2024-03-28T17:11:13Z
https://jes.journals.ekb.eg/?_action=export&rf=summon&issue=25970
Journal of Environmental Science
1110-0826
1110-0826
2021
50
2
MEASURING THE IMPACT OF THE ENVIRONMENTAL REVIEW IN DISCLOSING THE ENVIRONMENTAL BURDENS AND THEIR IMPLICATIONS FOR RAISING PROFITABILITY RATES
M. Hamed
Amira
S. Khattab
Gamal
F. Abdel Baset
Wael
The study aimed to “measure the impact of the environmental review in disclosing the environmental burdens and their implications in raising the rates of profitability”. To achieve the objectives of the study, the descriptive approach was used. Analytical study in the theoretical study and preparation of the field side, as the researcher relied upon collecting the primary data for the study on the method of observation and investigation, implementing the survey list directed to the sample items, which amount to 384 items, and statistical analysis was used to ensure the validity of the study hypotheses.
The study reached the following results: The first hypothesis was accepted: “There is a significant relationship between the environmental audit and the accounting disclosure of environmental burdens,” as there was a positive correlation with a significant significance between the environmental audit and the accounting disclosure of the environmental burdens, where the correlation coefficient reached 0.751, so the greater the review Environmental The greater the accounting disclosure of environmental burdens. The second hypothesis was accepted: “There is a significant and significant relationship between the accounting disclosure of environmental burdens and raising the rates of profitability.” There was a positive correlation with a significant significance between the accounting disclosure of environmental burdens and raising the rates of profitability, as the correlation coefficient reached 0.594. The greater the accounting disclosure of environmental burdens, the higher the profitability rates.
The most important recommendations of the researchers include the following: The results proved the role of environmental auditing in increasing rates of profitability. Therefore, the researcher recommends activating the role of environmental auditing and increasing the efficiency of the environmental auditor with the following: Training of auditors on operational and administrative systems, and methods of measuring environmental activities. The need for auditors to be familiar with the laws and legislations to which economic establishments are subject, information systems, and related scientific disciplines. The necessity for the environmental review team to include experts in specialized scientific fields related to the environment, or to seek assistance from experts if they are not present on the team.
2021
02
01
101
125
https://jes.journals.ekb.eg/article_180188_f0f0f5995bf484fb33fa05bf699e5129.pdf
Journal of Environmental Science
1110-0826
1110-0826
2021
50
2
THE ECONOMIC AND ENVIRONMENTAL IMPACTS ASSESSMENT OF AQUACULTURE PROJECTS IN EGYPT
M. Morse
Amira
A. Ezzat
Farag
A. Barrania
Ahmed
A. Hashem
Seham
This research aimed to assess the economic and environmental impacts of aquaculture activities in Egypt. And Analysis of the economic and environmental benefits of best fish farming practices, And evaluate the ability of these projects to be sustainable with the economic changes and environmental impacts from these practices, and to achieve this goal, the Descriptive and analytical approach was used and Cost-benefit analysis in the economic evaluation of the activity, and the potential environmental impacts of the existing aquaculture activities, and the impact of the expansion of fish farming activities on the surrounding environment.
The results indicated that fish farming activity in Egypt has become one of the most important sources of national income and influences the gross domestic product, in addition to the expansion of best practices in farming, which will contribute to providing greater opportunities along the value chain. The results also indicated that the expand in the intensive system led to the reduction of negative environmental impacts, and the maximization of the economic return by increasing production, as well as maximizing the return from the water unit, as it depends on recycling water, as it is the best system , especially with lack of water resources.
The most important research recommendations are: Encouraging the planned expansion ofaquaculture activities, to development national economy, provide greater job opportunities during the stages of the value chain, contribute to reducing the imports from fish production, and provide a sustainable supply of food to cover the gap between local production and demand for fish. Encouraging the injection of new investments, by providing facilities, represented by insurance for aquaculture activities , providing loans and necessary credit especially for young people in order to be able to enter this field, providing a database for new investors, to facilitate the investment decision and overcome All obstacles to starting the implementation of the project. Encouraging expanding in intensive aquaculture systems, in order to achieve greater economic return and positive effects on the surrounding environment. The aquaculture activity strongly needs continuous follow-up of the latest farming methods, the environmental assessment of the project at close intervals, and the provision of training and guidance from the concerned authorities for all farmers, to make them aware of the importance of the environmental dimension.
