15 resultados para Incentivos fiscais

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Este estudo avalia sistemas de reciclagem e de disposição de resíduos sólidos domésticos que possuem incentivos fiscais definidos pela Lei Estadual nº 13.803/2000 de Minas Gerais. A pesquisa foi desenvolvida por análise de documentação de licenciamento ambiental de aterros sanitários e usinas de reciclagem e compostagem de resíduos financiados pela referida Lei e por visitas às unidades sanitárias, sendo usados os instrumentos metodológicos da agência ambiental do Estado de São Paulo (CETESB) que avaliam as condições de instalação e operação desses tipos de empreendimentos. do estudo, constatou-se que o incentivo de Minas Gerais, definido pela Lei do ICMS Ecológico, traz importantes benefícios ambientais aos municípios, embora ainda seja reduzido o número dos contemplados por esse fomento à gestão dos resíduos sólidos urbanos. Conclui-se, também, que algumas das unidades estudadas apresentam problemas de natureza ambiental e operacional.

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Pós-graduação em Ciências Sociais - FCLAR

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

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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A região onde está inserida a área de estudo, tem sofrido explorações predatórias e má utilização do solo. Áreas antes ocupadas por cerrados, campos sujo e limpo foram substituídas pelos reflorestamentos com eucalipto, devido aos incentivos fiscais e a instalação de companhias reflorestadoras na região, pelo baixo valor das terras e baixa fertilidade do solo; mas com um grande potencial para o desenvolvimento de essências florestais. O presente trabalho visou a elaboração do Diagnóstico Físico Conservacionista da bacia do rio Capivara - Botucatu (SP), baseada no parâmetro ambiental “Coeficiente de Rugosidade”, tendo-se por unidade de estudo 10 microbacias. Os resultados obtidos com a metodologia utilizada, no estudo da bacia do rio Capivara - Botucatu (SP), para o diagnóstico físico conservacionista permitiram mostrar que o grau de deterioração físico ambiental para a bacia foi 44,34%, muito acima do limite de 10% aceitável. O alto valor do grau de deterioração, provavelmente, foi devido ao mau uso da terra que vem provocando erosões, assoreamentos de reservatórios e cursos d’águas. O parâmetro ambiental médio “coeficiente de rugosidade” para as dez microbacias do rio Capivara, permitiu classificá-las para utilização com agricultura e urbanização, pecuária e reflorestamento; ou seja, indicou que a vocação principal desta é para uso com pecuária (Classe B); as classes de declive de 0 a 12% (Classe III) e de 12 a 20% (Classe IV), respectivamente, predominaram em 62,95% e 27,00% da área total das microbacias estudadas, ocorrendo em na sua maior parte nas unidades de solo LVA (46,56%) e RQ (19,86%). A predominância de florestas, capoeiras e pastagens nas microbacias, provavelmente é reflexo da predominância de solos de baixa fertilidade. - As imagens do Sensor TM do LANDSAT 5, permitiram o mapeamento do uso da terra da bacia de maneira rápida, que segundo o índice Kappa foi de boa qualidade (0,45), além de fornecer um banco de dados para futuros planejamentos nessa área. O SIG - IDRISI permitiu constatar através de seus diferentes módulos para georreferenciamento, classificação digital do uso da terra e modelo matemático, as áreas de uso da terra com rapidez. Os parâmetros, coeficientes de forma e circularidade mostraram que as microbacias apresentam baixo perigo de enchentes devido ao seu formato, bem como, o coeficiente de rugosidade permitiu classificar as microbacias 1, 2, 3, 4 e 8 com vocação para agricultura; as 6 e 7 para pecuária; a 5 para pecuária e reflorestamento e as 9 e 10 para floresta e reflorestamento.

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Increasingly, the furniture market is competitive. The construction industry presents itself in growth, mainly due to the lines of existing incentives and tax credits established by the government, assisting the impulse to purchase real estate, building materials and furniture. Factors that promote and strengthen the sector's growth. With high demand from the furniture market, demand for higher quality and increasing technological advances, research is often undertaken in search of solutions for process improvement and product features, focusing on the production of materials less harmful to the environment, provision of raw press to lower cost, improve the production process and product development of cost-effective. This research focuses on the comparative study between two materials widely used in furniture manufacturing. MDF (Medium Density Fiberboard) and MDP (Medium Density Particleboard). The subject provides the focus in furniture production, presenting and comparing data collected from three companies producing panels between physical and mechanical characteristics of the materials, also presenting some of the main factors of influence on the quality of the panels, their features and applications on mobile. The study shows the high potential of using the MDP (Medium Density Particleboard) in furniture designs, as well as MDF (Medium Density Particleboard), favoring the final terms of the project , resulting in better utilization of each material , avoiding waste and increase unnecessary cost . Currently, several projects are developed in MDP and MDF furniture, where there is no relevance to their characteristics regarding their limitations. Many of these furnishings are designed without a specific study of the best use and positioning of each material, with better utilization , favoring collateral design , especially furniture designed exclusively for each environment . The lack of technical ...

