Applying Environmental Accounting to Electroplating Operations: An In-Depth Analysis

2013 ◽  
pp. 212-235 ◽  
Author(s):  
Mark Haveman ◽  
Terry Foecke
Keyword(s):  
Environmental Accounting ◽  
Depth Analysis

Costs and Externalities in the Context of Social and Environmental Crises

2015 ◽  
pp. 88-113
Keyword(s):  
Current Knowledge ◽  
Current Approach ◽  
Environmental Accounting ◽  
The Sustainable Development ◽  
Inductive Research ◽  
Policies And Procedures ◽  
Complex Approach ◽  
Depth Analysis ◽  
Accounting Recognition ◽  
Development Objectives

An in-depth analysis of the current approach of global crises reveals an obvious tendency to use nature as a resource rather than a stakeholder of human activities. The purpose of this chapter is a critical analysis of current knowledge in the field of accounting recognition policies and procedures, leading to a conceptual clarification of externalities induced by climate change. The most important result is an innovative framework for management accounting, based on a complex approach, triggered by the reality of social and environmental crises; the proposed component is the expanding of conventional costing model to an eco-costing model able to generate costs compatible with the sustainable development objectives. A fundamental inductive research is conducted to identify the theoretical and practical difficulties of externalities recognition in social and environmental accounting.

The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China

2020 ◽  
Vol 11 (7) ◽  
pp. 1271-1291
Author(s):  
Changli Zeng ◽  
Lu Zhang ◽  
Jiangtao Li
Keyword(s):  
Environmental Management ◽  
Emerging Economies ◽  
Ordinary Least Squares ◽  
Environmental Accounting ◽  
Environmental Responsibility ◽  
Environmental Audit ◽  
Content Type ◽  
Environmental Investment ◽  
Depth Analysis ◽  
The Impact

Purpose The purpose of this paper is to examine the effect of top management’s environmental responsibility audit (ERA) implementation on firms’ investment for environmental protection in China. Design/methodology/approach The sample comprises firms publicly traded on A-Share in China from 2011 to 2017. The authors used the ordinary least squares regression model to test the relation between ERA implementation and corporate environmental investment. Findings Firms’ environmental investment increases significantly after the ERA implementation. Compared to state-owned enterprises (SOEs), non-state-owned enterprises (non-SOEs) are more likely to increase their environmental investment after ERA implementation. Moreover, such change is more likely for non-heavily polluting enterprises (non-HPEs) compared to heavily polluting enterprises (HPEs). Practical implications This paper provides an in-depth analysis of the positive influence of environmental enforcement on corporate behavior, which could serve as reference for regulators on the latest environmental accounting practice in China and other emerging economies. Social implications This paper shows that clear assignment of environmental responsibility and subsequent assessment of environmental performance are contributing factors to effective and efficient implementation of an environmental management system. Originality/value Contributing to accounting and environmental management literature, this paper explains how mandated environmental audit incentivizes firms to deal with environmental issues. Because there is no prior research concerning the mandatory implementation of environmental audit in China, this paper is of high-innovatory value by providing a better understanding of environmental auditing and providing an economic explanation for government intervention as an effective means of mitigating environmental degradation in emerging economies.

TEM/AEM characterization of fine-grained clay minerals in very-low-grade rocks: Evaluation of contamination by empa involving celadonite family minerals

1996 ◽  
Vol 54 ◽  
pp. 694-695
Author(s):  
Gejing Li ◽  
D. R. Peacor ◽  
D. S. Coombs ◽  
Y. Kawachi
Keyword(s):  
Electron Microscopy ◽  
Volcanic Rocks ◽  
Analytical Electron Microscopy ◽  
Metamorphic Rocks ◽  
New Mineral ◽  
Chemical Compositions ◽  
Low Grade ◽  
Fine Grained ◽  
Depth Analysis ◽  
Mineral Aggregates

Recent advances in transmission electron microscopy (TEM) and analytical electron microscopy (AEM) have led to many new insights into the structural and chemical characteristics of very finegrained, optically homogeneous mineral aggregates in sedimentary and very low-grade metamorphic rocks. Chemical compositions obtained by electron microprobe analysis (EMPA) on such materials have been shown by TEM/AEM to result from beam overlap on contaminant phases on a scale below resolution of EMPA, which in turn can lead to errors in interpretation and determination of formation conditions. Here we present an in-depth analysis of the relation between AEM and EMPA data, which leads also to the definition of new mineral phases, and demonstrate the resolution power of AEM relative to EMPA in investigations of very fine-grained mineral aggregates in sedimentary and very low-grade metamorphic rocks.Celadonite, having end-member composition KMgFe3+Si4O10(OH)2, and with minor substitution of Fe2+ for Mg and Al for Fe3+ on octahedral sites, is a fine-grained mica widespread in volcanic rocks and volcaniclastic sediments which have undergone low-temperature alteration in the oceanic crust and in burial metamorphic sequences.

