Relevant bibliographies by topics / Water utilities – Accounting

Academic literature on the topic 'Water utilities – Accounting'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Water utilities – Accounting"

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lo Storto, Corrado. "Performance Evaluation of Water Services in Italy: A Meta-Frontier Approach Accounting for Regional Heterogeneities." Water 14, no. 18 (September 15, 2022): 2882. http://dx.doi.org/10.3390/w14182882.

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Data relative to the water services industry in Italy indicate that there is a serious infrastructure gap between the southern regions and isles and the rest of the country. In these geographical areas, water utilities are provided with substantial public grants from the central and local governments to support investments necessary to mitigate the infrastructure divide by increasing capacity and improve service quality. This paper implements a meta-frontier non-parametric approach based on a data envelopment analysis (DEA) to evaluate the efficiencies of 71 Italian water utilities, accounting for the differentiated contexts in which they operate. A short-term perspective was assumed to estimate efficiency, considering the production factors associated with the infrastructure assets as non-discretionary inputs in the specification of the meta-frontier model. The results showed that water utilities operating in the southern regions and isles suffer from an efficiency gap in comparison to those in the northern and central regions. The average efficiency gap was 9.7%, achieving 24.9% in the worst case. Moreover, a more in-depth analysis focusing on the water utilities in the southern regions and isles indicated that scale inefficiencies might be an important determinant of such an efficiency gap. Indeed, slightly more than 69% of the water utilities operated at increasing returns to scale. Evidence from this study raises concern about the appropriate structure of the Italian water service industry and, particularly, the optimal size of the utilities and the financial sustainability of water services in the southern regions and isles.
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Pawsey, Nicholas, Jayanath Ananda, and Zahirul Hoque. "Rationality, accounting and benchmarking water businesses." International Journal of Public Sector Management 31, no. 3 (April 9, 2018): 290–315. http://dx.doi.org/10.1108/ijpsm-04-2017-0124.

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Purpose The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital input measures. Design/methodology/approach Data envelopment analysis (DEA) was used to compute efficiency rankings for government-owned water businesses from the state of Victoria, Australia, over the period 2005/2006 through 2012/2013. Differences between DEA models when capital inputs were measured using either: statutory accounting values (historic cost and fair value), physical measures, or regulatory accounting values, were scrutinised. Findings Depending on the choice of capital input, significant variation in efficiency scores and the ranking of the top (worst) performing firms was observed. Research limitations/implications Future research may explore the generalisability of findings to a wider sample of water utilities globally. Future work can also consider the most reliable treatment of capital inputs in efficiency analysis. Practical implications Regulators should be cautious when using economic efficiency data in benchmarking exercises. A consistent approach to account for the capital stock is needed in the determination of price caps and designing incentives for poor performers. Originality/value DEA has been widely used to explore the role of ownership structure, firm size and regulation on water utility efficiency. This is the first study of its kind to explore the sensitivity of DEA to alternative physical and accounting capital input measures. This research also improves the conventional performance measurement in water utilities by using a bootstrap procedure to address the deterministic nature of the DEA approach.
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Picazo-Tadeo, Andrés J., Francisco González-Gómez, and Francisco J. Sáez-Fernández. "Accounting for operating environments in measuring water utilities’ managerial efficiency." Service Industries Journal 29, no. 6 (June 2009): 761–73. http://dx.doi.org/10.1080/02642060802190300.

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Romano, Giulia, Lucio Masserini, and Andrea Guerrini. "Does water utilities' ownership matter in water pricing policy? An analysis of endogenous and environmental determinants of water tariffs in Italy." Water Policy 17, no. 5 (February 28, 2015): 918–31. http://dx.doi.org/10.2166/wp.2015.016.

