?rea de concentra??o: Manejo florestal e silvicultura. / Palavras-chave retiradas da Ficha Catalogr?fica. / Submitted by Jos? Henrique Henrique (jose.neves@ufvjm.edu.br) on 2017-05-16T14:00:58Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) klaus_wesley_souza_lacerda.pdf: 1395561 bytes, checksum: 677394a81e3e8875561bf292e5927bc1 (MD5) / Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2017-05-17T14:06:21Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) klaus_wesley_souza_lacerda.pdf: 1395561 bytes, checksum: 677394a81e3e8875561bf292e5927bc1 (MD5) / Made available in DSpace on 2017-05-17T14:06:21Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) klaus_wesley_souza_lacerda.pdf: 1395561 bytes, checksum: 677394a81e3e8875561bf292e5927bc1 (MD5) Previous issue date: 2016 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / O objetivo geral deste trabalho foi determinar o impacto e a influ?ncia dos tributos incidentes sobre a produ??o de madeira de eucalipto em tora. Para tanto, considerou-se quatro cen?rios para a an?lise do projeto: cen?rio I - madeira colhida e sem tributos, cen?rio II - madeira colhida e com tributos, cen?rio III - madeira em p? e sem tributos e cen?rio IV ? madeira em p? e com tributos, em um horizonte de planejamento de sete anos. A taxa de desconto utilizada foi de 8,75% a.a., produ??o de 228 m?/ha e o pre?o da madeira de R$ 85,00/m? para a madeira colhida e de R$ 60,00/m? para a madeira em p?. Foram analisadas onze esp?cies tribut?rias: Taxa florestal (TF), Taxa de cadastro e registro (TCR), Contribui??o social para financiamento da seguridade social (COFINS), Contribui??o social para o programa de integra??o social (PIS), Contribui??o social do instituto nacional do seguro social (INSS), Contribui??o social sobre o lucro l?quido (CSSL), Contribui??o social do fundo de garantia por tempo de servi?o (FGTS), Imposto de renda da pessoa jur?dica (IRPJ), Imposto sobre a propriedade territorial rural (ITR), Taxa de controle e fiscaliza??o ambiental (TCFA) Taxa de controle e fiscaliza??o ambiental do estado de Minas Gerais (TCFAMG). Realizou-se a avalia??o econ?mica mediante os seguinte crit?rios: Valor Presente L?quido (VPL), Taxa Interna de Retorno (TIR), Valor Anual Equivalente (VAE) e Raz?o Benef?cio Custo (B/C). Para an?lise de risco utilizou-se a t?cnica de simula??o de Monte Carlo. Os resultados indicaram uma carga tribut?ria de 20,71% para a madeira colhida e 20,46% para a madeira em p? e os custos tribut?rios compreenderam 22% e 29% dos custos totais, respectivamente. Os tributos que mais influenciaram o VPL foram a TF, INSS e COFINS na comercializa??o da madeira colhida e TF, COFINS e INSS na venda de madeira em p?. A TF foi o tributo que mais impactou o projeto, respons?vel por 5,73% (madeira colhida) e 8,11% (madeira em p?) da carga tribut?ria total. O projeto se tornou invi?vel economicamente quando se consideraram os custos tribut?rios, apresentando VPL de R$ -2.025,35/ha para o cen?rio II e R$ - 389,42/ha para o cen?rio IV. A venda de madeira em tora apresentou alto risco de investimento, no momento em que os tributos foram considerados, para ambas comercializa??es. O risco de se obter VPL igual ou inferior a zero foi de 86,5% (venda de madeira colhida) e 63,1% (venda de madeira em p?). / Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2016. / The aim of this study was to determine the impact and influence of taxes on Eucalyptus wood production in logs. Therefore, it was considered four scenarios for analysis of the project: Scenario I - harvested timber and without taxes, scenery II - wood harvested and taxes, scenario III - standing timber and without taxes and scenario IV - standing timber and taxes on a planning horizon of seven years. The discount rate used was 8.75% per year, production of 228 m? / ha and the price of wood R $ 85.00 / m? for timber harvested and R $ 60.00 / m? for standing timber . eleven tax species were analyzed: Forest Fee (TF), registration fee and register (TCR), Social Contribution to Social Security Financing (COFINS), social contribution to the social integration program (PIS), Social Contribution from the National Institute of social security (INSS), social contribution on net income (CSLL), social contribution of the guarantee fund for length of service (FGTS), the corporate income tax (CIT), tax on rural property (ITR) rate control and environmental monitoring (TCFA) control rate and environmental monitoring of the state of Minas Gerais (TCFAMG). There was the economic evaluation by the following criteria: Net Present Value (NPV), Internal Rate of Return (IRR), Equivalent Annual Value (EAV) and Reason Benefit Cost (B / C). For risk analysis used the Monte Carlo simulation technique. The results indicated a tax rate of 20.71% for harvested wood and 20.46% for stumpage and tax costs comprised 22% and 29% of total costs, respectively. The taxes that most influenced the VPL were TF, INSS and COFINS on the sale of timber harvested and TF, Cofins and INSS in the sale of standing timber. The TF was the tribute that most impacted the project, accounting for 5.73% (harvested wood) and 8.11% (stumpage) of the total tax burden. The project became uneconomical when considering tax costs, with NPV of R $ -2,025.35 / ha for the stage II and R $ - 389.42 / ha for the stage IV. The sale of timber in logs showed high investment risk, at the time the taxes were considered for both trades. The risk of obtaining NPV less than or equal to zero was 86.5% (the sale of timber harvested) and 63.1% (standing timber sale).

