...reforestation and empower local communities living around the forest. 2. Implementing carbon accounting in business process, help the government's program to reduce air pollution, mainly caused by the industries. 1. Firms relatively more competitive by cost reduction. 2. By reporting carbon accounting in CSR reporting, the stakeholders will give their positive views for the company, which then will bring economic benefits. Improved health quality from reduced air pollution Reduced risk from natural disaster caused by human activities Generating job opportunities from infrastructure projects funded by the REDO How Carbon Accounting is Implemented World biggest emitter: Indonesia (15th) Australia (16th). (Carbon Dioxide Information Analysis Center, 2008) No settled standard on accounting carbon at that time. Australis is one of the country which has sophisticated carbon accounting standard “National Carbon Accounting Standard System” The rapid change of accounting treatment of carbon in another country contarst with Indonesia. The withdrawn of IFRIC 3 on June 2005 potential volatility arising from recognising changes in the value of revalued allowances (intangible assets) in equity but movements on the provision for emissions in the income statement. A. Biomass classification B. Annual Land Cover Change C. Forest Disturbance Classes D. Carbon Mass Estimation Some fact.. • Tropical deforestation contributes about 20% of GHG...
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...requirement, we are assigned the topic “Carbon Accounting” by our course teacher for accomplishing our report. 1.2 Objectives of the report ➢ To attain the skill of report writing. ➢ To achieve deep knowledge about Carbon Accounting. ➢ To fulfill the partial requirement of our course of Accounting for Managers. 1.3 Methodology of the report This study was a descriptive research where we have been analyzed mainly secondary data to understand the Carbon Accounting and its application. All the data has gathered for report writing during term. Information collected to furnish this report is mainly from secondary in nature such as related books, journals, periodicals and Websites etc. 1.4 Limitations of the report We have tried our level best to find out the opportunity of work for overcoming the limitation but due to shortage of time, official compulsion and lack of availability of required data it was not possible to collect huge information about the topic. Other limitation is our report is mostly text based. 1.5 What is Carbon Accounting? Carbon accounting refers generally to processes undertaken to "measure" amounts of carbon dioxide equivalents emitted by an entity. It is used by nation states, corporations and individuals. It is the process of measuring, monitoring, benchmarking and reporting an organization Greenhouse Gas Emissions in a defined reporting period. Carbon Accounting is not is a greener form of financial accounting. 1.6 What is the Issue? The recognition...
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...Emissions Trading and Carbon Credit Accounting for Sustainable Energy Development With Focus on India A. N. Sarkar Senior Professor (International Business), Asia-Pacific Institute of Management, New Delhi, India Abstract Global climate change is inextricably linked with the enhanced build-up of greenhouse gases. Emissions- trading in the form of carbon credits or CERs is opening up a new vista of trade opportunities with prospect for gradual reduction of emissions particularly by the developed nations under Annexure-I categories. Various national and international programmes undertaken by the government and voluntarily by the non-government agencies have positively impacted on progressive reduction of emissions in many parts of the world. The paper highlights the emerging issues linked to the modalities of emission-trading, together with scope for developing sound accounting procedures for trading carbon credits. Paper discusses the opportunities for developing a sound marketing system of carbon credits with built-in efficiency in transactions, accountability and transparency in reporting systems with focus on India. Paper also GMJ,VOL 4,ISSUE 1 & 2, JANUARY - DECEMBER 2010 underlines the need to comply with the Global Accounting Standards, Tax Planning, access to Multi-commodity Exchange Market, certification, verification and enforcement procedures for proper execution of emission-trading initiatives aimed at achieving carbon neutrality. The aspects of Carbon management with...
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...FORMS OF CARBONS ✓ APPLICATIONS Carbon from Latin: carbo "coal" is the chemical element with symbol C and atomic number 6. As a member of group 14 on the periodic table, it is nonmetallic and tetravalent—making four electrons available to form covalent chemical bonds. There are three naturally occurring isotopes, decaying with a half-life of about 5,730 years. Carbon is one of the few elements known since antiquity. There are several allotropes of carbon of which the best known are graphite, diamond, and amorphous carbon. The physical properties of carbon vary widely with the allotropic form. For example, diamond is highly transparent, while graphite is opaque and black. Diamond is among the hardest materials known, while graphite is soft enough to form a streak on paper (hence its name, from the Greek word "to write"). Diamond has a very low electrical conductivity, while graphite is a very good conductor. Under normal conditions, diamond has the highest thermal conductivity of all known materials. All carbon allotropes are solids under normal conditions with graphite being the most thermodynamically stable form. They are chemically resistant and require high temperature to react even with oxygen. The most common oxidation state of carbon in inorganic compounds is +4, while +2 is found in carbon monoxide and other transition metal carbonyl complexes. The largest sources of inorganic carbon are limestones, dolomites and carbon dioxide...
