With this paper, we intend to understand what theoretical and empirical strategies allow us to measure the centrality and intensity of traditional religious meanings, as well as its more plural and diffuse modern expressions, in the individuals' life, in the first decade and a half of the twenty-first century. For that purpose, we offer a conceptualization and measurement model of religion - an index of religiosity - that we consider being effective and adequate to describe and measure its manifold contemporary expressions and dimensions. In order to build our index, we drew on some of the existing patterns of measurement, namely Huber & Huber's work, and on three specific statistical databases: the European Values Survey (1999-2008), the European Social Survey (2002-2014), and the World Christian Database (2015). To go beyond the theoretical constructs and the standardization of a religiosity index, we analyze and measure religion in a specific group of European countries and we compare the various levels of religiosity among them.
This paper criticizes the methodology of poverty measurement used by the Brazilian federal government in its Brasil Sem Miséria Program (PBSM). By means of a compilation and analysis of secondary data collected from the National Household Sample Survey (PNAD), we conducted a comparison between this methodology and the one used by economist Sonia Rocha. Her methodology establishes poverty lines which are regionalized and indexed to the consumer basket values found in different regions of the country. The results of both methodologies are compared, showing that PBSM lines are incapable of detecting 12.9 million Brazilians living in poverty. In our conclusions, we present suggestions to improve the government's poverty measurement methodology, i.e., the regionalization of poverty lines and that they become indexed to regional consumer basket prices. ; Este trabajo aporta una metodología de medición de la pobreza crítica utilizados por el gobierno federal bajo el Plano Brasil Sin Pobreza. Se hizo una comparación a través de la recopilación y análisis de datos secundarios, entre esta metodología y la utilizada por la economista Sonia Rocha, que establece líneas de pobreza regionalizadas e indexadas a valores de cestas de consumo observados en diferentes regiones del país. Los resultados de las dos mediciones son comparados, lo que demuestra que las líneas de PBSM son incapaces de identificar 12,9 millones de brasileños que viven en la pobreza. Para mejorar la medición del gobierno, sugerimos la regionalización de las líneas, así como la indexación del precio de las cestas de consumo regionales. ; O presente trabalho critica a metodologia de medição da pobreza empregada pelo governo federal no âmbito do Plano Brasil Sem Miséria. Foi efetuada uma comparação, via compilação e análise descritiva de dados secundários da PNAD, entre essa metodologia e aquela utilizada pela economista Sonia Rocha, a qual estabelece linhas de pobreza regionalizadas e indexadas aos valores de cestas de consumo observadas nas diferentes regiões do país. Os resultados das duas medições foram comparados, mostrando que as linhas do PBSM são incapazes de captar 12,9 milhões de brasileiros que vivem em situação de pobreza. Como conclusão do artigo, são sugeridas, para o aperfeiçoamento da medição do governo, a regionalização das linhas e sua indexação ao preço de cestas de consumo regionais.
his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC), an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization. ; Este estudo tem por objetivo investigar o impacto das entradas sociais não tratadas pela contabilidade tradicional na formação do valor adicionado expandido, comparado com o valor adicionado contábil. Para a consecução do objetivo, desenvolveu-se pesquisa exploratória com caráter qualitativo em uma entidade sem fins lucrativos de Santa Catarina. A entidade analisada foi a Rede Feminina de Combate ao Câncer de Indaial (SC), associação de finalidade social e filantrópica, considerada de Utilidade Pública Municipal e Estadual. Os resultados do estudo indicam que a demonstração do valor adicionado, elaborada com base nas informações financeiras coletadas na entidade investigada, apresenta como beneficiários das riquezas geradas, basicamente, os funcionários e o governo. Ao incorporarem-se a mensuração e o reconhecimento das entradas sociais decorrentes dos serviços voluntários, há um acréscimo de 82,92% no valor adicionado criado pela entidade. Nessa forma de evidenciação, os beneficiários das riquezas geradas expandem-se para além dos empregados e do governo, incluindo a organização, que recebe os serviços de gestão e a elaboração de programas de atendimento, e a sociedade, que é a destinatária dos serviços gerados pelas entidades sem fins lucrativos. Pode-se concluir que os conceitos da Contabilidade Social configuram-se como mecanismo para a compreensão da dinâmica social e econômica dessas organizações.
