Merem E.C. Environmental accounting for oil and natural gas: a North American case study of Canada and the southeast of the United States (Lewiston, 2010). - ОГЛАВЛЕНИЕ / CONTENTS
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ОбложкаMerem E.C. Environmental accounting for oil and natural gas: a North American case study of Canada and the southeast of the United States / with a foreword by W.M.Harris. - Lewiston: Edwin Mellen Press, 2010. - iv, 351 p.: ill., maps. - Bibliogr.: p.317-346. - Ind.: p.347-351. - ISBN-10 0-7734-1379-0; ISBN-13 978-0-7734-1379-5
 

Оглавление / Contents
 
Foreword by William M. Harris. Sr. PhD. FAICP ................... i
Acknowledgments ............................................... iii

Introduction .................................................... 1
Policy Concerns About the System of National Income ............. 5
The Need for and Benefits of Environmental Accounting ........... 7
Objectives. Purpose and Research Questions ...................... 8
Organization of the Research ................................... 10

Chapter One - Literature Review on Green Accounting ............ 13
The Scope of Studies ........................................... 15
Rationale and Support for Environmental Accounting ............. 16
Governmental Mandate ........................................... 20
Empirical Applications. Methods and Global Dimension ........... 22
   The Case of Louisiana in the USA ............................ 22
   Applications at the International Level ..................... 22
Miscellaneous Studies at the Global Level ...................... 26
Other Views and Literature Analysis ............................ 30
   Views on Environmental Accounting During the Early Stages 
   of the History .............................................. 30
Literature Analysis ............................................ 32
Summary ........................................................ 34

Chapter Two - Conceptual Analysis of Green Accounting .......... 37
Overview of the Guiding Framework .............................. 38
Environmental Accounting Defined ............................... 40
Implementation Approaches ...................................... 45
   Components of Environmental Accounting Systems .............. 45
   Physical Accounts ........................................... 45
   Monetary Accounts ........................................... 46
   Environmental Protection Expenditure Accounts ............... 46
Theoretical Approaches in Environmental Accounting ............. 47
   Depreciation Approach ....................................... 47
   Environmental Damage Cost Approach .......................... 48
   Other Theoretical Notions Shaping Environment Related
   Expenditures ................................................ 49
   The Essence of Environmental Expenses Theory: Implications
   and Benefits ................................................ 50
Critique of the Theory of System of National Accounts .......... 52
Different Philosophical Positions Contesting the System
of National Accounts ........................................... 54
   General Overview ............................................ 54
   Feminist Aspects of the Debate .............................. 55
   Communitarian Approach to Environmental Accounting and
   Critiques ................................................... 56
   Critiques of Green Accounting Theory from Outside ........... 57
Summary ........................................................ 59

Chapter Three - The Study Area Description: The North 
American Region ................................................ 61
Generic Description and Profile of the Region .................. 62
Country Level Profile .......................................... 64
   Canada ...................................................... 64
   The United States of America ................................ 65
The Profile of the Provinces and States in the Study Area ...... 66
   Canada's Oil-Producing Provinces ............................ 66
      Composition, Economic Development and Supplies to the 
      United States ............................................ 68
   Profile of the Southeastern United States ................... 70
Environmental Externalities and Costs .......................... 73
   Environmental Costs, Damages, and Concerns in the
   Southeast ................................................... 73
   Major Environmental Concerns and Pollution Costs in 
   Canada ...................................................... 76
   Pollution Issues and Environmental Costs In North America ... 78
   Carbon Dioxide Emissions from Fossil Fuel and Gas Flaring ... 80
Summary ........................................................ 81

Chapter Four - Research Design and Methodology ................. 83
Identification of Data Sources, Variables, Scales .............. 86
Data Needs (Temporal-Spatial) .................................. 87
Data Gathering ................................................. 91
Data Analysis: Techniques ...................................... 92
   Data Analysis at the Provincial Level ....................... 92
   Data Analysis at the State Level ............................ 94
The Green Accounting Model for Oil and Gas .................... 100
Contextual Analysis and Interpretation ........................ 103
Summary ....................................................... 104

