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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
121

Quantifying the Transition to Low-carbon Cities

Mohareb, Eugene 30 August 2012 (has links)
Global cities have recognized the need to reduce greenhouse gas (GHG) emissions and have begun to take action to balance of the carbon cycle. This thesis examines the nuances of quantification methods used and the implications of current policy for long-term emissions. Emissions from waste management, though relatively small when compared with building and transportation sectors, are the largest source of emissions directly controlled by municipal government. It is important that municipalities understand the implications of methodological selection when quantifying GHG emissions from waste management practices. The “Waste-in-Place” methodology is presented as the most relevant for inventorying purposes, while the “Methane Commitment” approach is best used for planning. Carbon sinks, divided into “Direct” and “Embodied”, are quantified using the Greater Toronto Area (GTA) as a case study. “Direct” sinks, those whose sequestration processes occur within urban boundaries, contribute the largest share of carbon sinks with regional forests providing a significant proportion. “Embodied” sinks, those whose sequestration processes (or in the case of concrete, the processes that enable sequestration) are independent of the urban boundary, can contribute to the urban carbon pool, but greater uncertainty exists in upstream emissions as the management/processing prior to its use as a sink are generally beyond the consumer’s purview. The Pathways to Urban Reductions in Greenhouse gas Emissions (or PURGE) model is developed as a means to explore emissions scenarios resulting from urban policy to mitigate climate change by quantifying future carbon sources/sinks (from changes in building stock, vehicle stock, waste treatment and urban/regional forests). The model suggests that current policy decisions in the GTA provide short-term reductions but are not sufficient in the long term to balance the pressures of economic and population growth. Aggressive reductions in energy demand from personal transportation and existing building stock will be necessary to achieve long-term emissions targets.
122

Quantifying the Transition to Low-carbon Cities

Mohareb, Eugene 30 August 2012 (has links)
Global cities have recognized the need to reduce greenhouse gas (GHG) emissions and have begun to take action to balance of the carbon cycle. This thesis examines the nuances of quantification methods used and the implications of current policy for long-term emissions. Emissions from waste management, though relatively small when compared with building and transportation sectors, are the largest source of emissions directly controlled by municipal government. It is important that municipalities understand the implications of methodological selection when quantifying GHG emissions from waste management practices. The “Waste-in-Place” methodology is presented as the most relevant for inventorying purposes, while the “Methane Commitment” approach is best used for planning. Carbon sinks, divided into “Direct” and “Embodied”, are quantified using the Greater Toronto Area (GTA) as a case study. “Direct” sinks, those whose sequestration processes occur within urban boundaries, contribute the largest share of carbon sinks with regional forests providing a significant proportion. “Embodied” sinks, those whose sequestration processes (or in the case of concrete, the processes that enable sequestration) are independent of the urban boundary, can contribute to the urban carbon pool, but greater uncertainty exists in upstream emissions as the management/processing prior to its use as a sink are generally beyond the consumer’s purview. The Pathways to Urban Reductions in Greenhouse gas Emissions (or PURGE) model is developed as a means to explore emissions scenarios resulting from urban policy to mitigate climate change by quantifying future carbon sources/sinks (from changes in building stock, vehicle stock, waste treatment and urban/regional forests). The model suggests that current policy decisions in the GTA provide short-term reductions but are not sufficient in the long term to balance the pressures of economic and population growth. Aggressive reductions in energy demand from personal transportation and existing building stock will be necessary to achieve long-term emissions targets.
123

Emissão de gases de efeito estufa na cultura da cana-de-açúcar sob diferentes sistemas de preparo do solo e doses de nitrogênio / Greenhouse gases emissions from sugarcane crop under different soil management systems and nitrogen doses

