Suchergebnisse

Climate change affects almost all economic sectors, just the impact of risks differs by sector, organisation, industry, and geography. One of the ways to mitigate climate change is to innovate and adopt financial instruments. Mandatory climate reporting can trigger an improvement in carbon performance because of legislative and societal pressure. Unfortunately, identifying and quantifying climate risks and opportunities seems to be a challenge for companies. The biggest issue for companies is that they have a lack of knowledge and skills to identify what scenarios could seriously disrupt the company's operations. Furthermore, there is no dedicated accounting standard related to climate-related matters, which leads to inconsistency in reporting. Just half of the reviewed companies included the results of their scenario analysis in their disclosures. In January, 2021, regulators released new reporting standards set by the Task Force on Climate-related Financial Disclosures (TCFD) requiring all commercial companies to develop more effective climate-related financial disclosures. Companies should assess which financial impacts are likely to impact their revenues, expenditures, assets, liabilities, capital and financing. Considering that, the main aim of the research was to develop a methodology to assess climate-related matters' effects on a company's financial statements. The objectives were created to highlight the issues related to climate change and their effects on financial statements, to analyse theoretical solutions to existing climate-related matters disclosure methods in the financial statements, to develop a methodology to identify climate-related matters disclosed in companies' financial statements, and to empirically investigate the effects of climate-related matters on a selected company's financial statements and make recommendations for other companies. Identifying risks and opportunities, stress testing, and scenario analysis are ways for a company to imagine plausible future worlds and plan for ...

Cities are complex and rapidly changing their social, economic and technological systems, with inevitable impacts on the environment and climate change. The main problems are – air pollution, traffic jams on the streets, damaging noise, poor quality built environment, derelict land, increasing quantities of waste. The purpose of this work is – a complex analysis of the most important urban development impact on climate change, regulatory measures and their implementation in the context of sustainable development. The objective of this work – study the urban sprawl's impact on the climate and it's regulation. Conclusive part of master's lecturing work is made out of 4 sections. The first section discusses the meaning of urban sprawl and impact on climate. The second – value of the cities and its problems. In the third section it's overviewed the environmental controlling measures used in European Union, reducing the urbanization impact on climate and regulatory solutions in Lithuania. In this section it is also defined a vision of sustainable and compact city. In order to reach the objective of this work, scientific literatures, relevant laws and regulation sources analysis, a survey of public opinion and statistical data analysis were used. Scientific literature analysis and empirical study confirmed hypothesis that: 1) the integral and complex environmental principles installation in public administration at all levels, and 2) social and educational programs which help to educate citizens ecological culture are one of the most important urban sprawl's impact on climate change regulatory measures. In the end of the work conclusions and recommendations are provided.

Cities are complex and rapidly changing their social, economic and technological systems, with inevitable impacts on the environment and climate change. The main problems are – air pollution, traffic jams on the streets, damaging noise, poor quality built environment, derelict land, increasing quantities of waste. The purpose of this work is – a complex analysis of the most important urban development impact on climate change, regulatory measures and their implementation in the context of sustainable development. The objective of this work – study the urban sprawl's impact on the climate and it's regulation. Conclusive part of master's lecturing work is made out of 4 sections. The first section discusses the meaning of urban sprawl and impact on climate. The second – value of the cities and its problems. In the third section it's overviewed the environmental controlling measures used in European Union, reducing the urbanization impact on climate and regulatory solutions in Lithuania. In this section it is also defined a vision of sustainable and compact city. In order to reach the objective of this work, scientific literatures, relevant laws and regulation sources analysis, a survey of public opinion and statistical data analysis were used. Scientific literature analysis and empirical study confirmed hypothesis that: 1) the integral and complex environmental principles installation in public administration at all levels, and 2) social and educational programs which help to educate citizens ecological culture are one of the most important urban sprawl's impact on climate change regulatory measures. In the end of the work conclusions and recommendations are provided.

