environmental liabilities
Recently Published Documents


TOTAL DOCUMENTS

151
(FIVE YEARS 49)

H-INDEX

11
(FIVE YEARS 2)

2021 ◽  
Vol 14 (6) ◽  
pp. 3461
Author(s):  
Gustavo Aiex Lopes ◽  
Amarildo Da Cruz Fernandes ◽  
Estevão Freire

A publicação do novo marco legal do saneamento básico no Brasil – LEI Nº 14.026, de 15 de julho de 2020 definiu novos prazos iminentes para encerramento dos 3326 “lixões” e aterros controlados no território nacional. A importância do fim das atividades ou s adequação das áreas de disposição irregular de RSU é primordial para a eliminação/redução da contaminação dos compartimentos ambientais. Com as dificuldades financeiras e índices de avaliação de qualidade de áreas de disposição subjetivos – IQR (CETESB) e IQDR (INEA) pouco foi feito pelos gestores municipais nessas áreas. A fim de superar a subjetividade na utilização desses índices e direcionar ações efetivas, este trabalho propõe um novo Índice de Qualidade de Áreas de Disposição Irregular de RSU (IQUADI), baseada na Análise Hierárquica de Processo (AHP), definindo-se intervalos específicos para os critérios selecionados a partir de levantamento bibliográfico e documental. Os resultados finais mostram aos responsáveis pelos passivos ambientais se as atividades na área serão encerradas ou continuarão e quais medidas a serem adotadas. Verificaram-se divergências legais nos limites usualmente utilizados e novos limites foram propostos para os critérios componentes do IQUADI. A aplicação comparativa (estudo de caso) do IQUADI e do IQR no aterro controlado de Volta Redonda permitiu concluir que o IQR apresenta 58% de subjetividade para a seleção dos pesos de cada critério, ao contrário do IQUADI que apresentou valores específicos para cada intervalo selecionado integrante dos critérios. Subjectivity reduction in the MSW disposal areas classification through a new index applying Hierarchical Process Analysis: Quality Index of Irregular MSW Disposal Areas – IQUADIA B S T R A C TThe new legal framework publication for basic sanitation in Brazil in July 2020 defined new imminent deadlines for the closure of the 3326 “dumps” and controlled landfills in the national territory. The importance of the end of activities or the adequacy of MSW irregular disposal areas is essential for the elimination / reduction of contamination of environmental compartments. With the financial difficulties and the subjectivity of the quality assessment indexes of disposal areas - IQR (CETESB) and IQDR (INEA), little has been accomplished by municipal managers in these areas. In order to overcome the subjectivity in the use of these indices and direct effective actions, this work proposes a new Quality Index for MSW Irregular Disposal Areas (IQUADI), based on the Analytic Hierarchy Process (AHP), defining specific intervals for the selected criteria from a bibliographic and documentary survey. The final results show those responsible for environmental liabilities whether activities in the area will be closed or will continue and what measures must be performed. Legal differences have been identified in the limits usually used and new values were proposed for the criteria that compose IQUADI. The comparative application (case study) of  IQUADI and IQR in the controlled landfill of Volta Redonda allowed us to conclude that the IQR presents 58% subjectivity for the selection of the weights of each criterion, in contrast to the IQUADI which presented specific values for each interval selected integral to the criterion.Keywords: municipal solid waste, closure, quality index, analytical hierarchy process.


Author(s):  
Tatiane Borchers ◽  
Victor Garcia Figueirôa-Ferreira ◽  
Ricardo Augusto Souza Fernandes

Large amounts of the most diverse waste are produced in urban environments, being the landfill one of the most common forms of disposal of these wastes. The need for research on the redevelopment of landfill areas lies in the dynamism and externalities of urban spaces, which generates the need to rebuild degraded areas to promote economic, social, and environmental benefits. In Brazil, there is an expectation that open and controlled dumpsites will be replaced by sanitary landfills. In this sense, the present study seeks to identify alternatives to re-urbanization for areas of deactivated landfills as a way to increase the sustainability of cities, presenting solutions already adopted in Brazil and international trends. To this end, a bibliometric analysis and an extensive bibliographic review were conducted. The main alternatives found were: open spaces (parks, sports and leisure centers), use for agriculture, woods and reforestation areas, intensive use for commercial purposes, housing and energy generation. The main contribution of this article is to open the discussion about what will be the use of these new landfills in the post-closure phase of waste disposal, having in mind an adequate planning of these new landfills, allowing them not to become environmental liabilities when they are deactivated.


