Made available in DSpace on 2014-12-17T14:53:18Z (GMT). No. of bitstreams: 1 CamilaCRS_DISSERT.pdf: 1680180 bytes, checksum: e2568d10eab80b3da3f9d71cc6355ec6 (MD5) Previous issue date: 2014-01-13 / The pressure for a new pattern of sustainable development began to require of modern organizations the conciliation between competitiveness and a environmental protection. In this sense, a tool that acts in the implementation of structured strategies is the Environmental Management System (EMS), which focuses on improving environmental performance. This improvement, in turn, can generate to the organizations many benefits , among which, obtaining competitive advantages, susceptible of measurement from different perspectives. One of these is the application of VRIO model, reasoned by the Resource-Based View (RBV), which considers that differences between companies occurs due to differences between its internal resources and capabilities. However, although was been found some studies in the literature that evaluate the competitive potential of certain organizations , such assessments are not performed on specific objects, like the SEM s. Thus, the aim of this study was to evaluate the resources and capabilities (environmental strategies) adopted by the SGA of the Verdegreen Hotel, identifying which of these have the potential to generate competitive advantage. For this, this exploratory-descriptive character study and delineated as field research and case study was used as data collection tools: a literature survey, semi-structured interviews, document research and participant observation. The interpretation of results and consolidation of information were conducted from a qualitative approach, using two techniques of data analysis, namely: content analysis and analysis through VRIO model. The results show that the hotel is quite structured in relation to their EMS, as well as reaching related to improving the management of environmental factors, strengthening the image and gains in competitiveness benefits. On the other hand, the main difficulties for the implementation of the system are related to employees and suppliers. With regard to environmental strategies adopted, of the 25 strategies identified, 10 showed the potential to generate competitive advantage / A press?o por um novo padr?o de desenvolvimento sustent?vel passou a exigir das organiza??es modernas que seja conciliada competitividade com a prote??o ambiental. Neste sentido, uma ferramenta que atua na implanta??o de estrat?gias estruturadas ? o Sistema de Gest?o Ambiental (SGA), que tem como foco a melhoria do desempenho ambiental. Esta melhoria, por sua vez, pode proporcionar ?s organiza??es diversos benef?cios, dentre os quais, a obten??o de vantagens competitivas, pass?veis de mensura??o a partir de diferentes perspectivas. Uma dessas ? a aplica??o do modelo VRIO, fundamentado pela Resource-Based View (RBV), que considera que a heterogeneidade entre as empresas decorre de diferen?as entre os seus recursos internos e capacidades. Contudo, apesar de serem encontrados na literatura alguns estudos que avaliam o potencial competitivo de determinadas organiza??es, essas avalia??es n?o s?o realizadas em objetos espec?ficos, a exemplo dos SGA s. Deste modo, o objetivo deste estudo foi avaliar os recursos e capacidades (estrat?gias ambientais) do SGA adotado pelo Verdegreen Hotel, identificando quais destes possuem potencial de gerar vantagem competitiva. Para tanto, este estudo de car?ter explorat?rio-descritivo e delineado como pesquisa de campo e estudo de caso, utilizou como ferramentas de coleta de dados: a pesquisa bibliogr?fica, a entrevista semiestruturada, a pesquisa documental e a observa??o participante. A interpreta??o dos resultados e a consolida??o das informa??es foram realizadas a partir de uma abordagem qualitativa, utilizando duas t?cnicas de an?lise de dados, quais sejam: an?lise de conte?do e an?lise por meio do modelo VRIO. Os resultados encontrados mostram que o hotel est? bastante estruturado em rela??o ao seu SGA, fato este que pode ser justificado pela certifica??o ambiental obtida, assim como alcan?ou benef?cios relacionados ? melhoria da gest?o dos fatores ambientais, ao fortalecimento da imagem e ganhos em competitividade. Por outro lado, as principais dificuldades para a implanta??o do sistema est?o relacionadas aos colaboradores e fornecedores. No que se refere ?s estrat?gias ambientais adotadas, das 25 estrat?gias identificadas, 10 apresentaram potencial de gerar vantagem competitiva

Made available in DSpace on 2014-12-17T14:53:21Z (GMT). No. of bitstreams: 1 CarloABG.pdf: 410026 bytes, checksum: 2170c421a7658f2edddd8cbd24b9d620 (MD5) Previous issue date: 2006-05-19 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The search for a sustainable development is result of the exhaustion of the natural resources of the planet that demands globalizated politics with practical of compatible economic development with the protection of the quality of life for the future generations. This work presents a study on the thematic on the environmental liabilities in the organizations with focus in the industry of the oil and the production of oil in land in the state of Rio Grande do Norte. Some types of environmental liabilities are presented, as well as, some estimates techniques. Moreover, this work presents surveys of some variable that stimulate the organizations to implant