By using three theoretical approaches, this thesis analyzes Japan's climate change policy. With the aim to reveal both the details and main tendencies of this complicated field, the object of the research is divided into three fields and each of them is analyzed by using separate theory. It is correspondingly: climate change phenomena, which is analyzed by using risk society theory focusing on Japan's case; domestic and international interest groups, that are studied by two-level game theory concentrating on Japans' participation in COP15 to the UN Framework Convention on Climate Change; state institutions, looking at Japan ministries' and high-ranking officials' perception of climate change using soft power theory as theoretical basis. The time frame of the work is from year 1992 to 2011. The main methods used are content and comparative analysis. The analysis of the first field shows that Japan can be considered as one of late modernity states distinguished by risk society and reflectivity on its development. It is one of the main reasons why such phenomena as climate change becomes important and included into country's political discourse. After analyzing public rhetorics, Japan's position corresponds to eight criteria used in the work, ranging from global warming presentation as a global risk that will have negative consequences to aspirations to change current lifestyle by implementing domestic programs and participating in creation of international institutions. The analysis of the the second field shows that several big interest groups have been participating in the recent (year 2009-2011) Japan's climate change politics. Their influence is combined, domestic groups being the main players. Based on COP15 analysis, the biggest influence on Japan's position was Democratic party which won the election at the end of summer 2009. It was seeking to get support of the society and to promote the use of country's technological potential in international markets. By fulfilling their plans, the democrats did not meet strong opposing powers at home, because they had support from the citizens, did not have close relationship with business lobby, and were following previously approved strategic documents. In international area Japan was not bound by agreements and had support from influential international actors. Finally, the analysis of the third field revealed that climate change policy is presented by Japan's institution as: 1) a tool to display country's uniqueness in technological development, international leadership and active cooperation with other states; 2) a way to show that Japan is and will be active in participating in international climate change initiatives; 3) an opportunity to declare that the country is seeking to protect universally accepted values. It shows that participation in climate change politics is understood by Japan as important tool to strengthen its soft power.

By using three theoretical approaches, this thesis analyzes Japan's climate change policy. With the aim to reveal both the details and main tendencies of this complicated field, the object of the research is divided into three fields and each of them is analyzed by using separate theory. It is correspondingly: climate change phenomena, which is analyzed by using risk society theory focusing on Japan's case; domestic and international interest groups, that are studied by two-level game theory concentrating on Japans' participation in COP15 to the UN Framework Convention on Climate Change; state institutions, looking at Japan ministries' and high-ranking officials' perception of climate change using soft power theory as theoretical basis. The time frame of the work is from year 1992 to 2011. The main methods used are content and comparative analysis. The analysis of the first field shows that Japan can be considered as one of late modernity states distinguished by risk society and reflectivity on its development. It is one of the main reasons why such phenomena as climate change becomes important and included into country's political discourse. After analyzing public rhetorics, Japan's position corresponds to eight criteria used in the work, ranging from global warming presentation as a global risk that will have negative consequences to aspirations to change current lifestyle by implementing domestic programs and participating in creation of international institutions. The analysis of the the second field shows that several big interest groups have been participating in the recent (year 2009-2011) Japan's climate change politics. Their influence is combined, domestic groups being the main players. Based on COP15 analysis, the biggest influence on Japan's position was Democratic party which won the election at the end of summer 2009. It was seeking to get support of the society and to promote the use of country's technological potential in international markets. By fulfilling their plans, the democrats did not meet strong opposing powers at home, because they had support from the citizens, did not have close relationship with business lobby, and were following previously approved strategic documents. In international area Japan was not bound by agreements and had support from influential international actors. Finally, the analysis of the third field revealed that climate change policy is presented by Japan's institution as: 1) a tool to display country's uniqueness in technological development, international leadership and active cooperation with other states; 2) a way to show that Japan is and will be active in participating in international climate change initiatives; 3) an opportunity to declare that the country is seeking to protect universally accepted values. It shows that participation in climate change politics is understood by Japan as important tool to strengthen its soft power.

