scholarly journals NON-FINANCIAL INFORMATION REPORTING AFTER 2016 FOR THE EXAMPLE OF BULGARIAN GREENHOUSE GAS EMITTERS

2021 ◽  
Vol 2 ◽  
pp. 55-61
Author(s):  
Tsvetomir L. Manolov
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Greenhouse Gas ◽  
Financial Statements ◽  
Financial Information ◽  
Main Hypothesis ◽  
The Public ◽  
Information Reporting ◽  
Annual Activity

Air pollution is one of the main environmental reasons for many diseases in Bulgaria. Plenty of studies indicate that the country is still far from achieving air quality levels that do not pose a risk to people and the environment. The current research is directed toward eight companies in Bulgaria, which are responsible for over 70% of greenhouse gas emissions from fixed installations. The study was conducted during the period of 2016 to 2019. The main hypothesis is that due to the public importance of these companies’ activities, the quantity and quality of non-financial information disclosed by them will be significant. Additionally, it is examined how the required obligation for some companies to publish together with their annual financial statements and non-financial declaration has reflected on the disclosures made by them. The research is conducted on the basis of annual financial statements published by the companies, non-financial declarations, annual activity reports and information contained on their websites.

VALORIZATION OF THE URBAN ENVIRONMENT OF SOUTH SERBIA FROM THE AIR QUALITY ASPECT

2018 ◽  
Vol 28 (4) ◽  
pp. 1329-1333
Author(s):  
Miodrag Šmelcerović
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Urban Environment ◽  
Pollution Sources ◽  
Anthropogenic Sources ◽  
Anthropogenic Factors ◽  
Limit Values ◽  
Cause And Effect ◽  
Sources Of Pollution

The protection of the environment and people’s health from negative influences of the pollution of air as a medium of the environment requires constant observing of the air quality in accordance with international standards, the analysis of emission and imission of polluting matters in the air, and their connection with the sources of pollution. Having in mind the series of laws and delegated legislations which define the field of air pollution, it is necessary to closely observe these long-term processes, discovering cause-and-effect relationships between the activities of anthropogenic sources of emission of polluting matters and the level of air degradation. The relevant evaluation of the air quality of a certain area can be conducted if the level of concentration of polluting matters characteristic for the pollution sources of this area is observed in a longer period of time. The data obtained by the observation of the air pollution are the basis for creation of the recovery program of a certain area. Vranje is a town in South Serbia where there is a bigger number of anthropogenic pollution sources that can significantly diminish the air quality. The cause-and-effect relationship of the anthropogenic sources of pollution is conducted related to the analysis of systematized data which are in the relevant data base of the authorized institution The Institute of Public Health Vranje, for the time period between the year of 2012. and 2017. By the analysis of data of imission concentrations of typical polluting matters, the dominant polluting matters were determined on the territory of the town of Vranje, the ones that are the causers of the biggest air pollution and the risk for people’s health. Analysis of the concentration of soot, sulfur dioxide and nitrogen oxides indicates their presence in the air of Vranje town area in concentrations that do not exceed the permitted limit values annually. The greatest pollution is caused by the soot content in the air, especially in the winter period when the highest number of days with the values above the limit was registered. By perceiving the influence of natural and anthropogenic factors, it is clear that the concentration of polluting matters can be decreased only by establishing control over anthropogenic sources of pollution, and thus it can be contributed to the improvement of the air quality of this urban environment.

scholarly journals Contribution of Local and Transboundary Air Pollution to the Urban Air Quality of Fukuoka, Japan

Atmosphere ◽  
2021 ◽  
Vol 12 (4) ◽  
pp. 431
Author(s):  
Ayako Yoshino ◽  
Akinori Takami ◽  
Keiichiro Hara ◽  
Chiharu Nishita-Hara ◽  
Masahiko Hayashi ◽  
...  
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Urban Areas ◽  
Air Pollutants ◽  
Regional Scale ◽  
Gaseous Species ◽  
Transboundary Air Pollution ◽  
Local Air Pollution ◽  
The City

Transboundary air pollution (TAP) and local air pollution (LAP) influence the air quality of urban areas. Fukuoka, located on the west side of Japan and affected by TAP from the Asian continent, is a unique example for understanding the contribution of LAP and TAP. Gaseous species and particulate matter (PM) were measured for approximately three weeks in Fukuoka in the winter of 2018. We classified two distinctive periods, LAP and TAP, based on wind speed. The classification was supported by variations in the concentration of gaseous species and by backward trajectories. Most air pollutants, including NOx and PM, were high in the LAP period and low in the TAP period. However, ozone was the exception. Therefore, our findings suggest that reducing local emissions is necessary. Ozone was higher in the TAP period, and the variation in ozone concentration was relatively small, indicating that ozone was produced outside of the city and transported to Fukuoka. Thus, air pollutants must also be reduced at a regional scale, including in China.

