999 resultados para Sustentabilidade Financeira


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Planning and sustainable management of water resources require actions that focuses on life quality, recovery and preservation of natural resources. As such, a municipality must have tools which empower the government with the right to exercise such actions, for example, the Master Plan and Sector Plans. To develop municipal plans which will guide the development of the city and provide information for establishment of public policies, it is of the utmost importance that they are designed based on primary and safe data. In view of these considerations, this study aimed at formulating environmental indicators by using a Geographic Information System – GIS. The environmental diagnosis based on the gvGIS was used as database, which made the process to be agile and accurate. The watershed of Lençóis River – SP was the study area. It has a good database from the Environmental Diagnosis of the watershed of Lençóis River, which was created through funds from the State Funds for Water Resources – FEHIDRO. The borrower was the Service of Water Supply and Sewage of Lençóis Paulista – SAAELP. Based on the diagnosis, the indicators were formulated concerning land use and occupation as well as water resources. The results were considered satisfactory and showed that the methodology used in this study is of great importance to evaluate water resources, as it provides a reliable basis for the decision-making process seeking environmental compliance and sustainable development. By using environmental indicators, the sustainability of an area as a whole can be analyzed, and the parts as well, i.e., it is possible to identify which sector is experiencing significant problems and take actions to solve them.

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This thesis work aims to bring a better viewing on an atypical case of financial analysis. The lstituto per le Opere di Religione (IOR), commonly known as the Vatican Bank, has peculiarities according to its goals as a bank. Belonging to a Catholic religious congregation, IOR has been used to manage the resources of the church, and ensure that these resources are used for the operation of it and, also for religious works. However the financial transactions made by the bank remained secret throughout its existence until mid 2012. This feature of not providing relevant information at the local and international community brought harm. Several cases of corruption and money laundering came up, bringing scandals that cause bad looks for the religious entity. In order to interact with the international community and understanding the importance of it, the Roman Apostolic Catholic Church decides to joing the international accounting procedures (IFRS) and went on to provide yearly financial statement reports and other information from its bank from 2012 . Thus, this thesis work takes on the role of analyzing the financial statements of the IOR and present its economic and financial health from the Capital Structure ratios, liquidity and profitability in the period 2012-2014. Overall, there has been a significant reduction in indebtedness 548% in 2012 to 362% in 2014. However, such an index showing is still high. In addition, the debt profile remained bad (87.47% short-term in 2014). The Liquidity ratios, both indices fell during the analysed period. Noteworthy is that even with retractions, the indices are equal or greater than 1, which indicates financial footing able to pay off debts. Regarding profitability, in 2013 it represented atypical moment, considering the economic performance of the IOR in the investigated period. There was decrease in profits this year, which resulted in great loss of the indicators in 2013. For the previous and subsequent...

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

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Pós-graduação em Engenharia de Produção - FEB

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A sustentabilidade vem sendo perseguida em todos os segmentos da economia tanto dos países desenvolvidos quanto em desenvolvimento. Especificamente no que diz respeito ao setor rural destes países não poderia ser diferente. O presente trabalho se propõe a analisar e comparar o Brasil e a França em termos das principais semelhanças e diferenças nas suas estruturas institucionais voltadas para a promoção do desenvolvimento rural sustentável. Para tanto, foram utilizados os métodos Dedutivo e Indutivo. Verificou-se que as estruturas institucionais de ambos os países são relativamente semelhantes, muito embora haja especificidades relacionadas às distintas realidades rurais destes países em termos de atividades agropecuárias, florestais, propriedades rurais, dentre outros aspectos. O desenvolvimento rural sustentável desempenha, assim, um papel importante nas políticas nacionais, da França e do Brasil, sendo que a agropecuária, o meio ambiente, as energias, o turismo, a educação e a pesquisa são as principais áreas de sustentabilidade em ambos os países. Pode-se observar que, em geral, um Ministério francês responsabiliza-se, em se tratando de temas vinculados ao desenvolvimento rural sustentável, por uma área de ação mais ampla e menos precisa comparativamente a um Ministério brasileiro. Por fim, alguns temas associados ao tema do desenvolvimento rural sustentável são exclusivamente observados nos Ministérios brasileiros, tais como proteção das florestais tropicais, povos indígenas e biocombustíveis.

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The cane sugar is important since the early days in the history of the country, following the discovery of Brazil since the colonial period, therefore, the culture has an important role in the Brazilian economy, being one of the main products. In the 1970s with the advent of the economic crisis, geopolitical and the possibility of depletion of oil, countries dependent on imported fuel, sought new energy alternatives. In Brazil, it was decreed in 1975 the creation of the National Alcohol Program - PROALCOOL, who had several years of rising, the increase of distilleries and marketing of cars powered with ethanol blend. Due to the decrease in the price of oil the importance of the program significantly reduced, returning to peak only in 1979, ie, the second phase of the program. Conceived as one of the vectors of the national response to the crisis in oil prices '70s, the program persisted at times rising in others not reaching for more than three decades. Brazil is the second largest ethanol producer, second only to the U.S., where the raw material comes from corn, which becomes a bottleneck biodiesel production because it competes with food production. New technologies developed to increase ethanol production combined with sustainability and economic viability are being held, the principal is the second generation ethanol, known as cellulosic ethanol, ethanol plus third and fourth generation.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Engenharia de Produção - FEG

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Pós-graduação em Matemática em Rede Nacional - IBILCE

