Wednesday, June 12, 2019

Issues in Accounting Theory and Practice (Case Study National Case - 2

Issues in Accounting Theory and Practice ( National Greenhouse Accounts Factor) - Case Study ExampleThe greenhouse gases include methane, coke dioxide, specified hydrofluorocarbons, nitrous oxide, sulphur hexafluoride and specified perfluorocarbons. There atomic number 18 four modes used to conclude scope 1 emissions. The first one is fuel electrocution that focuses on fuel combustion and the emissions it releases. There is emissions of industrial processes that deals with greenhouse gases resulted from carbonates consumption and using fuels as carbon reductants or feedstock. It excessively focuses on the release of celluloid gases in certain cases. Another method used in scope 1 is fuels fugitive emissions, which focus on emissions from the removal, manufacturing and supply of fossil fuels. The fourth method is waste emissions that deals with release of GHG from the decay of organic material in facilities handling wastewater. The first method is fuel combustion, and it is appro priate for Contex because the company deals with motor vehicles that release GHG through with(predicate) use of fleet fuel. This is also because the most vital source is GHG emissions from the combustion of fuel that account for more than 60 per cent reported emissions.Scope 2 emissions are in most cases a type of indirect emission. The scope deals with activities that produce electrical energy, cooling, heating or steam that a facility consumes, but are not part of the facility. They take place mainly at electricity generators because of the consumption of electricity at a different facility. The emissions of scope 2 also come from electricity obtained from outside sources. The scope provides the factors of emissions through the electricitys supplier or by using the NTs emission factor. The generation of NT electricity largely represents a combination of the generation of diesel and natural gas, which is a logical equivalent for the fuel mix employed in outside electricity genera tion. The factors of emission for scope 2 show data depending on on-grid activity

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