thesis environmental accounting

Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

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A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.

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vi, 109 leaves

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Mobus, Janet Luft August 1997.

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• Mobus, Janet Luft
• Klammer, Thomas P., 1944- Major Professor

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• Brown, Robert William
• Merino, Barbara Dubis
• Luker, William A.
• University of North Texas Place of Publication: Denton, Texas

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• Level: Doctoral
• Grantor: University of North Texas
• Name: Doctor of Philosophy
• Department: Department of Accounting
• Discipline: Accounting
• economic incentives
• regulatory standards

Library of Congress Subject Headings

• Environmental auditing.
• Petroleum industry and trade -- Accounting.
• Thesis or Dissertation

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• Call Number : 379 N81d no.4539
• Accession or Local Control No : 1002659323-mobus
• UNT Catalog No. : b2054763 | View in Discover
• Archival Resource Key : ark:/67531/metadc279042

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Mobus, Janet Luft. Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries , dissertation , August 1997; Denton, Texas . ( https://digital.library.unt.edu/ark:/67531/metadc279042/ : accessed March 30, 2024 ), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu ; .

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Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province

• Hatice Şimşek 1 ,  ,  , 
• Gökhan Öztürk 2 ,  , 
• 1. Civil Aviation Transportation Management, Istanbul Gelişim Vocational School, Istanbul Gelişim University, Istanbul, Turkey
• 2. Automotive Technology, Istanbul Gelisim Vocational School, Istanbul Gelisim University, Istanbul, Turkey
• Received: 07 December 2020 Accepted: 10 March 2021 Published: 11 March 2021

JEL Codes: L25, M40, O13, Q01

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Today, as a result of economic growth; The increase in technological developments, industrialization and population ratio brought environmental problems with it. With the increase in environmental problems, environmental awareness and the importance of the environment have improved. With the increase in environmental awareness, important developments have occurred in environmental costs and environmental accounting. At this point, businesses have had to integrate environmental accounting into their accounting systems, either voluntarily or compulsorily. Environmental accounting can be defined as the whole of the activities of determining, collecting, analyzing and reporting environmental cost information to relevant persons. The purpose of this study is to evaluate the impact of environmental accounting approaches of businesses on the overall performance of businesses. In addition, it is intended to determine the activities of the businesses being within the scope of the research on environmental issues. For this purpose, a study was carried out on businesses at Beylikdüzü Organized Industrial Zone. Multiple linear regression analysis was conducted for evaluating the relationship between the environmental accounting approaches of businesses, and the overall performance of businesses. In the analysis, the sub-dimensions of environmental accounting were addressed as independent variables, and business performance was addressed as dependent variable. The data, obtained by random sampling method, was analyzed in the SPSS 20 software package. As the result of the study, it was determined that there is a mutually significant relationship between environmental accounting, and performance. However, the environmental accounting approaches of the companies covered by the study were found to be at low level.

• business performance ,
• environmental accounting ,
• environment ,
• accounting ,
• multiple regression

Citation: Hatice Şimşek, Gökhan Öztürk. Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province[J]. Green Finance, 2021, 3(1): 46-58. doi: 10.3934/GF.2021004

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• Corresponding authors: Email: [email protected] ;  Email: [email protected]

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• © 2021 the Author(s), licensee AIMS Press. This is an open access article distributed under the terms of the Creative Commons Attribution License ( http://creativecommons.org/licenses/by/4.0 )

通讯作者: 陈斌, [email protected]

沈阳化工大学材料科学与工程学院 沈阳 110142

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Dissertations / Theses on the topic 'Environmental accounting and monitoring'

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Amante, Joseph David. "Scanning Methods as Monitoring, Verification, and Accounting tools for CO₂ Sequestration in Unconventional Gas Reservoirs." Thesis, Virginia Tech, 2015. http://hdl.handle.net/10919/76047.

Papageorgiou, Asterios. "A physical accounting model for monitoring material flows in urban areas with application to the Stockholm Royal Seaport district." Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-231160.

Towry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /." Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.

O'Shea, Thomas A. "Using an Inventory of Unstable Slopes to Prioritize Probabilistic Rockfall Modeling and Acid Base Accounting in Great Smoky Mountains National Park." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/etd/3952.

Sinha, Rajib. "Systems Modeling Approaches to Physical Resource Management : An Industrial Ecology Perspective." Doctoral thesis, KTH, Industriell ekologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191327.

QC 20160830

STEPHENS, JON BARTON. "ENVIRONMENTAL MONITORING DETECTOR." Thesis, The University of Arizona, 2016. http://hdl.handle.net/10150/614237.

Anderson, Lakin. "Measuring Sustainable Cities: An approach for assessing municipal-level sustainability indicator systems in Sweden." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-209524.

陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

Robinson, Darren. "Integrated building environmental performance monitoring." Thesis, Anglia Ruskin University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.263988.

Collett, Nick. "Accounting and environmental determinants of stock returns." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.631707.

Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

Pino, Flavio. "Development of nanomaterials for environmental monitoring." Doctoral thesis, Universitat Autònoma de Barcelona, 2015. http://hdl.handle.net/10803/325142.

Williams, Iwan Gwyn. "Hand-held instrumentation for environmental monitoring." Thesis, Bangor University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.262544.

Chang, Seung Cheol. "Disposable amperometric sensors for environmental monitoring." Thesis, University of Newcastle Upon Tyne, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310134.

Gono, Charles Saye. "Environmental surveillance monitoring XYZ-La Crosse." Online version, 2001. http://www.uwstout.edu/lib/thesis/2001/2001gonoc.pdf.

