Performance objectives and criteria for conducting DOE environmental audits

International Nuclear Information System (INIS)

1994-01-01

This document contains the Performance Objectives and Criteria (POC) that have been developed for environmental audits and assessments conducted by the Office of the Assistant Secretary for Environment, Safety and Health. The Environmental POC can serve multiple purposes. Primarily, they are to serve as guidelines for the technical specialists conducted the audits and assessments, and for the team management. The POC can also serve as supporting documents for training of technical discipline specialists and Team Leaders and as bases for DOE programs and field offices and contractors conducting audit or assessment activities or improving environmental protection programs. It must be recognized that not all of the POC will necessarily apply to all DOE facilities. The users of this document must rely upon their knowledge of the facility and their professional judgment, or the judgment of qualified environmental professionals to determine the applicability of each POC. The POC cover eleven technical disciplines: air; surface water and drinking water quality; groundwater; waste management; toxic and chemical materials; radiation; quality assurance; inactive waste sites and releases; ecological and cultural resources; the National Environmental Policy Act (NEPA); and environmental management systems

Towards a framework for auditing environmental reports

NARCIS (Netherlands)

Kamp, A.E.M.

2002-01-01

Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still

Environmental Audit of the Alaska Power Administration

International Nuclear Information System (INIS)

1992-10-01

This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit

Environmental auditing at Ranger

International Nuclear Information System (INIS)

Armstrong, A.; Reid, A.

1989-01-01

A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs

Routine environmental audit of the K-25 Site, Oak Ridge, Tennessee

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

This report documents the results of the Routine Environmental Audit of the K-25 Site in Oak Ridge, Tennessee, conducted February 14 through February 25, 1994, by the US Department of Energy`s (DOE`s) Office of Environmental Audit (EH-24) located within the Office of Environment, Safety and Health (EH). The Routine Environmental Audit for the K-25 site was conducted as an environmental management assessment, supported through reviews of the Waste Management Program and the Decontamination and Decommissioning Program. The assessment was conducted jointly with, and built upon, the results provided by the ``DOE Oak Ridge Operations Office Environment, Safety, health and Quality Assurance Appraisal at the K-25 Site.`` DOE 5482.1B, ``Environment, Safety and Health Appraisal Program,`` established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The purpose of this assessment is to provide the Secretary of Energy and senior DOE managers with concise independent information as part of DOE`s continuing effort to improve environmental program performance. The ultimate goal of EH-24 is enhancement of environmental protection and the minimization of risk to public health and the environment. The routine environmental audit is one method by which EH-24 accomplishes its mission, utilizing systematic and periodic evaluations of the Department`s environmental programs within line organizations.

Routine environmental audit of the K-25 Site, Oak Ridge, Tennessee

International Nuclear Information System (INIS)

1994-02-01

This report documents the results of the Routine Environmental Audit of the K-25 Site in Oak Ridge, Tennessee, conducted February 14 through February 25, 1994, by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) located within the Office of Environment, Safety and Health (EH). The Routine Environmental Audit for the K-25 site was conducted as an environmental management assessment, supported through reviews of the Waste Management Program and the Decontamination and Decommissioning Program. The assessment was conducted jointly with, and built upon, the results provided by the ''DOE Oak Ridge Operations Office Environment, Safety, health and Quality Assurance Appraisal at the K-25 Site.'' DOE 5482.1B, ''Environment, Safety and Health Appraisal Program,'' established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The purpose of this assessment is to provide the Secretary of Energy and senior DOE managers with concise independent information as part of DOE's continuing effort to improve environmental program performance. The ultimate goal of EH-24 is enhancement of environmental protection and the minimization of risk to public health and the environment. The routine environmental audit is one method by which EH-24 accomplishes its mission, utilizing systematic and periodic evaluations of the Department's environmental programs within line organizations

Multi-indicator assessment of water environment in government environmental auditing

Institute of Scientific and Technical Information of China (English)

HE Gui-zhen; LU Yong-long; MA Hua; WANG Xiao-long

2007-01-01

This study focuses on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators (driver-status-response) developed by the CSD, and four additional indicators proposed by the author- water quality, pollution load, aquatic ecosystem status and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.

Impact of environmental auditing on environmental pollution ...

African Journals Online (AJOL)

Impact of environmental auditing on environmental pollution, sustainable development and healthy environment of some organizations in Port Harcourt, Nigeria. ... Journal of Applied Sciences and Environmental Management. Journal Home ...

Environmental audit: Fossil energy sites in Wyoming

International Nuclear Information System (INIS)

1992-08-01

This report documents the results of the Comprehensive Baseline Environmental Audit completed for Selected Fossil Energy Sites in Wyoming. During this Audit, facilities, field sites, and activities were investigated and inspected in several areas of Wyoming that are considered to be representative of offsite work falling under the purview of the Morgantown Energy Technology Center (METC) in Morgantown, West Virginia. Department of Energy (DOE) personnel at METC and at the Liquid Fuels Technology Branch (LFTB) in Laramie, Wyoming were interviewed as were DOE contractors and Federal and state regulators. Extensive document review was also a key part of this Audit. The on-site portion of the Audit occurred in Morgantown from May 18 to 22, 1992, and throughout Wyoming from May 26 through June 10, 1992. EH-24 carries out independent assessments of DOE facilities and DOE-funded off-site activities as part of the Assistant Secretary's Environmental Audit Program. That program is designed to evaluate the status of facilities and activities regarding compliance with environmental laws, regulations, DOE Directives, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Audit stresses the fact that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations with the exception of the National Environmental Policy Act (NEPA), which is beyond the purview of EH-24. Specifically included within this Audit were Air, Soils/Sediment/Biota, Surface Water/Drinking Water, Groundwater, Waste Management, Toxic and Chemical Materials, Quality Assurance, Radiation, Inactive Waste Sites, and Environmental Management

Inspection control and the environmental protection

Directory of Open Access Journals (Sweden)

Milkov Dragan L.

2015-01-01

Full Text Available Environmental protection is the task of many administrative bodies, but the activity of the environmental inspection is of special importance. According to the Law on Environmental Protection, inspection's tasks in this area belong to the competence of republican bodies, ie. Ministry of Agriculture and Environmental Protection. Autonomous province and local self-government have only delegated competence in this field, under condition that this is explicitly regulated in special laws. Environmental inspection's activity consists in preventive actions, certain prior - preparatory activities and the audit itself. In addition, following the intervention of the Inspector issue of the control may be corrective or repressive. According to the Law on Inspection Control and the Law on Environmental Protection, the inspectors have a number of powers and responsibilities, which enable them to ensure the lawful and proper conduct of individuals and legal entities.

Environmental audits of oil and gas properties

International Nuclear Information System (INIS)

Moody, T.D.; Forbes, S.

1991-01-01

The growing concern over one, the cost of correcting environmental damage and two, the potential financial liabilities associated with the acquisition, sale or lease of oil and gas properties, has led many prospective buyers to investigate the environmental liabilities associated with the property transfer. The environmental audit provides a tool or mechanism to assist the prudent investor in identifying environmental problems that could adversely effect an otherwise normal business activity. Accordingly, an environmental audit can identify potential environmental liabilities associated with the property, thus allowing the investor an opportunity to better assess financial risks. In addition, should the negative findings of the environmental audit be limited, the findings could be used by the buyer in negotiating the final price of the subject property to account for potential or known liabilities. As this suggests, environmental damage to an oil and gas property does not necessarily render the property worthless. This paper provides a brief guide on environmental audits of oil and gas properties as well as general information on the most common exploration and production wastes

Environmental Auditing: What Is It and How Can It Contribute to Environmental Education?

Science.gov (United States)

Frid, Christopher L. J.

1991-01-01

Explains the concept of environmental auditing as analogous to financial auditing, as manifested through the six guiding principles of environmental excellence, and as utilized by industrial and commercial interests. Presents a questionnaire-based method to introduce students to the techniques involved in environmental auditing. (seven references)…

Routine environmental audit of the Hanford Site, Richland, Washington

Energy Technology Data Exchange (ETDEWEB)

1994-05-01

This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

Routine environmental audit of the Hanford Site, Richland, Washington

International Nuclear Information System (INIS)

1994-05-01

This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

The environmental audit and its importance to contemporary management

Energy Technology Data Exchange (ETDEWEB)

Epps, J.M. (Epps and Associates Pty. Ltd. (Australia))

1991-05-01

The environmental audit is a system of review of the environmental management of a mine or facility. The development of environmental audit requirements in Australia is noted and the different types of audit are explained. An example of a mine development in New South Wales is used. 2 tabs.

Environmental auditing and the role of the accountancy profession: a literature review.

Science.gov (United States)

de Moor, Philippe; de Beelde, Ignace

2005-08-01

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

40 CFR 204.57 - Selective enforcement auditing.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing. 204.57 Section 204.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE ABATEMENT... enforcement auditing. ...

Environmental projects. Volume 3: Environmental compliance audit

Science.gov (United States)

1987-01-01

The Goldstone Deep Space Communications Complex is part of NASA's Deep Space Network, one of the world's largest and most sensitive scientific telecommunications and radio navigation networks. Activities at Goldstone are carried out in support of six large parabolic dish antennas. In support of the national goal of the preservation of the environment and the protection of human health and safety, NASA, JPL and Goldstone have adopted a position that their operating installations shall maintain a high level of compliance with Federal, state, and local laws governing the management of hazardous substances, abestos, and underground storage tanks. A JPL version of a document prepared as an environmental audit of Goldstone operations is presented. Both general and specific items of noncompliance at Goldstone are identified and recommendations are provided for corrective actions.

Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

Energy Technology Data Exchange (ETDEWEB)

1994-03-01

This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

Waste processing plant eco-auditing system for minimization of environmental risk: European Communities regulatory proposal

International Nuclear Information System (INIS)

Brunetti, N.

1993-01-01

This paper delineates a system of process control and monitoring checks to be applied to municipal-industrial waste processing and disposal plants to ensure their energy efficient, environmentally safe and reliable operation. In line with European Communities environmental protection strategies, this eco-auditing system requires the preparation of environmental impacts statements on a regular basis during plant operation, as well as, prior to plant start-up. Continuous plant environmental compatibility evaluations are to ascertain: material and energy inputs and outputs; the composition and amounts of exhaust gases released into the atmosphere and the integrity of treatment liquids; control and monitoring instrumentation reliability. The implementation of the auditing system is to be carried out under the supervision of authorized auditing personnel. Waste processing and disposal plants are to make maximum use of energy and materials recovery processes so as to minimize energy consumption and risk to the environment

Environmental Audit. A vital part of decommissioning nuclear plants

International Nuclear Information System (INIS)

Perry, T.E.; Dutton, L.M.

1998-01-01

NNC has undertaken an environmental audit of the Hunterston A nuclear power station in Scotland. The station has closed and is now in the process of being decommissioned. The purpose of the environmental audit was to ensure that the environmental risks and potential liabilities, particularly those related to non-radioactive issues, were adequately identified and managed. The background, methodology and principal findings of the audit are described. (author)

Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

International Nuclear Information System (INIS)

1994-03-01

This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit's functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites

Environmental Audit: 'A tool used to evaluate and improve the institutional environmental performance'

International Nuclear Information System (INIS)

Goulart, Helga

2009-01-01

The Environmental Audits emerged in the late 70 's in order to verify compliance with industrial activities with environmental standards. The same was done internally by the organizations to avoid late fines and penalties imposed by enforcement authorities. At present, environmental audits are used not only to identify environmental problems that must be corrected, but which now forms part of a procedure for identifying opportunities for continual improvement of the activities of a particular organization. Environmental audits undertaken by Management in the CNEA Environmental Activities meet this proactive role detailed above, whose main objective is also to verify compliance with environmental regulatory framework applicable to each site, to identify environmental improvements that must be applied activities to achieve better performance from them. This paper aims to present the results in the recognition phase of the CNEA 's environmental situation through conducting preliminary environmental analysis and comparison with results at the current stage of implementation of the Institutional Environmental Management System through environmental audits, showing the procedures, issues and standards considered and the evolution of each site's environmental performance in implementing the proposed corrections. The central idea of Management Environmental Activities is to show the different sectors and areas of the institution that the environmental audit, applied in the context of environmental management is an essential tool that enables to encourage staff in environmental issues, making that they are directly participating in management activities and is the most concrete to demonstrate both internally and externally achievements in a certain period of time and activities to achieve the policy of continuous improvement in environmental performance of the CNEA. (author)

40 CFR 205.57 - Selective enforcement auditing requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing requirements. 205.57 Section 205.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE... Selective enforcement auditing requirements. ...

Environmental audit of the Savannah River Ecology Laboratory (SREL)

Energy Technology Data Exchange (ETDEWEB)

1993-09-01

This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy`s (DOE`s), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices.

Environmental audit of the Savannah River Ecology Laboratory (SREL)

International Nuclear Information System (INIS)

1993-09-01

This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy's (DOE's), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices

Safety, Health, and Environmental Auditing A Practical Guide

CERN Document Server

Pain, Simon Watson

2010-01-01

A practical guide to environmental, safety, and occupational health audits. It allows organizations and business to avoid expensive external auditors and retain the knowledge and learning 'in-house'. It allows any competent manager or safety/environmental officer to undertake in-house audits in a competent and reproducible fashion.

Assessing the performance of Taiwan’s environmental protection system with a non-radial network DEA approach

International Nuclear Information System (INIS)

Huang, Chin-wei; Chiu, Yung-ho; Fang, Wei-ta; Shen, Neng

2014-01-01

Previous studies involving environmental performance purely focus on analyzing environmental or waste treatment efficiencies. This study combines various aspects of environmental protection and establishes a non-radial network DEA approach to evaluate the performance of an environmental protection system. The empirical methodology assumes that the system consists of three stages: administrative, executive processes, and protection effectiveness. The executive process includes waste treatment and pollution auditing divisions. In addition to assessing efficiencies, the empirical evaluation further explores the internal and external influences on performances and contributes implications and suggestions for environmental policy makers. The proposed model is utilized to gauge the performance of an environmental protection system for 20 municipalities in Taiwan. The results indicate the following: (1) for improving environmental quality, the government needs to put forth greater efforts in environmental audits; (2) improving productivity per unit so as to increase achievements in the executive process is more important for raising performance on environmental work, in addition to increasing workers and equipment for environmental protection; (3) a high degree of industrialization negatively influences administrative efficiency and educated residents have a greater comprehension for administrative operations, which can help in efficient budget utilization. - Highlights: • A non-radial network DEA approach to evaluate the Performance of Environmental Protection System. • The performance of waste treatment performs better than the efficiency of auditing. • Governmental expenditure is more efficiently utilized in the administrative process. • The effectiveness of achieved protection is a critical indicator for revealing environmental quality in a region

40 CFR 205.160 - Selective enforcement auditing (SEA) requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing (SEA) requirements. 205.160 Section 205.160 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... Selective enforcement auditing (SEA) requirements. ...

40 CFR 68.58 - Compliance audits.

Science.gov (United States)

2010-07-01

... Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) CHEMICAL ACCIDENT PREVENTION PROVISIONS Program 2 Prevention Program § 68.58 Compliance audits. (a) The owner or... in the process. (c) The owner or operator shall develop a report of the audit findings. (d) The owner...

40 CFR 68.79 - Compliance audits.

Science.gov (United States)

2010-07-01

... Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) CHEMICAL ACCIDENT PREVENTION PROVISIONS Program 3 Prevention Program § 68.79 Compliance audits. (a) The owner or... in the process. (c) A report of the findings of the audit shall be developed. (d) The owner or...

Line Program Environmental Management Audit: Formerly Utilized Sites Remedial Action Program

International Nuclear Information System (INIS)

1992-05-01

This report documents the results of the Line Program Environmental Management Audit completed for the Formerly Utilized Sites Remedial Action Program (FUSRAP). During this Audit, activities and records were reviewed and personnel interviewed at Oak Ridge, Tennessee. Additionally, since FUSRAP falls under the responsibility of the Office of the Assistant Secretary for Environmental Restoration and Waste Management, selected individuals from this office were interviewed in Washington, DC and Germantown, Maryland. The onsite portion of the FUSRAP Audit was conducted from March 16 through 27, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety and Health (EH-1). The scope of the FUSRAP Line Program Environmental Management Audit was comprehensive and included all areas of environmental management with the exception of the National Environmental Policy Act (NEPA). Since the subject of compliance with and implementation of the requirements of NEPA is the responsibility of the DOE Headquarters Office of NEPA Oversight, management issues pertaining to NEPA were not investigated as part of this Audit

Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?

Directory of Open Access Journals (Sweden)

Anies S. Basalamah

2005-01-01

Full Text Available The purpose of this study is to examine social and environmental reporting and auditing practices by companies in Indonesia. Consistent with our prediction, we found that social and environmental reporting and auditing are undertaken by management for strategic reasons, rather than on the basis of any perceived responsibilities. The results indicate that reporting and auditing social and environmental activities increases following threats to the company’s legitimacy and ongoing survival. The results also support our prediction that social and environmental reports vary across companies. This study calls for mandatory reporting and auditing of social and environmental activities through regulations and reinforcements. This mandatory requirement is particularly needed for companies with activities that are considered socially and environmentally sensitive. Furthermore, this study reveals that the social and environmental reporting and auditing are performed by organizations other than accounting profession. We propose that accountants should partake in these activities given the expertise that they could usefully bring to these areas.

Environmental compliance audits of electric generating facilities - a practical approach

International Nuclear Information System (INIS)

Staker, R.D.

1992-01-01

As environmental regulations expand in complexity and number, and as regulatory agencies place more emphasis on enforcing regulations, it is increasingly important that electric utilities perform periodic environmental compliance audits to determine if their facilities are in compliance with federal, state, and local environmental regulations. Explicit commitment by the utility's top management and careful planning and execution of an audit are key elements in the effectiveness of an audit. This paper is directed to electric utility environmental managers and company management. The paper presents a practical approach for planning and performing a multi-media environmental compliance of an electric generating facility

Los Alamos National Laboratory environmental restoration program group audit report for underground storage tank removal: Audit ER-92- 04, July 22--August 11, 1992

International Nuclear Information System (INIS)

Gillespie, P.F.

1992-01-01

Audit ER-92-04 was conducted on activities being performed by Waste Management (EM-7), Environmental Protection (EM-8), and Environmental Restoration (EM-13) groups for the LANL's underground storage tank removal program. Scope of the audit was limited to an evaluation of the implementation of the State of New Mexico requirements for underground storage-tank removal. Activities were evaluated using requirements specified in the State of New Mexico Environmental Improvement Board Underground Storage Tank Regulations, EIB/USTR. Two recommendations are made: (1) that a single organization be given the responsibility and authority for the implementation of the program, and (2) that the requirements of the NM State environmental improvement board underground storage tank regulations be reviewed and a Los Alamos procedure written to address requirements and interfaces not contained in SOP-EM7-D ampersand D-001

The Brazilian Audit Tribunal's role in improving the federal environmental licensing process

International Nuclear Information System (INIS)

Lima, Luiz Henrique; Magrini, Alessandra

2010-01-01

This article describes the role played by the Brazilian Audit Tribunal (Tribunal de Contas da Uniao - TCU) in the external auditing of environmental management in Brazil, highlighting the findings of an operational audit conducted in 2007 of the federal environmental licensing process. Initially, it records the constitutional and legal framework of Brazilian environmental licensing, describing the powers and duties granted to federal, state and municipal institutions. In addition, it presents the responsibilities of the TCU in the environmental area, comparing these with those of other Supreme Audit Institutions (SAI) that are members of the International Organization of Supreme Audit Institutions (INTOSAI). It also describes the work carried out in the operational audit of the Brazilian environmental licensing process and its main conclusions and recommendations. Finally, it draws a parallel between the findings and recommendations made in Brazil with those of academic studies and audits conducted in other countries.

40 CFR 205.171 - Selective enforcement auditing (SEA) requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing (SEA) requirements. 205.171 Section 205.171 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... § 205.171 Selective enforcement auditing (SEA) requirements. ...

Promoting compliance at DOE: Tiger team assessments and environmental audits

International Nuclear Information System (INIS)

Green, R.S.; Crawford, V.I.

1993-01-01

The Office of Environmental Audit, within the Department of Energy's Office of Environment, Safety and Health, has effected positive environmental results across the DOE complex. Beginning in the mid 1980's, a concerted effort was established by DOE upper management to achieve environmental consciousness and responsibility. The Office of Environmental Audit was established to conduct and Environmental survey to define environmental problems caused by 40 years of operation at DOE production and research facilities. The Office provided initial identification of DOE sites requiring environmental restoration and assured plans were developed to address these environmental problems. Initiated by massive problems in the environmental operations at DOE's Rocky Flats Plant in Colorado, Tiger Team Assessments (TTA) followed. TTAs established a compliance baseline and evaluated management with respect to environment, safety, and health. The Tiger Teams assured plans were established to correct deficiencies including root causes. As part of this comprehensive effort, the Office of Environmental Audit led the environmental component of the TTAs. With TTAs completed, the Office's future vision entails addressing new environmental regulations and world changes affecting DOE operations. To proactively continue its efforts to effect positive environmental change, the Office is headed toward a comprehensive cross-cutting program that conducts environmental management assessments, reassesses the environmental progress of formerly audited facilities, and evaluates special focuses environmental issues that span across the DOE complex. Through these efforts, the Office of Environmental Audit will determine the environmental activities which address environmental problems and identify environmental problems requiring resolution. Following trending analyses, the Office will disseminate information describing mechanisms to pursue and pitfalls to avoid to achieve environmental excellence

40 CFR 1068.401 - What is a selective enforcement audit?

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 32 2010-07-01 2010-07-01 false What is a selective enforcement audit? 1068.401 Section 1068.401 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS GENERAL COMPLIANCE PROVISIONS FOR ENGINE PROGRAMS Selective Enforcement Auditing § 1068.401 What is a selective enforcement audit...

ISO 14000 - the International Environmental Management Standard: Potential impacts on environmental management and auditing in the electric power generation industry

International Nuclear Information System (INIS)

Gauntlett, S.B.; Pierce, J.L.; Pierce, J.L.

1995-01-01

In the framework of environmental management, the concept of voluntary environmental compliance auditing is not in itself a new development. Environmentally conscious firms have for more than a decade, undertaken voluntary audits to help achieve and maintain compliance with environmental regulations and to help identify and correct unregulated or poorly regulated environmental hazard. The firms undertaking the audits were motivated by a desire to mitigate legal and financial risks and/or the desire to be a highly responsible member of the corporate community. Much of the early attention to environmental auditing was in the chemical process industries. Today, there are four current trends affecting environmental auditing: (1) the practice is becoming widespread in all industry groups in both large and small firms; (2) environmental management and audit methodolgies and approaches are being codified in the form of written national and International standards; (3) environmental management programs and in-house audits are increasingly being certified by independent auditors (who are not associated with regulatory agencies); and (4) the certifications are being viewed as marketing and public relations tools. The adoption of ISO 14000 is destined to become the most significant development in international environmental management and auditing. International standards for the development of Environmental Management Systems and the execution of environmental audits do not currently exist. Individual countries, such as England and France, have national standards. One multi-national standard currently exists--the European Economic Community's Eco-Management and Audit Scheme (EMAS). The United States does not have a national environmental management and auditing standard

40 CFR 86.1106-87 - Production compliance auditing.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 19 2010-07-01 2010-07-01 false Production compliance auditing. 86.1106-87 Section 86.1106-87 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Light-Duty Trucks § 86.1106-87 Production compliance auditing. For a model year in which upper limits...

Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?

OpenAIRE

Basalamah, Anies S.; Jermias, Johnny

2005-01-01

The purpose of this study is to examine social and environmental reporting and auditing practices by companies in Indonesia. Consistent with our prediction, we found that social and environmental reporting and auditing are undertaken by management for strategic reasons, rather than on the basis of any perceived responsibilities. The results indicate that reporting and auditing social and environmental activities increases following threats to the company’s legitimacy and ongoing survival. The...

Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

International Nuclear Information System (INIS)

1991-08-01

This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs

Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

Energy Technology Data Exchange (ETDEWEB)

None

1991-08-01

This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs.

1987 Oak Ridge model conference: Proceedings: Volume 2, Environmental protection

Energy Technology Data Exchange (ETDEWEB)

1987-01-01

See the abstract for Volume I for general information on the conference. Topics discussed in Volume II include data management techiques for environmental protection efforts, the use of models in environmental auditing, in emergency plans, chemical accident emergency response, risk assessment, monitoring of waste sites, air and water monitoring of waste sites, and in training programs. (TEM)

1987 Oak Ridge model conference: Proceedings: Volume 2, Environmental protection

International Nuclear Information System (INIS)

1987-01-01

See the abstract for Volume I for general information on the conference. Topics discussed in Volume II include data management techiques for environmental protection efforts, the use of models in environmental auditing, in emergency plans, chemical accident emergency response, risk assessment, monitoring of waste sites, air and water monitoring of waste sites, and in training programs

The role of field auditing in environmental quality assurance management.

Science.gov (United States)

Claycomb, D R

2000-01-01

Environmental data quality improvement continues to focus on analytical laboratoryperformance with little, if any, attention given to improving the performance of field consultants responsible for sample collection. Many environmental professionals often assume that the primary opportunity for data error lies within the activities conducted by the laboratory. Experience in the evaluation of environmental data and project-wide quality assurance programs indicates that an often-ignored factor affecting environmental data quality is the manner in which a sample is acquired and handled in the field. If a sample is not properly collected, preserved, stored, and transported in the field, even the best laboratory practices and analytical methods cannot deliver accurate and reliable data (i.e., bad data in equals bad data out). Poor quality environmental data may result in inappropriate decisions regarding site characterization and remedial action. Field auditing is becoming an often-employed technique for examining the performance of the environmental sampling field team and how their performance may affect data quality. The field audits typically focus on: (1) verifying that field consultants adhere to project control documents (e.g., Work Plans and Standard Operating Procedures [SOPs]) during field operations; (2) providing third-party independent assurance that field procedures, quality assurance/ quality control (QA/QC)protocol, and field documentation are sufficient to produce data of satisfactory quality; (3) providing a defense in the event that field procedures are called into question; and (4) identifying ways to reduce sampling costs. Field audits are typically most effective when performed on a surprise basis; that is, the sampling contractor may be aware that a field audit will be conducted during some phase of sampling activities but is not informed of the specific day(s) that the audit will be conducted. The audit also should be conducted early on in the

Environmental Audit, Weldon Spring Site Remedial Action Project

International Nuclear Information System (INIS)

1991-06-01

This report documents the results of the Environmental Baseline Audit of DOE's Weldon Spring Site Remedial Action Project (WSSRAP), located in St. Charles, Missouri. The purpose of the Environmental Baseline Audit is to provide the Secretary of Energy with concise information pertaining to the following issues: (1) compliance status with applicable environmental regulations (with the exception of National Environmental Policy Act [NEPA] requirements); (2) adherence to best management and accepted industry practices; (3) DOE vulnerabilities and liabilities associated with compliance status, environmental conditions, and management practices; (4) root causes of compliance findings (CF) and best management practice (BMP) findings; (5) adequacy of environmental management programs and organizations; and (6) noteworthy practices. This information will assist DOE in determining patterns and trends in environmental compliance, BMPs, and root causes, and will provide the information necessary for line management to take appropriate corrective actions. 6 figs., 11 tabs

Methods for environmental auditing: The task force on hazardous waste treatment

International Nuclear Information System (INIS)

Spann, J.J.

1990-01-01

This paper discusses the types of environmental audits conducted in the United States; specifically, the transactional audit, the regulatory or enforcement audit, and the internal due diligence audit. The need for careful selection of a team of auditors with a mix of expertise and educational background is emphasized. Audit protocol is addressed, with emphasis on prior definition of purpose, information retrieval, cross-checking, and preparation of concise and candid audit reports

40 CFR Appendix A to Subpart E of... - Plans for Selective Enforcement Auditing

Science.gov (United States)

2010-07-01

... Auditing A Appendix A to Subpart E of Part 1068 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY... Auditing Pt. 1068, Subpt. E, App. A Appendix A to Subpart E of Part 1068—Plans for Selective Enforcement Auditing The following tables describe sampling plans for selective enforcement audits, as described in...

Environmental auditing for oil drilling projects

International Nuclear Information System (INIS)

Zambrano Solarte, Hugo Ibsen; Olaya Amaya, Alfredo

2003-01-01

The enforcement of legal regulations on the environment requires some mechanisms related to preservation and conservation of natural resources, as well as paleontological and archaeological wealth, in order to allow their use without endangering their integrity. This article reviews legal regulations, activities and performance indicators, which should be taken into account by Environmental Auditors in oil projects. Additionally, a Plan for Environmental management is analyzed with its main components and procedures for performing the environmental auditing

Environmental Audit of the Grand Junction Projects Office

Energy Technology Data Exchange (ETDEWEB)

1991-08-01

The Grand Junction Projects Office (GJPO) is located in Mesa County, Colorado, immediately south and west of the Grand Junction city limits. The US Atomic Energy Commission (AEC) established the Colorado Raw Materials Office at the present-day Grand Junction Projects Office in 1947, to aid in the development of a viable domestic uranium industry. Activities at the site included sampling uranium concentrate; pilot-plant milling research, including testing and processing of uranium ores; and operation of a uranium mill pilot plant from 1954 to 1958. The last shipment of uranium concentrate was sent from GJPO in January, 1975. Since that time the site has been utilized to support various DOE programs, such as the former National Uranium Resource Evaluation (NURE) Program, the Uranium Mill Tailings Remedial Action Project (UMTRAP), the Surplus Facilities Management Program (SFMP), and the Technical Measurements Center (TMC). All known contamination at GJPO is believed to be the result of the past uranium milling, analyses, and storage activities. Hazards associated with the wastes impounded at GJPO include surface and ground-water contamination and potential radon and gamma-radiation exposure. This report documents the results of the Baseline Environmental Audit conducted at Grand Junction Projects Office (GJPO) located in Grand Junction, Colorado. The Grand Junction Baseline Environmental Audit was conducted from May 28 to June 12, 1991, by the Office of Environmental Audit (EH-24). This Audit evaluated environmental programs and activities at GJPO, as well as GJPO activities at the State-Owned Temporary Repository. 4 figs., 12 tabs.

Environmental Audit of the Grand Junction Projects Office

International Nuclear Information System (INIS)

1991-08-01

The Grand Junction Projects Office (GJPO) is located in Mesa County, Colorado, immediately south and west of the Grand Junction city limits. The US Atomic Energy Commission (AEC) established the Colorado Raw Materials Office at the present-day Grand Junction Projects Office in 1947, to aid in the development of a viable domestic uranium industry. Activities at the site included sampling uranium concentrate; pilot-plant milling research, including testing and processing of uranium ores; and operation of a uranium mill pilot plant from 1954 to 1958. The last shipment of uranium concentrate was sent from GJPO in January, 1975. Since that time the site has been utilized to support various DOE programs, such as the former National Uranium Resource Evaluation (NURE) Program, the Uranium Mill Tailings Remedial Action Project (UMTRAP), the Surplus Facilities Management Program (SFMP), and the Technical Measurements Center (TMC). All known contamination at GJPO is believed to be the result of the past uranium milling, analyses, and storage activities. Hazards associated with the wastes impounded at GJPO include surface and ground-water contamination and potential radon and gamma-radiation exposure. This report documents the results of the Baseline Environmental Audit conducted at Grand Junction Projects Office (GJPO) located in Grand Junction, Colorado. The Grand Junction Baseline Environmental Audit was conducted from May 28 to June 12, 1991, by the Office of Environmental Audit (EH-24). This Audit evaluated environmental programs and activities at GJPO, as well as GJPO activities at the State-Owned Temporary Repository. 4 figs., 12 tabs

Environmental protection appraisals: a suggested guide for US Department of Energy field organization. Revision 1

International Nuclear Information System (INIS)

Barisas, S.; Polich, J.; Surles, T.; Habegger, L.; Anderson, D.; Opelka, J.; Frangos, T.

