893 resultados para Environmental accounting methods
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The rules governing the trade of goods in global markets have shifted toward non-tariff measures related to environmental and chemical safety. Unlike traditional environmental/safety requirements, the scope of modern regulations covers products’ environmental performance and chemical safety. To comply with these modern regulations, production practices along the entire supply chain must be realigned to manage certain chemical substances incorporated into the final product. This paper examines the implications of product-related environmental and chemical safety regulations on different firms operating in Thailand.
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Voluntary environmental actions, such as the adoption of ISO 14001, are gaining increasing attention in developing countries. This study examines the mechanism of ISO 14001 diffusion in a developing economy on the basis of a unique corporate survey of manufacturing sectors in Malaysia. Product-related environmental regulations, such as REACH, are contributing to this diffusion indirectly by promoting quality control standards such as ISO 9001. The importance of foreign direct investment and global value chains for ISO 14001 diffusion is also confirmed.
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The objective of the present study is to examine the determinants of ISO 9001 certification, focusing on the effect of Product-related Environmental Regulations on Chemicals (PRERCs) and FDI using the answers to several questions in our Vietnam survey conducted from December 2011 to January 2012. Our findings suggest that PRERCs may help with the improvement in quality control of Vietnamese firms. If Vietnamese manufacturing firms with ISO 9001 certification are more likely to adopt ISO 14001, as well as firms in developed countries, our results indicate that the European chemical regulations may assist in the reduction of various environmental impacts in Vietnam. In addition, we found that FDI promotes the adoption of ISO 9001. If FDI firms in Vietnam certify ISO 14001 after the adoption of ISO 9001, as in the case of Malaysia and the developed economies, FDI firms may also be able to improve environmental performance as a result of ISO 14001.
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Pt. 2 has subtitle: "Session on S. 3897, a bill to improve governmental budgeting and accounting methods and procedures."
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The objective of this study is to examine the market valuation of environmental capital expenditure investment related to pollution abatement in the pulp and paper industry. The total environmental capital expenditure of $8.7 billion by our sample firms during 1989-2000 supports the focus on this industry. In order to be capitalized, an asset should be associated with future economic benefits. The existing environmental literature suggests that investors condition their evaluation of the future economic benefits arising from environmental capital expenditure on an assessment of the firms' environmental performance. This literature predicts the emergence of two environmental stereotypes: low-polluting firms that overcomply with existing environmental regulations, and high-polluting firms that just meet minimal environmental requirements. Our valuation evidence indicates that there are incremental economic benefits associated with environmental capital expenditure investment by low-polluting firms but not high-polluting firms. We also find that investors use environmental performance information to assess unbooked environmental liabilities, which we interpret to represent the future abatement spending obligations of high-polluting firms in the pulp and paper industry. We estimate average unbooked liabilities of $560 million for high-polluting firms, or 16.6 percent of market capitalization.
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Discussing the theory and the application of accounting methods in isolation does not enable the learner to fully understand the material and the key techniques, and get the practice required. This text is an effort to “put a face” on this problem. Learning financial accounting is like learning a different language and as such, lots of practice is required. Financial accounting is not particularly a popular subject among first year students. Students usually find the first year introductory financial accounting module quite challenging and demanding. Many lecturers are consistently asked to provide more questions and exercises. Attempting a large number of accounting questions provides students with the necessary self-assurance and familiarity required to deal with more difficult aspects of financial accounting.
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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.