Gong, Weidong. "Ocean sensors, for marine environmental monitoring." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/143801/.

Dickerson, David Stanley. "Particulate monitoring in environmental pollution assessment." Thesis, University of Bristol, 2004. http://hdl.handle.net/1983/a66c8b21-c61f-4da7-bca8-5bd7547198b3.

Li, Zhuo. "ARDUINO BASED ENVIRONMENTAL AIR MONITORING SYSTEM." Case Western Reserve University School of Graduate Studies / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1499093616376284.

Bonnett, James Matthew. "The use of accounting numbers in debt contracting and monitoring." Thesis, Lancaster University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525296.

Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

Hudson, Carmen Campos 1972. "Overview of monitoring systems used during construction and permanent structural monitoring." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/84792.

Mikkelsen, Jannick, and Larsson Anton. "Automatic monitoring of bins." Thesis, Högskolan i Halmstad, Akademin för informationsteknologi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42986.

Holstius, David. "Monitoring Particulate Matter with Commodity Hardware." Thesis, University of California, Berkeley, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3640465.

Health effects attributed to outdoor fine particulate matter (PM 2.5 ) rank it among the risk factors with the highest health burdens in the world, annually accounting for over 3.2 million premature deaths and over 76 million lost disability-adjusted life years. Existing PM 2.5 monitoring infrastructure cannot, however, be used to resolve variations in ambient PM 2.5 concentrations with adequate spatial and temporal density, or with adequate coverage of human time-activity patterns, such that the needs of modern exposure science and control can be met. Small, inexpensive, and portable devices, relying on newly available off-the-shelf sensors, may facilitate the creation of PM 2.5 datasets with improved resolution and coverage, especially if many such devices can be deployed concurrently with low system cost.

Datasets generated with such technology could be used to overcome many important problems associated with exposure misclassification in air pollution epidemiology. Chapter 2 presents an epidemiological study of PM 2.5 that used data from ambient monitoring stations in the Los Angeles basin to observe a decrease of 6.1 g (95% CI: 3.5, 8.7) in population mean birthweight following in utero exposure to the Southern California wildfires of 2003, but was otherwise limited by the sparsity of the empirical basis for exposure assessment. Chapter 3 demonstrates technical potential for remedying PM 2.5 monitoring deficiencies, beginning with the generation of low-cost yet useful estimates of hourly and daily PM 2.5 concentrations at a regulatory monitoring site. The context (an urban neighborhood proximate to a major goods-movement corridor) and the method (an off-the-shelf sensor costing approximately USD $10, combined with other low-cost, open-source, readily available hardware) were selected to have special significance among researchers and practitioners affiliated with contemporary communities of practice in public health and citizen science. As operationalized by correlation with 1h data from a Federal Equivalent Method (FEM) β-attenuation data, prototype instruments performed as well as commercially available equipment costing considerably more, and as well as another reference instrument under similar conditions at the same timescale (R 2 = 0.6). Correlations were stronger when 24 h integrating times were used instead (R 2 = 0.72).

Chapter 4 replicates and extends the results of Chapter 3, showing that similar calibrations may be reasonably exchangeable between near-roadway and background monitoring sites. Chapter 4 also employs triplicate sensors to obtain data consistent with near-field (< 50 m) observations of plumes from a major highway (I-880). At 1 minute timescales, maximum PM 2.5 concentrations on the order of 100 μg m –3 to 200 μg m –3 were observed, commensurate with the magnitude of plumes from wildfires on longer timescales, as well as the magnitude of plumes that might be expected near other major highways on the same timescale. Finally, Chapter 4 quantifies variance among calibration parameters for a large sample of the sensors, as well as the error associated with the remote transfer of calibrations between two sufficiently large sets (± 10 % for n = 12). These findings suggest that datasets generated with similar sensors could also improve upstream scientific understandings of fluxes resulting from indoor and outdoor emissions, atmospheric transformations, and transport, and may also facilitate timely and empirical verification of interventions to reduce emissions and exposures, in many important contexts (e.g., the provision of improved cookstoves; congestion pricing; mitigation policies attached to infill development; etc.). They also demonstrate that calibrations against continuous reference monitoring equipment could be remotely transferred, within practical tolerances, to reasonably sized and adequately resourced participatory monitoring campaigns, with minimal risk of disruption to existing monitoring infrastructure (i.e., established monitoring sites). Given a collaborator with a short window of access to a reference monitoring site, this would overcome a nominally important barrier associated with non-gravimetric, in-situ calibration of continuous PM 2.5 monitors. Progressive and disruptive prospects linked to a proliferation of comparable sensing technologies based on commodity hardware are discussed in Chapter 5.

Mokhtary, Mandana. "Sensor Observation Service for Environmental Monitoring Data." Thesis, KTH, Geodesi och geoinformatik, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-95830.

ramezaniakhmareh, alireza. "Autonomous environmental monitoring probe for aquaculture sites." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for teknisk kybernetikk, 2012. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-20733.

Dhu, Tania. "Environmental monitoring using electrical resistance tomography (ERT) /." Title page, contents and abstract only, 2002. http://web4.library.adelaide.edu.au/theses/09SB/09sbd534.pdf.

Metcalfe, Michelle J. "Monitoring environmental features using leaf stomatal characteristics." Thesis, Durham University, 1997. http://etheses.dur.ac.uk/4698/.