1985-03-01

This manual has been prepared to assist DOE field organizations in conducting environmental protection appraisals of activities at DOE operating-level facilities. Its primary use will be by DOE operations offices in their appraisal of facilities operating under the authority of the Atomic Energy Act. However, the manual can also be used by other DOE field organizations. This manual is organized in modules that parallel those in the internal environmental audit checklist. It is assumed that the contractor is using the guide previously described (Internal Environmental Protection Audits) and that operations office staff members will have the opportunity to review or be cognizant of the contractor's completed internal audit, and other material generated within the facility, in preparation for the appraisal. This manual was developed to facilitate the appraisal process by providing operations office staff with a choice of modules that can be used independently or as a unit. The manual gives guidelines for reviewing information submitted to the operations office before the site visit and for conducting an on-site operating-level appraisal

Environmental management & audit 2: Management systems

OpenAIRE

2018-01-01

The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jere...

Inclusion of the Environmental Practices in Audits Performed at the Federal Institution of Education

Directory of Open Access Journals (Sweden)

Lilian Campagnin Luiz

2014-08-01

Full Text Available This article investigates whether an environmental audit has been conducted at a Federal Institution of Education. The specific objectives are to: i verify the environmental controls held at the institution, ii investigate the environmental audits within the institution; and, iii prepare a list containing the main environmental factors that could be monitored by the institution. The research has a descriptive purpose; the procedures we used are bibliographic, document review, and case study. The research instrument is documentary research or primary sources to approach the problem in the qualitative way. The study sample is a federal institution of professional and technological education, and temporal analysis includes the years 2011, 2012 and 2013. Based upon the annual plan for internal audit activities, and on the annual report of the internal audit activities, we found that the institution has not conducted any environmental audits in the investigated period. The result was that, in relation to internal control, there is the obligation for the adoption of a Plan of Sustainable Logistics (PSL and its publicity on the institutional web page. We found the absence of the PSL at the institution, making it impossible to assert that the institution conducts internal environmental controls. We observed only a self-assessment in the institutional management report, in which one of its topics included information on sustainable procurement, awareness campaigns, and waste separation. Within the absence of the environmental controls and audits, we prepared a list containing the main factors that can be seen on environmental audits in the public educational institutions.

Evaluating and operationalizing an environmental auditing program: a pilot study.

Science.gov (United States)

Gordon, Laura; Bruce, Natalie; Suh, Kathryn N; Roth, Virginia

2014-07-01

Environmental auditing is an important tool to ensure consistent and effective cleaning. Our pilot study compared an alcohol-based fluorescent marking product and an adenosine-5'-triphosphate bioluminescence product for use in an environmental auditing program to determine which product was more practical and acceptable to users. Both products were tested on 15 preselected high touch objects in randomly selected patient rooms, following regular daily cleaning. A room was considered a "pass" if ≥80% of surfaces were adequately cleaned as defined by manufacturers' guidelines. A qualitative survey assessed user preference and operational considerations. Using fluorescent marking, 9 of 37 patient rooms evaluated (24%) were considered a "pass" after daily cleaning. Using adenosine-5'-triphosphate bioluminescence, 21 of 37 patient rooms passed (57%). There was great variability in results between different high touch objects. Eighty percent of users preferred the alcohol-based fluorescent marking product because it provided an effective visual aid to coach staff on proper cleaning techniques and allowed simple and consistent application. Environmental auditing using translucent, alcohol-based fluorescent marking best met the requirements of our organization. Our results reinforce the importance of involving a multidisciplinary team in evaluating and operationalizing an environmental auditing program. Copyright © 2014 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Mosby, Inc. All rights reserved.

Audits reveal ten common environmental problems

International Nuclear Information System (INIS)

Buys, M.W.

1992-01-01

The old saying that open-quotes an ounce of prevention is worth a pound of cureclose quotes rings particularly true in environmental matters in the 1990s. Environmental problems can potentially lead to expensive fines, costly cleanups, negative public relations, and even criminal sanctions against members of the corporation. A recurring pattern of problems has been noted during the performance of environmental disposition, acquisition, and compliance assessments of many different operators in most of the producing states. The ten most common problems found in oilfield audits are discussed here in an effort to enhance the awareness of operators

Determinants of environmental audit frequency: the role of firm organizational structure.

Science.gov (United States)

Earnhart, Dietrich; Leonard, J Mark

2013-10-15

This study empirically examines the extent of environmental management practiced by US chemical manufacturing facilities, as reflected in the number of environmental internal audits conducted annually. As its focus, this study analyzes the effects of firm-level organizational structure on facility-level environmental management practices. For this empirical analysis, the study exploits unique data from a survey distributed to all U.S. chemical manufacturing permitted to discharge wastewater in 2001; the data reflect internal audits conducted during the years 1999-2001. Empirical results reveal differences in auditing behavior based on whether facilities are owned by publicly held or non-publicly held firms, owned by U.S.-based or non-U.S.-based firms, and owned by larger or smaller firms. Copyright © 2013 Elsevier Ltd. All rights reserved.

Health, safety, and environmental auditing in the E and P industry

International Nuclear Information System (INIS)

Sexton, K.; Visser, K.

1991-01-01

This paper gives an overview of the development of auditing within the field of Health, Safety and Environmental (HSE) management in the E and P industry. Auditing of these aspects of the business is relatively recent, and the adoption of formal audit programmes is increasingly regarded as an essential element of the HSE management program. Auditing provides assurance that internal controls are working effectively, and provides vital information for system improvement. An overview will be given of the transitional phases that the HSE auditing process has been through; the factors that have influenced those developments; and some views on potential future developments

Notification: Review of the U.S. Environmental Protection Agency's Purchase Card and Convenience Check Program

Science.gov (United States)

Project #OA-FY13-0116, December 20, 2012. The U.S. Environmental Protection Agency, Office of Inspector General, plans to begin preliminary research for an audit of the agency’s purchase card and convenience check programs.

Environmental Audit at Santa Barbara Operations, Special Technologies Laboratory, Remote Sensing Laboratory, North Las Vegas Facilities

International Nuclear Information System (INIS)

1991-03-01

This report documents the results of the Environmental Audit of selected facilities under the jurisdiction of the DOE Nevada Operations Office (NV) that are operated by EG and G Energy Measurements, Incorporated (EG and G/EM). The facilities included in this Audit are those of Santa Barbara Operation (SBO) at Goleta, California; the Special Technologies Laboratory (STL) at Santa Barbara, California; and Las Vegas Area Operations (LVAO) including the Remote Sensing Laboratory (RSL) at Nellis Air Force Base in Nevada, and the North Las Vegas Facilities (NLVF) at North Las Vegas, Nevada. The Environmental Audit was conducted by the US Department of Energy's (DOE) Office of Environmental Audit, commencing on January 28, 1991 and ending on February 15, 1991. The scope of the Audit was comprehensive, addressing environmental activities in the technical areas of air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. Also assessed was compliance with applicable Federal, state, and local regulations and requirements; internal operating requirements; DOE Orders; and best management practices. 8 tabs

Routine environment audit of the Kansas City Plant, Kansas City, Missouri

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-11-01

This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

Environmental protection

International Nuclear Information System (INIS)

Klinda, J.; Lieskovska, Z.

1998-01-01

In this chapter environmental protection in the Slovak Republic in 1997 are reviewed. The economics of environmental protection, state budget, Slovak state environmental fund, economic instruments, environmental laws, environmental impact assessment, environmental management systems, and environmental education are presented

Uranium Mill Tailings Remedial Action Project Environmental Line Management Audit Action Plan. Final report. Audit, October 26, 1992--November 6, 1992

International Nuclear Information System (INIS)

1993-07-01

This Action Plan contains responses, planned actions, and estimated costs for addressing the findings discovered in the Environmental Management Audit conducted for the U.S. Department of Energy (DOE) Uranium Mill Tailings Remedial Action Project (UMTRA), October 26 through November 6, 1992. This document should be read in conjunction with the Audit Report to ensure the findings addressed in this document are fully understood. The scope of the UMTRA Environmental Management Audit was comprehensive and encompassed all areas of environmental management except environmental programs pertaining to the National Environmental Policy Act (NEPA) compliance. The Audit Report listed 18 findings: 11 were identified as compliance findings, and the remaining 7 were best management practice findings. Root cause analysis was performed on all the findings. The results of the analysis as well as planned corrective actions are summarized in Section 5.0. All planned actions were prioritized using the Tiger Team Assessment Corrective Action Plan system. Based on assigned priorities, all planned actions were costed by fiscal year. This Action Plan contains a description of the organizational and management structures to be used to implement the Action Plan, a brief discussion of root cause analysis and funding, followed by the responses and planned actions for each finding. A member of the UMTRA Project Office (PO) has been assigned responsibility for tracking the progress on each of the findings. The UMTRA PO staff wrote and/or approved all of the corrective actions recorded in this Action Plan

A complete audit cycle to assess adherence to a lung protective ventilation strategy.

Science.gov (United States)

Joynes, Emma; Dalay, Satinder; Patel, Jaimin M; Fayek, Samia

2014-11-01

There is clear evidence for the use of a protective ventilation protocol in patients with acute respiratory distress syndrome (ARDS). There is evidence to suggest that protective ventilation is beneficial in patients at risk of ARDS. A protective ventilation strategy was implemented on our intensive care unit in critical care patients who required mechanical ventilation for over 48 h, with and at risk for ARDS. A complete audit cycle was performed over 13 months to assess compliance with a safe ventilation protocol in intensive care. The ARDS network mechanical ventilation protocol was used as the standard for our protective ventilation strategy. This recommends ventilation with a tidal volume (V t) of 6 ml/kg of ideal body weight (IBW) and plateau airway pressure of ≤30 cm H2O. The initial audit failed to meet this standard with V t's of 9.5 ml/kg of IBW. Following the implementation of a ventilation strategy and an educational program, we demonstrate a significant improvement in practice with V t's of 6.6 ml/kg of IBW in the re-audit. This highlights the importance of simple interventions and continuous education in maintaining high standards of care.

Methodology of the Auditing Measures to Civil Airport Security and Protection

Directory of Open Access Journals (Sweden)

Ján Kolesár

2016-10-01

Full Text Available Airports similarly to other companies are certified in compliance with the International Standardization Organization (ISO standards of products and services (series of ISO 9000 Standards regarding quality management, to coordinate the technical side of standardizatioon and normalization at an international scale. In order for the airports to meet the norms and the certification requirements as by the ISO they are liable to undergo strict audits of quality, as a rule, conducted by an independent auditing organization. Focus of the audits is primarily on airport operation economics and security. The article is an analysis into the methodology of the airport security audit processes and activities. Within the framework of planning, the sequence of steps is described in line with the principles and procedures of the Security Management System (SMS and starndards established by the International Standardization Organization (ISO. The methodology of conducting airport security audit is developed in compliance with the national programme and international legislation standards (Annex 17 applicable to protection of civil aviation against acts of unlawful interference.

Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: learning from the Japanese automotive industry case

Directory of Open Access Journals (Sweden)

Charles Mbohwa

2008-04-01

Full Text Available This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry. The idea is to quantify the environmental impacts of auditing and resolve the important question on whether or not the use of information and communication technology (ICT in environmental auditing reduces environmental impacts in ISO 14001 environmental management systems. The main results show that there are no clear energy savings or environmental advantages associated with ICT use in environmental auditing for the set system boundary. However electronic auditing is shown to have clear advantages for stated variables within the model, for example when the distance travelled by the auditors by train and by car is less than 75 km and 17 km per day respectively. A comparison of modes of travel by auditors, shows that rail travel offers the most environmental and energy benefits. It is also noted that travel dominates in terms of energy consumption and environmental burdens compared to all other environmental aspects associated with auditing. The study contributes to knowledge in that among other things, it enables researchers to draw parallels from it applicable to other industrial sectors and other countries. Southern African countries can use this methodology in analysing auditing methods with little or no changes in the model used.

Comprehensive Baseline Environmental Audit of the Inhalation Toxicology Research Institute, Albuquerque, New Mexico

International Nuclear Information System (INIS)

1993-06-01

This report documents the results of the Comprehensive Baseline Environmental Audit conducted at the Inhalation Toxicology Research Institute (ITRI) in Albuquerque, New Mexico. The scope of the audit at the ITRI was comprehensive, addressing environmental activities in the technical areas of air; soils, sediments, and biota; surface water/drinking water; groundwater; waste management; toxic and chemical materials; quality assurance; radiation; inactive waste sites; environmental management; and environmental monitoring programs. Specifically assessed was the compliance of ITRI operations and activities with Federal, state, and local regulations; DOE Orders; internal operating standards; and best management practices. Onsite activities included inspection of ITRI facilities and operations; review of site documents; interviews with DOE and contractor personnel, as well as representatives from state regulatory agencies; and reviews of previous appraisals. Using these sources of information, the environmental audit team developed findings, which fell into two general categories: compliance findings and best management practice findings. Each finding also identifies apparent causal factor(s) that contributed to the finding and will assist line management in developing ''root causes'' for implementing corrective actions

Notification: Purchase Card and Convenience Check Audit

Science.gov (United States)

Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.

Keys to effective third-party process safety audits

International Nuclear Information System (INIS)

Birkmire, John C.; Lay, James R.; McMahon, Mona C.

2007-01-01

The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally

Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: Learning from the Japanese automotive industry case

OpenAIRE

Mbohwa, C

2008-01-01

This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry. The idea is to quantify the environmental impacts of auditing and resolve the important question on whether or not the use of information and communication technology (ICT) in environmental auditing reduces environmental impacts in IS...

40 CFR Appendix A to Part 211 - Compliance Audit Testing Report

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Compliance Audit Testing Report A Appendix A to Part 211 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE... name) and (test laboratory name) knowledge, true and accurate. I am aware of the penalties associated...

40 CFR Appendix Xi to Part 86 - Sampling Plans for Selective Enforcement Auditing of Light-Duty Vehicles

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 19 2010-07-01 2010-07-01 false Sampling Plans for Selective Enforcement Auditing of Light-Duty Vehicles XI Appendix XI to Part 86 Protection of Environment ENVIRONMENTAL... Enforcement Auditing of Light-Duty Vehicles 40% AQL Table 1—Sampling Plan Code Letter Annual sales of...

Keys to effective third-party process safety audits

Energy Technology Data Exchange (ETDEWEB)

Birkmire, John C. [Tourgee and Associates Inc., 11459 Cronhill Drive, Suite A, Owings Mills, MD 21117 (United States)]. E-mail: jbirkmire@taiengineering.com; Lay, James R. [5644 High Tor Hill, Columbia, MD 21045 (United States)]. E-mail: jim.lay21045@gmail.com; McMahon, Mona C. [General Physics Corporation, 6095 Marshalee Drive, Suite 300, Elkridge, MD 21075 (United States)]. E-mail: mmcmahon@gpworldwide.com

2007-04-11

The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally.

Environmental program audit, Paducah Gaseous Diffusion Plant, Paducah, Kentucky. Final report

International Nuclear Information System (INIS)

1985-08-01

The environmental monitoring program, environmental control equipment and its use, and the facility's compliance with DOE orders, Federal and State laws and regulations were evaluated in this audit. No imminent threat to public health and safety was discovered. A needed quality assurance program is being added. Recommendations are given

Environmental research and environmental protection

International Nuclear Information System (INIS)

1975-01-01

At the request of the Ministry for Research and Technology, the 'Arbeitsgemeinschaft der Grossforschungseinrichtungen' (AGF) presented in 1972 an information brochure called 'Activities in the field of environmental research and environmental protection', closely associated with the environmental programme of the Federal government (1971). The information brochure reports on those activities of the working group's members which are closely, or less closely, connected with questions concerning environmental research and protection, however, investments for the protection of the individual facilities in internal operation are excluded. The AGF programme 'Environmental research and environmental protection' comprises contributions, brought up to date, of member companies. From the 'AGF programme survey 1974' it contains 'Environmental research' as well as aspects of nuclear development with environmental relevance. Technologies not harmful to the environment developed by the research facilities are only mentioned very briefly. (orig.) [de

Survey of legislation applicable in Germany for implementation of the EC Directive on environmental audits; Ueberblick ueber die in Deutschland fuer die Ausfuehrung der EG-Umwelt-Audit-Verordnung geltenden Rechtsvorschriften

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-06-01

The brochure presents a comprehensive survey of the relevant legislation applicable in Germany to implementation of the EC Directive on environmental auditing. Readers interested in performing such auditing at one glance will find in this compiulation all relevant laws and regulations in full text that are to be observed for implementation of this novel environmental auditing instrument. (orig./RHM) [Deutsch] Diese Broschuere vermittelt einen umfassenden Ueberblick ueber die in Deutschland fuer die Ausfuehrung der EG-Umwelt-Audit-Verordnung geltenden Rechtsvorschriften. Damit wird fuer alle Interessenten ein rascher Zugriff auf die Rechtstexte, die zur praktischen Anwendung des neuartigen Umwelt-Audit-Instruments notwendig sind, ermoeglicht. (orig./RHM)

Guidance for implementing an environmental, safety, and health assurance program. Volume 10. Model guidlines for line organization environmental, safety and health audits and appraisals

International Nuclear Information System (INIS)

Ellingson, A.C.

1981-10-01

This is 1 of 15 documents designed to illustrate how an Environmental, Safety and Health (ES and H) Assurance Program may be implemented. The generic definition of ES and H Assurance Programs is given in a companion document entitled An Environmental, Safety and Health Assurance Program Standard. The Standard specifies that the operational level of an institution must have an internal assurance function, and this document provides guidance for the audit/appraisal portion of the operational level's ES and H program. The appendixes include an ES and H audit checklist, a sample element rating guide, and a sample audit plan for working level line organization internal audits

Making the audit work for you

International Nuclear Information System (INIS)

Wilczynski, E.J.

1991-10-01

These slides presented at an Environmental Auditing Conference, focus on one aspect of environmental auditing: its important role in the even broader practice of Environmental Management. The use of audits by the Department of Energy will be examined within the context of sound environmental management to illustrate the delicate practice of ''Making the Audit Work for You.'' A summary of the main points to be covered follows. (1) Brief description of DOE Environmental Audit process; disciplines covered, DOE Orders reviewed, management/operations evaluated. (2) Brief discussion of DOE/Secretary Watkin's Tiger Team initiative as the cornerstone of his plan to strengthen the Department's Environment, Safety, and Health (ESH) programs. (3) Examples given of the types of findings presented in each of these areas, along with brief examples of root causes, lessons learned, trends, and noteworthy practices. (4) Discussion of the relationships between environmental audits, safety and health assessments, and management and organization assessments. (5) Discussion of Environmental Auditing/Assessment and its recurring role in the Environmental Management continuum. (6) DOE is cited as an example of an organization that uses audits as a powerful environmental management tool to help achieve its objectives and multiple goals

Corporate social responsibility audit: Theoretical aspects

Directory of Open Access Journals (Sweden)

Artem Koldovskyi

2015-08-01

Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

Notification: Audit of Certain EPA Electronic Records Management Practices

Science.gov (United States)

Project #OA-FY13-0113, December 13, 2012. This memorandum is to notify you that the U.S. Environmental Protection Agency (EPA), Office of Inspector General, plans to begin an audit of certain EPA electronic records management practices.

Environmental protection economically viable

International Nuclear Information System (INIS)

Dartsch, B.; Hildebrandt, T.

1994-01-01

The Environmental Technology Forum for Industry and Research (Utech) was held for the fifth time this year at the International Congress Centre in Berlin. The main themes of this year's Utech were additive environmental protection, production-integrated environmental protection, management and economic aspects of environmental protection, research and development in environmental protection as well as environmental information legislation. (orig.) [de

Environmental program audit: Oak Ridge Gaseous Diffusion Plant, Roane County, Tennessee. Final report

International Nuclear Information System (INIS)

Smith, W.M.; Waller, R.

1985-01-01

An environmental audit of the Oak Ridge Gaseous Diffusion Plant (ORGDP) was conducted by a team of NUS scientists and engineers during the week of June 3 through June 7, 1985. ORGDP is owned by the Department of Energy and operated by Martin-Marietta Energy Systems, Inc. To enrich uranium feedstocks for nuclear fuels. The team evaluated ORGDP in terms of compliance with environmental regulations and DOE Orders, the adequacy of pollution control equipment, the effectiveness of environmental monitoring, and the application of quality control procedures to environmental programs. The audit was conducted by observing operations, inspecting facilities, evaluating analysis and monitoring techniques, reviewing reports and data, and interviewing personnel. Overall, the ORGDP environmental program appears to be well structured and has attempted to address all areas of air, water, and land media likely to be affected by the operations of the facility. The plant management is knowledgeable about environmental concerns and has established clear, well-defined goals to address these areas. An adequate professional staff is available to manage the environmental program

Radiation safety audit

International Nuclear Information System (INIS)

Kadadunna, K.P.I.K.; Mod Ali, Noriah

2008-01-01

Audit has been seen as one of the effective methods to ensure harmonization in radiation protection. A radiation safety audit is a formal safety performance examination of existing or future work activities by an independent team. Regular audit will assist the management in its mission to maintain the facilities environment that is inherently safe for its employees. The audits review the adequacy of facilities for the type of use, training, and competency of workers, supervision by authorized users, availability of survey instruments, security of radioactive materials, minimization of personnel exposure to radiation, safety equipment, and the required record keeping. All approved areas of use are included in these periodic audits. Any deficiency found in the audit shall be corrected as soon as possible after they are reported. Radiation safety audit is a proactive approach to improve radiation safety practices and identify and prevent any potential radiation accident. It is an excellent tool to identify potential problem to radiation users and to assure that safety measures to eliminate or reduce the problems are fully considered. Radiation safety audit will help to develop safety culture of the facility. It is intended to be the cornerstone of a safety program designed to aid the facility, staff and management in maintaining a safe environment in which activities are carried out. The initiative of this work is to evaluate the need of having a proper audit as one of the mechanism to manage the safety using ionizing radiation. This study is focused on the need of having a proper radiation safety audit to identify deviations and deficiencies of radiation protection programmes. It will be based on studies conducted on several institutes/radiation facilities in Malaysia in 2006. Steps will then be formulated towards strengthening radiation safety through proper audit. This will result in a better working situation and confidence in the radiation protection community

Radiation protection in the field of environmental protection

International Nuclear Information System (INIS)

Zhao Yamin

2003-01-01

The relationship of radiation protection with environmental protection, the sources that may give rise to the environmental radiation contamination, and the system of radiation protection and the fundamental principles and requirements for radiation environmental management are introduced. Some special radiation protection problems faced with in the radiation environmental management are discussed. (author)

Eco-audit at the site of the nuclear power plants Isar 1 and Isar 2

International Nuclear Information System (INIS)

Brosche, D.

2000-01-01

The voluntary eco-audits for the nuclear power plants Isar 1 and 2 were the first ones for a nuclear power plant in Germany under the Council Eco Regulation of the European Commission and have shown that the environmental protection is actively practiced in accordance with the environmental policy of Bayernwerk AG. With the early integration of all partners and a careful planning, such audits can be performed efficiently and at a reasonable expenditure. (orig.) [de

Energy Audit as a Tool for Improving System Efficiency in Industrial Sector

OpenAIRE

Gopi Srinath,; N. Uday Kumar

2014-01-01

This paper presents the characteristics of energy consumption in industrial sector, the methodology and results of energy audits (EA) performed in industrial sites and potentials for energy efficiency (EE) improvements. The present state of industrial energy in India could be characterized by significant technological out-of–date, low energy efficiency and low level of environmental protection. Presented analysis of the results of conducted energy audits in selected industrial...

Methodology for environmental audit of execution in gas-pipelines and pipelines

International Nuclear Information System (INIS)

Hurtado Palomino, Maria Patricia; Vargas Bejarano, Carlos Hernando

1999-01-01

In first instance the constructive aspects and the environmental impact related with the gas-pipes and pipelines construction are presented; then a methodology to make the environmental audit of execution in gas-pipes and pipelines, is showed. They contemplate four stages basically: planning, pre-auditory, execution and analysis, and post-auditory with their respective activities. Also, it is given to know, generalities of the practical case, to evaluate the applicability of the proposed methodology

Environmental program audit: Portsmouth Uranium Enrichment Complex, Piketon, Ohio. Final report

International Nuclear Information System (INIS)

Smith, W.M.

1985-01-01

The audit was performed by observing operations, inspecting facilities and equipment, examining monitoring procedures and data, and evaluating compliance with applicable DOE Orders and federal and state regulations. On the basis of available information, no imminent danger to public health or safety was disclosed by the audit. Wastewater treatment facilities are well operated, and there appears to be adequate characterization of current hazardous waste. Similarly, regulatory compliance with NPDES surface water monitoring and discharge requirements is satisfactory. Specific deficiencies in the environmental management program are defined for improvement. These areas include the monitoring network and compliance with air quality standards, water quality standards, waste disposal, and record keeping

Statutory Rewards to Environmental Self-Auditing: Do They Reduce Pollution and Save Regulatory Costs? Evidence from a Cross-State Panel

OpenAIRE

Guerrero, Santiago; Innes, Robert

2008-01-01

State-level statutes provide firms that engage in environmental self-audits, and that self-report their environmental violations, with a variety of different regulatory rewards, including "immunity" from penalties and "privilege" for information contained in self-audits. This paper studies a panel of State-level industries from 1989-2003, in order to determine the effects of the different statutes on toxic pollution and government inspections. We find that, by encouraging self-auditing, privi...

Routine environmental reaudit of the Argonne National Laboratory - West

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-04-01

This report documents the results of the Routine Environmental Reaudit of the Argonne National Laboratory - West (ANL-W), Idaho Falls, Idaho. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), U.S. Environmental Protection Agency (EPA), State of Idaho Department of Health and Welfare (IDHW), and DOE contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from October 11 to October 22, 1993, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.113, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations, and by utilizing supplemental activities that serve to strengthen self-assessment and oversight functions within program, field, and contractor organizations.

Routine environmental reaudit of the Argonne National Laboratory - West

International Nuclear Information System (INIS)

1996-01-01

This report documents the results of the Routine Environmental Reaudit of the Argonne National Laboratory - West (ANL-W), Idaho Falls, Idaho. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), U.S. Environmental Protection Agency (EPA), State of Idaho Department of Health and Welfare (IDHW), and DOE contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from October 11 to October 22, 1993, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.113, open-quotes Environment, Safety, and Health Appraisal Program,close quotes established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department's environmental programs within line organizations, and by utilizing supplemental activities that serve to strengthen self-assessment and oversight functions within program, field, and contractor organizations

The use of public funds for environmental preservation and environmental education activities in the light of the Polish Supreme Audit Office reports

Directory of Open Access Journals (Sweden)

Maciej Serowaniec

2018-03-01

Full Text Available This article aims to present the assessment of the implementation of public funds provided under grant agreements for environmental preservation and environmental education activities in the light of the reports submitted by the Polish Supreme Audit Office (NIK. The areas covered by the audit were: the completeness and timeliness of the tasks defined in the agreements, the economy and legality of the use of the financial resources, the correctness of keeping financial and accounting records, and the preparation of reports and the settlement of funds.

Environmental protection

International Nuclear Information System (INIS)

Martinez, A.S.

1987-01-01

The question of environment protection related to the use of nuclear energy aiming to power generation, based on the harmonic concept of economic and industrial development, preserving the environment, is discussed. A brief study of environmental impacts for some energy sources, including nuclear energy, to present the systems of a nuclear power plant which aim at environmental protection, is done. (M.C.K.) [pt

Environmental protection Implementation Plan

International Nuclear Information System (INIS)

Holland, R. C.

1999-01-01

This ''Environmental Protection Implementation Plan'' is intended to ensure that the environmental program objectives of Department of Energy Order 5400.1 are achieved at SNL/California. This document states SNL/California's commitment to conduct its operations in an environmentally safe and responsible manner. The ''Environmental Protection Implementation Plan'' helps management and staff comply with applicable environmental responsibilities

HS.Register - An Audit-Trail Tool to Respond to the General Data Protection Regulation (GDPR).

Science.gov (United States)

Gonçalves-Ferreira, Duarte; Leite, Mariana; Santos-Pereira, Cátia; Correia, Manuel E; Antunes, Luis; Cruz-Correia, Ricardo

2018-01-01

Introduction The new General Data Protection Regulation (GDPR) compels health care institutions and their software providers to properly document all personal data processing and provide clear evidence that their systems are inline with the GDPR. All applications involved in personal data processing should therefore produce meaningful event logs that can later be used for the effective auditing of complex processes. Aim This paper aims to describe and evaluate HS.Register, a system created to collect and securely manage at scale audit logs and data produced by a large number of systems. Methods HS.Register creates a single audit log by collecting and aggregating all kinds of meaningful event logs and data (e.g. ActiveDirectory, syslog, log4j, web server logs, REST, SOAP and HL7 messages). It also includes specially built dashboards for easy auditing and monitoring of complex processes, crossing different systems in an integrated way, as well as providing tools for helping on the auditing and on the diagnostics of difficult problems, using a simple web application. HS.Register is currently installed at five large Portuguese Hospitals and is composed of the following open-source components: HAproxy, RabbitMQ, Elasticsearch, Logstash and Kibana. Results HS.Register currently collects and analyses an average of 93 million events per week and it is being used to document and audit HL7 communications. Discussion Auditing tools like HS.Register are likely to become mandatory in the near future to allow for traceability and detailed auditing for GDPR compliance.

Southwestern Power Administration site environmental report for calendar year 1993

International Nuclear Information System (INIS)

1994-01-01

During CY 93, Southwestern was not involved in any programs that had a direct effect on the environment, involving endangered species, protection of wetlands, or increased electromagnetic radiation. Southwestern continued to function throughout the year in an operations and maintenance posture with minor substation projects. Southwestern received an environmental management audit by the Department of Energy's Office of Environmental Audit (EH-24), during CY 1992. The purpose of the audit was to give Southwestern, DOE headquarters, and the Secretary an indication of the status of Southwestern management's effectiveness in discharging its duties in an environmentally responsible manner. The audit identified 17 findings. An action plan was developed and remediation of the findings has been accomplished. Several strengths were identified during the audit with regard to the environmental programs at Southwestern. Most importantly, senior management at Southwestern has taken actions to increase environmental awareness throughout the organization which is evidenced by the creation of the Environmental, Safety, Health, and Security Office

Environmental protection and petroleum business

Energy Technology Data Exchange (ETDEWEB)

1986-03-01

This report is a summary of panel discussion concerning environmental protection and petroleum business. Summarized here are country presentations from Iraq, Malaysia, Saudi Arabia, and Venezuela, comments by two Japanese panelists from petroleum companies, questions, answers, and discussions, and summary by the session moderator. The country presentation centered on pollution problems and environmental protection policies in each country, national policy regarding environmental problems, and comprehensive planning for environmental protection in specific industrial areas. The panelists' reports mainly concerned the legal framework for environmental protection in Japan and the importance of investment for environmental protection. Questions and answers clarified the problems. The moderator, when summarizing the panel discussion, stressed that environmental problems should be addressed on a global level and that early preventive measures should be taken, and also emphasized the polluter pays principle.

Waste audit pada industri penyamakan kulit

Directory of Open Access Journals (Sweden)

Prayitno Prayitno

1999-07-01

Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.

Corporate environment protection as a legal problem

International Nuclear Information System (INIS)

Kloepfer, M.

1993-01-01

It is discussed what legal instruments companies have for integrating environment protection into their corporate policy: Industrial self-monitoring; the environmental health officer as an instrument of corporate environment protection (environmental health officer, radiation protection officer); obligations to disclose information on corporate organisation pursuant to Article 52 a of the Federal Emmission Control Act; corporate environment protection as a general obligation of the operator. Possible ways of strengthening corporate environment protection are considered de lege ferende, e.g. the additional instruments of corporate self-monitoring laid down in the General Part of the Environmental Code, audits on environment protection, corporate environment protection through quality assurance systems. (orig.) [de

Notification: Audit of EPA's Data Quality Review of Self-Reported Information in XACTA System

Science.gov (United States)

Project #OA-FY14-0078, February 10, 2014. This memorandum is to notify you that the Office of Inspector General (OIG) for the U.S. Environmental Protection Agency (EPA) plans to begin the above subject audit.

