Journal of Environmental Accounting and Management

Vol. 4, No. 1 (2016): Regular Issue

Published 2016-03-01 JEAM

Articles in this issue

Vol. 4, No. 1 (2016): Regular Issue

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Front/Back Materials

Front/Back Materials
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Application of Cluster Analysis and Development of A Lifecycle Environmental Performance Indicator to Categorise Construction Materials
Pages 1-11
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Open abstract
This paper presents a two-step analysis of a set of construction materials: (1) a preliminary classification of the materials according to their environmental performances; (2) the definition of an aggregated indicator (called UIL5) of the lifecycle environmental performance of each material. Two different clustering techniques were applied and the results obtained shown a very good level of agreement. The first is an agglomerative clustering technique and the second is a non-supervised neural network (called self-organizing map). Each material was represented by a vector of six elements: five midpoint indicator values of the potential environmental impact of the material and, in addition, its cumulated primary energy (non-renewable), all normalized by cubic meter and by a function of the conductivity of the material. This kind of normalization was chosen to take into account the function with respect to which we compare the materials to each other in this application, i.e. their thermal insulation capacity, which depends on the thickness of the material’s layer and on its thermal conductivity. The two clustering techniques yielded coherent results and the visual observation of the obtained clusters allowed the identification of potential explanatory variables that could be used to determine threshold values to distinguish classes of materials on the basis of their environmental performances.
Application of Cluster Analysis and Development of A Lifecycle Environmental Performance Indicator to Categorise Construction Materials
Pages 1-11
View article PDF
Open abstract
This paper presents a two-step analysis of a set of construction materials: (1) a preliminary classification of the materials according to their environmental performances; (2) the definition of an aggregated indicator (called UIL5) of the lifecycle environmental performance of each material. Two different clustering techniques were applied and the results obtained shown a very good level of agreement. The first is an agglomerative clustering technique and the second is a non-supervised neural network (called self-organizing map). Each material was represented by a vector of six elements: five midpoint indicator values of the potential environmental impact of the material and, in addition, its cumulated primary energy (non-renewable), all normalized by cubic meter and by a function of the conductivity of the material. This kind of normalization was chosen to take into account the function with respect to which we compare the materials to each other in this application, i.e. their thermal insulation capacity, which depends on the thickness of the material’s layer and on its thermal conductivity. The two clustering techniques yielded coherent results and the visual observation of the obtained clusters allowed the identification of potential explanatory variables that could be used to determine threshold values to distinguish classes of materials on the basis of their environmental performances.
Kaizen Application at The Reception Stage in a Sugarcane Plant
Pages 13-21
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Open abstract
The main reasons for the decline of the sugar and alcohol sector in the last decade are the increased cost of production, delayed investment in the recovery of sugarcane plantations aiming higher production volumes, lack of competitiveness of ethanol and sugar and lack of investment in new technologies. This situation faced by the sugarcane industry in Piracicaba/ SP leads the sugarcane companies to seek increasingly competitiveness. This condition leads to continuous improvements, like the development of production systems. In this sense, a new operational and strategic orientation is needed to achieve the objective of profit maximization, and to excel in the current situation through an increase in productivity. In this paper, we intend to achieve the application of kaizen in the production process of a sugar and alcohol plant, specifically, at the reception of sugarcane. Therefore, this paper aims to apply the concept of lean manufacturing to maximize the yield of sugarcane reception process. The research method used was obtained in an exploratory literature review of the main concepts of lean production in order to provide the necessary basis for application of kaizen. A case study was carried out for the implementation of the concept. The contribution of this work is at pointing out improvements in the sugarcane reception process through a lean tool, the Current and Future Value Stream Mapping.
