456 research outputs found

    Preload and cardiac output in the critically ill

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    Groeneveld, A.B.J. [Promotor]Jansen, J.R.C. [Copromotor

    An environmental management accounting system based on the social cost and the market-based price of carbon

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    Abstract. Companies are facing increasing pressure from external stakeholders to integrate sustainability as part of the company’s strategy and display their efforts to change social, environmental, and governmental output. Especially the effects from climate-change to business operations has become a popular topic in the business agenda. TCFD has published recommendations for companies to report on their environmental efforts and how those efforts to fight climate-change affect the business. Companies’ external and internal reporting on these issues is becoming increasingly popular as portraited by the World Bank’s 2019 report on internal carbon pricing and the increasing number of frameworks on sustainability reporting (e.g. ISO, GRI, UN SDGs). This research takes a holistic approach to understand, how environmental issues are part of business operations and how a company could report on environmental issues through environmental management accounting. I focus on the reporting and estimation of carbon dioxide emissions from the perspective of elevator manufacturing. Carbon dioxide emissions are chosen as they are the most contributing GHG-emission to the climate-change, and the elevator industry is facing increasing demand for more environmentally healthy products to slow down the increasing impact on climate-change through urbanization. The study uses Burritt, Schaltegger and Zvezdov’s 2011 framework on carbon management accounting and extend their model on monetary carbon accounting with an environmental profit and loss -statement. The EP&L is based on the PricewaterhouseCooper’s 2015 -report and is implemented into a case company KONE to estimate the environmental impact from an elevator MonoSpace 500. Social cost of carbon, marginal abatement cost of carbon and market-based price of carbon are discussed, and the SCC and the market-based estimates are used to estimate the monetary value of carbon dioxide emissions. I estimate the SCC with a meta-analysis following the 2015 PwC’s report and use the ECX EUA futures’ spot prices to estimate the market-based cost of carbon dioxide emissions. Additional expert interviews are used to decide which pricing method is appropriate considering future expectations, and how carbon pricing is affecting business behavior. I use an estimate of SCC of USD 40 / tCO2e and a market-based price of carbon of EUR 25.3 / tCO2e to estimate the total emissions from the life cycle of one elevator. However, through expert interviews the study concludes that the recommended method for strategic business planning, budgeting, and reporting on carbon pricing is the marginal abatement costing -method. Additional findings include the implementation methodology of an environmental profit and loss -statement based on seven case companies and how the elevator industry can use carbon pricing as means to manage carbon emission through a bonus-malus system

    Phytosanitary risk perception and management : development of a conceptual framework

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    This report presents a conceptual framework for assessing and understanding phytosanitary risk perception and risk-management in plant production chains. The framework is based on the Theory of Planned Behaviour. It is explored for three sectors (pot plants, seed potatoes, and tulip bulbs). These explorations show that the conceptual framework can provide insight into the way actors in plant production chains perceive phytosanitary risk and how this affects their risk-management behaviour. The framework provides a useful tool for identifying bottlenecks in actors' phytosanitary risk-management and creating more focus in optimising phytosanitary risk-management in plant production chain

    Worden plantenziekten ten onrechte buiten het debat over klimaatverandering gehouden? : verslag van een conferentie over klimaatverandering en het optreden en beheer van plantenziekten

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    Van 10-12 november 2011 werd in Évora (Portugal), voorafgaand aan het EFPP-Congres, een conferentie gehouden over de gevolgen van klimaatverandering voor de ontwikkeling en beheersing van plantenziekten. Op de conferentie kwam een drietal kernvragen aan de orde. Leidt klimaatverandering tot een toename in ziektedruk? Speelt gewasbescherming mogelijk een rol bij het verminderen van klimaatverandering (mitigatie)? Welke maatregelen stellen ons in staat om de invloed van klimaatverandering op het optreden van plantenziekten te ondervangen (adaptatie)

    Erwinia berokkent pootgoedsector vele miljoenen schade

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    De besmetting met Erwinia ontwikkelt zich de laatste jaren tot een serieus probleem in de pootgoedsector. Voor telers ontstaat inkomensderving door lagere opbrengstprijzen en onbruikbare pootgoedvoorraden. Handelshuizen lijden schade door margedaling en reclameringen. Een aantasting van het imago van Nederlands pootgoed kan in de toekomst tot extra schade leiden

    Procedurele aspekten

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    Exoot gesignaleerd : risicoperceptie van invasieve exoten en draagvlak voor maatregelen hiertegen

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    Dit rapport bevat een verkenning van de risicoperceptie van invasieve exoten en het draagvlak voor maatregelen hiertegen onder betrokken partijen. Uit deze verkenning blijkt dat de risicoperceptie hoog is onder partijen die economische gevolgen ondervinden van invasieve exoten. De risicoperceptie is laag als de gevolgen niet direct duidelijk zijn of niet als schadelijk worden ervaren. Een hoge risicoperceptie leidt over het algemeen tot een hoog draagvlak voor maatregelen, al speelt ook de verwachte effectiviteit van maatregelen daarbij een rol. Bepalend voor de risicoperceptie en het draagvlak voor maatregelen zijn gebrek aan kennis, biodiversiteit als collectief goed, tegenstrijdige belangen en tekortkomingen in wet- en regelgevin

    Mainstreaming best practices in energy demand

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    It is becoming increasingly clear that we need an integrated approach to understanding and encouraging transitions towards a sustainable energy system. Current overall unsustainable ‘practices’ are locked into cultural, material, institutional and infrastructural settings. This limits the scope for individual choice and action. Even when actions are taken on individual or project level, they often remain stand-alone niche experiments and little further diffusion takes place. This paper addresses this problem by investigating how new more sustainable practices in the field of energy demand at the micro level can become mainstream and how energy demand side management projects can encourage this. We first discuss how a multilevel systems approach and practice theory may be fruitfully combined to address the problem of mainstreaming. Second, we analyse four empirical cases of energy demand side management. We explore efforts at diffusing these sustainable energy practices, the encountered challenges, employed solutions and achieved outcomes with the goal of learning about opportunities to mainstream best practices in the field of energy demand. The analysis reveals that the case that involved the most radical innovation faced the highest resistance to mainstreaming from the incumbent system. The more incremental initiatives were more successful at diffusing, but had rather modest outcomes in terms of environmental and efficiency gains. An important finding is that in order to shift everyday practices to a more sustainable direction, an understanding of possibilities to trigger changes in social norms is needed. When these changes are quite invasive, more time for negotiation and discussion might be needed before they become regarded as legitimate. Furthermore, connecting supply and demand (instead of merely addressing the demand side) can be crucial in mainstreaming sustainable energy practices. Although lessons learned from the cases do not offer clear-cut ‘do’s and don’ts’ for future efforts, they do highlight important issues for mainstreaming sustainable practices. These issues can sometimes be addressed within the scope of a single energy demand side project, but often policy has an important facilitating role to play in making sustainable energy practices legitimate and mainstream
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