Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps for implementing EMA are suggested.

This study is to discuss ¡§The Effect of Environmental Cost on the Management Strategy of an Oil Company¡¨, using exploratory research, documentary review, case study, and interview. The purposes of the study are: to clarify the definition of environmental cost, the effect of environmental cost on refinery costs, the exposure of environmental cost of the case, and the effect of environmental cost on the management strategy. The conclusions of this study are presented as follows: 1. The influence of corporation culture on the development of environmental accounting system is important. 2. The clear definition of environmental cost is important for the integrity of environmental cost informatiom. 3. The effect of integrity of environmental cost on the management stragety is positive. 4. The environmental cost has positive effect on cost leadership strategy. 5. The consciousness of environmental protection has positive influence for the image of companies that carry out the environmental accounting. 6. The exposure of environmental cost doesn¡¦t affect the oil market sharing directly. 7. The policy of the government has significant influence on the implementation of environmental cost. The study suggestes government should set up the regulations that suitable for environmental accounting and porposes the following suggestions for enterprise: 1. To establish the culture that think highly of environmental cost. 1. To set up an environmental management performance assessment system. 3. Environmental accounting system must be integrated with the management information system tightly. 4. To build up an integrity environmental accounting system. 5. To uncover its environmental cost on the annual report to heave the image of the company. 6. To use the environmental accounting system as the basis of capital expenditure. 7. To utilize the environmental cost information to improve the refinery structure and competitive strength.

Cálculo de custo ambiental é um conceito que surgiu a partir da crescente atenção dada às questões ambientais. Um impacto ambiental, convertido em termos econômicos, é um custo ambiental. Para esse cálculo, são utilizados programas computacionais, como o Simplified Approach of Estimating Impacts of Electricity Generation (SIMPACTS), que é um código que estima e quantifica os custos dos danos ambientais e danos à saúde ocasionados por diferentes tecnologias de geração de eletricidade. O objetivo desse trabalho é realizar o cálculo de custo ambiental das usinas nucleares de Angra 1, 2 e 3. Os resultados foram comparados com os dados do reator de Balakovo, da hidrelétrica Serra da Mesa e de uma usina a carvão genérica na França, contidos no próprio programa. O SIMPACTS possui três módulos: AIRPACTS, para quantificar os impactos e custos dos danos causados pelas emissões atmosféricas; NUKPACTS, para avaliar as doses coletivas e os efeitos na saúde latentes da operação de rotina de instalações nucleares e usinas a carvão; HYDROPACTS, para calcular os custos dos danos das barragens de hidrelétricas decorrentes da reinstalação de pessoas em virtude de inundações e perda de uso da terra. Nesse trabalho, foram utilizados os módulos NUKPACTS e HYDROPACTS para a realização dos cálculos. Os resultados indicam que um reator nuclear, quando comparado a uma hidrelétrica e termoelétrica de potência similar, causa menores impactos associados e, portanto, um menor custo ambiental. Por essa razão, do ponto de vista dos seus impactos ambientais, os reatores nucleares se tornam uma fonte de geração de energia atrativa. / Calculating the environmental cost is a concept that emerged from the increased attention given to environmental issues. Environmental impact, converted into economic terms, is an environmental cost. For this calculation computational programs, such as Simplified Approach of Estimating Impacts of Electricity Generation (SIMPACTS) are used. SIMPACTS is a code that estimates and quantifies the costs of both, environmental and health damage, caused by different electricity generation technologies. The aim of this work is the calculation of the environmental cost of the nuclear power plants Angra 1, 2 and 3. The results were compared with data provided in the program of the following power plants: the reactor Balakovo, the Serra da Mesa hydroelectric dam and a generic coal plant in France. The SIMPACTS has three modules: AIRPACTS to quantify the impacts and costs of the damage caused by atmospheric emissions; NUKPACTS to assess collective doses and latent health effects of routine operation of nuclear power plants and coal power plants; HYDROPACTS to calculate the damage costs of hydroelectric dams resulting from the relocation of people due to flooding and loss of land use. For this research, NUKPACTS and HYDROPACTS modules were used for calculations. The results indicate that a nuclear reactor, compared with a hydropower plant with similar capacity, causes lower impacts associated and, consequently, lower environmental cost. For this reason, nuclear reactors are an attractive source of power generation from the point of view of the environmental impacts.

