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Economy-Wide Material Flow Accounts Handbook – 2018 Edition
Economy-wide material flow accounts HANDBOOK 2018 edition Economy-wide material flow accounts flow material Economy-wide 2 018 edition 018 MANUALS AND GUIDELINES Economy-wide material flow accounts HANDBOOK 2018 edition Manuscript completed in June 2018 Neither the European Commission nor any person acting on behalf of the Commission is responsible for the use that might be made of the following information. Luxembourg: Publications Office of the European Union, 2018 © European Union, 2018 Reproduction is authorized for non-commercial purposes only, provided the source is acknowledged. The reuse policy of European Commission documents is regulated by Decision 2011/833/EU (OJ L 330, 14.12.2011, p. 39). Copyright for the photographs: Cover © Vladimir Wrangel/Shutterstock For any use or reproduction of photos or other material that is not under the EU copyright, permission must be sought directly from the copyright holders. For more information, please consult: http://ec.europa.eu/eurostat/about/policies/copyright Theme: Environment and energy Collection: Manuals and guidelines The opinions expressed herein are those of the author(s) only and should not be considered as representative of the official position of the European Commission Neither the European Union institutions and bodies nor any person acting on their behalf may be held responsible for the use which may be made of the information contained herein ISBN 978-92-79-88337-8 ISSN 2315-0815 doi: 10.2785/158567 Cat. No: KS-GQ-18-006-EN-N Preface Preface Economy-wide material flow accounts (EW-MFA) are a statistical accounting framework describing the physical interaction of the economy with the natural environment and the rest of the world economy in terms of flows of materials. -
An Overview of Istat's Environmental Accounting in the Light of Eu
An Overview of Istat’s Environmental Accounting in the Light of Eu Methodological Achievements Una visione d’insieme della contabilità ambientale dell’Istat alla luce di avanzamenti metodologici a livello europeo Cesare Costantino Istat, Direzione Centrale Contabilità Nazionale, Via Ravà 150, Roma, [email protected] Riassunto: La contabilità ambientale è una disciplina sviluppata nell’ambito degli organismi internazionali in relazione alle esigenze dello sviluppo sostenibile; essa trae origine dalla contabilità nazionale e si occupa in maniera sistematica e comprensiva del rapporto economia-ambiente. Una pluralità di conti, standardizzati in ambito europeo, consente di focalizzare aspetti specifici dell’interazione tra economia e ambiente, permettendo di confrontare i fatti economici e i fatti ambientali correlati attraverso un sistema coerente di definizioni e classificazioni. La produzione dell’Istat risponde alle esigenze conoscitive del paese e degli organismi internazionali, in particolare comunitari; in linea con la strategia europea per la contabilità ambientale, essa è a regime per quanto concerne la MFA, la NAMEA e l’EPEA, i conti a più elevata priorità. Keywords: economy-environment interaction, SEEA, DPSIR, MFA, NAMEA, EPEA. 1. Sustainable development strategy and environmental accounting Sustainable development calls for a variety of changes in the functioning of society. Innovations are needed involving different aspects such as e.g. production and consumption patterns and mechanisms for determining social choices. New statistical information is needed as well, to support decisions by institutions, enterprises and individuals, being clear that it is essential to integrate the institutional, economic, social and environmental dimensions of sustainable development. In Italy the importance of integrating economic and environmental aspects has been emphasized in the political agenda since the ’nineties. -
Management and Finance in a “Flat World” Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu 2018, T
