Dissertations / Theses on the topic 'Environmental liabilities'

Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for domestic firms because of their size, which is estimated to be approximately $300 billion (Congressional Budget Office 1994) and because of public concern for the environment. This study examines the relation among bond ratings, bond yields, and EPA-based estimates of contingent environmental remediation liabilities to test if the relationships hold as theory implies it would. Extant theory suggests that financial variables, such as environmental remediation liabilities, have incremental explanatory power beyond the information included in bond ratings for bond yield. The purpose of this study is to determine the importance of external estimates of a firm's contingent environmental liabilities for a firm's cost of debt. In addition, the manner in which a firm's contingent environmental liabilities are included in the costs of debt is examined in this study. The results of this study indicate that external estimates for environmental liabilities are associated with the bond ratings and bond yield for a data set of new bond issues collected from the period 1995 to 1997. Despite that firms are increasing their recognition of environmental liabilities, either due to regulatory pressure or other factors, the measures based on EPA data still have significant explanatory power. The results imply that firms are either still lagging in appropriate recognition or that the external measures proxy for amounts imputed by the capital markets for some probable unspecified future costs. The latter explanation is supported by additional evidence in this study that the largest monetary measure of the liability is the most significantly associated with bond ratings and bond yields. Further, the results indicate that the external estimates are incorporated in bond ratings as part of the firm's default risk and have no direct influence over bond yield beyond that included in the bond ratings. This implies that bond ratings are particularly important for any evaluation of investment in debt securities from firms that have contingent environmental liabilities.
Ph. D.

Thesis (MTech (Environmental Management))--Cape Peninsula University of Technology, 2018.
Worldwide, there is a growing about the protection of the environment while ensuring social and economic development for the benefit of the existing and forthcoming generation which pressures every person to take reasonable measures when conducting his/her business. Amongst the reasonable measures, there are environmental legislative provisions enacted by the international community, as well as locally, to regulate required actions for the protection of the environment. South Africa’s environmental legislation outlines ecologically sustainable development by making provisions in the Bill of Rights in the Constitution for everyone to take reasonable legislative measures to alleviate damaging impacts on the environment. International conventions have assisted South Africa and other countries worldwide in environmental protection, thus improving ecologically sustainable development. Eskom’s (the South African power utility) distribution department, referred to as the Company from here onwards, has established environmental objectives and commitments to prevent pollution, promote environmental reporting, comply with all the applicable environmental legislations and other relevant requirements to ensure performance is measured and continual improvement is achieved. The research used both quantitative and qualitative research methods to analyse environmental obligations and associated environmental liabilities of the Company to improve ecologically sustainable development. In order to answer the research questions and achieve the objectives, a set of questionnaires was distributed to sampled respondents; data were retrieved using SAP EH&S Incident Management software while independent variable (environmental obligation) and dependent variables (environmental liability and ecologically sustainable development) were identified. Site visits were also conducted. Furthermore, a correlation coefficient analysis test was calculated using Microsoft excel and a graph was used to illustrate the R-Square value. Positive (+1) relationship between variables was observed which indicates dependability of dependent variable to the independent variable. The research findings indicate that the environment can be safeguarded through understanding and implementing environmental obligations and environmental liabilities to protect the environment for the benefit of the current and future generations by improving ecologically sustainable development. South Africa (1998a) explained that the environment is held in public trust for the people, thus the beneficial use of environmental resources serves the public interest and the environment must be safeguarded as a common heritage. Therefore, anyone found to have contravened legislation will be held liable in the form of sanctions as stated in South Africa, (1998c). An environmental obligation is a duty of care imposed on the user, landowner or a person in control of the protection of the environment and, where protection is impossible, to remediate the impact for the benefit of contemporary and upcoming generations. This is reasonably in line with the principles of sustainable development and a continual improvement of environmental quality and services. There have been dependent variables in the research where both environmental liability and ecologically sustainable development are dependent on environmental obligations (an independent variable) being realised. For this reason, every person or institution should ensure that environmental obligations are understood, adhered to and ensure that ecologically sustainable development is achieved. The Company has undertaken business activities to ensure that electricity is distributed to a wider population, bearing in mind that the interaction may have negative impact on the environment. When any incident that degrades the environment occurs, the incident is reported and managed throughout its life-cycle. There are, however, cases where environmental obligations are not understood or implemented. There is a need to ensure that all people that undertake activities that have a negative impact on the environment, such as pollution of the environment, are properly trained to be able to identify such activities, set environmental objectives and management programmes. Additionally, monitor the implementation of those programmes to ensure that these objectives are met and to achieve ecologically sustainable development. Ecologically sustainable development is achieved when environmental obligations are adhered to and required environmental liabilities are implemented and monitored. SANS ISO 14001: 2015 is an Environmental Management System which can be implemented to help any company understand its business operations, identify environmental issues, find solutions and ensure that all environmental issues are addressed, and good environmental performance is realized.

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A pesquisa tem como base fÃsica o PerÃmetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensÃo, o custo da reversÃo e a responsabilidade legal pelo passivo ambiental. A irrigaÃÃo pÃblica no semiÃrido brasileiro tem gerado como subproduto a degradaÃÃo dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversÃo à do poder pÃblico. Para quantificar a extensÃo e o custo da reversÃo do dano ambiental, inicialmente, aplicou-se um questionÃrio aos agricultores irrigantes para analisar o significado que eles dÃo aos problemas relacionados com a irrigaÃÃo, com a Ãgua de irrigaÃÃo e com a degradaÃÃo dos solos. Posteriormente, utilizou-se um sensor de induÃÃo eletromagnÃtica para medir a condutividade elÃtrica no solo, estimando-se o total de sais solÃveis em sua soluÃÃo. Os valores da condutividade elÃtrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de anÃlise fÃsica e quÃmica, procedendo-se à identificaÃÃo das Ãreas degradadas por sais. Com a definiÃÃo da extensÃo dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produÃÃo agrÃcola, para aferir os custos da reversÃo do passivo ambiental. Os resultados demonstraram uma hipossuficiÃncia financeira e tÃcnica dos agricultores irrigantes; que a degradaÃÃo ambiental por sais atinge 67,27% da Ãrea do perÃmetro irrigado. Conclui-se que, em decorrÃncia dos aspectos de solidariedade, a responsabilidade civil objetiva na reparaÃÃo do dano ambiental provocado pela irrigaÃÃo à do poder pÃblico.
The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.