Author(s):  
Julia Youngman ◽  
Megan F. Hess ◽  
Elicia Cowins

This case introduces students to the topic of contingent liabilities by examining the actual management decisions of two energy companies facing increased regulatory scrutiny over the environmental risks associated with coal ash.  The case learning objectives include: (1) researching and summarizing the guidance governing the recognition and disclosure of contingent liabilities; (2) critically assessing a company’s decisions regarding the recognition and disclosure of environmental liabilities; (3) accounting for asset retirement obligations; and (4) articulating the ethical implications of a company’s management and disclosure of environmental risks from the perspectives of various stakeholders.  The case is designed for use in an intermediate accounting course at the undergraduate level.  Students reported improvement in their knowledge and comprehension of contingent liabilities and their appreciation for the ethical implications of accounting decisions.  Students also noted that they enjoyed discussing these issues in the context of real companies facing complex environmental challenges.


2021 ◽  
Vol 34 (1) ◽  
Author(s):  
Frederico Monteiro Neves ◽  
Guineverre Alvarez ◽  
Fábio Fernandes Corrêa ◽  
João Batista Lopes Silva

The region that comprises the Atlantic Forest is one of the most degraded areas of the planet, being especially vulnerable in climate change scenarios, which project a mean temperature increase between 2ºC and 3ºC by 2070 for the Brazilian Northeast region. This article aims to analyze the main drivers of socio-environmental vulnerability in the Atlantic Forest region that comprises the southernmost identity territory of Bahia (Brazil) and their potential consequences for coping with climate change. To this end, historical data on land use and occupation was spatialized and evaluated, along with socioeconomic indicators and legal environmental adequacy in the municipalities that make up this territory. The results indicate four structural drivers that generate regional vulnerabilities: the persistence of deforestation; the continuous expansion of monoculture areas; the maintenance of low levels of well-being of the population; as well as a picture of legal environmental liabilities. Based on the analysis of these data, strategies are proposed to increase the adaptive capacity to climate change in this region, especially considering the role of municipalities as a central actor in the implementation of adaptation actions by incorporating into their existing planning instruments indicators and strategies that address the multiple current challenges, especially when the federal government seems to be neglecting climate change.


2021 ◽  
Vol 39 (4) ◽  
pp. 389-396
Author(s):  
Rogério P Soratto ◽  
Renato Yagi ◽  
André Luiz G Job ◽  
Adalton M Fernandes

ABSTRACT Fluctuations in potato prices and invariably rising production costs need sustainable fertilization strategies. For this purpose, two experiments were conducted in the southwestern region of São Paulo state to evaluate fertilization management strategies for the ‘Agata’ potato cultivar. The treatments consisted of the producer’s standard fertilization (1700 kg ha-1 NPK 4-30-10 at planting + 100 kg ha-1 urea and 150 kg ha-1 KCl at hilling) and combinations of two P rates at planting (standard rate and half of the rate), as monoammonium phosphate (MAP) with two forms of KCl application (total rate in the post-planting phase or half of the rate in the post-planting phase and half at hilling). The application of half the P rate (255 kg ha-1 P2O5) as the MAP at planting and the transfer of K from planting to applications in the post-planting phase or in the post-planting phase and at hilling, despite having provided a lower leaf P concentration, maintained the total tuber yield with higher operational yield of planting fertilization. It also increased the yield of tubers with a diameter >4.5 cm under conditions of lower water availability in the vegetative stages of the crop and soil with medium availability of P and K. Such a fertilization strategy is valuable for cost reductions and possible environmental liabilities.


2021 ◽  
Vol 13 (16) ◽  
pp. 9164 ◽  
Author(s):  
Xiaofang Chen ◽  
Wenlei Xia ◽  
Yuan Huang ◽  
Mingze Li ◽  
Wei Wan

With the extensive development of the economy, environmental degradation has become a serious global issue. How to ensure the sustainable development of regional environments has drawn widespread attention from governments, academia, and the public. As an index to measure the efficiency of financial expenditure on the environment by local governments, the assets and environmental liabilities conversion rate (AELCR), along with the spatial pattern changes it presents and the factors it is affected by, is worthy of in-depth study. This study took the AELCRs of 31 provinces in China from 2012 to 2017 as the research objects, analyzed their spatial patterns and evolution using GeoDa software, and explored their spatial distribution using a spatial econometric model. The results show that, on the whole, China’s provinces were characterized by unbalanced economic development and large gaps in development levels, and there were significant differences in the efficiencies of fiscal expenditure for environmental protection between regions. Overall, there was a negative correlation between China’s neighboring provinces, and there was strong heterogeneity between provinces with a low conversion efficiency and the surrounding provinces. Locally, most provinces did not show significant spatial correlation, while the local similarities of the AELCRs decreased from 2012 to 2017, and the heterogeneities increased. Through the analysis of influencing factors, it was found that the urbanization level and provincial R&D investment positively increased the AELCRs, where the positive impact of urbanization was more obvious; resource tax and urban infrastructure investment were negatively correlated with the conversion rates, and the negative impact of resource tax was greater. The findings of this study provide important theoretical and practical implications for local governments to reasonably allocate environmental expenditure and improve their conversion rate of assets and environmental liabilities.


