21 10 20655 https://www.socictopen.socict.org/files/original/407c8cfc434012ae7e9981e4d17bc9d7.pdf 1bef3b4257fabaee87941041e6cced82 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Ecologia i literatura a la poesia xilena contemporània: 'Semi ja', de Cecilia Vicuña, i 'cardosanto', de Soledad Fariña Creator An entity primarily responsible for making the resource Yenny Karen Ariz Castillo Description An account of the resource S'analitza, des d'una perspectiva ecocrítica, la relació intertextual explícita entre les obres de dos poetes xilenes, Cecilia Vicuña (Santiago de Xile, 1948) i Soledad Fariña (Antofagasta, Xile, 1943), produïda a partir de la instal·lació poètic-visual Semi ja (2000) de Vicuña, que Fariña s'actualitza en el poema 'cardosanto', del volum on comença l'aire (2006). El referit poema es presenta com un homenatge poètic a la feina multidisciplinari de Vicuña en general, que combina la poesia, les arts visuals, el cinema, entre d'altres dominis artístics, i involucra la preocupació per l'ecologia i la recuperació dels sabers indígenes.   Date A point or period of time associated with an event in the lifecycle of the resource 2015 Subject The topic of the resource Cecilia Vicuña, Ecocrítica, Soledad Fariña, ecología, poesía chilena Identifier An unambiguous reference to the resource within a given context 10.5565/rev/mitologias.232 Source A related resource from which the described resource is derived Mitologías Hoy Publisher An entity responsible for making the resource available Universitat Autònoma de Barcelona Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant French literature - Italian literature - Spanish literature - Portuguese literature Relation A related resource <a href="https://revistes.uab.cat/mitologias/article/view/232" target="_blank" rel="noreferrer noopener">https://revistes.uab.cat/mitologias/article/view/232</a> https://www.socictopen.socict.org/files/original/843b0b4a8bd0c6c55da49df77ddca015.pdf 78b385bcfba7331d30b53aa919a215bc Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Integration of corporate social responsibility in investment projects aimed at the agricultural sector Creator An entity primarily responsible for making the resource Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Verónica Paulina Moreno, Oscar Patricio Ramón-Minchala Description An account of the resource This research focuses on the main export product of Ecuador which is organic banana produced by the alliance of associated producers in El Guabo canton called 'ASOGUABO'. The Motoragsa oganization Cía. Ltd. intends the massification of Drones for the fumigation process, considering as main axes the economic, social and environmental ones. The type of research was non-experimental, mixed and with emphasis on the qualitative approach. As a result, the urgent need to do business with producers is established by promoting schools of new arts, languages and technologies. Drone imports will be based on certified qualities such as ISO 9001, ensuring a long-term business with the stock of spare parts and ready to give training talks for proper after-sales service Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource Liderazgo, Responsabilidad Social, ecología, economía agraria Identifier An unambiguous reference to the resource within a given context 10.35381/r.k.v5i10.710 Source A related resource from which the described resource is derived Revista Arbitrada Interdisciplinaria Koinonía Publisher An entity responsible for making the resource available Fundación Koinonia Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Social sciences (General), General Works Relation A related resource <a href="https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/710" target="_blank" rel="noreferrer noopener">https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/710</a> https://www.socictopen.socict.org/files/original/64420152ed196b5209da88f1604beef6.pdf ea788cac3d075c63b2530e7c85ccfb6d Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource El desarrollo como metarrelato de la modernidad Creator An entity primarily responsible for making the resource Olga Bravo, Freddy Marín González Description An account of the resource El presente artículo constituye un avance del proceso de construcción teórica del proyecto de tesis: 'Red de innovación productiva como modelo de organización para el desarrollo local sostenible', el cual analiza mediante una revisión bibliográfica y documental, la conceptualización del desarrollo en el contexto de la crisis de los fundamentos y valores de la modernidad. Partiendo de la noción de progreso como génesis de la idea de desarrollo surgida en la modernidad, se discuten las modificaciones conceptuales ocurridas en la megamodernidad, que