In the study attempts to analyze soybean production and possibility obtaining biogas from soybean biomass, in order to obtain energy inputs into the profit function and realized a circular economy. This paper presents the results of fiveyear studies of soybean production analysis in the world and in Serbia, and was also examined soybeans morphoproductive characteristics and on the biogas yield, of the Favorit variety, produced in Pancevo, Serbia. Serbia has excellent conditions for soybeans production. The maximum soybean biomass yield of soybean variety Favorit was 5 t ha-1. The average biogas yield, for tested five years, was 368 m3ha-1. The biogas yield was in positive statistically significant correlations on the plant height (r=0.65*) and in positive correlations with biomass yield. Soybean cultivar with their characteristics justify the sowing and can be used as a raw material in bio-fuels production.
This paper aims to develop a Waste Management Composite Index (WMCI) as a Circular Economy (CE) indicator by using a DEA-based model. This approach will enable making a mutual comparison, i.e. comparative analysis of the countries CE performances. Even though many countries have already accomplished a great deal in terms of the CE, there are still numerous of those that have not progressed much, finding themselves at the very beginning of the process. For that matter, the development of the indicators would help monitor changes during the transition process and while shifting to the CE model.In this paper, a tailor-made DEA model is created to fit a two-layer composite index WMCI comprising of eight relevant sub-indicators. The model is applied for the comparison of the 26 European Union (EU) countries. The obtained results could help maintain the countries informed about their position on the ranking list, alongside the level of their implementation of the CE with guidelines and recommendations for possible future development in this area.
The aim of the research was determination the efficiency of application 50 t ha-1 digestate from the process of anaerobic digestion on the productivity of sorghum (Sorghum bicolor L.) on moderately degraded (calcic gleysol) and fertile (chernozem) agricultural land, in southern Banat, Republic of Serbia. In the field experiment during three years digestate amendment led to an increase in the number of leaves by 28.56% and plant height by 5.34%, which led to an increase in yield by 3.40%. The maximum yield was 2018 (41.74 DM t ha-1) on chernozem. The yield of sorghum was lower on calcic gleysol compared to chernozem by 5.43% and was in positive, medium and very significant dependence on precipitation (0.61) and in positive significant correlation with digestate (0.53) and plant height (0.59). Biogas yield reach 157.05 Nm3 t-1 (9582 Nm3 ha-1) on chernozem with digestate. Digestate had a statistically significant positive effect on all tested characteristics of sorghum as well as biogas yield during all three experimental years. The use of digestate as a by-product in the process of producing biogas based on silage of sorghum, allows the substitution of mineral fertilizers and remediation of damaged soil, which contributes to sustainability from the bio-economic and environmental aspects.
The industrial economy, which has emerged and developed over the last 200 years, is increasingly inefficient and is increasingly displaying negative effects on the environment, health and the overall survival of human civilization. The global economic crisis has in some ways been fueled and is a consequence of accelerated social progress. Public concern about the environmental impact of economic activity has increased significantly in recent years around the world. The concept of circular economy is receiving increasing attention, presenting an approach to address the ever-diminishing resources and environmental pressures associated with the current linear economic model. The transition to a circular economy will affect different sectors of the economy and at different levels. This raises questions about how different actors can effectively assess the transition and monitor progress toward the long-term goals of the circular economy model. Waste accumulation has become a serious problem for planet Earth, and also one of the biggest challenges facing our society. Waste is a serious issue for society as well as for financial resources as well as accounting management. A critical purpose of accounting management is to use resources effectively and efficiently. Improving productivity and resource allocation leads to direct financial benefits for organizations as well as providing value to society. Terms such as management, environmental accounting, etc. are often used in accounting and environmental books. Firms need information for both environmental and management accounting. On the financial side, information is needed for a range of uses such as financial planning and control of businesses, performance appraisals, and verification of creditworthiness and environmental performance itself. On the management side - is the emphasis on cost control. The outcome is that, while companies may be dealing with different ones, they have very little knowledge of their full environmental costs, cost-savings capabilities, or how best to pursue cleaner manufacturing initiatives to promote corporate sustainability. In order to serve organizational and social performance, accounting management must be applied in a way that integrates economic, quality and environmental systems, with the ultimate goal of facilitating decisions that support circular circular economies. The future relevance of accounting management depends on this. That is, the resources available, the quality of the firm's financial resources and public subsidies have a positive effect in stimulating the implementation of circular economy initiatives in enterprises. Companies that understand and manage their financial risks as well as risks are generally more stable in the global economy and in many cases attract better employees and better investments, which often translates into growth and sustainable success.
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