995 resultados para Environmental auditing -- Catalonia -- Santa Coloma de Farners
Resumo:
Is it possible to talk about the rise of a new global (dis)order founded on the challenges posed by environmental issues? Through the review of the state of the art on the subject, this article analyzes the growing importance of the environment, and natural resources in particular, in international relations; and aims to raise awareness among International Relations scholars to the potential positive impact of the development of the discipline in integration with global environmental change studies.
Resumo:
Purpose Achieving sustainability by rethinking products, services and strategies is an enormous challenge currently laid upon the economic sector, in which materials selection plays a critical role. In this context, the present work describes an environmental and economic life cycle analysis of a structural product, comparing two possible material alternatives. The product chosen is a storage tank, presently manufactured in stainless steel (SST) or in a glass fibre reinforced polymer composite (CST). The overall goal of the study is to identify environmental and economic strong and weak points related to the life cycle of the two material alternatives. The consequential win-win or trade-off situations will be identified via a Life Cycle Assessment/Life Cycle Costing (LCA/LCC) integrated model. Methods The LCA/LCC integrated model used consists in applying the LCA methodology to the product system, incorporating, in parallel, its results into the LCC study, namely those of the Life Cycle Inventory (LCI) and the Life Cycle Impact Assessment (LCIA). Results In both the SST and CST systems the most significant life cycle phase is the raw materials production, in which the most significant environmental burdens correspond to the Fossil fuels and Respiratory inorganics categories. The LCA/LCC integrated analysis shows that the CST has globally a preferable environmental and economic profile, as its impacts are lower than those of the SST in all life cycle stages. Both the internal and external costs are lower, the former resulting mainly from the composite material being significantly less expensive than stainless steel. This therefore represents a full win-win situation. As a consequence, the study clearly indicates that using a thermoset composite material to manufacture storage tanks is environmentally and economically desirable. However, it was also evident that the environmental performance of the CST could be improved by altering its End-of-Life stage. Conclusions The results of the present work provide enlightening insights into the synergies between the environmental and the economic performance of a structural product made with alternative materials. Further, they provide conclusive evidence to support the integration of environmental and economic life cycle analysis in the product development processes of a manufacturing company, or in some cases even in its procurement practices.
Resumo:
The main objective of the present study is to assess the environmental advantages of substituting aluminium for a polymer composite in the manufacture of a structural product (a frame to be used as a support for solar panels). The composite was made of polypropylene and a recycled tyres’ rubber granulate. Analysis of different composite formulations was performed, to assess the variation of the environmental impact with the percentage of rubber granulate incorporation. The results demonstrate that the decision on which of the two systems (aluminium or composite) has the best life cycle performance is strongly dependent on the End-of Life (EoL) stage of the composite frame. When the EoL is deposition in a landfill, the aluminium frame performs globally better than its composite counterpart. However, when it is incineration with energy recovery or recycling, the composite frame is environmentally preferable. The raw material production stage was found to be responsible for most of the impacts in the two frame systems. In that context, it was shown that various benefits can accrue in several environmental impact categories by recycling rubber tyres and using the resulting materials. This is in a significant part also due to the recycling of the steel in the tyres. The present work illustrates how it is possible to minimize the overall environmental impact of consumer products through the adequate selection of their constitutive materials in the design stage. Additionally it demonstrates how an adequate EoL planning can be an important issue when developing a sustainable product, since it can highly influence its overall life cycle performance.
Resumo:
Improvement of the environmental performance of processes and products is a common objective in industry, and has been receiving increased attention in recent years. The main objective of this work is to evaluate the potential environmental impact of two bedding products, a polyurethane foam mattress (PFM) and a pocket spring mattress (PSM). These two types are the most common mattresses used in Europe. A Life Cycle Assessment (LCA) shows that the PFM has a higher environmental impact than the PSM. For both products the main cause of environmental impact is the manufacturing process, respectively the polyurethane foam block moulding process for the PFM, and the pocket spring nucleus process for the PSM. A scenario analysis shows the possibility of reducing the environmental impact of the products’ life cycle using an alternative End-of-Life scenario, resorting to incineration rather than landfill. Two strategies were also studied in order to reduce the environmental impact of the PFM: (1) reutilization of foam that was sent to the waste system management, and (2) a 20% weight reduction of the polyurethane foam. The second strategy has proven to be the most effective.