Kaizen Application at The Reception Stage in a Sugarcane Plant
Pages 13-21
View article PDF
Open abstract
The main reasons for the decline of the sugar and alcohol sector in the last decade are the increased cost of production, delayed investment in the recovery of sugarcane plantations aiming higher production volumes, lack of competitiveness of ethanol and sugar and lack of investment in new technologies. This situation faced by the sugarcane industry in Piracicaba/ SP leads the sugarcane companies to seek increasingly competitiveness. This condition leads to continuous improvements, like the development of production systems. In this sense, a new operational and strategic orientation is needed to achieve the objective of profit maximization, and to excel in the current situation through an increase in productivity. In this paper, we intend to achieve the application of kaizen in the production process of a sugar and alcohol plant, specifically, at the reception of sugarcane. Therefore, this paper aims to apply the concept of lean manufacturing to maximize the yield of sugarcane reception process. The research method used was obtained in an exploratory literature review of the main concepts of lean production in order to provide the necessary basis for application of kaizen. A case study was carried out for the implementation of the concept. The contribution of this work is at pointing out improvements in the sugarcane reception process through a lean tool, the Current and Future Value Stream Mapping.
Analysis of the Energy Consumption Structure in Shanxi Province Based on Carbon Emissions
Pages 23-36
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Open abstract
As one of the most important energy supply and consumption provinces in China, Shanxi has been under great pressure in carbon abatement because of its high-carbon economy. Thus, it is imperative to adjust the energy structure and explore effective ways for energy conservation and carbon emission reduction in Shanxi Province. Based on the energy consumption and carbon emission of different types of energy source, this paper analyzed the carbon emission of each industrial sector in Shanxi from 2003 to 2012, discussed the transfer of carbon emission responsibility caused by inter-provincial energy import and export, and introduced an energy consumption structure index to evaluate the structural characteristics of energy consumption for specific sectors. The results revealed that, during 2003 to 2012, the carbon emission in Shanxi Province increased significantly, which was mainly contributed by the consumption of coal and coke; while the carbon emission of briquette and natural gas grew fastest. From the sectoral perspective, industry and thermal power sectors contributed most to the total carbon emission of this province. About 20%-30% of the electricity produced by the thermal power sector was used for the external supply, so from the perspective of regional fair, the regions who receive the energy should take some responsibility for the corresponding carbon emission. The overall energy structure of Shanxi Province improved gradually. Except for the continuous low emission efficiency of thermal power and heating sectors, most of other sectors showed the energy structure trend towards higher emission efficiency, which represented a lower carbon-intensive development. Based on the energy structure characteristics, recommendations covering both energy conservation and emission reduction were provided to support the lowcarbon economy development in Shanxi Province. Three major measures included the industrial restructuring, energy structure adjustment, and emission reduction on transportation.
Analysis of the Energy Consumption Structure in Shanxi Province Based on Carbon Emissions
Pages 23-36
View article PDF
Open abstract
As one of the most important energy supply and consumption provinces in China, Shanxi has been under great pressure in carbon abatement because of its high-carbon economy. Thus, it is imperative to adjust the energy structure and explore effective ways for energy conservation and carbon emission reduction in Shanxi Province. Based on the energy consumption and carbon emission of different types of energy source, this paper analyzed the carbon emission of each industrial sector in Shanxi from 2003 to 2012, discussed the transfer of carbon emission responsibility caused by inter-provincial energy import and export, and introduced an energy consumption structure index to evaluate the structural characteristics of energy consumption for specific sectors. The results revealed that, during 2003 to 2012, the carbon emission in Shanxi Province increased significantly, which was mainly contributed by the consumption of coal and coke; while the carbon emission of briquette and natural gas grew fastest. From the sectoral perspective, industry and thermal power sectors contributed most to the total carbon emission of this province. About 20%-30% of the electricity produced by the thermal power sector was used for the external supply, so from the perspective of regional fair, the regions who receive the energy should take some responsibility for the corresponding carbon emission. The overall energy structure of Shanxi Province improved gradually. Except for the continuous low emission efficiency of thermal power and heating sectors, most of other sectors showed the energy structure trend towards higher emission efficiency, which represented a lower carbon-intensive development. Based on the energy structure characteristics, recommendations covering both energy conservation and emission reduction were provided to support the lowcarbon economy development in Shanxi Province. Three major measures included the industrial restructuring, energy structure adjustment, and emission reduction on transportation.