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...DISCUSSION: Initially, to arrive at the final structure that I did, I looked at our Mass Spectrometer read out, and discovered that my Molecular Ion had a mass to charge ratio of 146. I then looked at the readout that I obtained from the Infrared Spectrometer, and noted that I had a C=O stretch at about 1677 cm-1, and also the indicative peaks of a benzene ring at about 1599 cm-1 and 1454 cm-1. Also at around 3065 cm-1 we see the absorbance indicative of sp2 hybridized Carbons bound to Hydrogen. And at approximately 2943 cm-1 the absorbance indicative of sp3 hybridized Carbons bound to Hydrogen. There is also a very strong absorbance at 761 cm-1 which is indicative of an ortho substituted Benzene ring. Then when looking at the 1H NMR it is...
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...existence of God and eternal life though the study of nature. Romans 1:20 "For since the creation of the world God's invisible qualities--his eternal power and divine nature--have been clearly seen, being understood from what has been made, so that men are without excuse." You want to find God then look no further than the heavens, study the stars, the life and death of the Suns of God. How does a Son(Sun) of God become flesh? One of the last elements a Star produces before it dies is the carbon atom. As Stars go Supernova these atoms explode out into the Universe. We are carbon based life forms. Meaning the very carbon atoms that make up our being only came into being through the death throes and final ANNILIATION of Suns of God. So like The character of Jesus,Thor and Heracles, we are Suns of God made flesh. Revelation 13:18 In this situation wisdom is needed. Let the person who has insight figure out the number of the beast, because it is a human number. The beast's number is 666. The carbon atom is the 6th most abundant element in the...
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...Silicon Silicon is an element in the periodic table. Silicon is a metalloid, which means it has both properties of a metal and non-metal, so it is a member of Group 14(IVA)/the carbon family. Its atomic number is 14, its atomic mass is 28.0855 and its density is 2.65g/cm3. Silicon is a solid at room temperature with a boiling point of 3265⁰ C and a melting point of 1414⁰ C. Silicon exists in two allotropic forms, which means it has two forms that have different physical and chemical properties. The amorphous form is a brown powder and the crystalline form has a metallic luster and a grayish colour. Silicon is very hard, very brittle and is a semiconductor, meaning it is able to allow an electrical current pass through it better than a non-conductor, like glass or rubber, but not as good as a conductor, like copper or aluminum. Silicon always occurs as a compound, so it is always combined with other elements. Silicon dioxide is the most abundant compound in the earth’s crust, most commonly taking the form of sand. This compound is used in the manufacture of glass and bricks, paper and rubber, as a food additive, as an insulating material, in cosmetics, and many more! The compound of silicon with other elements like boron, gallium or arsenic is used in the making of electronic devices such as transistors, rectifiers, microchips, etc. Silicon carbide is one of the hardest substances known which can be used as an abrasive or as a refractory material. Silicones, which include silicon...
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...ABC Inc. 72 Colonnade Parkway Atlanta, GA 37158-4132 Mr. Stan Anderson 2425 South Park Blvd Stockbridge, GA 30013 Dear Mr. Anderson, Thank you for contacting ABC Inc. on July 12 regarding your Dale Jr. Replica Go-Kart. We want to ensure customer satisfaction with premium products and quality service. ABC Inc. six month warranty covers all engine parts and service with proper maintenance of the go-kart’s engine. The owner’s manual states for the warranty to be in effect: Use SAE 30 oil at engines proper level to avoid a burnt engine and change oil every fifteen hours. ONLY use regular unleaded gasoline. Tap paper filter gently to clean. Water and compressed air will damage the filter. An inspection by our service department found 5W30 oil and an alcohol based gas had been used and the paper air filter was washed. The combination of the wrong oil and gas has damaged your engine and repairs are unable to be covered by the warranty. Our service department can repair the go-kart’s engine at cost and replace the air filter free of charge. Any repairs performed are guaranteed for 60 days. ABC Inc. is certain our technicians can have your engine running like new. They will also provide you with a detailed maintenance plan for your karts engine and answer any other questions. Please contact the service department at 404-555-2112 to advise on how you would like to proceed. We want this resolved as soon as possible so you can once again enjoy...