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Owing to the growing importance of efficient water management, it has become crucial to understand water utilities' characteristics and the environmental factors affecting water pricing, so as to provide guidance to policy-makers. The analysis of factors influencing water tariffs is a challenging task in a context in which companies providing the service are characterized by different ownership features. Moreover, environmental factors and companies' characteristics may simultaneously influence both the decision to privatize the service and the water tariff level. Using a treatment effects model, where privatization is considered as an endogenous binary treatment variable, this paper analyzes whether and how certain relevant variables affect the tariffs levied by water utilities in Italy. The results show that higher tariffs are set in order to cover a greater amount of investments; furthermore, abundant water availability, measured by the average annual rainfall, significantly reduces prices. The data surprisingly show that tariffs are higher where the income level is lower. Significantly, after accounting for the endogeneity due to the fact that water firms are not randomly distributed between totally publicly or not totally publicly owned, our results seem to suggest that ownership does not influence the tariffs levied by water utilities.
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Serov, Dmitry. "Information technologies implementation for reducing water losses in water supply systems." E3S Web of Conferences 164 (2020): 01005. http://dx.doi.org/10.1051/e3sconf/202016401005.

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The article discusses the elements of an automated system for collecting, storing and transmitting data on water consumption, modern metering devices, data collection and transmission devices. The author analyzes the shortcomings of existing accounting and analysis automation systems at Russian water utilities. A comprehensive approach to automated systems in the field of water consumption accounting is proposed. The article considers the experience of the State unitary enterprise “Vodokanal of Saint Petersburg” in the sphere development and application of a single automated complex for diagnostics, monitoring and management of the water supply network. The goals and main functions of the complex are revealed, the main stages and results of its implementation are presented.
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Katko, Tapio S., and Riikka P. Rajala. "Book Review: Time for Customer Orientation in Water Utilities Customer experience management for water utilities. Marketing urban water supply." Public Works Management & Policy 24, no. 2 (January 2, 2019): 228–30. http://dx.doi.org/10.1177/1087724x18820014.

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Banovec, P., and P. Domadenik. "Paying too much or too little? Pricing approaches in the case of cross-border water supply." Water Supply 18, no. 2 (July 6, 2017): 577–85. http://dx.doi.org/10.2166/ws.2017.126.

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Abstract Cross-border drinking water supply is often a solution for the emerging water crisis, related also to climate changes, but in several cases also a historical legacy of changing borders. It is challenged by the increased complexity of water supply management, mainly because of the doubled reality of administrative, legal, accounting and decision-making processes. Analyzed water pricing of existing cross-border utilities clearly demonstrates applied water pricing approaches mainly based on pure negotiation principles demonstrating different and often heavily asymmetric bargaining positions of partners. In order to overcome this situation applicable water pricing principles are presented. The model is demonstrated on real business cases of three water utilities from Central and South East Europe, but similar concepts are applicable for drinking water transfer between regions or municipalities in other countries.
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Cunha Marques, R., and A. J. Monteiro. "Application of performance indicators to control losses - results from the Portuguese water sector." Water Supply 3, no. 1-2 (March 1, 2003): 127–33. http://dx.doi.org/10.2166/ws.2003.0095.

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More and more the problem of water losses and leakages in water supply systems is becoming important in the management of water utilities. No matter how developed a country is, there is a growing and general awareness of this subject. Among the several motivations that contribute to this growing concern are, without doubt, the shortage of resources availability in several water supply systems on the one hand and, on the other hand, the economic value of the volume of water lost. Portugal is no exception. In recent years, there has been some dynamism in the sector in the accounting, control, leakages and loss detection, mainly in the biggest systems. This paper presents an approach to the control of water leakages and losses through the setting of performance indicators that allow the evaluation and characterization of the management entity for this aspect. Some results of those indicators will also be described here, as well as their application to several Portuguese water utilities and the assessment methodology of the results obtained. This paper also puts into evidence expressions and correlation curves between the different indicators and factors that directly or indirectly interfere in the result of the water utilities’ performance with relation to the water losses and leakages presented.
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Abdel-Mottaleb, Noha, Payman Ghasemi Saghand, Mathews J. Wakhungu, Hadi Charkhgard, E. Christian Wells, and Qiong Zhang. "Identifying Critical Isolation Valves in a Water Distribution Network: A Socio-Technical Approach." Water 14, no. 21 (November 7, 2022): 3587. http://dx.doi.org/10.3390/w14213587.