Chapter Five - Environmental Impact Analysis of Oil and Gas
Activities .................................................... 109
Generic Assessment ............................................ 111
Regional Trends On the Southeastern Oil Wells and Natural
Habitats ...................................................... 113
   Produced Water ............................................. 114
   Waste Generation: Drilling Mud ............................. 114
   Natural Habitats ........................................... 114
   Pollution: Oil Spills ...................................... 115
Performance Indicators: Impact Analysis of The Southeast Oil
Sector ........................................................ 117
Impact Analysis for Canada: The Western Sedimentary Basin ..... 130
   Environmental Liabilities .................................. 131
   Landscape Disturbance ...................................... 132
   Water ...................................................... 133
   Pollution and Gas Flaring .................................. 134
Summary ....................................................... 136

Chapter Six - Review of Canada's Oil and Gas Pilot Project .... 137
Overview of Canada's Oil and Gas Project and Costing .......... 139
   Cost of the Project ........................................ 140
Review of How the Project Relates to the Philosophy of Green
   Accounting ................................................. 141
Implementation Plan and Factors ............................... 143
   Administrative Arrangements ................................ 143
   Resource Allocation ........................................ 143
   Activities ................................................. 144
   Implementation Factors - Communication ..................... 145
Evaluation of the Success and Limitations of the Pilot
Project ....................................................... 145
Criteria for Evaluating the Success of the Project ............ 145
   Administrative Process ..................................... 146
   Administrative Structure ................................... 146
   Composition of Policy Advising Committee ................... 147
   Interdepartmental Rivalry .................................. 147
Insiders' Opinion: The Other Side of the Evaluation ........... 148
Criteria for Evaluating the Limitations of the Project ........ 149
Summary ....................................................... 150

Chapter Seven - The Status of Green Accounting in the United
States ........................................................ 151
History of Green Accounting Initiatives During the 1980s ...... 153
   Green Accounting Plan by the Bureau of Economic Analysis ... 154
   The Economic Cost of the Project ........................... 155
The Justifications Surrounding the United States Project ...... 156
   Environmental Change ....................................... 157
   Inadequacies in the Conventional System .................... 158
   Green Accounting As a Measurement Device to Gauge Economy
   and Environment ............................................ 159
The Green Accounting Program Activities ....................... 160
   Review of the Program ...................................... 160
   Major Actors ............................................... 160
Data Needs for Implementing Green Accounting and Regional
Relevance ..................................................... 162
   The Essence of Data Infrastructure ......................... 162
   Requirements for Intergovernmental Collaboration on
   Information Compilation .................................... 163
   Data Requirements Pertaining to Non-Renewable Resources .... 164
   Regional Relevance of the Project Regarding Oil and Gas .... 164
Critical Evaluation of the BEA Green Project and 
Initiatives ................................................... 165
Summary ....................................................... 169

Chapter Eight - Results of Descriptive Statistics for 
Canada's Oil and Gas Accounts ................................. 171
Results of the Analysis of Monetary Equivalent of Depletion
for Canada .................................................... 173
   The Distribution of the Ratios Over the Years .............. 175
The Percentages of Change in Canada's Monetary Equivalent
of Depletion .................................................. 175
The Environmental Protection Costs of Oil and Gas 
Activities .................................................... 176
Comparisons of the Combined Estimates to GDP and Adjustment
of the GDP and Linking the Analysis to the Model .............. 178
   Adjustment of the GDP ...................................... 180
   Linking the Analysis to the Model .......................... 180
Summary ....................................................... 182

Chapter Nine - Results of Data Analysis On Southeast United
States ........................................................ 185
Temporal Portrait and Analysis of Depletion Trends ............ 186
   Natural Gas Trends: The Proven Reserves of Natural Gas ..... 186
   Depletion Analysis For Crude Oil: Proven Reserves of Oil ... 188
The Differences in Oil and Gas Reserves ....................... 188
   Differences in the Value of Natural Gas .................... 188
   The Differences in Crude Oil Reserves ...................... 189
The Percentages of Change ..................................... 190
   Percentages of Change for Natural Gas ...................... 190
   Percentages of Change for Oil .............................. 192
The Adjustment of GSP for Environmental Externalities 1994-
2000 .......................................................... 192
Linking the Environmental Accounting Model to Data Analysis ... 198
Summary ....................................................... 199

