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-------
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Introduction
This directory lists individuals who are actively involved or interested in promoting
better identification and integration of environmental costs into managerial accounting
and capital budgeting practices. Managerial accounting, which includes capital budgeting,
is the process of collecting, preparing and analyzing information principally for
businesses' internal decision-making. This information is used for directing management
attention, informing decisions, evaluating performance and determining compensation.
EPA has developed this directory to facilitate improved accounting and capital budgeting
practices. The Agency believes that improved accounting practices will lead businesses to
see more clearly the benefits of pollution prevention.
If available to EPA at the time of printing, addresses, phone numbers, fax
numbers, and Internet numbers are provided for each member of the network, along
with a brief description of the individual's experience and capabilities in many cases.
Individuals who identified themselves as "active" in this area are designated with an
asterisk -- those without an asterisk characterized themselves as "interested" rather than
active. Members are listed alphabetically by the sector or sectors that they have
identified that they are involved in ~ from academic curriculum development to trade
associations. A complete list of sectors is found in the table of contents. In 95 percent
of situations, information included in the directory is as provided by members. In a small
number of cases, information may have been edited slightly from what was provided due
to illegibility of forms or to conform to space limitations.
Possible Uses for this Directory
• Identifying members in a particular sector;
• Developing a mailing list;
• Networking;
• As a resource to determine who is active in various countries and
organizations; and
• As a phone directory (flip to the indices in the back of the book and look
up the names of members in an organization, then look up the member
and flip to a page on which the member is listed).
Would you like to be listed in this document, or change the way you are listed? If
so, please mail a completed Network Membership Form in the front of this document to
the following address:
Pollution Prevention Information Clearinghouse
U.S. Environmental Protection Agency
401 M Street, East Tower #415
Washington, DC 20460
phone: (202) 260-1023
fax: (202) 260-0178
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-------
Revised Feb. 1995
MEMBERSHIP FORM FOR US EPA'S ENVIRONMENTAL ACCOUNTING PROJECT NETWORK FOR
MANAGERIAL ACCOUNTING AND CAPITAL BUDGETING
THIS FORM IS FOR CURRENT AND NEW MEMBERS
Fax to :
Holly Elwood
(202) 260-0178
or mail to: Holly Elwood
Pollution Prevention Division
U.S. EPA
401 M Street, S.W.
Washington, DC 20460
1.
New Member.
Existing Member Update
2. Please type or print the following information (For updates please be sure to enter your name);
Name:
Title:.
Name of Organization:
Address:
Address:
Phone:
Fax:
Internet/E-mail:
3.
To help EPA sort the names on our mailing list, please check the appropriate statement:
I am actively developing, implementing, teaching, researching or using accounting or capital
budgeting practices that more fully account for environmental costs and benefits.
I plan to become active in the near future.
I am interested but not very active in environmental accounting and capital budgeting and would
like to be kept informed of EPA's activities in these areas.
Please remove my name from EPA's mailing list.
4.
Please check the appropriate category(ies) (check up to two categories):
Academic:
Research
Technical Assistance
Curriculum Development
Government:
Local
State
Federal
International
Business/Industry
Consulting
Legal
Lending/Financial/
Insurance Services
Publishing
Trade Associations
Not for Profit:
Advocacy (Environmental
Public Interest)
Curriculum Development
Research
Technical Assistance
Other:
DO NOT WRITE BELOW THIS LINE
continued on reverse side
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Page 2 of 2
Name:
5.
Please describe as you would like it to appear in the Accounting Directory and in the space
allotted what you do in the areas of environmental cost accounting and capital budgeting, (e.g., "I
prepare project justifications," " I am developing new management accounting methods for our
chemical products division," or "I teach...")
6. Please explain as you would like it to appear in the Network Directory what tools, skills, or
services you or your organization can provide to others:
7. Please describe the individual or organizational initiatives you have underway or plan to
undertake that will help implement the Stakeholders' Action Agenda (EPA 742-R-94-003) (Copies
of the Agenda may be obtained from the PPIC (202) 260-1023). EPA will compile this
information and make it publicly available. Please list the Action Item(s) your initiative is
addressing and briefly describe (1) current or proposed activities; (2) the goals of the initiative;
(3) the organization (s) undertaking the initiative; (4) timeframes; and (5) any other information
you wish to share:
8. Please list any documents, reports, books, articles, newsletters, software tools, etc., that deal with
environmental accounting and capital budgeting that you believe your colleagues should know
about Please include document title, publisher, availability, cost (if any) and address or phone
number to order. (EPA will make this information publicly available in future resource listings.)
Attach additional sheets, if necessary.)
DO NOT WRITE BELOW THIS LINE
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DIRECTORY OF EPA'S ACCOUNTING & CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT
NETWORK
Table of Contents
Sector
Academic Curriculum Development 1
Academic Research . 15
Academic Technical Assistance 31
Consultants 35
Environmentalists 67
Government County/Local 69
Government State 73
Government Federal 81
Government International . 91
Industry • 95
Legal Services '. 127
Lending/Financial Services 129
Non-Profit Curriculum 131
Non-Profit Research 133
Non-Profit Technical Assistance 141
Publishing 145
Public Relations 149
Trade Associations 151
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PARTICIPANTS INVOLVED IN ACADEMIC CURRICULUM DEVELOPMENT
Participant & Contact Information
Aldrich, James, Major *
Assistant Professor
U.S. Air Force - Institute of
Technology/ENV
2950 P Street, Building 640
Wright-Patterson AFB, OH 45433-7765
Ph.: (513) 255-2998
Fax: (513) 476-7302
Allen, David *
Professor
UCLA
5531 Boelter Hall
Los Angeles, CA 90024-1592
Ph.: (310) 206-0300
Fax: (310) 206-4107
Allison, Richard
University of Houston
Business and Public Administration
2700 Bay Boulevard
Houston, TX 77058
Ph.: (713) 283-3251
Fax: (713) 283-3951
Armstrong, Winifred
Consulting Economist
Regional Plan Association
570 Lexington Avenue
New York, NY 10022 :
Ph.: (212) 980-8530, x272
Fax: (212) 980-8632
Baker, Ken
Professor
Tuck School of Business
Dartmouth College
Hanover, NH 03755
Ph.: (603) 646-2064
Fax: (603) 646-1308
Experience & Capabilities
I teach Pollution Prevention Economics, have graduate students involved
in "economic" research, my thesis dealt with long term liability estimates
of environmental costs, and I'm writing a book for McGraw Hill with
working title, "The Business of Pollution Prevention."
Depending upon the user, we are continually looking for research topics
for our graduate students.
I teach total cost accounting methods to engineering students and in
pollution prevention short courses.
Has a technically-oriented curriculum with a focus on operation and
maintenance. Technical exchange with the petrochemical industry and
NASA. Roughly a third of the course material deals with PP concepts,
the remainder with management and crisis handling. Presently offer 6
UG and 8 Gr. courses related to PP.
I am working with business organizations and companies in -developing
and sharing information on pollution prevention and resource recovery
and their effects of costs, benefits and employment, for both private and
public. With colleague, Regina Armstrong and others, we are developing
regional environmental accounts which will both feed into and draw from
corporate and public accounts.
RPA works with an extensive network of public policy governments, and
business organizations in the 31 counties of the New Jersey, Connecticut
and New York metropolitan region. Both develop and disseminating
information regarding urban planning issues such as transportation, solid
waste, land use and watersheds. We can help link the work industrial
organizations are doing into shared research, public information,
conferences, and policy analysis based on innovations in environmental
cost accounting and capital budgeting.
Active Participant
Academic Curriculum Development
Directory - Spring 1996
Page 1
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Participant & Contact Information
Experience & Capabilities
Bakshiini, N'nntlkiimar *
Research Fellow
UCLA
5531 Boclter Hall
405 Hilgard
Los Angeles, CA 90024
Ph.: (310) 825-6303
Fax: (310) 206-4107
Bcgnoche, R.T. *
Vice President, Stock Environment and
Instructor
Oakland University
c/o Stock Environment Ltd.
10900 Harper Avenue
Detroit, MI 48213
Ph.r (313)924-0102
Fax: (313) 921-4730
Bennett, Martin *
Senior Lecturer
Wolvcrhampton Business School
University of Wolverhampton
Compton Road West
Wolverhampton WV3 9DX, UNITED
KIN.GDOM
Ph.: 44-1902-323620
Fax: 44-1902-323755
I have been developing P2 design problems for undergraduate engineers
at UCLA.
The tools we can most effectively provide are process
development/modification avoidance/substitution of raw materials. Life
cycle analysis and cost analysis of designing new or retrofitting old
manufacturing units to include P2.
I teach pollution prevention and try to integrate the need for better
accounting practices into the course. Additionally, I work with industries
to improve environmental and safety performance.
Oakland University - teach pollution prevention.
Stock Environment - perform pollution prevention assessments and
facilitate process.
I am researching into and publishing on environmental accounting and
performance measurement, and designing and delivering educational
programs based on this research.
Bennett, Robert
Management Accounting Professor
Northern Illinois University
Accountancy
DcKatb, IL60115
Ph.: (815) 753-6213
Fax: (815) 753-8515
Berry, Michael A. *
Deputy Director
U.S. Environmental Protection Agency
Environmental Criteria & Assessment
Office, MD-52
Research Triangle Park, NC 27711
Ph.: (919) 541-4172
Fas: (919) 541-5078
Bhndn, Ron
Director
New Mexico State University
Waste Management Education and
Research Consortium Department
(WERC)
Bos 30001
Las Cruces, NM 88003-8001
Ph.: (505) 646-6419
Fax: (505) 646-4149
I teach "Environmental Management for Business" at the Kenan-Flagkl
Business School at University of North Carolina at Chapel Hill. A
portion of the course deals with environmental accounting.
Class notes and teach materials.
WERC is a consortium of three universities in New Mexico — NM State
University, U of NM and NM Institute of Technology — with assistance
from Los Alamos and Sandia Laboratories. WERC has over 200 UG
students in its UG environmental minor curriculum. It offers a two-year
associate degree program for students and professionals. The goal of
WERC is to interface with businesses and industry and share waste
reduction and PP information and assist in developing practical solutions
to complex waste problems, through an affiliation program. Also provides
a database for waste management, field professionals and engineers, and
training for managers.
* Active Participant
Academic Curriculum Development
Page 2
Directory - Spring 1996
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Participant & Contact Information
Boczek, Irene *
Manager of FAS
Coopers & Lybrand
10 Almaden Boulevard
San Jose, CA95113
Ph.: (408) 534-2339
Fax: (408) 534-2480
Bulkley, Jonathan
University of Michigan ;
National PP Center for Higher
Education
430 E. University, Dana Building
Ann Arbor, MI 48109
Ph.: (313) 764-1412
Fax: (313) 936-2195
Busfleld, Warwick R. *
Manager of Pollution Prevention
Services
Aquaterra Environmental Services
Corp.
79 Fifth Avenue
12th Floor
New York, NY 10003
Ph.: (212) 675-8200
Fax: (212) 242-0368
Clark, Janet I. *
Technological Transfer Specialist
University of Massachusetts Lowell
Toxics Use Reduction Institute
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
Clelland, Iain
Assistant Professor
University of Tennessee
418 Stokely Management Center
Knoxville, TN 37996-0545
Ph.: (615) 974-1672
Fax: (615) 974-3163
Internet: PA9068 @
UTKVM1.UTK.EDU
Experience & Capabilities
I consult on environmental cost accounting.
Environmental cost accounting services.
Develop and disseminate PP educational materials for colleges and
universities in a variety of disciplines. The NPPC is a collaborative effort
between academia, industry, government, and public interest groups. It is
actively collecting educational resources from faculty nationwide, as well
as developing new material. The NPPC is currently working with faculty
in the University of Michigan's Industrial Design Department, College of
Engineering (chemical engineering, industrial and operations engineering,
and mechanical engineering), and the School of Business Administration
(business law, corporate strategy, managerial accounting, and operations
management) to develop effective educational modules which integrate
PP and core concepts of the discipline. The NPPC administers
internships.
A curriculum module on Environmental Accounting.
I perform TCA assessments to highlight the most cost-effective targets for
P2 techniques.
P2 programs that both reduce a company's environmental impacts and
operating costs.
Supply information to trainers and technical assistance providers.
I teach environmental auditing and measurement systems for our MBA
Course: "Issues in Environmental Management." Our strategic
management faculty group have established the Tennessee Institute for
Management and the Environment (TIME). TIME provides MBA
education in environmental management training for environmental
specialists, and conducts research on environmental issues related to
strategic management.
1) Current Activities: Integrate environmental accounting methods into
MBA curriculum; 2) Goals: Enhance business student capabilities for
internally accounting for and measuring the impact of environmental
performance standards; 3) TIME/University of Tennessee; and 4) 1994-5.
Active Participant
Academic Curriculum Development
Directory - Spring 1996
Page 3
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Participant & Contact Information
Experience & Capabilities
Comvay-Schempf, Noellette, Ph.D. *
Executive Director, Green Design
Initiative, Adjunct Professor and
Environmental Management
Carnegie Mellon University
GSIA, Room 224
Schcntey Park
Pittsburgh, PA 15206
Ph.: (412) 268-2299
Fax: (412) 268-6837
Internet: ncOy+ @ andrew.cmu.edu
Crocker, Tom *
University of Wyoming
School of Environment and Natural
Resources
P.O. Box 3302
Laramie, WY 82071
Ph,: (307) 766-6423
Fax: (307) 766-2871
Davidson, Cliff
Carnegie Mellon University
Civil and Environmental Engineering
Schcnlcy Park
Pittsburgh, PA 15206
Ph.: (412) 268-2951
Fax: (412) 268-7813
Internet: cdOw @ andrew.cmu.edu
Douglas, Patricia P.