The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach

International Nuclear Information System (INIS)

Patriarca, Riccardo; Di Gravio, Giulio; Costantino, Francesco; Tronci, Massimo

2017-01-01

Environmental auditing is a main issue for any production plant and assessing environmental performance is crucial to identify risks factors. The complexity of current plants arises from interactions among technological, human and organizational system components, which are often transient and not easily detectable. The auditing thus requires a systemic perspective, rather than focusing on individual behaviors, as emerged in recent research in the safety domain for socio-technical systems. We explore the significance of modeling the interactions of system components in everyday work, by the application of a recent systemic method, i.e. the Functional Resonance Analysis Method (FRAM), in order to define dynamically the system structure. We present also an innovative evolution of traditional FRAM following a semi-quantitative approach based on Monte Carlo simulation. This paper represents the first contribution related to the application of FRAM in the environmental context, moreover considering a consistent evolution based on Monte Carlo simulation. The case study of an environmental risk auditing in a sinter plant validates the research, showing the benefits in terms of identifying potential critical activities, related mitigating actions and comprehensive environmental monitoring indicators. - Highlights: • We discuss the relevance of a systemic risk based environmental audit. • We present FRAM to represent functional interactions of the system. • We develop a semi-quantitative FRAM framework to assess environmental risks. • We apply the semi-quantitative FRAM framework to build a model for a sinter plant.

The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach

Energy Technology Data Exchange (ETDEWEB)

Patriarca, Riccardo, E-mail: riccardo.patriarca@uniroma1.it; Di Gravio, Giulio; Costantino, Francesco; Tronci, Massimo

2017-03-15

Environmental auditing is a main issue for any production plant and assessing environmental performance is crucial to identify risks factors. The complexity of current plants arises from interactions among technological, human and organizational system components, which are often transient and not easily detectable. The auditing thus requires a systemic perspective, rather than focusing on individual behaviors, as emerged in recent research in the safety domain for socio-technical systems. We explore the significance of modeling the interactions of system components in everyday work, by the application of a recent systemic method, i.e. the Functional Resonance Analysis Method (FRAM), in order to define dynamically the system structure. We present also an innovative evolution of traditional FRAM following a semi-quantitative approach based on Monte Carlo simulation. This paper represents the first contribution related to the application of FRAM in the environmental context, moreover considering a consistent evolution based on Monte Carlo simulation. The case study of an environmental risk auditing in a sinter plant validates the research, showing the benefits in terms of identifying potential critical activities, related mitigating actions and comprehensive environmental monitoring indicators. - Highlights: • We discuss the relevance of a systemic risk based environmental audit. • We present FRAM to represent functional interactions of the system. • We develop a semi-quantitative FRAM framework to assess environmental risks. • We apply the semi-quantitative FRAM framework to build a model for a sinter plant.

Environmental Protection Agency, Protecting Children's Environmental Health

Science.gov (United States)

... and Research Centers Contact Us Share Protecting Children's Environmental Health Children are often more vulnerable to pollutants ... during development. Learn more about children's health, the environment, and what you can do. Basic Information Children ...

Energy efficiency through energy audit

International Nuclear Information System (INIS)

Esan, A. A.

2000-08-01

through a pilot demonstration energy audit project. External technical assistance from UNIDO is to provide expertise from energy efficiency programs undertaken in OECD country industries. The experience from textile industries shows that energy auditing can reduce specific energy consumption by about thirteen percent (13%) from entrepreneurial point of view, it is a profitable venture since its pay back is usually much shorter than anticipated (one year). From macro economical point of view, energy conservation reached through energy audits helps, inter alia, to postpone the necessity to construct new energy generating capacities which require extensive financial investments. Equally important benefit is the environmental protection. More efficient energy use means lower emissions of pollutants such as CO 2 , SO 2 , NO x and fly ash generated by fuel burning

The Australian radiation protection and nuclear safety agency megavoltage photon thermoluminescence dosimetry postal audit service 2007–2010

International Nuclear Information System (INIS)

Oliver, C.P.; Butler, D.J.; Webb, D.V.

2012-01-01

The Australian radiation protection and nuclear safety agency (ARPANSA) has continuously provided a level 1 mailed thermoluminescence dosimetry audit service for megavoltage photons since 2007. The purpose of the audit is to provide an independent verification of the reference dose output of a radiotherapy linear accelerator in a clinical environment. Photon beam quality measurements can also be made as part of the audit in addition to the output measurements. The results of all audits performed between 2007 and 2010 are presented. The average of all reference beam output measurements calculated as a clinically stated dose divided by an ARPANSA measured dose is 0.9993. The results of all beam quality measurements calculated as a clinically stated quality divided by an ARPANSA measured quality is 1.0087. Since 2011 the provision of all auditing services has been transferred from the Ionizing Radiation Standards section to the Australian Clinical Dosimetry Service (ACDS) which is currently housed within ARPANSA.

Audit Report on "Protection of the Department of Energy's Unclassified Sensitive Electronic Information"

Energy Technology Data Exchange (ETDEWEB)

None

2009-08-01

The Department of Energy and its contractors store and process massive quantities of sensitive information to accomplish national security, energy, science, and environmental missions. Sensitive unclassified data, such as personally identifiable information (PII), official use only, and unclassified controlled nuclear information require special handling and protection to prevent misuse of the information for inappropriate purposes. Industry experts have reported that more than 203 million personal privacy records have been lost or stolen over the past three years, including information maintained by corporations, educational institutions, and Federal agencies. The loss of personal and other sensitive information can result in substantial financial harm, embarrassment, and inconvenience to individuals and organizations. Therefore, strong protective measures, including data encryption, help protect against the unauthorized disclosure of sensitive information. Prior reports involving the loss of sensitive information have highlighted weaknesses in the Department's ability to protect sensitive data. Our report on Security Over Personally Identifiable Information (DOE/IG-0771, July 2007) disclosed that the Department had not fully implemented all measures recommended by the Office of Management and Budget (OMB) and required by the National Institute of Standards and Technology (NIST) to protect PII, including failures to identify and encrypt PII maintained on information systems. Similarly, the Government Accountability Office recently reported that the Department had not yet installed encryption technology to protect sensitive data on the vast majority of laptop computers and handheld devices. Because of the potential for harm, we initiated this audit to determine whether the Department and its contractors adequately safeguarded sensitive electronic information. The Department had taken a number of steps to improve protection of PII. Our review, however

Аudit of enterprise expenses for protection and rational use of natural resources in process of economic activity of enterprise

Directory of Open Access Journals (Sweden)

Yu.Yu. Moroz

2016-07-01

Full Text Available Implementing an effective environmental policy is complicated by the absence of proper provision of reliable information on the environmental activities of participants of an economic activity. In such circumstances, there is an increase of the role of business transactions audit related to the formation of expenses for protection and rational use of natural resources in order to express an independent opinion on their reliability, appropriateness, legality, efficiency in all material aspects in accordance with the requirements of users. The lack of comprehensive methodology and tools for practical audit of costs and its results during the formation of environmental measures in the workplace remains as an unresolved issue. To solve this problem the author has investigated the methods of forming environmental costs of an enterprise in areas of environmental activities in terms of their consideration as the object of audit. The system of tasks for auditing transactions forming environmental costs is formulated. The objects of the audit of environmental costs are identified; their essence is revealed and the approach to the mechanism of their formation is considered. The narrow spaces are revealed, and the problematic issues while forming environmental costs in the accounting system of the company are systematized. The author proposes a set of analytical indicators which can be used in environmental audits of the company and its responsibilities related to environmental protection. The directions for further research on finding ways of harmonizing bookkeeping, statistical accounting and tax calculations of environmental costs are determined.

Inside environmental auditing: effectiveness, objectivity, and transparency

NARCIS (Netherlands)

Cook, W.C.; Bommel, van S.; Turnhout, E.

2016-01-01

With the rise of non-traditional governance methods, the third party audit has become a critical part of governing through and with information. Third party audits are considered an integral part of the process of the generation and dissemination of credible information, and are subject to critique

CEBAF - environmental protection program plan

International Nuclear Information System (INIS)

1995-01-01

An important objective in the successful operation of the Continuous Electron Beam Accelerator Facility (CEBAF) is to ensure protection of the public and the environment. To meet this objective, the Southeastern Universities Research Association, Inc., (SURA) is committed to working with the US Department of Energy (DOE) to develop, implement, and manage a sound and workable environmental protection program at CEBAF. This environmental protection plan includes information on environmental monitoring, long-range monitoring, groundwater protection, waste minimization, and pollution prevention awareness program plan

Environmental protection implementation plan

International Nuclear Information System (INIS)

Holland, R.C.

1998-03-01

This Environmental Protection Implementation Plan is intended to ensure that the environmental program objectives of Department of Energy Order 5400.1 are achieved at SNL/California. This document states SNL/California's commitment to conduct its operations in an environmentally safe and responsible manner. The Environmental Protection Implementation Plan helps management and staff comply with applicable environmental responsibilities. SNL is committed to operating in full compliance with the letter and spirit of applicable environmental laws, regulations, and standards. Furthermore, SNL/California strives to go beyond compliance with legal requirements by making every effort practical to reduce impacts to the environment to levels as low as reasonably achievable

Guidance for implementing an environmental, safety and health assurance program. Volume 2. A model plan for environmental, safety and health staff audits and appraisals

International Nuclear Information System (INIS)

Ellingson, A.C.

1980-09-01

This is 1 of 15 documents designed to illustrate how an Environmental, Safety and Health (ES and H) Assurance Program may be implemented. The generic definition of ES and H Assurance Programs is given in a companion document entitled An Environmental, Safety and Health Assurance Program Standard. This document is concerned with ES and H audit and appraisal activities of an ES and H Staff Organization as they might be performed in an institution whose ES and H program is based upon the ES and H Assurance Program Standard. An annotated model plan for ES and H Staff audits and appraisals is presented and discussed

The content of the environmental certificate under the EC Directive on ecological audits

International Nuclear Information System (INIS)

Falk, H.; Nissen, U.

1995-01-01

The environmental certificate is a key item in the regulatory regime of the EC Directive on ecological audits: it represents the essential medium for the public relations activities of an enterprise, and is a major item of review by the environmental expert authorized to assess the environmental performance. The contribution discusses in great detail the definitions and requirements given as well as the room for maneuvre left to the enterprise in laying open and declaring its environmental performance. The article is intended on the one hand to clear up difficulties, and on the other to point to means of further concretization by either national or international standardization. (orig./DG) [de

Formulating and implementing an environmental management system in a thermal power plant

Energy Technology Data Exchange (ETDEWEB)

Lawlor, G.; Leavy, K.; Lyons, J. [Electricity Suppy Board ESB, Dublin (Ireland). Shanonbridge Station

1993-12-31

In the last few years there has been a shift in public opinion regarding the need for large industries to become more environmentally focused. National and EC legislation has responded to this. The passing of the Irish Environmental Protection Act in April 1992, the publication of BS 7750 in March 1992, political interest in the EC draft ECO-audit regulation and the recent development of a joint ISO/IEC draft environmental management systems standard, are all clear signs of change which large industry in Ireland, such as ESB, must respond to. It is likely that the Environmental Protection Agency when operational will introduce requirements similar to those required by the BImSchG in Germany. In anticipation ESB has restructured its management of environmental matters. Developments for EMS for power stations began in 1991, following an initial environmental review at one of its power stations. It is being developed and refined at a thermal power station. A crucial element is the environmental audit. A three tier audit procedure has been introduced and a number of internal audits of power stations have been carried out. A self-audit manual for power stations has been developed during 1992. Its aim is to aid station management in assessing their own environmental performance. It is on trial at two power stations. Implementation of the EMS in a number of key power stations can be achieved in 1993. The full development and implementation of the EMS will take some time. The self-audit manual will be in use at all power stations during 1993, and EMS will be fully implemented by the end of 1994. 5 refs., 3 figs., 1 tab.

Notification: Audit of the U.S. EPA's Compliance with the Federal Information Security Management Act (FISMA)

Science.gov (United States)

Project #OA-FY13-0280, May 9, 2013. The Office of Inspector General plans to begin fieldwork for an audit of the U.S. Environmental Protection Agency’s compliance with the Federal Information Security Management Act.

Use of remote video auditing to validate Ebola level II personal protective equipment competency.

Science.gov (United States)

Allar, Peter J; Frank-Cooper, Madalyn

2015-06-01

Faced with an Ebola-related mandate to regularly train frontline hospital staff with the donning and doffing of personal protective equipment, a community hospital's emergency department implemented remote video auditing (RVA) to assist in the training and remediation of its nursing staff. RVA was found to be useful in assessing performance and facilitating remediation. Copyright 2015, SLACK Incorporated.

This land is their land : an audit of the regulation of the oil and gas industry in BC

Energy Technology Data Exchange (ETDEWEB)

Howard, T.; Parfitt, B.; King, J.; Milligan, J. [Sierra Legal Defence Fund, Vancouver, BC (Canada)

2005-06-01

This paper presents an audit of the regulation of the oil and gas industry in British Columbia (BC) with a particular look at the following 5 areas: landowner rights; strength and independence of the regulator, the Oil and Gas Commission (OGC); environmental protection; protection of First Nations' rights; and management of revenues. It provides an analysis of the province's progress in each area, along with a final grade for each category. The audit includes a comparison between BC, Alberta and Colorado, and showed that unlike Alberta, landowners in British Columbia cannot appeal a decision, such as pipeline approval, even if it directly affects their land. They have no right to compensation if seismic surveys damage their water wells, they can have polluted waste spread on their lands without their permission, and run the risk of having to pay for clean-up of a contaminated well site. Landowners are exposed to unacceptable levels of risk by rules that allow a company to site a sour gas well as close as 80 metres to a family home. The grade assigned for landowner rights was an F. In terms of strength and independence of the regulator, the audit showed that the OGC budget and staffing have not kept pace with industry growth. Industry expenditures have grown by 271 per cent from 1999 to 2003, while OGC staff have only increased by 46 per cent in the same time period. Joint federal-provincial field audits show that 20 per cent of operations are either in disregard for the law, or pose an immediate threat to the environment. OGC field audit statistics reveal a non-compliance rate of 64 per cent. In addition, the OGC Commissioner has ruled against landowners and First Nations on every complaint that has been recommended for dispute resolution. The grade assigned for the OGC was a C +. The audit showed that most of BC's environmental protection rules are not enforceable because they have never been made into laws. The province gives less protection to

An Australian perspective on environmental protection at uranium mines during the operational and post-operational phases

International Nuclear Information System (INIS)

Needham, S.

1996-01-01

A high level of public interest surrounds uranium mining in Australia near Kakadu National Park, and government regulatory and audit systems are in place to deliver a high level of environmental protection. There is considered to be no significant level of radiological risk of the environment, although there is evidence of radio accumulation in some organisms which is relevant to calculation of radiological dose to Aboriginal communities pursuing a traditional lifestyle in the region. Assessment of environmental risk focuses mainly on water chemistry, where the main contaminants are uranium, sulphate, and magnesium. Assessment of ecosystem health are made mainly on the basis of whole effluent tests. Post-operational protection is aimed at achieving rehabilitation compatible with likely future land use: mainly wilderness and traditional Aboriginal foraging and occasional occupation. Passive management systems with landscapes and vegetation similar to the preexisting condition, and a high degree of chemical, radiological and physiographic stability for the long term (<10000 years) are key objectives in rehabilitation planning and execution

Environmental protection: Shifting the focus toward the protected object

Directory of Open Access Journals (Sweden)

Cvetić Radenka

2013-01-01

Full Text Available This article is an attempt to provide a comprehensive overview of the rationale which led to developments in the law of environmental protection in a direction of an even more efficient protection of environment from human beings. There has been a transformation of the constitutionally protected right to a healthy environment to the Constitutional guarantee which involves both duty and responsibility for its protection. There has also been a shift from declaratory protection toward enforceable prohibitions and orders. These transformations have occurred when the society faced, under dramatic circumstances, the situation which shows that failure to protect the common good could lead to catastrophic consequences. The system of environmental protection, which enables sustainable development, is based on the primacy of the precautionary principle which deals with prevention and reduction of probability of harm, as well as on the no fault liability of the polluter for the environmental harm even in the absence of the claim for damages. The efficacy of the environmental protection could be improved by raising the awareness of the preservation of environment. The understanding that the protection of environment amounts to a survival of a mankind could lead to creating rights for the environment as such.

Environmental protection

International Nuclear Information System (INIS)

Hull, A.P.

1979-01-01

Environmental Studies and Internal Dosimetry projects include: Environmental Protection; 1977 Environmental Monitoring Report; Sewage Sludge Disposal on the Sanitary Landfill; Radiological Analyses of Marshall Islands Environmental Samples, 1974 to 1976; External Radiation Survey and Dose Predictions for Rongelap, Utirik, Rongerik, Ailuk, and Wotje Atolls; Marshall Islands - Diet and Life Style Study; Dose Reassessment for Populations on Rongelap and Utirik Following Exposure to Fallout from BRAVO Incident (March 1, 1954); Whole Body Counting Results from 1974 to 1979 for Bikini Island Residents; Dietary Radioactivity Intake from Bioassay Data, a Model Applied to 137 Cs Intake by Bikini Island Residents; and External Exposure Measurements at Bikini Atoll

Careers in the Environment in Australia: Surveying Environmental Jobs

Science.gov (United States)

Thomas, Ian; Lane, Ruth; Ribon-Tobon, Leonardo; May, Charley

2007-01-01

Internationally, commentators have identified a growing demand for environmental expertise. Matching this has been an expansion in the range of environmental careers available to workers: from environment protection and bio-physical areas, to local government operations, environmental auditing, assessment, and management. However, in Australia…

The direct environmental impact of hip arthroscopy for femoroacetabular impingement: a surgical waste audit of five cases

OpenAIRE

de SA, Darren; Stephens, Kellee; Kuang, Michelle; Simunovic, Nicole; Karlsson, Jon; Ayeni, Olufemi R.

2016-01-01

Health care facilities produce significant waste (2200?kg/bed/year) creating 2% of greenhouse gas emissions and 1% total solid waste nationwide, with 20?70% of waste coming from operating rooms. We performed a waste audit of hip arthroscopy for femoroacetabular impingement (FAI) to understand its environmental impact and identify areas for greening practices. A waste audit of five hip arthroscopy procedures for FAI was performed. All waste was collected and separated into six waste streams in...

Security auditing: a prescription for keeping protection programs healthy.

Science.gov (United States)

Luizzo, Anthony

2010-01-01

The different aspects of security auditing and the role of the security auditor is explained in detail by the author in this primer for security professionals with specific advice on what should be included in a security audit report.

Assessment of paediatric clinical audit.

LENUS (Irish Health Repository)

Perrem, L M

2012-02-01

Consultant paediatricians in Ireland were surveyed to evaluate their perceptions of the hospital audit environment and assess their involvement in the audit process. Eighty nine (77%) replied of whom 66 (74%) had an audit department and 23 (26%) did not. Sixteen (18%) felt their hospital was well resourced for audit and 25 (28%) felt the culture was very positive but only 1 (1%) had protected time. For 61 (69%) consultants audit was very important with 38 (43%) being very actively involved in the process. The most frequent trigger for audit was non consultant hospital doctor (NCHD) career development, cited by 77 (87%). The new Professional Competence Scheme and the National Quality and Risk Management Standards will require the deficiencies identified in this survey be addressed.

GEOGRAPHY AND ENVIRONMENTAL PROTECTION AGENCY

Science.gov (United States)

The US Environmental Protection Agency helps state and local governments protect the environment by encouraging good environmental management and by regulating human activities to ensure clean air and water. At the Corvallis research laboratory for the EPA, we improve the ways t...

Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations.

Science.gov (United States)

Castleman, Barry; Allen, Barbara; Barca, Stefania; Bohme, Susanna Rankin; Henry, Emmanuel; Kaur, Amarjit; Massard-Guilbaud, Genvieve; Melling, Joseph; Menendez-Navarro, Alfredo; Renfrew, Daniel; Santiago, Myrna; Sellers, Christopher; Tweedale, Geoffrey; Zalik, Anna; Zavestoski, Stephen

2008-01-01

At a conference held at Stony Brook University in December 2007, "Dangerous Trade: Histories of Industrial Hazard across a Globalizing World," participants endorsed a Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations. The Code outlines practices that would ensure corporations enact the highest health and environmentally protective measures in all the locations in which they operate. Corporations should observe international guidelines on occupational exposure to air contaminants, plant safety, air and water pollutant releases, hazardous waste disposal practices, remediation of polluted sites, public disclosure of toxic releases, product hazard labeling, sale of products for specific uses, storage and transport of toxic intermediates and products, corporate safety and health auditing, and corporate environmental auditing. Protective measures in all locations should be consonant with the most protective measures applied anywhere in the world, and should apply to the corporations' subsidiaries, contractors, suppliers, distributors, and licensees of technology. Key words: corporations, sustainability, environmental protection, occupational health, code of practice.

Environmental protection in Schleswig-Holstein

International Nuclear Information System (INIS)

Knauer, N.

1977-01-01

With the contributions by Norbert Knauer, the Akademie Sankelmark presents one of the results of its activities. Prof. Knauer is head of the department of grassland management, cropping and landscape ecology at Kiel University. He is a member of the Experts Commission for Problems of Environmental Protection of the Schleswig-Holstein Government, of the Schleswig-Holstein Curatory for Environmental Protection as well as of the regional planning council. He is also regional supervisor for nature and landscape conservation of the state of Schleswig-Holstein. All these functions have made him an expert in the field of landscape conservation and environmental protection. (orig.) [de

Environmental Management Assessment of the Fernald Environmental Management Project (FEMP)

Energy Technology Data Exchange (ETDEWEB)

1993-04-01

This report documents the results of the Environmental Management Assessment performed at the Fernald Environmental Management Project (FEMP) in Fernald, Ohio. During this assessment, the activities conducted by the assessment team included review of internal documents and reports from previous audits and assessments; interviews with US Department of Energy (DOE) and FEMP contractor personnel; and inspection and observation of selected facilities and operations. The onsite portion of the assessment was conducted from March 15 through April 1, 1993, by DOE`s Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety, and Health (EH-1). EH-24 carries out independent assessments of DOE facilities and activities as part of the EH-1 Environment, Safety, and Health (ES&H) Oversight Audit Program. The EH-24 program is designed to evaluate the status of DOE facilities and activities with respect to compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, Guidance and Directives; conformance with accepted industry practices and standards of performance; and the status and adequacy of management systems developed to address environmental requirements. The Environmental Management Assessment of FEMP focused on the adequacy of environmental management systems. Further, in response to requests by the Office of Environmental Restoration and Waste Management (EM) and Fernald Field Office (FN), Quality Assurance and Environmental Radiation activities at FEMP were evaluated from a programmatic standpoint. The results of the evaluation of these areas are contained in the Environmental Protection Programs section in this report.

Environmental Management Assessment of the Fernald Environmental Management Project (FEMP)

International Nuclear Information System (INIS)

1993-04-01

This report documents the results of the Environmental Management Assessment performed at the Fernald Environmental Management Project (FEMP) in Fernald, Ohio. During this assessment, the activities conducted by the assessment team included review of internal documents and reports from previous audits and assessments; interviews with US Department of Energy (DOE) and FEMP contractor personnel; and inspection and observation of selected facilities and operations. The onsite portion of the assessment was conducted from March 15 through April 1, 1993, by DOE's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety, and Health (EH-1). EH-24 carries out independent assessments of DOE facilities and activities as part of the EH-1 Environment, Safety, and Health (ES ampersand H) Oversight Audit Program. The EH-24 program is designed to evaluate the status of DOE facilities and activities with respect to compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, Guidance and Directives; conformance with accepted industry practices and standards of performance; and the status and adequacy of management systems developed to address environmental requirements. The Environmental Management Assessment of FEMP focused on the adequacy of environmental management systems. Further, in response to requests by the Office of Environmental Restoration and Waste Management (EM) and Fernald Field Office (FN), Quality Assurance and Environmental Radiation activities at FEMP were evaluated from a programmatic standpoint. The results of the evaluation of these areas are contained in the Environmental Protection Programs section in this report

187 DISPLACEMENT AND ENVIRONMENTAL PROTECTION

African Journals Online (AJOL)

Fr. Ikenga

The national and international communities are confronted with the monumental task of ... displacement and environmental protection present a vicious cycle which today has ... Thus, issues of environmental protection viz-a-viz investment and .... out the conditions for product or process standards, the use of best available ...

Environmental protection in thermal power plants

International Nuclear Information System (INIS)

1987-01-01

This workbook is a compilation of the most important facts and data that are relevant today for environmental protection in thermal power plants. Unlike the other issues the text is not in the form of a random collection of data but in the form of a complete presentation. Possible elaboration projects for pupils can be easily derived from the individual sections. These deal with: the discussion about environmental protection; forest decline; sources of emission; nuisances in the Federal Republic of Germany; environmental protection in fossil-fuel power plants - clean air - cooling water utilization and water protection - noise; environmental protection in nuclear power plants - radioactive material produced in nuclear reactors and the retention of such materials - radioactive waste materials - monitoring of radioactive emissions; accessory materials and hints. (orig./HSCH) [de

A proposed approach to environmental protection

International Nuclear Information System (INIS)

Maloney, R.J.

1997-01-01

The objective of my presentation today is to present our thinking to date on the subject of environmental protection at nuclear facilities. What I intend to present is not a finished product, but the first steps in establishing a new and systematic approach to environmental protection. An important factor that will affect the progress of this process is the current assessment of radionuclides (released from nuclear facilities) under the aegis of the Canadian Environmental Protection Act (CEPA). It is expected that the CEPA assessment will take in the order of two years to complete. In keeping with this schedule, we expect the overall process of establishing a new and systematic approach to environmental protection to be a long-term project taking up to five years to complete. It will start with the establishment of an AECB policy regarding environmental protection and continue with the development of programs, procedures, guides, standards and criteria to implement the policy. (author)

The Operational Auditing Handbook Auditing Business and IT Processes

CERN Document Server

Chambers, Andrew

2011-01-01

Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including: Finance and accountingSarbanes-Oxley compliancePurchasingOperations and productionMarketing and salesDistributionPersonnel and management developmentResearch and developmentInformation technologySecurityEnvironmental responsibilitySubsidiaries and remote operating units The Opera

40 CFR 31.26 - Non-Federal audit.

Science.gov (United States)

2010-07-01

... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Non-Federal audit. 31.26 Section 31.26... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

40 CFR 35.3165 - Reports and audits.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Reports and audits. 35.3165 Section 35... STATE AND LOCAL ASSISTANCE State Water Pollution Control Revolving Funds § 35.3165 Reports and audits... otherwise unsatisfactory. (3) The audit report required under section 606(b) must contain an opinion on the...

Wider participation in the EU Eco Management and Audit Scheme; Das Gemeinschaftssystem der EG-Oeko-Audit-Verordnung oeffnet sich

Energy Technology Data Exchange (ETDEWEB)

Mueller, U. [Institut fuer Management und Umwelt, Augsburg (Germany); Blaha, A.

1998-04-01

Within the framework of the EU Eco Management and Audit Scheme, which addresses primarily industry, member states can make provisions at the national level to permit trade and service firms as well as public enterprises to participate in the scheme. With the ordinance extending the eco audit ordinance which came into force in February 1998, questions of environmental management and environmental auditing are now also becoming interesting for the non-industrial sector in Germany. Unresolved issues concern, for instance, site delimitation, product ecology, and indirect environmental effects. (orig./AKF) [Deutsch] Im Rahmen des EG-Oeko-Audits, das sich in erster Linie an gewerbliche Unternehmen richtet, koennen die Mitgliedslaender im Rahmen nationaler Regelungen Handels- und Dienstleistungsunternehmen sowie oeffentliche Einrichtungen in das Gemeinschaftssystem einbeziehen. Mit der im Februar 1998 in Kraft getretenen Erweiterungsverordnung zum Umweltauditgesetz werden in Deutschland jetzt auch fuer nichtgewerbliche Bereiche Fragen des Umweltmanagements und des Oeko-Audits interessant. Eine Reihe von Fragen ergibt sich, beispielsweise nach der Standortabgrenzung, nach der Produktoekologie und nach den indirekten Umweltauswirkungen. (orig./AKF)

Environmental audit of the Maywood Site: Formerly Utilized Sites Remedial Action Program, Maywood Interim Storage Site vicinity properties

Energy Technology Data Exchange (ETDEWEB)

1990-12-01

This report presents the results of the Environmental Audit of the Maywood Site managed by the Formerly Utilized Sites Remedial Action Program (FUSRAP). The Audit was carried out from November 7 through 16, 1990. The Audit Team found overall technical competence and knowledge of management and staff to be excellent. This applies to DOE as well as to Bechtel National, Incorporated (BNI). In particular, there was excellent knowledge of federal, state, and local environmental regulations, as well as analysis for applicability of these regulations to FUSRAP. Project management of the Maywood Site is also excellent. BNI and DOE project staff have made frequent contact with members of the community, and all removal actions and remedial investigation activities have been planned, scheduled, and accomplished with competence and attention to total quality principles. To date, all actions taken for the Maywood Site cleanup have been completed ahead of schedule and on or under budget. Weakness noted include self-assessment efforts by DOE, failure to fully implement DOE Order requirements throughout the program, and some discrepancies in formally documenting and reviewing procedures. 7 figs., 10 tabs.

Rethinking Environmental Protection: Meeting the Challenges ...

Science.gov (United States)

Background: The U.S. Environmental Protection Agency (EPA) has made great progress in addressing some major environmental problems. These successes were framed within EPA’s statutory mandates which are largely media-specific and receptor-focused and follow a segmented risk-based construct. Today’s environmental problems are increasingly complex, and new approaches are needed to achieve sustainable solutions that protect the environment and public health. Objectives: We provide an overview of environmental protection at EPA and highlight today’s environmental challenges. We provide case examples of systems approaches that consider the links between environment and human health. We offer a strategic framework for tackling challenges so EPA can continue to protect the environment and public health.Discussion: Expanded approaches will be transdisciplinary, informed by vast new sources of data, and build upon new stakeholder partnerships. A systems approach to environmental protection looks at problems holistically, includes the drivers and stressors that impact the issue and the dimensions that frame it, and integrates various types of data from health, ecological, and social sciences, with the goal of formulating sustainable solutions to environmental issues. Conclusions: The natural environment and human health are inextricably linked, and human health, well-being, and economic prosperity depend on healthy ecosystems. EPA research is leading an evolution in

Annual site environmental report for calendar year 1994

International Nuclear Information System (INIS)

1994-01-01

The Western Area Power Administration (Western) has established a formal environmental protection, auditing, monitoring, and planning program that has been in effect since 1978. The significant environmental projects and issues Western was involved with in 1994 are discussed in this annual site environmental report. It is written to show the nature and effectiveness of the environmental protection program. The Department of Energy order 5400.1, Chapter II.4, requires the preparation of an annual site environmental report. Because Western has facilities located in 15 states, this report addresses the environmental activities in all the facilities as one ''site.''

Strategic environmental audit for the national waste disposal program; Strategische Umweltpruefung zum Nationalen Entsorgungsprogramm. Umweltbericht fuer die Oeffentlichkeitsbeteiligung

Energy Technology Data Exchange (ETDEWEB)

Steinhoff, Mathias; Kallenbach-Herbert, Beate; Claus, Manuel [Oeko-Institut e.V., Darmstadt (Germany); and others

2015-03-27

The report on the strategic environmental audit for the national waste disposal program covers the following issues: aim of the study, active factors, environmental objectives; description and evaluation of environmental impact including site selection criteria for final repositories of heat generating radioactive waste, intermediate storage of spent fuel elements and waste from reprocessing plants, disposal of wastes retrieved from Asse II; hypothetical zero variants.

Auditing with incomplete logs

NARCIS (Netherlands)

Mian, Umbreen Sabir; den Hartog, Jeremy; Etalle, Sandro; Zannone, Nicola

2015-01-01

The protection of sensitive information is of utmost importance for organizations. The complexity and dynamism of modern businesses are forcing a re-think of traditional protection mechanisms. In particular, a priori policy en-forcement mechanisms are often complemented with auditing mechanisms that

Environmental compliance assessment review

International Nuclear Information System (INIS)

Hilliday, G.H.

1991-01-01

During the period 1972-1991, The United States Congress passed stringent environmental statues which the Environment Protection Agency implemented via regulations. The statues and regulations contain severe civil and criminal penalties. Civil violations resulted in fines, typically payable by the company. The act of willfully and knowingly violating the permit conditions or regulations can result in criminal charges being imposed upon the responsible part, i.e., either the company or individual. Criminal charges can include fines, lawyer fees, court costs and incarceration. This paper describes steps necessary to form an effective Environmental Compliance Assessment Review [CAR] program, train field and engineering personnel and perform a CAR audit. Additionally, the paper discusses the findings of a number of Exploration and Production [E and P] field audits

Audit program for physical security systems at nuclear power plants

International Nuclear Information System (INIS)

Minichino, C.

