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Dissertations / Theses on the topic 'Environmental audit'
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1
Zaychenko, O. "Environmental audit of recreation zones." Thesis, Вид-во СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/13220.
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唐詠賢 and Wing-yin Viola Tong. "The role of environmental audit in environmental management." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31252965.
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Tong, Wing-yin Viola. "The role of environmental audit in environmental management /." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13918369.
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Ruoyu, Jia, and Wan Meiling. "Energy audit on the Brynässkolan." Thesis, University of Gävle, Department of Building, Energy and Environmental Engineering, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-7470.
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Building energy consumption has presented itself as one of the biggest proportion inenergy industries. Focus could really be placed on this field with a view to conservingenergy. One popular way to achieve ideal energy identification is to conduct an energyaudit. An energy audit is of interest in pinpointing energy losses. For small households,it could be a way of reducing energy spending, while for large companies it could beone crucial way to decrease energy expenditure and improve efficiency in operation.The Brynässkolan has been in use for many years and performing the audit is anattempt to increase its energy efficiency and ultimately cut down cost. Byinvestigating the school building’s climate envelope and lighting and measuringventilation unit we gained knowledge about its energy losses. We came up with someenergy-saving plans, among which some are inapplicable, the others are feasible.Finally some constructive suggestions are presented to the school administration.
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Deturbide, Michael E. "Corporate protector or environmental safeguard?, the emerging role of the environmental audit." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp04/mq24961.pdf.
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Li, Liang, and Sha Zhu. "Energy Audit of Ludvigsbergsskolan." Thesis, Högskolan i Gävle, Institutionen för teknik och byggd miljö, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-3060.
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Students of Ludvigsbergsskolan have complained that it was cold in classrooms during winters, but actually the energy consumption (electricity and district heating) of the school has been already very high. So energy audit is required and aim of this project is to find out how to improve the indoor climate of Ludvigsbergsskolan(http://www.skola.gavle.se/ludvigsberg/) which is located in Valbo, a city on the Sweden east coast and at the same time. Achieving this goal is not by increasing district heating demand but by some energy audit methods. Front part of the building has 2 floors, and the left part has one floor. The whole building is composed by classrooms, offices, gymnasium and dining-room. First, data related to energy is collected, such as installed power of facility, power utilization factor and the running hours of these facilities. Then, calculation can be taken to decide if the building is working properly and healthy. At last, present and discuss the situation, suggestions to improve energy condition are offered. Total demand of District Heating in year 2006 is 1088 MWh, and electricity is 304 MWh. Problems for this school need to solve is too cold in winter and to hot in summer. In this article some suggestions are made to save the energy consumption and work out the indoor climate problems. After all processes is done and evaluated 10 MWh electricity and more than 300 MWh district heating could be saved.
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Al-Shaer, Habiba. "The relationship between audit committees, corporate environmental disclosure, and environmental reputation : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/9466/.
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The thesis examines the determinants of the volume of environmental disclosures and their quality, with particular reference to the role of audit committees and the role of such disclosures in the creation and sustenance of firms’ environmental reputation. It also examines the impact of environmental reputation on enhancing firm financial performance. Using a resource-based view (RBV) and quality signalling approach, this study examines three questions: first, to what extent are the volume and quality of environmental disclosures determined by the resource base of the firm and the quality of its audit committee?; second, does the combination of quality disclosures and audit committee add to the reputation of the firm?; and finally, what is the relationship between corporate environmental reputation and firm financial performance? Using a sample of UK FTSE 350 companies from 2007-2011, I found evidence that larger firms with higher quality audit committees make higher quality disclosures. These firms enhance their reputations by virtue of their size, the quality of their audit committees, the quality of their disclosures, and their board size. Larger firms with block shareholders tend to have greater volume of disclosures, whilst audit committees and larger boards tend to have no role in promoting such disclosures. Higher disclosure volume alone does not lead to increased reputation. These results therefore show support for the RBV quality signalling approach. Larger firms possess a greater resource base and, therefore, have the ability to invest in non-replicable corporate social responsibility (CSR) strategies. Audit committees, which possess Smith Report compliant features, promote reputation directly and through their determination of better quality disclosures that are difficult to replicate by competitors, thereby signalling the firm specific competitive advantage investments to the market. When revisiting the relationship between environmental reputation and financial performance, results indicate a positive impact of corporate environmental reputation on financial performance measured by both accounting and market-based measures, and were consistent with the RBV of the firm. Findings in this study have implications for managers in terms of disclosure practices where the quality of disclosure is an important aspect and of a higher value due to the difficulty of replication by companies not genuinely committed to environmental good practice. Moreover, the study aims to provide managers with a better view of how governance and specifically audit committee can impact the setting of environmental goals and enhance accountability. Finally, corporations looking to regain trust with investors and other stakeholders need to take steps towards an environmental agenda.
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Tomashpolskaya, Julia. "Valuation of environmental aspects composing a system of environmental management and audit (SEMA)." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11904.
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Vávrová, Adéla. "Ekologický audit a jeho efektivnost." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16870.
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This thesis focuses on the analysis of environmental audit instruments in economic terms. It is primarily aimed at assessing the effectiveness of this tool for entrepreneurs. The first stage of work is focused on the concept and definition of environmental audit and its history. This study then reports an analysis of benefits and costs of the environmental management system which is a prerequisite for setting auditing ISO 14001 and EMAS. The practical part of this thesis contains two case studies of specific examples of audits based on ISO certification.
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Prasad, Awadhesh. "Environmental performance auditing by supreme audit institutions: progress, practice and prospects." Phd thesis, Canberra, ACT : The Australian National University, 2016. http://hdl.handle.net/1885/112881.
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Environment and sustainable development challenges are matters of
global concern. Trillions of dollars of mostly public money are
invested every year in environment programs to address these
challenges. The effectiveness of these programs is critical to
environmental sustainability. The effectiveness of governments’
programs is examined through evaluations undertaken mostly by the
private sector and through performance audits undertaken by
independent Auditors General, also known as supreme audit
institutions (SAIs). Compared with traditional evaluations,
performance audits have a greater capacity to influence the
implementation of policies. However, performance auditing in the
environment field has received very little academic attention.
To fill this knowledge gap, this thesis undertakes three
empirical investigations:
(1) A longitudinal analysis of two decades (1992-2012) of global
environmental performance audit data that also considers some
economic data, e.g., gross per-capita national income, to
investigate trends;
(2) A global survey of SAIs to investigate their current
practices and challenges faced in environmental performance
auditing; and
(3) A comparative study of environmental performance auditing in
three countries—Australia, Canada and India—to further
understand environmental performance auditing.
The results suggest that, globally, environmental performance
audits have been growing, in number and possibly complexity.
However, the growth has been uneven. About half of SAIs have not
produced any environmental performance audits, suggesting
capacity gaps. These SAIs are largely concentrated in Africa and
Caribbean—two economically poor regions. Both a country’s
economic development, and its membership of the Working Group on
Environmental Auditing (WGEA) are correlated to environmental
performance auditing.
SAIs, predominantly, select environmental topics for performance
auditing using a risk-based structured approach. Performance
audits criteria are generally developed in consultation with
auditees. Economic factors influence the choice of audit topics
and methods. Generally, the developed country SAIs focus on
performance auditing of quality of life environmental issues,
such as climate change, whereas, the developing country SAIs
concentrate on subsistence environmental matters, such as water
supply and sanitation. Compared with developing SAIs, developed
SAIs generally use more system-oriented approaches and are more
consultative. SAIs identify both the lack of sufficient mandate
and sufficient resources as constraints to undertaking more
environmental performance audits. Institutional arrangements do
affect environmental performance auditing. Significant variations
in reporting styles of performance audits are a consequence of
deficient quality control and an absence of reporting standards.
