Resumen: A nivel global, el parque construido residencial acusa distintos niveles de obsolescencia y elevados consumos de energía. Por tanto, resulta imperativo propiciar el ahorro energético mediante medidas de mejora de la eficiencia edilicia en la rehabilitación y remodelación de las unidades de vivienda. Por esto, el objetivo del trabajo es analizar las diversas maneras de evaluar la eficiencia energética a través de la diacronicidad de las reformas introducidas durante su uso, con énfasis en las variaciones de la envolvente. El método utilizado es un estudio teórico-cualitativo, estructurado en dos etapas que permiten abordar el contexto normativo vigente en 31 países. Se concluye que los métodos de evaluación examinados aplican un criterio sincrónico, sin considerar la dinámica de los procesos de cambios de las viviendas. Conjuntamente, se rescatan por su relevancia, potencialidad y la particular modalidad de abordaje de la envolvente, las normativas de Brasil, Austria, Bélgica, Alemania y Chipre.

Abstract: Globally, the residential building stock shows different levels of obsolescence and high energy consumption. Therefore, it is imperative to promote energy savings through measures to improve building efficiency in the rehabilitation and remodeling of housing units. The objective of this work is to analyze the different ways of evaluating energy efficiency through the diachronicity of the renovations introduced during their use, with emphasis on the variations of the building envelope. The method used is a theoretical-qualitative study, structured in two stages that allow addressing the regulatory context in force in 31 countries. It is concluded that the evaluation methods examined apply a synchronic criterion, without considering the dynamics of housing change processes. Together, the regulations of Brazil, Austria, Belgium, Germany, and Cyprus are highlighted for their relevance, potential and approach to the envelope.

Resumo O uso e as mudanças na cobertura da terra estão afetando o meio ambiente global e os ecossistemas das diferentes biosferas. O monitoramento, relatório e verificação (MRV) dessas mudanças são de extrema importância, pois muitas vezes resultam em várias consequências ambientais globais, como degradação da terra, erosão em massa, deterioração do hábitat, bem como micro e macroclima das regiões. As tecnologias avançadas, como sensoriamento remoto (RS) e sistema de informações geográficas (SIG), são úteis para determinar / identificar essas mudanças. Na área de estudo atual, as mudanças nos estoques de carbono, principalmente em áreas florestais, estão resultando em uma dinâmica considerável dos estoques de carbono como resultado das mudanças climáticas e do sequestro de carbono. Este estudo foi realizado no distrito de Diamer de Gilgit Baltistan (GB), Paquistão, para investigar a mudança na mudança de cobertura / mudança de uso da terra (particularmente uso de terras florestais), bem como o potencial de sequestro de carbono das florestas no distrito durante quase os últimos 25 anos. A cobertura da terra, os dados temporais do Landsat (nível 1, LIT), foram baixados do USGS EROS (2016), para 1979-1989, 1990-2000 e 2001-2012. Mudanças nos usos da terra, particularmente na cobertura florestal, foram investigadas usando técnicas de SIG. O inventário florestal foi realizado por meio de técnicas de amostragem aleatória. Um lote padrão de 0,1 ha (n = 80) foi estabelecido para determinar a densidade das árvores, volume, biomassa e estoques de C. A simulação dos estoques de C foi realizada pela aplicação do modelo CO2FIX com a entrada de dados do inventário. Os resultados mostraram uma diminuição na cobertura florestal e de neve na região de 1979 a 2012. Da mesma forma, diminuição foi observada no volume da árvore, biomassa das árvores, dinâmica dos estoques de C e diminuição na densidade das árvores, respectivamente. É recomendado que precisemos de mais projetos como o BTAP (Billion Tree Afforestation Project) e o projeto Green Pakistan para aumentar a cobertura florestal, controlar as mudanças no uso da terra, proteger o ecossistema florestal e proteger a cobertura de neve.

Abstract Land use and land cover change are affecting the global environment and ecosystems of the different biospheres. Monitoring, reporting and verification (MRV) of these changes is of utmost importance as they often results in several global environmental consequences such as land degradation, mass erosion, habitat deterioration as well as micro and macro climate of the regions. The advance technologies like remote sensing (RS) and geographical information system (GIS) are helpful in determining/ identifying these changes. In the current study area, changes in carbon stocks, notably in forest areas, are resulting in considerable dynamics of carbon stocks as a result of climate change and carbon sequestration. This study was carried out in the Diamer district of the Gilgit Baltistan (GB) Pakistan to investigate the change in cover change/land use change (particularly Forest Land use) as well as carbon sequestration potential of the forests in the district during almost last 25years. The land cover, temporal Landsat data (level 1, LIT) were downloaded from the USGS EROS (2016), for 1979-1989, 1990-2000 and 2001-2012. Change in land uses, particularly forest cover was investigated using GIS techniques. Forest inventory was carried out using random sampling techniques. A standard plot of size 0.1 ha (n=80) was laid out to determine the tree density, volume, biomass and C stocks. Simulation of C stocks was accomplished by application of the CO2FIX model with the data input from inventory. Results showed a decrease in both forest and snow cover in the region from 1979-2012. Similarly decrease was seen in tree volume, tree Biomass, dynamics of C Stocks and decrease was in occur tree density respectively. It is recommended we need further more like project such as BTAP (Billion Tree Afforestation Project) and green Pakistan project to increase the forest cover, to control on land use change, protect forest ecosystem and to protect snow cover.

