Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency
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Data de Publicação: | 2020 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/21519 |
Resumo: | Purpose: The main objective of this research was to find out with the açai berry sales establishments of the Belém Metropolitan Region – Pa. (RMB), which treatment has been assigned to wastes (açai berry pits) by the açai beaters, having as analysis parameters the accounting and socio-environmental standpoint, under the optics of PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and about what the social and environmental impacts mean. However, they do not have a solid waste management plan, and, in the perception of the most of them, the obligation to make the proper disposal of açai berry wastes is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of açai berry pits, the majority of them responded that the wastes are destined to landfills, in spite of the possibilities of reuse. When analyzing the treatment of wastes by the accounting-Financial standpoint, it was observed as non-existent, which may be associated to the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidances for the reuse of wastes, so that the açai berry beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management. |
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Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiencyTratamiento y análisis de la producción de residuos de açai: un estudio desde la perspectiva de la ecoeficiênciaTratamento e análise de resíduos da produção de açaí: um estudo sob a ótica da ecoeficiênciaenvironmental accounting; social and environmental management; eco-efficiency; açai berry wastes.Englishcontabilidad ambiental; gestión social y ambiental; ecoeficiencia; resíduos de açaí.contabilidade ambiental; gestão socioambiental; ecoeficiência; resíduos de açaí.Purpose: The main objective of this research was to find out with the açai berry sales establishments of the Belém Metropolitan Region – Pa. (RMB), which treatment has been assigned to wastes (açai berry pits) by the açai beaters, having as analysis parameters the accounting and socio-environmental standpoint, under the optics of PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and about what the social and environmental impacts mean. However, they do not have a solid waste management plan, and, in the perception of the most of them, the obligation to make the proper disposal of açai berry wastes is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of açai berry pits, the majority of them responded that the wastes are destined to landfills, in spite of the possibilities of reuse. When analyzing the treatment of wastes by the accounting-Financial standpoint, it was observed as non-existent, which may be associated to the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidances for the reuse of wastes, so that the açai berry beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management.Objetivo: El objetivo principal de esta investigación fue encuestar junto a los establecimientos de venta de açaí de la Región Metropolitana de Belém - Pa. (RMB), qué tratamiento se está asignando a los residuos, teniendo como parámetros de análisis tanto el punto de vista contable y el punto de vista social y ambiental, desde la óptica de PNRS, dentro de un contexto de ecoeficiencia. Metodología: Se realizó un estudio exploratorio de corte transversal a través de una encuesta de 80 establecimientos de producción de açaí de RMB. Resultados: Los resultados mostraron que los encuestados, en parte, tienen conocimiento sobre la gestión social y ambiental y lo que es el impacto social y ambiental, sin embargo, no tienen un plan de gestión de residuos sólidos. En la percepción de la mayoría de ellos, la obligación de hacer la eliminación correcta de los residuos de açaí es responsabilidad del Prefectura Municipal, que muestra falta de conocimiento sobre las pautas de PNRS. Con respecto al tratamiento de los residuos de açaí, la mayoría respondió que los residuos están destinados a vertederos, a pesar de las posibilidades de reutilización. Al analizar el tratamiento de los desechos desde la perspectiva contable-financiera, se descubrió que no existía, lo que puede estar asociado con el tipo de formalización (o falta de ella) y el hecho de que no cuentan con el apoyo profesional en la gestión empresarial. Contribuciones del Estudio: Este estudio tiene como objetivo contribuir a la discusión sobre la importancia de establecer planes de incentivos y / u orientación para la reutilización, de modo que los empresarios açaí puedan disfrutar de los beneficios financieros y contribuir mejor a la reducción de los impactos ambientales, realizando una gestión ecoeficiente.Objetivo: Esta pesquisa teve como principal objetivo levantar junto aos estabelecimentos de venda de açaí da Região Metropolitana de Belém – PA (RMB), qual tratamento está sendo designado aos resíduos (caroços de açaí), tendo como parâmetros de análise o ponto de vista contábil e o socioambiental, sob a ótica da Política Nacional de Resíduos Sólidos (PNRS), dentro de um contexto de ecoeficiência. Metodologia:Foi realizada pesquisa exploratória, transversal, por meio de levantamento, junto à 80 estabelecimentos de produção de açaí da RMB. Resultados: Os resultados apontaram que os respondentes, em parte, possuem conhecimento acerca da gestão socioambiental e do