technologies of reduction of the impacts in the environment as: the environmental legislation, costs, the main impacts of the production of oil in land. On the basis of the bibliographical research and in the identified variable, it was carried a case study with state and municipal technician that act in the sectors of fiscalization (IBAMA-RN and IDEMA-RN) with the objective to deepen the discussion regarding the impacts of the industry of the oil, the effectiveness of the current law, the performance of the institutions the federal level and how to prevent impacts in the environment. It was observed that the environmental liabilities are a little spread subject in the organizations, perhaps to be unknown and of few theoretical referencees at the national level, regarding to the evaluation techniques. At the same time, absentee in the national politics that conducts the oil exploration / A busca por um desenvolvimento sustent?vel ? decorr?ncia do esgotamento dos recursos naturais do planeta que exige uma pol?tica globalizada com pr?ticas de desenvolvimento econ?mico compat?vel com a prote??o da qualidade de vida das gera??es futuras. Este trabalho apresenta um estudo sobre a tem?tica do passivo ambiental nas organiza??es com foco na ind?stria do petr?leo e na produ??o de petr?leo em terra no estado do Rio Grande do Norte. S?o apresentados alguns tipos de passivos ambientais, bem como, algumas t?cnicas de estimativas. Al?m disso, este trabalho apresenta o levantamento feito de algumas vari?veis que impulsionam as organiza??es a implantarem tecnologias de redu??o dos impactos no meio ambiente como: a legisla??o, os custos ambientais, os principais tipos impactos da produ??o de petr?leo em terra. Com base na pesquisa bibliogr?fica e nas vari?veis levantadas, foi realizado um estudo de caso com t?cnicos que atuam nos setores de fiscaliza??o do IBAMA-RN e do IDEMA-RN com o objetivo de aprofundar as discuss?es a respeito dos impactos da ind?stria do petr?leo, da efic?cia da legisla??o vigente, do desempenho das institui??es a n?vel federal, estadual e municipal para evitar impactos no meio ambiente. Observou-se que o passivo ambiental ? um tema pouco difundido nas organiza??es por ser desconhecido e de poucas referencias te?ricas a n?vel nacional quanto ?s t?cnicas de avalia??o. Ao mesmo tempo, ausente na pol?tica nacional que rege a explora??o de petr?leo

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-03-09T22:53:49Z No. of bitstreams: 1 SilvanaMasciadriBalsamo_TESE.pdf: 6298196 bytes, checksum: 97104ffd2a9a7d76a1c8afd7e12b78b4 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-03-13T23:03:43Z (GMT) No. of bitstreams: 1 SilvanaMasciadriBalsamo_TESE.pdf: 6298196 bytes, checksum: 97104ffd2a9a7d76a1c8afd7e12b78b4 (MD5) / Made available in DSpace on 2017-03-13T23:03:43Z (GMT). No. of bitstreams: 1 SilvanaMasciadriBalsamo_TESE.pdf: 6298196 bytes, checksum: 97104ffd2a9a7d76a1c8afd7e12b78b4 (MD5) Previous issue date: 2016-08-29 / O aumento da produ??o e da intensidade do uso da terra ? uma das maiores press?es atuais sobre os ecossistemas e os servi?os ecossist?micos associados, especialmente com um forte crescimento na Am?rica Latina nas ?ltimas d?cadas. Pol?ticas de ordenamento territorial adequadas para equilibrar paisagens produtivas com a conserva??o da biodiversidade s?o necess?rias para alcan?ar as metas de desenvolvimento e sustentabilidade, motivo de agenda em todos os pa?ses da regi?o. O sistema pol?tico precisa de ferramentas de f?cil aplica??o, e de encontrar formas de sustentabilidade rural e urbana. Canelones ? o Departamento uruguaio que abrange a capital de Montevid?u, e contem a maior concentra??o de ?reas de explora??o agr?cola em rela??o a outros departamentos. Deste modo, ? um dos departamentos com maior impacto sobre os ecossistemas naturais, devido ?s atividades antr?picas e ao crescimento populacional, atualmente com valores maiores ? m?dia nacional. Distinguiu se um estado de alerta ambiental com fortes press?es e amea?as ? biodiversidade, esp?cies extintas, amea?adas, vulner?veis , e v?rios tipos de polui??o. A necessidade de trazer ecologia ? gest?o territorial ? chave para alcan?ar a abordagem sustent?vel, e um grande desafio para conciliar a produ??o agr?cola com a conserva??o da biodiversidade e os servi?os ecossist?micos (SSEE). Assim, este trabalho prop?s os seguintes objetivos: 1. Gerar um modelo de gest?o territorial para Canelones, que maximize a conserva??o da biodiversidade em paisagens de produ??o, abordando diferentes escalas de paisagem, e propondo ferramentas para a gest?o ambiental, pol?tica e administrativa; 2. Indagar se a proje??o de terra produtiva proposta pelo Projeto 1.6 AGUT: Aptid?o Geral de Uso da Terra (2010), ? consistente com o modelo 10:20:40:30 (Cap. 1), e est? alinhada com os objetivos de desenvolvimento sustent?vel estabelecidos nas agendas ambientais do pa?s; 3. Avaliar atrav?s do valor de venda do terreno no mercado imobili?rio, os custos para obter a conserva??o da biodiversidade e servi?os ambientais nos cen?rios do modelo 10:20:40:30, de AGUT (2010), e do solo de SSEE de alta prioridade para a conserva??o. O Cap?tulo 1 checou se os usos da terra atuais mapeados em OPP (2010) s?o consistentes com o modelo proposto por Smith et al. (2013), que concebem um quadro geral para maximizar a reten??o da biodiversidade na paisagem produtiva agr?cola-pecu?ria: as guias 10:20:40:30. Um SIG foi elaborado