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Sample records for environmental economy account

  1. Environmental economy account for Denmark 2003

    International Nuclear Information System (INIS)

    Anon.

    2005-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  2. Environmental economy account for Denmark 2004

    International Nuclear Information System (INIS)

    Anon.

    2006-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  3. Environmental economy account for Denmark 2001

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 11% from 2000 to 2001 while the contribution to the greenhouse effect decreased with 0,4%. The latter must be seen in relation to the fact that the contribution from energy consumption increased with 5,4% and that the contribution from Danish ships' bunkering outside Denmark decreased with 7,7%. The environmental account for Denmark presents accounts of the consumption of energy (and water) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally volume and value are presented for the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts making it possible to analyse the relation between economy and environment. (ln)

  4. Environmental economy account for Denmark 1997

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  5. Environmental economy account for Denmark 1998

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  6. Environmental economy account for Denmark 1999

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  7. The environmental economy accounts for 2014

    International Nuclear Information System (INIS)

    Bourges, Benoit; Kurtek, Olivier; Margontier, Sophie; Auzanneau, Muriel; Caudron, Cedric; Diel, Olivier; Ghewy, Xavier; Guilhen, Jean-Michel; Pasquier, Isabelle; Moreau, Sylvain; Bottin, Anne; Carriere, Celine

    2017-03-01

    The environment related sector of the economy has been growing since the early 2000's. Between 2004 and 2014, employment in environmental activities grew by 33 %, a growth rate greater than that of the economy as a whole (+ 3 %). Spending on environmental protection reached euro 47.6 billion, increasing annually on average at 3.5 %, while average annual growth in GDP was 2.6 % over the same period. However, the importance of the sector remained relatively low: it represented 1.7 % of total employment and 1.4 % of GDP. Moreover, the net impact on the economy is not measurable, as jobs created have compensated for jobs lost in other sectors. Similarly, while environmental taxation in relation to GDP had grown since 2008 with the TICPE and the CSPE - respectively a tax on domestic consumption of energy products and a levy in support of the public electricity provider - it remained at a lower level than in the rest of Europe. (authors)

  8. Environmental economy account for Denmark 2000

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The article deals with energy consumption, emission of pollutants to the atmosphere, water consumption, and environmental taxes and subsidies in relation to the Danish National Accounts. Furthermore the article presents status of the values of the petroleum and gas reserves. The environmental-economic account for Denmark shows that the contribution to the greenhouse effect has increased with 9% while the acidification in Denmark has decreased with 45% from 1999 to 2000. This must be seen in relation to the fact that the economic activities in the same period have increased with 26%. The information presented in the environmental-economic account can be used to show so-called profiles of the consumption and production branches where a comparison is made of the branches for several areas and dimensions. Industry etc. accounts for 17% of the total employment representing 26% of the total production value, and it uses 37% of the gross energy consumption. (LN)

  9. Environmental accounts in 2013. Report from the Accounts and Environment Economy Commission - 2015 edition

    International Nuclear Information System (INIS)

    Monnoyer-Smith, Laurence; Bourges, Benoit; Diel, Olivier; Auzanneau, Muriel; Caudron, Cedric; Margontier, Sophie; Pasquier, Isabelle; Carriere, Celine; Grosset, Catherine; Pautard, Eric

    2015-12-01

    In 2013, households, private corporations and general government spent Euro 47.2 billion for environmental protection, an increase of 1.8% over 2012. For the 2000-2013 period on the whole, this expenditure has been rising faster than the gross domestic product (GDP): +4% on an annual average for the environmental protection expenditure compared with +2.8% for the GDP. In connection with the growing environmental concerns of society, public policy contributed to this steady increase through economic incentives ('bonus/malus' system, for instance) and regulation. In particular, the latter led to a technical improvement of processes (selective collection of waste, bringing up to standard of water treatment plants) which participated in the growth of expenditure. Wastewater and waste managements are the two main environmental protection expenditure domains. Furthermore, they are connected with topics related to resource management: drinking water supply and materials recovery. However, the expenditure for the materials recovery sector is decreasing in 2013, due to declines in raw materials prices. Expenditure for renewable energies - another topic related to environment - is considerably growing in 2013. Electricity production notably from water power is rising sharply, as a result of a particularly rainy spring. Nevertheless, the growth of environmental expenditures does not impact the corresponding employment in a systematic way. Thus, even if value added of the environmental goods and services sector (EGSS) increased by 1.8% in 2013, employment decreased by 0.3%. And the labor market in the green economy has been in decay since 2011, at a practically similar rate as for the economy as a whole. (authors)

  10. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  11. Foundries and environmental economy

    Energy Technology Data Exchange (ETDEWEB)

    Caglioti, V

    1974-01-01

    There is a growing emphasis on the recycling of natural resources. For example, the reprocessing of scrap iron involves an average saving of 74% of the energy used in ore reduction and an 84% decrease in pollution output. This calls for an approach to manufacturing that will favor the recycling of raw materials used. A publication of the American Foundrymen's Society lists 450 substances for which there are maximum permissible limits in the foundry work environment. It has been estimated that in Italy, on the average, about 20% of the cost of a manufacturing plant must now be allocated to pollution abatement equipment. Interdisciplinary communication where engineers can converse with physicists, chemists and environmentalists, and vice versa is discussed. Environmentalism also cannot be considered an isolation from the need to regulate the standard of living and to understand and influence human behavior.

  12. Accounting concept of inventories in postindustrial economy

    Directory of Open Access Journals (Sweden)

    Pravdyuk N.L.

    2017-06-01

    Full Text Available The accounting of inventories has undergone significant changes over a relatively short period of time. It has changed the scientific picture of their definition and classification, measurement and write-offs reflected in the financial statements. However, these changes happen without proper interpretation and system analysis. And, at least in general terms the inventories are conducted in Ukraine according to IFRS; this causes some obstacles to the objective reflection of working capital of enterprises, and the transparency of disclosure and is not conducive to the formation of a proper investment climate. It is established that the information provision inventory control must meet the requirements of the postindustrial economy by the complicating and deepening the complexity of accounting, the introduction of new forms and their synthesis with the current one, a gradual reorganization to ensure the needs of consumers and enterprise evaluation. The results of the study have substantiated the fundamentals of accounting concepts in the postindustrial economy in the part of the circulating capital, which forms inventories. The information support of inventory management should be implemented in a hierarchical way, when it first and foremost analyzes the working capital, and further deals with inventories and stocks as its subordinate components. The author considers the material goods to be a broader concept than reserves, because they have a dual nature both estimated as the share of negotiable assets, and as the physical component of material costs. The paper gives the definition of this category of symbiosis, which is based on P(CBU 9. The general structure of the current inventories are of significant importance, which has differences in industries, the dominant of which is agriculture, industry, construction, trade, material production. The postindustrial economy caused the questions of differentiation of concepts "production" and "material

  13. Environmental Accounts of the Netherlands 2009

    International Nuclear Information System (INIS)

    2010-11-01

    Economic developments have an impact on the environment. Environmental accounts describe the relationship between the economy and the environment. Because the environmental accounts are integrated with concepts from the national accounts, developments in the field of the environment and macro-economic developments in the Netherlands can be compared directly (see Statline for some key indicators). Key indicators can be derived from the environmental accounts that provide insight into sustainability with respect to the development of the environment and the economy. The integrated system makes it possible to quantify and analyse the underlying causes of changes in environmental indicators. The effects of changes in - among other things - economic growth, environmental efficiency and international trade can therefore be expressed in figures. This publication presents the results of the environmental accounts developed by Statistics Netherlands.

  14. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  15. Environmental Accounts of the Netherlands 2010

    International Nuclear Information System (INIS)

    2011-11-01

    The Environmental Accounts of the Netherlands by Statistics Netherlands (CBS) present a broad quantitative overview of important economic-environmental developments. The environmental accounts provide a systematic description of the relationship between the environment and the economy and can be used for in depth analyses of various types. Key indicators that can be derived from the environmental accounts provide an insight into the interrelation between the environment and the economy, and into the issues of sustainability and green growth. The international interest in environmental accounting has been growing in recent years. In 2012 this will culminate in the adaptation of the System of integrated Environmental and Economic Accounting (SEEA) as an international statistical standard. The first part of the Environmental accounts of the Netherlands 2010 provides an overview of the most recent developments in the relationship between the environment and the economy. Part two presents three articles that provide more in-depth analyses of specific topics. In the first article the direct and indirect economic impact of activities related to the North Sea are quantified in terms of employment, production and value added. One of the important outcomes of this study was that almost 250 thousand Dutch employees are dependent on the North Sea economy. The information from this study will be used in the evaluation of the European Union's Marine Strategy Framework Directive. The second article examines the methodology to validate renewable energy resources and provides a comprehensive overview into the economy behind wind energy production. It shows that wind energy production is not yet profitable without government support schemes. The third article presents the first results of a study on environmental subsidies. The results indicate that environmentally motivated subsidies are used extensively by only few industries, such as agriculture, electricity companies, and the

  16. The political economy of international accounting standards

    NARCIS (Netherlands)

    Perry, J.; Nolke, A.

    2006-01-01

    On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using International Financial Reporting Standards (IFRS) written by the International Accounting Standards Board (IASB). This article argues that the IASB's introduction of fair value accounting reflects and

  17. Political economies and environmental futures for the sharing economy

    Science.gov (United States)

    2017-01-01

    The sudden rise of the sharing economy has sparked an intense public debate about its definition, its effects and its future regulation. Here, I attempt to provide analytical guidance by defining the sharing economy as the practice that consumers grant each other temporary access to their under-utilized physical assets. Using this definition, the rise of the sharing economy can be understood as occurring at the intersection of three salient economic trends: peer-to-peer exchange, access over ownership and circular business models. I shortly discuss some of the environmental impacts of online sharing platforms and then articulate three possible futures of the sharing economy: a capitalist future cumulating in monopolistic super-platforms allowing for seamless services, a state-led future that shifts taxation from labour to capital and redistributes the gains of sharing from winners to losers, and a citizen-led future based on cooperatively owned platforms under democratic control. The nature and size of the social and environmental impacts are expected to differ greatly in each of the three scenarios. This article is part of the themed issue ‘Material demand reduction’. PMID:28461431

  18. Political economies and environmental futures for the sharing economy.

    Science.gov (United States)

    Frenken, Koen

    2017-06-13

    The sudden rise of the sharing economy has sparked an intense public debate about its definition, its effects and its future regulation. Here, I attempt to provide analytical guidance by defining the sharing economy as the practice that consumers grant each other temporary access to their under-utilized physical assets. Using this definition, the rise of the sharing economy can be understood as occurring at the intersection of three salient economic trends: peer-to-peer exchange, access over ownership and circular business models. I shortly discuss some of the environmental impacts of online sharing platforms and then articulate three possible futures of the sharing economy: a capitalist future cumulating in monopolistic super-platforms allowing for seamless services, a state-led future that shifts taxation from labour to capital and redistributes the gains of sharing from winners to losers, and a citizen-led future based on cooperatively owned platforms under democratic control. The nature and size of the social and environmental impacts are expected to differ greatly in each of the three scenarios.This article is part of the themed issue 'Material demand reduction'. © 2017 The Authors.

  19. Political economies and environmental futures for the sharing economy

    Science.gov (United States)

    Frenken, Koen

    2017-05-01

    The sudden rise of the sharing economy has sparked an intense public debate about its definition, its effects and its future regulation. Here, I attempt to provide analytical guidance by defining the sharing economy as the practice that consumers grant each other temporary access to their under-utilized physical assets. Using this definition, the rise of the sharing economy can be understood as occurring at the intersection of three salient economic trends: peer-to-peer exchange, access over ownership and circular business models. I shortly discuss some of the environmental impacts of online sharing platforms and then articulate three possible futures of the sharing economy: a capitalist future cumulating in monopolistic super-platforms allowing for seamless services, a state-led future that shifts taxation from labour to capital and redistributes the gains of sharing from winners to losers, and a citizen-led future based on cooperatively owned platforms under democratic control. The nature and size of the social and environmental impacts are expected to differ greatly in each of the three scenarios. This article is part of the themed issue 'Material demand reduction'.

  20. THE IMPORTANCE OF ACCOUNTING IN NATIONAL ECONOMY

    Directory of Open Access Journals (Sweden)

    PUICAN LILIANA

    2015-04-01

    Full Text Available Information provided by annual financial statements is a useful instrument for enterprise management as responsible driving means to know the realities of economic activity, to know the pros and cons entity you run, or this is not possible without a pertinent analysis accounting information. The least expensive and most common method of financial communication is the financial statements, in fact, is the core accounting summaries. In most cases, users seek information from financial statements to assess the profitability of the company in general and its illiquidity risk.

  1. Environmental issues elimination through circular economy

    International Nuclear Information System (INIS)

    Špirková, M.; Pokorná, E.; Šujanová, J.; Samáková, J.

    2016-01-01

    Environmental efforts of European Union are currently going towards circular economy. Tools like Extended Producer Responsibility and Eco-design were established. The circular economy deals with resources availability issue on one hand and waste management on the other hand. There are few pioneering companies all over the world with some kind of circular economy practice. Generally the concept is not very wide-spread. The paper aims to evaluate possibility of transition towards circular economy in Slovak industrial companies. They need to have an active approach to material treatment of their products after usage stage. Innovation is another important pre-condition for the transition. Main problem of current cradle to grave system is landfilling of valuable materials after one cycle of usage. Their potential value for next manufacturing cycles is lost. Companies may do not see connection between waste management and material resource prices and volatility of supplies. Municipalities are responsible for municipal waste collection and treatment in Slovakia. The circular economy operates by cradle to cradle principle. Company manages material flow until the material comes back to the beginning of manufacturing process by itself or by another partners. Stable material supplies with quite low costs are provided this way. It is necessary to deal with environmental problems in phase of product design. Questionnaire survey results show on one hand low involvement of industrial companies in waste management area, however on the other hand they are open to environmental innovations in future.

  2. Environmental issues elimination through circular economy

    Energy Technology Data Exchange (ETDEWEB)

    Špirková, M., E-mail: marta.spirkova@stuba.sk; Pokorná, E.; Šujanová, J.; Samáková, J. [Paulínska 16, 917 24 Trnava, Slovakia, Slovak University of Technology in Bratislava, Faculty of Materials Science and Technology in Trnava (Slovakia)

    2016-04-21

    Environmental efforts of European Union are currently going towards circular economy. Tools like Extended Producer Responsibility and Eco-design were established. The circular economy deals with resources availability issue on one hand and waste management on the other hand. There are few pioneering companies all over the world with some kind of circular economy practice. Generally the concept is not very wide-spread. The paper aims to evaluate possibility of transition towards circular economy in Slovak industrial companies. They need to have an active approach to material treatment of their products after usage stage. Innovation is another important pre-condition for the transition. Main problem of current cradle to grave system is landfilling of valuable materials after one cycle of usage. Their potential value for next manufacturing cycles is lost. Companies may do not see connection between waste management and material resource prices and volatility of supplies. Municipalities are responsible for municipal waste collection and treatment in Slovakia. The circular economy operates by cradle to cradle principle. Company manages material flow until the material comes back to the beginning of manufacturing process by itself or by another partners. Stable material supplies with quite low costs are provided this way. It is necessary to deal with environmental problems in phase of product design. Questionnaire survey results show on one hand low involvement of industrial companies in waste management area, however on the other hand they are open to environmental innovations in future.

  3. Environmental issues elimination through circular economy

    Science.gov (United States)

    Špirková, M.; Pokorná, E.; Šujanová, J.; Samáková, J.

    2016-04-01

    Environmental efforts of European Union are currently going towards circular economy. Tools like Extended Producer Responsibility and Eco-design were established. The circular economy deals with resources availability issue on one hand and waste management on the other hand. There are few pioneering companies all over the world with some kind of circular economy practice. Generally the concept is not very wide-spread. The paper aims to evaluate possibility of transition towards circular economy in Slovak industrial companies. They need to have an active approach to material treatment of their products after usage stage. Innovation is another important pre-condition for the transition. Main problem of current cradle to grave system is landfilling of valuable materials after one cycle of usage. Their potential value for next manufacturing cycles is lost. Companies may do not see connection between waste management and material resource prices and volatility of supplies. Municipalities are responsible for municipal waste collection and treatment in Slovakia. The circular economy operates by cradle to cradle principle. Company manages material flow until the material comes back to the beginning of manufacturing process by itself or by another partners. Stable material supplies with quite low costs are provided this way. It is necessary to deal with environmental problems in phase of product design. Questionnaire survey results show on one hand low involvement of industrial companies in waste management area, however on the other hand they are open to environmental innovations in future.

  4. Energy-economy relationship and environmental regulation in the presence of unrecorded economy

    International Nuclear Information System (INIS)

    Karanfil, F.

    2008-12-01

    This PhD thesis including five manuscripts and a brief international comparison analysis proposes a multi-field study on the economic and environmental effects of energy consumption. It first investigates the causal relationship between economic growth and energy consumption in Turkey and then offers a new methodology for the estimation of unrecorded economy based on environmental data. The thesis develops also asymmetric information models, where the regulator does not know the true emission level of each firm that it wishes to regulate, so as to examine to what extend different enforcement mechanisms affect incentives for the firms to reduce polluting emissions and to invest in clean energy technologies. In order to provide a complete insight on the effects of both fiscal and environmental enforcement policies, some similar analysis are conducted taking into account the existence of unrecorded economy. The results in this thesis essentially show that: first, energy conservation policies can be implemented in order to reduce greenhouse gas emissions without any adverse effect on the recorded economic activities; second, different audit mechanisms should be used depending on the environmental objective of the enforcement agency; third, in some cases, environmental regulations may increase the size of unrecorded economy; fourth, economic policies to combat unrecorded economy may not serve as a complement to energy conservation policies. (author)

  5. Emergy-based ecological account for the Chinese economy in 2004

    Science.gov (United States)

    Jiang, M. M.; Zhou, J. B.; Chen, B.; Chen, G. Q.

    2008-12-01

    This paper provides an integrated study on the ecological account for the Chinese economy in 2004 based on emergy synthesis theory. The detailed flows of the Chinese economy is diagramed, accounted and analyzed in categories using the biophysically based ecological accounting. Through calculating environmental and economic inputs within and outside the Chinese economy, this paper discusses the Chinese international exchange, describes the resource structure, and assesses its sustainability as a whole. Also, the comparison of systematic indicators, such as emergy/dollar ratio, environmental load ratio, and emergy self-support ratio, with those of the other countries is tabled and explored to illustrate the general status of the Chinese economy in the world. Take, for example, the environmental load ratio, which was 9.29 in China 2004, it reveals that the Chinese economy put high pressure on the local environment compared with those of the environment-benign countries, such as Brazil (0.75), Australia (0.86) and New Zealand (0.81). In addition, in this paper, the accounting method of tourism is adjusted based on the previous researches.

  6. Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

    Directory of Open Access Journals (Sweden)

    Yao Liqiong

    2016-01-01

    Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

  7. Social Environmental Accounting and Reporting

    DEFF Research Database (Denmark)

    Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...

  8. Mexico Under NAFTA: Accounting Information In a Changing Economy

    Directory of Open Access Journals (Sweden)

    Juan M. Rivera

    1998-08-01

    Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

  9. Accounting Conservatism in Transitional Economies : Evidence of the influence of institutional factors in Eastern Europe

    NARCIS (Netherlands)

    P. Kowalczyk (Paulina)

    2010-01-01

    textabstractExecutive summary Prior research shows that accounting conservatism exists in mature economies. However there is not too much research about accounting conservatism in transitional economies. This paper analyses the influence of institutional and political factors on accounting

  10. Economy and environmental protection. Wirtschaft und Umweltschutz

    Energy Technology Data Exchange (ETDEWEB)

    Dreyhaupt, F.J.; Geissler, A.; Hausmann, K.; Hulpke, H.; Kunert, K.H.; Markmann, H.; Massing, H.; Seeliger, J.; Storm, P.C.

    1986-01-01

    The meeting on the topic of 'Economy and environmental Protection' was held at the end of 1985 in the 'German Academy of Judges'. The book contains a major part of the lectures held there. The aim of the meeting was to gain insight into the pollution of the environment due to industry and into the maximum limits of pollution which the environment can bear. Among others, the lectures deal with the following questions: what effects do the environmental protection measures have upon the safeguarding of jobs. Do economical development on one hand, and environmental protection on the other, really represent such a big conflict of interests which will never be solved. Which problems arise e.g. from water pollution abatement, from mining and firing of hard coal, from offences involving environmental damage. (HSCH).

  11. Political economies and environmental futures for the sharing economy

    NARCIS (Netherlands)

    Frenken, Koen|info:eu-repo/dai/nl/207145253

    2017-01-01

    The sudden rise of the sharing economy has sparked an intense public debate about its definition, its effects and its future regulation. Here, I attempt to provide analytical guidance by defining the sharing economy as the practice that consumers grant each other temporary access to their

  12. [Environmental governance and the green economy].

    Science.gov (United States)

    Jacobi, Pedro Roberto; Sinisgalli, Paulo Antonio de Almeida

    2012-06-01

    The Rio+20 Conference will mobilize the global community in 2012 to participate in a challenging debate on the global environmental reality and the existing modus operandi with respect to the broad and generic topics of development and the environment. One of the core themes of this meeting is the transition to a green economy in the context of sustainable development and the eradication of poverty. The issue of Global Environmental Governance will top the agenda of the Rio +20 discussions, with a view to promoting and accelerating the transition to sustainable societies. It presents, often in a controversial way, the creation of conditions to define new institutional spaces and shared decision-making processes. Before embarking on the discussion about what king of sustainability should be behind the Green Economy, and its applicability, the scope of this article is to ask readers to reflect on what should be the priority in the discussion on environmental governance This should be explained to the extent that there is a need to change the existing mechanisms of profoundly unequal exploitation of resources, which blocks progress in decision-making processes, as decisions of the few create a perverse logic of appropriation of natural resources and the non-resolution of social exclusion.

  13. INTELLECTUAL CAPITAL REPORTING: NEW ACCOUNTING FOR THE NEW ECONOMY

    Directory of Open Access Journals (Sweden)

    Peter Demediuk

    2002-01-01

    Full Text Available In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resource and the basis for competitive advantage. Attempts to develop cogent accounting praxis that makes intellectual capital discussable and therefore actionable, are constrained by the granular nature of existing definitions and taxonomies of intellectual capital. As a response to this lack of clarity, a model has been proposed that maps how a group of knowledge workers characterise the drivers and outcomes of their human creativity. The model indicates that accounting must break away from the traditional frame of reference that is 'the artifact', 'the entity', 'management control' and 'uniform reporting models'. At issue is whether the same set of measurement tools can provide descriptions of reality that have meaning for the decision making of individuals, and yet provide appropriate resourcing signals, evaluative information, and signs of legitimacy that are required by institutional management and other stakeholders.

  14. Environmental Accounting as a Tool for Environmental Management ...

    African Journals Online (AJOL)

    Environmental Accounting as a Tool for Environmental Management System. ... This paper reviews about the relationship of environmental accounting and environmental ... to legal and regulation requirement, to reduce cost from customer

  15. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

  16. Growth and the Current Account in a Small Open Economy.

    Science.gov (United States)

    Benge, Matt; Wells, Graeme

    2002-01-01

    Offers a framework with which to analyze growth in a small economy with perfect capital mobility. Produces a diagrammatic representation of steady states that differs from the usual closed-economy Solow-Swan diagram. Uses the diagrams to compare open economy steady states with closed ones. Illustrate the possibility of endogenous income growth.…

  17. Integrating indicators in a national accounting matrix including environmental accounts (NAMEA)

    International Nuclear Information System (INIS)

    De Haan, M.; Keuning, S.J.; Bosch, P.R.

    1993-01-01

    Five environmental indicators are conceptually and numerically integrated into a National Accounting Matrix including Environmental Accounts (NAMEA) for 1989. As a consequence, these estimates are directly comparable with outcomes of major macro-economic aggregates in the conventional accounts. In the NAMEA, emissions of all kinds of polluting agents are recorded by industry and by consumption purpose. Subsequently, these agents are grouped into five environmental themes: greenhouse effect, ozone layer depletion, acidification, eutrophication and waste accumulation. The contributions of agents to certain themes are expressed in theme-related environmental stress equivalents. Per theme, these stress equivalents are confronted with policy norms set by the Netherlands government for the year 2000. This results in a statistical framework at a meso-level from which integrated economic and environmental indicators are derived. The NAMEA may also serve as a data base and analytical device for modelling interactions between the national economy and changes in the environment. 13 tabs., 2 app., 32 refs

  18. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  19. Green Skills for Green Economy: Case of the Environmental Education Role in Kazakhstan's Economy

    Science.gov (United States)

    Dlimbetova, Gaini; Zhylbaev, Zhanbol; Syrymbetova, Lyailya; ?liyeva, Aiman

    2016-01-01

    The research on situation with developing "green skills" in conditions of transition to "green economy" is analysed in this article. Kazakhstan like many other states has been going through transition to "green economy" since 2013. Economic reforms have made an impact on the system of environmental education. The…

  20. Recording environmental assets in the national accounts

    OpenAIRE

    Carl Obst; Michael Vardon

    2014-01-01

    Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential ele...

  1. Reconceptualizing Environmental Education: Taking Account of Reality.

    Science.gov (United States)

    Dillon, Justin; Teamey, Kelly

    2002-01-01

    Investigates the pros and cons of integrating environmental education into the school curriculum. Focusing solely on environmental education's role in the school curriculum ignores a range of factors that affect its efficacy in the majority of the world. Suggests a conceptualization of environmental education that takes into account a range of…

  2. Financial accountability of public corporations in liberalized Economy

    African Journals Online (AJOL)

    For more than three decades since 1967 the role of public corporations in the Tanzania economy was dominant. However, their poor financial management and loss-making character could not be underestimated either, particularly by the taxpayer who was ultimately responsible for sustaining them. For instance, in the year ...

  3. Global environmental impacts of the hydrogen economy

    International Nuclear Information System (INIS)

    Derwent, R.; Simmonds, P.; O'Doherty, S.; Manning, A.; Collins, W.; Stevenson, D.

    2006-01-01

    Hydrogen-based energy systems appear to be an attractive proposition in providing a future replacement for the current fossil-fuel based energy systems. Hydrogen is an important, though little studied, trace component of the atmosphere. It is present at the mixing ratio of about 510 ppb currently and has important man-made and natural sources. Because hydrogen reacts with tropospheric hydroxyl radicals, emissions of hydrogen to the atmosphere perturb the distributions of methane and ozone, the second and third most important greenhouse gases after carbon dioxide. Hydrogen is therefore an indirect greenhouse gas with a global warming potential GWP of 5.8 over a 100-year time horizon. A future hydrogen economy would therefore have greenhouse consequences and would not be free from climate perturbations. If a global hydrogen economy replaced the current fossil fuel-based energy system and exhibited a leakage rate of 1%, then it would produce a climate impact of 0.6% of the current fossil fuel based system. Careful attention must be given to reduce to a minimum the leakage of hydrogen from the synthesis, storage and use of hydrogen in a future global hydrogen economy if the full climate benefits are to be realised. (author)

  4. ENVIRONMENTAL ASPECTS OF "GREEN ECONOMY" RUSSIA'S ECONOMIC GROWTH

    Directory of Open Access Journals (Sweden)

    R. N. Botavina

    2016-01-01

    Full Text Available The article tells the story of the emergence of "green" economy, as opposed to the traditional "brown" ekonomike, given its concept shown shortcomings of the existing definitions of "green" economy, conclusions about the real possibilities of the transition to the growth of "green" economy. The relevance of this work lies in the fact that the changing paradigm of understanding the basis and essence of sustainable development of the national socio-economic systems necessitates the integration of economic and environmental solutions, this integration is seen as part of the concept of "green economy".The approach of this article is based on an interdisciplinary concept of quality management in relation to the specifics of functioning and development of the domestic socio-economic systems.The purpose / goal. The purpose of this article, and its main task is to systematize the areas of environmentally oriented development of economic entities, as well as the determination of the list of key provisions of environmental policy, which will provide further socio-economic development of Russia in line with the green economy. As a result, Russia as one of the great powers of the world will find a stable geopolitical situation.Methodology. The methodological basis of this article are comparative, economic and statistical analysis methods.Results. This article suggests some solutions to be included in the national environmental policy as a major incentive for the further transition to a green economy.Conclusions: The material contained in this article show the special role of the concept of "green economy" in the social and economic processes in the development of Russia's geo-economic stability. The above article aspects of the further development of the green economy in Russia can complement scientific and practical base solutions that provide active creation, implementation and use of green technologies to provide environmentally responsible sustainable

  5. Economic instruments and the environmental accounts

    International Nuclear Information System (INIS)

    Palm, Viveka; Larsson, Maja

    2007-01-01

    The Nordic countries have now had experience with environmental taxes and subsidies as a major component of their environmental policy over an extensive period of time. The Swedish System of Environmental and Economic Accounts (SEEA) include environmental taxes and subsidies as part of the official statistics. This article presents the accounts for taxes and subsidies, linked to the accounts for emissions data by industry. It demonstrates disparities between emissions and environmental taxes, as well as where industries or environmental problems are not regulated. The data show that in Sweden economic instruments are always aimed at particular actors or areas, and are never quite as comprehensive as recommended by economic theory. The environmental taxes are primarily aimed at fossil fuel use and related emissions, and have been mostly applied to the household sector and services sector, while industry often has been given exemptions due to concerns about international competition. The environmentally motivated subsidies are mainly directed to agriculture, fishing and research on renewable resources. A fully developed international data set on taxes and subsidies would provide a sound base for comparing the impact on international competitiveness. Eurostat is promoting the use of environmental accounts data for its member countries by harmonizing methods and engaging in publication of international comparisons. (author)

  6. Book Review : Social and Environmental Accounting

    OpenAIRE

    Lee C. Moerman

    2010-01-01

    This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

  7. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    Directory of Open Access Journals (Sweden)

    P URFI

    2003-04-01

    Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

  8. Environmental justice and conceptions of the green economy

    OpenAIRE

    Ehresman, T.G.; Okereke, Chuks

    2015-01-01

    Green economy has become one of the most fashionable terms in global environmental public policy discussions and forums. Despite this popularity, and its being selected as one of the organizing themes of the United Nations Rio+20 Conference in Brazil, June 2012, its prospects as an effective mobilization tool for global environmental sustainability scholarship and practice remains unclear. A major reason for this is that much like its precursor concepts such as environmental sustainability an...

  9. Concept of Capital and Profit in Economy, Finance and Accounting

    Directory of Open Access Journals (Sweden)

    Teresa Szot -Gabryś

    2009-04-01

    Full Text Available The paper analyzes economic, financial and accountancy theories, concepts and models of capital and profit. The aim of the article is to present different meaning of this economic category in economic knowledge. The results of research in this paper is providing to conclusion that the knowledge debate of nature and measurement method of capital and profit is still continuing.

  10. Shaping accountabilities for erroneously enacted environmental evidence

    DEFF Research Database (Denmark)

    Lippert, Ingmar

    of accountability: first, the company was performing itself as a socially and environmentally accountable and responsible "corporate citizen"; second, the company was inhabiting a discourse of evidence-based decision-making, requiring the evidence to be produced accountably. I analyse a limited set of ethnographic......Drawing on fieldwork in and around a transnational Fortune 50 company's "corporate social responsibility" unit, this paper opens up a range of situations that took part in enacting the company's evidence of its impact on global warming. This evidence was implicated in at least two significant modes...... vignettes of situated work practice that (con)figured the company's accounting for their carbon emissions. Common to all these situations was that the environmental realities enacted have been categorised by some members as erroneous or as not good enough. In this paper I am interested, thence...

  11. ETHICS IN ACCOUNTING IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY

    Directory of Open Access Journals (Sweden)

    Marian TAICU

    2017-12-01

    Full Text Available The knowledge-based economy comes with a number of challenges in the field of accounting. Accounting must provide the information that internal and external users need for decision making and, in order to achieve this goal, it is necessary to integrate new IT technologies, standardize reporting and ensure compliance with ethical principles in the accounting profession. The paper aims at presenting the main ethical challenges in accounting in the present and foreseeable contexts.

  12. System of environmental and economic accounting for water pollution and the result analysis

    Science.gov (United States)

    Tan, Yarong

    2017-10-01

    With the gradual acceleration of China's industrialization process, the environmental pollution caused by industrial production is more and more serious, especially water pollution. To construct a System of Environmental and Economic Accounting for water pollution, to a certain extent, can promote the green development of national economy in China. The System of Environmental and Economic Accounting for water pollution is analyzed and studied in this paper.

  13. Optimal environmental policy differentials in open economies under emissions constraints

    NARCIS (Netherlands)

    Withagen, C.A.A.M.; Florax, R.J.G.M.; Mulatu, A.

    2007-01-01

    Is there a case for preferential treatment of the exposed sector in an economy when compliance to an aggregate emissions constraint induced by an international environmental agreement is mandatory? This question is being debated in many countries in the context of the implementation of the Kyoto

  14. Swedish Environmental and Economic Accounts. Physical accounts for energy and emissions to air 1993 and 1995

    International Nuclear Information System (INIS)

    2000-01-01

    This Statistical Report presents results from the physical Swedish Environmental and Economic Accounts for the years 1993 and 1995 according to the classification NACE. The Environmental Economic Accounts constitute an integrated and comprehensive system for environmental and economic statistics. Environmental data are systematically presented together with economic data in a common framework. The system can be used for analyses of various relationships between economy and environment. Data on emissions to air of carbon dioxide, sulphur dioxide, nitrogen oxides, carbon monoxide, methane, nitrous oxide and ammonia are presented for 39 industries, government services and private consumption. The use of energy commodities in monetary and physical terms are also presented for the same sectors. Economic, energy and emission data are also presented in environmental and economic profiles and indicators. Environmental and economic profiles provide an illustration of the relationship between industry, consumption of energy commodities and emission to air. Indicators, that show e.g. emissions (in kg) by value added (in SEK) for economic activities, is another way to illustrate the relation between emissions and economic data

  15. The Financial Unlinkage of the Mexican Economy: A Social Accounting Matrix Multiplier Approach for a One-Sector Economy

    Directory of Open Access Journals (Sweden)

    Andrés Blancas

    2003-11-01

    Full Text Available This paper addresses the financial unlinkage in Mexico through an accounting multiplier analysis derived from a SAM for a one-sector economy. Such an analysis provides a useful tool to quantify processes of structural financial change in terms of "stylized parameters". We identify and measure the financial unlinkage with financial backward and forward linkage indices derived from the accounting multipliers. The results can also help to the quality of policy decisions by identifying key and weak financial institutions and by giving a better understanding of how an impact of an initial financial injection travels within a structure.

  16. Book Review : Social and Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Lee C. Moerman

    2010-09-01

    Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal

  17. Open Economy, Institutional Quality, and Environmental Performance: A Macroeconomic Approach

    Directory of Open Access Journals (Sweden)

    Amaryllis Mavragani

    2016-06-01

    Full Text Available As the subject of how economic development affects the quality of the natural environment has gained great momentum, this paper focuses on examining the extent to which the openness of a market economy and the quality of the institution affect environmental performance. The majority of the current studies focus on the Environmental Kuznets Curve and the level of economic growth. This paper addresses this question by relating environmental (“Environmental Performance Index” to macroeconomic (Gross Domestic Product per capita, “Open Markets Index” and governance indicators (“Worldwide Governance Indicators”. The sample consists of 75 countries, including all G20 and EU members, comprising “more than 90% of global trade and investment”. Findings show that the Environmental Performance Index is positively correlated to each of the (institutional indicators, so as to confirm that the selected indices are consistent with previous studies, suggesting that environmental performance increases in line with economic development and that good governance increases a country’s levels of environmental protection. By applying factor analysis, an empirical model of the Environmental Performance Index is estimated, suggesting that there is a significant positive correlation between a country’s economic growth, the openness of an economy, high levels of effective governance, and its environmental performance.

  18. Economy of environment in 2011. Report of the public accounts and environment economy commission - 2013 edition

    International Nuclear Information System (INIS)

    Diel, Olivier; Gicquiaux, Cyril; Louis, Herve; Margontier, Sophie; Pasquier, Isabelle; Randriambololona, Celine; Albertini, Jean-Paul; Boitard, Corinne

    2013-07-01

    In 2011, general government sector, corporations and households globally spent euro 46 billion for environmental protection. This expenditure is increasing by 3.2% compared to 2010. This progression is nearly the same as that of the GDP at current prices. The rise of environmental goods and services prices, as well as raw materials ones is the main reason for the increase of environmental protection expenditure. However, the situation is differentiated according each environmental domain. Research and development as well as Protection of biodiversity and landscapes expenditures both increase by more than 10%. Those of Noise and vibration abatement, General environmental administration and management and Waste management are also growing, but in a more moderate way. The Wastewater management expenditure is practically stable. And those of Protection of ambient air and climate, Protection and remediation of soil, groundwater and surface water and Radioactive waste management decrease. Natural resource management expenditure constitutes a complementary approach of environmental protection expenditure. It increases by 7.4% in 2011 and reaches euro 20 billion. However, only the recovery and recycling sector is growing. On the contrary, Management of water expenditure is decreasing slightly. Renewable energy expenditure is strongly subjected to the rise of energy prices. It increases by almost 6% in 2011 and reaches euro 22.2 billion. Concurrently to the rise of all of these expenditures, employment in the environmental goods and services sector is also expanding. Thus, employment in EGSS reaches 455 000 full-time equivalent jobs in 2011. Concerning the labour market, green jobs are less affected than the other jobs by the difficulties which were observed between 2010 and 2012. (authors)

  19. Material flows accounting for Scotland shows the merits of a circular economy and the folly of territorial carbon reporting.

    Science.gov (United States)

    Pratt, Kimberley; Lenaghan, Michael; Mitchard, Edward T A

    2016-12-01

    It is essential that the human race limits the environmental damage created by our consumption. A realistic pathway to limiting consumption would be to transition to a system where materials are conserved and cycled through the economy as many times as possible and as slowly as possible, greatly reducing the greenhouse gas intensive processes of resource extraction, resource processing and waste management. Material flow analysis (MFA) is a method used to understand how materials are consumed within a nation. In this study, we attempt a MFA for Scotland which links carbon emissions to material consumption using data directly based on the mass of materials used in the Scottish economy. It is the first time such an analysis has been conducted for an economy in its entirety. This study aims to create a detailed material flow account (MFA) for Scotland, compare the environmental impacts and possible policy implications of different future material consumption scenarios and consider two materials, steel and neodymium, in detail. The model estimated that 11.4 Mg per capita of materials are consumed per year in Scotland, emitting 10.7 Mg CO 2 e per capita in the process, of which, 6.7 Mg CO 2 e per capita falls under territorial carbon accounting. Only the circular economy scenario for 2050 allowed for increases in living standards without increases in carbon emissions and material consumption. This result was mirrored in the steel and neodymium case studies-environmental impacts can be minimised by a national strategy that first reduces use, and then locally reuses materials. Material consumption accounts for a large proportion of the carbon emissions of Scotland. Strategic dematerialisation, particular of materials such as steel, could support future efforts to reduce environmental impact and meet climate change targets. However, policy makers should consider consumption carbon accounting boundaries, as well as territorial boundaries, if carbon savings are to be

  20. Material flows accounting for Scotland shows the merits of a circular economy and the folly of territorial carbon reporting

    Directory of Open Access Journals (Sweden)

    Kimberley Pratt

    2016-09-01

    Full Text Available Abstract Background It is essential that the human race limits the environmental damage created by our consumption. A realistic pathway to limiting consumption would be to transition to a system where materials are conserved and cycled through the economy as many times as possible and as slowly as possible, greatly reducing the greenhouse gas intensive processes of resource extraction, resource processing and waste management. Material flow analysis (MFA is a method used to understand how materials are consumed within a nation. In this study, we attempt a MFA for Scotland which links carbon emissions to material consumption using data directly based on the mass of materials used in the Scottish economy. It is the first time such an analysis has been conducted for an economy in its entirety. Research aims This study aims to create a detailed material flow account (MFA for Scotland, compare the environmental impacts and possible policy implications of different future material consumption scenarios and consider two materials, steel and neodymium, in detail. Results The model estimated that 11.4 Mg per capita of materials are consumed per year in Scotland, emitting 10.7 Mg CO2e per capita in the process, of which, 6.7 Mg CO2e per capita falls under territorial carbon accounting. Only the circular economy scenario for 2050 allowed for increases in living standards without increases in carbon emissions and material consumption. This result was mirrored in the steel and neodymium case studies—environmental impacts can be minimised by a national strategy that first reduces use, and then locally reuses materials. Conclusions Material consumption accounts for a large proportion of the carbon emissions of Scotland. Strategic dematerialisation, particular of materials such as steel, could support future efforts to reduce environmental impact and meet climate change targets. However, policy makers should consider consumption carbon accounting

  1. Peranan Environmental Accounting Terhadap Global Warming

    OpenAIRE

    Martusa, Riki

    2009-01-01

    This article explores about is global warming. The distortion of nature causes global warming. Industrial sector is one of global warming incurred. Some nations create a group to cope this matter. They try to reduce carbon emission as one of global warming causes by controlling industrial carbon emission through financial reporting. This article explores normatively roles of environmental accounting in cope with global warming.  

  2. The political economy of trade liberalization and environmental policy

    International Nuclear Information System (INIS)

    Fredriksson, P.G.

    1999-01-01

    A pressure group model where environmental and industry lobby groups offer political support in return for favorable pollution tax policies is used to explain and predict the equilibrium pollution tax in sectors protected by tariffs. The political economy effects of trade liberalization are investigated. The pollution tax is shown to decrease if the lobbying effort by the environmental lobby decreases more rapidly than by the industry lobby Ceteris paribus. The level of political conflict falls with trade liberalization. Pollution may increase because of a reduction of the pollution tax, and tax revenues may fall simultaneously as pollution increases

  3. Environmental policy and technological development in the Dutch economy

    International Nuclear Information System (INIS)

    Vollebergh, H.; Van Groenendaal, W.; Hofkes, M.; Kemp, R.

    2004-01-01

    An analysis is given of recent insights into technological development and the environment. In particular, attention is paid to the question whether it is possible or not to combine continuous economic development with a release of the environmental burden. In several chapters the authors provide insight and discuss theories with regard to innovation and adoption of new technologies, the concept of transition management and the importance of uncertainty with respect to the decision to invest in environment-friendly techniques or not. Also, much attention is paid to characteristics of the Dutch economy and their consequences for technology and environmental policy and related interactions [nl

  4. Environmental Cost Accounting – Assessing the Environmental Responsibility Effort

    Directory of Open Access Journals (Sweden)

    Florian Marcel Nuțǎ

    2012-05-01

    Full Text Available The paper’s aim is to evaluate different approaches of environmental cost accounting used aroundthe world. One of the main issues of modern enterprise is to affirm its responsible behavior and to connect itwith a positive economic benefit for the shareholders. Practically the management systems must find a way toaddress all the stakeholders’ interests and needs.

  5. Environmental accounts and trade - a Swedish pilot study

    International Nuclear Information System (INIS)

    Wadeskog, A.

    2001-01-01

    Environmental accounts are supposed to register environmental impacts of economic activities performed by residents on a national basis. However, the international division of labour is not explicitly addressed. A small, open, economy like Sweden use resources, and thereby cause emissions, in other countries due to what is imported for intermediate or final use. On the other hand, the things we export to other countries cause emissions in Sweden. This means that there is an environmental balance of trade that is not explicitly addressed in the accounts. There are however possibilities to estimate these effects. Through input-output analysis it is possible to analyse the value added chain of the different goods and service that make up the final demand, i.e. a form of cradle-to-grave analysis. Environmental trade can be estimated in several ways. One method is to assume that emissions follow the pattern of the trade balance and equal out over time, i.e. ignore the problem. Another method is to calculate the effect of differences in volume and composition in exports and imports. In most cases this is done using the domestic input-output tables and emission coefficients, i.e. assuming that all trading partners have identical resource use, technology and economic structure. A pilot study of the environmental trade balance for Sweden, using different aggregated emissions data for our trading partners and the Swedish input-output table, show that the results calculated with these methods will underestimate external emissions considerably for carbon dioxides and sulphur dioxides. However, for nitrogen oxides emission these methods seem to suffice

  6. The Political Economy of Carbon Securities and Environmental Policy

    DEFF Research Database (Denmark)

    Polborn, Sarah

    The costs of the current suboptimal carbon abatement policy are likely in the range of 3 to 6 trillion 2005 US dollars. Using methods from the political economy of environmental policy, the paper develops a new carbon abatement policy instrument, carbon securities. A carbon security entitles its...... owner to a ?xed proportion of ex ante unknown total emissions. This creates an additional group of stakeholders on the side of the issue that has traditionally been underrepresented. The advantages over existing systems include an equilibrium carbon price closer to the social optimum, a more predictable...

  7. Underdeveloping Appalachia: Toward an environmental sociology of extractive economies

    Science.gov (United States)

    Wishart, William Ryan

    human development. Finally, I conclude with some implications of this analysis for building a critical environmental sociology of extractive economies. This dissertation includes previously published materials.

  8. Environmental and Social Accounting for Brazil

    International Nuclear Information System (INIS)

    Lenzen, M.; Schaeffer, R.

    2004-01-01

    An environmentally extended Social Accounting Matrix (SAM) has been constructed for Brazil for the first time. We review in detail previous studies in this field, describe the construction, structure and data sources of the Brazilian SAM, and demonstrate the effect of system closure. Examining a range of type-I and type-II multipliers, we show that incomes generated by final consumption are highly skewed towards rich households, but energy requirements and carbon emissions are higher for the consumption of the poor. A significant negative correlation exists between employment and income on one hand, and energy requirements and carbon emissions on the other, while a significant positive correlation exists between imports, and energy and carbon. These correlations demonstrate that there is scope for policies that pursue imports substitution and reduce energy consumption and carbon emissions whilst increasing employment and income

  9. Environmental audits: Tax, accounting and disclosure issues

    International Nuclear Information System (INIS)

    MacKnight, R.

