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31.
Integrated ecological-economic modelling of water pollution abatement management options in the Upper Ems River Basin 总被引:1,自引:0,他引:1
This paper presents the results of the FLUMAGIS project, in which we developed a spatial decision support system (SDSS) to support the implementation of the European Water Framework Directive (WFD). The modelling approach is based on the integration of ecological and socio-economic assessment methods, scale-specific and GIS-based data and knowledge modelling and visualization techniques. The project study area is the intensively cropped Upper Ems River Basin in north-western Germany. A method was developed that enables the transfer of scale-specific data and information. Analyses were performed for baseline conditions and specific management and planning scenarios to improve water quantity and quality at micro-, meso- and macro-scale. The results of the study indicate that substantial, expensive water and land management changes at different scales would be necessary to achieve the WFD water quality targets in this basin. Ecological-economic analysis of cost-effectiveness reveals that the costs of achieving certain goals of the WFD can vary more than tenfold depending on which measure is chosen out of the pool of management alternatives. Moreover, the study shows that the differentiation between landscapes and other regional characteristics although considered essential to the successful implementation of WFD measures is very data intensive. 相似文献
32.
《The British Accounting Review》2018,50(5):481-496
This paper examines capital budgeting and its role in the ‘energy trilemma’. The key focus is on the role of knowledgeable agency in the analysis of strategic conduct. In particular, this study demonstrates how accounting tools can be used by executive managers, who, whilst dominant in their own organisations, are themselves subordinate to government in the United Kingdom and at the European level. The strategic conduct of actors is examined in a narrative, theorised case study setting spanning an 11-year period from 2006 to 2017. The principal contribution to knowledge from this study is the extent to which strategic investment accounting has played a role in changing regulatory and government policy in a privatised industry. Government and regulators were forced to take the generators' concerns seriously, because the generators (based on knowledge derived from capital budgets) restricted their capital expenditure rather than mobilising their resources. The generators highlighted that not only was this a problem of environmental sustainability and price for consumers, but also one of long-term supply. They argued that the government had to address all aspects of the trilemma when creating policy. 相似文献
33.
Bart Van der Straeten Jeroen BuysseStephan Nolte Ludwig Lauwers Dakerlia ClaeysGuido Van Huylenbroeck 《Ecological Economics》2011,70(11):2098-2104
Concentration permits are regarded as an interesting policy tool for regulating emissions where, besides absolute amounts, also local concentration is important. However, effects of governance structure, trading system and possible policy interventions in the permits' allocation are not yet well analysed and understood. This paper explores in how far tradable fertilisation standards can be seen as a concentration permit trading (CPT) system which can be fine-tuned for further policy intervention. Indeed fertilisation standards such as obliged by the EU Nitrate Directive can be regarded as local nitrate emissions limits, and thus concentration permits. A multi-agent spatial allocation model is used to simulate the impact of defining the manure problem in terms of concentration permits rather than conventional emission permits. Impacts are simulated in terms of environmental performance and increased reallocation costs. The model is applied on the Flemish manure problem. 相似文献
34.
Assessing the economics of auto recycling activities in relation to European Union Directive on end of life vehicles 总被引:1,自引:0,他引:1
Technical requirements for car design and minimum reuse and recovery rates for end-of-life vehicles (ELV) are the subject of a new EU Directive on ELV. This Directive is expected to induce changes in the infrastructures required for ELV processing, and presents a challenge to maintain such economically viable infrastructure.Technical-cost models of ELV processing operators were developed to interpret the changing economics of auto recycling activities under the new EU Directive on ELV.The results obtained show that the recycling targets defined in the EU Directive for 2006, require the removal of an increased number of plastic parts from an ELV. In particular, removing up to 14% of the ELV mass results in a recycling rate over 80%, even for vehicles with a ferrous content up to about 65%. These operations can be performed economically by dismantlers, provided that they may get a steady flow of ELV hulks, free of charge, and that the international quotation for steel scrap does not come significantly below 120 €/ton.In the long term, developing separation technologies for automotive shredder residues and finding recycling possibilities for the products gained from the separation, might be a valuable scenario to meet the 2015 recycling quotas. 相似文献
35.
Ann Jorissen 《Accounting in Europe》2017,14(1-2):29-39
AbstractWe study the incorporation of EU Directive 2013/34/EU on financial reporting into Belgian legislation. By analyzing the forces that shape the transposition of this Directive, we examine opportunities and obstacles in the Belgian institutional environment that hinder or stimulate the possibilities for the International Financial Reporting Standards (IFRS) to influence financial reporting by private firms in Belgium. As a result of several national forces, the Belgian legislature did not use all opportunities available to modernize financial reporting for private entities when transposing this Directive. We further discuss existing differences between Belgian National Accounting Rules for private enterprises and the IFRS and observe that the influence of the latter on financial reporting regulation for private enterprises in Belgium remains rather limited. 相似文献
36.
AbstractWe provide an overview of the role and current status of International Financial Reporting Standards (IFRS) in the development of national accounting rules in Slovenia. The basic requirements of the financial reporting in Slovenia are set in the Companies Act, while the Slovenian accounting standards (SAS) provide a detailed authoritative guidance, especially on measurement. We describe the (historical) relations of all four editions of SAS with IFRS, provide explanations for the close alignment of SAS 2006 and SAS 2016 with IFRS, and identify major differences. In addition, the paper covers the adoption of the new EU accounting Directive into Slovenian legislation. 相似文献
37.
Anne Le Manh 《Accounting in Europe》2017,14(1-2):94-101
AbstractIn France, the European accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the Commercial Code and three regulations released by the Autorité des normes comptables, the French standard-setter. Our analysis of those texts reveals that none of them refer to International Financial Reporting Standards (IFRS). We did not find evidence of any reference to IFRS from the Autorité des marches financiers, the French market regulator, in its decisions on the right application of French Generally Accepted Accounting Principles by listed companies. Hence, IFRS seem to have played a minor role in the recent modification of French regulations resulting from the implementation of the European accounting directive. 相似文献
38.
欧盟节能灯最新能效要求分析 总被引:1,自引:0,他引:1
黄璇 《世界标准化与质量管理》2009,421(6):46-49
本文对欧盟EuP指令最新推出的节能灯能效要求进行介绍,将其与国内外相关标准进行对比,同时对我国相关产业现状进行分析,在此基础上探讨了欧盟最新能效要求对我国照明产业的影响。 相似文献
39.
文章介绍了欧盟ErP指令的主要内容和实施进展,分析了欧盟的ErP指令对中国耗能产品出口带来的负面影响,最后提出应对策略,为我国能耗产品成功跨越绿色贸易壁垒提供了帮助。 相似文献
40.
欧盟PFOS指令对我国纺织业和皮革行业的影响及对策 总被引:1,自引:0,他引:1
本文简要介绍了欧盟PFOS指令,重点讨论了PFOS指令的实施对我国纺织业和皮革业的巨大影响,最后文章就我国纺织业和皮革行业如何成功跨越绿色贸易壁垒提出了一些有效的对策。 相似文献