Thesis (M. Com.)--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2015 / The South African petroleum industry is well-known to be a significant contributor to the country’s GDP. The industry is also known to employ close to 60000 employees in South Africa making it one of the most essential industries that is helping to uplift the country’s economy. However, like most industries in the country, the petroleum industry is not immune to strikes and go-slows which have increasingly become more pronounced over the years. This situation has consequently caused a number of problems for service stations as most service stations do not have complete control of the environment that they operate in, making it difficult for these fuel service stations to meet set targets and be able to ensure that greater profit margins are realised over time. This research sought to determine motorists’ perspectives on the adoption of self-service fuel stations in Johannesburg. The research focused on the adoption of these self-service fuel stations by assessing the general attitudes and perceptions of motorists on the innovation and findings have revealed that motorists generally accept the adoption of such an innovation provided that they understand and benefit from the functionality of adopting such innovations should they be introduced. The research was primarily a quantitative study and a five point likert scale questionnaire was distributed to potential respondents who were Johannesburg motorists above the age of 18 based on the motor-vehicle type they used. Results from the study revealed that motorists are more likely to consider adoption of Self-Service Fuel Stations provided they perceive such facilities to be useful and enhance their service experience at service-stations. Another interesting finding was that security and safety were a concern for most motorists who felt the variable will go a long way in influencing their decisions and attitude to consider adopting these facilities should they be introduced within the South African market. Marketers should therefore ensure that they consider the functionality and potential benefits that Self-Service Fuel Stations may have to Johannesburg motorists as this may go a long way in ensuring their wide adoption within the city should they be introduced.

Made available in DSpace on 2016-04-25T18:39:58Z (GMT). No. of bitstreams: 1 Lucilene Faria Rosa.pdf: 2473514 bytes, checksum: b14b1b8e44ea66e3550f1f0b5760964b (MD5) Previous issue date: 2013-12-04 / In this study we sought to address the tax law and the tax burden in Brazil in the area of gas stations, in order to demonstrate the importance of the category in the economy, the problem of excess taxes, the distinctive shape of this tax burden for this segment and need an incentive to maintain the jobs and tax revenue taxes this category. There was made a case study with a sample of 24 companies in the sector, through its statements of income for the year, to see what your best way to interpret the data and taxing to better benefit the entrepreneurs of this activity. Through comparisons of options authorized by taxation laws intended to arrive at the best option for these companies and thus make a contribution to the companies. It was observed that in the sector of gas stations in the past, there was little competition because to start a business of this activity was necessary to have a hard-won concession, but with the advent of deregulation, the number of gas stations has tripled in the last years. If, on the one hand, benefits came with competition between suppliers on the other, it has become necessary to dispute their own clientele and provide the best price. To obtain this result, their owners are facing the difficulty of managing their costs, especially the high cost of the tax burden. The objective of this research was to identify the details of the beneficial or burdensome taxation options according to current legislation and bring a contribution to the companies. It was concluded that the gas stations now receive a product with a very high tax burden paid by the single-phase system and replacement tax and the option of Presumed Profit tax in most cases does not justify for the sector, making it more costly their tax burden , and even making the choice for Real Profit, one must consider the Real Profit Balance Suspension, in which the result is more fair and considers the use of the results within the same year between one month and the other, a situation that does not happen in Profit quarterly real, because in this case the negative result can only be compensated in thirty percent of the next result, generating a cash flow tax in favor of the state and not to the company / Neste trabalho buscou-se abordar o direito tributário e a carga tributária do Brasil na área de postos de combustíveis, para que se demonstrasse a importância da categoria na economia, o problema do excesso de tributos, a forma distinta desta carga tributária para este segmento e a necessidade de um incentivo para a manutenção dos empregos e arrecadação tributária dos impostos desta categoria. Fez-se um estudo de caso do tipo caso único, na modalidade observacional, pois tem na observação participante a principal técnica de recolha dos dados (Yin, 1994:41), com uma rede formada por 24 empresas do setor de postos de combustíveis, por meio de seus demonstrativos de resultado do exercício, para que se verificasse qual sua melhor forma de interpretar os dados e tributar para melhor beneficiar os empresários desta atividade. Por meio de comparações das opções de tributações autorizadas pela legislação pretendeu-se chegar à melhor opção para estas empresas e, desta forma, dar uma contribuição para as empresas do setor. Observouse que no setor de postos de combustíveis, no passado, havia pouca concorrência, pois para abrir uma empresa desta atividade era necessário obter uma difícil concessão, mas com a chegada da desregulamentação do setor, o número de postos nos últimos anos triplicou. Se, de um lado, vieram benefícios com a concorrência entre os fornecedores, de outro, passou a ser necessário disputar sua própria clientela e apresentar o melhor preço. Para obter este resultado, seus proprietários enfrentam a dificuldade de administrar seus custos, principalmente o alto custo da carga tributária. O objetivo da pesquisa é levantar os detalhes vantajosos ou onerosos das opções de tributação conforme a legislação atual e trazer uma contribuição para as empresas do setor. Concluiu-se que os postos de combustíveis já recebem um produto com uma carga tributária muito alta paga por meio do sistema monofásico e de substituição tributária e a opção tributária de Lucro Presumido na maioria das vezes não justifica para o setor, tornando mais onerosa sua carga tributária, e mesmo fazendo a opção pelo Lucro Real, deve-se considerar o Lucro Real Balanço de Suspensão, em que o resultado é mais justo e considera o aproveitamento dos resultados dentro do mesmo exercício entre um mês e o outro, situação que não acontece no Lucro Real trimestral, pois no caso, o resultado negativo só pode ser compensado em trinta por cento do próximo resultado, gerando um fluxo de caixa de tributos a favor do estado e não para a empresa