Professor of Accounting and Finance
University of Montana
Post Office Box 189
Lolo, MT 59847
Ph.: (406) 243-5022 (Work), (406) 273-
2325 (H), (406) 243-4831 (School)
Fax: (406) 243-2086 (School)
Eckel, Leonard, Ph.D., FCA '
Professor of Accounting
University of Waterloo
School of Accounting
Waterloo, Ontario N21-3G1, CANADA
Ph.: (519) 885-1211 ext. 6523
Fax: (519) 888-7562
Internet: Ieckel@uwaterloo.ca
Directing Carnegie Mellon University's Green Design Initiative, a
program to develop environmentally-conscious products and processes.
The initiative involves: 1) Research aimed at providing industry with
pollution prevention tools and technologies, 2) Educational programs
aimed at instilling an environmental awareness among university
graduates regardless of major by incorporating environmental modules
and case studies into required core courses.
I am currently developing environmental courses for Carnegie Mellon's
Business School. These courses incorporate full cost accounting,
environmental capital budgeting, LCA, etc. Course outlines for
underground and MBA electives. Executive education courses on Green
Design and Environmental Management.
Director of CMU's Environmental Institute. Developing CMU's
"environment across the curriculum" program aimed at instilling an
environmental awareness among university graduates regardless of major
by incorporating environmental modules and case studies into required
core courses.
* Active Participant
Academic Curriculum Development
Page 4
Directory - Spriing 1996
-------
& Contact Information
Experience & Capabilities
Ehrenfeld, John R.
Director, Technology, Environment &
Business Program '.-,-.-
Massachusetts Institute of Technology
Room E4D-241 MIT .
Cambridge, MA 02139 . .
Ph.: (617) 253-1694 ;
Fax: (617) 253-7140
Epstein, Marc J. *
Visiting Professor . .
Stanford University . . . .
Graduate School of Business
Stanford, CA 94305-5015
Ph.: (415) 725-8179
Fax: (415) 725-7979
Estes, Ralph *
Professor of Accounting
American University
1735 S Street, N.W.
Washington, DC 20009
Ph.: (202) 265-6442
Fax: (202) 797-0606
I am studying how businesses are using life cycle analysis and related
frameworks such as full cost accounting.
Farag, Ihab H.
Professor of Chemical Engineering
University of New Hampshire
Chemical Engineering Department
Kingsbury Hall, Room 255
Durham, NH 03824-3591
Ph.: (603) 862-2313
Fax: (603) 862-3747
Gardner, Mark L. *
Accounting Instructor
University of Wyoming
College of Business, Room 202
Box 3275
Laramie, WY 82071-3275
Ph.: (307) 766-2048
Fax: (307) 766-4028
Internet: mgardner@uwyo.edu
Gates, Andrew
Duxbury Business School
P. O. Box 2147
Duxbury, MA 02331
Active in the inclusion of social and environmental measurements in
management decisions for over 20 years. Includes the cost accounting
and capital budgeting decisions, the performance evaluation decisions and
the external reporting decisions. Present project — Institute of
Management Accountants on identification, measurement, reporting
monitoring and management of environmental impacts.
Environmental measurement and management accounting
I have previously developed and continue to refine accounting models to
incorporate environmental costs and other externalities, for use by
business/organizational management and for external reporting. I also
track the work of others, particularly the actual reporting efforts by large
corporations. These are being assembled into a book "Best Practices in
Stakeholder Accountability" (tentative title).
Provide analysis and consultation on estimating environmental costs and
other externalities, and assist in developing reporting formats. I am a
professor of accounting at the American University, resident scholar with
The Center for Advancement of Public Policy, and author of "Corporate
Social Accounting" (Wiley, 1976) among others.
I teach cost accounting at the undergraduate and MBA levels. My Ph.D.
dissertation is in environmental accounting, and I hope to offer an
environmental accounting course in the near future.
Active Participant
Academic Curriculum Development
Directory - Spring 1996
Page 5
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Participant & Contact Information
Experience & Capabilities
Gerale, John J. *
Director of Regional Sales
International Technology Corporation
165 Fieldcrest Avenue
Edison, NJ 08837-3638
Ph.: (908) 225-2000
Fax; (908) 225-1691
Gray, R. H. *
Professor
Centre for Social & Environmental
Accounting Research
Department of Accountancy &
Business Finance
University of Dundee
Dundee, SCOTLAND DD1 4HN,
United Kingdom
Ph.: 44(0)1382 344789
Fax: 44(0) 1382 224419
Internet: r.h.gray@dundee.ac.uk
Grlnnell, D. Jacque *
Professor of Accounting
University of Vermont
School of Business Administration
306 Kalkin Hall
Burlington, VT 05405
Ph.: (802) 656-8270
Fax: (802) 656-8279
Internet:
grinnell@bsadpo.emba.uvm.edu
Hartman, Roy
Texas A&M University
Center for Waste Management
Box 3367
College Station, TX 77843
Ph.: (409) 845-4930
Fax: (409) 847-9396
(1) Provide environmental engineering/science consulting services to
industry. (2) Teach micro/macro/environmental and natural resources
economics.
I have been teaching and researching social and environmental accounting
for nearly 20 years and have published over 100 books and articles in the
area. Current focus is: (i) disclosure and accountability; and (ii) the eco-
justice and eco-efficiency elements of sustainability.
The Centre for Social & Environmental Accounting Research (CSEAR)
publishes a newsletter, has a small library, organizes an annual Research
Summer School, undertakes research, and networks with its members in
22 countries.
I am involved in curriculum development and teaching in the areas of
accounting for the environment and business and the environment.
I am interested in sharing information especially as it relates to
environmental cost accounting issues and capital budgeting.
Offers interdisciplinary UG courses in waste management, life cycle
design, and waste reduction technology. Works with area businesses in
evaluating their production programs. Interested in the development of
environmentally friendly or substituted goods and goods manufactured
from recycled materials; the challenge is developing a market for these
goods through incentives.
Henrickion, Chris
Professor of Civil and Environmental
Engineering
Carnegie Mellon University
Civil and Environmental Engineering
Schcnley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Internet: cth+ @ andrew.cmu.edu
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal
solid waste recycling and disposal.
Course outlines. Executive education programs.
* Active Participant
Academic Curriculum Development
Page 6
Directory - Spring 1996
-------
Participant & Contact Information
Experience & Capabilities
Hicks, Linda Ashman
Associate Director
UCLA
Pollution Prevention Education and
Research Center
7440 Boelter Hall
Los Angeles, CA 90024
Ph.: (310) 206-2098
Fax: (310) 206-3906
Internet:
LINDAH@CALVIN.EA.UCLA.EDU
Hughes, Susan Boedeker *
Assistant Professor of Accounting
Butler University
College of Business Administration
4600 Sunset Avenue
Indianapolis, IN 46208
Ph.: (317) 283-9843
Fax: (317) 283-9455
James, Peter *
Assistant Director of Research
Ashridge Management College
Berkhamsted
Hertfordshire HP4 INS, UNITED
KINGDOM
Ph.: 44-1442-841173
Fax: 44-1442-841181
Johnson, Sharon
Assistant Professor
Worcester Polytechnic Institute
Department of Management
100-Institute Road
Worcester, MA 01609
Ph.: (508) 831-5183
Fax: (508) 831-5720
Karpoff, Jonathan M. *
Professor of Finance
University of Washington
Dept. of Finance & Business
Economics (DJ-10)
Seattle, WA 98195
Ph.: (206) 685-4954
Fax: (206) 685-9392
I design curriculum on environmental issues for our MBA business
research class. Active in conducting research on external and internal
environmental cost accounting and reporting.
Basics of Management (cost accounting); Economics Analysis;
Introduction to Risk Analysis; and Curriculum Development, Executive
Education.
Researching, consulting, publishing, and teaching on environmental
management for several years, in particular on the implications of
environment for business strategy, and environment-related performance
measurement and accounting.
Information about current trends in environmental accounting in Europe
and their relationship to North America.
I teach capital budgeting in the University of Washington Environmental
Management Program for MBA students. I am co-editor of a
forthcoming textbook on environmental management for business
students which will include sections on accounting and financial
applications.
The faculty for the Environmental Management Program have
implemented a three-quarter sequenced course on environmental
management for business students. I can share materials on the
economics and finance components of the curriculum.
Active Participant
Academic Curriculnm Development
Directory - Spring 1996
Page 7
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Participant & Contact Information
Experience & Capabilities
Keoleinn, Greg
University of Michigan
National PP Center for Higher
Education
430 E. University, Dana Building
Ann Arbor, MI 48109
Ph,: (313) 764-1412
Fax: (313) 936-2195
Develop and disseminate PP educational materials for colleges and
universities in a variety of disciplines. The NPPC is a collaborative effort
between academia, industry, government, and public interest groups. It is
actively collecting educational resources from faculty nationwide, as well
as developing new material. The NPPC is currently working with,faculty,
in the University of Michigan's Industrial Design Department, College of.
Engineering (chemical engineering, industrial and operations engineering,
and mechanical engineering), and the School of Business Administration
(business law, corporate strategy, managerial accounting, and operations
management) to develop effective educational modules which integrate
PP and core concepts of the discipline. The NPPC administers
internships. , ..
Klelndorfer, Paul *
Professor/Co-Director of Risk Center
The Wharton School of the University
of Pennsylvania
1300 Steinberg Hall-Dietrich Hall
Philadelphia, PA 19104-6366
Ph.: (215) 898-5830
Fax: (215) 573-2130
Internet:
KLEINDORFER@WHARTON.UPE
NN.EDU
Kolluni, Rao V., Ph.D.
Dircctor-EHS (and Adjunct Professor)
CII2M Hill
99 Cherry Hill Road
Parsippany, NJ 07054
Ph.: (201) 316-9300
Fax: (201) 334-5847
Lanen, William N. *
Assistant Professor
University of Michigan
School of Business Administration
Ann Arbor, MI 48109-1234
Ph.: (313) 763-0487
Fax: (313) 763-5688
Lave, Lester *
Economics
Carnegie Mellon University
GSIA 254C
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-8837
Fax: (412) 268-6837
Internet: 1101+@ andrew.cmu.edu
I am working with industry representatives through the Wharton Forum
on environmental strategy to develop performance metrics for EH&S
performance.
Research and education are the basic products of my organization.
The Wharton Center for Risk Management and Decision Processes,
which I co-Direct has a full research agenda on the following initiatives:
1. Benchmarking performance metrics in the environmental area.
2. Industry - Insurance cooperation to define useful risk management
practices and services.
Risk assessment and decision making and many other resource
stewardship services. I am editing a book on the subject; I also teach the
recently published: Environmental Strategies Handbook (McGraw Hill,
1993).
I am working on cost accounting materials for educational institutions.
These materials will incorporate environmental issues.
Educational material/references on cost accounting and environmental
issues.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal
solid waste recycling and disposal, social evaluation of product packaging.
Teach courses which include material on tradeable pollution permits,
understanding regulatory strategies, and environmental policy. •.,.
Course outlines, executive education programs, guest speakers, computer
software. • •
* Active Participant
Academic Curriculum Development
PageS
Directory - Spring 199,6
-------
Participant & Contact Information
Experience & Capabilities
Liebl, David *
University of Wisconsin - Extension
Solid and Hazardous Waste Education
Center
610 Langdon Street
Madison, WI 53703
Ph.: (608) 262-0385
Fax: (608) 262-6250
Marcus, Alfred *
University of Minnesota
Strategic Management Organization
230 Mgmt/Econ.
Minneapolis, MN 55455
Ph.: (612) 624-2812
Fax: (612) 625-2873
McNamee, Taylor
California State University
Hayward Center for Business and
Environmental Studies
25800 Carlos Bee Boulevard
Hayward, CA 94542
Ph.: (510) 888-4647
Fax: (510) 888-4773
Morse, Chadrick *
Senior Environmental Chemist/CEO
Morse Environmental
P.O. Box 58977
555 Industry Drive, Building No. 3
Seattle, WA
Ph.: (206) 575-9772
Fax: (206) 575-9773
Internet: aol meml
Nair, Indira
Carnegie Mellon University
Engineering and Public Policy
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-3645
Fax: (412) 268-3757
Osborn, Nancy
Publications Manager
National Pollution Prevention Center
for Higher Education
430 E. University Avenue
Ann Arbor, MI 48109-1115
Ph.: (313) 936-2637
Fax:(313)936-2195
Internet: nppc@umich.edu; home page
address http://www.snre.umich.edu/nppc
Center develops and conducts educational programs to communicate the
need for PP and its cost/benefit analysis. Targeted audience - business
managers, facility managers, government officials, engineering consultants,
and extension agents. The courses use a hands-on format. The Center
draws experts from industries, trade organizations, equipment suppliers,
relevant government agencies, etc. to assist in its educational efforts.
Are incorporating P2 thinking in management courses which is a move
away from the pollution control thinking that influences business decision-
making. Utilize case studies with a cost/benefit analysis of Pollution
Prevention. Have published a book (fall 1991) on environmental issues .
that will be used in management curricula.
We prepare cost reduction programs through Pollution Prevention
Programs.
We are staffed with degreed chemist that have worked in the hazardous
waste disposal business for nine years. Process engineering and cost
reduction accounting using ISO 14000 are our specialty.
Teach project courses for undergraduates. Recent courses have focused
on green automobile design, component labeling for recycling/reuse,
design for waste avoidance.
I produce the NPPC's P2 Educational Resource Compendia, one of
which focuses on accounting. Our compendia provide college instructors
with background materials and student assignments linking P2 with
specific educational disciplines.