ha dado lugar a una sociedad del riesgo caracterizada por graves problemas sociales, económicos, políticos y ecológicos de alcance global. Se concluye que desde una visión sistémica, multidimensional y compleja bajo una dialéctica global-local, la sociedad sostenible sólo puede construirse con base en la capacidad del sistema social de coevolucionar, manteniendo su integridad, con su sistema ambiental cambiante, el estudio de cuyos procesos conlleva abordajes interdisciplinarios y transdisciplinarios Date A point or period of time associated with an event in the lifecycle of the resource 2012 Source A related resource from which the described resource is derived Revista Venezolana de Gerencia Publisher An entity responsible for making the resource available Universidad del Zulia Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Business, Commerce Relation A related resource <a href="http://www.redalyc.org/articulo.oa?id=29021992009" target="_blank" rel="noreferrer noopener">http://www.redalyc.org/articulo.oa?id=29021992009</a> https://www.socictopen.socict.org/files/original/4e0c3b5b640585eb78241019207cdf75.pdf 303adeb77e3657b32a49fff52400d263 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Educación y comunicación ambiental, orientada a ecosistemas acuáticos Creator An entity primarily responsible for making the resource IX EMEAP Description An account of the resource Resúmenes del eje 'Educación y comunicación ambiental, orientada a ecosistemas acuáticos'. Libro de resúmenes del IX CONGRESO DE ECOLOGÍA Y MANEJO DE ECOSISTEMAS ACUÁTICOS  realizado del 22 al 24 de noviembre de 2017 en la ciudad de La Plata, Bs. As., Argentina Date A point or period of time associated with an event in the lifecycle of the resource 2019 Source A related resource from which the described resource is derived Biología Acuática Publisher An entity responsible for making the resource available Instituto de Limnología Raúl A. Ringuelet. (CONICET-UNLP)" Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Biology (General), Aquaculture. Fisheries. Angling, Animal biochemistry Relation A related resource <a href="https://revistas.unlp.edu.ar/bacuatica/article/view/6598" target="_blank" rel="noreferrer noopener">https://revistas.unlp.edu.ar/bacuatica/article/view/6598</a> https://www.socictopen.socict.org/files/original/825256629223db2d02f2bb9959bb6280.pdf 98cb6fb6f37d19f43283912fcff9ca66 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Impactos de los usos del suelo en los ecosistemas acuáticos pampeanos Creator An entity primarily responsible for making the resource IX EMEAP Description An account of the resource Resúmenes del eje 'Impactos de los usos del suelo en los ecosistemas acuáticos pampeanos' Libro de resúmenes del IX CONGRESO DE ECOLOGÍA Y MANEJO DE ECOSISTEMAS ACUÁTICOS  realizado del 22 al 24 de noviembre de 2017 en la ciudad de La Plata, Bs. As., Argentina   Date A point or period of time associated with an event in the lifecycle of the resource 2019 Source A related resource from which the described resource is derived Biología Acuática Publisher An entity responsible for making the resource available Instituto de Limnología Raúl A. Ringuelet. (CONICET-UNLP)" Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Biology (General), Aquaculture. Fisheries. Angling, Animal biochemistry Relation A related resource <a href="https://revistas.unlp.edu.ar/bacuatica/article/view/6592" target="_blank" rel="noreferrer noopener">https://revistas.unlp.edu.ar/bacuatica/article/view/6592</a> https://www.socictopen.socict.org/files/original/b2a8a24b56b64a88a49d3e7d22951972.pdf d07d5890b4ad33103eb76e9fa0d6051a Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ARTE Y ECOLOGÍA: ¿PRÁCTICAS QUE PUEDEN INTEGRARSE? Creator An entity primarily responsible for making the resource Ana Badessi Description An account of the resource Este trabajo pretende relatar y dar a conocer las actividades llevadas a cabo desde el Proyecto de Investigación'ARTE Y ECOLOGÍA' aprobado por el Consejo de Investigaciones de la Universidad Nacional de Tucumán. Desdeallí se pretende investigar las relaciones existentes entre la creación artística y la ecología, estudiando cómo elproductor artístico trabaja con materiales del ecosistema; cómo documenta su hábitat en sus obras; cómo se valede sus obras para concientizar acerca de la necesidad de preservar el medio ambiente como una manera depreservar la vida, etc. y también realizando una efectiva transferencia al medio de los resultados de lainvestigación. Date A point or period of time associated with an event in the lifecycle of the resource 2008 Subject The topic of the resource Arte, Concientización, Interdisciplinariedad, ecología, transferencia Source A related resource from which