Key challenges confronting environmental performance auditing
relate to: (a) Deficient environmental policy formulation and
data & monitoring difficulties (governments responsible); (b)
SAIs’ mandate & resources (governments responsible); and (c)
Audit relationships and communication matters (SAIs responsible).
While environmental performance audits have had positive impacts
on the implementation of environmental programs, actions for
improvements are necessary to meet the growing challenges of the
future, including implementing the new sustainable development
goals. These include:
• Capacity building in performance auditing especially in poor
countries (donor agencies, governments);
• Addressing deficiencies in environmental policies and mandate
& resources of SAIs (governments);
• Working collaboratively with others, e.g., civil society
organisations, to develop innovative audit methods; and improving
reporting standards & communication (SAIs); and
• Strengthening the WGEA (SAIs).
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Басанцов, Ігор Володимирович, Игорь Владимирович Басанцов, Ihor Volodymyrovych Basantsov, Ірина Олександрівна Пригара, Ирина Аленсандровна Пригара, and Iryna Oleksandrivna Pryhara. "Implementation of the ecological audit in Ukraine." Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/26479.
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Emilsson, (Gustafsson) Sara. "Local authorities' approaches to standardised environmental management systems." Doctoral thesis, Linköpings universitet, Industriell miljöteknik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5045.
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The overall aim with this thesis is to create a broader understanding of how the EMS tool works in local authorities. This means to study whether EMS is a useful tool for managing the environmental impact from the local authorities' activities and by highlighting its strengths and weaknesses as a tool. EMS is a tool that is used on a voluntary basis that aims at improving organisations' environmental performance. There are several standards for designing EMSs; however, this thesis focuses on EMSs designed according to the principles of the international standard ISO 14001 and the EU regulation Eco-Management and Audit Scheme (EMAS). The standards are based on a wide range of requirements. If these requirements are fulfilled, the organisation can choose to get its EMS certified by a third party. The EMS tool is frequently used in the private sector, and it is sometimes argued that it is designed for private (industrial) organisations. However, local authorities worldwide have shown an increased interest in EMSs since the mid 1990s. The EMS use in the private sector has been subject to some critique. For example, there is a risk that the tool is used only to get another certificate in order to increase their legitimacy, which means that there is a risk that the environmental issues are neglected. Until now, little academic research has been conducted concerning EMS use in local authorities. Therefore, it is interesting to study what approaches local authorities have to EMSs. Mainly Swedish local authorities have been studied for this thesis. Many Swedish local authorities have been using EMSs for a fairly long time, which means that they have a certain amount of experience from this using tool. The local authorities' approaches to EMS use have been studied from several perspectives using postal surveys, interviews, and case study methodology. This means that the research has a strong empirical foundation. The EMS use in Swedish local authorities is fairly common, since almost half of them are in the process of implementing EMSs in all or some of their departments. The main reason for implementing EMSs is to improve the structure of their environmental management. The local authorities often use ISO 14001 and/or EMAS as inspiration and design the EMSs according to their local conditions and ambitions, thus certification of the EMSs is seldom an aim. Although many local authorities seem to use EMSs in a reflective and sensible way, several barriers or difficulties - for example, maintaining continuity and ensuring follow-up of the environmental improvements - have been discovered. Furthermore, the EMSs that are being implemented often exclude environmental impact related to their exercise of authority since it is difficult and abstract. Including environmental impact related to these activities is often seen as a matter of maturity. To develop the organisations' EMSs, internal and external communication and interaction is experienced as very important. Such issues contribute to the EMS maturity processes, since the local authorities find new inspiration, knowledge, and motivation to further develop the EMS processes and, as a consequence, improve their environmental performance.
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Choi, Kai-hang, and 蔡啓恒. "The role of environmental monitoring and audit in the environmental impact assessment process in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B31255449.
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Chiang, Christina. "The consideration of environmental matters in the audit of financial reports." Click here to access this resource online, 2008. http://hdl.handle.net/10292/534.
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There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to environmental concerns. It is now more than ten years since the publication of that study. Growing international concern for environmental matters has since led to the issue of International Auditing Practice Statement (IAPS) -1010: The consideration of environmental matters in the audit of financial report in 1998 and, in New Zealand, Audit Guidance Statement (AGS) -1010: The consideration of environmental matters in the audit of a financial statement in 2001. Yet, to date, there has been no examination of the impact of IAPS-1010 or AGS-1010 on either current audit practice, or the issues raised by Collison (1996) and Collison and Gray (1997). This doctoral thesis has attempted to address the environmental impact gap in the auditing research literature. In particular, it has investigated the consideration of environmental matters in the audit of financial reports in the light of AGS-1010, with a view to understanding better the following issues: (1) how auditors generally perceive the consideration of environmental matters in the audit of financial reports; (2) the common approaches and practices auditors undertake when auditing environmental matters; (3) the challenges (if any) that auditors face in the audit of environmental matters (4) the impact (if any) of AGS 1010 on current audit practice and, finally, (5) how current practices in the audit of environmental matters may be improved and further developed to meet better the espoused aims of AGS-1010. Qualitative interviews with twenty-seven senior financial audit practitioners and others in New Zealand provided the basis for the findings. The interviews were taped, transcribed and managed with the use of computerised qualitative analysis software (NViVo7). Key findings from the research interviews were as follows: (1) the introduction of AGS-1010 had little impact on current audit practice in New Zealand; (2) environmental matters were treated no differently from any other audit issues, and auditors tended to apply common, familiar audit approaches in dealing with environmental matters; (3) auditors found the effective auditing of environmental matters challenging owing to their inability to identify such matters, and their lack of relevant expert knowledge. The most significant finding from this study is that, in general, common audit practices were riddled with issues of concern. These issues point to a broader and more significant problem. It would seem that current audit practices fail to consider many potential audit issues (including environmental matters) adequately in the audit of financial reports. For auditors to be more effective in their audit practice and in protecting the public interest, not only does audit methodology need a major review, but auditors themselves need to change their attitudes and mindsets in their approach to auditing.
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Erkan, Berna. "The Role Of Sais In Promoting Sustainable Development: Environmental Auditing." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12613993/index.pdf.
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This thesis is based on cross-sectional data analyses by using Ordinary Least Squares (OLS) Method in order to determine the main drivers of the environmental performance and specifically the effects of environmental audits conducted by
Supreme Audit Institutions (SAIs) on sustainable development. Two general models are employed throughout the study that have the Environmental Performance Index
(EPI) as dependent variable and various sub-models for different income groups are produced to observe the individual and interactive effects of explanatory variables.
First model includes 150 countries regressing their EPI scores on income, population, literacy rate and indicators of the strength of institutional structure such as corruption
perceptions index or government effectiveness score. Then, second model which comprises 52 countries introduces the number of environmental audit reports as a new explanatory variable. Principal Component Analysis (PCA) is also applied to highly correlated variables and the models are reestimated. The results indicate that well functioning environmental management systems and resulting positive effects on
the environmental performance can only be attained through strengthened governmental institutions with high transparency and accountability as well as rigid
implementation of the related regulations. More specifically, environmental audit reports generated by SAIs are of vital importance for especially improving the environmental management systems of the developing countries.
