Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Environmental issues have been widely discussed in the contemporary world and particularly in the business community. But how to measure the costs related to the environment is still an issue with some indefinitions and controversy. The informational needs of managers are focused on the choice of proposals that provide qualitative data about the problems, combined with quantitative data. Some authors have created models to measure these costs, however, they have not widely accepted because they are not comprehensive or because they have little explanatory calculation methodology. On this basis, the aim of this work was proposed a model of environmental costs. For this purpose, it was analyzed the main existing models, developed the Model of Environmental Costs Applied to the Destination of Waste using tools such as GUT and Material Balance, aimed at determining the most critical routes and, after, applied in the sector of Hygiene and Cleaning Services (SHL), University Hospital of Santa Maria (HUSM). For this, the methodology used was applied research, with qualitative approach, exploratory as to the aims and field research to validate. The application of the proposed model to the sector showed that initially there are at least twenty-four alternatives to analyze the costs, however, after application of the model, it was obtained only three alternatives for study. This significant decrease in the number of alternatives resulted in cost savings for both the analysis of every possible treatment of waste and for the costs associated with technological studies to enable each alternative identified. The proposed model when compared to existing, proved to be more dynamic and easy to use, besides to help in the identification of environmental impacts caused by products. / As questões ambientais vêm sendo amplamente discutidas no mundo contemporâneo e, particularmente, no meio empresarial. Porém, como mensurar os custos relacionados ao meio ambiente ainda é uma questão com algumas indefinições e controvérsias. As necessidades informacionais dos gestores estão centradas na escolha de propostas que forneçam dados qualitativos sobre os problemas, aliados a dados quantitativos. Alguns autores criaram modelos para medir esses custos, no entanto, não obtiveram ampla aceitação por não serem abrangentes ou por apresentarem metodologia de cálculo pouco explicativa. Com base nisso, o objetivo desse trabalho foi propor um modelo de custos ambientais. Para tal finalidade, foram analisados os principais modelos já existentes, desenvolvido o Modelo de Custos Ambientais Aplicado à Gestão e Destinação de Resíduos utilizando ferramentas como o GUT e o Balanço de Materiais, visando a determinação das rotas mais críticas e, após, validado junto ao setor de Serviço de Higiene e Limpeza (SHL) do Hospital Universitário de Santa Maria (HUSM). Para isto, a metodologia utilizada foi pesquisa aplicada, com abordagem qualitativa, exploratória quanto aos objetivos e pesquisa de campo para a validação. A aplicação do modelo proposto ao setor demonstrou que inicialmente existem, pelo menos, vinte e quatro alternativas para analisar os custos, entretanto, após a aplicação do modelo, resultaram em somente três alternativas para estudo. Esta diminuição significativa no número de alternativas implicou em redução de custos tanto para a análise de cada possibilidade de tratamento dos resíduos como para os custos associados a estudos tecnológicos para viabilizar cada alternativa identificada. O modelo proposto, quando comparado aos existentes, mostrou ser mais dinâmico e de fácil aplicação, além de auxiliar na identificação dos impactos ambientais causados pelos produtos.

A preocupação com os problemas ambientais aparece como um elemento importante a respeito do crescimento material econômico e da qualidade de vida. Com a ameça da escassez dos recursos naturais, vêm-se buscando alternativas para que o desenvolvimento sócio-econômico seja sustentável. Como o impacto do setor agroindustrial na deterioração ambiental é significativo, é fundamental que sejam consideradas as externalidades negativas provocadas pelo processo produtivo no meio ambiente e a necessidade de internalização econômica desses efeitos. A introdução do capital natural na análise econômica faz-se necessárias já que os custos da degradação ambiental e do consumo de recursos naturais não têm sido adicionados aos processos produtivos, avaliando-se os fluxos de estoques naturais e contribuindo para a definição de uma escala sustentável da economia. Quando estas organizações industriais abrangem uma grande área produtiva do país, como é o caso do complexo sucroalcooleiro, os problemas ocasionados pela queima do canavial se tornam fundamentais. Dessa forma, foi realizado um estudo do setor sucroalcooleiro usando a cana cortada crua, analisando e quantificando as diversas utilizações da palha e do bagaço e os efeitos ambientais, evitando-se os impactos provocados pela queima de cana-de-açúcar no meio ambiente e uma possível viabilidade econômica utilizando o método de valoração econômica. / Concern about environmental problems turns up as an important element regarding material and economical growth and life quality. Due natural resources shortage, alternatives have been quested for socioeconomic development is sustainable. Impact by agro-industrial sector in environmental hazarding is significant, so it is fundamental negative externalities caused by productive process in environment are considered, as well as need of economical internalization of those effects. Natural capital introduction in economical analysis is necessary once environmental degradation costs and natural resources consumption have not been added in to productive processes, being evaluated natural stocks flows and contributing for a sustainable scale deftnition of economy. When these industrial organizations comprise a great productive area of country, for example alcohol industry assemblage case, problems caused by sugar-cane plantation burning become fundamental. Therefore, a study of alcohol industry sector was accomplished using raw cane, analyzing and quantifying straw and pulp several uses, and environmental effects, being avoided impacts caused by sugar-cane burning at environment and a possible economical viability using economical valuation method.

