Journal of Environmental Accounting and Management
Vol. 3, No. 1 (2015): Regular Issue
Articles in this issue
Vol. 3, No. 1 (2015): Regular Issue
Front/Back Materials
Dynamic Eco-industrial Model of Forest Rich Developing Nations Application to the Bolivian Forestry Sector and National Economy
Pages 1-22
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We combined ecosystem simulation modeling with emergy accounting to develop the National Eco-industrial Forestry System (NEIFS), a spatially aggregated model for exploring the role that renewable (forests) and nonrenewable (natural gas) resources could play in the development of an underdeveloped nation. NEIFS was applied to simulate the Bolivian national economy considering the forestry and natural gas sectors under four different scenarios and for the time period between 2005 and 2205. The four scenarios (business-as-usual; increased domestic use; increased export of natural resources; and improved national industrialization) were simulated to observe the behavior of soil/carbon storage, wood reserves, natural gas reserve, national assets, money supply (M4), and total national debt. Results showed that people of Bolivia would enjoy twice the standard of living if its forest products sector were industrialized and it used more of its forest and gas domestically. Thus, simply increasing the exports of natural resources will not increase the well-being of Bolivians. Only when Bolivia’s forest products industry was restructured so that it processed the raw wood into manufactured products, did the country’s citizens see an increase in their well-being. Promisingly, NEIFS showed that this increase in standard of living must not come at the expense of depleting the forests. More simulations should be conducted with NEIFS to determine which rate of gas depletion can maximize the long-term well-beingof the nation’s citizens.
Dynamic Eco-industrial Model of Forest Rich Developing Nations Application to the Bolivian Forestry Sector and National Economy
Pages 1-22
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Open abstract
We combined ecosystem simulation modeling with emergy accounting to develop the National Eco-industrial Forestry System (NEIFS), a spatially aggregated model for exploring the role that renewable (forests) and nonrenewable (natural gas) resources could play in the development of an underdeveloped nation. NEIFS was applied to simulate the Bolivian national economy considering the forestry and natural gas sectors under four different scenarios and for the time period between 2005 and 2205. The four scenarios (business-as-usual; increased domestic use; increased export of natural resources; and improved national industrialization) were simulated to observe the behavior of soil/carbon storage, wood reserves, natural gas reserve, national assets, money supply (M4), and total national debt. Results showed that people of Bolivia would enjoy twice the standard of living if its forest products sector were industrialized and it used more of its forest and gas domestically. Thus, simply increasing the exports of natural resources will not increase the well-being of Bolivians. Only when Bolivia’s forest products industry was restructured so that it processed the raw wood into manufactured products, did the country’s citizens see an increase in their well-being. Promisingly, NEIFS showed that this increase in standard of living must not come at the expense of depleting the forests. More simulations should be conducted with NEIFS to determine which rate of gas depletion can maximize the long-term well-beingof the nation’s citizens.
Discussion on Approach to Renovation of Industrial Coal-Fired Boilers in China
Pages 23-30
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This paper analyzed the present status of industrial coal-fired boilers and relevant policies and standard requirements, and had in-depth discussion on alternative ways of industrial coal-fired boilers, pollution control and management optimization for energy saving. It pointed out that options for elimination and replacement of industrial coal-fired boilers are new energy high efficiency boilers, industrial waste heat utilization, heat pump, new energy and renewable energy. For pollutant control, it provided feasible technologies on controlling dust, sulfur dioxide and nitrogen oxides respectively. Energy conservation measures including evenly hierarchical coal feeding technology, low nitrogen high efficiency combustion technology and etc. are stated as well. It ends up with brief analysis of relevant necessary supporting measures for the whole renovation scheme.