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Frost, Richard. "Post development audit of prediction and mitigation for EIA projects in the UK." Thesis, Oxford Brookes University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388864.
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TOMMOSGÅRD, MICHELLE. "Indoor Environmental Quality Audit and Investigation of Ceiling Fans in an Aged Care Facility." Thesis, KTH, Energiteknik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-187915.
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This thesis project involved research into the thermal comfort of the occupants and staff at the Warrigal aged care facility at Warilla, NSW, Australia. An Indoor Environmental Quality (IEQ) Audit has been completed with a focus on parameters of luminance, noise levels, concentrations of CO2, NO2, formaldehyde and CO, and air velocity. An extensive investigation of the distribution of indoor air temperature and relative humidity has been performed. Small sensors called ‘iButtons’ were installed to record the relative humidity and air temperature every 15-minutes in many locations throughout the facility. It is important to note that the main occupants of Warilla aged care facility suffer from dementia, were bed-ridden elderly people or otherwise healthy older adults. It is thought that sensations of feeling comfortable in the indoor environment are perceived differently by elderly people and especially by dementia patients. This thesis work primarily focussed on the thermal comfort of adults with an emphasis on elderly and dementia patients. The results of the IEQ audit have been compared with recognised standards e.g. AHSRAE ADDENDA 62.1, ASHRAE 55, EN 15251, EN 12464, ISO 7730 and ISO/TS 14415. Furthermore, this thesis project involved the development of a CFD model to predict the airflow induced by ceiling fans in an indoor environment. Such ceiling fans were installed in the Warilla aged care facility as a result of a previous audit, and it was thought that these might have resulted in uncomfortable air temperatures in the bedrooms and dining rooms. Since the ceiling fans can assist in controlling the sensation of thermal comfort, these were investigated with a model built in ANSYS CFX. To validate the model, experimental measurements were compared with the results of the model, and an agreement was found to be around ±20-35% with the experimental results of measured air velocity of ceiling fans. The outcomes of the report are included in the end of this thesis. The IEQ audit found uncomfortable measures of temperature and humidity, mainly in the summer and spring seasons. In addition, the CFD modelling resulted in the performance of ceiling fans and the air velocities induced by it in relation to thermal comfort, which were outside of the thermal comfort criteria discussed in Chapter 3 (ASHRAE 55, 2013).
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Ashby, Joy. "An interactive environmental site assessment audit for Wagner Creek river basin clean up project." FIU Digital Commons, 2003. http://digitalcommons.fiu.edu/etd/1322.
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The primary purpose of this thesis was to design and create an Interactive Audit to conduct Environmental Site Assessments according to American Society of Testing Material's (ASTM) Phase I Standards at the Wagner Creek study area. ArcPad and ArcIMS are the major software that were used to create the model and ArcGIS Desktop was used for data analysis and to export shapefile symbology to ArcPad. Geographic Information Systems (GIS) is an effective tool to deploy these purposes. This technology was utilized to carry out data collection, data analysis and to display data interactively on the Internet. Electronic forms, customized for mobile devices were used to survey sites. This is an easy and fast way to collect and modify field data. New data such as land use, recognized environmental conditions, and underground storage tanks can be added into existing datasets. An updated map is then generated and uploaded to the Internet using ArcIMS technology. The field investigator has the option to generate and view the Inspection Form at the end of his survey on site, or print a hardcopy at base. The mobile device also automatically generates preliminary editable Executive Reports for any inspected site.
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Jones, Joshua Reid. "A Method to Quantify Road Safety Audit Data and Results." DigitalCommons@USU, 2013. http://digitalcommons.usu.edu/etd/1544.
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The research presented in this thesis is the result of field data collection conducted by the Utah Local Technical Assistance Program (Utah LTAP) in conjunction with the Utah Department of Transportation. The first step of the research was data collection from 18 road safety audits conducted throughout the state of Utah. These Road Safety Audits (RSA's) provided a wide variety of data that was used for the validation of the road safety audit quantification methodology. The purpose of this research is to provide quantification to the RSA process that will increase the benefits gained from implementing the RSA recommendations. Benefits derived from the implementation of RSA recommendations were found by assessing the change of risk from before and after safety improvements. The RSA quantification tool was developed to analyze projects in both urban and rural settings. The implementation of the RSA tool will help practitioners show the benefits that can be gained from the safety recommendations and help decision makers in allocating funds to the areas that pose the most risk. The tool will show the difference in risk that the improvements make and the cost effectiveness of different project alternatives.
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Emilsson, Sara. "Local authorities' approaches to standardised environmental management systems /." Linköping : Dept. of Mechanical Engineering, Univ, 2005. http://www.ep.liu.se/diss/science_technology/09/39/index.html.
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Petrásková, Lenka. "Zavedení environmentálního managementu do podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223161.
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his master’s thesis deals with implementation of the environmental management system in the concrete company. It compares the implementation in this company with standard ČSN EN ISO 14001. The concept of the environmental management system is introduced in the theoretical part of the master’s thesis and the implementation how is standard specifications being asked. Implementation of the environmental management system by top management describes the practice part. The system implementation is evaluated by repayment time of investment.
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Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.
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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environmental initiatives tend to have significantly higher audit fees and capital expenditures, and significantly lower levels of earnings manipulation measured using discretionary accruals. These results support the notion that auditors do recognize the importance of environmental initiatives when conducting the year-end financial statement audit, an idea that positively reflects upon the auditor’s monitoring role. The results also demonstrate the increased amount of capital resources required to participate in strategic environmental initiatives, an anecdotal notion that had yet to be empirically supported. This empirical support provides valuable insights on how environmental initiatives materially impact corporate financial statements. Finally, my results extend the extant literature by demonstrating that the superior financial performance reported by environmentally active firms is less likely driven by earnings manipulation by management, and by implication, more likely a result of real economic gains. Taken together, my dissertation establishes a strong and timely foundation for current and future research to explore corporate environmental initiatives in the United States and globally, a topic increasingly gaining momentum in today’s more eco-conscious world.
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Дроздова, Олена Юріївна, Елена Юрьевна Дроздова, and Olena Yuriivna Drozdova. "Актуальні питання впровадження та розвитку екологічного аудиту в Україні." Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/8323.
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Dobřenská, Michaela. "Využití systému pro environmentální řízení organizací a audit v České republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224697.
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The master thesis introduces the topic of sustainable development, environmental policy and its tools as a mean of mitigating negative impact of economic activity on environment. The thesis analyzes optional tools of environmental policy as well as Eco-Management and Audit Scheme EMAS. The analytic part studies the motives and expectations of Czech organizations before the registration in EMAS and their fulfilment after implementation. The situation in the Czech Republic and EU member states is being compared and the common trends and variety identified. The output of the thesis is a design of measures for increasing the interest in registration in EMAS.
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Filho, Miguel Lopes de Oliveira. "A auditoria ambiental como ferramenta de apoio para o desempenho empresarial e a preservação do meio ambiente: uma abordagem contábil e gerencial em indústrias químicas." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12122005-144634/.
