319 resultados para impostos ambientais e subsídios


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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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The process of environmental impact assessment (EIA), in the extent of previous environmental studies, has as one of its functions to provide subsidies to the actions of environmental managment of enterprises. However, the proper estructuring of programs that allows to support this managment does not often occurs. This research sought as one of its objectives to evaluate in which extent the process of EIA can be a subsidie for the EMS, providing basic elements of this system. In addition, more specifically, the research had as one of its objetives the development of subsidies for the implantation of an Environmental Managment System (EMS), based on the model of ISO 14001 (2004), for a sewage treatment plant yet to be constructed in the city of President Venceslau / SP. In order to achieve theses objetives, a discussion was held based on the evaluation of environmental studies available in the library of Cetesb / SMA. Still, for the elaboration of subsidies for the EMS of the treatment plant, the research was focused on the structuring of environmental management program, based on the information contained in its Preliminary Environmental Report (PER). The research had as one of its products, the development of subsidies for the planning and control of the environmental aspects and impacts and for the environmental program of the enterprise, based on the use of environmental indicators. It was concluded, based on the results that, in general, the previous environmental studies analyzed showed little emphasis on the phase of development of structured environmental programs that offer guidelines to achieve the desired results for the environmental performance of the company.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Geociências e Meio Ambiente - IGCE

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Pós-graduação em Geografia - IGCE

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Serviço Social - FCHS

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O presente trabalho objetivou oferecer subsídios para o Planejamento Territorial, através da caracterização geomorfológica da Bacia do Ribeirão Piracicamirim, caracterização esta que permitiu reconhecer a morfodinâmica dos ambientes pleiteados à ocupação e/ou já ocupados. Através desta caracterização foi possível conhecer as suscetibilidades geomorfológicas da área e, a partir daí, verificou-se algumas especificações da Legislação Ambiental Brasileira referente a estas áreas. Além das características do relevo, foram analisadas também algumas das regulamentações referentes à conservação da vegetação, para assim, apontar sob a forma de registro cartográfico, os setores onde ocorre legalmente a limitação ao uso e ocupação do solo. A fim de se alcançar os objetivos traçados, foi utilizada a abordagem direta e indireta da bacia hidrográfica do Ribeirão Piracicamirim. A primeira foi realizada através de trabalhos de campo e a segunda foi efetuada através da revisão bibliográfica, cartográfica e da elaboração de documentos cartográficos da área. Como orientação metodológica foi adotada a Teoria Geral dos Sistemas aplicada à ciência geográfica. Os documentos cartográficos produzidos mostraram que alguns setores da presente bacia necessitam de uma melhor atenção quanto às questões ambientais. Tratase de áreas onde o conjunto das características físicas do ambiente, juntamente com o uso e ocupação da terra predominante tem ocasionado intensos processos erosivos em diferentes estágios de evolução. Constatou-se que a retirada da mata original para o cultivo da cana-de-açúcar tem ocasionado grandes problemas erosivos que merecem uma melhor atenção dos órgãos responsáveis pelo Planejamento Territorial da bacia.

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In view of the current environmental concerns and legal requirements, this work aims to achieve a diagnosis and offer subsidies for development of an environmental management plan in an industry. The industry considered to be a subject of study of this research is the aviculture, considered its great importance in Brazil and to present a significant environmental impact. The unit of analysis is a chicken slaughterhouse, located in Rio Claro, SP. The developed methodology for identification and analysis of environmental significative aspects were based in the concepts of environmental impact and in the ABNT NBR ISO 14.001:2004. From the analysis of selected aspects, this research proposed several environmental indicators for the company and identified points of environmental improvement. The results of this study provide methods for identifying its environmental aspects and development of its environmental management plan to chicken slaughterhouse and also to other companies.

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Given the large potential impact that the construction industry has on the environment and the need to reduce environmental degradation , environmental certifications are important tools of environmental management. This work deals with the environmental certifications of sustainable buildings LEED and AQUA . This project employed the method of exploratory research to identify the requirements that impose the greatest difficulties in the implementation of LEED and AQUA , surveying the reasons for the choice of certification to be deployed and to analyzing the main benefits perceived by certified organizations. Concepts related to the topic were obtained from the literature, leading to the development of a questionnaire that was applied in organizations that have gone through the above certifications . From the analysis of questionnaires, it was possible to highlight that the main reasons for the adoption of an environmental certificate in the construction industry are linked to economic issues such as greater market recognition and appreciation of the project and what is still needed to invest in environmental awareness industry and the whole society

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This study sought to address the tourism system in its various strands, compared to socioeconomic and environmental issues. Contextualizing the theme of sustainable tourism, or ecotourism, the reality of the city of Ipeúna, there is the incipient state of efforts in this activity because, predominantly, its territory is occupied by the monoculture of cane sugar and pastures, which damages the maintenance of vegetation fragments, as well as degrading areas that often could take a value tour. Through environmental planning, was intended to raise major issues of interface tourism / environment in order to seek alternatives to the implementation and development of tourism in Ipeúna. As a result, it presents an environmental diagnosis of the study area through which to assess the current status of tourist attractions in relation to environmental and socio-economic dynamics of the city.

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Pós-graduação em Ciências Biológicas (Biologia Celular e Molecular) - IBRC