Local consumption and territorial based accounting for CO2 Emissions

We examine the complications involved in attributing emissions at a sub-regional or local level. Speci cally, we look at how functional specialisation embedded within the metropolitan area can, via trade between sub-regions, create intra-metropolitan emissions interdependencies; and how this complicates environmental policy implementation in an analogous manner to international trade at the national level. For this purpose we use a 3-region emissions extended input-output model of the Glasgow metropolitan area (2 regions: city and surrounding suburban area) and the rest of Scotland. The model utilises data on commuter flows and household consumption to capture income and consumption flows across sub-regions. This enables a carbon attribution analysis at the sub-regional level, allowing us to shed light on the signi cant emissions interdependencies that can exist within metropolitan areas.

Plan de comunicación para el Ayuntamiento de Sant Cugat: la comunicación de la solidaridad

El nostre Treball de Final de Carrera proposa un pla de comunicació per l’Ajuntament de Sant Cugat amb la finalitat de comunicar als seus públics els projectes de solidaritat en els que col·labora, com és el projecte Comunitat, Discapacitat i Cuidador (CODYC) que s’implanta a Equador.

Organizational configurations of strategic choices and strategic management accounting

This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the central configurational proposition that higher levels of vertical and horizontal configurational alignments are associated with higher levels of performance. Evidence that contradicts the theory is also apparent, however, as the remaining two clusters exhibit high degrees of SMA vertical and horizontal alignment, but low performance levels. A particular contribution of the paper concerns its demonstration of the way that the configurational paradigm can be operationalised to examine management accounting phenomena and the nature of management accounting insights that can derive from applying the approach.

The Analysis of Accounting Multipliers: The NAMEA Approach in the Case of Catalonia

The aim of this paper is the analysis of the Catalan economy (2001) with the use of a National Accounting Matrix with environmental accounts (NAMEA) for the Catalan economy with 2001 data. We will focus on the analysis of the emission multipliers and we will also analyse the impact of a 10% reduction in greenhouse emissions on emission multipliers. This emission-reduction percentage would bring the Catalan economy into compliance with the maximum emissions level allowed by the Kyoto Protocol. We consider three possible scenarios that would allow this goal to be met. First, we will simulate a 10% reduction in regional emissions and a 5% drop in the endogenous income of the multipliers' model (production, factorial and private income). Second, we will simulate a 10% reduction in emissions and a 10% increase in endogenous income. Finally, we will simulate a 10% reduction in emissions and a 5% increase in endogenous income. Additionally, we will analyse the decomposition of the emission multipliers into own effects, open effects and circular effects to capture the different channels of the emission generation process. Keywords: NAMEA, emission multipliers, Kyoto Protocol.

Plan de gestión de energías renovables en el Monasterio Sakya Tashi Ling del Garraf

En el presente estudio se han analizado las posibilidades de reducción del impacto ambiental que genera el consumo de energía en el Monasterio budista Sakya Tashi Ling del Parque del Garraf, mediante la mejora de la eficiencia energética de los edificios y la producción de la energía consumida a partir de fuentes de energía renovables. Se ha realizado un inventario exhaustivo de los flujos energéticos de entrada del Monasterio: electricidad y combustibles fósiles, y el análisis de estos datos ha permitido observar que la mayor parte del consumo energético del Monasterio tiene como uso final la iluminación. El consumo total de energía se ha cuantificado en 138 kWh/m2/año y la emisiones de CO2 en 177 kg CO2/m2/año. A partir de estos datos se ha estudiado la posibilidad de reducir el consumo y abastecer la demanda energética del Monasterio a través de fuentes de energía renovable como las placas solares fotovoltaicas o las calderas de biomasa. Para alcanzar este objetivo se han propuesto tres escenarios posibles con costes económicos y resultados muy distintos. A diferencia de los escenarios “Edificio Energía Plus” y “Edificio Energía 0”, el tercer escenario propuesto, que trataba de alcanzar el triple objetivo del Plan 20/20/20 (producir a partir de fuentes renovables el 20% de la energía consumida, aumentar en una 20% la eficiencia energética y reducir en un 20% las emisiones de CO2 derivadas del uso de la energía) ha resultado ser muy viable económicamente: la inversión necesaria se amortizaría en tan sólo 5 años.

Accounting conservatism and firm investment efficiency

Conservatism, through the timelier recognition of losses in the income statement, is expected to increase firm investment efficiency through three main channels: (1) by decreasing the adverse effect of information asymmetries between outside equity holders and managers, facilitating the monitoring of managerial investment decisions; (2) by increasing managerial incentives to abandon poorly performing projects earlier and to undertake fewer negative net present-value investments; and (3) by facilitating the access to external financing at lower cost. Using a large US sample for the period 1990-2007 we find a negative association between conservatism and measures of over- and under- investment, and a positive association between conservatism and future profitability. This is consistent with firms reporting more conservative numbers investing more efficiently and in more profitable projects. Our results add to a growing stream of literature suggesting that eliminating conservatism from accounting regulatory frameworks may lead to undesirable economic consequences.

