An extension and application of the Leontief pollution model for waste generation and disposal in Scotland

Solid waste generation, treatment and disposal are important policy concerns for the Scottish Parliament. As a result of the Environment Act 1995, a National Waste Strategy for Scotland was introduced with the general aim of reducing the amount of waste produced and dealing with what is produced in more sustainable ways. This implies the need for an empirical framework to inform policymakers regarding the relationship between economic activity and waste generation, treatment and disposal and the likely impacts of any policy actions or other disturbances on all types of sustainability indicators. In this paper we report on a study to develop an extended input-output (IO) system of the type originally proposed in the seminal paper by Leontief (1970). This involves extending the standard IOaccounts to take account of pollution or waste generation as an additional output accompanying production and consumption activities in the economy and of the activity required to clean up (or prevent) these unwanted outputs. The extension of IO tables to take account of pollution/waste generation is relatively widespread in the literature. It is usually achieved through the introduction of physical pollution/waste-output coefficients, and has been previously applied to Scotland for the case ofair pollution (see McNicoll & Blackmore, 1993, McGregor et al, 2001). Such an approach allows us to examine the impact of the economy on the environment, in terms of the amount of pollution/waste emitted as a result of economic activity. However, it does not allow us to track the feedback from the environment to the economy in terms of the resources used in environmental cleaning. If we areinterested in this aspect, we need to identify the input structure of any pollution abatement or waste disposal activities and identify columns in the IO tables representing cleaning activities

Burton Optical Company (Cases A & B)

Thesis (M.B.A.)--Boston Universit

The evaluation of national accounting matrices with environmental accounts (NAMEA) as a methodology for carrying out a sustainability assessment of the Scottish food and drink sector

This report introduces environmental input-output (IO) accounts for Scotland as an example of a NAMEA framework. It provides an introduction to the use of basic IO multiplier methodology, which can be applied to examine pollution/waste generation and/or resource use under production and consumption accounting principles

Extrusion-based additive manufacturing of concrete products. Revolutionizing and remodeling the construction industry

Additive manufacturing is one of the main topics of the fourth industrial revolution; defined as Industry 4.0. This technology offers several advantages related to the construction and architectural sectors; such as economic; environmental; social; and engineering benefits. The usage of concrete in additive technologies allows the development of innovative applications and complexity design in the world of construction such as buildings; housing modules; bridges; and urban and domestic furniture elements. The aim of this review was to show in detail a general panoramic of extrusion-based additive processes in the construction sector; the main advantages of using additive manufacturing with the respect to traditional manufacturing; the fundamental requirements of 3D printable material (fresh and hardened properties), and state-of-the-art aesthetic and architectural projects with functional properties

Guidelines for composite materials research related to general aviation aircraft

Guidelines for research on composite materials directed toward the improvement of all aspects of their applicability for general aviation aircraft were developed from extensive studies of their performance, manufacturability, and cost effectiveness. Specific areas for research and for manufacturing development were identified and evaluated. Inputs developed from visits to manufacturers were used in part to guide these evaluations, particularly in the area of cost effectiveness. Throughout the emphasis was to direct the research toward the requirements of general aviation aircraft, for which relatively low load intensities are encountered, economy of production is a prime requirement, and yet performance still commands a premium. A number of implications regarding further directions for developments in composites to meet these requirements also emerged from the studies. Chief among these is the need for an integrated (computer program) aerodynamic/structures approach to aircraft design

Use of scale models to determine the structural dynamic characteristics of space vehicles

Scale model designs for determining structural dynamic characteristics of future spacecraf

Passiv damping on spacecraft sandwich panels

For reusable and expendable launch vehicles as well as for other spacecraft structural vibration loads are safety critical design drivers impacting mass and lifetime. Here, the improvement of reliability and safety, the reduction of mass, the extension of service life, as well as the reduction of cost for manufacturing are desired. Spacecraft structural design in general is a compromise between lightweight design and robustness with regard to dynamic loads. The structural stresses and strains due to displacements caused by dynamic loads can be reduced by mechanical damping based on passive or active measures. Passive damping systems can be relatively simple and yet are capable of suppressing a wide range of mechanical vibrations. Concepts are low priced in development, manufacturing and application as well as maintenancefree. Compared to active damping measures passive elements do not require electronics, control algorithms, power, actuators, sensors as well as complex maintenance. Moreover, a reliable application of active dampers for higher temperatures and short response times (e. g. re-entry environment) is questionable. The physical effect of passive dampers is based on the dissipation of load induced energy. Recent activities performed by OHB have shown the function of a passive friction-damping device for a vertical tail model of the German X-vehicle PHÖNIX but also for general sandwich structures. The present paper shows brand new results from a corresponding ESA-funded activity where passive damping elements are placed between the face sheets of large spacecraft relevant composite sandwich panels to demonstrate dynamic load reduction in vibration experiments on a shaker. Several passive damping measures are investigated and compared

An overview of decision table literature 1982-1995.

This report gives an overview of the literature on decision tables over the past 15 years. As much as possible, for each reference, an author supplied abstract, a number of keywords and a classification are provided. In some cases own comments are added. The purpose of these comments is to show where, how and why decision tables are used. The literature is classified according to application area, theoretical versus practical character, year of publication, country or origin (not necessarily country of publication) and the language of the document. After a description of the scope of the interview, classification results and the classification by topic are presented. The main body of the paper is the ordered list of publications with abstract, classification and comments.

Application of activity - based costing in companies in Poland

Findings of the research have both practical and theoretical implications. First, from the practical point of view, future implementers of ABC systems should be aware of factors actually influencing ABC implementation as well as problems which can be encountered during the implementation process. Managers considering activity-based costing implementation may see level of detail and methods of construction of an ABC information model. They may also benefit from the knowledge of how information generated by an ABC systems is actually used by companies. All this may help to make better decision about ABC implementation and if the decision is to implement ABC, it may help to implement it successfully. From the theoretical point of view the research carried out makes it possible to establish a general tendency: modifications in costing systems applied in Polish enterprises and development of management accounting practice such as ABC follows the same general direction as management accounting practice in the world.Wnioski z przeprowadzonych badań mają znaczenie zarówno teoretyczne jak i praktyczne. Z praktycznego punktu widzenia, przedsiębiorstwa rozważające implementację ABC w przyszłości powinny mieć świadomość czynników wpływających na implementację ABC jak również problemów, które mogą się w procesie implementacji pojawić. Menedżerowie rozważający implementację ABC muszą zdawać sobie sprawę z poziomu szczegółowości i sposobów budowy systemu informacyjnego rachunku kosztów działań. Mogą oni również skorzystać z wiedzy o sposobach wykorzystania informacji z systemów rachunku kosztów działań. Wiedza ta może sprzyjać podejmowaniu lepszych decyzji odnośnie implementacji systemów ABC, a jeżeli decyzja o implementacji zostanie podjęta, może się przyczynić do zwiększenia prawdopodobieństwa zakończenia procesu wdrożenia sukcesem. Z teoretycznego punktu widzenia, przeprowadzone badania mogą się przyczynić do określenia ogólnej tendencji: modyfikacje systemów rachunku kosztów w przedsiębiorstwach w Polsce oraz wdrażanie nowoczesnych metod rachunkowości zarządczej takich jak ABC, zmierza w podobnym kierunku jak praktyka rachunkowości zarządczej na świecie