This study is based on the assumption that beginning with the passage of the Forest Code in 1965, which was revised by the law of 2012, the Permanent Preservation Area (PPA) of Paraíba do Sul River, PSR, is currently recuperated and preserved. In this context, the objective of this study was to: 1) conduct a temporal survey with respect to the rate of change of gains and losses of forest cover during the years 1966, 1977 and 2017; and, 2) do a spatial analysis in relation to this rate of change. This study was conducted along the stretch of the PSR between the municipalities of Jacareí and Queluz. Maps were used from the Brazilian Institute of Geography and Statistics - IBGE (1964-1966), the Geographic and Cartographic Institute of the state of São Paulo – IGC-SP (1978) (IGC), and high resolution images from the Pléiades satellite (2017). For the spatial and temporal analyses of the study area, geoprocessing techniques were used to quantify the area occupied by forest in two: 100 m buffer strips of the PPA, and in buffer strips of 1,000m, starting from each bank of the river. With respect to forest cover, measurements of its total and average size, proportion, gain or loss, and distance between nearby fragments were made. The results indicate that, from the decade of the 1960s to 2017, forest cover grew from 5.3% to 21%, and from 2% to 13% in the strips of 100 and 1,000 meters, respectively. With respect to areas registered from 1960, there was a reduction of 691 hectares, principally of large areas of remaining forest. However, a portion of this forest area was still present in 2017, but most of this forest was in the area 1,000 m from the riverbanks. These results will aid in the planning for establishment of priority areas for conservation of the riparian forest of the PSR. Through analysis of distances between forest fragments, empty spaces devoid of forest cover were identified, and in some cases these spaces were indicated as priority areas for recuperation. The results are discussed in the context of public policies and the periods of economic development that were drivers of landscape changes in the Paraíba do Sul Valley in the São Paulo region. In conclusion, the results demonstrate that the riparian forest of the PSR has slowly recuperated but is still far from being in compliance with current Brazilian legislation. This study will be an important aid in compliance activities conducted by public authorities in permanent preservation areas in the São Paulo PSR. An ample and refined survey of consolidated and fallow areas is suggested so that mitigation and compensation activities can be proposed for the PSR riparian forest that will promote the conservation of the quality of its water and biodiversity resources. ; This study is based on the assumption that beginning with the passage of the Forest Code in 1965, which was revised by the law of 2012, the Permanent Preservation Area (PPA) of Paraíba do Sul River, PSR, is currently recuperated and preserved. In this context, the objective of this study was to: 1) conduct a temporal survey with respect to the rate of change of gains and losses of forest cover during the years 1966, 1977 and 2017; and, 2) do a spatial analysis in relation to this rate of change. This study was conducted along the stretch of the PSR between the municipalities of Jacareí and Queluz. Maps were used from the Brazilian Institute of Geography and Statistics - IBGE (1964-1966), the Geographic and Cartographic Institute of the state of São Paulo – IGC-SP (1978) (IGC), and high resolution images from the Pléiades satellite (2017). For the spatial and temporal analyses of the study area, geoprocessing techniques were used to quantify the area occupied by forest in two: 100 m buffer strips of the PPA, and in buffer strips of 1,000m, starting from each bank of the river. With respect to forest cover, measurements of its total and average size, proportion, gain or loss, and distance between nearby fragments were made. The results indicate that, from the decade of the 1960s to 2017, forest cover grew from 5.3% to 21%, and from 2% to 13% in the strips of 100 and 1,000 meters, respectively. With respect to areas registered from 1960, there was a reduction of 691 hectares, principally of large areas of remaining forest. However, a portion of this forest area was still present in 2017, but most of this forest was in the area 1,000 m from the riverbanks. These results will aid in the planning for establishment of priority areas for conservation of the riparian forest of the PSR. Through analysis of distances between forest fragments, empty spaces devoid of forest cover were identified, and in some cases these spaces were indicated as priority areas for recuperation. The results are discussed in the context of public policies and the periods of economic development that were drivers of landscape changes in the Paraíba do Sul Valley in the São Paulo region. In conclusion, the results demonstrate that the riparian forest of the PSR has slowly recuperated but is still far from being in compliance with current Brazilian legislation. This study will be an important aid in compliance activities conducted by public authorities in permanent preservation areas in the São Paulo PSR. An ample and refined survey of consolidated and fallow areas is suggested so that mitigation and compensation activities can be proposed for the PSR riparian forest that will promote the conservation of the quality of its water and biodiversity resources. ; Este trabalho parte do pressuposto que a partir da promulgação do Código Florestal em 1965, reafirmada na revisão da Lei em 2012, a Área de Preservação Permanente (APP) do Rio Paraíba do Sul, PRS, encontra-se recuperada e preservada. Dessa forma, o presente trabalho teve como objetivo (1) realizar um levantamento temporal, compreendendo os anos de 1966, 1977 e 2017 e (2) um levantamento espacial, a partir das taxas de mudanças compreendendo ganhos e perdas na cobertura florestal. O trabalho foi realizado no trecho do RPS paulista entre os municípios de Jacareí a Queluz. Foram utilizadas as cartas do Instituto Brasileiro de Geografia e Estatística - IBGE (1964-1966), do Instituto Geográfico e Cartográfico do Estado de São Paulo – IGC-SP (1978) (IGC) e imagens de alta resolução do satélite Pléiades (2017). Para análise espacial e temporal da área de estudo, foram utilizadas técnicas de geoprocessamento quanto a área de ocupação da floresta em duas faixas: 100 m (Área de Preservação Permanente - APP) e 1000 m a partir de ambas as margens. Foram obtidas métricas quanto ao tamanho total e médio da cobertura florestal, proporção de ocupação das áreas de florestas, ganho/perda de áreas coberta por floresta e distância entre os fragmentos mais próximos. Os resultados revelaram que da década 60 até 2017 a cobertura florestal passou de 5,3% para 21% e de 2% para 13% nas faixas de 100 e 1000 metros, respectivamente. Quanto as áreas registradas em 1960, grande parte sofreu redução, uma perda de 691 hectares principalmente dos grandes remanescentes florestais. Entretanto, parte desses remanescentes florestais, permaneceram até 2017, porém, grande parte dessas áreas encontram-se na faixa de 1000 m de distância da margem. Esses resultados permitiram avaliar e sugerir áreas prioritárias para a conservação da mata ciliar ao RPS. A partir da análise das distâncias entre os fragmentos florestais, foram identificados espaços vazios, desprovidos de cobertura florestal e em alguns casos foram indicados como áreas prioritárias para recuperação. Os resultados evidenciaram que, lentamente, parte da mata ciliar ao RPS se recuperou, mas ainda está longe de satisfazer a legislação vigente no país. Esse trabalho pode ser útil para auxiliar a fiscalização das áreas de preservação permanente ao RPS paulista. Ao final considera-se necessário um amplo e minucioso levantamento das áreas de pousio e consolidadas para que sejam propostas ações de mitigação e compensação da mata ciliar ao Rio Paraíba do Sul e subsidiar a conservação da qualidade do recurso hídrico e da biodiversidade.
