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- All Subjects: environment
- Creators: School of Accountancy
- Member of: Theses and Dissertations
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
Mitigation banks are a tool created to mitigate and compensate for negative impacts on the environment resulting from man made activities, especially damage caused to endangered wildlife, plants, and wetland ecosystems. The main objective of creating the system of mitigation banks is to achieve environmental equilibrium, meaning “No Net Loss” to all environmental functions. This means damage to one area is compensated for in another area of like-kind through restoration. There is great controversy surrounding this claim. There is a system of debits and credits to ensure ecological loss from development is preceded by restoration of a similar ecology and function. Wetland mitigation banks are the focus for the purpose of research. Background and benefits will be given first, followed by threats, issues, solutions and a personal experience with mitigation banks.
Information was examined using thirteen indicators of sustainability. Eight indicators were chosen that represented environmental sustainability, plus five indicators that represent social and economic sustainability. Based on the information analyzed, each company received a score for each indicator according to the level of information disclosed. This created a sustainability scorecard, with Marriott and Hilton scoring the highest, Wyndham and Best Western scoring the lowest, and Choice Hotels falling in the middle .In summary, it was determined that Hilton is reporting at the highest level, based on the measured indicators in addition to receiving external assurance on their disclosed results from implemented practices, The other four companies have further steps they should take to better communicate their sustainable practices and overall commitment to sustainability.
The production and incineration of single-use micropipette tips and disposable gloves, which are heavily used within laboratory facilities, generate large amounts of greenhouse gasses (GHGs) and accelerate climate change. Plastic waste that is not incinerated often is lost in the environment. The long degradation times associated with this waste exacerbates a variety of environmental problems such as substance runoff and ocean pollution. The objective of this study was to evaluate the efficacy of possible solutions for minimizing micropipette tip and disposable glove waste within laboratory spaces. It was hypothesized that simultaneously implementing the use of micropipette tip washers (MTWs) and energy-from-glove-waste programs (EGWs) would significantly reduce (p < 0.05) the average combined annual single-use plastic micropipette tip and nitrile glove waste (in kg) per square meter of laboratory space in the United States. ASU’s Biodesign Institute (BDI) was used as a case study to inform on the thousands of different laboratory facilities that exist all across the United States. Four separate research laboratories within the largest public university of the U.S. were sampled to assess the volume of plastic waste from single-use micropipette tips and gloves. Resultant data were used to represent the totality of single-use waste from the case study location and then extrapolated to all laboratory space in the United States. With the implementation of EGWs, annual BDI glove waste is reduced by 100% (0.47 ± 0.26 kg/m2; 35.5 ± 19.3 metric tons total) and annual BDI glove-related carbon emissions are reduced by ~5.01% (0.165 ± 0.09 kg/m2; 1.24 ± 0.68 metric tons total). With the implementation of MTWs, annual BDI micropipette tip waste is reduced by 92% (0.117 ± 0.03 kg/m2; 0.88 ± 0.25 metric tons total) and annual BDI tip-related carbon emissions are reduced by ~83.6% (4.04 ± 1.25 kg/m2; 30.5 ± 9.43 metric tons total). There was no significant difference (p = 0.06) observed between the mass of single-use waste (kg) in the sampled laboratory spaces before (x̄ = 47.1; σ = 43.3) and after (x̄ =0.070; σ = 0.033) the implementation of the solutions. When examining both solutions (MTWs & EGWs) implemented in conjunction with one another, the annual BDI financial savings (in regard to both purchasing and disposal costs) after the first year were determined to be ~$7.92 ± $9.31/m2 (7,500 m2 of total wet laboratory space) or ~$60,000 ± $70,000 total. These savings represent ~15.77% of annual BDI spending on micropipette tips and nitrile gloves. The large error margins in these financial estimates create high uncertainty for whether or not BDI would see net savings from implementing both solutions simultaneously. However, when examining the implementation of only MTWs, the annual BDI financial savings (in regard to both purchasing and disposal costs) after the first year were determined to be ~$12.01 ± $6.79 kg/m2 or ~$91,000 ± $51,200 total. These savings represent ~23.92% of annual BDI spending on micropipette tips and nitrile gloves. The lower error margins for this estimate create a much higher likelihood of net savings for BDI. Extrapolating to all laboratory space in the United States, the total annual amount of plastic waste avoided with the implementation of the MTWs was identified as 8,130 ± 2,290 tons or 0.023% of all solid plastic waste produced in the United States in 2018. The total amount of nitrile waste avoided with the implementation of the EGWs was identified as 32,800 ± 17,900 tons or 0.36% of all rubber solid waste produced in the United States in 2018. The total amount of carbon emissions avoided with the implementation of the MTWs was identified as 281,000 ± 87,000 tons CO2eq or 5.4*10-4 % of all CO2eq GHG emissions produced in the United States in 2020. Both the micropipette tip washer and the glove waste avoidance program solutions can be easily integrated into existing laboratories without compromising the integrity of the activities taking place. Implemented on larger scales, these solutions hold the potential for significant single-use waste reduction.