Made available in DSpace on 2014-12-17T14:09:17Z (GMT). No. of bitstreams: 1 AdrianaMSR_TESE.pdf: 15407461 bytes, checksum: 9724571238317c177c2fdb4b02772cad (MD5) Previous issue date: 2013-05-06 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Activities that have fuel subterranean storage system are considered potentially polluting fuels by CONAMA Resolution 273, due to the possibility of leak, outpouring and overflow of fuel into the ground. Being even more worrying when contaminate groundwater for public supply, as the case of Natal City. For this reason, the Public Ministry/RN, in partnership with UFRN, developed the project environmental suitability of Gas stations in Natal, of which 36% showed evidence of contamination. This paper describes the four stages of the management of contaminated areas: preliminary assessment of environmental liabilities, detailed confirmatory investigation of the contamination, risk analysis to human health (RBCA), as well as the remediation plan of degraded areas. Therefore it is presented a case study. For the area investigated has been proposed a mathematical method to estimate the volume of LNAPL by a free CAD software (ScketchUp) and compare it with the partition method for grid area. Were also performed 3D graphics designs of feathers contamination. Research results showed that passive benzene contamination in groundwater was 2791.77 ?g/L, when the maximum allowed by CONAMA Resolution 420 is 5 ?g/L which is the potability standards. The individual and cumulative risks were calculated from 4.4 x10-3, both above the limits of 1.0 x10-5 or by RBCA 1.0 x10-6 by the Public Ministry/RN. Corrective action points that remediation of dissolved phase benzene is expected to reach a concentration of 25 ?g/L, based on carcinogenic risk for ingestion of groundwater by residents residential, diverging legislation. According to the proposed model, the volume of LNAPL using the ScketchUp was 17.59 m3, while by the grid partitioning method was 14.02 m3. Because of the low recovery, the expected removal of LNAPL is 11 years, if the multiphase extraction system installed in the enterprise is not optimized / Atividades que possuem sistema de armazenamento subterr?neo de combust?veis s?o consideradas potencialmente poluidoras pela Resolu??o CONAMA 273/2000, devido ? possibilidade de vazamento, derramamento e transbordamento de combust?veis para o solo. Sendo ainda mais preocupante quando contaminam ?guas subterr?neas destinadas ao abastecimento p?blico, como o caso de Natal. Por este motivo, o Minist?rio P?blico/RN, em parceria com a UFRN, desenvolveu o projeto de adequa??o ambiental dos postos revendedores de combust?veis em Natal, dos quais 36% apresentaram ind?cios de contamina??o. Este trabalho descreve as quatro etapas do gerenciamento de ?reas contaminadas: avalia??o preliminar do passivo ambiental, investiga??o confirmat?ria detalhada da contamina??o, an?lise de risco a sa?de humana (RBCA), bem como o plano de remedia??o das ?reas degradadas. E apresenta um estudo de caso. Para a ?rea investigada ? proposto um m?todo matem?tico para estimar o volume de fase livre auxiliado por um software CAD livre (ScketchUp), este foi comparado com o m?todo de parti??o da ?rea por grid. Tamb?m s?o realizados os designs gr?ficos 3D das plumas de contamina??o. Os resultados da investiga??o de passivo mostraram que a contamina??o por benzeno na ?gua subterr?nea foi 2791,77 ?g/L, quando o m?ximo permitido pela Resolu??o CONAMA 420/2009 ? de 5 ?g/L que ? o padr?o de potabilidade. Os riscos individual e cumulativo calculados foram de 4,4x10-3, ambos acima dos limites aceit?veis pelo RBCA de 1,0x10-5 ou pelo Minist?rio P?blico/RN de 1,0x10-6. A a??o corretiva aponta que a remedia??o da fase dissolvida de benzeno dever? atingir uma concentra??o de 25 ?g/L, com base no risco carcinog?nico, para ingest?o de ?gua subterr?nea para moradores residenciais, divergindo da legisla??o. De acordo com o modelo proposto, o volume de fase livre utilizando o ScketchUp foi de ? de 17,59 m3, enquanto o m?todo de parti??o por grid foi de 14,02 m3. Devido ? baixa recupera??o, a previs?o de remo??o da fase livre ? de 11 anos, caso o sistema de extra??o multif?sica instalado no empreendimento n?o seja otimizado / 2020-01-01