Discussion on Approach to Renovation of Industrial Coal-Fired Boilers in China
Pages 23-30
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This paper analyzed the present status of industrial coal-fired boilers and relevant policies and standard requirements, and had in-depth discussion on alternative ways of industrial coal-fired boilers, pollution control and management optimization for energy saving. It pointed out that options for elimination and replacement of industrial coal-fired boilers are new energy high efficiency boilers, industrial waste heat utilization, heat pump, new energy and renewable energy. For pollutant control, it provided feasible technologies on controlling dust, sulfur dioxide and nitrogen oxides respectively. Energy conservation measures including evenly hierarchical coal feeding technology, low nitrogen high efficiency combustion technology and etc. are stated as well. It ends up with brief analysis of relevant necessary supporting measures for the whole renovation scheme.
Effects of Climate Change and Human Activities on Runoff in the Headstream Areas of Tarim River Basin
Pages 31-45
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Based on the measured runoff and meteorological data over the past 50 years in the headstreams of the Tarim River, this paper not only discussed the variation characteristics of runoff and climate factors, but also analyzed the impacts of climate change and human activities on the surface runoff by using the nonparametric test, extrapolation of variance analysis and periodic superposition trend model. Results showed that air temperature and precipitation increased significantly with the obvious abrupt change in 1993 and 1990, respectively. Surface runoff from the headstreams of the Aksu River and Yarkand River was in an increasing trend with the abrupt change in 1993, in which year the turning point of the impact of the human activities on the headstream runoff did occur as well. In Hotan River, the decreasing trend was slight, and the abrupt change was not obvious. According to the extrapolation of variance analysis, the periods of the three headstreams (Aksu River, Yarkand River, and Hotan River) are 25, 23, and 24 years, respectively. The periodic superposition trend model showed that the climate change had increased the total stream flow of the mountain pass in Aksu River and Yarkand River since 1993, but in regard of the headstreams from the mountain pass to Alar, the impact of human activities on runoff was more significant than that of climate change.
Effects of Climate Change and Human Activities on Runoff in the Headstream Areas of Tarim River Basin
Pages 31-45
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Open abstract
Based on the measured runoff and meteorological data over the past 50 years in the headstreams of the Tarim River, this paper not only discussed the variation characteristics of runoff and climate factors, but also analyzed the impacts of climate change and human activities on the surface runoff by using the nonparametric test, extrapolation of variance analysis and periodic superposition trend model. Results showed that air temperature and precipitation increased significantly with the obvious abrupt change in 1993 and 1990, respectively. Surface runoff from the headstreams of the Aksu River and Yarkand River was in an increasing trend with the abrupt change in 1993, in which year the turning point of the impact of the human activities on the headstream runoff did occur as well. In Hotan River, the decreasing trend was slight, and the abrupt change was not obvious. According to the extrapolation of variance analysis, the periods of the three headstreams (Aksu River, Yarkand River, and Hotan River) are 25, 23, and 24 years, respectively. The periodic superposition trend model showed that the climate change had increased the total stream flow of the mountain pass in Aksu River and Yarkand River since 1993, but in regard of the headstreams from the mountain pass to Alar, the impact of human activities on runoff was more significant than that of climate change.
Comparative Analysis of Accounting Principles in Trading Carbon Emissions for Alternative Mechanism Design
Pages 47-57
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Carbon emission rights scheme as a market-oriented mechanism is regarded as an effective way to cut down the volumes of greenhouse gases. However, Although International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB) have done much work in this field, it appears to have little progress. Therefore, accounting for carbon emission rights has become a dilemma in global accounting area. In this paper, we use a comparative analysis of process features and accounting recognition problems in two allocation schemes: “Cap and Trading Scheme” (CTS) and “Baseline and Credit Scheme” (BCS). We analyze similarities and differences of two schemes that lead to different accounting principles. The research indicate that carbon emission rights, either allowance or credit, have similarity in currency property, although it has different kinds of features. The systematical differences between CTS and BCS lead to basic differences in accounting principles. Under CTS, the different purposes like holding allowance for trading or holding allowance for commitment lead to different ways of accounting recognition. Under BCS, it only needs to recognize credit as a carbon currency. The paper provides a unique perspective to handle accounting principle dilemma of carbon emission rights. The accounting principles are helpful for the enterprises to well manage carbon losses or gains by completely reflecting the whole process of emission rights distribution, trading and delivery. The research results will provide directions for accounting standard setting boards to formulate the accounting standard for carbon emission rights.