    1991-01-01

    An overview is presented of the financial and legal issues associated with environmental audits, with an emphasis on tax issues. Accelerated depreciation write-offs are provided for qualified pollution control equipment, and may also qualify for tax credits. The Accounting Standards Committee recommends that provision should be made for future removal and site restoration costs and net of expected recoveries, in a rational and systematic manner by charges to income. Under the Federal Income Tax Act (ITA), future reclamation and shutdown costs will only be deductible if they pass three hurdles: a liability which requires the expenditure of funds in the future may not necessarily be an expense; if the liability can be viewed as an expense, is it incurred for the purpose of gaining or producing income; and is a deduction prohibited because it is on account of capital. A proposed solution to these problems is to adopt the US model that allows the deduction of estimated costs of reclaiming land that is disturbed during the current year at mines and waste disposal sites. Tax treatment of compliance costs, securities law disclosure, proposed federal government policies, proposed regulatory measures, and proposed fiscal measures are discussed

  10. League tables as policy instruments: the political economy of accountability in tertiary education

    OpenAIRE

    Salmi, Jamil; Saroyan, Alenoush

    2007-01-01

    The main objective of this article is to examine the role and usefulness of public information mechanisms, such as the rankings and similar classification instruments that are increasingly relied upon to measure and compare the performance of tertiary education institutions. The article begins with a typology of ranking instruments used for public accountability purposes, followed by a discussion of the political economy of the ranking phenomenon. It then attempts to assess their respective ...

  11. Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

    OpenAIRE

    Steven M. Smith; Sonja Novkovic; John Maddocks

    2011-01-01

    This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of develop...

  12. “BEYOND THE GDP” - THROUGH THE ENVIRONMENTAL ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Daniela ŞTEFĂNESCU

    2010-06-01

    Full Text Available In order to build a sustainable economic society with a lowenvironmental impact, the private sector and the general government must identify and implement active or voluntary tools capable of influencing the carrying out of the socio-economic activities as to ensure their sustainability. These topics were subject to the high level Conference “Beyond the GDP”, jointly organised by the European Commission, the European Parliament, the Club of Rome, UNECE and OECD in November 2007. The Conference has statuated certain road maps in view to build up the statistical tools that are necessary in order to obtain the integrated “economy – environment” indicators.At the same time, a strong support of decision-makers, of the experts and of the civil society for their implementation has been proven.The same objectives are envisaged by the Stiglitz Commission,established upon the request of Mr. Nicolas Sarkozy, the President of France, in view to identify new tools necessary for the production of complementary information which, together with the GDP, could more pertinently characterise the social progress.Due to these tools the decision-makers in the general government andbusinesses get useful information based on which they are able to measure, analyse and highlight the costs related to the economic activities meant to promote the environmental conservation and the quantitative effects (expressed in monetary or physical units in the context of the sustainable development requirements.The transposition of such mechanisms into an information systemrepresents the basis of environmental accountancy.The environmental accounts provide data highlighting the maincontribution of natural resources to the economic development, the wellbeing and the pollution or resource degradation-related costs. It can be said that the environmental accountancy achieves the measurement of the economic efficiency of the environmental conservation activities as part of the

  13. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  14. International political economy of climate negotiations while taking into account the mitigation and adaptation costs

    OpenAIRE

    Ilasca, Constantin

    2016-01-01

    Our research focuses on the cooperation and climate governance in the post-Copenhagen era. Its main purpose is to observe and define the evolution of the climate regime, based on the positions of the European Union, China and the United States. These three countries can be considered as big emitters, major economies, as well as great powers. Two main drivers are taken into account in our analysis : mitigation and adaptation costs to climate change. The starting point for our research is to be...

  15. Environmental regulatory reform in Poland: lessons for industrializing economies

    Energy Technology Data Exchange (ETDEWEB)

    Brown, H.S.; Angel, D. [Clark University, Worcester, MA (USA). George Perkins Marsh Institute

    2000-09-01

    This paper examines the environmental regulatory reform in Poland during the 1990s and uses the findings to consider the extent to which elements of successful regulatory systems are transferable across national boundaries. Drawing on five case studies of privatized firms, a mailed questionnaire, and policy and institutional analysis, it investigates how Poland developed an effective system for managing industrial pollution while also achieving considerable socioeconomic progress. The fundamental legitimacy of the regulators and regulatory process, the availability of information about firms and regulatory intents, and the capacity for case-specific decision-making are among the key explanatory factors. The study also shows how in Poland a good 'fit' between regulatory institutions and policies on one hand and their social context on the other hand has evolved, and how it contributes to the effectiveness of the regulatory system. Industrializing economies can indeed simultaneously pursue environmental protection and socioeconomic welfare, but elements of a proven regulatory system cannot be automatically adopted among countries and cultures. Learning from each other's experience must be sensitive to the cultural and institutional context of each regulatory system. 42 refs., 3 figs., 1 tab.

  16. An Interactive Environmental Economy Model for Energy Cycle in Iran

    Directory of Open Access Journals (Sweden)

    M Shafie-Pour Motlagh, MM Farsiabi, HR Kamalan

    2005-04-01

    Full Text Available The growing world economy calls for saving natural resources with sustainable development framework. This paper intends to look at the environment-energy interface (impacts on the environment stemming form the energy sector and to propose measures for reducing this impact without trying to impede economic development. In addition, this paper estimates the amounts of energy subsidies about 20% of Gross Domestic Product (GDP in 2019 if the conditions do not change. Meanwhile, environmental damage from air pollution has been assessed by scaling according to GDP per capita measured in purchase power parity (PPP terms. Using this approach, the total damage from air pollution in 2001 was assessed about $7billion; equivalent to 8.4% of nominal GDP. Lacking price reform and control policies, the authors estimate that damage in Iran will grow to 10.9% of GDP by 2019. In line with difficulties of eliminating subsidies, a list of 25 measures has been analyzed, using the environmental cost-benefit analysis and based on cost-effectiveness of the policies to verify which ones would be implemented. Finally the financial effects of implementing different combinations of price reform and carrying out those policies on the state budget, damage costs and subsidies have been calculated.

  17. THE GLOBALIZATION OF THE WORLD ECONOMY AND ITS IMPACT ON THE DEVELOPMENT OF ACCOUNTING REPORTS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Mihail PRODANCIUK

    2013-12-01

    Full Text Available The article explains the impact of the globalization processes in Ukraine's economy on the development of accounting reports systems. Also described is the essence of harmonization and standardization of accounting reports and financial reports. There are four scientific positions known that characterize standardization records worldwide. There are submitted proposals regarding accounting reports regulation in Ukraine in terms of economic globalization.

  18. Environmental Accounting: Concepts, Practive and Assessment of Sustainable Development

    OpenAIRE

    Vardon, Michael; Harrison, Bob

    2002-01-01

    Quantitative assessment of sustainable development requires accounting for the depletion and degradation of natural resources and other environmental impacts of economic development. The United Nations System of Integrated Economic and Environmental Accounting (SEEA) provides a system that links economic activities to changes in the environment and natural resources. SEEA has guided the development of environmental accounts by the Australian Bureau of Statistics. This paper describes how SEEA...

  19. Environmental and energy issues in an open economy

    Science.gov (United States)

    Oh, Kyungsoo

    The environmental and energy consequences of globalization have become an important topic of debate. My dissertation examines the interaction between environmental and energy issues and international trade. Specifically, I investigate environmental regulations and policy in an open economy. In the first chapter, I analyze how an environmental tax on pollution from consumption affects trade flows and welfare in an open economy. In particular, I argue that the effect of an environmental tax on the direction of trade flows depends on who is directly burdened by the regulation (consumers or producers) regardless of who is the polluter. In the case of pollution generated by consumers, a tax on consumers who are the polluters tends to increase exports and reduce imports of dirty goods. This result is the opposite of the well-known effect arising from taxes on pollution-intensive industries. Stringent environmental regulations on pollution-intensive industries diminishes exports and increases imports of dirty industries. In terms of welfare, I show the importance of targeting the policy instrument to the correct source of pollution. Assuming pollution is caused by the consumption of a good, a production tax has a weak effect on increasing welfare through reducing pollution. Furthermore, welfare can fall if the production tax ratio is too high, leading to reduced national income. The second chapter is motivated by recent trends in the U.S. economy: increasing imports from China, decreasing energy consumption, and increasing output. There are two primary theoretical approaches related to the relationship between energy use in U.S. manufacturing and increasing imports from China: Heckscher-Ohlin (H-O) trade theory and the Pollution Haven Hypothesis (PHH). These two frameworks generate opposite predictions about the relationship between these trends. H-O theory suggests that with increased Chinese import penetration, U.S. manufacturing should move toward more energy

  20. Accounting for environmental and social sustainability

    OpenAIRE

    Mejia Soto, Eutimio; Vargas Marín, Luis Alberto

    2012-01-01

    Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interest...

  1. Oil prices and current account: A structural analysis for the Turkish economy

    International Nuclear Information System (INIS)

    Ozlale, Umit; Pekkurnaz, Didem

    2010-01-01

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results.

  2. Economy

    OpenAIRE

    Haring, Ben

    2009-01-01

    The economy of ancient Egypt is a difficult area of study due to the lack of preservation of much data (especially quantitative data); it is also a controversial subject on which widely divergent views have been expressed. It is certain, however, that the principal production and revenues of Egyptian society as a whole and of its individual members was agrarian, and as such, dependent on the yearly rising and receding of the Nile. Most agricultural producers were probably self-sufficient tena...

  3. CHAPTER 14: FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    Development of the concepts of emergy and transformity established a medium (emergy) for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monet...

  4. The environmental accounting in the nuclear fuel cycle

    International Nuclear Information System (INIS)

    Komatsu, Cintia Nagako; Aquino, Afonso Rodrigues de

    2006-01-01

    This paper illustrates how accountancy can contribute to conservation, protection and the recovery of the environment. Firstly, the appearance of accountancy, its performance fields, its terminologies and even the Environmental Accounting Definition is approached, bringing the social balance as a tool for making decisions in the social field. Environmental Accounting is a very useful tool to apply to any entity including the nuclear area by calculating the use in order for the environmental passive to be zero, especially in the activity of the nuclear fuel cycle. (author)

  5. Uncertainty-accounting environmental policy and management of water systems.

    Science.gov (United States)

    Baresel, Christian; Destouni, Georgia

    2007-05-15

    Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

  6. Environmental Accounting Evidence in Organic Solid Residue Treatment Companies

    Directory of Open Access Journals (Sweden)

    Bruna Batista Padilha

    2014-06-01

    Full Text Available The growing concern with natural resources and the environment brings out the true dimension of these issues. The awareness of society causes companies to adopt environmentally correct policies and attitudes, so as to contribute with the preservation of the environment. Accounting, as a social science which studies the patrimony and its affectations, has adapted to the need of its users and has started to care about proper presentation and measurement of environmental items, for effective publication to society. With this premise, this study aims to identify and describe the contributions of Environmental Accounting to the process of environmental accounting disclosure of a company, which deals with organic solid residues from agriculture. Using a case study, it has been intended to analyze the production process and to list the environmental items and events that could benefit the company through their disclosure. It was intended, with this study, to highlight the contribution that the environmental accounting may add to the company, with proper measurement and presentation proposals. We have been able to verify that, indeed, there are events of an environmental nature resulting from the production process and also of the investment that it carries out periodically to preserve nature; however, there re faults in the accounting records from an environmental point of view. The application of environmental accounting in the organization allows for a broad view of environmental management and sustainable development adopted by the entity, registering all events that may generate economic and financial changes.

  7. ACCOUNTING OF ENVIRONMENTAL DAMAGE IN THE DESIGN OF MINING OBJECTS

    Directory of Open Access Journals (Sweden)

    A. M. Maksimova

    2016-01-01

    Full Text Available The purpose of this article is to study the existing methods of calculation of environmental damage and identifying the most effective ones. To achieve this goal, the author has formulated and solved the following tasks: to investigate the mining sector, given its environmental safety; to define the stages of development of deposits of rare earth metals and to assess their level of environmental damage.The theoretical basis of the article is the domestic and foreign scholars on various aspects of the world energy market the hydrocarbon resources and the economy of industrial enterprises. As a methodological basis of applied methods: analysis, synthesis, analogy, comparison, induction and deduction, mathematical-statistical (factor.In the result of the study revealed that the greatest importance and practical significance is a methodology  based on the effectiveness of environmental protection measures as it may consider three types of environmental risks: environmental damage that was caused in the past; the present environmental pollution associated with the existing mining facility; future environmental costs.The study shows that the design of the mining facilities shall be based on the assessment of possible environmental impacts and effectiveness of environmental protection measures. In this regard, the economic assessment of environmental damage in the mining design of the object should represent a combination of costs of implementing environmental measures to compensate for residual environmental impacts and reclamation of disturbed natural complexes.

  8. Evaluating the Environmental Dimension of Material Efficiency Strategies Relating to the Circular Economy

    Directory of Open Access Journals (Sweden)

    Stuart Walker

    2018-03-01

    Full Text Available Material efficiency is a key element of new thinking to address the challenges of reducing impacts on the environment and of resource scarcity, whilst at the same time meeting service and functionality demands on materials. Directly related to material efficiency is the concept of the Circular Economy, which is based on the principle of optimising the utility embodied in materials and products through the life-cycle. Although materials such as steel, on account of high recycling rates at end-of-life, are amongst the most ‘circular’ of manufactured materials, significant opportunities for greater material efficiency exist, which are yet to be widely implemented. Life Cycle Assessment (LCA is commonly used to assess the environmental benefits of recovering and recycling materials through the manufacturing supply chain and at end-of-life. Using an example taken from renewable energy generation, this paper explores the correlation between product circularity and the environmental case for strategies designed to improve material efficiency. An LCA-based methodology for accounting for the recovery and reuse of materials from the supply chain and at end-of-life is used as the basis for calculating the carbon footprint benefits of five material efficiency scenarios. The results are compared with a number of proposed material circularity indicators. Two conclusions from this exercise are that (i LCA methodologies based around end-of-life approaches are well placed for quantifying the environmental benefits of material efficiency and circular economy strategies and (ii when applying indicators relating to the circularity of materials these should also be supported by LCA-based studies.

  9. Do economic, financial and institutional developments matter for environmental degradation? Evidence from transitional economies

    Energy Technology Data Exchange (ETDEWEB)

    Tamazian, Artur [School of Economics and Business Administration, University of Santiago de Compostela (Spain); Bhaskara Rao, B. [School of Economics and Finance, University of Western Sydney, Sydney (Australia)

    2010-01-15

    Several studies have examined the relationship between environmental degradation and economic growth. However, most of them did not take into account financial developments and institutional quality. Moreover, Stern [Stern, D., 2004. The rise and fall of the environmental Kuznets curve. World Development 32(8): 1419-1439.] noted that there are important econometric weaknesses in the earlier studies, such as endogeneity, heteroscedasticity, omitted variables, etc. The purpose of this paper is to fill this gap in the literature by investigating the linkage between not only economic development and environmental quality but also financial development and institutional quality. We employ the standard reduced-form modelling approach to control for country-specific unobserved heterogeneity and GMM estimation to control for endogeneity. Our study considers 24 transition economies and panel data for 1993-2004. Our results support the EKC hypothesis while confirming the importance of both institutional quality and financial development for environmental performance. We also found that financial liberalization may be harmful for environmental quality if it is not accomplished in a strong institutional framework. (author)

  10. The G20 countries should engage with blockchain technologies to build an inclusive, transparent, and accountable digital economy for all

    OpenAIRE

    Maupin, Julie

    2017-01-01

    Blockchain technologies hold the key to building an inclusive global digital economy that is auditably secure and transparently accountable to the world's citizens. At a time when governments must fight to restore the public's faith in cross-border economic cooperation, blockchains can play a critical role in strengthening economic resilience while ensuring the global economy works to the benefit of all. The G20 must take decisive steps to harness this technology in service of its policy goal...

  11. The Importance of the Sustainability of Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Habib Akdoğan

    2015-06-01

    Full Text Available : Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods  etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system. In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity. Keywords: Environmental Accounting; Sustainability; Environmental Costs

  12. Barriers of implementation of environmental management accounting in business practice

    Directory of Open Access Journals (Sweden)

    Petra Mísařová

    2010-01-01

    Full Text Available Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

  13. Pollutants in environmental historical national accounts. A thermodynamic approach

    Energy Technology Data Exchange (ETDEWEB)

    Lindmark, M [Umeaa Univ. (Sweden). Dept. of Economic History

    1996-06-01

    The scope of this paper is to introduce some ideas concerning environmentally integrated historical national accounts and to submit a method for handling pollutants in that framework. The paper starts with a background, discusses some difficulties concerning the handling of residuals in environmental accounting, and introduces a method which might be suitable for historical environmental accounting involving pollutants. As a final step the method is evaluated and the results are interpreted in relation to ordinary production data given by historical GDP series for Sweden. 29 refs, 3 figs

  14. International political economy of climate negotiations while taking into account the mitigation and adaptation costs

    International Nuclear Information System (INIS)

    Ilasca, Constantin

    2016-01-01

    Our research focuses on the cooperation and climate governance in the post-Copenhagen era. Its main purpose is to observe and define the evolution of the climate regime, based on the positions of the European Union, China and the United States. These three countries can be considered as big emitters, major economies, as well as great powers. Two main drivers are taken into account in our analysis: mitigation and adaptation costs to climate change. The starting point for our research is to be found in the polarized evolution of the climate regime. The most illustrative aspect of this 'metamorphosis' is the shift, in 2009, from the top-down to the bottom-up architecture of the climate regime. Thus, we resort to a hybrid theoretical background, which consists of both international political economy and climate change economy. The joint contribution of the two approaches allows us to analyze international political economy with climate economy as an input, as well as the impact of international relations on the main economic framework of climate change. Our research is based on a specific cooperation model, known as the 'k-group' theory, as developed by Duncan Snidal (1985). Within this framework of mini-lateral cooperation, the thesis that we defend is that it is possible to have a climate k-group which may have a trigger effect in order to obtain an ambitious regime. The starting point for our argument is that this group can be considered as a 'club of the relevant', and that what it needs to achieve in order to constitute a k-group is to establish a 'coalition of the willing'. The capacity and the willingness to act are mainly influenced by the costs they have to bear, that is the costs to mitigate their emissions and to adapt to the climate change consequences. Meanwhile, the group's collective commitment depends on other countries' actions. More precisely, the incentive mechanism is built on the idea that cooperation is meant to widen, in order to eventually

  15. Environmental accounting and reporting of energy utility companies. Research notes

    International Nuclear Information System (INIS)

    Heiskanen, E.; Heininen, M.; Heurlin, E.; Lovio, R.; Paenkaelaeinen, M.

    1997-09-01

    The research note consists of articles written by a number of authors. The aim of the articles is to describe general development trends of environmental accounting and reporting from the point of view of the energy sector

  16. Application of environmental accounting to pollution prevention assessments

    International Nuclear Information System (INIS)

    Del Mar, R.A.

    1997-08-01

    Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company's regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses

  17. Performing accountability: Making environmental credentials visible in housing design

    International Nuclear Information System (INIS)

    Shaw, Isabel; Ozaki, Ritsuko

    2015-01-01

    Making housing developments ‘environmentally sustainable’ requires housing developers to be accountable for their ‘green’ credentials. Accountability is promoted by both the UK government's environmental policy for housing design – the Code for Sustainable Homes – and local councils in their planning criteria. These accountability practices are key to how relationships between housing professionals and local planning authorities influence practices and outcomes of environmental sustainability. In this article, we examine how accountability is performed in housing design and development. We argue that accountability practices involve the management of making environmental sustainability visible through demonstrating the utilization of sustainable technologies. We contend that these ‘visibility’ practices are carried out to the detriment of an appreciation of how energy is both provided and consumed. We contend that using the installation phase of sustainable technologies as a point of adequate assessment of the environmental effectiveness of a building is short-sighted. Policy needs to look beyond this, and consult with professionals who develop and sell houses to understand better their working priorities and contexts that shape the provision of renewable energy in the planning phase and post-build. - Highlights: • Accountability practices shape environmental sustainability practices and outcomes. • Making sustainability ‘visible’ involves the use of sustainable technologies. • Policy should consider how it affects professionals work and energy provision. • Visibility practices influence energy provision and potential consumption.

  18. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  19. Environmental Factors in China's Financial Accounting Development since 1949

    NARCIS (Netherlands)

    G. Zhang (Guohua)

    2005-01-01

    textabstractThe difference in environmental factors is one of the main reasons for the accounting difference among countries. It is also one of the critical factors to be first considered when studying and understanding one country’s accounting activities, and also when trying to harmonize and

  20. Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)

    OpenAIRE

    Bose, Sudipta

    2006-01-01

    Petrobangla is the sole responsible organization to maintain the fossil fuel sector in Bangladesh. It is accountable to next generations for oil, gas and other natural resources. It is necessary to ensure optimum use of these resources. Development activities cannot be sustained if these resources are depleted through wasteful use. This study indicates that Petrobangla takes many initiatives to provide environment-friendly energy in the economy. Environmental Accounting and reporting is th...

  1. Economic and environmental efficiency using a social accounting matrix

    International Nuclear Information System (INIS)

    Morilla, Carmen Rodriguez; Diaz-Salazar, Gaspar Llanes; Cardenete, M. Alejandro

    2007-01-01

    This paper aims to show the utility of the so-called Social Accounting Matrix and Environmental Accounts (SAMEA) for economic and environmental efficiency analysis. The article uses the SAMEA for Spain in 2000, applied to water resources and greenhouse gas emissions. This matrix is used as a central core of a multisectorial model of economic and environmental performance, and it calculates the denominated 'domestics SAMEA multipliers' and their decomposition into characteristic, direct, indirect and induced effects. These multipliers show some evaluation of economic and environmental efficiency. Also, we present an application of these multipliers that demonstrates that there is no causal interrelation between those sectors with higher economic backward linkages and those with higher environmental deterioration backward linkages. (author)

  2. Towards a "Critical Cultural Political Economy" Account of the Globalising of Education

    Science.gov (United States)

    Robertson, Susan L.; Dale, Roger

    2015-01-01

    This paper outlines the basis of an alternative theoretical approach to the study of the globalisation of "education"--a Critical, Cultural Political Economy of Education (CCPEE) approach. Our purpose here is to bring this body of concepts--critical, cultural, political, economy--into our interrogation of globalising projects and…

  3. Impact of energy taxation on economy, environmental and public health quality.

    Science.gov (United States)

    Wang, Baoqing; Liu, Bowei; Niu, Honghong; Liu, Jianfeng; Yao, Shu

    2018-01-15

    This paper argues computable general equilibrium model and assess impact of energy taxation on economy, environmental and public health quality in Tianjin. In order to investigate different energy taxation based on medical cost and labor loss, the computable general equilibrium model integrating with input-output table and social accounting matrix (SAM) was constructed. The medical expense caused by air pollution of Tianjin in 2007 is 396 million yuan and death for 18104 people, which accounted for the total GDP and population 0.754‰ and 1.6‰, respectively. The results show that the enery taxes levy can improve the GDP, but it is only slightly. The energy taxes have adverse impact on energy sector because that the energy cost is increased. The scale of production is reduced, and the capital and labor resources are transferred to low energy consumption low emissions sector. The energy tax levy can reduce air pollutants concentration and improve air environmental quality. The PM 10 , SO 2 and NO 2 concentration in the energy taxes 5%-30% was reduced by 0.24%-0.24%, 0.09-0.52% and 0.29%-0.52% respectively. The medical expense has little impact on GDP, but labor loss has a certain effect on GDP. For higher energy taxes rate, the health effects on GDP can reach 0.06%-0.16%. This simultaneous economic and environmental improvement and health effect would thus have positive implications regarding energy taxes of the country. Copyright © 2017 Elsevier Ltd. All rights reserved.

  4. Environmental accounting in Spain: structured review process and theoretical analysis

    Directory of Open Access Journals (Sweden)

    Fabricia Silva da Rosa

    2012-12-01

    Full Text Available One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.

  5. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Directory of Open Access Journals (Sweden)

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  6. Embedding accountability throughout innovation process in the green economy: the need for an innovative approach

    NARCIS (Netherlands)

    Setiawan, A.D.; Singh, R.; Romijn, H.A.; Taufik, T.; Prabasari, I.; Rineksane, I.A.; Yaya, R.; Widowati, R.; Putra, R.; Riyadi, S.; Harsanto, P.

    Innovation in the green economy entails transformative change in society. Vital infrastructure technologies in the fields of energy, water, communication, waste handling, and so on have many interdependencies with other economic sectors. Hence, introducing green innovation in such sectors has

  7. Transportation satellite accounts : a look at transportation's role in the economy.

    Science.gov (United States)

    2011-01-01

    To provide a more comprehensive measure of transportation services and their contribution to the national economy, the U.S. Department of Transportations Bureau of Transportation Statistics (BTS) and the U.S. Department of Commerces Bureau of E...

  8. Application of a predictive Bayesian model to environmental accounting.

    Science.gov (United States)

    Anex, R P; Englehardt, J D

    2001-03-30

    Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

  9. Environmental costs os service sector and new economy; Los costes ambientales del sector servicios y la nueva economia: entre la desmaterializacion y efecto rebote

    Energy Technology Data Exchange (ETDEWEB)

    Carpintero, O.

    2003-07-01

    The growing size of the service sector in developed countries and the recent emergence of the new economy have contributed to extend a controversial message: the service sector and the Information and Communications Technologies (ICTs) are less intensive in energy and materials use than industrial and agricultural activities. then, it is possible to maintain the current pattern of economic growth without taking into account its environmental costs. This paper explores the truthfulness, of those arguments, paying particular attention to some empirical evidences. These facts invite to caution when it comes to evaluating the green influence of ICTs in the reduction of the environmental costs of industrial economies. (Author)

  10. MANAGERIAL ACCOUNTING AND ENVIRONMENTAL PERFORMANCE OF BAKERY COMPANIES

    Directory of Open Access Journals (Sweden)

    Marian TAICU

    2012-09-01

    Full Text Available The complexity of the economic life, the economic and financial crisis and the social and environmental problems determine the increase in the role of information provided by managerial accounting in decision-making. The efficient management of any economic unit is based on the existence of a well structured information system, according to managers’ information needs, the main component of such system being accounting. The article aims at clarifying certain aspects concerning the role of managerial accounting in the correct assessment and in managing performance in bakery companies.

  11. Challenges to professionalism: Social accountability and global environmental change.

    Science.gov (United States)

    Pearson, David; Walpole, Sarah; Barna, Stefi

    2015-01-01

    This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

  12. Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

    Directory of Open Access Journals (Sweden)

    Steven M. Smith

    2011-01-01

    Full Text Available This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of development of survey-based measures for the particular organization. The direction of the tool development and subsequent organizational changes were carried out in a participatory process between the school's staff, the parents, and the board. We identify the limitations and challenges of this process, and outline its successes to draw lessons for other similar democratic organizations. / Cet article est le produit d'un projet conjoint de recherche sur l'économie sociale entre un partenaire communautaire-une école privée-et des partenaires académiques. L'école est une organisation démocratique dirigée par des enseignants et des parents. Le but de ce projet était de trouver des façons d'améliorer la communication et la reddition de compte en ce qui a trait au rendement général de l'école comme faisant partie de la responsabilité de l'école envers ses membres. En commençant par des leçons sur l'approche de tableau de bord équilibré pour les organismes sans but lucratif, nous abordons le processus de l'élaboration de mesures fondées sur des enquêtes pour l'organisation particulière. L'orientation du développement d'outils et des changements organisationnels subséquents ont été déterminés lors d'un processus participatif entre le personnel de l'école, les parents et la direction. Nous établissons les limites et les défis de cette façon de procéder et en soulignons les réussites pour tirer des leçons qui serviront à d

  13. The hydrogen economy urgently needs environmentally sustainable hydroelectricity

    International Nuclear Information System (INIS)

    Goodland, R.

    1995-01-01

    Only two sources of energy were said to have the capacity to bridge the transition to fully sustainable and renewable energy, namely natural gas and hydro. The argument was made that because of this advantage, both forms will have to be promoted fast, since the transition to sustainable energy is urgent. In so far as natural gas supplies are concerned, it was estimated that they will last for perhaps the next 50 years, whereas hydroelectric potential is practically unlimited. Developing nations could vastly accelerate their development, reduce poverty and approach sustainability by exporting hydro to industrial countries. Similarly, industrial nations switching from fossil fuels to hydrogen could move up the environmental ranking, and significantly help alleviating global pollution and climate risks. Environmental ranking of new energy sources, world reservoirs of hydroelectric power, environmental and social ranking of hydro sites, the environmental impacts of hydro projects, and the concept of environmental sustainability in hydro reservoirs, were summarized. Greater acceptance of the need for sustainable development by the hydro industry was urged, along with more care in selecting hydro development sites with sustainability as a prime objective. 23 refs., 6 figs

  14. Entrepreneur environment management behavior evaluation method derived from environmental economy.

    Science.gov (United States)

    Zhang, Lili; Hou, Xilin; Xi, Fengru

    2013-12-01

    Evaluation system can encourage and guide entrepreneurs, and impel them to perform well in environment management. An evaluation method based on advantage structure is established. It is used to analyze entrepreneur environment management behavior in China. Entrepreneur environment management behavior evaluation index system is constructed based on empirical research. Evaluation method of entrepreneurs is put forward, from the point of objective programming-theory to alert entrepreneurs concerned to think much of it, which means to take minimized objective function as comprehensive evaluation result and identify disadvantage structure pattern. Application research shows that overall behavior of Chinese entrepreneurs environmental management are good, specially, environment strategic behavior are best, environmental management behavior are second, cultural behavior ranks last. Application results show the efficiency and feasibility of this method. Copyright © 2013 The Research Centre for Eco-Environmental Sciences, Chinese Academy of Sciences. Published by Elsevier B.V. All rights reserved.

  15. Testing Environmental Kuznets Curve in the Selected Transition Economies with Panel Smooth Transition Regression Analysis

    Directory of Open Access Journals (Sweden)

    Mahmut Zortuk

    2016-08-01

    Full Text Available The Environmental Kuznets Curve (EKC introduces an inverted U-shaped relationship between environmental pollution and economic development. The inverted U-shaped curve is seen as complete pattern for developed economies. However, our study tests the EKC for developing transition economies of European Union, therefore, our results could make a significant contribution to the literature. In this paper, the relationship between carbon dioxide (CO2 emissions, gross domestic product (GDP, energy use and urban population is investigated in the Transition Economies (Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia. Environmental Kuznets Curve is tested by panel smooth transition regression for these economies for 1993 – 2010 periods. As a result of study, the null hypothesis of linearity was rejected and no-remaining nonlinearity test showed that there is a smooth transition exists between two regimes (below $5176 GDP per capita is first one and above $5176 GDP per capita is second one in the related period for these economies.

  16. Production structure and international competition position of the German environmental protection economy; Produktionsstruktur und internationale Wettbewerbsposition der deutschen Umweltschutzwirtschaft

    Energy Technology Data Exchange (ETDEWEB)

    Legler, Harald; Schasse, Ulrich [Niedersaechsisches Institut fuer Wirtschaftsforschung e.V., Hannover (Germany)

    2009-06-15

    There exists a connection between the economic structural orientation and international competitiveness on the one hand as well as the environmental political requirements on the other hand. The environmental protection economy fits quite well the profile that Germany is demanded in the international change. Under this aspect, the authors of the contribution under consideration report on the production structure and on the international competition position of the German environmental protection economy. The authors report on (a) the production structure and production dynamics of the environmental protection industry; (b) German environmental protection economy in the international comparison; (c) Goods, building works and services for environmental protection in Germany.

  17. Shale gas boom in the US. Technology - economy - environmental effects

    International Nuclear Information System (INIS)

    Meyer-Renschhausen, Martin; Klippel, Philipp

    2017-01-01

    There is hardly any other issue that polarizes the energy policy discussion so far as the production of shale gas and shale oil by means of fracking processes. For the advocates, the expansion of unconventional gas and oil production offers the opportunity to intensify competition in the oil and gas markets, to lower prices and to reduce the dependence on uncertain deliveries of OPEC and Russia by increased domestic production. The critics, on the other hand, emphasize the environmental risks associated with fracking and see the extension of the fossil energy base as an obstacle to the climatically required transition to renewable energies. The German legislature emphasizes the environmental risks associated with fracking and has de facto forbidden fracking with the fracking law package of 24 June 2016. Internationally, the advantages and disadvantages of fracking are, however, assessed very differently, so that a further expansion of unconventional oil and gas production is to be expected. Fracking currently focuses almost entirely on the USA. Numerous studies investigate the potentials, the profitability of the different methods of production as well as the environmental effects. Therefore, American shale gas production offers an excellent viewpoint in order to estimate the technology, its economic efficiency and its consequences. This book evaluates the current studies and data and contributes to the assessment of the long-term energy-economic and climatological significance of shale gas production in the international context. [de

  18. Improvement of life insurance-related accounting opera-tions within the New Economy

    Directory of Open Access Journals (Sweden)

    Marinică DOBRIN

    2010-06-01

    Full Text Available This paper outlines the life insurance-related accounting operations, in consideration to the harmonization of the Romanian legislation with the International Financial Reporting Standards. The main accounting operations specific to the life insurance sector include: accounting of revenues and expenses derived from life insurance operations (recording the premiums written, recording the payment of insurance premiums, termination of insurance policy, recording the compensation expenses, accounting of operations related to the setting up and using the technical reserves for life insurance (general principles, accounting of premium reserves, accounting of loss reserve, accounting of the reserve for benefits and discounts, accounting of mathematical reserve, accounting of other life insurance-related technical reserves.

  19. Development of environmental management accounting and EMAS over time

    Directory of Open Access Journals (Sweden)

    Petra Ptáčková Mísařová

    2012-01-01

    Full Text Available Environmental management accounting (EMA is a system that collects, records, evaluates and transmits information about environmentally induced financial impacts and environmental impacts of the given system. In 2006 and 2010 there were two questionnaire surveys. The first survey was carried out under the resolution of grant, which was funded by the Internal Grant Agency of the Mendel University of Agriculture and Forestry in Brno, No. 68/2006, entitled “Development of the EMAS and environmental management accounting in the Czech Republic”. The second evaluated questionnaire survey was conducted in the study, which was made in connection with solution of the thesis of author‘s article. Group of 25 companies that had validated EMAS during the first questionnaire survey was subjected to a survey. The second questionnaire survey was carried out in the same companies in order to make evaluation of development over time. The aim of this paper is to create coherent conclusion about firms that had or have validated EMAS system and use a voluntary instrument EMA in its corporate practice. Partial aim is to evaluate the development of validated organizations and ‘sites’ with EMAS in time in EU countries. EMAS is a system of management of company and audits in terms of environmental protection. This system is applied within the European Union.

  20. Performing an Environmental Tax Reform in a regional Economy. A Computable General Equilibrium

    NARCIS (Netherlands)

    Andre, F.J.; Cardenete, M.A.; Velazquez, E.

    2003-01-01

    We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain).The reform involves imposing a tax on CO2 or SO2 emissions and reducing either the Income Tax or the payroll tax of employers to Social Security, and

  1. Satyam’s Manipulative Accounting Methodology Unveiled: An Experience of an Asian Economy

    OpenAIRE

    MADAN LAL BHASIN

    2017-01-01

    Manipulative accounting practices are perennial and such practices have occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are few loopholes in accounting and auditing standards, which provide leeway and thus motivate accounting professionals to use aggressively manipulation practices. In fact, manipulative accounting (MA) involves the intentional cooking-up of financial records towards a pre-determined target. Every company indeed maneuvers the...

  2. Faire Value - Perspective of Chance in Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Ionica Oncioiu

    2012-10-01

    Full Text Available In the stage there are some important problems concerning the environment which has stimulated the initiative of others regarding the necessity of doing something to remediate them. So, the specialists have come to the solution how increasing quality of the people’s lives and to find some strategies which offer the possibility to protect the resources of the natural environment in the process of social and economic development (a sustainable development. This concept has signaled people’s concerns about the effort to incorporate environmental benefits and costs into economic decision making. Regarding the reflection of the green or environmental accounting are still very difficult to do because that can be used in different context and with different meanings (national, financial and managerial accounting.In this paper we intend to present how the ecological accounting can be reflected at the fair value in the annual financial statements and what will be the business’s environmental impact to the sustainable development.

  3. Measuring energy rebound effect in the Chinese economy: An economic accounting approach

    International Nuclear Information System (INIS)

    Lin, Boqiang; Du, Kerui

    2015-01-01

    Estimating the magnitude of China's economy-wide rebound effect has attracted much attention in recent years. Most existing studies measure the rebound effect through the additional energy consumption from technological progress. However, in general technological progress is not equivalent to energy efficiency improvement. Consequently, their estimation may be misleading. To overcome the limitation, this paper develops an alternative approach for estimating energy rebound effect. Based on the proposed approach, China's economy-wide energy rebound effect is revisited. The empirical result shows that during the period 1981–2011 the rebound effects in China are between 30% and 40%, with an average value of 34.3%. - Highlights: • This paper develops an alternative approach for estimating energy rebound effect. • The proposed approach is based on the multilevel–hierarchical (M–H) IDA model. • The energy rebound effects in China are estimated between 30% and 40%

  4. Strategic Management Accounting in the Knowledge Economy : Interplay between Control and Strategy in IT Consultancy

    OpenAIRE

    Scott, Gustav; Gyllenstedt, Felix

    2008-01-01

    In today’s world information and knowledge is the most valuable asset and an increasing number of people are working with selling their specialized knowledge. In this knowledge economy professional services are increasing in importance and consultants play an increasingly important role. This master thesis investigates the interplay between management control and the strategizing process in IT-Consultancy firms. With the purpose of gaining an understanding on how management control systems ar...

  5. CHALLENGES OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Farcane Nicoleta

    2011-07-01

    Full Text Available Environmental problems that have arisen all over the world are concerning many controversial aspects that were created due to the advance of industrialization in tandem with scientific and technological development. For solving these problems, in the past 40 years many international and national organizations have adopted a substantial and diverse range of environmental measures aimed to improving the quality of the environment. Our research aims to highlight how Romanian authorities face the problems regarding environment. To accomplish our objective we trace two main directions of the study, firstly we conduct an analytical investigation of green accounting regulations and secondly we describe the environmental fiscal policy at national level and their impact on Romanian companies.

  6. Green Supply Chain Network Design with Economies of Scale and Environmental Concerns

    Directory of Open Access Journals (Sweden)

    Dezhi Zhang

    2017-01-01

    Full Text Available This study considers a design problem in the supply chain network of an assembly manufacturing enterprise with economies of scale and environmental concerns. The study aims to obtain a rational tradeoff between environmental influence and total cost. A mixed-integer nonlinear programming model is developed to determine the optimal location and size of regional distribution centers (RDCs and the investment of environmental facilities considering the effects of economies of scale and CO2 emission taxes. Numerical examples are provided to illustrate the applications of the proposed model. Moreover, comparative analysis of the related key parameters is conducted (i.e., carbon emission tax, logistics demand of customers, and economies of scale of RDC, to explore the corresponding effects on the network design of a green supply chain. Moreover, the proposed model is applied in an actual case—network design of a supply chain of an electric meter company in China. Findings show that (i the optimal location of RDCs is affected by the demand of customers and the level of economies of scale and that (ii the introduction of CO2 emission taxes will change the structure of a supply chain network, which will decrease CO2 emissions per unit shipment.

  7. CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Simona Dragomirescu

    2008-12-01

    Full Text Available Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation.

  8. Are Current Accounts of Asian Economies Mean-reverting?: Nonlinear Unit Root Test Approach

    Directory of Open Access Journals (Sweden)

    Bonghan Kim

    2005-12-01

    Full Text Available This paper tests the mean reverting property of current account in the financial crisis-affected 5 counties of southeast Asia using nonlinear unit root tests of Park and shintani(2004. Our approach is based on the idea that a conventional unit root test has lower power in detecting the nonlinear mean reverting behavior if the current account follows a nonlinear mean reversion process. We obtained following empirical results. First, for the pre-crisis period (1981Q1-1996Q4, the current accounts of Indonesia, Malaysia and Philippines are mean-reverting but those of Korea and Thailand are not mean-reverting. Second, for the full sample period (1981Q1-2003Q4, the ADF test fails to reject the unit root of the current account in all countries except Philippines. However, unit root is rejected in favor of nonlinear mean reversion except Thailand. This nonlinear unit root test result implies that crisis-affected Asian countries except Thailand have sustainable paths of current accounts. Third, when the current accounts of East Asian countries are nonlinear mean-reverting, the mean reverting process can be well described by the ESTAR model, instead of the DTAR or DLSTAR model. The nonlinear unit root test results imply smooth nonlinear mean-reversion behaviors of East Asian current accounts. Finally, the shape of estimated impulse response functions becomes steeper as the size of shock increases, which is the very characteristic of the nonlinear process.

  9. On The Effectiveness of Social and Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Marc Orlitzky

    2007-12-01

    Full Text Available This paper presents the broad outline of an instrumental theory of social and environmental accounting (SEA at two levels of analysis: organizational and societal.  We argue that, given the impact of signaling and transaction costs as well as various other costs and benefits of SEA, the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at the firm level or marginal costs of SEA to society equal marginal benefits to society (in line with the tenets of social efficiency.  In this context, we summarize the overall empirical evidence regarding the financial benefits of social and environmental disclosures for the reporting organization. Moreover, because all organizational decision making is embedded in political governance systems, we also highlight the importance of these systems for SEA and conclude with three suggestions for future research.

  10. Satyam’s Manipulative Accounting Methodology Unveiled: An Experience of an Asian Economy

    Directory of Open Access Journals (Sweden)

    MADAN LAL BHASIN

    2017-01-01

    Full Text Available Manipulative accounting practices are perennial and such practices have occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are few loopholes in accounting and auditing standards, which provide leeway and thus motivate accounting professionals to use aggressively manipulation practices. In fact, manipulative accounting (MA involves the intentional cooking-up of financial records towards a pre-determined target. Every company indeed maneuvers the numbers, to a certain extent, as formally reported in its financial statements (FS to achieve budgetary targets and generously reward senior managers. From Enron, WorldCom to Satyam, it appeared that window-dressing leading to MA is a serious problem that is increasing both in its frequency and severity, which undermines the integrity of financial reports and eroded investors’ confidence. The responsibility of preventing, detecting and investigating financial frauds rests squarely on Board of Directors and they should adopt preventive steps. Despite the raft of CG, and financial disclosure reforms, corporate accounting still remains murky and companies continue to find ways to play ‘hide-and-seek’ game with the system. Satyam computers were once the crown jewel of Indian IT-industry but were brought to the ground by its founders in 2009 as a result of financial manipulations in FS. The present study provides a snapshot of how Mr. Raju (CEO and Chairman mastermind this maze of AM practices? Undoubtedly, Satyam scam is illegal and unethical in which computers were cleverly used to manipulate account books by creating fake invoices, inflating revenues, falsifying the cash and bank balances, showing non-existent interest on fixed deposits, showing ghost employees, and so on. Satyam fraud has shattered the dreams of investors, shocked the government and regulators and led to questioning of the accounting practices of auditors and CG norms in India. Finally

  11. PLANNING OF ROUTE OF ROUNDABOUT HIGHWAYS TAKING INTO ACCOUNT THE ECONOMY OF FINANCIAL AND POWER RESOURCES

    Directory of Open Access Journals (Sweden)

    Ye. Ugnenko

    2010-01-01

    Full Text Available Taking into account the perspective intensity of motion of transit transport and project rate of movement pursuant to recommendations in relation to the rational placing of geometrical elements of the route the parameters of the route of roundabout highways are determined.

  12. Environmental accounting: A tool for promoting environmental management in the Niger Delta

    Directory of Open Access Journals (Sweden)

    Ph. D. Uwuigne Uwalomwa

    2012-05-01

    Full Text Available Oil exploration and exploitation has over the last four decades impacted disastrously on the socio-physical environment of the Niger Delta oil-bearing communities in Nigeria. This invariably is responsible for the social unrest in the host communities. In response to various pressures by environmental lobby groups, companies have began to realize the need for the integration of environmental reporting practice in their annual report. To this end, this paper studied exploratively the extent to which the introduction of environmental accounting practice will help in bringing about an improved environmental sustainability and an effective environmental management system in the Niger delta region of Nigeria. The paper concludes that the integration and the disclosure of environmental liabilities will to a large extent reduce the social unrest in these areas. This in return will help organizations to maximize the efficient use of their resources, minimize environmental liabilities and demonstrate a good corporate image. The paper therefore recommends that accountants and environmental experts should pool their skills to form a multi-disciplinary team to address environmental issues.