A preocupação com os problemas ambientais aparece como um elemento importante a respeito do crescimento material econômico e da qualidade de vida. Com a ameça da escassez dos recursos naturais, vêm-se buscando alternativas para que o desenvolvimento sócio-econômico seja sustentável. Como o impacto do setor agroindustrial na deterioração ambiental é significativo, é fundamental que sejam consideradas as externalidades negativas provocadas pelo processo produtivo no meio ambiente e a necessidade de internalização econômica desses efeitos. A introdução do capital natural na análise econômica faz-se necessárias já que os custos da degradação ambiental e do consumo de recursos naturais não têm sido adicionados aos processos produtivos, avaliando-se os fluxos de estoques naturais e contribuindo para a definição de uma escala sustentável da economia. Quando estas organizações industriais abrangem uma grande área produtiva do país, como é o caso do complexo sucroalcooleiro, os problemas ocasionados pela queima do canavial se tornam fundamentais. Dessa forma, foi realizado um estudo do setor sucroalcooleiro usando a cana cortada crua, analisando e quantificando as diversas utilizações da palha e do bagaço e os efeitos ambientais, evitando-se os impactos provocados pela queima de cana-de-açúcar no meio ambiente e uma possível viabilidade econômica utilizando o método de valoração econômica. / Concern about environmental problems turns up as an important element regarding material and economical growth and life quality. Due natural resources shortage, alternatives have been quested for socioeconomic development is sustainable. Impact by agro-industrial sector in environmental hazarding is significant, so it is fundamental negative externalities caused by productive process in environment are considered, as well as need of economical internalization of those effects. Natural capital introduction in economical analysis is necessary once environmental degradation costs and natural resources consumption have not been added in to productive processes, being evaluated natural stocks flows and contributing for a sustainable scale deftnition of economy. When these industrial organizations comprise a great productive area of country, for example alcohol industry assemblage case, problems caused by sugar-cane plantation burning become fundamental. Therefore, a study of alcohol industry sector was accomplished using raw cane, analyzing and quantifying straw and pulp several uses, and environmental effects, being avoided impacts caused by sugar-cane burning at environment and a possible economical viability using economical valuation method.

Currently 35 per cent of the total water storage available in South African dams has deteriorated in water quality due to excessive nutrient loading. Eutrophication poses a significant threat to freshwater resources in South Africa. Although there are policies in place to deal with this threat, the problem of eutrophication still persists. The main goal of this study was to investigate the existence of tradeoffs between the different economic costs associated with eutrophication in the Vaal River System. This was done with the aim of understanding the water quality management policy implications that follow as a result of the existence of tradeoffs between the different economic costs associated with eutrophication in the Vaal River System. This study contributed to the understanding of the current and historic impact of eutrophication on the Vaal River System. Using Seemingly Unrelated Regressions (sample period 1996 – 2006), similar to De Villiers (2009) and Mostert (2009), this study revealed that the impact of eutrophication on property prices in the study areas was not discernible. This study further confirmed that eutrophication had an economic impact on agriculture and water treatment. Future research is necessary to estimate coefficients in the case of extreme eutrophication level changes. Estimation techniques such as System Wide Dynamic Modelling, which combines traditional data and expert opinion, can capture the impacts of extreme eutrophication level changes. / Dissertation (MCom)--University of Pretoria, 2013. / Economics / unrestricted

