Or patrimony influence or natural environment and natural environment influence or patrimony.
Introduction
There is constant interaction between the richness of the social cell and nature, just as it is little observable.
There are, here, a concern for two scholars to observe and analyze the consequences of the interaction. It increases the importance of observation and analysis because we know that an increase in capital dynamics can bring environmental benefits as problems to the natural environment where the social cell is inserted.
Second or Prof. Lopes de Sá (2002) to nature can receive beneficial or evil influence in decorrência of the patrimony of companies and institutions and this, also, receive benefits or evils of the natural environment.
There is a progressive conscientization, not the world, the need for development without prejudice or a better natural environment. This is the way I return. Ou o homem preserves nature or humanity with serious problems of survival.
Nothing but to demonstrate the costs of the environment, or of the demonstrations, you do not want to see an awareness of the need for care as a natural environment. Accounting has a fundamental role in this context in creating an accounting model aimed at the efficiency of the patrimony and environmental management of the social cell. To achieve this efficiency it is necessary to observe and analyze what is happening in the heritage of its influence on the ecological environment.
Heritage phenomenon and natural environmental phenomenon
Either a heritage phenomenon occurs or that occurs in the richness of the social cell.
Any event that alters the patrimony of the organization will give rise to a patrimonial phenomenon. This is both a social cell and a non-profit institution.
There are very various patrimony phenomena on a daily basis in Banks as well as in large companies, in their unaffected totality (some are registered). Small organizations also cause heritage phenomena, but with a smaller number of countries or volume of businesses and less.
The daily number of patrimonial phenomena that occur not Bradesco or not owned by a company such as Volkswagen will be higher than that which occurs in a small company. Or patrimonial phenomenon, still, exists as much in one as in another company, independently of the size of the social cell.
Or accounting phenomenon can be attached to the direction of the direction. This is the case of exogenous environmental influence when an external agent modifies the income of a patrimonial medium (such as dry, floods, geadas, gales, electric discharges, etc.). Also an engine that is not stocked can be classified by external factor as obsolescence. This engine has become obsolete due to the launch of another new technology. We can observe that the existence of a heritage phenomenon can occur due to endogenous and exogenous environmental influence, or due to the action of internal or external agents. These forces are difficult to control by administration. Só a competent direction and with knowledge will be able to cancel some external influences.
O Prof. Lopes de Sá, disagreeing on the matter (work identified in the Bibliography), affirmed that “it is what the event and the time it takes place, on the basis of the data or the independent data of the aforementioned data, besides that it cannot be detected immediately, it will always be a patrimonial phenomenon that is linked to the essence of aziendale wealth ”.
There are internal factors in a company that creates heritage phenomena because they are forces that move wealth (second axiom of neo-patrimonialism to wealth does not move itself).
To purchase in excess of assets, of assets that will not energize the social cell, exaggerate the sale of loans, abuse, or use of bank loans, etc. All these crimes are crime or accounting phenomenon but also geram, not case, to inefficiency of assets. Both external and internal factors of the social cell can cause patrimonial imbalance.
There are factors that contribute to the efficiency of wealth as there are factors that cause inefficiencies or capital of the company.
The accounting model must be built on the basis of normal occupancy, or that which gives the flow efficiency.
In accounting, in biology, in medicine, all these sciences study non-natural cases in the sphere of abnormalities.
The purchase of a computer involves a series of observations to awaken the need for your satisfaction. Ocorrendo to the satisfaction of the necessity to the efficiency.
The company buys three computers, specifying only one case of excess purchase and in the area of abnormality it is also necessary, causing, also, inefficiency.
Escreve o Prof. Lopes de Sá (work identified in the bibliography) that “the essentiality of the patrimonial phenomenon is what, in its pure state, represents or lost fact as wealth and is not confused as a form of quantification and simple information on the same phenomenon".
A accounting that cares only as the form of quantification and simple information is obsolete. Or what matters is the accounting fact or loss with its consequences not patrimony. Either important is the profit that or the patrimonial medium exercises on the wealth of the organization.
Assim as occurrence or heritage phenomenon, the wealth of the social cell or natural environmental phenomenon or environment.