  13. Identifying the environmental support and constraints to the Chinese economic growth—An application of the Emergy Accounting method

    International Nuclear Information System (INIS)

    Lou, Bo; Ulgiati, Sergio

    2013-01-01

    The economy of China keeps increasing at high rate, although a bit slower recently than in the past due to the international economic turmoil. The Chinese economic performance affects the world economy in many ways (from increased primary resource and commodity imports to a more active financial role of China worldwide). Not unexpectedly, several and diverse environmental problems are coupled with economic growth, linked to resource availability, competition for energy resources and the overall carrying capacity of the environment as a source and a sink. Monodimensional assessments of either economic growth or environmental aspects are unlikely to provide the needed understanding of development opportunities and potential environmental loading. We suggest in this paper an assessment of the evolution of Chinese Economy based on the Emergy Accounting method, developed by H.T. Odum in the Eighties and further refined more recently. The emergy approach is being increasingly applied worldwide, and in China as well, to study individual production processes, sectors and whole economies and provides a comprehensive picture of the interaction of economic growth and the environment, much useful for economic and environmental policy making. A set of emergy-based performance indicators was calculated with reference to the year 2009 and compared with previous studies from literature, by means of a standardization procedure to ensure consistency. The 2009 national Emergy/GDP ratio, an indicator of the emergy investment per unit of economic product generated, has been calculated respectively as 8.61E+11 solar equivalent joules/Yuan RMB (equivalent to 5.88E+12 sej/US$), showing a decreasing trend from 1975 up-to-date, similar to other countries over their development path. The Emergy Sustainability Index (ESI), an aggregate measure of economic performance and environmental load, also shows a decreasing trend signaling that the Chinese economic development is strictly coupled to

  14. Towards a green economy in Europe. EU environmental policy targets and objectives 2010-2050

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-07-15

    The 'green economy' has emerged as a priority in policy debate in recent years. But what does the concept mean in practice and how can decision-makers measure progress towards this strategic goal? This report provides some answers, presenting a detailed overview of the key objectives and targets in EU environmental policy and legislation for the period 2010-2050. It focuses on selected environmental and resource policy areas, specifically: energy; greenhouse gas (GHG) emissions and ozone-depleting substances; air quality and air pollution; transport sector emissions of greenhouse gases and air pollutants; waste; water; sustainable consumption and production (SCP); chemicals; biodiversity and land use. (Author)

  15. THE APPLICATION OF THE METHOD ENVIRONMENTAL VALUE AT RISK (EVaR IN ENVIRONMENTAL ECONOMY

    Directory of Open Access Journals (Sweden)

    Gabriela Cornelia I. PICIU

    2014-04-01

    Full Text Available Taking into account the fact that the methodology Value at Risk or the method VaR, which is omnipresent in investment banking and which has lately become a standard in the procedure of evaluating risks for any category of economic activities, we shall use a technique that is compatible with the VaR-market, called Environmental Value at Risk or EvaR. While the VaR- market uses a level of trust of 95%, the EvaR uses a set of levels up to 99,999%. Thus, we shall try to analyze the variables of the method EVaR, and the way in which this model can be applied as a risk of the lack (rarity of petroleum. This risk is not only analyzed as a unique risk of growing the prices, but also as an uncertainty risk on volatile markets, in which the price and the volatility are the main variables used by the function EVaR.

  16. Much More Than Economy: Assessing Electoral Accountability in the CEE Member States

    Directory of Open Access Journals (Sweden)

    Fumarola Andrea

    2016-12-01

    Full Text Available Electoral accountability is considered the mechanism through which voters hold governments responsible for their performance. Questioning the traditional approach of economic voting theory, the article focuses on the influence exerted by the political context—comprehensively considered as government clarity of responsibility, availability of governing alternatives, electoral formula, and freedom of the media—on the accountability mechanism in eleven countries of Central and Eastern Europe. Using individual and aggregate data collected after the 2014 European Elections by the European Election Study (EES, the present article analyses this process in its double dimension of answerability and enforcement (Schedler 1999. Our findings suggest that voters’ ability to express discontent with economic performance in new European democracies is strongly influenced by specific characteristics of the political context. A stable and cohesive government as well as a free media system, in particular, seem to facilitate performance voting in the region.

  17. Estimation of real GDP and unrecorded economy in Turkey based on environmental data

    International Nuclear Information System (INIS)

    Karanfil, Fatih; Ozkaya, Ata

    2007-01-01

    This paper estimates the real gross domestic product (GDP) and unrecorded economy for Turkey using the Kalman filter technique. Using different tests, most of the research articles on energy policy investigate the causal relationship between energy consumption and GDP for different countries. On the other hand, other studies on climate change try to show the effects of both energy consumption and GDP on carbon dioxide (CO 2 ) emission. Since the unreported economy has an important weight in developing countries where the recorded (or official) GDP suffers from considerable measurement problems, investigation of the relationship between the recorded GDP and energy consumption may lead to biased results. In this paper, the economic variables (GDP, country population) as well as environmental variables (CO 2 emission, forest area) are used in order to estimate GDP, which is an unobserved variable in our model. The results clearly indicate that: first, the true GDP in Turkey, that our model estimates, is higher than the observed (recorded) GDP in the whole period of observation (1973-2003) and the size of unrecorded economy varies between 12 and 30 percent of the observed GDP; second, the gap between the true GDP and the observed GDP has an increasing trend; third, if the change in GDP per primary energy supply is smaller than the change in CO 2 per primary energy supply, then there may exist unrecorded economy

  18. Theorizing Environmental Governance of the World System: Global Political Economy Theory and Some Applications to Stratospheric Ozone Politics

    Directory of Open Access Journals (Sweden)

    Brian J. Gareau

    2015-08-01

    Full Text Available This paper incorporates world-systems perspectives into an analysis of global environmental politics, thus adjoining a political economic analysis of scale with studies of global environmental policy. It is the ability of some social groups and institutions to jump scale that determines how global environmental policies are shaped. The United States’ carbon-intensive economy is seen to face larger short-term costs from global environmental agreements than many other countries in the core of the world-system, but what remains unexplored in the environmental politics literature is the question of why the United States sees its long-term economic condition hindered by these agreements. This analysis points to the ways industry actors intervene at multiple scales of global environmental negotiations to affect national policy positions as well as larger discourses about science and risk. The article reviews the methyl bromide controversy in the Montreal Protocol to explain why this agreement has recently failed to live up to expectations in removing ozone-depleting substances. The United States is particularly responsible for this impediment: rather than innovate in response to new information and changing international contexts, industry actors have drawn upon US hegemony to enforce their dominant market positions. As the parties to the Montreal Protocol remain polarized over questions of methyl bromide use, this analysis calls for attention to the ways capital, states, and other social institutions are embedded in international environmental agreements and how they use such arrangements to obstruct successful multilateral agreements. I conclude by suggesting that environmental and other social movements might strategize in two ways: 1 by helping support an emergent ‘green hegemony’ (most apparent in Chinese policy as a counterhegemonic alternative, and 2 by developing strategies that account for the ways industry interests overlap with declining

  19. An introductory note on the environmental economics of the circular economy

    DEFF Research Database (Denmark)

    Andersen, M. S.

    2007-01-01

    Abstract This paper provides an introduction to some of the fundamental principles and approaches in environmental economics which are of significance to achieving an integrated sustainability science. The concept of a circular economy, introduced by the late David Pearce in 1990, addresses...... the interlinkages of the four economic functions of the environment. The environment not only provides amenity values, in addition to being a resource base and a sink for economic activities, it is also a fundamental life-support system. Environmental economists have suggested that, taking these four functions...... reached as a result of such interdisciplinary research are gradually being applied to the economic analysis of environmental policy priorities. Although such figures provide only a partial and incomplete picture of the environmental costs at stake, they support and inform the analysis of the virtues...

  20. Environmental sample accounting at the Savannah River Plant

    International Nuclear Information System (INIS)

    Zeigler, C.C.; Wood, M.B.

    1978-01-01

    At the Savannah River Plant Environmental Monitoring Laboratories, a computer-based systematic accounting method was developed to ensure that all scheduled samples are collected, processed through the laboratory, and counted without delay. The system employs an IBM 360/195 computer with a magnetic tape master file, an online disk file, and cathode ray tube (CRT) terminals. Scheduling and accounting are accomplished using computer-generated schedules, bottle labels, and output/ input cards. A printed card is issued for the collecting, analyzing, and counting of each scheduled sample. The card also contains information for the personnel who are to perform the work, e.g., sample location, aliquot to be processed, and procedure to be used. Manual entries are made on the card when each step in the process is completed. Additional pertinent data such as the reason a sample is not collected, the need for a nonstandard aliquot, and field measurement results are keypunched and then read into the computer files as required. The computer files are audited daily and summaries showing samples not processed in pre-established normal schedules are provided. The progress of sample analyses is readily determined at any time using the CRT terminal. Historic data are maintained on magnetic tape, and workload summaries showing the number of samples and number of determinations per month are issued. (author)

  1. Environmental sampling accounting at the Savannah River Plant

    International Nuclear Information System (INIS)

    Zeigler, C.C.; Wood, M.B.

    1978-06-01

    At the Savannah River Plant Environmental Monitoring Laboratories, a computer-based systematic accounting method was developed to ensure that all scheduled samples are collected, processed through the laboratory, and counted without delay. The system employs an IBM 360/195 computer with a magnetic tape master file, an on-line disk file, and cathode ray tube (CRT) terminals. Scheduling and accounting are accomplished by using computer-generated schedules, collection labels, and output/input cards. For each scheduled sample and analysis, a printed card is issued for collection, laboratory analysis, and counting. The cards also contain information needed by personnel performing the jobs, such as sample location, aliquot to be processed, or procedure number. Manual entries are made on the cards when each step in the process is completed. Additional pertinent data are also manually entered on the cards; e.g., entries are made explaining why a sample is not collected, the sample aliquot in the event a nonstandard aliquot is processed, field measurement results, and analytical results. These manually entered data are keypunched and read into the computer files. The computer files are audited daily, and summaries of samples not processed in pre-established normal time intervals are issued. The progress of sample analyses can also be readily determined at any time using the CRT terminal. Historic data are also maintained on magnetic tape and workload summaries are issued showing the number of samples and number of determinations per month

  2. The Role of Bioeconomy Sectors and Natural Resources in EU Economies: A Social Accounting Matrix-Based Analysis Approach

    Directory of Open Access Journals (Sweden)

    Patricia D. Fuentes-Saguar

    2017-12-01

    Full Text Available The bio-based economy will be crucial in achieving a sustainable development, covering all ranges of natural resources. In this sense, it is very relevant to analyze the economic links between the bioeconomic sectors and the rest of the economy, determining their total and decomposed impact on economic growth. One of the major problems in carrying out this analysis is the lack of information and complete databases that allow analysis of the bioeconomy and its effects on other economic activities. To overcome this issue, disaggregated social accounting matrices have been obtained for the highly bio-based sectors of the 28 European Union member states. Using this complex database, a linear multiplier analysis shows the future key role of bio-based sectors in boosting economic development in the EU. Results show that the bioeconomy has not yet unleashed its full potential in terms of output and job creation. Thus, output and employment multipliers show that many sectors related to the bioeconomy are still underperforming compared to the EU average, particularly those with higher value added; although, they are still crucial sectors for the wealth creation.

  3. Energy, economy, thermo economy and environmental methods-an overview of the field of application within power plant design

    International Nuclear Information System (INIS)

    Olausson, P. L.; Azimian, A. R.; Assadi, M.

    2003-01-01

    High efficiency, environmental friendliness, low operation and maintenance costs, and the lowest possible impact on the environment are some of the requirements of sustainable energy production. In the selection of new power generation systems, a number of steps have to be taken into account in order to meet these requirements. Here, the first law analysis has been implemented and investigated, followed by a combination of the first and second law analyses (energy analysis), and thermo economics. Finally, an exergetic life cycle assessment has been carried out for two different power cycle to show how the irreversibility of a process is coupled to environmental issues. The study involves two cycles, a two-pressure level combined cycle and a humid cycle, to demonstrate the usefulness of the three methods mentioned above in a pre-purchase process. The main goal of this study is to point out the advantages and difficulties related to the implementation of each and every method, and to identify the target groups that can gain knowledge and information by using these methods. Since the operators of power plants often do not have access to detailed information about component materials, characteristics, etc., of the power cycle, assumptions have to be made when comparing different cycle configurations with each other. These limited types of data and information have also been used here to create a plausible scenario of how different pre-purchase methods can differ from each other

  4. The economy-wide impact of controlling energy consumption in Indonesia: An analysis using a Social Accounting Matrix framework

    International Nuclear Information System (INIS)

    Hartono, Djoni; Resosudarmo, Budy P.

    2008-01-01

    Escalating oil prices and the need to control carbon emissions sound the alarm for Indonesia to reduce or be more efficient in its energy use. Instead of eliminating the fuel oil subsidy to promote better and more efficient use of energy, the Indonesian government seems to be more in favour of restricting energy use by, for example, requiring all hotels, restaurants, night clubs and other business activities to close down by 1 am. Societies need to understand the full consequences of adopting restricting energy use and more efficient energy use strategies toward their incomes. This paper aims to analyse the impact on the economy of energy policies aiming to reduce and to improve the efficiency of energy use, particularly on the income of various household groups. This paper will, first, construct a Social Accounting Matrix for Indonesia with detailed energy sectors and, second, utilise various multiplier analyses to observe and understand the impact of these energy policies

  5. Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information

    Directory of Open Access Journals (Sweden)

    Pepi Mitică

    2017-01-01

    Full Text Available The limitations of current evaluation methods call for the expansion of approaches to identifying new solutions for representing the value of ICT companies. Features "The modern economy", the imperative of eliminating the inflection points, the necessity formulating an equidistant definition of value and the absence of a degree correlation refining the accounting regulations on intangible assets with development economic and social based on intellectual capital are as many arguments for the emergence of a new representation of value. The new FMV (Future Market Value method provides economic information in its dynamics and value in its evolution .Concerns practitioners in the field over the last decade reflect a consistency with the premises of our research.

  6. Environmental management

    NARCIS (Netherlands)

    Guicherit, R.

    1996-01-01

    Elements of a national environmental management system include: • monitoring networks to establish the prevailing environmental quality; • emission inventories, and projected emission inventories based on population growth, increase of traffic density, and economie growth; taking into account

  7. Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia

    Directory of Open Access Journals (Sweden)

    Lindrianasari Lindrianasari

    2010-06-01

    Full Text Available The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.

  8. Evaluation of environmental damage due to atmospheric pollution caused by power economy

    International Nuclear Information System (INIS)

    Burneikis, J.; Shtreimikiene, D.

    1996-01-01

    Methods to evaluate the environmental damage due to atmospheric pollution caused by power economy are presented. The products of burning fossil fuel (CO 2 , SO 2 , NO x and ashes) make the bulk of the pollutants that are being discharged into the atmosphere. To evaluate the damage caused by these pollutants an empirical method is suggested. The direct and analytical methods are used as a basis in collecting data for the empirical evaluation. All the three methods are described and empirical formulas suggested for calculating environmental damage due to burning fossil fuel in thermal power stations. The authors prove the necessity to change the present system of environmental taxes in Lithuania, which are purely symbolic. (author). 8 refs., 9 tabs

  9. Integrated environmental research and networking of economy and information in rural areas of Finland

    Directory of Open Access Journals (Sweden)

    M. LUOSTARINEN

    2008-12-01

    Full Text Available This article uses material from many extensive research projects starting from the construction of the electric power supply network and its water supply systems in northern Finland in 1973-1986, to the Agropolis agricultural strategy and networking for the Loimijoki project. A list of the material and references of the publications is available in Agronet on the Internet. All these projects applied integrated environmental research covering biology, the natural sciences, social sciences, and planning methodology. To be able to promote sustainable agriculture and rural development there is a pressing need to improve research methodology and applications for integrated environmental research. This article reviews the philosophy and development of the theory behind integrated environmental re-search and the theory of network economy.

  10. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-10-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  11. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Costantin Roman

    2006-12-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  12. Sharing Economy vs Sharing Cultures? Designing for social, economic and environmental good

    Directory of Open Access Journals (Sweden)

    Ann Light

    2015-05-01

    Full Text Available This paper explores the story behind a crowdfunding service as an example of sharing technology. Research in a small neighborhood of London showed how locally-developed initiatives can differ in tone, scale, ambition and practice to those getting attention in the so-called sharing economy. In local accounts, we see an emphasis on organizing together to create shared spaces for collaborative use of resources and joint ownership of projects and places. Whereas, many global business models feature significant elements of renting, leasing and hiring and focus only on resource management, sometimes at the expense of community growth. The service we discuss is based in the area we studied and has a collective model of sharing, but hopes to be part of the new global movement. We use this hybridity to problematize issues of culture, place and scalability in developing sharing resources and addressing sustainability concerns. We relate this to the motivation, rhetoric and design choices of other local sharing enterprises and other global sharing economy initiatives, arguing, in conclusion, that there is no sharing economy, but a variety of new cultures being fostered.

  13. Energy demand, substitution and environmental taxation: An econometric analysis of eight subsectors of the Danish economy

    DEFF Research Database (Denmark)

    Møller, Niels Framroze

    2017-01-01

    in a more environmental-friendly direction. For eight subsectors of the Danish economy, time series (1966–2011) are modeled by means of partial Cointegrated VARs. Long-run demand relations are identified for all subsectors and robust price elasticities are supported in five cases. The results are used......This research contains an econometric analysis of energy demand in trade and industry which allows for substitution between electricity and other energy carriers when relative prices change. The presence of substitution suggests that taxation can be a means of changing the energy input mix...

  14. Integrated resource planning in the power sector and economy-wide changes in environmental emissions

    International Nuclear Information System (INIS)

    Shrestha, Ram M.; Marpaung, Charles O.P.

    2006-01-01

    This paper analyzes the roles of key factors (i.e., changes in structure, fuel mix and final demand) on total economy-wide changes in CO 2 , SO 2 and NO x emissions when power sector development follows the integrated resource planning (IRP) approach instead of traditional supply-based electricity planning (TEP). It also considers the rebound effect (RE) of energy efficiency improvements in the demand side and analyzes the sensitivity of the results to variations in the values of the RE. A framework is developed to decompose the total economy-wide change in the emission of a pollutant into four major components, i.e., structural change-, fuel mix- , final demand- and joint-effects. The final demand effect is further decomposed into three categories, i.e., construction of power plants, electricity final demand and final demand related to electricity using equipments. The factor decomposition framework is then applied in the case of the power sector in Indonesia. A key finding in the case of Indonesia is that in the absence of the RE, there would be total economy-wide reductions in CO 2 , SO 2 and NO x emissions of 431, 1.6 and 1.3 million tons respectively during the planning horizon of 2006-2025 under IRP as compared to that under TEP. The decomposition analysis shows that the final demand effect would account for 38% of the total CO 2 emission reduction followed by the structural change effect (35.1%) and fuel mix effect (27.6%) while the joint effect is negligible. The study also shows that economy-wide CO 2 emission reduction due to IRP considering the RE of 45% would be 241 million tons as compared to 333 million tons when the RE is 25%

  15. Integrated resource planning in the power sector and economy-wide changes in environmental emissions

    International Nuclear Information System (INIS)

    Shrestha, Ram M.; Marpaung, Charles O.P.

    2006-01-01

    This paper analyzes the roles of key factors (i.e., changes in structure, fuel mix and final demand) on total economy-wide changes in CO 2 , SO 2 and NO x emissions when power sector development follows the integrated resource planning (IRP) approach instead of traditional supply-based electricity planning (TEP). It also considers the rebound effect (RE) of energy efficiency improvements in the demand side and analyzes the sensitivity of the results to variations in the values of the RE. A framework is developed to decompose the total economy-wide change in the emission of a pollutant into four major components, i.e., structural change-, fuel mix- , final demand- and joint-effects. The final demand effect is further decomposed into three categories, i.e., construction of power plants, electricity final demand and final demand related to electricity using equipment. The factor decomposition framework is then applied in the case of the power sector in Indonesia. A key finding in the case of Indonesia is that in the absence of the RE, there would be total economy-wide reductions in CO 2 , SO 2 and NO x emissions of 431, 1.6 and 1.3 million tons respectively during the planning horizon of 2006-2025 under IRP as compared to that under TEP. The decomposition analysis shows that the final demand effect would account for 38% of the total CO 2 emission reduction followed by the structural change effect (35.1%) and fuel mix effect (27.6%) while the joint effect is negligible. The study also shows that economy-wide CO 2 emission reduction due to IRP considering the RE of 45% would be 241 million tons as compared to 333 million tons when the RE is 25%. (Author)

  16. Environmental impacts of the emerging digital economy: the e-for-environment e-commerce?

    Science.gov (United States)

    Sui, Daniel Z; Rejeski, David W

    2002-02-01

    The Internet-led digital economy is changing both the production and consumption patterns at the global scale. Although great potential exists to harness information technology in general and the Internet in particular and improve the environment, possible negative impacts of e-commerce on the environment should also be considered and dealt with. In this forum, we discuss both the potential positive and negative impacts of e-commerce. Drawing from insights gained from the complexity theory, we also delineate some broad contours for environmental policies in the information age. Given the paradoxical nature of technological innovations, we want to caution the scientific community and policymakers not to treat the Internet as the Holy Grail for environmental salvation.

  17. THE IMPORTANCE OF ENERGY FOR THE ECONOMY, SUSTAINABLE DEVELOPMENT AND ENVIRONMENTAL PROTECTION - AN ECONOMIC ASPECT

    Directory of Open Access Journals (Sweden)

    Ljiljana Stošić Mihajlović

    2018-01-01

    Full Text Available In the area of modern economy and environmental protection there are no significant changes: the old problems are not solved, and the existing ones are deepening. Humanity is still struggling with three existential problems: lack of food, lack of drinking water and insufficiently energized energy. They are also associated with the dangers of further degradation of the environment, the general fear and fear of terrorism and wars, the emergence of diseases for which modern medicine simply has no solution and which threatens to overcome the challenge of pandemic. Energy is still a mood of economic development, with at the same time a disastrous effect on the environment, when traditional sources of fossil resources are used as sources of energy. The paper explores the phenomenon of the impact of energy on the sustainable development of the economy, with a key focus on environmental protection, as well as the possibilities for adaptation to mitigate the consequences of this global phenomenon. In this regard, special attention has been devoted to researching the role and significance of energy from renewable sources as a possible response to current or expected climate stimuli or their consequences in natural and humanism systems. Particular emphasis is placed on the principle of adaptation, which includes mitigation of damages or the exploitation of effective opportunities; understanding how climate can change, what can be impacts, and capacity building and action on these impacts

  18. The political economy of energy use and pollution: the environmental effects of East-European transition to market economy

    Energy Technology Data Exchange (ETDEWEB)

    Midttun, A.; Chander, I. [Norwegian School of Management, Sandvicka (Norway)

    1998-11-01

    The transition of Eastern Europe to Western-type liberal capitalism has been interpreted as an important step towards a more ecologically sustainable Europe. The main argument has been that the energy efficiency of the West-European economy will be imported to Eastern Europe and lead to lower energy consumption and lower pollution. This line of argumentation seems sound as far as the industrial sector is concerned. However, it does not take into consideration the energy and pollution bill of the lavish lifestyle of modern consumer-oriented societies. A shift away from the moderate private consumption of East-European Communism, towards the Western consumerist lifestyle may diminish or even abolish the positive ecological effects of the East-European transition to a competitive market economy. The article explores energy consumption and pollution patterns of Eastern and Western Europe both as far as industrial and domestic end-user consumption is concerned. The article argues that these patterns are related to basic characteristics of the communist and capitalist systems and that pollution and energy use are fundamentally conditioned by the overall political economy. 18 refs., 14 figs., 1 tab., 1 app.

  19. Accounts for the Environment 2007

    International Nuclear Information System (INIS)

    2008-01-01

    The environment is strongly affected by economic developments. In the environmental accounts, the interrelationship between economy and environment is described in detail. Because the environmental accounts are consistent with the concepts of the national accounts, it is feasible to directly compare the physical and monetary flows of the environmental economic system. The environmental accounts provide key indicators which give insight into the sustainability of economic developments. The integrated system can be used to quantify and analyse the causes of changes in environmental indicators. For example, the effects of changes in economic growth, environmental efficiency and international trade are quantified. In this publication the results of the Dutch environmental accounts are presented. In this edition special attention is paid to the relation between the economy and climate change. Based on the results of environmental-economical analyses insight is given in the changes with regard to emission of greenhouse gases by businesses and households [nl

  20. Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

    Directory of Open Access Journals (Sweden)

    Ria Sandra Alimbudiono

    2014-03-01

    Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

  1. Efficiency of raw materials. Relief of the economy, environmental protection; Rohstoffeffizienz. Wirtschaft entlasten, Umwelt schonen

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-11-15

    In the contribution under consideration, the Federal Statistical Office (Wiesbaden, Federal Republic of Germany) and the Federal Environmental Agency (Dessau-Rosslau, Federal Republic of Germany) present actual data and analyses from environmentally economic total computations. In Germany, the use of raw materials became more efficient. Thus, 580 tons of raw materials per million Euro of gross domestic product were needed in the year 2008, while still 680 tons of raw materials were needed in the year 2000. The economical handling of natural resources relieves the environment and enables economic chances for individual companies and national economy. The lowering of environmental effects is to be in the focus of withdrawal and use of raw materials. This requires a stronger reduction of the consumption of raw materials. Savings potentials and an increased efficiency must be aspired in the short and medium term. The politics must create suitable incentives and framework conditions. The contribution under consideration presents new activities and strategies in order to achieve these targets.

  2. Reaping Environmental Benefits of a Global Hydrogen Economy: How Large, Fow Soon, and at What Risks?

    Science.gov (United States)

    Dubey, M. K.; Horowitz, L. W.; Rahn, T. A.; Kinnison, D. E.

    2004-12-01

    The Western world has taken an aggressive posture to transition to a global hydrogen economy. While numerous technical challenges need to be addressed to achieve this it is timely to examine the environmental benefits and risks of this transition. Hydrogen provides an efficient energy carrier that promises to enhance urban and regional air quality that will benefit human health. It could also reduce risks of climate change if large-scale hydrogen production by renewable or nuclear energy sources becomes viable. While it is well known that the byproduct of energy produced from hydrogen is water vapor, it is not well known that the storage and transfer of hydrogen is inevitably accompanied by measurable leakage of hydrogen. Unintended consequences of hydrogen leakage include reduction in global oxidative capacity, changes in tropospheric ozone, and increase in stratospheric water that would exacerbate halogen induced ozone losses as well as impact the earth's radiation budget and climate. We construct plausible global hydrogen energy use and leak scenarios and assess their impacts using global 3-D simulations by the Model for Ozone And Related Trace species (MOZART). The hydrogen fluxes and photochemistry in our model successfully reproduce the contemporary hydrogen cycle as observed by a network of remote global stations. Our intent is to determine environmentally tolerable leak rates and also facilitate a gradual phasing in of a hydrogen economy over the next several decades as the elimination of the use of halocarbons gradually reduces halogen induced stratospheric ozone loss rates. We stress that the leak rates in global hydrogen infrastructure and the future evolution of microbial soil sink of hydrogen that determines its current lifetime (about 2 years) are principal sources of uncertainty in our assessment.

  3. Accounting and environmental administration: A challenge for the competitiveness

    International Nuclear Information System (INIS)

    Gonzalez Vasquez, Diana Maria; Rendon Acevedo, Jaime Alberto; Zapata Perez, Diana Marcela

    2001-01-01

    In the global markets, the competence must to the businesses development alternative methods for the action in productivity and competitively. The enterprises in Colombia, by the certification process ISO, begin to understand the must to have an effective system of environment management and is necessary a right form account of the environment registers in the real environment monetary terms) at the productive process. In this article expose the necessary elements for to building a theory model to apply to enterprise account in the environment theme, about aspects as structure of costs, savings and analysis of the management. This is for to building the traditional account in the enterprises and since they're to make a mix of elements of account and environment politics in the business and the country and theirs control methods

  4. Documentation to the workshop 'Cluster in the environmental protection economy'; Dokumentation zum Workshop ''Cluster in der Umweltschutzwirtschaft''

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-12-11

    Within the workshop 'Cluster in the environmental protection economy' at the Umweltbundesamt (Dessau-Rosslau, Federal Republic of Germany) at 27th November, 2008, the following lectures were held: (a) Which contribution can cluster and cluster politics contribute to the promotion of the environmental protection economy? (Harald Legler); (b) Cluster in the environmental protection economy: Targets and expectations (Dieter Rehfeld); (c) Demands at the management of clusters (Karin Hoerhan); (d) Demands at the cluster politics in the environmental protection economy (Bernhard Hausberg); (e) Photovoltaics in Eastern Germany (Johann Wackenbauer); (f) Automotive industry in Bergisches Land (Thomas Lemken); (g) Competence centre environment Augsburg-Schwaben (Egon Beckord).

  5. Building an environmentally accountable medical curriculum through international collaboration

    DEFF Research Database (Denmark)

    Walpole, Sarah Catherine; Vyas, Aditya; Maxwell, Janie

    2017-01-01

    to mitigation of and adaptation to negative health impacts of environmental change. Medical schools have an integral role in training doctors who understand the interdependence of ecosystems and human health. Yet integrating environmental perspectives into busy medical curricula is not a simple task. Content......Background: Global environmental change is associated with significant health threats. The medical profession can address this challenge through advocacy, health system adaptation and workforce preparedness. Stewardship of health systems with attention to their environmental impacts can contribute......: At the 2016 Association for Medical Education in Europe conference, medical educators, students and clinicians from six continents discussed these challenges in a participatory workshop. Here we reflect on emerging themes from the workshop and how to plan for curricular change. Firstly, we outline recent...

  6. Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

    NARCIS (Netherlands)

    Georgakopoulos, G.; Thomson, I.

    2008-01-01

    Purpose To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach This paper used a Grounded Theory approach. Empirical evidence was collected on

  7. Environmental farm accounting: the case of the Dutch nutrients accounting system.

    NARCIS (Netherlands)

    Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

    1996-01-01

    In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a

  8. Code of accounts. Management overview volume: Environmental restoration

    International Nuclear Information System (INIS)

    Fox, M.B.; Birkholz, H.L.

    1997-10-01

    The purpose of this procedure is to provide the requirement for assigning cost collection codes and the structure of these codes for all costs incurred for the Environmental Restoration Contract. The coding structure will be used in the budgeting and control of project costs

  9. Circular economy practices among Chinese manufacturers varying in environmental-oriented supply chain cooperation and the performance implications.

    Science.gov (United States)

    Zhu, Qinghua; Geng, Yong; Lai, Kee-hung

    2010-06-01

    The rapidly growing industrial activities in emerging economies such as China have been causing resource depletion and pollution problems. This reality requires China to adopt an integrated management approach to resolve the conflict between industrial development and environmental protection, and the concept of circular economy (CE) serves this purpose. In this paper, we examine if different types of manufacturing enterprises on environmental-oriented supply chain cooperation (ESCC) exist. We also determine if the Chinese manufacturer types varying in ESCC differ in their implementation of the CE practices towards achieving the CE-targeted goals on improving both environmental and economic performance. Our cluster analytic results with multivariate analysis of variance (MANOVA) among the four identified types of Chinese manufacturers varying in environmental-oriented supply chain cooperation highlight the importance to intensify the cooperation with upstream and downstream supply chain partners for a CE initiative to succeed. (c) 2010 Elsevier Ltd. All rights reserved.

  10. Environmental and Health Benefits and Risks of a Global Hydrogen Economy

    Science.gov (United States)

    Dubey, M.; Horowitz, L. W.; Rahn, T. A.; Kinnison, D. E.

    2003-12-01

    Rapid development in hydrogen fuel-cell technologies will create a strong impetus for a massive hydrogen supply and distribution infrastructure in the coming decades. Hydrogen provides an efficient energy carrier that promises to enhance urban and regional air quality that will benefit human health. It could also reduce risks of climate change if large-scale hydrogen production by renewable or nuclear energy sources becomes viable. While it is well known that the byproduct of energy produced from hydrogen is water vapor, it is not well known that the storage and transfer of hydrogen is inevitably accompanied by measurable leakage of hydrogen. Unintended consequences of hydrogen leakage include reduction in global oxidative capacity, changes in tropospheric ozone, and increase in stratospheric water that would exacerbate halogen induced ozone losses as well as impact the earth's radiation budget and climate. Stratospheric ozone depletion would increase exposure to harmful ultraviolet radiation and increased risk to melanoma. We construct plausible global hydrogen energy use and leak scenarios and assess their impacts using global 3-D simulations by the Model for Ozone And Related Trace species (MOZART). The hydrogen fluxes and photochemistry in our model successfully reproduce the contemporary hydrogen cycle as observed by a network of remote global stations. Our intent is to determine environmentally tolerable leak rates and also facilitate a gradual phasing in of a hydrogen economy over the next several decades as the elimination of the use of halocarbons gradually reduces halogen induced stratospheric ozone loss rates. We stress that the future evolution of microbial soil sink of hydrogen that determines its current lifetime (about 2 years) is the principal source of uncertainty in our assessment. We propose global monitoring of hydrogen and its deuterium content to define a baseline and track its budget to responsibly prepare for a global hydrogen economy.

  11. Environmental Impact Assessment of reservoir construction: new perspectives for restoration economy, and development: the Belo Monte Power Plant case study.

    Science.gov (United States)

    Tundisi, J G; Matsumura-Tundisi, T; Tundisi, J E M

    2015-08-01

    The Environmental Impact Assessment of reservoir construction can be viewed as a new strategic perspective for the economic development of a region. Based on the principles of a watershed approach a interdisciplinary and multidisciplinary systemic view including biogeophysiographical, economic and socio environmental studies the new vision of a EIA provides a basic substratum for the restoration economy and an advanced model for the true development much well ahead of the modernization aspects of the project of a reservoir construction.

  12. The transition of Germany's energy production, green economy, low-carbon economy, socio-environmental conflicts, and equitable society

    OpenAIRE

    Weber, Gabriel; Cabras, Ignazio

    2017-01-01

    Low carbon transitions have been predominantly analysed using quantitative methods, mostly building on present and forecasted data of social metabolism. This paper addresses both the economic and social dimensions of low carbon emissions by analysing the presence of socio-environmental conflicts in Germany. These conflicts appear to be a consequence of unsustainable policies targeting firms' planning and behaviour, mainly based on neoclassical economic thinking and various stakeholder groups ...

  13. The economy of the environment in 2009. Report of the Commission of the accounting and economy of the environment. 2011 Edition

    International Nuclear Information System (INIS)

    2011-01-01

    This report presents and comments the various expenses in the different sectors related to the protection of the environment: air protection, used water purification, waste management, soil, underground water and surface water protection and purification, struggle against noise, biodiversity and landscapes, radioactive waste management, research and development for the protection of the environment, general administration. Then, it presents and comments the expenses related to the management of natural resources (water sampling and distribution, water recovery). Some additional information are given and commented about expenses for urban green spaces, for renewable energies, for eco-activities and environmental jobs, and about the environmental job market

  14. Accounts for the Environment 2008

    International Nuclear Information System (INIS)

    2009-11-01

    Economic developments have an impact on the environment. Environmental accounts describe the relationship between the Dutch economy and the environment. Because the environmental accounts are integrated with concepts from the national accounts, developments in the field of the environment and macro-economic developments in the Netherlands can be directly compared. Key indicators can also be derived from the environmental accounts; these provide an insight into the sustainability of the development of the environment and the economy. The integrated system makes it possible to quantify and analyse the underlying causes of changes in environmental indicators. These effects of changes in - among other things - economic growth, environmental efficiency and international trade can be expressed in figures. This publication presents the results of the environmental accounts developed by Statistics Netherlands. [nl

  15. Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA

    Directory of Open Access Journals (Sweden)

    Doorasamy Mishelle

    2015-06-01

    Full Text Available Environmental Management Accounting (EMA is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

  16. Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2016-03-01

    Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

  17. Environmental implications of decarbonising electricity supply in large economies: The case of Mexico

    International Nuclear Information System (INIS)

    Santoyo-Castelazo, Edgar; Stamford, Laurence; Azapagic, Adisa

    2014-01-01

    Highlights: • Life cycle impacts of decarbonising electricity supply in Mexico estimated. • Eleven scenarios considered to 2050 with different technologies and GHG targets. • Continuing with business as usual would double current life cycle GHG emissions. • Life cycle impacts can be reduced by 80% with increased renewables, nuclear and CCS. • Demand reduction important but on its own cannot help achieve Mexican GHG targets. - Abstract: Driven by the security of supply and climate change concerns, decarbonisation of energy supply has become a priority for many countries. This study focuses on Mexico, the world’s 14th largest economy, and considers the environmental implications of decarbonising its electricity supply. Eleven scenarios are considered for the year 2050 with different technology mixes and GHG reduction targets, ranging from stabilisation at the year 2000 level to a reduction of 60–85%. Unlike most energy scenario analyses which focus mainly on direct CO 2 or GHG emissions, this paper presents the full life cycle impacts of electricity generation in 2050 considering ten environmental impacts which, in addition to global warming, include resource and ozone layer depletion, acidification, eutrophication, summer smog, human and eco-toxicity. The results indicate that continuing with business as usual (BAU) would double the current life cycle GHG emissions, even if annual electricity demand growth was reduced to 2.25% from the current 2.8%. Switching from the current fossil fuel mix to a higher contribution of renewables (55–86%) and nuclear power (up to 30%) would lead to a significant reduction of all ten life cycle impacts compared to the current situation and up to an 80% reduction compared to BAU

  18. The formation of boards of directors as a contingent response to environmental uncertainty – Evidence from emerging economies

    Directory of Open Access Journals (Sweden)

    John Rice

    2008-11-01

    Full Text Available This paper provides some strong support for existing literature in an under-researched context (the emerging economies of the former Soviet Union and Central and Eastern Europe. We develop and apply a model linking Board formation and environmental uncertainty, finding some partial support for our anticipated relationships in the area of Board establishment and perceived financial sector uncertainly, although no support for our anticipated relationship between governmental sector uncertainty and Board formation. research is supportive of the broad assertion that strategy in emerging economies is different and a ‘one size fits all’ (generally American approach to the questions we ask regarding strategy in emerging regions will rarely provide accurate insights for management academics and practitioners with an interest in understanding and improving management decisions in the context of emerging economies

  19. The green economy mirage? Examining the environmental implications of low-carbon growth plans in Taiwan

    NARCIS (Netherlands)

    Chao, C.-W.; Heijungs, R.; Ma, H.-W.

    2013-01-01

    Taiwan is attempting to implement the concept of a green economy through a Low Carbon Growth Plan (LCGP). However, the existing decision support tools for this measure have three key limitations: ignorance regarding the open economy; a lack of life cycle thinking; and limited categories of

  20. FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    T. Murovana

    2013-05-01

    Full Text Available The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated. Measures for improving tax calculation reflecting, environmental tax and other environmental liabilities in accounting, tax and financial reporting in order to simplify the accounting process, improve organization of business activities, ensure implementation of environmental policy balance were developed.

  1. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  2. Social accounting and social audit in the UK

    DEFF Research Database (Denmark)

    Spear, Roger

    2010-01-01

    There are many different types of evaluation. But evaluative frameworks are becoming increasingly elaborated: accountancy frameworks to include social/environmental accounting; public sector priorities now objectified and measurable with advent of NPM. Thus social economy organisations...

  3. Generic Skills for Graduate Accountants: The Bigger Picture, a Social and Economic Imperative in the New Knowledge Economy

    Science.gov (United States)

    Bunney, Diane; Sharplin, Elaine; Howitt, Christine

    2015-01-01

    The case for integrating generic skills in university accounting programmes is well documented in the literature, but the implementation of strategies designed to teach generic skills in the context of accounting courses has posed ongoing challenges for academics and course administrators. The imperative for generic skills in accounting programmes…

  4. The use of environmental accounting to determine energy saving in Mpumalanga Hotels, South Africa

    CSIR Research Space (South Africa)

    Machete, Fannie

    2016-12-01

    Full Text Available This paper presents an energy characterisation framework that is based on environmental and carbon management accounting principles and practices that promotes green growth in societies. Primary data was collected through survey questionnaires...

  5. Compendium of Environmental Sustainability Indicator Collections: 2006 National Footprint Accounts (NFA)

    Data.gov (United States)

    National Aeronautics and Space Administration — The 2006 National Footprint Accounts (NFA) portion of the Compendium of Environmental Sustainability Indicator Collections, version 1.1 is a data set that measures...

  6. Aligning the systems of environmental accounting: From EU to Stockholm and vice versa

    Energy Technology Data Exchange (ETDEWEB)

    Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science

    2001-07-01

    During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered

  7. Construction and use of environmental management accounting systems with the REA business ontology

    NARCIS (Netherlands)

    Weigand, H.; Elsas, P.

    2012-01-01

    Environmental Management Accounting is rapidly evolving from an ethical side-issue into a core business concern. However, traditional management accounting methods and currently available tools provide only limited support. Resource-Event-Agent (REA) is a well-known business ontology that offers a

  8. An Assessment of the Growth in Coverage of Social and Environmental Issues in Graduate Accounting Courses

    Science.gov (United States)

    Green, Sharon; Weber, James

    2013-01-01

    The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of…

  9. The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

    Directory of Open Access Journals (Sweden)

    Ayman Zerban

    2013-11-01

    Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

  10. Personal Values and Attitudes towards Societal and Environmental Accountability: A Study of MBA Students

    Science.gov (United States)

    Bhattacharyya, Asit

    2016-01-01

    Efforts to promote corporate societal and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known regarding current attitudes on this subject or the determinants of these attitudes. To address this issue, this study examines the…

  11. Environmental accounts. Environmentally related taxes, subsidies and emission permits; Miljoerelaterade skatter, subventioner och utslaeppsraetter

    Energy Technology Data Exchange (ETDEWEB)

    Cederlund, Maja; Brolinson, Hanna; Palm, Viveka

    2010-12-15

    Environmental Economic instruments is seen as an important component towards a sustainable society. In Prop. (proposition) 2009/10:155 'Swedish environmental objectives - for a more effective environmental' the Ministry of the Environment says that 'We must therefore work to improve the price signals by internalising external environmental costs and increase the use of economic instruments in environmental policy.' Statistics Sweden have now for the first time quantified the environmental economic instruments, both individually and together. In addition, the results are broken down by industry and for most time series can be presented. The result of this work is presented in this report

  12. THE RELATIONSHIP OF THE ACCOUNTING LAW WITH THE MODERN SOCIETY AND THE PRESENT-DAY KNOWLEDGE ECONOMY

    Directory of Open Access Journals (Sweden)

    IACOB BACIU

    2011-04-01

    Full Text Available The relevance of the accounting information in the knowledge of the company’s patrimonial situation is not only a problem of economic theory, but also of accounting law. Beyond the norms regarding the meaning threshold and the axioms of the economic sciences there appear aspects of contractual nature. The most accurate, systematized and representative data can be obtained only from accounting. The managers and members of the Board will want to obtain by this means as much information as possible, sometimes exceeding the natural capacity of the bookkeeping. For such situations, the accounting law as border discipline will have a word to say.

  13. Towards a methodology to formulate sustainable diets for livestock: accounting for environmental impact in diet formulation.

    Science.gov (United States)

    Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

    2016-05-28

    The objective of this study was to develop a novel methodology that enables pig diets to be formulated explicitly for environmental impact objectives using a Life Cycle Assessment (LCA) approach. To achieve this, the following methodological issues had to be addressed: (1) account for environmental impacts caused by both ingredient choice and nutrient excretion, (2) formulate diets for multiple environmental impact objectives and (3) allow flexibility to identify the optimal nutritional composition for each environmental impact objective. An LCA model based on Canadian pig farms was integrated into a diet formulation tool to compare the use of different ingredients in Eastern and Western Canada. By allowing the feed energy content to vary, it was possible to identify the optimum energy density for different environmental impact objectives, while accounting for the expected effect of energy density on feed intake. A least-cost diet was compared with diets formulated to minimise the following objectives: non-renewable resource use, acidification potential, eutrophication potential, global warming potential and a combined environmental impact score (using these four categories). The resulting environmental impacts were compared using parallel Monte Carlo simulations to account for shared uncertainty. When optimising diets to minimise a single environmental impact category, reductions in the said category were observed in all cases. However, this was at the expense of increasing the impact in other categories and higher dietary costs. The methodology can identify nutritional strategies to minimise environmental impacts, such as increasing the nutritional density of the diets, compared with the least-cost formulation.

  14. Environmental accounting on a communal level: A tool to support environmental management and decision-making by communal executives.

    Science.gov (United States)

    Kröger, G; Pietsch, J; Ufermann, K

    1999-01-01

    Starting from an ecological perspective of urban-industrial areas, environmental accounting is used to analyse and to evaluate which environmental impacts are the result of communal activities (e.g. the results of different kinds of water supply systems). Therefore, the anthropogenic fluxes, the changing quality of areas as well as the processes between the environmental fields are taken into account. The approach is based on methodical elements of te Life Cycle Analysis and the Environmental Impact Assessment. Looking at the 'urban systems' within the communal activities, 'ecological modelling' gives us a new and fuller picture of the spatial and temporal character of urban metabolism. The approach supports the perception of cumulative effects and the postponement of environmental problems and opens new horizons for process-oriented environmental planning within the community. Greater efficiency and a decrease in costs can be arrived at by leaving 'end of the pipe' strategies; opportunities for a better planning process and measures for different individuals and organisations can be drawn up. A data base which acts as a 'support system' implements the computer-aided approach to environmental accounting.

  15. International classifications of accounting systems as a result of influence of various environmental factors

    Directory of Open Access Journals (Sweden)

    Ivo Mijoč

    2012-12-01

    Full Text Available Activities of various environmental factors resulted in the emergence of accounting clusters that in- clude equal or similar countries, observed through evaluation (measurement criteria and publishing, which has led to group formation, i.e. clusterisation of accounting systems within similar or equal groups, subgroups and clusters. The key principle of group formation of accounting systems within certain clusters implies similar accounting practices, primarily the practice of measuring (evaluating positions and publishing information in financial reports. The measurement level and the quantity of published information is related to the environmental factors, primarily to cultural heritage, which, according to claims of numerous authors, is of crucial importance. If accounting practices of the com- pared countries are observed according to this factor, then it is possible to form at least two or more clusters, which is significant in the world of financial reporting as there are some controversies in the relation between IASB and FASB even today.

  16. Environmental auditing and the role of the accountancy profession: a literature review.

    Science.gov (United States)

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

  17. The Effect of Hot Money Flow on Pre-Crisis Indicators of Current Accounts and Real Sectors in Turkish Economy

    OpenAIRE

    Ömer Uğur Bulut; Sadık Rıdvan Karluk

    2016-01-01

    We investigate the impact of the hot money movements on current account and real sector leading crisis indicators under VAR (Vector Autoregressive) framework using quarterly data for a long period of 1991-2014. Our findings show that hot money movements have negative impact on current account deficit and foreign trade deficit pre-crisis indicators. We further show that they lead to instability in growth and inflation pre-crisis indicators.