Cálculo de custo ambiental é um conceito que surgiu a partir da crescente atenção dada às questões ambientais. Um impacto ambiental, convertido em termos econômicos, é um custo ambiental. Para esse cálculo, são utilizados programas computacionais, como o Simplified Approach of Estimating Impacts of Electricity Generation (SIMPACTS), que é um código que estima e quantifica os custos dos danos ambientais e danos à saúde ocasionados por diferentes tecnologias de geração de eletricidade. O objetivo desse trabalho é realizar o cálculo de custo ambiental das usinas nucleares de Angra 1, 2 e 3. Os resultados foram comparados com os dados do reator de Balakovo, da hidrelétrica Serra da Mesa e de uma usina a carvão genérica na França, contidos no próprio programa. O SIMPACTS possui três módulos: AIRPACTS, para quantificar os impactos e custos dos danos causados pelas emissões atmosféricas; NUKPACTS, para avaliar as doses coletivas e os efeitos na saúde latentes da operação de rotina de instalações nucleares e usinas a carvão; HYDROPACTS, para calcular os custos dos danos das barragens de hidrelétricas decorrentes da reinstalação de pessoas em virtude de inundações e perda de uso da terra. Nesse trabalho, foram utilizados os módulos NUKPACTS e HYDROPACTS para a realização dos cálculos. Os resultados indicam que um reator nuclear, quando comparado a uma hidrelétrica e termoelétrica de potência similar, causa menores impactos associados e, portanto, um menor custo ambiental. Por essa razão, do ponto de vista dos seus impactos ambientais, os reatores nucleares se tornam uma fonte de geração de energia atrativa. / Calculating the environmental cost is a concept that emerged from the increased attention given to environmental issues. Environmental impact, converted into economic terms, is an environmental cost. For this calculation computational programs, such as Simplified Approach of Estimating Impacts of Electricity Generation (SIMPACTS) are used. SIMPACTS is a code that estimates and quantifies the costs of both, environmental and health damage, caused by different electricity generation technologies. The aim of this work is the calculation of the environmental cost of the nuclear power plants Angra 1, 2 and 3. The results were compared with data provided in the program of the following power plants: the reactor Balakovo, the Serra da Mesa hydroelectric dam and a generic coal plant in France. The SIMPACTS has three modules: AIRPACTS to quantify the impacts and costs of the damage caused by atmospheric emissions; NUKPACTS to assess collective doses and latent health effects of routine operation of nuclear power plants and coal power plants; HYDROPACTS to calculate the damage costs of hydroelectric dams resulting from the relocation of people due to flooding and loss of land use. For this research, NUKPACTS and HYDROPACTS modules were used for calculations. The results indicate that a nuclear reactor, compared with a hydropower plant with similar capacity, causes lower impacts associated and, consequently, lower environmental cost. For this reason, nuclear reactors are an attractive source of power generation from the point of view of the environmental impacts.