Moro, Vagner João 14 December 2012 (has links)
Conselho Nacional de Desenvolvimento Científico e Tecnológico / Brazil is the world's largest producer of sugarcane. However, few studies have been conducted to evaluate the effect soil management systems and fertilization practices on emissions of greenhouse gases (GHG). Therefore, the present study was aimed to assess the GHG emissions during the life cycle of sugarcane under different soil management systems and nitrogen (N) fertilization. The study was comprised of two experiments. In the first experiment, four tillage systems (conventional tillage - CT; chisel plough - CP, No tillage - NT, and compacted No tillage - CNT) while in the second experiment different doses of N (0, 40, 80 and 120 kg N ha-1) were evaluated for their effect on GHG and productivity. GHG emissions were assesses on different dates and soil samples were also taken to measure the levels of mineral N and soil moisture. The global warming potential (GWP) in each management system was calculated by using initial and final C content of the soils plus the emissions of N2O and CH4 during the experiments. The sugarcane yield and CH4 emission (mean -1.25 kg CH4-C ha-1) were not affected by different tillage systems. The cumulative amount of CO2 varied in the following order: CT> NT> CP> CNT. In the CNT, greater flows of N2O after rainfall events was occurred which were approximately two times greater than the CT and CP (517 vs 254 μg m-2h-1) and 7.5 times higher than in NT. The CT tillage system showed higher value of GWP, followed by the CP and CNT indicating that the use of conservation tillage is a strategy with the potential to mitigate GHG emissions from sugarcane crop in southern Brazil. The N2O emission increased linearly with the doses of N applied. On an average, 0.28 kg N2O-N ha-1 was emitted from 20 kg N ha-1. The values of N2O emission factors were calculated based on IPCC methodology for the conditions of this study indicate that for doses less than 40 kg N ha-1 values obtained are below the default value of 1.25%. For doses above 60 kg N ha-1 values obtained are similar to the factors indicated by the IPCC. Emission factors based on the relationship between the N2O emission and productivity indicated that productivity was increased with doses above 40-60 kg N ha-1 with high amount of N2O emission per Mg produced. / O Brasil é o maior produtor mundial de cana-de-açúcar. No entanto, poucos estudos têm sido realizado para avaliar o efeito de sistemas de preparo e manejo da adubação nitrogenada na cultura da cana-de-açúcar sobre as emissões de gases de efeito estufa (GEE). Com o objetivo de avaliar a emissão de GEE duarante o ciclo da cana-de-açúcar foram realizados dois experimentos, o primeiro constituido por quatro sistemas de preparo do solo (solo em preparo convencional - PC; solo escarificado - ESC; solo em plantio direto - PD; e solo em plantio direto compactado - PDC) e o segundo por quatro doses de N aplicadas (0, 40, 80 e 120 kg N ha-1). Nos dois experimentos foram avaliadas a produtividade de colmos e as emissões de dióxido de carbono (CO2), metano (CH4) e óxido nitroso (N2O). Em diferentes datas de avaliação dos GEE foram realizadas coletas de solo para quantificar os teores de N mineral e umidade do solo. Com base nos dados de C no solo no início e ao final do experimento e das emissões de N2O e CH4 foi calculado o poder de aquecimento global (PAG) em cada sistema de preparo. A produtividade de colmos e a emissão de CH4 (média de -1,25 kg C-CH4 ha-1) não foram afetadas pelos diferentes sistemas de preparo do solo. A quantidade acumulada de CO2 variou na seguinte ordem: PC> PD > ESC> PDC. Quando o solo na entrelinha da cultura foi mantido em PD ocorreram os menores fluxos de N2O. No PDC a média dos maiores fluxos de N2O após os eventos pluviométricos foi aproximadamenmte 2 vezes maior do que no PC e ESC (517 vs 254 μg m-2h-1) e 7,5 vezes maior do que no PD. O sistema de preparo do solo PC apresentou maior valor de PAG, seguido pelo ESC e PDC indicando que o uso de plantio direto é uma estratégia com potencial para mitigar as emissões de GEE na implantação de lavouras de cana-de-açúcar na região sul do Brasil. A emissão de N2O aumentou linearmente com as doses de N aplicadas na cultura. Na média dos ciclos de cana planta e soca para cada 20 kg N ha-1 aplicados, são emitidos 0,28 kg N-N2O ha-1. Os valores dos fatores de emissão de N2O calculados com base na metodologia do IPCC para as condições do presente estudo indicam que para doses menores que 40 kg N ha-1 os valores obtidos estão abaixo do valor padrão de 1,25%. Para doses acima de 60 kg N ha-1 os valores dos fatores obtidos são semelhantes ao indicado pelo IPCC. Fatores de emissão baseados na relação entre a emissão de N2O e a produtividade de colmos, indicam que incrementos de produtividades de colmos obtidas com doses acima de 40-60 kg N ha-1 irão apresentar elevada quantidade de N2O emitida por Mg de colmo produzida.
124

GERAÇÃO DE METANO EM LAGOA ANAERÓBIA: UM ESTUDO DE CASO EM ABATEDOURO DE BOVINOS / GENERATION OF METHANE IN ANAEROBIC POND: A CASE STUDY IN CATTLE SLAUGHTERHOUSE