By using three theoretical approaches, this thesis analyzes Japan's climate change policy. With the aim to reveal both the details and main tendencies of this complicated field, the object of the research is divided into three fields and each of them is analyzed by using separate theory. It is correspondingly: climate change phenomena, which is analyzed by using risk society theory focusing on Japan's case; domestic and international interest groups, that are studied by two-level game theory concentrating on Japans' participation in COP15 to the UN Framework Convention on Climate Change; state institutions, looking at Japan ministries' and high-ranking officials' perception of climate change using soft power theory as theoretical basis. The time frame of the work is from year 1992 to 2011. The main methods used are content and comparative analysis. The analysis of the first field shows that Japan can be considered as one of late modernity states distinguished by risk society and reflectivity on its development. It is one of the main reasons why such phenomena as climate change becomes important and included into country's political discourse. After analyzing public rhetorics, Japan's position corresponds to eight criteria used in the work, ranging from global warming presentation as a global risk that will have negative consequences to aspirations to change current lifestyle by implementing domestic programs and participating in creation of international institutions. The analysis of the the second field shows that several big interest groups have been participating in the recent (year 2009-2011) Japan's climate change politics. Their influence is combined, domestic groups being the main players. Based on COP15 analysis, the biggest influence on Japan's position was Democratic party which won the election at the end of summer 2009. It was seeking to get support of the society and to promote the use of country's technological potential in international markets. By fulfilling their plans, the democrats did not meet strong opposing powers at home, because they had support from the citizens, did not have close relationship with business lobby, and were following previously approved strategic documents. In international area Japan was not bound by agreements and had support from influential international actors. Finally, the analysis of the third field revealed that climate change policy is presented by Japan's institution as: 1) a tool to display country's uniqueness in technological development, international leadership and active cooperation with other states; 2) a way to show that Japan is and will be active in participating in international climate change initiatives; 3) an opportunity to declare that the country is seeking to protect universally accepted values. It shows that participation in climate change politics is understood by Japan as important tool to strengthen its soft power.

The master thesis of Sigita Čiurliene, deals with the issue of social relationship in school society and its democratic expression. It is an attempt to give a definition of social relationship and to show the main ways of its creation and development in learning environment. The concept of democratic relationship is emphasized in Lithuanian main documents. Famous scientists investigated and described social relationship but we are short of exhaustive works in this field. The author's objective in this paper is to analyze democratic relationship in school community and to find out the main factors influenced this relationship. The main focus is to provide analyses of the following problems: determination of social relationship in school society; investigation of students' and teachers' attitude towards social relationship and different factors influenced it; analyses of the relationships between students and teachers and their nature. In accordance with the analyses of special literature, students' and teachers' interviews and observation of students there were made the following conclusions: analyses of scientific literature have disclosed that democratic relationship stipulated active participation based on two- way exchange with respect, trust, openness and it is of the same importance to all members of the society. Only in such learning environment students and teachers become partners. The empirical part of given analyses has disclosed that students consider that democratic relationship is based on respect, tolerance, equal rights, openness. They think that democratic relationship in school depends on socializing with other people, defending of interests, participation in school life, opportunity to participate in decision and influence it. These facts allow to confirm that students' activity contribute to the consolidation of democratic social relationships in school. On the other hand teachers consider that the background of democratic relationship is an opportunity to have your own point of view, to say it without any scare and to be sure to be listened to, respect and socializing. Teachers think that social relationship in school depends on family environment, psychological atmosphere in school and socializinglevel among all the members of school society. According to the students observation data presented in the report we can confirm that relationships in preliminary school differ from that of secondary school. The students in preliminary classes are more aggressive and conflict situations occur much more often. In basic classes social relationships are quiet, open, friendly, conflict situations are very rare, as far as 12th class is concerned their relationships are open, helpful, respectful.