Doctor of Philosophy / The problem of water scarcity has become one of the most controversial topics in Australia over the past decades, with particular focus being the ‘sustainable’ allocation of water between extractive and environmental purposes. Geographical factors are defining the extreme variability in climate and water supply in Australia and, in the past, this was used as a rationale for the construction of large irrigation projects to deliver water to rural, urban, and industrial users. During this ‘expansionary’ phase of Australia’s water use sector, the cost of augmenting supply was relatively low and environmental considerations were secondary to the development imperative. As a result, water resources became over-allocated for extractive uses spurred on by consistent underpricing of water, which indicated a failure to reflect the true cost of water supply. As Australia’s water economy entered a ‘mature’ phase, it was no longer possible to increase supply cheaply as the most easily accessible water resources had already been captured. This was followed by widespread environmental degradation manifested in the Murray- Darling Basin, the nation’s largest river basin which hosts much of Australia’s agricultural production. Consequently, the focus shifted towards demand management, leading to a myriad of regulation aimed at increasing the allocative efficiency of scarce water resources. Towards this end, substantial government funding was injected into the various initiatives throughout the water reform process. Despite the on-going government activities in the area of water reform, the understanding of the actual economic impact and environmental outcomes of various water policies in practice remains limited. In the absence of such understanding, the effectiveness of various government water initiatives is ambiguous and inevitably compromised. The present study addresses this knowledge gap by establishing a method for evaluating the economic and environmental outcomes of environmentally-oriented polices that affect irrigated industries in a catchment. The method is based on an integrated biophysical and economic modelling approach, which enables spatial relationships to be captured accurately allowing a more realistic analysis. Information generated from a computer based biophysical simulation model form the basis of an economic optimisation model with constraints pertaining to environmental targets and water supply limits. The economic model consists of a linear programming and dynamic programming component, and involves the optimisation of resource use from a catchment manager’s perspective, seeking to achieve efficient resource use but at the same time conform to given environmental objectives. This embedded linear and dynamic programming approach was required to determine the optimal intra-seasonal and inter-seasonal water allocation, given various catchment environmental targets. The interdisciplinary approach enables the economic and ecological outcomes of the catchment management policies to be simulated and assessed at a spatially explicit scale, due to the link to Geographical Information Systems (GIS) in the biophysical model. The overall objective was to create a decision-making framework that could be used to determine the least-cost means of meeting environmental targets and resource constraints. The solutions to the analysis are directly applicable to the case study, the Mooki catchment in northern New South Wales (NSW), but with an adaptable framework that can be applied to other catchments. Specific objectives include an evaluation of the possibility of using alternative irrigation systems, as well as an evaluation of the benefits that can be realised by establishing water market, in the light of environmentally-oriented catchment policies for the case study. The economic cost of achieving environmental targets pertaining to environmental flow requirements and salinity reduction, in the form of end-of-valley salinity targets, was explicitly calculated through the economic model. While salinity targets have been set for NSW catchments, the practicality of such targets is in question, given the substantial reductions in water allocation to irrigation activities, which is one of the key contributors to deep-drainage. An additional objective in this study was therefore to investigate the value of having deep drainage targets. A further consideration is the effect of “external agents” in the form of government plans to buyback entitlements from irrigation districts, or the possibility of significant water rights purchases from mining industries. The implications of external water market entrants on the regional agricultural industry were examined.