The production and incineration of single-use micropipette tips and disposable gloves, which are heavily used within laboratory facilities, generate large amounts of greenhouse gasses (GHGs) and accelerate climate change. Plastic waste that is not incinerated often is lost in the environment. The long degradation times associated with this waste exacerbates a variety of environmental problems such as substance runoff and ocean pollution. The objective of this study was to evaluate the efficacy of possible solutions for minimizing micropipette tip and disposable glove waste within laboratory spaces. It was hypothesized that simultaneously implementing the use of micropipette tip washers (MTWs) and energy-from-glove-waste programs (EGWs) would significantly reduce (p < 0.05) the average combined annual single-use plastic micropipette tip and nitrile glove waste (in kg) per square meter of laboratory space in the United States. ASU’s Biodesign Institute (BDI) was used as a case study to inform on the thousands of different laboratory facilities that exist all across the United States. Four separate research laboratories within the largest public university of the U.S. were sampled to assess the volume of plastic waste from single-use micropipette tips and gloves. Resultant data were used to represent the totality of single-use waste from the case study location and then extrapolated to all laboratory space in the United States. With the implementation of EGWs, annual BDI glove waste is reduced by 100% (0.47 ± 0.26 kg/m2; 35.5 ± 19.3 metric tons total) and annual BDI glove-related carbon emissions are reduced by ~5.01% (0.165 ± 0.09 kg/m2; 1.24 ± 0.68 metric tons total). With the implementation of MTWs, annual BDI micropipette tip waste is reduced by 92% (0.117 ± 0.03 kg/m2; 0.88 ± 0.25 metric tons total) and annual BDI tip-related carbon emissions are reduced by ~83.6% (4.04 ± 1.25 kg/m2; 30.5 ± 9.43 metric tons total). There was no significant difference (p = 0.06) observed between the mass of single-use waste (kg) in the sampled laboratory spaces before (x̄ = 47.1; σ = 43.3) and after (x̄ =0.070; σ = 0.033) the implementation of the solutions. When examining both solutions (MTWs & EGWs) implemented in conjunction with one another, the annual BDI financial savings (in regard to both purchasing and disposal costs) after the first year were determined to be ~$7.92 ± $9.31/m2 (7,500 m2 of total wet laboratory space) or ~$60,000 ± $70,000 total. These savings represent ~15.77% of annual BDI spending on micropipette tips and nitrile gloves. The large error margins in these financial estimates create high uncertainty for whether or not BDI would see net savings from implementing both solutions simultaneously. However, when examining the implementation of only MTWs, the annual BDI financial savings (in regard to both purchasing and disposal costs) after the first year were determined to be ~$12.01 ± $6.79 kg/m2 or ~$91,000 ± $51,200 total. These savings represent ~23.92% of annual BDI spending on micropipette tips and nitrile gloves. The lower error margins for this estimate create a much higher likelihood of net savings for BDI. Extrapolating to all laboratory space in the United States, the total annual amount of plastic waste avoided with the implementation of the MTWs was identified as 8,130 ± 2,290 tons or 0.023% of all solid plastic waste produced in the United States in 2018. The total amount of nitrile waste avoided with the implementation of the EGWs was identified as 32,800 ± 17,900 tons or 0.36% of all rubber solid waste produced in the United States in 2018. The total amount of carbon emissions avoided with the implementation of the MTWs was identified as 281,000 ± 87,000 tons CO2eq or 5.4*10-4 % of all CO2eq GHG emissions produced in the United States in 2020. Both the micropipette tip washer and the glove waste avoidance program solutions can be easily integrated into existing laboratories without compromising the integrity of the activities taking place. Implemented on larger scales, these solutions hold the potential for significant single-use waste reduction.