La expansión de la minería de carbón en la región Caribe de Colombia no sólo crea problemas ambientales y de salud a nivel local, sino que también es una cuestión de preocupación global. Colombia, con casi 85 millones de toneladas exportadas, contribuye considerablemente a las emisiones de gases de efecto invernadero cuando se quema el carbón exportado en las centrales eléctricas de carbón (CEC) en los países importadores, como los Países Bajos y Turquía. Esto es cada vez más relevante ya que los compromisos de la COP21en París implican que cuatro-quintas partes de los recursos de carbono (provenientes del carbón, petróleo y gas) deben permanecer en el suelo. Esta tesis utiliza los enfoques de economía ecológica y ecología política para analizar la cadena de suministro de carbón desde su extracción en las minas de carbón a cielo abierto en Cesar y La Guajira hasta el consumo final en CEC en Holanda y Turquía. También emplea el enfoque de pasivos socio-ambientales como una mejora con respecto al marco conceptual estándar de externalidades, ya que permite una incorporación explícita de responsabilidades por daños no compensados a lo largo de la cadena del carbón. La cadena de carbón se analiza en profundidad a través de diferentes capas (mercado, proceso físico, pasivos socio-ambientales, actores sociales y su pluralidad de lenguajes de valoración) y diferentes escalas (local, nacional y global). Con el fin de identificar los pasivos socio-ambientales de la cadena del carbón y los conflictos ecológicos distributivos, se realizaron 84 entrevistas en Colombia, Holanda y Turquía. Se utilizaron diferentes métodos de valoración económica para estimar el valor de los pasivos socio-ambientales y se utilizaron metodologías de análisis de discurso para analizar la pluralidad de los lenguajes de valoración empleados a lo largo de la cadena de carbón. Los resultados muestran que los pasivos socio-ambientales de extracción de carbón y su transporte a los puertos para su exportación superan el precio de mercado del carbón. El análisis de los conflictos ecológicos distributivos revela que las geografías del carbón están ancladas en injusticias ambientales y déficits democráticos asociados tanto a la minería del carbón como a las CEC, y tensiones irreconciliables entre la salud pública, las ganancias económicas y el poder político en estos tres países. El análisis de los lenguajes de valoración muestra que en los Países Bajos hay dos puntos de vista principales sobre las importaciones de carbón de Colombia, las posiciones de "Carbón ensangrentado" y "El mejor Carbón". El primero está preocupado por las violaciones de los derechos humanos y el segundo enmarca la cuestión en el contexto de la modernización ecológica. En Turquía, el principal debate es entre el uso de lignito doméstico altamente contaminante o la importación de carbón de mejor calidad (antracita de Colombia). Tanto en los Países Bajos como en Turquía hay diferentes grados de preocupación por el cambio climático y los "combustibles no quemables" que parecen estar ausentes en Colombia, donde el debate se centra en los pasivos socio-ambientales locales y nacionales. Esta tesis concluye que el éxito de las acciones de justicia ambiental a lo largo de la cadena del carbón depende del poder político de los actores sociales y de su disposición a renunciar, negociar o imponer sus propios lenguajes de valoración.
The expansion of coal mining in the Caribbean region of Colombia not only creates environmental and health problems locally but is also a matter of global concern. Colombia, with almost 85 million tons exported, makes a large contribution to greenhouse gas emissions when the exported coal is burnt in coal-fired power plants (CFPPs) in importing countries, such as The Netherlands and Turkey. This is ever more relevant as the commitments from COP21 in Paris imply that four-fifths of carbon resources (from coal, oil, and gas) must remain under the ground. This thesis uses ecological economics and political ecology approaches to analyze the coal supply chain from its extraction in the open-pit coal mines in Cesar and La Guajira (Colombia) to the final consumption in CFPPs in The Netherlands and Turkey. It also employs the socio-environmental liability approach as an improvement over the standard externalities framework, since it allows for an explicit incorporation of responsibilities for uncompensated damages along the coal chain. The coal chain is analyzed in depth through different layers (market, physical, socio-environmental liabilities, social actors and the plurality of valuation languages) and different scales (local, national and global). In order to identify the coal chain socio-environmental liabilities and ecological distribution conflicts, 84 interviews were conducted in Colombia, The Netherlands and Turkey. Different economic valuation methods were used to estimate the value of the socio-environmental liabilities, and discourse analysis methodologies were used to analyze the plurality of valuation languages deployed along the coal chain. Results show that the socio-environmental liabilities of the coal extraction and its transport to export ports exceeds the market price of coal. The analysis of the ecological distribution conflicts reveals that the geographies of coal are anchored in environmental injustices and democratic deficits associated with both coal mining and CFPPs, and irreconcilable tensions between public health, economic gain and the political power in these three countries. The analysis of the valuation languages shows that in The Netherlands there are two main views regarding coal imports from Colombia, respectively the “Blood coal” and “Better coal” positions. The first one is concerned about human rights violations and the second one frames the question in the context of ecological modernization. In Turkey, the main debate is between the use of highly polluting domestic lignite or the import of better quality coal (anthracite from Colombia). Both in The Netherlands and in Turkey there are different degrees of concern about climate change and “unburnable fuels” which appear still to be absent in Colombia where the debate is focused on the local and national socio-environmental liabilities. This thesis concludes that the success of environmental justice actions taken along the coal chain depends on the political power of social actors and their willingness to give up, negotiate or impose their own valuation languages.

Durante as últimas três décadas a preocupação com a qualidade do ambiente e a percepção de suas interfaces com as questões econômicas e sociais passou a integrar, com importância e destaque crescentes, a agenda dos principais temas mundiais. Surge como decorrência desse processo a alteração da relação da sociedade com o setor produtivo, que passa a ser visto e avaliado não apenas como um provedor de emprego, renda, bens e serviços, mas também como um consumidor de recursos ambientais. No caso do setor elétrico brasileiro, tal situação tem se apresentado com bastante evidência, particularmente no caso da geração de energia, em função do porte dos empreendimentos e do elevado potencial de degradação ambiental. A questão do passivo ambiental de Usinas Hidrelétricas surge, nesse contexto, como um dos principais pontos de preocupação das partes interessadas como: órgãos reguladores, ONG\'s ambientalistas, gestores, investidores etc. Entretanto, o debate estabelecido em torno do tema tem se dado de forma ainda pouco consistente, pela ausência da um referencial conceitual e metodológico de identificação e avaliação do passivo ambiental de usinas hidrelétricas. Este trabalho aborda esta questão e propõe uma metodologia de identificação e critérios de avaliação de passivos ambientais de usinas hidrelétricas. Tal metodologia adota procedimentos de auditoria ambiental embasados em elementos conceituais e técnicos da economia do meio ambiente, da avaliação de impactos ambientais e da legislação ambiental aplicada. Como um primeiro teste da base metodológica e conceitual proposta é realizado, também, um estudo de caso sobre a Usina Hidrelétrica Escola Politécnica, construída e operada pela CESP Companhia Energética de São Paulo.
During the last three decades the concern about environmental quality and its economic and social relationship grew up and became one of the main points of the world agenda. Therefore, Society and productive sector relationship has been changing. Nowadays, the companies are evaluated not as a income, jobs, services and goods suppliers only but also as a environmental services and goods consumers and as a sources of pollution and degradation. This situation is quite visible in the Brazilian electrical sector, specially in the production phase, due its high environmental potential degradation. In this context, the hydropower plants environmental liability has been taking the attention of the stackholders like regulatory agencies, environmental NGO\'s, managers and investitors. However, existing public debate about this question lacks of a consistent conceptual and methodological basis. This work proposes a environmental liability identification, evaluation and analysis methodology for hydropower plants. The methodology proposed use a Environmental Audit approach based on elements of environmental economy, environmental impact assessment technics and environmental legislation. As a rst test of this methodology, the work describes and presents the results of the Usina Politécnica Hydropower Plant case study.