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Purpose: The aim of this paper is to analyse the development of environmental management practices by Portuguese local entities and their determining factors. Design/methodology/approach: The data were collected by sending a postal questionnaire. In order to measure the degree of development of environmental management practices an index of environmental management practices (EMPI) was developed, which reflects the extent to which a set of 16 environmental management practices have been implemented by the entities included in the sample. Four variables are considered in this study as possible factors that drive the development of environmental management practices by local entities, namely type of entity, size, proactive environmental strategy and Local Agenda 21 Findings: Results indicate the degree of development of environmental management practices in Portuguese local entities is low. Additionally, entity size, the adoption of proactive environmental strategies and the implementation of Local Agenda 21 are explaining factors of the degree of development of such practices. Originality/value: This study adds to the international research on environmental management in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.
Resumo:
Purpose – The purpose of this paper is to analyse the development of environmental management practices by Portuguese local entities and their determining factors. Design/methodology/approach – The data were collected by sending a postal questionnaire. In order to measure the degree of development of environmental management practices, an index of environmental management practices (EMPI) was developed, which reflects the extent to which a set of 16 environmental management practices have been implemented by the entities included in the sample. In total, four variables are considered in this study as possible factors that drive the development of environmental management practices by local entities: type of entity; size; proactive environmental strategy; and Local Agenda 21. Findings – Results indicate the degree of development of environmental management practices in Portuguese local entities is low. Additionally, entity size, the adoption of proactive environmental strategies and the implementation of Local Agenda 21 are explaining factors of the degree of development of such practices. Originality/value – The paper adds to the international research on environmental management in the public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.
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Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002-04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies’ annual reports and their breadth. Based on the extant literature, several characteristics relating to firms’ attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002-04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices.
Resumo:
Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured interviews and secondary sources. Organizational changes were analyzed using Laughlin’s model in order to identify which category reflected most of the changes introduced to address environmental matters. Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies’ findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda. Originality/value – This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.
Resumo:
The objective of this study was to analyze the environmental performance of aquaculture in the city of Colorado do Oeste, Rondônia State, Brazil. Fifteen fish farmers were interviewed. For data collection, structured interviews were carried out, using a questionnaire based on information supplied by the United Nations Food and Agriculture Organization (FAO). The questionnaire considered 12 items, organized into three main topics: a) social and legal standards b) environmental standards c) standards of food safety and hygiene. The questionnaire considered 12 items, organized into three main topics: a) social and legal standards b) environmental standards c) standards of food safety and hygiene. Aquaculture in the city of Colorado do Oeste, Rondônia presents two fish production systems: extensive and semi-intensive. In the semi-intensive system, stocking rate was one fish per m3, on average; tambaqui (Colossoma macropomum), tilapias (Oreochromis spp.), pirarucu (Arapaima gigas) and pintado (Pseudoplatystoma spp.) were the species farmed at the largest number. The rate of water renewal was due to the greater availability of natural food in this system. Water renewal was constant in the ponds (1,500 liters per minute). In the semi-intensive system using dug ponds, alevins were stocked and fed during the entire rearing time with natural and exogenous food. The extensive system relied on the natural production of the pond, with stocking density limited by the production of natural food. The little renewal of water made the cultivation tank itself acted as a decantation lake, with the occurrence of oxidation and sedimentation of residual organic matter, consisting of feces, debris and organic fertilizer. Production of reduced effluent volume took place in the extensive system, compared to the cultivation area. In addition, there was high water turbidity, caused by high concentration of planktonic organisms, and low concentrations of dissolved oxygen in the water. Data showed that nine estates of the interviewed fish farmers had critical environmental performance (less than 30.0%). Six estates of fish farmers had bad environmental performance (between 30.0 and 50.0%) (Coefficient of sustentainability = green square x 100 ÷ Total Questions less the yellow squares)
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Este artigo analisa o uso das informações de custos pelos gestores de 20 grandes secretarias municipais da saúde do estado de Santa Catarina. Para isso, foi avaliado o perfil dos gestores entrevistados; foi verificada a existência ou não de sistemas de custos implantados nessas secretarias; foi feita uma avaliação da percepção desses gestores sobre a utilização das informações de custos no processo de tomada de decisão e foram identificadas quais informações de custos são utilizadas atualmente na gestão desses órgãos. Os entrevistados foram os ocupantes de cargos administrativos nas secretarias municipais da saúde pesquisadas. Conseguiu-se avaliar o uso das informações de custos na gestão de 18 secretarias municipais da saúde do estado de Santa Catarina. Os resultados indicam que apenas duas secretarias municipais da saúde possuem esse processo um pouco mais avançado; nas demais, o que se verifica é que existem algumas tentativas de se obter informações mais detalhadas sobre custos. Entretanto, na opinião dos entrevistados, as informações de custos são bastante importantes na gestão das secretarias.