Doctor of Philosophy / The problem of water scarcity has become one of the most controversial topics in Australia over the past decades, with particular focus being the ‘sustainable’ allocation of water between extractive and environmental purposes. Geographical factors are defining the extreme variability in climate and water supply in Australia and, in the past, this was used as a rationale for the construction of large irrigation projects to deliver water to rural, urban, and industrial users. During this ‘expansionary’ phase of Australia’s water use sector, the cost of augmenting supply was relatively low and environmental considerations were secondary to the development imperative. As a result, water resources became over-allocated for extractive uses spurred on by consistent underpricing of water, which indicated a failure to reflect the true cost of water supply. As Australia’s water economy entered a ‘mature’ phase, it was no longer possible to increase supply cheaply as the most easily accessible water resources had already been captured. This was followed by widespread environmental degradation manifested in the Murray- Darling Basin, the nation’s largest river basin which hosts much of Australia’s agricultural production. Consequently, the focus shifted towards demand management, leading to a myriad of regulation aimed at increasing the allocative efficiency of scarce water resources. Towards this end, substantial government funding was injected into the various initiatives throughout the water reform process. Despite the on-going government activities in the area of water reform, the understanding of the actual economic impact and environmental outcomes of various water policies in practice remains limited. In the absence of such understanding, the effectiveness of various government water initiatives is ambiguous and inevitably compromised. The present study addresses this knowledge gap by establishing a method for evaluating the economic and environmental outcomes of environmentally-oriented polices that affect irrigated industries in a catchment. The method is based on an integrated biophysical and economic modelling approach, which enables spatial relationships to be captured accurately allowing a more realistic analysis. Information generated from a computer based biophysical simulation model form the basis of an economic optimisation model with constraints pertaining to environmental targets and water supply limits. The economic model consists of a linear programming and dynamic programming component, and involves the optimisation of resource use from a catchment manager’s perspective, seeking to achieve efficient resource use but at the same time conform to given environmental objectives. This embedded linear and dynamic programming approach was required to determine the optimal intra-seasonal and inter-seasonal water allocation, given various catchment environmental targets. The interdisciplinary approach enables the economic and ecological outcomes of the catchment management policies to be simulated and assessed at a spatially explicit scale, due to the link to Geographical Information Systems (GIS) in the biophysical model. The overall objective was to create a decision-making framework that could be used to determine the least-cost means of meeting environmental targets and resource constraints. The solutions to the analysis are directly applicable to the case study, the Mooki catchment in northern New South Wales (NSW), but with an adaptable framework that can be applied to other catchments. Specific objectives include an evaluation of the possibility of using alternative irrigation systems, as well as an evaluation of the benefits that can be realised by establishing water market, in the light of environmentally-oriented catchment policies for the case study. The economic cost of achieving environmental targets pertaining to environmental flow requirements and salinity reduction, in the form of end-of-valley salinity targets, was explicitly calculated through the economic model. While salinity targets have been set for NSW catchments, the practicality of such targets is in question, given the substantial reductions in water allocation to irrigation activities, which is one of the key contributors to deep-drainage. An additional objective in this study was therefore to investigate the value of having deep drainage targets. A further consideration is the effect of “external agents” in the form of government plans to buyback entitlements from irrigation districts, or the possibility of significant water rights purchases from mining industries. The implications of external water market entrants on the regional agricultural industry were examined.

As oportunidades do processo de digestão anaeróbia, em aterros sanitários, controlados e sistemas de compostagem, são ligadas à formação de biogás através da biodegradação da matéria orgânica (MO) em ambiente predominantemente anaeróbio. O aterro da Caturrita, localizado na cidade de Santa Maria, possui cerca de 467.929 toneladas de resíduos depositados em uma de suas células. A recuperação total do CH4 desta quantidade de resíduo entre 2013 e 2033, considerando um rendimento na captação de gases de 70%, foi calculada em 17.529.657 m3. O total da receita estimada para o mesmo período, admitindo uma comercialização conservadora de créditos de carbono e energia elétrica, foi de USD 2.131.458 , isto é, um faturamento mensal de USD 8.881. No caso da compostagem, onde podem ocorrer ambientes anaeróbios, o sistema de ponteiras