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Esta pesquisa faz uma abordagem da importância da Auditoria Ambiental através de um estudo bibliográfico e empírico realizado, entre os anos de 2001 e 2002, junto às empresas pertencentes ao segmento químico brasileiro filiadas à Associação Brasileira de Indústria Química ABIQUIM. A abordagem exploratória desta pesquisa objetivou investigar a utilização da auditoria ambiental, enquanto ferramenta de auxílio na gestão empresarial, bem como as razões para adoção dessa ferramenta e os possíveis benefícios gerados, principalmente no que diz respeito a integridade patrimonial dessas empresas em seus aspectos econômico-financeiros e operacionais. O estudo, baseado em tratamento estatístico sobre os dados coletados na pesquisa empírica, mostra que as indústrias químicas associadas à ABIQUIM que têm investido na produção ecologicamente correta vêm obtendo bons resultados, tanto financeiros como estratégicos e competitivos. Apesar de a maioria das empresas respondentes ao instrumento de pesquisa serem de grande porte, fica claro que esses resultados podem ser alcançados pelas demais empresas do setor em estudo, independentemente do porte.This research explores the relevance of the environmental auditing by performing a series of bibliographic and empirical studies from 2001 to 2002 among several Brazilian chemical companies, especially those that belong to the Brazilian Association of Chemical Industries (ABIQUIM). This research aims to investigating the use of Environmental Audit by Chemical Industries associated to ABIQUIM as a tool for Environmental Management. Besides, it attempts to investigate the reasons by which that instrument has been used, as well the benefits that come from it. Based on statistics analysis, this study indicates that chemical companies that belong to ABIQUIM which have made some investments in manufacture based on good environmental policy have achieved good results in total. Finally, in spie of the majority of the companies researched in this study being big sized concerns, the research results suggest that other companies of the chemical sector also can get broad benefits from the same procedures.
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Engström, Lina. "Revision av miljöledningssystemen i statliga myndigheter : Utvärdering av ett verktyg i det systematiska miljöarbetet." Thesis, Stockholm University, Interdisciplinary Environmental Research (CTM), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-7204.
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The Swedish government decided in 1996 that the governmental authorities are to implemement
environmental management systems. Each year, the Swedish Environmental Protection
Agency compiles the authorities’ reports on their environmental management systems. The
compilation shows that not more than 20 % of the authorities perform environmental audits.
This study aims to investigate the authorities’ view of internal environmental audits, the incentives
of performing them. It also investigates if the environmental audits contribute to continuous
improvements. The study is a case study of nine participating authorities that all reported
to have performed environmental audits in 2005. The interviews were analysed based
on the extent of the internal environmental audits. The result shows that three of the nine participating
authorities did not perform any environmental audit at all. The results suggest that
the incentives of the greatest importance for internal environmental audits in the other six
authorities are external requirements, mainly requirements in ISO 14001, as well as commitment
in environmental issues among the employees and the organisational management. The
study also suggests that continuous improvement is a result of the internal environmental audit.
This is mainly due to the increased environmental awareness within the administration
and because of the continuous improvement of the environmental management system.
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Dall'Agnol, Alencar João. "Auditoria ambiental: instrumento do princípio da prevenção no sistema de gestão e direito ambiental." reponame:Repositório Institucional da UCS, 2008. https://repositorio.ucs.br/handle/11338/310.
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Uma gestão ambiental adequada poderá estabelecer mecanismos práticos para uma eficiente preservação ambiental. A necessidade de construir um caminho que resulte na perspectiva de apontar à efetiva instrumentalização dos princípios da prevenção e da precaução em Direito Ambiental é de extrema relevância e urgência devido à sua função no meio ambiente, já que, em última análise, vem ao encontro a uma política de gerenciamento de riscos, aplicada em situações que apresentam um grau considerável de incerteza científica, ou até mesmo quando previsível a ação danosa. Impõe-se, pois, a necessidade de atuação direcionada para evitar ou prevenir risco potencial. O objetivo principal do presente estudo é destacar a Auditoria Ambiental como instrumento do princípio da prevenção, já que tal discussão fomenta apenas a elaboração de conceitos teóricos amplamente discutidos em academias e em congressos ambientais, sem que, contudo, tenha logrado êxito na aplicabilidade efetiva em empresas, para conter a degradação ora em andamento. Fundamental a consolidação da tese de que a Auditoria Ambiental tornou-se importante ferramenta no sistema de gestão, sendo indispensável seu estudo como instrumento ativo pró-ambiente, vez que, se aplicada como ferramenta de gestão ambiental nas empresas, seja de forma voluntária ou compulsória, possa gerar subsídios, visando ajustar a variável ambiental em conformidade com as políticas de proteção do meio ambiente. Em contrapartida, a implantação da Auditoria Ambiental contribuirá diretamente para uma ação preventiva, por excelência, com vistas à prevenção da desenfreada depredação ambiental, ora em curso no planeta.Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-20T20:30:16Z No. of bitstreams: 1 Dissertacao Alencar Joao Dallagnol.pdf: 797086 bytes, checksum: 9847d1753204e107f0f03b3c05344e64 (MD5)
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A proper environmental management can establish practical mechanisms for efficient environmental preservation. The need to build a road that leads to the prospect of pointing the effective exploitation of the principles of prevention and care in Environmental Law is of extreme importance and urgent due to their role in the environment because, ultimately, is this line with the a risk management policy, implemented in situations involving a considerable degree of scientific uncertainty, or even when is predictable the harmful action. It is therefore the need for a targeted action to avoid or prevent the potential risk. The main objective of this study is to highlight the Environmental Audit as a tool of the precautionary principle, because this discussion only encourages the development of theoretical concepts discussed extensively at colleges and conferences on environmental, without, however, has achieved success in effective applicability in companies, to halt the degradation now in progress. Essential a consolidation of this thesis that the Environmental Audit has become an important tool in the management system and its study is an essential active proenvironment, because, if applied as a tool for environmental management in the companies, either voluntary or compulsory, would create subsidies, aimed at adjusting the environmental variable in accordance with the policies of environmental protection. However, the deployment of the Environmental Audit contributes directly to a preventive action, for excellence, with a view to preventing the rampant environmental destruction, now underway in the world.
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Marumo, J., T. Tamasane, and I. Goldman. "Goodbye to Projects? ¿ A livelihoods-grounded audit of the Training for Environmental and Agricultural Management (TEAM) project in Lesotho." Bradford Centre for International Development, 2003. http://hdl.handle.net/10454/3043.
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Approaches to projects and development have undergone considerable change in the last decade with significant policy shifts on governance, gender, poverty eradication, and environmental issues. Most recently this has led to the adoption and promotion of the sustainable livelihood (SL) approach. The adoption of the SL approach presents challenges to development interventions including: the future of projects and programmes, and sector wide approaches (SWAPs) and direct budgetary support.This paper `A livelihoods-grounded audit of the `Training for Environmental and Agricultural Management (TEAM) project in Lesotho¿ is the eleventh in the series of project working papers.Department for International Development
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Morrone, Ericka Pardini. "Contribuições da auditoria ambiental para a comunicação do desempenho de empresas com certificação FSC : análise das não conformidades evidenciadas no resumo público de auditoria." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/100/100136/tde-20042016-184147/.
