Examinando por Materia "Derecho ambiental"

Mostrando 1 - 6 de 6
  • Publicación
    Acceso abierto
    Contabilidad ambiental: un enfoque académico
    (2016) Baena Giraldo, Yessica Alexandra; García Guisao, Daniel Felipe; Ramírez Martínez, Carolina; Sanabria Estrada, Juan Marco
    Environmental Accounting is responsible for controlling the natural resources that surround an organization; these are necessary for the provision of services or manufacturing. One of the great contributions that accounting makes to society is to process and make financial information of organizations public, thus guaranteeing that the State collects taxes, which are then invested in society, however, accounting hasn´t been concerned about raising awareness of the damage that economic activities do to the environmental heritage, as economically the product or service costs are known, but the environmental cost to keep bringing the industrial process is not measured. "There is a relationship between accounting and quality of life, whose theme is good information" (Ensuncho, 1995). Throughout the paper several authors discussing how it can contribute to environmental accounting to the care of natural recuros through records and reports to disclose the damage it causes to it after carrying out an economic activity are cited, as well the role must have a Public Accountant and academies to train competent professionals in the environmental field. Finally, it is mentioned as affecting the development model that continues today in cities like Medellin and what environmental problems generated in the quality of life of its habitants.
  • Publicación
    Acceso abierto
    Enfoques de desarrollo y prácticas educativas en Proyectos Ambientales Escolares – PRAE –
    (2018) Bernal Cano, Yanine; Arias Orozco, Edgar de Jesús
    The following projects objective is the interpretation of educational practices in the educational environment, specifically those carried out in the School Environmental Projects [PRAE] for two educational institutions in the area of San Cristóbal, Medellín: The Institución Educativa Fabio Zuluaga Orozco and The Institución Educativa San Cristóbal, in relation to the development approaches that are deployed in them. Consequently, a qualitative methodology has been identified for the analysis of data such as interviews and focus groups, as well as a review of the documents produced for the PRAE of both institutions. The above has allowed to describe the pedagogical components that are carried out in relation to environmental education. Finally, we have sought to relate the information found on the development approaches and the educational practices -PRAE generated in these institutions. It has been found that the PRAE have some of the theoretical and conceptual references provided by the National Policy on Environmental Education, however, the educational practices generated do not always transcend the institutional level. Also, it has been notorious to note the relationship between the conceptual clarity of the -PRAE and the discourses generated by the actors of the educational community. Regarding the visible development approaches in the -PRAE, it is evident the recurrence of a discourse on sustainable development, the weakness of a possible criticism of the limitations of this approach and the particular connection-disconnection between environmental educational practices and practical demand and discursive that would entail coherently assume the development approach enunciated in school life.
  • Publicación
    Acceso abierto
    Flexibilización normativa del licenciamiento ambiental en Colombia durante el periodo 1993-2018
    (2019) Gallego Nanclares, Jorge Andrés; Garay Herazo, Kennier José
    The legal regulation in Colombia for the protection of the environment and the control of the exploitation of natural resources has had an important evolution since 1991, when for the first time it was given a significant relevance in the constitutional scope. As a development of this, Law 99 of 1993 was established as the most important norm in the legal sphere, and introduced as a requirement to control and guarantee the recovery, conservation, protection, ordering, management, use and exploitation of renewable natural resources and the environment of the Nation, the issuance of environmental licenses for any person who intends to advance works, works or exploitation of mines that may cause damage to the environment. The process for the issuance or denial of these licenses has undergone a series of changes that have been gradually flexing and weakening since its inception, not only related to the regulations and the deadlines established for its study and execution, but also in regarding the entities and those responsible for issuing them; these changes have generated conflicts related to the interpretation of the rules, in such a way that the High Courts have had to intervene to resolve these conflicts. In this context, this article attempts to explain the regulatory flexibility during the period between 1993 and 2018
  • Publicación
    Acceso abierto
    Implicaciones jurídico-ambientales por el uso de mercurio en la minería aurífera en el departamento de Chocó, Colombia
    (2019) Córdoba Mosquera, Jackson David; Rivas Valencia, Eddy Enrique; Garay Herazo, Kennier José
    The main purpose of this article is to establish the legal and environmental implications of the use of mercury in gold mining in the Department of Chocó. To achieve this purpose, we start with the identification of the normative background that regulate the gold mining activity in Colombia, through a legal and historical tracking. Second, a description is made of the case of gold mining in the department of Chocó. Subsequently, the environmental effects and impact of human health due to the indiscriminate use of mercury in the gold mining sector in the department of Chocó are outlined. Finally, the responses of the Colombian legal system to the mining-environmental problems caused by gold mining due to the use of mercury are identified
  • Publicación
    Acceso abierto
    El licenciamiento ambiental y la protección de los recursos hídricos frente a la actividad minera en Colombia
    (2017) Cuesta Perea, Feison Gerardo; Yurgaky Mosquera, Jasser; Ruiz Gutiérrez, Adriana María
    This article contains the different guidelines for the environmental licensing approach and the protection of water resources against mining activity in Colombia. To achieve this purpose, and under a descriptive research approach, the current effects of the mining activity in Colombia caused by the new environmental licensing procedures are first identified; In turn, describes the environmental effects caused by discharges resulting from mining activity in water sources; And, finally, the scope of the responsibility derived from the contamination of the water resources by the mining activities in Colombia is analyzed.
  • Publicación
    Acceso abierto
    Modelo de contabilidad ambiental para la empresa Pedro Álvarez Construcciones SAS
    (2013) Ochoa Rojas, Catalina; Ruiz Aguiar, Carolina; Mosquera Rúa, Camilo; Tobón Montoya, Henry Alberto
    El trabajo de grado se presenta con el fin de realizar una propuesta de cómo se puede identificar los elementos que intervienen en un modelo de contabilidad ambiental para la empresa Pedro Álvarez Construcciones S.A.S, el cual tiene como objetivo implementar un sistema que sea útil para medir, evaluar y comunicar la actuación ambiental de la empresa. La contabilidad ambiental está cobrando cada vez más importancia para las empresas a medida que la contaminación ambiental se ha ido convirtiendo en un problema económico, social, político, a nivel mundial, el cual radica en el mal uso de los recursos renovables y no renovables que la sociedad le da a estos ,los cuales tardan mucho en formarse y regenerarse, si no se les hace una adecuada gestión, conservación, regulación, de ahí que la que la contabilidad entra hacer su aporte como medio de información y control debe adecuar sus instrumentos teóricos y técnicos para poder resolver las necesidades que el medio ambiente impone y lograr un desarrollo sostenible para hacer frente a las necesidades del presente sin comprometer las futuras generaciones para satisfacer sus propias necesidades.