  18. The Effect of Hot Money Flow on Pre-Crisis Indicators of Current Accounts and Real Sectors in Turkish Economy

    Directory of Open Access Journals (Sweden)

    Ömer Uğur Bulut

    2016-12-01

    Full Text Available We investigate the impact of the hot money movements on current account and real sector leading crisis indicators under VAR (Vector Autoregressive framework using quarterly data for a long period of 1991-2014. Our findings show that hot money movements have negative impact on current account deficit and foreign trade deficit pre-crisis indicators. We further show that they lead to instability in growth and inflation pre-crisis indicators.

  19. www.FuelEconomy.gov

    Data.gov (United States)

    U.S. Environmental Protection Agency — FuelEconomy.gov provides comprehensive information about vehicles' fuel economy. The official U.S. government site for fuel economy information, it is operated by...

  20. Transformation of the Australian Public Sector and Environmental Accounting Practices: the Case of Water in 2001

    Directory of Open Access Journals (Sweden)

    David Moore

    2008-03-01

    Full Text Available This paper analyses a case study undertaken in 2001 of a Victorian public sector water utility to examine theimplications of public sector ‘modernisation’ reforms of the 1980s and 1990s for the adoption ofenvironmental accounting (EA procedures within the Victorian water industry. Legislative reforms haveresulted in the allocation of overhead costs for the purpose of segmented reporting and to measure the ‘fullcost’ of departments. This was consistent with the “managerialist”, “marketization” and “strategic” phases ofpublic sector ‘modernisation’ reforms, but did not measure the full economic (environmental cost. Theapplication of full cost recovery for the purpose of efficiency was further evidence of the impact of publicsector modernisation reforms but did not extend to the recovery of externalities. Private environmental costswere traced and integrated into direct cost categories, consistent with the philosophy of managerialism. Costswere measured for the purposes of promoting the contracting out of selected services and functions. Therewas limited adoption of environmental accounting practices, due to the absence of environmental accountingmeasurement guidelines. Staff interviewed recognized the importance of environmental issues, but were yetto appreciate the benefits of adopting EA practices. Subsequent to the case study, the Victorian governmentintroduced legislation that required water authorities to make provisions for environmental contributions, astep towards accounting for environmental externalities. This was the beginning of the “sustainability” phaseof public sector ‘modernisation’ reforms.

  1. Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh

    Directory of Open Access Journals (Sweden)

    Md. Abdul Kaium Masud

    2017-09-01

    Full Text Available “Bangladesh faces many ecological challenges, including air and water contamination, land degradation, and waste management”. Bangladesh faces many ecological challenges, including air and water contamination, land degradation, and waste management. This study was designed to investigate the extent and nature of environmental accounting and reporting of listed banks in Bangladesh in 12 major categories. Information was collected from the annual reports of 20 banks listed on the Dhaka Stock Exchange for the period 2010 to 2014. The results indicate that the banks examined significantly disclosed environmental information for the 12 categories. The study found that banks disclosed the most environmental information for green banking and renewable energy categories, whereas they disclosed the least for environmental recognition and waste management categories. Furthermore, yearly comparison reveals that disclosure of environmental information increased sharply from 16% in 2010 to 83% in 2014. In addition, Bangladesh Bank’s recent fruitful initiatives on environmental disclosures were reviewed, and the findings of the 12 categories have managerial implications for policy makers in corporations as well as the government. It is recommended that professional accounting bodies of Bangladesh, along with international and government policy makers develop a separate conceptual framework for environmental accounting and reporting for the financial and non-financial sectors of the country.

  2. A framework for the integration of environmental legitimacy, accountability and proactivity (ELAP)

    Energy Technology Data Exchange (ETDEWEB)

    Alrazi, B.; Villiers, C de; Staden, C. van [Univ. of Auckland (New Zealand)

    2009-07-01

    There are various environmental problems facing the world today. These include global warming, ozone depletion, species extinction, overgrazing, soil erosion and contamination, dumping of radioactive waste, oil spills, exploitation of natural resources, landfill and open burning. Public concern over the quality of the environment has seen that this issue is increasingly being addressed by the mass media. Likewise, numerous environmental treaties at the international level have been signed over the past two decades, including the Kyoto Protocol (in 1997), the United Nation Framework Convention on Climate Change (1992, superseded by the Kyoto Protocol), the Montreal Protocol (1989), the Nitrogen Oxide Protocol (1988), the China Australia Migratory Bird Agreement (1986) and the Sulphur Emission Reduction Protocol (1985). Hence, this is a common perception that corporations' activities are to be blamed, albeit not entirely, for the existing and future environmental problems. In the pursuit of profit maximization, corporations sometimes take options that are detrimental to the natural environment. As stakeholders are becoming more aware of the various environmental problems, these have caused them to demand more corporate environmental responsibility. In a similar vein, various concepts have emerged in the extant literature to describe corporate environmental behaviors. The include inter alia environmental legitimacy, environmental accountability and environmental proactivity. Despite this proliferation, none of the previous studies made an attempt to discuss how these concepts are similar and/or dissimilar, let alone to integrate them in a single framework and put them in a unified, meaningful context. This study intends to fill in this gap. The objective of this paper is threefold. Firstly, to develop a framework which incorporates three conceptually distinct but interrelated dimensions namely, environmental legitimacy, environmental accountability and

  3. The modest environmental relief resulting from the transition to a service economy

    International Nuclear Information System (INIS)

    Henriques, Sofia Teives; Kander, Astrid

    2010-01-01

    A service transition is supposed to lead to the decline of energy intensity (energy/GDP). We argue that this interpretation is overly optimistic because the shift to a service economy is somewhat of an illusion in terms of real production. Several recent studies of structural effects on energy intensity have made the error of using sector shares in current prices, combined with GDP in constant prices, which is inconsistent and ignores the different behaviour of prices across sectors. We use the more correct method of sector shares in constant prices, and make an attempt to single out the effect from the real service transition by using two complementary methods: shift share analyses in current and constant prices, and Logarithmic Mean Divisia Index (LMDI) for 10 developed and 3 emerging economies. A service transition is rather modest in real terms. The major driver of the decline in energy intensity rests within the manufacturing sector. Meanwhile, the transition to a service sector had a small downward impact on energy intensity in 7 of the developed countries (and no impact in the others). For emerging economies like Brazil, Mexico and India, it is the residential sector that drives energy intensity down because of the declining share of this sector as the formal economy grows, and as a consequence of switching to more efficient fuels. (author)

  4. Environmental assessment of the entire pork value chain in Catalonia - A strategy to work towards Circular Economy.

    Science.gov (United States)

    Noya, Isabel; Aldea, Xavier; González-García, Sara; M Gasol, Carles; Moreira, María Teresa; Amores, Maria José; Marín, Desirée; Boschmonart-Rives, Jesús

    2017-07-01

    Pork industry in Catalonia plays a foremost and representative role in the Spanish pork sector. Beyond the economic benefits, conventional practices in the pork industry also imply a number of environmental impacts that need to be dealt with. In this context, the environmental performance of traditional linear pork chain in Catalonia was evaluated through a LCA approach. The outcomes of the analysis showed that both fodder production and transport activities were identified as the critical stages of the system. Accordingly, alternative schemes based on circular economy principles were proposed and potential environmental credits were estimated. Within this framework, comparative results highlighted the advantages of moving towards a closing loop production system, where resource efficiency and waste valorisation were prioritised over final disposal options. Copyright © 2017 Elsevier B.V. All rights reserved.

  5. Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

    OpenAIRE

    Cesare Costantino; Emanuela Recchini

    2015-01-01

    At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other i...

  6. Application Framework Of Integrated Energy Resources Planning Considering Full Environmental Accounting

    Energy Technology Data Exchange (ETDEWEB)

    Kanayama, Paulo Helio; Morales Udaeta, Miguel Edgar; Ribeiro Galvao, Luis Claudio; Baesso Grimoni, Jose Aquiles

    2010-09-15

    This paper describes the full environmental accounting being used in RAA (Administrative Region of Aracatuba), an area composed of 43 municipalities in Sao Paulo, Brazil. The full environment accounting shows the vulnerabilities and advantages in the region that can be used as a tool for public awareness and involvement in decision making to choose the most appropriate energy resources of the region. It is characterized by four main environmental categories: aerial, aquatic, land and anthropogenic mediums, each to be used as a tool for decision making in energy planning, specifically with the methodology of PIR - Integrated Energy Resources Planning.

  7. Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

    Directory of Open Access Journals (Sweden)

    Tobias Viere

    2007-12-01

    Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

  8. Social responsibility standards and global environmental accountability : a developing country perspective

    OpenAIRE

    Bhanu Murthy, K.V.

    2007-01-01

    This paper argues that accountability, responsibility and governance go hand in hand. Evolving standards is a part of governance. Unless such a global perspective is adopted “Social Responsibility and the implications for Developing Countries”, which is the theme for this workshop, cannot be unraveled. The purpose of this paper is to highlight how Social Responsibility Standards and their relation to environmental sustainability cannot be addressed without relating it to Global Environmental ...

  9. Environmental, Economic, and Scalability Considerations and Trends of Selected Fuel Economy-Enhancing Biomass-Derived Blendstocks

    Energy Technology Data Exchange (ETDEWEB)

    Dunn, Jennifer B. [Systems; Biddy, Mary [National; Jones, Susanne [Energy; Cai, Hao [Systems; Benavides, Pahola Thathiana [Systems; Markham, Jennifer [National; Tao, Ling [National; Tan, Eric [National; Kinchin, Christopher [National; Davis, Ryan [National; Dutta, Abhijit [National; Bearden, Mark [Energy; Clayton, Christopher [Energy; Phillips, Steven [Energy; Rappé, Kenneth [Energy; Lamers, Patrick [Bioenergy

    2017-10-30

    24 biomass-derived compounds and mixtures, identified based on their physical properties, that could be blended into fuels to improve spark ignition engine fuel economy were assessed for their economic, technology readiness, and environmental viability. These bio-blendstocks were modeled to be produced biochemically, thermochemically, or through hybrid processes. To carry out the assessment, 17 metrics were developed for which each bio-blendstock was determined to be favorable, neutral, or unfavorable. Cellulosic ethanol was included as a reference case. Overall, bio-blendstock yields in biochemical processes were lower than in thermochemical processes, in which all biomass, including lignin, is converted to a product. Bio-blendstock yields were a key determinant in overall viability. Key knowledge gaps included the degree of purity needed for use as a bio-blendstock as compared to a chemical. Less stringent purification requirements for fuels could cut processing costs and environmental impacts. Additionally, more information is needed on the blendability of many of these bio-blendstocks with gasoline to support the technology readiness evaluation. Overall, the technology to produce many of these blendstocks from biomass is emerging and as it matures, these assessments must be revisited. Importantly, considering economic, environmental, and technology readiness factors in addition to physical properties of blendstocks that could be used to boost fuel economy can help spotlight those most likely to be viable in the near term.

  10. The “New” Environmental Policy of the European Union: A Path to Development of a Circular Economy and Mitigation of the Negative Effects of Climate Change

    Directory of Open Access Journals (Sweden)

    Wysokińska Zofia

    2016-06-01

    Full Text Available This paper analyses the evolution of the new environmental policy of the European Union in the context of the efforts undertaken to moderate the negative effects of climate change. It describes all the activities in the European Union designed to implement new tools of the EU environmental policy, such as low carbon economy technologies, tools that improve the efficiency of managing the limited natural resources, the environmentally friendly transport package, etc. All of them are aimed at laying the foundations of the circular economy, which may also be referred to as a closed-loop economy, i.e., an economy that does not generate excessive waste and whereby any waste becomes a resource.

  11. Circular Economy as an Important Subject of Environmental Education in the Era of Energy Demand

    Directory of Open Access Journals (Sweden)

    Andrzej Kluczkowski

    2018-04-01

    Full Text Available Civilization development has led to many facilities in human life and business, but has also introduced major changes and created a new order that over time has come to be in opposition to nature. The opportunity to reconcile ecological, economic and social reasons is to be found in the idea of sustainable development. The prerequisite for achieving sustainable development is education, which is one of the fundamental human rights that enables integral development. The purpose of the study was to verify the role and importance of education in the emergence and implementation of a circular economy idea. As it turned out, research has shown that sustainable development is largely dependent on the implementation of the circular economy, in which, the education is a fundamental and necessary tool.

  12. Development of the Ukrainian power sector taking into account the environmental impact of power facilities

    International Nuclear Information System (INIS)

    Dyakova, E.; Krymskaya, L.

    1997-01-01

    This paper concentrates on the following problems: Evaluation of total environmental impacts from all kinds of power plants on the whole territory of Ukraine; evaluation of environmental impacts in selected regions due to uneven power facilities distribution. Analysis of the environmental situation in Ukraine was conducted using the IMPACTS module of the ENPEP package with account to the Ukrainian energy requirements in perspective. Some recommendations concerning the development of power facilities and reduction of air emissions are also given. (author). 7 figs, 5 tabs

  13. Development of the Ukrainian power sector taking into account the environmental impact of power facilities

    Energy Technology Data Exchange (ETDEWEB)

    Dyakova, E; Krymskaya, L [Institute for Nuclear Research, National Academy of Science, Kiev (Ukraine)

    1997-09-01

    This paper concentrates on the following problems: Evaluation of total environmental impacts from all kinds of power plants on the whole territory of Ukraine; evaluation of environmental impacts in selected regions due to uneven power facilities distribution. Analysis of the environmental situation in Ukraine was conducted using the IMPACTS module of the ENPEP package with account to the Ukrainian energy requirements in perspective. Some recommendations concerning the development of power facilities and reduction of air emissions are also given. (author). 7 figs, 5 tabs.

  14. Purposes, paradigms and pressure groups: Accountability and sustainability in EU environmental assessment, 1985–2010

    International Nuclear Information System (INIS)

    Sheate, William R.

    2012-01-01

    Twenty five years since the introduction of the European Union (EU) environmental impact assessment (EIA) Directive in 1985 this paper reflects on the extent to which environmental assessment (EA) processes, over the course of their evolution over the last 25 years in the EU, have provided a platform for enhancing accountability and sustainability. Surprisingly—in the context of legal mandates for EA—there is little reference in the EA literature explicitly to the literature on accountability and the role EA may play in this increasingly important aspect of governance. The paper explores EA implementation principally from an environmentalist perspective and particularly the way in which NGOs and other advocates for the environment in the UK and EU have used the EA legislation as a lever for increasing democratic, corporate and professional accountability of proponents and decision-makers alike. From an a historical analysis, including two historical EIA case studies and two contemporary SEA case studies, it becomes clear that EA has had an important role to play—at the legislative level in providing the requirements for accountability, and at the implementation level as the lever that can be used to hold individuals, organisations and authorities to account for their actions. The relationship with the shift to sustainability is a close one, since sustainable development demands greater public involvement in decision-making and greater accountability of executive decisions to the public. The lessons from this analysis allow the development of a nascent policy-oriented theory regarding EA's role in accountability, which provides a framework for a distinctive new area of EA research and policy analysis. Moreover, an accountability perspective on EA could help re-frame EA for policy makers from being purely an informational and procedural instrument to one which promotes better accountability and sustainability simultaneously. - Highlights: ► Little attention

  15. Hydrogen economy

    Energy Technology Data Exchange (ETDEWEB)

    Pahwa, P.K.; Pahwa, Gulshan Kumar

    2013-10-01

    In the future, our energy systems will need to be renewable and sustainable, efficient and cost-effective, convenient and safe. Hydrogen has been proposed as the perfect fuel for this future energy system. The availability of a reliable and cost-effective supply, safe and efficient storage, and convenient end use of hydrogen will be essential for a transition to a hydrogen economy. Research is being conducted throughout the world for the development of safe, cost-effective hydrogen production, storage, and end-use technologies that support and foster this transition. This book discusses hydrogen economy vis-a-vis sustainable development. It examines the link between development and energy, prospects of sustainable development, significance of hydrogen energy economy, and provides an authoritative and up-to-date scientific account of hydrogen generation, storage, transportation, and safety.

  16. THE ROLE OF THE ACCOUNTANCY PROFESSIONAL BODIES IN DEVELOPING SOCIAL AND ENVIRONMENTAL REPORTING

    Directory of Open Access Journals (Sweden)

    Girbina Madalina

    2011-07-01

    Full Text Available In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and rebuild trust in business and to identify new forms of value creation based on addressing societal challenges, which may represent a way out of the crisis. A priority area is repesented by companies transparency on environmental and social issues. This research aims to assess the involvement of the professional accountancy bodies in the development of social and environmental reporting. After a review of research studies on corporate social and environmental disclosure and the role of the accounting profession in this context, the research identifies the strategies, policies and actions taken by the International Federation of Accountants (IFAC and of the Federation of European Expert Accountants (FEE based on content analysis of public documents issued by the two bodies. The cases were selected having the influence exerted by the two organisms on other professional bodies and their ability to trace the strategic lines of the accounting profession at the international and European level. The basis upon which the accounting profession was founded and continues to exist is public trust, which is the degree to which the public has confidence in the services provided by the accounting profession. Society is currently expressing high demands on the discipline of accounting and therefore the profession is under pressure to expand its horizons to better reflect these demands. The research revealed that both accounting bodies had an intense activity and initiated political actions in the corporate social and environmental reporting field including sustainability in their strategic objectives. The following areas of involvement have been identified: issuance of

  17. Political economy constraints on carbon pricing policies: What are the implications for economic efficiency, environmental efficacy, and climate policy design?

    International Nuclear Information System (INIS)

    Jenkins, Jesse D.

    2014-01-01

    Economists traditionally view a Pigouvian fee on carbon dioxide and other greenhouse gas emissions, either via carbon taxes or emissions caps and permit trading (“cap-and-trade”), as the economically optimal or “first-best” policy to address climate change-related externalities. Yet several political economy factors can severely constrain the implementation of these carbon pricing policies, including opposition of industrial sectors with a concentration of assets that would lose considerable value under such policies; the collective action nature of climate mitigation efforts; principal agent failures; and a low willingness-to-pay for climate mitigation by citizens. Real-world implementations of carbon pricing policies can thus fall short of the economically optimal outcomes envisioned in theory. Consistent with the general theory of the second-best, the presence of binding political economy constraints opens a significant “opportunity space” for the design of creative climate policy instruments with superior political feasibility, economic efficiency, and environmental efficacy relative to the constrained implementation of carbon pricing policies. This paper presents theoretical political economy frameworks relevant to climate policy design and provides corroborating evidence from the United States context. It concludes with a series of implications for climate policy making and argues for the creative pursuit of a mix of second-best policy instruments. - Highlights: • Political economy constraints can bind carbon pricing policies. • These constraints can prevent implementation of theoretically optimal carbon prices. • U.S. household willingness-to-pay for climate policy likely falls in the range of $80–$200 per year. • U.S. carbon prices may be politically constrained to as low as $2–$8 per ton of CO 2 . • An opportunity space exists for improvements in climate policy design and outcomes

  18. Environmental Management Accounting in the Taiwanese Higher Education Sector: Issues and Opportunities

    Science.gov (United States)

    Chang, Huei-Chun

    2013-01-01

    Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

  19. Potential impacts of electricity price changes on price formation in the economy: a social accounting matrix price modeling analysis for Turkey

    International Nuclear Information System (INIS)

    Akkemik, K. Ali

    2011-01-01

    Recent reforms in the Turkish electricity sector since 2001 aim to introduce a tariff system that reflects costs. This is expected to affect the production and consumer prices of electricity. The changes in electricity prices are then reflected in production costs in other segments of the economy. Subsequently, producer and consumer prices will be affected. The potential impact of the changes in electricity prices that the ongoing electricity reforms in Turkey will bring about may have important implications on the price formation in economic activities and the cost of living for households. This paper evaluates the potential impacts of changes in electricity prices from a social accounting matrix (SAM) price modeling perspective. It is found that based on the estimated price multipliers that prices in the energy-producing sectors, mining, and iron and steel manufacturing sectors would be affected more severely than the remaining sectors of the economy. Consumer prices are affected slightly less than producer prices. - Research Highlights: → The impact of electricity generation costs on prices in other sectors is modeled. → A micro-SAM emphasizing electricity supply is constructed using 2002 I-O tables. → Energy, mining, and steel sectors are more responsive to electricity costs. → Living costs are less responsive to electricity cost changes than producer prices.

  20. An operative environmental accounting framework for forest land blue water production

    Science.gov (United States)

    Beguería, Santiago; Leandri, Marc; Campos, Pablo

    2014-05-01

    We present a conceptual framework for the economic valuation of the water flows occurring in the forest lands. This framework is an extension of the criteria developed in the System of Environmental Economic Accounting-Experimental Ecosystem Accounting (SEEA-EEA) and provides a practical tool for the assessment of national or regional environmental assets. In terms of environmental policy, our accounting framework aims at valuing the contribution of forest lands to fresh water supply, contributing to a more complete valuation of the environmental asset value of forest land. Thanks to a combination of hydrological and economic models, our approach allows organizing hydrological and economic information in a coherent manner, constituting an informed tool to support the design of efficient incentives for forest-owners to manage their land cover towards more water-friendly options. As an example, we apply our hydro-economic model to a real life case study of two reservoirs in Andalusia, Spain, that differ significantly in their use of water. We use available hydrologic and economic data for evaluating the water environmental income at each site. We discuss on the differences found between the two sites and between vegetation types, and we present a sensitivity analysis regarding the main assumptions made in our calculations.

  1. Environmental reporting and accounting in Australia: progress, prospects and research priorities.

    Science.gov (United States)

    van Dijk, Albert; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

    2014-03-01

    Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

  2. Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology

    Directory of Open Access Journals (Sweden)

    Cosmas M Ambe

    2015-09-01

    Full Text Available The overall objective of the paper is to assess the application of environmental management accounting (EMA at Tshwane University of Technology (TUT as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

  3. Environmental reporting and accounting in Australia: Progress, prospects and research priorities

    International Nuclear Information System (INIS)

    Dijk, Albert van; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

    2014-01-01

    Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

  4. Environmental reporting and accounting in Australia: Progress, prospects and research priorities

    Energy Technology Data Exchange (ETDEWEB)

    Dijk, Albert van, E-mail: albert.vandijk@anu.edu.au [Australian National University, Canberra, ACT (Australia); Mount, Richard [Bureau of Meteorology, Hobart, Tasmania (Australia); University of Tasmania, Hobart, Tasmania (Australia); Gibbons, Philip [Australian National University, Canberra, ACT (Australia); Vardon, Michael [Australian Bureau of Statistics, Belconnen, ACT (Australia); Canadell, Pep [CSIRO Marine and Atmospheric Research, Canberra, ACT (Australia)

    2014-03-01

    Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple

  5. The Creative Economy on the Environmental of the Technological Parks and Incubators

    Directory of Open Access Journals (Sweden)

    Ekaterina Emmanuil Inglesis Barcellos

    2016-06-01

    Full Text Available The creative economy has become a key element in generating ideas, products and services being an evolving concept based on creative assets, which modifies the profile of industry and global market, from the partnership between creativity and economics combined with innovation and technology. In Brazil, Technological Parks and Incubators, in turn, have not devoted themselves with real interest in this emerging sector; they are involved primarily with technologies for areas such as biotechnology, environment, embedded electronics, alternative energy, oil, software and, mainly, IT (ICT. This article identifies how the economy and creative industry have changed the entrepreneurial profile in the national and global environment and how these trends are applicable in relation to the environment of the Parks and Incubators for the inclusion of creativity in the current Brazilian scenario. Shows that the creative production promotes skills that constitute the knowledge of Design, Architecture,Cultural Heritage, Media, Culture and Arts, acting democratically, adding knowledge, diversity and differentiation, overcoming social and regional barriers and making social inclusion. It shows that a market segment that involved about US $ 624 billion in 2011, more than doubling between 2002 and 2011, maintains a growth trajectory has only 2% of the featured activities of the Parks aimed at its development and promotion.

  6. Corporate Social and Environmental Responsibility in an Emerging Economy: Through the Lens of Legitimacy Theory

    Directory of Open Access Journals (Sweden)

    Asit Bhattacharyya

    2015-06-01

    Full Text Available Efforts to promote Corporate Social and Environmental Responsibility (CSER require an understanding of stakeholder attitudes toward enhanced responsibility. However, little is known about current attitudes on this subject, or the determinants of these attitudes. This study presents a survey of the attitudes of Indian managers, toward 18 social and 16 key contemporary environmental management issues. The findings indicate that respondents are concerned about a range of issues surrounding social responsibility. With respect to environmental responsibilities, Indian respondents were also strong in their support, and identified a select few issues to be more important over other environmental factors. Results indicated a positive attitude of Indian managers towards CSER. Confirmatory factor analysis (CFA confirmed three distinct social and environmental factors for the respondents and provided a model of managerial attitudes towards CSER.

  7. The effects of performance criteria including accounting, market, and economy on the quality of financial reporting: A case study on Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Mohammad Mahdi Hosseini

    2013-01-01

    Full Text Available This research studies the effects of performance criteria (accounting, market and economy on the quality of financial reporting in Iran. To evaluate the variable financial reporting quality, the scores given to each company are applied based on the checklist introduced by Iranian Association of Certified Public Accountants and used for the disclosure of the information of the annual financial statements of companies. The statistical population of this research consists of the companies listed on Tehran Stock Exchange over the period 2006-2011. This research, which is classified as applied research, uses the methods of multivariate regression test. The data and hypotheses of this research are analyzed and tested using correlation test and means difference test. The results of the tests conducted on 99 companies indicate that there is a significant and positive relation between the rate of return on equity and the equality of financial reporting. There is also a significant and positive relation between earnings per share and the equality of financial reporting. However, there is no relationship between QTOBIN and the equality of financial reporting. Finally, our results indicate there is a significant and positive relation between market value-added and the equality of financial reporting.

  8. Development of concepts for human labour accounting in Emergy Assessment and other Environmental Sustainability Assessment methods

    DEFF Research Database (Denmark)

    Kamp, Andreas; Morandi, Fabiana; Østergård, Hanne

    2016-01-01

    of labour intensive processes and a systematic underestimation of environmental impacts has implications for decision-making. A brief review of the evaluation of human labour in ESAs reveals that only Emergy Assessment (EmA) accounts for labour as standard. Focussing on EmA, we find, however......Human labour is central to the functioning of any human-influenced process. Nevertheless, Environmental Sustainability Assessments (ESAs) do not systematically include human labour as an input. Systematic omission of labour inputs in ESAs may constitute an unfortunate, significant bias in favour......, that there is no agreement on the calculation method for labour. We formalise the calculation of human labour unit emergy values (UEVs) as being the ratio between the emergy resource basis of the labour system and a proxy for labour, with or without allocation to account for different qualities of labour. The formalised...

  9. Redealing the cards: How an eco-industry modifies the political economy of environmental taxes

    International Nuclear Information System (INIS)

    Canton, Joan

    2008-01-01

    This article presents a combined economic-political model of environmental taxation setting. The model introduces a third lobby group - the lobby of an eco-industry - in addition to the traditional lobbies of polluting firms and environmentalists. Pressure groups interact to influence the environmental tax chosen by a regulator maximizing its chances of being reelected. The eco-industry lobby adds a new political contribution toward a higher environmental tax. The imperfectly competitive structure of the eco-industry also modifies the incentives of the usual lobbies. When the foreign environmental policy is constant, environmentalists can be in favor of a decrease in the local tax in order to reduce foreign pollution. We also discuss the formation of alliances between the eco-industry and one of the other lobbies and their potential impact. In general, the impact of lobbying activities on the politically optimal tax is ambiguous and depends on the relative concentration of each pressure group. (author)

  10. Does better environmental performance affect revenues, cost, or both? Evidence from a transition economy

    Czech Academy of Sciences Publication Activity Database

    Earnhart, D.; Lízal, Lubomír

    -, č. 856 (2007), s. 1-44 Keywords : environmental protection * pollution * financial performance Subject RIV: AH - Economics http://www.bus.umich.edu/KresgeLibrary/Collections/Workingpapers/wdi/wp856.pdf

  11. A COMPUTABLE GENERAL EQUILIBRIUM APPROACH TO TRADE AND ENVIRONMENTAL MODELLING IN THE MALAYSIAN ECONOMY

    OpenAIRE

    Al-Amin, Abul Quasem; Jaafar, Abdul Hamid; Siwar, Chamhuri

    2008-01-01

    Environmental pollution is now a serious problem in many developing countries. One approach to mitigate the problem is to implement various pollution control policies. However, due to a lack of adequate quantitative models, the economic impacts and effectiveness of many pollution control policies are still unknown. Therefore, there is a greater need to know whether economic liberalization, trade, environment and social welfare can be joined in one direction under environmental taxation and po...

  12. Integrated economic and environmental accounts for forestry in France. Part I

    International Nuclear Information System (INIS)

    Montagne, Claire; Niedzwiedz, Alexandra

    2010-01-01

    Integrated economic and environmental accounting allows for a comprehensive description of stocks and flows for the forest and forest-related sector. Forest accounts take into consideration both surface area and standing timber of the forest (forest balance). They integrate goods and services produced by the industries (supply-use tables) and measure the carbon stored by the entire forestry ecosystem (carbon balance). This set of data is available in physical and monetary terms. The harmonization and periodicity of these tables on a European scale contribute to better monitoring of resources and activities. It is an excellent tool for structuring information used in analysing and assessing public and private policies. The methodology for these forest accounts under the European standard (Eurostat) together with the main results for the 2000- 2006 period are detailed in a full report (Niedzwiedz and Montagne, 2009). (authors)

  13. Wood-based bioenergy value chain in mountain urban districts: An integrated environmental accounting framework

    International Nuclear Information System (INIS)

    Nikodinoska, Natasha; Buonocore, Elvira; Paletto, Alessandro; Franzese, Pier Paolo

    2017-01-01

    Highlights: • The Sarentino bioenergy value chain (North Italy) was investigated. • A multi-method environmental accounting framework was implemented. • Environmental costs and impacts of a forest bioenergy chain were assessed. • Indicators show a good environmental performance and sustainability. • Linking wood industry and energy production could lower the environmental burden. - Abstract: Using wood biomass for bioenergy production in mountain urban settlements can represent a win–win strategy when it combines a continuous energy provision to households with a sustainable management of local forests, also boosting rural development and stakeholders’ cooperation. In this study, we implemented a multi-method environmental accounting framework aimed at investigating environmental costs and impacts of a bioenergy value chain located in Sarentino Valley (North Italy). This assessment framework encompasses material, energy, and emergy demands as well as main emissions generated at each step of the chain: (1) forestry, (2) logistics, and (3) conversion. The resulting global to local ratios of abiotic material calculated for forestry, logistics, and conversion subsystems show that the global (direct and indirect) consumption of abiotic matter was respectively 3.6, 3.2, and 7.6 times higher than the direct material demand. The Energy Return on Energy Investment (EROI) of wood biomass and wood chips production (37.1 and 22.4) shows a high energy performance of these processes, while the EROI of heat generation (11.35) reflects a higher support of human-driven inputs. The emergy renewable fraction, ranging from 77% to 37% across the value chain, shows a high use of local renewable resources in the bioenergy value chain. The total CO_2 emissions of the bioenergy value chain (4088 t CO_2 yr"−"1) represent only 7.1% of the CO_2 sequestration potential of the Sarentino Valley forest ecosystem, highlighting the capability of the local forests to offset the CO_2

  14. Pesticide Environmental Accounting: a method for assessing the external costs of individual pesticide applications.

    Science.gov (United States)

    Leach, A W; Mumford, J D

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts.

  15. An analysis of the role of nuclear power in Korea under the environmental constraints through energy-economy interaction model

    International Nuclear Information System (INIS)

    Lim, Chae Young

    1998-02-01

    An analysis on the role of nuclear energy system for meeting the future global environmental constraint of CO 2 emission regulation was made using an energy-economy interaction model - EFOM-MACRO-KOREA. In case of carbon taxation which is likely to be adopted as policy measure for CO 2 abatement, the role of nuclear energy for sustainable energy system as well as the economic impacts has been assessed. For the analysis, the energy system optimizations under the various scenarios of tax rate and nuclear installation expansion have been achieved using non-linear programing whose objective function is the summation of discounted utilities of whole periods. As a result, the role of nuclear energy system up to the year 2040 is forecasted. In order to stabilize the carbon emission during the whole period to the emission level of 2005 at business-as-usual scenario, the carbon tax of 400 US dollars per ton of carbon is required. For two scenarios with the same tax scheme and different nuclear installation growth, the smaller the nuclear growth, the more GDP loss and CO 2 emission. Required nuclear energy capacity for stabilization would be over 80 additional nuclear power units. However, the maximum proposed sites in Korea is about 40 units. The realistic limitation to nuclear power expansion would be siting due to the public acceptance. The results shows that the adopted modeling approach is suitable for the impacts analysis of the environmental policy such as carbon tax imposition which affects economy as well as the energy sector

  16. Measuring the Socioeconomic and Environmental Effects of Energy Efficiency Investments for a More Sustainable Spanish Economy

    Directory of Open Access Journals (Sweden)

    Ana Medina

    2016-10-01

    Full Text Available We present here an application of a multisector economic model to simulate the impact of investing in energy-efficiency-related sectors. Given the value chain of energy production shows several aspects to be improved, this paper intends to identify the economic sectors where investment should be allocated in order to reach the targeted energy efficiency levels in the overall economic system. We expect that an improvement in energy efficiency will bring a fall in electricity demand. Simulating these impacts will enable an assessment of the macroeconomic effects of such demand-side changes in Spain. For simulation purposes, we will use input–output methodology, based on data from a Spanish input–output table from the year 2012 that we have constructed. The scenario used for modeling has been obtained from the objectives proposed by the European Union for 2030, specifically the one promoting an increase to at least a 27% increase in energy efficiency compared with the business-as-usual scenario. This demand-side model enables us to measure the potential sector-by-sector growth of the Spanish economy and to calculate households’ expected savings in energy bills due to the implementation of energy efficiency measures. The impacts of employment and CO2 emissions are also quantified as a result of the investments aimed at improving energy efficiency.

  17. Effect of corporate economic performance on firm-level environmental performance in a transition economy

    Czech Academy of Sciences Publication Activity Database

    Earnhart, D.; Lízal, Lubomír

    2010-01-01

    Roč. 46, č. 3 (2010), s. 303-329 ISSN 0924-6460 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:MSM0021620846 Keywords : Czech Republic * environmental protection * financial performance * pollution Subject RIV: AH - Economics Impact factor: 1.297, year: 2010

  18. The Political Economy of Alternative Trade: Social and Environmental Certification in the South African Wine Industry

    Science.gov (United States)

    McEwan, Cheryl; Bek, David

    2009-01-01

    Despite recent critical analyses of the nature and impacts of social and environmental certification, the increasingly complex landscape of voluntary, industry and third-party codes and certification processes that have emerged in specific sectors is poorly understood. In particular, little is known about the potential threats posed by an…

  19. The effect of environmental performance and accounting characteristics to earnings informativeness

    Science.gov (United States)

    Herawaty, V.

    2018-01-01

    The objective of this empirical study is to analyze the influence of environmental performance and company’s accounting characteristics to earnings informativeness proxied by earnings response coefficient (ERC) on manufacturing companies listed on Indonesia Stock Exchange and consistently follow the PROPER assessment in 2010-2014. One of the company’s considerations is to create the green environment reflecting its environmental measures, drawing investors to respond to the company’s environmental performance. The data were obtained from Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange homepage, the company’s annual reports, the decree of the Minister of Environment. The samples used in this research are 27 go public manufacturing companies listed on Indonesia Stock Exchange that consistently follow the PROPER in 2010-2014. The sampling technique used was the purposive method. This research uses multiple regression analysis. The results show that the environmental performance and profitability have a positive influence to earnings informativeness, while leverage has a negative influence to earnings informativeness. Growth opportunities as a control variable has a positive effect on earnings informativeness. This research has proved that the environmental performance is crucial through observing the investors’ reaction in the capital market.

  20. Integrated environmental research and networking of economy and information in rural areas of Finland

    OpenAIRE

    M. LUOSTARINEN

    2008-01-01

    This article uses material from many extensive research projects starting from the construction of the electric power supply network and its water supply systems in northern Finland in 1973-1986, to the Agropolis agricultural strategy and networking for the Loimijoki project. A list of the material and references of the publications is available in Agronet on the Internet. All these projects applied integrated environmental research covering biology, the natural sciences, social sciences, and...

  1. Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

    Directory of Open Access Journals (Sweden)

    Cesare Costantino

    2015-12-01

    Full Text Available At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other information – in monitoring processes connected with target “20”: contribute to identifying activities needed to preserve biodiversity, calculating the associated costs and eventually assessing funding needs. In particular, EPEA and ReMEA are valuable accounting tools for providing data on biodiversity expenditure. The high quality of the information provided by these accounts makes them good candidates for being adopted world-wide within the Convention’s monitoring processes. Enhanced interaction between statisticians and officials from ministries of environment would be crucial to reach significant advancement towards standardization of the information used in support of the Convention.

  2. Integrating Environmental Science and the Economy: Innovative Partnerships between the Private Sector and Research Infrastructures

    Directory of Open Access Journals (Sweden)

    Abad Chabbi

    2017-08-01

    Full Text Available The present paper is a preliminary analysis of the funding, organizational culture, environmental, and innovation challenges that are currently faced by Environmental Research Infrastructures (ERI and private enterprises working together. We contend there is a strong case for building creative collaboration models across these sectors that also require to new management tools to effectively generate economically-driven solutions to the global society at large in the face of climate change. To that end, public/private stakeholders that are likely to partner to address climate change also face new frontiers in how they will structurally and organizationally work together. We explore these issues around changing political, scientific, commercial environments; partnerships models; barriers in bridging these communities; and the role of formal project management processes. There is no one solution to fit all conditions that can bring together a specific public/private enterprise that incorporates a research infrastructure. However, we have provided two examples of collaborative models of public/private enterprises to highlight how these issues can be addressed, and to foster future dynamic and creative solutions to this problem.

  3. Pesticide Environmental Accounting: A method for assessing the external costs of individual pesticide applications

    International Nuclear Information System (INIS)

    Leach, A.W.; Mumford, J.D.

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts. - A method to estimate the external costs of a pesticide application based on the ecotoxicology, environmental behaviour and application rate of an active ingredient

  4. Fuel Economy Label and CAFE Data

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Engine and Vehicle Compliance Certification and Fuel Economy Inventory contains measured emissions and fuel economy compliance information for light duty...

  5. The Interplay between Social and Environmental Degradation in the Development of the International Political Economy*

    Directory of Open Access Journals (Sweden)

    Robert Biel

    2015-08-01

    Full Text Available This article considers capitalism as a dissipative system, developing at the expense of exporting disorder into two sorts of ‘environment’: the physical ecosystem; and a subordinate area of society which serves to nourish mainstream order without experiencing its benefits. Particularly significant is the relationship between the two forms of dissipation. The paper begins by assessing the dangers of translating systems theory into social relations, concluding that the project is nevertheless worthwhile, provided that exploitation and struggle are constantly borne in mind. Exploring the concepts of ‘core’ and ‘periphery,’ the paper highlights the contradictory nature of an attribute of chaos which is both ascribed to the out-group, and also really exported to it. If the core’s growth merely destroyed peripheral order, the entropy of capitalism would be starkly exposed in the form of an exhaustion of future room for maneuver. This problem can be kept at bay by maintaining a self-reproducing ‘low’ order within the subordinate social system; however the fundamental entropy is still there, and will sooner or later manifest itself in the shape of threats to the sustainability of that subordinate system. At the level of the international political economy (IPE, this dialectic unfolds against the background of a ‘lumpy’ development whereby (following structural crises order can be reconstituted, but at a cost which must be absorbed somewhere. In the case of the post-World War II reordering, this cost was massively exported to the physical environment. Since a high level of ecological depletion now appears permanently embedded within the capitalist IPE, future major efforts of order-building cannot rely on this dimension to the same degree, and must instead access some new forms of dissipative relationship with the social environment. The paper argues that this is the fundamental significance of the ‘sustainable development’ discourse: it

  6. SOLAR POWER PLANTS IN THE EU. AN ENVIRONMENTALLY-FRIENDLY ENGINE FOR THE EUROPEAN ECONOMIES

    Directory of Open Access Journals (Sweden)

    Mircea SAVEANU

    2014-10-01

    Full Text Available We establish that the European Union is facing severe ecological problems, by analysing the ecological footprint of selected member states. Many of these problems are related to carbon and carbon equivalent emissions, some of which are generated by fossil fuel power plants. It is then shown that the European Union has potential in the solar power renewable energy sector. Finally, we calculate roughly how much land would be necessary in order to replace fossil fuel power plants, as well as nuclear plants, which are largely seen as environmentally dangerous. It is concluded that developing this alternative energy sector would help improve the ecological sustainability of the Union, by diminishing a significant part of its carbon footprint.

  7. Modeling of similar economies

    Directory of Open Access Journals (Sweden)

    Sergey B. Kuznetsov

    2017-06-01

    Full Text Available Objective to obtain dimensionless criteria ndash economic indices characterizing the national economy and not depending on its size. Methods mathematical modeling theory of dimensions processing statistical data. Results basing on differential equations describing the national economy with the account of economical environment resistance two dimensionless criteria are obtained which allow to compare economies regardless of their sizes. With the theory of dimensions we show that the obtained indices are not accidental. We demonstrate the implementation of the obtained dimensionless criteria for the analysis of behavior of certain countriesrsquo economies. Scientific novelty the dimensionless criteria are obtained ndash economic indices which allow to compare economies regardless of their sizes and to analyze the dynamic changes in the economies with time. nbsp Practical significance the obtained results can be used for dynamic and comparative analysis of different countriesrsquo economies regardless of their sizes.

  8. The role of coal in the US energy economy: Interfuel competition, environmental concerns, and the impact of utility restructuring

    International Nuclear Information System (INIS)

    Raschke, M.G.

    1988-01-01

    This paper briefly examines the role coal plays in the US energy economy and its competition with nuclear power, and then in greater detail the impact of environmental regulation, changes in utility regulation, and inter fuel competition on the future of coal. The US as the world's number two coal producer, shares many of the same problems and concerns as China, the world's number one coal producer. The use of coal in electric generation has been and will continue to be the only growth sector for the coal industry. The steel industry remains in permanent long-term decline. Forecasts vary, but there are indications that even in conservative forecasts, there is more down side risk than upside potential. Poor performance in the nuclear power sector can be expected to favorably impact coal consumption in the long term. Continued escalation of operating costs could erode any cost advantage that nuclear plants currently enjoy. However, environmental concerns could also escalate operating costs for coal fired plants. Also, concern over the greenhouse effect may lead policy makers to reexamine the nuclear option of inherently safe reactors. The greatest challenge to expanded use of coal comes from environmental concerns. Acid rain is a complex political, economic, and scientific issue. Clean coal technologies are seen by many as the answer to the threat posed by various forms of clean air legislation and regulation. Significant changes in the regulatory environment for electric and gas utilities and technological developments are likely in the 1990's to alter the nature of the electric generation industry

  9. Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries

    OpenAIRE

    Tanaka Nakasone, Gustavo

    2015-01-01

    This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental  accounting system will allow companies  to properly quantify and  report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues i...

  10. Regional Priorities of Green Economy

    Directory of Open Access Journals (Sweden)

    Sergey Nikolayevich Bobylev

    2015-06-01

    Full Text Available The article is dedicated to transforming the economy of Russian regions to a green economy, which is an essential factor for the sustainable development. This is important not only for Russia but the whole world because our country has the great natural capital and provides important environmental services that support the planet biosphere. Based on the analysis of economic, social and ecological statistical data and Human Development Index (HDI we have shown that the development of Russian Federal Districts is very unbalanced and each Russian region has its own way to new economic model. For instance, it is necessary to increase the well-being in the North Caucasus Federal District, it is important to reach higher life expectancy at birth in the Siberian and the Far Eastern Districts. It is necessary to move from the «brown» economy to a green one by using the human capital (building a knowledge economy, by applying Best Available Technologies (Techniques, by investing in efficiency of use of natural resources and by increasing energy efficiency. The transition to a green economy will help to achieve social equity and the development of human potential; it helps to move from the exploitation of non-renewable natural capital to renewable human capital. All these socio-economic measures should give decoupling effect, make risks lower, reduce the exploitation of natural capital, stop the environmental degradation and prevent the ecological crisis. Transition to the green economic model has to be accompanied by new economic development indicators, which take into account social and environmental factors.

  11. Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    Science.gov (United States)

    Schaltegger, Stefan

    2013-01-01

    Accounting has been accused of being a cause of unsustainable management, but is also seen as being a means to support corporate sustainability and improvement. In both views the introduction of environmental and sustainability topics in accounting education is widely supported. The main finding from the study by Wynder, Wellner, and Reinhard…

  12. The environmental comparison of landfilling vs. incineration of MSW accounting for waste diversion

    International Nuclear Information System (INIS)

    Assamoi, Bernadette; Lawryshyn, Yuri

    2012-01-01

    Highlights: ► Residential waste diversion initiatives are more successful with organic waste. ► Using a incineration to manage part of the waste is better environmentally. ► Incineration leads to more power plant emission offsets. ► Landfilling all of the waste would be preferred financially. - Abstract: This study evaluates the environmental performance and discounted costs of the incineration and landfilling of municipal solid waste that is ready for the final disposal while accounting for existing waste diversion initiatives, using the life cycle assessment (LCA) methodology. Parameters such as changing waste generation quantities, diversion rates and waste composition were also considered. Two scenarios were assessed in this study on how to treat the waste that remains after diversion. The first scenario is the status quo, where the entire residual waste was landfilled whereas in the second scenario approximately 50% of the residual waste was incinerated while the remainder is landfilled. Electricity was produced in each scenario. Data from the City of Toronto was used to undertake this study. Results showed that the waste diversion initiatives were more effective in reducing the organic portion of the waste, in turn, reducing the net electricity production of the landfill while increasing the net electricity production of the incinerator. Therefore, the scenario that incorporated incineration performed better environmentally and contributed overall to a significant reduction in greenhouse gas emissions because of the displacement of power plant emissions; however, at a noticeably higher cost. Although landfilling proves to be the better financial option, it is for the shorter term. The landfill option would require the need of a replacement landfill much sooner. The financial and environmental effects of this expenditure have yet to be considered.

