Responsabilidade Socioambiental: Evidenciação Conforme a Norma Brasileira de Contabilidade NBC T – 15

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisA crescente preocupação com o desenvolvimento sustentável das empresas tem requerido ações sociais e ambientais responsáveis. Neste sentido, a contabilidade pode ser utilizada como ferramenta para fornecer informações econômico-financeiras e de natureza socioambiental aos seus usuários, a fim de estruturar e evidenciar a responsabilidade cabível às entidades. Desta forma, o presente trabalho tem o objetivo de verificar o compromisso das empresas em relação a transparência e o cumprimento as adequações, relativas aos aspectos sociais e ambientais. Para tanto, será aplicado um checklist com base na norma NBC T – 15, elaborado pelo CFC (Conselho Federal de Contabilidade), nas grandes empresas brasileiras consideradas como Melhores Empresas Para se Trabalhar, de acordo com o GPTW (Great Place to Work), no ano de 2018. O método de pesquisa é descritivo, onde a coleta de dados ocorrerá por meio dos Relatórios de Sustentabilidade divulgados em 2018. Constatou-se que as informações divulgadas ainda se mostram deficitárias, visto que nível as empresas revelaram o nível médio de evidenciação de 43%, isto é, de um total de 35 itens propostos para divulgação, em média 15 foram divulgadas no ano de 2018. Especialmente quando se trata de valores monetários, fazse necessário maior comprometimento referente à divulgação e transparência das informações, porém as empresas parecem demonstrar alguma preocupação com a questão socioambiental

Incense and ritual plant use in Southwest China: A case study among the Bai in Shaxi

ABSTRACT: BACKGROUND: Ritual and religious uses of plant-derived smoke are widespread throughout the world. Our research focuses on Southwest China, where the use of incense is very common. This study aims to document and analyze contemporary ritual plant uses by the Bai people of Shaxi Township (Jianchuan County, Dali Prefecture, Yunnan Province), including their related ethnobotanical knowledge, practices, and beliefs. METHODS: The present study builds on previous ethnobotanical research in Shaxi, which started in 2005. Interviews focusing on ritual plant use and associated beliefs were carried out with a total of 44 Bai informants in September 2009 and May and June 2010. The results are supplemented with information on the local religion collected from June to December 2010. All documented species were vouchered, and are deposited at the herbaria of Kunming Institute of Botany (KUN) and the University of Zurich (Z/ZT). RESULTS: A total of 17 species have been documented for use in incense. They are always used in mixtures and are either burned in the form of powders in a censer or as joss sticks. The smell of the smoke is the main criterion for the selection of the incense plants. Incense is burned for communication with spiritual entities at graves, temples, and cooking stoves, as well as for personal well-being. Cupressus funebris Endl., Gaultheria fragrantissima Wall., and Ligustrum sempervirens (Franch.) Lingelsh. are the most important incense species. Others serve as substitutes or are used to stretch incense powders. CONCLUSIONS: In Shaxi the use of incense mixtures at the household and community level is regularly practiced for communication with ancestors, ghosts, and deities and in some cases to strengthen self-awareness. Some of the documented species are widely used in central Asia and Europe, hinting at the well documented knowledge exchange that occurred in Shaxi, which was a major hub along the influential Southern Silk Road

Decline in coral cover and flattening of the reefs around Mauritius (1998–2010)

© The Author(s), 2018. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Elliott JA, Patterson MR, Staub CG, Koonjul M, Elliott SM. 2018. Decline in coral cover and flattening of the reefs around Mauritius (1998–2010) PeerJ 6:e6014, doi: 10.7717/peerj.6014 .Coral reefs are degrading through the impacts of multiple anthropogenic stressors. How are coral reef communities going to change and how to protect them for future generations are important conservation questions. Using coral reef data from Mauritius, we examined changes in cover in 23 benthic groups for a 13-yr period and at 15 sites. Moreover, we determined which land-based stressor out of four (human population, agriculture, tourism, rainfall) correlated the most with the observed changes in coral reef cover. Among the stony corals, Acropora corals appeared to be the most impacted, decreasing in cover at many sites. However, the non-Acropora encrusting group increased in cover at several sites. The increase in abundance of dead corals and rubble at some sites also supported the observations of stony coral decline during the study period. Additionally, the decline in stony corals appeared to be more pronounced in second half of the study period for all sites suggesting that a global factor rather than a local factor was responsible for this decline. There was little change in cover for the other benthic groups, some of which were quite rare. Human population was significantly correlated with changes in coral reef cover for 11 sites, followed by tourism and agriculture. Rainfall, a proxy for runoff, did not appear to affect coral reef cover. Overall, our results showed that there has been a decline of stony coral cover especially the ones with complex morphologies, which in turn suggest that coral reefs around Mauritius have experienced a decline in habitat complexity during the study period. Our study also suggests that humans are an important factor contributing to the demise of coral reefs around the island.We would like to thank the Albion Fisheries Research Centre, Ministry of Fisheries, Government of Mauritius for providing the long-term benthic community dataset without which this work would not have been possible. Jennifer Elliott expresses her deepest gratitude to the members of her advisory committee, Peter Edmunds, Tarik Gouhier, Brian Helmuth and Steve Vollmer for their thoughtful inputs during the execution of this work. This is contribution number 384 from the Marine Science Center at Northeastern University