Bohrz, Gabrieli Irrigaray 14 April 2010 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study aims to evaluate the emission of methane (CH4) generated in an anaerobic stabilization pond used to treat wastewater from a cattle slaughterhouse, which is located in Santa Maria, Rio Grande do Sul (RS). In addition to the quantification of CH4 by gas chromatography, it was evaluated the emissions of other greenhouse effect gases (GHG) such as carbon dioxide (CO2) and nitrous oxide (N2O). It was verified the occurrence of two types of fluxes for a release of produced methane: the diffusive, with a daily average equal to 196.0 ± 51 mgCH4m-2h-1; and the ebullient, resulting of the random and sudden release of gases in the form of bubbles with variations between 67.0 and 1295.0 mgCH4m-2h-1. The flow rates values calculated from theoretical models presented significantly higher than the experimental ones, ranging from 387.0 to 410.0 mgCH4m-2h-1, since it was not taken into account the different variables of interference in anaerobic treatment, such as the needs and interactions between bacteria, dilution of the wastewater, and physical-chemical factors. The data revealed a higher production of CO2 (55 vol%) than CH4 (45 vol%) indicating reduction in the production of CH4 and its partial oxidation caused by oscillation in the layer of foam found during the research period. The presence of N2O in the samples indicated the presence of O2 dissolved in the wastewater. The results of this study evidenced that the anaerobic ponds constitute important sources of GHG, emphasizing the importance to control the use of this technology, as a way of mitigating the emission of gaseous compounds into the atmosphere and contribute to reducing the possible negative effects in the environment. / Este trabalho objetiva avaliar a emissão de metano (CH4) gerado em uma lagoa de estabilização anaeróbia utilizada no tratamento de águas residuárias de um abatedouro de bovinos, o qual está localizado no município de Santa Maria, Rio Grande do Sul (RS). Adicionalmente à quantificação do CH4 por cromatografia gasosa, foi avaliada a emissão de outros gases de efeito estufa (GEE), tais como o dióxido de carbono (CO2) e o óxido nitroso (N2O). Foi verificada a ocorrência de dois tipos de fluxos para a liberação de metano produzido: o difusivo, com média diária igual a 196,0 ± 51 mgCH4m-2h-1; e o ebulitivo, resultante da liberação aleatória e súbita de gases na forma de borbulhas, com variações entre 67,0 e 1.295,0 mgCH4m-2h-1. Os valores de fluxos calculados a partir de modelos teóricos apresentaram-se sensivelmente maiores do que os experimentais, variando de 387,0 a 410,0 mgCH4m-2h-1, uma vez que não levaram em conta as diferentes variáveis de interferência no tratamento anaeróbio, como as necessidades e interações entre bactérias, diluição do efluente líquido, e fatores físico-químicos. Os dados revelaram uma maior produção de CO2 (55 vol%) do que de CH4 (45 vol%) indicando redução na produção de CH4 ou sua oxidação parcial causada por oscilação na camada de escuma verificada durante o período da pesquisa. A presença de N2O nas amostras indicou a presença de O2 dissolvido no efluente. Os resultados obtidos nesse estudo evidenciam que as lagoas anaeróbias constituem importantes fontes de GEE, ressaltando a importância no controle na utilização dessa tecnologia, como uma forma de mitigar a emissão de compostos gasosos para a atmosfera e contribuir para a redução nos possíveis efeitos negativos sobre o meio ambiente.
125

Mudança no uso do solo e emissões de gases de efeito estufa (GEE) em diferentes coberturas vegetais na caatinga brasileira / Land cover changes and greenhouse gas emissions (GHG) in the Brazilian Caatinga