Resumo O pagamento por serviços ecossistêmicos (PES) é um mecanismo no qual um consumidor é capaz e está pronto para pagar pela proteção do serviço ecossistêmico preciso e deve haver um provedor, como sociedades locais, que recebe um recurso econômico, que, em troca, deve ter capacidade para manter esse serviço ecossistêmico. A avaliação econômica fornece a base para o pagamento de serviços ecossistêmicos. Portanto, o objetivo deste estudo foi avaliar os serviços de turismo e estoque de carbono do território da capital de Islamabad (ICT), Paquistão. Duas zonas florestais (Chirpine e Scrub) do território da capital de Islamabad (ICT) foram selecionadas para estimativa do estoque de carbono e seus créditos de carbono e valor de carbono. Uma pesquisa baseada em questionário foi realizada para turismo como pagamento por serviços ecossistêmicos. O método para avaliação do estoque de carbono foi a amostragem sistemática para a floresta de Chirpine, enquanto a amostragem aleatória foi feita para a floresta de cerrado. O tamanho da parcela de amostragem foi de 17,84 m de raio, e um total de 93 parcelas (49 zona Scrub e 44 zona Chirpine) foi considerado na área de estudo. O estoque de carbono de ambas as zonas (zona Chirpine e Scrub) é de 22.556,75 ton/ha (Chirpine 20.105,79, Scrub 2.450,96), e o dióxido de carbono total sequestrado por ambas as zonas é de 82.557,72 ton/ha (Chirpine 73.587,2, Scrub 8.970,52); créditos totais de carbono de ambas as zonas são 302.160,87 (Chirpine 269.328,97, Scrub 32.831,9), e o valor de carbono tanto do Chirpine quanto da zona de scrub é 4.532.418,92 $ (Chirpine 4.039.937,09 $, Scrub 492481,83 $). Da mesma forma, do ponto de vista do turismo, em Shakar Parian 94% dos turistas concordaram com o PES, enquanto 6% discordaram do PES (6% dos turistas não concordaram em contribuir para o PES, 40% concordaram com a contribuição de R$ 5 e 54% para R$ 10). além disso, no Lake View Park, 97% dos turistas concordaram e 3% discordaram (no Lake View Park, 5% dos turistas discordaram da contribuição do PES, enquanto 32% concordaram em R$ 5 e 63% foram em R$ 10). Em Damen e Koh, cerca de 87% dos turistas concordaram e 13% discordaram (24% concordaram com a contribuição de R$ 5 e 63% dos turistas concordaram com a contribuição de R$ 10). No Jardim Zoológico de Marghazar, 93% dos turistas concordaram (22% aceitaram a contribuição de R$ 5 e 71% dos turistas aceitaram contribuir com R$ 10) e 7% discordaram para PES. enquanto 7% turistas não foram acordados para contribuição. O PSA pode ser implementado para compensar o gestor florestal e de parques para garantir uma melhor gestão de florestas e parques. Devido à localização privilegiada e beleza cênica do ICT, possui enorme potencial para implementação de mecanismo de PSA para manejo e conservação florestal sustentável. Portanto, recomenda-se que a autoridade de desenvolvimento da capital (CDA) de Islamabad elabore um plano para implementação de PES em florestas e parques de ICT para sua gestão sustentável de recursos recreativos e florestais.