Made available in DSpace on 2014-12-17T14:08:52Z (GMT). No. of bitstreams: 1 RaoniBA_DISSERT.pdf: 2283831 bytes, checksum: 9e3bfc1213fc5b5ac439fb175ddc5631 (MD5) Previous issue date: 2012-12-14 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The retail fuel stations are partially or potentially polluters and generators of environmental accidents, potentially causing contamination of underground and surface water bodies, soil and air. Leaks in fuel retail stations? underground storage systems are often detected in Brazil and around the world. Monoaromatic hydrocarbons, BTEX (benzene, toluene, ethylbenzene and xylenes) and polycyclic aromatic hydrocarbons (PAHs) are an indication of the presence of contamination due to its high toxicity. This paper presents a case study of contamination in a Fuel Retail Station by petroleum derivative products in the city of Natal. For identification and quantification of the hydrocarbons, EPA analytical methods were used. The values of benzene quantified by EPA method 8021b CG-PID/FID, ranged from 1.164 to 4.503 mg.Kg-1 in soil samples, and from 12.10 to 27,639 μg.L-1 in underground water samples. Among the PAHs, naphthalene and anthracene showed the most significant results in soil samples, 0.420 to 15.46 mg.Kg-1 and 0.110 to 0,970 mg.Kg-1, respectively. In underground water samples, the results for Naphthalene varied between 0.759 and 614.7 μg.L-1. PAHs were quantified by EPA Method 8270 for GCMS. All of the results for the chemical analysis were compared with the values for the CONAMA 420/2009 resolution. The results for benzene (27,639 μg.L-1) showed levels highly above the recommended by the CONAMA 420 resolution, wherein the maximum permissible for underground water is 5 μg.L-1. This is a worrying factor, since underground water makes up 70% of the city of Natal?s water supply / The retail fuel stations are partially or potentially polluters and generators of environmental accidents, potentially causing contamination of underground and surface water bodies, soil and air. Leaks in fuel retail stations? underground storage systems are often detected in Brazil and around the world. Monoaromatic hydrocarbons, BTEX (benzene, toluene, ethylbenzene and xylenes) and polycyclic aromatic hydrocarbons (PAHs) are an indication of the presence of contamination due to its high toxicity. This paper presents a case study of contamination in a Fuel Retail Station by petroleum derivative products in the city of Natal. For identification and quantification of the hydrocarbons, EPA analytical methods were used. The values of benzene quantified by EPA method 8021b CG-PID/FID, ranged from 1.164 to 4.503 mg.Kg-1 in soil samples, and from 12.10 to 27,639 μg.L-1 in underground water samples. Among the PAHs, naphthalene and anthracene showed the most significant results in soil samples, 0.420 to 15.46 mg.Kg-1 and 0.110 to 0,970 mg.Kg-1, respectively. In underground water samples, the results for Naphthalene varied between 0.759 and 614.7 μg.L-1. PAHs were quantified by EPA Method 8270 for GCMS. All of the results for the chemical analysis were compared with the values for the CONAMA 420/2009 resolution. The results for benzene (27,639 μg.L-1) showed levels highly above the recommended by the CONAMA 420 resolution, wherein the maximum permissible for underground water is 5 μg.L-1. This is a worrying factor, since underground water makes up 70% of the city of Natal?s water supply