Schmidt, Alexandra Mello. "Bayesian spatial interpolation of environmental monitoring stations." Thesis, University of Sheffield, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.370075.

Sung, Yoonchang. "Multi-Robot Coordination for Hazardous Environmental Monitoring." Diss., Virginia Tech, 2019. http://hdl.handle.net/10919/95057.

Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

Zhang, Guohua. "Environmental factors in china's financial accounting development since 1949." Rotterdam : Rotterdam : Erasmus Universiteit ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/1888.

Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

Abubakar, Abdu. "A quantitative approach to cost monitoring and control of construction projects." Thesis, Loughborough University, 1992. https://dspace.lboro.ac.uk/2134/6762.

Duan, Hongmei. "Monitoring and characterization of toxic cyanobacterial blooms." Thesis, McGill University, 2009. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=66915.

Elshahat, Islam M. "Market Valuation of Environmental Performance." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/309.

Bonazzi, Elisa <1980&gt. "A regional environmental accounting matrix and integrated environmental economic analyses to support regional planning." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5476/.

Rodríguez-Navas, González Carlos. "Exploiting novel automated analytical methodologies for the monitoring of environmental organic pollutants, and its potential incorporation to environmental monitoring regulations." Doctoral thesis, Universitat de les Illes Balears, 2012. http://hdl.handle.net/10803/98297.

Carmer, Stephen I. "Corporate Environmental Strategies for Balancing Profitability with Environmental Stewardship." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7279.

Antoniadou, Ifigeneia. "Accounting for non-stationarity in the condition monitoring of wind turbine gearboxes." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4838/.

Truax, Stuart. "A microscale chemical sensor platform for environmental monitoring." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/45780.

Schädle, Thomas [Verfasser]. "Mid-infrared sensors for environmental monitoring / Thomas Schädle." Ulm : Universität Ulm, 2017. http://d-nb.info/1124067841/34.

Suzuki, Takeharu, and n/a. "Integrated, Intelligent Sensor Fabrication Strategies for Environmental Monitoring." Griffith University. School of Microelectronic Engineering, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040813.131206.

Osterloff, Jonas [Verfasser]. "Computer Vision for Marine Environmental Monitoring / Jonas Osterloff." Bielefeld : Universitätsbibliothek Bielefeld, 2018. http://d-nb.info/1169314678/34.

Wright, Philip. "Extending the scope of unattended environmental noise monitoring." Thesis, University of Southampton, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320714.

BARBOSA, PAULO CESAR DE CAMPOS. "APPLICATIONS OF LASER INDUCED FLUORESCENCE TO ENVIRONMENTAL MONITORING." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4041@1.

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Reference Library

FASB project on environmental credit programs

Defining Issues | March 2024

The FASB’s latest discussion focuses on the model to account for environmental credit obligations.

As more companies enter into commitments to reduce their carbon emissions or invest in renewable energy, how to account for carbon offsets, allowances and credits is becoming more pressing. The complexity and variety of arrangements is giving rise to questions about how US GAAP applies, often involving more than one standard.

Applicability

• FASB project:  Accounting for Environmental Credit Programs
• Companies that acquire, are granted or create environmental credits

Relevant dates

On March 27, 2024, the FASB continued its discussions about accounting for environmental credit programs.

Key impacts

The accounting for environmental credits (credits) is both an emerging issue and one that has been on the radar of standard-setters for decades. Emissions trading arrangements are not new, but for companies making net-zero or other emissions commitments, offsets and credits are often a key driver of their strategy. These arrangements were historically established to help companies comply with governmental or regulatory emissions mandates. Now they are also a catalyst of growth and innovation, incentivizing companies to develop and implement the latest renewable technology. These growing and largely self-imposed strategic commitments have caused the related accounting issues to reemerge as a high priority.

Although several standard-setting projects have been attempted, there are currently no accounting requirements under US GAAP specific to carbon offsets, allowances or credits. Consequently, practice has become diverse as companies seek to interpret and apply current accounting guidance to arrangements that are often complex and evolving.

In its most recent March 27 meeting, the FASB discussed a fair value measurement model for certain credits and the accounting for credits acquired and environmental credit obligation liabilities (ECOs) assumed in a business combination. The FASB previously met in October 2023 and January 2024 to refine its project scope, discuss recognition and measurement criteria for credits and ECOs and general presentation and classification matters.

The following are key highlights from the  tentative decisions  reached on the project to date.

Project scope

The Board refined the project scope to include credits that meet all of the following:

• Credits that are enforceable and transferable. In-scope credits can take numerous forms including credits, certificates, allowances and offsets
• Credits that are acquired (including from related parties), granted by a regulatory agency or designee or internally generated (created)
• Credits that lack physical substance and do not meet the definition of financial assets under US GAAP
• Credits that are represented to prevent, control, reduce, or remove emissions or other pollution

The Board confirmed that income tax credits, such as those related to the Inflation Reduction Act, are outside the scope of the project because they are in the scope of other US GAAP.

Liabilities

The Board clarified the following:

• ECOs are in the scope of the project. ECOs arise from existing or enacted laws, statutes or ordinances represented to prevent, control, reduce or remove emissions or other pollution that may be settled with environmental credits. ECOs generally arise from compliance programs
• Environmental obligations accounted for under ASC 410-30 are not ECOs
• Constructive obligations for internally established (i.e. voluntary) targets to reduce emissions are not in the scope of the project but may be within the scope of other US GAAP

Asset recognition and measurement criteria

Recognition

• A credit would be recognized as an asset when it is probable that it will be used to settle an ECO, sold or traded.
• Costs to obtain all other credits (e.g. as part of a voluntary program) would be expensed when incurred. The costs would not be eligible for capitalization.
• Entities would apply the recognition guidance in ASC 805 to account for credits acquired in a business combination regardless of the acquirer’s intended use.

