Baixe grátis o arquivo NBRpdf enviado por Roberto de Melo no curso de Engenharia Civil na UnP. Sobre: NBR Avaliaões de Bens. Home · ABNT-NBR - 5, 6 e 7. ABNT-NBR - 5, 6 e 7. February 19, | Author: anselmoclaudino | Category: N/A. DOWNLOAD PDF - MB. ABNT-NBR - 5, 6 e 7 - Download as PDF File .pdf), Text File .txt) or read online.
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NBR - 5, 6 e aracer.mobi - Download as PDF File .pdf) or read online. NBR Avaliação de bens Parte 4: Empreendimentos - DEC. aracer.mobi Views. 5 years ago. Empreendimento, · Taxa, · Custo, · Risco, · Fluxo. PDF | The DP-DEA Double Perspective Data Envelopment Analysis method was developed in the seminal doctoral thesis of Luiz Fernando de.
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Calculations were made using secondary data from other studies, from data found in court 20 records, market research and calculations made by the lead author. The values estimated by the landowners and by the government were transposed into the Model, together with the calculations using the MVCU, contrasting the three perspectives on the values of the components, values and criteria adopted.
This comparison primarily serves to identify the discrepancies caused by the different expectations and views of each of the actors involved: government, landowners and researcher. This could be useful to establish the points of disagreement as an aid to finding common ground, on the administrative level, or simply to establish the aspects causing disagreement, to be resolved by further regulation or in court. Figure 1 illustrates a brief summary of the stages involved in creation, validation and application of the Valuation Model.
With this in mind, the more complete the inventory of the components of value, the greater the probability that the fair value will be attributed. A model is understood to be a simplification of reality and, when combined with research, it can provide the information needed to understand and structure a problem in such a way as to allow for administrative decision making Malhotra et al. The first step in construction of the Model was to identify the components and criteria recommended in the economics literature on natural resources, drawing on work by many different authors, in particular: Pearce and Turner , Pearce and Moran , Costanza et al.
They converge on a concept of TEV including values for direct use, indirect use, option and existence. The next step was to search Brazilian legislation for provisions that supported or ruled out these recommendations, with particular focus on the Convention on Biological Diversity CDB, and the Principles and Regulations for implementation of the National Biodiversity Policy Brasil, a.
However, there are five main points on which the official ICMBio indemnity calculation model diverges from the literature, from Brazilian legislation and from the other models, all of which demand reflection, interpretation and improvement, and appear to run counter to the 22 concepts underlying the new paradigm of the economic value of natural resources prevailing today.
These points are as follows: a use of market value; b exclusion of the values of biodiversity or indirect use; c failure to value direct use unconnected with approved and ongoing management programs; d exclusion of projected lost earnings and profits from enterprises and activities conducted in expropriated areas; e exclusion of option and existence values.
With regard to a market value, the official model uses the market value of undeveloped land, without taking into account its environmental attributes, despite the fact that areas in the process of expropriation have special environmental resources.
The Resource-Based View RBV shows how rare resources that are not available on traditional markets which is considered to be the case of Conservation Units have a higher value, based on the following characteristics: they are rare, difficult to create, in great demand and there is little or no supply on the market; they are valuable, because they are strategic; they cannot be imitated; and they cannot be substituted Barney, In turn, b exclusion of the values of indirect use runs counter to the entire body of literature and Brazilian legislation itself, since these are exactly the values that justified the existence and creation of a Conservation Unit.
Furthermore, c excluding assessment of direct use of natural forests removes the most valuable, precious and rare item from the indemnity calculation, thereby undervaluing the payment, since native Brazilian timber has a high market value.
In many cases, compulsory download forces the cessation of existing economic enterprises in the areas affected, generating d loss of future profits.
By excluding projected earnings from the indemnity calculation, the official model does not recognize values that can be significant and are covered by the Federal Constitution Brasil, where it is stated that the fair price must be 23 paid, including all losses incurred and profits lost.
Finally, option value and existence value are consolidate in both the literature and the primary legislation, but are e excluded from the indemnity calculations.
It is suggested that the option value corresponds to the value of Cost of Lost Opportunity accepted by the owner throughout the period during which the option of conservation existed.
This could be represented by the loss of earnings from use of the land for other activities, or by the value of the environmental services provided in the past without remuneration. With regard to the existence value, there are no concrete provisions in Brazilian legislation that support its inclusion in the list of indemnifiable items, so symbolic recognition is suggested.
In addition to the environmental components, others such as Environmental Liabilities, the Costs of Implementation of Conservation Units, Judicial Rulings and Interest, should also be considered. The official model does not recognize items that are imposed by the primary legislation, which causes legal action which the State cannot win, generating unfavorable judicial rulings or wasted legal expenses.
Finally, a comprehensive model for calculating the costs of creating a conservation unit should also have the flexibility to include other expenditure needed to create and implement the Unit, such as relocation of families living in the area, among others. In constructing the Model proposed here, it was decided to include the components of natural resources valuation listed in the literature, in legislation and in the official models examined, even where contradicted by lower level legal provisions or official process such as the ICMBio 2 normative standard ICMBio, , which contains the most significant contradictions.