Some Metrological Limitations to Rain Impact Computation in Storm Erosivity as Defined in the Revised Universal Soil Loss Equation, Version 2 (RUSLE2)
Pages 37-44
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Open abstract
The theoretical and the instrumental metrological basis for computation of rainfall impact in storm erosivity as defined in the Revised Universal Soil Loss Equation, version 2 (RUSLE2) are considered. The present determination of rainfall erosivity is based on two factors: E, representing the rainfall kinetic energy, and I30, the maximum 30-minutes intensity for a given precipitation event. The present short review evidences some of the existing metrological limitations: (1) the non separation between the impact of falling rain and shallow flow of water; (2) the use of a non-universal semiempirical approach, (3) the absence of a clear model with respect to rain flow, runoff and soil wetting; (4) the use of a hybrid measure unit; (5) the intrinsic limitation of measuring technologies. The improvement of the existing parameter calculation techniques or a transition from a prevailing semi-empirical to a mainly physical-based approach would be desirable, even if this transformation shouldn’t affect the usability of the developed tools for practitioners.
Some Metrological Limitations to Rain Impact Computation in Storm Erosivity as Defined in the Revised Universal Soil Loss Equation, Version 2 (RUSLE2)
Pages 37-44
View article PDF
Open abstract
The theoretical and the instrumental metrological basis for computation of rainfall impact in storm erosivity as defined in the Revised Universal Soil Loss Equation, version 2 (RUSLE2) are considered. The present determination of rainfall erosivity is based on two factors: E, representing the rainfall kinetic energy, and I30, the maximum 30-minutes intensity for a given precipitation event. The present short review evidences some of the existing metrological limitations: (1) the non separation between the impact of falling rain and shallow flow of water; (2) the use of a non-universal semiempirical approach, (3) the absence of a clear model with respect to rain flow, runoff and soil wetting; (4) the use of a hybrid measure unit; (5) the intrinsic limitation of measuring technologies. The improvement of the existing parameter calculation techniques or a transition from a prevailing semi-empirical to a mainly physical-based approach would be desirable, even if this transformation shouldn’t affect the usability of the developed tools for practitioners.
Impact of Regional Management Alternatives and Land Conversion on the Net Primary Productivity in Heilongjiang Province, China
Pages 45-58
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Open abstract
The Chinese government has initiated a set of ecological restoration projects to address aggravated environmental pollution and land degradation; among these projects the Grain for Green Project (GFGP) is the most renowned policy with a significant influence on land use and land cover change (LUCC) in China. The Net Primary Productivity (NPP) as a key index of ecosystem productivity, was studied to estimate the contribution of LUCC and management alternatives as human factors in Heilongjiang Province from 2001 to 2012. Carnegie–Ames–Stanford Approach (CASA) model was been utilized to simulate NPP during the study areas. The results showed that the LUCC from cropland to forest was the main type of land transformation induced by the GFGP, whereas the significant increase of the NPP occurred in forest, cropland and grassland between 2001 and 2007. Since 2007, the greatest rise of the total NPP occurred in the cropland with a rise of 12.6%, and the forest and grassland NPP slightly declined. The newly restored forests were located in the extremely frigid area at the junction or margin of mountains and plains where there is lack of supervision and the benefit of GFGP is difficult to observe in a short period. The temporal-spatial results of the NPP changes induced by human activities reflect the vital role that management practices play in the change of NPP compared with LUCC in Heilongjiang Province. Our analysis indicates that the fragile ecological environment of Heilongjiang Province has not changed fundamentally, and there is still a risk of cyclical fluctuations. As a result, scientific management alternatives in the unchanged land should be implemented and combined with restoration projects with middle- and long-term perspectives, such as logging limits in the forest, natural fire prevention and the improvement of fertilizer and irrigation practices. The Chinese government is initiating a new round of the GFGP, and the research results would be helpful in guiding the policy implementation in the local regions.
