scholarly journals A környezeti hasznok rendszere (System of the environmental benefits)

2013 ◽  
pp. 30-43
Author(s):  
Hajnalka Ván
Keyword(s):  
Decision Making ◽  
Environmental Protection ◽  
Environmental Benefits ◽  
Environmental Action ◽  
Accounting System ◽  
New Model ◽  
Environmental Decision Making ◽  
Decision Making Processes ◽  
The Cost ◽  
Value Concept

A tanulmány a vállalati működés során megjelenő környezetvédelmi intézkedések vállalaton belüli hasznainak rendszerezésével foglalkozik. A hagyományos vállalati számviteli rendszerben a környezetvédelem alapvetően a költségoldalon jelenik meg. Azonban a környezetvédelmi tevékenység vállalaton belül megjelenő hasznainak is fontos szerepe van környezetvédelmi intézkedésekkel, beruházásokkal kapcsolatos döntések meghozatalában. Ennek ellenére a környezeti hasznok a szakirodalomban elnagyoltan, valamint nem a teljes vállalatra vonatkozóan jelennek meg. Ezért a tanulmány célja, hogy a környezeti hasznok számviteli rendszerben való kimutatására egyfajta megoldást keressen. Az elemzés eredménye egy olyan új modell felállítása, amely képes a tulajdonosi érték koncepciójához szorosan kapcsolódva a vállalaton belüli környezeti hasznokat átfogóan kimutatni. Az újonnan felállított modell a hazai és a nemzetközi gyakorlatban is újdonságértékkel bír, és nagy előnye a vállalati gyakorlatban való alkalmazhatóság. --------- The main focus of this paper is the systematization of the environmental benefits within the company. The environmental benefits related to the company’s environmental action. Environmental protection appears in the accounting system mostly on the cost side. However, environmental benefits incurring within the company play an important role in the company’s environmental decision making processes. Despite these facts, environmental benefits are not analyzed in detail by the accounting literature and do not cover the whole activity of the company. Consequently, these paper aims to gain a possible demonstration of environmental benefits in the accounting system. The main outcome of this paper is a new model, able to comprehensively present the environmental benefits of the whole company. The theory on which the model is based is the shareholders’ value concept. The model has significant novelty both in the Hungarian and international practice. Another advantage of the model is that it can be integrated into the company’s accounting system.

Contentious Capitol Climates

2020 ◽  
pp. 58-90
Author(s):  
Michael Méndez
Keyword(s):  
Climate Change ◽  
Decision Making ◽  
Environmental Protection ◽  
Climate Governance ◽  
Disadvantaged Communities ◽  
Global Environmental ◽  
Decision Making Processes ◽  
Contemporary Climate

Describes the tension between global environmental protection and a local focus on the most disadvantaged communities. The chapter analyzes the development of California’s landmark climate change legislation: Assembly Bill (AB) 32. It illustrates the contentious nature of defining climate change and how the entanglements of diverse knowledges and worldviews shape contemporary climate governance and decision-making processes.

scholarly journals Program Outcomes of Payments for Watershed Services in Brazilian Atlantic Forest: How to Evaluate to Improve Decision-Making and the Socio-Environmental Benefits

Water ◽  
2020 ◽  
Vol 12 (9) ◽  
pp. 2441
Author(s):  
Flávio Monteiro dos Santos ◽  
Marcondes Coelho-Junior ◽  
Jéssica Chaves Cardoso ◽  
Vanessa Basso ◽  
André de Paula Marques ◽  
...  
Keyword(s):  
Decision Making ◽  
Ecosystem Services ◽  
Environmental Benefits ◽  
Evaluation Methodology ◽  
Payments For Ecosystem Services ◽  
Program Outcomes ◽  
Efficiency Performance ◽  
Decision Making Processes ◽  
Watershed Services ◽  
Paraíba Do Sul River

In 2014, the Paraíba do Sul River Basin Integration Committee (CEIVAP) established its Pilot Program of Payments for Ecosystem Services (PES), focusing on water resources. The projects from this program share the same goal: to disseminate the use of PES as a tool for land management in watersheds. Contemplating 11 municipalities, including 84 landowners, conserving 718.63 ha and restoring 188.58 ha, this program was concluded in April 2020. Reviewing its historical and contextualizing features, we have observed that the outcomes from this program extend beyond these numbers. Here, we propose an evaluation methodology comparing the efficiency, performance, and impact of the PES projects. Based on new indicators that are easy to measure, we have identified key elements that have asymmetrically affected the projects. The complexity of the project scope and the execution of high-cost, and risky interventions on rural properties, have resulted in expensive projects with little tangible outputs. Our results support the upgrade of public policy for investment in ecosystem services by CEIVAP in the Paraíba do Sul watershed. In addition, our results can be more successful by improving the decision-making processes for similar projects in other watersheds.

