Fet, Annik M., Emblemsvåg, Jan and Johannessen, Jan T. (1996): “Environmental Impacts and Activity Based Costing during Operation of a Platform Supply Vessel”, Møreforsking Ålesund. Rapport nummer Å 9604.

Summary: In this report the methodologies concerning Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) are discussed and tested out in a limited way. The preliminary result is that the methodologies seems to be appropriate tools for tracing costs and environmental impact during the life time of complicated systems as e.g. ships.

This project has been a project under the research program “Environmental management in a life cycle perspective”. The program committee has interacted with other projects within this program (including amongst four shipyards). The project leader at Farstad Shipping ASA has been Jan H. Farstad. Bjarne Nygaaren and Jim Watt have also participated in the project. The project leader at Møre Research Ålesund has been Annik Magerholm Fet. The other project participants at MFÅ have been Jan Emblemsvåg, Jahn Terje Johannessen and Alfred Angelfoss.

The results are, except from confidential information, collected in a main report covering data presentation, evaluation, suggestions for further actions and conclusions which will be a part of a joint report to the Kommunal and Arbeidsdepartementet. The total budget for this project was NOK 182.500,-.

Emblemsvåg, J. and B. A. Bras (1998). “Energy Accounting – A Step Towards Sustainability”. The 42nd Annual Meeting of the International Society of Systems Sciences, Atlanta, Georgia, International Society of Systems Sciences (ISSS).

Abstract: After the oil embargo in 1973, the world realized how important a steady energy supply is. Energy studies were conducted, but after the initial shock of the oil embargo the interest in energy analyses gradually declined. We believe it is time to revive the energy studies, and in this paper we launch the idea of Energy Accounting equally to monetary accounting with similar General Accepted Accounting Principles (GAAP). There are two major reasons for reviving energy studies: (1) The importance of energy in socio-economic and consequently sustainable development and (2) the strong correlation between energy consumption and pollution. Energy Accounting will most likely also give an economic return, however, this is not the focus of this paper. We are convinced that Energy Accounting can force the marketplace – organizations and end-users – toward higher energy efficiency and thereby towards less relative environmental impact. Environmental laws and regulations can then concentrate on issues not related to energy consumption, such as toxicity, because the general pollution prevention – which is related to large-scale problems such as global warming – will be handled in the marketplace by Energy Accounting and energy taxation. If Energy Accounting was established, at least in the industrialized world, the market would itself develop energy management systems and the incentive to use them would be along the lines of having cost management systems today. In our opinion, this is in sharp contrast to the ad hoc LCA methodology developed by, e.g., International Standards Organization (ISO). In this paper, we therefore intend to show that Energy Accounting is feasible from a methods point of view, and that Energy Accounting would be an important step towards sustainability.

Emblemsvåg, J. And B. Bras (1999). “Integrating Economic and Environmental Performance Measurements Using Activity-Based LCA”. Sixth International Seminar on Life Cycle Engineering, Kingston, Ontario, Canada, CIRP.

Abstract: The increasingly complex marketplace has fueled a trend towards performance measurement integration. Traditionally, cost management, environmental management and design have been separated by almost impenetrable functional walls. Here, we present a cross-functional system that gives decision support with respect to both management and design; costs and environmental impact. The system is implemented based on the Activity-Based Life Cycle Assessment (LCA) method, which is a significant extension of Activity-Based Costing (ABC) as it handles costs, energy consumption, waste generation and uncertainty. In this paper we present how an Activity-Based LCA system is implemented in one of Norway’s leading mattress and bed manufacturers and the associated results.

Emblemsvåg, J. and B. Bras (2000). “Industry Experiences with Activity-Based LCA”. Total Life Cycle Conference and Exposition (TLC), April 26-28, 2000, Detroit, MI. Society of Automotive Engineers (SAE). Ref. No. 2000 – 01 – 1464.

Abstract: In this paper, we discuss our experiences with applying an approach called Activity-Based Life-Cycle Assessment (LCA) in industrial settings. In contrast to other Life-Cycle Assessment approaches, we have taken modern cost management practices such as Activity-Based Costing as basis for our approach to environmental impact assessment. The resulting method, Activity-Based LCA, is an extension of Activity-Based Costing as it handles costs, energy consumption and waste generation simultaneously under the presence of uncertainty in a single framework.