Monitorització de rendiment i accounting de centres de computació grid

El Port d'Informació Científica és un centre de Computació Grid de referència que dona suport a comunitats científiques, com el LHC (CERN). Al PIC, trobem una gran varietat de tecnologies que proporcionen serveis al centre. Des de l'arquitectura i elements de la xarxa, fins a recursos informàtics de computació, sistemes d'emmagatzematge a disc i cinta magnètica, bases de dades (ORACLE/PostgreSQL). El projecte consisteix en el disseny i implementació d'una base de dades col·lectora de tota la informació rellevant dels diferents sistemes del centre, i un portal web on mostrar tots els valors i gràfiques, tot basat en programari lliure.

Business plan: PARQUETS, S.A.

Aquest Treball Final de Carrera pretén desenvolupar un Pla de Viabilitat, que garanteixi una millora en la rendibilitat de PARQUETS S.A., una empresa amb més de 40 anys d’existència en el sector de la instal-lació de paviments per al terra. A partir de la realització inicial d’un estudi del mercat, s’ha elaborat un complet anàlisi sobre els punts principals que componen qualsevol Pla de Negoci: el Pla de Marketing, el Pla d’Operacions, el Pla d’Organització i el Pla Econòmic-Financer. A més, amb la realització d’aquest estudi, hem pogut verificar que al mercat hi ha importants economies d’escala que cal aprofitar, i que intervindrien amb èxit amb l’expansió geogràfica, organitzativa i operativa de l’empresa.

Linear Aggregation In The Social Accounting Matrix Framework

In economic literature, information deficiencies and computational complexities have traditionally been solved through the aggregation of agents and institutions. In inputoutput modelling, researchers have been interested in the aggregation problem since the beginning of 1950s. Extending the conventional input-output aggregation approach to the social accounting matrix (SAM) models may help to identify the effects caused by the information problems and data deficiencies that usually appear in the SAM framework. This paper develops the theory of aggregation and applies it to the social accounting matrix model of multipliers. First, we define the concept of linear aggregation in a SAM database context. Second, we define the aggregated partitioned matrices of multipliers which are characteristic of the SAM approach. Third, we extend the analysis to other related concepts, such as aggregation bias and consistency in aggregation. Finally, we provide an illustrative example that shows the effects of aggregating a social accounting matrix model.

West Tyrone Area Plan 2019 Health Impact Assessment (2008)

IPH was commissioned by Western Investing for Health to conduct a HIA of the West Tyrone Area Plan 2019. Stage 1 of the HIA was submitted to the Department of the Environment, Planning Office in 2008 and part of this work involved developing a community profile. HIA seeks to inform the decision making process in favour of health by gathering evidence to identify the potential positive and negative health impacts of a proposal. A series of recommendations are then produced to maximize the positive health impacts and mitigate the potential negative health impacts of an identified proposal. West Tyrone Community A community profile provides an overview of the population structures and particular services in an identified area. This community profile provides an overview of West Tyrone and has been developed as part of a Health Impact Assessment which is currently being conducted on the West Tyrone Area Plan. This resource provides access to up-to-date information which community and voluntary groups in the West Tyrone area will find useful to support their work. Contact: Seamus Mullen, Public Health Agency Tel: +44 (0) 2871860086 Email: seamus.mullen@hscni.org

IPH Response to OFMDFM Consultation ‘Everyone’s Involved’ - Sustainable Development Strategy Implementation Plan

The Institute of Public Health in Ireland (IPH) aims to improve health on the island of Ireland by working to combat health inequalities and influence public policies in favour of health.  IPH promotes cooperation between Northern Ireland and the Republic of Ireland in public health research, training and policy advice. Its key focus is on efforts to improve health equity. The work of IPH (www.publichealth.ie) includes health impact assessment, building and sharing evidence for public health development, developing Ireland and Northern Ireland’s population health observatory (INISPHO www.inispho.org ), and providing public health policy advice in areas such as health inequalities, obesity, fuel poverty and food poverty.   Health is influenced by a wide range of social determinants, including economic, environmental, social and biological factors. IPH has a key interest and significant experience in raising awareness and developing work to influence these wider social and environmental determinants in ways which improve health. Sustainable development and public health are inextricably linked, in ways which are described in section 3.  Sustainable development is essentially at the heart of healthy communities and individuals as well as a healthy environment and sustainable economic development   - all factors at the heart of public health.