Impact of Regional Management Alternatives and Land Conversion on the Net Primary Productivity in Heilongjiang Province, China
Pages 45-58
View article PDF
Open abstract
The Chinese government has initiated a set of ecological restoration projects to address aggravated environmental pollution and land degradation; among these projects the Grain for Green Project (GFGP) is the most renowned policy with a significant influence on land use and land cover change (LUCC) in China. The Net Primary Productivity (NPP) as a key index of ecosystem productivity, was studied to estimate the contribution of LUCC and management alternatives as human factors in Heilongjiang Province from 2001 to 2012. Carnegie–Ames–Stanford Approach (CASA) model was been utilized to simulate NPP during the study areas. The results showed that the LUCC from cropland to forest was the main type of land transformation induced by the GFGP, whereas the significant increase of the NPP occurred in forest, cropland and grassland between 2001 and 2007. Since 2007, the greatest rise of the total NPP occurred in the cropland with a rise of 12.6%, and the forest and grassland NPP slightly declined. The newly restored forests were located in the extremely frigid area at the junction or margin of mountains and plains where there is lack of supervision and the benefit of GFGP is difficult to observe in a short period. The temporal-spatial results of the NPP changes induced by human activities reflect the vital role that management practices play in the change of NPP compared with LUCC in Heilongjiang Province. Our analysis indicates that the fragile ecological environment of Heilongjiang Province has not changed fundamentally, and there is still a risk of cyclical fluctuations. As a result, scientific management alternatives in the unchanged land should be implemented and combined with restoration projects with middle- and long-term perspectives, such as logging limits in the forest, natural fire prevention and the improvement of fertilizer and irrigation practices. The Chinese government is initiating a new round of the GFGP, and the research results would be helpful in guiding the policy implementation in the local regions.
A Long-Term Challenge – Enabling the Uptake of Advanced MBT Technologies in Eastern European Countries
Pages 59-71
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Open abstract
This study considers the case of Czech Republic (CR), as a relatively new EU member state, looking at opportunities and challenges enabling this country to make the step-wise transition from the current dependence on fossil fuels (for energy production), incineration (for a fast way to deal with waste), and landfilling (as a cheap option for disposal) to one which reflects current concerns about climate change and moves towards a more circular resource saving economy. Part of the facilitation towards improvements in structures and processes in CR is to consider innovative developments especially in the area of treatment and recycling of municipal solid waste (MSW) based on mechanical biological treatment (MBT) technologies, as well as lessons learnt from other more advanced EU countries in waste management structures. An appropriate response to the climate change concerns has been the revised targets in reducing landfilling and increasing renewable energy sources towards a more sustainable energy use and waste management. In spite of the fact that the EU has issued key pieces of waste management and renewable energy Directives, compliance with diversion targets away from landfilling and renewable energy quotas are still considered too ambitious and far out of the reach of many Eastern European countries. This research holistically focuses on the MARSS 1 technology and its potential application and stakeholder acceptance in CR. MARSS is one-of-a-kind proven technology to remove and stabilise the biogenic fraction of MSW, to prevent landfilling and yield a refined biomass fuel for combined heat and power (CHP) production. Results from this study indicate that the MARSS technology has a higher potential in helping CR’s obligations to reduce the landfilling of organic material reduce CO2 emissions so complying with Annual Emission Agreements (AEA), as well as with adopted EU legislation in waste management, renewable energy and the circular economy. Based on the interviews carried out with key stakeholder groups, there are some positive indications that MBT plus MARSS could be an option, but it needs more time for development and implementation of new national legislation and an improvement in the markets to encourage confidence in the investment communities.