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Since 1988, quasi-markets have been introduced into many areas of social policy in the UK, the NHS internal market is one example. Markets operate by price signals. The NHS Internal Market, if it is to operate efficiently, requires purchasers and providers to respond to price signals. The research hypothesis is - cost accounting methods can be developed to enable healthcare contracts to be priced on a cost-basis in a manner which will facilitate the achievement of economic efficiency in the NHS internal market. Surveys of hospitals in 1991 and 1994 established the cost methods adopted in deriving the prices for healthcare contracts in the first year of the market and three years on. An in-depth view of the costing for pricing process was gained through case studies. Hospitals had inadequate cost information on which to price healthcare contracts at the inception of the internal market: prices did not reflect the relative performance of healthcare providers sufficiently closely to enable the market's espoused efficiency aims to be achieved. Price variations were often due to differing costing approaches rather than efficiency. Furthermore, price comparisons were often meaningless because of inadequate definition of the services (products). In April 1993, the NHS Executive issued guidance on costing for contracting to all NHS providers in an attempt to improve the validity of price comparisons between alternative providers. The case studies and the 1994 survey show that although price comparison has improved, considerable problems remain. Consistency is not assured, and the problem of adequate product definition is still to be solved. Moreover, the case studies clearly highlight the mismatch of rigid, full-cost pricing rules with both the financial management considerations at local level and the emerging internal market(s). Incentives exist to cost-shift, and healthcare prices can easily be manipulated. In the search for a new health policy paradigm to replace traditional bureaucratic provision, cost-based pricing cannot be used to ensure a more efficient allocation of healthcare resources.
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The principal aim of this chapter is to undertake a critical review of the social and environmental accountability of global business activities in developing countries. While global business activities have contributed to the economic development of developing countries they have many adverse social and environmental consequences which are often under-studied. I explore the role of accounting in making those consequences visible. The chapter, however, concludes that while social and environmental accounting has the potential to raise the visibility of social and environmental impacts of corporate activities it often fails to do so particularly under the current voluntary disclosure regime where corporations can choose what to report and how to report. This is even more pronounced in the developing countries because of their vulnerabilities arising from various social and environmental problems. The chapter argues for a case of ‘surrogate accountability’ as an alternative to the current corporate driven form of accountability.
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We used environmental accounting to evaluate high-intensity clonal eucalyptus production in Sao Paolo, Brazil, converting inputs (environmental, material, and labor) to emergy units so ecological efficiency could be compared on a common basis. Input data were compiled under three pH management scenarios (lime, ash, and sludge). The dominant emergy input is environmental work (transpired water, similar to 58% of total emergy), followed by diesel (similar to 15%); most purchased emergy is invested during harvest (41.8% of 7-year production totals). Where recycled materials are used for pH amendment (ash or sludge instead of lime), we observe marked improvements in ecological efficiency; lime (raw) yielded the highest unit emergy value (UEV = emergy per unit energy in the product = 9.6E + 03 sej J(-1)), whereas using sludge and ash (recycled) reduced the UEV to 8.9E + 03 and 8.8E + 03 sej J(-1), respectively. The emergy yield ratio was similarly affected, suggesting better ecological return on energy invested. Sensitivity of resource use to other operational modifications (e.g., decreased diesel, labor, or agrochemicals) was small (<3% change). Emergy synthesis permits comparison of sustainability among forest production systems globally. This eucalyptus scheme shows the highest ecological efficiency of analyzed pulp production operations (UEV range = 1.1 to 3.6E + 04 sej J(-1)) despite high operational intensity.
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Objective The aim of this study was to determine tympanometric values of children who attend Oporto daycare centers and further analyze any relations with host and environmental factors. Methods Cross sectional study in a randomly selected sample of 117 daycare children up-to 3-years old from Oporto. Tympanometric measures were collected. Results Children presented in left ear (LE) a mean peak pressure (PP) of −156.53 daPa and a mean compliance of 0.16 cm3. Right ear (RE) revealed a PP of −145.61 daPa and a compliance of 0.19 cm3. Normal tympanograms (type A) had a lower frequency than abnormal tympanograms (type B and type C). There was a positive association between age and compliance (LE: p = 0.016; RE: p = 0.013) and between the presence of rhinorrhea and PP (LE: p = 0.002; RE: p < 0.05). Abnormal tympanograms were more frequent in Spring (RE: p = 0.009), in younger children (LE: p = 0.03) and in children that had rhinorrhea (LE: p = 0.002; RE: p = 0.044). Healthy children had a mean PP of −125.19 daPa and a mean compliance of 0.21 cm3 in LE and a mean PP of −144.27 daPa and a mean compliance of 0.22 cm3 in RE. Conclusion Tympanometric measures presented in this paper may be applicable to Oporto daycare children up-to 3 years-old. Most of daycare children revealed abnormal tympanograms. Age, rhinorrhea and season influenced children's middle-ear condition.
