Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the d...Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.展开更多
The objective of this study was to reduce the environmental impacts of used frying oil waste through the production of biodiesel. A 22 factorial planning has been used to evaluate the influences of alcohol/oil and rea...The objective of this study was to reduce the environmental impacts of used frying oil waste through the production of biodiesel. A 22 factorial planning has been used to evaluate the influences of alcohol/oil and reaction time on the biodiesel production yield. The optimal condition to produce the biodiesel has been found by use of the response surface methodology and analysis of variance to obtain the fitting model. This study was conducted in Campinas city, Brazil, where were collected the waste oil. An analysis of ecological cost also has been developed. Cooking oils collected from Campinas homes were mixed with ethanol in planned proportions （1：9, 1：7 and 1：5） and were transesterified at 60 ℃ and planned reaction times （30, 60 or 90 min）, in order to obtain biodiesel, using 0.1% NaOH as a catalyst. The results of the physical-chemical analyses demonstrated that the biodiesels obtained possessed characteristics close to those required by Brazilian standards. This fuel could be used in fleets of buses, trucks and machines, or even sold to fuel distributors, which results in a solving between US$0.8 and US$4.5 millions. Thus, Campinas would gain environmental credits and become a sustainable city.展开更多
文摘Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.
文摘The objective of this study was to reduce the environmental impacts of used frying oil waste through the production of biodiesel. A 22 factorial planning has been used to evaluate the influences of alcohol/oil and reaction time on the biodiesel production yield. The optimal condition to produce the biodiesel has been found by use of the response surface methodology and analysis of variance to obtain the fitting model. This study was conducted in Campinas city, Brazil, where were collected the waste oil. An analysis of ecological cost also has been developed. Cooking oils collected from Campinas homes were mixed with ethanol in planned proportions （1：9, 1：7 and 1：5） and were transesterified at 60 ℃ and planned reaction times （30, 60 or 90 min）, in order to obtain biodiesel, using 0.1% NaOH as a catalyst. The results of the physical-chemical analyses demonstrated that the biodiesels obtained possessed characteristics close to those required by Brazilian standards. This fuel could be used in fleets of buses, trucks and machines, or even sold to fuel distributors, which results in a solving between US$0.8 and US$4.5 millions. Thus, Campinas would gain environmental credits and become a sustainable city.