Esta pesquisa objetiva investigar a relação entre as características institucionais dos países de origem das empresas, que adotam IFRS, e a evidenciação das provisões e passivos contingentes ambientais. Com base na Teoria Institucional, espera-se que as características institucionais dos países exerçam pressões sobre as práticas de evidenciação, indo de encontro aos objetivos do IASB de comparabilidade em nível global. A pesquisa tem como amostra 614 observações de 123 companhias do Brasil, Canadá, Reino Unido, França, Alemanha, Austrália e China, de setores que exploram o meio ambiente com mais intensidade. O período de análise compreende os anos de 2011 a 2015. Para a coleta de dados relativos à evidenciação de provisões ambientais e passivos contingentes ambientais (variáveis dependentes), utilizou-se a técnica análise de conteúdo nas notas explicativas das Demonstrações Financeiras anuais, com o intuito de gerar índices de disclosure, com a comparação do que é divulgado pelas companhias e as disposições sobre evidenciação da norma IAS 37. As outras informações (variáveis independentes) foram também coletadas nas Demonstrações Financeiras das companhias e nos indicadores emitidos pelo World Economic Forum, World Bank Worldwide Governance Indicators e pelo estudo de Hofstede (1980). Para identificar a relação entre a variável dependente e as variáveis independentes, empregou-se regressões com dados em painel com modelos estimados por meio da técnica de efeitos aleatórios. Posteriormente, avaliou-se a comparabilidade de maneira específica para cada uma das informações, por meio de Índices de Uniformidade, objetivando encontrar as principais dissimilaridades nas práticas de reporte. Os resultados obtidos com as regressões com dados em painel mostraram que o disclosure de provisões ambientais está relacionado com as variáveis de interesse dos sistemas político, financeiro e cultural do país de origem das empresas. No entanto, em relação a passivos contingentes ambientais, apenas a variável de interesse do sistema financeiro apresentou relação estatisticamente significativa com a variável dependente. As evidências de isomorfismo coercitivo e mimético encontradas permitem inferir que a evidenciação de passivos ambientais está relacionada com fatores múltiplos e conflitantes com o escopo de comparabilidade do IASB, o que prejudica este objetivo e sinaliza a não comparabilidade. Os achados da avaliação dos Índices de Uniformidade mostraram que há baixa comparabilidade em várias informações evidenciadas, tanto na dimensão within-country, quanto na dimensão between-countries e sugerem que a institucionalização das práticas de reporte encontra-se no estágio de objetificação. A principal conclusão deste trabalho é a de que, apesar de existirem pressões normativas para a existência da comparabilidade, há pressões institucionais conflitantes de outros atores sociais, de caráter coercitivo e mimético, fazendo com que as empresas, em busca de legitimidade, conduzam suas práticas de reporte estrategicamente, indo de encontro aos objetivos do IASB.
The aim of this research was to investigate the relationship between institutional characteristics of companies\' countries of origin that adopt IFRS and the disclosure of environmental provisions and contingent liabilities. Based on the Institutional Theory, it was expected that the institutional characteristics of countries would exert pressures on disclosure practices, meeting the IASB\'s objectives of comparability at the global level. The study sampled 614 observations from 123 companies from Brazil, Canada, the United Kingdom, France, Germany, Australia and China, from sectors that exploit the environment with greater intensity. The period of analysis comprises the years 2011 to 2015. For data collection related to the disclosure of environmental provisions and environmental contingent liabilities (dependent variables), the content analysis was used in the notes of the Annual Financial Statements aiming at generating disclosure indices by comparing what is disclosed by companies and the disclosure provisions of IAS 37. The other information (independent variables) was also collected in the companies\' Financial Statements and in the indicators issued by the World Economic Forum, World Bank Worldwide Governance Indicators and the study by Hofstede (1980). To identify the relationship between the dependent variable and the independent variables, regressions with panel data were used, with models estimated using the random-effect technique. Subsequently, the comparability was evaluated in a specific way for each of the information through Uniformity Indices aiming at finding the main dissimilarities in the reporting practices. The results obtained with panel-data regressions showed the disclosure of environmental provisions related to the variables of interest of political, financial and cultural systems of the country of origin of the companies. However, regarding the environmental contingent liabilities, only the variable of interest of financial system showed statistically significant relation with the dependent variable. The evidence of coercive and mimetic isomorphism found allows us to infer that the disclosure of environmental liabilities is related to multiple factors and conflicting with the IASB\'s comparability objective, compromising it and signaling non-comparability. The findings of the evaluation of Uniformity Indices showed low comparability in several disclosed information, both in the within-country dimension and in the between-countries dimension, and suggest that the institutionalization of reporting practices is at the objectification stage. The main conclusion of this study is that, although there are normative pressures for the existence of comparability, there are conflicting institutional pressures of other social actors, of a coercive and mimetic character, making companies, in search of legitimacy, conduct their reporting practices strategically, contrary to the objectives of the IASB.

