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Clarifications and recommendations concerning differences
between the OECD guidance manual on material flows and
resource productivity, Volume II and the SEEA 2003
Karl Schoer and Ole Gravgård
2nd meeting of the UNCEEA
New York, 5 – 6 June 2007
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Overview
1. Introduction
2. Terminology
3. Economy-wide MFA
4. Structure of the manual
5. Questions for discussion
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
1. Introduction
- Request of the London Group for summarizing and clarifying the
differences between the material flow accounts of SEEA 2003 and
the OECD manual part II and to suggest ways to change the presentation
of the text in the manual.
- The paper has preliminary character and presents only the view of
the authors. It could not be coordinated with OECD and EUROSTAT
due to time constraints. It is therefore suggested to put the whole matter
of harmonizing SEEA material flow accounts and the OECD manual on
the revision issue list.
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
2. Terminology
General proposal: terminological differences between the SEEA
And the OECD-manual should be removed completely
The following issues are discussed:
2.1 Physical flow accounts, MFA, MFAcc
2.2 Socio-economic system versus economic system
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
2.1 Physical flow accounts, MFA, MFAcc
SEEA 2003:
The term physical flow accounts is used for the description of material flows
which follow the SNA concept.
Economy wide material flow accounts is considered as a sub-system of
physical flow accounts (input of material to and output of material from the
Domestic economy)
OECD manual:
The term MFA is used for material flow analysis. The term material flow accounts
(MFAcc) is used in a very broad sense. It includes the SEEA physical flow
accounts as well as a number of non-SEEA MFAcc (e.g. specific substance
flow accounts, life cycle accounts). Economy wide material flow accounts
(EW-MFAcc) widely corresponds to the SEEA economy wide material
flow accounts
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
2.1 Physical flow accounts, MFA, MFAcc
Recommendation:
Physical Flow Accounts
(non-monetary accounts)
Material Flow Accounts (MFAcc)
Physical Services Accounts
(e.g. use of settlement and
traffic area, kilometers driven,
ton-kilometers)
SEEA-MFAcc
Non-SEEA-MFAcc
PSUT
PIOT
EW-MFAcc
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
2.2 Socio-economic system versus economic system
SEEA:
The economic system covers all economic activities related to
production and consumption of products
OECD manual:
The economic system covers only the production activities.
The consumption activities are assigned to the social system
(as the transformation of material is not fully related to economic
Transactions)
Recommendation:
- Follow the SEEA concept
- The description of material flows consumer goods should be
refined by differentiating between durable and non-durable goods
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
3. Economy-wide MFA
Harmonization issues:
3.1 Residence versus territory principle
3.2 Cultivated crops and trees
3.3 Waste
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
3.1 Residence versus territory principle
The residence principle is applied in the SNA, SEEA and
for PSUT/PIOT of the OECD manual
The territory principle is applied for EW-MFA in the
OECD manual (but not in the EUROSTAT MFA-guide for beginners)
Major quantitative differences refer to energy use and air emissions
for transport.
Recommendation:
-
The residence principle should be adopted also for the EW-MFA
-
Bridge tables to the territory concept should be provided for
linking the accounting data to the international and national
reporting systems for energy and air emissions.
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
3.2 Cultivated crops and trees
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Production of cultivated crops and trees (excl. production of
grass taken up by cultivated animals)
SNA
Monetary flows
Inputs
Outputs
Produced inputs (e.g energy, pestizides,
fertilizers, produced water)
Harvested crops and trees (products)
Eco-system inputs (air, soil minerals, nonproduced water)
Change in inventories of non-harvested crops
and trees (products)
Harvested crops and trees
Output of waste and residuals (air-emissions,
waste and irigation water, pestizids, fertlizers not
incorporated to crops and trees)
Irrigation water, pestizids and fertilizers
incorporated into crops and trees
Change in inventories of non-harvested
crops and trees
Red shaded cells are not applicable
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Production of cultivated crops and trees (excl. production of
grass taken up by cultivated animals)
SEEA
Physical flows
Inputs
Outputs
Produced inputs (e.g energy, pestizides,
fertilizers, produced water)
Harvested crops and trees (products)
Eco-system inputs (air, soil minerals, nonproduced water)
Change in inventories of non-harvested crops
and trees (products)
Harvested crops and trees
Output of waste and residuals (air-emissions,
waste and irigation water, pestizids, fertlizers not
incorporated to crops and trees)