Stimulating small-scale farmer innovation and adaptation with Participatory Integrated Climate Services for Agriculture (PICSA): lessons from successful implementation in Africa, Latin America, the Caribbean and South Asia

How to cope with climate variability and adapt to climate change are key challenges for smallholder farmers globally. In low-income countries, farmers have typically received little, if any locally relevant weather or climate information. Although climate services have contributed to increased availability and accessibility of climate information, this has rarely achieved the desired impacts for farmers’ decision-making, adaptation and resilience to climate variability and change. This has been attributed to a lack of engagement with intended users of climate information and a top-down approach to development and delivery of climate services that fails to adequately consider and account for farmers’ context-specific requirements. Participatory Integrated Climate Services for Agriculture (PICSA) is an approach that was developed to support and empower farmers in their decision-making processes. More than 200,000 farmers have been trained in 23 countries and this paper presents evidence from evaluations in 7 countries including that most (87%; n = 4,299) have made beneficial changes in their crops, livestock and/or livelihood enterprises. The approach has strengthened key institutions that support farmers through deliberative scoping, tailoring, and capacity-building activities with extension and meteorological services. It has been well received by those that use it and is being integrated into policy and training curricula. Key reasons for the success of the approach include the importance of supporting farmers as decision makers and empowering them to relate relatively complex weather and climate information to their own contexts. Key considerations for the future include ensuring sustainability and further scaling as well as maintaining quality

Recommended standards for conducting and reporting ethnopharmacological field studies

Ethnopharmacological relevance: What are the minimum methodological and conceptual requirements for an ethnopharmacological field study? How can the results of ethnopharmacological field studies be reported so that researchers with different backgrounds can draw on the results and develop new research questions and projects? And how should these field data be presented to get accepted in a scientific journal, such as the Journal of Ethnopharmacology? The objective of this commentary is to create a reference that covers the basic standards necessary during planning, conducting and reporting of field research. Materials and methods: We focus on conducting and reporting ethnopharmacological field studies on medicinal plants or materia medica and associated knowledge of a specific people or region. The article highlights the most frequent problems and pitfalls, and draws on published literature, fieldwork experience, and extensive insights from peer-review of field studies. Results: Research needs to be ethical and legal, and follow local and national regulations. Primary ethnopharmacological field data need to be collected and presented in a transparent and comprehensible way. In short this includes: 1) Relevant and concise research questions, 2) Thorough literature study encompassing all available information on the study site from different disciplines, 3) Appropriate methods to answer the research questions, 4) Proper plant use documentation, unambiguously linked to voucher specimens, and 5) Qualitative and quantitative analyses of the collected data, the latter relying on use-reports as basic units. Conclusion: Although not exhaustive, we provide an overview of the necessary main issues to consider for field research and data reporting including a list of minimal standards and recommendations for best practices. For methodological details and how to correctly apply specific methods, we refer to further reading of suggested textbooks and methods manuals

Height and body-mass index trajectories of school-aged children and adolescents from 1985 to 2019 in 200 countries and territories: a pooled analysis of 2181 population-based studies with 65 million participants