  13. Livelihoods and the economy

    International Development Research Centre (IDRC) Digital Library (Canada)

    better lives. IDRC's support for economic research has helped governments steer national eco-nomies toward growth, level the playing field for busi- ... special treatment and accounting stan- dards were ... part alongside men in all activities,.

  14. Political Economy of Finance

    NARCIS (Netherlands)

    Perotti, E.

    2013-01-01

    This survey reviews how a recent political economy literature helps explaining variation in governance, competition, funding composition and access to credit. Evolution in political institutions can account for financial evolution, and appear critical to explain rapid changes in financial structure,

  15. Environmental Accounts of the Netherlands. Greenhouse gas emissions by Dutch economic activities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-08-15

    Climate change is one of the major global challenges of our time. There is abundant scientific evidence that the emission of greenhouse gases caused by economic activities contributes to climate change. Accelerating emissions of carbon dioxide, methane, and other greenhouse gases since the beginning of the 20th century have increased the average global temperature by about 0.8C and altered global precipitation patterns. Combustion of fossil fuels, deforestation, but also specific agricultural activities and industrial processes are the main drivers of the increased emission of greenhouse gasses. Enhanced concentrations of greenhouse gasses in the atmosphere will increase global temperatures by radiative forcing. Likewise, climate change has a direct impact on all kinds of economic processes. These impacts may be positive or negative, but it is expected that the overall impact will be primarily negative. In order to design effective mitigation policies, one must have a good conception of the economic driving forces of climate change. The air emission accounts can be used to analyse the environmental implications in terms of greenhouse gas emissions, of production and consumption patterns. Because of their compatibility with the national accounts, greenhouse gas data can be directly linked to the economic drivers of global warming. There are several frameworks for estimating the greenhouse gas emissions for a country, yielding different results. Well-known are the emissions reported to the UNFCCC (United National Framework Convention on Climate Change) in particular under the Kyoto Protocol, but also environment statistics as well as the air emission accounts provide independent greenhouse gas estimates. The differences are not the result of disputes about the accuracy of the estimates themselves, but arise from different interpretations of what has to be counted. The inclusion or exclusion of certain elements depends on the concepts and definitions that underlie

  16. A goal programming approach for a joint design of macroeconomic and environmental policies: a methodological proposal and an application to the Spanish economy.

    Science.gov (United States)

    André, Francisco J; Cardenete, M Alejandro; Romero, Carlos

    2009-05-01

    The economic policy needs to pay increasingly more attention to the environmental issues, which requires the development of methodologies able to incorporate environmental, as well as macroeconomic, goals in the design of public policies. Starting from this observation, this article proposes a methodology based upon a Simonian satisficing logic made operational with the help of goal programming (GP) models, to address the joint design of macroeconomic and environmental policies. The methodology is applied to the Spanish economy, where a joint policy is elicited, taking into consideration macroeconomic goals (economic growth, inflation, unemployment, public deficit) and environmental goals (CO(2), NO( x ) and SO( x ) emissions) within the context of a computable general equilibrium model. The results show how the government can "fine-tune" its policy according to different criteria using GP models. The resulting policies aggregate the environmental and the economic goals in different ways: maximum aggregate performance, maximum balance and a lexicographic hierarchy of the goals.

  17. Collaborative Economy

    DEFF Research Database (Denmark)

    collaborative economy and tourism Dianne Dredge and Szilvia Gyimóthy PART I - Theoretical explorations 2.Definitions and mapping the landscape in the collaborative economy Szilvia Gyimóthy and Dianne Dredge 3.Business models of the collaborative economy Szilvia Gyimóthy 4.Responsibility and care...... in the collaborative economy Dianne Dredge 5.Networked cultures in the collaborative economy Szilvia Gyimóthy 6.Policy and regulatory perspectives in the collaborative economy Dianne Dredge PART II - Disruptions, innovations and transformations 7.Regulating innovation in the collaborative economy: An examination...... localities of tourism Greg Richards 11.Collaborative economy and destination marketing organizations: A systems approach Jonathan Day 12.Working within the Collaborative Tourist Economy: The complex crafting of work and meaning Jane Widtfeldt Meged and Mathilde Dissing Christensen PART - III Encounters...

  18. Managing water to protect fish: A review of California's environmental water account, 2001-2005

    Science.gov (United States)

    Brown, L.R.; Kimmerer, W.; Brown, R.

    2009-01-01

    The Sacramento-San Joaquin Delta, the landward reach of the San Francisco Estuary, provides habitat for threatened delta smelt, endangered winter-run Chinook salmon, and other species of concern. It is also the location of huge freshwater diversion facilities that entrain large numbers of fish. Reducing the entrainment of listed fishes into these facilities has required curtailment of pumping, reducing the reliability of water deliveries. We reviewed the first 5 years (2001-2005) of the Environmental Water Account (EWA), a program instituted to resolve conflicts between protecting listed fishes and providing a reliable water supply. The EWA provided fishery agencies with control over 0.2-0.4 km3 of water to be used for fish protection at no cost to users of exported water, and fish agencies guaranteed no disruption of water supply for fish protection. The EWA was successful in reducing uncertainty in water supply; however, its contribution to the recovery of listed fishes was unclear. We estimated the effectiveness of the EWA to be modest, increasing the survival of winter-run Chinook salmon by 0-6% (dependent on prescreen mortality), adult delta smelt by 0-1%, and juvenile delta smelt by 2-4%. Allocating EWA water for a single life stage of one species could provide larger gains in survival. An optimally allocated EWA of equal size to the median of the first 5 years could increase abundance of juvenile delta smelt up to 7% in the springs of dry years. If the EWA is to become a long-term program, estimates of efficacy should be refined. If the program is to be held accountable for quantitative increases in fish populations, it will be necessary to integrate scientific, possibly experimental, approaches. ?? 2008 Springer Science+Business Media, LLC.

  19. Markets for renewable energy and pollution emissions: Environmental claims, emission-reduction accounting, and product decoupling

    International Nuclear Information System (INIS)

    Moore, Michael R.; Lewis, Geoffrey McD.; Cepela, Daniel J.

    2010-01-01

    Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO 2 and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices.

  20. Markets for renewable energy and pollution emissions. Environmental claims, emission-reduction accounting, and product decoupling

    Energy Technology Data Exchange (ETDEWEB)

    Moore, Michael R.; Cepela, Daniel J. [University of Michigan, MI (United States); Lewis, Geoffrey McD. [University of Waterloo, ON (Canada)

    2010-10-15

    Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO{sub 2} and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices. (author)

  1. Markets for renewable energy and pollution emissions: Environmental claims, emission-reduction accounting, and product decoupling

    Energy Technology Data Exchange (ETDEWEB)

    Moore, Michael R., E-mail: micmoore@umich.ed [University of Michigan, MI (United States); Lewis, Geoffrey McD. [University of Waterloo, ON (Canada); Cepela, Daniel J. [University of Michigan, MI (United States)

    2010-10-15

    Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO{sub 2} and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices.

  2. CURRENT TRENDS IN THE KNOWLEDGE ECONOMY

    Directory of Open Access Journals (Sweden)

    Ciprian Ionel HRETCANU

    2015-07-01

    Full Text Available In this paper we discuss various aspects of the current economy known as the knowledge economy. Also we will review two indicators of this new economy, because these indicators presents a general plan on access, use and degree of diffusion of knowledge. Then, based on these indicators and taking into account other aspects, we outline the structure relations between "new economy" and "digital economy". Finally we present the main types of business existing in the digital economy.

  3. Ethical Dilemmas in Protecting Susceptible Subpopulations From Environmental Health Risks: Liberty, Utility, Fairness, and Accountability for Reasonableness

    Science.gov (United States)

    Resnik, David B.; MacDougall, D. Robert; Smith, Elise M.

    2018-01-01

    Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning policy choices; and (3) argue that an approach to public decision making known as accountability for reasonableness can complement theories of justice in establishing acceptable environmental health risks for the general population and susceptible subpopulations. Since accountability for reasonableness focuses on the fairness of the decision-making process, not the outcome, it does not guarantee that susceptible subpopulations will receive a maximum level of protection, regardless of costs or other morally relevant considerations. PMID:29466133

  4. The genesis of an ‘interesting’ and important social and environmental accounting conversation: Celebrating the contribution of professor David Owen to social and environmental accounting and auditing (SEAA) research and practice

    NARCIS (Netherlands)

    O'Dwyer, B.

    2011-01-01

    This paper reflects on the nature of ‘interesting’ research in the context of the contributions Professor David Owen has made to the social and environmental accounting and auditing (SEAA) research field over his academic career. The paper reviews some of Professor Owen's key research themes and

  5. An Empirical Study on Key Indicators of Environmental Quality: Green Budgeting - a Catalyst for Sustainable Economy and a Factor for Institutional Change

    Directory of Open Access Journals (Sweden)

    Violeta – Maria Cimpoeru

    2012-06-01

    Full Text Available This paper presents the phenomenon of institutional change through the implementation of sustainable strategies of medium-term budgeting, having as an effect the growth of opportunity to attract proper resources for social and environmental programs. The study analyzes green budget practices and suggests several ways to use them in order to ensure consistency in implementing key elements of sustainable economy. Thus, we conducted an empirical study to explain the decisive factors impact (greenhouse gas emissions and national income on health expenditure and we obtained statistically significant positive relationship, suggesting that green budgeting is an important factor for sustainable economy. The reasons behind the introduction of a sustainable perspective for budgeting in any country are important since they will dictate, to a large extent, the way the medium term budgeting will be institutionalized

  6. Megatrend environmental innovation. On the ecological modernization of economy and government; Megatrend Umweltinnovation. Zur oekologischen Modernisierung von Wirtschaft und Staat

    Energy Technology Data Exchange (ETDEWEB)

    Jaenicke, M.

    2008-07-01

    The book is based on recent publications on the topics environmental innovations and ecological modernization. The 6 chapters cover the following topics: environmental innovation as a megatrend; ecological modernization - new perspectives; trendsetting within the ''regulative capitalism'' - the example of environmental-politics in several pioneer countries; new approaches of environmental politics control - environmental integration in Germany as an example; steps on the way toward an ''environmental government'' - environmental integration in Germany as an example; challenges within the German environmental politics.

  7. Collaborative Economy

    DEFF Research Database (Denmark)

    that are emerging from them, and how governments are responding to these new challenges. In doing so, the book provides both theoretical and practical insights into the future of tourism in a world that is, paradoxically, becoming both increasingly collaborative and individualized. Table of Contents Preface 1.The...... collaborative economy and tourism Dianne Dredge and Szilvia Gyimóthy PART I - Theoretical explorations 2.Definitions and mapping the landscape in the collaborative economy Szilvia Gyimóthy and Dianne Dredge 3.Business models of the collaborative economy Szilvia Gyimóthy 4.Responsibility and care...... in the collaborative economy Dianne Dredge 5.Networked cultures in the collaborative economy Szilvia Gyimóthy 6.Policy and regulatory perspectives in the collaborative economy Dianne Dredge PART II - Disruptions, innovations and transformations 7.Regulating innovation in the collaborative economy: An examination...

  8. Collaborative Economy

    DEFF Research Database (Denmark)

    collaborative economy and tourism Dianne Dredge and Szilvia Gyimóthy PART I - Theoretical explorations 2.Definitions and mapping the landscape in the collaborative economy Szilvia Gyimóthy and Dianne Dredge 3.Business models of the collaborative economy Szilvia Gyimóthy 4.Responsibility and care...... and similar phenomena are among these collective innovations in tourism that are shaking the very bedrock of an industrial system that has been traditionally sustained along commercial value chains. To date there has been very little investigation of these trends, which have been inspired by, amongst other...... in the collaborative economy Dianne Dredge 5.Networked cultures in the collaborative economy Szilvia Gyimóthy 6.Policy and regulatory perspectives in the collaborative economy Dianne Dredge PART II - Disruptions, innovations and transformations 7.Regulating innovation in the collaborative economy: An examination...

  9. The significance of renewable energy use for economic output and environmental protection: evidence from the Next 11 developing economies.

    Science.gov (United States)

    Paramati, Sudharshan Reddy; Sinha, Avik; Dogan, Eyup

    2017-05-01

    Increasing economic activities in developing economies raise demand for energy mainly sourced from conventional sources. The consumption of more conventional energy will have a significant negative impact on the environment. Therefore, attention of policy makers has recently shifted towards the promotion of renewable energy generation and uses across economic activities to ensure low carbon economy. Given the recent scenario, in this paper, we aim to examine the role of renewable energy consumption on the economic output and CO 2 emissions of the next fastest developing economies of the world. The study employs several robust panel econometric models by using annual data from 1990 to 2012. Empirical findings confirm the significant long-run association among the variables. Similarly, results show that renewable energy consumption positively contributes to economic output and has an adverse effect on CO 2 emissions. Given our findings, we suggest policy makers of those economies to initiate further effective policies to promote more renewable energy generation and uses across economic activities to ensure sustainable economic development.

  10. The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool

    Directory of Open Access Journals (Sweden)

    Doorasamy Mishelle

    2016-01-01

    Full Text Available The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.

  11. Environmental accounting of eco-innovations through environmental input-output analysis : The case of hydrogen and fuel cells buses

    NARCIS (Netherlands)

    Cantono, Simona; Heijungs, Reinout; Kleijn, Réne

    The introduction of environmentally friendly innovations in both transport and energy sectors are included in the list of priorities of the European Union political agenda. This paper investigates the environmental consequences of the introduction of hydrogen and fuel cells technology in the

  12. A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    Science.gov (United States)

    Larrinaga, Carlos

    2013-01-01

    In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and,…

  13. Meeting energy demand in a developing economy without damaging the environment. A case study in Sabah, Malaysia, from technical, environmental and economic perspectives

    Energy Technology Data Exchange (ETDEWEB)

    Koh, Siong Lee; Lim, Yun Seng [Department of Physical Science, Electrical and Electronic Engineering, Tunku Abdul Rahman University (Malaysia)

    2010-08-15

    The challenges faced by the developing countries are unique in that they need to meet the increasing energy demands for their economic growths at a competitive price without damaging the environments. In this paper, a case study on the electricity demand issue in Sabah, Malaysia, is presented to investigate potential solutions in addressing this current need for a typical developing economy from the technical, economical and environmental perspectives. Sabah, one of the 13 states in Malaysia, is currently experiencing a serious power shortage, especially at the east coast. A 300 MW coal plant is proposed by the electricity utility company. However, the proposal has been rejected in the past several years due to the negative environmental impacts of the plant. In this paper, a number of alternative solutions were evaluated and proposed with respect to the viability of technologies, financial return and minimum environmental impact in terms of GHG emission. (author)

  14. Investigation of the influence of physical and chemical properties of biodiesel in the fuel economy, energy and environmental performance of motor diesel

    Directory of Open Access Journals (Sweden)

    Korpach А.

    2016-08-01

    Full Text Available Due to exhaustion of world energy reserves and significant environmental pollution by harmful substances, current research aimed at determining the effectiveness of alternative fuels. In the article compare two samples of biodiesel and studied their physical and chemical properties accordance with International Standard. Effect of different samples of biodiesel in fuel economy, energy and environmental performance automotive diesel determined by the bench tests of 4CH11,0/12.5 (D-241 diesel. The difference between physical and chemical properties of two biodiesel samples influenced to the fuel efficiency and environmental performance of the diesel. Operation on biodiesel with higher density and kinematic viscosity provide increases of maximum power and torque and increase fuel consumption. It also increases the concentration of nitrogen oxides in exhaust gases and it opacity. The results allow evaluate how the deviation of physical and chemical properties of biodiesel could affect the operational performance of the engine.

  15. Meeting energy demand in a developing economy without damaging the environment-A case study in Sabah, Malaysia, from technical, environmental and economic perspectives

    International Nuclear Information System (INIS)

    Koh, Siong Lee; Lim, Yun Seng

    2010-01-01

    The challenges faced by the developing countries are unique in that they need to meet the increasing energy demands for their economic growths at a competitive price without damaging the environments. In this paper, a case study on the electricity demand issue in Sabah, Malaysia, is presented to investigate potential solutions in addressing this current need for a typical developing economy from the technical, economical and environmental perspectives. Sabah, one of the 13 states in Malaysia, is currently experiencing a serious power shortage, especially at the east coast. A 300 MW coal plant is proposed by the electricity utility company. However, the proposal has been rejected in the past several years due to the negative environmental impacts of the plant. In this paper, a number of alternative solutions were evaluated and proposed with respect to the viability of technologies, financial return and minimum environmental impact in terms of GHG emission.

  16. The Dutch Economy 2009

    International Nuclear Information System (INIS)

    2010-09-01

    In the series 'The Dutch Economy' the Dutch Statistical Office describes and analyzes annual developments in enterprises, households and governments, and with respect to employment and the environment. One of the subjects is 'Economy and Environment' with the sub-topics 'Resources and Energy', 'Emissions' and 'Environmental Taxes'. Furthermore, in articles on specific themes current economic issues are discussed. One of those themes has the title 'Share of renewable energy in the Netherlands is still small'. [nl

  17. Management and Accounting in English Higher Education Influenced by Environmental and Academia-Specific Factors

    Science.gov (United States)

    von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled

    2012-01-01

    This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…

  18. Environmental services coupled to food products and brands: food companies interests and on-farm accounting.

    Science.gov (United States)

    Kempa, Daniela

    2013-09-01

    Much research has been carried out on governmental support of agri environmental measures (AEM). However, little is known about demands on and incentives from the commercial market for environmental contributions of the farmers. The factors farm structures, level of remuneration and legal framework have been thoroughly investigated. However, demands of the food industry for environmentally friendly goods(1) and their effects on farmers' decisions have not yet been analyzed. Leading companies in the food industry have observed an increasing consumer awareness and, due to higher competition, see an additional need to communicate environmental benefits which result from either organic production methods or agri-environmental measures. To address this research deficit, two case studies were carried out. The first case study is a survey aimed at the industrial food producers' demands with regards to the environmental performance of supplying farms. Concurrently, within a second survey farmers were questioned to find out what conditions are required to implement agri-environmental measures beyond cross compliance and document their environmental performance. This article presents the outcomes of the first case study. The results show that food companies have an interest in the documentation of environmental benefits of supplying farms for their marketing strategies. Provision of support by finance or contract-design is also seen as appropriate tool to promote an environmentally friendly production. In turn the food producers' demand and support for documented environmental services can have a positive influence on farmers' decisions for implementation and documentation of these services. Thus, the surveys provide essential findings for further development of documentation strategies for environmental benefits within the supply chain. Copyright © 2012 Elsevier Ltd. All rights reserved.

  19. Knowledge Economy

    OpenAIRE

    Kerr, Aphra; O Riain, Sean

    2009-01-01

    We examine a number of key questions regarding this knowledge economy. First, we look at the origin of the concept as well as early attempts to define and map the knowledge economy empirically. Second, we examine a variety of perspectives on the socio-spatial organisation of the knowledge economy and approaches which link techno-economic change and social-spatial organisation. Building on a critique of these perspectives, we then go on to develop a view of a knowledge economy that is conteste...

  20. Analysis of methods for evaluating environmental costs: a view from environmental accounting research. case: construction of highway, vía al mar Cartagena-Barranquilla section 1

    Directory of Open Access Journals (Sweden)

    José Julio Vergara Arrieta

    2016-11-01

    Full Text Available This document is the first breakthrough in the research project entitled “Measurement and assessment of social and environmental costs of Dual Carriageway Vía al Mar Cartagena- Barranquilla section 1 Barrio Crespo – Entrance Villages Tierra Baja and Puerto Rey” funded by the University of San Buenaventura Cartagena. In it the conclusions of the search and theoretical-critical analysis of the different methods, methodologies or techniques that address the issue of valuation of environmental quality in order to develop the first approaches to valuation exercise environmental costs are collected. The position for the present analysis is adopted from an investigative standpoint of accounting field, based on performing and / or environmental reality heterodox approaches.

  1. Collaborative Economy and Tourism

    DEFF Research Database (Denmark)

    Dredge, Dianne; Gyimóthy, Szilvia

    2017-01-01

    The digital collaborative economy is one of the most fascinating developments to have claimed our attention in the last decade. Not only does it defy clear definition, but its historical links back to non-monetised sharing and gift economies and its contemporary foundations in monetising idling...... or spare capacity make it difficult to theorise. In this chapter, we lay the foundation for a social science approach to the exploration of the collaborative economy and its relationship with tourism. We argue that “collaborative” and “economy” should be conceptualised in a broad and inclusive manner...... in order to avoid narrow theorisations and blinkered accounts that focus only on digitally-mediated, monetised transactions. A balance between individual and collective dimensions of the collaborative economy is also necessary if we are to understand its societal implications....

  2. 低碳经济下企业碳会计体系构建研究%Construction of Carbon Accounting System in Enterprises in a Low-carbon Economy

    Institute of Scientific and Technical Information of China (English)

    肖序; 郑玲

    2011-01-01

    As a kind of new economic model, the development of low-carbon economy has brought not only opportunities to businesses to address global climate change and sustainable development, but also great distress and challenge for the accounting system in enterprises. Thus, based on the latest research achievements, this paper makes a preliminary study of a number of issues of carbon emission and trading accounting in enterprises in a low-carbon economy. This paper argues that the carbon accounting system in enterprises is constituted by the carbon financial accounting system and the carbon management accounting system. The former covers recognition and measurement, accounting, information disclosure of carbon accounting in a low-carbon economy; the core contains the kind of assets the carbon emission is confirmed to be, the content and approach of information disclosure, etc. The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting. Through the discussion about theory origin and practice development, basic concept and system boundary, subject classification and logical relationship, research content and disclosure mode of the carbon accounting system, this paper provides necessary principles and relevant recommendations for the construction of the carbon accounting standard in China.%作为一种正在兴起的全新经济模式,低碳经济的发展给企业应对全球气候变化和可持续发展带来了机遇,但同时也给企业会计系统带来了巨大的困扰和挑战.由此,在国内外最近研究进展的基础上,本文对低碳经济背景下企业碳排放与交易会计的相关问题进行了初步研究.认为,企业碳会计体系由碳财务会计体系与碳管理会计体系构成.前者研究内容涵盖低碳经济途径下企业碳会计确认与计量、会计处理、信息披露等,其核心是碳排放权确认为

  3. Assessing the environmental performance of English arable and livestock holdings using data from the Farm Accountancy Data Network (FADN).

    Science.gov (United States)

    Westbury, D B; Park, J R; Mauchline, A L; Crane, R T; Mortimer, S R

    2011-03-01

    Agri-environment schemes (AESs) have been implemented across EU member states in an attempt to reconcile agricultural production methods with protection of the environment and maintenance of the countryside. To determine the extent to which such policy objectives are being fulfilled, participating countries are obliged to monitor and evaluate the environmental, agricultural and socio-economic impacts of their AESs. However, few evaluations measure precise environmental outcomes and critically, there are no agreed methodologies to evaluate the benefits of particular agri-environmental measures, or to track the environmental consequences of changing agricultural practices. In response to these issues, the Agri-Environmental Footprint project developed a common methodology for assessing the environmental impact of European AES. The Agri-Environmental Footprint Index (AFI) is a farm-level, adaptable methodology that aggregates measurements of agri-environmental indicators based on Multi-Criteria Analysis (MCA) techniques. The method was developed specifically to allow assessment of differences in the environmental performance of farms according to participation in agri-environment schemes. The AFI methodology is constructed so that high values represent good environmental performance. This paper explores the use of the AFI methodology in combination with Farm Business Survey data collected in England for the Farm Accountancy Data Network (FADN), to test whether its use could be extended for the routine surveillance of environmental performance of farming systems using established data sources. Overall, the aim was to measure the environmental impact of three different types of agriculture (arable, lowland livestock and upland livestock) in England and to identify differences in AFI due to participation in agri-environment schemes. However, because farm size, farmer age, level of education and region are also likely to influence the environmental performance of a

  4. Methodological Approaches for Estimating Gross Regional Product after Taking into Account Depletion of Natural Resources, Environmental Pollution and Human Capital Aspects

    Directory of Open Access Journals (Sweden)

    Boris Alengordovich Korobitsyn

    2015-09-01

    Full Text Available A key indicator of the System of National Accounts of Russia at a regional scale is Gross Regional Product characterizing the value of goods and services produced in all sectors of the economy in a country and intended for final consumption, capital formation and net exports (excluding imports. From a sustainability perspective, the most weakness of GRP is that it ignores depreciation of man-made assets, natural resource depletion, environmental pollution and degradation, and potential social costs such as poorer health due to exposure to occupational hazards. Several types of alternative approaches to measuring socio-economic progress are considering for six administrative units of the Ural Federal District for the period 2006–2014. Proposed alternatives to GRP as a measure of social progress are focused on natural resource depletion, environmental externalities and some human development aspects. The most promising is the use of corrected macroeconomic indicators similar to the “genuine savings” compiled by the World Bank. Genuine savings are defined in this paper as net savings (net gross savings minus consumption of fixed capital minus the consumption of natural non-renewable resources and the monetary evaluations of damages resulting from air pollution, water pollution and waste disposal. Two main groups of non renewable resources are considered: energy resources (uranium ore, oil and natural gas and mineral resources (iron ore, copper, and aluminum. In spite of various shortcomings, this indicator represents a considerable improvement over GRP information. For example, while GRP demonstrates steady growth between 2006 and 2014 for the main Russian oil- and gas-producing regions — Hanty-Mansi and Yamalo-Nenets Autonomous Okrugs, genuine savings for these regions decreased over all period. It means that their resource-based economy could not be considered as being on a sustainable path even in the framework of

  5. Towards a New Information System for Farm Management: Changing the Accounting System for Better Environmental Reporting

    OpenAIRE

    Bremmers, Harry J.

    2002-01-01

    The paper aims at confronting traditional (fiscal) reporting with the administrative requirements in modern farm management. It aims especially at formulating leading indicators for management and control with respect to environmental issues.

  6. The Collaborative Economy

    DEFF Research Database (Denmark)

    Avital, Michel; Andersson, Magnus; Nickerson, Jeffrey

    2014-01-01

    An economy based on the exchange of capital, assets and services between individuals has grown significantly, spurred by proliferation of internet-based platforms that allow people to share underutilized resources and trade with reasonably low transaction costs. The movement toward this economy...... of “sharing” translates into market efficiencies that bear new products, reframe established services, have positive environmental effects, and may generate overall economic growth. This emerging paradigm, entitled the collaborative economy, is disruptive to the conventional company-driven economic paradigm...... as evidenced by the large number of peer-to-peer based services that have captured impressive market shares sectors ranging from transportation and hospitality to banking and risk capital. The panel explores economic, social, and technological implications of the collaborative economy, how digital technologies...

  7. Transport and environmental sustainability: An adapted SPE approach for modelling interactions between transport, infrastructure, economy and environment

    Energy Technology Data Exchange (ETDEWEB)

    Verhoef, Erik; Van den Bergh, Jeroen [Department of Spatial Economics, Faculty of Economics and Econometrics, Free University Amsterdam, Amsterdam (Netherlands)

    1994-05-01

    The present paper aims at shedding some light on the concept of `sustainable transport`. Within the context of a sustainable development, the consequences of interdependencies between transport, infrastructure, economy and environment for the formulation of optimal regulatory policies are investigated. The Spatial Price Equilibrium approach is adapted for the analysis of sustainable spatio-economic development, and for the evaluation of first-best and second-best regulatory policies on the issues at hand. The analysis demonstrates the need for integration of elements concerning economic structure, infrastructure, transportation, environment and space in one single analytical framework when considering questions on sustainability in relation to transport. 2 figs., 1 appendix, 10 refs.

  8. Nuclides Economy

    International Nuclear Information System (INIS)

    Ivanov, Evgeny; Subbotin, Stanislav

    2007-01-01

    Traditionally the subject of discussion about the nuclear technology development is focused on the conditions that facilitate the nuclear power deployment. The main objective of this work is seeking of methodological basis for analysis of the coupling consequences of nuclear development. Nuclide economy is the term, which defines a new kind of society relations, dependent on nuclear technology development. It is rather closed to the setting of problems then to the solving of them. Last year Dr. Jonathan Tennenbaum published in Executive Intelligence Review Vol. 33 no 40 the article entitled as 'The Isotope Economy' where main interconnections for nuclear energy technologies and their infrastructure had been explained on the popular level. There he has given several answers and, therefore, just here we will try to expand this concept. We were interested by this publication because of similarity of our vision of resource base of technologies development. The main paradigm of 'Isotope economy' was expresses by Lyndon H. LaRouche: 'Instead of viewing the relevant resources of the planet as if they were a fixed totality, we must now assume responsibility of man's creating the new resources which will be more than adequate to sustain a growing world population at a constantly improved standard of physical per-capita output, and personal consumption'. We also consider the needed resources as a dynamic category. Nuclide economy and nuclide logistics both are needed for identifying of the future development of nuclear power as far we follow the holistic analysis approach 'from cave to grave'. Thus here we try to reasoning of decision making procedures and factors required for it in frame of innovative proposals development and deployment. The nuclear power development is needed in humanitarian scientific support with maximally deep consideration of all inter-disciplinary aspects of the nuclear power and nuclear technologies implementation. The main objectives for such

  9. Accounting for quality. Issues with modeling the impact of R and D on economic growth and carbon emissions in developing economies

    International Nuclear Information System (INIS)

    Fisher-Vanden, Karen; Sue Wing, Ian

    2008-01-01

    The literature on climate policy modeling has paid scant attention to the important role that R and D is already playing in industrializing countries such as China, where R and D investments are targeting not only productivity improvements but also enhancements in the quality and variety of products. We focus here on the effects of quality-enhancing innovation on energy use and greenhouse gases emissions in developing countries. We construct an analytical model to show that efficiency-improving and quality-enhancing R and D have opposing influences on energy and emission intensities, with the efficiency-improving R and D having an attenuating effect and quality-enhancing R and D having an amplifying effect. We find that the balance of these opposing forces depends on the elasticity of upstream output with respect to efficiency-improving R and D, the elasticity of downstream output with respect to upstream quality-enhancing R and D occurring upstream, and the relative shares of emissions-intensive inputs in the costs of production of upstream versus downstream industries. We employ a computable general equilibrium (CGE) simulation of the Chinese economy to illustrate the difficulties that arise in incorporating these results into models for climate policy analysis, and we offer a simple remedy. (author)

  10. Evaluation of severe accident environmental conditions taking accident management strategy into account for equipment survivability assessments

    International Nuclear Information System (INIS)

    Lee, Byung Chul; Jeong, Ji Hwan; Na, Man Gyun; Kim, Soong Pyung

    2003-01-01

    This paper presents a methodology utilizing accident management strategy in order to determine accident environmental conditions in equipment survivability assessments. In case that there is well-established accident management strategy for specific nuclear power plant, an application of this tool can provide a technical rationale on equipment survivability assessment so that plant-specific and time-dependent accident environmental conditions could be practically and realistically defined in accordance with the equipment and instrumentation required for accident management strategy or action appropriately taken. For this work, three different tools are introduced; Probabilistic Safety Assessment (PSA) outcomes, major accident management strategy actions, and Accident Environmental Stages (AESs). In order to quantitatively investigate an applicability of accident management strategy to equipment survivability, the accident simulation for a most likely scenario in Korean Standard Nuclear Power Plants (KSNPs) is performed with MAAP4 code. The Accident Management Guidance (AMG) actions such as the Reactor Control System (RCS) depressurization, water injection into the RCS, the containment pressure and temperature control, and hydrogen concentration control in containment are applied. The effects of these AMG actions on the accident environmental conditions are investigated by comparing with those from previous normal accident simulation, especially focused on equipment survivability assessment. As a result, the AMG-involved case shows the higher accident consequences along the accident environmental stages

  11. Accounting protesting and warm glow bidding in Contingent Valuation surveys considering the management of environmental goods

    DEFF Research Database (Denmark)

    Grammatikopoulou, Ioanna; Olsen, Søren Bøye

    2013-01-01

    Based on a Contingent Valuation survey aiming to reveal the willingness to pay (WTP) for conservation of a wetland area in Greece, we show how protest and warm glow motives can be taken into account when modeling WTP. In a sample of more than 300 respondents, we find that 54% of the positive bids...

  12. Parking infrastructure: energy, emissions, and automobile life-cycle environmental accounting

    Energy Technology Data Exchange (ETDEWEB)

    Chester, Mikhail; Horvath, Arpad; Madanat, Samer, E-mail: mchester@cal.berkeley.edu, E-mail: horvath@ce.berkeley.edu, E-mail: madanat@ce.berkeley.edu [Department of Civil and Environmental Engineering, University of California, Berkeley, Berkeley CA 94720 (United States)

    2010-07-15

    The US parking infrastructure is vast and little is known about its scale and environmental impacts. The few parking space inventories that exist are typically regionalized and no known environmental assessment has been performed to determine the energy and emissions from providing this infrastructure. A better understanding of the scale of US parking is necessary to properly value the total costs of automobile travel. Energy and emissions from constructing and maintaining the parking infrastructure should be considered when assessing the total human health and environmental impacts of vehicle travel. We develop five parking space inventory scenarios and from these estimate the range of infrastructure provided in the US to be between 105 million and 2 billion spaces. Using these estimates, a life-cycle environmental inventory is performed to capture the energy consumption and emissions of greenhouse gases, CO, SO{sub 2}, NO{sub X}, VOC (volatile organic compounds), and PM{sub 10} (PM: particulate matter) from raw material extraction, transport, asphalt and concrete production, and placement (including direct, indirect, and supply chain processes) of space construction and maintenance. The environmental assessment is then evaluated within the life-cycle performance of sedans, SUVs (sports utility vehicles), and pickups. Depending on the scenario and vehicle type, the inclusion of parking within the overall life-cycle inventory increases energy consumption from 3.1 to 4.8 MJ by 0.1-0.3 MJ and greenhouse gas emissions from 230 to 380 g CO{sub 2}e by 6-23 g CO{sub 2}e per passenger kilometer traveled. Life-cycle automobile SO{sub 2} and PM{sub 10} emissions show some of the largest increases, by as much as 24% and 89% from the baseline inventory. The environmental consequences of providing the parking spaces are discussed as well as the uncertainty in allocating paved area between parking and roadways.

  13. Environmental protection expenditure in 2010 - Report from the environment public accounts and economics commission - 2012 edition

    International Nuclear Information System (INIS)

    Balmand, Samuel; Bouagal, Farid; Gicquiaux, Cyril; Margontier, Sophie; Randriambololona, Celine; Boitard, Corinne; Dron, Dominique

    2012-07-01

    The expenditure related to the activities of environmental protection reached nearly 46 billion euros in 2010, up 3.1%, despite a fall in investment (1.5%). The expenditure, which had slowed down in 2009, resumed its rate of progression in 2010 this latter was still lower than between the years 2000 and 2008, when annual increase exceeded 5.3%. The dynamics of environmental protection expenditure is connected with the one of the gross domestic product at current prices, whose growth was interrupted in 2009 and resumed in 2010 (2.7%). The trend reversal observed previously for investments in the environmental protection domains continued and the downturn begun in 2009 went on (down 1.5% in 2010). Except for wastewater management and noise abatement, expenditures in the various fields of environmental protection increase, in particular those for waste management. The share of the financial effort between agents did not change much, the private enterprises still were bearing the largest relative share of total expenditure (36.4%). There was a significant increase (10.9%) for those of followed expenditures in natural resource use and management area (recovery/recycling, intake and distribution of water), very sensitive to price changes in the recovery sector. In 2010, the production of eco-activities reached almost 70 billion euros, up 8.5%. The environmental employment rose significantly (4.5%), and amounted to 452 600 full-time equivalent jobs in 2010. The environmental job market was less dynamic in 2011 than it had been in the past years, the number of applications increased slightly (0.7%) and the one of situations vacant rose a little more (2.1 %), while the increases for all types jobs were more marked. (authors)

  14. Moneyless Economy

    OpenAIRE

    Das, Subhendu

    2012-01-01

    Moneyless economy (MLE) does not have any money in the economy. All products and services are free for all people. This means everybody must work, work for free, and get everything they want for free also. Any work that a society needs is considered legitimate. MLE is not socialism. MLE has the ability to provide a lifestyle that anyone wants. We show that it is possible to run the exact same economy that we have now, in the exact same way, and without money. Any government of any country can...

  15. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    Science.gov (United States)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  16. Health impact assessment of Ontario's green energy and green economy act. The roles of environmental informatics in sustainability

    International Nuclear Information System (INIS)

    Rattle, Robert

    2013-01-01

    Renewable energy received a boost in Ontario, Canada with the Green Energy and Green Economy Act (GEGEA), ushering in a new Feed-in-Tariff (FIT) program modelled on programs from Germany, Spain, Denmark and other jurisdictions. Information about lessons learned elsewhere has clearly benefited the Ontario experience. Part of the Ontario program included streamlining the impact assessment process to facilitate the swift development of provincial renewable energy capacities. In this context, the GEGEA has been remarkably successful, generating renewable energy sector capacities, resources, projects and their spin-off benefits in Ontario, along with more sustainable electricity system. Environmentalists along with industry continue to laud the benefits of renewable energy and the GEGEA, and with good reason. Renewable energy generation in Ontario has grown from to 2 per cent in 2012 and is expected to reach 10 per cent in 2013. (orig.)

  17. Environmental quality, the macroeconomy, and intergenerational distribution

    NARCIS (Netherlands)

    Heijdra, B.J.; Kooiman, J.P.; Ligthart, J.E.

    The paper studies the dynamic allocation effects and intergenerational welfare consequences of environmental taxes. To this end, environmental externalities are introduced in a Blanchard-Yaari overlapping generations model of a small open economy. A rise in environmental taxes - taking into account

  18. Radical Circular Economy

    NARCIS (Netherlands)

    Prins, M.; Mohammadi, S.; Slob, N.

    2015-01-01

    Recently the Circular Economy (CE) concept has gained momentum in the Netherlands, propounding that environmental impact reduction can provide a significant positive economical impulse. The government, larger parts of the industry as a whole, as well as the construction industry, has warmly received

  19. Physical macroeconomics: a demarcation of accounting and analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hahn, M. de [Statistics Netherlands, Voorburg (Netherlands)

    2001-07-01

    This paper provides a general discussion on physical flow accounting methodology. The discussion is limited to those methods primarily applied to the national economy level. Specific attention is given to the demarcation of accounting versus analysis. The primary goal of statistics and accounting is to provide an acceptable level of 'descriptiveness' and 'neutrality' in its representation of facts. On the other hand, modelling or analysis usually relies on assumptions of a much wider scale, for example in relation to human behaviour, or by the necessity of ceteris paribus clauses in partial analysis. While accounting usually provides answers on past events, analysis is often ex-ante oriented. A number of accounting methods are reviewed on the basis of their accounting scopes and indicator proposals. In general the accounting frameworks are rather complementary or at least not contradictory but inconsistencies emerge in some of the indicators that are derived from the accounts. The paper further elaborates on the significance of the national accounts in this field of research. National accounting concepts and definitions contributes to a sound demarcation of the (national) economy, which appears equally valid for physical representations of a national economy. This demarcation also supports the sound allocation of environmental burdens to specific national or regional economies. At the same time, the economic relevance of physical flows is to a large extent exposed by their connection to specific economic (production and consumption) processes and concomitant transactions. This linkage, as for example accommodated in a National Accounting Matrix including Environmental Accounts (NAMEA) provides in this respect a useful statistical framework that provides a consistent comparison of environmental burdens to economic benefits (or environmental benefits to economic costs)

  20. Iran's Economy

    National Research Council Canada - National Science Library

    Ilias, Shayerah

    2008-01-01

    .... To the extent that U.S. sanctions and other efforts to change Iranian state policy target aspects of Iran ssssssss economy as a means of influence, it is important to evaluate Iran's economic structure, strengths, and vulnerabilities...

  1. Iran's Economy

    National Research Council Canada - National Science Library

    Ilias, Shayerah

    2008-01-01

    .... To the extent that U.S. sanctions and other efforts to change Iranian state policy target aspects of Iran's economy as a means of influence, it is important to evaluate Iran's economic structure, strengths, and vulnerabilities...

  2. Cambodia's economy

    OpenAIRE

    Ear, Sophal

    2008-01-01

    "This presentation is adapted from a Harvard KSG workshop held earlier this year on the Political Economy of "Binding Constraints to Growth" Cambodia Pilot for which I served as an External Panelist/Resource Person."

  3. Mobile economy

    OpenAIRE

    Turowski, Klaus

    2004-01-01

    Mobile economy : Transaktionen, Prozesse, Anwendungen und Dienste ; 4. Workshop Mobile Commerce, 02.-03. Februar 2004, Univ. Augsburg / K. Turowski ... (Hrsg.). - Bonn : Ges. für Informatik, 2004. - 189 S. : Ill., graph. Darst. - (GI-Edition : Proceedings ; 42)

  4. Environmental Protection: Is It Bad for the Economy? A Non-technical Summary of the Literature (1999)

    Science.gov (United States)

    The report considers information available in the late 1990s on the economic impacts of environmental regulations on the overall economic conditions in the US, including impacts on economic growth and competitiveness.

  5. Accounting for external costs in a study of a Swedish district-heating system - An assessment of environmental policies

    International Nuclear Information System (INIS)

    Fahlen, E.; Ahlgren, E.O.

    2010-01-01

    Sweden has historically had strict emission control by implementation of economic policy instruments with the aim of internalising the external costs of air pollution. This study aims to evaluate how well current Swedish policy instruments reflect the environmental costs associated with heat generation in several district-heating (DH) plants in the DH system of Goeteborg. Furthermore, it aims to simulate and evaluate the operation of the DH system based on its social cost-effectiveness which takes into account the DH system's private and external costs (non-internalised environmental costs). The study shows that the economic policy instruments do not fully internalise all external costs whereas for certain technologies, the costs in terms of taxes, emission permits, environmental fees, etc. are higher than the environmental costs caused by the pollutants, given the environmental cost estimates used in the study. The simulation results show that the deviating internalisation of external costs affects the economic ranking of the different plants within the studied DH system. The estimated loss in social-cost effectiveness of the operation of the DH system of Goeteborg is noticable but relatively small if compared to the variable heat generation costs for most of the studied DH plants.

  6. Environmental factor approach to account for water effects in pressure vessel and piping fatigue evaluations

    International Nuclear Information System (INIS)

    Mehta, H.S.; Gosselin, S.R.

    1998-01-01

    This paper summarizes past and current studies of the environmental fatigue effects in light water reactor (LWR) applications. Current Argonne and Japanese research efforts are reviewed and an approach to calculate an environmental correction factor is described. A description of how the proposed approach can be implemented in section III, NB-3600 and NB-3200-type fatigue evaluations is presented along with examples of applying the approach to piping (NB-3600) and safe end fatigue evaluations. These procedures were applied to several BWR and pressurized water reactor (PWR) example cases. The results of these case studies indicated that there is a modest increase in calculated fatigue usage, which is considerably less than the results obtained when the NUREG/CR-5999 curves are applied directly. (orig.)

  7. Employing a CGE model in analysing the environmental and economy-wide impacts of CO2 emission abatement policies in Malaysia.

    Science.gov (United States)

    Yahoo, Masoud; Othman, Jamal

    2017-04-15

    The impact of global warming has received much international attention in recent decades. To meet climate-change mitigation targets, environmental policy instruments have been designed to transform the way goods and services are produced as well as alter consumption patterns. The government of Malaysia is strongly committed to reducing CO 2 gas emissions as a proportion of GDP by 40% from 2005 levels by the year 2020. This study evaluates the economy-wide impacts of implementing two different types of CO 2 emission abatement policies in Malaysia using market-based (imposing a carbon tax) and command-and-control mechanism (sectoral emission standards). The policy simulations conducted involve the removal of the subsidy on petroleum products by the government. A carbon emission tax in conjunction with the revenue neutrality assumption is seen to be more effective than a command-and-control policy as it provides a double dividend. This is apparent as changes in consumption patterns lead to welfare enhancements while contributing to reductions in CO 2 emissions. The simulation results show that the production of renewable energies is stepped up when the imposition of carbon tax and removal of the subsidy is augmented by revenue recycling. This study provides an economy-wide assessment that compares two important tools for assisting environment policy makers evaluate carbon emission abatement initiatives in Malaysia. Copyright © 2017 Elsevier B.V. All rights reserved.

  8. Evaluation of the environmental and social sustainability policy of a mass tourism resort: A narrative account

    Directory of Open Access Journals (Sweden)

    Isabel Swart

    2012-09-01

    Full Text Available The recordation of the life stories of individuals residing in the community of Ledig, who have been dependent on the Sun City Resort situated in the Pilanesberg area in the North West Province of South Africa for their quality of life for more than 20 years, provided the basis for the evaluation of the environmental and social sustainability of this micro-cosmos on a multidisciplinary level. This study focused on the hermeneutical arch of narrative theory within the framework of human geography and sustainability science. The natural environment was evaluated for the role it plays in the sustainability of the livelihoods of the Ledig community members as well as the institutional life of the Sun City Resort. The results of this study suggested that the environmental policy for the Sun City Resort, formalised in 2004, has been guiding the Sun City Resort to contribute positively to the sustainability of the area. The study also demonstrated that a focus on the next generation of potential employees and the environmental education of all the communities were crucial to ensure the resilience of the social and ecological capacity of the area.

