scholarly journals Identification of environmental costs for agricultural companies – methodological questions and problems

2007 ◽  
pp. 177-183
Author(s):  
András Hoffmann ◽  
Tamás Somogyi
Keyword(s):  
Waste Treatment ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Economic Literature ◽  
Corporate Leaders ◽  
Lack Of Information ◽  
Significant Burden ◽  
The Subject

It is the consensus in the economic literature that corporate leaders do not know accurately the magnitude of environmental costs in their firms, and this lack of information is often a barrier to making environmentally-friendly decisions. For this reason, an important task of environmental accounting is identification of these costs, and a more realistic distribution of them among the products.In this paper, we carried out identification of costs and expenditures for Hungarian agricultural companies. We have dealt with this theme previously, but without detailing the related methodological questions. Detailed discussion is necessary because of the novelty of the subject (environmental accounting for agricultural firms).Therefore, we elaborate the following questions: scope of determination of environmental costs and expenditures; methods for quantifying specific items; technique for their accounting. We also attempt to confront different viewpoints in the literature. Differences in accounting found between companies investigated are also presented.The importance of our investigation is related to the significant increase in the number of environmental statutes that concern agricultural companies (e.g. rules for waste treatment,  environmental taxation, introduction of charges and fees, regulation on liquid manure). Following these regulations puts an increasingly significant burden on the companies; therefore, the quantifications of environmental cost items has a growingimportance.

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.

scholarly journals Flaws in taxation of transnational corporations using the transfer-pricing rules

2020 ◽  
pp. 58-63
Author(s):  
Anastasiia Andreevna Iugina
Keyword(s):  
Transfer Pricing ◽  
Transnational Corporations ◽  
Transnational Corporation ◽  
International Taxation ◽  
Lack Of Information ◽  
Pricing Rules ◽  
The Subject ◽  
Definition Of ◽  
Available Information

The subject of this research is the transfer-pricing rules applied in various countries, their peculiarities and flaws from the standpoint of approach to taxation of transnational corporations overall; as well as practical issues of implementation of transfer-pricing rules for transnational corporations and fiscal authorities, namely the problems of avoidance of taxation by the representatives of transnational corporations and ambiguity of the applied approaches towards regulation. The author examines differences in the rules applied by various jurisdictions, as well as law enforcement problems emerging thereof. Relevance of the topic is substantiated by high significance of transfer-pricing rules for taxation of transnational corporations, as well as the need for ensuring universality in international taxation. The main conclusions lie in determination of substantial ambiguity in the transfer-pricing riles, associated with the lack of information on comparable transaction in the available information systems, as well as assessment of rules with regards to each individual situation. The mechanism employed by the Organization for Economic Cooperation, aimed ate elimination of flaws in transfer-pricing rules, such as consensual procedure, are expensive and often ineffective for transnational corporations. Therefore, elimination of dual taxation is achieved only in some situations. Differences of legislation on transfer pricing in various jurisdictions can also lead to dual taxation of transnational corporations. Moreover, the “arm’s length” principle do not allow reflecting synergetic effects that emerge in the context of activity of transnational corporation, and thus, definition of taxation base within the framework of acting transfer-pricing rules is incomplete.

IMPLEMENTASI AKUNTANSI PERTANGGUNGJAWABAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERSPSEKTIF SYARIAH

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Diah Nurdiwaty Dan Wisnu Setya Bhirawa
Keyword(s):  
Sampling Technique ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Independent Variables ◽  
Service Companies ◽  
Data Analyses ◽  
Surrounding Environment ◽  
The Earth ◽  
Major Consideration

This research is based on the researcher’s observation that there are still many companies in Indonesia that ignore the surrounding environment. In the Qur’an, it is explained that man was created as God’s representative on earth. The responsibility of human as earth successor is to maintain and care for the earth and whole things in it can be managed properly. The problems in this research are (1) The influence of Environmental Cost on the implementation of Environmental Accounting (2) The Influence of Return on Asset to the Implementation of Environmental Accounting (3) Influence of Corporate Types Against Environmental Accounting Implementation. In this research, using descriptive quantitative approach. The sample used is purposive sampling technique in 16 companies. While the data analyses using logistic regression, the independent variables are environmental cost (X1), ROA (X2) and company type (X3), while for the dependent variable is the implementation of environmental accounting. The conclusion of this study is that environmental costs a major consideration in the implementation of environmental accounting, environmental and interrelated accounting cost. Companies with high ROA do not apply environmental accounting. The types of companies that apply the most environmental accounting are manufacturing and service companies. Keywords: Environmental Cost, ROA, Company Types.

scholarly journals ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Regina Mariana Franciska ◽  
Jullie J. Sondakh ◽  
Victorina Z. Tirayoh
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.

scholarly journals An Assessment of the Determinants of Environmental Costs of Listed Deposit Money Banks in Nigeria

2020 ◽  
Vol 4 (1) ◽  
pp. 12-20
Author(s):  
Wasiu Adebayo Lamidi ◽  
Adesola Olufunmilola Oluwatuyi ◽  
Tariro Masunda ◽  
Adebayo Olagunju
Keyword(s):  
Stock Exchange ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Annual Reports ◽  
Company Size ◽  
Environmental Costs ◽  
Doing Business ◽  
Banking Institutions

This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.  