1982-01-01

Licensees of nuclear power plants conduct audits of their physical security systems to meet the requirements of 10 CFR 73, Physical Protection of Plants and Materials. Section 73.55, Requirements for physical Protection of Licensed Activities in Nuclear Power Reactors Against Radiological Sabotage, requires that the security programs be reviewed at least every 12 months, that the audit be conducted by individuals independent of both security management and security supervision, and that the audit program review all aspects of the physical security system: hardware, personnel, and operational and maintenance procedures. This report contains information for the Nuclear Regulatory Commission (NRC) and for the licensees of nuclear power reactors who carry out these comprehensive audits. Guidance on the overall management of the audit function includes organizational structure and issues concerning the auditors who perform the review: qualifications, independence, due professional care, and standards. Guidance in the audit program includes purpose and scope of the audit, planning, techniques, post-audit procedures, reporting, and follow-up

Auditor's Guide to IT Auditing

CERN Document Server

Cascarino, Richard E

2012-01-01

Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu

Issues regarding environmental protection in Romania

Directory of Open Access Journals (Sweden)

Mirela Draghicescu

2010-12-01

Full Text Available The “environmental protection” activity in our country should be approached by taking into consideration its entire complexity, and the most reliable solutions may be provided only by direct and permanent reference to the vast issue of social development in its entirety. The present work aims to draw attention towards pollution, the main cause of environmental deterioration in Romania, as well as towards the management of waste materials, while taking into account the national strategy. In Romania, environmental protection is a distinct domain of the national policy, establishing the priority objectives by “The National Strategy for Environmental Protection”, according to the communitarian strategy, as well as to the tendencies and initiatives existing at global level. Our country’s efforts over the past years with respect to environmental protection are very important in the framework of contemporary economy and are reflected in the expenses incurred for environmental protection.

Environmental Protection Versus Foundry Engineering Practice

Directory of Open Access Journals (Sweden)

Maj M.

2017-06-01

Full Text Available • Theory and practice of environmental protection in the case of foundries in Europe and Asia • Experience resulting from the cooperation with the foundries in a few European countries, China and India • Phenomena and factors affecting the pollution of the natural environment and the implementation of measures aiming at the environmental protection. Every specialist dealing with foundry processes and their impact on environmental pollution must have encountered in their professional careers numerous situations in which the theory of environmental protection confronts the stark reality. The discrepancy between theory and practice can particularly be noticed in foundry engineering in developing countries where the contrasts between different countries and casting plants are extremely striking. The comparison of working conditions in European and Asian foundries provides a vast scope for further observations and analyses. Environmental protection seems not only a concern of manufacturers of castings, but also of their customers whose opinion exerts a significant influence on both the acceptability of working conditions and on the approach to environmental pollution adopted in metal casting industry. The article presents a number of examples of various outlooks on environmental issues in foundries manufacturing a wide range of cast steel and cast iron castings, where different technologies and production processes are applied.

Student Leadership Role for Environmental Protection

Directory of Open Access Journals (Sweden)

Ramona Isabel S. Ramirez

2017-05-01

Full Text Available The research focuses on the role of student organizations in the promotion of environmental education and protection. It assessed the student organizations’ initiatives and activities that address the environmental issues and problems. It determined whether student leadership can be an effective tool in addressing environmental concerns and promote environmental education. Descriptiveevaluative methods of research were used in the study. Documentary analysis was used to determine the programs, projects and activities conducted by the different student organizations along environmental education and protection. Interview and focused group discussions were employed to validate the secondary data and identify problems and constraints encountered by the organization. Results of the study showed that the University supports student leadership through the student organizations. Student organizations are empowered and given rights and privileges’ as stipulated in the student handbook. There were more than forty accredited student organizations in CBSUA. All of them initiated programs/projects and activities that are environment related as required by the university. Student leadership through student organizations is an effective tool in promoting environmental education and protection. Student empowerment through student organizations can promote student involvement in the most pressing concerns of environment protection.

Radiological protection and environmental management

International Nuclear Information System (INIS)

Perez Fonseca, A.

2010-01-01

From the beginning of its industrial activity twenty five years ago, the Juzbado Factory of Enusa Group has always upheld a strong commitment with Radiological Protection and environmental respect and protection. Consequently, the evolution of dose shows a downward trend over the years. Although production has been increased gradually, the average doses to workers have stayed below 1 mSv. In order to identify and prevent the potential environmental impacts of its industrial activity and minimize its impact on the surroundings, the facility develops and environmental management system according to UNE-EN-ISO 14001 since 1999. (Author)

THEORETICAL AND METHODOLOGICAL BASIS OF THE STUDY OF ENVIRONMENTAL AUDIT IN KAZAKHSTAN

Directory of Open Access Journals (Sweden)

V. Berezuyuk

2014-12-01

Full Text Available Practical problems of modern economic development of the country are associated with unresolved major theoretical issues in the field of auditing. One of them, in our opinion, is to determine the status of the audit as a form of scientific knowledge. This, in turn, requires a clear definition of the subject of audit, missing not only in domestic but also foreign economic literature. Theoretical study of the content and scope of the audit showed that there are different interpretations of this concept in the countries with developed market economies (US, UK and the Kazakhstan legislation. Analysis of multiple interpretations and definitions revealed a narrow view of the audit activities in Kazakhstan legislation. In order to improve the efficiency of the audit work is recommended management of large and medium-sized organizations use simulation methods, structural analysis and design based on the Conditional Split of the company business processes, sub-processes, procedures, functions, etc., which, ultimately, will allow Sort already performed the action and determine the need for the implementation of new procedures or functions aimed at improving the quality of the audit. Each audit organization yourself looking for ways to improve the quality of solutions using a variety of techniques, using the experience and creating in-house auditing standards, in particular, for the effective planning of the audit.

Environmental Management Systems in The Pulp and Paper Industry

Directory of Open Access Journals (Sweden)

Alessandra Buss Tessaro

2013-12-01

Full Text Available At the currently moment companies tend to seek a differential to compete in the market, emerging the environment as one of them. Environmental quality norms surged in the manufacturing process of products and inputs, being the protection to consumer one of the main benefits of normalization, once it standardized requirements to establish the quality of products and services. ISO 14.001 offers guidelines for environmental management systems, using auditing as a tool for verifying the effectiveness of management systems. This research targeted to analyze the use of environmental auditing by the cellulose and paper companies as a supportive tool in environmental management, investigate the reasons of usage as well as the benefits generated by it along with ABTCP, BRACELPA and SINPASUL. This study shows that the cellulose and paper companies that have invested in the production ecologically correct are achieving good results, financially and competitive. It is clear in the research that independently of the size of the company these results can be achieved for all the companies by adopting environmental auditing.

Radiation protection and environmental protection

International Nuclear Information System (INIS)

Xie Zi; Dong Liucan; Zhang Yongxing

1994-01-01

A collection of short papers is presented which review aspects of research in radiation and environmental protection carried out by the Chinese Institute of Atomic Energy in 1991. The topics covered are: the analysis of Po 210 in the gaseous effluent of coal-fired boilers; the determination of natural radionuclide levels in various industrial waste slags and management countermeasures; assessment of the collective radiation dose from natural sources for the Chinese population travelling by water; the preliminary environmental impact report for the multipurpose heavy water research reactor constructed by China for the Islamic Republic of Algeria. (UK)

Y-12 Site environmental protection program implementation plan (EPPIP)

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-11-01

The Y-12 Plant Environmental Protection Program is conducted to: (1) protect public health and the environment from chemical and radiological releases occurring from current plant operations and past waste management and operational practices; (2) ensure compliance with federal, state, and local environmental regulations and DOE directives; (3) identify potential environmental problems; (4) evaluate existing environmental contamination and determine the need for remedial actions and mitigative measures; (5) monitor the progress of ongoing remedial actions and cleanup measures; and (6) inform the public of environmental issues relating to DOE operations. DOE Order 5400.1, General Environmental Protection Program, defines the general requirements for environmental protection programs at DOE facilities. This Environmental Protection Program Implementation Plan (EPPIP) defines the methods by which the Y-12 Plant staff will comply with the order by: (1) referencing environmental protection goals and objectives and identifying strategies and timetables for attaining them; (2) providing the overall framework for the design and implementation of the Y-12 Environmental Protection Program; and (3) assigning responsibilities for complying with the requirements of the order. The EPPIP is revised and updated annually.

Y-12 Site environmental protection program implementation plan (EPPIP)

International Nuclear Information System (INIS)

1996-11-01

The Y-12 Plant Environmental Protection Program is conducted to: (1) protect public health and the environment from chemical and radiological releases occurring from current plant operations and past waste management and operational practices; (2) ensure compliance with federal, state, and local environmental regulations and DOE directives; (3) identify potential environmental problems; (4) evaluate existing environmental contamination and determine the need for remedial actions and mitigative measures; (5) monitor the progress of ongoing remedial actions and cleanup measures; and (6) inform the public of environmental issues relating to DOE operations. DOE Order 5400.1, General Environmental Protection Program, defines the general requirements for environmental protection programs at DOE facilities. This Environmental Protection Program Implementation Plan (EPPIP) defines the methods by which the Y-12 Plant staff will comply with the order by: (1) referencing environmental protection goals and objectives and identifying strategies and timetables for attaining them; (2) providing the overall framework for the design and implementation of the Y-12 Environmental Protection Program; and (3) assigning responsibilities for complying with the requirements of the order. The EPPIP is revised and updated annually

Environmental Protection Versus Foundry Engineering Practice

OpenAIRE

Maj M.; Werrtz J.; Piekło J.

2017-01-01

• Theory and practice of environmental protection in the case of foundries in Europe and Asia • Experience resulting from the cooperation with the foundries in a few European countries, China and India • Phenomena and factors affecting the pollution of the natural environment and the implementation of measures aiming at the environmental protection. Every specialist dealing with foundry processes and their impact on environmental pollution must have encountered in their professional careers n...

1982 UCC-ND/GAT environmental protection seminar: proceedings

International Nuclear Information System (INIS)

1983-04-01

This environmental protection seminar was divided into seven sessions: (1) general environmental protection, (2) air and water pollution control, (3) spill control and countermeasures, (4) toxic materials control, (5) hazardous materials control, (6) environmental protection projects, and (7) cost benefit analysis. Separate abstracts have been prepared for the 41 papers presented therein

1982 UCC-ND/GAT environmental protection seminar: proceedings

Energy Technology Data Exchange (ETDEWEB)

1983-04-01

This environmental protection seminar was divided into seven sessions: (1) general environmental protection, (2) air and water pollution control, (3) spill control and countermeasures, (4) toxic materials control, (5) hazardous materials control, (6) environmental protection projects, and (7) cost benefit analysis. Separate abstracts have been prepared for the 41 papers presented therein. (ACR)

Annual site environmental report for calendar year 1997

International Nuclear Information System (INIS)

1997-01-01

The Western Area Power Administration (Western) has established a formal environmental protection, auditing, monitoring, and planning program that has been in effect since 1978. Because Western has over 400 facilities located in 15 states, this report addresses the environmental activities in all the facilities as one site. In March, 1996, Western established a team representing each of the four Regional Offices, the CRSP Customer Service Center and the Corporate Service Office to develop an Environmental Management System based on the guidelines in ISO 14001. The significant environmental projects and issues Western was involved with in 1997 are discussed in this annual site environmental report. This report is written to show the nature and effectiveness of the environmental protection program

Pressure Shell Approach to Integrated Environmental Protection

Science.gov (United States)

Kennedy, Kriss J.

2011-01-01

The next generation of exploration mission human systems will require environmental protection such as radiation protection that is effective and efficient. In order to continue human exploration, habitat systems will require special shells to protect astronauts from hostile environments. The Pressure Shell Approach to integrated environmental (radiation) protection is a multi-layer shell that can be used for multifunctional environmental protection. Self-healing, self-repairing nano technologies and sensors are incorporated into the shell. This shell consists of multiple layers that can be tailored for specific environmental protection needs. Mainly, this innovation focuses on protecting crew from exposure to micrometeorites, thermal, solar flares, and galactic cosmic ray (GCR) radiation. The Pressure Shell Approach consists of a micrometeoroid and secondary ejecta protection layer; a thin, composite shell placed in between two layers that is non-structural; an open cavity layer that can be filled with water, regolith, or polyethylene foam; a thicker composite shell that is a structural load bearing that is placed between two layers; and a bladder coating on the interior composite shell. This multi-layer shell creates an effective radiation protection system. Most of its layers can be designed with the materials necessary for specific environments. In situ materials such as water or regolith can be added to the shell design for supplemental radiation protection.

Investigator preparedness for monitoring and audits

Directory of Open Access Journals (Sweden)

Renju Ravi

2018-01-01

Full Text Available Monitoring and audits are two distinct processes that ensure that the rights and safety of the participants are protected, and data integrity is maintained. The present narrative summates authors' experiences with monitoring and audits by sponsor along with challenges faced by the site. It also offers potential solutions for challenges faced during the process of monitoring and audits. It is important to remember that no monitoring or audit can ever substitute for a well-designed and articulated protocol. In addition, a determined approach by the investigator and his/her team to ensure that all aspects of the protocol are adhered to in totality will go a long way in assuring quality.

Globalisation and National Incentives for Protecting Environmental Goods

OpenAIRE

Alkuin Kölliker

2004-01-01

This article tries to explain national incentives for protecting environmental goods either autonomously or collectively; it explores how globalisation has affected those incentives; and it suggests how national environmental policy might respond so as to ensure its effectiveness. The central argument is that national incentives for environmental protection may to a considerable extent be explained by a combination of the type of environmental good to be protected (in terms of public goods th...

Linking Environmental Protection and Poverty Reduction in Africa: An Analysis of the Regional Legal Responses to Environmental Protection

Directory of Open Access Journals (Sweden)

Emeka Polycarp Amechi

2010-09-01

Full Text Available Poverty has been identified as the main cause and consequence of environmental degradation in Africa . It follows that if poverty is the main cause of environmental degradation in Africa , then policies, programmes and legal provisions designed to protect the environment in the region will be unsuccessful without a significant improvement in the living standards, wellbeing and livelihoods of the poor. In the same breath, since poverty is a consequence of environmental degradation, then the protection of the environment is critical to the achievement of poverty reduction initiatives such as the Millennium Development Goals in Africa . Hence, it can be argued that there is a mutual relationship between the achievement of environmental protection and reduction of poverty in Africa . This article therefore examines the extent to which the various regional legal instruments for the protection of the environment in Africa recognise this mutual linkage by providing for the promotion of poverty reduction and socio-economic development as integral aspect of their objective of ensuring the protection of the environment in the region.

In the name of audit quality: quest for legitimacy

DEFF Research Database (Denmark)

Holm, Claus; Zaman, Mahbub

Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...... a shift in discourse from 'adding value' to one about enhancing 'audit quality. Examining stakeholder views on audit quality as represented in the responses to the FRC (2006) consultation paper, we analyse the extent to which respondents - audit firms, professional bodies and investors - considered...... the FRC proposals sufficient for addressing concerns about audit quality. We find both professional bodies' and audit firms' responses reflect an underlying concern with protecting the profession. Impression management and legitimacy played a central role in the post-Enron attempt to codify audit quality...

Environmental audits: Tax, accounting and disclosure issues

International Nuclear Information System (INIS)

MacKnight, R.

1991-01-01

An overview is presented of the financial and legal issues associated with environmental audits, with an emphasis on tax issues. Accelerated depreciation write-offs are provided for qualified pollution control equipment, and may also qualify for tax credits. The Accounting Standards Committee recommends that provision should be made for future removal and site restoration costs and net of expected recoveries, in a rational and systematic manner by charges to income. Under the Federal Income Tax Act (ITA), future reclamation and shutdown costs will only be deductible if they pass three hurdles: a liability which requires the expenditure of funds in the future may not necessarily be an expense; if the liability can be viewed as an expense, is it incurred for the purpose of gaining or producing income; and is a deduction prohibited because it is on account of capital. A proposed solution to these problems is to adopt the US model that allows the deduction of estimated costs of reclaiming land that is disturbed during the current year at mines and waste disposal sites. Tax treatment of compliance costs, securities law disclosure, proposed federal government policies, proposed regulatory measures, and proposed fiscal measures are discussed

Department of defense environmental cleanup cost allowability policy. Master`s thesis

Energy Technology Data Exchange (ETDEWEB)

Murdock, J.M.

1994-12-01

The purpose of this thesis was to investigate the factors affecting the allowability determination of defense contractor environmental remediation costs. The primary objective of this thesis was to determine what policies and contracting cost principles the Department of Defense (DOD) should develop to address environmental costs in a consistent manner, providing a `single face` to industry. A secondary objective was to develop an audit framework and questions to allow for consistent policy analysis and application to a contractor`s proposed environmental remediation costs based upon the materiality of the situation. Background material was presented to show the amount and complexity of environmental regulations, the effects of current judicial decisions and DOD`s efforts to develop a consistent policy. Research material was provided from Congress, the General Accounting Office, DOD, defense contractors, California, Washington, industry associations and environmental protection coalitions. The researcher`s analysis of the material produced an environmental cost principle. This cost principle was applied to a current environmental claim, producing an audit framework and tailored list of cost and/or pricing data analysis, questions. Both the cost principle and audit framework are recommended for incorporation into DOD`s final environmental cost allowability decision.

Environmental radiation protection - a brief history

International Nuclear Information System (INIS)

Zapantis, A.P.

2003-01-01

The effects of ionising radiation on man has been studied intensely for decades, and the system of radiation protection for man has been continually refined in the light of those studies. That system assumes that if man is protected, non-human biota at the species level will also be adequately protected. However, an increasing recognition of the need to protect the environment, and international agreements signed in 1992, have resulted in that paradigm being questioned, with the onus shifting slowly towards demonstrating that the environment is protected. Further, radiation protection agencies and environmental protection agencies around the world have now started considering the issue of developing a system of radiation protection for the environment. The International Commission on Radiological Protection (ICRP) and the International Atomic Energy Agency (IAEA) are also active in this area. The purpose of this paper is to briefly outline some of the issues confronting environmental and radiation protection specialists, and to mention some of the initiatives being taken by the international community to resolve those issues

EG and G Idaho environmental protection implementation plan

International Nuclear Information System (INIS)

Stump, R.C.

1989-11-01

This report describes the EG ampersand G Idaho strategy for implementation of the Department of Energy (DOE) Order 5400.1 (a DOE-Headquarters directive establishing environmental protection program requirements, authorities, and responsibilities). Preparation of this Environmental Protection Implementation Plan is a requirement of DOE Order 5400.0 Additionally, this report is intended to supplement the Department of Energy -- Idaho Operations Office (DOE-ID) Environmental Protection Implementation Plan by detailing EG ampersand G Idaho Environmental Protection Program activities. This report describes the current status of the EG ampersand G Idaho Program, and the strategies for enhancing, as necessary, the current program to meet the requirements of DOE Order 5400.1. Aspects of the Environmental Protection Program included in this report are the assignment of responsibilities to specific EG ampersand G organizations, a schedule for completion of enhancements, if necessary, and requirements for documentation and reporting. 3 figs., 1 tab

40 CFR 35.3570 - Reports and audits.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Reports and audits. 35.3570 Section 35... STATE AND LOCAL ASSISTANCE Drinking Water State Revolving Funds § 35.3570 Reports and audits. (a) Biennial report—(1) General. A State must submit a Biennial Report to the RA describing how it has met the...

Listed installations for environmental protection in hospitals

International Nuclear Information System (INIS)

Mullot, J.U.; Chaulet, J.F.; Thual, A.; Lafon, M.

1999-01-01

This work deals with the implications of different French rules and regulations concerning the environmental protection in hospitals. A special place is given to listed installations for environmental protection, because of their importance. A summary of important regulatory texts is presented concerning these installations, and also an inventory of installations or activities concerned, and the definition of the necessary procedures. Some ideas are also given about the much needed creation of an 'environmental network' inside hospitals, in order to cope with these concerns. Then, we briefly deal with more recent developments concerning the environmental protection, which will, no doubt, extend to hospitals, such as the French water law, air law, and procedures for the management of medical waste. Finally, the stakes of environmental decisions in hospitals and the chemist's place in these decisions are debated. (authors)

77 FR 56238 - Audit Committee Meeting of the Board of Directors; Sunshine Act

Science.gov (United States)

2012-09-12

... NEIGHBORHOOD REINVESTMENT CORPORATION Audit Committee Meeting of the Board of Directors; Sunshine... Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call to Order II. Executive Session with Internal Audit... to the Audit Committee Charter VI. Internal Audit Response with Management's Response VII. FY 2013...

ENHANCING ASSETS' PROTECTION THROUGH AN ADEQUATE MONITORING OF INTERNAL CONTROL SYSTEM BY INTERNAL AUDIT

Directory of Open Access Journals (Sweden)

Dan Eugen Cosmin

2011-12-01

Full Text Available The assets are established into a company as very important and strategic resources that are contributing at the creation of the needed premises to conduct the daily-basis activity and also to reach present and future planned objectives. Recent studies like COSO's Fraudulent Financial Reporting 1998-2007 have highlighted an increasing fraudulent activity against assets therefore the efforts of fighting against fraud must be supplemented in order to preserve the existence and value of those resources. Internal controls are processes implemented in order to give a reasonable assurance that the company will not become a fraud victim. Even so, a lot of internal controls are paying a heavy tribute to their lack of efficiency and update. Thus, for a correct functioning, internal controls must be monitored and assessed permanently in order to preserve their strength and ability to fulfill their mission. This approach will deliver more added value because rather than being corrected after they have already occurred, the frauds related with the assets will be prevented, detected and reported at a timely moment, thereby the incidence and value of those criminal activities will decrease significantly. Furthermore, because not only the process of monitoring is important but even the entity conducting this activity we believe that internal audit is the most appropriate to undertake this responsibility. Thus, through this material we opened a discussion about how important permanent monitored and updated internal controls are in order to assure a proper assets protection and why internal audit, rather than the management, should be the most eligible to undertake this responsibility. Also we provided some suggestions regarding the main activities that must be taken into consideration by an internal audit professional when is being involved in a monitoring process of internal control system. We do believe that this paper will be the starting point for new

Commissions of audit in Australia: health system privatisation directives and civil conscription protections.

Science.gov (United States)

Colton, Caroline; Faunce, Thomas

2014-03-01

The use of commissions of audit as vehicles to drive privatisation policy agendas in areas such as health service delivery has become popular with conservative federal and State governments. Such commissions have characteristically been established early in the terms of such governments with carefully planned terms of reference and membership. The policy directions they advocate, unlike election policies, have not come under the intense scrutiny, wide public debate or the opportunities for (dis)endorsement afforded by the electoral process. Governments do, however, anticipate and often accept recommendations from these reviews, and use them as justification to implement policy based on their findings. This highlights the power entrusted to review bodies and the risks to the public interest arising from limited public consultation. An example can be seen in the proposed privatisation of important aspects of Australia's public sector, particularly including those related to health systems delivery, currently entering a new iteration through the work of the National Commission of Audit appointed in October 2013. The NCA follows on from various State audit commissions which in recent years have directed the divestment of government responsibilities to the private and not-for-profit sectors. Through a discussion on the formation of policy frameworks by the NCA and the Queensland Commission of Audit, this column examines the ideological thrust of the commissions and how they synergise to produce a national directive on the future of public sector health services. The practical impacts on health service procurement and delivery in critical areas are examined, using the case of the federally contracted out medical service for asylum seekers and two hospitals in Western Australia, a State which is well advanced in the privatisation of public hospitals. The column then examines the release to the media early in the NCA's process of the submission to introduce a $6 general

Environmental communication for business and from business: Eco-label, eco-audit and environmental policy

International Nuclear Information System (INIS)

Pellizzoni, L.

1995-01-01

Since 1992 several innovations have taken place in the business-environment protection relationship, while at the same time new tools have been developed to restrict the environmental impact linked to industrial production. This contribution wishes to outline a brief review of them and underline the importance they attribute to the environmental communication of business

Protect Yourself! How To Minimize Your Risk of an IRS Audit.

Science.gov (United States)

Lukaszewski, Thomas; Moser, Barbara

1998-01-01

Shows how to minimize risk of an IRS audit and how to avoid traps caused by improper documentation and reporting requirements. Outlines the most likely audit areas for business tax returns. These include cash business; for sole proprietors, Schedule C; S and C corporation salary issues; shareholder loans; contractors versus employees; fringe…

Application of the EC eco-audit regulation in the energy industry

International Nuclear Information System (INIS)

Schulz, J.

1994-01-01

The eco-audit regulation isolates the precision of goals to improve operational environmental protection for observation, particularly with a view to the industrial energy economy. It is not wise without an investigation into the possible repercussions with other EU and national regulatory laws. Keywords here are: design of a heat application regulation according to the BImSchG, discussion over the introduction of an EC CO 2 Energy tax as well as the EC guidelines on reducing CO 2 emissions (SAVE). (orig./HP) [de

Audit Programmes in a Diagnostic Radiological Facility (invited paper)

International Nuclear Information System (INIS)

Moores, B.M.; Connolly, P.A.; Cole, P.R.

1998-01-01

The effective implementation of optimisation strategies for radiation protection in diagnostic radiology including nuclear medicine requires mechanisms for ongoing audit of all relevant factors. The Quality Criteria of the Commission of European Communities highlights clearly the three aspects of a radiological examination which needed to be considered, which are: (i) radiographic technique, (ii) patient dose, and (iii) image quality. Therefore, it is important that the choice of a known and acceptable radiographic technique provides a known outcome in terms of patient dose and image quality. This requirement should be capable of being achieved throughout Europe and capable of being updated as new radiological strategies are developed. Audit programmes aimed at monitoring that this situation exists may be considered at three levels: Level 1 involves routine, periodic, assessment of patient doses on a representative sample of patients undergoing a particular type of examination. Results from this audit are then compared with acceptable and clearly defined diagnostic reference levels or reference dose values which provides a framework for guidance on acceptable practice. A summary of such level 1 programmes which are being pursued in Europe is presented. Level 2 audit programmes, beside patient dose assessment, will also involve an assessment of all those parameters relevant to an X ray examination which may have a bearing on the actual dose delivered to the patient. Such level 2 audit programmes provide the basis for implementation of optimisation strategies for radiation protection in terms of risk reduction, one of the fundamental tenets of radiation protection philosophy. Level 3 audit programmes also include assessment and verification of image quality requirements for particular examinations. This latter aspect is a necessary basis for overall optimisation of radiation protection in diagnostic radiology. (author)

An Environmental Audit Management Plan for the Royal Australian Air Force

Science.gov (United States)

1992-09-01

the auditors and the management of this facility at the exit meeting. SA A UO D SO NA 16. Audit report was unduly concerned with trivia . SA A UO 0 SO NA...Welfare Facilities - rubbish, putrescible matter and animal wastes. 12. Swimming Pool - filter backwash. 13. Base Recycling Centre - check for any...concerned with trivia : SA A UD D SD NA 13. The audit report was useful to base management: SA A UD D SD NA 14. The audit process was effective and of

Audit of the management and cost of the Department of Energy`s protective forces

Energy Technology Data Exchange (ETDEWEB)

1994-07-01

The Department of Energy`s safeguards and security program is designed to provide appropriate, efficient, and effective protection of the Department`s nuclear weapons, nuclear materials, facilities, and classified information. These items must be protected against theft, sabotage, espionage, and terrorist activity, with continuing emphasis on protection against the insider threat. The purpose of the audit was to determine if protective forces were efficiently managed and appropriately sized in light of the changing missions and current budget constraints. The authors found that the cost of physical security at some sites had grown beyond those costs incurred when the site was in full production. This increase was due to a combination of factors, including concerns about the adequacy of physical security, reactions to the increase in terrorism in the early 1980s with the possibility of hostile attacks, and the selection of security system upgrades without adequate consideration of cost effectiveness. Ongoing projects to upgrade security systems were not promptly reassessed when missions changed and levels of protection were not determined in a way which considered the attractiveness of the material being protected. The authors also noted several opportunities for the Department to improve the operational efficiency of its protective force operations, including, eluminating overtime paid to officers prior to completion of the basic 40-hour workweek, paying hourly wages of unarmed guards which are commensurate with their duties, consolidating protective force units, transferring law enforcement duties to local law agencies, eliminating or reducing paid time to exercise, and standardizing supplies and equipment used by protective force members.

Protection of industrial and business secrets in environmental protection law

International Nuclear Information System (INIS)

Breuer, R.

1986-01-01

The author investigates the relation between environmental protection and data protection, especially concerning the protection of industrial and business secrets. For this kind of conflict there are only general administrative and procedural provisions with little systematic order. Special provisions of data protection covering all aspects of industrial and business secrets, as for example in social or tax law, do not exist in German law until now. (WG) [de

Perspectives for environmental radiation protection in EU radiation protection legislation

International Nuclear Information System (INIS)

Janssens, A.

2000-01-01

The basis of EU radiation protection legislation is the EURATOM Trealy. It is discussed whether the Treaty offers a legal basis for the protection of the natural environment. The incorporation of provisions pertaining to the nuclear fuel cycle or to radioactive substances in general environmental legislation is explained, as well as the possible implications of international conventions subscribed by the European Union. The European Commission is in the process of developing an overall approach to risk analysis for the protection of health, consumer interests, and the environment. It is examined to what extent the consideration of the impact of radiation on the natural environment fits in the overall framework and whether the principles underlying classical radiation protection are applicable to biota. Specific attention is given to situations where high levels of environmental radioactivity would require intervention. (Author)

Conflict Between Economic Growth and Environmental Protection

Energy Technology Data Exchange (ETDEWEB)

Czech, Bryan

2012-01-09

The conflict between economic growth and environmental protection may not be reconciled via technological progress. The fundamentality of the conflict ultimately boils down to laws of thermodynamics. Physicists and other scholars from the physical sciences are urgently needed for helping the public and policy makers grasp the conflict between growth and environmental protection.

An emissions audit of a chain grate stoker burning coal

International Nuclear Information System (INIS)

Jackson, P.M.; King, P.G.

1993-01-01

This report describes the Emissions Audit carried out on a chain-grate stoker boiler burning coal. The boiler rated at 4.6MW(th) was installed at the Senior Foster Wheeler test facility in Wakefield where it had been modified so that it could burn both coal and dRDF. This report is based on test work undertaken as part of a programme to assess the environmental impact of the combustion of a variety of wastes as fuels. Emissions monitoring tests were carried out using coal as the fuel for comparison with the other wastes. Combustion of coal in boilers of this size are regulated by the Clean Air Acts whilst combustion of wastes is regulated by the more recent Environmental Protection Act. (author)

Environmental protection and competition policy

International Nuclear Information System (INIS)

Mehrlaender, H.

1993-01-01

The area 'Environmental protection and competition policy' follows the introductory guideline by Sir Leon Brittan, vice-president of the EC-Commission: 'We must seek the most market driven, dynamic approach to solutions, such that competition and technological advance bring the maximum economic and environmental benefits'. From this concrete measures are derived. (HSCH) [de

Economy and environmental protection. Wirtschaft und Umweltschutz

Energy Technology Data Exchange (ETDEWEB)

Dreyhaupt, F.J.; Geissler, A.; Hausmann, K.; Hulpke, H.; Kunert, K.H.; Markmann, H.; Massing, H.; Seeliger, J.; Storm, P.C.

1986-01-01

The meeting on the topic of 'Economy and environmental Protection' was held at the end of 1985 in the 'German Academy of Judges'. The book contains a major part of the lectures held there. The aim of the meeting was to gain insight into the pollution of the environment due to industry and into the maximum limits of pollution which the environment can bear. Among others, the lectures deal with the following questions: what effects do the environmental protection measures have upon the safeguarding of jobs. Do economical development on one hand, and environmental protection on the other, really represent such a big conflict of interests which will never be solved. Which problems arise e.g. from water pollution abatement, from mining and firing of hard coal, from offences involving environmental damage. (HSCH).

Assessing the environmental characteristics of cycling routes to school: a study on the reliability and validity of a Google Street View-based audit.