que permitiu a compara??o dos usos do solo atual quanto ao modelo 10:20:40:30, oferecendo ferramentas aplic?veis ao planejamento territorial de Canelones, em escalas de paisagem definidas por limites pol?ticos de gest?o. O solo natural apresentou valores significativamente menores de 10%, refletindo a press?o sobre os ecossistemas naturais em todas as escalas de paisagem. O desafio urgente ? o aumento da superf?cie natural do solo. A potencialidade de gest?o em diferentes escalas permite que cada localidade possa aplicar suas estrat?gias para recuperar o solo natural, utilizando parques naturais, recupera??o de lagos artificiais, ou recupera??o de matas ciliares e ?reas ?midas associadas. Tamb?m fornece quadro de a??o para pol?ticas territoriais e administrativas. O Cap?tulo 2 comparou os usos produtivos da terra propostos no projeto AGUT (2010) reclassificados em intensivo, moderado, leve e natural, e concorda com o modelo (Cap. 1). Elaborou se um SIG para o planejamento territorial. Os resultados mostraram que a proje??o AGUT n?o assegura nenhuma sustentabilidade. As diferen?as entre os dois modelos resultaram significativas, e o m?nimo necess?rio de solo natural requerido para conserva??o da biodiversidade e dos SSEE associados n?o ? preservado. Aumentaria a press?o sobre os recursos h?dricos e os corredores biol?gicos da floresta fluvial e zonas ?midas ribeirinhas, intensificando o uso da terra em todo o territ?rio, levando a uma homogeneiza??o da paisagem produtiva por meio do uso do solo intenso e moderado, e eliminando as possibilidades de amortecimento e restaura??o ambiental, uma vez que nenhum terreno proposto utiliza sistemas leves e minimiza o solo natural. Com esta proposta de paisagem produtiva intensiva n?o seriam atingidos os objetivos de desenvolvimento produtivo e sustent?vel colocados pelo pr?prio projeto AGUT, nem as orienta??es para alcan?ar o mesmo objetivo das diretrizes departamentais, nem est? em linha com a legisla??o nacional ou acordos nacionais e internacionais que o Uruguai tem proposto como metas ambientais a serem alcan?ados nos objetivos do mil?nio. O Cap?tulo 3 teve a fim testar se a ?rea de SSEE, de m?xima e alta prioridade de conserva??o (Soutullo et al. 2012) concorda com o 10 % do modelo (Cap1.). Al?m disso, atrav?s do valor dos terrenos para venda no mercado, estimou se os custos para atingir os objetivos de conserva??o e sustentabilidade para Canelones, recuperando solo natural desde o cen?rio atual (Cap. 1), desde AGUT (2010) (Cap. 2), e de solo de SSEE. Nos cen?rios comparados, ao n?vel do estado, o solo de SSEE foi maior (16,2 %) que o 10% de solo natural, embora resultassem com varia??es nas outras escalas territoriais consideradas. A conserva??o de 10% de solo natural poderia surgir como um objetivo de conserva??o a curto e m?dio prazo. Al?m disso, atingir o solo de SSEE poderia ser um objetivo em longo prazo, aplicando medidas de manejo desse territ?rio de alta prioridade de conserva??o. A avalia??o econ?mica de solo natural de SSEE oferece oportunidades para internalizar e exibir os custos na economia. O custos estimado para atingir o 10% de solo natural a partir do cen?rio atual (OPP 2010), ? menor que o custo que desde o cen?rio de AGUT (2010), embora mais elevado que aquele para alcan?ar os objetivos de conserva??o do solo de SSEE. O equil?brio entre os sistemas produtivos e sustent?veis, a conserva??o da biodiversidade e dos recursos h?dricos em Canelones, deve considerar a inclus?o mais precisa nas pol?ticas territoriais um equil?brio entre estes. O modelo 10:20:40:30 propor uma otimiza??o dos objetivos de produ??o e de conserva??o, garantindo o m?nimo de solo natural, e uma percentagem de amortecimento do solo, moderada e leve, para manter a conectividade e reduzir a fragmenta??o (Cap.1). As escalas de paisagem analisadas oferecem oportunidades no planejamento territorial em diferentes ?reas administrativas, oferecendo mais variedade de situa??es para a gest?o do patrim?nio natural e cultural de Canelones. O cen?rio acad?mico e social ? muito favor?vel, e apesar de existirem conflitos de uso e impacto antr?pico, a sociedade est? cada vez mais receptiva ?s quest?es ambientais. A sua participa??o aparece como uma oportunidade fundamental e necess?ria para atingir as metas de sustentabilidade de longo prazo. / Increased production and land use intensification is one of the most important pressures on ecosystems and their goods and services, with great impact in Latin America in recent decades. Appropriate land management policies to balance production landscapes with biodiversity conservation contribute to achieve the goals of development and sustainability, also top of agendas in all countries of the region. Easily applicable tools are needed to find ways of rural and urban sustainability in the political system. Canelones department surrounds Montevideo ?Uruguay?s capital? and has the highest concentration of farming areas compared to other departments. Accordingly, it is one of the departments with the greatest impact on natural ecosystems, due to anthropic activities and population growth, currently higher than national average figures. A state of environmental warning and strong pressures and threats to biodiversity was recognized, which currently extinct, endangered, or vulnerable species and several types of contamination detected. The need to bring ecology closer to land management is a key to