A study of the application of the physical hydronomics methodology to assess environmental costs of European rivers

2014 ◽  
Vol 25 (3) ◽  
pp. 324-334 ◽  
Author(s):  
Javier Uche ◽  
Amaya Martínez ◽  
Beatriz Carrasquer
Keyword(s):  
Economic Value ◽  
Second Law Of Thermodynamics ◽  
Water Bodies ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Content Type ◽  
Information Tools ◽  
The Status ◽  
The Cost ◽  
Physical And Chemical

Purpose – The purpose of this paper is to check out the status of collected data in European water-related information tools, with the final aim of analyzing the cost to reach the good environmental status in European rivers, from recorded physical and chemical data, within the second law of thermodynamics. Design/methodology/approach – The study is especially focussed in an economical assessment to account for the environmental costs of water bodies according to the Water Framework Directive. The Catchments and Rivers Network System, the most important information tool in Europe nowadays, constitutes the support of this work. This study shows a methodology to estimate the cost to restore water bodies in energy terms with the help of an aggregated indicator, from physical and chemical characteristics of rivers. More over, energy results are converted later into an economic value. This work presents diverse case studies, starting from Garonne, Rhone, Rhine, Danube, Ebro and Seine rivers. Findings – Figures show that total environmental costs in rivers with higher flows are more important due to the more quantity of water to be restored. Making a contrast among years with different hydrological behavior, total environmental costs are higher in wet years due to the more availability of water to be supplied that consequently implies higher withdrawals. However, rivers with higher total environmental cost are not necessarily the most polluted ones. Regarding to the availability of data, although European monitoring and reporting is in progress, homogeneity of data and consensus in the management of basins are needed. Originality/value – Authors make an estimation of costs to reach the good status of European rivers. This work proposes the Exergy as an aggregate indicator to assess cost for water restoration in monetary values. This paper gives a reference of environmental cost as an important instrument to establish costs recovery prices, to be used in the management of water resources as a complement of other kind of indicators.

Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

2017 ◽  
Vol 25 (2) ◽  
pp. 194-215
Author(s):  
Risa Nurwulan Sari ◽  
Achmad Tjahjono
Keyword(s):  
Environmental Quality ◽  
Treatment Cost ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs ◽  
Biological Method ◽  
The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL. 

Accounting for environmental costs as an instrument of environmental controlling in the company

2019 ◽  
Vol 30 (1) ◽  
pp. 87-97 ◽  
Author(s):  
Kusnikamal Taygashinova ◽  
Alfiya Akhmetova
Keyword(s):  
Development Strategy ◽  
Raw Materials ◽  
Accounting System ◽  
Environmental Costs ◽  
Protection Measures ◽  
Content Type ◽  
The Sustainable Development ◽  
Design Calculations ◽  
Cost Accounting System ◽  
The Cost

Purpose The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs. Design/methodology/approach The authors solved the following problems. The authors defined the essence of the concept of “environmental controlling;” conducted an analysis of methods, functions and instruments of environmental controlling; investigated the possibility of accounting for environmental costs as an instrument of environmental controlling; and systematized approaches of using the tool of accounting for environmental costs at enterprises. Findings The approaches to accounting for environmental costs differ in the degree of integration into the existing accounting system and in the frequency of accounts handling (one-time or regular). One-time solutions to accounting for environmental costs (e.g. environmental design calculations) are calculations conducted independently of traditional accounting. Their advantage lies in the fact that they can be formed and used without affecting the existing cost accounting system. However, they generate additional costs and generally receive less recognition than integrated solutions. Accounting for environmental costs is an integrated part of the existing and regularly conducted accounting system. Research limitations/implications Accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument for the improvement of management efficiency and quality. Originality/value Accounting for environmental costs is necessary as an instrument of environmental controlling in order to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source for the identification of the potential to reduce the cost of output products.

scholarly journals Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013

2014 ◽  
Vol 5 (2) ◽  
pp. 615 ◽  
Author(s):  
Kartike Dewi
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Environmental Damage ◽  
Environmental Costs ◽  
Net Income ◽  
Damage Costs ◽  
Over Exploitation ◽  
The Cost

