Made available in DSpace on 2016-08-10T10:49:50Z (GMT). No. of bitstreams: 1 TATIANE OLIVEIRA SILVA.pdf: 2209275 bytes, checksum: 87ef9c00b793521642f362c0b79fffa4 (MD5) Previous issue date: 2012-03-27 / Waste management is a worldwide problem, specially the waste that comes from health services (RSS). Although it does not represent the largest quantity, it can be considered one of the most dangerous, because of its pathogenic, toxic and carcinogenic characteristics. Within this perspective this research is concerned about investigating the Public management of RSS in the municipality of Goiânia, in order to assess whether the management of this waste has been implemented in a planned, sustainable and respectful environmental legislation. It was possible to accomplish this research through literature, documents researches, some visits to the Landfill of Goiânia, public agencies and interviews with municipal managers.So we can verify that the current acts made by the federal, the state and the municipal levels are not consistent neither updated according to the National Policy on Solid Waste yet.Furthermore, the city of Goiânia is a risky society , and it happens because of RSS has not been done in a planned, efficient and legal way, which can represent a risk for the environment and public health. So it represents threats to nature and also to socio, economic, scientific and political matters, because it does not have a time deadline or space limits. Even up against the actual situation, the reality of this city can be changed through the addition of urban planning in the management of Goiânia RSS. / A gestão de resíduos é uma problemática mundial, principalmente os Resíduos de Serviços de Saúde (RSS) que apesar de não se apresentarem em grandes quantidades é o de maior periculosidade, por conta de suas características de patogenicidade, carcinogenicidade e toxidade. Dentro dessa perspectiva a presente pesquisa preocupou-se em investigar a Gestão Pública dos RSS no Município de Goiânia, de modo a avaliar se o gerenciamento desses resíduos, tem sido executado de forma planejada, sustentável e respeitando a legislação ambiental. A pesquisa foi realizada através de pesquisas bibliográfica e documental, visitas ao Aterro Sanitário de Goiânia e demais órgãos públicos e entrevistas com gestores municipais. Dessa forma, pode-se constatar que os atuais atos normativos, em âmbito federal, estadual e municipal ainda não se encontram em consonância e atualizados de acordo com a Política Nacional de Resíduos Sólidos. E ainda, que o Município de Goiânia representa uma sociedade de risco , pois a gestão de RSS não é realizada de forma planejada, eficiente e legal, colocando em risco o meio ambiente e a saúde pública, dessa forma representando ameaças à natureza que se transformam em ameaças sociais, econômicas, científicas e políticas, por não apresentarem limites temporais e espaciais. Mas mesmo diante de tal situação, essa realidade pode ser transformada por meio da inclusão do planejamento urbano na Gestão dos RSS de Goiânia.

This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..

The core topic of this master thesis is creation of Consolidated Financial Statement of particular company. I tis divided into two main parts; Firstly, it deals with theoretical grounds for the second part, which aims on creation of Consolidated Financial Statement itself. Lastly, there is an evaluation of the whole economical situation and this is compared to Parent Company.