scholarly journals DEFINITION OF ENVIRONMENTAL ACTIVITY IN ACCOUNTING AND MECHANISMS FOR ITS STIMULATION

2021 ◽  
Author(s):  
Veronika Hanusych
Keyword(s):  
Natural Resources ◽  
New Technologies ◽  
Integrated Approach ◽  
Waste Recycling ◽  
Environmental Accounting ◽  
Tree Planting ◽  
The Government ◽  
Save Energy ◽  
Environmental Capital ◽  
Environmental Activities

In article we consider environmental activities in a broad and narrow sense. Definitely, that exactly environmental motivated movements allow attributing one or another housewifely transaction to environmental action. Environmental activities housewifely subjects could be done in two ways: special actions aimed at improving the environmental situation and greening various housewifely processes. This separation allows to develop separate approaches to accounting for relevant processes environmental activities. The main problem of environmental accounting is the assessment of natural resources during their primary development because we get them from nature for free. But their renewable cost is very high. Environmental problems can be solved only with an integrated approach. Introduction to accounting practice of valuation at replacement cost and environmental capital will allow partially solve the problem of financing the restoration of natural resources and will increase the responsibility of enterprises in the environmental sphere. Accumulation environmental capital must be carried out simultaneously with primary consumption of environmental assets. Environmental assets mean all natural resources, that are used by the enterprise in the course of housewifely activities. Environmental capital must become a reliable permanent source of financing for the company's environmental activities. Directions of use of environmental capital could be restoration of natural resources (e.g. tree planting), replacement of materials with environmentally friendly, waste recycling, introduction of new technologies, which save energy resources. To induce businesses to spend more money on the environment, the government must develop a set of incentives that will turn environmental spending into an effective investment.

Raw materials (CRM/SRM) supply from waste recycling and landfill mining: interdisciplinary approach to exploit resources from extractive waste facilities

2021 ◽  
Author(s):  
Giovanna Antonella Dino ◽  
Alessandro Cavallo ◽  
Claudia Chiappino
Keyword(s):  
New Technologies ◽  
Cost Benefit Analysis ◽  
Raw Materials ◽  
Precious Metals ◽  
Interdisciplinary Approach ◽  
Integrated Approach ◽  
Waste Recycling ◽  
Global Market ◽  
Low Carbon ◽  
Low Carbon Technologies

<p>The acceleration in deployment of the key low carbon technologies in the wind, solar, and energy storage areas has real implications for the commodities market, not only rare earths, such as indium and neodymium. Aluminum, copper, silver, bauxite, iron, lead, and others all stand to potentially benefit from a strong shift to low carbon technologies. It would be reasonable to expect that all low carbon energy systems are more likely than not to be more metal intensive than high-carbon systems. All literature examining material and metals implications for supplying clean technologies agree that building these technologies will result in considerably more material-intensive demand than would traditional fossil fuel mechanisms. At present the minerals/materials considered “critical” (Critical Raw Materials – CRM) for EU economy are mainly constituted by rare earth metals, base and precious metals. The supply of CRM is highly connected to international politics and global market conditions; most of them are exploited in countries other than EU ones, causing high economic dependence from non-EU countries.</p><p>RM and CRM are principally extracted from natural resources, urban and industrial landfill sites, and extractive waste facilities. To evaluate the potentially exploitable quantity and typologies of RM/CRM and secondary raw materials (SRM), standardized protocols, including waste characterization and waste volume potentially exploitable are needed. Further to this, and together with environmental and human health aspects, the economic and societal aspects need to be integrated and therefore common cost benefit analysis (CBA) and life cycle assessment (LCA) methodologies should be also used. A more sustainable and integrated approach in the management of extractive industry at large, also thanks to proper Guidelines, is needed to boost the waste recycling. Some tools, as the sustainable finance, can be applied to encourage industries to be more responsible.</p><p>Fundamental is the interaction within Research Centers, Academies, Industries and Public Administrations in researching innovative and newer solutions for waste recycling (in terms of new technologies and products) and in guaranteeing the application at a wider scale of the products, objects of patents and already tested, not already present in the global market. In many cases, the possibility to re-use SRM from mining waste is invalidate from landscape constraints or bans on protected areas; to move these limits, it’s necessary working harmonically with Public Administrations and Mining Companies in order to show them the results of materials recovered in terms of LCA, if compared to mining.  The typical objection from “stakeholders” is to consider the removing operations too much invasive on territory, but this belief could be debunked with a correct, agreed approach of the project; good solutions of environmental recovery should be found after exploitation, also to solve safety and pollution problems and return the site in better condition. For these reasons, we consider to give priority to the case-histories which represent a real or potential risk (for production, of stability, hydrogeological, chemical, etc.), but in perspective mostly a precious resource.</p><p>The present research investigates the chance to guarantee a more sustainable mining in selected Italian case studies.</p>

