scholarly journals Carbon Emissions Cost Analysis with Activity-Based Costing

2018 ◽  
Vol 10 (8) ◽  
pp. 2872 ◽  
Author(s):  
Wen-Hsien Tsai ◽  
Shi-Yin Jhong
Keyword(s):  
Carbon Emissions ◽  
Environmental Issues ◽  
Activity Based Costing ◽  
Carbon Taxes ◽  
Policy Makers ◽  
Governmental Policy ◽  
Set Up ◽  
Quantity Control ◽  
Total Quantity Control ◽  
Lower Carbon

Due to growing awareness about environmental issues, consumers are becoming more likely to purchase environmentally friendly products that involve lower carbon emissions (CE). Environmental regulations are being enforced and lower-carbon products are being produced in order to maintain competitiveness when complying with such regulations. This paper aims to explore the effect of CE on profit through three kinds of models using the activity-based costing (ABC) approach. The results indicate that governmental policy makers can effectively decrease CE by Total Quantity Control (TQC) to resolve problems of environmental degradation. Governmental policy makers can control CE by limiting the quantities of CE, thereby forcing manufacturers to decrease CE during production. Furthermore, policy makers can set up regulations on CE quotas to control CE well instead of imposing carbon taxes. Therefore, manufacturers will try their best to find methods of improving production processes, equipment, and/or materials to decrease the CE quantity and achieve maximum profit under the restricted carbon emissions quotas.

Toward Unity among Environmentalists

1995 ◽  
Author(s):  
Bryan G. Norton
Keyword(s):  
Resource Use ◽  
Wide Spectrum ◽  
Strong Support ◽  
Environmental Issues ◽  
Value Systems ◽  
Special Interests ◽  
Unified Approach ◽  
Policy Makers ◽  
The Past ◽  
Control Growth

Today, six out of ten Americans describe themselves as "active" environmentalists or as "sympathetic" to the movement's concerns. The movement, in turn, reflects this millions-strong support in its diversity, encompassing a wide spectrum of causes, groups, and sometimes conflicting special interests. For far-sighted activists and policy makers, the question is how this diversity affects the ability to achieve key goals in the battle against pollution, erosion, and out-of-control growth. This insightful book offers an overview of the movement -- its past as well as its present -- and issues the most persuasive call yet for a unified approach to solving environmental problems. Focusing on examples from resource use, pollution control, protection of species and habitats, and land use, the author shows how the dynamics of diversity have actually hindered environmentalists in the past, but also how a convergence of these interests around forward-looking policies can be effected, despite variance in value systems espoused. The book is thus not only an assessment of today's movement, but a blueprint for action that can help pull together many different concerns under a common banner. Anyone interested in environmental issues and active approaches to their solution will find the author's observations both astute and creative.

Financial Inclusion and CO2 Emissions in Asia: Implications for Environmental Sustainability

2021 ◽  
Author(s):  
Shahzad Hussain ◽  
Tanveer Ahmad ◽  
Syed Jawad Hussain Shahzad
Keyword(s):  
Carbon Emissions ◽  
Environmental Sustainability ◽  
Principal Component ◽  
Financial Inclusion ◽  
Causality Test ◽  
Policy Makers ◽  
Long Term Impact ◽  
Sustainable Economic Growth ◽  
The Relationship

Abstract We examine the relationship between financial inclusion and carbon emissions. For this purpose, we develop a composite indicator of financial inclusion based on a broad set of attributes through principal component analysis (PCA) for 26 countries in the Asia region. Our robust panel regression analysis reveals a significant positive long-term impact of financial inclusion on carbon emissions. The pairwise causality test reveals unidirectional long-term causality running from financial inclusion to carbon emissions. The study suggests that policy makers may design policies that integrate accessible financial systems into climate change adaptation strategies in order to neutralize the side effect of financial inclusion deteriorating environmental quality and inclusive sustainable economic growth. JEL ClassificationO16; O44, Q54

The possible macroeconomic and sectoral impacts of carbon taxation on Turkey’s economy: A computable general equilibrium analyses

2018 ◽  
Vol 29 (5) ◽  
pp. 784-801
Author(s):  
Levent Aydın
Keyword(s):  
General Equilibrium ◽  
Carbon Emissions ◽  
Computable General Equilibrium ◽  
Carbon Tax ◽  
Model Simulation ◽  
Effective Means ◽  
Carbon Taxes ◽  
Rate Of Increase ◽  
Carbon Taxation ◽  
Per Capita

Although the idea of carbon tax was debated widely in the early 1970s, the first carbon taxes were imposed in some Northern European countries at the beginning of the 1990s. Since the Paris summit in 2015, there has been a growing interest in carbon tax that has begun to increase again. Although Turkey’s share of carbon emissions in terms of total global emissions is low, the rate of increase in emissions has increased in recent years and should be a cause for concern. Therefore, the aim of this paper is to analyze the possible effects of carbon taxes on Turkey’s economy by disaggregating the electricity sector a by using the computable general equilibrium model. Simulation results show that carbon taxation is a highly effective means to reduce carbon emissions. Despite all sectors being adversely affected, some low emission energy, textile, and other service sectors benefit from carbon pricing. The results also indicate macroeconomic costs of imposing a carbon tax at $7 per ton of carbon in terms of the decrease in GDP by 0.061% and associated with per capita utility of the representative household by 0.09% in scenario a. Imposition of successively higher carbon taxes in scenario b and scenario c results in 5.75, 12.02, and 16.95% reduction in carbon emissions at decreasing rate, respectively. However, these reductions are also accompanied by a decrease in real GDP and per capita utility from household expenditure, as macroeconomic costs, in scenarios a, b, and c at increasing rates.

