed by linear regressions. Among individualsaged over 80 years, women participated in less healthpromotion groups and both sexes practiced less physicalexercise. Age combined with regular exercise significantlyexplained 18.7% of dynamic balance and 22.8% of lowerlimb muscle strength in women. Despite social participation,for men, age alone explained 11.9% of lower limb strength and11.5% of mobility. Therefore, social participation in physicalexercise programs was a protective factor for these physicaland functional differences between women’s age groups.Among men, mobility and lower limb strength performancereduced with aging, regardless of social participation

GERENCIAMENTO AMBIENTAL NO SETOR SUCROALCOOLEIRO: UM ESTUDO DE CASO NA PIONEIROS BIOENERGIA S.A.

A responsabilidade socioambiental tem fomentado novas ações no ambiente organizacional, para promover uma forma de desenvolvimento que ampare as dimensões econômica, ambiental e social, corroborando com os pressupostos estabelecidos pelo desenvolvimento sustentável. Assim, o presente trabalho tem por objetivo: identificar as ações de gerenciamento ambiental na Pioneiros Bioenergia S.A. O estudo de caso se deu por meio de observação sistemática, entrevista semiestruturada e análise documental. Os resultados apontam que a empresa se preocupa com a responsabilidade ambiental investindo em inovações que reutilizem os resíduos para gerar novos processos de produção e, assim, contribuir com o meio ambiente. Além disso, a empresa seleciona os fornecedores que não tenham problema com a legislação ambiental e trabalhista.Palavras-chave: Gerenciamento ambiental. Logística reversa. Produção mais limpa

Contributions of social participation to the dynamic balance, mobility, and muscle strength of different age groups of older people: a cross-sectional study

ABSTRACT This study aimed to investigate the contributions of social participation in health promotion groups and regular physical exercise programs to the physical and functional performance of different age groups of community-dwelling older adults. This is a cross-sectional study including 266 older adults. Physical and functional performances (dependent variables) were characterized based on dynamic balance (alternate step test), mobility (timed up and go test), upper (handgrip dynamometer) and lower limbs muscle strength (Sit-to-stand test). Participants were questioned about active social participation in primary care groups and in physical exercise programs. The data were analyzed by linear regressions. Among individuals aged over 80 years, women participated in less health promotion groups and both sexes practiced less physical exercise. Age combined with regular exercise significantly explained 18.7% of dynamic balance and 22.8% of lower limb muscle strength in women. Despite social participation, for men, age alone explained 11.9% of lower limb strength and 11.5% of mobility. Therefore, social participation in physical exercise programs was a protective factor for these physical and functional differences between women’s age groups. Among men, mobility and lower limb strength performance reduced with aging, regardless of social participation

Arbustus unedo essence: morphological and genetic characterization of the strawberry tree of Castelo de Paiva

O medronheiro é um arbusto da região mediterrânica que pode ser encontrada por todo o país. Ao contrário do que verifica na região sul do país, no concelho de Castelo de Paiva é atribuída uma reduzida importância económica a esta espécie. Com o intuito de preservar e potenciar a produção desta espécie e contribuir para a dinamização da economia do concelho, procedeu-se à caracterização morfológica e genética de uma amostra da população de medronheiros de Castelo de Paiva. A caracterização morfológica e genética foi realizada para um total de 10 genótipos. Para tal recolheram-se 70 folhas aleatoriamente em cada árvore. Em 40 folhas mediu-se o comprimento, largura, comprimento do pedúnculo, peso fresco, peso seco e determinou-se a área foliar. Dos caracteres morfológicos analisados, aqueles que se revelaram mais úteis na distinção dos vários genótipos foram: comprimento do pedúnculo, peso fresco e peso seco. As restantes 30 folhas foram utilizadas para a caracterização genética. Esta caracterização foi realizada recorrendo a um marcador de DNA, ISSR. Os 5 primeiros exemplaresutilizados na técnica de ISSR demonstraram-se polimórficos. Os resultados da caracterização genética sugerem que a variabilidade genética na população é média a alta.The strawberry tree is a shrub native in the Mediterranean region and it can be found throughout Portugal. Unlike the case in the southern region of the country, in Castelo de Paiva a minor economic importance is given to this species. In order to preserve, to enhance the production of this species and to contribute to the boosting of the economy of the region, we proceeded to the characterization of a small sample population of this fruit tree of Castelo de Paiva in what concerns to its morphology and genetics. The morphological and genetic characterization was performed for a total of 10 genotypes. For this, 70 leaves were randomly collected from each tree. For 40 leaves, it was measured the length, the width, the peduncle length, the wet weight, the dry weight and determined the leaf area. Of the morphological characteristics analyzed, the ones that proved most useful in distinguishing the various genotypes were: the length peduncle, the wet weight and the dry weight. The remaining 30 leaves were used in the genetic characterization. This characterization was performed using a DNA marker, the ISSR. The 5 primers used in the ISSR technique proved to be polymorphic. The results from the genetic characterization suggest that variability in population genetics is medium to high

Cell phenotypes as activity biomarkers in patients with Systemic Lupus Erythematosus