Ribeiro, Kelly [UNESP] 03 March 2017 (has links)
Submitted by KELLY RIBEIRO null (kelly_ribeiiro6@hotmail.com) on 2017-04-27T14:34:02Z No. of bitstreams: 1 versao_final_Kelly_Ribeiro.pdf: 2763989 bytes, checksum: eab03130a0eef9642dcfed0d2e5510b0 (MD5) / Rejected by Luiz Galeffi (luizgaleffi@gmail.com), reason: Solicitamos que realize uma nova submissão seguindo as orientações abaixo: No campo “Versão a ser disponibilizada online imediatamente” foi informado que seria disponibilizado o texto completo porém no campo “Data para a disponibilização do texto completo” foi informado que o texto completo deverá ser disponibilizado apenas 24 meses após a defesa. Caso opte pela disponibilização do texto completo apenas 24 meses após a defesa selecione no campo “Versão a ser disponibilizada online imediatamente” a opção “Texto parcial”. Esta opção é utilizada caso você tenha planos de publicar seu trabalho em periódicos científicos ou em formato de livro, por exemplo e fará com que apenas as páginas pré-textuais, introdução, considerações e referências sejam disponibilizadas. Se optar por disponibilizar o texto completo de seu trabalho imediatamente selecione no campo “Data para a disponibilização do texto completo” a opção “Não se aplica (texto completo)”. Isso fará com que seu trabalho seja disponibilizado na íntegra no Repositório Institucional UNESP. Por favor, corrija esta informação realizando uma nova submissão. Agradecemos a compreensão. on 2017-05-03T14:28:34Z (GMT) / Submitted by KELLY RIBEIRO null (kelly_ribeiiro6@hotmail.com) on 2017-05-04T00:16:29Z No. of bitstreams: 1 versao_final_Kelly_Ribeiro.pdf: 2763989 bytes, checksum: eab03130a0eef9642dcfed0d2e5510b0 (MD5) / Approved for entry into archive by Luiz Galeffi (luizgaleffi@gmail.com) on 2017-05-05T13:13:11Z (GMT) No. of bitstreams: 1 ribeiro_k_me_bauru.pdf: 2763989 bytes, checksum: eab03130a0eef9642dcfed0d2e5510b0 (MD5) / Made available in DSpace on 2017-05-05T13:13:11Z (GMT). No. of bitstreams: 1 ribeiro_k_me_bauru.pdf: 2763989 bytes, checksum: eab03130a0eef9642dcfed0d2e5510b0 (MD5) Previous issue date: 2017-03-03 / O presente trabalho teve como objetivo avaliar, possíveis alterações no padrão de emissão de gases de efeito estufa (CO2, CH4 e N2O) associadas à substituição da cobertura vegetal nativa por sistemas agropastoris no bioma Caatinga, durante os anos de 2013 e 2014. Esta região apresenta características fisionômicas únicas e abrange 11 % do território do país (850.000 km2) . Comportando 27 milhões de pessoas, a Caatinga é considerada a região semiárida mais populosa do mundo, o que a deixa vulnerável a processos de uso intensificados dos recursos naturais, resultando em graves problemas ambientais de degradação do solo e mudança da cobertura e uso da terra. A agropecuária se destaca como a principal atividade da população rural e impulsiona a mudança sistemática da vegetação nativa por sistemas agropastoris que atualmente cobrem cerca de 27 % do bioma Caatinga (201.786 m²) . Esta drástica alteração na cobertura do solo, em condições de baixa disponibilidade nutricional nos solos e irregularidade na distribuição anual da precipitação, leva à degradação do meio com efeitos diretos na dinâmica dos fluxos de CO2, CH4 e N2O. Este experimento foi realizado no município de São João, Pernambuco (8°52’30”S, 36°22’00”O), em neossolo regolítico com textura predominantemente arenosa. As coletas foram realizadas em 2013 e 2014, nas estações secas e chuvosas, afim de se observar a influência sazonal no processo de formação dos gases. Os fluxos foram medidos utilizando câmaras estáticas de PVC com coleta de amostras em períodos de 30 minutos por câmara, em solos cobertos por vegetação nativa e pastagem, distribuídos em 3 blocos (repetições) para cada estação. Os resultados mostram fluxos médios de N2O de 0,3± 0,03 mg.m2.d-1 na área coberta por pastagem e 0,23± 0,02 mg.m2.d-1 na área coberta por vegetação nativa, e e não apresentaram diferenças significativas entre eles. As maiores emissões de N2O foram observadas nas estações secas, mostrando a forte influencia da temperatura no ciclo do nitrogênio. As emissões médias de CO2 foram de 6,1± 3,6 mg.m2.d-1 e 6,1± 3,7 mg.m2.d-1 na pastagem e Caatinga, respectivamente. As maiores emissões de CO2 foram observadas na área coberta com Caatinga em 2013, que foram influenciados significativamente pela temperatura do solo, mostrando uma relação inversamente proporcional. Os fluxos de metano variaram de 0,4± 0,2 mg.m2.d-1 e 0,3± 0,1 mg.m2.d-1 no pasto e Caatinga, respectivamente. Os fluxos apresentarem grandes variações ao longo do experimento, sofrendo influencia significativa das condições edáficas e ambientais do meio. / The present work had as objective to evaluate possible changes in the greenhouse gas emission pattern associated with the replacement of native vegetation cover by agropastoral systems in the Caatinga biome during the years of 2013 and 2014. This region has unique physiognomic characteristics and covers 11% of the country's territory (850,000 km2). With 27 million people, the Caatinga is considered the most populous semi-arid region in the world, leaving it vulnerable to intensified natural resource use processes, resulting in serious environmental problems of land degradation and land cover and land use change. Agriculture stands out as the main activity of the rural population and promotes the systematic change of native vegetation by agropastoral systems that currently cover about 27% of the Caatinga biome (201,786 m²). This drastic change in soil cover, under conditions of low nutritional availability in soils and irregularity in the annual distribution of precipitation, leads to the degradation of the environment with direct effects on the dynamics of CO2, CH4 and N2O flows. This experiment was carried out in the municipality of São João, Pernambuco (8 ° 52'30 "S, 36 ° 22'00" W), in a regolithic soil with predominantly sandy texture. The collections were carried out in 2013 and 2014, in the dry and rainy seasons, in order to observe the seasonal influence on the gas formation process. The flows were measured using static PVC cameras with sample collection in periods of 30 minutes per chamber, in soils covered by native vegetation and pasture, distributed in 3 blocks (repetitions) for each season. The results show mean N2O flows of 0.3 ± 0.03 mg.m2.d-1 in the pasture area and 0.23 ± 0.02 mg.m2.d-1 in the area covered by native vegetation, and Did not present significant differences between them. The highest N2O emissions were observed in dry seasons, showing the strong influence of temperature on the nitrogen cycle. The average CO2 emissions were 6.1 ± 3.6 mg.m2.d-1 and 6.1 ± 3.7 mg.m2.d-1 in pasture and Caatinga, respectively. The highest CO2 emissions were observed in the area covered with Caatinga in 2013, which were significantly influenced by the soil temperature, showing an inversely proportional relation. The methane fluxes ranged from 0.4 ± 0.2 mg.m2.d-1 and 0.3 ± 0.1 mg.m2.d-1 in the pasture and Caatinga, respectively. The fluxes presented great variations throughout the experiment, suffering significant influence of the soil and environmental conditions of the environment.
126