horizontais em camadas utilizado experimentalmente apresentou indícios de diminuição da geração de CH4 com vantagem em relação à compostagem com ponteiras verticais. Para isso, utilizaram-se taxas de aeração de 0,557 m³ ar.d-1.kg-1 de MO em peso seco (PS), com o monitoramento da temperatura interna e da umidade das leiras. As variações das perdas de cargas calculadas para as tubulações da leira experimental com ponteiras horizontais ficaram entre 1,56% e 2,56%, com a temperatura interna máxima em 70,8°C, diferentemente da leira com ponteiras verticais que atingiu uma máxima de 47,1°C, ambas para umidades superiores a 50%. O custo por metro para a implantação em escala real equivale a USD 21,22, considerando o uso de materiais alternativos, mas com resistência mecânica e térmica adequados. Observou-se na leira experimental com ponteiras horizontais proposta a diminuição do NH4 + concomitantemente à elevação do NO3 em menor tempo que na leira com ponteiras verticais. Além disso, com a proposta do sistema de aeração alternativo, a emissão de CH4 seria pouco significativa, pois o processo é basicamente aeróbio. Para a compostagem com ponteiras verticais utilizado na empresa, considerando apenas a emanação de CH4, estima-se o custo ambiental entre USD 2.059 e USD 75.841 por ano para uma quantidade processada de 50.000 t de resíduos agroindustriais. Para o aterro da Caturrita, o custo ambiental pode ser estimado entre USD 7.733 e USD 52.287 por ano. Com uma recuperação de 70% de CH4, através de queima ou conversão em energia elétrica, o custo ambiental máximo estimado cairia para USD 15.686 para a quantidade estimada e disposta no aterro da Caturrita entre 1999 e 2008 de 467.929 toneladas. / The anaerobic digestion process opportunities, about controlled landfills and composting systems, are related to a biogas formation process through the biodegradation of organic substances in a predominantly anaerobic environment. The Caturrita’s landfill, located in Santa Maria – RS - Brazil, has around 467,929 tons of deposited residues in one of its cells. The recovery of methane between 2013 and 2033, considering an availability of 70%, was estimated at 17,529,657 m³. Admitting the carbon credits and electric energy commercialization, during the same period, was estimated and would result in USD 2,131,438, that is, a monthly profits of USD 8,881. In a composting system, where anaerobic environments may occur, the horizontal pipelines system used showed that the CH4 production decreased with advantage in relation to vertical pipelines. For this experiment, Organic matter (OM) was aerated at a rate of 0.557 m3 air·d-1·kg-1, as determined by dry weight (DW), and the internal temperature and humidity of the windrows were monitored. The calculated variation of the pressure loss for the pipelines in the experimental widrow with horizontal pipelines proposal was between 1.56% and 2.56% at a maximum internal temperature of 70.8°C, unlike the windrow with vertical pipelines, which reached a maximum temperature of 47.1°C. In both systems, the humidity was greater than 50%. The cost per metre for commercial scale implementation is equivalent to USD 21.22, considering the use of alternative materials with the necessary mechanical and thermal resistance values. It was observed in the experimental pile with horizontal pipelines proposal the reduction of NH4 + simultaneously to the elevation of NO3 in less time than in the pile with vertical pipelines. Furthermore, with the alternative aeration system, the CH4 emission would be insignificant, because the process is essentially aerobic. For composting system with vertical pipelines used in the company, considering only the emanation of CH4, the environmental cost can be estimated between USD 2,059 and USD 75,841 per year for an amount of 50,000 t of processed agribusiness residues. For Caturrita’s landfill, the environmental cost can be estimated between USD 7,733 and USD 52,287 per year. With a CH4 recovery of 70%, by burning or conversion into electrical energy, the maximum estimated environmental cost would fall to USD 15,686 for the estimated quantity and disposed of in landfill Caturrita between 1999 and 2008 of 467,929 tons.

As oportunidades do processo de digestão anaeróbia, em aterros sanitários, controlados e sistemas de compostagem, são ligadas à formação de biogás através da biodegradação da matéria orgânica (MO) em ambiente predominantemente anaeróbio. O aterro da Caturrita, localizado na cidade de Santa Maria, possui cerca de 467.929 toneladas de resíduos depositados em uma de suas células. A recuperação total do CH4 desta quantidade de resíduo entre 2013 e 2033, considerando um rendimento na captação de gases de 70%, foi calculada em 17.529.657 m3. O total da receita estimada para o mesmo período, admitindo uma comercialização conservadora de créditos de carbono e energia elétrica, foi de USD 2.131.458 , isto é, um faturamento mensal de USD 8.881. No caso da compostagem, onde podem ocorrer ambientes anaeróbios, o sistema de ponteiras horizontais em camadas utilizado experimentalmente apresentou indícios de diminuição da geração de CH4 com