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RESUMO - A exposição a formaldeído é reconhecidamente um dos mais importantes factores de risco presente nos laboratórios hospitalares de anatomia patológica. Neste contexto ocupacional, o formaldeído é utilizado em solução, designada comummente por formol. Trata-se de uma solução comercial de formaldeído, normalmente diluída a 10%, sendo pouco onerosa e, por esse motivo, a eleita para os trabalhos de rotina em anatomia patológica. A solução é utilizada como fixador e conservante do material biológico, pelo que as peças anatómicas a serem processadas são previamente impregnadas. No que concerne aos efeitos para a saúde do formaldeído, os efeitos locais parecem apresentar um papel mais importante comparativamente com os efeitos sistémicos, devido à sua reactividade e rápido metabolismo nas células da pele, tracto gastrointestinal e pulmões. Da mesma forma, a localização das lesões correspondem principalmente às zonas expostas às doses mais elevadas deste agente químico, ou seja, o desenvolvimento dos efeitos tóxicos dependerá mais da intensidade da dose externa do que da duração da exposição. O efeito do formaldeído no organismo humano mais facilmente detectável é a acção irritante, transitória e reversível sobre as mucosas dos olhos e aparelho respiratório superior (naso e orofaringe), o que acontece em geral para exposições frequentes e superiores a 1 ppm. Doses elevadas são citotóxicas e podem conduzir a degenerescência e necrose das mucosas e epitélios. No que concerne aos efeitos cancerígenos, a primeira avaliação efectuada pela International Agency for Research on Cancer data de 1981, actualizada em 1982, 1987, 1995 e 2004, considerando-o como um agente cancerígeno do grupo 2A (provavelmente carcinogénico). No entanto, a mais recente avaliação, em 2006, considera o formaldeído no Grupo 1 (agente carcinogénico) com base na evidência de que a exposição a este agente é susceptível de causar cancro nasofaríngeo em humanos. Constituiu objectivo principal deste estudo caracterizar a exposição profissional a formaldeído nos laboratórios hospitalares de anatomia patológica Portugueses. Pretendeu-se, ainda, descrever os fenómenos ambientais da contaminação ambiental por formaldeído e explorar eventuais associações entre variáveis. Considerou-se uma amostra de 10 laboratórios hospitalares de anatomia patológica, avaliada a exposição dos três grupos profissionais por comparação com os dois referenciais de exposição e, ainda, conhecidos os valores de concentração máxima em 83 actividades. Foram aplicados simultaneamente dois métodos distintos de avaliação ambiental: um dos métodos (Método 1) fez uso de um equipamento de leitura directa com o princípio de medição por Photo Ionization Detection, com uma lâmpada de 11,7 eV e, simultaneamente, realizou-se o registo da actividade. Este método disponibilizou dados para o referencial de exposição da concentração máxima; o outro método (Método 2) traduziu-se na aplicação do método NIOSH 2541, implicando o uso de bombas de amostragem eléctricas de baixo caudal e posterior processamento analítico das amostras por cromatografia gasosa. Este método, por sua vez, facultou dados para o referencial de exposição da concentração média ponderada. As estratégias de medição de cada um dos métodos e a definição dos grupos de exposição existentes neste contexto ocupacional, designadamente os Técnicos de Anatomia Patológica, os Médicos Anatomo-Patologistas e os Auxiliares, foram possíveis através da informação disponibilizada pelas técnicas de observação da actividade da análise (ergonómica) do trabalho. Estudaram-se diversas variáveis independentes, nomeadamente a temperatura ambiente e a humidade relativa, a solução de formaldeído utilizada, as condições de ventilação existentes e o número médio de peças processadas por dia em cada laboratório. Para a recolha de informação sobre estas variáveis foi preenchida, durante a permanência nos laboratórios estudados, uma Grelha de Observação e Registo. Como variáveis dependentes seleccionaram-se três indicadores de contaminação ambiental, designadamente o valor médio das concentrações superiores a 0,3 ppm em cada laboratório, a Concentração Média Ponderada obtida para cada grupo de exposição e o Índice do Tempo de Regeneração de cada laboratório. Os indicadores foram calculados e definidos através dos dados obtidos pelos dois métodos de avaliação