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Bibliographic Details
Main Author:	Maisa de Souza Ribeiro
Format:	Artículo científico
Language:	pt
Published:	Associação Nacional de Pós-Graduação e Pesquisa em Administração 2006
Subjects:	Administración y Contabilidad passivo ambiental situação patrimonial contabilidade ambiental responsabilidade social
Online Access:	https://www.redalyc.org/articulo.oa?id=84010207
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Passivo Ambiental: Estudo de Caso da Petróleo Brasileiro S.A - Petrobrás. A Repercussão Ambiental nas Demonstrações Contábeis, em Conseqüência dos Acidentes Ocorridos Maisa de Souza Ribeiro Ana Lúcia Bertoli Administración y Contabilidad passivo ambiental situação patrimonial contabilidade ambiental responsabilidade social As demonstrações contábeis são muito importantes para que os acionistas, investidores, fornecedores, financiadores e interessados saibam a situação patrimonial e o resultado da empresa com a qual se relaciona, bem como sua forma de atuação em relação ao meio ambiente, seu comprometimento com a natureza e com a legislação vigente. A ausência dessas informações ou a inexistência de sua segregação pode velar o impacto decorrente de gastos ambientais proativos ou reativos. Os investimentos para a preservação e proteção do meio ecológico têm valores expressivos; no entanto os gastos necessários para fazer face às conseqüências da ausência de medidas preventivas ou falhas operacionais podem atingir volumes muito mais comprometedores em face do patrimônio e do resultado das companhias. As demonstrações contábeis da companhia Petrobrás foram utilizadas como estudo de caso, tendo em vista a obrigatoriedade de publicação e os diversos acidentes ocorridos em 2000 e 2001. O trabalho teve como objetivo apurar o efeito dos impactos ambientais sobre a situação econômico-financeira da empresa. Constatou-se que os efeitos foram significativos e certamente poderiam ser comprometedores, se ocorressem em empresas com estruturas diferenciadas em relação ao porte, à participação do governo no capital e à concentração das atividades. 2006 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84010207 pt http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.10

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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