achieve a sustainable approach, and a great challenge to settle agricultural production with the conservation of biodiversity and associated ecosystem services (EESS). This thesis therefore proposed the following objectives: 1. Develop a territorial management model for Canelones that maximizes biodiversity conservation in production landscapes, addressing different landscape scales, and proposing appropriate environmental political and administrative management; 2. To investigate whether the productive land uses proposed by the Project AGUT: Fitness General Land Use (2010), are in accordance with the model 10:20:40:30 (Ch. 1), and if it is aligned with the objectives of sustainable development set out in the environmental agendas of the country; 3. Test if land surface of EESS mapped in Soutullo et al (2012) matches with the model, and estimate through the sale value of the land in the market, the cost to optimize the conservation of biodiversity and EESS in three scenarios: the model 10:20:40:30, AGUT (2010), and land surface of EESS of high conservation priority. Chapter 1 compared the current land uses (OPP 2010) with the model proposed by Smith et al. (2013), which suggests a general framework to maximize the retention of biodiversity in an agricultural landscape: the 10:20:40:30 guide. A GIS was elaborated offering tools to apply in land planning at Canelones, in landscapes scales defined by political management boundaries. The natural cover showed significant values lower the model, reflecting the pressure on natural ecosystems that exists in all landscape scales analyzed. The urgent challenge is increasing the natural soil surface. The potential management at different scales allows each locality to apply their strategies to recover natural soil, using natural parks, artificial lakes restoration, recuperation of riparian forests and wetlands. It also provides a planning framework for public and administrative policies. Chapter 2 compared productive land use projected by AGUT (2010) reclassified on intensive, moderate, low and natural, and test if it fits the model (Ch. 1). A GIS was developed as a tool for land planning. The results showed that the projection AGUT ensures no sustainability at all. The differences between both were significant, and the minimum of natural soil needed to promote conservation of biodiversity and associated EESS are not preserved. It would increase pressure on water resources and biological corridors of fluvial forest and riparian wetlands, intensifying land use in the entire territory, leading to a homogenization of the productive landscape through intensive and moderate land uses, and eliminating the possibilities of damping and environmental restoration, since no low land uses are proposed and natural cover is taken to a minimum. With this intensive productive landscape proposal, the objectives of productive and sustainable development posed by AGUT project would not be achieved, nor the guidelines to the same purpose planned by departmental guidelines in Canelones, and also is not in line with the national legislation or national and international agreements that Uruguay has assumed as environmental targets to be attained in the millennium development goals. Chapter 3 contrasted if the land area of EESS, with high priority conservation (Soutullo et al. 2012) matches the 10 % of natural cover of the model (Ch. 1). Moreover, through the market value of the land for sale, an assessment of costs was made to achieve the objectives of conservation and sustainability for Canelones, recovering it from the current scenario (Ch. 1), from AGUT (2010) (Ch. 2) and from EESS land cover. In the compared scenarios, at the departmental level, the EESS soil is greater (16,2%) than natural cover of the model (10%), although the results was wide-ranging in the other land scales analyzed. The 10% conservation of natural soil could arise as a conservation objective in the short and medium time. Moreover, reaching the EESS land cover could be a long-term goal, implementing management measures of that high priority surface to conserve. Economic valuation of natural cover of EESS provides opportunities to internalize and display costs in the economy. Indeed, cost estimates of achieving the objectives of 10% natural soil from the current scenario (OPP 2010), are less than the costs to get from the scenario posed by AGUT (2010), although higher are those to achieve the objectives of EESS land conservation. The balance between productive and sustainable systems, conservation of biodiversity and water resources of Canelones, should consider including more precisely in territorial policies a balance between them. The model 10:20:40:30 proposed an optimization of production and conservation objectives, ensuring minimal natural cover, and a percentage of buffer land cover, as moderate and low, to maintain connectivity and reduce fragmentation (Ch. 1). Analyzed landscape scales also offer opportunities in regional planning from different administrative areas, providing more variety of occasions for management of natural and cultural heritage of Canelones. Moreover, the academic and social scenario is very favorable, and although there are usage conflicts and anthropic impacts, society is increasingly receptive to environmental issues. Their participation is provided as fundamental and necessary to achieve sustainability goals in the long term.