O pressuposto desta pesquisa é de que a divulgação de informações ambientais, no âmbito das provisões e passivos contingentes, reagiu aos avanços na normatização contábil. A normatização contábil genérica sobre evidenciação de obrigações incertas era restrita, em meados de 1976, à Lei no 6.404, e assim permaneceu ao longo de pelo menos uma década e meia, quando começou a ser desenvolvida. Ao longo dos anos foram criados padrões obrigatórios de divulgação, com critérios de julgamento mais detalhados para a classificação da obrigação incerta em provável, possível ou remota. Embora ainda apresente algum grau de subjetividade, o desenvolvimento destes critérios pode ter contribuído para a diminuição da assimetria informacional: a empresa passou a contar com um conjunto de orientações mais claras e, portanto, com melhores condições de averiguar e divulgar suas obrigações incertas. Esse avanço contribuiu para que as obrigações ambientais passassem a ter maior exposição, principalmente no âmbito das empresas potencialmente poluidoras, como as do setor de energia elétrica, que utilizam recursos naturais e modificam o meio ambiente. Neste contexto, o objetivo deste estudo foi analisar as evidências de passivo ambiental divulgadas pelas empresas do setor de energia elétrica, de 1997 a 2014. Para tanto, foi desenvolvido um estudo qualitativo, descritivo e longitudinal, por meio da análise de conteúdo de 941 notas explicativas, de uma população de 64 empresas do setor de energia elétrica, de acordo com listagem na BM&FBovespa, em maio de 2015. A amostra foi constituída de 26 empresas, que divulgaram o total de 468 notas explicativas no site da CVM, de 1997 a 2014. Ao longo destes 18 anos, 14 empresas da amostra (53,85%) evidenciaram passivos ambientais ao menos uma vez e 12 instituições (46,15%) não o fizeram e, do total de 468 notas explicativas, 100 (21,37%) evidenciaram passivo ambiental. O número de evidências de passivos ambientais era pequeno em meados de 1997, mas ascendeu, com um aumento mais consistente a partir de 2006, ano que coincide com a aprovação da Norma e Procedimento de Contabilidade 22 - Provisões, Passivos, Contingências Passivas e Contingências Ativas, emitida pelo IBRACON. Adicionalmente, a materialidade quantitativa estava na média de 0,61% para provisões ambientais e 0,89% para os passivos contingentes ambientais, desconsiderando-se os outliers. A dimensão das notas explicativas, em termos de quantidade de palavras, foi crescente e diversificada. Em conclusão, a evidenciação contábil pode, em adição à evidenciação voluntária, ser um meio plausível para a divulgação de questões ambientais e redução da assimetria informacional, principalmente quando a normatização contábil se faz mais clara e detalhada.
The assumption of this research is that the dissemination of environmental informations, under the provisions and contingent liabilities, reacted to developments in accounting standard setting. The general accounting regulation on disclosure of uncertain obligations was restricted to the Law no 6.404 in mid-1976, and remained so for over at least a decade and a half, when it began to be developed. Over the years mandatory disclosure standards were created, with more detailed judgment criteria for the classification of an uncertain obligation as probable, possible or remote. Although still carrying some degree of subjectivity, the development of these criteria may have contributed to the reduction of the information asymmetry: the company has now a set of clearer guidelines and, consequently, it is in a better condition to assess and disclose its uncertain obligations. A greater exposure ofthe environmental obligations was brought about by these advancements, especially in the context of potentially polluting companies, such as the electricity sector, which use natural resources and impact the environment. In this context, the aim of this study was to analyse the evidences of provisions and environmental contingent liabilities, diclosed by the eletricity sector, from 1997 to 2014. For this purpose, we developed a qualitative, descriptive and longitudinal study, using the content analysis of 941 notes, of a population of 64 companies in the electricity sector, according to listing on the BM&FBovespa, on May 2015. The sample is composed of 26 companies, which provided their financial statements on the CVM website from 1997 to 2014, and reported the total of 468 notes. Over the 18 years period analyzed, 14 of these companies (53.85%) showed at least one environmental liability and 12 (46.15%) did not, and, from the 468 notes, 100 (21,37%) reported environmental liability. The number of environmental liabilities evidences was small in mid-1997, but it rose progressively, with a more consistent increase from 2006, the year that coincides with the adoption of Accounting Standard and Procedure 22 - Provisions, Contingent Liabilities and Contingent Asset, issued by IBRACON. In addition, the quantitative materiality averaged 0.61% in the case of the environmental provisions and 0.89% for environmental contingent liabilities, disregarding the outliers. The notes extent, in terms of the number of words, showed growth and diversity. As a result, the accounting disclosure may be, in addition to the voluntary disclosure, a plausible way to divulge environmental issues and reduce information asymmetry, especially when the accounting standard-setting becomes clearer and more detailed.

Este trabalho buscou primeiramente caracterizar passivos ambientais em empreendimentos energéticos, em especial nos de armazenamento de energia. Para isto, avaliou-se as atividades potenciais de contaminação em empreendimentos com armazenamento de energia, em qualquer uma de suas formas (energia eletroquímica, elétrica, mecânica, cinética, hidráulica, térmica, química e nuclear). Foi elaborada uma sequência metodológica de levantamento de informações, com posterior associação entre os contaminantes e as atividades fonte de contaminação. Para um dos tipos de fontes de contaminação através de combustíveis, foi realizado um ensaio de bancada com amostras de combustível diluídas em água, para avaliar em laboratório se somente os compostos BTEX e PAH estão presentes, uma vez que são os geralmente analisados em áreas de armazenamento de gasolina e diesel, objetivando mensurar se a análise de somente estes compostos são suficientes para abranger o potencial toxicológico dessa contaminação. Como resultado constatou-se a necessidade de incluir os Trimetilbenzenos nas análises padrão realizadas nas áreas de armazenamento dos combustíveis avaliados. Para os mesmos tipos de contaminantes, os derivados de combustíveis, foram realizadas campanhas de oxidação química (ISCO) num posto de combustíveis desativado através da injeção de oxidante no aquífero freático, buscando a redução das concentrações para a intervenção de obras civis de uma nova ocupação para o imóvel. Os resultados obtidos foram satisfatórios, atendendo os objetivos pré-definidos, demonstrando a eficácia do processo oxidativo para a degradação de derivados de combustíveis utilizando-se o Persulfato de Sódio, ativado tanto por metais complexados (FeEDTA) quanto por aplicação em meio alcalino.
This study sought initially to characterize environmental liabilities in energy enterprises, especially in energy storage ones. Therefore, we evaluated the potential contamination activities within developments with energy storage in any of its forms (electrochemical, electrical, mechanical, kinetic, hydraulic, thermal, chemical and nuclear energy). A survey was elaborated using a methodological sequence to gather information, with subsequent association between the contaminant and the source of contamination activities. For one of the types of sources of contamination by fuel, we performed a bench and lab test using fuel diluted in water samples to evaluate if only the BTEX and HPA compounds, usually analyzed in areas of gasoline and diesel storage, are sufficient to cover the toxicological potential of such contamination. The results suggested the need to include trimethylbenzene in the standard analysis performed in the fuel storage areas evaluated. For the same types of contaminants, derivatives of fuels, chemical oxidation campaigns (ISCO) were carried out using direct push injections at a deactivated gas station, seeking to reduce concentrations for the intervention of civil works for a new occupation of the land. The results were satisfactory and the proposed goals have been achieved demonstrating the effectiveness of the oxidation process for the degradation of derived of fuels by using the Sodium Persulfate, activated by complexed metals (FeEDTA) and also by application in alkaline environment.