Environmental issues are an increasing concern for various stakeholders in the mining industry. To address these concerns, managements of mining companies should embrace sustainable mining practices in their daily decision making processes. Internal decision making processes are strongly dependent on the quality of data included in reports used by management. Currently environmental issues are only considered as a separate item which is attached to the annual financial statements. No link is made between the environmental performance of the mine and the economic performance that is achieved. To achieve greater acknowledgement by management of the importance of controlling environmental costs on a daily basis, environmental costs need to be identifiable in internal management reports, including management accounting reports. Various methods are available with which the value of environmental inputs and outputs can accurately be determined. If these values are correctly integrated into information systems, reporting these environmental costs will be possible, allowing a mining company to consider triple-bottom-line reporting. The goal of this study is to assist mining companies, specifically platinum mining, in measuring and reporting on environmental costs by setting up a framework. This framework will be formulated by means of conducting a thorough study of the recent and current literature pertaining to the measurement methods of environmental costs upon which a comparison will be drawn between this theory and the actual measurement and reporting of environmental costs by means of case study research. A gap analysis has identified the problems that platinum mines are experiencing, and consequently, the framework created will assist platinum mines in introducing the reporting of environmental costs. A case study on a platinum mine was done in order to evaluate the current measurement methods and reporting on environmental costs. The collected data was analysed through explanation building and an organisational-level logic model was developed in order to understand the reasons that costs are recorded and reported on by using the method currently applied in the case study principal. This organisational-level logic model will assist in identifying problems within the current costing method in relation to environmental cost measurement and reporting. The findings identified by the case study were compared to the theory underlying environmental management accounting after which a gap analysis identified the problems that platinum mines experience. Based on the findings of the gap analysis, a framework was developed to assist platinum mines in closing the gap that has been identified. The framework, if applied within an organisation will assist mining companies in expanding their current reporting on environmental issues to an in-depth review of environmental impacts which can be linked to the achievement of economic performance. This will allow a step forward in triplebottom- line reporting as the value of environmental costs has been identified as the missing link in current financial reports. The framework could not be tested as the application of the framework requires a procedural change within the organisation which needs to be approved at top management level. This limitation does, however, open the possibility for a follow up study. Additional reporting on environmental costs will help management in adding value and quality to daily and overall decision making processes. This hypothesis can be tested in possible future studies which involve multiple-case studies and which will extend the framework to include a decision making matrix. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Environmental issues are an increasing concern for various stakeholders in the mining industry. To address these concerns, managements of mining companies should embrace sustainable mining practices in their daily decision making processes. Internal decision making processes are strongly dependent on the quality of data included in reports used by management. Currently environmental issues are only considered as a separate item which is attached to the annual financial statements. No link is made between the environmental performance of the mine and the economic performance that is achieved. To achieve greater acknowledgement by management of the importance of controlling environmental costs on a daily basis, environmental costs need to be identifiable in internal management reports, including management accounting reports. Various methods are available with which the value of environmental inputs and outputs can accurately be determined. If these values are correctly integrated into information systems, reporting these environmental costs will be possible, allowing a mining company to consider triple-bottom-line reporting. The goal of this study is to assist mining companies, specifically platinum mining, in measuring and reporting on environmental costs by setting up a framework. This framework will be formulated by means of conducting a thorough study of the recent and current literature pertaining to the measurement methods of environmental costs upon which a comparison will be drawn between this theory and the actual measurement and reporting of environmental costs by means of case study research. A gap analysis has identified the problems that platinum mines are experiencing, and consequently, the framework created will assist platinum mines in introducing the reporting of environmental costs. A case study on a platinum mine was done in order to evaluate the current measurement methods and reporting on environmental costs. The collected data was analysed through explanation building and an organisational-level logic model was developed in order to understand the reasons that costs are recorded and reported on by using the method currently applied in the case study principal. This organisational-level logic model will assist in identifying problems within the current costing method in relation to environmental cost measurement and reporting. The findings identified by the case study were compared to the theory underlying environmental management accounting after which a gap analysis identified the problems that platinum mines experience. Based on the findings of the gap analysis, a framework was developed to assist platinum mines in closing the gap that has been identified. The framework, if applied within an organisation will assist mining companies in expanding their current reporting on environmental issues to an in-depth review of environmental impacts which can be linked to the achievement of economic performance. This will allow a step forward in triplebottom- line reporting as the value of environmental costs has been identified as the missing link in current financial reports. The framework could not be tested as the application of the framework requires a procedural change within the organisation which needs to be approved at top management level. This limitation does, however, open the possibility for a follow up study. Additional reporting on environmental costs will help management in adding value and quality to daily and overall decision making processes. This hypothesis can be tested in possible future studies which involve multiple-case studies and which will extend the framework to include a decision making matrix. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

