Browsing by Issue Date, starting with "2017-09-01"
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- On some categorical-algebraic conditions in S-protomodular categoriesPublication . Martins-Ferreira, Nelson; Montoli, Andrea; Sobral, ManuelaIn the context of protomodular categories, several additional conditions have been considered in order to obtain a closer group-like behavior. Among them are locally algebraic cartesian closedness and algebraic coherence. The recent notion of S-protomodular category, whose main examples are the category of monoids and, more generally, categories of monoids with operations and Jo\'{o}nsson-Tarski varieties, raises a similar question: how to get a description of S-protomodular categories with a strong monoid-like behavior. In this paper we consider relative versions of the conditions mentioned above, in order to exhibit the parallelism with the "absolute" protomodular context and to obtain a hierarchy among S-protomodular categories.
- Blue accounting: First insightsPublication . Abreu, Rute; David, Fátima; Santos, Luís Lima; Segura, Liliane; Formigoni, HenriqueThis article explores the framework of the marine knowledge, in general, and the blue accounting, in particular. For one side, the seabed, the ocean floor and the subsoil allow to promote several activities to explore these resources. For the other side, the pollution of the marine environment due to intervention of man which damage and the harm marine life produces strong risks and threats to this environment. In the context, marine resources are a public good which is available to everybody, at all time, but without payment or compensations to this collective pressure of human activity. In order to reinforce the marine knowledge, the blue accounting will provide valuable information to the citizen, to the organization and to the society based on accounting standards that identify, measure, value and report this blue growth that is the ocean strategy with new opportunities for marine and maritime sustainability. The fast evolution of the marine knowledge demands profound accounting researches that will study the increasing impact on the use, the management, the associated costs and the new report opportunities of these resources and its value. This article will reduce the negative effect of politics and Governments that forget the blue accounting as essential to support the blue economy and ocean strategy, because sciences are interdepend and scarcity of marine resources demands knowledge to emerge these first insights and then mitigate uncertainties and risks.