The WSB University in Poznan Research Journal 2018, Vol. 79, No. 2 Management and Finance in a “Flat World” Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 2018, t. 79, nr 2 Zarządzanie i finanse w „płaskim świecie” redakcja naukowa Wiesława Caputa Wydawnictwo Wyższej Szkoły Bankowej w Poznaniu Poznań 2018 The WSB University in Poznan Research Journal 2018, Vol. 79, No. 2 Management and Finance in a “Flat World” edited by Wiesława Caputa The WSB University in Poznan Press Poznan 2018 Komitet wydawniczy / Editorial Board Przewodniczący / Chair: prof. zw. dr hab. Józef Orczyk Członkowie / Members: dr hab. Władysław Balicki, prof. WSB w Poznaniu, dr hab. Arnold Bernaciak, prof. WSB w Poznaniu, dr Piotr Dawidziak, dr hab. Marek Dylewski, prof. WSB w Poznaniu, dr hab. Sławomir Jankiewicz, prof. WSB w Poznaniu, Grażyna Krasowska-Walczak (dyrektor Wydawnictwa WSB w Poznaniu / Director of the WSB University in Poznan Press), dr Alicja Kaiser, dr hab. inż. Tadeusz Leczykiewicz, prof. WSB w Poznaniu, dr hab. Magdalena Majchrzak, prof. WSB w Poznaniu, Andrzej Małecki (sekretarz / Secretary), dr hab. Ilona Romiszewska, prof. WSB w Poznaniu, dr Łukasz Wawrowski, prof. zw. dr hab. Stanisław Wykrętowicz, dr Maria Zamelska Rada naukowa / Scientific Advisory Board prof. dr hab. Przemysław Deszczyński (Polska), dr hab. Marek Dylewski, prof. WSB w Poznaniu (Polska), prof. dr hab. Beata Filipiak (Polska), dr hab. inż. Tadeusz Leczykiewicz, prof. WSB w Poznaniu (Polska), prof. dr hab. Jan Szambelańczyk (Polska), doc. Ing. Emília Zimková PhD (Słowacja), doc. Ing. Peter Krištofík PhD (Słowacja), prof. Sergiy Gerasymenko DSc (Ukraina), prof. dr Bernt Mayer (Niemcy), prof. dr Franz Seitz (Niemcy), prof. J. -
ISO 26000:2010 (Traducción Oficial) © ISO 2010 ISO 26000:2010 (Traducción Oficial)
NORMA ISO INTERNACIONAL 26000 Traducción oficial Official translation Primera edición 2010-11-01 Traduction officielle Guía de responsabilidad social Guidance on social responsibility Lignes directrices relatives à la responsabilité sociétale Publicado por la Secretaría Central de ISO en Ginebra, Suiza, como traducción oficial en español avalada por el Translation Management Group, que ha certificado la conformidad en relación con las versiones inglesa y francesa. Número de referencia ISO 26000:2010 (traducción oficial) © ISO 2010 ISO 26000:2010 (traducción oficial) PDF – Exoneración de responsabilidad El presente fichero PDF puede contener pólizas de caracteres integradas. Conforme a las condiciones de licencia de Adobe, este fichero podrá ser impreso o visualizado, pero no deberá ser modificado a menos que el ordenador empleado para tal fin disfrute de una licencia que autorice la utilización de estas pólizas y que éstas estén instaladas en el ordenador. Al descargar este fichero, las partes implicadas aceptan de hecho la responsabilidad de no infringir las condiciones de licencia de Adobe. La Secretaría Central de ISO rehusa toda responsabilidad sobre esta cuestión. Adobe es una marca registrada de Adobe Systems Incorporated. Los detalles relativos a los productos software utilizados para la creación del presente fichero PDF están disponibles en la sección General Info del fichero. Los parámetros de creación PDF han sido optimizados para la impresión. Se han adoptado todas las medidas pertinentes para garantizar la explotación de este fichero por los comités miembros de ISO. En la eventualidad poco probable de surgir un problema de utilización, sírvase comunicarlo a la Secretaría Central en la dirección indicada a continuación. -
Environmental Management - Vocabulary รายละเอียดใหเปนไปตามมาตรฐาน ISO 14051 : 2011 ขอ 2
หน้า ๑๑ เล่ม ๑๓๐ ตอนพิเศษ ๑๘๘ ง ราชกิจจานุเบกษา ๒๔ ธันวาคม ๒๕๕๖ ประกาศกระทรวงอุตสาหกรรม ฉบับที่ ๔๕๘๒ (พ.ศ. ๒๕๕๖) ออกตามความในพระราชบัญญัติมาตรฐานผลิตภัณฑ์อุตสาหกรรม พ.ศ. ๒๕๑๑ เรื่อง กําหนดมาตรฐานผลิตภัณฑ์อุตสาหกรรม การจัดการสิ่งแวดล้อม : บัญชีต้นทุนการไหลของวัสดุ : กรอบทั่วไป อาศัยอํานาจตามความในมาตรา ๑๕ แห่งพระราชบัญญัติมาตรฐานผลิตภัณฑ์อุตสาหกรรม พ.ศ. ๒๕๑๑ รัฐมนตรีว่าการกระทรวงอุตสาหกรรมออกประกาศกําหนดมาตรฐานผลิตภัณฑ์อุตสาหกรรม การจัดการสิ่งแวดล้อม : บัญชีต้นทุนการไหลของวัสดุ : กรอบทั่วไป มาตรฐานเลขที่ มอก.14051 - 2556 ไว้ ดังมีรายการละเอียดต่อท้ายประกาศนี้ ทั้งนี้ ให้มีผลตั้งแต่วันประกาศในราชกิจจานุเบกษาเป็นต้นไป ประกาศ ณ วันที่ ๔ พฤศจิกายน พ.