Showing papers in "Journal of Environmental Accounting and Management in 2020"

Declining Discount Rate Estimate in the Long-Term Economic Evaluation of Environmental Projects

Abstract: The decision-making processes regarding projects with long-term environmental implications are strongly influenced by the estimate of the Social Discount Rate (SDR). An economic parameter that makes it possible to compare financially the Cash Flows (CFs) that occur at different time points, in the discounting the SDR reduces excessively the costs and benefits more distant over time. If this problem is particularly marked in the Cost-Benefit Analysis (CBA) conducted with time-invariant discount rates, it can be overcome by adopting time-declining discount rates. Thus, starting from the examination of the potentialities connected with the application of hyperbolic discounting in the CBAs, the aim of the work is to characterize an innovative probabilistic model for estimating the Declining Discount Rate (DDR), able to overcome the limits of the theoretical approaches recognized in the literature. The model is implemented on the data of the Italian economy and the DDRs estimated in this way are used in the economic feasibility study of an irrigation reconversion intervention. The processing proves that the adoption of time-declining discount rate allows attributing greater “weight” to the positive long-term externalities that characterize the interventions that promote sustainable development. This with decisive repercussions on the priority order of the initiatives to be financed and therefore on the entire allocation process of resources to be used to projects with intergenerational environmental implications. (*) The contribution to this paper is the result of the joint work of the two authors, to which the paper has to be attributed in equal parts.

Green Lifestyle among Indonesian Millennials: A Comparative Study between Asia and Europe

Abstract: Unethical business practices coupled with irresponsible consumption activities come with painful environmental costs. Fortunately, various studies have indicated that ecological concerns are the highest among the millennial generation. The aim of this research is to investigate the factors influencing green lifestyle among Indonesian millennials who live in Asia and Europe. Cultural elements, such as religious passion and spirituality, are also incorporated in this study in order to understand how they influence green intention and lifestyle. To our best knowledge, this is the first comparative study to understand the green lifestyle of Indonesian millennials in the two regions. This study gathered a total of 204 valid respondents. We employed a Structural Equation Modelling method to test our hypotheses. We found that 1) the New Environmental Paradigm is a predictor of green behavior intention 2) religious passion, spirituality and green behavior intention are predictors of green lifestyle. Theoretical contributions as well as managerial implications are offered in this study.

The Influence of Alternative Fuels on the Development of Large-Scale Production

Abstract: The relevance of this research is that the ecological consequences were caused by the mass use of transport at the present stage. The purpose of the research is to compare the priority of large-volume production of two groups of fuels based on price and non-price factors; to identify the main development problems for all types of alternative fuel. The main problems were identified in the development of all types of alternative fuel and shown the possibilities of large-volume production of hydrogen and electric engines under the condition of the state's active financial and legislative influence.

Regional Diversification of Rural Territories with Limited Spatial Location of Green Tourism Objects

Abstract: The relevance of research is that the process of diversification of rural entrepreneurship has its own specific conditions and features. The aim of paper is to substantiate methodological approaches to the assessment and forecasting of regional diversification of rural areas with limited spatial location of green tourism objects. Article deals with the process of regional diversification of rural territories with limited spatial placement of green tourism objects. It is proved that entrepreneurship in field of green tourism is a specific type of tourism activity, has a social, environmental and economic impact on the development of rural territories of the region.

The Prevalence of Students and Teachers’ Ideas about Global Warming and the Use of Renewable Energy Technology

Abstract: This study aims to explore the prevalence of students’ and teachers’ ideas about global warming and the use of renewable energy technology in Gorontalo, Indonesia. Employing a non-experimental quantitative approach, the data were collected from 1522 respondents and analyzed with the WINSTEPS 3.73 Rasch software. This study reports that 97.6% and 76.08% of the respondents respectively understand the concepts of global warming and renewable energy from the internet (45%) and formal education (<40%). Respondents’ level/status of education, gender, and hometown cause some differences in their ideas prevalence. High school students consider that utilizing renewable energy is not crucial; they also do not concern about global warming effects and the environment. Teachers and university students do not believe that using renewable energy can produce sustainable energy; they also question the safety of renewable energy technology. These findings indicate the needs for a renewable energy literacy program in formal education in Indonesia.