vantagem em relação à compostagem com ponteiras verticais. Para isso, utilizaram-se taxas de aeração de 0,557 m³ ar.d-1.kg-1 de MO em peso seco (PS), com o monitoramento da temperatura interna e da umidade das leiras. As variações das perdas de cargas calculadas para as tubulações da leira experimental com ponteiras horizontais ficaram entre 1,56% e 2,56%, com a temperatura interna máxima em 70,8°C, diferentemente da leira com ponteiras verticais que atingiu uma máxima de 47,1°C, ambas para umidades superiores a 50%. O custo por metro para a implantação em escala real equivale a USD 21,22, considerando o uso de materiais alternativos, mas com resistência mecânica e térmica adequados. Observou-se na leira experimental com ponteiras horizontais proposta a diminuição do NH4 + concomitantemente à elevação do NO3 em menor tempo que na leira com ponteiras verticais. Além disso, com a proposta do sistema de aeração alternativo, a emissão de CH4 seria pouco significativa, pois o processo é basicamente aeróbio. Para a compostagem com ponteiras verticais utilizado na empresa, considerando apenas a emanação de CH4, estima-se o custo ambiental entre USD 2.059 e USD 75.841 por ano para uma quantidade processada de 50.000 t de resíduos agroindustriais. Para o aterro da Caturrita, o custo ambiental pode ser estimado entre USD 7.733 e USD 52.287 por ano. Com uma recuperação de 70% de CH4, através de queima ou conversão em energia elétrica, o custo ambiental máximo estimado cairia para USD 15.686 para a quantidade estimada e disposta no aterro da Caturrita entre 1999 e 2008 de 467.929 toneladas. / The anaerobic digestion process opportunities, about controlled landfills and composting systems, are related to a biogas formation process through the biodegradation of organic substances in a predominantly anaerobic environment. The Caturrita’s landfill, located in Santa Maria – RS - Brazil, has around 467,929 tons of deposited residues in one of its cells. The recovery of methane between 2013 and 2033, considering an availability of 70%, was estimated at 17,529,657 m³. Admitting the carbon credits and electric energy commercialization, during the same period, was estimated and would result in USD 2,131,438, that is, a monthly profits of USD 8,881. In a composting system, where anaerobic environments may occur, the horizontal pipelines system used showed that the CH4 production decreased with advantage in relation to vertical pipelines. For this experiment, Organic matter (OM) was aerated at a rate of 0.557 m3 air·d-1·kg-1, as determined by dry weight (DW), and the internal temperature and humidity of the windrows were monitored. The calculated variation of the pressure loss for the pipelines in the experimental widrow with horizontal pipelines proposal was between 1.56% and 2.56% at a maximum internal temperature of 70.8°C, unlike the windrow with vertical pipelines, which reached a maximum temperature of 47.1°C. In both systems, the humidity was greater than 50%. The cost per metre for commercial scale implementation is equivalent to USD 21.22, considering the use of alternative materials with the necessary mechanical and thermal resistance values. It was observed in the experimental pile with horizontal pipelines proposal the reduction of NH4 + simultaneously to the elevation of NO3 in less time than in the pile with vertical pipelines. Furthermore, with the alternative aeration system, the CH4 emission would be insignificant, because the process is essentially aerobic. For composting system with vertical pipelines used in the company, considering only the emanation of CH4, the environmental cost can be estimated between USD 2,059 and USD 75,841 per year for an amount of 50,000 t of processed agribusiness residues. For Caturrita’s landfill, the environmental cost can be estimated between USD 7,733 and USD 52,287 per year. With a CH4 recovery of 70%, by burning or conversion into electrical energy, the maximum estimated environmental cost would fall to USD 15,686 for the estimated quantity and disposed of in landfill Caturrita between 1999 and 2008 of 467,929 tons.

As oportunidades do processo de digestão anaeróbia, em aterros sanitários, controlados e sistemas de compostagem, são ligadas à formação de biogás através da biodegradação da matéria orgânica (MO) em ambiente predominantemente anaeróbio. O aterro da Caturrita, localizado na cidade de Santa Maria, possui cerca de 467.929 toneladas de resíduos depositados em uma de suas células. A recuperação total do CH4 desta quantidade de resíduo entre 2013 e 2033, considerando um rendimento na captação de gases de 70%, foi calculada em 17.529.657 m3. O total da receita estimada para o mesmo período, admitindo uma comercialização conservadora de créditos de carbono e energia elétrica, foi de USD 2.131.458 , isto é, um faturamento mensal de USD 8.881. No caso da compostagem, onde podem ocorrer ambientes anaeróbios, o sistema de ponteiras horizontais em camadas utilizado experimentalmente apresentou indícios de diminuição da geração de CH4 com vantagem em relação à compostagem com ponteiras verticais. Para isso, utilizaram-se taxas de aeração de 0,557 m³ ar.d-1.kg-1 de MO em peso seco (PS), com o monitoramento da temperatura interna e da umidade das leiras. As variações das perdas de cargas calculadas para as tubulações da leira experimental com ponteiras horizontais ficaram entre 1,56% e 2,56%, com a temperatura interna máxima em 70,8°C, diferentemente da leira com ponteiras verticais que atingiu uma máxima de 47,1°C, ambas para umidades superiores a 50%. O custo por metro para a implantação em escala real equivale a USD 21,22, considerando o uso de materiais alternativos, mas com resistência mecânica e térmica adequados. Observou-se na leira experimental com ponteiras horizontais proposta a diminuição do NH4 + concomitantemente à elevação do NO3 em menor tempo que na leira com ponteiras verticais. Além disso, com a proposta do sistema de aeração alternativo, a emissão de CH4 seria pouco significativa, pois o processo é basicamente aeróbio. Para a compostagem com ponteiras verticais utilizado na empresa, considerando apenas a emanação de CH4, estima-se o custo ambiental entre USD 2.059 e USD 75.841 por ano para uma quantidade processada de 50.000 t de resíduos agroindustriais. Para o aterro da Caturrita, o custo ambiental pode ser estimado entre USD 7.733 e USD 52.287 por ano. Com uma recuperação de 70% de CH4, através de queima ou conversão em energia elétrica, o custo ambiental máximo estimado cairia para USD 15.686 para a quantidade estimada e disposta no aterro da Caturrita entre 1999 e 2008 de 467.929 toneladas. / The anaerobic digestion process opportunities, about controlled landfills and composting systems, are related to a biogas formation process through the biodegradation of organic substances in a predominantly anaerobic environment. The Caturrita’s landfill, located in Santa Maria – RS - Brazil, has around 467,929 tons of deposited residues in one of its cells. The recovery of methane between 2013 and 2033, considering an availability of 70%, was estimated at 17,529,657 m³. Admitting the carbon credits and electric energy commercialization, during the same period, was estimated and would result in USD 2,131,438, that is, a monthly profits of USD 8,881. In a composting system, where anaerobic environments may occur, the horizontal pipelines system used showed that the CH4 production decreased with advantage in relation to vertical pipelines. For this experiment, Organic matter (OM) was aerated at a rate of 0.557 m3 air·d-1·kg-1, as determined by dry weight (DW), and the internal temperature and humidity of the windrows were monitored. The calculated variation of the pressure loss for the pipelines in the experimental widrow with horizontal pipelines proposal was between 1.56% and 2.56% at a maximum internal temperature of 70.8°C, unlike the windrow with vertical pipelines, which reached a maximum temperature of 47.1°C. In both systems, the humidity was greater than 50%. The cost per metre for commercial scale implementation is equivalent to USD 21.22, considering the use of alternative materials with the necessary mechanical and thermal resistance values. It was observed in the experimental pile with horizontal pipelines proposal the reduction of NH4 + simultaneously to the elevation of NO3 in less time than in the pile with vertical pipelines. Furthermore, with the alternative aeration system, the CH4 emission would be insignificant, because the process is essentially aerobic. For composting system with vertical pipelines used in the company, considering only the emanation of CH4, the environmental cost can be estimated between USD 2,059 and USD 75,841 per year for an amount of 50,000 t of processed agribusiness residues. For Caturrita’s landfill, the environmental cost can be estimated between USD 7,733 and USD 52,287 per year. With a CH4 recovery of 70%, by burning or conversion into electrical energy, the maximum estimated environmental cost would fall to USD 15,686 for the estimated quantity and disposed of in landfill Caturrita between 1999 and 2008 of 467,929 tons.

Flight planning is a large part of the air traffic operations that are presently being conducted. Airlines strive to achieve the cheapest and most cost effective routes for their flights, resulting in aircraft sometimes flying longer routes in order to avoid expensive airspaces with high unit rates. This issue has been an ongoing obstacle for the Swedish air navigation provider, LFV, as some airlines tend to fly over the Baltic Sea, through the Baltic countries, instead of the shorter route through Swedish airspace. These protracted routes result in extra kilometers being flown yearly,consuming extra fuel, as well as imply a revenue loss to LFV and Sweden. The conclusions of this study is that the airspace dodging behavior generate a revenue loss to LFV, totaling approximately €5 032 354 million per year. Should these flights fly the shortest route between their origin and destination, the before mentioned sum would mean an increase in LFV’s reported revenue from air traffic control services by 2%. Airspace dodging also results in roughly 380 408 superfluous kilometers being flown and 1 874 486 liters of additional fuel being consumed every year.