Environmental risks of farmed and barren alkaline coal ash landfills in Tuzla, Bosnia and Herzegovina

2008 ◽  
Vol 153 (3) ◽  
pp. 677-686 ◽  
Author(s):  
Alex Dellantonio ◽  
Walter J. Fitz ◽  
Hamid Custovic ◽  
Frank Repmann ◽  
Bernd U. Schneider ◽  
...  
Author(s):  
Julia Youngman ◽  
Megan F. Hess ◽  
Elicia Cowins

This case introduces students to the topic of contingent liabilities by examining the actual management decisions of two energy companies facing increased regulatory scrutiny over the environmental risks associated with coal ash.  The case learning objectives include: (1) researching and summarizing the guidance governing the recognition and disclosure of contingent liabilities; (2) critically assessing a company’s decisions regarding the recognition and disclosure of environmental liabilities; (3) accounting for asset retirement obligations; and (4) articulating the ethical implications of a company’s management and disclosure of environmental risks from the perspectives of various stakeholders.  The case is designed for use in an intermediate accounting course at the undergraduate level.  Students reported improvement in their knowledge and comprehension of contingent liabilities and their appreciation for the ethical implications of accounting decisions.  Students also noted that they enjoyed discussing these issues in the context of real companies facing complex environmental challenges.


Crisis ◽  
2010 ◽  
Vol 31 (3) ◽  
pp. 160-164 ◽  
Author(s):  
Almir Fajkic ◽  
Orhan Lepara ◽  
Martin Voracek ◽  
Nestor D. Kapusta ◽  
Thomas Niederkrotenthaler ◽  
...  

Background: Evidence on youth suicides from Southeastern Europe is scarce. We are not aware of previous reports from Bosnia and Herzegovina, which experienced war from 1992 to 1995. Durkheim’s theory of suicide predicts decreased suicide rates in wartime and increased rates afterward. Aims: To compare child and adolescent suicides in Bosnia and Herzegovina before and after the war. Methods: Data on youth suicide for prewar (1986–90) and postwar (2002–06) periods were analyzed with respect to prevalence, sex and age differences, and suicide methods. Suicide data from 1991 through 2001 were not available. Results: Overall youth suicide rates were one-third lower in the postwar than in the prewar period. This effect was most pronounced for girls, whose postwar suicide rates almost halved, and for 15–19-year-old boys, whose rates decreased by about a one-fourth. Suicides increased among boys aged 14 or younger. Firearm suicides almost doubled proportionally and were the predominant postwar method, while the most common prewar method had been hanging. Conclusions: The findings from this study indicate the need for public education in Bosnia and Herzegovina on the role of firearm accessibility in youth suicide and for instructions on safe storage in households. Moreover, raising societal awareness about suicide risk factors and suicide prevention is needed.


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