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2017-07-25T20:36:23Z No. of bitstreams: 1 2015 - ?rika Silva de Andrade Costa.pdf: 1074135 bytes, checksum: 2b5e5cb7661b0835b3bb5271198997a6 (MD5) / Made available in DSpace on 2017-07-25T20:36:23Z (GMT). No. of bitstreams: 1 2015 - ?rika Silva de Andrade Costa.pdf: 1074135 bytes, checksum: 2b5e5cb7661b0835b3bb5271198997a6 (MD5) Previous issue date: 2015-11-18 / This dissertation had the purpose of discussing the evaluation methodology of oil & gas Environmental Education Projects (EEP) as an environmental licensing requirement. Furthermore, it aimed to shine a new perspective on EEP?s evaluation process, seeking alternatives from Social Development Projects (focused on empowerment) and presenting a compilation of suggestions from existing literature. The research showed that the EEP?s evaluation methodology has evolved significantly since 2010, but there?s still some discussion and experimentation regarding it. As such, further research is required to establish quantitative and qualitative indicators that can measure community critical and political participation. With regard to Social Development Projects, in spite the monitoring and evaluation process? limitations and the fact that the field is constantly evolving, greater field experience may bring contributions to the proceeding currently utilized on EEP. Thereby, a few directives may be incorporated by the evaluation practices on this field, such as the logical model, the problem tree and the spider diagram. Concerning the suggestions from existing literature to evaluate EEP, this study highlights the methodology created by Pocho (2011) to evaluate social programs from public policies, which is itself a consistent basis for discussion of an institutional evaluation system. Lastly, it?s important to highlight that the key factor to the success of the evaluation process is the selection and use of indicators. In this sense, the use of experimental indicators, open questions and tools such as ?life stories? or ?timelines and chronologies? is of great importance. The study concludes that, if evaluation methods are to evolve, it?s essential to experiment, seek and discuss methods and indicators currently used as well as possible contributions that other knowledge from other fields may provide. To do so, CGPEG has a fundamental stimulatory and leadership role on this process. / A disserta??o teve como objetivo discutir a metodologia de avalia??o dos Projetos de Educa??o Ambiental (PEA), no ?mbito do licenciamento da ind?stria offshore de petr?leo e g?s. Al?m disso, visou trazer uma nova perspectiva ao processo avaliativo destes, levantando alternativas oriundas dos Projetos de Desenvolvimento Social (com foco no empoderamento) e apresentando uma compila??o de sugest?es j? descritas na literatura. A partir da pesquisa observou-se que a metodologia de avalia??o dos PEA evoluiu significativamente a partir de 2010, mas ainda est? em fase de discuss?o, experimenta??o e amadurecimento. Com isso, destaca-se a necessidade de intensificar as pesquisas sobre indicadores quantitativos e qualitativos que possam mensurar a participa??o cr?tica e pol?tica da comunidade. No que diz respeito aos Projetos de Desenvolvimento Social, apesar de o pr?prio processo de monitoramento e avalia??o possuir limita??es e estar em constante processo de aperfei?oamento, a maior experi?ncia no campo pode trazer contribui??es para os procedimentos utilizados atualmente nos PEA. Com isso, destacam-se diretrizes que podem ser incorporadas ?s pr?ticas de avalia??o nesse campo, como o modelo l?gico, ?rvore de problemas e diagrama da aranha. No que diz respeito a sugest?es j? descritas na literatura para avalia??o dos PEA, destaca-se a metodologia para a avalia??o de programas sociais no ?mbito das pol?ticas p?blicas, elaborada por Pocho (2011), que j? ? uma base consistente para discuss?o e amadurecimento de um sistema avaliativo institucional. Por fim, destaca-se que o ponto-chave para o sucesso do processo avaliativo ? a escolha e uso de indicadores. Nesse sentido, destaca-se o uso de indicadores mais experimentais, perguntas abertas, assim como o uso de ferramentas como ?hist?rias de vida? ou ?linhas do tempo e cronologias?. Acredita-se que para a evolu??o dos m?todos avaliativos ? essencial manter o levantamento, experimenta??o e discuss?o conjunta dos m?todos e indicadores atualmente utilizados e das poss?veis contribui??es que outras ?reas de conhecimento podem fornecer. Nesse sentido, destaca-se o papel fundamental da CGPEG como estimulador e l?der na evolu??o desse processo.

