Carbon footprint and water footprint of electric vehicles and batteries charging in view of various sources of power supply in the Czech Republic

In the light of recent developments regarding electric vehicle market share, we assess the carbon footprint and water footprint of electric vehicles and provide a comparative analysis of energy use from the grid to charge electric vehicle batteries in the Czech Republic. The analysis builds on the electricity generation forecast for the Czech Republic for 2015–2050. The impact of different sources of electricity supply on carbon and water footprints were analyzed based on electricity generation by source for the period. Within the Life Cycle Assessment (LCA), the carbon footprint was calculated using the Intergovernmental Panel on Climate Change (IPCC) method, while the water footprint was determined by the Water Scarcity method. The computational LCA model was provided by the SimaPro v. 8.5 package with the Ecoinvent v. 3 database. The functional unit of study was running an electric vehicle over 100 km. The system boundary covered an electric vehicle life cycle from cradle to grave. For the analysis, we chose a vehicle powered by a lithium-ion battery with assumed consumption 19.9 kWh/100 km. The results show that electricity generated to charge electric vehicle batteries is the main determinant of carbon and water footprints related to electric vehicles in the Czech Republic. Another important factor is passenger car production. Nuclear power is the main determinant of the water footprint for the current and future electric vehicle charging, while, currently, lignite and hard coal are the main determinants of carbon footprint.Web of Science63art. no. 3

Značaj ekološke metode procjene životnog ciklusa (PŽC) pri proizvodnji željeza i čelika

The following paper contains importance of LCA in the iron and steel industry. The metallurgy sector is highly energy intensive and the production of crude steel is associated with significant CO2 emissions. ULCOS (Ultra Low CO2 Steelmaking) is the world’s initiative to reduce carbon dioxide emissions by 50 % by 2 050 compared with today’s best routes from steel production by developing new breakthrough technologies. A new environmental Life Cycle Assessment (LCA) method has been undertaken in ULCOS as the most holistic approach of assessing environmental impact and selecting new technologies. Usage of LCA enables to compare alternative metallurgical technologies.Ovaj rad prikazuje važnost metode procjene životnog ciklusa (PŽS) u proizvodnji željeza i čelika. Metalurgija zahtijeva velike količine energije i proizvodnja čelika je povezana sa značajnom emisijom CO2. Vrlo niska emisija CO2 u proizvodnji čelika (VNECO2PČ) je svjetska inicijativa da se razvijanjem novih tehnologija do 2 050 smanji sadržaj CO2 na 50% u odnosu na današnje najpogodnije postupke. Nova ekološka metoda procjene životnog ciklusa je sastavni dio projekta vrlo niske emisije CO2 u proizvodnji čelika omogućuje holistički pristup procjene utjecaja na okoliš i odabira novih tehnologija. Korištenje procjene životnog ciklusa omogućuje usporedbu alternativnih metalurških tehnologija

Comparative life cycle assessment of current and future electricity generation systems in the Czech Republic and Poland

Purpose The purpose of the study was to perform a comparative life cycle assessment of current and future electricity generation systems in the Czech Republic and Poland. The paper also outlines the main sources of environmental impact for the different impact categories for the electricity generation technologies analyzed. The analyses covered the years 2000-2050, and were conducted within the framework of the international programme Interreg V-A Czech Republic-Poland, Microprojects Fund 2014-2020 in the Euroregion Silesia. Methods Environmental assessment was done using the life cycle assessment (LCA) and ReCiPe Midpoint and Endpoint methods, which allowed the presentation of different categories of environmental impact and damage. The LCA was based on ISO 14040 and ISO 14044, using SimaPro 8.2.3 software with the Ecoinvent 3.2 database. The analyses cover both the current electricity production structures in the Czech Republic and Poland, and the projected energy production. Results and discussion The LCA analyses performed for the energy systems under consideration in the Czech Republic and Poland enabled a comparative analysis of current and forecast energy systems in these countries, as well as identification of the main sources of environmental impact. Comparative analysis of the LCA results showed that current and future electricity generation systems in Poland caused higher environmental impact there, than in the Czech Republic. Conclusions The assessment of the life cycle of electricity sources showed that the main determinant of the negative impact on the environment of energy systems in both Poland and the Czech Republic was the consumption of solid fuels, and in particular, the consumption of lignite. It is important to highlight that this is the first attempt of a comparative LCA of electricity production in the Czech Republic and Poland. This is also the first approach that contains analyses of the life cycle assessment of both present and future energy systems. The economic assessment and eco-efficiency of current and future electricity generation systems in European Union countries will be addressed in future research.Web of Science23112177216