A bacia hidrográfica do Rio Mãe Luzia está localizada dentro da bacia carbonífera catarinense, no sul do estado de Santa Catarina, em uma região muito impactada em termos ambientais, principalmente pela geração de Drenagem Ácida de Mina (DAM), o principal aspecto ambiental a ser considerado para o gerenciamento de recursos hídricos subterrâneos e superficiais. A indústria carbonífera, com a explotação do carvão mineral há mais de um século, contribuiu muito para a degradação da qualidade das águas superficiais da região. Ao contrário da poluição das águas superficiais, a poluição das águas subterrâneas é de difícil detecção, de difícil controle e ainda pode persistir por anos, décadas e até mesmo séculos. Nesse sentido, justifica-se a realização de estudos visando à proteção dos recursos hídricos subterrâneos e evitar a sua deterioração. O presente estudo tem como objetivo mapear a vulnerabilidade natural à contaminação dos aqüíferos e realizar a avaliação de risco de contaminação das águas subterrâneas nas áreas degradadas pela extração de carvão. Para o estudo da vulnerabilidade utilizou-se a metodologia GOD que consiste na combinação de três parâmetros físicos: o tipo de ocorrência do aqüífero, descrição da zona não saturada e profundidade do nível freático. Para a avaliação de risco, foram combinados mapas de vulnerabilidade e da cobertura do solo atual das áreas impactadas pela atividade carbonífera, que nos fornece a informação onde o rejeito e o estéril foram isolados cessando a oxidação da pirita, evitando a geração da DAM. O Mapa de Vulnerabilidade evidenciou as áreas mais suscetíveis para contaminação (localizadas ao norte da bacia, em uma região não degradada pela extração de carvão), enquanto que o Mapa de Risco mostrou regiões onde podem ser priorizados os trabalhos de pesquisa e recuperação das áreas degradadas devido ao risco elevado associado a estas áreas.
The Mãe Luzia river watershed is located inside the Santa Catarina coal basin in the southern of Santa Catarina state, a region very environmentally impacted mostly by the generation of Acid Mine Drainage (AMD), the main environmental aspects to be considered for the management of groundwater and surface water. The coal industry, with the exploitation of coal for more than a century, contributed much to the degradation of the quality of surface waters in the region. Unlike the surface water pollution, pollution of groundwater is difficult to detect, difficult to control and still may persist for years, decades and even centuries. In this sense, it justifies studies aimed the protection of groundwater resources and prevent deterioration. The present study aims to map the natural vulnerability of aquifers to contamination and perform a risk assessment of groundwater contamination in areas degraded by coal mining. The vulnerability was studied using the GOD methodology, which is the combination of three physical parameters: Groundwater occurrence, Overall litology of aquiperm or aquitard and Depth to groundwater table. For risk assessment were combined the vulnerability map and the current soil cover in the areas impacted by the coal industry, which give us the information where the waste/tailing were isolated, ceasing the oxidation of pyrite, avoiding AMD generation. The Vulnerability Map showed the area most susceptible to contamination (located north of the watershed, in a region not degraded by coal mining), while the Risk Map shows areas where works of search and recovery of degraded areas can be prioritized due to the high risk associated with these regions.

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CAPES
A avaliação dos riscos à contaminação dos aquíferos, tem sido uma ferramenta de gestão muito estudada nos dias atuais, devido principalmente, à escassez hídrica, fazendo com que o homem recorra, cada vez mais, ao uso das águas subterrâneas para consumo humano. Um dos contaminantes dessas águas, que tem levantado diversas discussões, são os hidrocarbonetos pouco solúveis em água. O objetivo desta pesquisa foi apontar a necessidade da implantação de políticas públicas direcionadas ao processo de gestão das áreas contaminadas por postos de combustíveis no Estado de Mato Grosso, visto que estes contaminantes são fortemente danosos ao meio ambiente e à saúde humana. A pesquisa foi dividida em três etapas, onde a primeira abordou o levantamento das áreas contaminadas por postos de combustíveis no município de Cuiabá, Mato Grosso, a fim de discutir a importância do inventário para a gestão dessas áreas. A segunda etapa avaliou o risco de contaminação do aquífero, no município de Alta Floresta, Mato Grosso, com intuito de contribuir para definição de áreas que necessitam receber um tratamento prioritário, quanto à sua proteção ou a possíveis investigações adicionais, bem como a escolha do melhor local para instalações dos poços de abastecimento ou instalação de uma rede de monitoramento de qualidade das águas subterrâneas. A terceira e última etapa, foi o isolamento e caracterização de bactérias degradadoras de Diesel, encontradas em amostras de água subterrânea coletadas em um posto de combustível no município de Alta Floresta, com intuito de aplicar a técnica de biorremediação em áreas contaminadas por combustíveis derivados de petróleo.
The risk assessment to the contamination of water supplies has been a management tool widely studied today, mainly due to water shortages, causing the man resorted increasingly to the use of groundwater for human consumption. A contaminant of groundwater, which has raised several discussions, are poorly soluble hydrocarbons in water. The aim of this study was to point out the need to implement public policies directed to the process of management of areas contaminated by gas stations in the state of Mato Grosso, as these contaminants are highly damaging to the environment and human health. The research was divided into three stages, where the first addressed survey the areas contaminated by gas stations in the city of Cuiabá, Mato Grosso, to discuss the importance of inventory for the management of these areas. The second step assessed the risk of aquifer contamination in the municipality of Alta Floresta, Mato Grosso, aiming to contribute to defining areas in need receive priority treatment for their protection or possible additional investigations, as well as the choice of best place for installations of supply wells or installation of a network monitoring groundwater quality. The third and final step was the isolation and characterization of degrading bacteria Diesel, found in groundwater samples collected at a gas station in the municipality of Alta Floresta, aiming to apply the bioremediation technique in contaminated areas derived fuel oil.