Science.gov (United States)

Vanwolleghem, Griet; Van Dyck, Delfien; Ducheyne, Fabian; De Bourdeaudhuij, Ilse; Cardon, Greet

2014-06-10

Google Street View provides a valuable and efficient alternative to observe the physical environment compared to on-site fieldwork. However, studies on the use, reliability and validity of Google Street View in a cycling-to-school context are lacking. We aimed to study the intra-, inter-rater reliability and criterion validity of EGA-Cycling (Environmental Google Street View Based Audit - Cycling to school), a newly developed audit using Google Street View to assess the physical environment along cycling routes to school. Parents (n = 52) of 11-to-12-year old Flemish children, who mostly cycled to school, completed a questionnaire and identified their child's cycling route to school on a street map. Fifty cycling routes of 11-to-12-year olds were identified and physical environmental characteristics along the identified routes were rated with EGA-Cycling (5 subscales; 37 items), based on Google Street View. To assess reliability, two researchers performed the audit. Criterion validity of the audit was examined by comparing the ratings based on Google Street View with ratings through on-site assessments. Intra-rater reliability was high (kappa range 0.47-1.00). Large variations in the inter-rater reliability (kappa range -0.03-1.00) and criterion validity scores (kappa range -0.06-1.00) were reported, with acceptable inter-rater reliability values for 43% of all items and acceptable criterion validity for 54% of all items. EGA-Cycling can be used to assess physical environmental characteristics along cycling routes to school. However, to assess the micro-environment specifically related to cycling, on-site assessments have to be added.

AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

Directory of Open Access Journals (Sweden)

Sanja Sever Mališ

2015-12-01

Full Text Available Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the whole financial system. In terms of revenues received, the total market share of the Big Four audit firms for listed companies exceeds 90% in a vast majority of European Union Member States. Prior studies have shown that high audit market concentration limits the choice of auditor for large companies and sets a high barrier of entry for mid-tier audit firms, while the effect on audit quality and audit fees is still unclear. Therefore, the regulators are considering reforms to dilute the Big Four’s dominance and improve competition in the audit market. The paper reviews the proposed and implemented measures that are the most common, together with their advantages and drawbacks. In addition, the characteristics of the audit market in Croatia are investigated, with a focus on market concentration measured by standard measures such as the Concentration rate, the Herfindahl Hirschman Index and the Gini coefficient. According to market shares based on total clients’ assets and revenues, the audit market for listed companies is moderately to highly concentrated, with a decrease in the five-year period (2013 compared to 2008.

EG and G Idaho Environmental Protection Implementation Plan (1990)

Energy Technology Data Exchange (ETDEWEB)

Wickham, L.E.

1990-11-01

This report describes the EG G Idaho strategy for implementation of the Department of Energy (DOE) Order 5400.1 (a DOE-Headquarters directive establishing environmental protection program requirements, authorities, and responsibilities). Preparation of this Environmental Protection Implementation Plan is a requirement of DOE Order 5400.1. Additionally, this report is intended to supplement the Department of Energy--Idaho Operations Office (DOE-ID) Environmental Protection Implementation Plan by detailing EG G Idaho Environmental Protection Program activities. This report describes the current status of the EG G Idaho program, and the strategies for enhancing, as necessary, the current program to meet the requirements of DOE Order 5400.1. Aspects of the Environmental Protection Program included in this report are the assignment of responsibilities to specific EG G organizations, a schedule for completion of enhancements, if necessary, and requirements for documentation and reporting. 4 figs., 1 tab.

EG and G Idaho Environmental Protection Implementation Plan (1991)

Energy Technology Data Exchange (ETDEWEB)

Graham, J.F.

1991-11-01

This report describes the EG G Idaho, Inc. strategy for implementation of the Department of Energy (DOE) Order 5400.1 (a DOE-Headquarters directive establishing environmental protection program requirements, authorities, and responsibilities). Preparation of this Environmental Protection Implementation Plan is a requirement of DOE Order 5400.1. Additionally, this report is intended to supplement the Department of Energy -- Field Office Idaho (DOE-ID) Environmental Protection Implementation Plan by detailing EG G Idaho Environmental Protection Program activities. This report describes the current status of the EG G Idaho Program, and the strategies for enhancing, as necessary, the current program to meet the requirements of DOE Order 5400.1. Aspects of the Environmental Protection Program included in this report are the assignment of responsibilities to specific EG G Idaho organizations, a schedule for completion of enhancements, if necessary, and requirements for documentation and reporting. 4 figs., 1 tab.

EG and G Idaho Environmental Protection Implementation Plan (1991)

International Nuclear Information System (INIS)

Graham, J.F.

1991-11-01

This report describes the EG ampersand G Idaho, Inc. strategy for implementation of the Department of Energy (DOE) Order 5400.1 (a DOE-Headquarters directive establishing environmental protection program requirements, authorities, and responsibilities). Preparation of this Environmental Protection Implementation Plan is a requirement of DOE Order 5400.1. Additionally, this report is intended to supplement the Department of Energy -- Field Office Idaho (DOE-ID) Environmental Protection Implementation Plan by detailing EG ampersand G Idaho Environmental Protection Program activities. This report describes the current status of the EG ampersand G Idaho Program, and the strategies for enhancing, as necessary, the current program to meet the requirements of DOE Order 5400.1. Aspects of the Environmental Protection Program included in this report are the assignment of responsibilities to specific EG ampersand G Idaho organizations, a schedule for completion of enhancements, if necessary, and requirements for documentation and reporting. 4 figs., 1 tab

STATUTORY AUDIT AND PERFORMANCE AUDIT

Directory of Open Access Journals (Sweden)

Suciu Gheorghe

2012-06-01

Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.

TLD audit in the radiotherapy at the national level

International Nuclear Information System (INIS)

Kroutilikova, D.; Zackova, H.; Novotny, J.; Pridal, I.

1998-01-01

Czech legislation requires that all radiotherapy departments undertake quality independent audit annually. An authorized auditing group was created as a body of the National Radiation Protection Institute. It has been decided that TLD postal audit combined with film dosimetry would alternate with in situ audit every two or three years. For this, a local TLD measuring network has been established. The methods applied in the TLD audit were taken from EROPAQ and EURAQA projects in 1996 and modified to comply with Czech local circumstances. First TLD audits were started in February 1997. During the February to September period, 60 beams were checked: 26 Co-60 beams, 10 Cs-137 beams, 15 X-ray beams, and 9 electron beams. Details of the measurements and their results are given. (P.A.)

Student audit and evaluation of a university's environmental management system

Energy Technology Data Exchange (ETDEWEB)

Everett, J.W.; Gowda, R.; Trachtenberg, Z.

1999-07-01

Environmental problems are often complex and multifaceted, and cannot be adequately understood from within any single academic discipline. The Interdisciplinary Perspectives on the Environment (IPE) minor at the University of Oklahoma trains students to see how different intellectual perspectives from the humanities and sciences can be integrated into a rich conception of the environment. To complete the minor, students must take a Practicum course in which they work in teams on an open-ended, multidisciplinary project. In the Spring of 1998 students conducted an audit of the environmental management system of the University of Oklahoma. Environmental Management Systems (EMS) are the combination of procedures, facilities, and personnel that an organization uses to meet its environmental goals. In this paper, the authors discuss the mechanics of the Practicum and the results generated by the students. Three student teams focused on inputs, operations, and outputs. The Inputs team investigated the University's procurement of resources. The Operations team focused on the use of resources at the University, such as heating and lighting. The Outputs group explored waste management, including solid and hazardous waste, wastewater, and air pollution. Each group interviewed appropriate personnel and accessed relevant documents, and explored environmental data and programs associated with other universities. Students presented their findings to a diverse panel of adjudicators and submitted reports, which have been combined and placed on a web-site (http://www.ou.edu/cas/ipe/envaud.htm). The major findings pertained to education, documentation, and coordination. Students suggested that environmental education programs on campus should be improved, both to ensure proper operation of the EMS and to provide students with sufficient environmental knowledge to lead environmentally responsible lives after college.

Environmental futures research at the U.S. Environmental Protection Agency

Science.gov (United States)

Robert L. Olson

2012-01-01

Relatively little research on environmental futures has been carried out in the United States. An exception is the long-running futures research that the U.S. Environmental Protection Agency (EPA) has been conducting since the 1970s. This paper reviews past and current efforts toward developing a capacity for environmental foresight within the EPA, and discusses some...

INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE

Directory of Open Access Journals (Sweden)

VASILE DANIEL CARDOS

2010-07-01

Full Text Available The main objective of the paper is to bring to the forefront the environmental audit and the environmental risk when auditing financial statements, in order to obtain an image on what environmental aspects represent in the field of audit. The study is based on a fundamental, theoretical research and on a questionnaire applied to financial auditors regarding their involvement in providing environmental audit. Objectivity of environmental information can be achieved only by means of the audit process. The paper supplements previous studies regarding environmental audit and brings a model for environmental accounting and audit of information.

ENEA's role in environmental protection

International Nuclear Information System (INIS)

1992-05-01

The 1990-1994 Five-Year Plan of ENEA (the Italian Agency for New Technology, Energy and the Environment) stipulates that the Agency must reconcile its objectives related to energy with those related to the environment by aiming at a more efficient and rational exploitation of energy sources. This necessity has been reiterated in Italian Law 282/91 which assigns ENEA the task of providing technical and scientific support to the Ministry of the Environment. The aims, work schedule and financing of this task have been laid down in an environmental protection program whose main goals include: the protection and use rationalization of water supplies; the development of waste processing and disposal systems which incorporate energy and materials recovery systems; and the setting up of environmental monitoring networks. Within the framework of these activities, this paper reports on the management and organization aspects of five integrated projects which involve research efforts on: the reduction of the environmental impact of industrial activities; the characterization, status and dynamics of the environment; the interrelationships between environmental quality and the health of human populations; the effects of agricultural-industrial activities on global climate; the effects of human activities on the environmental quality of the Mediterranean Sea

Environmental Protection and Value Creation

Directory of Open Access Journals (Sweden)

Faizah Darus

2016-01-01

Full Text Available The managers of corporations can play a significant role to protect the natural environment. This study aims to examine the environmental disclosure of 200Shariah compliant companies for 2013 and the subsequent effect of such disclosure for the organizations. The results of content analyses of the annual reports revealed that managers from the Plantation industry disclosed more environmental information. The regression analysis revealed a significant relationship between environmental information provided and the subsequent value created for the organizations. The findings of the study can help managers to position better their environmental strategy to enhance the overall value of their organizations.

Role and importance of accounting and audit in corporate governance

Directory of Open Access Journals (Sweden)

Lovre Ivan

2014-01-01

Full Text Available The current economic crisis and the financial scandals of the early XXI century led to the discrediting and compromising the accounting and auditing profession. The assumption of efficient growth and development of a company is an introduction of corporate governance and protection of the interests of creditors. In order to regain public confidence in financial reporting, it is necessary to examine the role of accounting and auditing profession and align it with international standards. It is necessary to take into account The OECD Principles of Corporate Governance, which are accepted by all international financial and accounting organizations, with the aim of rehabilitation of confidence in the audit. Taking into account The OECD Principles, it becomes necessary for accounting and auditing practices to be directed towards the fulfillment of the basic role of protecting the interests of stakeholders and providing information for the functioning of the administration.

Nurses' participation in audit: a regional study.

Science.gov (United States)

Cheater, F M; Keane, M

1998-03-01

To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. Qualitative. Focus groups and interviews. Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. In total 99 audit leads/support staff in the region participated representing 89% of the primary health care audit groups, 80% of acute hospitals, 73% of community health services, and 59% of purchasers. Many audit groups remain medically dominated despite recent changes to their structure and organisation. The quality of interprofessional relations, the leadership style of the audit chair, and nurses' level of seniority, audit knowledge, and experience influenced whether groups reflected a multidisciplinary, rather than a doctor centred approach. Nurses were perceived to be enthusiastic supporters of audit, although their active participation in the process was considered substantially less than for doctors in acute and community health services. Practice nurses were increasingly being seen as the local audit enthusiasts in primary health care. Reported obstacles to nurses' participation in audit included hierarchical nurse and doctor relationships, lack of commitment from senior doctors and managers, poor organisational links between departments of quality and audit, work load pressures and lack of protected time, availability of practical support, and lack of knowledge and skills. Progress towards multidisciplinary audit was highly variable. The undisciplinary approach to audit was still common, particularly in acute services. Multidisciplinary audit was more successfully established in areas already predisposed towards teamworking or where nurses had high involvement in decision making. Audit support staff were viewed as having a key role in helping teams to adopt a

Audits of hazardous waste TSDFs let generators sleep easy

International Nuclear Information System (INIS)

Carr, F.H.

1990-01-01

Because of the increasingly strict enforcement of the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA) and the Resource Conservation and Recovery Act (RCRA), generators of hazardous waste are compelled to investigate the hazardous waste treatment, storage and disposal facility (TSDF) they use. This investigation must include an environmental and a financial audit. Simple audits may be performed by the hazardous waste generator, while more thorough ones such as those performed for groups of generators are more likely to be conducted by environmental consultants familiar with treatment, storage, and disposal techniques and the regulatory framework that guides them

Environmental Regulation and Food Safety: Studies of Protection ...

International Development Research Centre (IDRC) Digital Library (Canada)

Environmental Regulation and Food Safety: Studies of Protection and Protectionism. Book cover Environmental Regulation and Food Safety: Studies of Protection and Protectionism. Directeur(s) : Veena Jha. Maison(s) d'édition : Edward Elgar, IDRC. 1 janvier 2006. ISBN : 184542512X. 250 pages. e-ISBN : 155250185X.

Practical approach to environmental protection in the exploration and production industry

International Nuclear Information System (INIS)

Emmons, L.N.

1994-01-01

Environmental protection is a major issue throughout the world. Effective environmental protection techniques exist that are simple, creative, practical, and often cost effective. The cornerstone of cost effective environmental protection is an environmental management system. Various techniques are also available for reducing wastes, minimizing spills, remediating soils, reducing air emissions, and protecting groundwater and surface water in exploration and production operations

Environmental impact assessment and environmental audit in large-scale public infrastructure construction: the case of the Qinghai-Tibet Railway.

Science.gov (United States)

He, Guizhen; Zhang, Lei; Lu, Yonglong

2009-09-01

Large-scale public infrastructure projects have featured in China's modernization course since the early 1980s. During the early stages of China's rapid economic development, public attention focused on the economic and social impact of high-profile construction projects. In recent years, however, we have seen a shift in public concern toward the environmental and ecological effects of such projects, and today governments are required to provide valid environmental impact assessments prior to allowing large-scale construction. The official requirement for the monitoring of environmental conditions has led to an increased number of debates in recent years regarding the effectiveness of Environmental Impact Assessments (EIAs) and Governmental Environmental Audits (GEAs) as environmental safeguards in instances of large-scale construction. Although EIA and GEA are conducted by different institutions and have different goals and enforcement potential, these two practices can be closely related in terms of methodology. This article cites the construction of the Qinghai-Tibet Railway as an instance in which EIA and GEA offer complementary approaches to environmental impact management. This study concludes that the GEA approach can serve as an effective follow-up to the EIA and establishes that the EIA lays a base for conducting future GEAs. The relationship that emerges through a study of the Railway's construction calls for more deliberate institutional arrangements and cooperation if the two practices are to be used in concert to optimal effect.

Environmental situation in Austria. Sixth environmental control report

International Nuclear Information System (INIS)

Deweis, M.; Kaitna, M.

2001-01-01

This sixth environmental control report gives an overall picture of the situation of the environment in Austria for the period from 1997 to 2000. It emphasizes the areas of the Austrian environmental policy where significant improvements were achieved, such as the reduction of air pollutant emissions and the improvement of the quality of running waters. It also deals with problem areas such as transport, climate protection and renewable energy, where new solutions will have to be found within the framework of the Austrian and European environmental policies and already agreed upon strategies will have to be translated into daily practice. This environmental control report was written by experts of the Federal Environment Agency, which is an agency subordinate to the Federal Ministry for Agriculture, Forestry, Environment and Water Management, and which acquired independent status in the form of a limited company. The report gives comprehensive information on all aspects of environmental monitoring in Austria, with a huge amount of numerical, geographical and evaluated data. The report is structured by the following chapters: population and land use; air; global climate change; stratospheric ozone degradation; water; soil; forests; environmental protection; agriculture; traffic; industry; economic audit; waste; contaminated sites; energy; noise; secure handling of chemicals; plant-protective agents; gene technology; radioecology. Those chapters which are in the INIS subject scope, dealing with radioecology and ecological aspects of nuclear and non-nuclear energy are treated individually on analytical level for the INIS database. (a.n.)

EC Competition law and environmental protection

Energy Technology Data Exchange (ETDEWEB)

Rantala, M.

1996-12-31

Due to the increasing attention paid on environmental protection, by the European Community, the Member States and the consumers, undertakings are forced to adjust their policies to meet the new demands posed by public authorities and the market. This has an inevitable impact on competition. No matter how acceptable the goals were, the means are to be assessed also from the competition law point of view. The objective of this study is to analyze the situations where conflicts may take place, the main sources of research being the principles of law relating to the Treaty ,the judgements of the European Court of Justice, the Commission Decisions and other official documents of the Community as well as legal literature. This study classifies the Community and Member State instruments which are used for environmental protection into four categories. These are legislative, market-based, horizontal and financial supporting instruments. Undertakings` environmental practices, which are capable of affecting competition, are examined under Articles 85 and 86 EC, some attention being paid also to Article 90 EC. The touching points of competition policy and environmental protection in such cases are scrutinized under three headings. These are the two, in this case, most relevant public instruments, ie. legislative and market-based measures, and the voluntary actions of undertakings. (42 refs.)

Administrative and economic tools of environmental protection

OpenAIRE

Staničová, Anna

2010-01-01

This diploma thesis deals with administrative and economic instruments of environmental protection, which represent the most important groups of instruments of environmental protection. Administrative and economic instruments are means and methods that affect human behavior in relation to environment. The thesis is systematically divided into two main parts and each of them is subdivided into chapters and subchapters. The first part of the thesis is focused generally and provides overview of ...

Internal Audit Service | Internal Audit Service

Science.gov (United States)

their internal auditing function in the areas of professional excellence, quality of service and Students and teachers Media Internal Audit Service Navbar Toggle Home About the Staff Risk Assessment and Planning Internal Audit Process Search for Search Home The mission of the Fermilab Internal Audit Service

Manual of plant producers and services in environmental protection. Database in the field of environmental protection

International Nuclear Information System (INIS)

Serve, C.

1992-01-01

On the basis of an enquiry, the Stuttgart Chamber of Industry and Commerce produced a database of the services offered by regional and supraregional companies in the field of environmental protection. The data are presented in this manual, classified as follows: noise protection systems; sanitation systems and services; other systems and services. (orig.) [de

'Screening audit' as a quality assurance tool in good clinical practice compliant research environments.

Science.gov (United States)

Park, Sinyoung; Nam, Chung Mo; Park, Sejung; Noh, Yang Hee; Ahn, Cho Rong; Yu, Wan Sun; Kim, Bo Kyung; Kim, Seung Min; Kim, Jin Seok; Rha, Sun Young

2018-04-25

With the growing amount of clinical research, regulations and research ethics are becoming more stringent. This trend introduces a need for quality assurance measures for ensuring adherence to research ethics and human research protection beyond Institutional Review Board approval. Audits, one of the most effective tools for assessing quality assurance, are measures used to evaluate Good Clinical Practice (GCP) and protocol compliance in clinical research. However, they are laborious, time consuming, and require expertise. Therefore, we developed a simple auditing process (a screening audit) and evaluated its feasibility and effectiveness. The screening audit was developed using a routine audit checklist based on the Severance Hospital's Human Research Protection Program policies and procedures. The measure includes 20 questions, and results are summarized in five categories of audit findings. We analyzed 462 studies that were reviewed by the Severance Hospital Human Research Protection Center between 2013 and 2017. We retrospectively analyzed research characteristics, reply rate, audit findings, associated factors and post-screening audit compliance, etc. RESULTS: Investigator reply rates gradually increased, except for the first year (73% → 26% → 53% → 49% → 55%). The studies were graded as "critical," "major," "minor," and "not a finding" (11.9, 39.0, 42.9, and 6.3%, respectively), based on findings and number of deficiencies. The auditors' decisions showed fair agreement with weighted kappa values of 0.316, 0.339, and 0.373. Low-risk level studies, single center studies, and non-phase clinical research showed more prevalent frequencies of being "major" or "critical" (p = 0.002, audit grade (p audit results of post-screening audit compliance checks in "non-responding" and "critical" studies upon applying the screening audit. Our screening audit is a simple and effective way to assess overall GCP compliance by institutions and to

Organizational and legal mechanism of the environmental protection

Directory of Open Access Journals (Sweden)

А. П. Гетьман

2014-12-01

Full Text Available Organizational and legal mechanisms of environmental protection are defined by the author of the article as a mechanism of organization and system of activities of state executive power bodies and local self-government bodies in the field of environmental public relations arising in connection with environmental protection and environmental safety provision. The rules of administrative law are its legal basis, alongside with the norms of environmental law. The former designed to reflect the specifics of the subject, objects, subjects and principles of legal regulation of social relations in this area. The latter define common goals, objectives and functions of state public relations management nature.

Environmental Protection in Indian Country

Science.gov (United States)

EPA's efforts to protect human health and the environment of federally recognized Indian tribes by supporting implementation of federal environmental laws consistent with the federal trust responsibility, and the government-to-government relationship.

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

Directory of Open Access Journals (Sweden)

Erna Pasanda

2013-12-01

Full Text Available This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA. The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.

Performing a nuclear facility EMI audit

International Nuclear Information System (INIS)

White, D.R.J.

1993-01-01

This paper addresses several questions which may arise when performing a nuclear facility EMI audit. Among the issues addressed are how a nuclear electrical power plant can ensure that it has taken adequate EMC measures to protect it from hostile electromagnetic ambient environments, means by which these measures can be implemented with sufficient integrity and reliability, and how often an inspection or audit should be performed to assess the EMC measures. Means of assessing EMI hardening and effective control of aging effects are also discussed. 2 figs

Is the Eco Audit Ordinance an effective instrument for the protection of the environment?

International Nuclear Information System (INIS)

Hickmann, M.; Wasser, U.; Wolf, F.

1994-01-01

Mr. Adams' discussion of the Eco-Audit Ordinance needs to be supplemented to by pointed out that, different from producers, the gas and water utilities are excluded from a participation in this communal system as laid down by the current version of the Eco-Audit Ordinance. But utilities are welcomed to observe the introduction and practical implementation of the Eco-Audit System in active and constructive way. (orig.) [de

I and C security audit of nuclear facilities: implementation guide - TAFICS/IG/3

International Nuclear Information System (INIS)

2017-05-01

This document provides guidance to I and C Security audit team to prepare, plan, and execute security audit of Instrumentation and Control (I and C) systems at DAE's nuclear facilities, including I and C system development and manufacturing organisations. The audit is expected to check efficacy of I and C security program - plan, policies, procedures and controls - implemented at a nuclear facility to protect I and C systems from potential cyber attacks. The document contains detailed audit procedures, which specify the audit objectives, audit objects and audit methods for each element of I and C security described in implementation guides promulgated by TAFICS to all DAE Units. (author)

75 FR 60616 - Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice Standards...

Science.gov (United States)

2010-10-01

... Regarding Auditing, Attestation, and Related Professional Practice Standards Related To Brokers and Dealers... Oversight Board in the Dodd-Frank Wall Street Reform and Consumer Protection Act to establish auditing... 60617

76 FR 42706 - Amendment of Inspector General Operations & Reporting System Audit, Assignment, and Timesheet...

Science.gov (United States)

2011-07-19

... Operations & Reporting System Audit, Assignment, and Timesheet Files (EPA-42) AGENCY: Environmental... (IGOR) System Audit, Assignment, and Timesheet Files (EPA-42) to the Inspector General Enterprise Management System (IGEMS) Audit, Assignment, and Timesheet Modules. DATES: Effective Dates: Persons wishing...

Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

Directory of Open Access Journals (Sweden)

Linda Kusumaning Wedari

2015-01-01

Full Text Available This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect on the audit fees. Meanwhile, institutional ownership, diffused and blockholders institutional ownership do not significantly affect to the audit fees. However some of the control variables such as the number of wholly-owned subsidiaries, subsidiaries abroad, and audit quality have significant positive effect on audit fees, whereas leverage, loss and audit opinion have no significant effect on the audit fee.

Economic growth - environmental protection - quality of life

International Nuclear Information System (INIS)

Kumm, J.

1975-01-01

This is an investigation into the assumption that uncontrolled economic growth puts a burden on the natural environment and lowers the quality of life. This analysis of the natural, technical, economic, and social environment answers the following questions: 1) which development will production and consumption take up to the year 2000; 2) extent of environmental burden to be expected as a result thereof; 3) influence of needs and valid standard of values thus prevailing; 4) administrative measures for environmental policies; 5) influence of environmental policies on the quality of life; 6) possibility of economic growth while the natural environment is sufficiently protected at the same time. The man-environment model presented elucidates the interrelations between economic development and the natural and social environment; it checks the effectiveness of alternate environmental protection measures. (HP) [de

Clinical audit as a tool of continuous improvement of quality in radiology

International Nuclear Information System (INIS)

Horvathova, M.; Nikodemova, D.; Prikazska, M.

2008-01-01

Medical diagnosis and treatment including X -rays, nuclear medicine and radiotherapy , are the largest man-made sources of radiation exposure. The medical use of ionising radiation continues to expand, and is moving towards more complex procedures entailing higher exposures. Directive 97/43/EURATOM, on health protection of individuals against the dangers of ionizing radiation in relation to medical exposures acknowledged that medical practices using ionizing radiation are developing rapidly and that they are from a radiation protection point of view of regulatory concern. Our contribution summarizes the main recommendations of the Guidelines and the major problems of implementation of Clinical audits in Slovakia, which are: Incomplete national legislation for clinical audit; Methods of financing; Lack of formal framework of auditing; Poor understanding of the purpose and contents of clinical audits; Lack of criteria for the standards of good practices; Difficulty to employ sufficient number of auditors; Insufficient time available for auditors; Lack of specific training of auditors; Need of technological modernization of radiology equipment to meet quality standards. The need for harmonization of clinical audits has been recognized by all countries which replied to the questionnaire, including Slovakia and therefore it should be implemented in radiation protection regulations of Health ministry. (authors)

Clinical audit as a tool of continuous improvement of quality in radiology

International Nuclear Information System (INIS)

Horvathova, M.; Nikodemova, D.; Prikazska, M.

2009-01-01

Medical diagnosis and treatment including X -rays, nuclear medicine and radiotherapy , are the largest man-made sources of radiation exposure. The medical use of ionising radiation continues to expand, and is moving towards more complex procedures entailing higher exposures. Directive 97/43/EURATOM, on health protection of individuals against the dangers of ionizing radiation in relation to medical exposures acknowledged that medical practices using ionizing radiation are developing rapidly and that they are from a radiation protection point of view of regulatory concern. Our contribution summarizes the main recommendations of the Guidelines and the major problems of implementation of Clinical audits in Slovakia, which are: Incomplete national legislation for clinical audit; Methods of financing; Lack of formal framework of auditing; Poor understanding of the purpose and contents of clinical audits; Lack of criteria for the standards of good practices; Difficulty to employ sufficient number of auditors; Insufficient time available for auditors; Lack of specific training of auditors; Need of technological modernization of radiology equipment to meet quality standards. The need for harmonization of clinical audits has been recognized by all countries which replied to the questionnaire, including Slovakia and therefore it should be implemented in radiation protection regulations of Health ministry. (authors)

Audit

OpenAIRE

1991-01-01

Audit has long been a feature of good general practice. The literature is full of examples of audit by general practitioners and this Occasional Paper quotes many examples of audit which have produced valuable results. This chapter gives some advice to doctors wishing to audit their prescribing.

The Property Right and the Requirements of Environmental Protection

Directory of Open Access Journals (Sweden)

Vasilica NEGRUŢ

2014-11-01

Full Text Available The environmental protection has lately become an essential component of the concept of sustainable development, along with the economic, social and cultural components. Being an objective of public interest, the environmental protection and conservation are essential to ensure the habitat necessary for continuing the human existence. Considering this aspect, the limitation of ownership required by certain laws has both a social and moral justification, the environmental protection having a direct link with the level of public health, which is a value of national interest. The legal limits of the ownership are restrictions brought by the law, considering aspects regarding the general interest of society. In this article we intend to emphasize, on the analysis and comparison of legislation and case law, the nature of the relationship between ownership of property and environmental rights, as well as the limitations of property rights in favor of environmental protection. As a conclusion, the environmental easements meet a wide national and international recognition and guarantee, the holder of the property having to exercise it in the interest of the whole community, including the protection and conservation of the environment. At the same time, we must consider that the right to property and environment are fundamental rights guaranteed by the Romanian Constitution itself, which makes us conclude that they converge and mutually enrich across the fundamental duties as well.

Reports from the Bavarian Office for Environmental Protection (4)

International Nuclear Information System (INIS)

1991-01-01

This issue, No. 108, contains the 1990 annual report of the Bavarian Environmental Office, as well as contributions on the subjects of environmental protection, radiation protection, noise abatement, waste management and conservations. Several contributions have been recorded separately in this database. (BBR) [de

Aspects of audit. 4: Acceptability of audit.

OpenAIRE

Shaw, C D

1980-01-01

Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards revie...

Environmental protection and employment: the link for a worthwhile future

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-12-31

Driven by increasing environmental awareness as well as numerous environmental policy measures, the market for environmental goods has expanded over the last few years, bringing a growing number of jobs. A study of leading German economics research institutes shows that the employment effects of environmental protection have attained considerable dimensions, with nearly a million jobs in 1994 alone, with the service sector being the main beneficiary. And of particular importance: In terms of both population and economic performance, the new Laender are in a better position than the old Laender (the former FRG states) in respect of environmental jobs. In the new Laender important impulses towards creating and safeguarding jobs have emerged from environmental clean-up and development. The concern of this publication is not to promise a job-creation miracle by means of environmental protection alone. Nor is it a matter of legitimising environmental protection in terms of employment policy, for environmental protection does not require employment policy for legitimisation. Rather, the paper wants to provide up-to-date background information to point out the synergies between environmental and employment objectives. It also presents fields of activity which can be helpful to address both environmental and employment policy problems. I do hope that this study can provide some incentives for further action. (orig.)

Inequality, Environmental Protection and Growth

NARCIS (Netherlands)

Marsiliani, L.; Renstrom, T.I.

2000-01-01

Why do Scandinavian countries perform better in terms of environmental protection than other European Union countries? In this paper, we explore the hypothesis that societies characterised by low income inequality (such as the nordic European countries) generate political-economic equilibria where

FASSET - An European project for environmental protection

International Nuclear Information System (INIS)

Bruchertseifer, F.

2003-01-01

The European research project ''FASSET'' (Framework ASSessment of Enviromental ImpacT) will provide a framework of the environmental impact of the effects of ionising radiation and will identify protection aims for the environmental protection. This project represent a collaboration of different organisations from the European community: Sweden, Norway, Finland, Great Britain, Spain, France and Germany. The German participants are the GSF-research centre for environment and health and the German radiation protection office. The project is founded by the 5 th EC research programme. The existing national and international radiation protection regulations are focused to the humans. Other species, like plants and animals, are protected indirectly, if their habitat are close to urban areas or they represent a part of the food chain. The ICRP position ''if the man is protected, nature is protected as well'' is now under reconsideration by a ICRP-Taskgroup. The identification of perilled real reference organism by the FASSET-project is an working tool for the definition of the protection aims. For that purpose the project is divided into three working packages: dosimetry, exposure pathways and effects. Another working package is responsible for the developing of the concept using the results provided by the other working packages. (orig.)

The role and the place of marketing audit in the marketing strategic planning

OpenAIRE

Iuliana CETINĂ; Ionel DUNITRU; Violeta RĂDULESCU

2010-01-01

During the strategic planning activity process, a very important step is to conduct internal and external audit. Marketing audit is not an isolated process within the organization; it is a component of the management audit assessing the impact of environmental factors on all activities of the organization. Marketing Audit is considered by many authors only an analysis of internal and external environment of the organization. In the development and substantiat...

Legal protection in French environmental law

International Nuclear Information System (INIS)

Fromont, M.

