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1

Oyewo, Toyese, Odunayo Magret Olarewaju, Melanie Bernice Cloete und Olukorede Tijani Adenuga. „Environmental costs estimation and mathematical model of marginal social cost: A case study of coal power plants“. Environmental Economics 12, Nr. 1 (20.08.2021): 90–102. http://dx.doi.org/10.21511/ee.12(1).2021.08.

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An increase in electricity production is proportional to environmental risks due to continuous energy production. The paper aims to quantitatively estimate the environmental costs and mathematically model the marginal social cost associated with the lifespan of the coal power plants. Results revealed South Africa Tier 1 company optimum level of electricity production per annum at around 2.15 gigawatts, considering the emission costs and reasonable profit. 85% of the total emissions during the combustion phase average cost of the C02 emission discharged by coal is calculated as 0.23c/KWh, 0.085c/kWh is calculated for NO2, while SO2 is 0.035c/KWh. Total emission cost represents 69.2% of the total cost of producing 1 MGW of electricity. The results confirmed the company losses to be insignificantly considerable to the evaluated environmental costs and capital investment. However, the use of this newly developed mathematical model depends on the source of energy production to confirm the feasibility and profitability of investment in coal-powered stations using environmental management accounting and marginal social cost approaches. AcknowledgmentThe authors would like to acknowledge the National Research Foundation and Durban University of Technology for financial support.
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2

SHIMAZU, Yasuo. „Environmental assessment cost.“ Journal of Environmental Conservation Engineering 17, Nr. 4 (1988): 232–35. http://dx.doi.org/10.5956/jriet.17.232.

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3

Breslin, K. „What cost environmental health?“ Environmental Health Perspectives 103, Nr. 11 (November 1995): 1010–12. http://dx.doi.org/10.1289/ehp.951031010.

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4

Atkinson, Giles, und Susana Mourato. „Environmental Cost-Benefit Analysis“. Annual Review of Environment and Resources 33, Nr. 1 (November 2008): 317–44. http://dx.doi.org/10.1146/annurev.environ.33.020107.112927.

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5

Betts, Kellyn. „Calculating computing's environmental cost“. Environmental Science & Technology 38, Nr. 22 (November 2004): 432A—433A. http://dx.doi.org/10.1021/es040667b.

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6

Raj, Vinod M., und Saurabh Chanana. „Fuel Cost Optimization of an Islanded Microgrid Considering Environmental Impact“. Journal of Clean Energy Technologies 4, Nr. 2 (2015): 120–24. http://dx.doi.org/10.7763/jocet.2016.v4.264.

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7

Georgilakis, P. S., und E. I. Amoiralis. „Distribution transformer cost evaluation methodology incorporating environmental cost“. IET Generation, Transmission & Distribution 4, Nr. 7 (2010): 861. http://dx.doi.org/10.1049/iet-gtd.2009.0638.

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8

Smail, Heman A., Kafia M. Shareef und Zainab Ramli. „Environmental Friendly conversion of locally available low-cost materials to zeolite“. Journal of Zankoy Sulaimani - Part A 18, Nr. 3 (21.04.2016): 53–62. http://dx.doi.org/10.17656/jzs.10534.

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9

سليم, سليم محمد سليم. „Environmental Cost Accounting and Environmental Site in Hotels“. مجلة المعهد العالي للدراسات النوعية 3, Nr. 1 (01.01.2023): 451–92. http://dx.doi.org/10.21608/hiss.2023.252528.

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10

Epstein, Marc J. „Improving environmental management with full environmental cost accounting“. Environmental Quality Management 6, Nr. 1 (1996): 11–22. http://dx.doi.org/10.1002/tqem.3310060104.

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11

سليم, سليم محمد سليم. „Environmental Cost Accounting and Environmental Site in Hotels“. مجلة المعهد العالي للدراسات النوعية 3, Nr. 2 (01.01.2023): 451–92. http://dx.doi.org/10.21608/hiss.2023.281592.

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12

Letmathe, Peter, und Roger K. Doost. „Environmental cost accounting and auditing“. Managerial Auditing Journal 15, Nr. 8 (November 2000): 424–31. http://dx.doi.org/10.1108/02686900010354709.