2021 ◽  
Vol 11 (15) ◽  
pp. 6732
Author(s):  
Tiago Marques ◽  
Manuel Senos Matias ◽  
Eduardo Ferreira da Silva ◽  
Nuno Durães ◽  
Carla Patinha

With more than a half-century in operation, the industrial chemical complex of Estarreja (ICCE) in northern Portugal has left serious environmental liabilities in the region. Although protective measures were implemented, soils, surface, and groundwater contamination caused by persistent pollutants are still prevalent. This study presents data from several geophysical and hydrochemical campaigns carried out to monitor groundwater contamination in the Estarreja region over a period of 30 years. Both geophysical and hydrochemical data showed a good agreement and revealed an important anomaly caused by groundwater contamination (high levels of Na, Cl, SO4, and Fe, among others) in 2006–2007, likely caused by the remobilization of waste pollutants (roasted pyrites, soils, and sludge) during their deposition in a sealed landfill (operating between 2003 and 2005). More recently, in 2016, this impact persists, but was more attenuated and showed a general migration pattern from E to SW according to one of the main groundwater flow paths. Groundwater flow in this region has a local radial behaviour. Drainage effluent systems, such as ditches and buried pipes formerly used by ICCE, are also likely to contribute to some contamination “hotspots”. Finally, the results obtained by the combined use of these two approaches allowed for the delineation of the contamination plume for future monitoring.


2021 ◽  
Vol 14 (3) ◽  
pp. 1429
Author(s):  
Leovigildo Aparecido Costa Santos ◽  
Iara Jaime De Pina ◽  
Thyago Rodrigues do Carmo Brito ◽  
Murilo Mendonça Oliveira De Souza ◽  
Manuel Eduardo Ferreira ◽  
...  

Estudos sobre a influência de assentamentos rurais no processo de desmatamento são normalmente controversos. Alguns apontam uma aceleração desse processo, enquanto outros demonstram que nesses locais a dinâmica de uso do solo segue uma tendência regional. No Cerrado (a savana brasileira) esse é um fenômeno ainda pouco conhecido. Nosso objetivo foi analisar o uso e a cobertura do solo em assentamentos rurais do município de Goiás – região com grande destaque nacional –, com foco nas áreas de preservação permanente (APPs) de cursos d’água. Foram empregadas técnicas de geoprocessamento e classificação de imagens de satélites para quatro anos (1985, 1991, 1995 e 2018), com abrangência temporal de 33 anos. Para verificar o padrão do uso do solo em áreas dentro e fora de APPs, nos assentamentos rurais e no restante do município, foram empregadas análises de componentes principais. Os resultados indicam que as áreas com vegetação nativa reduziram em 33% e 34%, para os assentamentos e o restante do município, respectivamente. As classes ligadas às atividades agropecuárias tiveram aumento entre o ano inicial e final do estudo. A ocupação do solo por atividades agropecuárias, dentro das áreas de preservação permanente, teve uma maior redução nos assentamentos. Concluímos que as dinâmicas do uso e ocupação do solo nos assentamentos e no restante do município seguem uma tendência parecida, porém com um atendimento ao código florestal ligeiramente maior nos assentamentos, representando uma maior conservação relativa de áreas nativas do Cerrado. Dynamics of occupation and environmental liabilities in rural settlements in the municipality of Goiás, Goiás A B S T R A C TStudies are controversial about the influence of the implantation of rural settlements in the deforestation process, some point that there is an acceleration of this process, others already show that in these places the dynamics of land use follows a regional trend. In the Cerrado (the Brazilian savannah) this is still a little-known phenomenon. Our objective was to analyze land use and cover in rural settlements and for the municipality of Goiás, where they are located, with a focus on permanent preservation areas (APPs) of water courses. Geoprocessing and satellite image classification techniques were used for four years (1985, 1991, 1995 and 2018), with a time span of 33 years. To check the pattern of land use in areas inside and outside APPs, in rural settlements and in the rest of the municipality, principal component analyzes were used. The results show that the areas with native vegetation reduced by 33% and 34%, for the settlements and the rest of the municipality, respectively. The classes linked to agricultural activities had an increase between the initial and final year of the study. The occupation of the land by agricultural activities, within the areas of permanent preservation, had a greater reduction in the settlements. We conclude that the dynamics of land use and occupation in the settlements and in the rest of the municipality follow a similar trend, it cannot be said that the settlements are responsible for a greater deforestation of native areas of the Cerrado.Keywords: deforestation, Cerrado, geoprocessing, land use.


Sign in / Sign up

Export Citation Format

Share Document