Legislative Regulation of Criminal Liability for Environmental Crimes

Abstract: The only effective mechanism in the fight against global changes and processes is a conscious attitude to the problem of the planet's population. The purpose of the study was to compare the national and international experience in combating environmental crime and offenses, to identify advantages and disadvantages, and to develop proposals for possible improvement of existing legislation and practical tools in the matter of environmental offenses in the field of nature conservation. As a result, the system of ensuring and compliance with the criminal environmental legislation of the Republic of Kazakhstan, its weaknesses and strengths, advantages and disadvantages were considered.

Modeling the Land Use Change Process on the South Coast of the Caspian Sea Using Logistic Regression and Artificial Neural Network

Abstract: The study aimed to model earth land use changing using logistic regression and multi-layer Perceptron artificial neural network in the South Coast of the Caspian Sea in Iran. Satellite Landsat images belonging to 1993, 2000, 2008 and 2017 has used. Modeling the potential of earth covering change was conducted using logistic regression and multi-layer Perceptron artificial neural network. Markov chain and a hard prediction model was used to forecast earth covering changes from 1993-2017 calibration method. Kappa coefficient results showed that regression (0.8657) has more accuracy compared to a multi-layer Percept.

Green Economy as a Paradigm of Sustainable Development of the Republic of Kazakhstan

Abstract: The aim of the paper is to analyse the green economy as a paradigm of sustainable development of the Republic of Kazakhstan. The paper found that the use of alternative energy is an integral part of the development of the green economy. It is determined that the total capacity of renewable energy sources in the world until 2024 will increase by 50%. The necessary elements of the transition to the green economy are the development of new financial instruments, namely, payments for ecosystem services, green banking, stocks and bonds, markets for the sale of intellectual property in environmental technologies.

Sustainability Evaluation of Sheep and Goat Rearing in Southern Italy. A Life Cycle Cost/Benefit Assessment

Abstract: Sheep and goat farming represent a non-negligible share of the worldwide livestock productions. Ovine rearing, although knowing time periods of growth and descents, is today gaining more interest especially with regards of milk and dairy products. This is due to the rediscovery of the economic, social and environmental potential of this type of farming and its products. This work aims to analyze goat farming and its productions using the life cycle assessment (LCA) method. LCA makes it possible to evaluate and understand the environmental impacts of livestock farming and dairy processing throughout all the phases of their production. The purpose is to highlight and localize the opportunities for reducing the environmental impacts; compare similar products to each other; evaluate and compare the effects related to different environmental and resource management policies. Two zootechnical companies, located in the province of Salerno (Italy), are investigated. The production process analyzed is precisely that of goat cheese, specifically the “Cacioricotta Cilentana”, a very well-known kind of Italian cheese. The characteristics of goat breeding and the production of Cacioricotta Cilentana are examined in this study. The similarities and differences between the two companies have been highlighted, linked to the breeding, cheese making and sale phases of the finished product. Applying the LCA approach, the environmental impacts of the production process were analyzed and quantified, according to the ReCiPe Midpoint (H) method to derive impact indicators relating to the most significant impact categories (including climate change, human toxicity, acidification, depletion of fossil resources, depletion of water resources). The evaluation highlights the critical points of the process so as to be able to suggest improvement options.

The Development of Countering Monopolization in the Electric Energy Industry

Abstract: The relevance of the topic is that countering monopolization in the economy and protecting competition is one of the important tasks of the state. The purpose of the paper is the analysis and determination of the directions of development of antimonopoly regulation in the electric energy industry in Russia. It was determined that the market is still monopolized, with rather strict regulation and significant barriers for new entrants. It is proposed to reduce these barriers for access to retail and wholesale markets for new participants, the development of digital energy for the development of competition.

Influence of Intensity of Rain Strains and Slopes on the Development of Soil Erosion under the Forest

Abstract: The purpose of this study is to determine the degree of influence of rain intensity on the soil of the tested slopes of the regional forestry. The paper analyzes the results of studies conducted in the Birsk forestry in the water protection zone. The results of studies of the water permeability of the steep and hollow slopes of the forest massif are presented. After the runoff beginning and with its increase by 1 mm, the mass of washed soil on slopes with the steepness of 15 $^\circ$/ 30 $^\circ$ reaches 6.2/23.7 t/ha on cultivated lands.