ศ. ๒๕๕๖ ประเสริฐ บุญชัยสุข รัฐมนตรีว่าการกระทรวงอุตสาหกรรม มอก. 14051-2556 ISO 14051 : 2011 (E) มาตรฐานผลิตภัณฑอุตสาหกรรม การจัดการสิ่งแวดลอม : บัญชีตนทุนการไหลของวัสดุ : กรอบทั่วไป 0. บทนํา มาตรฐานนี้มีจุดมุงหมายเพื่อเสนอกรอบในการจัดทําบัญชีตนทุนการไหลของวัสดุ ซึ่งเปนเครื่องมือการจัดการที่ ชวยใหองคกรเกิดความเขาใจมากขึ้นเกี่ยวกับการใชวัสดุและพลังงานที่จะมีผลตอไปถึงเรื่องสิ่งแวดลอมและการเงิน และชวยแสวงหาโอกาสที่จะปรับปรุงสิ่งแวดลอมและการเงินจากการเปลี่ยนแปลงวิธีการปฏิบัติงานดังกลาว บัญชีตนทุนการไหลของวัสดุชวยสงเสริมการใชวัสดุและพลังงานใหมีความโปรงใสมากขึ้นโดยผานการพัฒนา แบบจําลองการไหลของวัสดุที่มีการติดตามและวัดปริมาณการไหลของวัสดุและวัสดุคงเหลือขององคกรนับเปน หนวยทางกายภาพ พลังงานสามารถนับรวมเปนวัสดุหรือแยกรายงานเชิงปริมาณตางหากโดยวิธีใดวิธีหนึ่งในบัญชี ตนทุนการไหลของวัสดุ ตนทุนตาง ๆ ที่เกิดขึ้นและ/หรือ ที่เกี่ยวของกับวัสดุและพลังงานตองมีการรายงานเชิง ปริมาณตามการไหลเหลานั้นโดยเฉพาะมาตรฐานเนนการเปรียบเทียบตนทุนที่เกี่ยวของกับผลิตภัณฑและตนทุน -
Sustainable Consumption and Production - Development of an Evidence Base
Sustainable Consumption and Production - Development of an Evidence Base. Project Ref.: SCP001 Resource Flows Sustainable Consumption and Production - Development of an Evidence Base Appendix to Final Project Report Appendix SCP001 1/196 Projec Ref.: SCP001 Resource Flows May 2006 Appendix SCP001 2/196 Contents I Review of Resource Flow Studies (Section 4) 6 I.1 Specific assessment requirements 6 I.1.1 General Methodological Procedure 6 I.1.2 Assessment Criteria 7 I.1.3 The Scorecard System 12 I.2 Characteristics of General MFA Methodologies 15 I.3 Detailed Assessment Results 19 I.3.1 Economy-wide Material Flow Analysis 19 I.3.2 Bulk Material or Material System Analysis – The Biffaward Series 31 I.3.3 Analysis of Material Flows by Sector: NAMEAs, Generalised Input-Output Models, and Physical Input-Output Analysis 35 I.3.4 Life Cycle Inventories 47 I.3.5 Substance Flow Analysis 54 I.3.6 Hybrid Methodologies 61 I.4 Environmental Impact Assessments 66 I.5 Policy Analysis 73 I.6 Discussion of Study by Van der Voet et al. (2005) 77 II Review of Biffaward Studies (Section 5) 79 II.1 Tables: Detailed assessment criteria, policy agendas, list of Biffaward studies 79 II.2 Assessment notes made for each study 87 III Development of an Indicator for Emissions and Impacts associated with the Consumption of Imported Goods and Services (Section 6) 152 III.1 Specific assessment requirements 152 III.2 Review of existing approaches described in the literature 155 III.2.1 Studies not involving input-output calculations 155 III.2.2 Studies involving input-output -
Indicators Based on Material Flow Analysis/Accounting (MFA) and Resource Productivity
Indicators based on Material Flow Analysis/Accounting (MFA) and Resource Productivity Yasuhiko Hotta Institute for Global Environmental Strategies (IGES), Japan Chettiyappan Visvanathan Asian Institute of Technology 01 Outline of indicators The global consumption of natural resources is soaring, especially in rapidly industrialising economies. This increasing demand is depleting the natural resource stocks and is also a major driver for other environmental problems, including climate change and the loss of biodiversity. Efficient resource use has become an issue for policy makers in their efforts to realise sustainable resource management. Keeping an account of the resource inputs, extraction and consumption, as well as analysing the outputs (as waste) is a fundamental need when planning resource efficiency and conservation. Material Flow Analysis/Accounting (MFA) is an analytical method of quantifying flows and stocks of materials or substances in a well-defined system. MFA can be applied at several levels, such as product, regional and national economy level. The accounting may be directed at selected substances and materials, or at total material input, output and throughput (Figure 1). Nevertheless, all of these analyses use the accounting of material inputs and outputs of processes in a quantitative manner, and many of them apply a system or chain perspective. Factsheets Series on 3R Policy Indicators This project is conducted by the Asia Resource Circulation Policy Research Group, a collaborative research group focused on policy research on 3R promotion in Asia; coordinated by IGES with input from researchers from IGES, IDE-JETRO, NIES, University of Malaya, Asia Institute of Technology, Bandung Institute of Technology, Tokyo Institute of Technology and UNCRD. -