Made available in DSpace on 2014-12-17T14:08:48Z (GMT). No. of bitstreams: 1 HerculesLAS_DISSERT.pdf: 3304337 bytes, checksum: 041717a4cfd116130802eab3678923c7 (MD5) Previous issue date: 2011-01-31 / Among the potentially polluting economic activities that compromise the quality of groundwater are the gas stations. The city of Natal has about 120 gas stations, of which only has an environmental license for operation. Discontinuities in the offices were notified by the Public Ministry of Rio Grande do Norte to carry out the environmental adaptations, among which is the investigation of environmental liabilities. The preliminary and confirmatory stages of this investigation consisted in the evaluation of soil gas surveys with two confirmatory chemical analysis of BTEX, PAH and TPH. To get a good evaluation and interpretation of results obtained in the field, it became necessary three-dimensional representation of them. We used a CAD software to graph the equipment installed in a retail service station fuel in Natal, as well as the plumes of contamination by volatile organic compounds. The tool was concluded that contamination is not located in the current system of underground storage of fuel development, but reflects the historical past in which tanks were removed not tight gasoline and diesel / Dentre as atividades econ?micas potencialmente poluidoras que comprometem a qualidade das ?guas subterr?neas est?o os Postos Revendedores de Combust?veis. A cidade do Natal possui cerca de 120 postos de combust?veis, dos quais, apenas um possui licen?a ambiental de opera??o. Os postos em desconformidade foram notificados pelo Minist?rio P?blico do Rio Grande do Norte para realizarem as adequa??es ambientais, dentre as quais est? a investiga??o de passivo ambiental. As fases preliminar e confirmat?ria desta investiga??o consistiram na avalia??o de gases do solo com duas sondagens confirmat?rias para an?lises qu?micas de BTEX, HPA e TPH. Para obter-se uma boa avalia??o e interpreta??o dos resultados obtidos no campo, se fez necess?rio a representa??o tridimensional dos mesmos. Utilizou-se um software CAD para representar graficamente os equipamentos instalados em um posto revendedor de combust?vel em Natal/RN, assim como as plumas de contamina??o por compostos org?nicos vol?teis. A partir desta ferramenta foi poss?vel concluir que a contamina??o n?o est? localizada no atual Sistema de Armazenamento Subterr?neo de Combust?vel do empreendimento, mas reflete o hist?rico passado em que foram removidos tanques n?o estanques de gasolina e diesel

Made available in DSpace on 2014-12-17T14:08:52Z (GMT). No. of bitstreams: 1 EduardoPMC_DISSERT.pdf: 2258770 bytes, checksum: b0f9f75ce68f7e376f8b9edab280c699 (MD5) Previous issue date: 2011-01-31 / Today a major responsibility for the contamination of soil and groundwater and surface water are establishments known as gas stations of fuel which has attracted increasing attention from both the general population as the state agencies of environmental control due to leaks in storage tanks and mainly to disruption of pipe corrosion of tanks and pumping. Other services, like oil changes and car wash are also causes for concern in this type of establishment. These leaks can cause or waste produced, and the contamination of aquifers, serious health problems and public safety, since most of these stations located in urban areas. Based on this, the work was to evaluate soil contamination of a particular service station and fuel sales in the city of Natal, through the quantification of heavy metals like Cd, Cu, Cr, Ni, Pb, Zn of total organic carbon (TOC) and organic matter using different techniques such as optical emission spectrometry with inductively coupled plasma source (ICP OES), Total Organic Carbon analyzer and gravimetric analysis respectively. And also to characterize the soil through particle size analysis. Samples were taken in 21 georeferenced points and collected in the same period. The soils sampled in sampling stations P3, P5, P6, P10, P11, P12, P13, P14, P15, P17, P18 and P20 showed the smallest size fractions ranging from fine sand to medium sand. The other study sites ranged from fine sand to medium sand, except the point P8 showed that only the type size medium sand and P19, indicating a particle size of the coarse type. The small correlation of organic matter with the elements studied in this work suggests that these are not of anthropogenic origin but geochemical support / Hoje um dos grandes respons?veis pela contamina??o do solo e ?guas subterr?neas e superficiais s?o os estabelecimentos conhecidos como postos de revenda de combust?veis que vem merecendo cada vez mais aten??o tanto da popula??o em geral como dos ?rg?os estaduais de controle ambiental devido a vazamentos em tanques de armazenamento, e principalmente ao rompimento da tubula??o de bombeamento e corros?o dos tanques. Outros servi?os como, troca de ?leo e lavagem de autom?veis tamb?m s?o motivos de preocupa??o neste tipo de estabelecimento. Estes vazamentos ou residuais produzidos podem causar, al?m da contamina??o de aq??feros, graves problemas de sa?de e de seguran?a p?blica, visto que a maioria destes postos localiza-se em ?reas urbanas. Baseado nisto, o trabalho realizado teve como objetivo avaliar a contamina??o do solo de um determinado posto de servi?os e revenda de combust?veis na Cidade de Natal, RN, por meio da quantifica??o de metais pesados como Cd, Cu, Cr, Ni, Pb, Zn, do teor de carbono org?nico total (COT) e da mat?ria org?nica utilizando t?cnicas distintas como espectrometria de emiss?o ?ptica com fonte de plasma indutivamente acoplado (ICP OES), analisador de Carbono Org?nico Total e an?lise gravim?trica respectivamente. E ainda caracterizar o solo por meio de an?lise granulom?trica. As amostragens foram realizadas em 21 pontos georeferenciados e coletadas no mesmo per?odo. Os solos amostrados nas esta??es de coleta P3, P5, P6, P10, P11, P12, P13, P14, P15, P17, P18 e P20 apresentaram as menores fra??es granulom?tricas variando de areia muito fina a areia m?dia. As demais esta??es de coleta variaram de areia fina a areia m?dia, exceto o ponto P8 que apresentou somente granulometria do tipo areia m?dia e P19, indicando granulometria do tipo grossa. A pequena correla??o da mat?ria org?nica com os elementos estudados neste trabalho sugere que estes n?o sejam de origem antr?pica e sim de suporte geoqu?mico

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