A detailed greenhouse gas budget for palm oil production

We have evaluated the global warming impact of palm oil production in a model that simulates the operations of a typical palm oil mill that processes fruit from a nucleus estate and outgrowers. It estimates carbon sequestration in the crop and in mill products and by-products, and balances this against the major sources of greenhouse gases (GHGs), all converted to carbon dioxide equivalents (CO₂-e) over the 25-year lifespan of the crop. The model shows that most carbon sequestration occurs in the standing crop, with smaller amounts in mill products and by-products. Land-use conversion plays a dominant role in the GHG budget, with planting of oil palm after logged forest or rubber leading to a net loss of carbon, and to a net gain following grassland. In the default oil-palm-to-oil-palm case the carbon lost from cleared palms is balanced by sequestration in the current crop. Methane from mill effluent and nitrous oxide from N fertilizers are the next most important emission sources. The default replant case gives net emissions of 0.86t CO₂-e per t crude palm oil, but these can be reduced to very low values, mainly through conversion of methane and surplus fuel in the mill to energy.     

Carbon accounting tools: are they fit for purpose in the context of arable cropping?

The agricultural sector contributes 9% towards total UK greenhouse gas emissions and so may offer significant potential as a sector to help meet national and international emission reduction targets. In order to help farmers manage their emissions and to encourage more sustainable farming, several carbon accounting tools are now available. This article describes a short study that selected five suitable tools and compared their performance on nine European arable farms, concentrating on the crop production components, to determine how useful they are for assisting in the development of site-specific mitigation strategies and how well they would perform within farm assurance or benchmarking schemes. The results were mixed, with some tools better designed for identifying mitigation opportunities than others. The results also showed that, quantitatively, the results are highly variable between tools and depended on the selected functional unit, this being highly important if the wider aspects of sustainability such as food security are to be considered. However, there is statistical consistency across the tools regarding the ranking order of the farms in terms of their emissions.     

企业碳排放交易权会计处理的研究

对企业碳排放权会计处理进行研究,采用案例分析法,理论研究与调查研究相结合,发现会计的确认、计量、记录和信息披露方面存在问题,以Y公司为案例,提出了分别确认交易性碳排放权和自用性碳排放权,免费配额确认为政府补助,实际排放时即确认负债,出售配额所得计入营业外收入,完善信息披露的对策。     

A grassland strategy for farming systems in Europe to mitigate GHG emissions—An integrated spatially differentiated modelling approach

This paper assesses the impact of an EU-wide policy to expand grassland areas and promote carbon sequestration in soils. We use the economic Common Agricultural Policy Regionalized Impact (CAPRI) model, which represents EU agriculture using 2450 mathematical programming farm-type models in combination with the biogeochemistry CENTURY model, which provides carbon sequestration rates at a high resolution level. Both models are linked at the NUTS3 level using location information from the Farm Accounting Data Network. We simulated a flexible grassland premium such that farmers voluntary and cost efficiently increase grassland area by 5%. We find that the GHG mitigation potential and the costs depend on carbon sequestration rates, land markets and induced land use changes, and regional agricultural production structures. In Europe, the calculated net effect of converting 2.9 Mha into grassland is a reduction of 4.3 Mt CO2e (equivalents). The premium amounts to an average of EUR 238/ha, with a total cost of EUR 417 million for the whole EU. The net abatement costs are based on the premium payments, and account on average EUR 97/t CO2e. However, substantial carbon sequestration (28% of total sequestration) can be achieved at a rate of EUR 50/t CO2e. Carbon sequestration would be most effective in regions of France and Italy and in Spain, the Netherlands and Germany. Larger farms and farm-types specialized in ‘cereals and protein crops’, ‘mixed field cropping’ and ‘mixed crop-livestock’ farming systems have the highest mitigation potential at relatively low costs.     