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Isolation valves are critical for the reliable functioning of water distribution networks (WDNs). However, it is challenging for utilities to prioritize valve rehabilitation and replacement given it is often unclear if certain valves are operable in a given WDN. This study uses the Gomory–Hu tree of the segment-valve representation (or dual representation) of WDNs to obtain the logical implications of inoperable valves (i.e., which segments should be isolated and merged unnecessarily due to valve inoperability). Multi-objective optimization is then used to identify the critical valves based on selected attributes (e.g., social vulnerability, flow volume) of segments that would be unnecessarily isolated as a result. This study developed three multi-objective formulations: first, deterministic; second, accounting for uncertainty; and third, accounting for both uncertainty and the likelihood of failure of pipes within segments. Identified critical valves are compared between the three developed formulations and a method considering only a single objective. Results demonstrated that multi-objective optimization provided additional information which can be used to discern valve importance for utilities in comparison with using a single objective. Further, though there was overlap between the results from the three formulations, the third formulation provided the most insight without overwhelming decision-makers with a large number of identified valves.
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Honey-Rosés, Jordi, and Claudio Pareja. "Percent Change as a Measure of Price Escalation in Water and Energy Utilities." Public Works Management & Policy 24, no. 2 (January 13, 2019): 213–24. http://dx.doi.org/10.1177/1087724x18822587.

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We advance the idea of using percent billing changes as a simple measure of price escalation. This simple yet underused metric may help evaluate rate structure design in public utilities. We illustrate how price escalation may generate useful insight for utility managers by analyzing rate structures from water utilities in British Columbia, Canada. We observe that increasing block rates may send weaker relative price signals to users than a simple constant unit charge, and that low volume users tend to receive the strongest relative price signals. Measuring price escalation may also allow one to quantify the distortions generated by fixed charges. We conclude that analysts may find it useful to include measures of price escalation in their portfolio of metrics to evaluate rate structures in energy and water utilities.
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Books on the topic "Water utilities – Accounting"

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Association, American Water Works, ed. Financial management for water utilities: Principles of finance, accounting, and management controls. Denver, CO: American Water Works Association, 2012.

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Oxenford, Jeffrey L. Key asset data for drinking water and wastewater utilities. Denver, Colo: Water Research Foundation, 2012.

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A, McDonald David, and Pape John, eds. Cost recovery and the crisis of service delivery in South Africa. London: Zed Books, 2002.

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Office, General Accounting. Power Marketing Administrations: Their ratesetting practices compared with those of nonfederal utilities : report to the Chairman, Subcommittee on Water and Power, Committee on Resources, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 2000.

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United States. Congress. House. Committee on Resources. Subcommittee on Water and Power. Federal power marketing administration accounting practices: Oversight hearing before the Subcommittee on Water and Power Resources, Committee on Resources, House of Representatives, One Hundred Fourth Congress, second session ... September 19, 1996. Washington: U.S. G.P.O., 1996.

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Congo (Democratic Republic). Assemblée nationale. Rè̀glement intérieur: Assemblée Nationale. [Kinshasa]: Cabinet du Président de la République, 2007.

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Office, General Accounting. Tennessee Valley Authority: Future study of lake levels should involve public and consider costs and benefits, report to the Honorable Van Hilleary, House of Representatives. Washington, D.C: The Office, 1999.

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Office, General Accounting. Tennessee Valley Authority: Assessment of the 10-year business plan : report to Congressional requesters. Washington, D.C: The Office, 1999.

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Office, General Accounting. Tennessee Valley Authority: Financial problems raise questions about long-term viability : report to Congressional requesters. Washington, D.C: The Office, 1995.