the described resource is derived Question Publisher An entity responsible for making the resource available Universidad Nacional de La Plata Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Communication. Mass media Relation A related resource <a href="https://perio.unlp.edu.ar/ojs/index.php/question/article/view/505" target="_blank" rel="noreferrer noopener">https://perio.unlp.edu.ar/ojs/index.php/question/article/view/505</a> https://www.socictopen.socict.org/files/original/4ff29cef80c848a300087b9f721e3d68.pdf 415e72aefb07a614b4cf608019d1dc4b Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Religiões da Terra e ética ecológica (Earth religions and ecological ethics) - DOI: 10.5752/P.2175-5841.2010v8n17p26 Creator An entity primarily responsible for making the resource Rosalira dos Santos Oliveira Description An account of the resource Na atual discussão sobre a importância de equilibrar a necessidade humana de intervir sobre a natureza com a nossa responsabilidade na preservação da vida no planeta, as chamadas religiões da terra ou religiões da natureza aportam uma contribuição fundamental.  Visando explorar essas relações, este artigo discute o impacto causado pelo processo de dessacralização do mundo na percepção do homem em relação ao mundo natural. Nesta linha, contrapõe a atitude teísta (característica das chamadas 'religiões do livro') à perspectiva cosmobiológica presente nas religiões da terra. Em seguida, o texto explora a concepção anímica de natureza e de mundo, compartilhada por essas últimas, destacando a sua concepção de uma natureza viva e a intuição de um parentesco entre o homem e os demais seres. Como exemplos desta postura, o texto apresenta algumas características presentes tanto nas religiões afro-brasileiras quanto nas tradições neo-pagãs.   A guisa de conclusão apresenta uma reflexão sobre as relações entre religião e ambientalismo e sobre a possível contribuição que a cosmovisão presente nas religiões da terra pode trazer para o movimento ecológico. Palavras-chave: Religião; Natureza; Ecologia; Animismo.    Abstract In the present discussion on the importance of balancing the human need for intervening in Nature with our responsibility to preserve life on the Planet, the so-called Earth Religions or Nature Religions play a fundamental role. With a view to exploring these relationships, this paper discusses the impact caused by the process of desacralising the human beings perception of the world in relation to Nature.   Along these lines, the theistic attitude (characteristic of the so-called Book Religions) is opposed to the cosmobiological perspective, present in the Earth Religions.  Following on this, the paper explores the animistic concept of Nature and the World shared by these religions. Furthermore, this work addresses to the animic conception of nature and world, shared by the cosmobiologic perspective, highlighting its conception of a live nature and the feeling of a bond between all live been as well as humans. With some example, the work shows some characteristics shared by the afrobrazilian religions and neopaganist traditions. To conclude, we present a reflection on the relationship between Religion and Environmentalism and on the possible contribution that the cosmovision present in the Earth Religions may bring to the Ecology Movement. Key words: Religion; Nature; Ecology; Animism.   Date A point or period of time associated with an event in the lifecycle of the resource 2010 Subject The topic of the resource Animism, Animismo, Religion, Religião, ecology, ecología, nature, natureza Source A related resource from which the described resource is derived Horizonte Publisher An entity responsible for making the resource available Pontifícia Universidade Católica de Minas Gerais Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Philosophy. Psychology. Religion, Religions. Mythology. Rationalism, Religion (General) Relation A related resource <a href="http://periodicos.pucminas.br/index.php/horizonte/article/view/1351" target="_blank" rel="noreferrer noopener">http://periodicos.pucminas.br/index.php/horizonte/article/view/1351</a> https://www.socictopen.socict.org/files/original/8bf57cbf187042dbe7179b0d78e74861.pdf a36a7ede0833ab4c6a74a586dc63055d Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Soberania alimentar: uma perspectiva cética Creator An entity primarily responsible for making the resource Henry Bernstein Description An account of the resource Este trabalho busca identificar e avaliar alguns dos principais elementos que 'delimitam' a questão da Soberania Alimentar: (i) um ataque global à agricultura industrial e suas consequências ecológicas, no atual momento da globalização; (ii) a defesa de um (do) 'modo camponês' como