When chove produced or natural environmental phenomenon. When cold or hot, there is a natural environment phenomenon. Assim geram-se numerous natural phenomena. All these facts can be tangible or heritage, as well as a heritage change can affect nature.
A vinda do frio traces with him to procure roupas to protect himself from low temperatures, as a vinda do calor traces with him to procure suitable roupas for or verão.
Tais fatos influem did not turn two rapiers in the formation of them.
A non-reforestation application of a river beira influenced its nature. A application in the wastewater of a river melhora or natural environment, in defluence of patrimonial fatos.
It occurs or natural environmental phenomenon when the alteration of the natural environment and this alteration can occur due to the influence of the patrimonial dynamics of the organization.
A patrimonial mutation, as the advent of the industrial revolution, the 18th century, has been traced, some days ago, serious environmental problems, ameliorating or balancing the ecosystem. Boff alert (1999) that all special care deserves our planet Terra. We only have it to live and dwell. It is a system of systems and superorganism of complex equilibrium, concocted over a period of thousand and thousand of years. Because of the predatory assault of the industrialist process in the last two centuries, this equilibrium is ready to break the empire (especially motivated by the two superpowers). Since the beginning of industrialization, I do not see the 18th century, the world population has grown 8 times, consuming more and more natural products, subject to production, based on exploration of nature, growing more than once.Or aggravation of this quadro with the globalization of the accelerated production process, which faces increasing ameaça and, consequently, the need for a special care as the future of Terra.
With the objective of making profits for companies, mainly industrial companies, they are not imported into pollution and exaggerated nature, consuming in an unbridled way natural resources and disposing of harmful residues in the defluence of irrational and ambitious exploration.
After World War II, with the experience of the atomic bomb in Hiroshima and Nagasaki, not Japan, an ecological conscience emerged. Viu-se or power to destroy the grave ameaça that paira on the planet Terra. From that day on, a conscience was awakened that limits must be given to home with its power of destruction. Or human being begins to give account of the need to create mechanisms to control the exploration of the nature and environmental pollution that the cause and continues to cause.
In the experience of the Vietnam War, the Americans dropped “napalm” bombs that totally destroyed the vegetation, and was also a factor that awakened the community to an ecological conscience and to demonstrate against this type of action and to position itself in favor of the preservation of nature.
Or destiny of all humanity can not be at the taste of ambitions of belligerent groups, unconscious, tending as a creed only to gain this page is a conscience of the majority of the populations, saved the cases of some few subservient countries and submissive in their policies external, where governments are scheceram two duties to eat humanity and lose the dignity of living beings.
Applications not natural environment
Nem all the companies, nem all the governments will become aware, even, it gives the need to take care of nature and two beings that live in it. Some apply to the protection of the natural environment and others.
A application to the protection of my natural environment can be used for the following reasons:
a) By compulsory meio.
When applying to natural environmental protection by law enforcement.
As progress of global ecological awareness creates environmental legislation to protect the natural environment. Also, the more developed countries (which are more polluted by nature) are in development, look at their environmental legislation or are concerned about it (whether the United States respects or respects these conditions, as or provided in the case of the Treaty Kyoto).
No Brazil, or state of Rio Grande do Sul possible or State Code of Environment - State Law n. 11,520 of 08/03/2000, created to control nature polluters companies.
As organizations are adapting to the law and thus polluting less than nature. It is observed that some polluting industries, by enforcing the environmental law, apply resources in mechanisms to avoid pollution from nature.
As more polluters are obrigated, by environmental legislation, to perform an environmental audit. Or art. 14 - XII of the State Law of Rio Grande do Sul - n. 11510 of 08/03/2000 says: "Environmental audits - are management instruments that include an objective, systematic, documented and periodic evaluation of the performance of activities and processes aimed at environmental protection, aiming to optimize the practices of control and verify the adaptation of the policy environmental executed by audited activity ”.
Second Caseirão (1998), or Community Regulation that instituted or EMAS (Eco-Management and Audit Scheme or System of Eco-Management and Environmental Auditing): “A management system that involves a systematic, documented, periodic and objective assessment of functioning of an organization and two serious processes aimed at ensuring protection of the environment and aimed at: facilitating or controlling the operations of practices susceptible to a terem non-environmental impact and validating the conformity of the company's environmental policies ”.