Abstract Payment for ecosystem services (PES) is a mechanism where a consumer is able and ready to pay for the protection of the precise ecosystem service and there must be a provider such as local societies receiving an economic resource, who in return, must have the ability to maintain that ecosystem service. Economic valuation provides basis for payment for ecosystem services. Therefore, objective of this study was to evaluate tourism and carbon stock services of the Islamabad Capital Territory (ICT), Pakistan. Two forest zones (Chirpine and Scrub) of Islamabad capital territory (ICT) were selected for estimation of carbon stock and their carbon credits and carbon worth, a questionnaire-based survey was conducted for tourism as a payment for ecosystem services. The method for carbon stock assessment was systematic sampling for Chirpine forest whereas random sampling was done for scrub forest. The size of sampling plot was 17.84 m radius, and a total of 93 plots (49 Scrub zone and 44 Chirpine zone) was taken in the study area. The carbon stock of both zones (Chirpine and Scrub zone) is 22556.75 ton/ha (Chirpine 20105.79, Scrub 2450.96) and total carbon dioxide sequestered by both zone is 82557.72 ton/ha (Chirpine 73587.2, Scrub 8970.52), total carbon credits of both zone is 302160.87 (Chirpine 269328.97, Scrub 32831.9) and the carbon worth of both Chirpine and scrub zone is 4532418.92 $ (Chirpine 4039937.09$, Scrub 492481.83$). Similarly, from tourism point of view, in Shakar Parian, 94% tourists were agreed for PES whereas 6% were disagreed for the PES (the 6% tourist were disagreed to contribute for PES, 40% were agreed for Rs.5 contribution and 54% for Rs.10.). moreover, in Lake view Park, 97% tourists were agreed and 3% are disagreed (In Lake View Park 5% tourists were disagreed for the PES contribution whereas 32% were agreed for Rs.5 and 63% were for Rs.10). In Damen e Koh, around 87% tourist were agreed and 13% were disagreed, (24% were agreed for the contribution of Rs.5 and 63% tourists were agreed for the contribution of Rs.10). In Marghazar Zoo, 93% tourists were agreed (22% were agreed for contribution of Rs.5 and 71% tourist were agreed for contribution of Rs.10) and 7% are disagreed for PES whereas 7% tourists were not agreed for contribution. PES may implement to compensate forest and parks manager to ensure better management of the forests and parks. Due to prime location and scenic beauty of the ICT, it has huge potential for implementation of PES mechanism for sustainable forest management and conservation. Therefore, it is recommended that Capital Development Authority (CDA) Islamabad should devise a plan for implementation of PES in forests and parks of ICT for its sustainable management of recreational and forest resources.

ABSTRACT In this study, the length-weight relationships (LWRs) and length-length relationships (LLRs) of 16 marine fish species-important component of fishery production models-were estimated. The specimens were collected monthly from commercial gillnet fisheries from November 6, 2018 to October 30, 2019 in Vietnamese waters. In total, 7,426 individuals had their total length (TL), fork length (FL) and total body weight (W) measured. LWRs were calculated using the logarithmic transformation of the linear regression equation logW = loga + b*logTL, while LLRs were determined using a linear regression model: TL = a + b*FL. In addition, 95% confidence intervals (CIs) were estimated for the model parameters. The results showed that all regression parameters were highly significant (p < 0.001), with coefficients of determinations (R 2 ) > 0.9412 for all species. The a (intercept) values ranged from 0.0025 to 0.4, and the b (slope) values ranged from 2.53 to 3.28. TL and FL were highly correlated (p < 0.001 and R 2 > 0.9422 for all parameters), and a and b ranged from -9.12 to 15.85 and 0.87 to 1.45, respectively. The results provide the key morphology parameters, which are beneficial for fishery researchers and managers in stock assessment, administration and conservation. study lengthweight (LWRs lengthlength (LLRs 1 speciesimportant species important modelswere models 6 201 30 waters 7426 7 426 7,42 TL, , (TL) (FL W (W measured blogTL logTL b*logTL bFL b*FL addition 95 CIs (CIs p 0.001, 0001 0 001 0.001) 09412 9412 0.941 intercept (intercept 00025 0025 0.002 04 4 0.4 slope (slope 253 53 2.5 328 3 28 3.28 0.00 09422 9422 0.942 parameters) 9.12 912 9 12 -9.1 1585 15 85 15.8 087 87 0.8 145 45 1.45 respectively assessment conservation 20 742 42 7,4 (TL 000 00 0941 941 0.94 0002 002 0. 25 5 2. 32 3.2 0.0 0942 942 9.1 91 -9. 158 8 15. 08 14 1.4 74 7, 094 94 0.9 3. 9. -9 1. 09 -

This study explores how pre-service mathematics teachers build alternative model simulations of real-world scenarios. Inclusion in the formal structures for wealth generation and accumulation is a fervently debated issue in South Africa. Share owning in companies listed on the Johannesburg Stock Exchange (JSE) in South Africa is one of many wealth-building tools. Related discussions evolved on the spread of share ownership among black and white citizens. Two mathematically motivated positions were reported in a newspaper. In one of their mathematics courses, prospective mathematics teachers were presented with the article and asked to reflect on it with the prompt 'Which of these two methods for determining the "number of Black South Africans holding shares on the JSE" would your group support?' Audio- and video-recorded data were collected and subjected to thematic analysis. The themes that emerged from the analysis were economic empowerment, authority of research and trustworthiness of information. The discussions reflected on the complexities and rationalities involved in decision-making of mathematically driven opposing positions on issues of social importance. The mathematically derived results of such issues will eventually be resolved in the political field. The findings revealed that building of alternative mathematical models by pre-service mathematics teachers begins with an explicit problem setting, followed by the development of mathematical models that included real-world problems. CONTRIBUTION: This article contributes to pre-service mathematics teacher education by exploring how such teachers deal with the issue of critical engagement of mathematically based arguments, highlighted in the Curriculum Assessment and Policy Standards (CAPS) document for school mathematics.

