Issu de la pratique contractuelle anglo-saxonne et codifié en France à l'issue des lois “Grenelle de l'Environnement”, le contrat de bail vert vise l’amélioration des performances énergétiques et environnementales des immeubles tertiaires. A l’échelle internationale, ce dispositif contractuel constitue un élément de la politique de lutte contre les émissions anthropiques de gaz à effet de serre plébiscitée à la fin des années 1990 par l'ONU et par l'Union Européenne. Par-delà sa légitimité, l’application du bail vert illustre des intérêts divergents, des conceptions variées de durabilité, des droits d’usages multiples de la propriété, révélateurs du dualisme sujet/objet entre l’homme et l’idée de nature au sein du phénomène d'urbanisation. En tant qu’il procède du libéralisme économique actuel, le bail vert met en lumière les contradictions du projet de développement durable au sein du secteur immobilier. Il est le fruit d'une anthropisation exacerbée et s’avère être une norme molle, difficile à mettre en oeuvre dans l’hexagone.Réactiver l’utilité juridique du bail vert implique un désenchantement des présupposés médiatiques du développement durable pour accéder à la connaissance de son “devoir-être” contractuel. Cette catharsis du principe est indispensable pour établir l’efficacité de “l’être” contractuel que doit former le consentement entre bailleurs, locataires et exploitants techniques autour d’un même projet d'amélioration environnementale. Néanmoins, ce modèle contractuel ne saurait retrouver sa finalité sans l’intervention autoritaire d’une superstructure institutionnelle dévolue à établir l’obligatorieté de la norme environnementale. Cette thèse s’emploie à susciter un intérêt doctrinal pour cette nouvelle ramification du droit - l’immobilier environnemental - mais également à proposer au législateur un processus original d’admission du statut juridique de l’annexe environnementale. Cette thèse invite ainsi les producteurs de normes à repenser l’application du développement durable dans la cité par la mise en place de leviers, sources d’un nouveau paradigme juridique / Arisen from the contractual Anglo-Saxon practice and codified in France thanks to the ‘Grenelle Laws’, the green lease contract aims at improving the environmental and energy performance of a commercial building. At the international level, this contractual tool constitutes an element of the struggle policy against human greenhouse gas emissions that has been claimed in the late 1990’s by the UN and the EU. Beyond its legitimacy,the implementation of the green lease points out diverging interests, varied conceptions of sustainability,multiple rights of property usage, revealing the duality subject/object expressed on the urbanization phenomena between man and nature. As the green lease is a child of economic liberalism, it reveals the discrepancies of sustainability in the real estate sector. It is the fruit of an heighten anthropisation and turns out to be a soft standard, harsh to implement in France.Recovering the legal usefulness of the green lease involves a disenchantment of the mediatised presumptions towards sustainability so as to access to the knowledge of its ‘must-be’ contractual. This catharsis of the principle is imperative to re-establish the efficiency of the ‘state-of-being’ of the contract, i.e. the consent of landlords, tenants and facility managers around the same project of environmental improvement. Nonetheless, this type of contract won’t be able to recover its target without the compelling intercession of the superstructural institutions committed in establishing the binding nature of the environmental norm. This thesis works on provoking a doctrinal interest for this new embranchment of the law (sustainability in real estate), butalso on suggesting to the legislator a genuine admittance process of the French green lease status. This thesis invites the norm producers to reconsider the legal practice of sustainability in the city by implementing leverages that generate a new legal paradigm.

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A presente dissertação aborda os anexos e ampliações projetados para os dois edifícios principais da Faculdade de Arquitetura e Urbanismo da Universidade de São Paulo, a Vila Penteado e o Edifício Vilanova Artigas, enquanto obras construídas ou como projetos não realizados. Deste modo, a pesquisa procura ampliar o entendimento e o conhecimento disponível da presença da FAU-USP nestes dois edifícios, a partir de uma particular e sensível situação de projeto, o desenho de anexos e ampliações, utilizando estes edifícios como recorte de pesquisa, num arco abrangendo a história da FAU-USP, desde seu período inicial na Vila Penteado, em meados da década de 1950 quando foi edificado o Ateliê até o Concurso para o Anexo do Edifício Vilanova Artigas realizado em 1989, incluindo seus desdobramentos, quando, com criação do Curso de Design, no início da década de 2000, cogitou-se ampliar o Anexo construído. Sendo esta pesquisa centrada no tema dos anexos, investigados desde o ponto de vista das relações estabelecidas com os edifícios de uma escola de arquitetura e urbanismo, esta aproximação se orienta, paralelamente às questões de projeto que os definem e descrevem, por uma reflexão sobre as relações entre estes anexos e o ensino da arquitetura na FAU-USP. Pelas características únicas e a qualidade arquitetônica excepcional, ambos edifícios impõem parâmetros particulares nas considerações sobre seus anexos, acrescentando elementos que ampliam a complexidade das relações com os edifícios-matriz, permitindo com isso o desenvolvimento de questões potenciadoras deste estudo a partir de reflexões sobre o projeto, o ensino, e a inserção de novos elementos em contextos de preservação do patrimônio edificado, histórico ou moderno. / This dissertation addresses the annexes and extensions that were designed for the two main buildings of FAU-USP: Vila Penteado and Vilanova Artigas\' buildings. It\'s about the finished buildings that were actually built as well as the unrealized projects. Thus, the research seeks to expand the understanding and the knowledge of FAU-USP\'s presence in these two buildings from a particular and sensitive project situation, the design of annexes and extensions, using these buildings as a research out-line that covers FAUUSP\'s history since its first period at Vila Penteado, in the mid-1950s when the Atelier was built, until the Contest to the Annex of Vilanova Artigas building held in 1989, including its deployments when it was cogitated to enlarge the built the Annex after the foundation of the Design Course in the early 2000s. The research focuses on the annexes\' themes, which were investigated from the point of view of established relations with the architecture and urbanism school buildings. This approach is guided by a reflection about how the teaching of architecture at FAU and its annexes are related, in parallel with the design issues that defines and describes them. Because of their exceptional architectural quality and unique features, both buildings impose particular parameters considering their annexes, as they add elements that make the relation between the main buildings and the annexes even more complex. This allows the development of this research\'s theme starting from the discussion about the project, the teaching and insertion of new elements related to the preservation of the modern or historical heritage.