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Office, General Accounting. Tennessee Valley Authority: Facts surrounding allegations raised against the Chairman and the IG : report to the Chairman, Committee on Governmental Affairs, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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Book chapters on the topic "Water utilities – Accounting"

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Haslam, Colin, Adam Leaver, and Nick Tsitsianis. "Public Utilities." In Global Wealth Chains, 30–48. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0002.

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In this chapter, Colin Haslam, Adam Leaver, and Nick Tsitsianis show how those managing seemingly ordinary firms, such as public utilities, can use corporate forms to maximize how the firm integrates financial and productive assets. The authors show how firms dealing with water use global wealth chains to manipulate how profit is accounted for to heighten the power of the firm. Their case focuses on how the firm acts as a conduit between debt markets and financial returns, with extensive use of subsidiaries to coordinate this activity. Lead firms maintain tight control over the financial and legal technologies involved, presenting a mix of captive and hierarchy wealth chains. The authors detail how accounting and financial engineering allows managers to use multijurisdictional corporate forms to concentrate financial control.
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Conference papers on the topic "Water utilities – Accounting"

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Husaini, S. Mahmood, and Riyad K. Qashu. "Transient Heat Transfer Analysis to Evaluate the Voiding of the Containment Emergency Cooling Units of PWR (Pressurized Water Reactor) Nuclear Plant Following a Pipe Break Accident." In ASME/JSME 2004 Pressure Vessels and Piping Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/pvp2004-3035.

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The U.S. Nuclear Regulatory Commission (NRC) issued the Generic Letter GL-96-06 requiring the utilities to evaluate in their Nuclear plants the operability of the Containment Emergency Cooling Units (ECUs) when the Component Cooling Water (CCW) pumps restart after a hypothetical Loss Of Coolant Accident (LOCA) or Main Steam Line Break (MSLB) accompanied by the Loss Of Offsite Power (LOOP). Normally, the ECUs are at high elevation and are susceptible to boiling when their cooling coils are exposed to the high temperature steam following a MSLB or LOCA. In a closed loop system, after the onset of boiling, the voiding is governed by the amount of water that can flow from the ECUs to the surge tank. When the CCW pumps restart, water hammer will occur due to the filling of the void. EPRI (Electric Power Research Institute) along with a number of utilities undertook an experimental research study that proposed a methodology to mitigate the water hammer by accounting for the cushioning effects of hot steam and released air. However, the EPRI study did not provide any guidance for evaluating the occurrence of boiling and the size of the void when the CCW pumps restart. Some of the utilities have used cfd based computer programs that require setting up complex models of the ECU cooling coils, which is very time consuming and costly. This paper presents a methodology based on first principles to evaluate the onset of boiling and the growth of steam void in the ECU coils of a typical PWR closed loop CCW system with a surge tank. It includes the effects of system parameters and accounts for condensation in the presence of air, natural convection, boiling heat transfer, etc. The system parameters have a very significant effect on the results of the analysis. The predictions of the calculations were compared with the predictions using the GOTHIC computer code and were found to be in reasonably good agreement. The methodology is shown to be very cost effective and reliable because it avoids the complexity of modeling the entire cooler and is based on first principles. After the water in the ECU coils reaches the saturation temperature, the void formation is dependent on the paths available from both the inlet and the outlet sides of the ECUs to the surge tank. The procedure for calculating the drainage is also illustrated. Various fixes for avoiding/mitigating the water hammer are also discussed.
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Konkovs, Karlis Aleksandrs, and Raimonds Ernsteins. "Municipal Lake governance Developments in Latvia: Towards Complex Approach Management Practice." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.014.