2021
02
01
127
152
https://jes.journals.ekb.eg/article_180190_63e711b5e07bc07c12f7e07fc79d9853.pdf
Journal of Environmental Science
1110-0826
1110-0826
2021
50
2
EVALUATING THE ENVIRONMENTAL COMMITMENT TO FINANCING INVESTMENT PROJECTS AN APPLIED STUDY ON A COMMERCIAL BANK
H. Ahmed
Enas
A. Hammad
Tarek
A. Khalifa
Muhammad
F. Abdul Basit
Wael
The research aims to set a system for evaluating the environmental commitment for investment projects through the process of bank financing of these projects and highlighting the direct and indirect environmental impacts resulting from them. Consequently, a proposed framework for limiting the pollution resulting from these projects, avoiding the loss or closure of these projects, reducing the percentage of financing risks to banks, and preparing an appropriate scenario through which it is possible to rationalize the financing of these projects and reduce the risk ratio. The research was based on the (descriptive analytical) approach, in describing environmental risks and environmental compliance policies and in determining the mutual impact between investment projects and environmental pollution resulting from these projects, and then developing solutions and mechanisms to overcome obstacles and reduce the percentage of financing risks to banks by applying environmental compliance requirements and environmental standards. This study also focuses on the (descriptive, meta-descriptive) approach, to infer the resulting application of commercial banks and their role in financing environmentally friendly investment projects, and the consequent protection of the environment from pollution, the preservation of natural resources and the right of future generations in a clean environment, and through research tools: surveying the collection of information and data from commercial banks and some environmental investment projects and analyzing these data and information obtained using statistical measures and statistical analysis program SPSS; The most important explanation for the use of the "extrapolation" in this study is the work of the proposed framework, which outlines the way to apply the environmental commitment assessment.
The study reached several conclusions: the applied study proved the lack of clarity of the concept of environmental responsibility in banks, and the lack of environmental awareness among the majority of managers and officials of banks and their belief that the responsibility to address most of the environmental problems facing investment projects lies solely with the government.
The study recommends that the government should adopt, in cooperation with the Central Bank of Egypt CBE, a national campaign aimed at changing concepts and enhancing the principles of environmental economic culture. And in order to set a clear and specific strategy for the development process with specific sources of funding and distribution of roles and to determine the powers and levels necessary for implementation. This is what Egypt has already begun to implement with the development of the Egyptian Vision 2030.
2021
02
01
153
189
https://jes.journals.ekb.eg/article_180191_d0f698c75e0ae46a23c11477177171e3.pdf
Journal of Environmental Science
1110-0826
1110-0826
2021
50
2
AN ECONOMIC AND ENVIRONMENTAL STUDY ON THE ADDED VALUE OF THE SEPARATION, TREATMENT AND PROCESSING OF MONAZITE FROM EGYPTION BLACK SAND AN APPLIED STUDY ON NUCLEAR MATERIAL AUTHORITY
S. Barakat
Gehad
F. Ali
Abeer
I. Mirah
Hamed
The black sand is treasure from the Egyptian treasure. The black sand distributed along the Mediterranean sea from Abu Qir in the west to Rafah in the east, and wadi Duaait on the Red sea at the southern eastern desert the concentration of heavy minerals is increased by the transgression and regression wave current on the coastal plain the black sand show a lenses along the beach. The mining and separation of black sand is consider very important train of development and economic for commercial and strategic position. The black sand contain ilmenite, magnetite, rutile, zircon, garnet, and monazite. These minerals separated by physics (electrostatic) properties of these minerals The exploitation of separation and treatment processing contribute to rising (goodness) the commercial balance, and increase exports and domiciliation the big industries and arrangement flow of increasing the foreign criticism and fined the new job chances, rich all or part of importation maters and minerals, so this give goodness the production balance and commutation international roles (laws), and activation the commercial, also treatment the wrongs of commercial and social skeleton This industry effect on the industrial division and put the coasts of different concentrate and separated factories with agree to the Egyptian site for mining where has recover row which indicated by geological studies and the price of machines.So must defined the roles between Nuclear materials authority (NMA) and mineral technology company. So the NMA responsible for the studies, prospecting and exploration data. The environmental side for this project must finishing the rubbish by safe roles according to the cycle system according to the central government. AN ECONOMIC AND ENVIRONMENTAL STUDY ON THE ADDED VALUE OF THE SEPARATION, TREATMENT AND PROCESSING OF MONAZITE FROM EGYPTION BLACK SAND AN APPLIED STUDY ONNUCLEAR MATERIAL AUTHORITY
