scholarly journals Environmental Accounting and Environmental Costs

Author(s):  
Baki Yılmaz ◽  
Fatma Özlem Yılmaz ◽  
Naim Ata Atabey

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.

2007 ◽  
pp. 177-183
Author(s):  
András Hoffmann ◽  
Tamás Somogyi

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.


Author(s):  
Jaroslava Hyršlová ◽  
Petra Mísařová ◽  
Danka Némethová

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.


2019 ◽  
Vol 24 (1) ◽  
pp. 1-7

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.


Author(s):  
_______ Archana ◽  
Charu Datta ◽  
Pratibha Tiwari

Degradation of environment is one of the most serious challenges before the mankind in today’s world. Mankind has been facing a wide range of problem arising out of the degradation of environment. Not only the areas under human inhabitation, but the areas of the planet without human population have also been suffering from these problems. As the population increase day by day, the amenities are not improved simultaneously. With the advancement of science and technologies the needs of human beings has been changing rapidly. As a result different types of environmental problems have been rising. Environmental degradation is a wide- reaching problem and it is likely to influence the health of human population is great. It may be defined the deterioration of the environment through depletion of resources such as air, water, and soil. The destruction of ecosystem and extinction of wildlife. Environmental degradation has occurred due to the recent activities in the field of socio-economic, institute and technology. Poverty still remains a problem as the root of several environmental problems to create awareness among the people about the ill effect of environmental pollution. In the whole research it is clear that all factors of environmental degradation may be reduced through- Framing the new laws on environmental degradation, Environment friend policy, Controlling all the ways and means of noise, air, soil and water pollution, Through growing more and more trees and by adapting the proper sanitation policy.  


Jurnal KATA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 89
Author(s):  
Nanny Sri Lestari

<p>Sebuah peristiwa, dalam kehidupan manusia, dapat menjadi inspirasi bagi penulisan sebuah cerita. Pengarang, sebagai bagian dari masyarakatnya, mengangkat relung-relung kehidupan manusia, ke dalam sebuah cerita. Namun harus dipahami, bahwa pengalaman pengarang dalam kehidupannya sehari-hari, juga mempengaruhi subjek yang ditulisnya. Saat ini tidak dapat dipungkiri lagi, bahwa teknologi komunikasi yang sangat canggih, telah mempengaruhi perkembangan karya sastra. Media penulisan karya sastra, tidak lagi melalui media cetak seperti kertas tetapi sudah melalui peralatan modern yang sesuai jamannya. Namun demikian ragam karya sastra prosa, seperti cerita pendek, justru mampu mengisi ruang media kommunikasi tersebut. Dua orang pengarang, yang menulis cerita pendek di media masa, berusaha mengangkat isu tentang lingkungan. Isu yang diangkat, lebih menekankan kepada masalah lingkungan alam dengan mengangkat isu tentang pohon sebagai bagian dari kehidupan manusia. Tujuan penelitian ini, untuk menelusuri struktur cerita pendek yang mengangkat isu lingkungan dalam jalinan ceritanya. Untuk memenuhi tujuan penelitian, langkah awal dari penelitian ini, adalah melakukan pendekatan struktur cerita, yang kemudian dikaitkan dengan pencarian makna cerita tersebut. Sering sekali di balik sebuah cerita ada pesan yang ingin disampaikan kepada masyarakat pembacanya. Bentuk pesan tersebut tersirat, dalam jalinan struktur cerita pendek tersebut. Pesan yang disampaikan, dalam kedua cerita pendek tersebut,  adalah pesan tentang lingkungan alam, yang  saat ini tidak pernah diperhatikan oleh masyarakat. Dengan alasan, kebutuhan ekonomi yang sangat dominan.</p><p><em>An event, in human life, can be an inspiration for writing a story. The author, as a part of his society, lifts the niches of human life, into a story. But it must be understood, that the author's experience in everyday life, also affects the subject he wrote.</em><em> </em><em>Today it is undeniable, that highly sophisticated communication technology, has influenced the development of literary works. Media writing literature, no longer through print media such as paper but have been through modern equipment that fit his era.</em><em> </em><em>However, the variety of prose literary works, such as short stories, is able to fill the media space communications. Two authors, who write short stories in the mass media, try to raise issues about the environment. Issues raised, more emphasis on the issue of the natural environment by raising the issue, about the tree as part of human life. The purpose of this research, is to trace the structure of short stories, which raised environmental issues in the composition of the story. To fulfill the purpose of research, the first step of this research, is to approach the structure of the story, which is then linked with the search for the meaning of the story. Very often, behind a story, there is a message to be conveyed to the readers. The form of the message is implied, in the composition of the short story structure. The message conveyed, in both short stories, is a message about the natural environment, which today is never noticed by society. The message conveyed, in both short stories, is a message about the natural environment, which today is never noticed by society.</em></p>