Establishment or art. 88 of the State Environmental Code: "Any activity with a high pollutant potential or a highly complex process, or in accordance with the historical agreement of its environmental problems, must carry out periodic environmental audits, at the expense and responsibility of the cause".
E or art. 97 da Lei n. 11.510 of 03.08.2000 determines:
As environmental audits you should consider:
I - lifting and collecting of data you have on audited activity;
II - general inspection, including interviews with directors, technical assistants and operators of the audited activity;
III - verification between other, raw materials, additives and their composition, power generators, industrial processes, systems and equipment for pollution control (conception, dimensioning, maintenance, operation and monitoring), plans and systems for controlling the situation of emergencies and cliffs, by-products, waste and clearance generated from the audited activity;
IV - elaboration of reports containing the compilation of two results, analysis of two same, proposals of plan of action aiming at adequacy of activities to the legal requirements and protection of the environment.
Algumas vantagens da environmental audit, second Caseirão, (1998) as follows:
- It guarantees the reliability of the information disclosed by the company abroad, or that increases its credibility together with two serious users; It contributes to the global credibility of the company, helping its public image together with the institutions and two individuals; Satisfying the press with two clients that we address. As suas purchase for companies that consider ecologically correct; Satisfy the requirements of two chamadas ethical investors who barely invest in companies that meet the minimum requirements that they consider susceptible of investment; Facilitates finance their insertion or maintenance in the market; Reduces exposure to risk and Emerging Dai Responsibilities; Increase awareness of administrations and two general workers for environmental problems by internalizing a company with a new culture;We pacify and calm environmental groups, because of their open, informative and verifiable policy by third parties; We reduce the probability of fraud or increase the probability of these will be detected.
b) For ecological consciência.
Onde the application of environmental protection by the direction of the organization for its vision of the need to preserve nature. São as voluntary contributions that can generate forest planting, conservation of nature reserves, depletion of streams, construções de canais, etc.
When there is concern on the part of the direction that it does not cause damage to the natural environment and that it leaves behind toxic residues, pollutant smokes, poisonous gases, pesticides etc. In this case, the organization fulfills its commitment to the community and exercises the social function.
c) By pressão da comunidade.
A society with an ecological conscience presses on companies that do not fulfill their responsibilities as a natural environment. I'm going to boycott your products. Working as organizations to adapt to the norms of environmental legislation. By raising-a concorrência between the companies is assimilated and also obrigando to ter proven ecological products.
Segundo Braga (2002) due to the growing social concern with the situation of the environment, the collective life and the consumers pass to demand, mainly from industries, a new behavioral form alienated in the preservation of two social and environmental values.
d) For convenience.
When the application is not natural environment, the interest of the own company is to achieve results. Or focus is not the environment but your interest in producing profit. There is no concern for part of the direction of the consequences of patrimonial change due to the degradation of nature.
A transformation of the heritage of the natural environment
It is important to observe and analyze the transformation of the wealth of the social cell and the natural environment.
Likewise, the patrimony of the social cell tends to transform the natural environment or the natural environment tends to transform the patrimony.
There is constant interaction between the two.
Second or Prof. Lopes de Sá (1999): "The ecological environment is transformed as the wealth of the social cells is transformed and the wealth of the social cells is transformed as the ecological environment is transformed". Ou seja: “there is an unequivocal transformative interaction between the natural environment and the patrimony of social cells”. Ou ainda, wanted or heritage, wanted or natural environment, subject to the supreme laws of “transformation” and to a regime of “interaction”.
Our transformation and constant interaction must make the patrimonial and environmental phenomena efficient.
Or that it is necessary to elaborate an accounting model that relates the patrimonial phenomenon as an environmental phenomenon, generating natural environmental efficiency.
Or transforming the capital will bring benefit to the ecological environment.
A harmony must be found between the mutation of the capital and the natural environment.
The manager of the organization must give attention to the need for heritage and the need for the natural environment.
There is a limit to the necessity of the social cell as there is a limit to the necessity of the natural environment.
Likewise, for example, a stick industry should be responsible as reforestation, a water polluter industry should be applied in a water depletion mechanism, a cement industry that harms public health should apply filters, a gasoline post should apply em:
- Ecological tanks and tubulações.Waterproofing floor and conducting calhas for separating caixa.Water and oil separating caixa.Lavagem with waterproofing floor and tubulações for separating caixa.Filtering valves we sigh two tanks.Tank for burned oil.