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

Financial and Economic Support of Innovation Processes in the Russian Fuel and Energy Complex

2019 ◽  
Vol 12 (3) ◽  
pp. 77-85
Author(s):  
L. D. Kapranova ◽  
T. V. Pogodina
Keyword(s):  
Oil Recovery ◽  
Large Scale ◽  
Oil And Gas ◽  
New Technologies ◽  
Innovative Development ◽  
Oil Reserves ◽  
Energy Complex ◽  
Innovation Activities ◽  
Substantial Investment ◽  
The Government

The subject of the research is the current state of the fuel and energy complex (FEC) that ensures generation of a significant part of the budget and the innovative development of the economy.The purpose of the research was to establish priority directions for the development of the FEC sectors based on a comprehensive analysis of their innovative and investment activities. The dynamics of investment in the fuel and energy sector are considered. It is noted that large-scale modernization of the fuel and energy complex requires substantial investment and support from the government. The results of the government programs of corporate innovative development are analyzed. The results of the research identified innovative development priorities in the power, oil, gas and coal sectors of the fuel and energy complex. The most promising areas of innovative development in the oil and gas sector are the technologies of enhanced oil recovery; the development of hard-to-recover oil reserves; the production of liquefied natural gas and its transportation. In the power sector, the prospective areas are activities aimed at improving the performance reliability of the national energy systems and the introduction of digital technologies. Based on the research findings, it is concluded that the innovation activities in the fuel and energy complex primarily include the development of new technologies, modernization of the FEC technical base; adoption of state-of-the-art methods of coal mining and oil recovery; creating favorable economic conditions for industrial extraction of hard-to-recover reserves; transition to carbon-free fuel sources and energy carriers that can reduce energy consumption and cost as well as reducing the negative FEC impact on the environment.

Artificial Intelligence as a Technological Innovation to Accelerate Economic Development

2019 ◽  
Vol 12 (3) ◽  
pp. 125-133
Author(s):  
S. V. Shchurina ◽  
A. S. Danilov
Keyword(s):  
Artificial Intelligence ◽  
Economic Development ◽  
Technological Innovation ◽  
Manufacturing Industry ◽  
New Technologies ◽  
Retail Trade ◽  
High Tech ◽  
Industrial Complex ◽  
Technological Gap ◽  
The Government

The subject of the research is the introduction of artificial intelligence as a technological innovation into the Russian economic development. The relevance of the problem is due to the fact that the Russian market of artificial intelligence is still in the infancy and the necessity to bridge the current technological gap between Russia and the leading economies of the world is coming to the forefront. The financial sector, the manufacturing industry and the retail trade are the drivers of the artificial intelligence development. However, company managers in Russia are not prepared for the practical application of expensive artificial intelligence technologies. Under these circumstances, the challenge is to develop measures to support high-tech projects of small and medium-sized businesses, given that the technological innovation considered can accelerate the development of the Russian economy in the energy sector fully or partially controlled by the government as well as in the military-industrial complex and the judicial system.The purposes of the research were to examine the current state of technological innovations in the field of artificial intelligence in the leading countries and Russia and develop proposals for improving the AI application in the Russian practices.The paper concludes that the artificial intelligence is a breakthrough technology with a great application potential. Active promotion of the artificial intelligence in companies significantly increases their efficiency, competitiveness, develops industry markets, stimulates introduction of new technologies, improves product quality and scales up manufacturing. In general, the artificial intelligence gives a new impetus to the development of Russia and facilitates its entry into the five largest world’s economies.