  9. Conceptualization and measurement of environmental exposure in epidemiology: accounting for activity space related to daily mobility.

    Science.gov (United States)

    Perchoux, Camille; Chaix, Basile; Cummins, Steven; Kestens, Yan

    2013-05-01

    A considerable body of literature has investigated how environmental exposures affect health through various pathways. These studies have generally adopted a common approach to define environmental exposures, focusing on the local residential environment, using census tracts or postcodes to delimit exposures. However, use of such administrative units may not be appropriate to evaluate contextual effets on health because they are generally not a 'true' representation of the environments to which individuals are exposed. Recent work has suggested that advances may be made if an activity-space approach is adopted. The present paper investigates how various disciplines may contribute to the refinement of the concept of activity space for use in health research. In particular we draw on seminal work in time geography, which provides a framework to describe individual behavior in space and time, and can help the conceptualization of activity space. In addition we review work in environmental psychology and social networks research, which provides insights on how people and places interact and offers new theories for improving the spatial definition of contextual exposures. Copyright © 2013 Elsevier Ltd. All rights reserved.

  10. Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

    Directory of Open Access Journals (Sweden)

    Assunta Di Vaio

    2018-03-01

    Full Text Available In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs, policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability.

  11. Influence of new environmental state policy on gas industry activities in countries of economy in transition. Case of Poland

    International Nuclear Information System (INIS)

    Steczko, K.; Rachwalski, J.; Fronski, A.

    1997-01-01

    Political and economical changes in Poland are accompanied by substantial transition of ecological policy of the state. A first sign of that policy is new law defining responsibilities of companies in minimising the environmental impacts of new investments and duties concerning waste management and disposal as well as pollutant emission reduction. These more stringent environmental rules influence force the Polish gas industry to fulfill new ecological requirements and, because of high ecological value of gas, they give it promising prospects of development. Since environmental condition improvement in Poland can not be achieved without the change in primary energy consumption structure the Gas Development Programme has been established. It assumes more than double increase in gas consumption up to 2010. Gas industry duties connected with environmental requirements have been presented and activities taken in order to meet ecological law rules have been specified for all stages of gas fuel chain from exploration to gas usage. Some measures taken to prevent environment damages have been discussed like ecological evaluation of drilling materials and wastes, elaborated strategy for water protection and Environmental Impact Assessment procedure. The problem of methane emissions from Polish gas system has also been discussed. (au)

  12. Assessing District-Heating Sustainability. Case Studies of CO{sub 2} Mitigation Strategies and Environmental Cost Accounting

    Energy Technology Data Exchange (ETDEWEB)

    Fahlen, Elsa

    2012-11-01

    District heating (DH) may play an important role in achieving the EU goal of a secure, competitive and sustainable energy supply. Integrated energy solutions based on technologies, such as biomass gasification for transport fuel, electricity and heat production and heat-driven absorption cooling, create new optimisation possibilities through the linkage between heat, power, cooling and transport fuel markets which may reduce the global warming contribution of the energy sector. With increasing focus on climate change impacts of greenhouse gas emissions, the environmental effects of other air pollutants should not be neglected. To achieve both a competitive and a sustainable energy supply, it is necessary to integrate environmental considerations into economic policies. Through accounting for external costs of air pollution in energy system modelling and analysis, sustainability aspects may be integrated into DH assessments. The aim of this thesis is to develop, apply and evaluate methodologies for assessing conventional and new technology solutions in a DH system; the assessments are made from a DH perspective with respect to two factors - cost-effectiveness and environmental impacts - which are either assessed separately or integrated through external cost accounting. Various CO{sub 2} mitigation strategies are evaluated with regard to the robustness of the DH system in meeting future developments of energy market prices and policies. The studies are performed using a systems approach by using the simulating DH supply model MARTES as applied to the DH system Sweden. This thesis concludes that the integration of biomass gasification technology and absorption cooling technology in DH systems has the potential for cost-effective CO{sub 2} emission reduction, in line with other EU goals to increase the share of renewable sources in energy use and to increase energy efficiency. Accounting for external costs of not only climate change but also other environmental

  13. Developing adaptive capacity for responding to environmental change in the Arab Gulf States: Uncertainties to linking ecosystem conservation, sustainable development and society in authoritarian rentier economies

    Science.gov (United States)

    Spiess, Andy

    2008-12-01

    The recent assessment by the Intergovernmental Panel on Climate Change (IPCC) has emphasized that understanding the institutional context in which policies are made and implemented is critical to define sustainable development paths from a climate change perspective. Nevertheless, while the importance of social, political and cultural factors is getting more recognition in some parts of the world, little is known about the human dimensions or the contexts in which they operate in the affluent oil economies of the Arabian Peninsula. Policies that implicitly subsidize or support a wasteful and environmentally destructive use of resources are still pervasive, while noteworthy environmental improvements still face formidable political and institutional constraints to the adaptation of the necessary far reaching and multisectoral approach. The principal aim of this paper is to identify some of the major shortcomings within the special context of the Arab Gulf states' socio-cultural environment in support of appropriate development pathways. Conclusions highlight that past and current policy recommendations for mitigating environmental threats are likely to be ineffective. This is because they are based on the unverified assumption that Western-derived standards of conduct, specifically the normative concept of "good governance" and "democracy", will be adopted in non-Western politico-cultural contexts.

  14. Optimization model of energy mix taking into account the environmental impact

    International Nuclear Information System (INIS)

    Gruenwald, O.; Oprea, D.

    2012-01-01

    At present, the energy system in the Czech Republic needs to decide some important issues regarding limited fossil resources, greater efficiency in producing of electrical energy and reducing emission levels of pollutants. These problems can be decided only by formulating and implementing an energy mix that will meet these conditions: rational, reliable, sustainable and competitive. The aim of this article is to find a new way of determining an optimal mix for the energy system in the Czech Republic. To achieve the aim, the linear optimization model comprising several economics, environmental and technical aspects will be applied. (Authors)

  15. Obesity during childhood and adolescence increases susceptibility to multiple sclerosis after accounting for established genetic and environmental risk factors.

    Science.gov (United States)

    Gianfrancesco, Milena A; Acuna, Brigid; Shen, Ling; Briggs, Farren B S; Quach, Hong; Bellesis, Kalliope H; Bernstein, Allan; Hedstrom, Anna K; Kockum, Ingrid; Alfredsson, Lars; Olsson, Tomas; Schaefer, Catherine; Barcellos, Lisa F

    2014-01-01

    To investigate the association between obesity and multiple sclerosis (MS) while accounting for established genetic and environmental risk factors. Participants included members of Kaiser Permanente Medical Care Plan, Northern California Region (KPNC) (1235 MS cases and 697 controls). Logistic regression models were used to estimate odds ratios (ORs) with 95% confidence intervals (95% CI). Body mass index (BMI) or body size was the primary predictor of each model. Both incident and prevalent MS cases were studied. In analyses stratified by gender, being overweight at ages 10 and 20 were associated with MS in females (pchildhood and adolescence obesity confer increased risk of MS in females beyond established heritable and environmental risk factors. Strong evidence for a dose-effect of BMI in 20s and MS was observed. The magnitude of BMI association with MS is as large as other known MS risk factors. Copyright © 2014 Asian Oceanian Association for the Study of Obesity. Published by Elsevier Ltd. All rights reserved.

  16. A PROPOSED MODEL OF THE MEDIATING EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE RELATIONSHIP BETWEEN PERCEIVED ENVIRONMENTAL UNCERTAINTY AND FIRM PERFORMANCE

    OpenAIRE

    Somayeh Soheilirad; Saudah Sofian

    2017-01-01

    This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlighted the important role of perceived environmental uncertainty and strategic management accounting on ...

  17. ENVIRONMENTAL AND ECONOMIC MANAGEMENT OF THE PARTNERSHIP NETWORKS IN THE CONCEPT OF SUSTAINABLE DEVELOPMENT OF THE NATIONAL ECONOMY

    Directory of Open Access Journals (Sweden)

    N. Butenko

    2014-09-01

    Full Text Available This article summarizes the theoretical background and develops practical recommendations on green activities of partner networks. Particular attention is focused on the ability of domestic enterprises to implement eco-efficient business strategy and find the appropriate balance between making a profit, environmental conservation and social justice.

  18. The effect of corporate environmental performance on financial outcomes – profits, revenues and costs: evidence from the Czech transition economy

    Czech Academy of Sciences Publication Activity Database

    Earnhart, D.; Lízal, Lubomír

    -, č. 10-15 (2010), s. 1-43. ISBN 978-87-7873-297-2 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : environmental protection * pollution * financial performance * Czech Republic Subject RIV: AH - Economics http://www3.druid.dk/wp/20100015.pdf

  19. Empirical Accounting of Adaptation to Environmental Change: Organizational Competencies and Biodiversity in Finnish Forest Management

    Directory of Open Access Journals (Sweden)

    Eeva Primmer

    2009-12-01

    Full Text Available Integration of biodiversity conservation into economic utilization of natural resources has become a central response to the challenges of sustainable development. However, the resources and competencies required to implement such an integrated strategy at the level of the individual, the organization, and the sector are not known. To address this knowledge gap, we have developed an approach to analyze responses of organizations to environmental change and evolving social demands for biodiversity conservation. We analyze the scale, scope, and distribution of the resources and competencies that support the delineation of ecologically significant habitats in intensively managed nonindustrial private forests in Finland, an important international actor in the sector. Based on a national survey of 311 foresters working in public agencies, private firms, and cooperative organizations, we investigate the division of labor in the sector and the patterns of investment in human capital, organizational resources, and information networks that support delineation. We find that communicating frequently with the actors who are directly engaged in field operations is consistently the most productive resource in conserving habitats. Our analysis identifies differences in competencies among different types of organizations, as well as distinct roles for public and private-sector organizations. Beyond identification of differences in conservation behavior and competencies among organizations, our analysis points to substantial uniformity in the sector. We attribute similarities in patterns of investment in conservation resources to historically structured central coordination mechanisms within the sector that include education, training, and broadly shared professional norms. These institutional structures and the resulting uniformity can be potential impediments to radical innovation. Our approach to analyzing adaptation to environmental change highlights the

  20. SKF Freight Transports and CO{sub 2} emissions. A Study in Environmental Management Accounting

    Energy Technology Data Exchange (ETDEWEB)

    Lindblom, Helen; Stenqvist, Christian

    2007-11-15

    In this study of CO{sub 2} emissions accounting, freight transports of the SKF company are examined. The identification of emission sources, the handling of transport activity data, the application of proper calculation methodologies, organizational aspects and questions of liability are all integrated parts of the study. Emission calculations are carried out for two specific logistics systems managed by SKF Logistics Services; the Daily Transport System (DTS) and the Global Air Freight Program. The DTS, which is based on road freight transports, operates the European distribution of finished products. It is estimated to contribute with 9 700 tonnes CO{sub 2} during 2007. Since the system is optimized to a reasonable degree, the CO{sub 2} impact per tonne-km is relatively low. Over the same period the air freight's estimated emissions are 40 000 tonnes. Together these transport activities contributes to about ten percent of the SKF total CO{sub 2} equivalents based on the reporting of 2006. Adding the emissions from the remaining transport activities that SKF utilizes will make this share increase considerably, particularly if also inbound transports are accounted for. The potential for CO{sub 2} reductions is covered by two change-oriented case studies. It can be concluded that short-sea transportation seldom is an alternative to road transports. Intermodal transports combining road and rail can, depending on the circumstances, reduce the CO{sub 2} impact considerably compared to only using road transports. Reducing transportation work by optimizing a transport activity is seen as the best option for CO{sub 2} reductions. Efforts should be put into reducing the need for air freight transports, considering the high emission levels per tonne-km. Monitoring emissions for all transport activities that falls under SKF responsibility will reduce the risk of sub optimization. Introducing system changes in order to decrease CO{sub 2} emissions will have a range of

  1. Linear Economy Versus Circular Economy: A Comparative and Analyzer Study for Optimization of Economy for Sustainability

    Directory of Open Access Journals (Sweden)

    Sariatli Furkan

    2017-05-01

    Full Text Available Upon visiting the existing literature on the subject of linear vs. circular economy, this paper finds that, the blueprint of the current economy is hardly sustainable by using the comparative benchmarking method that drained from literature. The intrinsic mechanics of the linear economy, by relying on the wasteful take - make - dispose flow, is detrimental to the environment, cannot supply the growing populace of our planet with essential services and it naturally leads to strained profitability. Elements of a plausible solution to the challenges have been around for decades, although they have only recently been compiled in to the conceptual framework of circular economy. The core ideas of Circular Economy are elimination of waste by design, respect for the social, economic and natural environment and resource-conscious business conduct. Built on the backbone of these principles, the circular economy has demonstrated to deliver tangible benefits and viability to address the economic, environmental and social challenges of our days.

  2. Heterozygosity-fitness correlations in a wild mammal population: accounting for parental and environmental effects.

    Science.gov (United States)

    Annavi, Geetha; Newman, Christopher; Buesching, Christina D; Macdonald, David W; Burke, Terry; Dugdale, Hannah L

    2014-06-01

    HFCs (heterozygosity-fitness correlations) measure the direct relationship between an individual's genetic diversity and fitness. The effects of parental heterozygosity and the environment on HFCs are currently under-researched. We investigated these in a high-density U.K. population of European badgers (Meles meles), using a multimodel capture-mark-recapture framework and 35 microsatellite loci. We detected interannual variation in first-year, but not adult, survival probability. Adult females had higher annual survival probabilities than adult males. Cubs with more heterozygous fathers had higher first-year survival, but only in wetter summers; there was no relationship with individual or maternal heterozygosity. Moist soil conditions enhance badger food supply (earthworms), improving survival. In dryer years, higher indiscriminate mortality rates appear to mask differential heterozygosity-related survival effects. This paternal interaction was significant in the most supported model; however, the model-averaged estimate had a relative importance of 0.50 and overlapped zero slightly. First-year survival probabilities were not correlated with the inbreeding coefficient (f); however, small sample sizes limited the power to detect inbreeding depression. Correlations between individual heterozygosity and inbreeding were weak, in line with published meta-analyses showing that HFCs tend to be weak. We found support for general rather than local heterozygosity effects on first-year survival probability, and g2 indicated that our markers had power to detect inbreeding. We emphasize the importance of assessing how environmental stressors can influence the magnitude and direction of HFCs and of considering how parental genetic diversity can affect fitness-related traits, which could play an important role in the evolution of mate choice.

  3. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy

    International Nuclear Information System (INIS)

    Normann, Goeran

    2002-01-01

    The accrual of energy taxation has led to a complex structure of taxes and charges that are characterized by instability and low efficiency. Other reasons for analyzing the system is the pressure from our contractual responsibilities within the European Union and the raised ambitions in the environmental policy. The report leads to the conclusion that it would be motivated to separate fiscal energy taxation from measures to internalize environmental costs that the market does not register. This separation would make it possible to create a more transparent and rational energy taxation. The fiscal energy taxation ought to be a broad, value-based tax, equal for all energy sources. Value-based means, besides the energy content in kWh, also properties such as conversion and distribution costs. Two alternatives are suggested for the fiscal energy taxation: A separate consumption tax on energy. Such a tax would amount to 48% to produce the same income as the fiscal elements of today's energy taxes. Another alternative would be to include the fiscal energy tax in the value added tax. This would raise the standard VAT level to 30%, if the lower VAT levels are kept unchanged. With this model, consumption of energy would be treated as any other consumption. The environmental policy measures against greenhouse gases should be delt with through a system with international trade with emission quotas for such gases. Measures against other external effects from energy use are not suggested in this report, except for the opinion that economic incentives are preferable to regulations. The initial allocation of quotas ought to be done through an auction, since this method would give lower national costs than the alternatives. The system should cover all greenhouse gases and (almost) all sources which indicates that an upstream solution would be best with low administrative costs. A safety vent should be considered, so that extreme costs for CO 2 -emissions are avoided, if e.g. the

  4. Human economy and natural economy

    Directory of Open Access Journals (Sweden)

    Masullo Andrea

    2014-03-01

    Full Text Available The decline of economy is due to its dependency from a virtual value, the currency, the coin, that in the recent phase of consumerism is so far from real value: human capital and natural capital. If human economy wants to continue to produce wellbeing, it must accept to be a subset of natural economy, intercept flux of matter produced by its circular mechanisms, put constraints in it, i.e. machines and structures, to direct it temporarily for our advantage, and finally release it to the same original flux, in an still usable state. In this way it will assume a function no more parasitic but symbiotic. It will be connected to natural cycles without destroying it, recovering the co-evolutionary link between nature and culture, building an economic web suited to the ecological web; thus we will have a mosaic characterised by biodiversity, technological diversity, and cultural diversity, able to produce a durable prosperity.

  5. Corruption, public finances, and the unofficial economy

    OpenAIRE

    Johnson, Simon; Kaufmann, Daniel; Zoido-Lobaton, Pablo

    1999-01-01

    The authors found that, in post-communist economies, the unofficial economy's share of GDP is determined by the extent of control rights held by bureaucrats and politicians. Exploring in detail the role of taxation and bribery, and using data from an expanded data set of 49 Latin American, OECD, and transition economies, the authors find that the unofficial economy accounts for a larger share of GDP where there is great bureaucratic inefficiency and discretion, and where firms experience a gr...

  6. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  7. Innovative energy technologies in energy-economy models: assessing economic, energy and environmental impacts of climate policy and technological change in Germany.

    Energy Technology Data Exchange (ETDEWEB)

    Schumacher, K.

    2007-04-18

    Energy technologies and innovation are considered to play a crucial role in climate change mitigation. Yet, the representation of technologies in energy-economy models, which are used extensively to analyze the economic, energy and environmental impacts of alternative energy and climate policies, is rather limited. This dissertation presents advanced techniques of including technological innovations in energy-economy computable general equilibrium (CGE) models. New methods are explored and applied for improving the realism of energy production and consumption in such top-down models. The dissertation addresses some of the main criticism of general equilibrium models in the field of energy and climate policy analysis: The lack of detailed sectoral and technical disaggregation, the restricted view on innovation and technological change, and the lack of extended greenhouse gas mitigation options. The dissertation reflects on the questions of (1) how to introduce innovation and technological change in a computable general equilibrium model as well as (2) what additional and policy relevant information is gained from using these methodologies. Employing a new hybrid approach of incorporating technology-specific information for electricity generation and iron and steel production in a dynamic multi-sector computable equilibrium model it can be concluded that technology-specific effects are crucial for the economic assessment of climate policy, in particular the effects relating to process shifts and fuel input structure. Additionally, the dissertation shows that learning-by-doing in renewable energy takes place in the renewable electricity sector but is equally important in upstream sectors that produce technologies, i.e. machinery and equipment, for renewable electricity generation. The differentiation of learning effects in export sectors, such as renewable energy technologies, matters for the economic assessment of climate policies because of effects on international

  8. A Review of the Circular Economy and its Implementation

    OpenAIRE

    Heshmati, Almas

    2015-01-01

    Circular economy (CE) is a sustainable development strategy that is being proposed to tackle urgent problems of environmental degradation and resource scarcity. CE's 3R principles are to reduce, reuse and recycle materials. The principles account for a circular system where all materials are recycled, all energy is derived from renewables; activities support and rebuild the ecosystem and support human health and a healthy society and resources are used to generate value. This study is a revie...

  9. Shale gas boom in the US. Technology - economy - environmental effects; Schiefergas-Boom in den USA. Technologie - Wirtschaftlichkeit - Umwelteffekte

    Energy Technology Data Exchange (ETDEWEB)

    Meyer-Renschhausen, Martin; Klippel, Philipp

    2017-09-01

    There is hardly any other issue that polarizes the energy policy discussion so far as the production of shale gas and shale oil by means of fracking processes. For the advocates, the expansion of unconventional gas and oil production offers the opportunity to intensify competition in the oil and gas markets, to lower prices and to reduce the dependence on uncertain deliveries of OPEC and Russia by increased domestic production. The critics, on the other hand, emphasize the environmental risks associated with fracking and see the extension of the fossil energy base as an obstacle to the climatically required transition to renewable energies. The German legislature emphasizes the environmental risks associated with fracking and has de facto forbidden fracking with the fracking law package of 24 June 2016. Internationally, the advantages and disadvantages of fracking are, however, assessed very differently, so that a further expansion of unconventional oil and gas production is to be expected. Fracking currently focuses almost entirely on the USA. Numerous studies investigate the potentials, the profitability of the different methods of production as well as the environmental effects. Therefore, American shale gas production offers an excellent viewpoint in order to estimate the technology, its economic efficiency and its consequences. This book evaluates the current studies and data and contributes to the assessment of the long-term energy-economic and climatological significance of shale gas production in the international context. [German] Kaum ein anderes Thema polarisiert die energiepolitische Diskussion derzeit so stark wie die Gewinnung von Schiefergas und Schieferoel mit Hilfe von Frackingverfahren. Fuer die Befuerworter bietet der Ausbau der unkonventionellen Gas- und Oelfoerderung die Chance, den Wettbewerb auf den Maerkten fuer Oel und Gas zu intensivieren, die Preise zu senken und durch erhoehte einheimische Produktion die Abhaengigkeit von unsicheren

  10. Future Economy and Touristic Entrepreneurship

    Directory of Open Access Journals (Sweden)

    Viorica Jelev

    2016-09-01

    Full Text Available Specialists claim that Eco-Bio-economy or social economy is the economy of future, in the service of human life by the rational use of environmental resources. The concept brings together in an integrated manner, according to the researchers, economy, ecology, biodiversity, biotechnologies and focuses on integrated sustainable development of the world. The new social economy, together with the corporate social responsibility joins a new multipolar world to a healthy environment by creative and innovative concepts that will ensure the sustainability of living in a sustainable manner. Doctors have added to thisEco-Bio-Economy concept a new one called One Health - a new integrated approach for human, animals and environment health state to that they should emphasize the importance of human behavior upon the planet biodiversity. Economer agents have mostly understood the importance of alarm signals drawn up by researchers on the destruction of the resources of the planet and adapted their business sites to the requirements of the green economy. A responsible business is also ecotourism that promotes a favourable travel for the surrounding environment. It requires accommodation on farms, in peasant houses, small rural hotels. The educational environment contributes to the trend planetary tourism, with the formation of new specialists with new knowledge, behaviors and consumers use formation of new characters, sensitive to environmental issues. This educational model is also promoted by Spiru Haret University, by creating the Master degree in tourism but also in environmental protection.

  11. Obesity during childhood and adolescence increases susceptibility to multiple sclerosis after accounting for established genetic and environmental risk factors

    Science.gov (United States)

    Gianfrancesco, Milena A.; Acuna, Brigid; Shen, Ling; Briggs, Farren B.S.; Quach, Hong; Bellesis, Kalliope H.; Bernstein, Allan; Hedstrom, Anna K.; Kockum, Ingrid; Alfredsson, Lars; Olsson, Tomas; Schaefer, Catherine; Barcellos, Lisa F.

    2014-01-01

    Objective To investigate the association between obesity and multiple sclerosis (MS) while accounting for established genetic and environmental risk factors. Methods Participants included members of Kaiser Permanente Medical Care Plan, Northern California Region (KPNC) (1,235 MS cases and 697 controls). Logistic regression models were used to estimate odds ratios (ORs) with 95% confidence intervals (95% CI). Body mass index (BMI) or body size was the primary predictor of each model. Both incident and prevalent MS cases were studied. Results In analyses stratified by gender, being overweight at age 10 and 20 were associated with MS in females (prisk of MS for females with a BMI ≥ 30 kg/m2 was observed (OR = 2.15, 95% CI 1.18, 3.92). Significant associations between BMI in 20’s and MS in males were not observed. Multivariate modeling demonstrated that significant associations between BMI or body size with MS in females persisted after adjusting for history of infectious mononucleosis and genetic risk factors, including HLA-DRB1*15:01 and established non-HLA risk alleles. Interpretation Results show that childhood and adolescence obesity confer increased risk of MS in females beyond established heritable and environmental risk factors. Strong evidence for a dose-effect of BMI in 20’s and MS was observed. The magnitude of BMI association with MS is as large as other known MS risk factors. PMID:25263833

  12. Energy, economic and environmental discourses and their policy impact: The case of Ontario's Green Energy and Green Economy Act

    International Nuclear Information System (INIS)

    Winfield, Mark; Dolter, Brett

    2014-01-01

    This paper examines the debates around the Ontario's Green Energy and Green Economy Act (GEGEA) as an energy and economic development strategy through comparative public policy and discourse analysis approaches. The evidence regarding the economic impacts of the GEGEA is found to be almost entirely based on the results of economic modeling exercises. Critics and supporters of the legislation have arrived at very different conclusions through such exercises. These outcomes are similar to those seen in other jurisdictions pursuing renewable energy initiatives, such as Feed In Tariffs (FITs), renewables obligations and portfolio standards. A discourse analysis approach is employed to examine the reasons for the different conclusions being reached over the impacts of renewable energy initiatives. Differences in modeling approaches and assumptions are found to reflect differences in ideational perspectives on the part of the modelers with respect to the appropriate roles of markets and the state and the relationship between economic development and environmental sustainability in public policy. The paper concludes with suggestions regarding the gathering and availability of information regarding economic development in the renewable energy sector, and a discussion of potential ways to strengthen future efforts to understand the economic and environmental impact of renewable energy initiatives. - Highlights: • The discourse surrounding renewable energy initiatives is embedded within wider ideological debates. • The information that underpins the debates in Ontario is the result of economic modelling, not empirical data. • All of the existing modelling efforts suffer from significant shortcomings. • FITS are seen as politically feasible mechanisms for correcting biases in favour of conventional technologies. • The province's long-term commitment of renewable energy development is now uncertain

  13. Can agricultural groundwater economies collapse? An inquiry into the pathways of four groundwater economies under threat

    Science.gov (United States)

    Petit, Olivier; Kuper, Marcel; López-Gunn, Elena; Rinaudo, Jean-Daniel; Daoudi, Ali; Lejars, Caroline

    2017-09-01

    The aim of this paper is to investigate the notion of collapse of agricultural groundwater economies using the adaptive-cycle analytical framework. This framework was applied to four case studies in southern Europe and North Africa to question and discuss the dynamics of agricultural groundwater economies. In two case studies (Saiss in Morocco and Clain basin in France), the imminent physical or socio-economic collapse was a major concern for stakeholders and the early signs of collapse led to re-organization of the groundwater economy. In the other two cases (Biskra in Algeria and Almeria in Spain), collapse was either not yet a concern or had been temporarily resolved through increased efficiency and access to additional water resources. This comparative analysis shows the importance of taking the early signs of collapse into account. These signs can be either related to resource depletion or to environmental and socio-economic impacts. Beyond these four case studies, the large number of groundwater economies under threat in (semi-)arid areas should present a warning regarding their possible collapse. Collapse can have severe and irreversible consequences in some cases, but it can also mean new opportunities and changes.

  14. Corporate environmental responsibility. Conference papers

    International Nuclear Information System (INIS)

    1992-01-01

    The European and U.S. industrial participants presented their environmental policies and programs. There is a difference of opinion between the European and U.S. industry representatives with regard to disclosure of environmental data. The coalition for Environmentally Responsible Economies (CERES) had played a role in the recent evolution of industry environmental programs, especially as they relate to environmental performance measurement, communication of environmental issues and concerns with shareholders and the public, and issues related to public accountability and disclosure. An overview of accomplishments is given and a common agenda is offered. (DG)

  15. Plutonium economy

    International Nuclear Information System (INIS)

    Traube, K.

    1984-01-01

    The author expresses his opinion on the situation, describes the energy-economic setting, indicates the alternatives: fuel reprocessing or immediate long-term storage, and investigates the prospects for economic utilization of the breeder reactors. All the facts suggest that the breeder reactor will never be able to stand economic competition with light-water reactors. However, there is no way to prove the future. It is naive to think that every doubt could and must be removed before stopping the development of breeder reactors - and thus also the reprocessing of the fuel of light-water reactors. On the basis of the current state of knowledge an unbiased cost-benefit-analysis can only lead to the recommendation to stop construction immediately. But can 'experts', who for years or even decades have called for and supported the development of breeder reactors be expected to make an unbiased analysis. Klaus Traube strikes the balance of the state Germany's nuclear economy is in: although there is no chance of definitively abandoning that energy-political cul-de-sac, no new adventures must be embarked upon. Responsible handling of currently used nuclear technology means to give up breeder technology and waive plutonium economy. It is no supreme technology with the aid of which structural unemployment or any other economic problem could be solved. (orig.) [de

  16. Methods for definition of reference conditions for a repository site taking long-term environmental change into account

    Energy Technology Data Exchange (ETDEWEB)

    Ikonen, A.T.K. [Environmental Research and Assessment EnviroCase, Ltd. (Finland)

    2014-07-01

    In a few countries, programmes for disposal of spent nuclear fuel have proceeded into a site-specific phase, and the number of low- and intermediate-level nuclear waste repositories requiring updated state-of-the-art long-term safety assessments is considerable. In this contribution, the approach employed in the Finnish spent fuel disposal programme is analysed and used as an example for a more general methodology for defining reference surface conditions for a site, e.g. to guide selection of representative input data to safety assessments, using spatio-temporal analogues so that long-term environmental changes are taken into account. The contribution incorporates also elements from discussions in the IAEA EMRAS II and MODARIA working groups on addressing the environmental change in the assessments. The legacy of the earlier BIOMASS project is also recognised. Broadly, the methods to be presented include identification of similarity factors (e.g. geological, biological and climate regimes) upon which a reference area can be delineated. Within the reference area, characteristic lines of development and biotopes are identified and described, and these are then used to guide further research and application of literature data to iteratively accumulate adequate understanding of the site conditions and relevant processes at the present and in the future (by projecting further the past and present development lines and biotopes). In this iterative approach, also the intensity of research efforts can be adjusted with the stage of the repository programme, as will be discussed in the complete contribution. Document available in abstract form only. (authors)

  17. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  18. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  19. The NNP and Sustainability in Open Economy: Highlights on Recent World Economy and on Open Economy of Bangladesh

    OpenAIRE

    Mohajan, Haradhan

    2011-01-01

    This paper discusses the theory of the net national product and, emphasizes on social welfare and sustainable accounting in open economy. It is observed that the world economy following an egalitarian path, the aggregate capital gains being positive is equivalent to the interest rate tending to decrease. This is important for the concept of net national product in open economies. Martin Weitzman gives a foundation for net national product as the stationary equivalent of a wealth maximizing pa...

  20. Information model of economy

    Directory of Open Access Journals (Sweden)

    N.S.Gonchar

    2006-01-01

    Full Text Available A new stochastic model of economy is developed that takes into account the choice of consumers are the dependent random fields. Axioms of such a model are formulated. The existence of random fields of consumer's choice and decision making by firms are proved. New notions of conditionally independent random fields and random fields of evaluation of information by consumers are introduced. Using the above mentioned random fields the random fields of consumer choice and decision making by firms are constructed. The theory of economic equilibrium is developed.

  1. The Political Economy of Energy Innovation

    OpenAIRE

    Dasgupta, Shouro; De Cian, Enrica; Verdolini, Elena

    2017-01-01

    This paper empirically investigates the effects of environmental policy, institutions, political orientation, and lobbying on energy innovation and finds that they significantly affect the incentives to innovate and create cleaner energy efficient technologies. We conclude that political economy factors may act as barriers even in the presence of stringent environmental policy, implying that, to move towards a greener economy, countries should combine environmental policy with a general stren...

  2. The political economy of finance

    NARCIS (Netherlands)

    Perotti, E.

    2014-01-01

    This survey reviews how recent political economy literature helps to explain variation in governance, competition, funding composition, and access to credit. Evolution in political institutions can account for financial evolution, and, unlike time-invariant legal institutions or cultural traits, is

  3. Historical Improvement in Speed Skating Economy

    NARCIS (Netherlands)

    Noordhof, Dionne A; Tok, Elmy van; Joosten, Florentine S J G M; Hettinga, Florentina J; Hoozemans, Marco J M; Foster Jr., Carl; Koning, Jos J de

    Half the improvement in 1500-m speed-skating world records can be explained by technological innovations and the other half by athletic improvement. It is hypothesized that improved skating economy is accountable for much of the athletic improvement. PURPOSE: To determine skating economy in

  4. On the Role of Green Taxes in Social Accounting

    International Nuclear Information System (INIS)

    Backlund, K.

    2003-01-01

    This paper addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study: (1) whether emission taxes based on static willingness to pay information can be used to improve the welfare level, and; (2) whether these taxes provide close enough approximations of the correct Pigouvian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investments in environmental capital

  5. Antimatter Economy

    Science.gov (United States)

    Hansen, Norm

    2004-05-01

    The Antimatter Economy will bring every country into the 21st century without destroying our environment and turn the Star Trek dream into reality by using antimatter from comets. At the April 2002 joint meeting of the American Physical Society and American Astronomical Society, I announced that comets were composed of antimatter, there were 109 antimatter elements, and the Periodic Table of Elements had been updated to include the antimatter elements. When matter and antimatter come together, energy is produce according to Einstein's equation of mass times the speed of light squared or E = mc2. Antimatter energy creates incredible opportunities for humanity. People in spacecraft will travel to the moon in hours, planets in days, and stars in weeks. Antimatter power will replace fossil plants and produce hydrogen from off-peak electrical power. Hydrogen will supplant gas in cars, trucks, and other vehicles. The billions of ton of coal, billions of barrels of oil, and trillions of cubic feet of natural gas will be used to make trillions of dollars of products to bring countries into the 21st century. Within this millennium, the Worlds Gross National Product will increase from 30 trillion to 3,000 trillion plus 1,500 trillion from space commercialization bringing the Total Gross National Product to 4,500 trillion. Millions of businesses and billions of jobs will be created. However, the real benefits will come from taking billions of people out of poverty and empowering them to pursue their dreams of life, liberty and pursuit of happiness. Please visit www.AntimatterEnergy.com.

  6. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

    Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

  7. Substantial Improvements of Fuel Economy

    DEFF Research Database (Denmark)

    Jørgensen, Kaj; Nielsen, Lars H.

    1996-01-01

    The paper evaluates the scope for improving the energy and environmental impacts of road transport by means of electrical and hybrid propulsion. These technologies promise considerable improvements of the fuel economy compared to equivalent vehicles mas well as beneficial effects for the energy...... and traffic systems. A case study concerning passenger cars is analysed by means of computer simulation....

  8. Social economy of quality food

    NARCIS (Netherlands)

    Otsuki, K.

    2014-01-01

    Purpose – This paper aims to examine the implications of the efforts to promote a quality-oriented economy that incorporates a vision of environmental sustainability and equitable social development. Design/methodology/approach – The analysis builds on a case study of food procurement in Brazil,

  9. Putting the sharing economy into perspective

    NARCIS (Netherlands)

    Frenken, Koen; Schor, Juliet

    2017-01-01

    We develop a conceptual framework that allows us to define the sharing economy and its close cousins and we understand its sudden rise from an economic-historic perspective. We then assess the sharing economy platforms in terms of the economic, social and environmental impacts. We end with

  10. Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

    Science.gov (United States)

    Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin

    2013-01-01

    We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the…

  11. Estimating the Size and Impact of the Ecological Restoration Economy.

    Directory of Open Access Journals (Sweden)

    Todd BenDor

    Full Text Available Domestic public debate continues over the economic impacts of environmental regulations that require environmental restoration. This debate has occurred in the absence of broad-scale empirical research on economic output and employment resulting from environmental restoration, restoration-related conservation, and mitigation actions - the activities that are part of what we term the "restoration economy." In this article, we provide a high-level accounting of the size and scope of the restoration economy in terms of employment, value added, and overall economic output on a national scale. We conducted a national survey of businesses that participate in restoration work in order to estimate the total sales and number of jobs directly associated with the restoration economy, and to provide a profile of this nascent sector in terms of type of restoration work, industrial classification, workforce needs, and growth potential. We use survey results as inputs into a national input-output model (IMPLAN 3.1 in order to estimate the indirect and induced economic impacts of restoration activities. Based on this analysis we conclude that the domestic ecological restoration sector directly employs ~ 126,000 workers and generates ~ $9.5 billion in economic output (sales annually. This activity supports an additional 95,000 jobs and $15 billion in economic output through indirect (business-to-business linkages and increased household spending.

  12. Is green economy achievable through championing green growth? A local government experience from Zambia

    Directory of Open Access Journals (Sweden)

    Phiri Rodgers

    2016-03-01

    Full Text Available The need to enhance environmental sustainability, sustainable development and growth that takes into account the well-being of the people and nature because of the increased production and consumption of goods and services is the major driver to the introduction of green economy in Zambia and countries in southern Africa. This article examines the extent to which local government in Zambia has embraced green growth and green economy and critically analyses the concept of green economy and green growth. This study is based on a review of planning and policy documents, a household questionnaire survey and interviews with various institutions, planners and rural development organisations. A number of policies implemented at the local government level were analysed and reflected upon irrespective of whether they contain the components of green growth and green economy and the extent to which they contribute to attaining green economy. The article argues that the need for economic diversification is important as far as green economy is concerned. The article recommends the need to invest in research and development in order to find more carbon-free economic activities. The conclusion is that local government is key to achieving green growth and green economy, because it is involved at all levels, from policy formulation to implementation.

  13. Model Year 2017 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-11-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles.

  14. Model Year 2012 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2011-11-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles.

  15. Model Year 2013 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2012-12-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles.

  16. Model Year 2011 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2010-11-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles.

  17. Model Year 2018 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2017-12-07

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles.

  18. Cost And Environmental Optimization Of Waste Supply Chains Using Clca

    DEFF Research Database (Denmark)

    Sacchi, Romain; Wæhrens, Brian Vejrum; Prosman, Ernst Johannes

    2016-01-01

    Although circular supply chains are widely perceived as a huge leap towards a more environmentally friendly economy, supply chain literature lacks environmental supplier selection criteria (E-SSC) for circular supply chains. Taking into account the various characteristics of circular supply chains...

  19. Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard

    Directory of Open Access Journals (Sweden)

    Silvana Karina de Melo Travassos

    2018-02-01

    Full Text Available ABSTRACT The objective of this paper is to apply the beta model as an alternative to the Valuation Method in order to estimate the environmental asset Willingness to Pay (WTP so that the Tribunal de Contas do Estado de Pernambuco (TCE/PE can supervise the Atlântico Sul Shipyard (ASS as a negative environmental externality, which is discussed here from an accounting perspective. Our methodology is exploratory, and the beta regression model was used in the contingent valuation to estimate the environmental asset. The results allowed estimating the value of the Ipojuca mangrove at US$ 134,079,793.50, and the value of the environmental damage caused by the shipyard to the public asset was valued at US$ 61,378,155.37. This latter value is object of interest to the inspection body. However, the final estimated value of the Ipojuca mangrove prompts a discussion about the implications from an accounting point of view, such as the attribution of monetary value to a public asset that does not have a financial value, problems regarding the conceptualization and valuation of public assets for governmental patrimony. It is concluded that the beta regression model to estimate the WTP for contingent valuation will serve as a contribution to the research on accounting measurement techniques for public assets.

  20. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    OpenAIRE

    Aurelian Virgil BĂLUŢĂ

    2012-01-01

    The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy...

  1. Historical Improvement in Speed Skating Economy.

    Science.gov (United States)

    Noordhof, Dionne A; van Tok, Elmy; Joosten, Florentine S J G M; Hettinga, Florentina J; Hoozemans, Marco J M; Foster, Carl; de Koning, Jos J

    2017-02-01

    Half the improvement in 1500-m speed-skating world records can be explained by technological innovations and the other half by athletic improvement. It is hypothesized that improved skating economy is accountable for much of the athletic improvement. To determine skating economy in contemporary athletes and to evaluate the change in economy over the years. Contemporary skaters of the Dutch national junior team (n = 8) skated 3 bouts of 6 laps at submaximal velocity, from which skating economy was calculated (in mL O 2 ・ kg -1 ・ km -1 ). A literature search provided historic data on skating velocity and submaximal V̇O 2 (in mL ・ kg -1 ・ min -1 ), from which skating economy was determined. The association between year and skating economy was determined using linear-regression analysis. Correcting the change in economy for technological innovations resulted in an estimate of the association between year and economy due to athletic improvement. A mean (± SD) skating economy of 73.4 ± 6.4 mL O 2 ・ kg -1 ・ km -1 was found in contemporary athletes. Skating economy improved significantly over the historical time frame (-0.57 mL O 2 ・ kg -1 ・ km -1 ・ y -1 , 95% confidence interval [-0.84, -0.31]). In the final regression model for the klapskate era, with altitude as confounder, skating economy improved with a nonsignificant -0.58 mL O 2 ・ kg -1 ・ km -1 ・ y -1 ([-1.19, 0.035]). Skating economy was 73.4 ± 6.4 mL O 2 ・ kg -1 ・ km -1 in contemporary athletes and improved over the past ~50 y. The association between year and skating economy due to athletic improvement, for the klapskate era, approached significance, suggesting a possible improvement in economy over these years.

  2. Environmentally harmful subventions in the Federal Republic of Germany. Economy. Updating for the year 2010; Umweltschaedliche Subventionen in Deutschland. Wirtschaft. Aktualisierte Ausgabe 2010

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-11-15

    In the background paper under consideration, the Federal Environment Agency (Dessau-Rosslau, Federal Republic of Germany) reports on the following topics: (a) The most important environmentally harmful subsidies; (b) State of the art and development of environmentally harmful subsidies at a glance; (c) Environmentally oriented controlling of subsidies: The 'environmental check' for subsidies.

  3. Agrofuels capitalism: a view from political economy

    NARCIS (Netherlands)

    B.N.F. White (Benjamin); A. Dasgupta (Anirban)

    2010-01-01

    textabstractThis article considers the global expansion of agrofuels feedstock production from a political economy perspective. It considers and dismisses the environmental and pro-poor developmental justifications attached to agrofuels. To local populations and direct producers, the specific

  4. Towards an ammonia-mediated hydrogen economy?

    DEFF Research Database (Denmark)

    Christensen, Claus H.; Johannessen, Tue; Sørensen, Rasmus Zink

    2006-01-01

    Materialization of a hydrogen economy could provide a solution to significant global challenges, In particular. the possibility of improving the efficiency and simultaneously minimizing the environmental impact of energy conversion processes, together with the opportunity to reduce the dependency...

  5. Sustainable development in a developing economy: Challenges ...

    African Journals Online (AJOL)

    USER

    2013-08-21

    Aug 21, 2013 ... towards environmental management in Nigeria which is a fast developing economy. The basic ... almost every developing country in which it is grown ..... perspective of Development in Formal and Integrated Management of.

  6. Waste Management in the Circular Economy. The Case of Romania.

    Science.gov (United States)

    Iuga, Anca N.

    2016-11-01

    Applying the principles of sustainable development in Romania involves a new approach to ecological waste using basic concepts of circular economy to weigh accurately the proposed projects in this area taking into account existing environmental resources and zero waste objectives. The paper is focused on: quantitative and qualitative measures of waste prevention in Romania, the changing status of the waste by selling it as product, the mechanisms for paying for treatment and / or disposal which discourage waste generation and the use of financial resources obtained from secondary raw materials for the efficiency of waste management.

  7. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  8. Accountancy--An Emerging Profession

    Science.gov (United States)

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  9. The Influence of Test-Based Accountability Policies on Early Elementary Teachers: School Climate, Environmental Stress, and Teacher Stress

    Science.gov (United States)

    Saeki, Elina; Segool, Natasha; Pendergast, Laura; von der Embse, Nathaniel

    2018-01-01

    This study examined the potential influence of test-based accountability policies on school environment and teacher stress among early elementary teachers. Structural equation modeling of data from 541 kindergarten through second grade teachers across three states found that use of student performance on high-stakes tests to evaluate teachers…

  10. Sustainable Development Strategy for Russian Mineral Resources Extracting Economy

    Science.gov (United States)

    Dotsenko, Elena; Ezdina, Natalya; Prilepskaya, Angelina; Pivnyk, Kirill

    2017-11-01

    The immaturity of strategic and conceptual documents in the sphere of sustainable development of the Russian economy had a negative impact on long-term strategic forecasting of its neo-industrialization. At the present stage, the problems of overcoming the mineral and raw material dependence, the negative structural shift of the Russian economy, the acceleration of the rates of economic growth, the reduction of technological gap from the developed countries become strategically in demand. The modern structure of the Russian economy, developed within the framework of the proposed market model, does not generate a sustainable type of development. It became obvious that in conditions of the market processes' entropy, without neo-industrial changes, the reconstruction of industry on a new convergence-technological basis and without increasing the share of high technology production the instability of macroeconomic system, the risks of environmental and economic security of Russia are growing. Therefore, today we need a transition from forming one industry development strategy to the national one that will take into account both the social and economic and environmental challenges facing Russia as a mineral resources extracting country.

  11. Analysis of methods and models for assessing the direct and indirect economic impacts of CO/sub 2/-induced environmental changes in the agricultural sector of the US economy

    Energy Technology Data Exchange (ETDEWEB)

    Callaway, J.M.; Cronin, F.J.; Currie, J.W.; Tawil, J.

    1982-08-01

    The overall purpose of this research was to assist the US Department of Energy (DOE) in developing methods for assessing the direct and indirect economic impacts due to the effects of increases in the ambient concentration of CO/sub 2/ on agricultural production. First, a comprehensive literature search was undertaken to determine what types of models and methods have been developed, which could be effectively used to conduct assessments of the direct and indirect economic impacts of CO/sub 2/ buildup. Specific attention was focused upon models and methods for assessing the physical impacts of CO/sub 2/-induced environmental changes on crop yields; national and multi-regional agricultural sector models; and macroeconomic models of the US economy. The second task involved a thorough investigation of the research efforts being conducted by other public and private sector organizations in order to determine how more recent analytical methods being developed outside of DOE could be effectively integrated into a more comprehensive analysis of the direct economic impacts of CO/sub 2/ buildup. The third and final task involved synthesizing the information gathered in the first two tasks into a systematic framework for assessing the direct and indirect economic impacts of CO/sub 2/-induced environmental changes originating in the agricultural sector of the US economy. It is concluded that the direct economic impacts of CO/sub 2/ on the agricultural sector and the indirect economic impacts caused by spillover effects from agriculture to other sectors of the economy will be pervasive; however, the direction and magnitude of these impacts on producers and consumers cannot be determined a priori.