NPPC provides pollution prevention educational resource compendi
(background materials, bibliographies, and student assignments) for
professors teaching environmental accounting courses.
lia
Active Participant
Academic Curriculum Development
Directory - Spring 1996
Page 9
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Participant & Contact Information
Experience & Capabilities
Osthcim, Steve
Manager of Env. Information &
Education
University of Pittsburgh
Center for Hazardous Materials
Research
320 William Pratt Way
Pittsburgh, PA 15238
Ph.: (412) 826-5320
Fax: (412) 826-5552
Ottlnger, Richard L. *
Professor of Law & Co-Director
Pace University Center for
Environmental Legal Studies
78 North Broadway
White Plains, NY 10603
Ph.: (914) 422-4324
Fax: (914) 422-4180
Perkins, Sam *
President
GrcenTcch Consulting
6 Houston Street
West Roxbury, MA 02132
Ph,: (617) 323-0763
Piasecki, Bruce *
President
AIIC Group
1223 Peoples Avenue
Troy, NY 12080
Ph.: (518) 276-6565
Fax: (518) 276-8661
Quarks, Ross *
Associate Professor of Accounting
Sam Houston State University
College of Business Administration
P.O. Box 2056
Huntsville, TX 77341
Ph.: (409) 294-1846
Fax: (409) 294-3612
Internet: aac_nrq@shsu.edu
Rands, Gordon
Assistant Professor
Pennsylvania State University
Small College of Business
Administration
University Park, PA 16802
Ph.: (814) 863-0430
Fax: (814) 863-7261
This center is a not-for-profit subsidiary of the University of Pittsburgh
that provides staff assistance to teach discrete sections of P2 courses.
The Center conducts a variety of seminars and workshops, and provides a
range of P2 technical assistance
We do research on environmental externalities and their incorporation
into utility planning and resource acquisition. We have also assisted the
World Bank and several countries in utilizing externality valuations for
including environmental costs in their systems of national accounts. We
have published several papers on pollution taxes and are advancing a
proposal to fund a study of adoption of a carbon tax and other pollution
taxes in New York State with offsets to alleviate economic burdens.
We can furnish published papers as described above and our book,
Environmental Costs of Electricity (Oceana 1990) and give advice on the
above subjects of our work.
I develop curriculum materials for training regulatory staff and business
operations personnel in pollution prevention project financial assessment.
I conduct training in P2 accounting and capital budget methods.
I can provide training in the field of pollution prevention capital
budgeting.
I teach environmental cost accounting and conduct research in
environmental life cycle costing, environmental auditing, and
environmental costing for management decision making.
I teach courses in business and society, and in business and the natural
environment. I try to educate students about how the functional areas of
business such as accounting can contribute to improvements in corporate
environmental management.
Educational programs, industry executive education. At the present time
no accounting faculty at Penn State have a particular interest in
accounting/capital budgeting and the environment, however.
Active Participant
Academic Curriculum Development
Page 10
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Savage, Michael D.
Headmaster
The Small School
7320 North Vancouver
Portland, OR 97217-1550
Schaltegger, Stefan, Ph.D. *
Assistant Professor
Institut fur Betriebswirtschaft (IBW)
Wirtschaftswissenschaftliches Zentrum
(WWZ)
Universitat Basel
Petersgraben 51 Basel,
SWITZERLAND CH-4051
Ph.: (+41 61) 267-3221
Fax: (+41 61) 261-3053
Schuler, Richard
Cornell University
Waste Management Institute
Center for the Environment
Ithaca, NY 14853
Ph.: (607) 255-8576
Fax: (607) 255-0238
I am doing research on: (a) Full-Cost Accounting (project with a firm of
the chemical industry); (b) Environmental Accounting (framework,
overview, categorization, etc.); (c) Integration of Full-Cost-Accounting
with ecological accounting, life-cycle analysis, ecobalancing,
eco-controlling, etc.
University research and teaching, interested in implementing and further
developing methods of environmental accounting (open for cooperation
with industry for research purposes).
The center promotes waste reduction education and research within the
university by encouraging joint research proposals with non-center
members. The center is active in public information dissemination and
education and routinely works with area businesses to reduce waste.
Have developed short courses on solid waste reduction and am presently
expanding efforts to include P2 concepts into existing coursework.
Shaw, Henry, Ph.D. *
Professor
New Jersey Institute of Technology
Department of Chemical Engineering,
Chemistry, and Environmental Science
138 Warren Street
Newark, NJ 07102
Ph.: (201) 596-2938
Fax: (201) 802-1946
Shields, David *
Associate Professor of Accounting
University of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4831
Fax: (713) 743-4828
Soderstrom, Naomi *
Assistant Professor
University of Washington
Accounting Department DJ-10
Seattle, WA 98195
Ph.: (206) 685-1955
Fax: (206) 685-9392
Internet: OSPREY @
U.WASHINGTON.EDU
I teach the chemical engineering capstone course "Process and Plant
Design." In this course, we have been incorporating design requirements
that emphasize pollution prevention. Also, the process economics and
product pricing must include the benefits (or debits) of pollution
prevention.
We are currently conducting research on scale-up aspects for eliminating
hazardous solvents from the manufacture of Pharmaceuticals. We are
primarily focusing on using water as the substitute solvent for chlorinated
hydrocarbons.
Developing environmental cost accounting for chemical manufacturers
and petroleum refiners on Principal Investigator of National Science
Foundation study.
Information exchange. Access to interested companies in Houston area.
I teach and conduct research in the area of environmental accounting. I
teach in the core course for the University of Washington's
Environmental Management Program and offer an MBA elective in
environmental accounting.
Active Participant
Academic Curriculum Development
Directory - Spring 1996
Page 11
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Participant & Contact Information
Experience & Capabilities
Spccht, Linda *
Associate Professor
Trinity University
Dcpt. of Business Administration
715 Stadium Drive
San Antonio, TX 78212
Ph.: (210) 736-7348
Fax: (210) 736-8134
Stinson, Christopher A. *
Assistant Professor
University of Texas
Department of Accounting (CBA
4M.202)
College of Business Administration
Austin, TX 78712-1172
Ph.: (512) 471-5318
Fax: (512) 471-3904
Stone, Donald E. *
Associate Professor
University of Massachusetts at Amherst
School of Management
Accounting 351-SOM
Amherst, MA 01003-4915
Ph.: (413) 545-5645
Fax: (413) 545-3858
Sullivan, William G. *
Professor of Engineering
Virginia Polytechnic Institute and State
University
302 Whittemore Hall
Blacksburg, VA 24061-0118
Ph.: (703) 231-6659
Fax: (703) 231-3322
Tarr, Joel
History
Carnegie Mellon University
CMU, Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2609
Fax: (412) 268-1019
Internet: jtOSH- @ andrew.cmu.edu
I have been involved primarily with issues relating to auditing and
environmental liability disclosure. For example: Specht, "The Auditor,
SAS54 and Environmental Violations," "Journal of Accounting,"
December 1992, pp. 67-72. I am currently teaching a seminar for the
AICPA, titled, "The Auditor and the Environment: Think Globally, Act
Locally."
I can provide an outlet for the dissemination of information and materials
through my involvement in continuing education for CPAs; and can
provide a perspective on disclosure issues through my national and
international involvement in this area.
I research how companies make environmental cost accounting decisions.
I teach a course in environmental accounting.
I can provide advice, teaching, and copies of research papers.
I research, write, develop course teaching materials, and teach in the
areas of environmental accounting. My most recent effort is a working
paper, "Management Accounting and Sustainable Development."
I am interested in sharing information. I am particularly interested in
getting case-materials on environmental management accounting and
capital budgeting applications. I am also willing to assist others in the
development of such materials;
I teach engineering economy to most sophomores in our College of
Engineering, and I use a "green design/engineering" theme to make the
principles appealing and understandable to the students. Environmental
cost accounting is a key ingredient of my lectures that deal with
environmentally-conscious design.
I use multiattribute decision analysis in the classroom as well as in
companies to which we provide services. It has proven to be a highly
effective way of simultaneously grappling with design considerations
(including environmental factors) that,cannot be readily reduced to
dollars and cents.
Courses center on critical issues in American Environmental History.
Discussion of urban and industrial metabolism over time; how wastes
were generated and then disposed of. Discuss technological and policy
options, and the evolution of pollution control legislation.
* Active Participant
Academic Curriculum Development
Page 12
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Thomas, Janet M.
Associate Professor of Economics
Bentley College
Adamian Graduate Center 171
175 Forest Street
Waltham, MA 02154-4705
Ph.: (617) 891-2053
Fax: (617);891-2819
Thomsen, Torbin
Professor
State University of California at Fresno
P.O. Box 11435
San Bernadino, CA 92423-1435
Ph.: (209) 278-4990
Fax: (209) 278-4911
Todd, Rebecca *
Professor
New York University
Accounting, Room 424 Tisch Hall
40 W. 4th Street
New York, NY 10012
Ph.: (212) 998-0028
Fax: (212) 995-4004 .
Townsend, John S. *
Director, EST
New Mexico State University - Carlsbad
1500 University Drive
Carlsbad, NM 88220
Ph.: (505) 885-8831
Fax:(505)885-4951
Warner, Langdon
Associate Professor
University of South Carolina
Institute of Public Affairs
Columbia, SC,29208 :
Ph.: (803) 777-4575
White, Mark A. *
Assistant Professor of Commerce
University of Virginia
Mclntire School of Commerce
Charlottesville, VA 22903
Ph.: (804) 924-7365
Fax: (804) 924-7074
Internet: mwhite@virginia.edu
Willits, Stephen D., Ph.D., CPA *
Associate Professor
Bucknell University
Department of Management
Lewisburg, PA 17837
Ph.: (717) 524-3166
Fax: (717) 524-1338
Currently conducting research for the World Resources Institute Study of
Environmental Accounting Practices.
I teach environmental science as well as preparing proposals, budgets, etc.
OSHA 40 hour training program onsite training in RR tank car and tank
truck emergency response. Our courses can be provided in a bilingual
(Spanish and English) format.
I teach environmental financial management and conduct research on the
impact of environmental issues on financial decision-making.
I can provide technical assistance on capital budgeting and valuation
assignments involving environmental issues. I have experience presenting
environmental/business issues to academic, practitioner and community
audiences.
I am conducting research that deals with Environmental Management
Systems and the role accountants should play in their development and
implementation.
Assistance with environmental accounting problems.
; Active Participant
Academic Curriculum Development
Directory - Spring 1996
Page 13
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* Active Participant
Page 14
Academic Curriculum Development
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN ACADEMIC RESEARCH
Participant & Contact Information
Adams, Roger *
Head of Technical Research
Chartered Association of Certified
Accountants (ACCA)
29 Lincoln's Inn Helds
London WC2A SEE, ENGLAND
Ph.: 44 (0)171 396 5971
Fax: 44 (0)171 396 85891
Internet: roger.adams@acca.co.uk
Aldrich, James, Major *
Assistant Professor
U.S. Air Force - Institute of
Technology/ENV
2950 P Street, Building 640
Wright-Patterson AFB, OH 45433-7765
Ph.: (513) 255-2998
Fax: (513) 476-7302
Allen, David *
Professor
UCLA
5531 Boelter Hall
Los Angeles, CA 90024-1592
Ph.: (310) 206-0300
Fax: (310) 206-4107
Amarcus, Alfred *
Professor
University of Minnesota
Carlson School - Strategic Management
845 Management Economics Building
Minneapolis, MN 55455
Ph.: (612) 624-2812
Fax: (612) 625-2873
Antonio, Jr., Emilio T., Ph.D.
Assistant Dean, School of Economics
Center for Research and
Communication
Pearl Drive
Ortigas Complex
Pasig, Metro Manila, PHILIPPINES
Ph.: 631-0935 to 40/632-7968
Fax: 633-6746/631-2174
Bakshani, Nandkumar *
Research Fellow
UCLA
5531 Boelter Hall
405 Hilgard
Los Angeles, CA 90024
Ph.: (310) 825-6303
Fax: (310) 206-4107
Experience & Capabilities
My organization provides funds for academic research into environmental
cost accounting and performance measurement issues.
We have published a series of studies dealing with environmental
accounting and reporting issues.
I teach Pollution Prevention Economics, have graduate students involved
in "economic" research, my thesis dealt with long term liability estimates
of environmental costs, and I'm writing a book for McGraw Hill with
working title, "The Business of Pollution Prevention."
Depending upon the user, we are continually looking for research topics
for our graduate students.
I teach total cost accounting methods to engineering students and in
pollution prevention short courses.
I teach and lecture in the area. I also do consulting.
I can help others develop and implement programs in these organizations.
I have been developing P2 design problems for undergraduate engineers
at UCLA.
The tools we can most effectively provide are process
development/modification avoidance/substitution of raw materials. Life
cycle analysis and cost analysis of designing new or retrofitting old
manufacturing units to include P2.
Active Participant
Academic Research
Directory - Spring 1996
Page 15
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Participant & Contact Information
Experience & Capabilities
Barnes, Phil
Technical Consultant
University of South Carolina
Small Business Development Center
College of Business
Columbia, SC 29208
Ph.: (803) 777^ 118
Fax: (803) 777-4403
Bcloff, Beth *
Director, Institute for Corporate
Environmental Management
University of Houston - College of
Business Administration
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4818
Internet: beloff@cedl.cba.uh
Bennett, Martin *
Senior Lecturer
Wolverhampton Business School
University of Wolverhampton
Compton Road West
Wolverhampton WV3 9DX, UNITED
KINGDOM
Ph.: 44-1902-323620
Fax: 44-1902-323755
Bennett, Robert
Management Accounting Professor
Northern Illinois University
Accountancy
DeKalb, IL60115
Ph.: (815) 753-6213
Fax: (815) 753-8515
Biernia, Thomas J., MBA, Ph.D.
Associate Professor
Illinois State University
Department of Health Sciences
103 Moulton Hall
Normal, IL 61761-6901
Ph.: (309) 438-8329
Fax: (309) 438-2450
I am currently developing a pollution prevention program for the SC
SBDC. I am currently working with companies on environmental cost
and waste (hazardous and nonhazardous) reduction.
The SC SBDC provides various services to businesses throughout SC.
Business consulting, technical assistance, seminars. Areas of expertise are
financial and accounting, business loans, environmental counseling,
government procurement, energy management, computerization,
marketing, advertising, etc.
ICEM is currently engaged in environmental accounting research, funded
by NSF, Gulf Coast Hazardous Substance Research Center, EPA and
MEB, to develop an environmental accounting framework for use within
the chemical and refining industries. The team includes Beth Beloff,
David Shield, and Miriam Heller. This is being developed through an
environmental accounting benchmarking study with seven companies on
both sides of the US-Mexican border in the chemical and refining
industries. Partners are the Business Council for Sustainable
Development-Gulf of Mexico, Pilko & Associates, and Monterrey Tech.