2012-01 (Adobe Reader)
Turinys STANDARTIZACIJA ........................................................................................ 5 IÐLEISTI LIETUVOS STANDARTAI IR KITI LEIDINIAI ............................................ 5 NETEKÆ GALIOS LIETUVOS STANDARTAI IR KITI LEIDINIAI ............................. 15 NETEKSIANTYS GALIOS LIETUVOS STANDARTAI IR KITI LEIDINIAI ................. 19 SIÛLOMA SKELBTI NETEKSIANÈIAIS GALIOS ORIGINALIUOSIUS LIETUVOS STANDARTUS .................................................................................. 20 TARPTAUTINIØ IR EUROPOS ÁSTAIGØ BEI ORGANIZACIJØ STANDARTAI IR KITI LEIDINIAI, KURIUOS DEPARTAMENTAS GAVO GRUODÞIO MËN. ....... 21 TARPTAUTINËS STANDARTIZACIJOS ORGANIZACIJOS STANDARTAI IR KITI LEIDINIAI .................. 21 TARPTAUTINËS ELEKTROTECHNIKOS KOMISIJOS STANDARTAI IR KITI LEIDINIAI ...................... 27 RATIFIKUOTI EUROPOS STANDARTIZACIJOS KOMITETO STANDARTAI IR KITI LEIDINIAI ............... 28 RATIFIKUOTI EUROPOS ELEKTROTECHNIKOS STANDARTIZACIJOS KOMITETO STANDARTAI IR KITI LEIDINIAI .................................................................................................. 32 RATIFIKUOTI EUROPOS TELEKOMUNIKACIJØ STANDARTØ INSTITUTO STANDARTAI IR KITI LEIDINIAI .................................................................................................. 33 REDAKCINË KOLEGIJA Redagavo A. Treèiokaitë Maketavo A. Skomskienë 2012-01-09 © Lietuvos standartizacijos departamentas, 2012 Lietuvos standartizacijos departamento BIULETENIS 2012 Nr. 1 VILNIUS, 2012 Lietuvos standartizacijos departamentas -
Linkage-Based Frameworks for Sustainability Assessment: Making a Case for Driving Force-Pressure-State-Exposure- Effect-Action (DPSEEA) Frameworks
Sustainability 2009, 1, 441-463; doi:10.3390/su1030441 OPEN ACCESS sustainability ISSN 2071-1050 www.mdpi.com/journal/sustainability Article Linkage-Based Frameworks for Sustainability Assessment: Making a Case for Driving Force-Pressure-State-Exposure- Effect-Action (DPSEEA) Frameworks Bushra Waheed, Faisal Khan * and Brian Veitch Faculty of Engineering and Applied Science, Memorial University, St. John’s, Newfoundland, A1B 3X5, Canada; E-Mails: [email protected] (B.W.); [email protected] (B.V.) * Author to whom correspondence should be addressed; E-Mail: [email protected]; Tel.: +1-709-737-8939; Fax: +1-709-737-4042 Received: 18 June 2009 / Accepted: 5 August 2009 / Published: 10 August 2009 Abstract: The main objective of this paper is to discuss different approaches, identify challenges, and to select a framework for delivering effective sustainability assessments. Sustainable development is an idealistic concept and its assessment has always been a challenge. Several approaches, methodologies and conceptual frameworks have been developed in various disciplines, ranging from engineering to business and to policy making. The paper focuses mainly on various linkage-based frameworks and demonstrates that the driving force-state-exposure-effect-action (DPSEEA) framework can be used to achieve sustained health benefits and environmental protection in accordance with the principles of sustainable development, especially because of its resemblance to the environmental risk assessment and management paradigms. The comparison of linkage- based frameworks is demonstrated through an example of sustainability in a higher educational institution. Keywords: sustainability; life-cycle analysis; multi-criteria decision-making; indices; linkage-based framework; DPSEEA Sustainability 2009, 1 442 1. Introduction 1.1. -
Dutch Data Center Standards Guide a Dynamic Document to Provide an Overview of All Data Center Standards