scholarly journals IMPROVING THE QUALITY OF INFORMATION SUPPORT FOR MONITORING AIR POLLUTION FROM VEHICLES (CASE STUDY OF ST. PETERSBURG)

2021 ◽  
Vol 26 (2) ◽  
pp. 65-74
Author(s):  
V. N. Lozhkin ◽  
◽  
O. V. Lozhkina ◽  
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Information Support ◽  
Information Process ◽  
Limit Values ◽  
Standard Limit ◽  
The City ◽  
Original Information

Introduction. St. Petersburg is the cultural and sea capital of Russia. The city is characterized by environmental problems typical for the largest cities in the world. It has a technical system for instrumental online monitoring and computational forecasting of air quality. Methods. The system maintains the information process by means of computational monitoring of its current and future state. Results. The paper describes methodological approaches to the generation of instrumental information about the structure and intensity of traffic flows in the urban road network and its digital transformation into GIS maps of air pollution in terms of pollutants standard limit values excess. Conclusion. The original information technology for air quality control was introduced at the regional level in the form of an official methodology and is used in environmental management activities.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

2014 ◽  
Vol 1 (2) ◽  
pp. 49
Author(s):  
Winda Kurnia ◽  
Khomsiyah Khomsiyah ◽  
Sofie Sofie
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Pressure ◽  
Financial Statements ◽  
The Public ◽  
Public Accountant

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals REAL-TIME ENVIRONMENTAL SENSORS TO IMPROVE HEALTH IN THE SENSING CITY

2016 ◽  
Vol XLI-B2 ◽  
pp. 729-733 ◽  
Author(s):  
L. Marek ◽  
M. Campbell ◽  
M. Epton ◽  
M. Storer ◽  
S. Kingham
Keyword(s):  
Quality Of Life ◽  
Air Pollution ◽  
Air Quality ◽  
Real Time ◽  
Low Cost ◽  
Monitoring Network ◽  
Environmental Data ◽  
Chronic Obstructive ◽  
Actual Usage

The opportunity of an emerging smart city in post-disaster Christchurch has been explored as a way to improve the quality of life of people suffering Chronic Obstructive Pulmonary Disease (COPD), which is a progressive disease that affects respiratory function. It affects 1 in 15 New Zealanders and is the 4th largest cause of death, with significant costs to the health system. While, cigarette smoking is the leading cause of COPD, long-term exposure to other lung irritants, such as air pollution, chemical fumes, or dust can also cause and exacerbate it. Currently, we do know little what happens to the patients with COPD after they leave a doctor’s care. By learning more about patients’ movements in space and time, we can better understand the impacts of both the environment and personal mobility on the disease. This research is studying patients with COPD by using GPS-enabled smartphones, combined with the data about their spatiotemporal movements and information about their actual usage of medication in near real-time. We measure environmental data in the city, including air pollution, humidity and temperature and how this may subsequently be associated with COPD symptoms. In addition to the existing air quality monitoring network, to improve the spatial scale of our analysis, we deployed a series of low-cost Internet of Things (IoT) air quality sensors as well. The study demonstrates how health devices, smartphones and IoT sensors are becoming a part of a new health data ecosystem and how their usage could provide information about high-risk health hotspots, which, in the longer term, could lead to improvement in the quality of life for patients with COPD.

scholarly journals Mechanisms of corporate governance and performance: analysis of public companies listed in BM&FBovespa

2017 ◽  
Vol 16 (3) ◽  
pp. 1161-1184
Author(s):  
Josimar Pires Da Silva ◽  
Mariana Pereira Bonfim ◽  
Rafael Martins Noriller ◽  
Carlos Vicente Berner
Keyword(s):  
Corporate Governance ◽  
Performance Analysis ◽  
Financial Statements ◽  
Public Companies ◽  
The Public ◽  
Corporate Governance Mechanisms ◽  
The Government ◽  
And Performance ◽  
Future Reference