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O trabalho teve como objetivo analisar como as empresas comunicam ao público externo, por meio do resumo público de auditoria, suas dificuldades (representadas pelas não conformidades) para atender aos requisitos socioambientais da certificação FSC. Foi considerada a influência da configuração da auditoria na comunicação às partes externas. Foram coletados dados secundários de 95 resumos públicos das auditorias executadas entre 2010 e 2015, analisados pela técnica da análise de conteúdo com o intuito de identificar as principais áreas temáticas as quais as não conformidades evidenciadas se referiam, sendo mapeado um total de onze áreas temáticas. Com base em análise estatística descritiva (testes de Kruskal Wallis e Chi quadrado) buscou-se identificar as relações entre as características das auditorias definidas (Tamanho da equipe auditora, Diversidade na formação da equipe, Tempo de auditoria, Empresa certificadora e Evento de auditoria) e as áreas temáticas identificadas. Atendimento à legislação do trabalho; Plano de manejo; Qualidade do monitoramento do sistema; e Comunicação e relacionamento com o público foram as áreas temáticas com maior quantidade de não conformidades. Identificou-se que, com exceção de casos específicos, não há relações significativas entre as características das auditorias e a comunicação de não conformidades. No entanto, isso não quer dizer que a maneira como a auditoria ocorre não influencie a qualidade dos resultados obtidos, pois há outros fatores, como a qualidade e veracidade das não conformidades apontadas, a ser considerados. Os relatórios públicos de auditoria representam um avanço na comunicação dos resultados socioambientais obtidos, que convergem com a necessidade de transparência da certificação. Entretanto, há de se evoluir na busca da divulgação de resultados de maneira mais clara e organizada e na relação com comunidades do entorno dos empreendimentos florestaisThe study aimed to analyze how companies communicate to the public through the public summary of audit their difficulties (represented by the non-conformities) to meet the environmental requirements of FSC certification. The influence of the configuration of the audit was considered on the results obtained in the process, results these communicated to external parties. We collected secondary data from 95 public summaries carried out between 2010 and 2015, analyzed by the content analysis technique in order to identify the main thematic areas which non-conformities referred, and mapped a total of eleven thematic areas. Based on descriptive statistical analysis (Kruskal Wallis test and Chi square) sought to identify the relationship between the characteristics of the audits defined (Size of the audit team, Diversity in the training of staff, Audit time, Certifying company and Audit event) and thematic areas identified. The Compliance with labor legislation; Management plan; Quality of system monitoring; Communication and relationship with the public were the thematic areas with the highest number of non-conformities. It was found that, except for specific cases, there is no significant relationship between the characteristics of the audits and the disclosure of non-conformities. However, this does not mean that the way the audit happen not influence the quality of the results, as there are other factors such as the quality and truthfulness of non-compliances identified to be considered. Public reports represent a breakthrough in communication of socioenvironmental results obtained, converging with the need for transparency in the certification. However, is necessary to evolve in pursuit of disseminating results in a more clear and organized way and at the relation with the communities that surrounding enterprise
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Пімоненко, Тетяна Володимирівна, Татьяна Владимировна Пимоненко, and Tetiana Volodymyrivna Pimonenko. "Економічний ефект впровадження системи екологічного менеджменту та аудиту на промислових підприємствах." Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/14044.
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Систематичне застосування малозатратних методів по запобіганню забруднення здатне окупити інвестиції в розвиток системи екологічного менеджменту та аудиту за малий проміжок часу. Якщо ж враховувати, що при збільшені масштабів підприємства витрати на впровадження зростають меншими темпами, а масштаби переробки сировини та ресурсів збільшуються більшими темпами, то впровадження системи екологічного менеджменту та аудиту за рахунок впровадження заходів, які забезпечують зменшення екодеструктивного впливу на навколишнє природне середовище, здатне дати суттєві економічні результати.
При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/14044
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Urtasun, Cristina. "Energy audit and saving analysis of a building : Study of heat pump installation and district heating connection." Thesis, University of Gävle, Department of Technology and Built Environment, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-595.
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The object of analysis in the present document is a residential house in Sätra. This building has a hydronic space heating system with radiators spread around the house and a heating recovery system ventilation which also use water for reheating. Water for space heating, ventilation and hot tap water is nowadays heated in an electric boiler.The aim of this project is to make a diagnosis of the current situation, evaluate different alternatives for supplying hot water to the house, and to study costs and possible savings by comparing the actual facilities with the proposals done.
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Netto, Acácio de Toledo. "Environmental auditing as an instrument for the preventon of environmental damage: the water in a heavy company in Vale do Paraíba (Taubaté SP)." Universidade de Taubaté, 2005. http://www.bdtd.unitau.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=199.
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Este trabalho apresenta considerações sobre a auditoria ambiental como instrumento na prevenção de danos ambientais: a água numa indústria de mecânica pesada da região do Vale do Paraíba (Taubaté SP). O ordenamento jurídico brasileiro tem avançado para encontrar soluções no que diz respeito à degradação do meio ambiente e vê na prevenção a ótica que orienta todo o Direito Ambiental. A
investigação de questões jurídicas ambientais pode contribuir sensivelmente para evitar a perpetuação de danos contra o meio ambiente. Informar e alertar empresas e profissionais sobre a importância do conhecimento da legislação ambiental, por meio de uma auditoria, quando envolvidos em eventos que provoquem danos e impactos ao meio ambiente, pode evitar multas, apreensões e outras ações/processos cabíveis nestes casos. A pesquisa realizada demonstra que a ação preventiva do dano ambiental por parte da empresa, desde a captação até o lançamento da água utilizada do ribeirão Pinhão do município de Taubaté, no Estado de São Paulo (Brasil), proporciona uma relação custo/benefício significativa para a indústria, além de evitar processos jurídicos. O sistema de utilização da água pela indústria conta com um ponto de monitoramento periódico onde são analisados: pH, DQO, DBO, resíduos sedimentáveis, óleos e graxas, entre outros. Os resultados das amostras evidenciam que a água é devolvida ao córrego dentro dos padrões estabelecidos pela legislação ambiental em vigor. Conclui-se que são apropriadas a disseminação e implementação de auditoria ambiental na sociedade brasileira, dada à reconhecida eficácia desse instrumento gerencial como uma ferramenta preventiva ao alcance da comunidade. A auditoria é regulada no gerenciamento de suas responsabilidades ambientais, bem como uma forma de cumprimento voluntário da legislação ambiental.This study presents considerations about environmental auditing as an instrument for the prevention of environmental damage in a heavy company in Vale do Paraiba (Taubaté SP). Brazilian forestry laws have developed in order to find solutions concerning environmental destruction and they have considered prevention as a way to guide all the environmental issues. Investigation of legal environmental matters can clearly contribute to avoid the continuation of damage to the environment. Companies and professionals involved in events that are causing damage and impact on the environment should be informed and warned about the importance of getting to know the environmental laws by means of an auditing. Such procedure may prevent them from getting fines, attachments and other applicable lawsuits. The research which has been carried out shows that pro-active actions in the prevention of environmental damage caused by a company from the collecting up to the dumping of the used water into Pinhão stream, in the city of Taubaté, São Paulo State, Brazil, provides a significant cost/benefit relation for the company, besides avoiding lawsuits against the company. The system of water utilization used by companies counts on periodic monitoring, in which the following items are analyzed: pH, chemical demand of oxygen, biochemical demand of oxygen, sedimentary residues, oil, grease, among others. The results of the samples show that the water that is dumped into the stream is in accordance with the standards established by the current environmental laws. Both diffusion and implementation of environmental auditing in the Brazilian society has been proved appropriate, taking into account its effectiveness as a preventive tool, which is reachable by all the community. This auditing is based on the management of its environmental responsibilities as well as a voluntary way to respect environmental laws.
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Klasson, Linnea, and Lovisa Knutsson. "Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53095.
