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Tytuł:
Greenhouse gas emission rights in accounting – is a global benchmark needed?
Prawa do emisji gazów cieplarnianych w rachunkowości – czy potrzebny jest globalny wzorzec?
Autorzy:
Perlińska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/52777989.pdf
Data publikacji:
2022-12-05
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
greenhouse gas emission rights
trading in greenhouse gas emission rights
trading in greenhouse gas emissions
environmental accounting regulations
accounting standards
environmental accounting
Opis:
Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Methodology/approach: A literature review and an analysis of national and international environmental regulations and accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts made by the International Accounting Standards Board are presented separately. Findings: There is a regulatory gap in the recognition, measurement and disclosure of greenhouse gas emission rights in the financial statements. So far, no environmental accounting regulation (standard) of international importance has been adopted, although few of the proposals from national environmental organizations differ between jurisdictions. Practical implications: There is a need to fill the identified regulatory gap and improve financial reporting by establishing consistent and uniform principles for recognizing, measuring and presenting greenhouse gas emission rights. Originality/value: The article emphasizes the importance of the accounting information system in providing a coherent picture of the achievements of economic entities (including environmental performance) and identifies challenges for the scientific discipline of accounting in relation to the development of greenhouse gas emissions trading around the world.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2022, 46(4); 93-113
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Emission Measurements of Geogenic Greenhouse Gases in the Area of “Pusty Las” Abandoned Oilfield (Polish Outer Carpathians)
Autorzy:
Guzy, P.
Pietrzycki, D.
Świerczewska, A.
Sechman, H.
Twaróg, A.
Góra, A.
Powiązania:
https://bibliotekanauki.pl/articles/124987.pdf
Data publikacji:
2017
Wydawca:
Polskie Towarzystwo Inżynierii Ekologicznej
Tematy:
greenhouse gas
methane
carbon dioxide
Outer Carpathians
Opis:
The Carpathians may play a significant role as a supplier of greenhouse gases to the atmosphere. Unfortunately, most of the discovered oil and gas deposits are recently only historical objects. An example is the Sękowa-Ropica Górna-Siary oil deposit located in the marginal part of the Magura Nappe where oil had been extracted in dug wells until the mid XX century. One of such extraction sites is the “Pusty Las” oilfield. In that area, 10 methane and carbon dioxide emission measurement sites were located, among which 4 in dried dug wells and 6 in dig wells still filled with oil and/or water. Dynamics of methane and carbon dioxide concentration changes were measured with the modified static chambers method. Gas samples were collected immediately after the installation of the chamber and again, after 5 and 10 minutes. In the case of reclaimed or dry dug wells, static chamber was installed directly at the ground surface. In wells still filled with oil and/or water the chamber was equipped with an “apron” mounted on special sticks. The dynamics of concentrations changes varied from -0.871 to 119.924 ppm∙min-1 for methane and from -0.005 to 0.053% obj∙min-1 for carbon dioxide. Average methane emission was 1.9 g∙m-2∙d-1 and that of carbon dioxide was 26.95 g∙-2∙d-1. The measurements revealed that an abandoned oil field supplies significant amounts of greenhouse gases to the atmosphere although the emission of methane is lower than that measured e.g. in mud volcanoes located in various parts of the world.
Źródło:
Journal of Ecological Engineering; 2017, 18, 4; 100-109
2299-8993
Pojawia się w:
Journal of Ecological Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Utylizacja metanu z pokładów węgla w aspekcie ekonomicznym i ekologicznym na przykładzie ZCP „Carbo-Energia” Sp. z o.o.
Utylization coal mine methane in economic and ecological aspects in the example of installations to ZCP “Carbo-Energia” Sp. z o.o.
Autorzy:
Kapica, M
Powiązania:
https://bibliotekanauki.pl/articles/357667.pdf
Data publikacji:
2014
Wydawca:
Politechnika Śląska
Tematy:
methane utilization
greenhouse gas
utylizacja metanu
gaz cieplarniany
Opis:
The paper presents the problem of disposal of methane from coal mine in the example of installations belonging to ZCP “Carbo-Energia” Sp. z o. o. as the way to limiting emission of methane to the atmosphere which is a greenhouse gas. It presents genesis of occurrence of methane as a mine gas and resources of methane. Discussed ecological and economic aspects of methane gas management from coal mines.
