scholarly journals Environmental Audit Contribution to the Evaluation and Control of Environmental Information

Author(s):  
Sorina Geanina Stanescu ◽  
Constantin Aurelian Ionescu ◽  
Mihaela Denisa Coman
2020 ◽  
Vol 11 ◽  
pp. 79-88
Author(s):  
Yu Qiang Ruan ◽  
Xiao Dong Zhang ◽  
Hanping Mao ◽  
Hong Yan Gao ◽  
Xin Zhang ◽  
...  

 Intelligent equipment technology for facility horticulture is an urgent need for the development of modern facility agriculture.The intelligent monitoring equipment for greenhouse crop growth information can comprehensively monitor the nutrition, growth and environmental information of crops, and provide a scientific basis for the optimal regulation and control of water, fertilizer and environment in the greenhouse. It is a key equipment for the intelligentization of facility horticulture. This research aims at different growth stages In accordance with the testing needs of different plant-shaped crops and the operational needs of the unstructured environment in the greenhouse, we developed wheeled and tracked crop growth and environmental information monitoring systems that can autonomously cruise in the greenhouse;at the same time, in order to meet the detection needs of large-plant crops, a cantilever type crop information monitoring system has also been developed. This system suspends the multi-sensor detection system through the gimbal and installs it on the orbit track laid on the greenhouse truss. Because the detection position is high, it is realized the cruise monitor of greenhouse plants such as cucumber and tomato. In order to achieve comprehensive detection of crop growth information, a multi-sensor detection system for horticultural crop information has been developed. It uses visible-near-infrared binocular multi-spectral cameras, infrared detection sensors, laser ranging sensors, ambient temperature and humidity and light sensors. through the multiple sensor information fusion, implements the facilities horticulture crops nutrition, growth and the comprehensive monitoring of environmental information. Good application effect has been achieved.


2010 ◽  
Vol 13 (4) ◽  
pp. 437-446 ◽  
Author(s):  
Charl De Villiers ◽  
Chris Van Staden

We do a survey of individual shareholders' corporate environmental disclosure needs. We find that South African shareholders require companies to disclose the following specific environmental information:•    Environmental risks and impacts,•    Environmental policy,•    Measurable environmental targets,•    Performance against targets,•    Environmental costs disclosed separately, and•    An independent environmental audit report.Shareholders prefer this information in a separate section of the annual report and on company websites. Shareholders want such disclosure to be prescribed by law and/or stock exchange rules. The most popular reason why they want environmental information disclosed, is to hold companies accountable for their environmental stewardship. A high percentage of shareholders also indicate that they want disclosure, because they are concerned about climate change. These findings imply that legislators and standard setters may have to consider changing disclosure laws and standards.


2013 ◽  
Vol 722 ◽  
pp. 384-388
Author(s):  
Hai Bo Liu ◽  
Yu Jie Dong

Nowadays, there are still no better solutions to the problems of multi-sensor information fusion and multi-behavior conflicts on intelligent tracking robot, which can not correctly recognize complex obstacles like U shape, furthermore, intelligently select the best obstacle-avoidance path. This design takes AT89S52 as the MCU of the wheel robot. Infrared sensor and ultrasonic transducer are used to collect environmental information around. Priority resolving and fuzzy behavior fusion are integrated to process the multi-sensor information and control the running states of wheel robot. By using the designed method, the robot can properly handle the different behaviors and behavior conflicts in its tracking progress. Also, more accurate sign information can be identified, and more complex obstacles like U shape can be avoided quickly and accurately by following the best path. The application result on the wheel robot verifies the efficiency of proposed method.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Moalla ◽  
Bassem Salhi ◽  
Anis Jarboui

