Submitted by Alane dos Santos Viana (alane.viana@ucsal.br) on 2017-09-19T13:29:02Z No. of bitstreams: 1 TESETANIACRISTINA.pdf: 15391724 bytes, checksum: 5461fd6436a8df3ad9062f0cb8996082 (MD5) / Approved for entry into archive by Rosemary Magalhães (rosemary.magalhaes@ucsal.br) on 2017-09-20T18:06:55Z (GMT) No. of bitstreams: 1 TESETANIACRISTINA.pdf: 15391724 bytes, checksum: 5461fd6436a8df3ad9062f0cb8996082 (MD5) / Made available in DSpace on 2017-09-20T18:06:55Z (GMT). No. of bitstreams: 1 TESETANIACRISTINA.pdf: 15391724 bytes, checksum: 5461fd6436a8df3ad9062f0cb8996082 (MD5) Previous issue date: 2017-08-01 / O objetivo desta pesquisa de doutorado foi avaliar e propor componentes do sistema de incidência do IPTU do município de Salvador para fins de utilização da tributação ecológica municipal como mecanismo de política pública para o desenvolvimento sustentável. Especificamente, discutiu-se a adoção de tributação ecológica no contexto do desenvolvimento sustentável nas cidades; analisaram-se os critérios de concessão do Programa de Certificação Sustentável “IPTU VERDE” do município de Salvador; realizou-se análise dos benefícios decorrentes deste programa; apresentou-se proposição de componentes de um sistema municipal de tributação ecológica em matéria de IPTU, e avaliou-se sua aplicação em dois empreendimentos imobiliários do município. Trata-se de um estudo empírico, apoiado no método hipotético-dedutivo como caminho para alcançar a finalidade desta investigação. Caracterizou-se, portanto, como pesquisa aplicada quanto à sua natureza, devido utilizar-se de conteúdos existentes para fins de aplicação prática. Quanto ao alcance dos objetivos, a presente pesquisa foi classificada como de natureza descritivo-explicativa. Como estratégia de condução da pesquisa, recorreu-se ao Estudo de Caso, mediante técnicas de pesquisa bibliográfica, pesquisa documental, análise de conteúdo e complementarmente realizou-se atividade de campo, mediante visitas presenciais nas repartições públicas envolvidas na regulamentação do “IPTU VERDE” de Salvador. Os resultados da investigação apontaram que o modelo aplicado na capital baiana foi inspirado no padrão internacional de certificação denominado Leadership in Energy and Environmental Design (LEED), pois estabelece um escalonamento através de pontuação para qualificar a prática de sustentabilidade ambiental com vistas ao uso de materiais e tecnologias sustentáveis nas edificações. Esta condição levou à compreensão de que é uma das limitações para o acesso ao Programa de Certificação Sustentável denominado “IPTU VERDE”, pois tende a priorizar edificações específicas, devido à legislação local demandar uma série requisitos como critério de práticas de sustentabilidade ambiental na obtenção de certificação de empreendimento como sustentável e a respectiva aplicação do desconto no imposto. Portanto, para que a sistemática de incidência do IPTU VERDE Salvador seja utilizada como mecanismo de política pública com vistas ao desenvolvimento sustentável, reclamaria uma profunda reformulação em seu regulamento, com a definição de componentes coadunados com os Objetivos do Desenvolvimento Sustentável (ODS) para as cidades, de forma a estabelecer critérios que buscassem priorizar a qualidade urbana e propiciassem aos contribuintes condições e meios acessíveis para a obtenção deste benefício tributário. / The objective of this PhD research was to evaluate and propose components of the IPTU incidence system of Salvador city with the purpose of using municipal ecological taxation as a public policy mechanism for sustainable development. Specifically, we discussed the adoption of ecological taxation in the context of sustainable development in cities; the criteria for granting the "IPTU Verde" Sustainable Certification Program of Salvador city were analyzed; the benefits derived from this program were analyzed; the proposal of components of a municipal ecological tax system in respect to IPTU was presented, and its application was evaluated in two municipal real estate projects. This empirical study was supported by the hypothetical-deductive method towards achieving the purpose of this research. It is characterized, therefore, as an applied research as to its nature, due to the use of existing contents for practical application purposes. Regarding the scope of the objectives, the present research is classified as descriptive-explanatory in nature. As a strategy for conducting the research, the Case Study was used, through bibliographic research, documentary research, content analysis and a field activity was complementarily carried out through the presence of public officials involved in the "IPTU VERDE" regulation of Salvador. The results of the investigation showed that the model applied in the Bahian capital was inspired by the international certification standard known as Leadership in Energy and Environmental Design (LEED), because it establishes a staggering through score to qualify to practice environmental sustainability with a view to the use of sustainable materials and technologies in buildings. This condition led to the understanding that is one of the limitations to the access to Sustainable certification program called "GREEN TAXES". Such program tends to prioritize specific buildings, due to the demand by local laws of a series of requirements as a criterion for environmental sustainability practices in obtaining certification of a sustainable enterprise and its application in tax rebate. Therefore, in order for the IPTU Verde’s incidence system to be used as a public policy mechanism for sustainable development, it would call for a profound reformulation of its regulation. For this purpose, components that are compatible with the Sustainable Development Objectives (SDO) for cities would be defined in order to establish criteria which seek to prioritize urban quality and provide taxpayers with conditions and affordable means to obtain this type of tax benefit.