W artykule przedstawiono zagadnienie utylizacji metanu z kopalń węgla kamiennego na przykładzie instalacji należącej do ZCP „Carbo-Energia” Sp. z o.o. jako sposobu ograniczenia emisji metanu do atmosfery, będącego gazem cieplarnianym. Przedstawiono genezę występowania metanu jako gazu kopalnianego oraz zasoby metanu. Omówiono ekologiczne i ekonomiczne aspekty zagospodarowania gazu metanowego z kopalń węgla kamiennego.
Źródło:
Archiwum Gospodarki Odpadami i Ochrony Środowiska; 2014, 16, 4; 15-22
1733-4381
Pojawia się w:
Archiwum Gospodarki Odpadami i Ochrony Środowiska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Energy Balance and Green House Gas Emisson on Smallholder Java Coffee Production at Slopes Ijen Raung Plateau of Indonesia
Autorzy:
Harsono, Soni Sisbudi
Wibowo, Robertoes Koekoeh Koentjoro
Supriyanto, Edy
Powiązania:
https://bibliotekanauki.pl/articles/1955382.pdf
Data publikacji:
2021
Wydawca:
Polskie Towarzystwo Inżynierii Ekologicznej
Tematy:
Arabica
Robusta
greenhouse gas emission
acidification
renewable energy
Opis:
Coffee production has been a major source of income in Indonesia since the early twentieth century. This study aimed to estimate the energy balances and determine the environmental impact of Robusta and Arabica coffee production as well as identify the measures to increase the efficiency of Robusta and Arabica yield using the life cycle assessment (LCA) method. The potential adverse impacts of processing ground coffee manifest themselves in the forms of greenhouse gas (GHG) emissions, acidification, as well as water and environmental pollution due to solid and liquid waste disposal. The total GHG emissions for Arabica coffee processing is 1,804 t CO2-eq year-1 while for Robusta, it is 1,356 t CO2-eq year-1. The total acidification potential for Arabica coffee processing can be given by 8,013 kg NO2-eq year-1 and 10,663 kg SO2-eq year-1, while for Robusta coffee processing, the potential for acidification is represented by 60.97 kg NO2-eq year-1 and 79.58 kg SO2-eq year-1, and the potential GHG per unit weight of Arabica and Robusta ground coffee processing were 98.7 CO2-eq kg-1 and Robusta 119.6 CO2-eq kg-1, respectively. The potential measures to mitigate this include replacing gasoline with biofuel, utilising liquid waste with chemical processing, and solid wastes of coffee production, such as brickquetess and bio-pellets for renewable energy.
Źródło:
Journal of Ecological Engineering; 2021, 22, 7; 271-283
2299-8993
Pojawia się w:
Journal of Ecological Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New biochars from raspberry and potato stems absorb more methane than wood offcuts and sunflower husk biochars
Autorzy:
Kubaczyński, A.
Walkiewicz, A.
Pytlak, A.
Brzezińska, M.
Powiązania:
https://bibliotekanauki.pl/articles/2082911.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Instytut Agrofizyki PAN
Tematy:
biochar
methane
greenhouse gas removal
raspberry stems
potato stems
Opis:
The reduction in greenhouse gas emissions from agriculture is of particular importance at present. In recent times, biochar addition to the soil was suggested as a means of mitigating greenhouse gases emissions from arable fields. More specifically, biochars with useful properties and those produced from easily available waste materials are still being sought. In the presented experiment, the CH4 absorption potential of four biochars incubated at 60 and 100% water holding capacity with the addition of 1% CH4 (v/v) was investigated for 28 days at 25oC. The potato stem and raspberry stem biochars showed much higher potentials for CH4 uptake than wood offcuts biochar and sunflower husk biochar. Potato stem and raspberry stem biochars incubated at 60% water holding capacity were characterized by a methane uptake rate of 8.01 ± 0.47 and 5.78 ± 0.17 mg CH4-C kg-1 d-1, respectively. The methane removal potentials of the other biochars were clearly lower. The advantage of the biochars from raspberry and potato stems over the wood offcuts biochar also results from their significantly lower production of carbon dioxide. Consequently, these materials have a high potential for agricultural use, in view of their impact on the greenhouse gas balance of the soil.
Źródło:
International Agrophysics; 2020, 34, 3; 355-364
0236-8722
Pojawia się w:
International Agrophysics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Methods of reduction of fuel consumption as means for CO2 emitted by seagoing ships minimising
Autorzy:
Giernalczyk, M.
Górski, Z.