base de um sistema alimentar sustentável e socialmente justo; e (iii) um programa para concretizar esse objetivo mundial-histórico. Embora acolha o primeiro desses elementos, sou muito mais cético quanto ao segundo, pelo modo como a soberania alimentar concebe os 'camponeses' e por seu postulado de que pequenos produtores adeptos da agricultura ecológica - de baixo consumo de insumos (externos) e intensiva em trabalho - podem abastecer o mundo. Daí meu argumento de que a soberania alimentar é incapaz de construir um programa viável (o terceiro elemento) para vincular as atividades de pequenos agricultores às necessidades alimentares de não agricultores, cujos números vêm crescendo tanto absolutamente quanto como proporção da população mundial. Date A point or period of time associated with an event in the lifecycle of the resource 2015 Subject The topic of the resource Camponeses, Relações de classe, Soberania Alimentar, agricultura capitalista Identifier An unambiguous reference to the resource within a given context 10.1590/15174522-017003912 Source A related resource from which the described resource is derived Sociologias Publisher An entity responsible for making the resource available Universidade Federal do Rio Grande do Sul Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Sociology (General) Relation A related resource <a href="http://www.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1517-45222015000200276&amp;lng=en&amp;tlng=en" target="_blank" rel="noreferrer noopener">http://www.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1517-45222015000200276&amp;lng=en&amp;tlng=en</a> https://www.socictopen.socict.org/files/original/a8067df0c7f62d436348843dcb56de82.pdf c538468f8fad8ebc67f7cc4f29ffd30e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Los Sistemas contables integrados información medioambiental Creator An entity primarily responsible for making the resource Paula Alejandra D'onofrio Description An account of the resource Históricamente parecía no existir conexión entre empresa y medio ambiente siendo el único objetivo de las empresas la maximización del beneficio. Afortunadamente con el correr de los años comenzó a aparecer una conciencia social por el cuidado del medio ambiente, y las empresas no han quedado ajenas a ello y la ecología pasó a relacionarse con las Ciencias Económicas. Si bien en la consecución del desarrollo sostenible esta involucrada toda la sociedad, las empresas como parte de la misma no pueden quedar afuera de ello, sobre todo si se considera que los procesos productivos de las mismas son uno de los principales causantes del deterioro del medio ambiente En función de esta nueva realidad, se hace necesario contar con informes contables que van más allá de los Estados Contables de ejercicio, tal como los hemos visto hasta ahora. Para garantizar la confiabilidad de los mismos se hace necesario que surjan de sistemas de información contable integrados, que mediante la registración y el procesamiento de los distintos datos aporte la información necesaria para la toma de decisiones dentro y fuera de la organización. La Contabilidad de gestión ha debido adaptarse a las nuevas necesidades. Una parte que ha adquirido relevancia en estos últimos tiempo es, dentro del Sistema de Gestión de la Empresa, la gestión medioambiental. Todas las empresas deberían tener un sistema de información que les permita prever, controlar e interpretar las distintas situaciones de modo tal que puedan ofrecer a los distintos usuarios la información relevante en el momento oportuno. Un adecuado sistema de información debe permitir elaborar tanto salidas para la gestión como para los usuarios ajenos a la empresa. Debe contener reseñas del presente e información predictiva. La norma ISO 14001 define un sistema de gestión ambiental como “ aquella parte del sistema de gestión que incluye la estructura organizacional, la planificación, las responsabilidades, las prácticas, los procedimientos, los procesos y los recursos para desarrollar, implementar, revisar y mantener la política ambiental” Para elaborar un Sistema de gestión ambiental debemos reconocer primero las variables ambientales, luego debemos fijar la política ambiental de la empresa. La estrategia empresarial debe ser capaz de transformar aquello que a simple vista parece una carga en una ventaja competitiva. Si la empresa desarrolla un esquema de soluciones a corto plazo y de medidas correctivas, evidentemente solo incrementará sus costos. Si por el contrario impone una visión a largo plazo y adopta una posición preventiva, ya sea en el rediseño de sus productos o procesos, en la aplicación de tecnología innovadora, podrá alcanzar una situación tal que todos los partícipes se vean beneficiados. Si bien el