Made available in DSpace on 2015-12-03T18:35:30Z (GMT). No. of bitstreams: 1 Roberto_Luiz Mendonca_Garcia.pdf: 1233651 bytes, checksum: 83cceed11620311f94d6028af7a03296 (MD5) Previous issue date: 2014-05-14 / With increasing discussions about the consequences of unbridled growth, especially in the second half of the twentieth century, many government actions have already been taken, among them several conferences on the environment, such as Stockholm in 1972, proposed the development agenda and creation of laws and regulations in order to curb the neglect of nature. Fits into this context the city of Cubat??o located in the state of S??o Paulo, which was earlier considered a milestone of economic growth, but as a consequence caused environmental degradation in the region. The industries located in this hub, due to the environmental problems caused, suffered external pressures from government and civil society to conform, in this way, the process of developing environmental management that involves, among other things, the development of internal controls came and risk management. The objective of this research is to identify and analyze internal control practices and environmental risk management practiced by companies in the industrial pole of Cubat??o, both for specific objectives were used for the operation of identifying environmental strategies developed by companies from the beginning the pollution control program launched by the state government of S??o Paulo, in 1983, check which programs of environmental management were used and how they were integrated into organizations and analyze the perception of the collaboration of accounting systems to environmental areas as well as the mechanisms of disclosure. The research was conducted in four companies in the region, indicated by the area's environment Cetesb, steel being one a chemical industry, responsible for production and calcining petroleum coke and other responsible for providing integrated logistics services. Interviews with environmental managers and representatives of financial areas were performed. The collected data were investigated in accordance with constructs based on the theoretical framework, which analyzed the dimensions environmental strategies, environmental management systems, risk management, internal controls and accounting practices. After this survey categories that defined the key aspects of each dimension of the constructs were prepared. It follows that companies have internal control practices and environmental risk management literature and consonants that these are based mainly on environmental strategies developed by senior management, in addition, developed in this study a model of analysis of these practices that can be replicated or improved in other studies to examine the same aspects. It is understood that yet, especially in accounting organizations need to develop new practices to guide them / Com o aumento das discuss??es sobre as consequ??ncias do crescimento desenfreado, principalmente na segunda metade do s??culo XX, muitas a????es governamentais j?? foram tomadas, entre elas, diversas confer??ncias sobre o meio ambiente, como a de Estocolmo em 1972, propostas de agenda de desenvolvimento e a cria????o de leis e regulamentos com o intuito de coibir o descaso com a natureza. Insere-se neste contexto a cidade de Cubat??o, localizada no estado de S??o Paulo, que foi considerada no in??cio um marco de crescimento econ??mico, por??m como consequ??ncia ocasionou uma degrada????o ambiental na regi??o. As ind??strias localizadas neste polo, em decorr??ncia dos problemas ambientais ocasionados, sofreram press??es externas do governo e da sociedade civil para adequarem-se, desta forma, surgiu o processo de desenvolvimento da gest??o ambiental que envolve, entre outros aspectos, a elabora????o de controles internos e gest??o de risco. O objetivo desta pesquisa ?? identificar e analisar as pr??ticas de controle interno e gest??o de risco ambiental praticados pelas empresas do polo industrial de Cubat??o, para tanto os objetivos espec??ficos utilizados para a operacionaliza????o foram de identificar as estrat??gias ambientais desenvolvidas pelas empresas, desde o inicio do programa de controle de polui????o lan??ado pelo Governo do Estado de S??o Paulo, em 1983, verificar quais programas de gerenciamento ambiental foram utilizados e como foram integrados nas organiza????es e analisar a percep????o da colabora????o das ??reas cont??beis aos sistemas ambientais, bem como os mecanismos de evidencia????o. A pesquisa realizou-se em quatro empresas da regi??o, indicadas pela ??rea de meio ambiente da CETESB, sendo uma sider??rgica, uma ind??stria qu??mica, uma respons??vel pela produ????o e calcina????o do coque de petr??leo e outra respons??vel pela presta????o de servi??os de log??stica integrada. Foram realizadas entrevistas com os gestores ambientais e representantes das ??reas cont??beis. Os dados coletados foram investigados de acordo com constructos baseados no referencial te??rico, pelos quais se analisaram as dimens??es estrat??gias ambientais, sistemas de gest??o ambiental, gerenciamento de riscos, controles internos e pr??ticas cont??beis. Ap??s este levantamento, foram elaboradas categorias que definiam os principais aspectos de cada dimens??o dos constructos. Conclui-se que as empresas apresentam pr??ticas de controles internos e gest??o de riscos ambientais consoantes ?? literatura e que estas s??o baseadas, principalmente, nas estrat??gias ambientais desenvolvidas pela alta administra????o; al??m disso, desenvolveu-se com este estudo um modelo de an??lise destas pr??ticas, que pode ser replicado ou aperfei??oado em outras pesquisas que estudem os mesmos aspectos. Entende-se ainda que, principalmente na ??rea cont??bil, as organiza????es precisam desenvolver novas pr??ticas para orient??-las