1983-01-01

The author presents a comparison of the French and the Federal German legal provisions providing for preliminary legal protection in connection with proceedings where protection of the environment is involved. The author also discusses proceedings in contentious administrative matters in connection with the licensing of the construction and operation of nuclear power plants, as well as the protection of the laws in subject matters concerning airborne pollution control and environmental protection in general. One of the most outstanding different features is the fact that in legal proceedings on administrative matters in France, protection of the existing legal system is the main issue rather than the protection of individual rights, as is the case in the Fed. Republic of Germany. (HP) [de

Audit pricing and nature of controlling shareholders: Evidence from France

Directory of Open Access Journals (Sweden)

Chiraz Ben Ali

2013-03-01

Full Text Available This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from minority shareholders and profit from private benefits of control. However, this agency conflict has been rarely studied, as the most commonly assumed agency conflict occurs between managers and shareholders. Using an audit fee model derived from Simunic (1980, we study the impact of the nature of controlling shareholders on audit fees in French listed firms. Our results show: (1 a negative relationship between audit fees and government shareholdings; (2 a positive relationship between audit fees and institutional shareholdings; and (3 no relationship between audit fees and family shareholdings. These results illustrate the mixed effects of the nature of ownership on audit fees.

The probable effect of integrated reporting on audit quality

Directory of Open Access Journals (Sweden)

Tamer A. El Nashar

2016-06-01

Full Text Available This paper examines a probable effect of integrated reporting on improving the audit quality of organizations. I correlate the hypothesis of this paper in relation to the current trends of protecting the economies, the financial markets and the societies. I predict an improvement of the audit quality, as a result to an estimated percentage of organizations’ reliance on the integrated reporting in their accountability perspective. I used a decision tree and a Bayes’ theorem approach, to predict the probabilities of the significant effect on improving the auditing quality. I find the overall result of this paper, indicates that the probability of organizations to rely on the integrated reporting by a significant percentage, predicts also a significant improvement in audit quality.

Exploring audit assistants decision to leave the audit profession

OpenAIRE

Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine

2017-01-01

Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and de...

The genesis of an ‘interesting’ and important social and environmental accounting conversation: Celebrating the contribution of professor David Owen to social and environmental accounting and auditing (SEAA) research and practice

NARCIS (Netherlands)

O'Dwyer, B.

2011-01-01

This paper reflects on the nature of ‘interesting’ research in the context of the contributions Professor David Owen has made to the social and environmental accounting and auditing (SEAA) research field over his academic career. The paper reviews some of Professor Owen's key research themes and

THE PLACE OF ENVIRONMENTAL PROTECTION IN THE ...

African Journals Online (AJOL)

GTP to advocate better environmental protection in the country in the years ..... energy sector implies, inter alia, using clean energy such as solar and wind ..... accelerate growth; creating the balance between economic development and .... Establishment Proclamation No 575, and Radiation Protection Proclamation No 571.

Human Rights and the Environmental Protection: The Naïveté in Environmental Culture

Directory of Open Access Journals (Sweden)

Made Adhitya Anggriawan Wisadha

2018-05-01

Full Text Available There are growing trends in the human rights to substantially extend the values to protect the environment or moreover to welcome the ideas of the rights to environment, not to mention the rights of environment. The purpose is to inclusively embrace the environmental problems wherein the humanity challenges posited on, but this agenda may leave a room of doubt how far the human rights body can address the environmental destruction as it needs the interplay of culture and environmental ethics to promoting such concepts. Therefore, this paper aims to identify the justification of how human rights in the environmental protection in the contemporary discourse are bringing to light, as many current cases attempt to linkage the environmental approach to the human rights instrument, such as the rights to life, healthy environment, and intergenerational equity. To analyse further, the theoretical framework in this paper will be explicated by environmental culture paradigm which illustrates the egalitarian concept between human and environment to elicit the clear thoughts of how human rights is naïve to protect the environment. This article will firstly depict the human rights and the environmental protection discourse and then, explore the naïveté narratives of environmental culture about the ecological crisis roots that are fundamentally anthropogenic, as to reflect the ground realities how this nexus will play out. Finally, this paper found the moral justification per se relies on the effort of elaborating the human prudence in their relationship with nature, albeit bringing the naïveté.

Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas, Jonas Mackevičius

2014-02-01

Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided

METHODOLOGY OF THE AUDIT OF ENVIRONMENTAL MANAGEMENT OF THE WETLANDSOF PERÚ WTHIN THE FRAMEWORK OF THE RAMSAR CONVENTION

OpenAIRE

Mogrovejo Espinoza, Martín Edmundo

2014-01-01

The study formulates how the technical/operative alignments of the Ramsar Convention facilitate the implementation of the environmental and audit management methodology of the wetlands of Peru. It’s an investigation on an explanatory level, developed in a sample of five wetlands: Reserva Nacional de Paracas (Ica), Refugio de Vida Silvestre Los Pantanos de Villa (Lima), Santuario Nacional Lagunas de Mejia (Arequipa), Santuario Nacional Manglares de Tumbes (Tumbes) y Reserva Nacional Junín ( Ju...

PESTEL Model Analysis and Legal Guarantee of Tourism Environmental Protection in China

Science.gov (United States)

Zhiyong, Xian

2017-08-01

On the basis of summarizing the general situation of tourism environmental protection in China, this paper analyses the macro factors of tourism environmental protection by using PESTEL model. On this basis, this paper explores the improvement paths of tourism environmental protection based on PESTEL model. Finally, it puts forward the legal guarantee suggestion of tourism environment protection.

Recent developments in environmental protection in India: Pollution control

Energy Technology Data Exchange (ETDEWEB)

Govind, H [NOIDA, Disst, Ghaziabad, Pin (IN)

1989-01-01

In India, pollution and environmental degradation have reached alarming dimensions due to poverty, deforestation, industrial development without adequate environmental safeguards, and sheer greed. Fortunately, public concern, rooted in the country's past, has revived. Major pollutants and critically affected areas have been identified. Pollution control of water, air and land has been established by both official and private organizations and the work on environmental protection is steadily growing. The Ganga purification plan is a representative case study. Poverty alleviation is a long-term process. It is India's major problem and is being tackled with help from private enterprise and by international assistance. Simultaneously environmental protection through pollution control is also receiving administrative and legislative support and fiscal assistance through direct and indirect tax incentives. The country's courts are rendering valuable help to environmentalists by pronouncing far-reaching decisions in public-interest litigation. To boost the existing environment-protection movement, greater emphasis is urgently needed for environmental education, peoples' participation, population control, and cost-effective pollution control measures.

National environmental protection in the Internal Market

International Nuclear Information System (INIS)

Middeke, A.

1994-01-01

In consideration of the awful ecological situation, the further development of environmental protection is the task of the Community institutions and the individual member states. The environmentalists advance this improvement by increasingly setting further protectionist measures within their power, such as those already existing in other member states or those community established. The legally motivated environment protection measures of individual member states could create a non-tariff trade barrier between member states; business and industry situated there must adapted to the environmental conditions of the particular member state, if they wish to launch their product in that state. These safeguard clauses, concerning environmental law are of different nature, are thoroughly analysed and systematized by the author. The thesis gives priority to Article 100A, paragraph 4 and 5, and to Article 130T or 130R, paragraph 2, subparagraph 2, which has recently been introduced by the Treaty of Maastricht for the European Union. These articles are represented concerning their substantive and adjective requirements and are critically reviewed. Problems that have arisen in the course of the review are dealt with dogmatically and are discussed at length. The problems of national discrimination and the consideration of fundamental rights in the Community law are treated as well as the mixture of competences in the environmental law of the Community or the options on legal protection against national environmental acts, which can be made use of by Community institutions and by member states. (orig./HP) [de

Final report of the UMTRA independent technical review of TAC audit programs

International Nuclear Information System (INIS)

1994-10-01

This report details the findings of an Independent Technical Review (ITR) of practices and procedures for the Uranium Mill Tailings Remedial Action (UMTRA) Project audit program. The audit program is conducted by Jacobs Engineering Group Inc., the Technical Assistance Contractor (TAC) for the UMTRA Project. The purpose of the ITR was to ensure that the TAC audit program is effective and is conducted efficiently. The ITR was conducted from May 16-20, 1994. A review team observed audit practices in the field, reviewed the TAC audit program's documentation, and discussed the program with TAC staff and management. The format of this report has been developed around EPA guidelines; they comprise most of the major section headings. Each section begins by identifying the criteria that the TAC program is measured against, then describing the approach used by the ITR team to measure each TAC audit program against the criteria. An assessment of each type of audit is then summarized for each component in the following order: Radiological audit summary; Health and safety audit summary; Environmental audit summary; Quality assurance audit summary

Environmental improvement with additional instruments for environmental protection in port areas

OpenAIRE

MARINSKI, Jordan; FLOQI, Tania; DROUMEVA, Gergana; BRANCA, Tatiana; VATRALOVA, Albena

2012-01-01

Abstract1. The context analysis of environmental situation in Corridor8 ports shows growing sensibility of the management authorities to the environmental issues and objective difficulties for development of appropriate environmental policies due to the following reasons: the complex legislation which has not found yet the balance between the business interests in sea transport and the environment protection and poor enforcement of the regulations. In order to mitigate the negative impact of ...

Radiological Protection and Environmental Monitoring in Bolivia

International Nuclear Information System (INIS)

MartInez Pacheco, J.

1979-01-01

The paper describes the main activities of the Department of Radiological Protection, Nuclear Energy Commission of Bolivia. The following topics are covered: organization, environmental control of air, water, milk and plants, personal dosimetry, instrumentation and calibration, protection in uranium mines. Standard setting and international cooperation aspects are also presented

10 CFR 501.14 - Notice to Environmental Protection Agency.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Notice to Environmental Protection Agency. 501.14 Section 501.14 Energy DEPARTMENT OF ENERGY (CONTINUED) ALTERNATE FUELS ADMINISTRATIVE PROCEDURES AND SANCTIONS General Provisions § 501.14 Notice to Environmental Protection Agency. A copy of any proposed rule or order that imposes a prohibition, order that...

Water power and environmental protection

International Nuclear Information System (INIS)

Anshelm, J.

1992-01-01

This study illuminates the first large environmental debate after World War 2: the struggle against the harnessing of the northern Swedish rivers. The fascinating question is raised of how it was possible for an unparliamentary environmental protection movement to make itself heard, and influence the Swedish energy policy, though their arguments were contrary to the outspoken interests of the industry, the trade unions, and the social democratic government. This was the more fascinating because the values the opinion stressed wore of ethic, esthetic, biological, and conservation economical nature

Economic factor environmental protection. Extending analysis according to environmental protection and innovation; Wirtschaftsfaktor Umweltschutz. Vertiefende Analyse zu Umweltschutz und Innovation

Energy Technology Data Exchange (ETDEWEB)

Edler, Dietmar [Deutsches Institut fuer Wirtschaftsforschung, Berlin (Germany); Blazejczak, Juergen [Deutsches Institut fuer Wirtschaftsforschung, Berlin (Germany); Fachhochschule Merseburg (Germany); Walz, Rainer [Fraunhofer Institut fuer Innovations- und Systemforschung (FhG ISI), Karlsruhe (DE)] (and others)

2007-06-15

Within the bounds of a research project, the authors of the contribution under consideration report on an extending analysis according to environmental protection and innovation. The stocktaking and evaluation of more important documents prove that despite the differences in the estimation of individual ranges an international consent insists according to central ecological challenges on global level. The consent covers the following target areas: Climate protection, preservation of the biological variety, water supply including waste water disposal and water protection, health protection. It is to be expected that in the next decades its validity will keep these ecological challenges although defusing or new environmental problems may result in single areas. It is to be expected that due to the world-wide economic development some emphasis of important ecological challenges will shift gradually to developing countries, in particular China and India.

Management information systems for environmental compliance activities

Energy Technology Data Exchange (ETDEWEB)

1990-04-23

The Department of Energy (DOE) is subject to Federal and state laws designed to protect against threats to public health and the environment. The purpose of this audit was to determine whether the Department had developed adequate information systems for tracking and reporting on the status of its compliance with these laws. Systems used for prioritizing and budgeting for environmental activities are being addressed in a separate review.

Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

Environmental Protection Implementation Plan, November 9, 1991--November 9, 1992

International Nuclear Information System (INIS)

Latham, A.R.; Evans, R.B.

1991-11-01

DOE Order 5400.1, ''General Environmental Protection Program,'' established environmental protection program requirements, authorities, and responsibilities to assure that the Department of Energy (DOE) operations are in compliance with applicable federal, state, and local environmental protection laws and regulations, executive orders, and internal department policies. Chapter 3 of DOE Order 5400.1 required that each field organization prepare a plan for implementing the requirements of this order by no later than November 9, 1989, and update the plan annually. Therefore, the Department of Energy/Field Office, Nevada (DOE/NV) has prepared this second annual update of its Environmental Protection Implementation Plan (EPIP). The Order and corresponding guidances also require estimated budgetary resources necessary for implementation of the Order be identified in the Environmental Protection Implementation Plan. To satisfy this requirement, the estimated costs to effectuate necessary changes in existing programs or processes and to institute new programs or processes for compliance with the Order are provided in the following sections of this plan. The DOE/NV Assistant Manager for Operations (AMO), in consultation with other organizations responsible for line management of plan implementation, is responsible for annual plan revisions. 7 figs

Protected areas for environmental sustainability in Nigeria | Imasuen ...

African Journals Online (AJOL)

This paper is focused on protected areas for environmental sustainability in Nigeria. It has examined what protected areas are the meaning, especially as defined by the International Union for the Conservation of Nature (IUCN). A thorough investigation was done to identify the areas that were and are still protected in ...

Environmental management of works in pipelines at natural protected areas; Gestao ambiental em obras de faixas de dutos nas areas naturais protegidas

Energy Technology Data Exchange (ETDEWEB)

Raul, Vanderlei Lourenco; Alves, Anibal Jose Constantino; Martini, Andrea Dietrich; Lima, Silvia Ferreira de; Campos, Cleber Lucio dos Santos; Ozorio, Tarcisio Faria; Melo Neto, Joao Evangelista de [PETROBRAS Transporte S. A. (TRANSPETRO), Rio de Janeiro, RJ (Brazil)

2008-07-01

The TRANSPETRO pipeway in the State of Sao Paulo crosses different scenarios, including Permanent Preservation Areas and Conservation Units, as the Parque Estadual da Serra do Mar - PESM, which contains the most extensive Mata Atlantica fragment, with more than 315,000 hectares. The rigor of environmental organisms imposes a number of extra conditions to critical points to be considered in activities with interference in the conservation unit. It was studied the case of thirty two kilometer pipeline substitution of OSBAT pipeway, in the Sao Sebastiao city, in the area covered by the PESM, to know the effective of environmental controls adopted. It was able to analyze the results about the application of management instruments at different levels, including independent external audit, audit of the Company that realized the work activities and audit of the own specialized people of TRANSPETRO and PETROBRAS. (author)

Regulation and decision-making in environmental radiation protection

International Nuclear Information System (INIS)

Larsson, C.M.

2004-01-01

The EC-funded project FASSET (Framework for Assessment of Environmental impact), which completed in 2003, has developed an assessment framework for evaluating the environmental impact of ionising radiation on biota in natural ecosystems. The FASSET framework comprises: source characterisation and initial hazard analysis; ecosystem description and selection of reference organisms (ca 30, with defined geometry and life history); exposure analysis, including conversion of input data to external and internal radionuclide concentrations, and subsequent conversion to dose rates; effects analysis, supported by an effects database; and, guidance for interpretation. The framework provides practical and scientific support to the international development of recommendations for radiological protection of the environment through the International Commission on Radiological Protection (cf. ICRP Publication 91). However, on the basis of experiences from FASSET and other recent developments, it can be concluded that there are challenges remaining before environmental radiological protection can be seen as a natural component of general environmental protection. The major future challenge is the development of an integrated approach where decision-making can be guided by sound scientific judgements. This requires, inter alia, filling in gaps in basic knowledge of relevance to assessment and protection, through targeted experimental, theoretical (including expert judgements) and real case studies; development of risk characterisation methodologies, based on both theoretical and experimental studies; development of screening standards, where appropriate; development of user-friendly assessment tools; and stakeholder involvement, including development of supporting communication strategies. A new EC-funded project, ERICA (Environmental Risk from Ionising Contaminants: Assessment and management), has recently started. The project has four operational work packages, being devoted to

Uranium Mill Tailings Remedial Action Project Environmental Protection Implementation Plan

International Nuclear Information System (INIS)

Vollmer, A.T.

1993-10-01

The Uranium Mill Tailings Remedial Action (UMTRA) Project Environmental Protection Implementation Plan (EPIP) has been prepared in accordance with the requirements of the US Department of Energy (DOE) Order 5400.1. The UMTRA EPIP covers the time period of November 9, 1993, through November 8, 1994. It will be updated annually. Its purpose is to provide management direction to ensure that the UMTRA Project is operated and managed in a manner that will protect, maintain, and where necessary, restore environmental quality, minimize potential threats to public health and the environment, and comply with environmental regulations and DOE policies. Contents of this report are: (1) general description of the UMTRA project environmental protection program; (2) notifications; (3) planning and reporting; (4) special programs; (5) environmental monitoring programs; (6) quality assurance and data verification; and (7) references

Uranium Mill Tailings Remedial Action Project Environmental Protection Implementation Plan

Energy Technology Data Exchange (ETDEWEB)

Vollmer, A.T.

1993-10-01

The Uranium Mill Tailings Remedial Action (UMTRA) Project Environmental Protection Implementation Plan (EPIP) has been prepared in accordance with the requirements of the US Department of Energy (DOE) Order 5400.1. The UMTRA EPIP covers the time period of November 9, 1993, through November 8, 1994. It will be updated annually. Its purpose is to provide management direction to ensure that the UMTRA Project is operated and managed in a manner that will protect, maintain, and where necessary, restore environmental quality, minimize potential threats to public health and the environment, and comply with environmental regulations and DOE policies. Contents of this report are: (1) general description of the UMTRA project environmental protection program; (2) notifications; (3) planning and reporting; (4) special programs; (5) environmental monitoring programs; (6) quality assurance and data verification; and (7) references.

Ethical foundations of environmental radiological protection.

Science.gov (United States)

Oughton, D H

2016-06-01

Assessing the potential ecological impact of ionising radiation raises a number of ethical questions. These include fundamental questions such as what exactly constitutes harming the environment, and how the environment should be valued, as well as links to political protection principles such as sustainability and biodiversity. Starting from developments within ecological risk assessment, this paper summarises some of the ethical issues concerning the protection of the environment from radiation. Chapter 2 gives a brief overview of different philosophical and cultural world views on valuing the environment in a context of radiation risk. Chapter 3 addresses some recent challenges to proposed environmental protection frameworks, including practical applications following the Chernobyl and Fukushima accidents, and some scientific developments such as the ecosystem approach. Finally, Chapter 4 offers some recommendations on how ethical evaluation can help produce a more robust and transparent approach to the protection of the environment. In conclusion, there is a need for a holistic evaluation of the environmental impacts of ionising radiation that not only considers the direct consequences on the health of humans and non-human species, but also the more complex social, ethical, and economic consequences of both human and non-human exposures. © The International Society for Prosthetics and Orthotics.

The future of environmental protection: A U.S. regulator's perspective

International Nuclear Information System (INIS)

Dicus, G.J.

2002-01-01

The U.S. has the largest number of nuclear installations of any country in the world. This puts us at an extreme end of the spectrum. As a result, I have touched on many issues relative to environmental protection. Therefore in summary, let me list these issues: Before moving ahead, look at what has been done thus far. Executive policy and a national regulatory infrastructure. - Environmental Impact Statements. - Environmental Justice. Standards determined by law or courts. Consultation with other national agencies and countries. Improving the timetable for issuing regulations and supporting guidance. Improved communications and training of staff. Transparency and flexibility throughout the regulatory process. Differences in regulatory approaches are OK, as long as the end result is to achieve sound national environmental and public health and safety policy. I believe that this series of conferences represents an excellent opportunity to come to resolution about the future of environmental regulations and policies. Having this information will assist us in harmonizing any proposed recommendation(s) for radiological protection of the environment involving commodities containing radioactive materials or unrestricted release of slightly radioactive materials by using the existing environmental radiation protection framework as a starting point. Doing so in an open, encompassing manner will, in my opinion, go a long way towards resolving some of the current controversies about radiation protection standards in the U.S., as well as around the world, with the desirable end result of increasing public confidence in our environmental radiation protection programs. (author)

A survey to assess audit mechanisms practised by skeletal reporting radiographers

International Nuclear Information System (INIS)

Jones, H.C.; Manning, D.

2008-01-01

Purpose: This study investigates the role of plain film reporting radiographers and the methods they employ to evaluate the quality of their performance. Method: The survey was conducted in 2003. Questionnaires were sent, via the universities, to radiographers who had registered on a post-graduate musculoskeletal image interpretation course at a University in England since their introduction (9 years earlier). Results: The response rate was 37% (n = 112). Sixty-four percent of the trained reporting radiographers surveyed are creating independent reports on musculoskeletal images and an additional 15% contribute to a double reporting system. Twenty-one percent of the reporting radiographers in this study are not undertaking audit of their practice. Of the 79% who are participating in audit programmes the variety of methods being used are widespread. In order to protect against litigation, 19% of reporting radiographers have a portfolio of evidence supporting their competency; 71% have a specific job description for their advanced role; 73% of reporting radiographers are members of a trade union; and 82% of reporting radiographers work to a departmental protocol. Conclusion: The majority of reporting radiographers are participating in some form of audit. However, it is imperative that the sizeable minority who are not should initiate this process promptly. It is important that national standards are set so that these audit processes become embedded into practice for the protection of both the patient and radiographer. The inconsistency shown with regard to audit processes and protection against litigation suggests that further clarification is required from the professional bodies

A survey to assess audit mechanisms practised by skeletal reporting radiographers

Energy Technology Data Exchange (ETDEWEB)

Jones, H.C. [Directorate of Radiology, Royal Liverpool University Hospital Trust, Prescot Street, Liverpool L7 8XP (United Kingdom)], E-mail: helen.jones@rlbuht.nhs.uk; Manning, D. [School of Medical Imaging Sciences, St. Martin' s College, Lancaster LA1 3JD (United Kingdom)

2008-08-15

Purpose: This study investigates the role of plain film reporting radiographers and the methods they employ to evaluate the quality of their performance. Method: The survey was conducted in 2003. Questionnaires were sent, via the universities, to radiographers who had registered on a post-graduate musculoskeletal image interpretation course at a University in England since their introduction (9 years earlier). Results: The response rate was 37% (n = 112). Sixty-four percent of the trained reporting radiographers surveyed are creating independent reports on musculoskeletal images and an additional 15% contribute to a double reporting system. Twenty-one percent of the reporting radiographers in this study are not undertaking audit of their practice. Of the 79% who are participating in audit programmes the variety of methods being used are widespread. In order to protect against litigation, 19% of reporting radiographers have a portfolio of evidence supporting their competency; 71% have a specific job description for their advanced role; 73% of reporting radiographers are members of a trade union; and 82% of reporting radiographers work to a departmental protocol. Conclusion: The majority of reporting radiographers are participating in some form of audit. However, it is imperative that the sizeable minority who are not should initiate this process promptly. It is important that national standards are set so that these audit processes become embedded into practice for the protection of both the patient and radiographer. The inconsistency shown with regard to audit processes and protection against litigation suggests that further clarification is required from the professional bodies.

Environmental Protection Agency - EPA Pub Central

Data.gov (United States)

U.S. Environmental Protection Agency — PubMed Central (PMC) is a full-text, online archive of journal literature operated by the National Library of Medicine. The EPA is using PMC to permanently preserve...

Economic factor environmental protection. Productivity of the German environmental and climate protection industry in international competition; Wirtschaftsfaktor Umweltschutz. Leistungsfaehigkeit der deutschen Umwelt- und Klimaschutzwirtschaft im internationalen Vergleich

Energy Technology Data Exchange (ETDEWEB)

Legler, Harald; Krawczyk, Olaf [Niedersaechsisches Institut fuer Wirtschaftsforschung (NIW), Hannover (Germany); Walz, Rainer; Eichhammer, Wolfgang; Frietsch, Rainer [Fraunhofer Institut fuer System- und Innovationsforschung (ISI), Karlsruhe (Germany)

2006-05-15

The analysis on the economic factor environment and the German environmental industry on international competition is faced to methodological limits, since the environmental industry does not present itself as an homogeneous sector. The study is organized in the following chapters: introduction - the importance of environmental industry; classification of environmental and climate protection industry; productivity volume and production structure; international competition for potential environmental protection products; environmental protection industry and innovative performance. Integrated environmental solutions are of increasing significance, avoiding emissions and products and production process from beginning on. All known forecast indicate an expansive market development. In addition the rising prices for crude oil may push the search for innovative solutions to substitute fossil energy sources. The environmental industry should look for globally transferable solutions in order to promote global sustainable growth.

Thermal power stations and environmental protection

International Nuclear Information System (INIS)

Gerking, E.

1975-01-01

In this book, the advantages of an optimum cooling concept for waters are compared with the disadvantages of an uncontrolled thermal pollution of waters by waste waters from thermal power plants. The book focuses on the problem of the cost of measures for environmental protection which has not yet received a detailed and complete treatment. The author suggests that perfectionist solutions and superfluos measures be abandoned in favour of a far-reaching, efficient environmental protection concept with a low expenditure of fuel and capital. A detailed treatment is given to false conclusions in the present estimations of the effects of thermal pollution of the waters and to the advantages of freshwater cooling and cooling in general. Also discussed are immission problems and attempts at their solution. (ORU/AK) [de

Are joint audits a proper instrument for increased audit quality?

OpenAIRE

Velte, Patrick; Azibi, Jamel

2015-01-01

Joint audits are recently controversial discussed to increase audit quality and decrease Audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is stillcontroversial. Then, the main results of empirical research on joint audit are focused. A clear po...

40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

Science.gov (United States)

2010-07-01

... that a single audit provides Federal agencies with information and assurance they need to carry out... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Audit Requirements for State and Local... AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Pt. 31, App. A Appendix A to Part 31—Audit Requirements for State...

International viewpoints on environmental protection: goals and methods

International Nuclear Information System (INIS)

Johnston, P.A.; Carroll, S.; Stephenson, A.D.; Stringer, R.L.; Santillo, D.

1996-01-01

Environmental protection of natural ecosystems against the effects of radiation has been largely predicated upon human radiological protection regimes. It has been explicitly assumed that if human populations are adequately protected then this will also confer protection to other species at the population level and hence to the 'environment'. Accordingly, non-human organisms have principally been incorporated into regulatory and assessment frameworks in recognition of their role as part of diverse critical pathways of radionuclide transfer to human populations. Hence, the utility of these non-human organisms in assessing hazards to ecosystems is strictly limited since their selection for monitoring purposes relates more to human perspectives than to their role and importance in natural ecosystems. By contrast, a multispecies ecosystem level approach should work on the basis of selecting 'keystone' species and evaluating the effects of radiation upon natural ecosystem dynamics. This would accommodate the full range of sub-lethal effects, differential life-stage sensitivity, reproductive sensitivity and interspecific interactions. While such an approach would undoubtedly improve the current situation, experience from chemical ecotoxicology suggests that the selection and verification of suitable endpoints will prove difficult beyond an organismal level. Thus, a regulatory regime based upon this approach is almost certain to be less than effective at protecting the environment. The precautionary approach to environmental protection has largely grown from an awareness of the limitations of ecotoxicological studies and protocols. This paper, therefore, considers the need for application of such an approach in relation to environmental protection requirements of the nuclear industry

THE ROLE AND THE PLACE OF MARKETING AUDIT IN THE MARKETING STRATEGIC PLANNING

Directory of Open Access Journals (Sweden)

Iuliana CETINĂ

2010-12-01

Full Text Available During the strategic planning activity process, a very important step is to conduct internal and external audit. Marketing audit is not an isolated process within the organization; it is a component of the management audit assessing the impact of environmental factors on all activities of the organization. Marketing Audit is considered by many authors only an analysis of internal and external environment of the organization. In the development and substantiation of marketing strategy, marketing audit is set in the strategic marketing planning, which shows that it is an assessment tool and control and, at the same time, a way of the strategy implementation. The audit marketing is therefore part of the organization's strategic marketing plan.

An Environmental Management Model of Thermal Waters in Entre Ríos Province, Argentina

Science.gov (United States)

Pablo, Mársico Daniel; Luís, Díaz Eduardo; Ivana, Zecca; Oscar, Dallacosta; Antonio, Paz-González

2015-04-01

Deep exploratory drillings, i.e. those with more than 500 meters depth, have been performed in the Entre Ríos province, Argentina, in order to ascertain the presence of thermal water. Drilling began in 1994, and until now there have been 18 polls with very variable results in terms of mineralization, resource flow, and temperature. The aim of this study was to present a management model, which should allow operators of thermal complexes to further develop procedures for safeguarding the biodiversity of the ecosystems involved, both during exploration and exploitation activities. The environmental management Plan proposed is constituted by a set of technical procedures that are formulated and should be performed during the stages of exploration and exploitation of the resource, and consists of: environmental monitoring, environmental audit, public information and contingency programs. This Plan describes the measures and proposals aimed at protecting environmental quality in the area of influence of a thermal complex project, ensuring that its execution remains environmentally responsibly, and allowing implementation of specific actions to prevent or correct environmental impacts, as predicted in the evaluation of the Environmental Program. The audit of environmental impact includes and takes into account natural factors, such as water, soil, atmosphere, flora and fauna, and also cultural factors. The technical audit Plan was prepared in order to get a systematic structure and organization of the verification process, and also with regard to document the degree of implementation of the proposed mitigation measures. Finally, an environmental contingency program was implemented, and its objective was to consider the safeguarding of life and its natural environment. Thus, a guide has been developed with the main actions to be taken on a contingency, since forecast increases the efficiency of the response. The methodology developed here was adopted as the procedure

Separation from the budget of the Republic of Serbia environmental protection

Directory of Open Access Journals (Sweden)

Dašić Boban

2017-01-01

Full Text Available The term 'budget' has international significance for national income and expenditure plan and used by most countries in the world. Symbolizes the bag Minister of Finance by the same 'opening' during the presentation to parliament plan of government revenues and expenditures. The main sources of environmental financing in the Republic of Serbia, the State Budget and fee income. Elements of the system of financing environmental regulations are defined in different areas. To collect data on the financing of environmental protection at the national level the fundamental importance of the Agency for Environmental Protection. The environment must have a much higher priority than it currently has in Serbia. Environmental protection is one of the most important activities of the company, it impinges on all aspects of people's daily lives. The analysis of economic instruments in environmental protection is very important, because it shows how much this activity is effectively implemented at the state and local level.

 Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas

2014-04-01

Full Text Available  Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed frame-work for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehen-sive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided.

Environmental protection in actual circumstances of EPS recovery

International Nuclear Information System (INIS)

Gavrilovic, M.

2002-01-01

The paper presents a brief summary of the state of environmental protection in the vicinity of Electric Power Industry of Serbia (EPS) power facilities, both when economy of FR Yugoslavia (FRY) was at an acceptable level and the current situation resulting from a drastic decline of economic power of country and EPS itself, from unfavourable political development from the past period, from the sanctions imposed by UN Security Council, from a prolonged isolation from modern courses worldwide as well as from bombing of facilities during NATO aggression against Yugoslavia. The paper is focused on the analysis of the possibilities of taking certain activities aimed at environmental protection under expected realistic circumstances of EPS recovery and its further development, in accordance with the overall economic recovery and development of the country, and to estimate the price of all environmental protection measures which, would otherwise have been realised in the course of the past period if sanctions of UN Security Council have not been imposed on FR Yugoslavia. (author)

TLD audit in radiotherapy in the Czech Republic

International Nuclear Information System (INIS)

Kroutilikova, D.; Zackova, H.; Judas, L.

1998-01-01

National Radiation Protection Institute in Prague organizes the TLD audit. The aim of the TLD postal audit is to provide control of the clinical dosimetry in the Czech Republic for purposes of state supervision in radiotherapy, to investigate and to reduce uncertainties involved in the measurements of absorbed dose and to improve consistency in dose determination in the regional radiotherapy centers. TLD audit covers absorbed dose measurements under reference conditions for 60 Co and 137 Cs beams, high-energy X-ray and electron beams of of linear accelerators and betatrons. The thermo-luminescence dosemeters are sent regularly to all radiotherapy centers. Absorbed dose measures by the TLD is compared to absorbed dose stated by radiotherapy center. Encapsulated LiF:Mg, Ti powder is used for the measurement. Deviation of 3% between stated and TLD measured dose is considered for photons and ±5% for electron beams. First TLD audit was started in 1997. A total of 135 beams was checked. There were found seven major deviations (more than ±6%), which were very carefully investigated. Medical Physicists from these departments reported a set-up mistake. However, at most of those hospitals with major deviations, an in situ audit in details was made soon after TLD audit. There were found discrepancies of clinical dosimetry but also bad technical state of some of the irradiation units. In 1998, second course TLD audit was started. No major deviation was found. Regular TLD audit seems to be a good way to eliminate big mistakes in the basic clinical dosimetry. Repeated audit in the regional radiotherapy centers that had major deviation during the first audit exhibited improvement of their dosimetry. It is intended to broaden the method and to control also beam parameters by means of a multi-purpose phantom. (authors)

Protective mechanical ventilation in United Kingdom critical care units: A multicentre audit.