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...organic material liquefies during the heating event, converting to hydrocarbon in the process. The first hydrocarbons to form are called Kerogen, which consists of carbon (69–80%), hydrogen (7-11%), Nitrogen (1.25-2.5%), Sulfur (1-8%) and Oxygen (9-17%). Kerogen becomes crude oil when the oxygen and nitrogen are removed in some manner. The Petroleum System consists of a mature source rock, migration pathway, reservoir rock, trap and seal. Appropriate relative timing of formation of these elements and the processes of generation, migration and accumulation are necessary for hydrocarbons to accumulate and be preserved. The formation of hydrocarbon liquids from an organic rich source rock with kerogen and bitumen to accumulates as oil or gas. Generation depends on: the presence of organic matter rich enough to yield hydrocarbons, adequate temperature, and sufficient time to bring the source rock to maturity. Pressure and the presence of bacteria and catalysts also affect generation. Generation is a critical phase in the development of a petroleum system. Petroleum Generation:- A source rock is one rich in organic matter which heated sufficiently, will generate oil or gas. Rocks of marine origin tend to be oil prone. During the oil generation process, and simultaneous with the increase of the hydrocarbon/noncarbonate carbon ratio, the composition of the shale normal paraffins and naphthenes boiling above 325°C gradually changes and eventually becomes very similar to that of the waxy...
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...Elements of the Periodic Table Krystal Fauvie CHM110 Monday June 10, 2013 Tobey Tam Elements of the Periodic Table Elements The two elements that will be discussed are Iron (FE) and Potassium (K). The paper will discuss the periodic nature and properties of each of these elements, where each are categorized on the periodic table and how each is classified. The importance of each of these elements in nature and its use. Any drawbacks with the elements will also be discussed. Periodic Nature and Properties The first element is Iron (Fe) its atomic number is 26, it is silver in color, a lustrous metal and is a very magnetic solid. Iron is very strong and malleable. It has a very high melting point of 2800 °F and a boiling point of 5182 °F. (Winter, 1993-2012) The atomic mass of Iron is 55.87 and has a density of 7.87g/cc. It is in the transition metal category of the periodic table. Iron has very high oxidation properties and when exposed to air will react with the oxygen and form rust. The second chemical element that will be discussed is potassium (K). Potassium’s atomic number is 19, its atomic weight is 39.0983. It has a boiling point of 146.08 °F, a melting point of 1398 °F and a density of856 kg m-3. (Winter, Web Elements, 1993-2012) Potassium like iron is a silvery white color and is in the alkali metal group on the periodic table and oxidizes very quickly. It is very reactive and the least dense known metal. Importance in Nature Iron is found in nature...
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...very similar in their functions and creating an end product as well as there are a variety of differences between them. First we need to look at photosynthesis, which is the process by which plants, algaes and cyanobacteria absorb sun light and convert it to sugar. In the photosynthesis processes, the plant absorbs the sun light then in complex processes converts the intake of carbon dioxide to the end results to sugar (carbohydrates) and releases water and oxygen. The oxygen is what humans and all living animals use to survive and breathe in. Humans and animals release the carbon dioxide which is what the plants absorb in with as well as the light rays from the sun. According to Mader, “if the amount of carbohydrate were instantly converted to coal, and the coal loaded into standard railroad cars (each car holding about 50 tons), the photosynthesizers of the biosphere would fill more than 100 cars per second with coal” (2010, p.86). During my research on semiconductor-based solar cell energy, I found that the solar cell energy is capture in about the same means that the plants absorb light rays and carbon dioxide. The solar cells are made up of usually silicone. In 2010, Heindl stated, “the second most abundant element in earth`s crust, silicon has the advantage, of being available in sufficient quantities, and additionally processing the material does not burden the environment” (e.g., Heindl, 2010, para. 3). With the layers of semiconductor, positive and negative side charged...