International education governance in the francophone microcosm

2021 ◽  
pp. 174549992110614
Author(s):  
Isabelle Le Mouillour
Keyword(s):  
International Education ◽  
International Cooperation ◽  
Mission Statements ◽  
Vocational Education And Training ◽  
Public And Private ◽  
Policy Makers ◽  
For Profit ◽  
Set Up ◽  
Private Actors ◽  
And Training

International cooperation is high on the agenda of policy makers in times of globalisation and shared challenges such as climate change, poverty, equity or digitalisation. The present paper investigates strategies and actors involved in international cooperation policy in the field of vocational education and training within the francophone area. Using a discursive institutionalism approach as an analysis frame, the article traces and identifies the development of ideas and discourses. It also examines the changes and tensions in the French public institutional set-up in that specific policy field. The analysis builds on analysis of policy documents, mission statements of actors involved (ministries, public and private actors, non-for-profit organisations, international and European actors).

Recommendations for Policy, Practice, and Future Research Opportunities

2017 ◽  
pp. 108-126
Keyword(s):  
Market Failure ◽  
Third Sector ◽  
Vital Role ◽  
Social Enterprises ◽  
Future Research ◽  
Policy Makers ◽  
Research Opportunities ◽  
Policy Practice ◽  
Set Up ◽  
Sustainable Income

There is a wealth of reporting and evidence from research that small third sector social enterprises have a vital role to play not just in relation to service delivery, but also contribute to nurturing positive relationships, supporting vulnerable, disadvantaged groups and building stronger communities (Maher, 2015a; Seanor & Meaton, 2007; Smallbone & Lyon, 2004). Most small third sector social enterprises are set up because they have identified a gap in the market. Often, this has meant that there is either a public-service or private-market failure. In order to help these enterprises grow, policy makers need to tailor policy and support aiming to build capacity of these organisations in terms of the scale and volume of their activities; to enhance their contribution at local, regional and national levels. Organisations should advance their business management and procurement skills to enable the creation of sustainable income. This chapter makes recommendations for both policy and practices to help the development, growth, and sustainability of small third sector social enterprises and concludes by making suggestions for future research opportunities.

Overcoming Intersectional Barriers

2018 ◽  
pp. 971-993
Author(s):  
Sara L. Parker ◽  
Kay Standing
Keyword(s):  
Life Experiences ◽  
Future Research ◽  
Key Factors ◽  
Policy Makers ◽  
Key Factor ◽  
Women's Lives ◽  
Just Society ◽  
Set Up ◽  
The Impact ◽  
Research And Policy

This chapter discusses the complexity and challenges of exploring the impact of gender on women's ability to realise their potential in Nepal. It demonstrates the limitations of using binary divisions to exploring ‘gender' as a key factor that impacts upon women's lives. By analysing interviews with ‘inspirational' women in Nepal conducted between 2009 and 2012 the chapter highlights the importance of exploring intersectional factors that also influenced women's life experiences. Based on interviews with 34 ‘inspirational' women in Nepal the chapter explores how the term ‘inspirational' is defines and discusses the range of work being done by so many women in Nepal that is truly inspiring. Through a discourse analysis of their stories of childhood and education we can see what key factors have played a role in enabling these women to realise their potential and to overcome intersectional barriers to work in a range of diverse positions, from the first female District Development Officer to the first women to gain her doctorate from overseas, to women who have set up NGOS working towards a more equitable and just society to others who have set up their own businesses or becoming leading academics. The conclusion draws together some key recommendations for future research and policy makers as well as those seeking to promote more equitable sustainable development that truly includes women in the process as autonomous, heterogeneous actors in the development process

Environmental Policies for Emergency Management and Public Safety

2019 ◽  
pp. 903-922
Author(s):  
Amidu Owolabi Ayeni
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Emergency Management ◽  
Community Participation ◽  
Government Policy ◽  
Policy Making ◽  
Environmental Issues ◽  
Policy Makers ◽  
Green Policy ◽  
Or Organization

Policy refers to the commitment of people or organization to the laws, regulations, and other green mechanisms concerning environmental issues. Community participation has become important in government, policy makers, and environmentalists over last few decades, and as a result, it is now an established principle as it is widely used not only in academic literature but in policy-making documents, international discussions, as well as in local debates when considering issues dealing with decision-making to achieve sustainable development. Implementation of green policy and community participation programs through representatives—organization, groups of individuals—enhances the benefits of polices and program and adds value to policy as well as making the policy's results and responses more effective and stronger.

Can Regulators Ensure Environmental Sustainability?

2020 ◽  
pp. 125-152
Author(s):  
Robert Baldwin ◽  
Martin Cave
Keyword(s):  
Greenhouse Gases ◽  
Electric Vehicles ◽  
Carbon Emissions ◽  
Environmental Sustainability ◽  
Carbon Taxes ◽  
Central Importance ◽  
Home Heating

Sustainability is an urgent concern that grows in importance as the earth’s fragility becomes increasingly apparent. Regulating in order to promote sustainability, however, brings a number of challenges. The first section of this chapter discusses those general challenges and the second section deals with a specific issue of central importance to sustainability—the control of carbon emissions. Central questions explored include: Is the idea of sustainability too elusive to allow its protection through regulation? How can regulators address the special challenges presented by future and contested harms? What strategies are available to rise to the challenges of regulating so as to foster sustainability? The discussion of responses to carbon and other greenhouse gases deals with the scale of the problems and the regulatory tools available to achieve the decarbonization targets now adopted by governments, including carbon taxes, tradable emissions permits, electric vehicles, and the replacement of gas in home heating.

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