Made available in DSpace on 2014-12-17T14:52:45Z (GMT). No. of bitstreams: 1 AlcimarLS.pdf: 3436507 bytes, checksum: bf5757c784fad57f7a402b4f3f4b593b (MD5) Previous issue date: 2009-08-21 / Surveys carried out in many Brazilian cities have shown that the CDW Construction and Demolition Waste, in some cases, represent more than 50% of the mass of urban solid residue. Municipalities have struggled to manage in an effective way huge quantities of CDW generated every day and solve the problem of the illegal dumping in an inadequate area, which compromise the quality of life of the population as a whole, thus causing serious problems concerning social-environmental and sanitary. This paperwork was meant it carry out environmental diagnosis of the management and the final destination of the CDW in the city of Parnamirim/RN. The methodology used in this work constituted in the bibliographical research, conducted to give support and fundaments to the subject in question, identification of the main places of legal and illegal dumping, identification of the environmental impacts caused by the irregular deposition of the CDW, valuation of quantity and quality of the CDW and perception according to the Environmental Legislation. The necessary data for the elaboration of this study were carried out through the appliance of questionnaires with open and closed questions, applied to 14 (fourteen) Real Estate developer companies associated with SINDUSCON/RN and 05 companies that deal with the transportation and collection of CDW, formal and informal interviews, exploitational visits and photographical records. The collected data went through a statistic treatment being organized into tables and graphs. The main results obtained from this research show that the interviewees hold a medium knowledge of the specific Environmental Legislation; do not have an effective model of environmental management, resorting to only reusing CDW; that the reusing of CDW is not substantial, as much as the possibility of recycling has a minimal consideration. It was also verified that a considerable percentage of interviewees affirmed to send CDW to illegal and inadequate locations. It is expected that such study can be used as an important tool to subsidize the public administration in the pursuit of solutions which could bring benefits to society and the environment / Levantamentos realizados em diversas cidades brasileiras t?m mostrado que os RCD Res?duos da Constru??o e Demoli??o, em alguns casos, representam mais de 50% da massa de res?duos s?lidos urbanos. Os munic?pios t?m encontrado dificuldades para gerenciar de forma eficiente as grandes quantidades de RCD gerados diariamente e solucionar o problema das deposi??es irregulares em locais inapropriados, que comprometem a qualidade de vida da popula??o em geral, ocasionando s?rios problemas de ordem s?cio-ambientais e sanit?rios. Este trabalho teve como finalidade realizar o diagn?stico ambiental da gest?o e destina??o final dos RCD no munic?pio de Parnamirim/RN. A metodologia utilizada no trabalho consistiu na pesquisa bibliogr?fica, realizada para dar sustenta??o e embasamento ao tema em quest?o, identifica??o dos principais pontos de deposi??o legal e ilegal, identifica??o dos impactos ambientais provocados pela deposi??o irregular dos RCD, estimativa da quantidade e qualifica??o dos RCD e percep??o quanto ? Legisla??o ambiental. Os dados necess?rios para a elabora??o do estudo foram realizados atrav?s da aplica??o de question?rios com quest?es fechadas e abertas, aplicados a 14 (quatorze) Construtoras associadas ao SINDUSCON/RN e 05 empresas que trabalham com coleta e transporte de RCD, entrevistas formais e informais, visitas explorat?rias e registros fotogr?ficos. Os dados obtidos passaram por tratamento estat?stico sendo organizados em tabelas e gr?ficos. Os principais resultados obtidos da pesquisa demonstram que os entrev stados possuem um conhecimento mediano da Legisla??o Ambiental espec?fica; n?o possuem um modelo eficiente de gest?o ambiental, resumido-se apenas ao reaproveitamento da RCD; que a reutiliza??o dos RCD n?o ? consider?vel, assim como a possibilidade de reciclagem ser considerada mediana. Verificouse tamb?m que um percentual consider?vel de entrevistados afirmou destinar os RCD para locais inadequados e ilegais. Espera-se que tal estudo possa ser utilizado como uma importante ferramenta para subsidiar a administra??o p?blica na busca de solu??es que tragam benef?cios a sociedade e ao meio ambiente

