Getting started with environmental cost accounting

Proactive corporations have been looking at methods to determine the real costs of doing business, including environmental costs using environmental cost accounting (ECA) methodology. Many companies do not track or measure environmental costs and therefore do not know their true environmental costs. Unfortunately, conventional accounting practices rarely tease out environmental costs, and the costs associated with environmental compliance remain hidden in general overhead accounts. ECA can bring the world of business and the environment closer. When we have a better handle on environmental costs, we can use this information to better prioritize environmental projects, identify cost improvement projects, and allocate environmental costs to products. In this article we explore how some companies approach ECA and show how to initiate an ECA program.     

氯气和二氧化氯混合组分的分别测定

氯气和二氧化氯气体共存时，用现有的分析方法不能分别测定，采用甲基橙比色法和硝酸银比浊法分别测定氯气和二氧化氯的总量，然后根据各自的反应原理和标准曲线方程建立二元一次方程组。通过求方程组的解，得到氯气和二氧化氯各自的含量，同时还研究了冷阱分离法，并对两种方法的测定结果进行了比较。     

A biomaterial based approach for arsenic removal from water

We demonstrate that the non-living, dried roots of the water hyacinth plant [Eichhornia crassipes(Mart.) Solms] can rapidly remove arsenic from water. Atomic absorption spectrometry was used to demonstrate that more than 93% of arsenite (As(iii)) and 95% of arsenate (As(v)) were removed from a solution containing 200 microg As l(-1) within 60 minutes of exposure to a powder produced from dried roots. No difference in removal efficiency was observed between the two oxidation states of As studied. The amount of arsenic remaining in solution was found to be less than 10 microg l(-1) which is the WHO guideline limit value for As in drinking water. The presence of arsenic in drinking water in a number of countries in the developing world has been found to be much higher than the WHO level, affecting the health of millions of people. In this paper, we show that a biomaterial produced from dried water hyacinth roots, a plant that is found in abundant supply in many parts of the world, can provide a simple, effective and yet cheap method for removing arsenic from contaminated water.     

Frequency versus time lost measures of absenteeism: Is the voluntariness distinction an urban legend?

We investigate a long‐standing methodological rule of thumb, the idea that the frequency of absenteeism from work approximates an expression of voluntary behavior while total time lost better reflects involuntary behavior and ill health. Conducting original meta‐analyses and using results from existing meta‐analyses, we determine that time lost and frequency are equally reliable, that the relationship between them approximates unity when corrections for measurement artifacts are applied, and that there is very little evidence for differential criterion‐related validity predicated on the voluntariness distinction. We supply new meta‐analytic estimates of the reliability of absenteeism adjusted for aggregation period and determine that most extant meta‐analyses of the correlates of absenteeism have markedly under‐corrected for unreliability. Our results question the basic construct validity of the time lost–frequency distinction, and they contradict the practice of using “trigger points” that factor absence frequency into attendance monitoring and associated discipline systems so as to discourage short‐term absenteeism, assumed to be volitional. We conclude that the idea that time lost and frequency reflect different degrees of voluntariness is an unsupported urban research legend. Copyright © 2015 John Wiley & Sons, Ltd.     

The hydrogeology of a tailings impoundment formed by central discharge of thickened tailings: implications for tailings management

The Kidd Creek Cu–Zn sulfide mine is located near Timmins, Ontario. Mill tailings are thickened and deposited as a slurry in a circular impoundment with an area of approximately 1200 ha. Deposition of tailings as a thickened slurry from a central discharge ramp results in a conical-shaped tailings deposit with low perimeter dykes, a uniform grain-size distribution, uniform and low hydraulic conductivity, and a tension-saturated zone above the water table up to 5 to 6 m thick. These characteristics provide benefits over conventionally disposed tailings with respect to tailings management. The thick tension-saturated zone within the tailings limits the thickness of unsaturated tailings that are susceptible to rapid sulfide oxidation. The conical shape of the deposit results in the formation of a recharge area near the centre of the impoundment and discharge in the peripheral areas. In contrast, the elevated nature of many conventional, unthickened tailings impoundments results in recharge over most of the surface of the impoundment, with discharge occurring outside the impoundment through large containment dykes. Three-dimensional pore water flow modelling suggests that approximately 90% of the total discharge from the thickened tailings occurs within the tailings impoundment. When discharge is confined within the impoundment, there is improved control over low-quality effluent, and an opportunity to design passive control measures to reduce treatment costs and minimize environmental impacts.     