Author(s):  
Philip Goff

This is the first of two chapters discussing the most notorious problem facing Russellian monism: the combination problem. This is actually a family of difficulties, each reflecting the challenge of how to make sense of everyday human and animal experience intelligibly arising from more fundamental conscious or protoconscious features of reality. Key challenges facing panpsychist and panpsychist forms of Russellian monism are considered. With respect to panprotopsychism, there is the worry that it collapses into noumenalism: the view that human beings, by their very nature, are unable to understand the concrete, categorical nature of matter. With respect to panpsychism, there is the subject-summing problem: the difficulty making sense of how micro-level conscious subjects combine to produce macro-level conscious subjects. A solution to the subject-summing problem is proposed, and it is ultimately argued that panpsychist forms of the Russellian monism are to be preferred on grounds of simplicity and elegance.


2020 ◽  
Author(s):  
Peyman Hekmatpour

The Anthropocene age is marked by increased human impacts on the natural environment. As social beings, humans interact with each other, and with their surrounding environments, often through organizations and institutions. Religion and the polity are among the most influential human institutions, and they tend to impact the natural environment in several ways. For instance, several thinkers have claimed that some of the central ideas of the Abrahamic traditions, such as the concept of “Domination of men over the earth,” are among the causes of several anthropogenic environmental problems. By contrast, some of the ideas of non-Abrahamic, particularly animistic, religions are found to be associated with environmental conservation and stewardship. The polity can also contribute to environmental problems. The relationship between political organizations and environmental degradation, at any level of analysis from local to global, is well studied and established in the literature. Politicizing the natural environment, however, is not without tradeoffs. Environmentalism, by certain groups of people, is considered as a “stigma,” while it is a central concept in the political ideology of another part of the population. This antagonism is harmful to the environmental protection cause. I make the case that religion, or at least a number of religious ideas, can be conducive to the process of depoliticizing the natural environment. In this paper, I strive to draw a theoretical framework to explain how religion and the polity can mutually impact the natural environment.


2018 ◽  
Vol 1 (1) ◽  
pp. 44
Author(s):  
Syafriwaldi Syafriwaldi

In the science and technology currently, also the success development have penetrated all aspects of the field of life, it is not only bringing the convenience and happiness, but also to new behaviors and issues. There are many issues that long time ago was never known, never imagined; now they are true. this reality is meant by contemporary issues. During this time the theme and scope of da'wah only revolves around the problems of hablum minallah (vertical relationship), or in akhhrawi problem; Syahadat, prayer, fasting, hajj and other religious ritual themes. While the theme of other Islamic da'wah, namely hablum minannas (horizontal relationship) is not much touched on, when in fact the scope or theme of da'wah is very broad. Issues of the ummah's interests are part of the themes of Islamic da'wah, such as democracy, the problem of increasing the resources of the ummah, the problem of economic improvement, work ethic and others. They are rarely alluded in the subject of da'wah material so that da'wah seems not to stand on the earth but in the air.


2021 ◽  
Vol 11 (1) ◽  
pp. 169-174
Author(s):  
Elena V. SHLIENKOVA ◽  
Anastasia V. DOLGOVA

The article is devoted to the concept of an associative landscape and the phenomenon of the visual nature of its perception. The aim of the work is to study the sign-symbolic images of nature on the example of a cultural landscape and their visualization of graphic design. The article examines the features of associative landscapes, the semiotic concept of the cultural landscape and its semantic reading as a text, the concept of semiosphere and noosphere. The object of the research is the associative landscape as a special type of space perception based on a visual-semiotic language. The subject of the research is the cultural landscape as a visual-spatial category, expressed in sign-symbolic images and directly related to the natural environment.


2020 ◽  
Vol 6 (6) ◽  
pp. 42-51
Author(s):  
V. S. Plotnikov ◽  
O. V. Plotnikova

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.


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