Climate change is a wicked problem and finding solutions to revert the negative trend of global warming remains one of the dominant global issues. Coffee production contributes to global warming significantly, due to its high greenhouse gas emissions. Nonetheless, Sweden is among the top three coffee consuming countries and Vietnam remains the world’s second biggest coffee producing country. The presented research examines perceptions on sustainability and social responsibility within the global coffee value chain. Further, this paper investigates challenges to increase sustainability and a more common ground within the network of stakeholders. This research consists of three different methods to collect data from three stakeholders amongst the coffee value chain: (i) qualitative interviews with Vietnamese farmers, (ii) a quantitative questionnaire with Swedish consumers, and (iii) a document analysis on Swedish coffee companies’ presentation on their sustainability work. Our findings show the difficulty of finding a consistent definition and views by the stakeholders on what sustainable coffee is, and on the distribution of responsibilities in the field. Due to the complexity of the global value chain network, and despite rising awareness and interest, a knowledge-gap remains between the stakeholders. While sustainability certification standards are one attempt of spreading more knowledge, they have been identified as one of the main challenges. Closing this gap and creating a more common ground is necessary to ensure more sustainability and environmentally friendly practices along the global coffee value chain.

Made available in DSpace on 2014-12-17T14:27:27Z (GMT). No. of bitstreams: 1 HellenPMC_DISSERT_Parcial.pdf: 508882 bytes, checksum: 9d41b9b3313de000e2f192fcb4662c09 (MD5) Previous issue date: 2013-12-16 / The gradual inclusion of biofuels is a necessary change that countries must include in their energy mixes. Energy sources still widely used in the world, such as oil and coal, are endowed with a high pollution load to the environment, bringing damages to the water, to the air and to humans as well. In addition, although there are conflicting studies, they are also identified as major causes of the greenhouse effect and the global warming phenomenon. They are, moreover, finite sources of energy, given that its reserves will surely run out. However, even if the introduction of biofuels, such as ethanol, in the energy mix is crucial for the survival of the present and future populations, this insertion cannot settle so disorderly and, thus, one must ensure the quality of these resources and promote transparency in international trade. In this manner, a certification process for ethanol is essential to attest that this biofuel meets the sustainable requirements defined for its production. Hence, this study sought to address the importance of the adoption of certification in the ethanol industry, according to the principle of sustainable development, by analyzing the evolution of its concept, its combination with the fundamental objectives sculptured in the Constitution of 1988, its regulation under Brazilian laws and the need for a balance between economic activities and the mentioned principle. The work also encompassed the criteria used to establish certification standards and their participating actors, combined with a study of ongoing initiatives. Finally, the consequences of the adoption of a certification process for ethanol in Brazil were presented, both in terms of sustainable development and in international trade / A gradual inser??o dos biocombust?veis nas matrizes energ?ticas dos pa?ses ? uma mudan?a necess?ria a ser contemplada. As fontes de energia ainda largamente utilizadas no mundo, tais como o petr?leo e o carv?o, s?o dotadas de uma alta carga de poluentes, configurando desde malef?cios ? ?gua, ao ar quanto aos seres humanos. Em adi??o, ainda que existam estudos divergentes, s?o elas tamb?m apontadas como grandes causadoras do efeito estufa e do fen?meno do aquecimento global. Constituem-se, ademais, o petr?leo e o carv?o em fontes finitas de energia, sendo certo que suas reservas chegar?o ao fim. Entretanto, mesmo que a introdu??o dos biocombust?veis nas matrizes energ?ticas, a exemplo do etanol, seja indispens?vel para a sobreviv?ncia das popula??es presentes e futuras, essa inser??o n?o pode se estabelecer de forma desregrada, devendo-se garantir a qualidade de tais recursos e promover a transpar?ncia no com?rcio internacional. Para isso, um processo de certifica??o do etanol ? essencial para atestar que o dito biocombust?vel cumpre com os requisitos de sustentabilidade definidos para a sua produ??o. Assim, o presente trabalho procurou abordar a import?ncia da ado??o da certifica??o na ind?stria do etanol, de acordo com o princ?pio do desenvolvimento sustent?vel, analisando a evolu??o do seu conceito, a sua conjuga??o com os objetivos fundamentais insculpidos na Constitui??o Federal de 1988, a sua regula??o nas leis brasileiras e a necessidade de um equil?brio entre as atividades econ?micas e o princ?pio em quest?o. O trabalho tamb?m analisou os crit?rios utilizados para estabelecer os padr?es de certifica??o e seus atores participantes, em conjunto com um estudo das iniciativas j? existentes. Por fim, foram apresentadas as consequ?ncias da ado??o de um processo de certifica??o para o etanol no Brasil, tanto no plano do desenvolvimento sustent?vel quanto no ?mbito do com?rcio internacional / 2020-01-01