Environmental damage due to over-exploitation by employers without thinking about environmental improvements result in long-term environmental damage. Allocation of environmental costs, making high expenses on companies that ultimately will reduce net income. This study will examine companies that have great potential to damage the environment, but the company is willing to make the allocation of environmental costs in its income statement, and the company also wants to follow the PROPER program created by the Ministry of Environment for the period 2011 to 2013. The research was conducted using secondary data in www.idx.co.id and www.proper.menlh.go.id. Financial Statements of the company that made the sample examined by checking whether there is environmental damage costs are allocated and check the results of PROPER (Program Performance Rating). This study will determine whether the company identifying, recognizing, measuring and presenting the cost of environmental damage in the Financial Statements. Results obtained from secondary data is that many companies have yet to identify, acknowledge, measure and present the cost of the destruction of nature in the financial statement, the company may have a cost allocation but still use the Incidental Charges account, so that when the pages are checked through www.idx.co.id charge is not visible. It is expected that in the future the company create its own environmental cost allocation account so that it can be easily identified by users of Financial Statements.

scholarly journals Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik

2019 ◽  
Vol 6 (2) ◽  
pp. 102
Author(s):  
Muhammad Ridwan ◽  
Septarina Prita D. S ◽  
S. Sudarno
Keyword(s):  
Environmental Cost ◽  
Environmental Costs ◽  
Cost Categories ◽  
The Republic ◽  
Using Data ◽  
The Cost ◽  
Keywords Cost ◽  
Research Type ◽  
Descriptive Method

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA

Identifying and Accounting for Environmental Costs

1998 ◽  
Author(s):  
Doug Jagger ◽  
Dave Korpach
Keyword(s):  
Environmental Performance ◽  
Oil And Gas ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Environmental Implications ◽  
Bottom Line ◽  
Significant Cost ◽  
Cost Drivers ◽  
Cost Implications ◽  
The Cost

Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.

scholarly journals Environmental cost analysis and reporting to measure environmental performance in realizing eco-efficiency at PT Industri Kereta Api (Persero)

2018 ◽  
Vol 3 (2) ◽  
pp. 169-180
Author(s):  
Basuki Basuki ◽  
Riasty Dewi Irwanda
Keyword(s):  
Environmental Performance ◽  
Design Methodology ◽  
Environmental Cost ◽  
Operating Costs ◽  
Operational Cost ◽  
Content Type ◽  
Descriptive Case Study ◽  
The Cost ◽  
Cost Report

Purpose The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency. Design/methodology/approach This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java. Findings The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports. Originality/value PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

Future and technical considerations of gold wirebonding in semiconductor packaging – a technical review

2014 ◽  
Vol 31 (2) ◽  
pp. 121-128 ◽  
Author(s):  
Chong Leong Gan ◽  
Francis Classe ◽  
Bak Lee Chan ◽  
Uda Hashim
Keyword(s):  
Microelectronics Packaging ◽  
Content Type ◽  
Technical Review ◽  
The Future ◽  
The Status ◽  
Reliability Performance ◽  
The Cost ◽  
Near Future ◽  
Semiconductor Packaging ◽  
Technical Considerations

Purpose – The purpose of this paper is to provide a systematic review on technical findings and discuss the feasibility and future of gold (Au) wirebonding in microelectronics packaging. It also aims to study and compare the cost, quality and wear-out reliability performance of Au wirebonding with respect to other wire alloys such as copper (Cu) and silver (Ag) wirebonding. This paper discusses the influence of wire type on the long-term reliability tests. Design/methodology/approach – Literature reviews are conducted based on cost and wire selections of Au, Cu or Ag wirebonding. Detailed wear-out failure findings and wire selection with cost considerations are presented in this review paper. The future and the status of Au wirebonding in microelectronics packaging are discussed in this paper. Findings – This paper briefly reviews selected aspects of the Au ball and other alternative bonding options, focusing on reliability performance, and discusses the future of Au wirebonding in the near future in semiconductor packaging. Practical implications – The paper reveals the technical considerations when choosing the wire types for future microelectronics packaging. Originality/value – The in-depth technical review and strategies of the selection of wire types (Au, Cu or the latest Ag alloy) in microelectronics packaging are discussed in this paper based on previous literature studies.