ambiental aplicados. Baseada no delineado pela Universidade de Queensland, foi ainda aplicada uma metodologia de avaliação do risco de cancro nasofaríngeo nas 83 actividades estudadas de modo a definir níveis semi-quantitativos de estimação do risco. Para o nível de Gravidade considerou-se a informação disponível em literatura científica que define eventos biológicos adversos, relacionados com o modo de acção do agente químico e os associa com concentrações ambientais de formaldeído. Para o nível da Probabilidade utilizou-se a informação disponibilizada pela análise (ergonómica) de trabalho que permitiu conhecer a frequência de realização de cada uma das actividades estudadas. A aplicação simultânea dos dois métodos de avaliação ambiental resultou na obtenção de resultados distintos, mas não contraditórios, no que concerne à avaliação da exposição profissional a formaldeído. Para as actividades estudadas (n=83) verificou-se que cerca de 93% dos valores são superiores ao valor limite de exposição definido para a concentração máxima (VLE-CM=0,3 ppm). O “exame macroscópico” foi a actividade mais estudada e onde se verificou a maior prevalência de resultados superiores ao valor limite (92,8%). O valor médio mais elevado da concentração máxima (2,04 ppm) verificou-se no grupo de exposição dos Técnicos de Anatomia Patológica. No entanto, a maior amplitude de resultados observou-se no grupo dos Médicos Anatomo-Patologistas (0,21 ppm a 5,02 ppm). No que respeita ao referencial da Concentração Média Ponderada, todos os valores obtidos nos 10 laboratórios estudados para os três grupos de exposição foram inferiores ao valor limite de exposição definido pela Occupational Safety and Health Administration (TLV-TWA=0,75 ppm). Verificou-se associação estatisticamente significativa entre o número médio de peças processadas por laboratório e dois dos três indicadores de contaminação ambiental utilizados, designadamente o valor médio das concentrações superiores a 0,3 ppm (p=0,009) e o Índice do Tempo de Regeneração (p=0,001). Relativamente à temperatura ambiente não se observou associação estatisticamente significativa com nenhum dos indicadores de contaminação ambiental utilizados. A humidade relativa apresentou uma associação estatisticamente significativa apenas com o indicador de contaminação ambiental da Concentração Média Ponderada de dois grupos de exposição, nomeadamente com os Médicos Anatomo-Patologistas (p=0,02) e os Técnicos de Anatomia Patológica (p=0,04). A aplicação da metodologia de avaliação do risco nas 83 actividades estudadas permitiu verificar que, em cerca de dois terços (35%), o risco foi classificado como (pelo menos) elevado e, ainda, constatar que 70% dos laboratórios apresentou pelo menos 1 actividade com a classificação de risco elevado. Da aplicação dos dois métodos de avaliação ambiental e das informações obtidas para os dois referenciais de exposição pode concluir-se que o referencial mais adequado é a Concentração Máxima por estar associado ao modo de actuação do agente químico. Acresce, ainda, que um método de avaliação ambiental, como o Método 1, que permite o estudo das concentrações de formaldeído e simultaneamente a realização do registo da actividade, disponibiliza informações pertinentes para a intervenção preventiva da exposição por permitir identificar as actividades com a exposição mais elevada, bem como as variáveis que a condicionam. As peças anatómicas apresentaram-se como a principal fonte de contaminação ambiental por formaldeído neste contexto ocupacional. Aspecto de particular interesse, na medida que a actividade desenvolvida neste contexto ocupacional e, em particular na sala de entradas, é centrada no processamento das peças anatómicas. Dado não se perspectivar a curto prazo a eliminação do formaldeído, devido ao grande número de actividades que envolvem ainda a utilização da sua solução comercial (formol), pode concluir-se que a exposição a este agente neste contexto ocupacional específico é preocupante, carecendo de uma intervenção rápida com o objectivo de minimizar a exposição e prevenir os potenciais efeitos para a saúde dos trabalhadores expostos. ---------------- ABSTRACT - Exposure to formaldehyde is recognized as one of the most important risk factors present in anatomy and pathology laboratories from hospital settings. In this occupational setting, formaldehyde is used in solution, typically diluted to 10%, and is an