Sheep farming plays a significant role in generating economic opportunities and employment on a global scale. It is a vital support system for rural economies, mainly where agricultural alternatives are scarce, like farmers living in arid and semiarid areas. This article aims to investigate andpromote sustainable communal sheep farming practices and examine the significance of the weaning percentage and how it determines the communal wool industry's success, economic viability, and sustainability. Additionally, the article will address the challenges these farmers face in sweet-, sour-and mixed grass veld types. Furthermore, the article will explore the impact of lambing seasons and flock structures on ewe productivity and identify strategies to mitigate adverse effects in communal sheep flocks. Lastly, the article will discuss management practices in sheep production systems, considering their economic and environmental sustainability. The mean weaning percentage, a critical indicator of reproductive success and productivity, was 48.78%, reflecting substantial dispersion within a sample population of 9 603 sheep across 351 farmers' interviews. Pure breeding exhibits a 5.6% higher weaning percentage than crossbreeding. In cases where there was inbreeding, the weaning percentage was 11.3% lower than that of flocks using unrelated rams. Statistical analysis further underscores the substantial influence (p<0.001) of consistent dissemination of production and reproduction technical information, facilitated through governmental initiatives and stakeholder engagements, in driving these improvements. Best sheep and health management practices are paramount for enhancing the weaning percentage of sheep flocks. The quality of grazing and the utilisation of well-adapted breeding stock are pivotal factors. Statistical analysis reveals a significant impact (p<0.05) of rotational grazing with a herding effect (extensive grazing) compared to free grazing (continuous grazing) with minimal management. Integrating labourers into communal sheep enterprises profoundly influences various operations, notably sheep herding, where they safeguard animals, identify health issues, and guide flock movements to optimal grazing areas, enhancing nutrition and weaning percentages.

On 11 September 2001, the world witnessed a drastic change in the global security landscape that influenced the dynamics of United States counterterrorism. The United States expanded its global alliances, including its financial assistance and cooperation scope, in East Africa as well. A fundamental transformation in the United States Defence Foreign Policy towards Africa was marked by a growing reliance by the United States on African partners, such as Kenya. Despite visible power disparities between the United States and Kenyan asymmetric relations, the two states set an unmatched counterterrorism partnership in East Africa - even with the growing criticism of the United States militarisation in some parts of Africa, such as in the Sahel region, which remains prone to coups despite enduring counterterrorism interventions by the United States. What is particularly interesting is how the asymmetric relations between the United States and Kenya enhanced a stable and multidimensional implementation of counterterrorism in East Africa. The dynamics of these asymmetric relations on counterterrorism demystify the perception that asymmetric relations between powerful and weak states are inherently unstable. Employing secondary data, the study on which this article reports, sought to deconstruct such rhetoric by conceptualising asymmetry whilst identifying five main conceptualisations of asymmetry theory that characterises the asymmetric relations between the United States and Kenya. Thereafter, by taking stock of the multidimensional efforts by the United States and Kenya, it is argued that triangular asymmetries are the significant force multipliers of stability and normalcy in asymmetric relations.

Abstract Quantifying the stocking of trees by means of allometric relationships within a stand favors better forest management, timber harvesting and helps to estimate losses due to illegal logging. The objective of this study was to represent in a quantitative way the allometric relationships between the variables of forest interest for Juniperus deppeana, a species of restricted use. Several allometric models were fitted with 1 096 pairs of data for stump (sd), normal (nd), and crown (cd) diameters, total height (Th), and volume (V) of trees of two growth conditions in natural forests of northern and western Tlaxcala State, Mexico. An average statistical improvement of 16.63 % in the explanation of sampling variability and a reduction of 18.53 % in bias were obtained by including the site as a random effect in the mixed-effects modeling approach. Validation of the estimates with data that are independent of the adjustment showed no significant differences. Consistently, the estimates of cd, Th, or V as a function of sd were conservative compared to when nd is used as an explanatory variable. Models n d = 2.5413 + 0.6778 × s d, R 2 =0.8187; c d = 0.4513 × n d 0.7733, R 2 =0.8195; T h = 1.3382 × n d 0.5039, R 2 =0.6281, and V = 0.0003 × n d 2.1005, R 2 =0.9563 proved to be reliable for reconstructing the mensuration characteristics of trees in stands affected by illegal logging activities, and for accurately quantifying the actual stock of this species' forests, they can be a reliable option for Juniperus deppeana forest management plans.

