Banca de DEFESA: DANIELA DÖRNTE

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : DANIELA DÖRNTE
DATE: 03/09/2025
TIME: 09:00
LOCAL: meet.google.com/zsm-ayhh-opr
TITLE:

GYPSUM RECYCLING CHAIN: INNOVATION STRATEGIES AND INTERACTION BETWEEN ACTORS AND ECONOMIC AND FISCAL INCENTIVES.

KEY WORDS:

recycling; civil construction; tax incentives; innovation.

PAGES: 121
BIG AREA: Outra
AREA: Tecnologia e Inovação
SUMMARY:

The construction industry is one of the primary sources of solid waste and, consequently, environmental impact. In this sense, reverse logistics, whose initial stage involves the selective collection of discarded materials, followed by reuse through recycling, presents itself as a strategy for economic and environmental sustainability. Despite its environmental contribution, the recycling sector, especially that of construction waste, faces obstacles, both in terms of integration among actors in the production chain and in receiving tax benefits provided for by law. Given this problem, the objective of this study was to analyze the organization of the gypsum recycling production chain in Rio Grande do Sul, from the perspective of the prevailing tax burden in each of its links. To this end, it was necessary to analyze the interrelationship between the actors and their level of maturity for technology transfer, the tax impact on each actor's activity, and identify the challenges in connecting them. The study adopted a mixed-method approach, evaluating the gypsum recycling chain in Rio Grande do Sul. Semi-structured interviews with stakeholders in the supply chain complemented the documentary, regulatory, and bibliographical surveys conducted during the exploratory phase. Furthermore, this study used the Monte Carlo simulation to illustrate the taxes and estimate the tax return proposed by Law No. 14,260/2021. The results fomented the development of a technical report with strategies for connecting the supply chain and obtaining economic and tax incentives for each identified stakeholder. This report provided data for the creation of an online platform that connects all stakeholders, optimizing logistics and obtaining tax incentives. It is suggested, in future works, that the technology transfer, due to similarities, be extended to other construction supply chains, in addition to the gypsum recycling sector.

COMMITTEE MEMBERS:
Presidente - CLAUDIO VINICIUS SILVA FARIAS
Externa ao Programa - JAQUELINE TEREZINHA MARTINS CORREA RODRIGUES
Externo à Instituição - SÉRGIO ROBERTO FINGER DUTRA FILHO
Externa à Instituição - GLORIA MARIA MARINHO SILVA