A atual problemática ambiental provocada pela atividade humana tem ganhado destaque na sociedade, à medida que se busca o desenvolvimento mundial. Um fator de extrema relevância neste cenário é a produção de energia elétrica, responsável por uma grande parcela das emissões causadoras do efeito estufa. Por conta disso, é preciso pensar em um desenvolvimento sustentável, com fontes alternativas de energia atrativas para esse objetivo, principalmente em localidades não abastecidas pela rede convencional de eletricidade, como é o caso de muitas comunidades da região nordeste brasileira. Assim, esse trabalho tem por objetivos calcular o custo ambiental, na fase de geração de eletricidade, para as fontes alternativas de energia solar, eólica e biomassa e estimar a viabilidade econômica dessas fontes em pequenas comunidades da região Nordeste do Brasil, considerando os custos evitados. É preciso identificar as externalidades e valorá-las de forma adequada para que os custos ou benefícios possam ser internalizados e reflitam de forma correta a viabilidade ou inviabilidade econômica dessas fontes. Para os objetivos propostos, adotou-se o método dos custos evitados para o cálculo das externalidades. Essa variável foi incluída no equacionamento desenvolvido para todas as fontes de energia alternativas consideradas. Foram feitos os cálculos de viabilidade econômica, considerando as novas configurações adotadas, sendo que o novo equacionamento foi reprogramado no Programa de Cálculo de Custos de Energias Alternativas, Solar, Eólica e Biomassa (PEASEB). Os resultados demonstraram que a fonte mais viável e amplamente aplicável em pequenas comunidades da região nordeste brasileira é a energia solar fotovoltaica em sistemas isolados. / There has been an increasing concern about current environmental issues caused by human activity, as the world searches for development. The production of electricity is an extremely relevant factor in this scenario since it is responsible for a large portion of the emissions that cause the greenhouse effect. Due to this fact, a sustainable development with alternative energy sources, which are attractive for such purpose, must be proposed, especially in places that are not supplied by the conventional electricity grid such as many communities in the Northeast Brazil. This work aims to calculate the environmental cost for the alternative sources of energy solar, wind and biomass during electricity generation, and to estimate the economic feasibility of those sources in small communities of Northeast Brazil, considering the avoided costs. The externalities must be properly identified and valued so the costs or benefits can be internalized and reflect accurately the economic feasibility or infeasibility of those sources. For this, the method of avoided costs was adopted for the calculation of externalities. This variable was included in the equation developed for all considered alternative energy sources. The calculations of economic feasibility were performed taking the new configurations in consideration, and the new equation was reprogrammed in the Programa de Cálculo de Custos de Energias Alternativas, Solar, Eólica e Biomassa (PEASEB). The results demonstrated that the solar photovoltaic energy in isolated systems is the most feasible and broadly applicable source for small communities of Northeast Brazil.

Thesis (MBA.) -- University of Limpopo, 2016 / The objective of this study was to determine the environmental impact of agricultural inputs, to know if the environmental impacts of agricultural inputs have environmental costs, and to know who bears the environmental costs of agricultural inputs. Using a purposive sampling method, the researcher studied six farms from Chief Albert Luthuli Municipal area, Mpumalanga. The research design for the study was a mix of qualitative and quantitative research approaches. Data collection was from primary and secondary sources. Data was collected from the six farmers in Albert Lithulu, in addition secondary data was collected from the archives of Index Mundi, the University of Pretoria, the US EPA and the World Bank. Using a mix of correlation and regression analysis, findings from the study provided an answer to the three research objectives. Findings from the analysis of correlation and regression indicated that agricultural input (fertilizer, used in this study) does affect the environment; it causes an agricultural induced emission of greenhouse gases (nitrous oxide and methane). Furthermore, findings from analysis of potential environmental costs of environmental impacts (methane and nitrous oxide) showed that agricultural inputs have social costs for South Africa. Furthermore, the final findings in this study showed that the environmental costs from agricultural inputs are born by the victims. Consequently the study recommends additional environmental regulation to enable farmers internalise some of the environmental costs of agricultural inputs that are born by victims. Further research is suggested to determine the model that may be used to internalise environmental costs of agricultural inputs back to the farms. Key Words: farms, environmental costs, agricultural inputs, externalities

Background: Rottne Industri is a Swedish heavy machinery manufacturer whose production process is divided in three manufacturing plants. The production takes place in the facilities of Stensele and Lenhovda while the one at Rottne is also used for the final assembly. Ten suppliers provide steel materials to each facility translating to relatively high transportation costs which may be reduced by adopting a more centralized structure. Purpose: The purpose of this paper is to identify the transportation costs between the steel suppliers and the three manufacturing plants at Stensele, Lenhovda and Rottne as well as the freight transportation costs for components from Stensele and Lenhovda to Rottne. Moreover, the research seeks to analyze the difference in transportation costs if Rottne Industri was to centralize all its activities into one single manufacturing facility at Rottne. Finally, the authors aim to identify the environmental cost related to freight transportation in order to evaluate the total transportation cost difference between the two scenarios. Method: The Master thesis focuses on an instrumental case study on a single company. Qualitative and quantitative research methods are used for the necessary data collection to bring up a broader picture of Rottne Industri transportation costs and how it will change in a different organizational structure. Results: The studied company would reduce its freight transportation cost from 2 471 735 SEK of the current decentralized structure to 398 265 SEK of the centralized one. The environmental cost would decrease by 91% (20 420 SEK) due to the decrease of material flow. Therefore Rottne Industri would reduce its total transportation costs by 84% by centralizing its manufacturing structure, for a monetary value estimated at 2 095 860 SEK. However these results contradict part of the theoretical framework concerning the advantages and the disadvantages of centralization and decentralization, as the new centralized structure appears to be more easily manageable while reducing the transportation costs from the different suppliers. Therefore further researches are required as a broader approach on the effects of switch in the organizational structure at Rottne Industri.

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