Resumen Cuantificar las existencias del arbolado por medio de las relaciones alométricas dentro de un rodal favorece una mejor gestión forestal, aprovechamiento maderable y ayuda a estimar las pérdidas por cortas clandestinas. El objetivo del presente estudio fue representar de manera cuantitativa las relaciones alométricas entre las variables de interés forestal para Juniperus deppeana, especie de aprovechamiento restringido. Se ajustaron distintos modelos alométricos con 1 096 pares de datos de los diámetros de tocón (dt), normal (dn) y de copa (dc), altura total (At) y volumen (V) de árboles de dos condiciones de crecimiento en bosques naturales del norte y poniente de Tlaxcala, México. Se obtuvo una mejora estadística promedio del 16.63 % en la explicación de la variabilidad muestral y una reducción de 18.53 % en el sesgo al incluir el sitio como efecto aleatorio en el enfoque de modelos de efectos mixtos. La validación de las estimaciones con datos independientes al ajuste no mostró diferencias significativas. De manera consistente, las estimaciones de dc, At o V en función del dt fueron conservadoras en comparación a cuando se utiliza como variable explicativa al dn. Los modelos d n = 2.5413 + 0.6778 × d t, R 2 =0.8187; d c = 0.4513 × d n 0.7733, R 2 =0.8195; A t = 1.3382 × d n 0.5039, R 2 =0.6281 y V = 0.0003 × d n 2.1005, R 2 =0.9563 evidenciaron ser confiables para reconstruir las características dasométricas del arbolado dentro de los rodales afectados por actividades de clandestinaje, y para cuantificar las existencias reales de los bosques de esta especie de forma precisa. Debido a lo anterior, pueden ser una alternativa confiable para la elaboración de planes de manejo forestal para Juniperus deppeana.

Abstract. Stock assessment of the striped marlin from the Mexican Pacific coast was done with historical (1963-2014) catch and effort data provided by commercial and recreational fleets, including bycatch data. Eight fishery-independent indices of relative abundance were used to fit a biomass dynamic model by maximum likelihood. For the most recent period (2015-2019), stock status was evaluated through simulations with the fitted model and available catch-per-unit-effort data of the recreational fleets as reference framework. Results indicated that up until 2014, striped marlin abundance showed 3 different trends. The first one was a decreasing trend from 1964 to 1977, where the catch and effort of commercial fleets exceeded the maximum sustainable yield (MSY) and the level of effort to reach MSY, respectively. The second one occurred from 1977 to 1990, and it was a stable trend with low abundance, less than the abundance when MSY is reached; this change was related to the reduction of commercial effort, although catches greater than the MSY were observed. The third one occurred from 1990 to 2014, and it showed increasing abundance due to the cessation of commercial fleets. This increase, however, has become slower because of the development of the recreational fishery and the increased bycatch. After 2014, the indicator estimated with the data from the recreational fleets suggested a shift in abundance; according to simulations, the fishing mortality was insufficient to explain this change. It is hypothesized that the natural mortality of striped marlin has been high since the mid-2010s. Conditions that could influence this situation and their implications on fishery management are discussed.

Resumen. Se evaluó el estado de explotación del marlin rayado en el Pacífico mexicano con datos históricos (1963-2014) de captura y esfuerzo de flotas comerciales y deportivas, incluso datos de captura incidental. Se estimaron 8 indicadores de abundancia relativa independientes para ajustar un modelo dinámico de biomasa por máxima verosimilitud. Para el periodo más reciente (2015-2019), se evaluó el estado de explotación a través de simulaciones hechas con el modelo ajustado, y se tomó como referencia los datos disponibles de captura por unidad de esfuerzo de las flotas deportivas. Los resultados indicaron que hasta 2014, la abundancia del marlin rayado ha pasado por 3 etapas diferentes. La primera fue una tendencia decreciente de 1964 a 1977, donde las capturas y el esfuerzo de las flotas comerciales excedieron, respectivamente, el máximo rendimiento sostenible (MRS) y el esfuerzo para alcanzar el MRS. La segunda ocurrió de 1977 a 1990, y fue una tendencia estable de baja abundancia, inferior a la abundancia cuando se alcanza el MRS; este cambio se relacionó con la reducción del esfuerzo de las flotas comerciales, aunque con capturas superiores al MRS. La tercera ocurrió de 1990 a 2014, y mostró una tendencia al incremento de la abundancia, debido al cese de operaciones de las flotas comerciales. Este incremento ha sido lento debido al desarrollo de la pesca deportiva y al incremento de las capturas incidentales. Después de 2014, el indicador para las flotas deportivas sugirió un cambio en la abundancia; de acuerdo con las simulaciones, la mortalidad por pesca fue insuficiente para explicar dicho cambio. Se plantea como hipótesis que la mortalidad natural del marlin rayado ha sido alta desde la década de 2010. Se discuten las condiciones que pudieron influir en esta situación y sus implicaciones en el manejo pesquero.