Science.gov (United States)

Newell, Christopher P; Martin, Matthew J; Richardson, Neil; Bourdeaux, Christopher P

2017-05-01

Lung protective ventilation is becoming increasingly used for all critically ill patients being mechanically ventilated on a mandatory ventilator mode. Compliance with the universal application of this ventilation strategy in intensive care units in the United Kingdom is unknown. This 24-h audit of ventilation practice took place in 16 intensive care units in two regions of the United Kingdom. The mean tidal volume for all patients being ventilated on a mandatory ventilator mode was 7.2(±1.4) ml kg -1 predicted body weight and overall compliance with low tidal volume ventilation (≤6.5 ml kg -1 predicted body weight) was 34%. The mean tidal volume for patients ventilated with volume-controlled ventilation was 7.0(±1.2) ml kg -1 predicted body weight and 7.9(±1.8) ml kg -1 predicted body weight for pressure-controlled ventilation ( P  < 0.0001). Overall compliance with recommended levels of positive end-expiratory pressure was 72%. Significant variation in practice existed both at a regional and individual unit level.

Analisis Pengaruh Keahlian, Independensi, Perencanaan Audit dan Supervisi Audit terhadap Kualitas Audit pada Inspektorat Provinsi Sumatera Utara

OpenAIRE

Pohan, Nur Aisah

2015-01-01

The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...

Environmental protection - Penal Law. Umweltschutz-Strafrecht

Energy Technology Data Exchange (ETDEWEB)

Sack, H J

1980-01-01

The 18th Amendment of the Penal Law - Law on the Abatement of Environmental Delinquency - (18. StrAendG) has now been passed. It has been promulgated on March 28, 1980 and has come into force on July 1, 1980. Through this amendment, a large number of the provisions of the environmental law regarding sanctions has been incorporated into the Penal Code. Persons concerned with environmental protection and pollution control will also in future need such a textbook with comments as a guide to the most important provisions on sanctions and fixed penalties. The 18th Amendment of the Penal Code does not cover all the provisions on sanctions to be applied in the field of environmental protection, a number of regulations still remains part of other, special laws. The same applies to the provisions on penalties which are laid down in a variety of individual laws and regulations, as a comprehensive code of environmental laws still remains to be established. This first part of the textbook in loose-leaf form deals mainly with the new provisions of sections 311d, 311e, 324, and 325. The other facts of the 18th Amendment will be discussed in the second part. As the regulations have, for the most part, not been completly revised or newly inserted, parts 1/3 of the first edition of this textbook can still be used as a help in analysing the existing provisions.

Opportunism Motivation of Environmental Protection Activism and Corporate Governance: An Empirical Study from China

Directory of Open Access Journals (Sweden)

Shengnan Li

2018-05-01

Full Text Available In the study of environmental protection issues for more than forty years, research on the impact of financial performance on environmental protection has been one of the important branches. In the framework of principal-agent theory, this paper explores the opportunism motives in a company’s environmental protection activism and the moderating role of corporate governance using the data of Chinese listed companies from 2005 to 2016. The study finds that: (1 the company’s environmental protection activism is driven by the opportunist motives of policymakers who want to mask their inability; and (2 environmental protection activism does not enhance the company’s future performance and value creation capability. Further studies find that corporate governance mechanisms play different moderating roles. Fund Shareholders play a positive governance role and reduce the correlation between financial performance and environmental protection activism. However, independence of the board of directors intensifies the opportunist motives. This paper provides new theoretical explanations for environmental protection decision-making, provides novel enlightenment for the protection of environmental protection policies in developing countries and regions.

Forbidden immisions and environmental protection

Directory of Open Access Journals (Sweden)

Popov Danica

2012-01-01

Full Text Available In the Serbian Law and in the most of jurisdictions, there are limits on exercising the right of property. A real estate owner must refrain from activities by which the use of other real estate is being imploded through the emission of excessive gasses, vapors, smoke, heat, noise, the draining of waste water, etc. Neighboring real estate owners must endure such harmful effects if they do not exceed the limit of usual endurance, taking into account the nature and purpose of such real estate, as well as local conditions. The property owner who is affected by emissions exceeding the set limit, has the right to request a stop of emissions which exceeded the allowed volume of emissions. If the imissions originate from some industrial plants, within the activity allowed by a state authority, one cannot request a cessation of such activities, but can simply seek damages. The issue of the environmental protection in the Republic of Serbia is regulated by a number of particular substantive laws, with a Law of environmental protection of 2009. as fundamental Law.

Auditing cloud computing a security and privacy guide

CERN Document Server

Halpert, Ben

2011-01-01

The auditor's guide to ensuring correct security and privacy practices in a cloud computing environment Many organizations are reporting or projecting a significant cost savings through the use of cloud computing-utilizing shared computing resources to provide ubiquitous access for organizations and end users. Just as many organizations, however, are expressing concern with security and privacy issues for their organization's data in the "cloud." Auditing Cloud Computing provides necessary guidance to build a proper audit to ensure operational integrity and customer data protection, among othe

Wireless Network Penetration Testing and Security Auditing

Directory of Open Access Journals (Sweden)

Wang Shao-Long

2016-01-01

Full Text Available IEEE802.11 wireless wireless networks have security issues that are vulnerable to a variety of attacks. Due to using radio to transport data, attackers can bypass firewalls, sniff sensitive information, intercept packets and send malicious packets. Security auditing and penetration testing is expected to ensure wireless networks security. The contributions of this work are analyzed the vulnerability and types of attacks pertaining to IEEE 802.11 WLAN, performed well known attacks in a laboratory environment to conduct penetration tests to confirm whether our wireless network is hackable or not. WAIDPS is configured as auditing tool to view wireless attacks, such as WEP/WPA/WPA2 cracking, rouge access points, denial of service attack. WAIDPS is designed to detect wireless intrusion with additional features. Penetration testing and auditing will mitigate the risk and threatening to protect WALN.

Software For Computer-Security Audits

Science.gov (United States)

Arndt, Kate; Lonsford, Emily

1994-01-01

Information relevant to potential breaches of security gathered efficiently. Automated Auditing Tools for VAX/VMS program includes following automated software tools performing noted tasks: Privileged ID Identification, program identifies users and their privileges to circumvent existing computer security measures; Critical File Protection, critical files not properly protected identified; Inactive ID Identification, identifications of users no longer in use found; Password Lifetime Review, maximum lifetimes of passwords of all identifications determined; and Password Length Review, minimum allowed length of passwords of all identifications determined. Written in DEC VAX DCL language.

FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE

Directory of Open Access Journals (Sweden)

Stelian Selisteanu

2015-09-01

Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.

Surgical waste audit of 5 total knee arthroplasties.

Science.gov (United States)

Stall, Nathan M; Kagoma, Yoan M; Bondy, Jennifer N; Naudie, Douglas

2013-04-01

Operating rooms (ORs) are estimated to generate up to one-third of hospital waste. At the London Health Sciences Centre, prosthetics and implants represent 17% of the institution's ecological footprint. To investigate waste production associated with total knee arthroplasties (TKAs), we performed a surgical waste audit to gauge the environmental impact of this procedure and generate strategies to improve waste management. We conducted a waste audit of 5 primary TKAs performed by a single surgeon in February 2010. Waste was categorized into 6 streams: regular solid waste, recyclable plastics, biohazard waste, laundered linens, sharps and blue sterile wrap. Volume and weight of each stream was quantified. We used Canadian Joint Replacement Registry data (2008-2009) to estimate annual weight and volume totals of waste from all TKAs performed in Canada. The average surgical waste (excluding laundered linens) per TKA was 13.3 kg, of which 8.6 kg (64.5%) was normal solid waste, 2.5 kg (19.2%) was biohazard waste, 1.6 kg (12.1%) was blue sterile wrap, 0.3 kg (2.2%) was recyclables and 0.3 kg (2.2%) was sharps. Plastic wrappers, disposable surgical linens and personal protective equipment contributed considerably to total waste. We estimated that landfill waste from all 47 429 TKAs performed in Canada in 2008-2009 was 407 889 kg by weight and 15 272 m3 by volume. Total knee arthroplasties produce substantial amounts of surgical waste. Environmentally friendly surgical products and waste management strategies may allow ORs to reduce the negative impacts of waste production without compromising patient care. Level IV, case series.

Environmental auditing according to the EU Directive at the energy and water utilities of GEW Koeln AG; EG-Umweltaudit in der Energie- und Wasserversorgung am Beispiel der GEW Koeln AG

Energy Technology Data Exchange (ETDEWEB)

Linden, W. [Gas-, Elektrizitaets- und Wasserwerke Koeln AG (GEW) (Germany)

1999-07-01

The gasworks, electric utilities and waterworks of GEW Koeln AG, a commercial enterprise, are responsible for supply to the municipal area of the city of Koeln. In 1998, about 55m m{sup 3} of drinking water were supplied, as well as about 1m m{sup 3} of untreated water to industrial enterprises. Having performed environmental audits at two heat and power plants of GEW AG in 19995 and 1996, the enlargement of the scope of application of the EU Environmental Audits Directive at the national level in 1998 induced the GEW AG to be the first in Germany to apply for environmental auditing of their waterworks, and on 20 April 1998, the waterworks were registered as certified site. A specific aspect of the environmental audit is that it also included inspection for and certification of compliance with occupational safety standards. (orig./CB) [German] Die Gas-, Elektrizitaets- und Wasserwerke Koeln AG (GEW) versorgt die Stadt Koeln mit Gas, Elektrizitaet, Wasser und Waerme. Im Jahr 1998 wurden rd. 55 Mio. m{sup 3} Trinkwasser gewonnen, aufbereitet und fuer die Verbraucher bereitgestellt sowie etwa 1 Mio. m{sup 3} Rohwasser an Industriebetriebe abgegeben. Nachdem GEW bereits in den Jahren 1995 und 1996 an den Standorten zweier Heizkraftwerke Umweltaudits durchgefuehrt hatte, beteiligte sich das Unternehmen Anfang 1998 mit seinen Wasserwerken und mit dem Wasserlabor am EG-Umweltauditsystem. Ermoeglicht wurde dies durch eine Ausweitung des Anwendungsbereiches der EG-Umweltauditverordnung auf nationaler Ebene. Am 20.04.98 wurde GEW als erstes Wasserversorgungsunternehmen in Deutschland in das Verzeichnis der eingetragenen auditierten Standorte aufgenommen. Eine Besonderheit des Umweltaudits bestand darin, dass es mit einem Arbeitssicherheitsaudit kombiniert wurde. (orig./CB)

Auditing as Institutional Research: A Qualitative Focus.

Science.gov (United States)

Fetterman, David M.

1991-01-01

Internal institutional auditing can improve effectiveness and efficiency and protect an institution's assets. Many of the concepts and techniques used to analyze higher education institutions are qualitative in nature and suited to institutional research, including fiscal, operational, data-processing, investigative, management consulting,…

On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

OpenAIRE

Buuren, van, J.P.

2009-01-01

This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...

Is audit research? The relationships between clinical audit and social-research.

Science.gov (United States)

Hughes, Rhidian

2005-01-01

Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research. The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as "satisfaction", and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners. Audit processes cannot be considered research. Both audit and research processes serve distinct purposes. Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.

Annual site environmental report for calendar year 1995

International Nuclear Information System (INIS)

1995-01-01

The Western Area Power Administration (Western) has established a formal environmental protection, auditing, monitoring, and planning program that has been in effect since 1978. The significant environmental projects and issues Western was involved with in 1995 are discussed in this annual site environmental report. It is written to show the nature and effectiveness of the environmental protection program. Western operates and maintains nearly 17,000 miles of transmission lines, 257 substations, and various appurtenant power facilities in fifteen central and western states. Western is also responsible for planning, construction, and operation and maintenance of additional federal transmission facilities that may be authorized in the future. There is a combined total of 55 hydroelectric power generating plants in the service area. Additionally, Western markets the US entitlement from the Navajo coal-fired plant near Page, Arizona. The Department of Energy requires the preparation of an annual site environmental report. Because Western has over 400 facilities located in these states, this report addresses the environmental activities in all the facilities as one site

Annual site environmental report for calendar year 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-12-31

The Western Area Power Administration (Western) has established a formal environmental protection, auditing, monitoring, and planning program that has been in effect since 1978. The significant environmental projects and issues Western was involved with in 1995 are discussed in this annual site environmental report. It is written to show the nature and effectiveness of the environmental protection program. Western operates and maintains nearly 17,000 miles of transmission lines, 257 substations, and various appurtenant power facilities in fifteen central and western states. Western is also responsible for planning, construction, and operation and maintenance of additional federal transmission facilities that may be authorized in the future. There is a combined total of 55 hydroelectric power generating plants in the service area. Additionally, Western markets the US entitlement from the Navajo coal-fired plant near Page, Arizona. The Department of Energy requires the preparation of an annual site environmental report. Because Western has over 400 facilities located in these states, this report addresses the environmental activities in all the facilities as one site.

Annual site environmental report for calendar year 1991

International Nuclear Information System (INIS)

1991-01-01

The Western Area Power Administration (Western) has established a formal environmental protection, auditing, monitoring, and planning program which has been in effect since 1978. The significant environmental projects and issues Western was involved with in 1991 are discussed in this annual site environmental report. It is written to demonstrate the nature and effectiveness of the environmental protection program. Western is responsible for the operation and maintenance of 16,664 miles of transmission lines, 265 substations, and various appurtenant power facilities in fifteen central and western states. Western also is responsible for planning, construction, and operation and maintenance of additional federal transmission facilities that may be authorized in the future. There is a combined total of 51 hydroelectric power generating plants in the service area. Additionally, Western markets the US entitlement from the Navajo coal-fired plant near Page, Arizona. The Department of Energy requires the preparation of an annual site environmental report. Because Western has numerous facilities located in these states, this report was written to address the environmental activities in all of the facilities as one site

Development of the Australasian vascular surgical audit.

Science.gov (United States)

Bourke, Bernie M; Beiles, Charles Barry; Thomson, Ian A; Grigg, Michael J; Fitridge, Rob

2012-01-01

The purpose of this study was to describe the development of the Australasian Vascular Audit that was created to unify audit activities under the umbrella of the Australian and New Zealand Society for Vascular Surgery as a Web-based application. Constitutional change in late 2008 deemed participation in this audit compulsory for Society members. The Web-based application was developed and tested during 2009. Data for all open vascular surgery and for all endovascular procedures are collected at two points in the admission episode: at the time of operation and at discharge, and entered into the application. Data are analyzed to produce risk-adjusted outcomes. An algorithm has been developed to deal with outliers according to natural justice and to comply with the requirements of regulatory bodies. The Audit is protected by legislated privilege and is officially endorsed and indemnified by the Royal Australasian College of Surgeons. Confidentiality of surgeons and patients alike is ensured by a legally protected coding system and computer encryption system. Validation is by a verification process of 5% of members per year who are randomly selected. The application is completely funded by the Society. Data entry commenced on January 1, 2010. Over 40,000 vascular procedures were entered in the first year. The Audit application allows instantaneous on-line access to individual data and to deidentified group data and specific reports. It also allows real-time instantaneous production of log books for vascular trainees. The Audit has already gained recognition in the Australasian public arena during its first year of operation as an important benchmark of correct professional surgical behavior. Compliance has been extremely high in public hospitals but less so in private hospitals such that only 60% of members received a certificate of complete participation at the end of its first year of operation. An Internet-based compulsory audit of complete surgical practice is

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Directory of Open Access Journals (Sweden)

Chis Anca Oana

2013-07-01

Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

Postal audit in dental radiodiagnostics

International Nuclear Information System (INIS)

Novak, L.; Kroutilikova, D.

2001-01-01

According to Czech laws dental intraoral X-ray machines are classified as s imple sources of ionizing radiation . Consequently , their use is licensed on condition that an adequate quality assurance program is realized. In general, the programme is based on acceptance tests, status tests and constancy tests. The particular methods are specified in the recommendation [1] published by State Office for Nuclear Safety .Both the acceptance and status tests involve in situ measurements to control parameters of the X-ray machine and the developing process. Only persons who were licensed for such handling can do these measurements. The yearly status tests are very detailed and several years ' experience showed it might be advantageous to have a simpler method additionally available for purposes of the state supervision. Such a method is supposed as a postal audit. It should be simple enough to make the operation of the state supervision more effective but it also should provide sufficient information on radiation protection of the patients. Besides it should enable to prolong the period for the status tests ultimately .As for the postal audit, a small package containing a proper dosimetric set would be sent directly to the dentist who would treat it according to instructions. This paper describes such method that was developed in the National Radiation Protection Institute (NRPI) and results of pilot study that was carried out to test the method. The described method will be a helpful tool for the operation of the state supervision in the dental radiodiagnostics. The method will be implemented into the existing system of controls from 2002. Due to its simplicity and a quite rich content of information allows to check a big amount of the dental workplaces at once. It is supposed that one half of all Czech X-ray units will be checked in this way every year performed on state costs. It means 175 audits per month approximately. In this way, the operation of the quality

Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas, Jonas Mackevičius

2014-01-01

Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...

THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY

OpenAIRE

Mahpiansyah Mahpiansyah

2017-01-01

ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

OpenAIRE

Erna Pasanda; Natalia Paranoan

2013-01-01

This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...

Environmental protection technologies and prospect for uranium mining and metallurgy in China

International Nuclear Information System (INIS)

Pan Yingjie

2002-01-01

Based on practices of production and environmental protection of China's uranium mining and metallurgy, control and protection of the three wastes in uranium mining and metallurgy are discussed. Prospects for environmental protection technologies of uranium mining and metallurgy is made

Environmental and Radiological Protection Department - DEPRA

International Nuclear Information System (INIS)

1989-01-01

The activities and purposes of the Environmental and Radiological Protection Dept. of the Institute of Radioprotection and Dosimetry form Brazilian CNEN are presented. It is also presented an historical review of its activities, its personnel and its sections. (J.A.M.M.)

Protection and environmental supervision activities at ROMAG PROD Plant

International Nuclear Information System (INIS)

Chilom, Rodica

2002-01-01

The protection and environmental supervision activity at ROMAG PROD heavy water plant is embodied in the very production process. The environmental supervision is done by: 1. the sensing system for H 2 S which monitors H 2 S and other gases 24 h/day on three zones of production storage and transport of H 2 S; 2. daily tightness checking of the installations working with H 2 S; 3. daily analytical checking of the air and water pollutants at seven air sampling checking points in dwelled zones, at the industrial area boundary and at purification stations and water waste discharge points. The water and air environmental components are protected through safe operation of the heavy water installations and of the flue gas installation. The water protection is ensured through optimal operation of the purification facilities, namely: the purification of the water resulting from the isotopic exchange; acid water neutralization station which process the waste water collected from the whole plant; neutralization reservoir for water resulting from ionic exchange; purification station of the sulfate waters resulting from the H 2 S fabrications installation; mud pool. The ROMAG PROD Plant operates according to the ISO 9001 and ISO 14001 standards and reports regularly its activity to the Environmental Protection and Water System Management Authority

40 CFR Appendix A to Subpart G of... - Sampling Plans for Selective Enforcement Auditing of Marine Engines

Science.gov (United States)

2010-07-01

... Enforcement Auditing of Marine Engines A Appendix A to Subpart G of Part 91 Protection of Environment...-IGNITION ENGINES Selective Enforcement Auditing Regulations Pt. 91, Subpt. G, App. A Appendix A to Subpart G of Part 91—Sampling Plans for Selective Enforcement Auditing of Marine Engines Table 1—Sampling...

Benefits of joint audits of service company and operator personnel

International Nuclear Information System (INIS)

Ritchie, R.D.

1991-01-01

Companies operating in the petroleum industry are showing an increasing collective awareness of safety and environmental issues. The objective of management in any organization is to identify potential hazards and develop and implement an action plant to eliminate these hazards. Joint audits between operating companies and service companies have proved an effective means of developing an objective and realistic safety awareness program. Joint audits, unlike external audits, enable both companies to develop, implement and monitor a meaningful safety policy based on factual information. The paper describes the planning, execution and follow up of an in-depth joint audit. Analysis of the audit results generated action plans to correct areas in need of improvement for both the operating and service companies. Of these areas, most could be corrected and resolved within three months while the remainder were targeted for remedial action to be completed within one year. The paper provides a thorough set of guidelines for all stages of a successful joint audit and illustrates, with examples, the operational improvements to be gained from such operator/service-company cooperation

One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)

Science.gov (United States)

Chen, Wei; Zhang, Jin-Cheng; Jiang, Yu-Quan

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed.

The Impact of Competencies, Risk Management and Auditors Interactions on Internal Audit Effectiveness in Libyan Commercial Banks

OpenAIRE

Ashour, Mohamad Salah R; Sukoharsono, Eko Ganis; Ghofar, Abdul

2015-01-01

Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commer...

Environmental protection using social costing

International Nuclear Information System (INIS)

Lee, R.

1993-01-01

Emissions and other residual wastes come from industrial production, commercial and household activities, and transportation. These wastes damage the environment, including human health. As economies grow, so does concern about balancing that growth with the desire for environmental protection. At issue is how much environmental protection we should have. We address this issue using the concept of social costing. The issue is discussed in the context of electric power generation. There is particular concern about the use of fossil fuels such as petroleum, the major fuel used in the Republic of China, and coal which is the most common fuel used in the U. S. Electric power generation is a major source of airborne pollutants such as SO 2 , NO x particulate matter, volatile organic compounds, CO, and CO 2 . It also results in liquid and solid wastes, and other effects such as changes in land use. To generate electric power, fuel (such as petroleum, coal or enriched uranium) or some other resource (e.g., wind or geothermal) is needed. A fuel cycle consists of a sequence of activities and processes involved in generating electric power. These activities include fuel extraction, treatment and processing; fuel conversion into electricity; transmission; waste disposal; and transportation of fuel and wastes between the different stages of the fuel cycle. Each stage results in emissions or other residuals. Several recent-studies have been about the environmental costs of electricity

Review of orders and regulations requiring environmental protection

International Nuclear Information System (INIS)

Kelly, E.; Cunningham, R.; Michael, D.

1996-01-01

With the increased awareness of and interest in potential ecological risks associated with past, current, and future Department of Energy (DOE) activities, DOE's Defense Programs (DP) Office of Technical and Environmental Support sponsored a study to (1) evaluate the effectiveness of the current compliance-driven environmental protection and assessment efforts relative to ecological concerns; (2) explore the need for a more focused, integrated approach to address ecological impacts; and (3) identify the requirements for an integrated approach. The study explored four questions. (a) Which federal regulations and DOE orders either explicitly require ecological assessments or implicitly require them through environmental protection language? (b) What currently is being done at selected DOE facilities to implement these regulations and orders? (c) What are private sector industries doing in terms of ecological risk assessments and how do industry approaches and issues compare with those of DOE? (d) What, if anything, in addition to current efforts is needed to ensure the protection of ecological resources associated with DOE facilities, to support defensible decision making, and to improve efficiency? The results of this study are presented in a report titled open-quotes Integrated, Comprehensive Ecological Impact Assessments In Support of Department of Energy Decision Makingclose quotes. This report is a companion document to that report. This report provides a more detailed discussion of the document reviews of the relevant environmental protection regulations and current and pending DOE orders. The main goal of the document reviews was to understand existing requirements for ecological data collection and impact assessments

Opinion Formation on Environmental Protection: Understanding the Origins of Attitudes toward Resource Enhancement and Protection in Iowa.

Science.gov (United States)

Rodriguez, Lulu; Farnall, Olan; Geske, Joel; Peterson, Jane W.

1998-01-01

A study of 483 Iowa citizens and state legislators found that self-interest had the strongest effect on formation of opinions toward environmental protection; sociotropic and symbolic politics models were also effective. Results indicate that campaign messages must stress the benefits of environmental protection to the individual. (JOW)

AUDIT INFORMATION CONTENT

OpenAIRE

Ioan Rus

2012-01-01

The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving spec...

40 CFR Appendix A to Subpart F of... - Sampling Plans for Selective Enforcement Auditing of Nonroad Engines

Science.gov (United States)

2010-07-01

... Enforcement Auditing of Nonroad Engines A Appendix A to Subpart F of Part 89 Protection of Environment... NONROAD COMPRESSION-IGNITION ENGINES Selective Enforcement Auditing Pt. 89, Subpt. F, App. A Appendix A to Subpart F of Part 89—Sampling Plans for Selective Enforcement Auditing of Nonroad Engines Table 1—Sampling...

The community regulation for environmental management and audit: an opportunity for firms. Some Enea promotion actions

International Nuclear Information System (INIS)

Andriola, L.; Brunetti, N.; Caropreso, G.; Luciani, R.; Merelli, A.

1999-01-01

EMAS (Environmental Management and Audit Scheme), introduced by the 1836/93 Community regulation, is one of the tools activated by the European Union in the field of firm-environment interactions, to overcome the old Command and Control logic by means of the new Moral Suasion one. EMAS has a voluntary character: it intends to replace conflicting relations between control authority and firm with relations centred on a dialogue and action agreed upon by the parties, on the basis of impartial and reliable information. The report illustrates the procedure for applying this regulation, EMAS advantages for firms, its implementation in Italy and the most important pilot actions carried out by ENEA [it

Electron accelerators for environmental protection

International Nuclear Information System (INIS)

Zimek, Z.

1998-01-01

The primary objective of this publication is to provide information suitable for electron accelerators implementation in facilities applying radiation technology for environmental protection. It should be noticed that radiation processing has been successfully used in the fields of crosslinking polymer curing and medical products sterilization for more than 40 years. Practical application of radiation technology today extends on SO 2 and NO x removal from the flue gas (one of major power intensive radiation processing), destruction and removal of organic chemicals from water, decreasing bacteria content in the irradiated sludge and waste water. On the other hand the increased awareness of environmental pollution hazards and more stringent waste regulations in many countries may open stronger support for environmentally oriented technologies. This publication provides an evaluation of electron accelerators capabilities in respect of environmental applications where technological and economical criteria are now well defined. In order to determine the potential of electron accelerators, the literature data were examined as well visits and meetings with various accelerator manufacturers were performed by the author. Experience of the author in accelerator facilities construction and exploitation including those which were used for environmental protection are significant part of this publication. The principle of accelerator action was described in Chapter 1. Early development, accelerator classification and fields of accelerators application were included to this chapter as well. Details of accelerator construction was described in Chapter 2 to illustrate physical capability of accelerators to perform the function of ionizing radiation source. Electron beam extraction devices, under beam equipment, electron beam parameters and measuring methods were characterized in this chapter as well. Present studies of accelerator technology was described in Chapter 3, where

Assessing the environmental performance of construction materials testing using EMS: An Australian study.

Science.gov (United States)

Dejkovski, Nick

2016-10-01

This paper reports the audit findings of the waste management practices at 30 construction materials testing (CMT) laboratories (constituting 4.6% of total accredited CMT laboratories at the time of the audit) that operate in four Australian jurisdictions and assesses the organisation's Environmental Management System (EMS) for indicators of progress towards sustainable development (SD). In Australia, waste indicators are 'priority indicators' of environmental performance yet the quality and availability of waste data is poor. National construction and demolition waste (CDW) data estimates are not fully disaggregated and the contribution of CMT waste (classified as CDW) to the national total CDW landfill burden is difficult to quantify. The environmental and human impacts of anthropogenic release of hazardous substances contained in CMT waste into the ecosphere can be measured by construing waste indicators from the EMS. An analytical framework for evaluating the EMS is developed to elucidate CMT waste indicators and assess these indicators against the principle of proportionality. Assessing against this principle allows for: objective evaluations of whether the environmental measures prescribed in the EMS are 'proportionate' to the 'desired' (subjective) level of protection chosen by decision-makers; and benchmarking CMT waste indicators against aspirational CDW targets set by each Australian jurisdiction included in the audit. Construed together, the EMS derived waste indicators and benchmark data provide a composite indicator of environmental performance and progress towards SD. The key audit findings indicate: CMT laboratories have a 'poor' environmental performance (and overall progress towards SD) when EMS waste data are converted into indicator scores and assessed against the principle of proportionality; CMT waste recycling targets are lower when benchmarked against jurisdictional CDW waste recovery targets; and no significant difference in the average

U.S. ENVIRONMENTAL PROTECTION AGENCY (EPA) ENVIRONMENTAL TECHNOLOGY VERIFICATION (ETV) PROGRAM: ARSENIC MONITORING TECHNOLOGIES

Science.gov (United States)

The U.S. Environmental Protection Agency Environmental Technology Verification (ETV) program evaluates the performance of innovative air, water, pollution prevention and monitoring technologies that have the potential to improve human health and the environment. This technology ...

A risk-based approach to scheduling audits.

Science.gov (United States)

Rönninger, Stephan; Holmes, Malcolm

2009-01-01

The manufacture and supply of pharmaceutical products can be a very complex operation. Companies may purchase a wide variety of materials, from active pharmaceutical ingredients to packaging materials, from "in company" suppliers or from third parties. They may also purchase or contract a number of services such as analysis, data management, audit, among others. It is very important that these materials and services are of the requisite quality in order that patient safety and company reputation are adequately protected. Such quality requirements are ongoing throughout the product life cycle. In recent years, assurance of quality has been derived via audit of the supplier or service provider and by using periodic audits, for example, annually or at least once every 5 years. In the past, companies may have used an audit only for what they considered to be "key" materials or services and used testing on receipt, for example, as their quality assurance measure for "less important" supplies. Such approaches changed as a result of pressure from both internal sources and regulators to the time-driven audit for all suppliers and service providers. Companies recognised that eventually they would be responsible for the quality of the supplied product or service and audit, although providing only a "snapshot in time" seemed a convenient way of demonstrating that they were meeting their obligations. Problems, however, still occur with the supplied product or service and will usually be more frequent from certain suppliers. Additionally, some third-party suppliers will no longer accept routine audits from individual companies, as the overall audit load can exceed one external audit per working day. Consequently a different model is needed for assessing supplier quality. This paper presents a risk-based approach to creating an audit plan and for scheduling the frequency and depth of such audits. The approach is based on the principles and process of the Quality Risk Management

Behavior of audit fees in the audit firm or partner changes

Directory of Open Access Journals (Sweden)

Marcelo Antonio Pierri Junior

2016-09-01

Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.

External audit and the relation between internal auditors,supervisory body and external auditors of the banking sextor in the Republic of Macedonia

OpenAIRE

Josheski, Dushko; Jovanova, Blagica

2012-01-01

There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. minis...

Computer science handbook. Vol. 13.3. Environmental computer science. Computer science methods for environmental protection and environmental research

International Nuclear Information System (INIS)

Page, B.; Hilty, L.M.

1994-01-01

Environmental computer science is a new partial discipline of applied computer science, which makes use of methods and techniques of information processing in environmental protection. Thanks to the inter-disciplinary nature of environmental problems, computer science acts as a mediator between numerous disciplines and institutions in this sector. The handbook reflects the broad spectrum of state-of-the art environmental computer science. The following important subjects are dealt with: Environmental databases and information systems, environmental monitoring, modelling and simulation, visualization of environmental data and knowledge-based systems in the environmental sector. (orig.) [de

Environmental Protection Agency Semiannual Regulatory Agenda

Science.gov (United States)

2010-12-20

... of the economy, productivity, competition, jobs, the environment, public health or safety, or State... Steve Fruh, Environmental Protection Agency, Air and Radiation, 1200 Pennsylvania Ave, NW, Washington, DC 20460 Phone: 919 541-2837 Fax: 919 541-4991 Email: fruh.steve@epamail.epa.gov RIN: 2060-AP69...