The ICEM environmental accounting team contributed to the case
studies with WRI and published "Green Ledgers," and has designed a
workshop on Cost Accounting for the Environmental Manager, to be
presented in the near future.
ICEM provides conferences/seminars, workshops, roundtable discussions
for industry; benchmarking and case study development; curriculum
development; and applied research on environmental cost accounting.
I am researching into and publishing on environmental accounting and
performance measurement, and designing and delivering educational
programs based on this research.
* Active Participant
Academic Research
Page 16
Directory - Spring 1996
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T?aTt\c\paTit & Contact Information
Experience & Capabilities
Boer, Germain *
Professor of Accounting
Vanderbilt University
Owen Graduate School of Management
401 21st Avenue South
Nashville, TN 37203
Ph.: (615) 322-2059
Fax: (615) 343-7177
Brown, Victor H., CPA
Professor of Accounting
George Mason University
Dept. of Accounting, Business Legal
Studies
4400 University Drive, MSN IGI,
Robinson B441
Fairfax, VA 22030 ' :
Ph.: (703) 993-1763
Fax: (703) 993-1809
Cha, Gun-Ho *
Professor
Hankuk Aviation University
Department of Business Administration
200-1, Hwajun-Dong
Koyang-City, Kyungki-Do, Seoul,
KOREA 411-791
Ph.: +82-2-300-0092
Fax: +82-2-307-5769
Chalos, Peter *
Professor of Accounting
University of Illinois at Chicago
2323 University Hall
601 South Morgan Street
Chicago, IL 60607
Ph.: (312) 996-2869
Fax: (312)996-4520
Chandra, Dundee Navin
Concurrent Engineering
Carnegie Mellon University
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-7019
Fax: (412) 268-3757
Internet: DCHANDRA @
CS.CMU.EDU
Chess, Caron *
Director
Center for Environmental
Communication
Rutgers University/Cook College
P.O. Box 231
New Brunswick, NJ 08903
Ph.: (908) 932-8795
Fax: (908) 932-7815
Cost analysis of total systems
I teach a course "Green Strategies in the Korean Business." I am also
developing a new management accounting methods for the electronics
industry.
Our department is providing the environmental auditing services and the
environmental consultancies to the Korean firms.
Currently developing product disassembly guideline software to aid in
product design for the environment. Co-teach undergraduate project
courses which in recent years have included product pollution prevention
projects.
Research on pollution prevention and the organizational factors that
influence them.
We are conducting research to explore ways in which internal factors (i.e.,
cost accounting, role of senior managers, relationship of regulatory
managers to production, etc.) influence development of PP programs.
Active Participant
Academic Research
Directory - Spring 1996
Page 17
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Participant & Contact Information
Clnrk, Janet I. *
Technological Transfer Specialist
University of Massachusetts Lowell
Toxics Use Reduction Institute
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
Dndhich, Pradeep *
Fellow
Tata Energy Research Institute
Darbarl Seth Block
Habitat Place, Lodi Road
New Delhi 10003, INDIA
Ph.: 91-11-4622246
Fax:91-11-4621770
Internet: mailbox@teri.ernet.in
Darnall, Nicole *
Research Assistant
University of Texas at Arlington
Department of Economics
P.O. Box 19479
Arlington, TX 76019 .
Ph.: (817) 273-8221
Fax: (817) 273-3145
Douglas, Patricia P.
Professor of Accounting and Finance
University of Montana
Post Office Box 189
Lolo, MT 59847
Ph.: (406) 243-5022 (Work), (406) 273-
2325 (H), (406) 243-4831 (School)
Fax: (406) 243-2086 (School)
Duchin, Faye
Director
Institute for Economic Analysis
New York University
269 Mercer Street
New York, NY 10003
Ph.: (212) 998-7485
Fax: (212) 995-4165
Eagan, Patrick D. *
Program Director
University of Wisconsin - Madison
College of Engineering
432 N. Lake Street
Madison, WI 53706
Ph.: (608) 263-7429
Fax: (608) 263-3160
Experience & Capabilities
Supply information to trainers and technical assistance providers.
I prepare feasibility studies for energy and environment related projects
mainly for the industry. I also calculate incremental cost and carbon
abatement costs for energy efficiency projects.
Tata Energy Research Institute offers services in — energy policy;
environment — cleaner technologies, impact assessments, and policy;
energy technologies — industrial, renewable, cogeneration, etc.;
biotechnology and forestry — tissue culture, biodiversity, etc.
I am researching and developing a set of integrative economic models
that incorporate environmental issues into the organizational decision
framework, with a specific emphasis on the manufacturing function.
Applicability of cost-benefit analysis in ECM, information sharing,
applicability of total cost assessment for ECM, and copies of our project
proposal.
I am looking for a site to conduct some environmental costing work.
Research, Training, Education to Professionals
* Active Participant
Academic Research
Page 18
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Ehrenfeld, John R.
Director, Technology, Environment &
Business Program
Massachusetts Institute of Technology
Room E4D-241 MIT
Cambridge, MA 02139
Ph.: (617) 253-1694 '
Fax: (617) 253-7140
Englehardt, James D., Ph.D. *
Assistant Professor
University of Miami
Department of Civil and Arch.
Engineering
P.O. Box 248294
Coral Gables, FL 33124-0630
Ph.: (305) 284-5557
Fax: (305) 284-3492
Internet:
jengleha@umiami.ir.miami.edu
Epstein, Marc J. *
Visiting Professor
Stanford University
Graduate School of Business
Stanford, CA 94305-5015
Ph.: (415) 725-8179
Fax: (415) 725-7979
Estes, Ralph *
Professor of Accounting
American University
1735 S Street, N.W.
Washington, DC 20009
Ph.: (202) 265-6442
Fax: (202) 797-0606
I am studying how businesses are using life cycle analysis and related
frameworks such as full cost accounting.
Farag, Ihab H.
Professor of Chemical Engineering
University of New Hampshire
Chemical Engineering Department
Kingsbury Hall, Room 255
Durham, NH 03824-3591
Ph.: (603) 862-2313
Fax: (603) 862-3747
Farrow, Scott *
Senior Economist
Dames & Moore
644 Linn Street, Suite 501
Cincinnati, OH 45206
Ph.: (513) 651-3440
Fax: (513) 651-3452
Developing benefit-risk analysis methods for pollution prevention
evaluation. Author of chapters of American Society of Civil Engineers
forthcoming monograph on P2 covering Risk Analysis and Economic
Analysis.
I am interested in cooperative research and publication. UM also has the
only full scale electron accelerator being operated for destruction
(detoxification) of toxic organics in water and waste.
Active in the inclusion of social and environmental measurements in
management decisions for over 20 years. Includes the cost accounting
and capital budgeting decisions, the performance evaluation decisions and
the external reporting decisions. Present project - Institute of
Management Accountants on identification, measurement, reporting
monitoring and management of environmental impacts.
Environmental measurement and management accounting
I have previously developed and continue to refine accounting models to
incorporate environmental costs and other externalities, for use by
business/organizational management and for external reporting. I also
track the work of others, particularly the actual reporting efforts by large
corporations. These are being assembled into a book "Best Practices in
Stakeholder Accountability" (tentative title).
Provide analysis and consultation on estimating environmental costs and
other externalities, and assist in developing reporting formats. I am a
professor of accounting at the American University, resident scholar with
The Center for Advancement of Public Policy, and author of "Corporate
Social Accounting" (Wiley, 1976) among others.
Integrating economics with compliance services.
Economics, cost allocation, "compliance plus" services.
Active Participant
Academic Research
Directory - Spring 1996
Page 19
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Participant & Contact Information
Gardner, Mark L. *
Accounting Instructor
University of Wyoming
College of Business, Room 202
Box 3275
Laramie, WY 82071-3275
Ph.: (307) 766-2048
Fax: (307) 766-4028
Internet: mgardner@uwyo.edu
Geadelmann, Pat
Director, Government Relations
University of Northern Iowa
Giichrist, Room 242
1222 West 27th Street
Cedar Falls, IA 50614
Ph.: (319) 273-6144
Fax: (319) 273-6494
Gray, R. II. *
Professor
Centre for Social & Environmental
Accounting Research
Department of Accountancy &
Business Finance
University of Dundee
Dundee, SCOTLAND DD1 4HN,
United Kingdom
Ph.: 44(0) 1382 344789
Fax: 44(0) 1382 224419
Internet: r.h.gray@dundee.ac.uk
Grinnell, D. Jacque *
Professor of Accounting
University of Vermont
School of Business Administration
306 Kalkin Hall
Burlington, VT 05405
Ph.: (802) 656-8270
Fax: (802) 656-8279
Internet:
grinnell@bsadpo.emba.uvm.edu
Hawkins, Ennis *
Professor — Accounting
Sam Houston State University
Department of Accounting
Huntsville, TX 77341
Ph.: (409) 294-1127
Fax: (409) 294-3612
Internet: aac_emh@sbsu.edu
Experience & Capabilities
I teach cost accounting at the undergraduate and MBA levels. My Ph.D.
dissertation is in environmental accounting, and I hope to offer an
environmental accounting course in the near future.
I have been teaching and researching social and environmental accounting
for nearly 20 years and have published over 100 books and articles in the
area. Current focus is: (i) disclosure and accountability; and (ii) the eco-
justice and eco-efflciency elements of sustainability.
The Centre for Social & Environmental Accounting Research (CSEAR)
publishes a newsletter, has a small library, organizes an annual Research
Summer School, undertakes research, and networks with its members in
22 countries.
I am involved in curriculum development and teaching in the areas of
accounting for the environment and business and the environment.
I am interested in sharing information especially as it relates to
environmental cost accounting issues and capital budgeting.
I teach cost accounting, and conduct research and do consulting in the
area of environmental cost accounting.
Active Participant
Academic Research
Page 20
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Heller, Miriam *
Asst. Professor of Industrial
Engineering
University of Houston
Department of Industrial Engineering
4800 Calhoun Rd.
Houston, TX 77204-4812
Ph.: (713) 743-4193
Fax: (713) 743-4190
Internet: heller@jetson.uh.edu
WEI team member and co-author on DuPont and Amoco case studies of
accounting practices. Funded research in knowledge architectures and
computer implementations to facilitate private sector environmental
decision-making and financial analysis methods to support the decisions.
Developed Activity-Based Environmental Cost Analysis System, in pilot
phase at Fortune 100 company. Funded research in Multicriteria
Decision Analysis Techniques for Pollution Prevention Technology •
Selection that include the environmental cost dimension. One application
is MEMFES: Membranes for Electroplating and Metal Finishing Expert
System for Maximizing material recovery. Introduced Environmental
Cost Accounting material in Graduate Engineering Course: Industrial
Technology. Interested in information exchange on environmental cost
accounting techniques, issues, and automated analysis techniques.
Henrickson, Chris
Professor of Civil and Environmental
Engineering
Carnegie Mellon University
Civil and Environmental Engineering
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Internet: cth+ @ andrew.cmu.edu
Henry, Mark S. *
Professor
Clemson University
Barre 221
Clemson, SC 29634-0355
Ph.: (803) 656-3374
Fax: (803) 656-5776
Hicks, Linda Ashman
Associate Director
UCLA
Pollution Prevention Education and
Research Center
7440 Boelter Hall
Los Angeles, CA 90024
Ph.:(310)206-2098
Fax:(310)206-3906
Internet:
LINDAH@CALVIN.EA.UCLA.EDU
Hughes, Susan Boedeker *
Assistant Professor of Accounting
Butler University
College of Business Administration
4600 Sunset Avenue
Indianapolis, IN 46208
Ph.: (317) 283-9843
Fax: (317) 283-9455
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal
solid waste recycling and disposal.
Course outlines. Executive education programs.'
I teach economic accounting in several courses and use interindustry
analyses in some research efforts.
Input-output models and accounts cost/benefit analysis.
I design curriculum on environmental issues for our MBA business
research class. Active in conducting research on external and internal
environmental cost accounting and reporting.
Basics of Management (cost accounting); Economics Analysis;
Introduction to Risk Analysis; and Curriculum Development, Executive
Education.
Active Participant
Academic Research
Directory - Spring 1996
Page 21
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Participant & Contact Information
James, Peter *
Assistant Director of Research
Ashridgc Management College
Bcrkhamsted
Hertfordshire HP4 INS, UNITED
KINGDOM
Ph.: 44-1442-841173
Fax: 44-1442-841181
Jaworowski, Mark"
Senior Research Scientist
Product Development and
Manufacturing
United Technologies Research Center
MS 129-70
411 Silver Lane
East Hartford, CT 06108
Ph.: (203) 727-7469
Fax: (203) 727-7669
Internet: jaworomr@utrc.utc.com
Johnson, Sharon
Assistant Professor
Worcester Polytechnic Institute
Department of Management
100 Institute Road
Worcester, MA 01609
Ph.: (508) 831-5183
Fax: (508) 831-5720
Karpoff, Jonathan M. *
Professor of Finance
University of Washington
Dept. of Finance & Business
Economics (DJ-10)
Seattle, WA 98195
Ph.: (206) 685-4954
Fax: (206) 685-9392
Klnmmer, Thomas
Professor
University of North Texas
P.O. Box 13677
Denton, TX 76203-3677
Ph.: (817) 565-3099
Fax: (817) 565-3803
Experience'& Capabilities
Researching, consulting, publishing, and teaching on environmental
management for several years, in particular on the implications of
environment for business strategy, and environment-related performance
measurement and accounting.
Information about current trends in environmental accounting in Europe
and their relationship to North America.
I teach capital budgeting in the University of Washington Environmental
Management Program for MBA students. I am co-editor of a
forthcoming textbook on environmental management for business
students which will include sections on accounting and financial
applications.
