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Autore principale:	Duván Emilio Ramírez Ospina
Natura:	Artículo científico
Lingua:	es
Pubblicazione:	Universidad Autónoma Chapingo 2017
Soggetti:	Multidisciplinarias (Ciencias Sociales) Contabilidad ambiental responsabilidad social
Accesso online:	https://www.redalyc.org/articulo.oa?id=688378262002
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Aporte de la contabilidad y la auditoría desde una perspectiva ambiental Duván Emilio Ramírez Ospina Yamilhet Andrade Arango Multidisciplinarias (Ciencias Sociales) Contabilidad ambiental Contabilidad ambiental Contabilidad ambiental responsabilidad social responsabilidad social En este artículo se presenta el resultado parcial de la investigación “Contribucio-nes de la auditoría ambiental a la generación del triple valor (económico, social yambiental) en fincas cafeteras del Viejo Caldas de Colombia” que se viene desa-rrollando como requisito del Doctorado en Desarrollo Sostenible de la Universidadde Manizales.Posteriormente se presenta la metodología abordada en la investigación y laimportancia de la contabilidad y la auditoría ambiental en la relación del ser hu-mano con la naturaleza.Así mismo, se hace una breve revisión literaria de la evolución que ha presentadola contabilidad y la auditoría ambiental, partiendo desde aportes empíricos hastala representación de nuevos paradigmas que conllevan a incluir aspectos interdis-ciplinares visto desde la responsabilidad social empresarial y la sostenibilidad.Concluyendo en el aporte de los resultados del trabajo los cuales señalan que lue-go de avanzar en los procesos de contabilidad ambiental, es necesario profundizaren la auditoría ambiental, de tal manera que ambas se conviertan en mecanismosde mitigación de los impactos ambientales generados por las diversas actividadesproductivas y que estas se puedan reorientar bajo principios de sostenibilidad. 2017 artículo científico 2395-9177 https://www.redalyc.org/articulo.oa?id=688378262002 es http://www.redalyc.org/revista.oa?id=6883 Textual application/pdf Universidad Autónoma Chapingo Textual (México) Num.69

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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