Summary Background Comparable global data on health and nutrition of school-aged children and adolescents are scarce. We aimed to estimate age trajectories and time trends in mean height and mean body-mass index (BMI), which measures weight gain beyond what is expected from height gain, for school-aged children and adolescents. Methods For this pooled analysis, we used a database of cardiometabolic risk factors collated by the Non-Communicable Disease Risk Factor Collaboration. We applied a Bayesian hierarchical model to estimate trends from 1985 to 2019 in mean height and mean BMI in 1-year age groups for ages 5–19 years. The model allowed for non-linear changes over time in mean height and mean BMI and for non-linear changes with age of children and adolescents, including periods of rapid growth during adolescence. Findings We pooled data from 2181 population-based studies, with measurements of height and weight in 65 million participants in 200 countries and territories. In 2019, we estimated a difference of 20 cm or higher in mean height of 19-year-old adolescents between countries with the tallest populations (the Netherlands, Montenegro, Estonia, and Bosnia and Herzegovina for boys; and the Netherlands, Montenegro, Denmark, and Iceland for girls) and those with the shortest populations (Timor-Leste, Laos, Solomon Islands, and Papua New Guinea for boys; and Guatemala, Bangladesh, Nepal, and Timor-Leste for girls). In the same year, the difference between the highest mean BMI (in Pacific island countries, Kuwait, Bahrain, The Bahamas, Chile, the USA, and New Zealand for both boys and girls and in South Africa for girls) and lowest mean BMI (in India, Bangladesh, Timor-Leste, Ethiopia, and Chad for boys and girls; and in Japan and Romania for girls) was approximately 9–10 kg/m2. In some countries, children aged 5 years started with healthier height or BMI than the global median and, in some cases, as healthy as the best performing countries, but they became progressively less healthy compared with their comparators as they grew older by not growing as tall (eg, boys in Austria and Barbados, and girls in Belgium and Puerto Rico) or gaining too much weight for their height (eg, girls and boys in Kuwait, Bahrain, Fiji, Jamaica, and Mexico; and girls in South Africa and New Zealand). In other countries, growing children overtook the height of their comparators (eg, Latvia, Czech Republic, Morocco, and Iran) or curbed their weight gain (eg, Italy, France, and Croatia) in late childhood and adolescence. When changes in both height and BMI were considered, girls in South Korea, Vietnam, Saudi Arabia, Turkey, and some central Asian countries (eg, Armenia and Azerbaijan), and boys in central and western Europe (eg, Portugal, Denmark, Poland, and Montenegro) had the healthiest changes in anthropometric status over the past 3·5 decades because, compared with children and adolescents in other countries, they had a much larger gain in height than they did in BMI. The unhealthiest changes—gaining too little height, too much weight for their height compared with children in other countries, or both—occurred in many countries in sub-Saharan Africa, New Zealand, and the USA for boys and girls; in Malaysia and some Pacific island nations for boys; and in Mexico for girls. Interpretation The height and BMI trajectories over age and time of school-aged children and adolescents are highly variable across countries, which indicates heterogeneous nutritional quality and lifelong health advantages and risks

Rising rural body-mass index is the main driver of the global obesity epidemic in adults

Body-mass index (BMI) has increased steadily in most countries in parallel with a rise in the proportion of the population who live in cities(.)(1,2) This has led to a widely reported view that urbanization is one of the most important drivers of the global rise in obesity(3-6). Here we use 2,009 population-based studies, with measurements of height and weight in more than 112 million adults, to report national, regional and global trends in mean BMI segregated by place of residence (a rural or urban area) from 1985 to 2017. We show that, contrary to the dominant paradigm, more than 55% of the global rise in mean BMI from 1985 to 2017-and more than 80% in some low- and middle-income regions-was due to increases in BMI in rural areas. This large contribution stems from the fact that, with the exception of women in sub-Saharan Africa, BMI is increasing at the same rate or faster in rural areas than in cities in low- and middle-income regions. These trends have in turn resulted in a closing-and in some countries reversal-of the gap in BMI between urban and rural areas in low- and middle-income countries, especially for women. In high-income and industrialized countries, we noted a persistently higher rural BMI, especially for women. There is an urgent need for an integrated approach to rural nutrition that enhances financial and physical access to healthy foods, to avoid replacing the rural undernutrition disadvantage in poor countries with a more general malnutrition disadvantage that entails excessive consumption of low-quality calories.Peer reviewe

Worldwide trends in underweight and obesity from 1990 to 2022: a pooled analysis of 3663 population-representative studies with 222 million children, adolescents, and adults