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O Desenvolvimento Sustentável tem sido pauta de diversos encontros globais que tentam solucionar as crises ambientais que vêm ocorrendo nas últimas décadas. Este trabalho tem como objetivo analisar as relações entre os impasses identificados na concepção de Desenvolvimento Sustentável e o modelo de desenvolvimento econômico capitalista tal como está configurado pelos princípios do neoliberalismo. Partimos da hipótese da inviabilidade do Desenvolvimento Sustentável em um sistema capitalista neoliberal. Utilizamos como metodologia de análise a cartografia, por meio da qual desenhamos as paisagens emergentes na dinâmica do poder ao indicar os limites do modelo de desenvolvimento econômico. Contrapomos as deficiências do modelo de desenvolvimento econômico com as premissas do que poderiam caracterizar o Desenvolvimento Sustentável. Desenvolvemos algumas reflexões acerca da sociedade de consumo e seus impactos na natureza. Apresenta-se as linhas de pensamento ecológico que discutem as maneiras de solucionar os problemas ambientais. Exercícios educacionais podem ser usados para a formação do compromisso de cada sujeito com a construção da comunidade. Refletir apenas nas contradições sociais não resolverá completamente a pressão exercida sobre os recursos naturais. A natureza não pode ser vista como um simples objeto estático que só se realiza a partir do trabalho humano, sua dinâmica deve ser considerada em sua totalidade. A sociedade não pode continuar a desenvolver meios de produção que aumentam a exploração da natureza. Uma nova estrutura social deve ser pensada, indo além das concepções marxistas e naturalistas, que promova justiça social e ambiental

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Recently in Brazil cities have been suffering strong influence concerning concepts of sustainable development and urban-environmental management in order to implement public policies. These approaches combined, subsidize fair democratic construction, along with citizen participation and transparency regarding the use of resources. This study was meant to address the evaluation of performance and environmental quality through the use of sustainability indicators as a tool for planning and management of municipal urban-environmental, its advantages, disadvantages and contributions to the effectiveness in the implementation of policies aimed at local sustainable development. The main objective of the study was to do a comparative analysis of the indicators used in Piracicaba, to the national indicator system and other municipal programs, and also, its application in urban and environmental planning. To achieve this goal, initially a topic selection was made based on a bibliographic analysis in order to discuss the use of management tools and municipal evaluation systems from the perspective of sustainability, showing the management tools such as laws, agreements, documents and mainly, sustainability indicators. It was then, prepared the case study carried out in Piracicaba, São Paulo municipality. With the obtained results, it was possible to provide a model which shows strengths and weaknesses of public actions and policies for the environment, such as project suggestions that could be applied aiming greater sustainability and continuous improvement of municipal environmental performance

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O Desenvolvimento Sustentável tem sido pauta de diversos encontros globais que tentam solucionar as crises ambientais que vêm ocorrendo nas últimas décadas. Este trabalho tem como objetivo analisar as relações entre os impasses identificados na concepção de Desenvolvimento Sustentável e o modelo de desenvolvimento econômico capitalista tal como está configurado pelos princípios do neoliberalismo. Partimos da hipótese da inviabilidade do Desenvolvimento Sustentável em um sistema capitalista neoliberal. Utilizamos como metodologia de análise a cartografia, por meio da qual desenhamos as paisagens emergentes na dinâmica do poder ao indicar os limites do modelo de desenvolvimento econômico. Contrapomos as deficiências do modelo de desenvolvimento econômico com as premissas do que poderiam caracterizar o Desenvolvimento Sustentável. Desenvolvemos algumas reflexões acerca da sociedade de consumo e seus impactos na natureza. Apresenta-se as linhas de pensamento ecológico que discutem as maneiras de solucionar os problemas ambientais. Exercícios educacionais podem ser usados para a formação do compromisso de cada sujeito com a construção da comunidade. Refletir apenas nas contradições sociais não resolverá completamente a pressão exercida sobre os recursos naturais. A natureza não pode ser vista como um simples objeto estático que só se realiza a partir do trabalho humano, sua dinâmica deve ser considerada em sua totalidade. A sociedade não pode continuar a desenvolver meios de produção que aumentam a exploração da natureza. Uma nova estrutura social deve ser pensada, indo além das concepções marxistas e naturalistas, que promova justiça social e ambiental

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Recently in Brazil cities have been suffering strong influence concerning concepts of sustainable development and urban-environmental management in order to implement public policies. These approaches combined, subsidize fair democratic construction, along with citizen participation and transparency regarding the use of resources. This study was meant to address the evaluation of performance and environmental quality through the use of sustainability indicators as a tool for planning and management of municipal urban-environmental, its advantages, disadvantages and contributions to the effectiveness in the implementation of policies aimed at local sustainable development. The main objective of the study was to do a comparative analysis of the indicators used in Piracicaba, to the national indicator system and other municipal programs, and also, its application in urban and environmental planning. To achieve this goal, initially a topic selection was made based on a bibliographic analysis in order to discuss the use of management tools and municipal evaluation systems from the perspective of sustainability, showing the management tools such as laws, agreements, documents and mainly, sustainability indicators. It was then, prepared the case study carried out in Piracicaba, São Paulo municipality. With the obtained results, it was possible to provide a model which shows strengths and weaknesses of public actions and policies for the environment, such as project suggestions that could be applied aiming greater sustainability and continuous improvement of municipal environmental performance