Search results

The purpose of the case is to provide an opportunity for students to research Securities and Exchange Commission filings in the Waste Management fraud and apply their knowledge of ethics and professional responsibilities to assess whether Andersen met its ethical obligations under the AICPA Code of Professional Conduct. The Waste Management fraud was selected because of the depth of accounting and auditing issues including: failing to properly record expenses; purposeful overstatement of earnings; netting one-time gains against operating expenses; failing to insist that proposed audit adjustments are made; and a lack of independence, objectivity, and due care in the performance of professional responsibilities.

The case describes the $1.7 billion earnings restatement at Waste Management during 1992 – 1997. Students use a framework to analyze accounting irregularities and their effects on the financial statements. They critically evaluate Andersen’s professional judgments and decision-making process by examining accounting and audit deficiencies described in SEC documents. Materiality issues are explored to evaluate Andersen’s contention that the misstatements in the financial statements were not material.

Financial institutions, banks, insurance and fund management companies are starting to use environmental audits as management tools. As more attention is given to the environment, fund managers will become anxious to monitor the environmental performance of the companies in which they invest. One effective tool in monitoring environmental performance is the environmental audit. They not only highlight the environmental risks but also indicate business opportunities. In order to monitor the investments on the Commercial Union Environmental Exempt Pension Fund, the “Outline System for Good Environmental Management” and the “Environmental Management Check List” has been developed. The latter is intended to focus the attention of analysts and fund managers on key aspects of good environmental management.

This research aims to investigate the sources of food waste generation at two long-term care (LTC) homes located in Canada. Given the distinctive regulatory and operational context LTC's work within there is an opportunity that unique causes of food waste exist.

An initial audit using the Food Delivery System Framework determined the most appropriate method to measure food waste for this study was a quantitative approach supported by field observations.

Results of the study show a significant food waste of over 55% at both facilities. Investigation into the generation of this waste isolated the major cause being government policy ensuring patients at these facilities are offered choices throughout the meal selection process. Plate waste was generated because of additional policies guaranteeing pre-determined nutritional and caloric intakes for each patient.

These findings put into question the operating practices involved with adhering to policies on the choice of food. Ethical questions are raised pitting a patient's “quality of life” versus the environmental impact of the waste generated because of policies. Field observations note a “throw away culture” and an absence of established foodservice management practices that create a lack of awareness and attention to the issue of food waste.

Most studies of food waste in healthcare facilities have looked at caloric and nutritional loss from a patient's point of view. To the best of the authors’ knowledge, this study is one of the first to look at the causes of food waste generation in these operations.

The purpose of this paper is to design a community‐based social marketing (CBSM) campaign to foster sustainable behavior change in paper reduction, commingled recycling, and purchasing environmentally preferred products (EPP) with faculty and staff at Pacific University Oregon.

A CBSM campaign was developed after a nine month pilot study. A six‐month mixed methods research approach used pre‐postsurveys, office supply purchasing reports, a recycling study, and a waste audit. The CBSM campaign strategies used were prompts, communication, incentives, commitment, convenience, norms and social diffusion.

The campaign titled, Greening Pacific! successfully identified and ranked key barriers to paper reduction, recycling and purchasing environmentally preferable products and developed CBSM tools and materials that were instrumental in affecting change. The CBSM campaign strategies and materials that were effective include recycling and paper reduction prompts, a sustainable office pledge, initiating a green team and training staff leaders, and deskside recycling box distribution. An increase in campus‐wide purchasing of recycled content paper and EPP was found. Post‐survey results found that 74 percent of staff and faculty changed their behavior because of the CBSM campaign.

The study could have benefited from a longer data collection period.

Establishing aspects of green office practices on campuses can have significant impacts on purchasing EPP, waste reduction, energy and cost savings, and reducing the use of toxic chemicals. CBSM is a valuable framework for fostering behavior change.

Community‐based social marketing provides higher education institutions and other organizations with an effective model to foster environmental change in a targeted and community‐oriented way.

The growth of Indian economy has brought with it significant increase in construction activities. These increased construction activities have further highlighted the problem of waste generation on construction sites. The purpose of this paper is to provide important insights and highlight some issues related to the implementation of effective waste management practices on construction sites in India.

This paper presents two cases and results from semi‐structured interviews which shed light on some of the major issues, challenges and drivers associated with the implementation of waste management in construction in India.

One of the key findings was that client preference and enforcement of existing laws could actually facilitate the implementation of waste minimisation effectively. Some of the practices being followed, and which are gaining more popularity, are waste quantification, waste segregation, and the implementation of 3Rs (reduce, recycle, and reuse). Congested construction sites, sites in heavily built‐up areas with no ability to have an alternate storage or staging location for materials, lack of ownership of waste due to the presence of multiple contractors on the construction site and lack of awareness and education among the construction workforce were regarded as major challenges associated with the implementation of waste minimisation practices in India.