NUMERICAL INVESTIGATION OF NON-TRADITIONAL GASEOUS FUEL INJECTION INTO THE IRONMAKING BLAST FURNACE

Samuel Nielson (11217825) 04 August 2021 (has links)
As the largest source of iron in North America, and as the largest energy consumer in the modern integrated steel mill, the blast furnace is a critical part of modern ironmaking. Any improvements that can be made to the efficiency or emissions of the blast furnace can have far reaching environmental impacts as the production of one ton of steel results in 1.85 tons of carbon dioxide emissions. Given the concerted push to reduce greenhouse emissions, novel technologies are needed to improve efficiency. In this study the injection of preheated natural gas, precombusted syngas from a variety of feedstocks, and hydrogen injection were all modeled using computational fluid dynamics, from the tuyere through the shaft of the furnace. The impacts of these various operational changes were evaluated using CFD calculated analogs for Raceway adiabatic flame temperature (RAFT), top gas temperature (TGT), and coke rate (CR). Results indicate that a reduction of 3% to 12% in CO2 emissions is possible through the implementation of these technologies, with each possessing distinct benefits and drawbacks for industrial implementation.
127

GHG EMISSION COMPARISON BETWEEN E85 FLEX FUELVEHICLE AND EV UPTAKE : A Scandinavian perspective

Dewilde Cervelló, Lucas January 2021 (has links)
In this thesis the effects of two future greenhouse gas emissionreducing strategies in the passenger transport sector are investigated.Three factors were modelled for 2021-2055; The life cycle emissions offour vehicle types using a well-to-wheel life cycle analysis tool calledGREET, the growth curve of these vehicle types was analyzed andextrapolated to obtain total vehicle predictions and the mileage ofthese vehicles was extrapolated from existing governmental data. Theresulting scenarios show that in the short term E85 ex fuel vehicles arecapable of more avoided emissions, with EVs outperforming them inthe long term. However limitations in the prediction of vehicle mileageleaves the overtake point to be determined.
128