inexpensive product. Because of that, is used in routine work in anatomy and pathology laboratories. The solution is applied as a fixative and preservative of biological material. Regarding formaldehyde health effects, local effects appear to have a more important role compared with systemic effects, due to his reactivity and rapid metabolism in skin, gastrointestinal tract and lungs cells. Likewise, lesions location correspond mainly to areas exposed to higher doses and toxic effects development depend more on external dose intensity than exposure duration. Human body formaldehyde effect more easily detectable is the irritating action, transient and reversible on eyes and upper respiratory tract (nasal and throat) membranes, which happen in general for frequent exposure to concentrations higher than 1 ppm. High doses are cytotoxic and can lead to degeneration, and also to mucous membranes and epithelia necrosis. With regard to carcinogenic effects, first assessment performed by International Agency for Research on Cancer in 1981, updated in 1982, 1987, 1995 and 2004, classified formaldehyde in Group 2A (probably carcinogenic). However, most recent evaluation in 2006, classifies formaldehyde carcinogenic (Group 1), based on evidence that exposure to this agent is likely to cause nasopharyngeal cancer in humans. This study principal objective was to characterize occupational exposure to formaldehyde in anatomy and pathology hospital laboratories, as well to describe formaldehyde environmental contamination phenomena and explore possible associations between variables. It was considered a sample of 10 hospital pathology laboratories, assessed exposure of three professional groups for comparison with two exposure metrics, and also knows ceiling concentrations in 83 activities. Were applied, simultaneously, two different environmental assessment methods: one method (Method 1) using direct reading equipment that perform measure by Photo Ionization Detection, with 11,7 eV lamps and, simultaneously, make activity description and film. This method provided data for ceiling concentrations for each activity study (TLV-C). In the other applied method (Method 2), air sampling and formaldehyde analysis were performed according to NIOSH method (2541). This method provided data average exposure concentration (TLV-TWA). Measuring and sampling strategies of each methods and exposure groups definition (Technicians, Pathologists and Assistants) was possible by information provided by activities (ergonomic) analysis. Several independent variables were studied, including temperature and relative humidity, formaldehyde solution used, ventilation conditions, and also anatomic pieces mean value processed per day in each laboratory. To register information about these variables was completed an Observation and Registration Grid. Three environmental contamination indicators were selected has dependent variables namely: mean value from concentrations exceeding 0,3 ppm in each laboratory, weighted average concentration obtained for each exposure group, as well each laboratory Time Regeneration Index. These indicators were calculated and determined through data obtained by the two environmental assessment methods. Based on Queensland University proposal, was also applied a methodology for assessing nasopharyngeal cancer risk in 83 activities studied in order to obtain risk levels (semi-quantitative estimation). For Severity level was considered available information in scientific literature that defines biological adverse events related to the chemical agent action mode, and associated with environment formaldehyde concentrations. For Probability level was used information provided by (ergonomic) work analysis that helped identifies activity frequency. Environmental assessment methods provide different results, but not contradictory, regarding formaldehyde occupational exposure evaluation. In the studied activities (n=83), about 93% of the values were above exposure limit value set for ceiling concentration in Portugal (VLE-CM = 0,3 ppm). "Macroscopic exam" was the most studied activity, and obtained the higher prevalence of results superior than 0,3 ppm (92,8%). The highest ceiling concentration mean value (2,04 ppm) was obtain in Technicians exposure group, but a result wider range was observed in Pathologists group (0,21 ppm to 5,02 ppm). Concerning Method 2, results from the three exposure