Factors affecting polycyclic aromatic hydrocarbon biodegradation by Aspergillus flavus

This study investigated the ability of fungi isolated from highly contaminated soil to biodegrade polycyclic aromatic hydrocarbon (PAH) compounds, as well as the effect of several parameters on the biodegradation ability of these fungi. The isolated fungi were identified using ITS rDNA sequencing and tested using 2,6‐dichlorophinolendophenol to determine their preliminary ability to degrade crude oil. The top‐performing fungi, Aspergillus flavus and Aspergillus fumigatus, were selected to test their ability to biodegrade PAH compounds as single isolates. After 15 days of incubation, A. flavus degraded 82.7% of the total PAH compounds, with the complete degradation of six compounds, whereas A. fumigatus degraded 68.9% of the total PAHs, with four aromatic compounds completely degraded. We also tested whether different temperatures, pH, and nitrogen sources influenced the growth of A. flavus and the degradation rate. The degradation process was optimal at a temperature of 30°C, pH of 5.5, and with nitrogen in the form of yeast extract. Finally, the ability of the fungal candidate, A. flavus, to degrade PAH compounds under these optimum conditions was studied. The results showed that 95.87% of the total PAHs, including 11 aromatic compounds, were completely degraded after 15 days of incubation. This suggests that A. flavus is a potential microorganism for the degradation of PAH compounds in aqueous cultures.     

Transformation of sulfaquinoxaline by chlorine and UV light in water: kinetics and by-product identification

Sulfaquinoxaline (SQX) is an antimicrobial of the sulfonamide class, frequently detected at low levels in drinking and surface water as organic micropollutant. The main goal of the present study is the evaluation of SQX reactivity during chlorination and UV irradiations which are two processes mainly used in water treatment plants. The SQX transformation by chlorination and UV lights (254 nm) was investigated in purified water at common conditions used for water disinfection (pH =?7.2, temperature =?25 °C, [chlorine] =?3 mg L^?1). The result shows a slow degradation of SQX during photolysis compared with chlorination process. Kinetic studies that fitted a fluence-based first-order kinetic model were used to determine the kinetic constants of SQX degradation; they were equal to 0.7?×?10^?4 and 0.7?×?10^?2 s^?1corresponding to the half time lives of 162 and 1.64 min during photolysis and chlorination, respectively. In the second step, seven by-products were generated during a chlorination and photo-transformation of SQX and identified using liquid chromatography with electrospray ionization and tandem mass spectrometry (MS-MS). SO₂ extrusion and direct decomposition were the common degradation pathway during photolysis and chlorination. Hydroxylation and isomerization were observed during photodegradation only while electrophilic substitution was observed during chlorination process.     

Assessment of elemental distribution and heavy metals contamination in phosphate deposits: potential health risk assessment of finer-grained size fraction

The concentrations and chemical distributions of heavy metals (Cd, Cr, Ni, Zn, U, and V) in the Al-Jiza phosphate ores were investigated. Typically, the mean concentration values of Cd, Cr, Ni, U, and Zn are 15 ± 8, 109 ± 21, 34 ± 6, 211 ± 55, 142 ± 55, and 161 ± 57 mg kg^?1, respectively. On the other hand, the encountered average concentration values of Cd, Cr, Ni, Zn, U, and V in the phosphate dust particles (<0.053) were found to be 22 ± 5, 179 ± 5, 67 ± 11, 441 ± 14, 225 ± 58, and 311 ± 9 mg kg^?1, respectively. The contamination factors of U and Cr are greater than 1, indicating that these heavy metals could be potentially hazardous, if released to the environment. Multivariate statistical analysis allowed the identification of three main factors controlling the distribution of these heavy metals and the other chemical constituents. The extracted factors are as follows: francolite mineral factor, clay minerals factor, and diagenesis factor. Health risk assessments of non-cancerous effects in finer-grained size fraction that might be caused by contamination with the heavy elements have been calculated for both children and adults. The risk assessments in case of children for non-cancerous effects showed that U has values greater than the safe level of hazard index (HI = 1). In case of adults, the value of risk for U is also higher as compared to those of Cd, Ni, Cr, and Zn where it lies within the safe range of hazard index (HI < 1). Child health risk assessment indicates that children are more vulnerable to contaminants from phosphate mining than adults.