Emblemsvåg, J. and B. Bras (2000). “Activity-Based Cost and Environmental Assessments”. Proceedings 2000 ASME National Conference. Chicago, Illinois. ASME.

Abstract: In this paper, we discuss our approach called Activity-Based Life-Cycle Assessment (LCA) that integrates economic and environmental assessments. In contrast to other Life-Cycle Assessment approaches, we have taken modern cost management practices such as Activity-Based Costing as a basis for our approach to environmental impact assessment. The resulting method, Activity-Based LCA, is an extension of Activity-Based Costing as it handles costs, energy consumption and waste generation simultaneously under the presence of uncertainty in a single framework.


Emblemsvåg, J. (2004). “The Darwinian Left—from myth to intellectual hijacking”. Futures. Vol. 36, No. 10. pp. 1117-1121.

First paragraph: Steve Fuller’s essay in this volume, in which he questions the Darwinian Left and describes how it haunts Western political theory, is luckily not the only paper or essay available that questions the Darwinian Left. As we shall see, Darwinian Left is nothing more than an intellectual wasteland of myths and questionable scientific theories that many socialists and radicals (leftists) needed to add legitimacy to their thoughts and to prevent others from using Darwinism against them. That the Darwinian Left resurge today just shows how little leftists have understood parts of their intellectual heritage.

Emblemsvåg, J. (2005). “Kicking away the Ladder: Development Strategy in Historical Perspective”. On The Horizon. Vol. 13, No. 3. pp. 186 – 191.

Abstract: This is a review of a book titled Kicking Away the Ladder, in which Ha-Joon Chang discussed how the now-developed countries became wealthy and what lessons this should provide for establishing a suitable framework for developing countries today.  His historical analysis shows convincingly that the now-developed countries used largely employed interventionist policies to grow, and that their institutions were poorly developed.  In fact, today’s developing countries are less protectionist and have better institutions than the now-developed countries had at comparable stages of development.  He concludes that the current framework in effect ‘kicks away the ladder’ the now-developed countries used to achieve wealth and prosperity.  While I find his historical analysis to be accurate, I do not concur with his conclusions of the present.

Emblemsvåg, J. (2005). “Business analytics: getting behind the numbers”. International Journal of Productivity and Performance Management. Vol. 54, No. 1, pp. 47-58.

Abstract: Many business analysts have a tendency to ‘torture’ their numbers for a long while only to discover that they did not get anywhere ending up in paralysis by analysis.  Using concept like the Law of Large Numbers to simplify both the model building and the interpretation of its results, basing decisions on averages, medians and modes and ignoring uncertainty and risks they miss the most insightful part of many types of analyses – the analysis of variation.  As argued here, by paying closer attention to the sources of and the impact of variation, true insight from numbers can be gained in scores of business applications.  More importantly, a learning process can be facilitated.

Settanni, E. and J. Emblemsvag (2008). “Enterprise Input-Output Accounting: a non-deterministic approach”. International Input-Output Meeting on Managing the Environment, July 9-11, Seville.

Abstract: Input-Output Analysis (IOA) provides a computational structure which is interesting for many applications within supply chain analysis and business processes analysis. These applications are usually performed as static and deterministic analyses, especially as far as cost accounting is concerned. The aim of this paper is to introduce elements of uncertainty analysis within an environmentally-extended Input-Output technological model at the enterprise level, which is common to the environmental accounting and the cost accounting. This will allow both backcasting and forecasting to aid management towards taking informed actions. The approach is built bottom-up from the basic operations within the enterprise, describing each internal process in terms of parameters that reasonably approximate its real characteristics. Monte Carlo methods will be employed to assess how the uncertainty associated with such estimated parameters of the model – especially the price which is expected to correspond for the external purchasing of resources – may affect its expected outcomes. Besides production planning and product costing, such framework can also be employed in order to evaluate what effect different design solutions are likely to have on both the material flows which link a supply chain of production processes, and even the associated whole-life costs.