Life-cycle Greenhouse Gas Emissions and Water Footprint of Residential Waste Collection and Management Systems

Three troublesome issues concerning residential curbside collection (RCC) and municipal solid waste (MSW) management systems in the United States motivated this research. First, reliance upon inefficient collection and scheduling procedures negatively affect RCC efficiency, greenhouse gas (GHG) emissions, and cost. Second, the neglected impact of MSW management practices on water resources. Third, the implications of alternative fuels on the environmental and financial performance of waste collection where fuel plays a significant rule. The goal of this study was to select the best RCC program, MSW management practice, and collection fuel. For this study, field data were collected for RCC programs across the State of Florida. The garbage and recyclables generation rates were compared based on garbage collection frequency and use of dual-stream (DS) or single-stream (SS) recyclables collection system. The assessment of the collection programs was evaluated based on GHG emissions, while for the first time, the water footprint (WFP) was calculated for the most commonly used MSW management practices namely landfilling, combustion, and recycling. In comparing alternative collection fuels, two multi-criteria decision analysis (MCDA) tools, TOPSIS and SAW, were used to rank fuel alternatives for the waste collection industry with respect to a multi-level environmental and financial decision matrix. The results showed that SS collection systems exhibited more than a two-fold increase in recyclables generation rates, and a ~2.2-fold greater recycling efficiency compared to DS. The GHG emissions associated with the studied collection programs were estimated to be between 36 and 51 kg CO2eq per metric ton of total household waste (garbage and recyclables), depending on the garbage collection frequency, recyclables collection system (DS or SS) and recyclables compaction. When recyclables offsets were considered, the GHG emissions associated with programs using SS were estimated between -760 and -560, compared to between -270 and -210 kg CO2eq per metric ton of total waste for DS programs. In comparing the WFP of MSW management practices, the results showed that the WFP of waste landfilling can be reduced through implementing bioreactor landfilling. The WFP of electricity generated from waste combustion was less than the electricity from landfill gas. Overall, the WFP of electricity from MSW management practices was drastically less than some renewable energy sources. In comparing the WFP offsets of recyclables, the recycling of renewable commodities, e.g. paper, contributed to the highest WFP offsets compared to other commodities, mainly due to its raw material acquisition high WFPs. This suggests that recycling of renewable goods is the best management practice to reduce the WFP of MSW management. Finally, the MCDA of alternative fuel technologies revealed that diesel is still the best option, followed by hydraulic-hybrid waste collection vehicles (WCVs), then landfill gas (LFG) sourced natural gas, fossil natural gas and biodiesel. The elimination of the fueling station criterion from the financial criteria ranked LFG-sourced natural gas as the best option; suggesting that LFG sourced natural gas is the best alternative to fuel WCV when accessible. In conclusion, field data suggest that RCC system design can significantly impact recyclables generation rate and efficiency, and consequently determine environmental and economic impact of collection systems. The WFP concept was suggested as a method to systematically assess the impact of MSW management practices on water resources. A careful consideration of the WFP of MSW management practices and energy recovered from MSW management facilities is essential for the sustainable appropriation of water resources and development

Environmental Study Of Solid Waste Collection

The growing municipal solid waste generation rates have necessitated more efficient, optimized waste collection facilities. The majority of the US collection fleet is composed of diesel-fueled vehicles which contribute significant atmospheric emissions including greenhouse gases. In order to reduce emissions to the atmosphere, more collection agencies are investigating alternative fuel technologies such as natural gas, biofuels (bio-gas and bio-diesel), and hybrid electric technology. This research is an in-depth environmental analysis of potential alternative fuel technologies for waste collection vehicles. This study will evaluate the use of alternative fuels by waste collection vehicles. Lifecycle emissions, cost, fuel and energy consumption were evaluated for a wide range of fossil and bio-fuel technologies. Moreover, the energy consumption and the tail-pipe emissions of dieselfueled waste collection vehicles were estimated using MOVES 2010a software. Emission factors were calculated for a typical waste collection driving cycle as well as constant speed. Finally, the selection of fuel type by the waste collection industry requires consideration of environmental, security, financial, operational, and safety issues. In this study, a qualitative comparison between alternative fuels was performed; a multifactorial assessment of these factors was conducted taking into account the opinion of the waste collection industry of the importance of each factor. Liquid-petroleum fuels have higher life-cycle emissions compared to natural gas; however landfill natural gas has the lowest life-cycle emissions compared to all other fuel categories. Compressed natural gas waste collection vehicles have the lowest fuel cost per collection vehicle mile travel compared to other fuel categories. Moreover, the actual driving cycle of waste collection vehicles consists of repetitive stops and starts during waste collection; iv this generates more emissions than constant speed driving. Finally, the multifactorial assessment indicates that natural gas and landfill gas have better environmental, economical, and energy security performance than current liquid-petroleum fuels

L’ actionnariat Salariat : Une cible significative de la communication Financière

