Journal of Scientific Papers

ECONOMICS & SOCIOLOGY


© CSR, 2008-2015
ISSN 2071-789X



Directory of Open Access Journals (DOAJ)


Strike Plagiarism

Partners
  • General Founder and Publisher:


    Centre of Sociological Research

  • Publishing Partners:

     
     
    University of Szczecin (Poland)


    Mykolas Romeris University (Lithuania)

     

     
     
    Alexander Dubcek University of Trencín, Faculty of Social and Economic Relations (Slovak Republic)



     
    University of Entrepreneurship and Law, (Czech Republic)

     

  • Membership:


    American Sociological Association


    European Sociological Association


    World Economics Association (WEA)

     


    CrossRef

     


Environmental Liabilities Arising from the Transactions with Atmospheric Air as an accounting object

Vol. 6, No 2, 2013

 

Irina Zamula

Doctor of Economic Sciences, Prof.

Head of the Department of accountancy  and analysis by the types of economic activity

Institute of Accounting and Finance

ENVIRONMENTAL LIABILITIES ARISING FROM THE TRANSACTIONS WITH ATMOSPHERIC AIR AS AN ACCOUNTING OBJECT

Zhytomyr State Technological University, Ukraine

E-mail:  Irina-Zamula@yandex.ru

 

Anna Kireitseva

Senior Lecturer

Department of Ecology

Zhytomyr State Technological University, Ukraine

E-mail:  paliy_anna_82@mail.ru

 

ABSTRACT. Due to the restructuring the economy of Ukraine on the way to sustainable development has become necessary to develop tools to evaluate environmentally safe, sustainable development of the country and its regions. The atmospheric air pollution yields great economic losses. That is why the atmospheric air protection for providing sustainable economic development is an issue of primary importance to be covered by framework documents. The organization of environmental activity accounting at the enterprises should be considered as an effective tool of atmospheric air condition improvement with the purpose of providing necessary information to manage and to improve environmental security at the macro-level. In common set of environmental liabilities of the enterprise a separate element were identified environmental liabilities from transactions with the atmospheric air. The classification of environmental liabilities from transactions with the atmospheric air has been proposed for the formation of the necessary information about the environmental activities of the company.

 

Received: July, 2013

1st Revision: August, 2013

Accepted: September, 2013

 

 

 

DOI:10.14254/2071-789X.2013/6-2/17

JEL Classification: Q01, Q56

Keywords: sustainable development, atmospheric air pollution, environmentally-oriented management, accounting for environmental liabilities, environmental liabilities, Ukraine.

 

 

References

 

Bergkamp, L. (2001), Liability and Environment: Private and Public Aspects of Civil Liability for Environmental Harm in an International Context, The Hague: Kluwer Law International.

Coase, R., H. (1960), The Problem of Social Cost, Journal of Law and Economics, 3, pp. 1–44.

Faure, M. (2003), Deterrence, Insurability, and Compensation in Environmental Liability: Future Developments in the European Union, Vienna: Springer.

Faure, M. and Verheij, A. (2007), Shifts in Compensation for Environmental Damage, Vienna: Springer.

Faure, M., Environmental Liability, available at: http://ssrn.com/abstract=1503405

Fourth Assessment Report: Climate Change (2007), available at: http://en.wikipedia

Global Energy Statistical Yearbook (2013), available at: http://yearbook.enerdata.net/CO2-intensity-data.html

Gorobets’, V., V. (2011), New environmental tax in Ukraine, available at:http://www.rusnauka.com

Heyes, A. (2001), The Law and Economics of the Environment, Cheltenham, UK and Northampton, MA, USA: Edward Elgar.

Ilyicheva, E., V. (2010), Environmental accounting policies in ecological balance: dissertation [Ekologicheskiy uchet v uslioviyah realizacii ekologicheskoy sbalansirovanosti: dis. … dokt. ekonom. nauk], Oryol.

Kazenski, P. (1994), Recognition, Measurement and Disclosure of Environmental Liabilities, available at:www.casact.org/pubs/forum/.../94sf367.pdf‎

Methods of calculation of reimbursement of losses appeared as a result of excessive emissions of contaminants in atmospheric air approved by the Order of Ministry of Environment of Ukraine, available at: http://zakon3.rada.gov.ua/laws/show/z0048-09

National report of Ukraine “Development Purposes of Millennium: Ukraine – 2010”(2010), available at: http://www.undp.org.ua/files/ua_pdf

NAS(P) 14 “Leasing” (2000), available at: http://zakon2.rada.gov.ua/laws

Official site of the State Statistics Service of Ukraine (2011), available at: http://www.ukrstat.gov.ua/

Pigou, A., C. (1951), A Study in Public Finance, London: Macmillan.

Report of sustainable development of the corporation “Obolon”: 30 years of success for 2010-2011, (2010), available at: http://obolon.ua/rus/

Review of national laws and regulations relating to environmental accounting. Report by the UNCTAD secretariat(1995), available at:http://www.eco.iuf.net/file.doc

Strategy of environmental policy of Ukraine to 2020 (2007),available at:www.u-e-p.eu/images/pictures/project-ukraine/strategy-2007-environment.doc

Sustainable development knowledge platform (2013), available at:http://sustainabledevelopment.un.org/index.php?page=view&nr=23&type=400&menu=35

Tax Code of Ukraine(2012), available at: http://zakon1.rada.gov.ua/laws/show/2755-17

United Nations Framework Convention on Climate Change. Official website (2013), available at: http://unfccc.int/2860.php

Van Egteren, H. and R., T., Smith (2002), Environmental Regulations under Simple Negligence or Strict Liability, Environmental and Resource Economics, 21, pp. 369–96.

Van Egteren, H., R., T., Smith and A. Eckert (2006), Environmental Liability and Harmonisation in the Presence of Transboundary Eff ects and Hidden Assets, European Journal of Law and Economics, 22, pp. 143–63.

Van Egteren, H., R., T. Smith and D., McAfee (2004), Harmonisation of Environmental Regulations when Firms are Judgement-proof, European Journal of Law and Economics, 17, pp. 139–64.

Zamula, I., V. (2010), Accounting for environmental activities in providing sustainable economic development [Buhgalterskiy oblik ekologichnoyi diyalnosti u zabezpecheni stiykogo rozvitku economiki: мonograph], Zhytomyr, ZSTU.

Zamula, I., V., Kireitseva A., V. (2012), Accounting objects in transactions with atmospheric air: experience of Ukraine, International Accounting, Moscow: Finance and Credit, pp. 58-66.