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High concentrations of heavy metals in the soil can affect the sustainability of ecosystems and the health of humans and animals. The metal availability in the environment is related to the characteristics of each element, historical and source of contamination, as well as the properties of each soil. The presence of more than one element is common in contaminated areas and their interaction can affect their behavior in the environment. Researches have been developed to study the behavior of metals in different types of soils and thus help in cases of remediation. In recent years, the soil washing with biosurfactant has been presented as a promising method of remediation with little or no effect on the physico-chemical and microbiological characteristics of the soil, but the costs of obtaining this biosurfactant are still high, because most manufacturers use artificial means for production. Thus, this study had the objective of evaluating the remediation potential of the biosurfactant obtained from the fermentation of cassava water through the action of the bacteria Bacillus subtilis. This biosurfactant was characterized as surfactin, an anionic lipopeptide. Soils of different origins were used, one of them typical of the southwestern state of Paraná and the other from the northwest. The soils were first evaluated according to their potential for adsorption of the elements copper, zinc and lead in monometallic and multimetalic conditions, representing non-competitive and competitive conditions respectively. This evaluation was carried out by tests of adsorption and application of the matematical models of Langmuir and Freündlich. Soils were characterized chemically, physically and mineralogically. After that, it was performed the process of artificial contamination of these soils for application in the experiments of soil washing with biosurfactant in different conditions, having pH and concentration of biosurfactant solution as the main variables. Furthermore, it was also assessed the adsorption s capacity for metals by biosurfactant in liquid medium. The results showed that metals have different behaviors related to the adsorption and desorption to soil and to the biosurfactant. The soil type is also very important for the efficiency of metal removal. The clay soil showed higher adsorption capacity and therefore lower capacity of metal removal when compared to the sandy soil. In general, the soils showed the following sequence of adsorption capacity: Pb > Cu > Zn. The Pb was the element that less desorved by the washing process. It can also be concluded that, when soils are contaminated by more than one element at the same time, its ability to leach is greater than when the element is alone in the medium. This situation occurs because of differences between the competitive processes that take place in the active sites. The washing experiments showed that the biosurfactant was not able to improve the efficiency of removal of metals. The results obtained by the control treatments (only pure water) had very similar values to those that contained biosurfactant. When the wash solution containing the biosurfactant was in high concentrations, decrease in removel efficiency was found in some of the samples. Analysis of high performance liquid chromatography showed that the biosurfactant was adsorbed to soil samples, which is the consequence of not observing the effectiveness of the extractor in the removal of metals. It is notable, however, that the surfactin obtained has the potential to bind to metals, since the tests of adsorption to metals was confirmed by experiments. According to the results obtained, it can be inferred that the surfactin has greater potential for metal removal in liquid media than in solid medium, because of the lower possibility of adsorption. In soil, the results indicated potential use of this biosurfactant as stabilizing of metals in methods of remediation "in situ".
Concentrações elevadas de metais pesados no solo podem afetar a sustentabilidade dos ecossistemas e também a saúde dos seres humanos e animais. A disponibilidade do metal no ambiente está relacionada às características de cada elemento, histórico e fonte de contaminação, bem como às propriedades de cada solo. A presença de mais de um elemento em áreas contaminadas é comum e a interação entre eles pode afetar o seu comportamento no ambiente. Diante do problema, pesquisas vêm sendo realizadas a fim de estudar o comportamento dos metais em diferentes tipos de solos e assim auxiliar nos procesos de remediação. Nos últimos anos, a lavagem do solo com biossurfactante tem sido apresentada como um método promissor de remediação com pequeno ou nenhum efeito sobre as características físico-químicas e microbiológicas do solo, porém os custos de obtenção deste biossurfactante ainda são altos, pois a maioria dos fabricantes utiliza meios artificiais para sua produção. Neste sentido, este trabalho teve como objetivo geral avaliar o potencial de remediação do biossurfactante obtido a partir do bioprocessamento da manipueira pela ação de bactérias Bacillus subtilis. Este biossurfactante foi caracterizado como surfactina, um lipopeptídeo aniônico. Foram utilizados solos de origens distintas, sendo um deles típico da região sudoeste do estado do Paraná e outro da região noroeste. Os solos utilizados foram primeiramente avaliados de acordo com o seu potencial de adsorção dos elementos cobre, zinco e chumbo em condições monometálicas e multimetálicas, representando condições não-competitivas e competitivas, respectivamente. Esta avaliação foi feita por meio de testes de adsorção e aplicação de modelos matemáticos de Langmuir e Freündlich. Os solos foram caracterizados química, física e mineralogicamente. A partir de então realizou-se o processo de contaminação artificial destes solos para posterior aplicação dos experimentos de lavagem com o biossurfactante em diferentes condições, sendo as variáveis pH e concentração da solução de biossurfactante como as principais. Além disso, também foi avaliada a capacidade de adsorção dos metais pelo próprio biossurfactante, em meio líquido. Os resultados mostraram que os metais apresentam comportamentos distintos quanto a adsorção e dessorção ao solo e ao biossurfactante. O tipo de solo também é muito importante para a avaliação da eficiência de remoção de metais. O solo argiloso apresentou maior capacidade de adsorção e consequentemente menor capacidade de remoção dos metais quando comparado ao solo arenoso. De modo geral, os solos apresentaram a seguinte sequência de capacidade de adsorção: Pb > Cu > Zn. O Pb foi o elemento que menos dessorveu pelos processos de lavagem. Foi possível também concluir que quando os solos estão contaminados por mais de um elemento ao mesmo tempo, a capacidade de lixiviar-se é maior do que quando o elemento está sozinho no meio. Esta situação ocorre em virtude dos processos competitivos existentes entre os sítios ativos. Os experimentos de lavagem mostraram que o biossurfactante não foi capaz de melhorar a eficiência de remoção dos metais. Os resultados obtidos pelos tratamentos controle (somente água pura) tiveram valores muito semelhantes aos que continham biossurfactante. Quando a solução de lavagem continha o biossurfactante em altas concentrações, foi encontrada, em algumas amostras, queda na eficiência de remoção. Análises de cromatografia líquida permitiram concluir que o biossurfactante foi adsorvido às amostras de solo, sendo esta a consequência da não observação da eficácia do extrator na remoção dos metais. Cabe ressaltar, entretanto, que a surfactina obtida apresenta potencial de ligar-se aos metais, uma vez que os testes de adsorção desta aos metais foi confirmado pelos experimentos realizados. De acordo com os resultados encontrados, pode-se inferir que a surfactina tem maior potencial de remoção de metais em meio líquido do que em meio sólido, devido a menor possibilidade de adsorção na matriz sólida. Em solo, os resultados indicaram potencial de utilização deste biossurfactante como agente de estabilização dos metais em métodos de remediação in situ .

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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior
The search for a sustainable development is result of the exhaustion of the natural resources of the planet that demands globalizated politics with practical of compatible economic development with the protection of the quality of life for the future generations. This work presents a study on the thematic on the environmental liabilities in the organizations with focus in the industry of the oil and the production of oil in land in the state of Rio Grande do Norte. Some types of environmental liabilities are presented, as well as, some estimates techniques. Moreover, this work presents surveys of some variable that stimulate the organizations to implant technologies of reduction of the impacts in the environment as: the environmental legislation, costs, the main impacts of the production of oil in land. On the basis of the bibliographical research and in the identified variable, it was carried a case study with state and municipal technician that act in the sectors of fiscalization (IBAMA-RN and IDEMA-RN) with the objective to deepen the discussion regarding the impacts of the industry of the oil, the effectiveness of the current law, the performance of the institutions the federal level and how to prevent impacts in the environment. It was observed that the environmental liabilities are a little spread subject in the organizations, perhaps to be unknown and of few theoretical referencees at the national level, regarding to the evaluation techniques. At the same time, absentee in the national politics that conducts the oil exploration
A busca por um desenvolvimento sustent?vel ? decorr?ncia do esgotamento dos recursos naturais do planeta que exige uma pol?tica globalizada com pr?ticas de desenvolvimento econ?mico compat?vel com a prote??o da qualidade de vida das gera??es futuras. Este trabalho apresenta um estudo sobre a tem?tica do passivo ambiental nas organiza??es com foco na ind?stria do petr?leo e na produ??o de petr?leo em terra no estado do Rio Grande do Norte. S?o apresentados alguns tipos de passivos ambientais, bem como, algumas t?cnicas de estimativas. Al?m disso, este trabalho apresenta o levantamento feito de algumas vari?veis que impulsionam as organiza??es a implantarem tecnologias de redu??o dos impactos no meio ambiente como: a legisla??o, os custos ambientais, os principais tipos impactos da produ??o de petr?leo em terra. Com base na pesquisa bibliogr?fica e nas vari?veis levantadas, foi realizado um estudo de caso com t?cnicos que atuam nos setores de fiscaliza??o do IBAMA-RN e do IDEMA-RN com o objetivo de aprofundar as discuss?es a respeito dos impactos da ind?stria do petr?leo, da efic?cia da legisla??o vigente, do desempenho das institui??es a n?vel federal, estadual e municipal para evitar impactos no meio ambiente. Observou-se que o passivo ambiental ? um tema pouco difundido nas organiza??es por ser desconhecido e de poucas referencias te?ricas a n?vel nacional quanto ?s t?cnicas de avalia??o. Ao mesmo tempo, ausente na pol?tica nacional que rege a explora??o de petr?leo