ABSTRACT The objective was to estimate the most profitable management regimes and the potential for mitigating greenhouse gases by the growth of trees in silvopastoral systems with eucalyptus established in natural grasslands in areas of family ranchers, in the region of Bagé (RS). Data were collected on growth and forest production in silvopastoral systems located in 15 rural properties, surveying the implementation costs, and the dimensions and value of the forest assortments practiced in the region. The plantations were stratified by genetic material, initial planting spacing and soil type and, after that, the simulation was performed with the aid of SisILPFE.dunnii and SisILPFeucalipto software. The definition of the best management regime was obtained by calculating the Annualized Net Present Value (NPV) and the Internal Rate of Return (IRR), using the Planin software. For the most profitable management regime, the calculation of the mitigation of greenhouse gases was carried out following the conditions for obtaining the Carbon Neutral Meat protocol. It was estimated that management regimes with thinning and a rotation age between 14 and 18 years for the best and worst sites, respectively, have greater profitability and potential to mitigate methane emissions from cattle. The stocking rate neutralized by trees has the potential to be higher than the stocking rate commonly used in native pastures in the Pampa, generating a carbon surplus that could be used to remunerate cattle breeders for environmental services. ranchers RS. RS . (RS) 1 properties costs material SisILPFEdunnii SisILPFE dunnii software NPV (NPV IRR, IRR , (IRR) protocol sites respectively Pampa services (RS (IRR

RESUMO O objetivo foi estimar o regime de manejo mais rentável e o potencial de mitigação de metano entérico pelo crescimento das árvores em sistemas silvipastoris com eucalipto estabelecidos em pastagens nativas em áreas de pecuaristas familiares, na região de Bagé (RS). Foram coletados dados de crescimento e produção florestal em 15 propriedades rurais, levantados os custos de implantação, as dimensões e valor dos sortimentos florestais praticados na região. Os plantios foram agrupados por material genético, espaçamento e tipo de solo e, após, realizada a simulação com auxílio dos softwares SisILPFE.dunnii e SisILPFeucalipto para a obtenção de estimativas de crescimento e produção. A definição do melhor regime de manejo foi obtida pelo cálculo do Valor Presente Líquido Anualizado (VPLA) e da Taxa Interna de Retorno (TIR), com uso do software Planin. Para o regime de manejo mais rentável em cada grupo, foi realizado o cálculo da mitigação de gases de efeito estufa seguindo as condicionantes para a obtenção do selo Carne Carbono Neutro. Estimou-se que regimes de manejo com o emprego de desbastes e uma idade de rotação entre 14 e 18 anos para os melhores e piores sítios, respectivamente, apresentam maior rentabilidade e potencial para mitigar as emissões de metano dos bovinos. A taxa de lotação animal neutralizável pelas árvores tem potencial para ser superior à taxa de lotação comumente empregada em pastagens nativas no Pampa, gerando um excedente de carbono que poderia ser utilizado para a remuneração dos produtores por serviços ambientais. familiares RS. RS . (RS) 1 rurais implantação genético após SisILPFEdunnii SisILPFE dunnii VPLA (VPLA TIR, TIR , (TIR) Planin grupo Neutro Estimouse Estimou se sítios respectivamente bovinos Pampa ambientais (RS (TIR

RESÚMEN Tradicionalmente se ha utilizado el modelo de von Bertalanffy como patrón único en el estudio del crecimiento de los peces, considerándolo a priori como el único modelo que se ajusta a los datos de longitud-edad de las especies; una consideración que genera incertidumbres en los valores de los parámetros de crecimientos que son estimados, por cuanto se sabe que existen otros modelos de crecimiento que podrían ajustarse igualmente a los datos de longitud-edad. En este sentido, en la región del Orinoco Medio se hizo anteriormente un estudio del crecimiento de Brachyplatystoma rousseauxii utilizando el modelo tradicional de von Bertalanffy, y los resultados fueron usados posteriormente para evaluar la población; de ahí que el objetivo del presente trabajo fue validar los resultados del trabajo anterior, ajustando los mismos datos de longitud-edad a los modelos de crecimiento de la familia U Richards, y seleccionando el de mejor ajuste usando el Criterio de la Información de Akaike (AIC). Tal como se demostró en el primer trabajo, el modelo tradicional de von Bertalanffy se ajustó a los datos longitud-edad retro calculados, pero solo en un 35,4 %; mientras que la mayoría (64,6 %) se adaptó a los modelos U von Bertalanffy, U Logístico y U Gompertz, sin superioridad alguna de ninguno de ellos en el ajuste. Los parámetros de crecimiento estimados a partir de un modelo promedio fueron algo diferente a los obtenidos en el trabajo anterior, y por lo tanto se hace necesario reevaluar el recurso, para conocer realmente su nivel de explotación en el Orinoco Medio.

ABSTRACT Traditionally, the von Bertalanffy model has been used as the only standard in the study of fish growth, considering it a priori as the only model that fits the length-age data of the species; a consideration that generates uncertainties in the values of the growth parameters that are estimated, since it is known that other growth models could also fit the length-age data. In this sense, in the Middle Orinoco region, a study of Brachyplatystoma rousseauxii growth was previously done using the traditional von Bertalanffy model, and the results were subsequently used to evaluate the population; hence the objective of the present work was to validate the results of the previous work, fitting the same length-age data to the growth models of the U Richards family, and selecting the best fit using the Akaike Information Criterion (AIC). As demonstrated in the first paper, the traditional von Bertalanffy model fitted the back-calculated length-age data, but only 35;4 %; while the majority (64,6 %) fitted the U von Bertalanffy, U Logistic, and U Gompertz models, with no superiority of any of them in the fit. The growth parameters estimated from na average model were somewhat from those obtained in the previous work, and therefore necessary to re-evaluate the resource to know its level of exploitation in the Middle Orinoco.