Doping effects on the geometric and electronic structure of tin clusters

2019 ◽  
Vol 21 (44) ◽  
pp. 24478-24488 ◽  
Author(s):  
Martin Gleditzsch ◽  
Marc Jäger ◽  
Lukáš F. Pašteka ◽  
Armin Shayeghi ◽  
Rolf Schäfer
Keyword(s):  
Density Functional Theory ◽  
Electronic Structure ◽  
Density Functional ◽  
Beam Deflection ◽  
Functional Theory ◽  
Doping Effects ◽  
Depth Analysis ◽  
Trajectory Simulations

In depth analysis of doping effects on the geometric and electronic structure of tin clusters via electric beam deflection, numerical trajectory simulations and density functional theory.

Delay Discounting in Impulsive Behavior

2019 ◽  
Vol 24 (4) ◽  
pp. 312-321 ◽  
Author(s):  
Diana Moreira ◽  
Fernando Barbosa
Keyword(s):  
Delay Discounting ◽  
Human Subjects ◽  
Empirical Studies ◽  
Cochrane Collaboration ◽  
Initial Assessment ◽  
Impulsive Behavior ◽  
Manual Search ◽  
Study Results ◽  
Depth Analysis ◽  
The Future

Abstract. Delay discounting (DD) is the process of devaluing results that happen in the future. With this review, we intend to identify specificities in the processes of DD in impulsive behavior. Studies were retrieved from multiple literature databases, through rigorous criteria (we included systematic reviews and empirical studies with adult human subjects), following the procedures of the Cochrane Collaboration initiative. Of the 174 documents obtained, 19 were considered eligible for inclusion and were retained for in-depth analysis. In addition, 13 studies from the manual search were included. Thus, a total of 32 studies were selected for review. The objectives/hypotheses, results, and the main conclusion(s) were extracted from each study. Results show that people with pronounced traits of impulsivity discount rewards more markedly, that is, they prefer immediate rewards, though of less value, or postponed losses, even though they worsen in the future. Taken together, the existing data suggest the importance of inserting DD as a tool for initial assessment in conjunction with measures of addiction and stress level, as well as the consideration of new therapies.

No Depth Analysis for Freud

1958 ◽  
Vol 3 (6) ◽  
pp. 145-148
Author(s):  
ROBERT R. HOLT
Keyword(s):  
Depth Analysis

Fiscal rules: Excessive limitation or indispensable instrument of fiscal sustainability?

2016 ◽  
pp. 5-29 ◽  
Author(s):  
E. Gurvich ◽  
I. Sokolov
Keyword(s):  
Historical Data ◽  
Federal Budget ◽  
Fiscal Sustainability ◽  
Fiscal Rules ◽  
External Shocks ◽  
Base Price ◽  
Depth Analysis ◽  
Fiscal Balance ◽  
Lower Size ◽  
Budget Expenditure

In-depth analysis of international and Russia’s experiences with implementing fiscal rules is presented. Theoretical and empirical evidences are suggested in favor of retaining the present fiscal rules with some modifications aimed at ensuring: a) a relatively stable level of federal budget expenditure with guaranteed full execution of all commitments; b) countercyclical fiscal policy, based on flexibleand proper reaction to revenue changes; and c) robustness of fiscal rules to internal and external shocks. The main new features suggested include modified calculation of the oil base price, different measurement of cyclical fiscal revenues, lower size of structural fiscal balance, and thorough specification of sources for each item of the balance. The modified rules envisage increased flexibility by relaxing to a pre-set extent and for a pre-set time spending limits in response to extreme shocks. The suggested version of fiscal rules has been tested by application to historical data for 2005-2015, and macro projections for 2015-2025.

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