Initial measurement

• Credits that meet the asset recognition criteria would be measured initially at historical cost – consistent with asset acquisition guidance in ASC 805-50 – unless other US GAAP applies.
• Costs for credits that are granted or created would be limited to transaction costs (e.g. application fees) and could be zero if there are no costs directly associated with obtaining the credits.
• Credits acquired in a business combination would be measured at acquisition date fair value under ASC 805. However, the amounts allocated to a credit for a voluntary program would immediately be expensed.

Subsequent measurement

The measurement model applied would align with how the entity will use the credit (i.e. its intent).

• Credits used to settle an ECO (i.e. compliance environmental credits) would not be remeasured.
• Credits that will be sold or traded (i.e. noncompliance environmental credits) and that are initially measured at historical cost would be assessed for impairment.

The Board tentatively decided to provide an accounting policy election to remeasure eligible noncompliance credits, other than those internally generated, to fair value as part of an eligible class. Entities would continue to remeasure the credit to fair value until it is derecognized. Entities would apply ASC 250 for changes to the accounting policy election. The staff will conduct additional research to determine which credits would be eligible for this election – e.g. whether it would apply to credits obtained through a related party transaction. The Board would finalize the remaining decisions around a proposed fair value model pending the outcome of this research in a future meeting.

Reassessment

• Each reporting period, entities would reassess whether compliance and noncompliance credits meet the appropriate recognition criteria.
• Credits that are reclassified from compliance credits to noncompliance credits would be assessed for impairment before applying the subsequent remeasurement guidance.
• Subsequent reversal of a previously recognized impairment loss would be prohibited.
• Entities could establish an accounting policy to use a portfolio approach for similar environmental credits to apply the recognition and measurement guidance.

Liability recognition and measurement criteria

• Entities would recognize a liability when activities or events occurring on or before a balance sheet date indicate the existence of an ECO.
• The balance sheet date should be considered to be the end of the compliance period for recognizing an ECO liability (ECO).
• An entity would recognize an ECO on the date that it becomes obligated to remit the credits.
• The entity would recognize an asset at the same time which would be amortized over the compliance period.
• Entities would apply the recognition guidance in ASC 805 to account for an ECO assumed in a business combination.
• Entities would not recognize a liability (and expense) for commitments to purchase credits unless required by other GAAP.
• The funded portion of an ECO would be measured based on the carrying amount of compliance credits owned by an entity using its best estimate of the credits to be derecognized on settlement. An entity would apply the liability measurement guidance after applying the asset recognition, measurement, and reassessment requirements.
• If the entity intends to remit cash to settle the ECO liability, it would use the cash settlement amount under the compliance program to measure the ECO liability.
• If the entity intends to settle the ECO liability using environmental credits obtained through a commitment to purchase a fixed quantity of environmental credits at a fixed price (existing at the balance sheet date), using the estimated cost basis of those credits to be obtained through that contract.
• Entities would not be permitted to elect the fair value option in ASC 825 for measuring an ECO.
• An ECO assumed in a business combination would be measured under the tentatively-decided requirements of this ECP project.

An entity would recognize subsequent changes from the initial measurement of an ECO through earnings and present those changes in the same line item as the initial measurement of the ECO.

Derecognition

• ECOs should be derecognized in accordance with existing guidance for extinguishment of liabilities.
• Gains and losses recognized on derecognition would be presented in the same income statement line item as the initial measurement of the ECO.

Interim requirements

The recognition and measurement criteria for an ECO should be applied consistently for annual and interim periods.

Presentation and classification

Balance sheet presentation

Entities would present all compliance credits and ECO gross and offsetting would be prohibited. The Board will seek feedback during the public comment process about whether net presentation might be more relevant to user needs.

Balance sheet classification

• An ECO would be classified as current when it is reasonably expected to be settled within one year from the balance sheet date.
• A credit would be classified as current when it is reasonably expected to be sold, traded, or remitted to a regulator to satisfy an ECO within one year from the balance sheet date (or the operating cycle of the business, if longer).
• All other ECOs and credits would be classified as noncurrent.

Statement of cash flows

Cash flows associated with Environmental Credit Programs would be presented in accordance with ASC 230.

Additional decisions

The Board has also tentatively decided that:

• Recognized environmental credits and ECOs would not be evaluated under derivatives guidance.
• An entity should recognize nonrefundable deposits for environmental credits that are not probable of being used to settle an ECO or transferred as an expense.

The Board will continue discussions at a later meeting on remaining sweep issues including remaining decisions on a fair value measurement model for noncompliance credits, disclosure and transition.

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The Role of Environmental NGOs: Russian Challenges, American Lessons: Proceedings of a Workshop (2001)

Chapter: 14 problems of waste management in the moscow region, problems of waste management in the moscow region.

Department of Natural Resources of the Central Region of Russia

The scientific and technological revolution of the twentieth century has turned the world over, transformed it, and presented humankind with new knowledge and innovative technologies that previously seemed to be fantasies. Man, made in the Creator’s own image, has indeed become in many respects similar to the Creator. Primitive thinking and consumerism as to nature and natural resources seem to be in contrast to this background. Drastic deterioration of the environment has become the other side of the coin that gave the possibility, so pleasant for the average person, to buy practically everything that is needed.