Comparative Analysis of Accounting Principles in Trading Carbon Emissions for Alternative Mechanism Design
Pages 47-57
View article
PDF
Open abstract
Carbon emission rights scheme as a market-oriented mechanism is regarded as an effective way to cut down the volumes of greenhouse gases. However, Although International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB) have done much work in this field, it appears to have little progress. Therefore, accounting for carbon emission rights has become a dilemma in global accounting area. In this paper, we use a comparative analysis of process features and accounting recognition problems in two allocation schemes: “Cap and Trading Scheme” (CTS) and “Baseline and Credit Scheme” (BCS). We analyze similarities and differences of two schemes that lead to different accounting principles. The research indicate that carbon emission rights, either allowance or credit, have similarity in currency property, although it has different kinds of features. The systematical differences between CTS and BCS lead to basic differences in accounting principles. Under CTS, the different purposes like holding allowance for trading or holding allowance for commitment lead to different ways of accounting recognition. Under BCS, it only needs to recognize credit as a carbon currency. The paper provides a unique perspective to handle accounting principle dilemma of carbon emission rights. The accounting principles are helpful for the enterprises to well manage carbon losses or gains by completely reflecting the whole process of emission rights distribution, trading and delivery. The research results will provide directions for accounting standard setting boards to formulate the accounting standard for carbon emission rights.
Possibility of Secondary Sub-micron Aerosol Mass Concentrations Forecasting: A Case Study Toward the Possibility of A Future Nowcasting Approach
Pages 59-67
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Particulate Matter (PM) pollution represents a global concern, due to its adverse effect both on environment and on human health. European Environmental Protection Agency data reveal that one of the most exposed regions is Northern Italy. The attention has been focused on a metropolitan city within this area, Torino (NW Italy), and studied the relation between sub-micron particles and their precursor gases under real atmospheric conditions, considering that fine particles have the most relevant adverse health effects. A photolytic computation model developed using an environmental chamber has been adapted and tested for real environmental conditions. The obtained algorithm can constitute the basic building-block for an effective PM1 nowcasting method. Testing it through the use of 2008-2011 summertime data (during the summer the photolytic activity is greater), selected considering only the days with stable fine weather conditions, we found that there is a strong stable dependence between the concentrations of sub-micron particles and its precursor gases, NO in particular. This fact will allow to calculate separately the dependence of PM1 mass concentration values (that represent 65% of PM10) on generation, respect to transport and scavenging phenomena. Finally, this result makes clear that an active policy on NO emission reduction should have effects also on PM pollution in the atmosphere.
Possibility of Secondary Sub-micron Aerosol Mass Concentrations Forecasting: A Case Study Toward the Possibility of A Future Nowcasting Approach
Pages 59-67
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Open abstract
Particulate Matter (PM) pollution represents a global concern, due to its adverse effect both on environment and on human health. European Environmental Protection Agency data reveal that one of the most exposed regions is Northern Italy. The attention has been focused on a metropolitan city within this area, Torino (NW Italy), and studied the relation between sub-micron particles and their precursor gases under real atmospheric conditions, considering that fine particles have the most relevant adverse health effects. A photolytic computation model developed using an environmental chamber has been adapted and tested for real environmental conditions. The obtained algorithm can constitute the basic building-block for an effective PM1 nowcasting method. Testing it through the use of 2008-2011 summertime data (during the summer the photolytic activity is greater), selected considering only the days with stable fine weather conditions, we found that there is a strong stable dependence between the concentrations of sub-micron particles and its precursor gases, NO in particular. This fact will allow to calculate separately the dependence of PM1 mass concentration values (that represent 65% of PM10) on generation, respect to transport and scavenging phenomena. Finally, this result makes clear that an active policy on NO emission reduction should have effects also on PM pollution in the atmosphere.