Acidification and Atlantic salmon critical limits for Norwegian rivers

Årsliste 2002An analysis of water chemistry and salmon population status based on data for 1993-94 shows that of 73 salmon rivers in Norway, 23 have extinct populations and an additional 22 have affected populations. Acidification is one of several causes of damage to salmon populations. The extinct rivers have ANC below about 0 µeq L-1, whereas the unaffected rivers have ANC above about 25 µeq L-1. Salmon catch statistics from the late 1800's to the present indicate declining populations in many rivers, especially those on the south coast. Historical ANC reconstructed by application of the MAGIC model in 6 rivers indicates declining ANC (acidification) to levels potentially damaging to salmon. Of the rivers tested, only in Tovdal river do the salmon catch statistics and reconstructed ANC give a consistent clear-cut picture. The data indicate that the critical limit for salmon in Norway is about 30 µeq L-1. This limit is compatible with data from laboratory and field experiments with salmon. Setting this as a limit does not necessitate revision of the critical load maps for Norway, which are based on critical limit for brown trout.Direktoratet for naturforvaltning (DN

Chemometric study of the sinter mixtures used in sinter plants in Poland

The main goal of the study was the analysis of chemical parameters of sinter mixtures used in sinter plants in Poland. For this purpose the chemometric method was used, in this case hierarchical clustering analysis. This method allowed to examine the similarities and differences between the studied sinter mixtures

Chemical composition analysis of raw materials used in iron ore sinter plants in Poland

The main goal of the study was the analysis of the chemical compositions of raw materials used in iron ore sinter plants in Poland. The iron ore sintering process is the largest source of emissions of dust and gas pollution in the iron and steel industry. Hematite ores, magnetite concentrates, admixtures (dolomite, limestone and burnt lime), fuels (coke breeze, anthracite) and by-products are used in Poland to produce the sinter mixture

Odroczony podatek dochodowy w umowach leasingowych

The article presents the procedure for the identification, valuation, accounting and presentation of financial statements, deferred income tax having a source in the lease agreements. Most of the agreements of lease is classified for tax purposes as operating leases, but for the purposes of the balance sheet as a finance lease. This situation raises the deferred income tax, which companies subject to mandatory audit of financial statements, must be priced, booked and presented in the financial statements. This process is difficult and complicated, which confirms the example presented in the article

Problemy związane z wyceną rezerw na zobowiązania

The issue of reserves, due to the subjectivity of estimating the probability and value of specific events, is one of the most difficult in financial accounting. Due to the implementation of basic accounting principles, it is an important and necessary activity, but it requires extensive knowledge and skills of people responsible for their creation. Determining the amount of provisions is such a subjective category that it is possible, despite the best efforts, that the estimates differ significantly from reality. In addition, reserves are a relatively easy tool used to manipulate the picture of an entity's financial position.The purpose of the publication is to identification problems related to the procedure of valuation of provisions for liabilities. To illustrate the difficulties and subjectivity in estimating provisions, the article presents examples of the valuation of provisions for: jubilee awards, warranty repairs and restructuring.The economic practice has led to the development of procedures enabling a fairly accurate and objective calculation of the amount of the provision, e.g. for jubilee awards or warranty repairs. However, in many situations, the process of valuation of this financial category can be individualized and complicated, and the recognition and valuation of provisions is considered one of the more difficult tasks of the financial department.Zagadnienie rezerw ze względu na subiektywizm oszacowania prawdopodobieństwa i wartości określonych zdarzeń jest jednym z najtrudniejszych w rachunkowości finansowej. Z uwagi na realizację podstawowych zasad rachunkowości jest działaniem ważnym i koniecznym, ale wymagającym szerokiej wiedzy i umiejętności osób odpowiedzialnych za ich tworzenie. Określenie wysokości rezerw jest na tyle kategorią subiektywną, że możliwe jest, mimo dołożenia wszelkich starań, istotne rozminięcie się szacunków z rzeczywistością. Ponadto rezerwy są stosunkowo łatwym narzędziem wykorzystywanym do manipulowania obrazem sytuacji finansowej jednostki.Celem publikacji jest identyfikacja problemów związanych z procedurą wyceny rezerw na zobowiązania. Dla zobrazowania trudności i subiektywizmu przy szacowaniu rezerw, w artykule zaprezentowano przykłady wyceny rezerw z tytułu: nagród jubileuszowych, napraw gwarancyjnych oraz restrukturyzacji.Praktyka gospodarcza doprowadziła do wypracowania procedur umożliwiających w miarę dokładne i obiektywne obliczenie wielkości rezerwy np. dotyczących nagród jubileuszowych czy napraw gwarancyjnych. Jednak w wielu sytuacjach proces wyceny tej kategorii finansowej bywa zindywidualizowany i skomplikowany, a ujmowanie i wycena rezerw uznawana jest za jedno z trudniejszych zadań pionu finansowego