A vivid example of man’s impact as “a geological force” (as Academician V. I. Vernadsky described contemporary mankind) is poisoning of the soil, surface and underground waters, and atmosphere with floods of waste that threaten to sweep over the Earth. Ecosystems of our planet are no longer capable of “digesting” ever-increasing volumes of waste and new synthetic chemicals alien to nature.

One of the most important principles in achieving sustainable development is to limit the appetite of public consumption. A logical corollary of this principle suggests that the notion “waste” or “refuse” should be excluded not only from professional terminology, but also from the minds of people, with “secondary material resources” as a substitute concept for them. In my presentation I would like to dwell on a number of aspects of waste disposal. It is an ecological, economic, and social problem for the Moscow megalopolis in present-day conditions.

PRESENT SITUATION WITH WASTE IN MOSCOW

Tens of thousand of enterprises and research organizations of practically all branches of the economy are amassed over the territory of 100,000 hectares: facilities of energy, chemistry and petrochemistry; metallurgical and machine-building works; and light industrial and food processing plants. Moscow is occupying one of the leading places in the Russian Federation for the level of industrial production. The city is the greatest traffic center and bears a heavy load in a broad spectrum of responsibilities as capital of the State. The burden of technogenesis on the environment of the city of Moscow and the Moscow region is very considerable, and it is caused by all those factors mentioned above. One of the most acute problems is the adverse effect of the huge volumes of industrial and consumer wastes. Industrial waste has a great variety of chemical components.

For the last ten years we witnessed mainly negative trends in industrial production in Moscow due to the economic crisis in the country. In Moscow the largest industrial works came practically to a standstill, and production of manufactured goods declined sharply. At the same time, a comparative analysis in 1998–99 of the indexes of goods and services output and of resource potential showed that the coefficient of the practical use of natural resources per unit of product, which had been by all means rather low in previous years, proceeded gradually to decrease further. At present we have only 25 percent of the industrial output that we had in 1990, but the volume of water intake remains at the same level. Fuel consumption has come down only by 18 percent, and the amassed production waste diminished by only 50 percent. These figures indicate the growing indexes of resource consumption and increases in wastes from industrial production.

Every year about 13 million tons of different kinds of waste are accumulated in Moscow: 42 percent from water preparation and sewage treatment, 25 percent from industry, 13 percent from the construction sector, and 20 percent from the municipal economy.

The main problem of waste management in Moscow city comes from the existing situation whereby a number of sites for recycling and disposal of certain types of industrial waste and facilities for storage of inert industrial and building wastes are situated outside the city in Moscow Region, which is subject to other laws of the Russian Federation. Management of inert industrial and building wastes, which make up the largest part of the general volume of wastes and of solid domestic wastes (SDW), simply means in everyday practice their disposal at 46 sites (polygons) in Moscow Region and at 200 disposal locations that are completely unsuitable from the ecological point of view.

The volume of recycled waste is less than 10–15 percent of the volume that is needed. Only 8 percent of solid domestic refuse is destroyed (by incineration). If we group industrial waste according to risk factor classes, refuse that is not

dangerous makes up 80 percent of the total volume, 4th class low-hazard wastes 14 percent, and 1st-3rd classes of dangerous wastes amount to 3.5 percent. The largest part of the waste is not dangerous—up to 32 percent. Construction refuse, iron and steel scrap, and non-ferrous metal scrap are 15 percent. Paper is 12 percent, and scrap lumber is 4 percent. Metal scrap under the 4th class of risk factor makes up 37 percent; wood, paper, and polymers more than 8 percent; and all-rubber scrap 15 percent. So, most refuse can be successfully recycled and brought back into manufacturing.

This is related to SDW too. The morphological composition of SDW in Moscow is characterized by a high proportion of utilizable waste: 37.6 percent in paper refuse, 35.2 percent in food waste, 10 percent in polymeric materials, 7 percent in glass scrap, and about 5 percent in iron, steel, and non-ferrous metal scrap. The paper portion in commercial wastes amounts to 70 percent of the SDW volume.

A number of programs initiated by the Government of Moscow are underway for the collection and utilization of refuse and for neutralization of industrial and domestic waste. A waste-recycling industry is being developed in the city of Moscow, mostly for manufacturing recycled products and goods. One of the most important ecological problems is the establishment in the region of ecologically safe facilities for the disposal of dangerous wastes of 1st and 2nd class risk factors.

Pre-planned industrial capacities for thermal neutralization of SDW will be able to take 30 percent of domestic waste and dangerous industrial waste. Construction of rubbish-burning works according to the old traditional approach is not worthwhile and should come to an end. Waste-handling stations have been under construction in the city for the last five years. In two years there will be six such stations which will make it possible to reduce the number of garbage trucks from 1,156 to 379 and to reduce the amount of atmospheric pollution they produce. In addition the switch to building stations with capacity of briquetting one ton of waste into a cubic meter will decrease the burden on waste disposal sites and prolong their life span by 4–5 fold. Trash hauling enterprises will also make profit because of lower transportation costs.

Putting into operation waste-segregation complexes (10–12 sites) would reduce volumes of refuse to disposal sites by 40 percent—that is 1,200,000 tons per year. The total volume of burned or recycled SDW would reach 2,770,000 tons a year. A total of 210,000 tons of waste per year would be buried. So, in the course of a five year period, full industrial recycling of SDW could be achieved in practice.