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-22
Author(s):  
Dheo Rimbano
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 the 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 the 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 the 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. Keywords: Environmental Accounting, Government Accounting Standards

scholarly journals Environmental accounting in the Czech Republic

2006 ◽  
Vol 54 (6) ◽  
pp. 57-68
Author(s):  
Jaroslava Hyršlová ◽  
Petra Mísařová ◽  
Danka Némethová
Keyword(s):  
Environmental Management ◽  
Czech Republic ◽  
Environmental Accounting ◽  
Management Systems ◽  
Environmental Management Systems ◽  
Accounting System ◽  
Environmental Costs ◽  
The Czech Republic ◽  
Research Outcomes ◽  
The Subject

The aim of the paper is to demonstrate the existing state of environmental accounting as used in business and to discuss the shift of system application, focusing on the enterprises that have already implemented the environmental management systems. The paper summarizes the research outcomes of 2005, carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency. The research was targeted at the experience of companies with an implementation and operation of the environmental accounting system in the Czech Republic. The subject of the research was tracing and evaluating of environmental costs and benefit of the system of environmental accounting for company management.

scholarly journals PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PERUSAHAAN PENGALENGAN IKAN TUNA PT. SAMUDRA MANDIRI SENTOSA BITUNG

2020 ◽  
Vol 15 (3) ◽  
pp. 360
Author(s):  
Valencia Matthew Anis ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Qualitative Research ◽  
Environmental Accounting ◽  
Production Costs ◽  
Environmental Cost ◽  
Production Waste ◽  
Primary Data ◽  
Environmental Costs ◽  
Material Costs

The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Samudra Mandiri Sentosa has identified, recognize, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.

scholarly journals Environmental Accounting and Environmental Costs

2013 ◽  
Author(s):  
Baki Yılmaz ◽  
Fatma Özlem Yılmaz ◽  
Naim Ata Atabey
Keyword(s):  
Natural Environment ◽  
Balance Sheet ◽  
Environmental Problems ◽  
Environmental Accounting ◽  
Population Increase ◽  
Environmental Costs ◽  
The Subject ◽  
Micro Level ◽  
Rapid Industrialization ◽  
Economic Improvement

The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills. With environmental conscious aganist the environmental problems; in the environmental costs and environmental accounting topics significant developments appear. Environmental Accounting aims at explaining the interaction between economy and environment by the information that it produces. The main approach in understanding of environmental accounting and environmental costs are to include changes in the natural environment into the national/regional accounts or corporate balance sheet. Our this Study serves the goal of the necessity of the subject of Environmental Accounting and Environmental Costs by aiming at providing for evaluating the damages in the natural environment in our world inside the process of globalization, in both a macro and micro level, and in a social, cultural, and economical structure.

Light Side of Design: Professional Vector

2020 ◽  
pp. 23-33
Author(s):  
Elena A. Zaeva-Burdonskaya ◽  
Yuri V. Nazarov
Keyword(s):  
Professional Practice ◽  
Wide Spectrum ◽  
Scientific Basis ◽  
Design Culture ◽  
Interdisciplinary Nature ◽  
Educational Programmes ◽  
Design Activities ◽  
The Subject ◽  
Light Side

This article addresses one of the most actively developing types of design activities – light design. The article comprises quotes of the leading Russian and foreign light design specialists published over the previous five years, as well as the authors’ own conclusions. The thoughts quoted in the article are sometimes opposite to each other and reflect the wide spectrum of professional practice. They reflect the initial opinions of analysts and experts which are often diverging. All of the specialists point at the interdisciplinary nature of the new profession, which imposes additional load on a designer overloaded enough already by the scope and speed of the problems being solved nowadays. The discussion of the new profession of light designer initiated on the pages of professional publications is especially important in view of the development of professional standards and standards of design and architectural education, as well as creation of new educational programmes based on various approaches to the subject in technical and humanitarian institutions. The goal of this article is to introduce light design into the field of fully legitimate sections of design culture, to define the authentic scientific basis of the new creative profession, to initiate a foundation for self-determination of the new synthetic area, which materially affects the state of the profession as a whole and the life standards of a wide variety of consumers. In order to reach the set goal, a comparative and analytical method of study was selected, which allows studying the problem to a large extent and from all angles and finding the ways of overcoming the challenges emerging in the area of the new activity.

Sign in / Sign up

Export Citation Format

Share Document