LICENÇAS DE EMISSÃO DE GASES DE EFEITO ESTUFA: TRANSPARÊNCIA DA INFORMAÇÃO FINANCEIRA

ABSTRACT This research analyzes the influence that the performance of GHG emissions has on the level of transparency in financial reporting. Content analysis of the financial statement notes allowed the level of transparency to be measured. The results suggest that the level of transparency in financial reporting is negatively related to the performance of GHG emissions when financial reports are prepared on the basis of the International Financial Reporting Standards. It was also concluded that more ‘good news’ is disclosed by companies when their GHG emissions’ performance reduces. This study complements previous literature about transparency in financial reporting, and the necessity to relate it to eco-efficiency measures to empower the decision-making process of stakeholders. The study also provides a reference for European accounting regulators on the behavior of companies with regard to this issue.

GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY

ABSTRACT This research analyzes the influence that the performance of GHG emissions has on the level of transparency in financial reporting. Content analysis of the financial statement notes allowed the level of transparency to be measured. The results suggest that the level of transparency in financial reporting is negatively related to the performance of GHG emissions when financial reports are prepared on the basis of the International Financial Reporting Standards. It was also concluded that more ‘good news’ is disclosed by companies when their GHG emissions’ performance reduces. This study complements previous literature about transparency in financial reporting, and the necessity to relate it to eco-efficiency measures to empower the decision-making process of stakeholders. The study also provides a reference for European accounting regulators on the behavior of companies with regard to this issue.

Multicast Scaling in Heterogeneous Wireless Sensor Networks for Security and Time Efficiency

Heterogeneous wireless sensor networks (HWSNs) satisfy researchers' requirements for developing real-world solutions that handle unattended challenges. However, the primary constraint of researchers is the privacy of the sensor nodes. It safeguards the sensor nodes and extensions in the HWSNs. Therefore, it is necessary to develop secure operational systems. Multicast scaling with security and time efficiency is described in heterogeneous wireless sensor networks to maximize network performance while also successfully protecting network privacy. This study evaluates the initial security and time efficiency measures, such as execution time, transmission delay, processing delay, congestion level, and trust measure. Subsequently, the optimal location of the heterogeneous nodes is determined using sigmoid-based fuzzy c-means clustering. Finally, successful cluster routing was achieved via support-value-based particle swarm optimization. The experimental results indicate that the proposed strategy surpasses existing strategies in terms of network delivery ratio, end-to-end delay, throughput, packet delivery, and node remaining energy level.

Transport infrastructure and technical efficiency in a panel of countries: Accounting for endogeneity in a stochastic frontier model

In this paper, a global production frontier is estimated using stochastic frontier models to assess the contribution of transport infrastructure to countries’ performance. We find that the role of infrastructure is underestimated under the exogeneity assumption indicating that handling endogeneity is crucial in the estimation. Results suggest that a better endowment of infrastructure contributes to economic growth, highlighting its importance in explaining differences in the economic performance of countries. Efficiency measures indicate that high-income countries are more efficient than low- and middle-income countries, suggesting that there is room for improving economic performance in countries with a lower income level. Better institutions also are essential to foster countries’ economic output.

Determining the awareness and knowledge of officers towards ship energy efficiency measures

Improving energy efficiency practices on ships is crucial for both economic and environmental purposes. Both technical and operational applications are made to increase energy efficiency on ships. The success of energy efficiency applications on ships depends on the effective work of seafarers. Therefore, awareness and knowledge about the energy efficiency of seafarers should be enough. The aim of the study is to determine the awareness and knowledge level of seafarers on energy efficiency on ships and to evaluate energy efficiency practices in maritime transportation companies from the perception of seafarers. In the study, the survey method was used. As a result of the survey, it was found that the knowledge level of the seafarers on ship energy efficiency was low, almost half of them did not receive energy efficiency training but they were informed about the importance of the issue. At the end of the study, it was evaluated that the awareness and knowledge level of officers should be increased in order to improve energy efficiency on ships and suggestions on this issue were determined.

Amazon's Step Towards Clean Energy And Its Impact On The USA

Amazon is an American company that is based in Seattle. This company deals in e-commerce, it's the largest internet-based store and is owned by Jeff Bezos. The company was founded on July 5, 1994. With Amazon committed to a climate pledge, this means amazon has the responsibility to make a change towards the environment and the world Amazon purchases renewable energy outside of the current grid mix to promote the production and creation of new renewable energy. These sources were diverse in order to collect enough information: books, journals, and websites were all included in the creation of this text. Since we used to be able to comprehend sentences and perceptions, we use qualitative research analyst approaches to collect data. Renewable energy comes from naturally restoring yet flow-limited sources. Renewable resources are basically limitless in terms of duration but have a finite quantity of energy per amount of time. Amazon has a huge impact on the economy in the US. With the many investments that Amazon has made for the development of its own employees and unfortunate children.According to the North Carolina sustainable energy association Clean energy includes both renewable energy and energy saved through energy efficiency measures. And with Amazon and Tesla being US-based companies this will make the U.S seen as a country with advanced technology and also become advanced and foremost in terms of politics of energy. Keywords: Amazon, clean energy, Jeff Bezos, renewable energy