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13

Morgenstern, Richard D., William A. Pizer und Jhih-Shyang Shih. „The Cost of Environmental Protection“. Review of Economics and Statistics 83, Nr. 4 (November 2001): 732–38. http://dx.doi.org/10.1162/003465301753237812.

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14

Hilborn, Ray. „Environmental cost of conservation victories“. Proceedings of the National Academy of Sciences 110, Nr. 23 (04.06.2013): 9187. http://dx.doi.org/10.1073/pnas.1308962110.

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15

Aadland, David, und Van Kolpin. „Environmental determinants of cost sharing“. Journal of Economic Behavior & Organization 53, Nr. 4 (April 2004): 495–511. http://dx.doi.org/10.1016/s0167-2681(03)00099-4.

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16

Schafer, H. „Environmental Criteria as Cost Drivers“. Journal of the IEST 29, Nr. 3 (01.05.1986): 30–31. http://dx.doi.org/10.17764/jiet.1.29.3.j7056w61803572p3.

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Two case histories are presented to show the cost impact of missing or misapplied environmental criteria. The two examples deal with lubricants and jet fuels. They demonstrate that the misapplication of environmental criteria during the acquisition cycle can significantly increase program costs and reduce equipment or materiel availability.
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17

Boyce, James K. „The Environmental Cost of Inequality“. Scientific American 319, Nr. 5 (16.10.2018): 72–77. http://dx.doi.org/10.1038/scientificamerican1118-72.

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18

Oka, Tosihiro. „The Maximum Abatement Cost Method for Assessing Environmental Cost-Effectiveness“. Journal of Industrial Ecology 9, Nr. 4 (Oktober 2005): 22–23. http://dx.doi.org/10.1162/108819805775247855.

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19

Podolskaya, T., G. V. Kravchenko und Kh Shatila. „Environmental crisis effect on environmental costs“. IOP Conference Series: Earth and Environmental Science 937, Nr. 2 (01.12.2021): 022036. http://dx.doi.org/10.1088/1755-1315/937/2/022036.

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Abstract Environmental management accounting is a mechanism for determining and evaluating, and incorporating these cost and benefit in the day-to-day business decision making, the full spectrum of environmental costs of current production processes and the economic benefits of contamination prevention, or cleaner processes. In practice, the past 10 years have acquired significance from corporate accounting, which is the most prominent part of cost accounting. Limits were widely acknowledged of conventional financial and cost accounting techniques reflecting companies’ sustainability efforts and providing management with necessary information for sustainable business choices. Information on companies’ environmental performance may be somewhat accessible, but both domestic decision makers and those at the level of public authorities are seldom able to connect environmental information with economic variables and are essentially deprived of environmental cost information. Decision makers do thus not recognize the economic worth of natural resources as asset and the commercial and financial benefit of excellent environmental performance. Beyond ‘goodwill’ efforts, there are a number of market-based incentives for integration with decision making of environmental issues. This article provides an outline of environmental management methods and we evaluate environmental costs in terms of current economic crisis.
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20

ISHIKURA, Takeshi, und Reiko FUJITA. „Environmental Remediation Cost in Fukushima Area“. Journal of the Atomic Energy Society of Japan 55, Nr. 1 (2013): 40–47. http://dx.doi.org/10.3327/jaesjb.55.1_40.

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21

Žahour, Jan. „Environmental Costs and Standard Cost Method“. Acta academica karviniensia 14, Nr. 1 (30.03.2014): 202–12. http://dx.doi.org/10.25142/aak.2014.020.

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22

Halvorsen, Bente, und Per-Olov Johansson. „Cost-Benefit Analysis of Environmental Change“. Land Economics 71, Nr. 2 (Mai 1995): 265. http://dx.doi.org/10.2307/3146507.

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23

Barbier, E. B., A. Markandya und D. W. Pearce. „Environmental Sustainability and Cost-Benefit Analysis“. Environment and Planning A: Economy and Space 22, Nr. 9 (September 1990): 1259–66. http://dx.doi.org/10.1068/a221259.

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24

Pearce, D. „Cost benefit analysis and environmental policy“. Oxford Review of Economic Policy 14, Nr. 4 (01.12.1998): 84–100. http://dx.doi.org/10.1093/oxrep/14.4.84.