O presente trabalho aborda uma questão ainda relativamente nova, mas de urgente reflexão: a reutilização de imóveis industriais, considerados hoje, áreas potencialmente contaminadas (AP) por atividades não industriais. Objetiva documentar a postura mais freqüentemente utilizada no Brasil quando da reocupação da implantação de novos usos em imóveis industriais desativados, adotando-se como parâmetro o município de São Paulo. Busca averiguar se, em algum momento deste processo, há qualquer consideração sobre a possibilidade da existência de passivo ambiental, dada a natureza industrial da atividade anteriormente desenvolvida no imóvel. Parte da hipótese que os agentes envolvidos nesse processo de mudança de uso (incorporadoras, construtoras, etc) ignoram ou desconsideram a possível existência de contaminação no imóvel. A metodologia consistiu na seleção dos imóveis, a partir de uma base cartográfica (4 cartas – escala 1: 25.000 da EMPLASA) que registrava o uso do solo em 1980. Posterior visita ao campo e registro do uso atual destes imóveis. Os que apresentaram um novo uso não industrial foram analisados e se dentro dos parâmetros desejados, sujeitos a uma entrevista. O resultado das entrevistas comprovou a hipótese inicial. Conclui-se que, a reincorporação destes imóveis ao tecido urbano dá-se sem qualquer preocupação quanto à existência de uma possível contaminação do solo, dos aqüíferos ou das instalações se reaproveitadas. Mesmo se, durante a construção do novo empreendimento, tenham sido observados indícios de uma provável contaminação. Não há qualquer interesse na investigação da qualidade do solo e água, além do usual, para execução das fundações. Do ponto de vista dos agentes envolvidos, somente a exigência de um órgão público justificaria tal atitude.
This research refers to a very new problem, which needs urgent reflection and response: the new land uses in industrial areas, considered potentially contaminated. The research intends to define which is the more common attitude in Brazil for redevelopment of decommissioning industrial plants areas, focused on São Paulo city. It aims to examine the process of redevelopment projects, in order to discover if there is any consideration about the environment quality during the land uses changes. It takes as hypothesis that the agent involved in land uses changes process ignore completely the existence of contaminated sites. The methodology was grounded and developed by using charts (4 charts- scale 1:25.000 –.EMPLASA), which indicated the industrial plants in 1980. Later visit on land to verify their current uses. The agents involved in the installation of new non-industrial establishments were interviewed about the process. In summary, one can say that the reintegration of these decommissioning industrial areas is done without any kind of deeply concerns about the contaminated sites, or the impact of the past industrial activities on the groundwater quality, or in the abandoned installations. There isn’t any further interest in order to investigate the possibility of environmental liabilities and consequent risks and hazards.

This thesis studies the role accounting plays in the monitoring and reporting of soil quality in one sector of the agricultural industry, broadacre farming. A survey was conducted with broadacre farmers in the Loddon Catchment, Victoria, Australia. The primary aim was to determine the effectiveness accounting plays in providing information to decision makers relative to the productive capacity in soil quality and not just on profits. The capital asset in this study was defined as soil quality. Soils and soil quality in particular, are major elements in determining land value. The concern is decisions are being made by potential buyers and other decision makers, particularly policy makers, with regards to soil quality on the basis of incomplete and often misleading information. It is proposed that a major reason is due to the fact that different participants in the agricultural and accounting industries require and use different information. The accounting systems used by farmers are those that have been developed for the manufacturing sector which may not be appropriate for managing long-term, complex resources such as soil. The farmers themselves did not find formal accounting reports useful for decision making because these reports are based on uniform standards and market prices. The topic of soil quality and land degradation is viewed from two perspectives. In one perspective, the proprietary view; the accounting emphasis is on the ownership of assets and the change, both in income and capital, in these assets over time. In this case the accounting equation is seen as assets - liabilities = equities. The proprietor takes all the risk. A more recent perspective in accounting, the entity view, emphasises the assets whether financed from equity or debt and where the accounting equation is seen as assets = equities. The emphasis changes to the income flow from these assets and more interest is shown in current market prices as a reflection of the future value of these assets Profit is not necessarily a good indicator of what farmers are doing for their capital asset. There needs to be greater emphasis on costs undertaken for the conservation of soil. Those costs should be considered an investment and put into the balance sheet and not the profit and loss statement. The major finding of study demonstrates that decision making groups have different

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Financiadora de Estudos e Projetos
The phosphogypsum is calcium sulfate (gypsum chemical), generated as waste in industrial production of phosphoric acid, the main raw material for the production of phosphate fertilizers. Is generated on a large scale, and to produce one ton of phosphoric acid are generated many tons of phosphogypsum, depending on the composition of the phosphate rock used. In Brazil are generated annually million tons and disposed in landfill or dumpsites sites without suitable destination for the volume generated, which represents a major environmental liability and worsens, progressively, with the need for increased food production. Thus, this research aimed to determine a relationship between temperature and phosphogypsum the calcination time, to study the possibility of adapting their use in construction. For this, calcined phosphogypsum samples were produced with different combinations of temperature and time, and, then were used in the preparation of the molded specimens. These were evaluated in mechanical tests (compressive strength and tensile strength in bending) and physical (water absorption). The best combination of temperature and calcination time was 159°C and 120 minutes, results that expressed the highest mechanical resistance to bending and compression, and the water absorption index met the Brazilian standards adopted in the recommendations for blocks concrete and blocks ceramic. The scientific contribution of this work will be important not only for building, but for the sustainability of the planet, because an industrial waste that is generated in large quantities, can become raw material for the production of building components for buildings, will avoid the need of new controlled landfill sites for its disposal and also, where an industrial residue replaces a raw material, it is noteworthy that, besides the use and eliminate waste landfills, we will stop exploring the raw material replaced, prolonging the "lifespan" the same and/or preserving of areas exploration.
O fosfogesso é um sulfato de cálcio (gesso químico), gerado como resíduo na produção industrial de ácido fosfórico, principal matéria-prima para a produção de fertilizantes fosfatados. É gerado em grande escala, sendo que para produzir uma tonelada de ácido fosfórico são geradas muitas toneladas de fosfogesso, dependendo da composição da rocha fosfática utilizada. No Brasil são geradas anualmente milhões de toneladas e dispostas em aterros a céu aberto, sem destino adequado para o volume gerado, o que representa um grande passivo ambiental e que se agrava, progressivamente, com a necessidade do aumento da produção de alimentos. Assim, essa pesquisa teve como objetivo determinar uma relação entre a temperatura e o tempo de calcinação do fosfogesso para estudar a possibilidade de adequar a sua utilização na construção civil. Para isso, foram produzidas amostras de fosfogesso calcinado com diferentes combinações de temperatura e tempo, e que foram utilizadas na preparação dos corpos de prova. Estes foram avaliados em testes mecânicos (resistência à compressão e à tração na flexão) e físicos (absorção de água). A melhor combinação entre temperatura e tempo de calcinação foi 159°C e 120 minutos, resultados que expressaram as maiores resistências mecânicas à flexão e à compressão, e o índice de absorção de água atendeu às normas brasileiras adotadas nas recomendações para blocos de concreto e blocos cerâmicos. A contribuição científica deste trabalho será importante não só para a construção civil, mas para a sustentabilidade do planeta, pois um resíduo industrial que é gerado em grande quantidade, poderá se tornar matéria-prima para a confecção de elementos construtivos para edificações, evitará a necessidade de novos aterros controlados para a sua disposição e também, sempre que um resíduo industrial substitui uma matéria prima, é importante salientar que, além do uso do resíduo e eliminação de aterros, deixamos de prospectar a matéria prima substituída, prolongando a vida útil da mesma e/ou preservando áreas de exploração.