Irrigation water, pestizids and fertilizers
incorporated into crops and trees
Change in inventories of non-harvested
crops and trees
Red shaded cells are not applicable
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Production of cultivated crops and trees (incl. production of
grass taken up by cultivated animals)
EW-MFA
Physical flows
Inputs
Outputs
Produced inputs (e.g energy, pestizides,
fertilizers, produced water)
Harvested crops and trees (products)
Eco-system inputs (air, soil minerals, nonproduced water)
Change in inventories of non-harvested crops
and trees (products)
Harvested crops and trees
Output of waste and residuals (air-emissions,
waste and irigation water, pestizids, fertlizers not
incorporated to crops and trees)
Irrigation water, pestizids and fertilizers
incorporated into crops and trees
Change in inventories of non-harvested
crops and trees
Red shaded cells are not applicable
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Production of cultivated crops and trees (incl. production of
grass taken up by cultivated animals)
Harmonised SNA/SEEA/EW-MFA approach
Physical flows
Inputs
Outputs
Produced inputs (e.g energy, pestizides,
fertilizers, produced water)
Harvested crops and trees (products)
Eco-system inputs (air, soil minerals, nonproduced water)
Change in inventories of non-harvested crops
and trees (products)
Harvested crops and trees
Output of waste and residuals (air-emissions,
waste and irigation water, pestizids, fertlizers not
incorporated to crops and trees)
Irrigation water, pestizids and fertilizers
incorporated into crops and trees
Change in inventories of non-harvested
crops and trees
Red shaded cells are not applicable
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
3.3 Waste
Treatment of waste disposed on controlled landfills
SEEA 2003:
Disposal of waste on controlled landfills is considered as remaining
within the economic system. It is booked as an addition to capital
stock in the PSUT/PIOT. For the EW-MFA as an alternative
approach it is was also allowed to book it as a disposal of a
residuals to the environment.
OECD manual:
Disposal of waste on controlled landfills is considered as remaining
within the economic system for PSUT/PIOT as well as for EW-MFA.
It is assigned to the special entry controlled landfills.
Recommendation:
It is recommended to follow the approach of the OECD manual.
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
4. Structure of the manual
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Linking the material flows of the SEEA to the economic flows of the SNA
SNA
SEEA-MFAcc
Conceptual frame
Sub-accounts
Applications
MSUT/MIOT
PSUT/PIOT
EW-MFAcc
Macro-level
Monetary
supply and use
tables
by
products
and
economic
activities
(production
branches, final
uses)
Physical supply
and use tables
by
type of material
(products, used
and unused raw
materials, ecosystem inputs,
waste and waste
water flows within
the economy,
residuals)
and by
economic (production branches,
final uses) and
environmental
activities
Economy-wide material flow
accounts (excl. water)
Input of materials to
and
output of materials from the
domestic economy
by
type of material (raw
materials, eco-system inputs
products and residuals)
Aggregated
physical and
hybrid
indicators,
modeling
Monetary
input-output
tables
Physical inputoutput tables
Specific PSUT
Physical supply and use
tables for specific groups or
categories of material, like
energy, metals, other minerals, water, biotic materials,
air emissions, waste
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
Meso-level
Sectoral
physical and
hybrid indicators,
decomposition
analysis, IOT
analysis (indirect effects),
raw material
equivalents,
modeling
Recommendation:
-
It is proposed to move the order of presentation. Instead of
presenting the SEEA-MFAcc as a special case it is proposed to
start with the systematic description of the SEEA-MFAcc.
-
For the presentation of the SEEA-MFAcc it is proposed to take the
close relationship between the SNA and the SEEA-MFAcc as a
starting point. The system character of the SEEA type material flow
accounts should be emphasized. For that purpose it seems useful
to introduce the SEEA-MFAcc with the above diagram. That chart
should guide the further description of the module in the manual.
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,
5.1 Questions for discussion
1. Does the UNCEEA support the general proposal of striving for full
harmonization of the SEEA and the OECD manual in terms of terminology
and demarcation?
2. Does the UNCEEA support the general proposal of striving for full
harmonization of the general SEEA-MFAcc and the EW-MFAcc?
3. What is the view of the UNCEEA regarding the proposal for restructuring
the OECD manual part II?
4. Does the UNCEEA support the suggestion to put the questions raised
by the recommendations for harmonization on the revision issue list for
further exploration by using the concrete proposals as a starting point?
5. What is the view of the UNCEEA on the time frame (quick e-mail discussion
or discussion at one of the next London Group meetings) for solving those issues?
6. What is the view of UNCEEA members on the concrete proposals?
© Federal Statistical Office of Germany, Environmental-Economical Accounting, ,Statistics Denmark 2007,