sistema de gestión Ambiental es propio de cada empresa las normas ISO 14000, de aplicación voluntaria, aportan una serie de pautas y definiciones acerca de los contenidos. Un Sistema de Gestión Ambiental basado en esta norma constituye una herramienta de gestión que permite a organizaciones de cualquier tipo controlar el impacto de sus actividades, productos o servicios en relación con el medio ambiente. Por su parte las normas ISO 14010 Y 14011 se refieren a los procedimientos de auditoría de los mismos. La información para el control puede ser muy variada y dependerá fundamentalmente de las políticas medioambientales fijadas por la empresa, por lo tanto todo lo que se enumera tiene carácter orientativo. Así podemos mencionar: A) informes de tipo presupuestario que podría incluir partidas tales como inversiones, pasivos relacionados con estas, contingencias, ingresos y costos. B) cuadros comparativos entre filiales y empresas similares C) el Cuadro de Mando. El cuadro de mando merece ser desarrollado con otro grado de detalle ya que constituye un elemento de medición del desempeño y de control de la gestión de una organización. Constituye un elemento dinámico para poder evaluar el futuro de la misma en función de los distintos objetivos definidos, permitiéndonos ver las fuerzas y debilidades. Por su parte dentro de los informes orientados a usuarios ajenos al ente tenemos, además de los Estados Contables de publicación, una nueva tendencia como son las Memorias de Sostenibilidad. Así nos encontramos con el Global Reporting Initiative que responde a un acuerdo internacional elaborado con visión de largo plazo. Su idea es elaborar y difundir, siguiendo la construcción iniciada por la Federación Europea de Expertos Contables (FEE) para el 'reporting' medioambiental, una Guía para la elaboración de Memorias de Sostenibilidad, aplicable globalmente y de manera voluntaria por organizaciones que deseen informar sobre los aspectos económicos, medioambientales y sociales de sus actividades, productos y servicios Esta guía se basa en Principios y en cualidades de la información similares a las de elaboración de Estados Contables. Sin embargo los elementos de la información están definidos por: categoría aspecto e indicadores. Estos últimos podrán ser de carácter general para todas las organizaciones o específicos de acuerdo al producto, servicio, zona geográfica, etc. Una de las principales ventajas es que permite la comparabilidad de las distintas empresas que los elaboren Las empresas, más allá de la responsabilidad ética que les cabe respecto del cuidado del medioambiente y hasta, por un instinto de supervivencia ante un contexto comprometido con el mismo, se han visto obligadas a ampliar el pensamiento estratégico tratando de transformar los posibles mayores costos en una importante ventaja competitiva al reconocer un valor agregado en la información medioambiental que presenten. Date A point or period of time associated with an event in the lifecycle of the resource 2012 Subject The topic of the resource Gestión Ambiental, Información contable, medio ambiente Source A related resource from which the described resource is derived Contabilidad y Auditoría Publisher An entity responsible for making the resource available Universidad de Buenos Aires Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Accounting. Bookkeeping Relation A related resource <a href="http://ojs.econ.uba.ar/index.php/Contyaudit/article/view/160" target="_blank" rel="noreferrer noopener">http://ojs.econ.uba.ar/index.php/Contyaudit/article/view/160</a> https://www.socictopen.socict.org/files/original/d3ccee45362b23b7897e3044c1ab93c4.pdf 471ffd6a792c3bf3b605ff8a182f34bd Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource DESARROLLO DE UN INSTRUMENTO PARA EVALUAR PRERREQUISITOS EN EL SISTEMA HACCP DESENVOLVIMENTO DE UM INSTRUMENTO PARA AVALIAR PRÉ-REQUISITOS NO SISTEMA HACCP DEVELOPMENT OF AN INSTRUMENT TO EVALUATE PREREQUISITES TO HACCP SYSTEM Creator An entity primarily responsible for making the resource NELSON GUTIÉRREZ, EDUARDO PASTRANA, EDWIN RAMÍREZ Description An account of the resource En este artículo se presenta la construcción y validación inicial del instrumento GHYCAL (Gestión de la Higiene y Calidad), aplicable en el diagnóstico de los 7 planes previos de higiene y trazabilidad, necesarios para implantar un protocolo Análisis de Peligros y Puntos Críticos de Control (HACCP) en cualquier empresa del sector agroalimentario. Para su construcción se elaboró un primer instrumento que contenía 78 criterios relacionados con gestión de la higiene en la industria agroalimentaria, que fue sometido a un proceso de validación de contenido por expertos conocedores de temas relacionados con inocuidad, seguridad