The master thesis of Sigita Čiurliene, deals with the issue of social relationship in school society and its democratic expression. It is an attempt to give a definition of social relationship and to show the main ways of its creation and development in learning environment. The concept of democratic relationship is emphasized in Lithuanian main documents. Famous scientists investigated and described social relationship but we are short of exhaustive works in this field. The author's objective in this paper is to analyze democratic relationship in school community and to find out the main factors influenced this relationship. The main focus is to provide analyses of the following problems: determination of social relationship in school society; investigation of students' and teachers' attitude towards social relationship and different factors influenced it; analyses of the relationships between students and teachers and their nature. In accordance with the analyses of special literature, students' and teachers' interviews and observation of students there were made the following conclusions: analyses of scientific literature have disclosed that democratic relationship stipulated active participation based on two- way exchange with respect, trust, openness and it is of the same importance to all members of the society. Only in such learning environment students and teachers become partners. The empirical part of given analyses has disclosed that students consider that democratic relationship is based on respect, tolerance, equal rights, openness. They think that democratic relationship in school depends on socializing with other people, defending of interests, participation in school life, opportunity to participate in decision and influence it. These facts allow to confirm that students' activity contribute to the consolidation of democratic social relationships in school. On the other hand teachers consider that the background of democratic relationship is an opportunity to have your own point of view, to say it without any scare and to be sure to be listened to, respect and socializing. Teachers think that social relationship in school depends on family environment, psychological atmosphere in school and socializinglevel among all the members of school society. According to the students observation data presented in the report we can confirm that relationships in preliminary school differ from that of secondary school. The students in preliminary classes are more aggressive and conflict situations occur much more often. In basic classes social relationships are quiet, open, friendly, conflict situations are very rare, as far as 12th class is concerned their relationships are open, helpful, respectful.

This master's thesis analyses the international, European Union and national legal regulations of the climate change. The aim of this work is to find out the practical aspects of legal regulation of climate change in the Lithuanian waste management sector by implementing waste incineration projects. This is done by reviewing legal instruments addressing the climate change, explaining the content of legislation and by analysing and comparing documents. The aim of the study is to reveal the legal regulation and practical aspects of the climate change in the Lithuanian waste management sector. The results of the study revealed that in order to solve the problems of the climate change countries must act unanimously, actively fulfill their commitments, because long negotiations and later untimely goals do not stop climate change and pose a threat to the whole world. In an effort to accomplish its GHG reduction plans, Lithuania has a strategy to have 3 waste incineration plants. However, the environmental impact and the potential increase in GHG emissions from energy recovery from waste was not fully assessed when this measure was included. On the contrary, waste incineration reduces the incentives for using more sustainable, climate-friendly waste management.

This master's thesis analyses the international, European Union and national legal regulations of the climate change. The aim of this work is to find out the practical aspects of legal regulation of climate change in the Lithuanian waste management sector by implementing waste incineration projects. This is done by reviewing legal instruments addressing the climate change, explaining the content of legislation and by analysing and comparing documents. The aim of the study is to reveal the legal regulation and practical aspects of the climate change in the Lithuanian waste management sector. The results of the study revealed that in order to solve the problems of the climate change countries must act unanimously, actively fulfill their commitments, because long negotiations and later untimely goals do not stop climate change and pose a threat to the whole world. In an effort to accomplish its GHG reduction plans, Lithuania has a strategy to have 3 waste incineration plants. However, the environmental impact and the potential increase in GHG emissions from energy recovery from waste was not fully assessed when this measure was included. On the contrary, waste incineration reduces the incentives for using more sustainable, climate-friendly waste management.

Climate of the Earth is getting wormer. This fact of climate change may result in big or even catastrophic effects on many counties economics, society, nature and quality of the environment. These changes may effect everyone so that why everybody have to solve this problem. Households of European Union are using one third of all energy so each household is responsible for approximately 20 % of CO2 emission. 70% of energy is used to heat the house, 14% - to heat the water and 12% - is used for electricity device and lighting. Personal car usage also causes 10 % of emissions. The object of this job is Lithuanian households. In order to investigate CO2 emissions in Lithuanian households these problems will be analyzed: Climate change policy and its realization implements; Valuation of green house gas emission potential in households; Methods of decreasing green house gas emission in households; Supervision of house holds and CO2 emission factors that is used to value one Lithuanian dweller emission quantity that might be decreased; Emission quantity valuation of all Lithuanian households and compare them to other sectors. In this paper work was analyzed policy which is imposed to decrease green house gas emissions and factors that have impact on choosing policy. There were established interaction between the policy of the state and concerned groups. In analytical part of the work was made an analyze of green house gas emissions structure and it changes in Lithuania. Also there was valuated magnitude of green house gas emissions and its dynamic in Lithuanian sectors. Discussed factors, that made an impact on CO2 emission change from 1990 year to 2007 year. Also there was made analysis of climate change mitigation implements. In this paper work was assessed green house gas emissions reduction potential due to more effective energy consumption implement integration in households and overviewed educational tools which can help to save the energy. In order to value climate change mitigation opportunities in Lithuanian households there was made research methodology which helped to make a research. It was made by observation method. In this research there was registered one man energy consumption and calculated CO2 gas quantity. After that saved carbon dioxide quantity was calculated it was 5,65 Mt for all Lithuanian households. The result was compared to other Lithuanian sectors and also with the quantity of emission which might appear when the Ignalina nuclear electricity will be closed. This job consists of three parts, findings and summary. Size of this paper work is 73 pages 12 tables and 15 pictures.