que é impacto socioambiental, entretanto, não possuem plano de gerenciamento de resíduos sólidos, e, na percepção da maioria deles, a obrigatoriedade de realizar a correta destinação dos caroços de açaí é da prefeitura, o que demonstra desconhecimento acerca das diretrizes da PNRS. Quanto ao tratamento dos resíduos do açaí, a maioria respondeu que os caroços são destinados a aterros, a despeito das possibilidades de reaproveitamento. Quando analisado o tratamento dos resíduos pela ótica contábil-financeira, observou-se como inexistente, o que pode estar associado com o tipo de formalização (ou a sua falta) e o fato de não terem apoio profissional para realizar a gestão do negócio. Contribuições do Estudo: O presente trabalho visa contribuir para a discussão acerca da importância de estabelecer planos de incentivo e/ou orientação para o reaproveitamento, para que os empreendedores de açaí possam desfrutar dos benefícios financeiros e melhor contribuir para a redução dos impactos ambientais, realizando uma gestão ecoeficiente.Portal de Periódicos Eletrônicos da UFRN2020-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2151910.21680/2176-9036.2020v12n2ID21519REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 2 (2020): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 2 (2020): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 2 (2020): Jul./Dez. 2176-903610.21680/2176-9036.2020v12n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/21519/12925Copyright (c) 2020 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMarcia Athayde MoreiraAna Lidia Ferreira de Sousa2020-12-17T14:50:34Zoai:periodicos.ufrn.br:article/21519Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2020-12-17T14:50:34Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency Tratamiento y análisis de la producción de residuos de açai: un estudio desde la perspectiva de la ecoeficiência Tratamento e análise de resíduos da produção de açaí: um estudo sob a ótica da ecoeficiência |
title |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency |
spellingShingle |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency Marcia Athayde Moreira environmental accounting; social and environmental management; eco-efficiency; açai berry wastes. English contabilidad ambiental; gestión social y ambiental; ecoeficiencia; resíduos de açaí. contabilidade ambiental; gestão socioambiental; ecoeficiência; resíduos de açaí. |
title_short |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency |
title_full |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency |
title_fullStr |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency |
title_full_unstemmed |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency |
title_sort |
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency |
author |
Marcia Athayde Moreira |
author_facet |
Marcia Athayde Moreira Ana Lidia Ferreira de Sousa |
author_role |
author |
author2 |
Ana Lidia Ferreira de Sousa |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Marcia Athayde Moreira Ana Lidia Ferreira de Sousa |
dc.subject.por.fl_str_mv |
environmental accounting; social and environmental management; eco-efficiency; açai berry wastes. English contabilidad ambiental; gestión social y ambiental; ecoeficiencia; resíduos de açaí. contabilidade ambiental; gestão socioambiental; ecoeficiência; resíduos de açaí. |
topic |
environmental accounting; social and environmental management; eco-efficiency; açai berry wastes. English contabilidad ambiental; gestión social y ambiental; ecoeficiencia; resíduos de açaí. contabilidade ambiental; gestão socioambiental; ecoeficiência; resíduos de açaí. |
description |
Purpose: The main objective of this research was to find out with the açai berry sales establishments of the Belém Metropolitan Region – Pa. (RMB), which treatment has been assigned to wastes (açai berry pits) by the açai beaters, having as analysis parameters the accounting and socio-environmental standpoint, under the optics of PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and about what the social and environmental impacts mean. However, they do not have a solid waste management plan, and, in the perception of the most of them, the obligation to make the proper disposal of açai berry wastes is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of açai berry pits, the majority of them responded that the wastes are destined to landfills, in spite of the possibilities of reuse. When analyzing the treatment of wastes by the accounting-Financial standpoint, it was observed as non-existent, which may be associated to the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidances for the reuse of wastes, so that the açai berry beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/21519 10.21680/2176-9036.2020v12n2ID21519 |
url |
https://periodicos.ufrn.br/ambiente/article/view/21519 |
identifier_str_mv |
10.21680/2176-9036.2020v12n2ID21519 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/21519/12925 |
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 |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 2 (2020): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 2 (2020): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 2 (2020): Jul./Dez. 2176-9036 10.21680/2176-9036.2020v12n2 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
collection |
Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
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