AbstractThe objective of this research is to verify the level of relationship between the mechanisms of corporate governance and the performance of the companies of the public subsector, listed on BM&FBovespa. The research was based on the financial statements from 2010 to 2014, obtained on the BM&FBovespa website, resulting in a sample of 63 companies with 315 observations. In order to calculate the performance proxy of the company, the ROA was used, and for the calculation of the proxies of the corporate governance mechanisms were used for the quality of the audit, the concentration of ownership in common shares and preferred shares, participation in the levels of governance of BM&FBovespa, number of shares held by the government and number of directors in the Board, adapted from the Mollah and Zaman (2015) survey. Convergence with national and international research, the findings of the study showed that such variables as quality of profit, concentration of ownership in preferred shares, participation in governance levels and size of the Board are positively related to the performance of the company; already a concentration of ownership in common shares and number of shares held by the government are negatively related to performance. For future reference, it is recommended to expand other sectors of the market as well as to use other mechanisms of corporate governance, presented in the literature.Keywords: Corporate Governance. Performance. Public Subsector.Mecanismos de governança corporativa e desempenho: análise das companhias do subsetor de utilidade pública listadas na BM&FBovespa Resumo O objetivo da pesquisa foi o de verificar o nível de relação entre os mecanismos de governança corporativa e o desempenho das empresas do subsetor de utilidade pública, listadas na BM&FBovespa. A pesquisa teve como base os dados das demonstrações financeiras de 2010 a 2014, obtidas no sítio eletrônico da BM&FBovespa, resultando assim, em uma amostra de 63 empresas, com 315 observações. Para o cálculo da proxy de desempenho da empresa foi utilizado o ROA, e para o cálculo das proxies dos mecanismos de governança corporativa foram utilizadas a qualidade da auditoria, concentração de propriedade em ações ordinárias e em ações preferenciais, participação nos níveis de governança da BM&FBovespa, número de ações mantidas pelo governo e número de diretores no Conselho, adaptado da pesquisa de Mollah e Zaman (2015). Convergente com pesquisas nacionais e internacionais, os achados desse estudo evidenciaram que as variáveis qualidade do lucro, concentração de propriedade em ações preferenciais, participação nos níveis de governança e tamanho do Conselho são positivamente relacionados com o desempenho da empresa; já a concentração de propriedade em ações ordinárias e o número de ações mantidas pelo governo são negativamente relacionadas com o desempenho. Para pesquisas futuras, recomenda-se ampliar a outros setores do mercado bem como utilizar outros mecanismos de governança corporativa, presentes na literatura.Palavras-chave: Governança Corporativa. Desempenho. Utilidade Pública.

scholarly journals City Logistics and Air Quality

2018 ◽  
Vol 6 (1) ◽  
pp. 26-29
Author(s):  
Radovan Slávik ◽  
◽  
Dominika Beňová ◽  
Jozef Gnap ◽  
Ondrej Stopka
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Greenhouse Gases ◽  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Slovak Republic ◽  
Road Transport ◽  
City Logistics ◽  
Harmful Emissions ◽  
The Impact

The paper focuses on the impact of city logistics on air quality. The first chapter focuses on the EU's transport policy for 2030-2050 to reduce greenhouse gas emissions. The second chapter focuses on air quality in the Slovak Republic and the amount of greenhouse gases in the air. The aim of the contribution is to highlight the impact of road transport on air quality and air pollution as well as the need to reduce these harmful emissions.

scholarly journals Relevance of financial reporting quality - Theory and practice in Vietnamese enterprises

2017 ◽  
Vol 1 (Q2) ◽  
pp. 119-128
Author(s):  
Thuan Quoc Pham
Keyword(s):  
Conceptual Framework ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Reporting Quality ◽  
Professional Associations ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Information ◽  
Financial Reporting Quality

Financial reporting quality is one the most interesting topics which draw a great deal of attention to researchers and scientists in the field of accounting (Céline Michailesco, 2010). In the review of research on financial information from 1980 to 2016, Pham (2016) found that characteristics of useful financial information are relatively diverse with as many as 15 attributes being identified. In addition, he also found that all research in any period has employed the characteristics published by professional associations such as American Institute of Accountants, Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB as theoretical basis. Research on the quality of financial information is diverse yet have many things in common, above all is the Relevance characteristic which considered to be the basic qualitative component of the quality of financial information in financial statements. Conceptual Framework officially issued by FASB & IASB in 2010 (FASB & IASB 2010) has further confirmed Relevance is the basic quality component of financial information. Compared with previous announcements, there has been a considerable change in the criteria and attributes used to evaluate the appropriateness of Relevance characteristic of financial information in financial statements. This study aims at confirming the importance of the Relevance component in evaluating the quality of financial information, clarifyingg the characteristics of Relevance measurement before and after Conceptual Framework 2010 and constructing relevant scales as well as measuring the qualitative characteristic of Relevance among enterprises in Vietnam.

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