45 resultados para Environmental accounting methods

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Environmental aspects have been acknowledged as an important issue in decision making at any field during the last two decades. There are several available methodologies able to assess the environmental burden, among which the Ecological Footprint has been widely used due to its easy-to-understand final indicator. However, its theoretical base has been target of some criticisms about the inadequate representation of the sustainability concept by its final indicator. In a parallel way, efforts have been made to use the theoretical strength of the Emergy Accounting to obtain an index similar to that supplied by the Ecological Footprint. Focusing on these aspects, this work assesses the support area (SA) index for Brazilian sugarcane and American corn crop through four different approaches: Embodied Energy Analysis (SA(EE)), Ecological Footprint (SA(EF)), Renewable Empower Density (SA(R)), and Emergy Net Primary Productivity (SA(NPP)). Results indicate that the load on environment varies accordingly to the methodology considered for its calculation, in which emergy approach showed the higher values. Focusing on crops comparison, the load by producing both crops are similar with an average of 0.04 ha obtained by SA(EE), 1.86 ha by SA(EF), 4.24 ha by SA(R), and 4.32 ha by SA(NPP). Discussion indicates that support area calculated using Emergy Accounting is more eligible to represent the load on the environment due to its global scale view. Nevertheless, each methodology has its contribution depending of the study objectives, but it is important to consider the real meaning and the scope of each one. (C) 2012 Elsevier Ltd. All rights reserved.

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In a recent paper, "A combined tool for environmental scientists and decision makers: ternary diagrams and emergy accounting." [Giannettti BF, Barrella FA, Almeida CMVB. A combined tool for environment scientists and decision makers: ternary diagrams and emergy accounting. J Clean Prod, in press http://dx.doi.org/10.1016/j.jclepro.2004.09.002] Ternary diagrams were proposed as a graphical tool to assist emergy analysis. The graphical representation of the emergy accounting data makes it possible to compare processes and systems with and without ecosystem services, to evaluate improvements and to follow the system performance over time. The graphic tool is versatile and adaptable to represent products, processes, systems, countries, and different periods of time.The use and the versatility of ternary diagrams for assisting in performing emergy analyses are illustrated by means of five examples taken from the literature, which are presented and discussed. It is shown that emergetic ternary diagram's properties assist the assessment of the system of the system efficiency, its dependance upon renewable and non-renewable inputs and the environmental support for dilution and abatement of process emissions. With the aid of ternary diagrams, details such as the interaction between systems and between systems and the environment are recognized and evaluated. Such a tool for graphical analysis allows a transparent presentation of the results and can serve as an interface between emergy scientists and decision makers, provided the meaning of each line in the diagram is carefully explained and understood. (c) 2005 Elsevier Ltd. All rights reserved.

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This special volume of the Journal of Cleaner Production is comprised of articles presented at the 3rd International Workshop Advances in Cleaner Production held in Sao Paulo, Brazil, in 2011. The content underscores the recognition of the pressing and inescapable need for making changes from unsustainable to sustainable production and consumption patterns. The 48 articles from 15 countries provide different, but complimentary approaches to help industrial and societal sectors in advancing on their paths towards sustainability. Initiatives and challenges are included, which systematically address problems affecting raw material changes, technological modifications, product and policy changes. The findings range from proposals for alternative uses of wastes, substitution of raw materials for environmentally friendlier substances, optimization of industrial processes by source reductions of wastes and emissions and documented economic and environmental advantages of a wide array of initiatives. The roles of operational and managerial practices are also stressed, highlighting the role of diverse stakeholders as promoters of implementation and internalization of innovative cleaner technologies within companies. Systemic assessment tools are employed and experimented with in order to more effectively evaluate the environmental performance of systems on the biosphere scale. The methodological procedures and proposals presented can help in the design and management of production systems, for governmental and corporate policy development, for implementing and monitoring CP Programs, prevention and mitigation strategies, and evaluation of the outcomes of CP initiatives in the production and service sectors. (C) 2013 Elsevier Ltd. All rights reserved.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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This study aims to show some methods of environmental assets valuation. These methods are intended to assist in the economic value estimation to environmental resources by the simulation of a hypothetical market, even if there are no market prices related to them. It is about an individual preference measure against the environmental changes. Thus, the environmental valuation methods do not convert a natural resource into a market product. The present report evaluates the applicability of the valuation methods to determine the economic value for assets or resources. The challenge for all is to understand the current economic and ecologic thinking and their limitations, so as to seek improvements in the perception of natural phenomena and in the economic-oriented goal, which is the sustainable development.