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Abstract Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. However, literature has not up until now explored what reflection environmental uncertainty has on the risk assessment process. Due to the ongoing pandemic, COVID-19, the opportunity to explore the reflection of uncertainty has been made feasible. Purpose: The purpose of this study is to explore how societal challenges reflect on auditors’ risk assessments of entities. The thesis is conducted using COVID-19 as an event signifying societal challenge. Methodology: This thesis uses an exploratory and abductive research approach. With a qualitative strategy, empirical data has been collected through semi-structured interviews with authorized auditors as participants. Findings: Our findings conclude that the four aspects being firm, environment, individual, and audit client together form the risk assessment. In contrast to literature, the audit client aspect was argued as more important. Further, environmental uncertainty is reflected in risk assessments through these four aspects and can affect each aspect individually in various ways. Future research: Since this study explores reflections of a crisis, while it is still present, we would find it interesting to examine its aftermath. In line with previous literature and our empirical findings, we foremost would suggest future researchers to explore the impact of a societal challenge on audit quality and whether differences are present concerning audit firm size.
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Mil-Homens, Joao. "Labeling Schemes or Labeling Scams?: Auditors' Perspectives on ISO 14001 Certification." Diss., Virginia Tech, 2011. http://hdl.handle.net/10919/28005.
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Hundreds of thousands of organizations have chosen to boost their competitive position by demonstrating compliance to the ISO 14001 Environmental Management System standard. In order for these standards to become credible policy options, they must ensure the capacity to build an industrial morality and to institutionalize responsibility. Relying on a series of in-depth interviews with environmental auditors, this dissertation contributes to a deeper empirical understanding of these regulatory instruments by, first, exploring how the adoption of an EMS promotes self-regulatory capacity and contributes toward effective environmental protection, and second, discussing the limitations of its accountability structure and the threats to the credibility of the standard.
This project highlights several misconceptions associated with the role of ISO 14001, and explains why both public and private sectors hold conflicting and inappropriate expectations regarding the certification process. According to the environmental auditors interviewed, the standard has helped thousands of committed organizations to effectively improve their self-regulatory capacity as well as their environmental performance. Yet, organizations with no intrinsic motivation can take advantage of the flexibility granted by the standard and the limitations of the conformity assessment process, to obtain an empty environmental certificate. ISO 14001 is a process standard that can help both â environmental leaders and laggardsâ , but that cannot differentiate organizations based on their level of environmental performance. Because of that, ISO 14001 is increasingly perceived as a socially unacceptable certification system. This project concludes that ISO 14001 is a double edge regulatory instrument that aims both to foster self-regulatory powers, and to act as a market signaling agent. The problem lies in the fact that these two facets of the standard are actually detrimental to each other, perpetuating a cycle that contributes to the discredit of the standard and of the auditing community. In the future, ISO 14001 needs to adjust its non-prescriptive nature and its accountability mechanism, to the character of the organizations seeking certification. In alternative, a new generation of certification programs is emerging, building upon the ISO 14001 standard with an extra layer of requirements, and with a more meaningful role for the environmental auditor.Ph. D.
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Feitosa, André Luís Oliveira. "Auditoria ambiental na gestão pública : hospital da Universidade Federal de Sergipe." Universidade Federal de Sergipe, 2011. https://ri.ufs.br/handle/riufs/4186.
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Human action, greatly through their social organizations, track a path separate from the balance and harmony of the biophysical conditions that sustain life on Earth. In this sense,
new forms of management that best respond to the social and environmental needs are being developed and applied. Gradually the public administration in Brazil has introduced the
concepts of environmental management systems in their structure. Among the actions that make up these systems is the Environmental Audit. The audit is an important management tool that has been strengthened since the Administrative Reform of the 1990s, and the Environmental Audits one of the newest segments, which emerged from the larger mission of helping managers to better understand the weaknesses of their institutions, to ensure compliance with its policies, contribute to the improvement of management controls and provide qualitative information to support decision making that will influence the medium to long term all of the organizational culture of the organization on issues concerning the environment, whether the public authority is the entity private. In this context, we investigate the means by which public managers can be guided to structure an entity Environmental Audits with great social responsibility linked to health and education - the Hospital of the Federal University of Sergipe. To do so, as the object of research, methodological tools were employed grounded in phenomenology, and his character had finalistic exploratory,
descriptive and explanatory. We found that the institution has the material resources to the implementation of Environmental Audits. Human resources are the most difficult point for the
implementation of Environmental Audits, given the lack of human resources as the institution, aggravated by the expansion process and internalization. However, overcome this obstacle and set up the audit team, the Federal University of Sergipe has the opportunity to introduce
Environmental Audits on campus not only the health of the city of Aracaju, but in all units which would place in line with good social and environmental practices that have been
adopted by the Institutions of Higher Education and encouraged by the very forefront Federal Public Administration in Brazil.A ação humana, sobremodo, através de suas organizações sociais, trilha um caminho dissociado do equilíbrio e harmonia das condições biofísicas que sustentam a vida na Terra. Nesse sentido, novas formas de gestão que melhor respondam a essa necessidade social e ambiental estão sendo desenvolvidas e aplicadas. Paulatinamente a Administração Pública no Brasil vem introduzindo conceitos de sistemas de gestão ambiental em sua estrutura. Dentre as ações que compõem esses sistemas está a Auditoria Ambiental. A auditoria constitui uma importante ferramenta de gestão que vem sendo fortalecida desde a Reforma Administrativa da década de 1990, sendo as Auditorias Ambientais um dos mais novos segmentos, surgido com a missão maior de auxiliar os gestores a melhor conhecer as fragilidades de suas instituições, assegurar o cumprimento de suas políticas, colaborar para o aperfeiçoamento dos controles administrativos e fornecer informações qualitativas para subsidiar a tomada de decisões que influenciarão a médio e longo prazo toda a cultura organizacional da entidade em questões relativas ao meio ambiente, seja a entidade pública seja a entidade privada. Nesse contexto, investigamos os meios pelos quais os gestores públicos podem se guiar para estruturar Auditorias Ambientais numa entidade com grande responsabilidade social ligada à saúde e à educação - o Hospital da Universidade Federal de Sergipe. Para tanto, quanto ao objeto da pesquisa, foram empregadas ferramentas metodológicas alicerçadas na fenomenologia, e seu caráter finalístico teve cunho exploratório, descritivo e explicativo. Verificamos que a instituição dispõe dos meios materiais necessários à implementação de Auditorias Ambientais. São os recursos humanos o ponto de mais dificuldade para implantação das Auditorias Ambientais, haja vista a carência de recursos humanos que a instituição, agravada pelo processo de expansão e interiorização. Todavia, vencido este obstáculo e montada a equipe de auditoria, a Universidade Federal de Sergipe tem a oportunidade de introduzir Auditorias Ambientais não apenas no campus da saúde da cidade de Aracaju, mas em todas as suas unidades o que a colocaria em sintonia com as boas práticas socioambientais que vêm sendo adotadas pelas Instituições de Ensino Superior de vanguarda e incentivadas pela própria Administração Pública Federal no Brasil.
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Langerfeldt, Michael [Verfasser]. "Das novellierte Environmental Management and Audit Scheme (EMAS-II) und sein Potenzial zur Privatisierung der umweltrechtlichen Betreiberüberwachung in Deutschland. / Michael Langerfeldt." Berlin : Duncker & Humblot, 2010. http://d-nb.info/1238355951/34.
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Бершов, В. О. "Механізм інформаційного забезпечення екологічного аудиту сільськогосподарського землекористування." Thesis, ТОВ «ДД «Папірус», 2013. http://essuir.sumdu.edu.ua/handle/123456789/37252.