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25

Strand, Jon, und Per Olov Johansson. „Cost-Benefit Analysis of Environmental Change“. Scandinavian Journal of Economics 96, Nr. 4 (Dezember 1994): 578. http://dx.doi.org/10.2307/3440802.

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26

Dauvergne, Peter, und Genevieve LeBaron. „The Social Cost of Environmental Solutions“. New Political Economy 18, Nr. 3 (Juni 2013): 410–30. http://dx.doi.org/10.1080/13563467.2012.740818.

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27

Chava, Sudheer. „Environmental Externalities and Cost of Capital“. Management Science 60, Nr. 9 (September 2014): 2223–47. http://dx.doi.org/10.1287/mnsc.2013.1863.

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28

Georgilakis, Pavlos S. „Environmental cost of distribution transformer losses“. Applied Energy 88, Nr. 9 (September 2011): 3146–55. http://dx.doi.org/10.1016/j.apenergy.2010.12.021.

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29

Gropp, Robert E. „The Cost of Ignoring Environmental Trends“. BioScience 67, Nr. 12 (01.12.2017): 1015. http://dx.doi.org/10.1093/biosci/bix139.

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30

Lockett, Peter. „The environmental cost of processing cotton“. Journal of the Society of Dyers and Colourists 108, Nr. 11 (22.10.2008): 474–76. http://dx.doi.org/10.1111/j.1478-4408.1992.tb01390.x.

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31

Hanley, Nick. „Cost — Benefit Analysis and Environmental Policymaking“. Environment and Planning C: Government and Policy 19, Nr. 1 (Februar 2001): 103–18. http://dx.doi.org/10.1068/c3s.

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32

Herbohn, Kathleen. „A full cost environmental accounting experiment“. Accounting, Organizations and Society 30, Nr. 6 (August 2005): 519–36. http://dx.doi.org/10.1016/j.aos.2005.01.001.

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33

Caplan, Arthur J., Charles Sims und Elliot Jordan Anderson. „Measuring the environmental cost of hypocrisy“. Ecological Economics 108 (Dezember 2014): 124–35. http://dx.doi.org/10.1016/j.ecolecon.2014.10.012.

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34

Amir, Shmuel. „The environmental cost of sustainable welfare“. Ecological Economics 13, Nr. 1 (April 1995): 27–41. http://dx.doi.org/10.1016/0921-8009(94)00060-9.

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35

Schulze, PeterC. „Cost-benefit analyses and environmental policy“. Ecological Economics 9, Nr. 3 (April 1994): 197–99. http://dx.doi.org/10.1016/0921-8009(94)90077-9.

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36

Fisher, Anthony C. „Cost-benefit analysis of environmental change“. Ecological Economics 13, Nr. 2 (Mai 1995): 142–43. http://dx.doi.org/10.1016/0921-8009(95)90135-3.

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37

Erickson, Larry E., und Stanley C. Grant. „The cost benefits of environmental research“. Environmental Progress 17, Nr. 2 (1998): A3. http://dx.doi.org/10.1002/ep.670170202.

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38

Carrera, Rosa Maria, und Al Iannuzzi. „Getting started with environmental cost accounting“. Environmental Quality Management 8, Nr. 1 (1998): 63–68. http://dx.doi.org/10.1002/tqem.3310080108.

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39

Palmer, Karen, Wallace E. Oates und Paul R. Portney. „Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm?“ Journal of Economic Perspectives 9, Nr. 4 (01.11.1995): 119–32. http://dx.doi.org/10.1257/jep.9.4.119.

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This paper takes issue with the Porter-van der Linde claim that traditional benefit-cost analysis is a fundamental misrepresentation of the environmental problem. They contend that stringent environmental measures induce innovative efforts leading to improvements in abatement and production technologies that offset the costs of the regulations. Drawing both on basic economic theory and existing data on control costs, the authors argue that such offsets are special cases. The data indicate offsets are minuscule relative to control costs. There is no free lunch here: environmental programs must justify their costs by the benefits that improved environmental quality provides to society.
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40

Irfansyah, Irfansyah, Husnah Nur Laela Ermaya und Krisno Septyan. „THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE“. ECONOMICS & ACCOUNTING JOURNAL 1, Nr. 2 (22.06.2018): 87. http://dx.doi.org/10.32493/eaj.v1i2.y2018.p87-94.