碩士
淡江大學
保險學系保險經營碩士在職專班
96
The Premises Pollution Liability (PPL) policy is designed to offer a broad range of flexible protection for first and third-party environmental liabilities. Key Benefits： A.Coverage for sudden and accidental and gradual pollution. B.Inclusion of both historical and ongoing operational exposures. C.Automatic coverage for biodiversity (natural resource) damage D.Damage to third-party property including diminishment in value E.Ability to enhance risk management programmer through access to the top Engineering consultants F.Proactive claims support to minimize losses and their impact on the business Coverage Summary： A.Broad coverage available ¸ including： B.Clean-up costs insured by the Insured following their discovery of pollution on and /or off-site C.Costs incurred by the Insured where a clean-up is imposed by regulators or required by third parties D.Liability for third-party bodily injury¸ property damage and clean-up costs E.Third-party business interruption resulting from pollution conditions F.Costs and expenses included for all claims within the policy limits

Thesis (Ph. D.)--Florida State University, 2005.
Advisors: Dr. Pamela Peterson-Drake and Dr. Gary A. Benesh, Florida State University, College of Business, Dept. of Finance. Title and description from dissertation home page (viewed June 8, 2005). Document formatted into pages; contains ix,118 [i.e. 115] pages. Includes bibliographical references.

In the environmental context banks face direct, indirect and reputational risks from their internal operations and their external business activities. The current specific focus on the protection of the environment makes it essential for banks and their directors to be aware and stay on top of potential risks and liabilities. This is especially so because banks’ directors can be criminally prosecuted for environmental crimes. The application and effect of the Prevention of Organised Crime Act 121 of 1998 (POCA) on persons convicted of an environmental crime or crimes has been identified as a possible new or added risk for banks and their directors. Banks in addition to their normal environmental risk and liabilities also need to contend with the possibility of lender liability. Existing legislation pertinent to lender liability does not expressly or specifically deal with lender liability. Absence of judgements on lender liability further exacerbates the risks and the uncertainty for banks in South Africa. Therefore, banks remain subject to legal uncertainty and associated risks. The issue of lender liability specifically with regard to the implication of “the person in control” requires clarification. Hence, it is recommended that legislation relevant to lender liability (National Environmental Management Act 107 of 1998; National Water Act 36 of 1998 and the National Environmental Management: Waste Act 59 of 2008) be revised to specifically accommodate and protect lenders (lending banks) in certain distinct circumstances. The role of banks is that of an intermediary between borrowers and lenders of money. Therefore, it influences the direction and pace of economic development and by default steers and promotes either sustainable or non-sustainable development. Currently, mainstream banks are in effect financing a brown economy and hence subscribe to a weak form of sustainability. It would seem that mainstream banks are more concerned with managing the impact that environmental risk may have on bank lending than the impact of bank lending on the environment. The evolving nature of sustainability (from weak to strong and from a brown to green economy) demands a fundamental policy change for banks. It is expected that mainstream banks will be put under even greater pressure than before to make the transition from weak to strong sustainability. Hence, banks’ current environmental risk management systems will not be sufficient to cater for new environmental risks and liabilities that the move to stronger sustainability (in the form of the green economy) will present. Banks should adopt the stronger version of sustainability; formulate environmental principles that the bank will adhere to; incorporate these environmental principles into all aspects of its lending cycle, develop an environmental risk management system that should include as a minimum the identification of all the applicable legislation pertaining to the specific financing or lending of capital, risk identification, assessment of the specific risk, implementation of risk control measures, mitigation of the risk, risk monitoring and auditing.
LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

abstract: The tendency for psychopathology to aggregate within families is well-documented, though little is known regarding the level of specificity at which familial transmission of symptomology occurs. The current study first tested competing higher-order structures of psychopathology in adolescence, indexing general and more specific latent factors. Second, parent-offspring transmission was tested for broadband domain specificity versus transmission of a general liability for psychopathology. Lastly, genetic and environmental mechanisms underlying the familial aggregation of psychopathology were examined using nuclear twin-family models. The sample was comprised of five hundred adolescent twin pairs (mean age 13.24 years) and their parents drawn from the Wisconsin Twin Project. Twins and parents completed independent diagnostic interviews. For aim 1, correlated factors, bifactor, and general-factor models were tested using adolescent symptom count data. For aim 2, structural equation modeling was used to determine whether broadband domain-specific transmission effects were necessary to capture parent-offspring resemblance in psychopathology above and beyond a general transmission effect indexed by the latent correlation between a parental internalizing factor and offspring P-factor. For aim 3, general factor models were fitted in both generations, and factor scores were subsequently extracted and used in nuclear twin-family model testing. Results indicated that the bifactor model exhibited the best fit to the adolescent data. Familial aggregation of psychopathology was sufficiently accounted for by the transmission of a general liability. Lastly, the best fitting reduced nuclear twin-family model indicated that additive genetic, sibling-specific shared environmental, and nonshared environmental influences contributed to general psychopathology. Parent-offspring transmission was accounted for by shared genetics only, whereas co-twin aggregation was additionally explained by sibling-specific shared environmental factors. Results provide novel insight into the specificity and etiology of the familial aggregation of psychopathology.
Dissertation/Thesis
Masters Thesis Psychology 2019