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...Dictionary says Symbiosis means "any interdependent or mutually beneficial relationship between two persons, groups, etc.".But do I really belong to that category? I have many faces - red , green , blue,white and so on.Am I myself aware of those faces?Sometimes yes and most of the times no!They keep on changing like masks.They make me puzzled. I remember once I dreamt of being a carbon atom where my face goes for substitution reaction.Perhaps that was an overdose of organic chemistry in the early years of your life when you just begin to "make" masks.But now I find how true that was.Now I can make,wear and sell masks.My faces are not individuals, some of them like parasites.Creeping creatures who constantly struggle with each other, in an unending endevour to defame each other.And not only this, I sometimes even forget which one is my real face?May be that lies below all these masks!!And why is it so shy to make its presence felt ?May be because the new faces are so much overpowering.But sometimes when in the lonly hours I look at myself I feel desperate, desparate to tear off all those .None of the faces are in symbiosis, none of the faces want each other.How true that is when we see things around us.I may sound skeptic.I may sound pessimistic.But isnt that true?We all have faces, we all are constantly struggling to project the best face.Illusion, they say sometimes makes you happy.True.We human beings are living life in a kind of illusion.We are utmost sensitive to our own...
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...1. Pollan means that with so many contradicting facts being thrown at people, instead of doing what is right people want to be told what to buy. So if a commercial or someone tells us a fact about a certain food to make it seem healthy people will buy it. People will hesitate from just doing what is right like eating balanced will let someone pursued them into buying something that actually isn’t that healthy for them. This is how the question has become confusing. 2. Pollan means that nationwide we are obsessed with the fact of looking healthy instead of actually being healthy. I completely agree with this because people base what they buy off of what it is supposed to make them look like instead of just plane eating right and exercising. 3. Pollan thinks this because “it never would have happened in a culture in possession of deeply rooted tradition of food and eating”. We are more vulnerable because we are so ethnically and culturally different. We as Americans have no massive religious and cultural ties to food so it makes us more vulnerable to be persuaded into eating no necessarily healthy things. 4. The American Paradox is the people here that are unhealthy and are obsessed with the idea of being or becoming healthy. The French paradox is a healthy group of people that live and eat in ways that we look at as unhealthy. 5. An omnivore eats both other animals and plants. 6. The omnivore’s dilemma is that as omnivore’s we have such a huge selection of possible items...
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...Used Cartons, Plastics and Sachets as an Additive of the Production of Hollow Blocks A Research Paper Presented to Cebu City National Science Highschool Salvador St. Labangon, Cebu City In partial fulfillment Of the requirements of Gen Sci Subject Submitted by: Bacatan, Niña Faye U. Bajarias, Therese Grace S. Dinglasa, Ericka Minette M. August 2014 Table of Contents: Chapter 1 Introduction Background of the Study Plastic material is any of a wide range of synthetic or semi-synthetic organic solids that are moldable. Plastics are typically organic polymers of high molecular mass, but they often contain other substances. The vast majority of these polymers are based on chains of carbon atoms alone or with oxygen, sulfur, or nitrogen as well. A sachet is a small disposable bag or pouch, mad from plastic, tin foil, or mylar, often used to contain single-use quantities of foods or consumer goods such as shampoo. Used cartons are boxes usually made of paperboard and sometimes of corrugated fiberboard. Many types of cartons are used in packaging. This three materials are one of the causes in having pollution in our community. More trashes are produced including the three of this. To lessen the trashes in the community researchers figure out the three materials: used cartons, plastics and sachets can be an additive of the production of hollow blocks. Statement of the Problem: This study aims to test if used cartons, plastics, and sachets can be...
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...properties include melting, transition to a gas, change of strength, change of durability, changes to crystal form, textural change, shape, size, colour, volume and density. An example of a physical change is the process of tempering steel to form a knife blade. A steel blank is repeatedly heated and hammered which changes the hardness of the steel, its flexibility and its ability to maintain a sharp edge. Methods Heating and cooling Many elements and some compounds change from solids to liquids and from liquids to gases when heated and the reverse when cooled. Some substances such as iodine and carbon dioxide go directly from solid to gas in a process called sublimation. Magnetism Ferro-magnetic materials can become magnetic. The process is reversible and does not affect the chemical composition. Crystallisation Many elements and compounds form crystals. Some such as carbon can form several different forms including diamond, graphite, graphene and fullerenes includingbuckminsterfullerene. Crystals in metals have a major effect of the physical...
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