POTENSI PENGEMBANGAN PEMBANGKIT LISTRIK PANASBUMI SUHU RENDAH DI KABUPATEN MANOKWARI SELATAN

2014 ◽  
Vol 13 (3) ◽  
Author(s):  
Agustinus Denny Unggul Raharjo
Keyword(s):  
Population Growth ◽  
Natural Resources ◽  
Geothermal System ◽  
Reservoir Temperature ◽  
Geothermal Resources ◽  
Autonomous Region ◽  
Electric Generator ◽  
Binary Cycle ◽  
West Papua ◽  
The Government

<p class="BodyA">South Manokwari Regency is a new autonomous region in West Papua Province with abundant natural resources. As a new autonomous region South Manokwari Regency will be experiencing significant population growth. Population growth along with development and modernization will give burden to electricity demand. Alternatively, electricity can be provided with geothermal resources in Momiwaren District. Based on survey conducted by the government through the Geology Resources Centre in 2009, the reservoir temperature of the geothermal sources is 84<sup>o</sup>C with non volcanic geothermal system. Thus, the geothermal resources in South Manokwari Regency could be developed into binary cycle electric generator.</p>

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

GOOD GOVERNANCE, AKUNTANSI PEMERINTAHAN DAN EKONOMI KERAKYATAN

2007 ◽  
Author(s):  
Yuskar Yuskar
Keyword(s):  
Private Sector ◽  
Social Welfare ◽  
Natural Resources ◽  
Good Governance ◽  
Financial Economic ◽  
Strong Impact ◽  
Governance Mechanism ◽  
Literature Study ◽  
The Public ◽  
The Government

Good governance is a ware to create an efficient, effective and accountable government by keeping a balanced interaction well between government, private sector and society role. The implementation of a good governance is aimed to recover the public trust for the government that has been lost for the last several years because of financial, economic and trust crisis further multidimensional crisis. The Misunderstanding concept and unconcerned manner of government in implementing a good governance lately have caused unstability, deviation and injustice for Indonesia society. This paper is a literature study explaining a concept, principles and characteristics of a good governance. Furthermore, it explains the definition, development and utility of an efficient, effective and accountable government in creating a good governance mechanism having a strong impact to the democratic economy and social welfare. It also analyzes the importance of government concern for improving democratic economy suitable with human and natural resources and the culture values of Indonesia.

Effective Customer Support System of Life Insurance Companies

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Rajesh Srivastava ◽  
Dr. Preeti Sharma
Keyword(s):  
Life Insurance ◽  
Economies Of Scale ◽  
New Technologies ◽  
Insurance Industry ◽  
Integrated Approach ◽  
Customer Experience ◽  
Disruptive Innovation ◽  
Insurance Companies ◽  
Insurance Business ◽  
Strategic Imperative

Increased competition, new technologies and the shift in power from the provider to the customer have produced unrelenting pressure on life insurance business. The market forces point to one overwhelming strategic imperative: customer-focused strategy. Customers are willing to build long-term relationships based on trust and mutual respect with firms that provide a differentiated and personalized service offering. Over the past few years, life insurance industry responded to intensified competition and high customer attrition by entering each other’s markets to capture greater “wallet share” and ostensibly lower their economies of scale. The service delivery process is influenced by quality of personnel, information technology, internal processes, human resource practices, and even an institution’s own change orientation. Now a day’s customers are demanding seamless, multi-channel sales and service experiences. Simultaneously, other players are looking for opportunities to invade this space or to redefine it through disruptive innovation. The result is forcing life insurance companies to examine a more balanced, integrated approach to the customer experience and growth. This research, we analyze the need, preference and satisfaction of customers in life insurance business and provide perspective on how to improve the customer experience.