Made available in DSpace on 2016-04-04T18:21:43Z (GMT). No. of bitstreams: 1 Carlos Alberto dos Reis Conde1.pdf: 8834910 bytes, checksum: 76d61d59d66eb7b65fa9743bea40865d (MD5) Previous issue date: 2008-02-19 / This dissertation is about conflicts between the natural environment and the urbanization process, and the possibilities of a sustainable development strategy on an area around a road placed on Cantareira Mountain range in Sao Paulo state. This road gets a special landscape and environment interest, mainly by local and regional economy, water production system that supplies the Sao Paulo metropolitan region and its protection. It presents studies of roads cases with special landscape and environment concerns in the world and in Brazil name or not Parkway. It shows and discusses the Cantareira/Roseira Parkway project in Mairipor?, development by local environment entities. It deepens the future of the project face the planning and metropolitan and local management, as well as, public sectors and private interests. The critical analysis of this experience will contribute to a new approach to fore-see similar ecosystems and regions and the adequacy of implementation tools and management of these strategies. / A disserta??o trata dos conflitos entre o meio natural e a ocupa??o urbana e as possibilidades de uma estrat?gia de desenvolvimento sustent?vel para o entorno de uma estrada localizada na Serra da Cantareira, SP. H? nela especial interesse paisag?stico e ambiental sobretudo em fun??o dos valores da economia local, regional e de produ??o e prote??o de ?guas para abastecimento da regi?o metropolitana de S?o Paulo. Apresenta estudos de casos como esse no Brasil e no mundo, que usam ou n?o o nome de Estrada Parque. Exp?e e discute o projeto da Estrada Parque Cantareira/Roseira em Mairipor?, desenvolvido por entidades ambientalistas locais. Aprofunda o destino do projeto face os limites do planejamento e gest?o metropolitanos e locais, bem como os interesses p?blicos, setoriais e privados. A avalia??o cr?tica dessa experi?ncia dever? contribuir para um novo olhar ?s regi?es de biomas semelhantes e para a adequa??o dos instrumentos de implanta??o e gest?o dessa estrat?gia.

Made available in DSpace on 2014-12-17T15:19:58Z (GMT). No. of bitstreams: 1 SergioRVN.pdf: 3914529 bytes, checksum: f675e6634445ab12c769726f659a0a55 (MD5) Previous issue date: 2004-04-30 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The present work was carried through in the Grossos city - RN and had as main objectives the elaboration of an physicist-ambient, socioeconomic survey and execution a multisecular evaluation of 11 years, between 1986 and 1996, using remote sensing products, to evaluate the modifications of the land use, aiming at the generation of an information database to implementation a geographical information system (GIS) to management the this city. For they had been in such a way raised given referring the two Demographic Censuses carried through by the IBGE (1991 and 2000) and compared, of this form was possible to the accomplishment of an evaluation on the demographic aspects (degree of urbanization, et?ria structure, educational level) and economic (income, habitation, vulnerability, human development). For the ambient physical survey the maps of the natural resources had been confectioned (simplified geology, hydrography, geomorphologi, veget covering, ground association, use and occupation), based in comments of field and orbital products of remote sensoriamento (images Spot-HRVIR, Landsat 5-TM and IKONOS - II), using itself of techniques of digital picture processing. The survey of these data and important in the identification of the potentialities and fragilities of found ecosystems, therefore allows an adequate planning of the partner-economic development by means of an efficient management. The project was part of a partnership between the Grossos city hall the municipal City hall of Grossos - RN and the Geoscience post-graduate program of the UFRN, more specifically the Geomatica laboratory LAGEOMA / O presente trabalho foi realizado no Munic?pio de Grossos RN e teve como principais objetivos ? elabora??o de um levantamento s?cio-econ?mico, f?sico-ambiental e execu??o uma avalia??o multitemporal de 11 anos, entre o per?odo de 1986 e 1996, utilizando-se de produtos de sensores orbitais, para avaliar as modifica??es ocorridas na utiliza??o e ocupa??o do solo, visando a gera??o de uma base informacional para implementa??o de um Sistema de Informa??es Geogr?ficas (SIG) voltado para a gest?o ambiental do referido Munic?pio. Para tanto foram levantados dados referentes a dois Censos Demogr?ficos realizados pelo IBGE (1991 e 2000) e comparados, desta forma foi poss?vel ? realiza??o de uma avalia??o sobre os aspectos demogr?ficos (grau de urbaniza??o, estrutura et?ria, n?vel educacional) e econ?micos (renda, habita??o, vulnerabilidade, desenvolvimento humano). Para o levantamento f?sico ambiental foram confeccionados os mapas dos recursos naturais (geologia simplificada, hidrografia, geomorfologia, cobertura vegetal, associa??o de solos, uso e ocupa??o), baseados em observa??es de campo e produtos orbitais de sensoriamento remoto (imagens SPOT-HRVIR, Landsat 5-TM e IKONOS - II), utilizando-se de t?cnicas de processamento de imagens digitais. O levantamento destes dados e importante na identifica??o das potencialidades e fragilidades dos ecossistemas encontrados, pois permite um planejamento adequado do desenvolvimento s?cio-econ?mico por meio de um gerenciamento eficaz. O projeto fez parte de uma parceria entre a Prefeitura municipal de GrossosRN e o Programa de P?s-gradua??o em Geoci?ncias da UFRN, mais especificamente o Laborat?rio de Geom?tica LAGEOMA