A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO
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Data de Publicação: | 2009 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11238 |
Resumo: | In recent decades, the management of solid residues has become a cause for concern for public administrators all over the world. Ways of dealing with residues that have a social and environmental appeal will be developed more quickly if they also have an economic rationale, as government decisions are commonly based on analyses of the amounts invested versus the benefits generated. This aim of this article is to identify the economic cost and benefits of selective garbage collection, through a case study of the Recyclables Separation Center – RSC of the Urban Cleaning Company – Comlurb, in the city of Rio de Janeiro. The research analyzed accounting reports, internal documents and information obtained during vists to the company. Although the result may be considered beneficial, it is not possible to measure this objectively in economic terms. This article concludes that there are no financial reports able to evidence the RSC project’s investments, expenditures and returns. |
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A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIROUM ESTUDO SOBRE A EVIDENCIAÇÃO DOS BENEFÍCIOS ECONÔMICOS, SOCIAIS E AMBIENTAIS DA CENTRAL DE SEPARAÇÃO DE RECICLÁVEIS (CSR) DA COMPANHIA DE LIMPEZA URBANA DA CIDADE DO RIO DE JANEIROSelective garbage Collection. Benefits. Evidentiation. Costs. Environment.anColeta seletiva. Benefícios. Evidenciação. Custos. Meio ambienteIn recent decades, the management of solid residues has become a cause for concern for public administrators all over the world. Ways of dealing with residues that have a social and environmental appeal will be developed more quickly if they also have an economic rationale, as government decisions are commonly based on analyses of the amounts invested versus the benefits generated. This aim of this article is to identify the economic cost and benefits of selective garbage collection, through a case study of the Recyclables Separation Center – RSC of the Urban Cleaning Company – Comlurb, in the city of Rio de Janeiro. The research analyzed accounting reports, internal documents and information obtained during vists to the company. Although the result may be considered beneficial, it is not possible to measure this objectively in economic terms. This article concludes that there are no financial reports able to evidence the RSC project’s investments, expenditures and returns.O gerenciamento dos resíduos sólidos se tornou, nas últimas décadas, um tema preocupante para os administradores públicos de todo o mundo. As experiências com resíduos que têm apelo social e ambiental terão maior velocidade se apresentarem também apelo econômico, pois as decisões de governo comumente passam por análise de montantes investidos versus benefícios gerados. Este artigo se propõe a identificar os custos e benefícios econômicos da coleta seletiva, através do estudo de caso da Central de Separação de Recicláveis – CSR, da Companhia de Limpeza Urbana – Comlurb, no Município do Rio de Janeiro. Analisaram-se relatórios contábeis, documentos internos, informações obtidas nas entrevistas realizadas durante as visitas à empresa. Embora se possa dizer que o resultado é benéfico, a sua mensuração não é objetivamente apresentada em termos econômicos. Neste artigo, concluiu-se que não existem relatórios financeiros capazes de evidenciarem os investimentos, gastos e retornos obtidos com o projeto CSR.UFRGS2009-11-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11238ConTexto - Contabilidade em Texto; v. 7 n. 11 (2007): 1º semestre 20072175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11238/6641Ferreira, Aracéli Cristina de SousaCarvalho, Márcia da Silvainfo:eu-repo/semantics/openAccess2009-11-04T18:17:10Zoai:seer.ufrgs.br:article/11238Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-04T18:17:10ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO UM ESTUDO SOBRE A EVIDENCIAÇÃO DOS BENEFÍCIOS ECONÔMICOS, SOCIAIS E AMBIENTAIS DA CENTRAL DE SEPARAÇÃO DE RECICLÁVEIS (CSR) DA COMPANHIA DE LIMPEZA URBANA DA CIDADE DO RIO DE JANEIRO |
title |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO |
spellingShingle |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO Ferreira, Aracéli Cristina de Sousa Selective garbage Collection. Benefits. Evidentiation. Costs. Environment.an Coleta seletiva. Benefícios. Evidenciação. Custos. Meio ambiente |
title_short |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO |
title_full |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO |
title_fullStr |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO |
title_full_unstemmed |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO |
title_sort |
A STUDY OF THE EVIDENTIATION OF THE ECONOMIC, SOCIAL AND ENVIRONMENTAL BENEFITS OF THE RECYCLABES SEPARATION CENTER (RSC) OF THE URBAN CLEANING COMPANY OF THE CITY OF RIO DE JANEIRO |
author |
Ferreira, Aracéli Cristina de Sousa |
author_facet |
Ferreira, Aracéli Cristina de Sousa Carvalho, Márcia da Silva |
author_role |
author |
author2 |
Carvalho, Márcia da Silva |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ferreira, Aracéli Cristina de Sousa Carvalho, Márcia da Silva |
dc.subject.por.fl_str_mv |
Selective garbage Collection. Benefits. Evidentiation. Costs. Environment.an Coleta seletiva. Benefícios. Evidenciação. Custos. Meio ambiente |
topic |
Selective garbage Collection. Benefits. Evidentiation. Costs. Environment.an Coleta seletiva. Benefícios. Evidenciação. Custos. Meio ambiente |
description |
In recent decades, the management of solid residues has become a cause for concern for public administrators all over the world. Ways of dealing with residues that have a social and environmental appeal will be developed more quickly if they also have an economic rationale, as government decisions are commonly based on analyses of the amounts invested versus the benefits generated. This aim of this article is to identify the economic cost and benefits of selective garbage collection, through a case study of the Recyclables Separation Center – RSC of the Urban Cleaning Company – Comlurb, in the city of Rio de Janeiro. The research analyzed accounting reports, internal documents and information obtained during vists to the company. Although the result may be considered beneficial, it is not possible to measure this objectively in economic terms. This article concludes that there are no financial reports able to evidence the RSC project’s investments, expenditures and returns. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-11-04 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11238 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11238 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11238/6641 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 7 n. 11 (2007): 1º semestre 2007 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
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UFRGS |
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UFRGS |
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ConTexto |
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ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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