Climate of the Earth is getting wormer. This fact of climate change may result in big or even catastrophic effects on many counties economics, society, nature and quality of the environment. These changes may effect everyone so that why everybody have to solve this problem. Households of European Union are using one third of all energy so each household is responsible for approximately 20 % of CO2 emission. 70% of energy is used to heat the house, 14% - to heat the water and 12% - is used for electricity device and lighting. Personal car usage also causes 10 % of emissions. The object of this job is Lithuanian households. In order to investigate CO2 emissions in Lithuanian households these problems will be analyzed: Climate change policy and its realization implements; Valuation of green house gas emission potential in households; Methods of decreasing green house gas emission in households; Supervision of house holds and CO2 emission factors that is used to value one Lithuanian dweller emission quantity that might be decreased; Emission quantity valuation of all Lithuanian households and compare them to other sectors. In this paper work was analyzed policy which is imposed to decrease green house gas emissions and factors that have impact on choosing policy. There were established interaction between the policy of the state and concerned groups. In analytical part of the work was made an analyze of green house gas emissions structure and it changes in Lithuania. Also there was valuated magnitude of green house gas emissions and its dynamic in Lithuanian sectors. Discussed factors, that made an impact on CO2 emission change from 1990 year to 2007 year. Also there was made analysis of climate change mitigation implements. In this paper work was assessed green house gas emissions reduction potential due to more effective energy consumption implement integration in households and overviewed educational tools which can help to save the energy. In order to value climate change mitigation opportunities in Lithuanian households there was made research methodology which helped to make a research. It was made by observation method. In this research there was registered one man energy consumption and calculated CO2 gas quantity. After that saved carbon dioxide quantity was calculated it was 5,65 Mt for all Lithuanian households. The result was compared to other Lithuanian sectors and also with the quantity of emission which might appear when the Ignalina nuclear electricity will be closed. This job consists of three parts, findings and summary. Size of this paper work is 73 pages 12 tables and 15 pictures.

The article provides information on greenhouse gas emissions that affect climate change and at the same time draws attention to possible solutions to increase energy production from renewable energy sources. The results of the study showed that one of the most pressing problems remains the transport sector as a major source of pollution in the environment. In addition, Lithuania's energy productivity in the context of European Union countries is very low. Although Lithuania is showing progress towards the European Union in 2020, energy efficiency target. Significant scale of energy production growth in Lithuania over the decade has been developed in wind and hydropower. It is recommended to show more attention to increasing the use of solar and geothermal energy in renewable energy production.

The article provides information on greenhouse gas emissions that affect climate change and at the same time draws attention to possible solutions to increase energy production from renewable energy sources. The results of the study showed that one of the most pressing problems remains the transport sector as a major source of pollution in the environment. In addition, Lithuania's energy productivity in the context of European Union countries is very low. Although Lithuania is showing progress towards the European Union in 2020, energy efficiency target. Significant scale of energy production growth in Lithuania over the decade has been developed in wind and hydropower. It is recommended to show more attention to increasing the use of solar and geothermal energy in renewable energy production.

The article provides information on greenhouse gas emissions that affect climate change and at the same time draws attention to possible solutions to increase energy production from renewable energy sources. The results of the study showed that one of the most pressing problems remains the transport sector as a major source of pollution in the environment. In addition, Lithuania's energy productivity in the context of European Union countries is very low. Although Lithuania is showing progress towards the European Union in 2020, energy efficiency target. Significant scale of energy production growth in Lithuania over the decade has been developed in wind and hydropower. It is recommended to show more attention to increasing the use of solar and geothermal energy in renewable energy production.