Background Underweight and obesity are associated with adverse health outcomes throughout the life course. We estimated the individual and combined prevalence of underweight or thinness and obesity, and their changes, from 1990 to 2022 for adults and school-aged children and adolescents in 200 countries and territories. Methods We used data from 3663 population-based studies with 222 million participants that measured height and weight in representative samples of the general population. We used a Bayesian hierarchical model to estimate trends in the prevalence of different BMI categories, separately for adults (age ≥20 years) and school-aged children and adolescents (age 5–19 years), from 1990 to 2022 for 200 countries and territories. For adults, we report the individual and combined prevalence of underweight (BMI <18·5 kg/m2) and obesity (BMI ≥30 kg/m2). For schoolaged children and adolescents, we report thinness (BMI <2 SD below the median of the WHO growth reference) and obesity (BMI >2 SD above the median). Findings From 1990 to 2022, the combined prevalence of underweight and obesity in adults decreased in 11 countries (6%) for women and 17 (9%) for men with a posterior probability of at least 0·80 that the observed changes were true decreases. The combined prevalence increased in 162 countries (81%) for women and 140 countries (70%) for men with a posterior probability of at least 0·80. In 2022, the combined prevalence of underweight and obesity was highest in island nations in the Caribbean and Polynesia and Micronesia, and countries in the Middle East and north Africa. Obesity prevalence was higher than underweight with posterior probability of at least 0·80 in 177 countries (89%) for women and 145 (73%) for men in 2022, whereas the converse was true in 16 countries (8%) for women, and 39 (20%) for men. From 1990 to 2022, the combined prevalence of thinness and obesity decreased among girls in five countries (3%) and among boys in 15 countries (8%) with a posterior probability of at least 0·80, and increased among girls in 140 countries (70%) and boys in 137 countries (69%) with a posterior probability of at least 0·80. The countries with highest combined prevalence of thinness and obesity in school-aged children and adolescents in 2022 were in Polynesia and Micronesia and the Caribbean for both sexes, and Chile and Qatar for boys. Combined prevalence was also high in some countries in south Asia, such as India and Pakistan, where thinness remained prevalent despite having declined. In 2022, obesity in school-aged children and adolescents was more prevalent than thinness with a posterior probability of at least 0·80 among girls in 133 countries (67%) and boys in 125 countries (63%), whereas the converse was true in 35 countries (18%) and 42 countries (21%), respectively. In almost all countries for both adults and school-aged children and adolescents, the increases in double burden were driven by increases in obesity, and decreases in double burden by declining underweight or thinness. Interpretation The combined burden of underweight and obesity has increased in most countries, driven by an increase in obesity, while underweight and thinness remain prevalent in south Asia and parts of Africa. A healthy nutrition transition that enhances access to nutritious foods is needed to address the remaining burden of underweight while curbing and reversing the increase in obesit

Predictive value for cardiovascular events of common carotid intima media thickness and its rate of change in individuals at high cardiovascular risk - Results from the PROG-IMT collaboration.

AIMS: Carotid intima media thickness (CIMT) predicts cardiovascular (CVD) events, but the predictive value of CIMT change is debated. We assessed the relation between CIMT change and events in individuals at high cardiovascular risk. METHODS AND RESULTS: From 31 cohorts with two CIMT scans (total n = 89070) on average 3.6 years apart and clinical follow-up, subcohorts were drawn: (A) individuals with at least 3 cardiovascular risk factors without previous CVD events, (B) individuals with carotid plaques without previous CVD events, and (C) individuals with previous CVD events. Cox regression models were fit to estimate the hazard ratio (HR) of the combined endpoint (myocardial infarction, stroke or vascular death) per standard deviation (SD) of CIMT change, adjusted for CVD risk factors. These HRs were pooled across studies. In groups A, B and C we observed 3483, 2845 and 1165 endpoint events, respectively. Average common CIMT was 0.79mm (SD 0.16mm), and annual common CIMT change was 0.01mm (SD 0.07mm), both in group A. The pooled HR per SD of annual common CIMT change (0.02 to 0.43mm) was 0.99 (95% confidence interval: 0.95-1.02) in group A, 0.98 (0.93-1.04) in group B, and 0.95 (0.89-1.04) in group C. The HR per SD of common CIMT (average of the first and the second CIMT scan, 0.09 to 0.75mm) was 1.15 (1.07-1.23) in group A, 1.13 (1.05-1.22) in group B, and 1.12 (1.05-1.20) in group C. CONCLUSIONS: We confirm that common CIMT is associated with future CVD events in individuals at high risk. CIMT change does not relate to future event risk in high-risk individuals