A Long-Term Challenge – Enabling the Uptake of Advanced MBT Technologies in Eastern European Countries
Pages 59-71
View article PDF
Open abstract
This study considers the case of Czech Republic (CR), as a relatively new EU member state, looking at opportunities and challenges enabling this country to make the step-wise transition from the current dependence on fossil fuels (for energy production), incineration (for a fast way to deal with waste), and landfilling (as a cheap option for disposal) to one which reflects current concerns about climate change and moves towards a more circular resource saving economy. Part of the facilitation towards improvements in structures and processes in CR is to consider innovative developments especially in the area of treatment and recycling of municipal solid waste (MSW) based on mechanical biological treatment (MBT) technologies, as well as lessons learnt from other more advanced EU countries in waste management structures. An appropriate response to the climate change concerns has been the revised targets in reducing landfilling and increasing renewable energy sources towards a more sustainable energy use and waste management. In spite of the fact that the EU has issued key pieces of waste management and renewable energy Directives, compliance with diversion targets away from landfilling and renewable energy quotas are still considered too ambitious and far out of the reach of many Eastern European countries. This research holistically focuses on the MARSS 1 technology and its potential application and stakeholder acceptance in CR. MARSS is one-of-a-kind proven technology to remove and stabilise the biogenic fraction of MSW, to prevent landfilling and yield a refined biomass fuel for combined heat and power (CHP) production. Results from this study indicate that the MARSS technology has a higher potential in helping CR’s obligations to reduce the landfilling of organic material reduce CO2 emissions so complying with Annual Emission Agreements (AEA), as well as with adopted EU legislation in waste management, renewable energy and the circular economy. Based on the interviews carried out with key stakeholder groups, there are some positive indications that MBT plus MARSS could be an option, but it needs more time for development and implementation of new national legislation and an improvement in the markets to encourage confidence in the investment communities.
Dynamics of Eco-Cities: A Review of Concepts towards Operationalizing Sustainable Urbanization
Pages 73-86
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Open abstract
The need for cities to transition towards a more sustainable urban development has become imperative given the combined impact of climate change, global ecological overshoot, and rapid urbanization. The Ecocity has emerged as an urban modernization concept that attempts to reframe urban development for sustainable outcomes, yet there have been several alterations and coining of new terminologies to describe an ecocity, mainly based of concepts and the design methodology and/or the purpose the city is to serve. Even though the eco-city concept and development profess to have some basic principles – dogma – mostly based on urban sustainability, the rapid changes in terminology in recent times calls the attention of many policy makers, investors, development promoters and stakeholders, as well as researchers alike. Beyond these corporate borders, are also the culture (people) and the environment that are influenced by (and interacts with) the eco-city. However, there is no widely accepted framework for assessing Eco-cities. Besides, the methods and outcomes of Eco-cities; and how these outcomes can be evaluated to determine the performance of Eco-cites remain unresolved. This paper presents a framework for assessing the performance of Eco-cities. It argues that due to the inherent differences in the culture, topography, climate, economy, infrastructural base, and technological advancement etc. of cities around the world, Eco-cities may embody distinct characteristics in the way they are understood and applied in different regions. Nonetheless, using a common benchmark across geographical regions, one can do performance assessment of Eco-cities, which can be basis for replication, accessibility, as well as serve as goal metrics.
Dynamics of Eco-Cities: A Review of Concepts towards Operationalizing Sustainable Urbanization
Pages 73-86
View article PDF
Open abstract
The need for cities to transition towards a more sustainable urban development has become imperative given the combined impact of climate change, global ecological overshoot, and rapid urbanization. The Ecocity has emerged as an urban modernization concept that attempts to reframe urban development for sustainable outcomes, yet there have been several alterations and coining of new terminologies to describe an ecocity, mainly based of concepts and the design methodology and/or the purpose the city is to serve. Even though the eco-city concept and development profess to have some basic principles – dogma – mostly based on urban sustainability, the rapid changes in terminology in recent times calls the attention of many policy makers, investors, development promoters and stakeholders, as well as researchers alike. Beyond these corporate borders, are also the culture (people) and the environment that are influenced by (and interacts with) the eco-city. However, there is no widely accepted framework for assessing Eco-cities. Besides, the methods and outcomes of Eco-cities; and how these outcomes can be evaluated to determine the performance of Eco-cites remain unresolved. This paper presents a framework for assessing the performance of Eco-cities. It argues that due to the inherent differences in the culture, topography, climate, economy, infrastructural base, and technological advancement etc. of cities around the world, Eco-cities may embody distinct characteristics in the way they are understood and applied in different regions. Nonetheless, using a common benchmark across geographical regions, one can do performance assessment of Eco-cities, which can be basis for replication, accessibility, as well as serve as goal metrics.