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Вітчизняні сільськогосподарські (c/г) підприємства, які мають вихід на міжнародні ринки, змушені здійснювати екологічний аудит і отримувати відповідний сертифікат з екологічної безпеки виробництва і продукції. Від збалансованої та ефективної роботи організаційно-економічного механізму реалізації екологічного аудиту c/г землекористування залежить подальший розвиток екоадиту c/г підприємств в Україні, впровадження якого сприятиме зниженню екодеструктивного впливу виробничої діяльності на навколишнє середовище.
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Albuquerque, Josà Alfredo de. "Evaluation of environmental liabilities of degradeted soils by salts in Curu Pentecoste Perimeter irrigated, Ceara." Universidade Federal do CearÃ, 2015. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14817.
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nÃo hÃA pesquisa tem como base fÃsica o PerÃmetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensÃo, o custo da reversÃo e a responsabilidade legal pelo passivo ambiental. A irrigaÃÃo pÃblica no semiÃrido brasileiro tem gerado como subproduto a degradaÃÃo dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversÃo à do poder pÃblico. Para quantificar a extensÃo e o custo da reversÃo do dano ambiental, inicialmente, aplicou-se um questionÃrio aos agricultores irrigantes para analisar o significado que eles dÃo aos problemas relacionados com a irrigaÃÃo, com a Ãgua de irrigaÃÃo e com a degradaÃÃo dos solos. Posteriormente, utilizou-se um sensor de induÃÃo eletromagnÃtica para medir a condutividade elÃtrica no solo, estimando-se o total de sais solÃveis em sua soluÃÃo. Os valores da condutividade elÃtrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de anÃlise fÃsica e quÃmica, procedendo-se à identificaÃÃo das Ãreas degradadas por sais. Com a definiÃÃo da extensÃo dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produÃÃo agrÃcola, para aferir os custos da reversÃo do passivo ambiental. Os resultados demonstraram uma hipossuficiÃncia financeira e tÃcnica dos agricultores irrigantes; que a degradaÃÃo ambiental por sais atinge 67,27% da Ãrea do perÃmetro irrigado. Conclui-se que, em decorrÃncia dos aspectos de solidariedade, a responsabilidade civil objetiva na reparaÃÃo do dano ambiental provocado pela irrigaÃÃo à do poder pÃblico.
The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.
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Jorge, Francisco Xavier. "Auditoria ambiental: a efetividade da auditoria ambiental de resíduos sólidos urbanos no município de Manaus – indicadores do TCE/AM: 2010 a 2014." Universidade Federal do Amazonas, 2016. http://tede.ufam.edu.br/handle/tede/5102.
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The current legislation requires the State Audit Courts to ensure the healthy environment, so one of the mechanisms that the Amazonas State Court of Auditors - ECA/AM can be used is the Environmental Audit. The overall objective of the research is to evaluate the Environmental Audits Indicators of Municipal Solid Waste, applied by the ECA/AM in the years 2010 and 2014 in Manaus, by comparing the structural problems and environmental management identified by examination with the Master Plan indicators solid waste of Manaus and indicators of sustainability for MSW management in environmental / ecological dimension of the scientific literature to see if the audit reports fairly present the problems of environmental management of solid waste in the city of Manaus. As for the procedures it is classified as a documentary and bibliographical research. Made use of public documents published on the Internet by the ECA/AM and Environmental audit reports carried out. It identified the Environmental Audit indicators used by the ECA/AM, by reviewing the scientific literature, audit reports of the ECA/AM. The audit of the ECA found environmental risk. It found the record that the waters of the stream of Matrinxã from its entrance on the outskirts of the ACM and the groundwater in wells closest to the landfill, are compromised. Contamination of water resources surrounding the ACM are from environmental liabilities arising from the unlawful disposal of solid waste in the former "dump" for over 20 years, linked to inadequate implementation. We also found that the acceleration of the effluents of the output process of . slurry ponds because of rainwater and entrained soil from the erosion in the surrounding embankments research proved the reasonableness of audit reports when they reveal the environmental management problems of solid waste from the city of Manaus in the period 2010 and 2014.
A legislação vigente obriga aos Tribunais de Contas Estaduais a garantirem o meio ambiente saudável, assim um dos mecanismos que o Tribunal de Contas do Estado do Amazonas -TCE/AM, pode utilizar-se é a Auditoria Ambiental. O objetivo geral da pesquisa é Avaliar os Indicadores de Auditorias Ambientais de Resíduos Sólidos Urbanos, aplicadas pelo TCE/AM nos anos de 2010 a 2014 em Manaus, mediante a comparação dos problemas estruturais ede gestão ambiental identificados pelo exame com os indicadores do Plano Diretor de Resíduos Sólidos de Manaus e Indicadores de sustentabilidade para a gestão de RSU na dimensão ambiental/ecológica da literatura científica para comprovar se os relatóriosde Auditoria apresentam razoavelmente os problemas de gestão ambiental dos resíduos sólidos do Município de Manaus.Quanto aos procedimentos é classificada como uma pesquisa bibliográfica e documental. Fez uso de documentos públicos publicados na internetpelo TCE/AM e relatórios de Auditorias Ambientais realizadas.Identificou-se os indicadores de Auditoria Ambiental utilizados pelo TCE/AM, por meio da revisão da literatura científica, relatórios de auditorias do TCE/AM. A Auditoria do TCE encontrou situações de risco ambiental. Constatou-se o registro de que as águas do igarapé do Matrinxã, a partir de sua entrada nos limites do ACM, bem como às águas subterrâneas nos poços mais próximos ao Aterro, estão comprometidas. A contaminação dos recursos hídricosno entorno do ACM são provenientes do passivo ambiental relativo à deposição irregular de resíduos sólidos no antigo “lixão" por mais de 20 anos, atrelado à operacionalização inadequada. Também constatou-se a aceleração do processo de saída dos efluentes das lagoas de chorume em virtude das águas pluviais e de solo arrastado, proveniente das erosões nos taludes do entorno. A pesquisa comprovou a razoabilidade dos relatórios de Auditoria quando revelam os problemas de gestão ambiental dos resíduos sólidos do Município de Manaus no período 2010 a 2014.
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Мартиненко, Володимир Олександрович, Владимир Александрович Мартыненко, and Volodymyr Oleksandrovych Martynenko. "Підвищення ефективності діяльності органів місцевого самоврядування в галузі охорони природного середовища." Thesis, Видавництво ХарРІ НАДУ, 2004. http://essuir.sumdu.edu.ua/handle/123456789/57245.
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Розглянуто окремі аспекти екологічної безпеки України. Визначено, що одними з нагальних проблемних питань є недосконалість розвитку екологічного аудиту взагалі та екологічного аудиту території зокрема, наслідком чого є серйозні еколого-економічні проблеми в державі та регіонах. Запропоновано способи удосконалення системи екологічного контролю.The article reviews some aspects of ecological safety of Ukraine. One of the urgent issues identified the deficiencies of environmental audits in general and environmental audits in particular area, in related with serious ecological and economic problems in countries and regions. The authors propose some ways of improving environmental management system.
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Karlík, Pavel. "Dobrovolné přístupy jako alternativní nástroj k ochraně životního prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71913.
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This paper is focused on finding the motivations that guide companies in Czech republic to apply voluntary approaches. The aim of this work is to define the most effective voluntary approaches. Economics has already analyzed conditions under which voluntary approaches are more preferable than administrative and economic environmental tools. But the question is if the business practice reflects theoretical recommendations. Based on a survey, the most common motivations to apply voluntary approaches will be analyzed. Then it will be possible to identify or modify the most effective voluntary approach.