Investigating ways to reduce greenhouse gas emissions by means of tax measures

Stols, Gerhardus Petrus 10 September 2010 (has links)
The objective of this study is to restrict the emission of greenhouse gasses by investigating if this objective would be reached by the implementation of a tax. Global warming is caused by the emission of greenhouse gasses into the atmosphere. In order to restrict global warming it is necessary for individuals and entities to act in a more environmentally friendly manner and to emit less greenhouse gasses. A further objective of this study is to investigate various measures that can be used as an incentive to restrict the emission of greenhouse gasses. This study found that the main emitters of greenhouse gasses are power stations, industries and the transport sector. This study will therefore focus on the reduction of greenhouse gasses in these areas. The way to identify methods used to reduce greenhouse gas emissions, is to investigate the techniques that first world countries use to reduce greenhouse gas emissions, to judge the level of success they achieved and to compare their methods to the definition of a “good tax”. It was found that “cap-and-trade” is a better model than carbon tax for the reduction of greenhouse gas emissions by power stations and industries. It was also found that a combination between a tax on fuel and a tax calculated on greenhouse gas emissions per kilometre for each individual vehicle will result in the greatest reduction in the emission of greenhouse gasses produced by the transportation sector. AFRIKAANS : Die doelwit van hierdie studie is om die vrystelling van groenhuis uitlaatgasse te beperk deur ondersoek in te stel of die doelwit bereik kan word deur die implementering van 'n belasting. Globale aardverwarming word veroorsaak deur 'n oormaat vrystelling van groenhuisgasse in die atmosfeer. Om globale aardverwarming te beperk, sal individue, sowel as entiteite, meer omgewingsvriendelik moet optree deur minder groenhuisgasse vry te stel. 'n Verdere doelwit van hierdie studie is om verskeie metodes, insluitende belasting, te ondersoek waardeur die vrystelling van groenhuisgasse verminder kan word. In die studie is vasgestel dat kragstasies, industrieë en vervoerstelsels die hoofvrystellers van groenhuisgasse is. Die fokus van die studie is dus gerig op die vermindering van groenhuisgasvrystelling spesifiek in hierdie areas. Die wyse om metodes, wat gebruik word om groenhuisgasvrystellings te verminder, te identifiseer, is om die tegnieke wat in eerste wêreldlande gebruik word te ondersoek, om die vlak van sukses wat daarmee bereik word, te bepaal en om daardie metodes teen die definisie van 'n “goeie belasting” te toets. Daar is gevind dat “uitlaatgas handel” 'n beter model is as koolstofdioksiedbelasting ten einde 'n vermindering van groenhuisgasvrystellings deur kragstasies en industrieë te bewerkstellig. Daar is ook gevind dat ‘n kombinasie van ‘n belasting op brandstof en ‘n belasting bereken op groenhuisgasvrystellings per kilometer van elke individuele voertuig die grootste vermindering in groenhuisgasvrystellings in die vervoerstelsel sal meebring. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted
129

Bilanzierung von Emissionsrechten: Literaturrecherche und empirische Untersuchung europäischer Unternehmen

Sonntag, Sebastian January 2011 (has links)
Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.
130

Life cycle assessment and resource management options for bio-ethanol production from cane molasses in Indonesia

Kummamuru Venkata, Bharadwaj January 2013 (has links)
The intent of this thesis is to analyse the sustainability of producing bio-ethanol from cane molasses in Indonesia and its potential to replace gasoline in the transportation sector. A field trip was conducted in East Java, Indonesia, and data was gathered for analysis. Life cycle assessment (LCA) was performed to analyse the net emissions and energy consumption in the process chain. The greenhouse gas (GHG) emissions of the life cycle are 17.45 gCO2e per MJ of ethanol produced. In comparison to gasoline, this results in a 78% reduction in GHG emissions in the complete process chain. Net Energy Value (NEV) and Net Renewable Energy Value (NREV) were 6.65 MJ/l and 24 MJ/l. Energy yield ratio (ER) was 9.43 MJ of ethanol per MJ of fossil energy consumed in the process. Economic allocation was chosen for allocating resources between sugar and molasses. Sensitivity analysis of various parameters was performed. The emissions and energy values are highly sensitive to sugarcane yield, ethanol yield and the price of molasses. Alternative management options were considered for optimizing the life cycle. Utilizing ethanol from all the mills in Indonesia has a potential to replace 2.3% of all motor gasoline imports. This translates in import savings of 2.3 trillion IDR per year. Use of anaerobic digestion or oxidation ponds for waste water treatment is unviable due to high costs and issues with gas leakage. Utilizing 15% of cane trash in the mill can enable grid independency. Environmental impacts due to land use change (Direct & Indirect) can be crucial in overall GHG calculations. Governmental regulation is necessary to remove current economic hurdles to aid a smoother transition towards bioethanol production and utilization. / Harnessing agricultural feedstock and residues for bioethanol production - towards a sustainable biofuel strategy in Indonesia

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