The faculty for the Environmental Management Program have
implemented a three-quarter sequenced course on environmental
management for business students. I can share materials on the
economics and-finance components of the curriculum.
My background is in accounting. I've conducted extensive surveying on
capital investment. Just completed a guide summarizing my research in
the area of capital investment research. Interested in learning more
about the accounting and capital budgeting process and where P2 fits into
that process. Interested in what others are doing.
* Active Participant
Academic Research
Page 22
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Kleindorfer, Paul *
Professor/Co-Director of Risk Center
The Wharton School of the University
of Pennsylvania
1300 Steinberg Hall-Dietrich Hall
Philadelphia, PA 19104-6366
Ph.: (215) 898-5830
Fax: (215) 573-2130 ;
Internet:
KLEINDORFER@WHARTON.UPE
NN.EDU
Lange, Glenn-Marie *
Senior Research Scientist
New York University
Institute for Economic Analysis
269 Mercer Street, Room 206
New York, NY 10003
Ph.: (212) 998-7486
Fax: (212) 995-4165
Internet: Iange@is2.nyu.edu
Lave, Lester *
Economics
Carnegie Mellon University
GSIA 254C
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-8837
Fax: (412) 268-6837
Internet: 1101+@ andrew.cmu.edu
Lawrence, Carol *
Assistant Professor
University of Missouri - Columbia
312 Middlebush Hall
Columbia, MO 65211, . .
Ph.: (314) 882-2474 .
Fax: (314) 882-0365
Lordan, John J.
Vice President, Business Affairs
Johns Hopkins University
230 Garland Hall - 3400 N. Charles St.
Baltimore, MD 21218
Ph.: (410) 516-7253
Fax: (410) 516-5448
Luthy, Richard G. *
Department Head
Carnegie Mellon University
Department of Civil Engineering
5000 Forbes Avenue
Pittsburgh, PA 15213
Ph.: (412) 268-2941
Fax: (412) 268-7813
I am working with industry representatives through the Wharton Forum
on environmental strategy to develop performance metrics for EH&S
performance.
Research and education are the basic products of my organization.
The Wharton Center for Risk Management and Decision Processes,
which I co-Direct has a full research agenda on the following initiatives:
1. Benchmarking performance metrics in the environmental area.
2. Industry - Insurance cooperation to define useful risk management
practices and services.
I am constructing environmental accounts for national economies in Asia
and Africa. I am developing a critical review of various environmental
accounting practices — lifecycle analysis, full-cost accounting, etc. — as a
tool for evaluating industrial ecology initiatives and for teaching courses in
this area.
The institute provides technical assistance in developing national-level
resource accounting and using accounts for policy analysis.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal
solid waste recycling and disposal, social evaluation of product packaging.
Teach courses which include material on tradeable pollution permits,
understanding regulatory strategies, and environmental policy.
Course outlines, executive education programs, guest speakers, computer
software.
I have a grant from the National Science Foundation for a field study of
environmental costing, risk assessment, and concurrent engineering for
environmentally conscious manufacturing.
Field research skills, conceptual model of legacy costing, risk assessment
using traditional probabilistic methods as well as fuzzy set theory, and
cost/risk/benefit analysis.
I help direct research at Carnegie-Mellon on product design for the
environment with emphasis on consumer durables such as computers,
electronics and automotive. We are studying design, material flows, and
regulatory issues related to design for recycle.
Research reports; Industrial affiliations; Students
Active Participant
Academic Research
Directory - Spring 1996
Page 23
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Participant & Contact Information
Lyke, Audrey
Economist
3516 Hopkins Drive
Wilmington, DE 19808
Ph.: (302) 999-1542
Fax:NA
McMichael, Fran
Carnegie1 Mellon University
Civil and Environmental Engineering
Schenlcy Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Interact: fm2a @ andrew.cmu.edu
Winter, Frank C, CPA
VP and CFO
Samford University
School of Bus. - Acctg. Chair. & Prof.
Birmingham, AL 35229
Ph.: (205) 9854540 (H), (205) 870-
2546 (School)
Fax: (205) 870-2464 (F-School)
Ottinger, Richard L. *
Professor of Law & Co-Director
Pace University Center for
Environmental Legal Studies
78 North Broadway
White Plains, NY 10603
Ph.: (914) 422-4324
Fax: (914) 422-4180
Peter, James *
Professor
Ashridge Management Research Group
Ashridge Management College
Bcakhamsted, Herts HP4 INS,
ENGLAND
Ph.: 010 44 442 841173
Fax: 010 42 442 841181
Quarles, Ross'
Associate Professor of Accounting
Sam Houston State University
College of Business Administration
P.O. Box 2056
Huntsville, TX 77341
Ph.: (409) 294-1846
Fax: (409) 294-3612
Internet: aac_nrq@shsu.edu
Experience & Capabilities
I develop valuation methods for assigning monetary values to changes in
environmental quality. I am an environmental and natural resource
economist.
Identify data requirements for environmental valuation; Relate data to
values through travel cost and contingent valuation models; and Identify
the (many) statistical and theoretical limitations of values so attained.
Director of Carnegie Melton's Center for Solid Waste Management.
Current research and teaching centers on solid waste management,
particularly battery recycling and waste management.
We do research on environmental externalities and their incorporation
into utility planning and resource acquisition! We have also assisted the
World Bank and several countries in utilizing externality valuations for '
including environmental costs in their systems of national accounts. We
have published several papers on pollution taxes and are advancing a1
proposal to fund a study of adoption of a carbon tax and other pollution
taxes in New York State with offsets to alleviate economic burdens.-
We can furnish published papers as described above and our book, ' •
Environmental Costs of Electricity (Oceana 1990) and give'advice on the
above subjects of our work.
I teach environmental cost accounting and conduct research in
environmental life cycle costing, environmental auditing, and
environmental costing for management decision making.
* Active Participant
Academic Research
Page 24
Directory - Spring 1996
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Vavtvapawt & Contact Information
Experience & Capabilities
Rands, Gordon
Assistant Professor
Pennsylvania State University
Small College of Business
Administration
University Park, PA 16802
Ph.: (814) 863-0430 .
Fax: (814) 863-7261
Reimers, Richard F. *
Owner/President
Environmental Intelligence
21046 Champlain
Lake Forest, CA 92630
Ph.: (714) 830-7158
Fax: (714) 855-0213
Rosenthal, Isadore (Irv), Ph.D. *
Senior Research Fellow
University of Pennsylvania
1332 Steinberg • Dietrich Hall
Wharton School
Philadelphia, PA 19104-6366 . :
Ph.: (215) 898-9660
Fax: (215) 898-3664
Savage, Michael D.
Headmaster
The Small School ,
7320 North Vancouver
Portland, OR 97217-1550
Sawhney, Rudy *
Assistant Professor
University of Tennessee
153 Alumni Memorial Building
Knoxville, TN 37996-1506
Ph.: (615) 974-3333
Fax: (615) 974-0588
Internet: sawhney@utkvx.utk.edu
I teach courses in business and society, and in business and the natural
environment. I try to educate students about how the functional areas of
business such as accounting can contribute to improvements in corporate
environmental management.
Educational programs, industry executive education. At the present time
no accounting faculty at Penn State have a particular interest in
accounting/capital budgeting and the environment, however.
>. -
I have developed purchase versus lease spreadsheets to evaluate income
and cash flows and to determine net present value of capital investments.
For project management, I have developed budget cost accounting
systems to track project costs and profits.
Environmental Intelligence is a market research firm in the environmental
industry. I conduct market surveys from potential customers to evaluate
customer buying patterns, competitive analysis, product/service
distribution networks and market demand. The firm collects and analyzes
"real-time" market data so that companies developing a new product or
service can formulate a marketing strategy.
I am doing research on using full-internalized environmental costs to
improve decision processes for low probability-high consequence event.
Decision Processes and Risk Management
I am developing new cost methodology to evaluate environmental projects
utilizing tools such as activity-based costing, simulation, and others. In
particular, I am conducting in-depth studies of printed wiring boards,
painting processes, and the cost aspects and life cycles of green
automobiles. In addition, I am interested in correlating environmental
costs with production costs and improvements in time, quality, and
production.
Academic: 1) short courses, 2) full scoped courses, 3) research, 4)
technical assistance.
Development of new costing methodology.
Implementation of methodology at several industrial organizations that
has complied with environmentally friendly processes.
* Active Participant
Academic Research
Directory - Spring 1996
Page 25
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Participant & Contact Information
Schaltcggcr, Stefan, Ph.D. *
Assistant Professor
Institut fur Betriebswirtschaft (1BW)
\VfrtschaftswissenschaftlichesZentrum
(WWZ)
Universitat Basel
Pctcrsgrabcn 51 Basel,
SWITZERLAND CH-4051
Ph.: (+41 61) 267-3221
Fax: (+41 61) 261-3053
Shaw, Henry, Ph.D. *
Professor
New Jersey Institute of Technology
Department of Chemical Engineering,
Chemistry, and Environmental Science
138 Warren Street
Newark, NJ 07102
Ph.: (201) 596-2938
Fax: (201) 802-1946
Shields, David *
Associate Professor of Accounting
University of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4831
Fax: (713) 743-4828
Sodcrstrom, Naomi *
Assistant Professor
University of Washington
Accounting Department DJ-10
Seattle, WA 98195
Ph.: (206) 685-1955
Fax: (206) 685-9392
Internet: OSPREY @
U.WASHINGTON.EDU
Spccht, Linda *
Associate Professor
Trinity University
Dept. of Business Administration
715 Stadium Drive
San Antonio, TX 78212
Ph.: (210) 736-7348
Fax: (210) 736-8134
Stewart, Stephanie R. *
Consultant
1143 Garden Street, #2
Hoboken, NJ 07031
Ph.: (201) 792-7470
Fax: (201) 792-7470
Experience & Capabilities
I am doing research on: (a) Full-Cost Accounting (project with a firm of
the chemical industry); (b) Environmental Accounting (framework,
overview, categorization, etc.); (c) Integration of Full-Cost-Accounting
with ecological accounting, life-cycle analysis, ecobalancing,
eco-controlling, etc. - -
University research and teaching, interested in implementing and further
developing methods of environmental accounting (open for cooperation
with industry for research purposes).
I teach the chemical engineering capstone course "Process and Plant
Design." In this course, we have been incorporating design requirements
that emphasize pollution prevention. Also, the process economics and
product pricing must include the benefits (or debits) of pollution
prevention.
We are currently conducting research on scale-up aspects for eliminating
hazardous solvents from the manufacture of Pharmaceuticals. We are
primarily focusing on using water as the substitute solvent for chlorinated
hydrocarbons.
Developing environmental cost accounting for chemical manufacturers
and petroleum refiners on Principal Investigator of National Science
Foundation study.
Information exchange. Access to interested companies in Houston area.
I teach and conduct research in the area of environmental accounting. I
teach in the core course for the University of Washington's
Environmental Management Program and offer an MBA elective in
environmental accounting.
I have been involved primarily with issues relating to auditing and
environmental liability disclosure. For example: Specht, "The Auditor,
SAS54 and Environmental Violations," "Journal of Accounting,"
December 1992, pp. 67-72. I am currently teaching a seminar for the
AICPA, titled, "The Auditor and the Environment: Think Globally, Act
Locally."
I can provide an outlet for the dissemination of information and materials
through my involvement in continuing education for CPAs; and can
provide a perspective on disclosure issues through my national and
international involvement in this area.
I have conducted research on environmental performance measurement
as practiced by multinational corporations.
* Active Participant
Academic Research
Page 26
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Stinson, Christopher A. *
Assistant Professor
University of Texas
Department of Accounting (CBA
4M.202)
College of Business Administration
Austin, TX 78712-1172
Ph.: (512) 471-5318
Fax: (512) 471-3904
Stone, Donald E. *
Associate Professor
University of Massachusetts at Amherst
School of Management
Accounting 351-SOM
Amherst, MA 01003-4915
Ph.: (413) 545-5645
Fax: (413) 545-3858
Tanner, Margaret M., CPA, Ph.D. *
Assistant Professor, Accounting
University of Northern Iowa
College of Business Administration
Cedar Falls, IA 50614-0127
Ph.: (319) 273-2957
Internet: TANNER @ uni.edu
I research how companies make environmental cost accounting decisions.
I teach a course in environmental accounting.
I can provide advice, teaching, and copies of research papers.
Thomas, Janet M.
Associate Professor of Economics
Bentley College
Adamian Graduate Center 171
175 Forest Street
Waltham, MA 02154-4705
Ph.: (617) 891-2053
Fax: (617) 891-2819
Thomsen, Torbin
Professor
State University of California at Fresno
P.O. Box 11435
San Bernadino, CA 92423-1435
Ph.: (209) 278-4990
Fax: (209) 278-4911
Todd, Rebecca *
Professor
New York University
Accounting, Room 424 Tisch Hall
40 W. 4th Street
New York, NY 10012
Ph.: (212) 998-0028
Fax: (212) 995-4004
I research, write, develop course teaching materials, and teach in the
areas of environmental accounting. My most recent effort is a working
paper, "Management Accounting and Sustainable Development."
I am interested in sharing information.. I am particularly interested in
getting case-materials on environmental management accounting and
capital budgeting applications. I am also willing to assist others in the
development of such materials.
I am interested in conducting research, both applied and academic,
involving the broad area of environmental accounting, including capital
budgeting and cost accounting. I have the ability to help in the design
and implementation of research into areas of interest in environmental
accounting. I can also help to document and inform interested groups
about the efforts of others in these areas.
I am currently interested in the accountants' role in achieving company
goals with respect to the environment. I would like to see the accounting
profession more involved in helping to solve these difficult problems.
One contribution I can make in this area is to document accounting
efforts to measure and monitor environmental costs within an
organization.
Currently conducting research for the World Resources Institute Study of
Environmental Accounting Practices.
Active Participant
Academic Research
Directory - Spring 1996
Page 27
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Participant & Contact Information
Experience & Capabilities
vnn Veldhuizen, Arinn '
Erasmus University Rotterdam
Jaffa 58B; 3061 JK Rotterdam
NETHERLANDS
Ph.:011-31-10-4531231
Van Berkel, Rene C.W.M."