La communication financière est devenue un sujet central du quotidien, elle a pris une importance croissante. Cette croissance est due à la dynamique et l’internationalisation des marchés financiers, à la réglementation de la relation des entreprises avec le marché, et à l’harmonisation comptable et IFRS. Ainsi, elle est utilisée comme moyenne d’attraction des nouveaux investisseurs, de fidélisation des actionnaires salariés et individuels et de valorisation du titre de l’entreprise. Cet article a pour objet de montrer, après avoir présenté le cadre théorique, les éléments de définition et les cibles de la communication financière, que l’actionnariat salariat comme cible significative de la communication financière. &nbsp

L’ Internet : Un support indispensable de la communication financière

La communication financière et l’Internet sont devenus parmi les sujets primordiaux du quotidien, leur importance est croissance sont développée de plus en plus. Cette croissance est due à l’internationalisation des marchés financiers et à l’harmonisation comptable au niveau international. Ainsi, l’Internet est utilisé comme support de stockage et de diffusion des informations particulièrement financières dont l’objectif est de créer une image positive et crédible pour les entreprises, aussi, mettre en avant les atouts financiers et extra-financiers. Cet article a pour objet de montrer, après avoir présenté les éléments de définition, les typologies de la communication financière et ses différents supports, que l’Internet en particulier comme moyen indispensable de la communication financière

Multi-level multi-criteria analysis of alternative fuels for waste collection vehicles in the United States

Historically, the U.S. waste collection fleet was dominated by diesel-fueled waste collection vehicles (WCVs); the growing need for sustainable waste collection has urged decision makers to incorporate economically efficient alternative fuels, while mitigating environmental impacts. The pros and cons of alternative fuels complicate the decisions making process, calling for a comprehensive study that assesses the multiple factors involved. Multi-criteria decision analysis (MCDA) methods allow decision makers to select the best alternatives with respect to selection criteria. In this study, two MCDA methods, Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and Simple Additive Weighting (SAW), were used to rank fuel alternatives for the U.S. waste collection industry with respect to a multi-level environmental and financial decision matrix. The environmental criteria consisted of life-cycle emissions, tail-pipe emissions, water footprint (WFP), and power density, while the financial criteria comprised of vehicle cost, fuel price, fuel price stability, and fueling station availability. The overall analysis showed that conventional diesel is still the best option, followed by hydraulic-hybrid WCVs, landfill gas (LFG) sourced natural gas, fossil natural gas, and biodiesel. The elimination of the WFP and power density criteria from the environmental criteria ranked biodiesel 100 (BD100) as an environmentally better alternative compared to other fossil fuels (diesel and natural gas). This result showed that considering the WFP and power density as environmental criteria can make a difference in the decision process. The elimination of the fueling station and fuel price stability criteria from the decision matrix ranked fossil natural gas second after LFG-sourced natural gas. This scenario was found to represent the status quo of the waste collection industry. A sensitivity analysis for the status quo scenario showed the overall ranking of diesel and fossil natural gas to be more sensitive to changing fuel prices as compared to other alternatives

An environmental-economic assessment of residential curbside collection programs in Central Florida

© 2016 Elsevier Ltd.Inefficient collection and scheduling procedures negatively affect residential curbside collection (RCC) efficiency, greenhouse gas (GHG) emissions, and cost. As Florida aims to achieve a 75% recycling goal by 2020, municipalities have switched to single-stream recycling to improve recycling efficiency. Waste diversion and increased collection cost have forced some municipalities to reduce garbage collection frequency. The goal of this study was to explore the trade-offs between environmental and economic factors of RCC systems in Florida by evaluating the RCC system design of 25 different Central Florida communities. These communities were grouped into four sets based on their RCC garbage, yard waste, and recyclables collection design, i.e., frequency of collection and use of dual-stream (DS) or single-stream (SS) recyclables collection system. For the 25 communities studied, it was observed that RCC programs that used SS recyclables collection system recycled approximately 15-35%, by weight of the waste steam, compared to 5-20% for programs that used DS. The GHG emissions associated with collection programs were estimated to be between 36 and 51 kg CO2eq per metric ton of total household waste (garbage and recyclables), depending on the garbage collection frequency, recyclables collection system (DS or SS), and recyclables compaction. When recyclables offsets were considered, the GHG emissions associated with programs using SS were estimated between -760 and -560, compared to between -270 and -210 kg CO2eq per metric ton of total waste for DS programs. These data suggest that RCC system design can significantly impact recyclables generation rate and efficiency, and consequently determine environmental and economic impacts of collection systems. Recycling participation rate was found to have a significant impact on the environmental and financial performance of RCC programs. Collection emissions were insignificant compared to the benefits of recycling. SS collection of recyclables provided cost benefits compared to DS, mainly due to faster collection time

LE MANAGEMENT DE PROJETS DANS L'ENSEIGNEMENT SUPÉRIEUR MAROCAIN : UNE APPROCHE EXPLICATIVE SELON L'ÉCHELLE DE GRANT ET PENNYPACKER