Resumo:
Nos últimos 50 anos, os estudos da satisfação no setor público têm sido objeto de análise de diferentes autores, em diversas partes do mundo, mostrando ser um tema contemporâneo e dinâmico. Com base em uma apreciação das principais publicações nessa área, o presente artigo investigou os antecedentes da satisfação dos funcionários públicos. Na parte teórica/metodológica, avaliaram-se sete construtos (rotinas, especificidade do trabalho, desenvolvimento de recursos humanos, feedback, conflito nas metas organizacionais, restrições processuais e especificidades das metas organizacionais), através da técnica de modelagem de equações estruturais. Foi realizada uma pesquisa descritiva baseada em estudo de caso, sendo aplicados 258 questionários aos funcionários públicos da prefeitura de Santa Maria. O artigo fornece um modelo aplicado com os sete fatores e 11 hipóteses que antecedem a satisfação, encontradas em diversas literaturas da área. Com base nos achados empíricos verifica-se que a satisfação sofre interferência direta de algumas características do trabalho, como: rotinas, especificidades e recursos humanos. E, por consequência, essas características do trabalho recebem influência direta do contexto do trabalho.
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Este trabalho trata do processo de implementação do Projeto de Assentamento Extrativista (PAE) Santa Maria Auxiliadora, localizado em Humaitá (AM). São debatidas as políticas públicas de assentamentos rurais e os desafios da mediação entre racionalidades distintas na percepção e na utilização da terra e da natureza. Realizou-se uma pesquisa qualitativa, com as técnicas de observação participante, entrevistas semiestruturadas e análise documental. Verificou-se o dilema do Instituto Nacional de Colonização e Reforma Agrária (Incra), que, sob as pressões da política agrária nacional, visando o desempenho quantitativo, deveria conduzir a implementação do PAE de forma a atender às peculiaridades da comunidade. Observa-se que o assentamento planejado é reconfigurado com a dinâmica da vida da comunidade, tendo os agora "assentados" como importantes agentes de ressignificação e territorialização desse espaço.
Resumo:
Este artigo apresenta os resultados da pesquisa que teve como objetivo analisar a realização do potencial de accountability dos pareceres prévios (PP) produzidos pelo Tribunal de Contas do Estado de Santa Catarina (TCE/SC), relativos às contas anuais dos chefes de governos municipais. Tendo como pano de fundo a evidenciação da necessidade de a análise se desdobrar em duas dimensões distintas e a discussão do modelo de análise utilizado, o estudo mostrou que os referidos pareceres prévios pouco realizam do seu potencial de accountability, dado que o TCE/SC pouco avança em relação a esse objetivo, não utilizando nem explorando as possibilidades que a legislação lhe oferece e, portanto, não contribuindo para a materialização da accountability. Por fim, sugerem-se algumas recomendações que poderão servir como diretrizes em futuras pesquisas.