scholarly journals The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

2019 ◽  
Vol 10 (4) ◽  
pp. 14
Author(s):  
Jolanta Chluska
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Balance Sheet ◽  
Accounting System ◽  
Accounting Systems ◽  
Economic Decisions ◽  
Accounting Principles ◽  
Decision Making Processes ◽  
Business Entities ◽  
Internal Accounting

Polish business entities operate based on accounting principles in accordance with the Accounting Act and the accounting policy established by the directors of the entities. Changes in the balance sheet law have a significant effect on the internal accounting principles applied in companies. In the last three years, Polish accounting regulations have been adapted to the solutions used in the European Union.The aim of the paper is to analyse information aspects of accounting, including financial reporting in Poland in the decision-making processes of internal recipients, taking into account the changes in legal regulations.The research method was the analysis of the literature and legal acts, and a practical example.Changes in legislation influence the accounting policies defined by the managers of business entities. Companies can simplify their accounting principles including those concerning reporting. However, the simplifications should not adversely affect the economic decisions of the entity's manager and the recipients of the financial statements.The lack of accurate financial data from the accounting system may adversely affect the decision-making of the unit's manager in management processes. As it results from the analysis of the literature of the subject and the accounting systems of small enterprises, financial information from accounting is necessary for effective business management. Therefore, managers apply simplifications in accounting quite carefully.

scholarly journals Simulation and Modeling Efforts to Support Decision Making in Healthcare Supply Chain Management

2014 ◽  
Vol 2014 ◽  
pp. 1-16 ◽  
Author(s):  
Eman AbuKhousa ◽  
Jameela Al-Jaroodi ◽  
Sanja Lazarova-Molnar ◽  
Nader Mohamed
Keyword(s):  
Decision Making ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Simulation And Modeling ◽  
Healthcare Organizations ◽  
Chain Management ◽  
Decision Making Processes ◽  
Environment Simulation ◽  
The Cost ◽  
Support Decision Making

Recently, most healthcare organizations focus their attention on reducing the cost of their supply chain management (SCM) by improving the decision making pertaining processes’ efficiencies. The availability of products through healthcare SCM is often a matter of life or death to the patient; therefore, trial and error approaches are not an option in this environment. Simulation and modeling (SM) has been presented as an alternative approach for supply chain managers in healthcare organizations to test solutions and to support decision making processes associated with various SCM problems. This paper presents and analyzes past SM efforts to support decision making in healthcare SCM and identifies the key challenges associated with healthcare SCM modeling. We also present and discuss emerging technologies to meet these challenges.

DEMOCRACY AND THE ENVIRONMENT IN RUSSIA

2009 ◽  
Vol 11 (02) ◽  
pp. 161-173 ◽  
Author(s):  
NICOLE KOVALEV ◽  
JOHANN KÖPPEL ◽  
ALEXANDER DROZDOV ◽  
ECKHARDT DITTRICH
Keyword(s):  
Decision Making ◽  
Civil Society ◽  
Case Studies ◽  
Decision Makers ◽  
Democratic Deficit ◽  
Approval Process ◽  
The Public ◽  
Environmental Decision Making ◽  
Decision Making Processes ◽  
The Russian Federation

Since 1988, the Russian Federation has required that laws, plans, programs and all kind of projects undergo an environmental assessment. A mandatory component of the EIA in Russia is public participation. In this paper different case studies are used to find out to what extent public could influence environmental decision making processes from the early eighties until 2002. The cases selected include several where the public was passive or where it had limited activities, but also some where the participation was strong and projects were improved or stopped. As far as these case studies highlighted, the civil society in Russia can be described as an organized and sometimes strong factor in the approval process. The behaviour displayed by decision-makers, however, revealed at times a remarkable democratic deficit.

The “Evils” of Traditional Cost Accounting (DRAFT)

2018 ◽  
Author(s):  
Boaz Ronen ◽  
Joseph S Pliskin ◽  
Shimeon Pass
Keyword(s):  
Decision Making ◽  
Cost Accounting ◽  
Business Environment ◽  
Service Organizations ◽  
Cost Structures ◽  
Business Opportunities ◽  
Modern Business ◽  
Decision Making Processes ◽  
The One ◽  
The Cost

Traditional cost accounting lost its relevance, and those who use it for decision-making may cause damages to their organizations. Traditional cost accounting is no longer valid because of the changes in healthcare cost structures and changes in the competitive environment. The chapter shows that the assumptions of traditional cost accounting that were valid at the beginning of the 20th century are no longer valid for analyzing costs of healthcare service organizations. Reliance on the cost of the product or the cost of the service may lead to the loss of business opportunities on the one hand and interference in the decision-making processes on the other hand. Chapter 16 will present alternatives for traditional cost accounting that are appropriate for healthcare organization in the modern business environment.

Sign in / Sign up

Export Citation Format

Share Document