Collection of segregated waste is one of the important elements in effective disposal and utilization of SDW. It facilitates recycling of waste and return of secondary material into the manufacturing process. Future trends in segregation and collection of SDW will demand wide popularization and improvement of the ecological culture and everyday behavior of people.

In recent years the high increase in the number of cars in Moscow has brought about not only higher pollution of the atmosphere, but also an avalanche-like accumulation of refuse from vehicles. Besides littering residential and recreation areas, cars represent a source for toxic pollution of land and reservoirs. At the same time, automobile wastes are a good source for recycled products. In the short-term outlook, Moscow has to resolve the problem of collection and utilization of decommissioned vehicles and automobile wastes with particular emphasis on activities of the private sector. Setting up a system for collection and utilization of bulky domestic waste and electronic equipment refuse is also on the priority list.

In 1999 in Moscow the following volumes of secondary raw materials were produced or used in the city or were recycled: 300,000 tons of construction waste, 296,000 tons of metal scrap, 265 tons of car battery lead, 21,000 tons of glass, 62,500 tons of paper waste, 4,328 tons of oil-bearing waste, and 306 tons of refuse from galvanizing plants.

Such traditional secondary materials as metal scrap and paper waste are not recycled in Moscow but are shipped to other regions of Russia.

The worldwide practice of sorting and recycling industrial and domestic wastes demands the establishment of an industry for secondary recycling. Otherwise segregation of waste becomes ineffective.

There are restraining factors for the development of an effective system of assorted selection, segregation, and use of secondary raw resources, namely lack of sufficient manufacturing capacities and of suitable technologies for secondary recycling.

The problem of utilization of wastes is closely linked with the problem of modernization and sometimes even demands fundamental restructuring of industries. The practical use of equipment for less energy consumption and a smaller volume of wastes and a transition to the use of alternative raw materials are needed. Large enterprises—the main producers of dangerous wastes—are in a difficult financial situation now, which is an impediment for proceeding along these lines.

Private and medium-size enterprises are becoming gradually aware of the economic profitability in rational use of waste. For example, the firm Satory started as a transportation organization specialized in removal of scrap from demolished buildings and those undergoing reconstruction. It now benefits from recycling of waste, having developed an appropriate technology for the dismantling of buildings with segregation of building waste. So, as it has been already mentioned above, the first task for Moscow is to establish a basis for waste recycling.

HOW TO CHANGE THE SITUATION WITH WASTE

Transition to modern technologies in the utilization of wastes requires either sufficient investments or a considerable increase in repayment for waste on the part of the population. Obviously, these two approaches are not likely to be realized in the near future.

The recovery of one ton of SDW with the use of ecologically acceptable technology requires not less than $70–100.

Given the average per capita income in 1999 and the likely increase up to the year of 2005, in 2005 it will be possible to receive from a citizen not more than $14 per year. This means that the cost of technology should not exceed $40 per ton of recycled waste. Unfortunately, this requirement can fit only unsegregated waste disposal at the polygons (taking into account an increase in transportation costs by the year 2005).

Such being the case, it looks like there is only one acceptable solution for Russia to solve the problem of waste in an up-to-date manner: to introduce trade-in value on packaging and on some manufactured articles.

In recent years domestic waste includes more and more beverage containers. Plastic and glass bottles, aluminium cans, and packs like Tetrapak stockpiled at disposal sites will soon reach the same volumes as in western countries. In Canada, for example, this kind of waste amounts to one-third of all domestic waste.

A characteristic feature of this kind of waste is that the packaging for beverages is extremely durable and expensive. Manufactured from polyethylene terephthalate (PTA) and aluminum, it is sometimes more expensive than the beverage it contains.

What are the ways for solving the problem? Practically all of them are well-known, but most will not work in Russia in present conditions. The first problem relates to collection of segregated waste in the urban sector and in the services sector. A number of reasons make this system unrealistic, specifically in large cities. Sorting of waste at waste-briquetting sites and at polygons is possible. But if we take into account the present cost of secondary resources, this system turns out to be economically unprofitable and cannot be widely introduced.

The introduction of deposits on containers for beverages is at present the most acceptable option for Russia. This system turned out to be most effective in a number of countries that have much in common with Russia. In fact this option is not at all new for us. Surely, all people remember the price of beer or kefir bottles. A system of deposit for glass bottles was in operation in the USSR, and waste sites were free from hundreds of millions of glass bottles and jars. We simply need to reinstate this system at present in the new economic conditions according to new types and modes of packaging. Deposits could be introduced also on glass bottles and jars, PTA and other plastic bottles, aluminium cans, and Tetrapak packing.

Let us investigate several non-ecological aspects of this problem, because the ecological impact of secondary recycling of billions of bottles, cans, and packs is quite obvious.

Most of the population in Russia lives below the poverty line. When people buy bottles of vodka, beer, or soft drinks, they will have to pay a deposit value (10–20 kopeks for a bottle). The poorest people will carry the bottles to receiving points. A system of collection of packaging will function by itself. Only receiving points are needed. Millions of rubles that are collected will be redistributed among the poorest people for their benefit, and a social problem of the poor will be solved to a certain extent not by charity, but with normal economic means.

A second point is also well-known. In a market economy one of the most important problems is that of employment. What happens when the trade-in value is introduced?

Thousands of new jobs are created at receiving points and at enterprises that recycle glass, plastics, etc. And we don’t need a single penny from the state budget. More than that, these enterprises will pay taxes and consume products of other branches of industry, thus yielding a return to the budget, not to mention income tax from new jobs.