2021
02
01
191
227
https://jes.journals.ekb.eg/article_180194_a196823fab884ff8750a5121311394f1.pdf
Journal of Environmental Science
1110-0826
1110-0826
2021
50
2
THE IMPACT OF ACCOUNTING AND DISCLOSURE ON THE RISKS OF ENVIRONMENTAL POLLUTION TO ACHIEVE THE OBJECTIVES OF SUSTAINABLE DEVELOPMENT APPLIED STUDY TO SOME PHARMACEUTICAL COMPANIES IN CAIRO
A. M. Ramadan
Salwa
A. I. Al-Sisi
Najwa
H. Abdel Aal
Mahmoud
The current interest in preserving the environment, avoiding the causes of pollution, and re-preserving the environment has become of great importance to various groups of society, as the trend towards protecting the environment and trying to prevent environmental degradation resulting from pollution has become the focus of human interest, who began to worry about his future, but began to move towards concern for the environment and make a lot Of the efforts to try to reduce its effects, limit its dangers, and eliminate its causes. The study aimed to identify the accounting of environmental costs and the role it plays in reducing environmental problems, as well as to identify the sources and risks of pollution resulting from the waste of industrial facilities and the obstacles and difficulties facing industrial establishments that prevent the application of measurement and disclosure of environmental costs.
In the study, the researcher relied on the descriptive approach by reviewing the accounting literature related to the subject of measuring and disclosing environmental costs, examining through research and reading in previous studies that talked about the subject of the current study and the necessary information was collected to serve this study, where the study was applied to a sample It is one of some companies working in the manufacture of medicine and cosmetics inside Cairo Governorate - Arab Republic of Egypt.
The study concluded that there is a statistically significant relationship between the accounting disclosure of environmental costs and the reduction of risks resulting from the waste of operating and manufacturing operations of the pharmaceutical companies under study. And through the study and analysis of environmental costs, it became clear that they contribute to assisting the study sample companies in responding to the laws issued regarding protection Environment To reduce the waste that results from operating and manufacturing processes, and thus to move away as much as possible or reduce the obligations imposed by the state towards companies that violate the protection of the environment represented in (compensation and fines), it was found that the existence of an accounting system that enhances the display of environmental costs and their disclosure, thus it helps The company is to produce the necessary information on environmental costs and present it to data and information users.
Key words: (accounting disclosure
pollution risks
sustainable development)
2021
02
01
229
262
https://jes.journals.ekb.eg/article_180196_cb0dc1ac53f2777d73d277bf1da7091f.pdf
Journal of Environmental Science
1110-0826
1110-0826
2021
50
2
ACCOUNTING PROBLEMS ON THE USE OF ENERGY-FRIENDLY ENVIRONMENT COMPARATIVE STUDY WITH THE HASHEMITE KINGDOM OF JORDAN
D. Moses
Mohamed
A. Khalifa
Mohamed
S. Fahmy
Sabry
Khalaf
Shaban
The research aims to measure the opinions of the research sample and determine the study of the differences between the classifications of the traditional cost elements, the classifications of the environmental cost elements, the attempt to access the different methods of the environmentally friendly elements, the study of the relationship between the Egyptian, Jordanian and international electricity prices. In this research, the researcher relied on the descriptive and analytical approach and the field study method to collect information. The study community is represented by officials working in the field of energy, especially electric power, and a sample size of 105 individuals from the study population was used, and they were selected from many energy-related establishments as follows: In the field study, the researcher relied on the survey list as one of the study data collection tools. The study reached several results, the most important of which are: The use of renewable energy contributes to solving energy problems significantly. Solar and wind energy are the best types of energy sources for generating electricity. Human behavior and social level affect the rate of energy consumption. Energy consumption rates differ when using environmentally friendly energy. High rates of investment in renewable energy lead to lower production costs and thus lower prices. The most important recommendations were: The need to improve the internal environment of companies and to prepare them administratively and technically to use environmentally friendly energy. The necessity to shift from traditional cost systems to cost systems that help in addressing accounting problems resulting from the use of environmentally friendly energy. Conducting appropriate sets of administrative and financial training programs that help raise awareness among workers of the importance of environmentally friendly energy in improving performance.
Key words: environmental costs
accounting problems
green ener
2021
02
01
263
293
https://jes.journals.ekb.eg/article_180197_7f6834ca5c6beba4094ea2bb719d90f5.pdf