Refined forest land use classification with implications for United States national carbon accounting

The United States provides annual estimates of carbon sources and sinks as part of its National Green-house Gas Inventory (NGHGI). Within this effort, carbon stocks and fluxes are reported for six land use categories that are relevant to economic sectors and land use policy. The goal of this study is to develop methodologies that will allow the US to align with an internationally agreed upon forest land use definition which requires forest to be able to reach 5 m in height at maturity. Models to assess height potential are available for a majority of US forests except for woodland ecosystems. We develop a set of models to assess height potential in these systems. Our results suggest that ∼13.5 million ha of forests are unlikely to meet the international definition of forests due to environmental limitations to maximum attainable height. The incorporation of this height criteria in the NGHGI results in a carbon stock transfer of ∼848 Tg from the forest land use to woodland land use (a sub-category of grasslands) with minimal effect on sequestration rates. The development of a forest land use definition sensitive to climatic factors in this study enables a land use classification system that can be responsive to climate change effects on land uses themselves while being more consistent across a host of international and domestic carbon reporting efforts

Investigation of thermochemical biorefinery sizing and environmental sustainability impacts for conventional supply system and distributed pre-processing supply system designs

The 2011 US Billion-Ton Update estimates that by 2030 there will be enough agricultural and forest resources to sustainably provide at least one billion dry tons of biomass annually, enough to displace approximately 30% of the country\u27s current petroleum consumption. A portion of these resources are inaccessible at current cost targets with conventional feedstock supply systems because of their remoteness or low yields. Reliable analyses and projections of US biofuels production depend on assumptions about the supply system and biorefinery capacity, which, in turn, depend upon economic value, feedstock logistics, and sustainability. A cross-functional team has examined combinations of advances in feedstock supply systems and biorefinery capacities with rigorous design information, improved crop yield and agronomic practices, and improved estimates of sustainable biomass availability. A previous report on biochemical refinery capacity noted that under advanced feedstock logistic supply systems that include depots and pre-processing operations there are cost advantages that support larger biorefineries up to 10 000 DMT/day facilities compared to the smaller 2000 DMT/day facilities. This report focuses on analyzing conventional versus advanced depot biomass supply systems for a thermochemical conversion and refinery sizing based on woody biomass. The results of this analysis demonstrate that the economies of scale enabled by advanced logistics offsets much of the added logistics costs from additional depot processing and transportation, resulting in a small overall increase to the minimum ethanol selling price compared to the conventional logistic supply system. While the overall costs do increase slightly for the advanced logistic supply systems, the ability to mitigate moisture and ash in the system will improve the storage and conversion processes. In addition, being able to draw on feedstocks from further distances will decrease the risk of biomass supply to the conversion facility

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies

Management Impacts on Forest Floor and Soil Organic Carbon in Northern Temperate Forests of the US

<p>Abstract</p> <p>Background</p> <p>The role of forests in the global carbon cycle has been the subject of a great deal of research recently, but the impact of management practices on forest soil dynamics at the stand level has received less attention. This study used six forest management experimental sites in five northern states of the US to investigate the effects of silvicultural treatments (light thinning, heavy thinning, and clearcutting) on forest floor and soil carbon pools.</p> <p>Results</p> <p>No overall trend was found between forest floor carbon stocks in stands subjected to partial or complete harvest treatments. A few sites had larger stocks in control plots, although estimates were often highly variable. Forest floor carbon pools did show a trend of increasing values from southern to northern sites. Surface soil (0-5 cm) organic carbon content and concentration were similar between treated and untreated plots. Overall soil carbon (0-20 cm) pool size was not significantly different from control values in sites treated with partial or complete harvests. No geographic trends were evident for any of the soil properties examined.</p> <p>Conclusions</p> <p>Results indicate that it is unlikely that mineral soil carbon stocks are adversely affected by typical management practices as applied in northern hardwood forests in the US; however, the findings suggest that the forest floor carbon pool may be susceptible to loss.</p

A Global Meta-Analysis of Forest Bioenergy Greenhouse Gas Emission Accounting Studies

The potential greenhouse gas benefits of displacing fossil energy with biofuels are driving policy development in the absence of complete information. The potential carbon neutrality of forest biomass is a source of considerable scientific debate because of the complexity of dynamic forest ecosystems, varied feedstock types, and multiple energy production pathways. The lack of scientific consensus leaves decision makers struggling with contradicting technical advice. Analyzing previously published studies, our goal was to identify and prioritize those attributes of bioenergy greenhouse gas (GHG) emissions analysis that are most influential on length of carbon payback period. We investigated outcomes of 59 previously published forest biomass greenhouse gas emissions research studies published between 1991 and 2014. We identified attributes for each study and classified study cases by attributes. Using classification and regression tree analysis, we identified those attributes that are strong predictors of carbon payback period (e.g. the time required by the forest to recover through sequestration the carbon dioxide from biomass combusted for energy). The inclusion of wildfire dynamics proved to be the most influential in determining carbon payback period length compared to other factors such as feedstock type, baseline choice, and the incorporation of leakage calculations. Additionally, we demonstrate that evaluation criteria consistency is required to facilitate equitable comparison between projects. For carbon payback period calculations to provide operational insights to decision makers, future research should focus on creating common accounting principles for the most influential fac