Adult Chronic Exposure to Neurotoxic Metals Associated with Atmospheric Aerosols: A Case Study in The Urban Area of Turin (NW Italy)
Pages 87-99
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Open abstract
Particulate Matter (PM) pollution still represents a great concern for its adverse effects on human health. Among the emerging risks, the neurotoxicity of PM-associated metals has been evidenced by the scientific literature. Since PM inhalation plays an important role with respect to its toxicity, there is a recognized need for improving the studies with respect to its deposition sites. This work is focused on the assessment of PM10- associated metals in the urban environment of Turin (NW Italy), one of the most polluted European areas. Data of PM10-associated metals mass size distribution, percentage repartition associated to the respiratory apparatus, relative concentration peaks, together with preferential deposition sites and the daily inhaled dose have been calculated. The analyzed metals were: As, Cd, Co, Cr, Cu, Fe, Mn, Mo, Ni, Pb, Sn, V and Zn. The data are limited, considering a precautionary approach, to the winter season, when the intensity and number of sources is greater and only in the case of stable good weather conditions, when the atmospheric removal processes have a more limited impact on the aerosol dynamics. The results show that the element concentrations in Torino atmospheric PM are similar to those of other considered European towns. The measures evidence a preferential association of each metal with different areas of the respiratory apparatus Furthermore, ordering the analyzed metals with respect to the daily inhaled dose, from higher to lower, we have: Fe, Zn, Sn, Cd, Mn, Cu, Pb, Ni, Cr, Mo, V, As and Co. Even if the risk doesn’t seem to be significant up to now (apart from Cr), the evolving knowledge on the effects of chronic sub-threshold exposure might give a different evidence in the future. PM10 size repartition measurement, together with the analysis of PM10-associated compounds, could well intermittently complement the routine air quality measures with the purpose of increasing the present body of knowledge with respect to PM neurotoxicity, allowing to improve both the existing risk assessment procedures and the public health management.
Adult Chronic Exposure to Neurotoxic Metals Associated with Atmospheric Aerosols: A Case Study in The Urban Area of Turin (NW Italy)
Pages 87-99
View article PDF
Open abstract
Particulate Matter (PM) pollution still represents a great concern for its adverse effects on human health. Among the emerging risks, the neurotoxicity of PM-associated metals has been evidenced by the scientific literature. Since PM inhalation plays an important role with respect to its toxicity, there is a recognized need for improving the studies with respect to its deposition sites. This work is focused on the assessment of PM10- associated metals in the urban environment of Turin (NW Italy), one of the most polluted European areas. Data of PM10-associated metals mass size distribution, percentage repartition associated to the respiratory apparatus, relative concentration peaks, together with preferential deposition sites and the daily inhaled dose have been calculated. The analyzed metals were: As, Cd, Co, Cr, Cu, Fe, Mn, Mo, Ni, Pb, Sn, V and Zn. The data are limited, considering a precautionary approach, to the winter season, when the intensity and number of sources is greater and only in the case of stable good weather conditions, when the atmospheric removal processes have a more limited impact on the aerosol dynamics. The results show that the element concentrations in Torino atmospheric PM are similar to those of other considered European towns. The measures evidence a preferential association of each metal with different areas of the respiratory apparatus Furthermore, ordering the analyzed metals with respect to the daily inhaled dose, from higher to lower, we have: Fe, Zn, Sn, Cd, Mn, Cu, Pb, Ni, Cr, Mo, V, As and Co. Even if the risk doesn’t seem to be significant up to now (apart from Cr), the evolving knowledge on the effects of chronic sub-threshold exposure might give a different evidence in the future. PM10 size repartition measurement, together with the analysis of PM10-associated compounds, could well intermittently complement the routine air quality measures with the purpose of increasing the present body of knowledge with respect to PM neurotoxicity, allowing to improve both the existing risk assessment procedures and the public health management.