  12. UNDERGROUND ECONOMY, INFLUENCES ON NATIONAL ECONOMIES

    Directory of Open Access Journals (Sweden)

    CEAUȘESCU IONUT

    2015-04-01

    Full Text Available The purpose of research is to improve the understanding of nature underground economy by rational justification of the right to be enshrined a reality that, at least statistically, can no longer be neglected. So, we propose to find the answer to the question: has underground economy to stand-alone?

  13. 76 FR 54932 - Revisions and Additions to Motor Vehicle Fuel Economy Label; Correction

    Science.gov (United States)

    2011-09-06

    ...-AK73 Revisions and Additions to Motor Vehicle Fuel Economy Label; Correction AGENCY: Environmental... regarding labeling of cars and trucks with fuel economy and environmental information in the Federal...

  14. Modified HWBI Model(s) Linking Service Flows to Well-Being Endpoints: Accounting for Environmental Quality

    Science.gov (United States)

    This report describes an approach for modifying ORD’s Human Well-Being Index (HWBI) to increase its utility by introducing a composite index developed independently of the HWBI effort. Using ORD’s Environmental Quality Index (EQI), this research examines the potential...

  15. ACCOUNTING FOR THE ENDOGENEITY OF HEALTH AND ENVIRONMENTAL TOBACCO SMOKE EXPOSURE IN CHILDREN: AN APPLICATION TO CONTINUOUS LUNG FUNCTION

    Science.gov (United States)

    The goal of this study is to estimate an unbiased exposure effect of environmental tobacco smoke (ETS) exposure on children's continuous lung function. A majority of the evidence from health studies suggests that ETS exposure in early life contributes significantly to childhood ...

  16. Environmental ethics and environmental policy

    International Nuclear Information System (INIS)

    Hoehn, H.J.

    1994-01-01

    In a difficult economic situation where the problems of many companies to adapt to changed economic conditions threaten to supersede ecological interests the Council of Experts appointed by the Federal Environment Minister submitted its 1994 environmental expertise. This scientific political counseling document would deserve little attention if it was limited to the appeal of considering pollution control as an integrated part of all political activities or if it only contained a catalog of measures for the ecological repair of technico-industrial faults and failures. The structural change of economy and the necessity of ecological modernization, however, are taken into account by representing an ecological-economic model which contributes to a long-term conceptional orientation of environmental policy and which is elaborate enough to be suited for the development of solutions to concrete problems. The main points of the expertise are discussed. (orig./UA) [de

  17. Análise dos fundamentos teóricos associados à pesquisa contábil na área ambiental = Analysis of environmental accounting research theories

    Directory of Open Access Journals (Sweden)

    Luiz da Costa Laurencel

    2010-01-01

    Full Text Available O artigo apresenta os principais enfoques teóricos aplicáveis à Contabilidade Socioambiental,analisando seus aspectos positivos e limitações, particularizados à consolidação de uma teoriacontábil de cunho ambiental. Para isso, realiza-se uma revisão da bibliografia pertinente ao tema,buscando estabelecer uma taxonomia da literatura contábil desta natureza, e comentam-seoportunidades para o desenvolvimento de linhas de pesquisas alternativas ao mainstream. O estudodemonstra a existência de um pluralismo teórico aplicável ao campo socioambiental, concluindo quehá outros enfoques teóricos capazes de se contraporem às suposições do mainstream. Apesar de aortodoxia contábil estar fundamentada em paradigmas funcionalistas, existem opções alternativaspara explicar os fenômenos socioambientais dentro da Teoria da Contabilidade.This paper presents the major conceptual positions for Social and Environmental Accounting while analyzingtheir strengths and limitations with respect to the consolidation of social and environmental accountingtheory. In order to do this, a review of the relevant literature was carried out tht tried to establish a taxonomyof related accounting literature and comments regarding the opportunities for developing alternative lines ofresearch to the mainstream. The study shows that theoretical pluralism occurs in this field and concludesthat there are other theoretical approaches capable of challenging the existing mainstream assumptions.Although accounting orthodoxy is based upon functionalist paradigms, there are alternative options that maybe used to explain the social and environmental phenomena within accounting theory.

  18. Mixed signals emerging on full cost accounting

    International Nuclear Information System (INIS)

    Rutherford, D.

    1993-01-01

    In Ontario, various nongovernmental and governmental agencies have put forward mixed views on the use of full cost accounting (FCA) for electric utilities (Ontario Hydro, in particular). Full cost accounting is defined as a process by which social and environmental impacts of projects and technologies can be quantified and assessed for their comparative consequences on the local community and society at large. A November 1992 statement from the Ontario Ministry of Environment and Energy has said that all social and environmental costs, impacts, risks, and benefits should be considered in planning. A report of the energy task force of the Ontario Round Table on Environment and Economy (ORTEE) included a strong endorsement of FCA. A task force with the mandate to help Ontario Hydro develop a sustainable energy policy includes a group which will examine FCA and how to implement it. Critics of Ontario Hydro note that the utility's recent announcement of offering substantial discounts to some of its largest industrial customers goes directly against FCA. In addition, Hydro's continued reliance on an avoided cost model (without consideration of social and environmental impacts of power generation) makes it difficult for the utility to think beyond traditional approaches. In contrast, British Columbia is announcing a Social Costing policy to evaluate power projects according to their environmental as well as financial impact. Under the right conditions, adopting FCA can offer distinct trade advantages to Ontario. Under international trade agreements that pay heed to environmental costs, jurisdictions which have high environmental standards stand to gain

  19. Estimate of Cost-Effective Potential for Minimum Efficiency Performance Standards in 13 Major World Economies Energy Savings, Environmental and Financial Impacts

    Energy Technology Data Exchange (ETDEWEB)

    Letschert, Virginie E. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Bojda, Nicholas [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Ke, Jing [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); McNeil, Michael A. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2012-07-01

    This study analyzes the financial impacts on consumers of minimum efficiency performance standards (MEPS) for appliances that could be implemented in 13 major economies around the world. We use the Bottom-Up Energy Analysis System (BUENAS), developed at Lawrence Berkeley National Laboratory (LBNL), to analyze various appliance efficiency target levels to estimate the net present value (NPV) of policies designed to provide maximum energy savings while not penalizing consumers financially. These policies constitute what we call the “cost-effective potential” (CEP) scenario. The CEP scenario is designed to answer the question: How high can we raise the efficiency bar in mandatory programs while still saving consumers money?

  20. The UN System for Environmental-Economic Accounts for Water (SEEA-W and groundwater management: the experience of the Arno River Basin Authority within the PAWA project

    Directory of Open Access Journals (Sweden)

    Bernardo Mazzanti

    2014-09-01

    Full Text Available The Pilot Arno Water Accounts (PAWA project was recently funded under the Call “Preparatory Action on Development of Prevention Activities to Halt Desertification in Europe” of the Directorate- General for the Environment of the European Commission to promote preventive actions to manage water scarcity and drought phenomena and to meet one of the main goals under European environmental legislation: the effective and sustainable management of water resources. The partners involved in the implementation of the PAWA project (ISPRA, Arno River Basin Authority, SEMIDE/EMWIS will carry out a pilot initiative in the Arno River Basin, an area severely affected by water scarcity and droughts phenomena and characterized by water withdrawals and land use changes. In the area a large experience about water balance application was already performed, for example in the context of the Water Framework Directive Common Implementation Strategy. Moving from this knowledge, the objective of the project is the definition of water accounting processing based on the UN System of Environmental Economic Accounts for Water, with the final goal to optimize a list of effective measures to face water scarcity phenomena. By the end of project (March 2015 the PAWA partnership aims at preparing physical water stock accounts, using the best available data resulting from field measurements or models, on a monthly step for the period 1999–201. The quality of each dataset will be assessed; tables, maps and graphs will be produced as outputs of the projects in cooperation with local stakeholders and players of the water sector. Furthermore, water accounts will be used to assess the potential impact of various measures related to water resource efficient exploitation in the most vulnerable sub-basins; their tolerability will be tested during workshops with stakeholders. Finally, water efficiency targets for potential future integration into Arno River Basin Management Plan

  1. Development pattern of circular economy in Jiangsu coastland

    OpenAIRE

    Wang, Liang

    2009-01-01

    Circular economy is an effective development pattern to balance economic growth, social development and environmental protection. Based on apprehending the connotation of circular economy, this paper fully considers and studies on the future trends in this area according to the theory of circular economy and the empirical circumstances of Jiangsu Coastland. This paper also discusses the circular economy development pattern adopted by Jiangsu coastland during economic and social development fr...

  2. Understanding the New Economy.

    Science.gov (United States)

    Morrell, Louis R.

    2001-01-01

    Asserts that while the Nasdaq bubble did burst, the new economy is real and that failure to understand the rules of the digital economy can lead to substandard investment portfolio performance. Offers guidelines for higher education institutional investors. (EV)

  3. Environmental governance in the People’s Republic of China: the political economy of growth, collective action and policy developments – introductory perspectives

    OpenAIRE

    Balme, Richard; Renwu, Tang

    2014-01-01

    The special issue is introduced here by considering the state of the environment and environmental governance in the PRC. While significant, substantial developments in legislation and policymaking remain insufficient to tackle the degradation of the environment and the increasing saliency of environmental issues in Chinese politics. Tremendous challenges remain in the areas of natural resources governance, environmental health, and transition paths in agriculture and urban development. They ...

  4. An environmental factor approach to account for reactor water effects in light water reactor pressure vessel and piping fatigue evaluations

    International Nuclear Information System (INIS)

    Mehta, H.S.; Gosselin, S.R.

    1996-01-01

    This paper summarizes past and current studies of the environmental fatigue effects in LWR applications. Current Argonne and Japanese research efforts are reviewed and an approach to calculate an environmental correction factor is described. A description of how the proposed approach can be implemented in Section III, NB-3600 and NB-3200-type fatigue evaluations, is presented along with examples of applying the approach to piping (NB-3600) and safe-end fatigue evaluations. These procedures were applied to several BWR and PWR example cases. The results of these case studies indicated that there is a modest increase in calculated fatigue usage, which is considerably less than the results obtained when the NUREG/CR-5999 curves are applied directly

  5. Knowledge Based Economy Assessment

    OpenAIRE

    Madalina Cristina Tocan

    2012-01-01

    The importance of knowledge-based economy (KBE) in the XXI century is evident. In the article the reflection of knowledge on economy is analyzed. The main point is targeted to the analysis of characteristics of knowledge expression in economy and to the construction of structure of KBE expression. This allows understanding the mechanism of functioning of knowledge economy. The authors highlight the possibility to assess the penetration level of KBE which could manifest itself trough the exist...

  6. Conditions for greening the Dutch economy; Voorwaarden voor de vergroening van de economie in Nederland

    Energy Technology Data Exchange (ETDEWEB)

    Hanemaaijer, A.; Manders, T.; Kruitwagen, S.; Dietz, F.

    2012-08-15

    Greening the economy is considered to be one of the major worldwide challenges of the coming decades. Greening is about limiting the use of natural resources and sparing the environment. By taking into account the limits of the natural capital we can safeguard prosperity in the long term. Greening is important for the Netherlands, too. Using energy, raw materials, land and water more efficiently will make the Dutch economy less vulnerable and the environment cleaner. Focusing on green growth is thus not so much the short-term answer to the present economic crisis but rather a long-term contribution to strengthening the structure of the Dutch economy. This strengthening is not something that will happen of its own accord but requires an active role on the part of the government together with the business sector and the general public. A long-term vision for greening the economy forms an important first step. How to measure progress is another important element in aiming for the goal of green growth. A different set of rules will also be required in order to steer society towards greening. The cost of environmental pollution, for example, should be better reflected in prices. Abolishing subsidies and tax incentives that stand in the way of this greening process is also part of this. Implementing tax proposals of this kind, of course, requires weighing many factors. The government could also create better conditions for the development and application of innovations that spare the environment. This report sets out some of the requirements for greening the Dutch economy and suggests ways in which these could be implemented in some areas. At the same time, the document identifies those areas in need of further investigation to gain a better overview of what 'going for green growth' would mean for the Netherlands and what this requires. [Dutch] Vergroening van de economie wordt wereldwijd gezien als 1 van de grote uitdagingen voor de komende decennia

  7. World-Economy Centrality and Carbon Dioxide Emissions: A New Look at the Position in the Capitalist World-System and Environmental Pollution

    Directory of Open Access Journals (Sweden)

    Paul Prew

    2015-08-01

    Full Text Available With the ever-growing concern of climate change, much attention has been paid to the factors driving carbon dioxide emissions. Previous research in the World-Systems perspective has identified a relationship between carbon dioxide emissions and position in the world-economy. This study intends to build on the previous research by developing a new, more parsimonious indicator of World-System position based on Immanuel Wallerstein’s theoretical concepts of incorporation and core-periphery processes. The new World-System indicator is derived from the centrality measure in network analysis based on import data from the International Monetary Fund’s Direction of Trade Statistics. Based on the theoretical concepts of core-periphery processes, carbon dioxide emissions are predicted to rise based on the predominance of energy-intensive, high-technology, core processes within the nation. The results tend to demonstrate a strong relationship between carbon dioxide emissions and position in the world-economy, and the new World-System position indicator is more strongly related with carbon dioxide emissions than Gross Domestic Product per capita.

  8. FROM CIRCULAR ECONOMY TO BLUE ECONOMY

    Directory of Open Access Journals (Sweden)

    Iustin-Emanuel, ALEXANDRU

    2014-11-01

    Full Text Available Addressing the subject of this essay is based on the background ideas generated by a new branch of science - Biomimicry. According to European Commissioner for the Environment, "Nature is the perfect model of circular economy". Therefore, by imitating nature, we are witnessing a process of cycle redesign: production-consumption-recycling. The authors present some reflections on the European Commission's decision to adopt after July 1, 2014 new measures concerning the development of more circular economies. Starting from the principles of Ecolonomy, which is based on the whole living paradigm, this paper argues for the development within each economy of entrepreneurial policies related to the Blue economy. In its turn, Blue economy is based on scientific analyses that identify the best solutions in a business. Thus, formation of social capital will lead to healthier and cheaper products, which will stimulate entrepreneurship. Blue economy is another way of thinking economic practice and is a new model of business design. It is a healthy, sustainable business, designed for people. In fact, it is the core of the whole living paradigm through which, towards 2020, circular economy will grow more and more.

  9. The Sharing Economy

    OpenAIRE

    Reinhold, Stephan; Dolnicar, Sara

    2017-01-01

    Peer-to-peer accommodation networks in general, and Airbnb in specific, are frequently referred to as part of the sharing economy. This chapter provides an overview of key characteristics of the sharing economy, discusses how these characteristics relate to peer-to-peer accommodation, and positions peer-to-peer accommodation networks within the sharing economy.

  10. ULUSLARARASI MUHASEBE HARMONİZASYONU VE ÇEVRESEL FAKTÖRLER-INTERNATIONAL ACCOUNTING HARMONIZATION AND ENVIRONMENTAL FACTORS

    Directory of Open Access Journals (Sweden)

    Banu DİNCER

    2012-06-01

    Full Text Available Küreselleşmenin artan etkileri ve ulusal muhasebe sistemlerindeki farklılıklar nedeni ile finansal bilgi sağlayan işletmeler uluslararası anlamda finansal tablo kullanıcılarının ihtiyaçlarını karşılamakta zorluk çekmektedirler. Bu çalışmanın amacı Uluslararası Muhasebe Standartları/ Uluslararası Finansal Raporlama Standartları’nın (UMS/UFRS az gelişmiş ve gelişmekte olan ülkelerde uygulamaya konulmasını açıklayan faktörleri ortaya koyarak, bunları uygulayan ve uygulamayan ülkelerdeki farklılıklarını belirlemektir. Çalışmada kullanılmak üzere ilgili yazın taraması sonucu seçilen faktörler  ekonomik büyüme, eğitim seviyesi, ülkenini dışarıya olan açıklığı, belli bir kültür grubuna bağlı olunması, finansal bir pazarın varlığıdır. Sonuçlar okur-yazarlık oranı ve ekonomik büyüme oranının daha yüksek olduğu az gelişmiş/ gelişmekte olan ülkeler UMS uygulamayı benimsemeye daha yatkın olduğunu ortaya koymuştur.-The financial information service companies are struggling to meet the needs of international financial statement users due to the growing effect of the globalization and the difficulties caused by the differences in national accounting systems. The purpose of this study is to determine the differences that are adopted and non-adopted International Accounting Standards/ International Financial Reporting Standards (IAS /IFRS by identifying the factors that could explain the adoption of international accounting standards in less developed/developing countries. According to the literature review, the following factors have been selected: economic growth, education level, the degree of external economic openness, cultural membership in a group of countries, and the existence of a capital market. The results indicate that less developed/ developing countries with the higher literacy rates, that have higher economic growth are the most likely to adopt

  11. Account of the contribution of the Netherlands Environmental Assessment Agency (PBL) to the Working Group 'Broad Reconsideration Energy and Climate'

    International Nuclear Information System (INIS)

    2010-04-01

    In twenty policy areas various working groups have studied variants that can lead to a 20% budget cut in the government budgets of the Netherlands, which must be realized in 2015. The aim of the reconsiderations is to use less government means to realize the same results, or even better results if possible. The broad reconsideration in the field of energy and climate focuses on the expenditure for renewable energy and energy efficiency, mitigating (inter)national climate policy and fiscal benefits. In this report the PBL gives account of its contribution to the Working Group 'Broad Reconsideration Energy and Climate'. [nl

  12. Subnational mobility and consumption-based environmental accounting of US corn in animal protein and ethanol supply chains

    Science.gov (United States)

    Smith, Timothy M.; Kim, Taegon; Pelton, Rylie E. O.; Suh, Kyo; Schmitt, Jennifer

    2017-01-01

    Corn production, and its associated inputs, is a relatively large source of greenhouse gas emissions and uses significant amounts of water and land, thus contributing to climate change, fossil fuel depletion, local air pollutants, and local water scarcity. As large consumers of this corn, corporations in the ethanol and animal protein industries are increasingly assessing and reporting sustainability impacts across their supply chains to identify, prioritize, and communicate sustainability risks and opportunities material to their operations. In doing so, many have discovered that the direct impacts of their owned operations are dwarfed by those upstream in the supply chain, requiring transparency and knowledge about environmental impacts along the supply chains. Life cycle assessments (LCAs) have been used to identify hotspots of environmental impacts at national levels, yet these provide little subnational information necessary for guiding firms’ specific supply networks. In this paper, our Food System Supply-Chain Sustainability (FoodS3) model connects spatial, firm-specific demand of corn purchasers with upstream corn production in the United States through a cost minimization transport model. This provides a means to link county-level corn production in the United States to firm-specific demand locations associated with downstream processing facilities. Our model substantially improves current LCA assessment efforts that are confined to broad national or state level impacts. In drilling down to subnational levels of environmental impacts that occur over heterogeneous areas and aggregating these landscape impacts by specific supply networks, targeted opportunities for improvements to the sustainability performance of supply chains are identified. PMID:28874548

  13. Subnational mobility and consumption-based environmental accounting of US corn in animal protein and ethanol supply chains.

    Science.gov (United States)

    Smith, Timothy M; Goodkind, Andrew L; Kim, Taegon; Pelton, Rylie E O; Suh, Kyo; Schmitt, Jennifer

    2017-09-19

    Corn production, and its associated inputs, is a relatively large source of greenhouse gas emissions and uses significant amounts of water and land, thus contributing to climate change, fossil fuel depletion, local air pollutants, and local water scarcity. As large consumers of this corn, corporations in the ethanol and animal protein industries are increasingly assessing and reporting sustainability impacts across their supply chains to identify, prioritize, and communicate sustainability risks and opportunities material to their operations. In doing so, many have discovered that the direct impacts of their owned operations are dwarfed by those upstream in the supply chain, requiring transparency and knowledge about environmental impacts along the supply chains. Life cycle assessments (LCAs) have been used to identify hotspots of environmental impacts at national levels, yet these provide little subnational information necessary for guiding firms' specific supply networks. In this paper, our Food System Supply-Chain Sustainability (FoodS 3 ) model connects spatial, firm-specific demand of corn purchasers with upstream corn production in the United States through a cost minimization transport model. This provides a means to link county-level corn production in the United States to firm-specific demand locations associated with downstream processing facilities. Our model substantially improves current LCA assessment efforts that are confined to broad national or state level impacts. In drilling down to subnational levels of environmental impacts that occur over heterogeneous areas and aggregating these landscape impacts by specific supply networks, targeted opportunities for improvements to the sustainability performance of supply chains are identified.

  14. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  15. Personal Reflections on a Tale of Two Books: Social and Environmental Accounting Research in the Past, Present and Future

    Directory of Open Access Journals (Sweden)

    Reg Mathews

    2008-03-01

    Full Text Available This paper was requested by the guest editors of the Australasian Accounting, Business and Finance Journal(AABFJ following the Sydney CSEAR conference. One topic suggested to me was to write a comment onrecent developments leveraging on GG 2007 or that part that has not been published previously. I am pleasedto attempt this but wish also to make reference to another book published at the same time (Unerman,Bebbington and O’Dwyer (UBOD 2007, because I believe that the different perspectives presented areinformative for all scholars in the field of SEAR which is now often referred to as SA. The remainder of thispaper other than the introduction and conclusion will consist of firstly a review of GG 2007, secondly a reviewof UBOD 2007, and thirdly a number of observations based on these contrasting works.

  16. Health impact assessment of Ontario's green energy and green economy act. The roles of environmental informatics in sustainability

    Energy Technology Data Exchange (ETDEWEB)

    Rattle, Robert

    2013-07-01

    Renewable energy received a boost in Ontario, Canada with the Green Energy and Green Economy Act (GEGEA), ushering in a new Feed-in-Tariff (FIT) program modelled on programs from Germany, Spain, Denmark and other jurisdictions. Information about lessons learned elsewhere has clearly benefited the Ontario experience. Part of the Ontario program included streamlining the impact assessment process to facilitate the swift development of provincial renewable energy capacities. In this context, the GEGEA has been remarkably successful, generating renewable energy sector capacities, resources, projects and their spin-off benefits in Ontario, along with more sustainable electricity system. Environmentalists along with industry continue to laud the benefits of renewable energy and the GEGEA, and with good reason. Renewable energy generation in Ontario has grown from to 2 per cent in 2012 and is expected to reach 10 per cent in 2013. (orig.)

  17. The Political Economy of Crisis and the Crisis of Political Economy: The Challenge of Sustainability

    Directory of Open Access Journals (Sweden)

    Graham Murdock

    2015-10-01

    Recent developments in the organisation of capitalism have given renewed urgency to critical political economy’s core concern with the shifting relations between capital, state and civil society and placed issues around communications and culture at the centre of debate. Successive responses to the crisis of capitalism in the 1970s and the 2008 financial crisis have extended marketization, consolidated corporate control over public culture, displaced and casualised labour, escalated product promotion, placed consumption fuelled by personal debt at the centre of models of growth, and generated rapidly widening inequalities in access and agency. At the same time, the political instabilities following the end of the Cold War have licenced a move from selective to saturation surveillance that has given the major capitalist states unprecedented entry into intimate life. The critical political economy culture and communications has seized the moment and produced powerful accounts and critiques of these shifts and their implications for democratic life. The first part of the paper offers a critical overview of this work. With some notable exceptions however, critical political economies of communications have not fully incorporated the climate crisis into their analyses. Yet communication systems, particularly digital systems, are central to the unfolding climate crisis, not simply as central spaces of public information (and misinformation and debate, but as arrays of infrastructures and machines that consume resources and power and foster patterns of use and disposal that exacerbate problems of waste and pollution and reinforce patterns of inequality, with those least able to cope likely to be the most affected. The second part of the paper expands on this argument The third and final part follows the implications of this analysis through arguing that critical communications policy not only needs to address the problem of curbing corporate and state abuses of control

  18. THE CONCEPT OF ORGANIZING TRANSPORT AND LOGISTICS PROCESSES, TAKING INTO ACCOUNT THE ECONOMIC, SOCIAL AND ENVIRONMENTAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Leszek MINDUR

    2015-12-01

    Full Text Available Current model of organization of supply chains results in inefficient use of transport resources, high transport costs, increasing congestions and CO2 emission. This effect has been demonstrated by research conducted by the authors as well as by the European Environmental Agency. This situation can be change by development of alternative business model for collaboration in organisation of the transport processes within the supply chains. The aim of this paper is to present practical implementation of the T-Scale platform that enables collaboration between independent transport users and transport service providers. Moreover, an overview of existing communication platform with its major functionalities are presented. The work is summarized by the major benefits of collaboration achieved by the group of companies operating in the FMCG sector in Poland.

  19. Characterization of atmospheric trace elements in the Puruogangri ice core: a preliminary account of Tibetan Plateau environmental and contamination histories

    Science.gov (United States)

    Beaudon, E.; Gabrielli, P.; Sierra Hernandez, R.; Wegner, A.; Thompson, L. G.

    2014-12-01

    Asia is facing enormous challenges including large-scale environmental changes, rapid population growth and industrialization. The inherent generated pollution contributes to half of all Earth's anthropogenic trace metals emissions that, when deposited to glaciers of the surrounding mountains of the Third Pole region, leave a characteristic chemical fingerprint. Records of past atmospheric deposition preserved in snow and ice from Third Pole glaciers provide unique insights into changes of the chemical composition of the atmosphere and into the nature and intensity of the regional atmospheric circulation systems. The determination of the elemental composition of aeolian dust stored in Himalayan and Tibetan Plateau glaciers can help to qualify the potential contamination of glacial meltwater as a part of the greater fresh Asian water source. The 215 m long Puruogangri ice core retrieved in 2000 at 6500 m a.s.l. in central Tibetan Plateau (Western Tanggula Shan, China) provides one of the first multi-millennium-long environmental archives (spanning the last 7000 years and annually resolved for the last 400 years) obtained from the Tibetan Plateau region. The Puruogangri's area is climatologically of particular interest because of its location at the boundary between the monsoon (wet) and the westerly (dry) dominated atmospheric circulation. The major objective of this study is to determine the concentration of trace and ultra-trace elements in the Puruogangri ice core between 1600 and 2000 AD in order to characterize the atmospheric aerosols entrapped in the ice. Particular attention is given to assess the amount of trace elements originating from anthropogenic sources during both the pre-industrial and industrial periods. The distinction between the anthropogenic contribution and the crustal background may rely on the precise decoupling of the dry and wet seasons signals, the former being largely influenced by dust contribution.

  20. A paler shade of green : Environmental policy under induced technical change

    NARCIS (Netherlands)

    Di Maria, C.; Smulders, Sjak

    2017-01-01

    Conventional wisdom argues that environmental policy is less costly if it induces the development of cleaner technologies. In contrast to this argument, we show that once the second-best nature of actual economies is taken into account, the cost of environmental policy may well be larger with

  1. Formalization of the General Model of the Green Economy at the Regional Level

    Directory of Open Access Journals (Sweden)

    Ivan Mikhaylovich Potravny

    2016-06-01

    Full Text Available The subject-matter of the article is the research of the problems of economic and mathematical modelling of the green economy at the regional level. The purpose of the research is the substantiation and development of economic and mathematical tools for the modelling of economic and ecological systems at the regional level on the basis of the principles of the green economy. The hypothesis of the study is based on the thesis that in the conditions of the resource exhaustion and depletion of natural capital, the technogenic deposits as well as production waste and consumption can be considered as the resource base for modern production, whose use leads to the elimination of accumulated environmental damage and substitution of natural resources. In the article, the approaches to the system modelling problems are considered to develop the green economy at the level of the country and its regions. The relevance of the transition to a green economy is confirmed by the theoretical and practical research in the field of the cyclic development of socio-eco-economic systems. A number of formalized models and methods for solving current environmental-economic issues including the economic valuation of accumulated environmental damage, eco-economic assessment of the efficiency of natural resource substitution with resource-substitute are proposed as well as the choice of an optimal set of resources-substitutes taking into account the financial and natural resource constraints. The standard models of green growth are considered. These models take into account the exhaustion of natural resources, involvement of the resources of technogenic deposits in the economic circulation through the implementation of investment projects on the elimination of accumulated environmental damage. The results of the study may be used in the different regions of the country for the justification and implementation of investment projects in the framework of the Federal Target

  2. Model Year 2015 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2014-12-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles. The vehicles listed have been divided into three classes of cars, three classes of light duty trucks, and three classes of special purpose vehicles.

  3. Model Year 2009 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2008-10-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles. The vehicles listed have been divided into three classes of cars, three classes of light duty trucks, and three classes of special purpose vehicles.

  4. Model Year 2005 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2004-11-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles. The vehicles listed have been divided into three classes of cars, three classes of light duty trucks, and three classes of special purpose vehicles.

  5. Model Year 2016 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2015-11-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles. The vehicles listed have been divided into three classes of cars, three classes of light duty trucks, and three classes of special purpose vehicles.

  6. Model Year 2010 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-10-14

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles. The vehicles listed have been divided into three classes of cars, three classes of light duty trucks, and three classes of special purpose vehicles.

  7. Model Year 2014 Fuel Economy Guide: EPA Fuel Economy Estimates

    Energy Technology Data Exchange (ETDEWEB)

    None

    2013-12-01

    The Fuel Economy Guide is published by the U.S. Department of Energy as an aid to consumers considering the purchase of a new vehicle. The Guide lists estimates of miles per gallon (mpg) for each vehicle available for the new model year. These estimates are provided by the U.S. Environmental Protection Agency in compliance with Federal Law. By using this Guide, consumers can estimate the average yearly fuel cost for any vehicle. The Guide is intended to help consumers compare the fuel economy of similarly sized cars, light duty trucks and special purpose vehicles. The vehicles listed have been divided into three classes of cars, three classes of light duty trucks, and three classes of special purpose vehicles.

  8. The effect of fossil energy and other environmental taxes on profit incentives for change in an open economy: Evidence from the UK

    International Nuclear Information System (INIS)

    Webster, Allan; Ayatakshi, Sukanya

    2013-01-01

    This paper argues that the underlying supply and demand analysis of fossil energy and other environmental taxes needs further elaboration when a country (a) introduces national fossil energy or environmental taxes and (b) is open to international trade at given world prices. We provide evidence that such conditions are plausible for many sectors in the UK. A key implication is that the short run effects of such taxes should not be felt in final good prices, since these are determined in world markets, but in terms of underlying profitability. These changes in underlying profits provide two key incentives for producers—to change to more environmentally friendly production techniques and to switch resources to production of less environmentally harmful goods. Using input—output techniques we provide evidence for the UK to show how existing fossil energy and other “green” taxes have affected underlying profitability. The evidence shows quite strong profit incentives to shift resources from a small number of energy intensive industries to others. - Highlights: • Energy taxes affect profits more than prices for sectors trading at world prices. • This study suggests that many sectors in the UK satisfy these conditions. • Our evidence suggests that few sectors are strongly affected by energy taxes. • Energy taxes have a strong effect relative to other possible environmental taxes

  9. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  10. Heroes of the knowledge economy

    DEFF Research Database (Denmark)

    Ørberg, Jakob Williams

    they themselves envisage their futures. The thesis looks behind the mirror cabinet of policy making and aims to better grasp the work and personal investments of Indian youth in creating the imaginaries we rely on globally, when we envision the global knowledge economy. The thesis is as such an account......The Indian engineering student has both nationally and globally come to symbolize the advent of a global knowledge economy. Indian engineering students are depicted in policy documents and popular media as important protagonists that will take India into the this promising future. This thesis...... is a study of these Indian ‘heroes’. It is based on ethnographic fieldwork in an iconic site for their production, the top Indian engineering university, the Indian Institute of Technology Delhi, and it aims to understand how students engage in the creation of both their own and national – even global...

  11. Economics of voluntarist approaches in environmental policies with non-perfect competition and cooperation; Economie des approches volontaires dans les politiques environnementales en concurrence et cooperation imparfaites

    Energy Technology Data Exchange (ETDEWEB)

    David, M

    2004-05-15

    Voluntarist approaches (VA) are a form of environmental regulation which has been recently developed and which allows companies to voluntarily commit themselves to improve their environmental efficiencies. This work integrates for the first time the role of market structures which prevail both on the polluting industries side and on the cleansing industries side in order to compare some VA with other environmental policy instruments. A VA inspired from a policy introduced in Denmark is compared first with a tax in the framework of an imperfect competition between polluting companies. The same form of VA is then compared to a tax, a pollution quota and a process standard when the cleansing is delegated to an imperfectly competitive industry. Finally, the study of a VA applied in France in the domain of domestic packing wastes allows to compare the theoretical point of view and the real situation. (J.S.)

  12. Environmental product declarations in accordance with EN 15804 and EN 16485 — How to account for primary energy of secondary resources?

    Energy Technology Data Exchange (ETDEWEB)

    Achenbach, Hermann, E-mail: hermann.achenbach@thuenen.de; Diederichs, Stefan K.; Wenker, Jan L.; Rüter, Sebastian

    2016-09-15

    As a core product category rule (PCR), EN 15804 defines rules for conducting the life cycle assessment (LCA) of building products in the context of environmental product declarations (EPDs). This European standard is complemented by EN 16485, which provides further guidance for specific aspects for the LCA of wood and wood-based construction products. For all life cycle stages under consideration, the renewable and non-renewable primary energy employed for energy generation or material use is accounted for. Furthermore, the inputs and outputs of secondary materials (SM), renewable secondary fuels (RSF) and non-renewable secondary fuels (NRSF) have to be reported. Especially in the end-of life stage as well as in the production stage, the standards do not exactly rule the accounting method of the primary energy contained in SM, RSF and NRSF. As both standards leave room for interpretation, we wrote this discussion article to introduce this issue to the LCA community and to present our developed accounting specifications. In general, we consider EN 15804 and EN 16485 as helpful tools for the LCA of building products. We hope that our ideas on certain aspects contribute to a better understanding of the standards, possibly leading to further improvement in the course of the standardization process.

  13. Environmental product declarations in accordance with EN 15804 and EN 16485 — How to account for primary energy of secondary resources?

    International Nuclear Information System (INIS)

    Achenbach, Hermann; Diederichs, Stefan K.; Wenker, Jan L.; Rüter, Sebastian

    2016-01-01

    As a core product category rule (PCR), EN 15804 defines rules for conducting the life cycle assessment (LCA) of building products in the context of environmental product declarations (EPDs). This European standard is complemented by EN 16485, which provides further guidance for specific aspects for the LCA of wood and wood-based construction products. For all life cycle stages under consideration, the renewable and non-renewable primary energy employed for energy generation or material use is accounted for. Furthermore, the inputs and outputs of secondary materials (SM), renewable secondary fuels (RSF) and non-renewable secondary fuels (NRSF) have to be reported. Especially in the end-of life stage as well as in the production stage, the standards do not exactly rule the accounting method of the primary energy contained in SM, RSF and NRSF. As both standards leave room for interpretation, we wrote this discussion article to introduce this issue to the LCA community and to present our developed accounting specifications. In general, we consider EN 15804 and EN 16485 as helpful tools for the LCA of building products. We hope that our ideas on certain aspects contribute to a better understanding of the standards, possibly leading to further improvement in the course of the standardization process.

  14. A hydrogen economy - an answer to future energy problems

    International Nuclear Information System (INIS)

    Seifritz, W.

    1975-01-01

    ''The Theme was THEME''. This was the headline of The Hydrogen Economy Miami Energy Conference which was the first international conference of this type and which took place in Miami, March 18-20, 1974. For the first time, about 700 participants from all over the western world discussed all the ramifications and aspects of a hydrogen based economy. Non-fossil hydrogen, produced from water by either electrolysis or by direct use of process heat from a nuclear source is a clean, all-synthetic, automatically recyclable, and inexhaustible fuel. It may support the World's future energy requirements beyond the present self limited fossil-fuel era. A large number of papers and news were presented on this conference reflecting this effort. The following article is intended to report on the highlights of the conference and to give a survey on the present state of the art in the hydrogen field. Furthermore, the author includes his own ideas and conclusions predominantly by taking into account the trends in the development of future nuclear reactor systems and symbiotic high-temperature-reactor/breeder strategies being the primary energy input of a hydrogen economy and providing a most promising avenue for solving both the World's energy and environmental (entropy) problems. (Auth.)

  15. Growing a market economy

    Energy Technology Data Exchange (ETDEWEB)

    Basu, N.; Pryor, R.J.

    1997-09-01

    This report presents a microsimulation model of a transition economy. Transition is defined as the process of moving from a state-enterprise economy to a market economy. The emphasis is on growing a market economy starting from basic microprinciples. The model described in this report extends and modifies the capabilities of Aspen, a new agent-based model that is being developed at Sandia National Laboratories on a massively parallel Paragon computer. Aspen is significantly different from traditional models of the economy. Aspen`s emphasis on disequilibrium growth paths, its analysis based on evolution and emergent behavior rather than on a mechanistic view of society, and its use of learning algorithms to simulate the behavior of some agents rather than an assumption of perfect rationality make this model well-suited for analyzing economic variables of interest from transition economies. Preliminary results from several runs of the model are included.

  16. The Sharing Economy

    DEFF Research Database (Denmark)

    Avital, Michel; Carroll, John M.; Hjalmarsson, Anders

    2015-01-01

    The sharing economy is spreading rapidly worldwide in a number of industries and markets. The disruptive nature of this phenomenon has drawn mixed responses ranging from active conflict to adoption and assimilation. Yet, in spite of the growing attention to the sharing economy, we still do not know...... much about it. With the abundant enthusiasm about the benefits that the sharing economy can unleash and the weekly reminders about its dark side, further examination is required to determine the potential of the sharing economy while mitigating its undesirable side effects. The panel will join...... the ongoing debate about the sharing economy and contribute to the discourse with insights about how digital technologies are critical in shaping this turbulent ecosystem. Furthermore, we will define an agenda for future research on the sharing economy as it becomes part of the mainstream society as well...

  17. Availability Cascades & the Sharing Economy

    DEFF Research Database (Denmark)

    Netter, Sarah

    2014-01-01

    attention. This conceptual paper attempts to explain the emergent focus on the sharing economy and associated business and consumption models by applying cascade theory. Risks associated with this behavior will be especially examined with regard to the sustainability claim of collaborative consumption......In search of a new concept that will provide answers to as to how modern societies should not only make sense but also resolve the social and environmental problems linked with our modes of production and consumption, collaborative consumption and the sharing economy are increasingly attracting....... With academics, practitioners, and civil society alike having a shared history in being rather fast in accepting new concepts that will not only provide business opportunities but also a good conscience, this study proposes a critical study of the implications of collaborative consumption, before engaging...

  18. Economy and Grace

    DEFF Research Database (Denmark)

    Pedersen, Else Marie Wiberg

    2015-01-01

    Luther develops his idea the grace of God in tandem with his idea of economy, and a society characterized by ethical and social values such as love of neighbour and caring for the poor. Hence, the reformer's search for a gracious God is developed along with his criticism of the current indulgence...... doctrine and the emerging 'oeconomia moderna'. Thus, building on a simul gratia et oeconomia, grace and economy simultaneously, Luther's reformation theology can be perceived as te intersection of an economy of grace and a horizontal social economy (works of love) in quotidian life that together constitute...

  19. Real economy versus virtual economy - New challenges for nowadays society

    Directory of Open Access Journals (Sweden)

    Associates Professon Dr. Veronica Adriana Popescu

    2011-05-01

    Full Text Available In the paper Real Economy versus Virtual Economy – New Challenges for Nowadays Society our goal is to present the importance of both real economy and virtual economy.At the begging of our research, we have presented the main views of some specialists concerning both virtual and real economy. After that we have compared the two types of economies and we have stressed the most important aspects connected to them. The main reason why we have decided to approach this complex subject is due to the increasing interest in the virtual economy matters and the relation that this particular type of economy develops with the real economy.

  20. Growing a green economy in China

    Science.gov (United States)

    Weng, Qingqing; Xu, He; Ji, Yijun

    2018-02-01

    With the rapid development of economy, resource depletion and environmental degradation have become serious challenges for Chinese sustainable development. Green development is a mode of well environmental and high-quality economic development. It is necessary for China to implement green development. In this review, it discusses the green development problems in China, the international experience and connotation of green development are summarized and identified further. Based on the connotation and experience of green economy development, it puts forward several countermeasures and suggestions for Chinese green development finally.

  1. Economy Profile of Argentina

    OpenAIRE

    World Bank Group

    2017-01-01

    Doing Business 2018 is the 15th in a series of annual reports investigating the regulations that enhance business activity and those that constrain it. This economy profile presents the Doing Business indicators for Argentina. Doing Business presents quantitative indicators on business regulation and the protection of property rights that can be compared across 190 economies; for 2018 Arge...

  2. Economy Profile of Estonia

    OpenAIRE

    World Bank Group

    2017-01-01

    Doing Business 2018 is the 15th in a series of annual reports investigating the regulations that enhance business activity and those that constrain it. This economy profile presents the Doing Business indicators for Estonia. Doing Business presents quantitative indicators on business regulation and the protection of property rights that can be compared across 190 economies; for 2018 Estonia ...

  3. Economy Profile of Australia

    OpenAIRE

    World Bank Group

    2017-01-01

    Doing Business 2018 is the 15th in a series of annual reports investigating the regulations that enhance business activity and those that constrain it. This economy profile presents the Doing Business indicators for Australia. Doing Business presents quantitative indicators on business regulation and the protection of property rights that can be compared across 190 economies; for 2018 Aust...

  4. Economy Profile of Bolivia

    OpenAIRE

    World Bank Group

    2017-01-01

    Doing Business 2018 is the 15th in a series of annual reports investigating the regulations that enhance business activity and those that constrain it. This economy profile presents the Doing Business indicators for Bolivia. Doing Business presents quantitative indicators on business regulation and the protection of property rights that can be compared across 190 economies; for 2018 Bolivia ...

  5. Free variable economy

    NARCIS (Netherlands)

    Roelofsen, F.

    2009-01-01

    Several authors have recently argued that semantic interpretation is subject to economy constraints. In particular, Fox (1999) argued that the interpretation of pronouns is subject to BINDING ECONOMY, which favors local binding over non-local binding. The present paper points out a problem for

  6. Integrated reporting – innovation in accounting paradigms

    Directory of Open Access Journals (Sweden)

    Mirosława Kwiecień

    2016-07-01

    Full Text Available The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc. science studies and research on changes in legal regulations of accounting, one can venture to say that the change in accounting paradigms is an innovation which stems from legal requirements. Legislation stimulates conceptuality, including information management, standardization of accounting, etc. Innovation theory refers to technological, organizational and market changes, so a question ariseswhether this theory can be applied to accounting practices as well? In this way an idea emerged for inves-tigating the question if the implementation of legal regulations such as International Financial Reporting Standards (IFRS or the standards of the Global Reporting Initiative (GRI is a manifestation of the inno-vation theory in the development of accounting systems, especially in reporting.

  7. Spatial analysis of trace elements in a moss bio-monitoring data over France by accounting for source, protocol and environmental parameters.

    Science.gov (United States)

    Lequy, Emeline; Saby, Nicolas P A; Ilyin, Ilia; Bourin, Aude; Sauvage, Stéphane; Leblond, Sébastien

    2017-07-15

    Air pollution in trace elements (TE) remains a concern for public health in Europe. For this reasons, networks of air pollution concentrations or exposure are deployed, including a moss bio-monitoring programme in Europe. Spatial determinants of TE concentrations in mosses remain unclear. In this study, the French dataset of TE in mosses is analyzed by spatial autoregressive model to account for spatial structure of the data and several variables proven or suspected to affect TE concentrations in mosses. Such variables include source (atmospheric deposition and soil concentrations), protocol (sampling month, collector, and moss species), and environment (forest type and canopy density, distance to the coast or the highway, and elevation). Modeled atmospheric deposition was only available for Cd and Pb and was one of the main explanatory variables of the concentrations in mosses. Predicted soil content was also an important explanatory variable except for Cr, Ni, and Zn. However, the moss species was the main factor for all the studied TE. The other environmental variables affected differently the TE. In particular, the forest type and canopy density were important in most cases. These results stress the need for further research on the effect of the moss species on the capture and retention of TE, as well as for accounting for several variables and the spatial structure of the data in statistical analyses. Copyright © 2017 Elsevier B.V. All rights reserved.

  8. Environmental strategy

    DEFF Research Database (Denmark)

    Zabkar, Vesna; Cater, Tomaz; Bajde, Domen

    2013-01-01

    perspective, appropriate environmental strategies in compliance with environmental requirements aim at building competitive advantages through sustainable development. There is no universal “green” strategy that would be appropriate for each company, regardless of its market requirements and competitive......Environmental issues and the inclusion of environmental strategies in strategic thinking is an interesting subject of investigation. In general, managerial practices organized along ecologically sound principles contribute to a more environmentally sustainable global economy. From the managerial...