Powiązania:
https://bibliotekanauki.pl/articles/242362.pdf
Data publikacji:
2013
Wydawca:
Instytut Techniczny Wojsk Lotniczych
Tematy:
greenhouse gas
carbon dioxide
fuel consumption
waste head utilisation
Opis:
The subject of paper is to focus the problem of carbon dioxide emission from seagoing ships. The paper presents analysis of possibilities of fuel consumption minimizing and this way reduction of carbon dioxide emission from seagoing ships. However, The VI Amendment to MARPOL Convention concerning prevention against air pollution by seagoing ships did not take into consideration carbon dioxide emission, the importance of this problem was perceived by international organizations among others by IMO. As a result corrections in VI Amendment to MARPOL Convention were introduced thus forcing reduction of CO2 emission by seagoing ships. Among means reducing emission of carbon dioxide into atmosphere the following are mentioned: construction modifications of new built ships i.e. reduction of ship speed, optimization of main engine and propeller selection, optimization of ship hull shape, application of resistance reducing hull coatings, use of alternative (ecological) fuels and utilization of propulsion plant waste heat. In turn, for ships already in operation methods for fuel consumption and carbon dioxide reduction can be individual for each ship full monitoring of main engine operational parameters and measurement of waste heat utilization rate. According to opinion of paper authors, the minimizing of carbon dioxide reduction can be mainly achieved by utilisation of exhaust gases heat for electric power production in steam turbo alternators running in one- or two stage steam pressure systems. The analysis executed in the paper of one- and two stage steam system advantages shows that one stage steam system is more economically profitable in practice application.
Źródło:
Journal of KONES; 2013, 20, 4; 85-91
1231-4005
2354-0133
Pojawia się w:
Journal of KONES
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Carbon Footprint Methodology in CFOOD Project
Autorzy:
Stawska, Zofia
Milczarski, Piotr
Zieliński, Bartosz
Hłobaż, Artur
Maślanka, Paweł
Kosiński, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/1844477.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
carbon footprint
greenhouse gas emission
LCA method
sustainable development
Prolog
Opis:
In the paper, the research on the process of optimizing the carbon footprint to obtain the low-carbon products is presented. The optimization process and limits were analyzed based on the CFOOD project co-financed by the Polish Research and Development Agency. In the article, the carbon footprint (CF) testing methods with particular emphasis on product life cycle assessment (LCA) are discussed. The main problem is that the energy received from the energy-meters per the production stage is not directly represented in the raw data set obtained from the factory because many production line machines are connected to a single measurement point. In the paper, we show that in some energy-demanding production stages connected with cooling processes the energy used for the same stage and similar production can differ even 25-40%. That is why the energy optimization in the production can be very demanding.
Źródło:
International Journal of Electronics and Telecommunications; 2020, 66, 4; 781-786
2300-1933
Pojawia się w:
International Journal of Electronics and Telecommunications
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Showcases of industrial symbiosis related to anaerobic digestion at the project UBIS
Autorzy:
Schmedemann, K.
Sprafke, J.
Nelles, M.
Schüch, A.
Powiązania:
https://bibliotekanauki.pl/articles/1190133.pdf
Data publikacji:
2019
Wydawca:
Gdańska Szkoła Wyższa
Tematy:
industrial symbioses
ecosystem
greenhouse gas emissions
by-products
municipal waste
Opis:
Industrial symbioses are intended to minimize greenhouse gas emissions, conserve resources and avoid waste through closed material cycles. The waste and residual materials of one actor become the resource of the other. The better use of raw materials can lead to cost and competitive advantages for the involved partners. The UBIS project investigates the realization of such industrial symbioses. Two showcases from the project region with focus on anaerobic digestion illustrate the effectiveness of industrial symbioses.
Źródło:
Eco-Energetics: technologies, environment, law and economy; 2019, 2; 123--128
2657-5922
2657-7674
Pojawia się w:
Eco-Energetics: technologies, environment, law and economy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Effect of acetylene block on measurements of N2O emission from soils
Autorzy:
Stepniewska, Z.
Szmagara, A.
Powiązania:
https://bibliotekanauki.pl/articles/24561.pdf
Data publikacji:
2004
Wydawca:
Polska Akademia Nauk. Instytut Agrofizyki PAN
Tematy:
emission
greenhouse gas
measurement
soil
acetylene blocking technique
nitric oxide
Źródło:
International Agrophysics; 2004, 18, 2
0236-8722
Pojawia się w:
International Agrophysics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Applications of Some Well-Known Skewed Distributions to Greenhouse Gas Emissions Data
Autorzy:
Shakil, M.
Singh, J. N.
Kibria, B. M. G.
Khadim, A.