Head, Department of Product &
Process Studies
University of Amsterdam
IVAM Environmental Research
P.O. Box 18180
Amsterdam, NETHERLANDS
1001ZB
Ph.: (31) 20-525-5918
Fax: (31) 20-525-5850
Wagner, Bernd *
Professor
University of Augsburg
ZWW, Germany
D-86135 Augsburg, GERMANY
Ph.: 0049-821-598 4024
Internet: b.wagner@ksm.uni-
augsburg.de
Warner, Langdon
Associate Professor
University of South Carolina
Institute of Public Affairs
Columbia, SC 29208
Ph.: (803) 777-4575
Watts, Daniel J.'
Executive Director
New Jersey Institute of Technology
Hazardous Substance Mgmt. Res.
Center
323 Martin Luther King Drive
Newark, NJ 07102
Ph.: (201) 596-3465
Fax: (201) 802-1946
White, Mark A.'
Assistant Professor of Commerce
University of Virginia
Mclntire School of Commerce
Chartottcsville, VA 22903
Ph.: (804) 924-7365
Fax: (804) 924-7074
Internet: mwhite@virginia.edu
I am performing four case studies to show the financial impact of
waterbased cleaning. Furthermore I am involved in developing pollution
prevention based policies.
Financial analysis of the effects of pollution prevention; environmental
impact assessment; and development of environmental policy based on
pollution prevention.
Currently, I work on a total cost assessment project. The goal of this
project is to demonstrate the benefits of switching to waterbased cleaning
instead of chlorinated cleaning. I perform this project for the Toxics Use
Reduction Institute at the University of Massachusetts. The final report
is due on September 30, 1994.
As part of cleaner production (or PP) assessment training I use TCA
principles to teach the economics of cleaner production.
Research, technical assistance and training for the implementation of
process & product oriented pollution prevention practices in small and
medium sized enterprises.
I do research, in-company project work, and university teaching on the
subject.
Practical experience in material and energy flow accounting (internal
environmental costs).
I direct a research program focussed on technical and managerial tools
necessary for identification and implementation of pollution prevention
practices in industry.
Broad-based industrially relevant research program. A school of
industrial management eager and enthusiastic about management
research, teaching, and continuing education in this area.
I teach environmental financial management and conduct research on the
impact of environmental issues on financial decision-making.
I can provide technical assistance on capital budgeting and valuation
assignments involving environmental issues. I have experience presenting
environmental/business issues to academic, practitioner and community
audiences.
* Active Participant
Academic Research
Page 28
Directory - Spring 1996
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Participant & Contact Information
Willits, Stephen D., Ph.D., CPA *
Associate Professor
Bucknell University
Department of Management
Lewisburg, PA 17837
Ph.: (717) 524-3166 '
Fax: (717) 524-1338
Experience & Capabilities
I am conducting research that deals with Environmental Management
Systems and the role accountants should play in their development and
implementation.
Assistance with environmental accounting problems.
Active Participant
Academic Research.
Directory - Spring 1996
Page 29
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* Active Participant
Page 30
Academic Research
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN ACADEMIC TECHNICAL ASSISTANCE
Participant & Contact Information
Adams, Roger *
Head of Technical Research
Chartered Association of Certified
Accountants (ACCA)
29 Lincoln's Inn Helds
London WC2A SEE, ENGLAND
Ph.: 44 (0)171 396 5971
Fax: 44 (0)171 396 85891
Internet: roger.adams@acca.co.uk
Barbieri, Carlo G. *
Director
Grupo Analisis Energetico
ADA Pellegrini 250
2000 Rosario, ARGENTINA
Ph.: 041 49234
Fax: 41-249515
Begnoche, R.T. *
Vice President, Stock Environment and
Instructor
Oakland University
c/o Stock Environment Ltd.
10900 Harper Avenue
Detroit, MI 48213
Ph.: (313) 924-0102
Fax: (313) 921-4730
Beloff, Beth *
Director, Institute for Corporate
Environmental Management
University of Houston - College of
Business Administration
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4818
Internet: beloff@cedl.cba.uh
Experience & Capabilities
My organization provides funds for academic research into environmental
cost accounting and performance measurement issues.
We have published a series of studies dealing with environmental
accounting and reporting issues.
I teach pollution prevention and try to integrate the need for better
accounting practices into the course. Additionally, I work with industries
to improve environmental and safety performance.
Oakland University - teach pollution prevention.
Stock Environment - perform pollution prevention assessments and
facilitate process.
ICEM is currently engaged in environmental accounting research, funded
by NSF, Gulf Coast Hazardous Substance Research Center, EPA and
MEB, to develop an environmental accounting framework for use within
the chemical and refining industries. The team includes Beth Beloff,
David Shield, and Miriam Heller. This is being developed through an
environmental accounting benchmarking study with seven companies on
both sides of the US-Mexican border in the chemical and refining
industries. Partners are the Business Council for Sustainable
Development-Gulf of Mexico, Pilko & Associates, and Monterrey Tech.
The ICEM environmental accounting team contributed to the case
studies with WRI and published "Green Ledgers," and has designed a
workshop on Cost Accounting for the Environmental Manager, to be
presented in the near future.
ICEM provides conferences/seminars, workshops, roundtable discussions
for industry; benchmarking and case study development; curriculum
development; and applied research on environmental cost accounting.
Active Participant
Academic Technical Assistance
Directory - Spring 1996
Page 31
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Participant & Contact Information
Experience & Capabilities
Btinda, Ron
Director
New Mexico State University
Waste Management Education and
Research Consortium Department
(WERC)
Box 30001
Las Cruces, NM 88003-8001
Ph.: (505) 646-6419
Fax: (505) 646-4149
WERC is a consortium of three universities in New Mexico — NM State
University, U of NM and NM Institute of Technology -- with assistance
from Los Alamos and Sandia Laboratories. WERC has over 200 UG
students in its UG environmental minor curriculum. It offers a two-year
associate degree program for students and professionals. The goal of
WERC is to interface with businesses and industry and share waste
reduction and PP information and assist in developing practical solutions
to complex waste problems, through an affiliation program. Also provides
a database for waste management, field professionals and engineers, and
training for managers.
Castro, Lincoln A. *
Compliance Advisor
California State University
Office of the Chancellor
P.O. Box 3502
Seal Beach, CA 90740-7502
Ph.: (310) 985-9014
Fax: (310) 985-9668
Dadhich, Pradeep *
Fellow
Tata Energy Research Institute
Darbari Seth Block
Habitat Place, Lodi Road
New Delhi 10003, INDIA
Ph.:91-11-4622246
Fax: 91-11-4621770
Internet: mailbox@teri.ernet.in
Dover, Mary E. *
Technical Assistance Provider
U.S. Environmental Protection Agency
New England Environmental Assistance
Team (NEEA Team)
John F. Kennedy Federal Building
Boston, MA 02203
Ph.: (617) 565-9408
Fax: (617) 565-3346
Internet:
devcr.mary@EPAmaiI.EPA.gov
Dick, Kevin'
Business Environment Manager, Small
Business Dev. Center
University of Nevada Reno
Mail Stop 032
Reno, NV 89557-0100
Ph.: (702) 784-1717
Fax: (702) 784-1395
I prepare project justifications and manage environmental programs.
I prepare feasibility studies for energy and environment related projects
mainly for the industry. I also calculate incremental cost and carbon
abatement costs for energy efficiency projects.
Tata Energy Research Institute offers services in — energy policy;
environment — cleaner technologies, impact assessments, and policy;
energy technologies — industrial, renewable, cogeneration, etc.;
biotechnology and forestry — tissue culture, biodiversity, etc.
Provide information and training for various industrial sectors on varied
topics. To date, businesses have indicated interest in obtaining
environmental cost accounting but limited sector-specific accounting
information has been available. Once received and properly trained, I will
be able to provide this valuable information to our chosen sectors.
NEEA Team provides technical and pollution prevention assistance to
industrial sectors (currently metal finishing, electronics and printing) and
municipalities. We sponsor workshops and other training events and are
currently working on sector-specific projects such as creation of a Printing
Compliance Manual. The Team will also develop or acquire regulatory
fact sheets. The Team has also established an 800-line to provide
assistance during business hours.
Through our assistance program, we educate businesses about
environmental accounting practices and encourage them to identify costs
of material purchasing, handling, management/treatment/disposal, in order
to better understand true costs and evaluate pollution prevention options.
We serve as an information interface in the business community.
Information & Assistance - Through information line, seminars, on-site
assessments, publications. Through the other SBDC programs, nationally,
centers provide assistance with financing, accounting, and pricing for small
businesses.
Active Participant
Academic Technical Assistance
Page 32
Directory - Spring 1996
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Participant & Contact Information
Experience &, Capabilities
Fleischman, Marvin *
University of Louisville
Waste Minimization Assessment Center
Department of Chemical Engineering
Louisville, KY 40292
Ph.: (502) 852-6357
Fax: (502) 852-6355
Hartman, Roy
Texas A&M University
Center for Waste Management
Box 3367
College Station, TX 77843
Ph.: (409) 845-4930
Fax: (409) 847-9396
Lawrence, Carol *
Assistant Professor
University of Missouri - Columbia
312MiddlebushHall
Columbia, MO 65211
Ph.: (314) 882-2474
Fax: (314) 882-0365
Miller, Gary D., Ph.D. *
Assistant Director
Hazardous Waste Research &
Information Center
One East Hazelwood Drive
Champaign, IL 61820
Ph.: (217) 333-8942
Fax: (217) 333-8944
Ostheim, Steve
Manager of Env. Information &
Education
University of Pittsburgh
Center for Hazardous Materials
Research
320 William Pratt Way
Pittsburgh, PA 15238 .
Ph.: (412) 826-5320
Fax: (412) 826-5552
Pferdehirt, Wayne
University of Wisconsin - Extension
Solid and Hazardous Waste Education
Center
610 Langdon Street
Madison, WI 53703
Ph.: (608) 262-0385
Fax: (608) 262-6250
In waste minimization assessments, I estimate costs and benefits of waste
minimization options and estimate a payback.
Potential waste minimization options for plants on SIC 20-39 and cost
estimations (preliminary estimations).
Offers interdisciplinary UG courses in waste management, life cycle
design, and waste reduction technology. Works with area businesses in
evaluating their production programs. Interested in the development of
environmentally friendly or substituted goods and goods manufactured
from recycled materials; the challenge is developing a market for these
goods through incentives.
I have a grant from the National Science Foundation for a field study of
environmental costing, risk assessment, and concurrent engineering for
environmentally conscious manufacturing.
Field research skills, conceptual model of legacy costing, risk assessment
using traditional probabilistic methods as well as fuzzy set theory, and
cost/risk/benefit analysis. ,
I conduct economic evaluations of pollution prevention technologies, train
industry in full cost accounting and do some teaching of graduate
students.
We provide on-site assessments; training for industry, other government
agencies and students; conduct applied research and development;
undertake policy studies and make legislative recommendations; and
provide general pollution prevention information.
This center is a not-for-profit subsidiary of the University of Pittsburgh
that provides staff assistance to teach discrete sections of P2 courses.
The Center conducts a variety of seminars and workshops, and provides a
range of P2 technical assistance
Center develops and conducts educational programs to communicate the
need for P2 and its cost/benefit analysis. Targeted audience - business
managers, facility managers, government officials, engineering consultants,
and extension agents. The courses use a hands-on format. The Center
draws experts from industries, trade organizations, equipment suppliers,
relevant government agencies, etc. to assist in its educational efforts.
Active Participant
Academic Technical Assistance
Directory - Spring 1996
Page 33
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Participant & Contact Information
Experience & Capabilities
Snwhney, Rudy *
Assistant Professor
University of Tennessee
153 Alumni Memorial Building
Knoxvillc, TN 37996-1506
Ph.: (615) 974-3333
Fax: (615) 974-0588
Internet: sawhney@utkvx.utk.edu
Townscnd, John S. *
Director, EST
New Mexico State University - Carlsbad
1500 University Drive
Qirlsbad, NM S8220
Ph.: (505) 885-8831
Fax: (505) 885-4951
Van Berkel, Rene C.W.M. *
Head, Department of Product &
Process Studies
University of Amsterdam
IVAM Environmental Research
P.O. Box 18180
Amsterdam, NETHERLANDS
1001ZB
Ph.: (31) 20-525-5918
Fax: (31) 20-525-5850
Zctlen, Bryan
President
Seattle Scientific Corporation
2606 NW 91st Street
Seattle, WA 98117-2728
Ph.: (206) 789-2300
Fax: (206) SAME
I am developing new cost methodology to evaluate environmental projects
utilizing tools such as activity-based costing, simulation, and others. In
particular, I am conducting in-depth studies of printed wiring boards,
painting processes, and the cost aspects and life cycles of green
automobiles. In addition, I am interested in correlating environmental
costs with production costs and improvements in time, quality, and
production.
Academic: 1) short courses, 2) full scoped courses, 3) research, 4)
technical assistance.
Development of new costing methodology.
Implementation of methodology at several industrial organizations that
has complied with environmentally friendly processes.
I teach environmental science as well as preparing proposals, budgets, etc.
OSHA 40 hour training program onsite training in RR tank car and tank
truck emergency response. Our courses can be provided in a bilingual
(Spanish and English) format.
As part of cleaner production (or PP) assessment training I use TCA
principles to teach the economics of cleaner production.
Research, technical assistance and training for the implementation of
process & product oriented pollution prevention practices in small and
medium sized enterprises.
Has organized a waste management seminar using local business and
government professionals as speakers. Uses a role-playing format to
illustrate real world issues. Teaches students about business protocol
and how it may be used effectively to implement P2.