  9. Real-world fuel economy and CO2 emissions of plug-in hybrid electric vehicles

    International Nuclear Information System (INIS)

    Ploetz, Patrick; Funke, Simon Arpad; Jochem, Patrick

    2015-01-01

    Plug-in hybrid electric vehicles (PHEV) combine electric propulsion with an internal combustion engine. Their potential to reduce transport related green-house gas emissions highly depends on their actual usage and electricity provision. Various studies underline their environmental and economic advantages, but are based on standardised driving cycles, simulations or small PHEV fleets. Here, we analyse real-world fuel economy of PHEV and the factors influencing it based on about 2,000 actual PHEV that have been observed over more than a year in the U.S. and Germany. We find that real-world fuel economy of PHEV differ widely among users. The main factors explaining this variation are the annual mileage, the regularity of daily driving, and the likelihood of long-distance trips. Current test cycle fuel economy ratings neglect these factors. Despite the broad range of PHEV fuel economies, the test cycle fuel economy ratings can be close to empiric PHEV fleet averages if the average annual mile-age is about 17,000 km. For the largest group of PHEV in our data, the Chevrolet Volt, we find the average fuel economy to be 1.45 litres/100 km at an average electric driving share of 78%. The resulting real-world tank-to-wheel CO 2 emissions of these PHEV are 42 gCO 2 /km and the annual CO 2 savings in the U.S. amount to about 50 Mt. In conclusion, the variance of empirical PHEV fuel economy is considerably higher than of conventional vehicles. This should be taken into account by future test cycles and high electric driving shares should be incentivised.

  10. Análise de confiabilidade do SICOGEA - sistema contábil gerencial e ambiental = Reliability analysis of SICOGEA - management and environmental accounting system

    Directory of Open Access Journals (Sweden)

    Bernadete Limongi

    2013-07-01

    Full Text Available A área ambiental tem sido discutida por vários profissionais, porém pouco ainda se relata sobre a Contabilidade Ambiental. Assim, a fim de criar um sistema que pudesse fornecer dados ambientais e contabilizá-los, optou-se pela realização do SICOGEA - Sistema Contábil-Gerencial Ambiental. Antes, porém, fazia-se necessário realizar uma análise de confiabilidade. Entrevistas semiestruturadas foram realizadas com profissionais de diversas áreas. Foram enviados, via e-mail, 55 instrumentos de análise, dos quais 53 retornaram, em 30 dias. Na análise empreendida verificou-se, como vantagem inicial da gestão ambiental, o envolvimento da sociedade, pois, conhecendo a realidade local, as possibilidades de solução para as questões ambientais tornam-se mais exequíveis. Percebeu-se uma relação entre as respostas aos questionários e a atividade profissional e acadêmica dos inquiridos: aqueles envolvidos mais diretamente com a área ambiental não demonstraram preocupação com lucratividade, mas aqueles voltados à área econômica entenderam que a gestão ambiental somente terá sucesso quando trouxer vantagem econômica. Percebeuse, pois, entre estes últimos, uma clara preocupação com a sobrevivência no mercado. E é nesse contexto que se insere o SICOGEA, uma nova alternativa de gestão e Contabilidade Ambiental, pois é um sistema que pode ajudar a elucidar a problemática ambiental e possibilitar o uso de tecnologias simples e eficientes, visando à preservação, ao mesmo tempo em que atende às exigências da legislação vigente. Environment has been discussed by many experts but there is not much reported on Environmental Accounting. Thus, in order to obtain a system which is capable of furnishing environmental data and registering them, SICOGEAwas created. It is an Environmental Managing and Accounting System. Before that a reliability test was applied. Semi-structured interviews with different professionals were undertaken

  11. An Accounting Method for Economic Growth

    OpenAIRE

    Hongchun Zhao

    2012-01-01

    As Chari et al. (2007) indicate, many growth theories explaining frictions in real economies are equivalent to a competitive economy, with some exogenous taxes. Using this idea, I developed an accounting method for identifying fundamental causes of economic growth. A two-sector neoclassical growth model with taxes is used as a prototype economy, and its equilibrium conditions define wedges. These wedges endogenously determine the long run growth rate, which is exogenous and not correlated wit...

  12. 78 FR 46799 - Use of Market Economy Input Prices in Nonmarket Economy Proceedings

    Science.gov (United States)

    2013-08-02

    ...The Department of Commerce (``Department'') is modifying its regulation which states that the Department normally will use the price that a nonmarket economy (``NME'') producer pays to a market economy supplier when a factor of production is purchased from a market economy supplier and paid for in market economy currency, in the calculation of normal value (``NV'') in antidumping proceedings involving NME countries. The rule establishes a requirement that the input at issue be produced in one or more market economy countries, and a revised threshold requiring that ``substantially all'' (i.e., 85 percent) of an input be purchased from one or more market economy suppliers before the Department uses the purchase price paid to value the entire factor of production. The Department is making this change because it finds that a market economy input price is not the best available information for valuing all purchases of that input when market economy purchases of an input do not account for substantially all purchases of the input.

  13. Structural characteristics of the economy of Mozambique

    DEFF Research Database (Denmark)

    Tarp, Finn; Arndt, Channing; Jensen, Henning Tarp

    2000-01-01

    Key features of the Mozambican economy are synthesized in this paper based on a new 1995 social accounting matrix. Particular attention is paid to the critical role of home consumption and large marketing margins. The fundamental importance of agricultural development emerges clearly from...

  14. ECONOMY AND SOCIAL ENVIRONMENT

    Directory of Open Access Journals (Sweden)

    Oleg BOGOMOLOV

    2008-12-01

    Full Text Available Market reforms in the post-socialist countries have brought into sharp focus the problem of interconnection and interaction between the economy and the social environment. The economy is inseparable from politics and the operation of the political system, from the state of the social consciousness, the moral and cultural level of the population and from many other aspects of human life and behavior, in short, from everything that can be described by the concept of social environment. Society in every country is a single organism with closely interconnected and interacting parts and systems. Their conjugation and mutual influence are not always apparent and are often overlooked. It is quite easy to see how changes in policy affect the economy and then trace the feedback effect of the economy on policy. It is more difficult to discern the direct and feedback relationship of the economy with administrative relations, with the state of culture, science, morals and public opinion. Meanwhile, an underestimation of these mutual influences is a frequent cause of failures in socio-economic transformation. It is to be regretted that the reforms in Russia were accompanied by a dangerous disruption not only of the economy, but also of the entire system of social relations. What was primary here and what was secondary? In order to answer this question the paper takes a theoretical look at the problem of interaction between the economy and the social environment.

  15. Interpreting the green economy: emerging discourses and their considerations for the Global South

    CSIR Research Space (South Africa)

    Faccer, K

    2014-05-01

    Full Text Available The green economy concept promises to provide a concrete roadmap to the implementation of sustainable development while delivering significant social and economic benefits and reduced environmental risks. However, the concept of a green economy...

  16. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  17. Signs of political economy

    Directory of Open Access Journals (Sweden)

    Bernard Lamizet

    2015-12-01

    Full Text Available Like any political system, economy is a system of signs and representations. The Semiotics of economy elaborates its analytical methods to interpret such signs, which give meaning to the economy by representing its performances in public debate and in the media. Four major features distinguish the Semiotics of political economy from other semiotic forms or other systems of information and political representation. First of all, the relationship between the signification of the economy and the real or the imaginary phenomena to which they refer always pertains to the order of values. The second characteristic of economic signs is the significance of the state of lack they express. The third characteristic of signs of the economy is the form of sign production, which can be designated by the concept of emission of signs and their diffusion. Finally, as all signs, the economic sign is arbitrary. In the field of Economics, such arbitrariness does not imply that the Subject is free to superimpose whatever value to the signs themselves, but refers to the rupture between the world and its possible transformation. The very meaning of the word economy is here at stake. Oikos, in Greek (the term from which the word economy is derived refers to a known, familiar space. Economy transforms the real, natural world into a symbolic social world, into a world of relations with others whom we recognise and whose actions are relatively predictable. It might be useful to consider the contemporary issue of debt, its implications and its multiple meanings, which includes both the ethical and moral dimension of the condemnation of debt as well as the imaginary political dimension based on the expression of an idea of independence.

  18. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  19. The rise, fall and sustainability of capital-resource economies

    NARCIS (Netherlands)

    Pezzey, J.; Withagen, C.A.A.M.

    1998-01-01

    In debates about green accounting it is sometimes argued that a positive value of aggregate investments indicates that an economy is developing sustainably. Asheim (1994) and Pezzey (1994) have shown that this is wrong, using a version of the well-known Dasgupta–Heal economy (with one capital and

  20. The cultural space between accounts & abilities

    DEFF Research Database (Denmark)

    Fitriasari, Dewi; Kampf, Constance

    Relations between global accounting standards and local accountability practices in Indonesia, a country with a rich history influenced by both the East and West, are examined from a cultural perspective.  Key constructs include Swidler's notions of settled and unsettled cultures and the notion...... of open cultural systems to explain the resources available for accounting practices in Indonesia. We examine the Global Reporting Initiative and International Accounting Standards Board websites as examples of unsettled cultures--looking at their ideologies expressed via the Internet, comparing studies...... of emerging economies. The characteristics specific to Indonesia open up further possibilities for understanding the role of diversity in accountability practices for emerging economies...

  1. Nuclear macrotechnology - an interdisciplinary economical and production factor of the national economy and one of the possible environmental protection and development factors

    Energy Technology Data Exchange (ETDEWEB)

    Zaduban, M [Ustav Radioekologie a Vyuzitia Jadrovej Techniky, Kosice (Czechoslovakia)

    1978-01-01

    The historical development of the human society and its impact on the environment is reviewed. It is emphasised that with the shortage of fossil fuels, attention is focused on nuclear energy. A list of nuclear power plants commissioned towards the end of 1977 is given. It is pointed out that controlled nuclear fusion is a prospective source of energy. The use of nuclear energy has its economic benefits. With the development of nuclear power production, increased care should be devoted to environmental protection from ionizing radiation. A comparison is presented of the doses of ionizing radiation to which man is exposed from natural and from man-made sources. It is pointed out that nuclear technology and power production contribute by only a minute fragment to the total exposure of man. As compared with the health hazards and death rate caused by various other human activities the probability of death caused by the operation of nuclear power plants is in the order of 10/sup -7/.

  2. [VOCs tax policy on China's economy development].

    Science.gov (United States)

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  3. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    Directory of Open Access Journals (Sweden)

    Aurelian Virgil BĂLUŢĂ

    2012-06-01

    Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

  4. Availability Cascades and the Sharing Economy

    DEFF Research Database (Denmark)

    Netter, Sarah

    2016-01-01

    As scholars search for a new concept that will provide answers on how modern societies should make sense of and resolve the social and environmental problems linked to our modes of production and consumption, the sharing economy is attracting increased attention. To better understand this emergent...

  5. Exploring the Sharing Economy

    DEFF Research Database (Denmark)

    Netter, Sarah

    Despite the growing interest on the part of proponents and opponents - ranging from business, civil society, media, to policy-makers alike - there is still limited knowledge about the working mechanisms of the sharing economy. The thesis is dedicated to explore this understudied phenomenon...... and to provide a more nuanced understanding of the micro- and macro-level tensions that characterize the sharing economy. This thesis consists of four research papers, each using different literature, methodology, and data sets. The first paper investigates how the sharing economy is diffused and is ‘talked......-level tensions experience by sharing platforms by looking at the case of mobile fashion reselling and swapping markets. The final paper combines the perspectives of different sharing economy stakeholders and outlines some of the micro and macro tensions arising in and influencing the organization of these multi...

  6. Research Award: Networked Economies

    International Development Research Centre (IDRC) Digital Library (Canada)

    Office 2004 Test Drive User

    2015-08-06

    year, paid, ... the areas of democracy, human rights and economic growth. ... Networked Economies is seeking a Research Award Recipient to explore research questions ... such as engineering or computer/information science;.

  7. The Effects: Economy

    Science.gov (United States)

    Nutrient pollution has diverse and far-reaching effects on the U.S. economy, impacting tourism, property values, commercial fishing, recreational businesses and many other sectors that depend on clean water.

  8. Biofuels from the forest. A study of environmental impacts and economy of different uses; Biobraensle fraan skogen. En studie av miljoekonsekvenser och ekonomi foer olika anvaendningar

    Energy Technology Data Exchange (ETDEWEB)

    Ekstroem, Clas; Amnell, Goesta; Anheden, Marie; Eidensten, Lars; Kirkegaard, Gunilla [Vattenfall Utveckling AB (Sweden)

    2002-04-01

    The energy and environmental council of the Royal Swedish Academy of Engineering Sciences initiated this study of how an additional 30 TWh/year of forest biofuel could be used in the Swedish energy system within a 10-year period. The specifications include that the forest biofuel shall be used in such a manner that the greatest possible reduction in carbon dioxide emissions will be achieved at the lowest cost without risking other environmental goals, such as good quality of local air. The figure chosen as starting point for the study, 30 TWh/year, was selected as it is this amount that available data have suggested could be extracted without negatively affecting the long-term productive capacity of forest land. The long-term potential of biofuel will probably be much larger than the volume used today, together with the additional use of 30 TWh/yr. We therefore studied fields of use that, totally, will be considerably larger than 30 TWh/yr. The starting point for comparisons of different uses for forest biofuel was the available benefit/utility for industrial, transportation and service sectors, together with domestic uses. The reference alternative was the existing uses of fossil fuels. Comparisons of different alternatives were made including differences in fuel consumption, CO{sub 2} emissions, emissions of sulfur dioxide, nitrogen oxides and dust, as well as costs without environmental and energy taxes or subsidies. Monetary estimations of sulfur dioxide, nitrogen oxides and dust in accordance with the EU ExternE Project were included in the costs. In our study, we have used two scenarios as starting points in order to cover the range of results. Summary of results: The largest reductions in CO{sub 2} emissions (generally about 0.6-1 Mtonnes CO{sub 2} /TWh forest biofuel and for heat pumps slightly more than 2 Mtonnes CO{sub 2}/TWh forest fuel) at the lowest cost are obtained when bioenergy replaces electricity produced by coal fired condensing power stations

  9. Europe - the first hydrogen economy?

    International Nuclear Information System (INIS)

    Hart, D.

    1999-01-01

    An examination of the state of research relating to hydrogen production and utilization indicates that interest in hydrogen from major companies in Europe has increased by several orders of magnitude in recent years. Of the three major areas where a hydrogen economy could be expected to start, namely, Japan, the United States and Europe, the latter may have advantages in diversity of resources, attitudes towards environmental issues and specific fiscal and regulatory structures. Examples of ongoing research and development projects in Europe include Norway's hydrogen combustion turbine to run on hydrogen from decarbonised natural gas, a project in the Netherlands involving mixing hydrogen and methane in the natural gas grid and a variety of projects involving liquid hydrogen refuelling, hydrogen aircraft, hydrogen fuelling stations and fuel cell vehicle development. There are also ongoing projects in carbon sequestration and hydrogen production for power generation and vehicle use. The author's main contention is that the combination of natural surroundings, environmental problems and attitudes, and business and government frameworks strongly suggest that Europe may be the first to have a hydrogen-based economy. 8 refs

  10. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  11. Shadow Economy and Poverty

    OpenAIRE

    Nikopour, Hesam; Shah Habibullah, Muzafar

    2010-01-01

    This study attempts to investigate the relationship between shadow economy and poverty by explaining the mechanism through which shadow economy affects poverty via its impact on government size and economic growth, and using the human poverty index (HPI) for developing and developed countries. In order to achieve this objective, the three-way interaction model is utilized using data of 139 developing and 23 developed countries separately during 1999-2007. For developing countries the dynamic ...

  12. Observing the economy

    Science.gov (United States)

    Rosenbaum, Stan

    2009-07-01

    In "The (unfortunate) complexity of the economy" (April pp28-32) Jean-Philippe Bouchaud presents clear evidence that traditional assumptions of rational markets have to be abandoned. The old investor slogan "buy on promise, sell on rumour" quickly magnifies a downturn into a crisis, which triggers two questions. If physics-based models are applied (beyond understanding and prediction) to actual market decisions, does this make the economy more or less stable? And, is this cause for stronger regulation?

  13. Corruption and the economy

    OpenAIRE

    Tanzi Vito

    2013-01-01

    This paper focuses on the economic and not on the political impact of corruption. Corruption delegitimizes the working of a market economy, as well as the outcomes of political processes. This paper highlights ways in which corruption, by distorting economic decisions and the working of the market economy, inevitably reduces a country’s rate of growth. The paper also discusses some of the channels through which corruption distorts various economic decisions. Finally, the paper reports o...

  14. The Placenta Economy

    DEFF Research Database (Denmark)

    Kroløkke, Charlotte; Dickinson, Elizabeth; Foss, Karen A.

    2018-01-01

    This article examines the human placenta not only as a scientific, medical and biological entity but as a consumer bio-product. In the emergent placenta economy, the human placenta is exchanged and gains potentiality as food, medicine and cosmetics. Drawing on empirical research from the United......, in the emergent bio-economy, the dichotomy between the inner and the outer body is deconstructed, while the placenta gains clinical and industrial as well as affective value....

  15. Token economy for schizophrenia.

    LENUS (Irish Health Repository)

    McMonagle, T

    2000-01-01

    A token economy is a behavioural therapy technique in which the desired change is achieved by means of tokens administered for the performance of predefined behaviours according to a program. Though token economy programmes were widespread in the 1970s they became largely restricted to wards where long-stay patients from institutions are prepared for transfer into the community and were particularly aimed at changing negative symptoms of schizophrenia - poor motivation, poor attention and social withdrawal.

  16. Regulating the sharing economy

    OpenAIRE

    Erickson, Kristofer; Sorensen, Inge

    2016-01-01

    In this introductory essay, we explore definitions of the ‘sharing economy’, a concept indicating both social (relational, communitarian) and economic (allocative, profit-seeking) aspects which appear to be in tension. We suggest combining the social and economic logics of the sharing economy to focus on the central features of network enabled, aggregated membership in a pool of offers and demands (for goods, services, creative expressions). This definition of the sharing economy distinguishe...

  17. Is corporate Asia ready for the green economy?

    OpenAIRE

    Hewitt, Gordon

    2012-01-01

    This report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy. Publisher PDF

  18. Bioclim Deliverable D10 - 12: development and application of a methodology for taking climate-driven environmental change into account in performance assessments

    International Nuclear Information System (INIS)

    2004-01-01

    The BIOCLIM project on modelling sequential Biosphere systems under Climate change for radioactive waste disposal is part of the EURATOM fifth European framework programme. The project was launched in October 2000 for a three-year period. The project aims at providing a scientific basis and practical methodology for assessing the possible long term impacts on the safety of radioactive waste repositories in deep formations due to climate and environmental change. Five work packages have been identified to fulfill the project objectives: - Work package 1 will consolidate the needs of the European agencies of the consortium and summarize how environmental change has been treated to date in performance assessments. - Work packages 2 and 3 will develop two innovative and complementary strategies for representing time series of long term climate change using different methods to analyse extreme climate conditions (the hierarchical strategy) and a continuous climate simulation over more than the next glacial-interglacial cycle (the integrated strategy). - Work package 4 will explore and evaluate the potential effects of climate change on the nature of the biosphere systems. - Work package 5 will disseminate information on the results obtained from the three year project among the international community for further use. The output from the climate models developed and applied in WP2 and WP3 has been interpreted in WP4 ('Biosphere system description') in terms of model requirements for the post-closure radiological performance assessment of deep geological repositories for radioactive wastes, in order to develop a methodology to demonstrate how biosphere systems can be represented in the long-term. The work undertaken in WP4 is described in this report. This report describes the methodology used for identification and characterisation of specific climate states and transitions between those climate states. It also covers the application of those methods in the context of

  19. The Influence of the Economy on Hospitality Industry in Nigeria ...

    African Journals Online (AJOL)

    The Influence of the Economy on Hospitality Industry in Nigeria. ... Ethiopian Journal of Environmental Studies and Management ... contributions of the hospitality industry (represented by Hotels and Restaurants) to the Nigerian economy (represented by the Gross Domestic Products – GDP) and the GDP itself from 1980 ...

  20. Accounting for genetic and environmental confounds in associations between parent and child characteristics: a systematic review of children-of-twins studies.

    Science.gov (United States)

    McAdams, Tom A; Neiderhiser, Jenae M; Rijsdijk, Fruhling V; Narusyte, Jurgita; Lichtenstein, Paul; Eley, Thalia C

    2014-07-01

    Parental psychopathology, parenting style, and the quality of intrafamilial relationships are all associated with child mental health outcomes. However, most research can say little about the causal pathways underlying these associations. This is because most studies are not genetically informative and are therefore not able to account for the possibility that associations are confounded by gene-environment correlation. That is, biological parents not only provide a rearing environment for their child, but also contribute 50% of their genes. Any associations between parental phenotype and child phenotype are therefore potentially confounded. One technique for disentangling genetic from environmental effects is the children-of-twins (COT) method. This involves using data sets comprising twin parents and their children to distinguish genetic from environmental associations between parent and child phenotypes. The COT technique has grown in popularity in the last decade, and we predict that this surge in popularity will continue. In the present article we explain the COT method for those unfamiliar with its use. We present the logic underlying this approach, discuss strengths and weaknesses, and highlight important methodological considerations for researchers interested in the COT method. We also cover variations on basic COT approaches, including the extended-COT method, capable of distinguishing forms of gene-environment correlation. We then present a systematic review of all the behavioral COT studies published to date. These studies cover such diverse phenotypes as psychosis, substance abuse, internalizing, externalizing, parenting, and marital difficulties. In reviewing this literature, we highlight past applications, identify emergent patterns, and suggest avenues for future research. PsycINFO Database Record (c) 2014 APA, all rights reserved.

  1. Energy productivity and efficiency of maize accounting for the choice of growing season and environmental factors: An empirical analysis from Bangladesh

    International Nuclear Information System (INIS)

    Rahman, Sanzidur; Rahman, Md. Sayedur

    2013-01-01

    The paper evaluates sustainability of maize cultivation in Bangladesh in terms of energy use while taking into account factors affecting choice of the growing season and farmers' production environment using a sample selection framework applied to stochastic frontier models. Results reveal that the probability of growing winter maize is influenced positively by gross return, irrigation, subsistence pressure, soil suitability and temperature variability whereas extension contact influences choice negatively. Significant differences exist between winter and summer maize regarding yield, specific energy, net energy balance, energy use efficiency and technical energy efficiency although both systems are highly sustainable and efficient. The energy output from winter maize is 199,585 MJ/ha which is 53.9% higher than the summer maize output of 129,701 MJ/ha. Also, energy input use of winter maize is 110.6% higher than the summer maize. Energy inputs from mechanical power, seeds, fertilizers and organic manures significantly increase energy productivity of winter maize whereas only mechanical power influences summer maize productivity. However, temperature variation and rainfall significantly reduce energy productivity of summer maize. Policy implications include investments in soil conservation and irrigation, development of weather resistant varieties and raising maize price will boost maize cultivation in Bangladesh, a highly sustainable production technology. -- Highlights: ► Maize energy productivity is evaluated subject to season and environmental factors. ► Maize farming for both seasons is highly sustainable in terms of energy use. ► Socio-economic and environmental factors influence choice of growing winter maize. ► Mechanical power, rainfall and temperature influence summer maize productivity. ► Maize farmers of both seasons are highly technically efficient.

  2. Greenhouse effect gases: reduction challenges and accounting methods

    International Nuclear Information System (INIS)

    Dumergues, Laurent

    2012-01-01

    In this article, the author first proposes an overview of strategic challenges related to the reduction of greenhouse gas emissions. He indicates and discusses the various economic consequences of climate change. These consequences can be environmental (issues ranging from a loss of biodiversity to agriculture), social (from climate refugees to tourism), and economic (from climate disasters to insurance). He focuses on the issue of energy (oil at the base of our economy, carbon contents) and discusses competition issues (an always more demanding regulation, and unavoidable practices). In the second part, he proposes an overview of methods of accounting of greenhouse effect gases, and discusses how to perform an emission inventory

  3. GREEN ECONOMY AND THE REVERSE LOGISTICS OF WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT

    Directory of Open Access Journals (Sweden)

    Fernando Augusto Silva Marins

    2016-03-01

    Full Text Available From the way globally accepted for economic growth representation of evolution of a country related to the findings of non consideration of environmental assets and liabilities as a measure of occupancy in the economy of the countries, this study suggests a paradigm shift in the operation of the world economy with the implementation of the Green Economy concept seeking the achievement of environmental goals necessary to a level considered optimal in terms of pollution at lower cost to society. The focus of the study is given to the management of waste electrical and electronic equipment (WEEE, particularly in the reverse logistics of WEEE as a potential tool for economic growth maintenance condition with sustainability. A diagnosis on the use of reverse logistics of WEEE in the world is also presented based on research conducted in countries on five continents. At the end of the study it was concluded that the application of reverse logistics in the world is still incipient with no evidence of the use of economic instruments that give opportunity for growth and sustainability. Accordingly, it is emphasized that the management of WEEE practiced in most countries has shown motivation solely on financial profit based on the export / import of waste in a kind of ruse coated green taking into account the environmental and health risks of the population in developing countries or in development, which are the main final destination of WEEE.

  4. Industrial Foundations in the Danish Economy

    DEFF Research Database (Denmark)

    Thomsen, Steen

    Industrial Foundations (foundations that own business companies) are found around the world e.g in Northern Europe, Germany, the US and India, but nowhere do they appear to be as economically important as in Denmark. In this paper we review their share of the Danish economy. We find that foundation......-owned companies account for 5-10% of the Danish economy depending on measurement. However, they constitute the bulk of Danish stock market capitalization and R&D expenditure, and they also contribute disproportionally to international business activity. Finally the industrial foundations make charitable donations...

  5. Digitalizing the Circular Economy

    Science.gov (United States)

    Reuter, Markus A.

    2016-12-01

    Metallurgy is a key enabler of a circular economy (CE), its digitalization is the metallurgical Internet of Things (m-IoT). In short: Metallurgy is at the heart of a CE, as metals all have strong intrinsic recycling potentials. Process metallurgy, as a key enabler for a CE, will help much to deliver its goals. The first-principles models of process engineering help quantify the resource efficiency (RE) of the CE system, connecting all stakeholders via digitalization. This provides well-argued and first-principles environmental information to empower a tax paying consumer society, policy, legislators, and environmentalists. It provides the details of capital expenditure and operational expenditure estimates. Through this path, the opportunities and limits of a CE, recycling, and its technology can be estimated. The true boundaries of sustainability can be determined in addition to the techno-economic evaluation of RE. The integration of metallurgical reactor technology and systems digitally, not only on one site but linking different sites globally via hardware, is the basis for describing CE systems as dynamic feedback control loops, i.e., the m-IoT. It is the linkage of the global carrier metallurgical processing system infrastructure that maximizes the recovery of all minor and technology elements in its associated refining metallurgical infrastructure. This will be illustrated through the following: (1) System optimization models for multimetal metallurgical processing. These map large-scale m-IoT systems linked to computer-aided design tools of the original equipment manufacturers and then establish a recycling index through the quantification of RE. (2) Reactor optimization and industrial system solutions to realize the "CE (within a) Corporation—CEC," realizing the CE of society. (3) Real-time measurement of ore and scrap properties in intelligent plant structures, linked to the modeling, simulation, and optimization of industrial extractive process

  6. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  7. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  8. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  9. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  10. Analysing the production and treatment of solid waste using a national accounting framework.

    Science.gov (United States)

    Delahaye, Roel; Hoekstra, Rutger; Nootenboom, Leslie

    2011-07-01

    Our knowledge of the relationship between the economy and the environment has increased significantly over recent decades. One of the areas in which this is most apparent is the area of environmental accounting, where environmental data is presented according to national accounting principles. These accounts provide consistent, complete and detailed information for understanding environmental-economic interdependencies. One of the modules of these accounts is the waste accounts which record the origin and destination of waste materials. The first part of this paper discusses the Dutch waste accounts and their relation with economic indicators. In the second part a number of applications, which are based on the input-output model, are applied to these accounts. This section includes a novel structural decomposition analysis which quantifies the underlying driving forces of changes in total waste and landfilled waste between 1995 and 2004. The results show that the total amount of waste is mainly driven by economic growth (positive effect) and the direct export of waste (negative effect). The models also show that the construction sector has played a very important part in the reduction of waste. Furthermore, the decrease in the amount of landfilled waste, which is caused by Dutch regulations, has led to a large shift towards recycling and to a lesser degree incineration. Finally, the calculations for the 'environmental trade balance' for waste show that the waste-contents of exports exceed that of imports. This paper shows that the waste accounts have many analytical and policy-relevant applications.

  11. Institutional economy applied to the Natural Resources

    International Nuclear Information System (INIS)

    Aguilera klink, Federico

    1999-01-01

    The author intend to show how the perspective of institutional economy, worried about natural resources and the environment, insists in the necessity of a conceptual reconstruction of the concept of economy. This proposal is presented by considering three main aspects essentials for that reconstruction: a) The displacement of the philosophical assumptions of XVIII and XIX countries, b) Reformulation a widening of the meaning of the basic concepts and c) How to complement the marked price analysis with the consideration of social values. After analyzing these aspects it is show how they are applied to the study of natural resources and environmental problems through the notion of social costs

  12. Haptic seat for fuel economy feedback

    Energy Technology Data Exchange (ETDEWEB)

    Bobbitt, III, John Thomas

    2016-08-30

    A process of providing driver fuel economy feedback is disclosed in which vehicle sensors provide for haptic feedback on fuel usage. Such sensors may include one or more of a speed sensors, global position satellite units, vehicle pitch/roll angle sensors, suspension displacement sensors, longitudinal accelerometer sensors, throttle position in sensors, steering angle sensors, break pressure sensors, and lateral accelerometer sensors. Sensors used singlely or collectively can provide enhanced feedback as to various environmental conditions and operating conditions such that a more accurate assessment of fuel economy information can be provided to the driver.

  13. Sipping fuel and saving lives: increasing fuel economy withoutsacrificing safety

    Energy Technology Data Exchange (ETDEWEB)

    Gordon, Deborah; Greene, David L.; Ross, Marc H.; Wenzel, Tom P.

    2007-06-11

    The public, automakers, and policymakers have long worried about trade-offs between increased fuel economy in motor vehicles and reduced safety. The conclusion of a broad group of experts on safety and fuel economy in the auto sector is that no trade-off is required. There are a wide variety of technologies and approaches available to advance vehicle fuel economy that have no effect on vehicle safety. Conversely, there are many technologies and approaches available to advance vehicle safety that are not detrimental to vehicle fuel economy. Congress is considering new policies to increase the fuel economy of new automobiles in order to reduce oil dependence and reduce greenhouse gas emissions. The findings reported here offer reassurance on an important dimension of that work: It is possible to significantly increase the fuel economy of motor vehicles without compromising their safety. Automobiles on the road today demonstrate that higher fuel economy and greater safety can co-exist. Some of the safest vehicles have higher fuel economy, while some of the least safe vehicles driven today--heavy, large trucks and SUVs--have the lowest fuel economy. At an October 3, 2006 workshop, leading researchers from national laboratories, academia, auto manufacturers, insurance research industry, consumer and environmental groups, material supply industries, and the federal government agreed that vehicles could be designed to simultaneously improve safety and fuel economy. The real question is not whether we can realize this goal, but the best path to get there. The experts' studies reveal important new conclusions about fuel economy and safety, including: (1) Vehicle fuel economy can be increased without affecting safety, and vice versa; (2) Reducing the weight and height of the heaviest SUVs and pickup trucks will simultaneously increase both their fuel economy and overall safety; and (3) Advanced materials can decouple size from mass, creating important new possibilities

  14. Regulating the sharing economy

    Directory of Open Access Journals (Sweden)

    Kristofer Erickson

    2016-06-01

    Full Text Available In this introductory essay, we explore definitions of the ‘sharing economy’, a concept indicating both social (relational, communitarian and economic (allocative, profit-seeking aspects which appear to be in tension. We suggest combining the social and economic logics of the sharing economy to focus on the central features of network enabled, aggregated membership in a pool of offers and demands (for goods, services, creative expressions. This definition of the sharing economy distinguishes it from other related peer-to-peer and collaborative forms of production. Understanding the social and economic motivations for and implications of participating in the sharing economy is important to its regulation. Each of the papers in this special issue contributes to knowledge by linking the social and economic aspects of sharing economy practices to regulatory norms and mechanisms. We conclude this essay by suggesting future research to further clarify and render intelligible the sharing economy, not as a contradiction in terms but as an empirically observable realm of socio-economic activity.

  15. THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

    Directory of Open Access Journals (Sweden)

    CARUNTU GENU ALEXANDRU

    2017-11-01

    Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

  16. Petroleum and the economy

    International Nuclear Information System (INIS)

    Bohi, D.R.

    1992-01-01

    In re-examining the effect of energy price shocks on the economy, this article applies several tests to show that the apparent coincidence between price shocks and poor economic performance may be misleading. For example, whereas macroeconomic analysis graphs of employment and GNP clearly indicate an apparent correlation between the 1979 petroleum price hike and economic downturn in the USA, Great Britain and Germany, Japan's performance stayed fairly constant during that period. Additional sectoral analyses of the performances of the western economies show that the impacts of the '74 and '79 oil price shocks were not equally distributed across the different industrial sectors of the various nations. The paper argues that a deeper understanding of the energy-economy relationship is required to reduce these ambiguities

  17. Experimenting with alternative economies

    DEFF Research Database (Denmark)

    Longhurst, Noel; Avelino, Flor; Wittmayer, Julia

    2016-01-01

    Neoliberalism is a powerful narrative that has shaped processes of urban economic development across the globe. This paper reports on four nascent ‘new economic’ narratives which represent fundamentally different imaginaries of the urban economy. Experiments informed by these narratives challenge...... the dominant neoliberal logic in four key dimensions: What is the purpose of economic development? What are the preferred distributive mechanisms? Who governs the economy? What is the preferred form of economic organisation? The emergence of these experiments illustrates that cities are spaces where counter...

  18. SOCIAL ECONOMY EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Florina Oana Virlanuta

    2015-05-01

    Full Text Available The social economy combines profitability with social inclusion. Social innovation is the first step in the creation of a social enterprise. Social economy development is a process underway, innovative in terms of relating the individual to the production processes, the concept of citizenship, production areas and modalities. The concern for sustainable development, analysis of economic and financial crisis, the issue of the relationship between the individual and the production process open up many opportunities for development that can influence public policies on employment and social cohesion.

  19. Inverting the moral economy

    DEFF Research Database (Denmark)

    Olwig, Mette Fog; Noe, Christine; Kangalawe, Richard

    2017-01-01

    Governments, donors and investors often promote land acquisitions for forest plantations as global climate change mitigation via carbon sequestration. Investors’ forestry thereby becomes part of a global moral economy imaginary. Using examples from Tanzania we critically examine the global moral...... economy’s narrative foundation, which presents trees as axiomatically ‘green’, ‘idle’ land as waste and economic investments as benefiting the relevant communities. In this way the traditional supposition of the moral economy as invoked by the economic underclass to maintain the basis of their subsistence...

  20. Inverting the moral economy

    DEFF Research Database (Denmark)

    Olwig, Mette Fog; Noe, Christine; Kangalawe, Richard

    2015-01-01

    Governments, donors and investors often promote land acquisitions for forest plantations as global climate change mitigation via carbon sequestration. Investors’ forestry thereby becomes part of a global moral economy imaginary. Using examples from Tanzania we critically examine the global moral...... economy’s narrative foundation, which presents trees as axiomatically ‘green’, ‘idle’ land as waste and economic investments as benefiting the relevant communities. In this way the traditional supposition of the moral economy as invoked by the economic underclass to maintain the basis of their subsistence...

  1. Energy and the Wealth of Nations Understanding the Biophysical Economy

    CERN Document Server

    Hall, Charles A S

    2012-01-01

    For the past 150 years, economics has been treated as a social science in which economies are modeled as a circular flow of income between producers and consumers.  In this “perpetual motion” of interactions between firms that produce and households that consume, little or no accounting is given of the flow of energy and materials from the environment and back again.  In the standard economic model, energy and matter are completely recycled in these transactions, and economic activity is seemingly exempt from the Second Law of Thermodynamics.  As we enter the second half of the age of oil, and as energy supplies and the environmental impacts of energy production and consumption become major issues on the world stage, this exemption appears illusory at best. In Energy and the Wealth of Nations, concepts such as energy return on investment (EROI) provide powerful insights into the real balance sheets that drive our “petroleum economy.” Hall and Klitgaard explore the relation between energy and the we...

  2. A hydrogen economy: opportunities and challenges

    International Nuclear Information System (INIS)

    Tseng, P.; Lee, J.; Friley, P.

    2005-01-01

    A hydrogen economy, the long-term goal of many nations, can potentially confer energy security, along with environmental and economic benefits. However, the transition from a conventional petroleum-based energy system to a hydrogen economy involves many uncertainties, such as the development of efficient fuel-cell technologies, problems in hydrogen production and its distribution infrastructure, and the response of petroleum markets. This study uses the US MARKAL model to simulate the impacts of hydrogen technologies on the US energy system and to identify potential impediments to a successful transition. Preliminary findings highlight possible market barriers facing the hydrogen economy, as well as opportunities in new R and D and product markets for bioproducts. Quantitative analysis also offers insights on policy options for promoting hydrogen technologies. (author)

  3. The food industry and provincial economies.

    Science.gov (United States)

    Walsh, Greg; Li, Duo

    2004-01-01

    This paper discusses the significance of the food industry for the Zhejiang provincial economy and for provincial economies generally. It is suggested that the strong ties between the food industry and provincial economies in China means that the food industry can be a key influence in the economic development of regional China. Moreover, the geographically diffuse nature of the food industry in China gives the industry a strategic significance in countering regional inequality within and between provinces, a by-product of China's rapid growth over the past 25 years. For these reasons, change in the food industry, whether it has its origins in the introduction of western fast foods, or in environmental, technological or economic trends, not only assumes significance for the health of the Chinese people (as other papers presented to the International Cuisine and Health Workshop at Hangzhou have pointed out), but also for the wealth of the nation and the way that wealth is distributed.

  4. Digital Economy for Sustainable Economic Growth

    Directory of Open Access Journals (Sweden)

    Shuyong Guo

    2017-12-01

    Full Text Available Recent decades have seen a rapid digital transformation resulting in important and sometimes even crucial changes in business, society and the global economy. After the global crisis of 2008–2009, digital industries have been among the most dynamic and promising in the global economy. Nevertheless, the world lacks equilibrium between benefits and risks in the digital economy, which explains the need for global governance in this sphere. This article analyzes the role and characteristics of the G20 in the introduction of global governance in the digital economy. The authors review what’s meant by the digital economy and define the key characteristics of this sector, as well as highlight the challenges to international cooperation, analyze the digital strategies of G20 countries, study the G20’s participation in the global governance of the digital economy, analyze the potential for the leaders of China and Russia, and make recommendations concerning the participation of the G20 in the global governance of the digital economy. The authors arrive at the following conclusions. First, society has to govern the digital economy properly in order to eliminate disparities between developed and developing countries, as well as address cyber security and other threats, and promote a higher quality of life for all. Second, the G20 has very limited experience in the governing of the digital economy, but as a leader in terms of soft power, and as an organization with limited membership that includes both countries with a developed digital sector and countries that lag behind, it may play a great role in the digital economy’s global governance. Third, the US has historically been a leader in the IT sector and the digital economy. In recent years, China has sufficiently improved its positions, which allows it to aspire to a higher role in global governance. Russia may also play a greater (though not a leading role, taking into account its experience and

  5. A matrix of social accounting for Asturias

    Directory of Open Access Journals (Sweden)

    Margarita Argüelles

    2003-01-01

    Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.

  6. 40 CFR 600.006-08 - Data and information requirements for fuel economy vehicles.

    Science.gov (United States)

    2010-07-01

    ... controller, battery configuration, or other components performed within 2,000 miles prior to fuel economy... fuel economy vehicles. 600.006-08 Section 600.006-08 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel...

  7. 40 CFR 600.510-08 - Calculation of average fuel economy.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Calculation of average fuel economy. 600.510-08 Section 600.510-08 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for Model Year 1978 Passenger Automobiles...

  8. 40 CFR 600.510-93 - Calculation of average fuel economy.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Calculation of average fuel economy. 600.510-93 Section 600.510-93 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for Model Year 1978 Passenger Automobiles...

  9. 40 CFR 600.510-86 - Calculation of average fuel economy.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Calculation of average fuel economy. 600.510-86 Section 600.510-86 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for Model Year 1978 Passenger Automobiles...

  10. 40 CFR 600.006-86 - Data and information requirements for fuel economy vehicles.

    Science.gov (United States)

    2010-07-01

    ... fuel economy vehicles. 600.006-86 Section 600.006-86 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for 1977 and Later Model Year Automobiles-General Provisions § 600.006-86 Data and...

  11. 40 CFR 600.006-89 - Data and information requirements for fuel economy vehicles.

    Science.gov (United States)

    2010-07-01

    ... fuel economy vehicles. 600.006-89 Section 600.006-89 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR VEHICLES Fuel Economy Regulations for 1977 and Later Model Year Automobiles-General Provisions § 600.006-89 Data and...

  12. The Triumph and fall of socialist accounting : a historical aspect

    OpenAIRE

    Mackevičius, Jonas

    2005-01-01

    [...] Until now, the comparative analysis of accounting systems in socialist centralized planned economy and capitalistic free market economy has been insufficient; the mutual impact of these systems has not been articulated. Currently, one often poses a question: what were actual, possible and could be future contributions of socialist accounting to the development of international accounting? Will the insights and ideas of authors from socialist countries be applied to improve accounting sy...

  13. A Footprint Family extended MRIO model to support Europe's transition to a One Planet Economy.

    Science.gov (United States)

    Galli, Alessandro; Weinzettel, Jan; Cranston, Gemma; Ercin, Ertug

    2013-09-01

    Currently, the European economy is using nearly three times the ecological assets that are locally available. This situation cannot be sustained indefinitely. Tools are needed that can help reverse the unsustainable trend. In 2010, an EC funded One Planet Economy Network: Europe (OPEN:EU) project was launched to develop the evidence and innovative practical tools that will allow policy-makers and civil society to identify policy interventions to transform Europe into a One Planet Economy, by 2050. Building on the premise that no indicator alone is able to comprehensively monitor (progress towards) sustainability, the project has drawn on the Ecological, Carbon and Water Footprints to define a Footprint Family suite of indicators, to track human pressure on the planet. An environmentally-extended multi-regional input-output (MRIO) model has then been developed to group the Footprint Family under a common framework and combine the indicators in the family with national economic accounts and trade statistics. Although unable to monitor the full spectrum of human pressures, once grouped within the MRIO model, the Footprint Family is able to assess the appropriation of ecological assets, GHG emissions as well as freshwater consumption and pollution associated with consumption of specific products and services within a specified country. Using MRIO models within the context of Footprint analyses also enables the Footprint Family to take into account full production chains with technologies specific to country of origin. Copyright © 2012 Elsevier B.V. All rights reserved.

  14. Ecology and economy

    International Nuclear Information System (INIS)

    Menard, M.; Bischoff, J.

    1980-01-01

    The green movement challenges workers' unions and socialists. Who are the 'Greens', and what do they want. Where do their theoretical fundamentals come from. Will an ecological economy be able to function. Are the 'Greens' leftists or dreamers fighting against progress. Arguments for trade unionists and socialists in the ecological controversy. (orig.) [de

  15. The Danish Negotiated Economy

    DEFF Research Database (Denmark)

    Pedersen, Ove K.

    2012-01-01

    Denmark is characterised by a number of distinct traits: a small and open economy, a stable democratic political system, a high proportion of organised wage earners covered by collective agreements, a political culture marked by social partnership, and a long tradition of institutionalised class...

  16. Operant Conditioning - Token Economy.

    Science.gov (United States)

    Montgomery, Jacqueline; McBurney, Raymond D.

    Described is an Operant Conditioning-Token Economy Program, teaching patients to be responsible for their own behavior, to make choices, and to be motivated to change. The program was instigated with mentally ill patients in a state hospital and was later used with institutionalized mentally handicapped groups. After two years, only four of the…

  17. Japan's plutonium economy

    International Nuclear Information System (INIS)

    Hecht, M.M.

    1994-01-01

    Japan's plutonium economy is based on the most efficient use of nuclear energy, as envisioned under the Atoms for Peace program of the 1950s and 1960s. The nuclear pioneers assumed that all nations would want to take full advantage of atomic energy, recycling waste into new fuel to derive as much energy as possible from this resource

  18. Airline Safety and Economy

    Science.gov (United States)

    1993-01-01

    This video documents efforts at NASA Langley Research Center to improve safety and economy in aircraft. Featured are the cockpit weather information needs computer system, which relays real time weather information to the pilot, and efforts to improve techniques to detect structural flaws and corrosion, such as the thermal bond inspection system.

  19. The Hidden STEM Economy

    Science.gov (United States)

    Rothwell, Jonathan

    2013-01-01

    Workers in STEM (science, technology, engineering, and math) fields play a direct role in driving economic growth. Yet, because of how the STEM economy has been defined, policymakers have mainly focused on supporting workers with at least a bachelor's (BA) degree, overlooking a strong potential workforce of those with less than a BA. This report…

  20. East Germany's future energy economy

    Energy Technology Data Exchange (ETDEWEB)

    Tjon, F; Zuehlke, R [Technische Univ. Berlin (Germany, F.R.). FG Energie und Rohstoffwirtschaft

    1991-01-01

    Since unification, the former German Democratic Republic has had to face major changes, one of which concerns the energy supply system. A secure energy supply system is an absolute requirement for the political and economical development of this Republic. Its former strategy of 'autarkical' energy supply until the end of 1989 was one of the factors which led to an economic downfall. This essay gives an overview of the major structural changes to the economy which have occurred since unification. First, the former energy situation is described and the status quo analyzed. Then, efforts in reorganizing the present energy supply system are outlined. Finally, new perspectives and strategies are described. The aspects taken into consideration include: energy price deregulation; European fossil fuel marketing trends; investments for the build up of an efficient energy supply system; and the creation of surcharges for environmental pollution abatement, in particular, the reduction of carbon and sulfur dioxide emissions.