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Albuquerque, José Alfredo de. "Avaliação do passivo ambiental de solos degradados por sais no perímetro irrigado Curu Pentecoste, Ceará." reponame:Repositório Institucional da UFC, 2015. http://www.repositorio.ufc.br/handle/riufc/18982.
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ALBUQUERQUE, José Alfredo de. Avaliação do passivo ambiental de solos degradados por sais no perímetro irrigado Curu Pentecoste, Ceará. 2015. 82 f. : Tese (doutorado) - Universidade Federal do Ceará, Centro de Ciências Agrárias, Departamento de Engenharia Agrícola, Programa de Pós-Graduação em Engenharia Agrícola, Fortaleza-CE, 2015.Submitted by demia Maia (demiamlm@gmail.com) on 2016-08-08T15:40:50Z No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5)
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The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.
A pesquisa tem como base física o Perímetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensão, o custo da reversão e a responsabilidade legal pelo passivo ambiental. A irrigação pública no semiárido brasileiro tem gerado como subproduto a degradação dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversão é do poder público. Para quantificar a extensão e o custo da reversão do dano ambiental, inicialmente, aplicou-se um questionário aos agricultores irrigantes para analisar o significado que eles dão aos problemas relacionados com a irrigação, com a água de irrigação e com a degradação dos solos. Posteriormente, utilizou-se um sensor de indução eletromagnética para medir a condutividade elétrica no solo, estimando-se o total de sais solúveis em sua solução. Os valores da condutividade elétrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de análise física e química, procedendo-se à identificação das áreas degradadas por sais. Com a definição da extensão dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produção agrícola, para aferir os custos da reversão do passivo ambiental. Os resultados demonstraram uma hipossuficiência financeira e técnica dos agricultores irrigantes; que a degradação ambiental por sais atinge 67,27% da área do perímetro irrigado. Conclui-se que, em decorrência dos aspectos de solidariedade, a responsabilidade civil objetiva na reparação do dano ambiental provocado pela irrigação é do poder público.
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Лошак, Е. Н., and Е. Г. Пономаренко. "Экологический аудит рекреационных зон." Thesis, Издательство СумГУ, 2009. http://essuir.sumdu.edu.ua/handle/123456789/12224.
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В работе рассмотрены рекреационные зоны как объекты экологического аудита. Определены основные экологические аспекты рекреационных зон. Проанализировано действующее законодательство Украины применительно к рассматриваемому объекту аудита. Выявлено, что на сегодняшний день не разработано методологической базы экологического аудита для рекреационных зон. Следовательно, проделанная работа может служить основой для разработки методики ЭА для РЗ.
При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/12224
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Pandey, August Kumar. "Identification and assessment of cleaner production technologies and appropriate technology management strategies and methods in the South African vehicle industry." Diss., University of Pretoria, 2007. http://upetd.up.ac.za/thesis/available/etd-12202007-155142/.
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Ayres, Andrew Geoffrey. "An environmental and management quality audit of the urban renewal process : with reference to urban renewal schemes in Sandwell and the renewal process in England." Thesis, University of Salford, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284422.
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Zanki, Alujevic Vlasta. "Energy use and environmental impact from hotels on Adriatic Coast in Croatia : current status and future possibilities for HVAC systems." Doctoral thesis, KTH, Energiteknik, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-4103.
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This thesis analyses a specific type of energy usage system, “energy usage in hotels”, and how this system behaves. In order to evaluate the current state of energy use in hotels, an energy audit questionnaire was developed and conducted among 31,5% of hotels on the Adriatic coast. The energy audit was used as a tool to set a benchmark for energy consumption in hotels and to identify opportunities for increased energy efficiency measures in HVAC systems. The analysis has shown that the average energy consumption in hotels on the Adriatic coast is in the range of 159 to 180 kWh/m2 and 162 to 225 kWh/m2 for seasonal and non seasonal hotels respectively. In order to establish a relationship between different independent variables in the hotels (total floor area and number of rooms) and dependent variables, such as electricity and oil consumption, mathematical statistical methods, such as correlation and regression analysis, were implemented. The objective of this thesis was also to develop - from an energy, environmental and economical points of view - a methodology for the design and retrofit of HVAC systems in the hotels on the Adriatic coast. The methodology named HOTECO is based on a system thinking approach. With respect to the technological aspects, the first step was to analyse conventional HVAC system designs and to compare it with the three most promising alternative HVAC systems utilizing renewable energy sources for a typical hotel. Computer modelling in TRNSYS was used to assess energy consumption. TRNSYS software has been used for simulations for a number of years, is internationally recognized, and has been validated and verified. It was concluded that energy and environmental savings in hotels on the Adriatic coast could be achieved using readily available technologies. The HOTECO methodology also demonstrated a framework that supports decision making iv regarding system selection and operational strategies to limit environmental impact from HVAC systems in hotels. Four scenarios for energy consumption in hotels on the Adriatic coast with regards to current state of energy systems and improved retrofit solutions utilizing renewable energy source were given.QC 20100929
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Chuo, Kaitlin. "Evaluation of the Applicability of the Interactive Highway Safety Design Model to Safety Audit of Two-Lane Rural Highways." Diss., CLICK HERE for online access, 2008. http://contentdm.lib.byu.edu/ETD/image/etd2299.pdf.
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Quintana, Suàrez Jimena. "Eco-edition in Europe: : Review of the current situation and applications in a small Span." Thesis, KTH, Industriell ekologi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-55501.
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The main objective of this thesis is the description of the current actions of European graphic industry to reduce the environmental impact. The revision of the current situation is carried out by reviewing European legislation, private and public initiatives, and actions taken within the national legislation of European Union. Thus, a description of the opportunities and challenges of the European graphic industry is implemented. Moreover, a study of implementation of practices to reduce environmental impact is carried out in a graphic company, called El Tinter. Results of this thesis indicate that the European graphic industry has developed a large number of innovations in order to ensure the sustainability of the industry, but there are remaining issues which require greater accomplishment. In conclusion, it is important to note that the overall environmental impact of the European graphic industry represents the addition of the individual impacts of stakeholders involved, so the final decrease depends on the sum of collective actions.
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Seifert, Christin. "The Barriers for Voluntary Environmental Management Systems—The Case of EMAS in Hospitals." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-235537.
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The adoption of formal environmental management systems (EMS) according to EMAS (Eco-Management and Audit Scheme) represents a voluntary approach that aims to increase corporate environmental performance. Though EMAS can offer several advantages for organizations, registration numbers are falling. In the hospital sector, the dissemination of EMAS is low. The question arises as to what hinders hospitals when planning, implementing, and maintaining such voluntary environmental management initiatives. The results from interviews with environmental managers in EMAS registered hospitals reveal problems such as high initial effort for creation of the required documents, or lacking knowledge and staff awareness. The barriers are presented in a model synthesizing the problems chronologically on the organizational, group, and individual level. The challenges for the adoption of EMAS as a voluntary environmental management approach in hospitals are discussed. This paper contributes by creating an understanding of the barriers organizations might face when implementing an EMS. Thus, measures to actively manage and overcome barriers can be developed by organizations, consultants, reviewers, policy makers, and researchers.
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Halm, Julia. "Assessing Barriers and Benefits to a Food Waste Composting Pilot Program in Oberlin, Ohio." Oberlin College Honors Theses / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin162151075210671.
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