The pathogenesis of systemic lupus erythematosus (SLE) is complex. Few studies in Brazilian population have addressed cell phenotypes associated with immunological responses and their associations with SLE activity. The aim of this study is to investigate cell phenotypes associated to SLE diagnosis, treatment and activity. Twenty-eight SLE female patients (17 inactive, 11 active) and 10 healthy women were included in this study. Markers of natural killer (Nk), T and B cells in peripheral blood were evaluated by flow cytometry. Nkt cells were decreased only in SLE active patients. Activated CD4+, regulatory T FoxP3+ and B cells were decreased in both active and inactive SLE patients, compared to control group. The data corroborate the disruption of immune regulatory response in SLE patients and suggest phenotipic changes as possible biomarkers of SLE activity

MAMMALS IN PORTUGAL : A data set of terrestrial, volant, and marine mammal occurrences in P ortugal

Mammals are threatened worldwide, with 26% of all species being includedin the IUCN threatened categories. This overall pattern is primarily associatedwith habitat loss or degradation, and human persecution for terrestrial mam-mals, and pollution, open net fishing, climate change, and prey depletion formarine mammals. Mammals play a key role in maintaining ecosystems func-tionality and resilience, and therefore information on their distribution is cru-cial to delineate and support conservation actions. MAMMALS INPORTUGAL is a publicly available data set compiling unpublishedgeoreferenced occurrence records of 92 terrestrial, volant, and marine mam-mals in mainland Portugal and archipelagos of the Azores and Madeira thatincludes 105,026 data entries between 1873 and 2021 (72% of the data occur-ring in 2000 and 2021). The methods used to collect the data were: live obser-vations/captures (43%), sign surveys (35%), camera trapping (16%),bioacoustics surveys (4%) and radiotracking, and inquiries that represent lessthan 1% of the records. The data set includes 13 types of records: (1) burrowsjsoil moundsjtunnel, (2) capture, (3) colony, (4) dead animaljhairjskullsjjaws, (5) genetic confirmation, (6) inquiries, (7) observation of live animal (8),observation in shelters, (9) photo trappingjvideo, (10) predators dietjpelletsjpine cones/nuts, (11) scatjtrackjditch, (12) telemetry and (13) vocalizationjecholocation. The spatial uncertainty of most records ranges between 0 and100 m (76%). Rodentia (n=31,573) has the highest number of records followedby Chiroptera (n=18,857), Carnivora (n=18,594), Lagomorpha (n=17,496),Cetartiodactyla (n=11,568) and Eulipotyphla (n=7008). The data setincludes records of species classified by the IUCN as threatened(e.g.,Oryctolagus cuniculus[n=12,159],Monachus monachus[n=1,512],andLynx pardinus[n=197]). We believe that this data set may stimulate thepublication of other European countries data sets that would certainly contrib-ute to ecology and conservation-related research, and therefore assisting onthe development of more accurate and tailored conservation managementstrategies for each species. There are no copyright restrictions; please cite thisdata paper when the data are used in publications.info:eu-repo/semantics/publishedVersio

Mammals in Portugal: a data set of terrestrial, volant, and marine mammal occurrences in Portugal

Mammals are threatened worldwide, with ~26% of all species being included in the IUCN threatened categories. This overall pattern is primarily associated with habitat loss or degradation, and human persecution for terrestrial mammals, and pollution, open net fishing, climate change, and prey depletion for marine mammals. Mammals play a key role in maintaining ecosystems functionality and resilience, and therefore information on their distribution is crucial to delineate and support conservation actions. MAMMALS IN PORTUGAL is a publicly available data set compiling unpublished georeferenced occurrence records of 92 terrestrial, volant, and marine mammals in mainland Portugal and archipelagos of the Azores and Madeira that includes 105,026 data entries between 1873 and 2021 (72% of the data occurring in 2000 and 2021). The methods used to collect the data were: live observations/captures (43%), sign surveys (35%), camera trapping (16%), bioacoustics surveys (4%) and radiotracking, and inquiries that represent less than 1% of the records. The data set includes 13 types of records: (1) burrows | soil mounds | tunnel, (2) capture, (3) colony, (4) dead animal | hair | skulls | jaws, (5) genetic confirmation, (6) inquiries, (7) observation of live animal (8), observation in shelters, (9) photo trapping | video, (10) predators diet | pellets | pine cones/nuts, (11) scat | track | ditch, (12) telemetry and (13) vocalization | echolocation. The spatial uncertainty of most records ranges between 0 and 100 m (76%). Rodentia (n =31,573) has the highest number of records followed by Chiroptera (n = 18,857), Carnivora (n = 18,594), Lagomorpha (n = 17,496), Cetartiodactyla (n = 11,568) and Eulipotyphla (n = 7008). The data set includes records of species classified by the IUCN as threatened (e.g., Oryctolagus cuniculus [n = 12,159], Monachus monachus [n = 1,512], and Lynx pardinus [n = 197]). We believe that this data set may stimulate the publication of other European countries data sets that would certainly contribute to ecology and conservation-related research, and therefore assisting on the development of more accurate and tailored conservation management strategies for each species. There are no copyright restrictions; please cite this data paper when the data are used in publications