Chapter Ten - The Results of The Principal Components
Analysis ...................................................... 203
Summary and Distribution of Component Scores .................. 204
The Total Variances Explained ................................. 206
Temporal Profile of The PC A .................................. 210
The Distribution of the Scores ................................ 210
Component 1: Intense Energy Use, Economy and Impacts .......... 211
Component 2: Environmental Change and Depletion ............... 214
Component 3: Technology and Fuel Consumption Factors .......... 215
Summary ....................................................... 218

Chapter Eleven - Interpretations and Findings ................. 221
Changes in the Value of Oil and Gas and Evidence of 
Depletion on the Rise ......................................... 222
Depletion of Oil and Gas More Pronounced in Some Years ........ 228
Indicators of Environmental Damages and Costs on the 
Increase ...................................................... 230
The Conventional Systems of Accounting Less Robust When
Adjusted for Depletion and Ecological Costs ................... 235
Government Response Evidenced by Think Tank Groups and Pilot
Projects ...................................................... 237
Rising Consumption Patterns Threatening Future Use ............ 241
Economic and Other Factors Rising with Impacts on
Environmental Resources ....................................... 248
   Growth and Productivity .................................... 251
   Investment and Government Policy ........................... 252
   Technology and Intense Use of Capital ...................... 255
Summary ....................................................... 257

Chapter Twelve - Benefits of the Research for a Green 
Accounting Information System ................................. 259
Practical Benefits of the Study ............................... 260
   Helps With the Development of Methodological Techniques .... 260
   Ushered In a Gateway Exploring Alternative Energy 
   Options .................................................... 262
   Contributes to the Debate On Sustainable Planning and 
   Policy ..................................................... 264
   Provides Tools for Natural Valuation and Conservation ...... 265
Conceptual Benefits ........................................... 266
   Strengthens Green Accounting Education ..................... 267
   Reinforces the Essence of Equity in Resource Planning ...... 268
   Re-echoes the State of Green Accounting in North America ... 269
The Implications of the Study ................................. 271
   Implications for Practice .................................. 271
   Implications for Research .................................. 273
Summary ....................................................... 274

Chapter Thirteen - Recommendation: Future Lines of Action
and Closure ................................................... 277
Internalize the Costs of Depletion and Environmental
Damages ....................................................... 278
Adopt Efficient Conservation Strategies ....................... 279
Design Coherent Policy Framework .............................. 280
Encourage Regular Study of Theory in Green Accounting ......... 282
Appraise Resource Extraction Activities with Green
Accounting Techniques ......................................... 283
Adopt a North American Integrated Energy Management
Information Systems ........................................... 284
Support Research and Development in Environment and
Energy Technology ............................................. 286
Promote Geothermal Energy ..................................... 288
Conclusion .................................................... 289

Appendices .................................................... 295
   Appendix One - The Environmentalist View on Green 
   Accounting ................................................. 297
   Appendix Two - The Case for Depletion Analysis and Other 
   Methods .................................................... 299
   Appendix Three - The Steps in the Design of Environmental
   Expenditure Accounts ....................................... 301
   Appendix Four - Areas with Cases of Gas Flaring ............ 303
   Appendix Five - Spatial Distribution of Abandoned Wells .... 304
   Appendix Six - Areas with Cases of Air and Water
            Pollution ......................................... 305
   Appendix Seven - Areas With Soil and Land Contamination .... 306
   Appendix Eight - Loss of Wetlands and Land Disturbance ..... 307
   Appendix Nine - Miscellaneous List of Oil and Gas 
   Indicators ................................................. 308
   Appendix Ten - Changes in Miscellaneous Lists of Oil and
   Gas Indicators (Percentages of Change) ..................... 309
   Appendix Eleven - Miscellaneous: Lists of Oil and Gas
   Indicators ................................................. 310
   Appendix Twelve - Percentages of Change for Some of the
   Variables .................................................. 311
   Appendix Thirteen - Interstate Movement of Natural Gas ..... 312
   Appendix Fourteen - Percent of Change in Interstate
   Movement of Gas ............................................ 313

Acronyms and Glossary of Terms ................................ 315
Bibliography .................................................. 317
Index ......................................................... 347


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