Active Participant
Academic Technical Assistance
Page 34
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN CONSULTANTS
Participant & Contact Information
Abrahams, Martin, CPA
Partner
Coopers & Lybrand
1251 Sixth Avenue
New York, NY 10020
Ph.: (212) 536-2868
Fax: (212) 642-7277
Adams, Alex *
Project Engineer
Foster Wheeler Enviro Services
8 Peachtree Road
Livingston, NJ 07039
Ph.: (201) 535-2375
Fax: (201) 535-2496
Ali, S. Nasir *
Consultant
Arthur D. Little, Inc.
1755 Jefferson Davis Highway
Crystal Square 5, Suite 1007
Arlington, VA 22202
Ph.: (703) 769-1498
Fax: (703) 558-0075
Amarcus, Alfred *
Professor
University of Minnesota
Carlson School - Strategic Management
845 Management Economics Building
Minneapolis, MN 55455
Ph.: (612) 624-2812
Fax: (612) 625-2873
Ambrose, Thomas P. *
Advisor
HSE Mangement
125 Grey Fox Run
Chagrin Falls, OH 44022
Ph.: (216) 247-2372
Fax: (216) 247-2372
Anderson, Michael D. *
Senior Consultant
Deloitte & Touche
50 Fremont Street
Suite 3100
San Francisco, CA 94105-2230
Ph.: (415) 247-4000
Fax: (415) 247-4717
Experience & Capabilities
I am developing management tools (including cost accounting and capital
budgeting) that will help companies quantify environmental issues and use
that information for making better business and environmental decisions.
We provide strategic and management consulting services in the area of
the environment, including risk management, auditing, compliance
systems, environmental business opportunities, life cycle analyses and
much more.
I teach and lecture in the area. I also do consulting.
I can help others develop and implement programs in these organizations.'
Integrating environmental concerns into routine business decisions and
processes. Developing management accounting methods for
environmental effects analysis, performance measures, and cost/benefit
comparison.
HSE Management provides strategic advice and audit/assessment services
in Health, Safety, and Environment to all kinds of organizations.
Active Participant
Consultants
Directory - Spring 1996
Page 35
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Participant & Contact Information
Experience & Capabilities
Ashcrman, David *
Consulting Environmental Planner
35 East Elm Street
Yarmouth, ME 04096
Ph.: (207) 846-9227
Bttggnlcy, Bruce *
Baggaley Consulting
12 Salt Box Lane
Baden, CT 06820
Ph.: (203) 656-3527
Fax: (203) 656-3527
Bailey, Paul E. *
Senior Vice President
ICF Incorporated
9300 Lee Highway
Fairfax, VA 22031-1207
Ph.: (703) 934-3225
Fax: (703) 934-9740
Internet: pbailey@icfkaiser.cxDm
I look at the environmental costs of management systems and capital
improvement projects, including licensing and environmental compliance.
I work with businesses on developing, among other things, activity based
management systems.
Consulting services.
My professional interests and consulting practice relate to the following:
monetization of environmental liabilities (both tort and
statutory/regulatory) using quantitative probabilistic methods (e.g.,
BIPDAM,,the ICF Bodily Injury, Property Damage, & Environmental
Impairment Assessment Model); calculating the financial benefits of
pollution prevention; life cycle costing including quantitative estimation of
the costs of environmental compliance, decontamination and
decommissioning (closure), remediation, and long term care; and
valuation of environmental resources (e.g., ground water). Expertise in
environmental insurance and financial responsibility. Completed a Full
Cost Accounting Handbook for distribution to municipal solid waste
programs. Involved with study of relationship between corporate
environmental and financial performance. Currently assimilating research
on corporate environmental accounting/lifecycle studies for development
of environmental accounting paradigms.
Barnes, Phil *
Technical Consultant
University of South Carolina
Small Business Development Center
College of Business
Columbia, SC 29208
Ph.:(803)777-5118
Fax: (803) 777-4403
Beardsley, Daryl L. *
Environmental Engineer and Analyst
5 Hastings Square
Cambridge, MA 02139
Ph.: (617) 576-0646
Fax: (617) 547-4286
Beetle, George *
George Beetle Co.
533 Arbutus Street
Philadelphia, PA 19119
Ph.: (609) 963-6420
Fax: (609) 964-0087
I am currently developing a pollution prevention program for the SC
SBDC. I am currently working with companies on environmental cost
and waste (hazardous and nonhazardous) reduction.
The SC SBDC provides various services to businesses throughout SC.
Business consulting, technical assistance, seminars. Areas of expertise are
financial and accounting, business loans, environmental counseling,
government procurement, energy management, computerization,
marketing, advertising, etc.
Payback period analyses of pollution prevention projects for industrial
facilities (i.e., assessing costs and benefits to a firm making efforts and
investments towards pollution prevention) (for over 10 facilities and over
20 projects).
Development of source reduction and recycling strategies for industry.
Technical feasibility assessments of P2 projects. Financial feasibility
assessments of P2 projects (e.g., payback period analyses).
* Active Participant
Consultants
Page 36
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Bermawi, A. Hidajat
President Director
FT. Nakarya Sembada Consultants/
Management & Engineering
Consultants
P.O. Box 6826 JKSRB
Jin. Ciragil II No. 26 Kabayoran Baru
Jakarta, INDONESIA 12110
Ph.: 717573 - Direct 7800843
Fax: (021) 3803919
Internet: Jin. Brawijaya No. 37
Kebayoran Baru - Jakarta 12160
Bisio, Attilio *
Principal
ATRO Associates
P.O. Box 1367
Mountain Side, NJ 07092
Ph.: (908) 233-1524
Fax: (908) 889-7318
Boczek, Irene *
Manager of FAS
Coopers & Lybrand
10 Almaden Boulevard
San Jose, CA 95113
Ph.: (408) 534-2339 .
Fax: (408) 534-2480
Boden, Steven M. *
Partner
Deloitte & Touche
P.O. Box 919 - Radio City Station
1633 Broadway
New York, NY 10019-6754
Ph.: (212) 492-2732
Fax: (212) 492-6944
Bellinger, Robert E. *
Environmental, Health, and Safety Cons
ultant
Bellinger EHS Consulting
3 Old Wagon Road ^
Ridgefield, CT 06877
Ph.: (203) 438-7219
Fax: (203) 961-0543
Internet: jjwfl76@prodigy.com .
Bordacs-Irwin, Kristina *
Senior Bioprocess Engineer
Environgen, Inc.
4100 Quakerbridge Road
Lawrenceville, NJ 08648
Ph.: (609) 936-9300
Fax: (609) 275-2891
Developing jointly with Polymer Processing Institute Pilot
Technology/Software that incorporates environmental management of
plastic concepts into material selection/product design decisions including
uncertain ambiguous capital requirements.
Analytical tools and services to establish using option techniques capital
exposure from environmental requirements that are uncertain/ambiguous.
I consult on environmental cost accounting.
Environmental cost accounting services.
Assist clients in the development and improvement of environmental
management systems; carry out special studies into environmental
programs and projects.
Full range of accounting, auditing, management consulting and related
services.
I estimate environmental costs as a guide for prioritizing major capital
and work process improvement projects.
I provide consulting services in environmental, health, and safety
management, management systems, business processes, and information,
systems.
As a project manager I am preparing project justifications, cost estimates
and track project costs.
Environmental biotechnology.
Active Participant
Consultants
Directory - Spring 1996
Page 37
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Participant & Contact Information
Bowers, Keith E. *
Project Manager
ICF Incorporated
1850 K Street, N\V, Suite 1000
Washington, DC 20006
Ph.:(202)862-1132
Fax: (202) 862-1144
Braj ton, Gary *
National Director, Environmental
Services
Dcloitte & Touche
SO Fremont Street
San Francisco, CA 94105
Ph.: (415) 247-4039
Fax: (415) 247-4717
Brown, Victor H., CPA
Professor of Accounting
George Mason University
Dcpt. of Accounting, Business Legal
Studies
4400 University Drive, MSN ICI,
Robinson B441
Fairfax, VA 22030
Ph.: (703) 993-1763
Fax: (703) 993-1809
Burns, Susan *
Senior Project Manager
ORM - West, Inc.
1050 Warfield Avenue
Oakland, CA 94610
Ph.: (510) 839-8879
Fax: (510) 946-9968
Internet: S. Burns @ igc.apc.org
Busfield, Warwick R. *
Manager of Pollution Prevention
Services
Aquaterra Environmental Services
Corp.
79 Fifth Avenue
12th Floor
New York, NY 10003
Ph.: (212) 675-8200
Fax: (212) 242-0368
Experience & Capabilities
Perform decision analyses for capital investment projects involving
significant uncertainty. Help quantify the impact of future environmental
uncertainties (environmental events, remedial costs, etc.) using
probabilistic modelling and Monte Carlo stimulation integrated with
traditional capital investment analyses.
Decision analysis involving environmental uncertainty. Training in using
decision analysis techniques. Assessing current value of environmental
liabilities. Capital investment analyses. Facility rationalization analyses.
I develop and implement pollution prevention programs for
business/industry.
I perform TCA assessments to highlight the most cost-effective targets for
P2 techniques.
P2 programs that both reduce a company's environmental impacts and
operating costs.
* Active Participant
Consultants
Page 38
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Butner, Scott
Battelle
Seattle Research Center - Environment
and Society Group
4000 NE 41st Street
Seattle, WA 98105
Ph.: (206) 528-3290
Fax: (206) 528-3552
Internet: butner@battelle.org
Cass, Donald J. *
Senior Principal
Cass & Associates
321 S. HobartBl #207
P.O. Box 741069 (90004)
Los Angeles, CA 90020
Ph.: (213) 388-1496
Fax: (213) 388-1496
Our group develops tools and methodologies for environmental decision
making, including application of techniques such as life cycle analysis and
design for the environment. We are interested in quantifying the cost
dimensions of these decisions.
We have developed a number of tools for DfE, including a life cycle
analysis modeling package (LCAD) and design assistant software
application (P2EDGE). We are developing methods for quantifying
environmental costs associated with risk and public perception. Internet
site: http://www.seattle.battelle.org.
Contributing author to new AACE Marcel Dekker publication Hazardous
Waste Cost Control, presenter of technical papers worldwide (Canada,
Mexico, Europe, United Kingdom) on a variety of Environmental
matters. Developed labor productivity factors for hazardous sites.
Prepared Base Line cost estimates, baseline schedules, arid capital cost
budgets. Risk analysis for capital budgets and baseline schedules. Work
Breakdown Systems approach to environmental projects dove tailed with
accounting systems. Check lists for capital budgets. Value Engineering
studies. Cost assessments for remediation and clean up of contaminated/
hazardous sites. Chair, Solid Waste AACE Environmental Committee.
Computer literate. Developed unique application of Work Breakdown
Systems (WBS) in conjunction with current/planned accounting
approaches.
Assistance or preparation of the following: Assessment of labor
productivity factors for hazardous waste sites, cost drivers for
environmental projects, check list(s) for environmental projects' capital
budgeting, baseline schedules, Work Breakdown System and accounting
interfaces, Base Line capital cost estimates, schedules, and risk analysis
for capital budgets, Work Breakdown Systems with accounting interfaces.
Value Engineering studies, cost assessments for remediation and clean up
of contaminated/ hazardous sites. Computer accounting systems.
Chase, Stephen N. *
Senior Consultant
KPMG Peat Marwick
200 Crescent Court
Suite 300
Dallas, TX 75204
Ph.: (214)754-2118
Fax: (214) 754-2206
Constable, Richard A.
Program Director
ERM Inc.
855 Springdale Drive
Exton, PA 19341
Ph.: (215) 524-3752
Fax: (215) 524-7798
Cummings-Saxton, James
Principal
Industrial Economics Inc.
2067 Massachusetts Avenue
Cambridge, MA 02140
Ph.: (617) 354-0074
Fax: (617) 354-0463
Active Participant
Consultants
Directory - Spring 1996
Page 39
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Participant & Contact Information
Curtiss, Don
Partner
Dcloitte & Touche
1633 Broadway
New York, NY 10019
Ph.: (212) 492-2518
Fax: (212) 489-6944
Czarnecki, Chuck *
Procor Tech Inc.
2300 West Big Beaver Road
Troy, MI 48084
Ph.: (313) 816-1050
Fax: (313) 816-1558
Datta, Eric K.
Booz Allen & Hamilton, Inc.
101 Park Avenue
New York, NY 10178
Ph.: (212) 697-1900
Fax: (212) 697-2628 Faxl
Davies, Christopher A., B. Comm., C.A.
Senior Manager
KPMG Peat Marwick
Chartered Accountants
777 Dunsmuir Street
P.O. Box 10426, Pacific Centre
Vancouver, B.C. V7Y 1K3, CANADA
Ph.: (604) 691-3000/Direct 691-3145
Fax: (604) 691-3031
Davis, Stacey
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
DeLorcy, Shawn A. *
Arthur Andersen & Company
Environmental Services
633 West 5th Street, 26th Floor
Los Angeles, CA 90071
Ph.: (213) 614-1385
Fax: (213) 614-6512
Drobny, Neil L. *
Program Director
ERM Inc.
450 West Wilson Branch Road
Columbus, OH 43085
Ph.: (614) 433-7900
Fax: (614) 433-OSS6
Experience & Capabilities
Has developed software to support financial analysis of environmental
investments. Software commercially available.
Consulting assignments.
Active Participant
Consultants
Page 40
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Edward, David *
Project Manager
CIT Environmental
11001 Bluegrass Parkway, Suite 330
Louisville, KY 40299
Ph.: (502) 266-7655
Fax: (502) 266-7743
Eisenhauer, Jack L.
Assistant Vice President
Energetics, Inc.
7164 Gateway Drive
Columbia, MD 21046
Ph.: (410) 290-0370
Fax: (301) 621-3403
Evans, Laurence K.
President
Laurence Evans & Associates
168 Chadwick Court
Suite 201
N. Vancouver, BC V7M 3L4,
CANADA
Ph.: (604) 987-0103
Fax: (604) 987-5663
I prepare cost estimates, alternative analyses, and socioeconomic impact
studies for projects ranging from remediation of UST/hazardous sites to
Environmental Site Audits. As project manager, I'm resppnsible for
project implementation and follow-through to completion.