Ahsanullah, M.
Powiązania:
https://bibliotekanauki.pl/articles/1839385.pdf
Data publikacji:
2021
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Goodness of fit test
Greenhouse gas emissions
Probability distributions
Statistical analysis
Opis:
In many problems of transportation and environmental processes and designs, fitting of a continuous probability distribution to the greenhouse gas emissions data from cars may be helpful in predicting the probability or forecasting the frequency of occurrence of the greenhouse gas emissions from burning fossil fuel for our cars, trucks, ships, trains, and planes, and planning beforehand. The objective of this paper is to study and conduct a statistical analysis of the greenhouse gas emissions data from cars. Since our data are skewed in nature, we fit the following well known skewed distributions: 3 parameter Birnbaum-Saunders (or fatigue-life), gamma, 3 parameter gamma, generalized extreme value, 3 parameter lognormal, 4 parameter Pearson 6 and Weibull distributions. We have tested the goodness of fit these distributions to a random sample of the greenhouse gas emissions data from 32 different models of cars to determine their applicability and best fit to these data based on the Kolmogorov-Smirnov, Anderson-Darling, and Chi-Squared Goodness-of-Fit Tests.
Źródło:
World Scientific News; 2021, 162; 1-15
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Road to eco-routing: a model of regulatory approach for the EU
Autorzy:
Piecha, Jacek
Porzeżyńska, Magdalena
Porzeżyński, Marek
Grzywacz, Marek
Powiązania:
https://bibliotekanauki.pl/articles/48548863.pdf
Data publikacji:
2023-06-25
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
eco-routing
greenhouse gas emission
transport
European Union
environmental policy
data
Opis:
Global warming is of key importance among the many negative manifestations of human impact on the environment. The main cause of climate change and the observed global warming is the emission of greenhouse gases (GHG) into the atmosphere, while the largest share of emissions is generated by transportation sector. It is declared that by 2050 GHG emissions in the transportation sector will be reduced by 90 per cent. In the part relating to road transport, a key role is to be played by digitization, transport automation, the use of intelligent traffic control systems and the abandonment of combustion engines in favour of electric ones. This study aims to present possible legal solutions aimed at introducing eco-routing solutions for vehicle traffic in the EU and obstacles to its widespread implementation and is aimed to begin discussion about this matter and the further studies in this area.
Źródło:
Studia Iuridica; 2022, 95; 388-407
0137-4346
Pojawia się w:
Studia Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza efektów ekologicznych przy wykorzystaniu wody pogrzanej w kolektorach próżniowych do nawadniania warzyw uprawianych w szklarni
Analysis of ecological effects when using water warmed up in vacuum collectors for the purposes of watering vegetables grown in a greenhouse
Autorzy:
Latała, H.
Powiązania:
https://bibliotekanauki.pl/articles/289152.pdf
Data publikacji:
2009
Wydawca:
Polskie Towarzystwo Inżynierii Rolniczej
Tematy:
warzywa
szklarnia
gaz cieplarniany
kolektor słoneczny
nawadnianie
vegetable
greenhouse
greenhouse gas
solar collector
watering
Opis:
Potrzeby energetyczne związane z podgrzewaniem wody do podlewania warzyw w uprawach pod osłonami można z powodzeniem zapewnić przez użycie kolektorów słonecznych. Wykorzystane ciepło z kolektorów eliminuje użycie konwencjonalnych paliw, a tym samym ogranicza emisję gazów cieplarnianych. W pracy przeanalizowano w jakim stopniu zastosowanie 3 zestawów próżniowych kolektorów słonecznych obniżyło wyrażoną w ekwiwalencie dwutlenku węgla emisję gazów cieplarnianych. Do obliczeń wykorzystano dane pochodzące z upraw papryki, pomidora i ogórka prowadzonych na wełnie mineralnej i w podłożu organicznym. Na podstawie przeprowadzonej analizy wykazano, że w uprawie w podłożu organicznym i proponowanym zestawem kolektorów ograniczenia w emisji gazów cieplarnianych osiągnęły wartość 83%. Natomiast w uprawie na wełnie mineralnej ograniczenia w emisji gazów były większe, osiągając całkowite ograniczenie w uprawie pomidora.