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Latvia has a significant number of lakes, even eventually more as 10 000 as they never been fully accounted, but just comparatively small number are subject to lake governance, since the entire national lake governance system is still under development and currently mostly municipalities themselves are step-wise developing and realising lake management plans, but municipal capacities vary significantly. According to EU Water framework directive, there are four river basin management systems established in Latvia, having related water and risk management documents in place, as well as, in the past decade, there have been both national and regional level planning guidelines developed for lake and river waterbodies management, but all mentioned has been not yet utilized in local practice, having some legal responsibilities’ and admin capacities’ deficiencies. Despite this, there has been seen slow improvement of the water quality and socio-economic usage of lakes, but more in the lake management practice is to be done, accounting also for climate change. The goal of this research was to study the municipal level lake management practice developments, applying general research-and-development (R&D) framework approach and researching particularly the status and development trends of the three governance’s dimensions’ employment – governance content by socio-ecological system (SES) approach, governance segments as for main stakeholders’ involvement and participation, as well as, the set of governance instruments, especially, institutional/administrative ones. There were chosen pilot municipalities, having diverse and successful lake management approaches utilised, and, for the first study stage, document analysis and semi-structured interviews with related municipal specialists were done, using case study research (CSR) methodology application. There were recognized five lake management approaches, even in most municipalities in Latvia, particularly in rural ones, lake management is traditionally done by the scarce municipal territory administrative units and Utilities departments/services, and, only limited number of municipalities, also particularly studied, have developed and are employing for lake management also nature resource/environmental departments, while only in few municipalities there are established special municipal lake management agencies. Promising looks NGO sector management approach used by some municipalities, both top-down either bottom-up establishment chosen to apply, but as most perspective could be recognised complex approach (cross-sector) management practice, where most or all above mentioned approaches are combined and complementary supporting each other, within particular municipality. All studied municipalities possess certain lake management success stories, to be studied further in very detail, however, in general, there is to be seen still limited understanding and utilisation of the SES approach, also still potential of various stakeholder’s involvement and pro-active development of all complementary governance instruments, even many of instruments are available in studied municipalities, but lake communication instruments (information, education/training, participation and lake-friendly behaviour) are mostly underdeveloped.
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Sclafani, Anthony. "Analysis of Carbon Dioxide Emission Reductions From Energy Efficiency Upgrades in Consideration of Climate Change and Renewable Energy Policy Initiatives Using eQUEST." In ASME 2010 4th International Conference on Energy Sustainability. ASMEDC, 2010. http://dx.doi.org/10.1115/es2010-90143.

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In January 2008 the Governor of Hawaii announced the Hawaii Clean Energy Initiative; an initiative that aims to have at least 70 percent of Hawaii’s power come from clean energy by 2030 [4]. In July 2009, the Hawaii Department of Accounting and General Services awarded NORESCO, an energy service company, a $33.9M contract to improve the energy efficiency of 10 government buildings. The avoided utility cost of the energy and water savings from the improvements is the project funding mechanism. The energy savings realized by the project will reduce carbon dioxide emissions associated with utility power generation. However, as renewable energy becomes a larger portion of the utility generation profile through the Hawaii Clean Energy Initiative, the carbon dioxide emissions reductions from specific energy efficiency measures may erode over time. This work presents a method of analysis to quantify the carbon dioxide emissions reduction over the life of a project generated by energy efficiency upgrades that accounts for both the impact of policy initiatives and climate change using DOE-2/eQUEST. The analysis is based on the fact that HVAC energy usage will vary with climate changes and that carbon dioxide emission reductions will vary with both energy savings and the corresponding utility’s power generation portfolio. The energy savings related to HVAC system energy efficiency improvements are calculated over the life of a 20 year performance contract using a calibrated DOE-2/eQUEST model of an existing building that utilizes weather data adjusted to match the predictions of the Intergovernmental Panel on Climate Change. The carbon dioxide emissions reductions are calculated using the energy savings results and a projection of the implementation of the Hawaii Clean Energy Initiative. The emissions reductions are compared with other analysis methods and discussed to establish more refined expectations of the impact of energy efficiency projects in context with climate changes and policy initiatives.
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