To the satisfaction of the need for the patrimony of the social cell, it should not harm the community and the natural environment.
Environmental legislation sees softening alterations compelling companies to not pollute nature and strive for ecological efficiency.
Patrimonial efficiency and natural environment efficiency
There are two fundamental efficiencies in the heritage of the ecological environment.
It works for patrimonial efficiency when there is satisfaction of the patrimonial need and it works for the efficiency of the ecological environment when there is satisfaction of the need for the natural environment.
There are 4 cases to be considered:
1st Case - When there is satisfaction of the patrimonial needs and not there has been satisfaction of the needs of the ecological environment.
2nd Case - When there is no satisfaction of the patrimonial need and there is no satisfaction of the need of the ecological environment.
3rd Case - When there is no satisfaction of the patrimonial need and there is no satisfaction of the ecological need
4th Case - When there is satisfaction of the patrimonial need and there is satisfaction of the need for the ecological environment.
No first case has concern as patrimony of the social cell and not as nature.
The social cells that use nature are concerned with polluting the natural environment. They are placed on a cliff or planet in a disorganized way using two natural resources.
No second case we have with social cells that concerned as a natural environment apply resources in a disorganized way in nature, creating asset inefficiency. São to the social cells that have more prejudice, an exemplary action, not careful with nature. Exercem a sociabilidade.
No third case is located in companies that in a disorderly way apply a number of assets to nature, creating asset inefficiency and not satisfying the needs of the ecological environment and also generating inefficiency of the natural environment.
Not the fourth case are the social cells that fear prosperity and are cared for as a natural environment. Exercem a sociabilidade.
A conciliation of two efficiencies must be the objectives of the social cell to raise or sustain development.
The focus of the effort of two scholars and two entrepreneurs must be or to find harmony between capital and nature.
The scientific accounting knowledge has the conditions to participate in modifications and reforms, both in the social and ecological environment. Accountingly we can be established models for the behavior of sustainable development.
Sustainable development
This is where the organization occurs or develops without compromising or balancing nature.
Conceitua or art. 14 XIX (from the aforementioned law) on or sustainable development such as that "which satisfies the present needs, is committed to the ability of future generations to suppress their own needs".
There is an unequivocal social responsibility of the prevailing company or phenomenon referred to.
For the company to maintain its development, it will harm its nature, it needs resources aimed at applying it to the natural environment. These resources applied only to generate environmental costs.
Segundo Ribeiro, Gonçalves & Lima (2002) environmental costs related to the consumption of resources incurred in the production area, more specifically aimed at controlling and preserving the environment. Also, all the inputs inserted in an operational process that have a precise objective of elimination / reduction of pollutants.
E Rocha & Ribeiro (apud Wernke, 2000) assure you that the environmental costs are the expenses incurred by the company to reduce or eliminate the negative effects of your operational system on the ecological environment. The investments in this area have received an expressive phase, necessitating, therefore, to be included in the strategies of the economic management of companies.
Raupp (2002) accredits that the inclusion of environmental variables not strategic planning of companies, leaving these to be only economic institutions, subject to profit, will endow them with expanded social responsibility, for their own survival that is at stake., face to or awakening of the necessity of melhor use two existing resources and sem waste.
It also teaches that: As companies begin to realize that environmental protection measures will not arise to prejudice or impede growth in economic development and, simply, as the main goal to be achieved, not the purpose of making them competitive and adding values of your products are not globalized in the current world.
Conclusion
In accounting, it cannot be limited to deed and quantitative measurement of the company's assets. It must be open to technological evolution in the rapid changes of the modern world, to be present in the fight for natural environmental preservation, creating effective models and guiding the entrepreneur in the application of these models to satisfy the needs of the company's wealth, efficiency and also to satisfy effectively the necessities of my natural environment.
It is essential, at the present time, to find a harmonization between the two efficiencies: the heritage and the natural environment.
The accountant is a key element for this harmonization, I must create countable models for business management with a view to harmonizing the development of the social cell, this one that should not harm nature, so that future generations may be able to enjoy the responsibility of the benefits of nature.
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