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The present work aims to analyze how the Programa de Desenvolvimento de Rio Claro (PRODERC) as a public policy generating and jobs for industries located in the city, promoting local development, using as selection criterion to expand the number of employees in a period of three years. We are going to analyzed different factors such as increase in the number of workers in the period analyzed, the impact of PRODERC industries and the government’s relationship with the industries covered, and the location there of on the territory according to industrial size

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Pós-graduação em Engenharia Mecânica - FEIS

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Currently there are two car models that use electricity in their propulsion systems, the electric vehicle and the hybrid electric vehicle. The electric vehicles are classified as vehicles that use electric motors in their propulsion system and batteries as a power source, on the other hand, the hybrid vehicles are classified as vehicles that use both electric motors and internal combustion engines in their propulsion system, using both batteries and líquid fuels as a power source. The main goal of this work is to analyze the characteristics of electric and hybrid electric vehicles and demonstrate the unfeasibility of the electric vehicle in the current economic, political, energetic and environmental brazilian scenario, for this purpose it was realized a study about the current brazilian situation regarding to electricity generation, current conservation status of road network, lack of electrical infrastructure for charging batteries, national lithium reserves, environmental characteristics, tax incentives, economic scenario, oil market and political positioning related to the implantation of electric or hybrid electric fleets in nacional territory. The operational characteristics analysis of electric and hybrid electric vehicles in this current scenario leads to the conclusion that currently a growth of electric vehicles fleets on a national scale is totally impractical in the Brazil, Thus, the introduction of green vehicles probably will occur primarily with hybrid electric models, motivated mainly due the bigger autonomy of this models compared to electric models, lower cost of hybrid electric models compared to electric models, factors related to the lack of recharging infrastructure and also factors related to political positioning

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The automobile industry shows relevance inside the Brazilian industrial scenario since it contributes with the development of a significant chain of supply, distributors, workshops, publicity agencies and insurance companies in the internal market, aside from being one of the five biggest worldwide market. Thereby, the federal government decreed in Dec, 17th 2012 by Law nº 12.715 the Inovar-Auto Program. As the Adjusted Present Value (APV) is highly recommended, although not yet widespread to public politics of tax reduction, this work intends to apply the APV method on the cash flow analysis of an automobile sector's company, which has recently installed in national territory and wants to rely with governmental incentives proposed by Inovar-Auto Program. The developed work evaluates the company's current cash flow stochastically from mathematical modeling of variables such as price, demand and interest rate through probability distributions with the assist of Crystal Ball software, a Microsoft Excel Add-in, generating different scenarios from Monte Carlo Simulation. As results probabilities situations have been evaluated until the end of the Inovar-Auto's conducted period, in 2017. Beside APV others indicator such as Internal Rate of Return (IRR) and payback period were estimated for the investment project. For APV a sampling distribution with only 0.057% of risk, IRR of 29% were obtained and estimated project payback period was 4.13 years

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Objective: The objective of this study was to assess the opinions of the Brazilian population about incentives for oocyte donation. Methods: A cross-sectional descriptive approach was used to consult the Brazilian public. The data collection involved the use of a structured questionnaire about legal and ethical issues surrounding oocyte donation. Individuals were randomly selected from the general population using different e-mail lists. Potential participants were contacted by e-mail and invited to participate in the study by completing an online web survey. Results: A total of 1,565 people completed the survey, including 1,284 women(82%) and 281 men(18%). Among the respondents, 1,309(83.6%) were university graduates, 1,033(66%) had a personal income ≥1,250 US dollars/month, 1,346(86%) considered themselves to be religious and 518 (33.1%) were health professionals. While many participants believed that women may donate their oocytes for altruistic reasons, the majority believed that a lack of oocyte donations is due to the prohibition of payments(64.3%) and that incentives would facilitate the decision to donate oocytes(84.7%). The majority of the participants(65.3%) agreed that a financial incentive(i.e., paying the donor) would be the most practical solution for increasing the number of oocyte donations. These results tended to be independent of gender, age, income, religion, education level and profession. Conclusion: While the Brazilian Federal Council of Medicine prohibits payments for oocyte donation, the majority of study participants had no objection to compensating oocyte donors. Moreover, most of the participants agreed that a financial incentive is the most practical solution to increasing the number of oocyte donations.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)