In addition to the traditional components, specific items were included in the 24 Model to cover the components of Losses Incurred and Profits Lost, Judicial Rulings or Wasted Legal Expenses, an entry for Other Components and another for Environmental Liabilities.
Having laid out the basic principles, a Valuation Model for Conservation Units MVCU is proposed that encompasses all of the economic values that can be considered when conducting the valuation of an area for the purposes of planning, acquisition and paying indemnity for the creation of Conservation Units, charging for environmental damage, for Payment of Services or for formulation of Policies.
Some components are not applicable to this case, and additional ones were identified, but were only assessed qualitatively Xy because a multidisciplinary team would have been needed to quantify them, which is well beyond the scope of this study. From a theoretical perspective this has the opposite effect of what was intended, encouraging destruction, rather than preservation, whereas adoption of the Model proposed here could minimize this.
After creating the Conservation Units, however, the Government begins to charge for the environmental services that these environmental components provide, taking the resulting funds for itself.
This contradiction raises questions among the landowners and reflections on the quest for a fairer distribution of the economic costs and benefits of preservation.
The proposed Model offers the advantage that it collects in a single document all of the components of value described in the literature, mandated in legislation and contained in other models, and is applicable both for calculating indemnity payments for compulsory downloads and for charging for environmental damage.
It is therefore an improvement on the official model used by the ICMBio, which only covers the value of the undeveloped land and improvements.
The model can also be presented using the Stocks and Flows classification, each with their 26 components. This method of representation can be useful for certain purposes, such as for identifying Cost sums spent on forming Stocks and Benefit the value of the services that these Stocks provide. This study has an additional contribution to make. Using general data on the components and quantities in indemnifiable areas, an overall estimate of the of two CUs calculated using the criteria proposed in the Model is presented.
The estimated figures provided by landowners during interviews were projected onto the total area of each CU. The option value was also estimated, represented by past revenues renounced. The objective is to provide an overall and approximate idea of the value of CUs that are typical of the Araucaria forest biome.
It is not intended that these overall values could be used in specific cases or in other regions, because the timber volume data come from specific inventories of the properties consulted and the CUs assessed and are listed in the Management Plans for areas that have plans. The land use values were accepted as provided by the landowners.
The projections to larger areas, provided here for the purposes of estimation, are also not intended to be precise, in view of the degree of variability that is possible. The most valuable component is the value of timber covered by the Management Plans Undeveloped land and forests together account for around The value of the undeveloped land in the Mata Preta ecological station accounts for just 9.
These figures are understandable since these are native forests with high economic value. Theory says that preservation increases the option value for future direct or indirect use.
Since forests are becoming ever rarer, they are also becoming ever more valuable, both in economic terms, and in terms of their use value compared to their environmental value.
These overall figures provide an initial idea of the order of magnitude of the economic value of the Conservation Units studied, based on the economics literature and on primary legislation. However, this common ground is not shared by the ICMBio Official Model for calculating indemnity payments, as detailed in Normative Standard 2, since 28 this method only recognizes the value of the undeveloped land and improvements, meaning that it excludes exactly those items that are the most valuable and that also constitute the very reason for creating the Conservation Unit in the first place.
In this respect, the Official Model flouts both the economics literature and Brazilian legislation. Theory holds that failure to conduct valuation of natural resources is in itself an incentive to their destruction, running counter to the original intention, which is preservation.
For these reasons, the alternative Model is presented here as a method that is convergent with both the literature and with Brazilian legislation. Application of this model to a specific case confirmed the theoretical conclusion that the ICMBio Model does not recognize the most valuable items in the environmental components, more specifically, it ignores just those items that justify the creation of Conservation Units. Furthermore, in an ambiguous and inequitable manner, the same ICMBio institute calculates and charges for environmental damage to Conservation Units using a Model that is much more in line with both literature and legislation.
One of the barriers to full adoption of this Model lies in the fact that the official ICMBio assessors are administratively affiliated to its own regulatory standards, which are of a low level compared with international treaties, the Brazilian constitution, Federal law and even State law, and to its own legal interpretations, which are themselves strongly conditioned by the lack of budgetary resources, meaning that the final decision is passed up to higher courts of law, dragging out proceeding and increasing final costs.
Furthermore, the trend in the courts appears to be to observe the modern concepts from the economics literature and legislation in their sentences, recognizing the economic value of the Stocks of natural resources and the Services they provide when dealing with indemnity for compulsory download, in line with the practice in relation to charging for environmental damage.
It is recommended that further studies be conducted to evaluate other Conservation Units in other contexts, using the Model proposed here. The economic impact on the inhabitants of areas surrounding Conservation Units is also a subject in need of in-depth research designed to understand the repercussions for these people when a Conservation Unit is created and how these can be quantified and compensated for.
The legal implications of expiry of the period for implementation of Conservation Units is another subject that needs investigation, starting with a review of the large body of cases, which include the majority of Conservation Units created on private property in recent years. NBR Firm resources and sustained competitive advantage. Journal of Management, 17 1 : Crise da biodiversidade, ainda distante da economia. The empirics of wetland valuation: a comprehensive summary and a meta-analysis of the literature.
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