Energy productivity and greenhouse gas emission intensity in Dutch dairy farms: A Hicks–Moorsteen by-production approach under non-convexity and convexity with equivalence results

The agricultural sector is currently confronted with the challenge to reduce greenhouse gas (GHG) emissions, whilst maintaining or increasing production. Energy-saving technologies are often proposed as a partial solution, but the evidence on their ability to reduce GHG emissions remains mixed. Production economics provides methodological tools to analyse the nexus of agricultural production, energy use and GHG emissions. Convexity is predominantly maintained in agricultural production economics, despite various theoretical and empirical reasons to question it. Employing non-convex and convex frontier frameworks, this contribution evaluates energy productivity change (the ratio of aggregate output change to energy use change) and GHG emission intensity change (the ratio of GHG emission change to polluting input change) using Hicks-Moorsteen productivity formulations. We consider GHG emissions as by-products of the production process by using a multi-equation model. Given our empirical specification, non-convex and convex Hicks-Moorsteen indices can coincide under certain circumstances, which leads to a series of theoretical equivalence results. The empirical application focuses on 1,510 observations of Dutch dairy farms for the period of 2010–2019. The results show a positive association between energy productivity change and GHG emission intensity change, which calls into question the potential of on-farm, energy-efficiency-increasing measures to reduce GHG emission intensity.     

关于我国农业碳达峰，助力碳中和若干问题的思考

目的 农业作为保障国家粮食安全和生态安全的基础性产业,在推动我国实现“碳达峰与碳中和”目标中将起到至关重要的作用。农业温室气体减排和农田土壤固碳是实现农业碳中和的重要途径,但在国家整体“双碳”目标实现过程中,农业碳达峰、助力碳中和应该主要解决什么问题,以便能够更好地纳入国家总体布局中;在实施过程中需要注意哪些全局性和方向性的问题目前尚不清晰。方法 文章对目前农业固碳减排研究的成果进行了系统的梳理、总结和凝练,针对我国不同阶段农业固碳减排在“双碳”目标实现中所需解决的科学问题和技术难题提出相应建议。结果 明确了“双碳”目标实现过程中,不同阶段农业固碳减排需关注和解决的三大关系（固碳减排与生产力稳定性之间的协同关系、土壤固碳与温室气体减排之间的协同关系、温室气体与污染物协同减排的关系）,并在系统监测、碳贸易方法学、构建人才队伍等方面提出了未来发展的方向及建议。结论 为科学控制我国农业温室气体排放、发展低碳绿色农业提供参考依据,以期为实现我国“碳中和”目标贡献农业力量。     

浅析消耗性林木资产会计计量的科目设置及业务处理

消耗性林木资产是生物资产中最具特色的组成部分,企业会计准则应用指南中所设置的会计科目显得过于笼统,应根据消耗性林木资产会计核算的实际需要,专门设置"消耗性林木资产"、"消耗性林木资产跌价准备"、"在造林工程"、"在造林工程跌价准备"、"营林制造费用"等相关的会计科目。在此基础上,对自行营造和外购的消耗性林木资产、原先未入账和天然起源的消耗性林木资产的计价入账;消耗性林木资产的自然增值、整体出售和对外投资;以及消耗性林木资产的减值和后续支出等相关的会计业务处理进行了分析和论证。     

What Drives Marginal Abatement Costs of Greenhouse Gases on Dairy Farms? A Meta‐modelling Approach

This paper examines the relationships between the marginal abatement costs (MAC) of greenhouse gas (GHG) emissions on dairy farms and factors such as herd size, milk yield and available farm labour, on the one hand, and prices, GHG indicators and GHG reduction levels, on the other. A two‐stage Heckman procedure is used to estimate these relationships from a systematically designed set of simulations with a highly detailed mixed integer bio‐economic farm‐level model. The resulting meta‐models are then used to analyse how MAC vary across farm‐level conditions and GHG measures. We find that simpler GHG indicators lead to significantly higher MAC, and that MAC strongly increase beyond a 1–5% emission reduction, depending on farm attributes and the chosen indicator. MAC decrease rapidly with increasing farm size, but the effect levels off beyond a herd size of 40 cows. As expected, the main factors driving gross margins per dairy cow also significantly influence mitigation costs. Our results indicate high variability of MAC on real life farms. In contrast to time consuming simulations with the complex mixed integer bio‐economic programming model, the meta‐models allow the distribution of MAC in a farm population to be efficiently derived and thus could be used to upscale to regional or sector level.     

储备花生油氧化稳定性及品质研究

研究了储备花生油的氧化稳定性及品质变化。结果表明,氮气体系中花生油最稳定,适于推广。氧化变质的花生油中脂肪酸组成总体变化很小,SFA和MUFA的含量稍有增大,PUFA逐渐减少。而添加抗氧化剂有利于提高花生油的稳定性。合成抗氧化剂效果优于天然抗氧化剂,复合抗氧化剂效果优于单一抗氧化剂。