A presente dissertação aborda os anexos e ampliações projetados para os dois edifícios principais da Faculdade de Arquitetura e Urbanismo da Universidade de São Paulo, a Vila Penteado e o Edifício Vilanova Artigas, enquanto obras construídas ou como projetos não realizados. Deste modo, a pesquisa procura ampliar o entendimento e o conhecimento disponível da presença da FAU-USP nestes dois edifícios, a partir de uma particular e sensível situação de projeto, o desenho de anexos e ampliações, utilizando estes edifícios como recorte de pesquisa, num arco abrangendo a história da FAU-USP, desde seu período inicial na Vila Penteado, em meados da década de 1950 quando foi edificado o Ateliê até o Concurso para o Anexo do Edifício Vilanova Artigas realizado em 1989, incluindo seus desdobramentos, quando, com criação do Curso de Design, no início da década de 2000, cogitou-se ampliar o Anexo construído. Sendo esta pesquisa centrada no tema dos anexos, investigados desde o ponto de vista das relações estabelecidas com os edifícios de uma escola de arquitetura e urbanismo, esta aproximação se orienta, paralelamente às questões de projeto que os definem e descrevem, por uma reflexão sobre as relações entre estes anexos e o ensino da arquitetura na FAU-USP. Pelas características únicas e a qualidade arquitetônica excepcional, ambos edifícios impõem parâmetros particulares nas considerações sobre seus anexos, acrescentando elementos que ampliam a complexidade das relações com os edifícios-matriz, permitindo com isso o desenvolvimento de questões potenciadoras deste estudo a partir de reflexões sobre o projeto, o ensino, e a inserção de novos elementos em contextos de preservação do patrimônio edificado, histórico ou moderno. / This dissertation addresses the annexes and extensions that were designed for the two main buildings of FAU-USP: Vila Penteado and Vilanova Artigas\' buildings. It\'s about the finished buildings that were actually built as well as the unrealized projects. Thus, the research seeks to expand the understanding and the knowledge of FAU-USP\'s presence in these two buildings from a particular and sensitive project situation, the design of annexes and extensions, using these buildings as a research out-line that covers FAUUSP\'s history since its first period at Vila Penteado, in the mid-1950s when the Atelier was built, until the Contest to the Annex of Vilanova Artigas building held in 1989, including its deployments when it was cogitated to enlarge the built the Annex after the foundation of the Design Course in the early 2000s. The research focuses on the annexes\' themes, which were investigated from the point of view of established relations with the architecture and urbanism school buildings. This approach is guided by a reflection about how the teaching of architecture at FAU and its annexes are related, in parallel with the design issues that defines and describes them. Because of their exceptional architectural quality and unique features, both buildings impose particular parameters considering their annexes, as they add elements that make the relation between the main buildings and the annexes even more complex. This allows the development of this research\'s theme starting from the discussion about the project, the teaching and insertion of new elements related to the preservation of the modern or historical heritage.

The diploma thesis deals with the issue of the fair and true view of business unit in the financial statements. The basic statements of the financial statements comprise the balance sheet, the profit and loss statement and the annexe to the financial statements explaining methods used for accounting of the accounting cases. The practical part of the diploma thesis is focused on analysis of the financial statements of particular entity and applied accounting procedures. The analysis of this unit was carried out focusing on achievement of fair and true view of this unit in the financial statements. The financial position and performance of the selected business unit was evaluated on the basis of selected financial indicators according to the unit's data and its own calculations. The results were compared and evaluated.