scholarly journals Regulatory inspection of registered private drug shops in East-Central Uganda—what it is versus what it should be: a qualitative study

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Arthur Bagonza ◽  
Stefan Peterson ◽  
Andreas Mårtensson ◽  
Henry Wamani ◽  
Phyllis Awor ◽  
...  
Keyword(s):  
New Technologies ◽  
Central Government ◽  
Current Method ◽  
Nursing Assistants ◽  
Drug Shop ◽  
Group Discussions ◽  
Drug Shops ◽  
National Drug ◽  
The Government ◽  
Drug Sellers

Abstract Background Regulatory inspection of private drug shops in Uganda is a mandate of the Ministry of Health carried out by the National Drug Authority. This study evaluated how this mandate is being carried out at national, district, and drug shop levels. Specifically, perspectives on how the inspection is done, who does it, and challenges faced were sought from inspectors and drug sellers. Methods Six key informant interviews (KIIs) were held with inspectors at the national and district level, while eight focus group discussions (FGDs) were conducted among nursing assistants, and two FGDs were held with nurses. The study appraised current methods of inspecting drug sellers against national professional guidelines for licensing and renewal of class C drug shops in Uganda. Transcripts were managed using Atlas ti version 7 (ATLAS.ti GmbH, Berlin) data management software where the thematic content analysis was done. Results Five themes emerged from the study: authoritarian inspection, delegated inspection, licensing, training, and bribes. Under authoritarian inspection, drug sellers decried the high handedness used by inspectors when found with expired or no license at all. For delegated inspection, drug sellers said that sometimes, inspectors send health assistants and sub-county chiefs for inspection visits. This cadre of people is not recognized by law as inspectors. Inspectors trained drug sellers on how to organize their drug shops better and how to use new technologies such as rapid diagnostic tests (RDTs) in diagnosing malaria. Bribes were talked about mostly by nursing assistants who purported that inspectors were not interested in inspection per se but collecting illicit payments from them. Inspectors said that the facilitation they received from the central government were inadequate for a routine inspection. Conclusion The current method of inspecting drug sellers is harsh and instills fear among drug sellers. There is a need to establish a well-recognized structure of inspection as well as establish channels of dialogue between inspectors and drug sellers if meaningful compliance is to be achieved. The government also needs to enhance both human and financial resources if meaningful inspection of drug sellers is to take place.

Development of more effective conservation farming systems through participatory on-farm research

1999 ◽  
Vol 14 (3) ◽  
pp. 98-102 ◽  
Author(s):  
S.B. Wuest ◽  
D.K. McCool ◽  
B.C. Miller ◽  
R.J. Veseth
Keyword(s):  
Participatory Research ◽  
New Technologies ◽  
Agricultural Research ◽  
Farming Systems ◽  
Integrated Approach ◽  
Scientific Methods ◽  
Conservation Farming ◽  
Working Together ◽  
On Farm ◽  
Current Emphasis

AbstractResearch aimed at advancing conservation farming practices is typically performed using traditional scientific approaches, which have been highly successful in increasing agricultural output and efficiency. With the current emphasis on environmental and economic sustainability of agriculture, there is a need for a more integrated approach to applied agricultural research. Participatory research helps to bring scientific methods and the integrated production needs of farmers together to develop practical, effective, and carefully tested farming methods. The strength of participatory research is in the synergism of scientists and farmers working together to design, implement, and evaluate research. The development of new technologies for farming systems large or small, conventional or organic, can be greatly enhanced through more extensive use of participatory research.

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