Methane (CH4) is guaranteed to affect climate change and is essential in rising temperatures. Scientists have known for over two decades that wetlands emit CH4 to such an extent that it affects our climate. Tropical trees that grow in wetlands tend to emit or act as a conduit of CH4, to the extent that it has a negative environmental impact. However, until this study, no one has examined whether wetland species growing in another environment have the same effects. Hence, this thesis aimed to collect data from wetland-adapted tropical trees in a non-wetland environment, namely the Botanical Garden in Rio de Janeiro. The results showed a difference in the sampling height of the stem, namely that a decrease in emission is seen with an increased height. All the species except one (Pseudobombax munguba) showed both assimilation and emission from the day-to-day measurements of CH4, which speaks for the trees acting both as a sink and a source of CH4. This suggests that the species are more robust than the environmental stressors in a non-wetland environment. Previous studies have found that increased CH4 emissions can be seen with different meteorological parameters. The results presented in this thesis show the opposite, that some species tend to emit less or assimilate more CH4 during days with increased rainfall, humidity, and temperature.

<p dir="ltr">Work from home (WFH) moves work into home life, reshaping the residential, workplace, and commuting activities, which further impacts greenhouse gas (GHG) emissions. Although existing work has explored individual time-use patterns under WFH, there is a lack of complete consideration of diverse activities, their durations and timelines, as well as the comparisons with traditional life at home and Work in Office (WIO). Also, existing studies have examined GHG emissions under WFH, while individual-level estimation using activity-specific data covering all major activities is lacking. In particular, limited studies explored individual time-use patterns and quantified activity-based emissions for the construction workforce. Therefore, this dissertation aims to (1) develop an activity-based individual-level model to estimate GHG emissions under WFH, (2) compare individual time-use patterns and activity-based GHG emissions between traditional life at home, WFH, and WIO to understand how WFH affects work, life, and the environment, especially for the construction workforce, and (3) propose activity-based decarbonization strategies to reduce GHG emissions. By employing the proposed model, high-resolution calculations of individual time-use patterns and activity-based emissions were achieved, revealing major activities’ durations and timing and highlighting major contributing activities to emissions under WFH. When shifting from traditional life at home to WFH, individuals reduced sleeping and leisure hours to incorporate work activity, resulting in an 11.34% reduction in GHG emissions. When comparing WFH to WIO, individuals reduced work and commuting time to include more cooking and leisure activities at home, mitigating GHG emissions by 29.11%. Demographic groups and climate regions showed different results mainly because of the varied work and household duties and the characteristics of regions. In addition, the construction workforce reduced GHG emissions by 13% and 46% under WFH compared to traditional life at home and WIO, respectively. Compared to the general public, the construction workforce had more reduction in work and commuting hours and associated emissions when shifting from WIO to WFH. The findings could help envision how WFH influences work, life, and the environment as well as assist both individuals and policymakers in achieving decarbonization and adopting low-carbon living during the work arrangement transition, which could contribute to sustainable development.</p>

The study focussed on the research question namely: “How will the introduction of new ecological taxes impact the South African agricultural sector?” To answer the question, eight international eco-taxes were selected and further investigated. The nature and history of each eco-tax was examined. The effects or expected effects (where implementation have not yet taken place) of the eco-taxes on the agricultural sectors of the foreign countries, were then considered. The study continued by considering the possible impact on South African agriculture, should these taxes be implemented in South Africa. This was accomplished by extrapolating the foreign effects previously investigated. Mindful of findings, recommendations were then made of what eco-taxes could be implemented which will not impede South African agriculture. It was concluded that the British Climate Change Levy and Climate Change Agreement scheme, Australian Carbon Farming Initiative and Swedish meat consumption tax could be considered for implementation. / Financial Accounting / M. Phil (Accounting Science)

[pt] A dissertação faz uma análise do Programa Nacional de Produção e Uso do Biodiesel (PNPB), criado em 2005, que introduziu na matriz energética brasileira o biodiesel, um combustível renovável e orgânico, que pode ser produzido a partir de óleos vegetais, gorduras de animais e óleos residuais de frituras. O PNPB estabeleceu a adição do biodiesel ao diesel fóssil de forma gradual e parcial, cujo teor deverá alcançar 15 por cento em 2026. O PNPB é analisado com base nos três pilares da sustentabilidade, considerando os aspectos econômicos, sociais e ambientais. Na economia, apesar dos custos do biodiesel serem maiores que os do diesel fóssil, o PNPB vem contribuindo para reduzir a sua importação, melhorando o saldo da balança comercial. Na questão ambiental, o biodiesel, ao substituir parcialmente o consumo de diesel, contribui para a descarbonização do setor de transporte e para que o Brasil cumpra seu objetivo de redução de emissões, determinado no Acordo de Paris (2015), uma vez que o biodiesel emite cerca de 70 por cento menos GEE, em relação ao diesel fóssil. No aspecto social, embora não tenha cumprido o objetivo original de priorizar a agricultura familiar do Norte e Nordeste, o PNPB instituiu desonerações fiscais através do Selo Biocombustível Social aos produtores de biodiesel que adquirissem matérias-primas da agricultura familiar, fomentando a inclusão social, a geração de trabalho e renda no campo e o desenvolvimento regional. Desse modo, o PNPB contribui para os Objetivos de Desenvolvimento Sustentável (ODS), que englobam metas ambientais, econômicas e sociais, que deverão ser cumpridas até 2030. A dissertação também analisa se há competição relevante pelo uso da terra entre a produção de biodiesel e as terras reservadas à conservação ambiental ou utilizadas na produção de alimentos. Por fim, são analisados diferentes cenários tendenciais de produção e uso do biodiesel e biocombustíveis no Brasil, em um contexto em que os veículos elétricos tendem a ser cada vez mais disseminados, mas com intensidade menor no caso dos veículos pesados (caminhões e ônibus) e nos países em desenvolvimento. / [en] The dissertation analyzes the National Program for the Production and Use of Biodiesel (PNPB), created in 2005, which introduced biodiesel into the Brazilian energy matrix, a renewable and organic fuel that can be produced from vegetable oils, animal fats and used cooking oil. The PNPB established the gradual and partial addition of biodiesel to fossil diesel, whose content should reach 15 percent in 2026. The PNPB was analyzed based on the three pillars of sustainability, considering the economic, social and environmental aspects. In the economy, despite the higher costs of biodiesel than diesel, the PNPB has contributed to reducing diesel imports, improving the trade balance. On the environmental side, biodiesel contributes to the decarbonization of the transport sector by partly replacing diesel consumption. It also helps Brazil to meet its Paris Agreement emission reduction objectives, since biodiesel emits about 70 percent less GHG than fossil diesel. In terms of social contribution, even though it did not fulfill its original objective to prioritize family farming in the North and Northeast, the PNPB instituted tax breaks for biodiesel producers who purchase raw materials from family farmers through the Social Biofuel Certificate, fostering social inclusion, the generation of jobs and income in the countryside and regional development. In this way, the PNPB contributes to the Sustainable Development Goals (SDGs), which include environmental, economic and social goals, which must be met by 2030. The dissertation also analyzes whether there is relevant land use competition between the production of biodiesel with land reserved for environmental conservation or used in food production. Finally, different future scenarios of production and use of biodiesel and biofuels in Brazil are analyzed, in a context in which electric vehicles tend to be increasingly widespread, but with lower intensity in the case of heavy vehicles (trucks and buses) and in developing countries.