alimentaria e higiene de alimentos, utilizando la metodología conocida como sesiones Delphi; posteriormente, se realizó el cálculo de confiabilidad utilizando como medida de consistencia interna el coeficiente Alfa de Cronbach, mediante la aplicación del instrumento en 53 empresas del sector agroalimentario; por último, se determinó la validez de criterio, comparando los resultados de aplicación del instrumento GHYCAL con los resultados de aplicación del instrumento Safety and Quality on Food (S&Q), en las mismas 53 empresas del sector agroalimentario. El instrumento final compuesto por 77 ítems contenidos en 7 sets de preguntas que corresponden a los mismos prerrequisitos establecidos en el protocolo HACCP, obtuvo valores de alfa de Cronbach entre 0,83 y 0,94 para los sets de preguntas y de 0,98 para el total del cuestionario, con respecto a la evidencia relacionada con el criterio, los resultados similares permiten adoptar el concepto de validez concurrente.Neste artigo se apresenta a construção e validação inicial do instrumento GHYCAL (Gestão da Higiene e Qualidade); aplicável no diagnóstico dos 7 planos prévios de higiene e rastreabilidade, necessários para implantar um protocolo de Análise de Perigos e Pontos Críticos de Controle (HACCP) em qualquer empresa do setor agroalimentício. Para a sua construção foi elaborado um prímeiro instrumento que continha 78 criterios relacionados com a gestão da higiene na indústria agroalimentícia, que foi submetido a um processo de validação do conteúdo por expertos conhecedores de temas relacionados com a inocuidade, segurança alimentar e higiene de alimentos, utilizando a metodología conhecida como sessões Delphi; posteriormente foi realizado o cálculo de confiabilidade utilizando como medida de consist&etilde;ncia interna o coeficiente Alfa de Cronbach, mediante a aplicação do instrumento em 53 empresas do setor alimentício; por último, foi determinada a validade do critério, comparando os resultados de aplicação do instrumento GHYCAL com os resultados de aplicação do instrumento Safety and Quality on Food (S&Q), nas mesmas 53 empresas do setor agroalimentício. No instrumento final conformado por 77 itens distribuídos em 7 sets de perguntas que correspondem aos mesmos pré-requisitos establecidos no protocolo HACCP, se obtiveram valores de alfa de Cronbach entre 0,83 e 0,94 nos sets de perguntas y de 0,98 no total do questionário, ao respeito á evidencia relacionada com o criterio, os resultados similares permitem adotar o conceito de validade concurrenteThis article presents the construction and initial validation of the instrument 'GHYCAL' (Hygiene and Quality Management) which allows preliminary assessment of the 7 previous hygiene and traceability plans, needed to implement a protocol of Hazard Analysis and Critical Control Points (HACCP) in any company in the food industry to construct it, an initial instrument containing 78 criteria related to hygiene management in the food industry was developed, and it was subject of a process of content validation by experts on innocuity issues, food safety and food hygiene, using the methodology known as Delphi sessions, and thereafter, the calculation of reliability was performed using as a measure of internal consistency the Cronbach's Alpha coefficient, by applying the instrument in 53 food businesses and, finally the criterion validity was determined by comparing the results of the application of the GHYCAL instrument with the results of application of the instrument on Food Safety and Quality (S & Q) in the same 53 food businesses. The final instrument consists of 77 Ítems contained in 7 sets of questions that correspond to the same prerequisites established in the HACCP protocol, getting Cronbach's alpha values between 0.83 and 0.94 for the set of questions and 0.98 for total instrument, regarding the evidence related to the criteria, similar results can adopt the concept of concurrent validity Date A point or period of time associated with an event in the lifecycle of the resource 2010 Subject The topic of the resource Confiabilidad, Confiabilidade, HACCP, Instrumento de avallação, Instrumento de evaluación, Validade, assessment tool, reliability, validez, validity Source A related resource from which the described resource is derived Biotecnología en el Sector Agropecuario y Agroindustrial Publisher An entity responsible for making the resource available Universidad del Cauca Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Agriculture (General), Biotechnology Relation A related resource <a href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1692-35612010000100013" target="_blank" rel="noreferrer noopener">http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1692-35612010000100013</a>