Environmental protection: private vegetable gardens on water protected areas in Ljubljana

Directory of Open Access Journals (Sweden)

Sara Strajnar

2008-12-01

Full Text Available The areas of allotment gardens and private vegetable gardens are two types of ‘small-scale agriculture’ on water protected areas in Ljubljana and surroundings. From the environmental protection point of view, these gardens are important for the intensity of production and large number of gardeners. In author’s graduation thesis the gardening habits have been investigated in detail. We combined data from fi eld work with numerous measurements of phytopharmaceutical products and nutrients in soil and vegetables.

AUDIT, AUDIT-C, and AUDIT-3: Drinking Patterns and Screening for Harmful, Hazardous and Dependent Drinking in Katutura, Namibia

Science.gov (United States)

Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H. F.; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi

2015-01-01

Objectives To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking. Methods A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions) and the AUDIT-3 (third question) was compared to the full AUDIT. Results Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, pAUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8%) than women (sensitivity: 91.7%, specificity: 77.4%). The AUDIT-3 performed poorly (maximum sensitivity: AUDIT-C performed better than the AUDIT-3. Conclusions A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity. PMID:25799590

U.S. ENVIRONMENTAL PROTECTION AGENCY (EPA) ENVIRONMENTAL TECHNOLOGY VERIFICATION (ETV) PROGRAM: ARSENIC TREATMENT TECHNOLOGIES

Science.gov (United States)

The U.S. Environmental Protection Agency (EPA) Environmental Technology Verification (ETV) program evaluates the performance of innovative air, water, pollution prevention and monitoring technologies that have the potential to improve human health and the environment. This techn...

Safety Audit of Band Saw in Manufacturing Organization

Directory of Open Access Journals (Sweden)

Martin Kotus

2016-01-01

Full Text Available This paper deals with the verifying of safety status for a selected device in the manufacturing organization. The safety audit of band saw was realized in the manufacturing process. Safety requirements of the machinery for cutting material are given in the standard STN 20 0723. This standard from the point of view of the work safety defines selected requirements for sawing, cutting compounds and the using of prevention to work with cutting compounds. Among the basic requirements belong material clamping and security services for cut, band saws and jaws wear, as well as the required protective cover. The efficiency of audit in percentage was evaluated by the level of fulfilment as follows: fulfilled (A mostly fulfilled (AB, conditionally fulfilled (B or unfulfilled (C. Through safety audit, were defined the weaknesses that increase the degree of employee health hazard. There were proposed corrective actions to eliminate weaknesses and retraining employees. It is still needed to perform the safety audit due to reduction of the probability of occupational injury.

Environmental Compliance and Protection Program Description Oak Ridge, Tennessee

Energy Technology Data Exchange (ETDEWEB)

Bechtel Jacobs

2009-02-26

The objective of the Environmental Compliance and Protection (EC and P) Program Description (PD) is to establish minimum environmental compliance requirements and natural resources protection goals for the Bechtel Jacobs Company LLC (BJC) Oak Ridge Environmental Management Cleanup Contract (EMCC) Contract Number DE-AC05-98OR22700-M198. This PD establishes the work practices necessary to ensure protection of the environment during the performance of EMCC work activities on the US Department of Energy's (DOE's) Oak Ridge Reservation (ORR) in Oak Ridge, Tennessee, by BJC employees and subcontractor personnel. Both BJC and subcontractor personnel are required to implement this PD. A majority of the decontamination and demolition (D and D) activities and media (e.g., soil and groundwater) remediation response actions at DOE sites on the ORR are conducted under the authority of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA). CERCLA activities are governed by individual CERCLA decision documents (e.g., Record of Decision [ROD] or Action Memorandum) and according to requirements stated in the Federal Facility Agreement for the Oak Ridge Reservation (DOE 1992). Applicable or relevant and appropriate requirements (ARARs) for the selected remedy are the requirements for environmental remediation responses (e.g., removal actions and remedial actions) conducted under CERCLA.

Large-scale projects between regional planning and environmental protection

International Nuclear Information System (INIS)

Schmidt, G.

1984-01-01

The first part of the work discusses the current law of land-use planning, municipal and technical construction planning, and licensing under the atomic energy law and the federal law on immission protection. In the second part some theses suggesting modifications are submitted. In the sector of land-use planning substantial contributions to the protection of the environment can only be expected from programs and plans (aims). For the environmental conflicts likely to arise from large-scale projects (nuclear power plant, fossil-fuel power plant) this holds good for the most part of site selection plans. They have bearings on environmental protection in that they presuppose thorough examination of facts, help to recognize possible conflicts at an early date and provide a frame for solving those problems. Municipal construction planning is guided by the following principles: Environmental protection is an equivalent planning target. Environmental data and facts and their methodical processing play a fundamental part as they constitute the basis of evaluation. Under the rules and regulations of the federal law on immission protection, section 5, number 2 - prevention of nuisances - operators are obliged to take preventive care of risks. That section is not concerned with planning or distribution. Neither does the licensing of nuclear plants have planning character. So far as the legal preconditions of licensing are fulfilled, the scope for rejection of an application under section 7, subsection 2 of the atomic energy law in view of site selection and requirement of a plant hardly carries any practical weight. (orig./HP) [de

Guidelines for the environmental protection in peat mining; Turvetuotannon ympaeristoensuojeluohje

Energy Technology Data Exchange (ETDEWEB)

NONE

2013-06-15

The objective of these guidelines is to accelerate environmental protection in peat mining and to reduce the harmful effects caused by its related activities. The guidelines promote achievement of environmental objectives set both in legislation and government programmes through uniform practices and interpretations. The guidelines are based on current valid legislation. The guidelines provide up-to-date information on best practices in peat mining, especially in water protection but also in reducing noise and dust. They are intended to ease the work of both peat producers and the licensing and controlling authorities. The guidelines are not legally binding and must be applied on case-by-case basis. The current guidelines replace the 'Guidelines for environmental protection in peat mining' given in 2008. (orig.)

ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP?

Directory of Open Access Journals (Sweden)

Arie Wicaksono

2012-03-01

Full Text Available Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.

Joint stock company memorandum of association and environmental protection

Directory of Open Access Journals (Sweden)

Arsić Zoran

2012-01-01

Full Text Available Joint stock company memorandum of association and environmental protection 2011 Company Act stipulates that prevailing purpose of enterprise is mandatory element of memorandum of association. Connection between memorandum of association and environmental protection is based on provision that registration or doing certain business may be subject to license granted by relevant body. This is the case with 2009 Waste Management Act which provides for license granted by state authorities for doing one or more activities in waste management.

 Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas; Jonas Mackevičius

2014-01-01

 Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of th...

Audit quality and the audit partner effect : Evidence from European listed companies

OpenAIRE

Buuren, van, J.P.

2009-01-01

The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business case of audit partners. As a result, three audit partner archetypes have been identified: liberal, high quality and conservative. This paper will provide evidence that 50% of the audit partners (53% ...

AUDIT, AUDIT-C, and AUDIT-3: drinking patterns and screening for harmful, hazardous and dependent drinking in Katutura, Namibia.

Directory of Open Access Journals (Sweden)

Puja Seth

Full Text Available To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking.A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions and the AUDIT-3 (third question was compared to the full AUDIT.Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, p<.0001. Approximately 32% reported making and/or selling alcohol from home. The AUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8% than women (sensitivity: 91.7%, specificity: 77.4%. The AUDIT-3 performed poorly (maximum sensitivity: < 90%, maximum specificity: <51%. According to AUROC, the AUDIT-C performed better than the AUDIT-3.A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity.

Environmental protection at home

International Nuclear Information System (INIS)

Bramigk, D.; Bramigk, G.

1989-12-01

The primer for households clarifies in a popular scientific form, how environmental protection can be practised in the domestic family circle. It is pointed out to the fact in how for a first step to the reduction of water and energy consumption can be made through a critical self control. Important hinds are given for waste avoidance and waste reutilization. It can be achieved through information and deliberation that the environment conscious household keeps away from products and arises endangering the health and impacting the environment. (orig./BBR) [de

The IAEA quality audits in radiotherapy

International Nuclear Information System (INIS)

Izewska, J.; Vatnitsky, S.T.; Salminen, E.

2009-01-01

The quality audits are considered as an essential component of management systems of quality in radiotherapy. this method consists in checking that the quality of activities of a radiotherapy center is consistent with the rules of correct practices. The principal objective of the quality audit is to contribute to an improvement of the quality. IAEA developed a method of complete audit in the framework of the quality assurance team in radio-oncology (Q.U.A.T.R.O.). The Q.U.A.T.R.O. missions consist in an evaluation of the radiotherapy infrastructure, including the aspects related to the patient and equipment and where appropriate, an assessment of the safety of using ionizing radiation and radiation protection of the patients. The assessment also covers the staffing and training programs for radiation oncologists and medical radiation physicists. These missions allow to identify the insufficiencies in term of infrastructures, material, human resources and procedures and to enlighten the points to improve. Their results proved useful to improve the dosimetry practices at the worldwide level. (N.C.)

Food and environmental protection newsletter. V. 1, no. 1

International Nuclear Information System (INIS)

1998-03-01

The news letter reports workshops and training events in the areas of food irradiation, environmental impacts of pesticides; radionuclide migration and related topics. It also describes existing and future coordinated research programs in food and environmental protection

Food and environmental protection newsletter. V. 1, no. 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The news letter reports workshops and training events in the areas of food irradiation, environmental impacts of pesticides; radionuclide migration and related topics. It also describes existing and future coordinated research programs in food and environmental protection.

40 CFR Appendix A to Subpart F of... - Sampling Plans for Selective Enforcement Auditing of Small Nonroad Engines

Science.gov (United States)

2010-07-01

... Enforcement Auditing of Small Nonroad Engines A Appendix A to Subpart F of Part 90 Protection of Environment...-IGNITION ENGINES AT OR BELOW 19 KILOWATTS Selective Enforcement Auditing Pt. 90, Subpt. F, App. A Appendix A to Subpart F of Part 90—Sampling Plans for Selective Enforcement Auditing of Small Nonroad Engines...

Environmental radiation protection. The new ICRP concept

International Nuclear Information System (INIS)

Kaps, C.; Lorenz, B.

2013-01-01

Protection of the environment regarding radiation protection was so far reduced to the concept: if man is protected the environment is protected well enough. This was derived from the radiosensitivity curve, according to which highly developed organisms are more sensible to radiation than less highly developed. ICRP publication 103 put this simple concept in question. Even before, ICRP set up a committee to discuss this theme. End of 2012 ICRP released a new concept of environmental protection regarding different exposure situations and brought it up for discussion in the internet. This concept is based on Reference Animals and Plants (RAPs) and analogous to the concept of the protection for man. The exposure for representative organisms regarding ionizing radiation shall be estimated and compared with Derived Consideration Reference Levels (DCRLs). If the DCRLs are reached or exceeded there is a need to react. This concept raises several questions. (orig.)

KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT

Directory of Open Access Journals (Sweden)

Tubagus Ismail

2015-05-01

Full Text Available The purpose of the paper is to test a structural equation model (SEM of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS. The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan software SEM Partial Least Square (PLS. Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada

A scheme for the audit of scientific and technological standards in clinical nuclear medicine

International Nuclear Information System (INIS)

Perkins, A.C.; Jarritt, P.H.

2002-01-01

Aim: Audit is the process whereby the quality of a service is monitored and optimised. It forms an essential component of the quality assurance process, whether by self-assessment or by external peer review. In the UK the British Nuclear Medicine Society (BNMS) has undertaken external organisational audit of departments providing clinical nuclear medicine services. This work aimed to develop a more thorough and service specific process for the audit of scientific and technological standards in nuclear medicine. Materials and Methods: The audit process has been implemented using written audit documents to facilitate the audit procedure. A questionnaire forms part of the formal documentation for audit of the scientific and technical standards of a clinical service. Scientific and technical standards were derived from a number of sources including legal requirements, regulatory obligations, notes for guidance, peer reviewed publications and accepted good clinical practice (GCP). Results: The audit process graded the standards of an individual department according to legal or safety requirements (Grade A), good practice (Grade B) and desirable aspects of service delivery (Grade C). The standards have been allocated into eight main categories. These are: Instrumentation; Software and data protection; Electrical Safety; Mechanical Safety; Workstation Safety; The Control of Substances Hazardous to Health (COSHH); Radiation Protection; Scientific and Technical staffing levels. During the audit visit a detailed inspection of clinical and laboratory areas and department written documentation is also necessary to validate the data obtained. Conclusion: The printed scheme now provides a means for external audit or self-assessment. There should be evidence of a well-organised and safe environment for both patients and staff. Health and Safety legislation requires written local rules and these records should be available to demonstrate the standard of service provision. Other

Public Auditing with Privacy Protection in a Multi-User Model of Cloud-Assisted Body Sensor Networks

Science.gov (United States)

Li, Song; Cui, Jie; Zhong, Hong; Liu, Lu

2017-01-01

Wireless Body Sensor Networks (WBSNs) are gaining importance in the era of the Internet of Things (IoT). The modern medical system is a particular area where the WBSN techniques are being increasingly adopted for various fundamental operations. Despite such increasing deployments of WBSNs, issues such as the infancy in the size, capabilities and limited data processing capacities of the sensor devices restrain their adoption in resource-demanding applications. Though providing computing and storage supplements from cloud servers can potentially enrich the capabilities of the WBSNs devices, data security is one of the prevailing issues that affects the reliability of cloud-assisted services. Sensitive applications such as modern medical systems demand assurance of the privacy of the users’ medical records stored in distant cloud servers. Since it is economically impossible to set up private cloud servers for every client, auditing data security managed in the remote servers has necessarily become an integral requirement of WBSNs’ applications relying on public cloud servers. To this end, this paper proposes a novel certificateless public auditing scheme with integrated privacy protection. The multi-user model in our scheme supports groups of users to store and share data, thus exhibiting the potential for WBSNs’ deployments within community environments. Furthermore, our scheme enriches user experiences by offering public verifiability, forward security mechanisms and revocation of illegal group members. Experimental evaluations demonstrate the security effectiveness of our proposed scheme under the Random Oracle Model (ROM) by outperforming existing cloud-assisted WBSN models. PMID:28475110

Public Auditing with Privacy Protection in a Multi-User Model of Cloud-Assisted Body Sensor Networks.

Science.gov (United States)

Li, Song; Cui, Jie; Zhong, Hong; Liu, Lu

2017-05-05

Wireless Body Sensor Networks (WBSNs) are gaining importance in the era of the Internet of Things (IoT). The modern medical system is a particular area where the WBSN techniques are being increasingly adopted for various fundamental operations. Despite such increasing deployments of WBSNs, issues such as the infancy in the size, capabilities and limited data processing capacities of the sensor devices restrain their adoption in resource-demanding applications. Though providing computing and storage supplements from cloud servers can potentially enrich the capabilities of the WBSNs devices, data security is one of the prevailing issues that affects the reliability of cloud-assisted services. Sensitive applications such as modern medical systems demand assurance of the privacy of the users' medical records stored in distant cloud servers. Since it is economically impossible to set up private cloud servers for every client, auditing data security managed in the remote servers has necessarily become an integral requirement of WBSNs' applications relying on public cloud servers. To this end, this paper proposes a novel certificateless public auditing scheme with integrated privacy protection. The multi-user model in our scheme supports groups of users to store and share data, thus exhibiting the potential for WBSNs' deployments within community environments. Furthermore, our scheme enriches user experiences by offering public verifiability, forward security mechanisms and revocation of illegal group members. Experimental evaluations demonstrate the security effectiveness of our proposed scheme under the Random Oracle Model (ROM) by outperforming existing cloud-assisted WBSN models.

Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

OpenAIRE

Ariston; Handoko, Jesica

2006-01-01

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three impo...

[Thoughts on the Witnessed Audit in Medical Device Single Audit Program].

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-02-08

Medical Device Single Audit Program is one of the key projects in International Medical Device Regulators Forum, which has much experience to be used for reference. This paper briefly describes the procedures and contents of the Witnessed Audit in Medical Device Single Audit Program. Some revelations about the work of Witnessed Audit have been discussed, for reference by the Regulatory Authorities and the Auditing Organizations.

An objective decision model of power grid environmental protection based on environmental influence index and energy-saving and emission-reducing index

Science.gov (United States)

Feng, Jun-shu; Jin, Yan-ming; Hao, Wei-hua

2017-01-01

Based on modelling the environmental influence index of power transmission and transformation project and energy-saving and emission-reducing index of source-grid-load of power system, this paper establishes an objective decision model of power grid environmental protection, with constraints of power grid environmental protection objectives being legal and economical, and considering both positive and negative influences of grid on the environmental in all-life grid cycle. This model can be used to guide the programming work of power grid environmental protection. A numerical simulation of Jiangsu province’s power grid environmental protection objective decision model has been operated, and the results shows that the maximum goal of energy-saving and emission-reducing benefits would be reached firstly as investment increasing, and then the minimum goal of environmental influence.

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

OpenAIRE

ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

2010-01-01

The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...

Security information in production and operations: a study on audit trails in database systems

Directory of Open Access Journals (Sweden)

Rodrigo Roratto

2015-09-01

Full Text Available Special care should be taken to verify the integrity and to ensure that sensitive data is adequately protected. One of the key activities for data loss prevention is anaudit. And in order to be able to audit a system, it is important to have reliable records of its activities. Systems that store critical data, whether financial or productive, must have features such as audit log, also called audit trail, which records all activities on critical data. This allows to identify harmful actions that can be internal or external, intentionally or unintentionally caused. Therefore, this paper presents major studies in security audit trail (audit log, especially records of logs, and it presents what is available in terms of commercial tools and what they offer.

Auditing hazardous waste incineration

International Nuclear Information System (INIS)

Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.

1990-01-01

This paper reports that audit standards consisting of volatile and semivoltile organics have been established by the EPA to be provided to federal, state, and local agencies or their contractors for use in performance audits to assess the accuracy of measurement methods used during hazardous waste trial burns. The volatile organic audit standards currently total 29 gaseous organics in 5, 6, 7, 9, and 18-component mixtures at part-per-billion (ppb) levels (1 to 10 000 ppb) in compressed gas cylinders in a balance gas of nitrogen. The semivoltile organic audit standards currently total six organics which are spiked onto XAD-2 cartridges for auditing analysis procedures. Studies of all organic standards have been performed to determine the stability of the compounds and the feasibility of using them as performance audit materials. Results as of July 1987 indicate that all of the selected organic compounds are adequately stabile for use as reliable audit materials. Performance audits have been conducted with the audit materials to assess the accuracy of the measurement methods. To date, 160 performance audits have been initiated with the ppb-level audit gases. The audit results obtained with audit gases during hazardous waste trial burn tests were generally within ±50% of the audit concentrations. A limited number of audit results have been obtained with spiked XAD-2 cartridges, and the results have generally been within ±35% of the audit concentrations

Can virtual streetscape audits reliably replace physical streetscape audits?

Science.gov (United States)

Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne

2010-12-01

There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥  0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.

Performing of quality audits

International Nuclear Information System (INIS)

Rausch, W.P.

1980-01-01

A discussion of the need for Quality Audits both from the practical and regulatory point of view will be followed by presentation of the required steps of audit preparation, auditor assignment, checklist development, review of prior audits, notification, logistics, etc. The various examination steps of auditing, including pre-audit conference, checklist usage, interview, and objective evidence review, will be discussed as will the techniques used in finding development, post audit conference, audit report writing, and follow-up. An overview of organization for auditing, including training and certification, will be presented. (RW)

IT auditing

NARCIS (Netherlands)

Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.

2008-01-01

This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in

Environmental protection - Penal Law. 2nd ed.

International Nuclear Information System (INIS)

Sack, H.J.

1980-01-01

The 18th Amendment of the Penal Law - Law on the Abatement of Environmental Delinquency - (18. StrAendG) has now been passed. It has been promulgated on March 28, 1980 and has come into force on July 1, 1980. Through this amendment, a large number of the provisions of the environmental law regarding sanctions has been incorporated into the Penal Code. Persons concerned with environmental protection and pollution control will also in future need such a textbook with comments as a guide to the most important provisions on sanctions and fixed penalties. The 18th Amendment of the Penal Code does not cover all the provisions on sanctions to be applied in the field of environmental protection, a number of regulations still remains part of other, special laws. The same applies to the provisions on penalties which are laid down in a variety of individual laws and regulations, as a comprehensive code of environmental laws still remains to be established. This first part of the textbook in loose-leaf form deals mainly with the new provisions of sections 311d, 311e, 324, and 325. The other facts of the 18th Amendment will be discussed in the second part. As the regulations have, for the most part, not been completly revised or newly inserted, parts 1/3 of the first edition of this textbook can still be used as a help in analysing the existing provisions. (orig./HP) [de

Health physics society position on draft environmental protection agency recommendations for federal radiation protection guidance for occupational exposure

International Nuclear Information System (INIS)

Anon.

1984-01-01

Specific recommendations of the Health Physics Society are presented. There should not be any occupational exposure to ionizing radiation without the expectation of an overall benefit from the activity causing the exposure. Such activities should be permitted only when exposure to workers is controlled under a comprehensive radiation protection program that includes several elements: adequate, practical standards; adequately trained and qualified staff; adequately designed, operated and maintained facilities and equipment; appropriate monitoring programs, dose assessment programs and occupational exposure records; appropriate methods and procedures for controlling exposures in conformance with both the applicable limits and the ALARA philosophy; and appropriate quality assurance and audit programs

Enforcement Alert: U.S. EPA Encourages Iron and Steel Minimills to Self Audits to Address Noncompliance with Environmental Requirements; Nucor Corp. agrees to Control Practices; Provides Model for Industry

Science.gov (United States)

This is the enforcement alert for U.S. EPA Encourages Iron and Steel Minimills to Self Audits to Address Noncompliance with Environmental Requirements; Nucor Corp. agrees to Control Practices; Provides Model for Industry

Environmental Influences on Physical Activity among Rural Adults in Montana, United States: Views from Built Environment Audits, Resident Focus Groups, and Key Informant Interviews.

Science.gov (United States)

Lo, Brian K; Morgan, Emily H; Folta, Sara C; Graham, Meredith L; Paul, Lynn C; Nelson, Miriam E; Jew, Nicolette V; Moffat, Laurel F; Seguin, Rebecca A

2017-10-04

Rural populations in the United States have lower physical activity levels and are at a higher risk of being overweight and suffering from obesity than their urban counterparts. This paper aimed to understand the environmental factors that influence physical activity among rural adults in Montana. Eight built environment audits, 15 resident focus groups, and 24 key informant interviews were conducted between August and December 2014. Themes were triangulated and summarized into five categories of environmental factors: built, social, organizational, policy, and natural environments. Although the existence of active living features was documented by environmental audits, residents and key informants agreed that additional indoor recreation facilities and more well-maintained and conveniently located options were needed. Residents and key informants also agreed on the importance of age-specific, well-promoted, and structured physical activity programs, offered in socially supportive environments, as facilitators to physical activity. Key informants, however, noted that funding constraints and limited political will were barriers to developing these opportunities. Since building new recreational facilities and structures to support active transportation pose resource challenges, especially for rural communities, our results suggest that enhancing existing features, making small improvements, and involving stakeholders in the city planning process would be more fruitful to build momentum towards larger changes.

Environmental Influences on Physical Activity among Rural Adults in Montana, United States: Views from Built Environment Audits, Resident Focus Groups, and Key Informant Interviews

Directory of Open Access Journals (Sweden)

Brian K. Lo

2017-10-01

Full Text Available Rural populations in the United States have lower physical activity levels and are at a higher risk of being overweight and suffering from obesity than their urban counterparts. This paper aimed to understand the environmental factors that influence physical activity among rural adults in Montana. Eight built environment audits, 15 resident focus groups, and 24 key informant interviews were conducted between August and December 2014. Themes were triangulated and summarized into five categories of environmental factors: built, social, organizational, policy, and natural environments. Although the existence of active living features was documented by environmental audits, residents and key informants agreed that additional indoor recreation facilities and more well-maintained and conveniently located options were needed. Residents and key informants also agreed on the importance of age-specific, well-promoted, and structured physical activity programs, offered in socially supportive environments, as facilitators to physical activity. Key informants, however, noted that funding constraints and limited political will were barriers to developing these opportunities. Since building new recreational facilities and structures to support active transportation pose resource challenges, especially for rural communities, our results suggest that enhancing existing features, making small improvements, and involving stakeholders in the city planning process would be more fruitful to build momentum towards larger changes.

Environmental law. Important laws and ordinances for environmental protection. As of July 1, 1989. 5. rev. and enlarged ed.

International Nuclear Information System (INIS)

1989-01-01

This pocketbook contains major federal regulations on environmental protection. They serve to protect and cultivate mankind's natural foundations of life, to preserve the environment.The environmental law is devided as follows: Constitutional law on the environment, common administrative law on the environment, special administrative law on the environment including conservation of nature and preservation of rural amenities, protection of waters, waste management, protection against nuisances, nuclear energy and radiation protection, energy conservation, protection against dangerous substances, private law relating to the environment, criminal law relating to the environment. (orig.) [de

Privacy-Preserving Outsourced Auditing Scheme for Dynamic Data Storage in Cloud

Directory of Open Access Journals (Sweden)

Tengfei Tu

2017-01-01

Full Text Available As information technology develops, cloud storage has been widely accepted for keeping volumes of data. Remote data auditing scheme enables cloud user to confirm the integrity of her outsourced file via the auditing against cloud storage, without downloading the file from cloud. In view of the significant computational cost caused by the auditing process, outsourced auditing model is proposed to make user outsource the heavy auditing task to third party auditor (TPA. Although the first outsourced auditing scheme can protect against the malicious TPA, this scheme enables TPA to have read access right over user’s outsourced data, which is a potential risk for user data privacy. In this paper, we introduce the notion of User Focus for outsourced auditing, which emphasizes the idea that lets user dominate her own data. Based on User Focus, our proposed scheme not only can prevent user’s data from leaking to TPA without depending on data encryption but also can avoid the use of additional independent random source that is very difficult to meet in practice. We also describe how to make our scheme support dynamic updates. According to the security analysis and experimental evaluations, our proposed scheme is provably secure and significantly efficient.

Uranium Mill Tailings Remedial Action Project environmental protection implementation plan

International Nuclear Information System (INIS)

1994-10-01

The Uranium Mill Tailings Remedial Action (UMTRA) Project Environmental Protection Implementation Plan (EPIP) has been prepared in accordance with the requirements of the U.S. Department of Energy (DOE) Order 5400.1. The UMTRA EPIP is updated annually. This version covers the time period of 9 November 1994, through 8 November 1995. Its purpose is to provide management direction to ensure that the UMTRA Project is operated and managed in a manner that will protect, maintain, and where necessary, restore environmental quality, minimize potential threats to public health and the environment, and comply with environmental regulations and DOE policies

Uranium Mill Tailings Remedial Action Project environmental protection implementation plan

Energy Technology Data Exchange (ETDEWEB)

1994-10-01

The Uranium Mill Tailings Remedial Action (UMTRA) Project Environmental Protection Implementation Plan (EPIP) has been prepared in accordance with the requirements of the U.S. Department of Energy (DOE) Order 5400.1. The UMTRA EPIP is updated annually. This version covers the time period of 9 November 1994, through 8 November 1995. Its purpose is to provide management direction to ensure that the UMTRA Project is operated and managed in a manner that will protect, maintain, and where necessary, restore environmental quality, minimize potential threats to public health and the environment, and comply with environmental regulations and DOE policies.

Annual site environmental report for calendar year 1992

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-12-31

The Western Area Power Administration (Western) has established a formal environmental protection, auditing, monitoring, and planning program that has been in effect since 1978. The significant environmental projects and issues Western was involved with in 1992 are discussed in this annual site environmental report. It is written to show the nature and effectiveness of the environmental protection program. The Department of Energy (DOE) Order 5400.1, Chapter II.4, requires the preparation of an annual site environmental report. Because Western has facilities located in 15 states, this report addresses the environmental activities in all the facilities as one ``site.`` In 1992, Western provided power to 612 wholesale power customers consisting of cooperatives, municipalities, public utility districts, investor-owned utilities, Federal and State agencies, irrigation districts, and project use customers. The wholesale power customers, in turn, provided service to millions of retail consumers in the States of California, Nevada, Montana, Arizona, Utah, New Mexico, Texas, North Dakota, South Dakota, Iowa, Colorado, Wyoming, Minnesota, Nebraska, and Kansas. Western is responsible for the operation and maintenance of more than 16,450 miles of transmission lines, 268 substations, 51 hydroelectric power plants, and a coal-fired power plant.

The diversity of the Brazilian regional Audit Courts on government auditing

Directory of Open Access Journals (Sweden)

André Feliciano Lino

2017-11-01

Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.

Safety Auditing and Assessments

Science.gov (United States)

Goodin, James Ronald (Ronnie)

2005-01-01

Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

Private power development and environmental protection in India

Energy Technology Data Exchange (ETDEWEB)

Das, S.; Wilbanks, T.J.

1997-12-01

This report assesses relationships between private power development in India and environmental protection in that country. The central question is whether private firms generating and distributing electricity in developing countries will do a better or a worse job in environmental protection, as a part of their overall corporate responsibility, than public-sector institutions. After reviewing the fundamental question, why it is asked, and the context in which it operates in the nation of India, this report continues with an analysis of available information, quantitative and qualitative, that can help to resolve the issues in the particular case of India. Finally, it ends with conclusions from the analysis and recommendations for reducing remaining uncertainties in the future.

Time to audit.

Science.gov (United States)

Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K

2012-09-01

Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.

Laying Stress on Energy-Saving and Environmental Protection of Thermal Generation

Institute of Scientific and Technical Information of China (English)

无

2006-01-01

@@ The most attraetive spot of the 11th Five-Year Plan is to change China's present mode of cconomic growth and take a road of circulative cconomy based on effective utilization of resources and environmental protection. Electric power as a basic industry,energy conservation and environmental protection will become one of its working cmphases in a period of time to come. In this connection, the journalist (Zhao Ran) from China Electric Power has exclusively interviewed Tang Yunlin, the former president of the China Electric Power Planning and Engineering Institute. He thought that the most important thing for power industry to save energy and protect environment is to bring about the energy conservation and environmental protection in thermal power plants rather than first devclop hydropower, nuclear power and renewable energy. His viewpoints and suggestions have been recognized by many insiders.

Protection goals in environmental risk assessment: a practical approach.

Science.gov (United States)

Garcia-Alonso, Monica; Raybould, Alan

2014-12-01

Policy protection goals are set up in most countries to minimise harm to the environment, humans and animals caused by human activities. Decisions on whether to approve new agricultural products, like pesticides or genetically modified (GM) crops, take into account these policy protection goals. To support decision-making, applications for approval of commercial uses of GM crops usually comprise an environmental risk assessment (ERA). These risk assessments are analytical tools, based on science, that follow a conceptual model that includes a problem formulation step where policy protection goals are considered. However, in most countries, risk assessors face major problems in that policy protection goals set in the legislation are stated in very broad terms and are too ambiguous to be directly applicable in ERAs. This means that risk assessors often have to interpret policy protection goals without clear guidance on what effects would be considered harmful. In this paper we propose a practical approach that may help risk assessors to translate policy protection goals into unambiguous (i.e., operational) protection goals and to establish relevant assessment endpoints and risk hypotheses that can be used in ERAs. Examples are provided to show how this approach can be applied to two areas of environmental concern relevant to the ERAs of GM crops.

Legal study on water environmental protection of Three Gorges Reservoir Area

Institute of Scientific and Technical Information of China (English)

DENG He

2007-01-01

Water environment security of the Three Gorges Reservoir Area has become a more extensive concern since the impoundment of the reservoir. This paper describes the existing water environmental hazards and defects in current legal system for water environmental protection in this area, and also discusses their possible causes and potential problems in the future based on first hand materials and other literature. According to the theories of integrated river basin management and environmental equity principle, legal proposals are put forward, which include building an unitary legal system dedicated to the Reservoir Area, setting up a basin authority of the Yangtze River to preside over the resources protection and development, using interests' compensation system to solve interest conflicts among different reaches, and making concrete regulations to direct public participation in water environmental security protection of the Three Gorges Reservoir Area.

Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

African Journals Online (AJOL)

However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...

Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

African Journals Online (AJOL)

user

Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.

TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

Directory of Open Access Journals (Sweden)

Aleksey F. Akhmetshin

2014-01-01

Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

Audit mode change, corporate governance

Directory of Open Access Journals (Sweden)

Limei Cao

2015-12-01

Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data