There is another aspect of the matter. Considerable funding is needed from budgets of local governments, including communal repayments for waste collection and disposal at polygons and incinerators. Reduction of expenses for utilization of waste can be significant support for housing and communal reform in general.

It is practically impossible to evaluate in general an ecological effect when thousands of tons of waste will cease to occupy plots of land near cities as long-term disposal sites. Operation costs of receiving points and transportation costs could be covered by funds obtained from manufacturers and from returned packaging. Besides, when a waste recycling industry develops and becomes profitable, recycling factories will be able to render partial support to receiving points.

Trade-in value can be introduced on all types of packaging except milk products and products for children. It could amount to 15 or 30 kopecks per container, depending on its size. If all plastic bottles with water and beer are sold with trade-in value only in Moscow, the total sum will reach 450 million rubles a year. If we include glass bottles, aluminum cans, and packets, the sum will be one billion rubles. This sum will be redistributed at receiving points among people with scanty means when they receive the money for used packaging and jobs at receiving points and at recycling factories.

The bottleneck of the problem now is the absence in Russia of high technology industries for waste recycling. It can be resolved rather easily. At the first stage, used packaging can be sold as raw material for enterprises, including those overseas. There is unrestricted demand for PTA and aluminum on the part

of foreign firms. When waste collection mechanisms are established, there will be limited investments in this branch of industry.

With regard to the inexhaustible source of free raw material, this recycling industry will become one of the most reliable from the point of view of recoupment of investments. The Government, regional authorities, the population, and of course ecologists should all be interested in having such a law.

The same should be done with sales of cars, tires, and car batteries. Prices of every tire or battery should be higher by 30–50 rubles. These sums of money should be returned back to a buyer or credited when he buys a new tire or a new battery. For sure, such being the case we will not find used batteries thrown about the city dumps. In this case the task is even simpler because there are already a number of facilities for the recycling of tires and batteries.

In fact, a law of trade-in value can change the situation with waste in Russia in a fundamental way. Russian legislation has already been prepared, and the concept of an ecological tax has been introduced in the new Internal Revenue Code. Now it needs to be competently introduced. The outlay for waste recycling has to become a type of ecological tax. To realize this task much work has to be done among the deputies and with the Government. Public ecological organizations, including international ones, should play a leading role.

ACTIVITY OF PUBLIC ORGANIZATIONS IN THE SPHERE OF WASTE MANAGEMENT IN THE MOSCOW REGION

We know examples of the ever increasing role of the general public in the solution of the problem of waste utilization, first of all in those countries that have well-developed democratic institutions. “Fight Against Waste” is one of the popular slogans of public organizations abroad. Public opinion has brought about measures of sanitary cleaning in cities, secured better work by municipal services, shut down hazardous industries, and restricted and prohibited incineration facilities. Nevertheless, the struggle against wastes in the economically developed countries, being a manifestation of an advanced attitude towards the environment, has in the long run brought about a paradoxical result. Transfer of hazardous industries to countries with lower environmental standards and inadequate public support—Russia, as an example—has made the world even more dangerous from the ecological point of view.

Russia has just embarked on the path of formation of environmental public movements by the establishment of nongovernmental organizations. Representatives of nongovernmental organizations from Russia took part in the international gathering in Bonn in March 2000 of nongovernmental organizations that are members of the International Persistent Organic Pollutants (POPs) Elimination Network. A declaration against incineration was adopted in

Bonn by nongovernmental organizations, which called for elaboration of effective alternative technologies for utilization of waste and safe technologies for elimination of existing stockpiles of POP.

Quite a number of environmental organizations are operating now in Moscow. First to be mentioned is the All-Russia Society for the Conservation of Nature, which was established in Soviet times. There are other nongovernmental organizations: Ecosoglasiye, Ecolain, Ecological Union, and the Russian branches of Green Cross and Greenpeace. All these organizations collect and popularize environmental information and organize protest actions against policies of the Government or local administrations on ecological matters. A new political party—Russia’s Movement of the Greens—is being formed.

Laws currently in force in the Russian Federation (“On Protection of the Environment,” “On State Ecological Examination by Experts,” “On Production and Consumption of Waste”) declare the right of the public to participate in environmental examination of projects that are to be implemented, including those on the establishment of facilities for elimination and disposition of waste. Public examinations can be organized by the initiative of citizens and public associations. For example, under the law of Moscow “On Protection of the Rights of Citizens while Implementing Decisions on Construction Projects in Moscow,” public hearings are organized by the city’s boards. Decisions taken by local authorities, at referenda and public meetings, may be the very reason for carrying out public examinations. Such examinations are conducted mainly by commissions, collectives, or ad hoc groups of experts. Members of public examination panels are responsible for the accuracy and validity of their expert evaluations in accordance with the legislation of the Russian Federation. A decision of a public environmental panel has an informative nature as a recommendation, but it becomes legally mandatory after its approval by the appropriate body of the State. Besides, the opinion of the public is taken into account when a project submitted for state environmental review has undergone public examinations and there are supporting materials.

Public environmental examination is supposed to draw the attention of state bodies to a definite site or facility and to disseminate well-grounded information about potential ecological risks. This important facet of public environmental organizations in Moscow and in Russia is very weak. To a large extent, it can be explained by an insufficient level of specific and general knowledge of ecology even on the part of the environmentalists themselves. Lack of knowledge on the part of ordinary citizens and public groups and inadequate information (for various reasons) produce alarm-motivated behavior by those who harm the organization of environmental activity in general and waste management in particular.