Environmental impact assessment of CPEC: a way forward for sustainable development

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Iram Khalid ◽  
Tooba Ahmad ◽  
Sami Ullah
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Environmental Impact ◽  
Power Plants ◽  
Environmental Cost ◽  
Environmental Laws ◽  
Content Type ◽  
Laws And Policies ◽  
The Cost ◽  
Induced Changes

Purpose Human-induced changes in climate have affected the environment to the extent that any more economic development at the cost of the environment will be too costly. Thus, sustainable development options posing no additional harm to the environment are the only viable option. This study aims to examine the likely environmental impacts of infrastructural developments through the China–Pakistan Economic Corridor (CPEC). Design/methodology/approach There is a scarcity of academic debate and discussion on the environmental impact of CPEC developments in laws and policies on the environment. The qualitative approach is followed in this study and official documents and reports are used to investigate the environmental challenges posed by CPEC. Findings The findings show three possible environmental concerns which could increase the climate change vulnerability of Pakistan. The coal-fired power plants are the most prominent threat based on their CO2 contributions and smog. Second, cutting more than 54,000 trees for roads infrastructure will increase CO2 concentration along the CPEC route. Third, increasing vehicle trafficking by up to 7,000 trucks per day on Karakorum Highway alone will release 36.5 million tons of additional CO2. Originality/value It is essential to rethink the environmental cost of CPEC. The study suggests economic and legal cooperation between Pakistan and China as a way forward to deal with climate change issues. Environmental laws should be a vital part of CPEC projects to ensure their safety, security and sustainability.

Envisioning a sustainable consumption future

2019 ◽  
Vol 20 (4) ◽  
pp. 299-313 ◽  
Author(s):  
Rob Aitken ◽  
Leah Watkins ◽  
Sophie Kemp
Keyword(s):  
Sustainable Consumption ◽  
Radical Change ◽  
Environmental Cost ◽  
Community Research ◽  
Role Of Government ◽  
Content Type ◽  
Integrative Framework ◽  
Sustainable Future ◽  
Government Education ◽  
The Status

Purpose The purpose of this study is to understand what a sustainable future would look like and the nature of the changes needed to achieve it. Continued reliance on economic growth to meet the demands of a growing population is unsustainable and comes at an unacceptable social and environmental cost. Given these increasing demands, radical changes to present practices of production and consumption are needed to enable a sustainable future. Design/methodology/approach To address this the projective technique of backcasting was used in a pilot study to explore student visions of a sustainable future. An integrative framework comprising housing, clothing, travel, leisure and food provided the structure for six focus group discussions. Findings Thematic analysis identified three key characteristics of a sustainable consumption future, namely, efficiency, sharing and community and three critical elements, namely, the role of government, education and technology, necessary for its achievement. Research limitations/implications Demonstrating the usefulness of backcasting will encourage its application in a wider range of consumption contexts with a broader range of participants. The vision of a sustainable future provides a blueprint that identifies its nature, and the basis upon which decisions to achieve it can be made. Originality/value The research introduces the technique of backcasting and demonstrates its usefulness when dealing with complex problems, where there is a need for radical change and when the status quo is not sustainable. Unexpectedly, results suggest a commitment to prosocial values, collaborative experience, collective action and the importance of community. Research and social implications demonstrating the usefulness of backcasting will encourage its application in a wider range of consumption contexts with a broader range of participants. The vision of a sustainable future provides a blueprint that identifies its nature, and the basis upon which decisions to achieve it can be made.

scholarly journals LIS research across 50 years: content analysis of journal articles

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kalervo Järvelin ◽  
Pertti Vakkari
Keyword(s):  
Content Analysis ◽  
Information Science ◽  
Information Storage And Retrieval ◽  
Information Storage ◽  
Professional Communication ◽  
Content Type ◽  
Storage And Retrieval ◽  
Intellectual Content ◽  
The Status ◽  
The Cost

PurposeThis paper analyses the research in Library and Information Science (LIS) and reports on (1) the status of LIS research in 2015 and (2) on the evolution of LIS research longitudinally from 1965 to 2015.Design/methodology/approachThe study employs a quantitative intellectual content analysis of articles published in 30+ scholarly LIS journals, following the design by Tuomaala et al. (2014). In the content analysis, we classify articles along eight dimensions covering topical content and methodology.FindingsThe topical findings indicate that the earlier strong LIS emphasis on L&I services has declined notably, while scientific and professional communication has become the most popular topic. Information storage and retrieval has given up its earlier strong position towards the end of the years analyzed. Individuals are increasingly the units of observation. End-user's and developer's viewpoints have strengthened at the cost of intermediaries' viewpoint. LIS research is methodologically increasingly scattered since survey, scientometric methods, experiment, case studies and qualitative studies have all gained in popularity. Consequently, LIS may have become more versatile in the analysis of its research objects during the years analyzed.Originality/valueAmong quantitative intellectual content analyses of LIS research, the study is unique in its scope: length of analysis period (50 years), width (8 dimensions covering topical content and methodology) and depth (the annual batch of 30+ scholarly journals).

Sign in / Sign up

Export Citation Format

Share Document