RESUMEN Los suelos pueden actuar como sumideros de carbono y mitigar el calentamiento global. Esto genera interés en determinar cómo las prácticas agrícolas afectan las reservas de carbono orgánico del suelo (COS). La fertilización produce aumentos en el COS y se han calculado coeficientes de su impacto a nivel global. El objetivo fue determinar si la práctica de la fertilización conduce al secuestro de carbono en la Región Pampena de Argentina. Se realizó un metanálisis de estudios locales para determinar cómo la fertilización afecta el COS en los suelos agrícolas. Se compilaron cuarenta estudios que presentaban datos de 27 experimentos de los cuales se extrajeron 109 comparaciones de existencias de COS entre tratamientos fertilizados y no fertilizados. La fertilización determinó un aumento significativo de ca. 3% en la reserva de COS de la capa superior del suelo (0-20 cm). En los casos en los que la dosis de nutrientes aplicados estuvo bien definida (n= 71), el aumento promedio en el COS fue de ca. 1 t ha-1. Este aumento fue mucho menor que los aumentos de COS informados en la literatura y que la huella de carbono de los nutrientes aplicados (2,31 t Ceq. ha-1). Incluso suponiendo que el aumento relativo del COS en el subsuelo fuera similar al medido en la capa superficial, las emisiones de gases de efecto invernadero procedentes de la aplicación de fertilizantes no serían compensadas por el carbono secuestrado en el suelo. La fertilización es una práctica que tiene bajo impacto en el COS y no mitiga el calentamiento global en la Región Pampeana. En esta región no se deben aplicar los coeficientes de aumento de carbono por fertilización determinados en otras regiones del mundo.

ABSTRACT Soils can act as carbon sinks mitigating global warming. This generates interest in determining how agricultural practices affect the stock of soil organic carbon (SOC). Fertilization increases SOC stocks and its impacts have been calculated at a global level. The aim of this study was to determine if fertilization leads to carbon sequestration in the Pampas of Argentina. A meta-analysis of local studies was performed to determine how fertilization impacts SOC stocks in agricultural soils. Forty studies were compiled presenting data from 27 experiments from which 109 comparisons of SOC stocks between fertilized and unfertilized treatments were extracted. Fertilization caused a significant increase of ca. 3% in the topsoil (0-20 cm) SOC stock. When nutrients application rate could be accurately defined (n= 71), the average increase in SOC stock was ca. 1 t ha-1. Increments were much smaller in comparison with those reported in literature and the carbon footprint of applied nutrients (2.31 t Ceq. ha-1). Even if increments in SOC stock in the subsoil were similar to those measured in the topsoil, greenhouse gas emission from fertilizer application would not be offset by the carbon sequestered in the soil. Fertilization has a low impact on SOC stocks and does not compensate greenhouse gases emissions in the Pampas. Rates of SOC increments resulting from fertilization identified in other regions of the world should not be applied in this region.

Abstract Purpose: The purpose of this paper is to determine the impact of corporate investments in corporate social responsibility (CSR), measured by the environmental, social and government (ESG) rating, on the market valuation of a firm's stocks and to explain the regional differences in the degree of this influence. Design/methodology/approach: The empirical study uses linear and non-linear panel regression models for a panel sample of 951 firms listed in Asia, North America and Europe operating in innovative industries. Findings: The CSR score was found to be significant in terms of stock excess return on the regional level. However, this finding cannot be extrapolated to the global scale. ESG rating is priced by the European and North American markets negatively, while in the Asian market, it is positive. This penalty (negative influence) is greater than the reward for one point increase in ESG rating. Practical implications: The results of this empirical study could be used by firms' managers to adjust strategies aimed at stock value growth and by investors to select an investment strategy to maximize return. Originality/value: The impact of investments in CSR on stock excess return over a defined benchmark is assessed. The study reveals regional differences in the impact of CSR investment using a sample of Asian, European and North American firms. The authors apply a more advanced lagged CSR performance (d.ESG) assessment based on the methodology of Zhang and Rajagopalan (2010).

