A case study of an isolated wind powered electricity system meeting 100% of local demand

Using meteorological and electricity demand data for a 4-year period, electricity demand in Shetland was modeled to provide an estimate of the demand over a 30-year period from 1 January 1981. That modeled demand was then compared to estimated wind power output over the same period using the WAsP model. The wind farm output was estimated for a range of sizes of wind farm up to the consented 370 MW Viking Wind Farm in Shetland. Some wind power was available for 94% of the time and the 370 MW wind farm would meet 100% of demand for nearly 80% of the time. The statistics of single and accumulated deficits were calculated for a range of wind farms and estimates of the amount of additional generation capacity and additional power requirements were assessed. The study suggests that with storage, wind power in Shetland could meet all electricity demand in Shetland at around £130 to £150/MWh (excluding subsidy) and with a grid connection allowing the sale of excess power, those costs could be reduced.     

Local authority waste paper recovery operations: An appropriate costing system

This article reviews attempts by other workers to derive full economic evaluations of local authority waste paper recovery operations and proposals from government bodies to devise uniform costing systems for these schemes. In the light of this work a standard costing system for local authority waste paper recovery operations is proposed. Empirical data was obtained from a number of local authorities and analysed using this standard costing system. The viability of each scheme under the standard costing system and the Council's original costing system is compared.     

环境资产确认方法探究

对环境资产的确认是研究其计量、记录与报告的前提。本文在阐述环境资产分类基点和与其他会计要素相关关系的基础上,通过比较分析学术界环境资产的确认方法,提出从微宏观角度分别确认环境资产的主张,并讨论了其适用性。     

管理会计方法与环境成本核算刍议

本文分析了传统财务会计方法核算环境成本的缺陷，并运用管理会计中的作业成本法与生命周期成本法对环境成本核算等问题进行了探讨。