Study on the Relationship between Coal Consumption and Economic Growth: Based on the Data from 1981-2011 of China
Pages 69-75
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Coal continues to play an important role in the world and in China in the future. Although renewable energy will obtain a bigger development, coal is still one of the main characters in the pattern of world energy in the next 30 years. Using vector error correction model and the data from 1981- 2011 in China, the paper examines the relationship between the variables coal consumption and economic growth for China. The results show that there is a bi-directional granger causality relationship between coal con sumption and economic growth in the short and long run in China, which means that rapid economic growth promotes huge coal consumption, and coal consumption supports economic growth.
Study on the Relationship between Coal Consumption and Economic Growth: Based on the Data from 1981-2011 of China
Pages 69-75
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Open abstract
Coal continues to play an important role in the world and in China in the future. Although renewable energy will obtain a bigger development, coal is still one of the main characters in the pattern of world energy in the next 30 years. Using vector error correction model and the data from 1981- 2011 in China, the paper examines the relationship between the variables coal consumption and economic growth for China. The results show that there is a bi-directional granger causality relationship between coal con sumption and economic growth in the short and long run in China, which means that rapid economic growth promotes huge coal consumption, and coal consumption supports economic growth.
Alternative Options for Sewage Sludge Treatment and Process Improvement Through Circular Patterns: LCA-based Case Study and Scenarios
Pages 77-85
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In the pursuit of more sustainable wastewater treatment (WWT) processes, life cycle assessment (LCA) can be used as a valuable tool to evaluate the environmental impacts associated to WWT plants. In this study LCA is applied to compare the environmental performance of three scenarios for sludge disposal in a WWT plant located in southern Italy. The first business-as-usual scenario is based on the actual sludge management performed within the case-study plant: after mechanical treatment, dewatered sludge is transported by truck to a landfill for final disposal. The second scenario assumes a circular pattern, with anaerobic fermentation of sludge to biogas, and biogas use for electricity and heat cogeneration: electricity is feedback to WWT, while heat is used for digestate drying, in addition to thermal energy from previously recovered waste cooking oil (WCO). The third scenario suggests an improved circular pat-tern where the dried sludge is further gasified for syngas production and syngas is added to biogas for heat and electricity production. Scenario results suggest that increased circularity through recycling would be capable of reducing both the contribution to environmental impact categories and the fossil energy consumption up to 50%.
Alternative Options for Sewage Sludge Treatment and Process Improvement Through Circular Patterns: LCA-based Case Study and Scenarios
Pages 77-85
View article
PDF
Open abstract
In the pursuit of more sustainable wastewater treatment (WWT) processes, life cycle assessment (LCA) can be used as a valuable tool to evaluate the environmental impacts associated to WWT plants. In this study LCA is applied to compare the environmental performance of three scenarios for sludge disposal in a WWT plant located in southern Italy. The first business-as-usual scenario is based on the actual sludge management performed within the case-study plant: after mechanical treatment, dewatered sludge is transported by truck to a landfill for final disposal. The second scenario assumes a circular pattern, with anaerobic fermentation of sludge to biogas, and biogas use for electricity and heat cogeneration: electricity is feedback to WWT, while heat is used for digestate drying, in addition to thermal energy from previously recovered waste cooking oil (WCO). The third scenario suggests an improved circular pat-tern where the dried sludge is further gasified for syngas production and syngas is added to biogas for heat and electricity production. Scenario results suggest that increased circularity through recycling would be capable of reducing both the contribution to environmental impact categories and the fossil energy consumption up to 50%.