— Dutch data center 2020 Standards guide Why data center standards are key for quality, sustainability and time to market while maintaining continuous growth in digitisation Content 1 The digital economy is the economy 2 Data Center standards 3 Dutch DC standards breakdown and drilldown - Appendices; about, further reading, colophon About Dutch Data Center Standards Guide A dynamic document to provide an overview of all data center standards The purpose of this Dutch Data Center Standards Guide is to provide a good summary of the available standards concerning Data Centers with a special focus on the Netherlands. This is a dynamic guide which will be continually edited and updated. We also realise that this document is far from complete and it is our goal to expand this document in time. This is the first version of this guide and was published January 2020. We are open to any remarks, corrections and suggestions. If you have any please do contact us via the email [email protected]. THE DIGITAL ECONOMY IS 1. THE ECONOMY 1. Everything is data driven Everything is data driven The world is rapidly changing due to digital transformation 1. The digital economy is the economy More and more revenue through digitisation: top priority to go along with By 2022, more than 60% of global GDP1 will be digitized with growth in every industry, driven by digitally enhanced offers, operations and relationships. Management of each organisation must place digital transformation at the top of their priority list. All that happens online originates from data centers. Figure: Digital Economy Model - DDA, DHPA, ISPConnect, The METISfiles, 2020 1. -
Dematerialization and Capital Maintenance: Two Sides of the Sustainability Coin
A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Bartelmus, Peter Working Paper Dematerialization and capital maintenance: Two sides of the sustainability coin Wuppertal Papers, No. 120 Provided in Cooperation with: Wuppertal Institute for Climate, Environment and Energy Suggested Citation: Bartelmus, Peter (2002) : Dematerialization and capital maintenance: Two sides of the sustainability coin, Wuppertal Papers, No. 120, Wuppertal Institut für Klima, Umwelt, Energie, Wuppertal, http://nbn-resolving.de/urn:nbn:de:bsz:wup4-opus-13592 This Version is available at: http://hdl.handle.net/10419/49124 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. www.econstor.eu Wissenschaftszentrum Kulturwissenschaftliches Nordrhein-Westfalen Institut Institut Arbeit Wuppertal Institut für und Technik Klima, Umwelt, Energie GmbH Peter Bartelmus* Dematerialization and Capital Maintenance: Two Sides of the Sustainability Coin Papers No. -
Lista Mensal De Julho 2011
Publicação oficial do IPQ, enquanto Organismo Nacional de Normalização lista mensal julho 2011 A presente -publicação tem por objectivo : - A divulgação das Normas Portuguesas recentemente editadas e anuladas, bem como das Normas Europeias ad optadas como Normas Portuguesas, e das Normas Europeias e Internacionais publicadas e já disponíveis. - A divulgação pública dos projectos de Normas Portuguesas, Europeias e Internacionais, com vista à obtenção durante o período de inquérito público dos p ontos de vista e contribuições nacionais que possam ser considerados na sequente elaboração, aprovação e homologação das Normas. - A divulgação de propostas de novos trabalhos de normalização europeia e internacional, para que se possa obter, durante o período de inquérito público, os pontos de vista e as contribuições nacionais. - A divulgação da edição e anulação de outros documentos normativos. ÍNDICE 1. Normas Portuguesas 1.1 Normas Portuguesas publicadas ……………………………………………………………………….3 1.2 Normas Portuguesas anuladas ………………………………………………………………………….5 1.3 Normas Portuguesas em re -exame ………………………………………………………………….…7 1.4 Normas Europeias adoptadas …………………………………………………………………………..8 2. Normas Europeias Publicadas 2.1 CEN …………………………………………………………………………………………………………..9 2.2 CENELEC ……………………………………………………………………………………………………13 2.3 CEN/CENELEC ……………………………………………………………………………………….…….15 2.4 ETSI ………………………………………………………………………………………………………… 16 3. Normas Internacionais publicadas IEC ………………………………………………………………………………………………………………17 ISO 18 4. Projectos de normas portuguesas 4.1