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Darunavir, a protease inhibitor used in the treatment of HIV infection, presents few methods for its determination in pharmaceuticals. Infrared (IR) spectroscopy offers the possibility of obtaining spectra relatively quickly, providing interesting information, analytically, qualitatively or quantitatively. Capillary electrophoresis (CE) performs separations of high efficiency in shorter time with reagents and samples in small quantity. These two methods are cost-benefitted when we evaluate the green level and the cost of analysis. Faster and cheaper methods without generating organic waste by IR and CE for the quantification of darunavir were developed and validated, focusing socioeconomic impact of analytical decisions. If the cost of acquisition, maintenance, production, analysis and conditioning of drugs and pharmaceuticals is high, consequently the price of this product in the market will be higher and it cannot be accessible to the patient. Treatment failure not only affects the quality of life of patients, but also contributes significantly to the economic burden of the health system. In this context there is a tool called Analysis of the Life Cycle, which comes to make us think in a multidimensional way focusing the whole, the parts and especially the interaction among the parts of a system.

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As condições de ambiente térmico e aéreo, no interior de instalações para animais, alteram-se durante o dia, devido à influência do ambiente externo. Para que análises estatísticas e geoestatísticas sejam representativas, uma grande quantidade de pontos distribuídos espacialmente na área da instalação deve ser monitorada. Este trabalho propõe que a variação no tempo das variáveis ambientais de interesse para a produção animal, monitoradas no interior de instalações para animais, pode ser modelada com precisão a partir de registros discretos no tempo. O objetivo deste trabalho foi desenvolver um método numérico para corrigir as variações temporais dessas variáveis ambientais, transformando os dados para que tais observações independam do tempo gasto durante a aferição. O método proposto aproximou os valores registrados com retardos de tempo aos esperados no exato momento de interesse, caso os dados fossem medidos simultaneamente neste momento em todos os pontos distribuídos espacialmente. O modelo de correção numérica para variáveis ambientais foi validado para o parâmetro ambiental temperatura do ar, sendo que os valores corrigidos pelo método não diferiram pelo teste Tukey, a 5% de probabilidade dos valores reais registrados por meio de dataloggers.

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This study was carried out to evaluate the performance and egg quality of laying hens, in their second laying cycle submitted to different forced-molting methods and three environmental temperatures. Six hundred layers were distributed in a completely randomized experimental design with 15 treatments with five replicates of eight birds each, according to 5x3 factorial arrangement (molting methods vs. temperatures). The following forced-molting methods were applied: 90%, 70%, 50% dietary alfalfa inclusion, addition of 2,800 ppm zinc, and feed fasting. Temperatures were: 20 ºC, 27 ºC and 35 ºC. At the end of each period of the second laying cycle, bird performance and egg quality were evaluated. Data were submitted to analysis of variance and means were compared by orthogonal and polynomial contrasts. The highest alfalfa inclusion level (90% alfalfa and 10% basal diet) proved to be efficient as compared to the other methods, independently of temperature.

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The present study was performed to evaluate the microbiological characteristics of clinically health quarters submitted to milking and also to observe the distribution of contagious and environmental agents between brazilian dry and rainy seasons of the year. During nine months 734 quarters from 37 buffalo cows were submitted monthly to udder inspection, palpation and strip cup test before milking. 734 asseptic milk samples were inoculated in 10% ovine blood agar and in MacConkey agar media, then incubated for 72 hours at 37 C. Among the 580 isolated microrganisms, 182 (31,38%) were recovered from samples collected during the rainy season and 398 (68,62%) from the dry season. In the rainy period the most prevalent agents were: bacteria from the genus Corynebacterium sp (53,30%), Staphylococcus sp (19,78%) and Rhodococcus equi (13,74%). In the dry period, the commonest ones were: Corynebacterium sp (44,97%), Staphylococcus sp (18,84%) and Micrococcus sp (9,55%). The results demonstrated that the methods used to select health quarters in brazilian dairy buffalo farms allow the transmission of contagious bacteria during both seasons of the year, maintaining agents known to cause mainly subclinical inflammatory reactions that compromise cronically the physiology and production of the mammary gland.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)