Purpose This study empirically tests a comprehensive set of relevant factors to explain environmental reporting quality. This study aims to understand whether environmental assurance has a direct effect on “environmental reporting quality”. In addition, this study also aims to examine the relationship between corporate governance and the quality of environmental reporting as measured by voluntary and timely reporting. Design/methodology/approach A number of econometric techniques are used including panel data specifications using a sample of French listed companies in SBF120 for the period 2012–2017. Findings The results demonstrate that the presence of an environmental audit committee and the size of the environmental external assurance firm has a significant effect on the level of voluntary reporting of environmental information. The results also reveal that the presence of the environmental audit committee, as well as the corporate social responsibility (CSR) committee, the size of the environmental external assurance and corporate governance index, affect the timely environmental reporting. Research limitations/implications This study helps all market participants to more comprehensively evaluate the quality of environmental reporting in the French context and highlights whether various factors could affect the quality of the environmental information disclosed using a multi-theoretical framework. Originality/value This paper fills the gap in the literature by highlighting an unexplored field of literature about the quality of environmental reporting by linking on the division of the quality of environmental information reporting into sub-dimensions (voluntary reporting and timely reporting) in the French context. To the knowledge, no empirical study has been done on the timely reporting of environmental information in the French context or other contexts. The originality of the work consists of the fact that it is one of the first works that deal with the relationship between environmental external assurance, corporate governance and the quality of environmental reporting.


2012 ◽  
Vol 155-156 ◽  
pp. 1009-1012
Author(s):  
Yao Fei Chen ◽  
Ying Hua Ni

This paper analysis the file structure of SWF. Design the parsing framework of SWF file and introduce the whole process. The parsing process is in two important steps: file head parsing and tag parsing. Analysis the format of header and Tag. Describes the structure of short tag and long tag. On the basis of the parsing procedures, a visual basic procedure is designed to achieve SWF environmental information, element information and control of information. Clarify the internal structure of the SWF file, which is important for parsing SWF.


1974 ◽  
Vol 185 (1079) ◽  
pp. 209-219 ◽  

An attempt is made to describe early thinking on how a management information systems framework can be constructed to assist in protecting the British environment and in meeting European and international environmental obligations. The first step is to establish a directory of existing information sources, and the International Referral System for Sources of Environmental Information together with its national counterpart are seen as serving this function. The next step is to develop the idea of environmental data records, which are presented for networking in agreed format. Some progress has been made in drafting a proposed format for ‘chemorecords’ – of substances and their properties, production, uses, handling, environmental involvement, toxicology and control. Work remains to be started on how to develop a draft format for monitoring data (georecords) and for data on ecological interacttions of man and other organisms (biorecords).


2020 ◽  
Vol 67 (1) ◽  
pp. 93-115
Author(s):  
Moalla Marwa ◽  
Bassem Salhi ◽  
Anis Jarboui

In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.


Author(s):  
Ian G. Colditz

The relationship of the animal with its environment has been of longstanding interest in philosophy and science. Here I provide a brief introduction to concepts that place an emphasis on mutualism as the basis of organism - environment interaction, in contrast to the long standing view that the environment exerts an instrumental role in shaping the organism. Two influential theories have been von Uexküll’s theory of umwelt and Gibson’s theory of affordances. The former envisioned the animal as immersed in its surroundings (umwelt) to form a functional unit. In a similar manner, the latter theory describes a unity between 1) environmental information that provides the animal with opportunities for action (affordances) and 2) the ability of the animal to perceive and engage with those affordances. These views have influenced more recent ecological models of the organism as the functional unit of biology and have also influenced models of immune function. In ecological models, agency is seen as the ability of the organism to predict and control its engagement with the environment in order to maintain its integrity. The predominant contemporary model of neural function in which perception and action are understood to operate through Bayes-like active inference complements the concept of agency as proposed by the mutualism models. However, it is suggested that rather than a constant mutualism, encounters between organism and environment range over a dynamic spectrum from dualism to mutualism. It is also suggested that along this spectrum, agency emerges when the balance of instrumentality shifts from the environment to the organism, and that the balance of this relationship can further progress towards a felicitous mutualism. Meaning emerges between environmental information and an agent as opportunity for action. Implications for opportunities to foster agency in animals within our care is noted.


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