THIS ARTICLE IS AIMED TO DRAW THE CURRENT STATE OF THE MATURITY LEVEL OF PROCESSES RELATED TO PROJECT MANAGEMENT IN MOROCCAN HIGHER EDUCATION. THIS ANALYSIS CONCERNED THE DIFFERENT FACETS AND STANDARDIZED DIMENSIONS

Une revue systématique de l'évolution de la juste valeur dans la comptabilité : une analyse approfondie

The application of fair value accounting represents a major challenge in the production of financial information that meets the decision-making needs of investors and companies. In this context, several researchers have examined the notion of fair value. In order to make a significant contribution to this field, we have undertaken a systematic review based on an in-depth analysis of 109 relevant articles. The central research question of this study is to analyze the evolution of fair value and its contribution to valuation models. We approached this question by examining the various themes addressed in the selected articles. The main results of our systematic review highlight several important findings. Firstly, we observed a significant evolution of fair value over time, with major developments in conceptual frameworks and valuation practices. Secondly, we identified the main research themes addressed in the articles, such as the effect of fair value on the quality of financial information, its impact on risk management and the challenges associated with its practical application. In terms of research implications, this study provides an overview of the evolution of fair value and its importance in valuation models. The results underline the need to continue deepening our understanding of this complex concept and its implications for stakeholders. In addition, the research themes identified offer interesting avenues for future work in the field of fair value. In conclusion, this systematic review aims to clarify the evolution of fair value and its contribution to valuation models.   Keywords: fair value; fair value measurement; financial crisis; IFRS 13; implications of IFRS 13. JEL Classification: M41 Type of paper: Theoretical ResearchL'application de la comptabilité à la juste valeur représente un enjeu majeur dans la production d'informations financières répondant aux besoins décisionnels des investisseurs et des entreprises. Dans le cadre de cette problématique, plusieurs chercheurs se sont penchés sur la notion de juste valeur. Ainsi, afin d'apporter une contribution significative à ce domaine, nous avons entrepris une revue systématique basée sur l'analyse approfondie de 109 articles pertinents. La question de recherche centrale de cette étude est d'analyser l'évolution de la juste valeur ainsi que sa contribution aux modèles d'évaluation. Nous avons abordé cette question en examinant les différents thèmes traités dans les articles sélectionnés. Les principaux résultats de notre revue systématique mettent en évidence plusieurs constatations importantes. Tout d'abord, nous avons observé une évolution significative de la juste valeur au fil du temps, avec des développements majeurs dans les cadres conceptuels et les pratiques d'évaluation. Ensuite, nous avons identifié les principaux thèmes de recherche abordés dans les articles, tels que l'effet de la juste valeur sur la qualité de l'information financière, son impact sur la gestion des risques et les défis liés à son application pratique. En termes d'implications de recherche, cette étude fournit une vision globale de l'évolution de la juste valeur et de son importance dans les modèles d'évaluation. Les résultats soulignent la nécessité de continuer à approfondir la compréhension de ce concept complexe et de ses implications pour les parties prenantes. De plus, les thèmes de recherche identifiés offrent des pistes intéressantes pour les futurs travaux dans le domaine de la juste valeur. En conclusion, cette revue systématique vise à clarifier l'évolution de la juste valeur et sa contribution aux modèles d'évaluation.   Mots clés : juste valeur ; évaluation de la juste valeur ; crise financière ; IFRS 13 ; implication de l'IFRS 13. JEL Classification : M41 Type du papier : Recherche Théoriqu

Passage aux normes IFRS : l’analyse de leur impact sur l’information financière et la performance de l’entreprise (Revue de littérature)

Le passage aux normes IFRS a engendré des changements profonds au niveau du systèmecomptable qui a impacté l’information financière. Comme plusieurs pays, le Maroc a choisitd’adopter ce nouvel référentiel comptable. En effet, face à la rareté des études traitant cedomaine, ce papier s’essaie d’établir une revue de littérature portant sur les normes IFRS etleur impact sur l’information financière, tout en se basant sur l’analyse des différentescontributions de plusieurs auteurs

IFRS et asymétrie d’information : Une revue systématique utilisant la méthode PRISMA Statement

Ce travail représente, à notre connaissance, la première revue systématique examinant les conséquences de l’application des normes comptables internationales sur l’asymétrie d’information via  des critères de mesures directes et indirectes, et c’est ce qui fait son originalité. L’évaluation de l’impact de l’adoption des IFRS se fait à travers deux types de mesures, que nous pouvons organiser en deux catégories différentes. D’une part, les mesures indirectes de l’asymétrie d’information, représentées par  la liquidité, le Coût du capital et Les prévisions des analystes financiers.  Et d’autre part, les mesures directes, traduites par le Bid–Ask/ Spread, le VPIN (volume-synchronised probability of informed trading), l’impact sur les prix, l’illiquidité, et PIN  (probability of informed trading). La méthodologie utilisée est la méthode Prisma Statement. L’hétérogénéité des résultats des recherches antérieures par rapport à l’impact des IFRS sur l’asymétrie d’information, exige  plus d’exploration