The cases and the interviewees chosen were through the authors' links with the Indian Green Building Council (IGBC). The cases were LEED registered projects therefore issues dealing with green construction had been taken into account. These cases might not be representative of the entire country, as there are significantly high proportions of construction projects that are not as green, especially in smaller cities in India. However, the two cases do provide important insights and highlight some issues related to the implementation of effective waste management practices on construction sites in India. The individuals interviewed also had link with IGBC. They had been involved with the green building movement in India for a significant length of time. But the length and breadth of their experience gave them the ability to comment on state of the construction sector and its green as well as non‐green practices associated with waste management.

This paper presents an exploratory study which assesses the implementation of waste management practices in the Indian construction industry. It also highlights activities within different stages of a construction project that can lead to more effective waste management in the construction sector.

As exploratory research, this project aimed to develop and assess the effect of implementing a food waste reduction program at a restaurant on a university campus.

Data collection consisted of an audit of both pre and postconsumer food waste to determine the effectiveness of various reduction strategies and a survey to assess attitudes of employees toward food waste. As exploratory research, a personalized database was created to track current food waste amounts and reasons for waste in the restaurant operation to determine if the same method could be employed in future research.

Overall, the restaurant in this study implemented various effective food waste reduction practices that were inexpensive and simple, resulting in a weekly average reduction of 14.3 pounds of food waste. The top five food item products wasted by the kitchen were also identified for both pre and postintervention phases as well as the reasons for generating kitchen waste. Furthermore, data reported on postconsumer waste included weight quantities and product types.

The project resulted in evidence that a personalized food tracking system is useful for identifying and quantifying food waste in foodservice operations. Therefore, the research design and data collection methods used in this project can be used in future research on a larger scale.

The purpose of this study is to identify and assess the waste management strategies that should be priorities for higher education institutions. The role of policy instruments (i.e. purchasing policies and recycling initiatives) in implementing sustainable zero-waste management programs at higher education institutions was investigated through comparison of American top-level and Western Kentucky University (WKU) benchmark universities.

Waste minimization-oriented policy instruments implemented at American top-level and WKU benchmark universities were analyzed through policy evaluation techniques. Digital surveys were distributed to sustainability coordinators at WKU benchmark and top-level universities. Semi-structured interviews were conducted with survey participants.

It is important to identify well-defined temporal periods with goals and allocated tasks for direct and indirect stakeholders. Time periods should include planning for readiness programs and infrastructural needs, along with performing comprehensive waste characterization studies. As the waste program matures, the creation of integrated waste management policies with specific responsibilities for all stakeholders and departments will be required.

The sampling of universities evaluated in this research is not representative of all universities in the USA or internationally, as they can vary widely. Yet, general waste management trends applicable to most universities can be gleaned from this research.

Widely varying zero-waste strategies are readily implemented at universities. A holistic review of successful waste management plans highlights key management approaches that should be included in all plans to ensure their success.

This study is one of the first of its kind to holistically evaluate policy factors influencing effective zero-waste management at higher education institutions.

This paper aims to describe the effects of 3R (reduce, reuse and recycle) waste management initiatives on a campus community. It ascertains the environmental attitudes and opinions of the residents and investigates their behavioral responses to waste management initiatives. Practical implications for enhancing sustainable waste management are discussed in this paper.

Demonstration projects on waste segregation and recycling, as well as waste a reduction campaign, were set up on the campus to ascertain people’s attitudes and investigate their behavioral responses toward 3R practices. Data were collected through a questionnaire survey, observations, interviews and the project’s document review. A waste audit and waste composition analysis was carried out to assess waste flows and actual waste management behaviors and measure the change in the recycling rate.

3R waste management initiatives had positive effects on people’s attitudes about resources, waste management and consciousness of the need to avoid waste, but these initiatives did not affect recycling and waste management behavior. A voluntary approach-only cannot bring about behavioral change. Incentive measures showed a greater positive effect on waste reduction to landfills. Nevertheless, the demonstration projects helped to increase the overall campus recycling from 10 to 12 per cent.

This paper addresses a literature gap about the 3R attitudes and resulting behavior as part of campus sustainability of higher education institutions in a developing country. The authors’ results revealed hurdles to be overcome and presents results that can be compared to behavioral responses of people from other developed countries. These findings can be used as a guide for higher education institution’s policy-makers, as they indicate that voluntary instruments alone will not yield effective results, and other mechanisms that have an impact on people's behavior are required.

This paper aims to explore systematic strategies implemented at the School of Design, X University, to use materials more sustainably and responsibly in the design studios.

Printing and prototype fabrication are a vital facet of design education. These physical products which consume vast quantities of materials are key to evaluating ideas, and for training students to effectively communicate design intent to their professors and future clients. Despite the University’s initiatives for campus-wide sustainability efforts, waste generated from repeated design iteration is still a big problem in studio culture.

This effort between faculty, staff and students has initiated a sustained conversation about the excessive landfill waste generated by projects undertaken. Together, this paper aims to find ways in which the outcomes could be self-sustaining.

This research would be beneficial to anyone who plans to raise awareness and understanding of institutional waste management strategies at the university level.