ABSTRACT This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis. (MD VD (VD theories size leverage profitability theory hypothesis Furthermore (nature considered literature limitedscope limited scope reporting Therefore standardsetting standard setting bodies authorities 202 Lisboa used variables entitys entity s assessment respectively 20 2

RESUMO Este artigo visa identificar os fatores explicativos dos níveis de divulgação obrigatória (DO) e de divulgação voluntária (DV) relacionados às taxas de desconto, com base em teorias de divulgação. O tamanho, a alavancagem, a rentabilidade e as empresas de auditoria foram selecionados a partir de diferentes teorias, a saber: teoria da agência, teoria da sinalização, teoria positiva da contabilidade - incluindo a hipótese do custo político, e a teoria do custo do capital. Além disso, a materialidade (peso dos itens) e a relevância (natureza) do tópico também foram consideradas, com base nas evidências já obtidas na literatura. As pesquisas sobre as divulgações relacionadas às taxas de desconto foram avaliadas como um tópico incidental ou a partir de uma análise de escopo limitado, particularmente em respeito às Dos. Este trabalho avalia o tópico mencionado como seu objeto específico de análise tanto para DO como para DV. O uso da taxa de desconto vem assumindo uma importância crescente nos relatórios financeiros. Portanto, esse tópico deve merecer atenção especial por parte dos organismos internacionais de normalização. O entendimento do conjunto adequado de itens a serem divulgados e a compreensão dos fatores que explicam sua divulgação, alinhados com os esforços para assegurar seu cumprimento pelas autoridades legais, podem contribuir para reduzir assimetrias e aumentar a transparência nos relatórios financeiros das entidades. Este estudo utiliza o método de pesquisa de arquivo e análise de conteúdo de relatórios e contas consolidadas para o ano de 2020 das entidades listadas na Euronext Lisboa. Foram utilizados modelos de regressão, tendo índices de divulgação relacionados às taxas de desconto como variáveis dependentes. Foi encontrada associação positiva entre as divulgações relacionadas às taxas de desconto e o tamanho da entidade, assim como a materialidade e a relevância, avaliada pelo peso dos itens e a natureza do tópico em avaliação, respectivamente. Este trabalho acrescenta novos fatores explicativos sobre as DVs e Dos relacionados às taxas de desconto em uma perspectiva de análise mais extensa. (DO DV (DV alavancagem saber agência sinalização político capital disso (natureza consideradas literatura limitado Portanto normalização legais 202 Lisboa regressão dependentes entidade avaliação respectivamente extensa 20 2

ABSTRACT Climate-smart agriculture (CSA) practices, mainly no-tillage (NT), cover cropping (CC), soil fertilization with organic amendments (OA), and crop-livestock (CL) and crop-livestock-forestry (CLF) systems, has been widely adopted in areas from Brazilian Cerrado. The CSA may partly offset former soil C losses and contribute to climate change mitigation. However, contradictory findings brought uncertainties about the effect of CSA on soil C. Here, by a systematic review of 87 papers and using 621 data pairs, we provided a pervasive biome-scale analysis of soil C stock changes associated with the adoption of CSA across Brazilian Cerrado. All CSA practices evaluated showed average positive rates of C stock change, indicating a general tendency of soil C accretion after its adoption. In areas under NT, CC and CLF, greater rates were estimated for the deeper soil profile evaluated (0.00-1.00 m) (1.24 ± 0.85, 0.54 ± 0.54 and 1.00 ± 1.47 Mg ha–1 yr–1, respectively), while OA and CL showed more soil C accretion when the assessment was limited down to 0.10 m depth (0.82 ± 0.60 and 0.59 ± 0.66 Mg ha–1 yr–1, respectively). Unfortunately, the lack of basic information precluded any attempt to statically compare our estimations. In this sense, we must be cautious in stating that soil C sequestration occurs at those rates after the adoption of CSA practices. Despite these limitations, the results clearly show that the diversification and intensification of agricultural areas in the Cerrado by the adoption of CSA is a promising pathway to increase soil C stocks, and consequently, contribute to climate change mitigation and adaptation. Finally, our findings emphasize the importance of efforts that stimulate farmers to adopt these practices on large scale, such as Brazil’s Low-Carbon Agriculture Plan, besides providing sound empirical evidence about the role of soil C sequestration in Brazil achieving its Nationally Determined Contributions commitments. Climatesmart Climate smart (CSA notillage no tillage NT , (NT) CC, (CC) OA, (OA) croplivestock crop livestock (CL croplivestockforestry forestry CLF (CLF systems However Here 8 62 pairs biomescale biome scale 0.001.00 000100 0.00 0 00 1 (0.00-1.0 1.24 124 24 (1.2 085 85 0.85 054 54 0.5 100 1.0 147 47 1.4 ha1 ha ha– yr1 yr yr–1 respectively, respectively respectively) 010 10 0.1 0.82 082 82 (0.8 060 60 0.6 059 59 066 66 respectively. . Unfortunately estimations sense limitations stocks consequently adaptation Finally Brazils s LowCarbon Low Carbon Plan commitments (NT (CC (OA 6 001 0.001.0 00010 000 0.0 (0.00-1. 1.2 12 2 (1. 08 0.8 05 5 0. 1. 14 4 yr– 01 (0. 06 0.001. 0001 (0.00-1 (1 (0 0.001 (0.00- ( (0.00 (0.0