groups, were all lower than limit value set by Occupational Safety and Health Administration (TLV-TWA=0,75ppm). There was a statistically significant association between anatomic pieces mean value processed by each laboratory per day, and two of the three environmental contamination indicators used, namely average concentrations exceeding 0,3 ppm (p=0,009) and Time Regeneration Index (p=0,001). Temperature was not statistically associated with any environmental contamination used indicators. Relative humidity had a statistically significant association only with one environmental contamination indicator, namely weighted average concentration, particularly with Pathologists group (p=0,02) and Technicians group (p=0,04). Risk assessment performed in the 83 studied activities showed that around two thirds (35%) were classified as (at least) high, and also noted that 70% of laboratories had at least 1 activity with high risk rating. The two environmental assessment methods application, as well information obtained from two exposure metrics, allowed to conclude that most appropriate exposure metric is ceiling concentration, because is associated with formaldehyde action mode. Moreover, an environmental method, like Method 1, which allows study formaldehyde concentrations and relates them with activity, provides relevant information for preventive information, since identifies the activity with higher exposure, as well variables that promote exposure. Anatomic pieces represent formaldehyde contamination main source in this occupational setting, and this is of particular interest because all activities are focused on anatomic pieces processing. Since there is no prospect, in short term, for formaldehyde use elimination due to large number of activities that still involve solution use, it can be concluded that exposure to this agent, in this particular occupational setting, is preoccupant, requiring an rapid intervention in order to minimize exposure and prevent potential health effects in exposed workers.
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Since the 1990s, regular comparisons of gamma-ray spectrometry in Switzerland were organized to improve laboratory abilities to measure the radioactivity in the environment and food stuffs at typical routine levels. The activity concentration of the test samples and the evaluation of the associated uncertainties remained each year the main required test result. Over the years, the comparisons used certified reference solutions as well as environmental samples. The aim of this study is to research the effect of the comparisons on measurement quality. An analysis of the seven last interlaboratory comparisons revealed that the Swiss measurement capability is up to date. In addition, the results showed that the participants now have an improved evaluation of the uncertainties associated with their measurement.
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PURPOSE: Bioaerosols and their constituents, such as endotoxins, are capable of causing an inflammatory reaction at the level of the lung-blood barrier, which becomes more permeable. Thus, it was hypothesized that occupational exposure to bioaerosols can increase leakage of surfactant protein-D (SP-D), a lung-specific protein, into the bloodstream. METHODS: SP-D was determined by ELISA in 316 wastewater workers, 67 garbage collectors, and 395 control subjects. Exposure was assessed with four interview-based indicators and by preliminary endotoxin measurements using the Limulus amoebocyte lysate assay. Influence of exposure on serum SP-D was assessed by multiple linear regression considering smoking, glomerular function, lung diseases, obesity, and other confounders. RESULTS: Overall, mean exposure levels to endotoxins were below 100 EU/m(3). However, special tasks of wastewater workers caused higher endotoxin exposure. SP-D concentration was slightly increased in this occupational group and associated with the occurrence of splashes and contact to raw sewage. No effect was found in garbage collectors. Smoking increased serum SP-D. No clinically relevant correlation between spirometry results and SP-D concentrations appeared. CONCLUSIONS: These results support the hypothesis that inhalation of bioaerosols, even at low concentrations, has a subclinical effect on the lung-blood barrier, the permeability of which increases without associated spirometric changes.