The Implementation of Accounting for Environmental Liabilities

This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company\u27s operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary

Symplectic structures on quadratic Lie algebras

We study quadratic Lie algebras over a field K of null characteristic which admit, at the same time, a symplectic structure. We see that if K is algebraically closed every such Lie algebra may be constructed as the T*-extension of a nilpotent algebra admitting an invertiblederivation and also as the double extension of another quadratic symplectic Lie algebra by the one-dimensional Lie algebra. Finally, we prove that every symplectic quadratic Lie algebra is a special symplectic Manin algebra and we give an inductive classification in terms of symplectic quadratic double extensions

The energy spectrum observed by the AGASA experiment and the spatial distribution of the sources of ultra-high energy cosmic rays

Seven and a half years of continuous monitoring of giant air showers triggered by ultra high-energy cosmic rays have been recently summarized by the AGASA collaboration. The resulting energy spectrum indicates clearly that the cosmic ray spectrum extends well beyond the Greisen-Zatsepin-Kuzmin (GZK) cut-off at $\sim 5 \times 10^{19}$ eV. Furthermore, despite the small number statistics involved, some structure in the spectrum may be emerging. Using numerical simulations, it is demonstrated in the present work that these features are consistent with a spatial distribution of sources that follows the distribution of luminous matter in the local Universe. Therefore, from this point of view, there is no need for a second high-energy component of cosmic rays dominating the spectrum beyond the GZK cut-off.Comment: 14 pages, 4 figures, Astrophys. J. Letters (submitted

The assessment of the implementation of fuel related legislations and their impact on air quality and public health

The main focus of Work Package 6 of the Aphekom project was: to develop innovative methods to analyse the decrease in air pollution levels following implementation of an European regulation to reduce the sulphur content in liquid fuels; to follow the evolution of health risks over time; to track related effect modifiers; and to quantify the monetary costs of health impacts of the implemented regulation

Profiling SO2 air pollution patterns in 9 EU Aphekom cities: The Aphekom Project

A detailed analysis of hourly pollutant concentrations mainly focusing on SO2 data obtained from 9 centres involved in the Aphekom project was conducted. This involved the generation of individual diurnal SO2 profiles in order to: (i) identify city specific patterns including source apportionment and quantification, (ii) track changes over time, (iii) analyse the changes in SO2 concentrations from different emission sources, i.e. traffic, heating, shipping and industrial sources, overtime

Mortality impacts of sulphur concetrations in 20 European cities in the APHEKOM Project

The implementation of three EU directives to reduce sulphur content in fuel was assessed for mortality impacts in 20 European cities, between 1990 and 2007 in the APHEKOM project. This specific study aimed to examine whether different lag structures apply to the relationships between cardiovascular and respiratory events and SO2 concentrations, which will therefore result in differences in mortality impacts from regulation implementation. Prior evidence has shown that cardiovascular mortality is more likely to be affected by SO2 concentrations on the same or the previous day of the event, while respiratory mortality more likely to show a delayed effect of exposure to the same pollutant

On the significance of the observed clustering of ultra-high energy cosmic rays

Three pairs of possibly correlated ultra-high energy cosmic ray events were reported by Hayashida et al (1996). Here we calculate the propagation of the corresponding particles through both the intergalactic and galactic magnetic fields. The large scale disc and halo magnetic components are approximated by the models of Stanev (1997). The intergalactic magnetic field intensity is modulated by the actual density of luminous matter along the corresponding lines of sight, calculated from the CfA redshift catalogue (Huchra et al, 1995). The results indicate that, if the events of each pair had a common source and were simultaneously produced, they either originated inside the galactic halo or otherwise very unlikely events were observed. On the other hand, an estimate of the arrival probability of ultra-high energy cosmic rays, under the assumption that the distribution of luminous matter in the nearby universe traces the distribution of the sources of the particles and intensity of the intergalactic magnetic field, suggests that the pairs are chance clusterings.Comment: Ap. J. Letters Accepted - 13 pages + 4 figure