Understanding the return on health, safety and environmental investments

INTRODUCTION: Traditionally, health safety and environmental (HS & E) investments have been viewed as expensive but necessary. HS & E professionals had a difficult task of providing data showing that these investments can also contribute to business success. An ORC task force developed a way for traditional financial analysis methods to be applied to HS & E investments and decisions. METHOD: The result of the task force effort is the software called the ORC Return on Health, Safety and Environmental Investments (ROHSEI), a supporting tool to provide a comprehensive look at health, safety or environmental investment projects and their potential financial impacts. RESULTS: Since its development, more than 200 companies, government agencies, and educational institutions have been trained in the ROHSEI process and software. CONCLUSIONS: HS & E professionals who are able to evaluate and communicate the business value of health, safety and environmental efforts will improve understanding of the impacts HS & E projects and contribute to better decision making by their organizations.     

基于标准模型库的企业财务风险分析方法探析

笔者在对企业财务风险指标进行科学选取的基础上,利用主成分分析法和因子分析方法计算企业财务风险综合得分;依照所得的两种综合得分进行风险聚类;并以聚类结果构建企业财务风险标准模型库.该风险标准模型库形成了企业财务风险的相对静态数据参考,据此,监管部门可方便地运用模糊识别方法对企业财务数据进行风险判断和分类,不需对加大样本的企业数据进行重新计算,大大提高了工作效率.该方法综合了几种方法的优点,在实践中得到了较合理的分析结果.     

Cost estimation for solid waste management in industrialising regions--precedents, problems and prospects

The importance of cost planning for solid waste management (SWM) in industrialising regions (IR) is not well recognised. The approaches used to estimate costs of SWM can broadly be classified into three categories - the unit cost method, benchmarking techniques and developing cost models using sub-approaches such as cost and production function analysis. These methods have been developed into computer programmes with varying functionality and utility. IR mostly use the unit cost and benchmarking approach to estimate their SWM costs. The models for cost estimation, on the other hand, are used at times in industrialised countries, but not in IR. Taken together, these approaches could be viewed as precedents that can be modified appropriately to suit waste management systems in IR. The main challenges (or problems) one might face while attempting to do so are a lack of cost data, and a lack of quality for what data do exist. There are practical benefits to planners in IR where solid waste problems are critical and budgets are limited.     

环境空气质量改善导向的财政资金分配模型与实施机制

"十三五"时期改进环境空气质量是首要任务,如何充分发挥财政资金对地方环境质量改善的引导和激励功能。文章提出了基于环境空气质量导向的财政激励资金分配模型和实施机制,并以2014~2015年的城市PM监测数据2.5进行了案例分析,结果表明该分配模型和实施机制具有科学性和可操作性,可以为建立环境空气质量导向的财政机制提供管理技术支撑。