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This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
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41

Russell, William G., Steven L. Skalak und Gail Miller. „Environmental cost accounting: The bottom line for environmental quality management“. Environmental Quality Management 3, Nr. 3 (1994): 255–68. http://dx.doi.org/10.1002/tqem.3310030302.

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42

Hansen, William J., Kenneth D. Orth und Ridgley K. Robinson. „Cost Effectiveness and Incremental Cost Analyses: Alternative to Benefit-Cost Analysis for Environmental Remediation Projects“. Practice Periodical of Hazardous, Toxic, and Radioactive Waste Management 2, Nr. 1 (Januar 1998): 8–12. http://dx.doi.org/10.1061/(asce)1090-025x(1998)2:1(8).

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43

Aung, Myint, und Aung Lay Tin. „Construction of Low-Cost Straw Bale House with Regard to Environmental Management in Myanmar“. International Journal of Trend in Scientific Research and Development Volume-2, Issue-4 (30.06.2018): 2774–79. http://dx.doi.org/10.31142/ijtsrd15721.

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44

Eriandani, Rizky, I. Made Narsa und Andry Irwanto. „Environmental Risk Disclosure and Cost of Equity“. Polish Journal of Management Studies 19, Nr. 2 (Juni 2019): 124–31. http://dx.doi.org/10.17512/pjms.2019.19.2.10.

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45

Burton, D. M., I. A. Gomez und H. A. Love. „Environmental Regulation Cost and Industry Structure Changes“. Land Economics 87, Nr. 3 (10.06.2011): 545–57. http://dx.doi.org/10.3368/le.87.3.545.

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46

Nuzula, Nila Firdausi. „Does environmental cost affect Japanese Firms' performance?“ Intern. Journal of Profess. Bus. Review 4, Nr. 1 (06.08.2018): 105. http://dx.doi.org/10.26668/businessreview/2019.v4i1.105.

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This article aims to examine the effect of environmental cost to financial performances, measured by profitability and firm value in Japanese chemical industry during 2012-2015. Examining about this matter in Japan case is suitable since the government has settled guidelines that assist the companies to record and report their activities in environmental preservation. This study focuses on chemical industry in Japan because the industry has been potential to create hazardous wastes along with its daily businesses. In Japan, the companies are involved in Japan Chemical Industry Association (JCIA) that initiates international environmental programs called Responsible Care.
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47

Colas, Mark, und John M. Morehouse. „The environmental cost of land‐use restrictions“. Quantitative Economics 13, Nr. 1 (2022): 179–223. http://dx.doi.org/10.3982/qe1544.

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Cities with cleaner power plants and lower energy demand tend also to have tighter land‐use restrictions; these restrictions increase housing prices and reduce the incentive for households to live in these lower greenhouse gas‐emitting cities. We use a spatial equilibrium model to quantify the overall effects of land‐use restrictions on the levels and spatial distribution of household carbon emissions. Our model features heterogeneous households, cities that vary in both their power plant technologies and their utility benefits of energy usage, as well as endogenous wages and rents. Relaxation of the current land‐use restrictions in California to the level faced by the median urban household in the US leads to a 0.6% drop in national household carbon emissions and a decrease in the social cost of carbon of $310 million annually.
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48

Cameron, Trudy Ann. „Valuing Morbidity in Environmental Benefit-Cost Analysis“. Annual Review of Resource Economics 6, Nr. 1 (10.11.2014): 249–72. http://dx.doi.org/10.1146/annurev-resource-091912-151943.

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49

Benedek, Christine M., und Laurence R. Rilett. „Equitable Traffic Assignment with Environmental Cost Functions“. Journal of Transportation Engineering 124, Nr. 1 (Januar 1998): 16–22. http://dx.doi.org/10.1061/(asce)0733-947x(1998)124:1(16).

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50

Nicholson, D., P. Smith, G. A. Bowers, F. Cuceoglu, C. G. Olgun, J. S. McCartney, K. Henry, L. L. Meyer und F. A. Loveridge. „Environmental impact calculations, life cycle cost analysis“. DFI Journal - The Journal of the Deep Foundations Institute 8, Nr. 2 (Oktober 2014): 130–46. http://dx.doi.org/10.1179/1937525514y.0000000009.

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