There are nevertheless positive examples of public participation in designing policies of local authorities in the waste management sphere.

Speaking about the Moscow region we can point to the very productive work of the Public Ecological Commission attached to the Council of Deputies in Pushchino, in Moscow Oblast.

The population of Pushchino is 21,000. The polygon for solid biological wastes (SBW) has practically exhausted its capacities. In 1996, in order to find a way out, the Administration of the town showed an interest in a proposal made by the Austrian firm FMW to support financially the construction of an electric power station in the vicinity of the town that would operate using both fuel briquettes and SBW of the town. The briquettes would be manufactured in Turkey and would contain 70 percent Austrian industrial waste with added oil sludge. It was also envisaged that during the construction period of the electric power station, 300,000 tons of briquettes would be shipped and stockpiled. The original positive decision was annulled due to an independent evaluation of the project organized by the Public Ecological Commission.

The general public of Puschino put forward a counter proposal before the Administration in order to reduce volumes of SBW disposal at the polygon and to prolong its operation—segregation of SBW (food waste, paper refuse, fabrics, metal, glass, used car batteries). As a result, a new scheme for sanitary measures in the town was worked out in 1998, which on the basis of segregation of waste provided for a considerable decrease in refuse flow to the polygon. Unfortunately, for lack of finances in the town budget, the scheme has not been introduced to the full extent. But in spite of severe shortages of special containers for segregated wastes, a network of receiving points for secondary materials was set up.

One of the pressing tasks for greater public activity is wide popularization of environmental knowledge on waste management, especially among the young generation. There is a very important role for public organizations to play in this domain when enlightenment and education are becoming a primary concern of nongovernmental organizations. Referring again to the example of the Public Ecological Commission in Pushchino, I have to underline that this organization is taking an active part in the enlightenment of the population through organizing exhibitions, placing publications in the press, and spurring school children into action to encourage cleaning of the town by means of environmental contests, seminars, and conferences. Children help the Commission organize mobile receiving points for secondary material. They even prepare announcements and post them around the town calling on the citizens to take valuable amounts of domestic wastes and car batteries to receiving points.

There are other examples of a growing influence of public organizations on the policy of administration in the sphere of waste management in the Moscow region. The Moscow Children’s Ecological Center has worked out the Program “You, He, She and I—All Together Make Moscow Clean,” which is being introduced with the support of the Moscow Government. In the framework of this program, children collect waste paper at schools, and they are taught how to

be careful about the environment and material resources. The storage facilities agreed to support the initiative. They buy waste paper at a special price for school children. Then, the schools spend the earned money for excursions, laboratory equipment, books, and plant greenery.

Another example of an enlightened activity is a project realized in 1999 by the firm Ecoconcord on producing video-clips for TV about the adverse effects of waste incineration and the illegality of unauthorized storage of waste.

The name Ecoconcord speaks for the main purpose of this organization—to achieve mutual understanding between the general public and governmental organizations, to encourage public involvement in decision-making, and to promote the formation of policy bodies that would not let public opinion be ignored.

Proceeding from the global task of integrating the activities of interested parties in lessening adverse waste pollution, public organizations have to cooperate with authorities and not stand against them. Cooperation and consensus between governmental and nongovernmental organizations in working out strategies and tactics in waste management should become a prerequisite in successful realization of state policy in this sphere in the Russian Federation.

An NRC committee was established to work with a Russian counterpart group in conducting a workshop in Moscow on the effectiveness of Russian environmental NGOs in environmental decision-making and prepared proceedings of this workshop, highlighting the successes and difficulties faced by NGOs in Russia and the United States.

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Environmental Pollution in the Moscow Region According to Long-term Roshydromet Monitoring Data

• Published: 02 November 2020
• Volume 45 , pages 523–532, ( 2020 )

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• G. M. Chernogaeva 1 , 2 ,
• L. R. Zhuravleva 1 ,
• Yu. A. Malevanov 1 ,
• N. A. Fursov 3 ,
• G. V. Pleshakova 3 &
• T. B. Trifilenkova 3  

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Long-term Roshydromet monitoring data (2009–2018) on the pollution of the atmosphere, soil, and surface water are considered for the Moscow region (Moscow city within its new boundaries and the Moscow oblast). The air quality in the megacity (Moscow) and in background conditions (Prioksko-Terrasny Reserve) is compared.

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Izrael Institute of Global Climate and Ecology, 107258, Moscow, Russia

G. M. Chernogaeva, L. R. Zhuravleva & Yu. A. Malevanov

Institute of Geography, Russian Academy of Sciences, 119017, Moscow, Russia

G. M. Chernogaeva

Central Administration for Hydrometeorology and Environmental Monitoring, 127055, Moscow, Russia

N. A. Fursov, G. V. Pleshakova & T. B. Trifilenkova

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Russian Text ©The Author(s), 2020, published in Meteorologiya i Gidrologiya, 2020, No. 8, pp. 9-21.

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Chernogaeva, G.M., Zhuravleva, L.R., Malevanov, Y.A. et al. Environmental Pollution in the Moscow Region According to Long-term Roshydromet Monitoring Data . Russ. Meteorol. Hydrol. 45 , 523–532 (2020). https://doi.org/10.3103/S1068373920080014

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Received : 06 February 2020

Revised : 06 February 2020

Accepted : 06 February 2020

Published : 02 November 2020

Issue Date : August 2020

DOI : https://doi.org/10.3103/S1068373920080014

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• Anthropogenic environmental pollution
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