Enterprise Technical Management

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money

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Life Cycle Assessment of viticultural technical management routes (TMRs): comparison between an organic and an integrated management route

OENO One ◽

10.20870/oeno-one.2016.50.2.783 ◽

2016 ◽

Vol 50 (2) ◽

Cited By ~ 4

Author(s):

Anthony Rouault ◽

Sandra Beauchet ◽

Christel Renaud-Gentie ◽

Frédérique Jourjon

Keyword(s):

Heavy Metal ◽

Life Cycle Assessment ◽

Life Cycle ◽

Environmental Impacts ◽

Plant Protection ◽

Resource Depletion ◽

Impact Categories ◽

Nitrogen Emissions ◽

Technical Management ◽

Lca Results

Aims: Using Life Cycle Assessment (LCA), this study aims to compare the environmental impacts of two different viticultural technical management routes (TMRs); integrated and organic) and to identify the operations that contribute the most to the impacts.Methods and results: LCA impact scores were expressed in two functional units: 1 ha of cultivated area and 1 kg of collected grape. We studied all operations from field preparation before planting to the end-of-life of the vine. Inputs and outputs were transformed into potential environmental impacts thanks to SALCA™ (V1.02) and USETox™ (V1.03) methods. Plant protection treatments were a major cause of impact for both TMRs for fuel-related impact categories. For both TMRs, the main contributors to natural resource depletion and freshwater ecotoxicity were trellis system installation and background heavy metal emissions, respectively.Conclusion: This study shows that the studied organic TMR has higher impact scores than the integrated TMR for all the chosen impact categories except eutrophication. However, the chosen TMRs are only typical of integrated and organic viticulture in Loire Valley and some emission models (heavy metal, fuel-related emissions, and nitrogen emissions) have to be improved in order to better assess the environmental impacts of viticulture. Soil quality should also be integrated to LCA results in viticulture because this lack may be a disadvantage for organic viticulture.Significance and impact of study: This study is among the first to compare LCA results of an integrated and an organic TMR.

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