Energy demand for warming up water used for watering vegetables cultivated under covers may be efficiently provided for by solar collectors. Consumed heat from collectors eliminates using of conventional fuels, and thus it reduces emission of greenhouse gases. The work involved analysis of the degree, to which using 3 sets of vacuum solar collectors reduced emission of greenhouse gases expressed in carbon dioxide equivalent. Data obtained from pepper, tomato and cucumber growing in mineral wool and organic ground was used in computations. Completed analysis proved that in case of vegetables grown in organic ground and with use of the proposed set of collectors, reductions in greenhouse gases emission reached 83%. Whereas, in case of plant growing in mineral wool reductions in gas emission were even higher, reaching complete reduction for tomatoes.
Źródło:
Inżynieria Rolnicza; 2009, R. 13, nr 1, 1; 157-165
1429-7264
Pojawia się w:
Inżynieria Rolnicza
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Forecasting Economic, Social and Environmental Growth in the Sanitary and Service Sector Based on Thailand’s Sustainable Development Policy
Autorzy:
Sutthichaimethee, P.
Powiązania:
https://bibliotekanauki.pl/articles/125346.pdf
Data publikacji:
2018
Wydawca:
Polskie Towarzystwo Inżynierii Ekologicznej
Tematy:
sustainable development
population growth
GDP growth
income per capita
greenhouse gas
Opis:
The purpose of this study is to forecast the long run implementation of Thailand’s sustainable development policy in three main aspects, including economic, social and environmental aspect for the the sanitary and service sectors from 2016 until 2045. According to the national data for the years 2000-2015, based on the ARIMAX model, it has been found that Thai economy system is potentially changed and growing rapidly by 25.76%, the population has grown by 7.15%, and the Greenhouse gas emissions will gradually increase by 49.65%, in the year 2045. However, based on the analysis above, if Thailand fails to run the afore-mentioned policy properly, it will be difficult to successfully implement sustainable development, because the increased emission is moving in the same direction with economy and social aspect of Thailand.
Źródło:
Journal of Ecological Engineering; 2018, 19, 1; 205-210
2299-8993
Pojawia się w:
Journal of Ecological Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Działania na rzecz ochrony klimatu wyzwaniem współpracy transatlantyckiej w XXI w.
Actions for climate protection as a challenge in transatlantic cooperation in the 21st century
Autorzy:
Molo, Beata
Powiązania:
https://bibliotekanauki.pl/articles/505917.pdf
Data publikacji:
2014
Wydawca:
Krakowska Akademia im. Andrzeja Frycza Modrzewskiego
Tematy:
EU
USA
transatlantic cooperation
climate protection
global climate treaty
greenhouse gas emissions
Opis:
The article focuses on analysis of activities for climate protection within the transatlantic cooperation. In the first part of the study general determinants, interests and aims of the EU and the U.S. climate policies have been presented. The divergent interests and different European and American development priorities condition their mixed actions for climate protection, both at domestic level and within the frameworks of international climate negotiations. In the second part of the article difficulties in working out a common position of the EU and the U.S. on global activities for climate protection that consist on reduction of greenhouse gas emissions have been discussed. The analysis encompasses the reasons and implications of the specific U.S. and EU’s stances within the process of negotiations of new global climate agreement with ambitious reduction aims that should be signed in 2015 and implemented after 2020 (post-Kyoto). In the last part of the study some aspects of U.S. and EU’s actions for climate protection within the frameworks of transatlantic cooperation have been presented. The EU aimed at convincing the U.S. about the necessity for reduction of global temperature by two Celsius degrees relative to the level from preindustrial period and at adoption multiyear obligations as to reduction greenhouse gas emissions. That is why these issues have been included into the program of transatlantic cooperation.
Źródło:
Krakowskie Studia Międzynarodowe; 2014, 2; 163-180
1733-2680
2451-0610
Pojawia się w:
Krakowskie Studia Międzynarodowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The EU’s Greenhouse Gas emission challenges
Autorzy:
Miecznikowski, S.
Powiązania:
https://bibliotekanauki.pl/articles/1190167.pdf
Data publikacji:
2019
Wydawca:
Gdańska Szkoła Wyższa
Tematy:
fossil fuels
greenhouse gas (GHG)
mitigation effects
renewable energy
non-renewable energy
Opis:
Fossil fuels have to be subsidized by renewable sources of energy, not to generate greenhouse gas emissions (GHG). The EU has a real commitment to struggling against greenhouse gas emissions. At first all over the world, implemented emission market, which values the price of emission and their mitigation effects.
Źródło:
Eco-Energetics: technologies, environment, law and economy; 2019, 2; 145--154
2657-5922
2657-7674
Pojawia się w:
Eco-Energetics: technologies, environment, law and economy
Dostawca treści:
Biblioteka Nauki
Artykuł
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