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Da Silveira M.L.G.,Federal University of Santa Catarina | Pfitscher E.D.,Federal University of Santa Catarina | Pfitscher E.D.,University Aberta Do Brazil
Revista em Agronegocio e Meio Ambiente | Year: 2013

Current analysis investigates a Social Balance Sheet of an electricity utility firm and proves that the demonstration is not merely the firmś interest on current market but a tool to improve its image or to obtain better results. It is also a type of information sheet for users of products and services by which clients are interested in knowing how the organization positively contributes towards a better environment it is inserted in, and its future. A study on Social Responsibility was undertaken to better understand concerns for social and environmental factors and their relevance in society. Environmental Accounts was also discussed. In fact, the latter derived from the notion of the firmś social responsibility. Social Balance was discussed as a tool that shows the organizational activities for the environment and the social factors implied. Case studies and their results were then investigated. Source


Limongi B.,Federal University of Santa Catarina | Pfitscher E.D.,Federal University of Santa Catarina | Pfitscher E.D.,University Aberta Do Brazil | Splitter K.,Federal University of Santa Catarina
Revista em Agronegocio e Meio Ambiente | Year: 2013

Environmental sustainability in a fish industry is investigated by the management tool SICOGEA. The exploratory research was undertaken through a case study with a data qualitative-quantitative approach. Results show that global sustainability reached a good percentage of 76.80%. The above demonstrates that the industry is concerned with environmental issues although it may improve its index if a decrease in water consumption during production is undertaken. New suppliers may also be contracted to develop new technologies for the production process. Source


Uhlmann V.O.,Federal University of Santa Catarina | De Souza M.M.,Federal University of Santa Catarina | Pfitscher E.D.,Federal University of Santa Catarina | Pfitscher E.D.,University Aberta Do Brazil | Frey I.A.,Federal University of Santa Catarina
Revista em Agronegocio e Meio Ambiente | Year: 2012

The objective of this research is to present the accounting treatment regarding generating and purchasing carbon credits, based in the accounting pronouncements issued by the Accounting Pronouncements Committee (APC). Through literature search covering APC's rules and regulations, the accounting models for carbon credits stipulated by the specialized literature, the conceptual aspects of the Kyoto Protocol, and, especially, the demonstration of the process of implementing projects of Clean Development Mechanisms (CDM), it was possible to develop a proposal to register the carbon credits generated by the CDM projects developed by companies in developing countries. When conducting a survey of APC's accounting pronouncements related to the activity of implementing CDM projects, we obtained four accounting pronouncements, which are: CPC-04 R1-16 R1 CPC, CPC and CPC-38-39. Based on the results, we concluded that the carbon credits generated by the company meet the definition of intangibility; however, the company which generates them with the intention of marketing it in the short-term attributes the feature of a financial asset to such assets. Thus, the company generating carbon credits with the intention to sell them, it is suggested that they should be accounted for in specific account in the current assets as a financial instrument available for sale. Source


Pfitscher E.D.,Federal University of Santa Catarina | Pfitscher E.D.,University Aberta Do Brazil | Pfitscher P.C.,Federal University of Santa Catarina | Pfitscher P.C.,University Aberta Do Brazil | Soares S.V.,Federal University of Santa Catarina
Revista em Agronegocio e Meio Ambiente | Year: 2010

Maintainable development privileges life quality coupled to the environment. A new trend has developed through the implementation of selfmaintenance of the small rural properties, or rather, working participatively in productive chains inserted into the performance of agro-poles. Current research, which analyzes the perspectives of bio-dynamic rice culture as an alternative for survival within the context of small farms, has three different phases: first, semistructured interviews with professionals linked to the field, such as EMBRAPA and EPAGRI researchers, among others; administrators of entrepreneurships involved in biodynamic cultivation and product distribution companies. The second phase focuses on rural properties and mobilizes several agents: farmers, rural producers and middlemen to verify which farms employ the biodynamic method and knowledge of its use. The third phase consists of a case study on ecological rice. Biodynamic cultivation is practiced by rice growers and fish breeders through an aggregation of value and land use. Fowl and plants also make up the above production system. Research shows that biodynamic agriculture tends to be a current and future survival solution, as the study case of ecological rice has demonstrated. Improvement of productivity may also be achieved by the new technologies involving the above ultivation method. Source

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