Detalhes bibliográficos
| Ano de defesa: |
2009 |
| Autor(a) principal: |
Cordeiro, Roberto Batista
 |
| Orientador(a): |
Robles Junior, Antonio |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
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| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1755
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Resumo: |
The environmental question is a target of discussion in the whole world. The problem of the water shortage makes part of these international discussions, in the sense of establishing programs that aim the preservation and the economy about this natural resource. The discussed subject comes to every day, receiving important movements like the Universal Declaration of Water Rights , written by the United Nations Organization (UNO), on March 22, 1992. The involvement of everybody in the subject about the social responsibility, it does that the businessmen look for the alternative solutions for the water reuse. In Brazil there are some drain treatment programs, developed by the Company Basic Sanitation of the State São Paulo (SABESP), turned to the reuse, however, not for domestic uses. So, this Case Study had the objective to check the costs and benefits with the reuse water in residential condominiums. Identifying and measuring the costs and investments added in the civil construction for recuperation and reuse of water. The technique that hasbeen developed in The Condominium Residential, Vale of the Hill, in Bragança Paulista, interim interviews, the place that were collected the data of separation about the gray waters from the black waters, where the gray waters suffer a decantation process, aerobic decomposition bacterial, filtrate to activated coal, and cloroamoniation for the treatment and reuse, rejecting for the drain the black waters. And also, information were collected the about costs and additional investments to the civil construction for the water treatment process. The water reuse techniques for domestic uses just allow the utilization for less noble uses, which has not contact with the human being, and that in this study case the purpose of the water reuse is for the sanitary discharge. The legislation is superposed, there is not a universality about waters reuse for domestic consumption. There are standards that control the environment pollution subject, but not for the unpollution and environment preservation. The utilization of water reuse systems, in the sanitary discharge, provides an immediate return in relation to the environment, and economical, along the time. The value of the apartments is of R$ 5.524.000, the Total Cost of additional Property was of R$ 186.754, for a total economy of R$ 374.400, checking a result of R$ 187.646. The analysis of the results, it identified that the Total Cost of additional Property represents 4,13 % of the value of the apartments, and that the return on the additional investment is 524,24 %. The Payback of the investments took place in 2,4 years and Payback of the investments corrected to an interest rate of 6 % p.a took place in 7,2 years. The results reached in this inquiry present several limitations as difficulties in the identification and mensuration of the environmental assets, intangible benefits produced with the reduction of the impact to the environment with the reuse of the water. In the Accounting aspect, the question that still remains to be studied is of as it will write up and to spread the results identified however of difficult mensuration. Continuity is recommended in the development of new inquiries in the accounting area to prepare standards and to perfect the techniques of registers and spread of the assets and environmental liabilities |