CTI can provide assistance in cost benefit studies for projects pertaining
to wastewater and water treatment plants, landfills, highway development,
etc. CTI also prepares cost assessments for site investigations and
remedial cleanups at both UST and hazardous waste sites.
We are developing methods to estimate the true cost of individual
industrial products and processes as a basis for comparing alternative
waste management options.
I am in the final stages of implementing the "Canadian
Industry/University Network for Environmental Research" (CINER).
When in operation, the above topics could be a topic of research by the
network.
Offering services to government, industry and the research community in
the areas of strategic planning, program creation/management and
economic development. Although not limited to such areas, the company
specializes in issues relating to technology, innovation and sustainable
development.
Farfone, Frank J. *
Corporate Consultant to President's
Council on Sustaining Development
Dow Chemical U.S.A.
2030 Dow Center
Midland, MI 48674
Ph.: (517) 636-8201
Fax: (517) 636-0389
Farrow, Scott *
Senior Economist
Dames & Moore
644 Linn Street, Suite 501
Cincinnati, OH 45206
Ph.: (513) 651-3440
Fax: (513) 651-3452
Coordinated team that is formulating policy and evaluating environmental
cost accounting.
Integrating economics with compliance services.
Economics, cost allocation, "compliance plus" services.
* Active Participant
Consultants
Directory - Spring 1996
Page 41
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Participant & Contact Information
Experience & Capabilities
Fiksel, Joseph, Ph.D.'
Vice President
Decision Focus Incorporated
650 Castro Street
Mountain View, CA 94041-2055
Ph.: (415) 691-1950
Fax: (415) 960-3656
Fillo, John P. *
Senior Program Manager
ENSR Consulting and Engineering
One Chatham Center, Suite 900
112 Washington Place
Pittsburgh, PA 15219
Ph.: (412) 261-2910
Fax: (412) 765-1421
Internet: jfillo@ensr.com
Finnell, Janine *
Senior Energy/Environmental Analyst
Meridian Corporation
4300 King Street, Suite 400
Alexandria, VA 22302
Ph.: (703) 998-3230
Fax: (703) 998-0887
Contract with EPRI and several major electric utilities to develop and
implement life-cycle cost management methods and supporting software.
These methods enable companies to evaluate capital expenditures,
purchases and other decisions based on a full understanding of their
life-cycle impacts, including downstream costs associated with waste
management or other environmental issues. Design for Environment
practice which is focused upon helping companies to achieve
environmental excellence.
We provide management and technical consulting services to both private
firms and government agencies in the area of environmental
management. Our specialty is integration of economic and environmental
concerns within a unified analytical framework to support strategic and
operational decision-making. Much of our work involves the development
and delivery of customized decision tools to support specific decision
methods and practices.
Participate in .performing waste minimization assessment for clients, which
include cost estimating/accounting as part of decision making process.
Also, I represent the Center for Waste Reduction Technologies (CWRT),
an AICHE-affiliated organization; we have explored cost accounting as a
key issue for justifying waste minimization.
ENSR is a full-service environmental engineering/consulting company,
including services in the waste management/engineering areas and
experience in performing technical/economic waste minimization
assessments in many industrial sectors. CWRT is an organization that
represents the chemical engineering profession in advancing waste
reduction/pollution prevention. Its membership consists of petroleum and
chemical companies, engineering/environmental consultants and research
laboratories.
My recent research has examined the relationship between environmental
quality and financial growth and performance of electric utilities. As part
of this analysis, indicators were developed to account for various
environmental activities that utilities were involved in such as pollution
prevention, participation in the EPA Green Lights program, demand-side
management programs, and/or whether the utility has been selected as an
investment opportunity by "green investors," to indicate their
environmental ranking and to determine whether this had any beneficial
or adverse impact on the overall financial performance of the utility. Also
was the principal analyst in a research effort undertaken for an electric
utility on social cost estimation techniques and their application to utility
least cost planning and capacity bidding system. I am currently involved
in a project to assist a New York State organization in designing a
methodology for taking into account the environmental and other societal
externalities associated with biomass versus fossil fuels, taking into
account the complete fuel cycle.
We provide models and expertise on total fuel cycle analysis,
environmental externalities, as well as total quality environmental
management techniques.
* Active Participant
Consultants
Page 42
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Fischer, Guy *
Neighborhood Environmental
Partnership Coordinator
Bottineau Citizens in Action
Office of Waste Management
100 Third Street, Suite 3
Excelsior, MN 55331
Ph.: (612) 474-6003
Fax: NA
Fisher, Nate
President
Foresight, Inc.
8550 Avenida De Las Ondas
La Jolla, CA 92037
Ph.: (619) 491-2774
Fax: (619) 491-2774
Ford, Glenna *
Legal Consultant
Green Ware Environmental Systems Inc.
145 King Street East
Suite 200
Toronto, Ontario M5C 2Y8, CANADA
Ph.: 416-363-2075, x!37
Fax: 416-367-2653
Internet: glenna@greenware.ca
Forstchen, Fred *
Consultant
The Good Shepherd Group
Rural Route 1, Box 554C
Campbell Hall, NY 10916 '
Ph.: (914) 496-9032
Fax: NA
Francis, Lee A., P.E.
Chairman, Int. Engr. Comm., ACEC
James M. Montgomery Consulting
Engineers, Inc.
560 Herndon Parkway
Suite 300
Herndon, VA 22070
Ph.: (703) 478-3400
Fax: (703) 478-3375
Freitas, John E.*
SEM Manager
ERM - Southwest Inc.
16300 Katy Freeway, Suite 300
Houston, TX 77094-1609
Ph.: (713) 579-1999
Fax: (713) 579-8988
We publish articles, newsletters and manuals on environmental accounting
issues and capital budgeting, many of which are published by the
Canadian Institute of Chartered Accountants. We also design software
products for environmental cost accounting and capital budgeting, in
particular for solid waste.
We bring a multidisciplinary approach to environmental issues, with
expertise in accounting, auditing, law, policy, information technology,
business management, and engineering to provide innovative and effective
solutions. Our focus is on designing tools to assist clients in
environmental management and environmental information systems. We
are also on the WWW at http://www.greenware.ca.
Studying for future use methodology for environmental accounting.
Working with NJDEP to obtain facility wide permit (multimedia permit)
to eliminate duplications issued by July 1995. Relate costs to single out
exact costs.
Assist clients to develop and implement activities based on cost
accounting concepts and systems in manufacturing trades. Perform
benchmarking and life cycle analysis studies for a variety of clients.
Benchmarking, life cycle analysis, management assessments, risk
assessments, organizational studies.
Active Participant
Consultants
Directory - Spring 1996
Page 43
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Participant & Contact Information
Experience & Capabilities
Friend, Gil'
President
Gil Friend & Associates
2118 7th Street
Berkeley, CA 94710
Ph.: (510) 548-7904
Fax: (510) 849-2341
We conduct comprehensive eco-audits, focusing on "beyond compliance"
environmental, management — specifically resource efficiency and total
quality. Developing eco-auditing software, and other environmental
information management tools, some of which parallel or interact with
traditional accounting functions. Special interest in identification and use
of "key indicators" - data and analysis that provide significant
management and operational leverage.
Gale, Charles M.
Partner
Cameron, Madden, Pearlson, Nublin &
Scllars
One World Trade Center, 41600
Long Beach, CA 90831
Ph.: (310) 436-3888
Fax: (310) 437-1967
Ganzi, John T.*
President
Environment & Finance Enterprise,
LLC
100 Brighton Court
Chapel Hill, NC 27516
Ph.: (919) 933-3610
Fax: (919) 933-1352
Gnrnctt, Myrvin L. *
Chairman
Center for the Urban Environment
836 Cleveland Street
Brooklyn, NY 11208-4802
Ph.: (718) 649-1974
Fax: (718) 826-3463
Gmintlctt, Suvvanna
President
The Gauntlett Group
5900 Hollis Street, Suite G
Emeryville, CA 94608
Ph.: (510) 658-9013
Fax: (510) 658-3834
Gerale, John J. *
Director of Regional Sales
International Technology Corporation '
165 Fieldcrest Avenue
Edison, NJ 08837-3638
Ph.: (908) 225-2000
Fax: (908) 225-1691
Glrton, Phil *
111 West Street
Winooski, VT 05404
Ph.: (802) 655-0815
Management/financial consultant to financial services industry in
examining how to approach the valuation and credit aspects of
environmental costs, tax implications, and depreciation issues.
GAPP and SEC issues as they pertain to CERCLA. Credit risk
implications associated with environmental short and long term issues.
Training staff in knowing what to look for in new business transactions.
Through community education, I would like to actively develop, advocate
and research accounting or capital budgeting for the community,
especially minority communities.
Community education to minority neighborhoods.
We are currently developing environmental costing methodologies,
including total cost accounting, life-cycle analysis, and decision support
systems for a large manufacturing facilities and utilities.
The Gauntlett Group provides environmental management and
engineering services to industry for instituting pollution prevention and
performance improvement programs.
(1) Provide environmental engineering/science consulting services to
industry. (2) Teach micro/macro/environmental and natural resource
economics.
I develop corporate reporting strategies that provide information to
stakeholders and offer a tool to help managers make better decisions.
Developed an Environmental Balance Sheet to account for a business
impact on the planet.
' Active Participant
Consultants
Page 44
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Giuntini, Ron *
Vice President/Principal
CATTAN Services Group
P.O. Box 47
Lewisburg, PA 17837
Ph.: (717) 523-9522
Fax: (717) 523-9509
Grant, Albert A.
Consulting Engineer
9036 Willow Valley Drive
Potomac, MD 20854
Ph.: (301) 340-8082
Fax: (301) 340-8431
Green, Bill *
President
Ecolink
1481 Rock Mountain Boulevard
Stone Mountain, GA 30083
Ph.: (404) 621-8240
Fax: (404) 621-8245
Greer, Barbara1 M. * ; •
Consultant
C-16 Carver Place
Lawrenceville, NJ 08648
Ph.: (609) 896-3443
Fax: (609) 896-3443
Hansen, George *
Manager
Arthur Andersen & Company
711 Louisiana
Houston, TX 77401
Ph.: (713) 237-5011
Fax: (713) 237-2786
Hansen, Lisbeth Engel *
Head of Department
dk-TEKNIK • •
Gladsaxe Mollevej 15 ' :
DK-2860
Soborg, DENMARK
Ph.: +45 39 69 65 11 ......
Fax: +4539696002 ..
Hargis, Mark *
Partner, Environmental Services
Arthur Andersen & Company
33 West Monroe Street
Chicago, IL 60603-5385
Ph.: (312) 507-8448
Fax: (312) 507-1034
Co-chair of Project Renewal, which deals with the integration of
managerial accounting, operations and regulatory compliance. Project
renewal is at a pilot implementation stage.
Managerial Cost Accounting transactional processing which is required for
the effective integration or regulatory compliance into the day-to-day
operational process.
Assist companies transitioning to environmentally preferred solvents to
eliminate ozone depletes and HAPs. Often equipment ($) is involved and
requires justification.
Case studies on how full cost accounting either was (or wasn't) used in
the above.
I am researching environmental cost accounting methods for a corporate
client. . •
I would be willing to share the results of my research with others.
Developing and implementing environmental activity-based-costing
methodologies for client.
1) Software support; 2) systems support; and 3) project facilitation and
performance, if required.
Developing systems for Total Cost Assessment to be used by industry.
Environmental and energy consultancy; environmental and energy
management auditing.
Active Participant
Consultants
Directory - Spring 1996
Page 45
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Participant & Contact Information
Harris, Richard M., C.A.
President
KPMG Environmental Services Inc.
Commerce Court West (King & Bay
Streets)
P.O. Box 31
Toronto, Ontario MSL 1B2, CANADA
Ph.: (416) 777-3778
Fax: (416) 777-3364
Ilnssrick, Locke
Consultant
Logistics Management Institute
6400 Goldsboro Road
Bethesda, MD 20817
Ph.: (301) 320-7425
Fax: (301) 229-2373
Ilaiiskiiecht, Brian J.
Environmental Engineer
CH2M Hill
P.O. Box 15960
2510 Red Hill Avenue
Santa Ana, CA 92705-0960
Ph.: (714) 250-5522
Fax: (714) 250-5508
Hawkins, Ennis *
Professor — Accounting
Sam Houston State University
Department of Accounting
Huntsvillc, TX 77341
Ph.:(409)294-1127
Fax: (409) 294-3612
Internet: aac_emh@shsu.edu
Hclbin, Thomas J. *
Vice President
RQAW
4755 Kingsway Drive
Suite 400
Indianapolis, IN 46205
Ph.: (317) 255-6060
Fax: (317) 255-8354
Heltzcr, Josh *
Associate
Analytical Services, Inc.
7135 Minstrel Way
Suite 303
Columbia, MD 21044
Ph.: (301) 596-7673
Fax: (301) 596-7143
Experience & Capabilities
I teach cost accounting, and conduct research and do consulting in the
area of environmental cost accounting.
* Active Participant
Consultants
Page 46
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Henn, Carl *
Senior Vice President, Business
Development Financial Planning
Concord Energy Incorporated
75 Claremont Road
Bernardsville, NJ 07924-2296
Ph.: (908) 766-1020
Fax: (908) 766-7523
Internet: chennl0607@aol.com
Henry, Mark S. *
Professor
Clemson University
Barre 221
Clemson, SC 29634-0355
Ph.: (803) 656-3374
Fax: (803) 656-5776
Hillenbrand, Eric *
Principal
A.T. Kearney Inc.
1200 Bane One Center
600 Superior Avenue East
Cleveland, OH 44114
Ph.: (216) 241-6880
Fax: (216) 781-4078
Holmes, Douglas B. *
President
Minergy Associates, Inc.
John Wilson Lane #4
Lexington, MA 02173-6033
Ph.: (617) 861-0201
Fax: (617) SAME
Horn, Debbie *
Environmental Engineer
IBM
5931 Summit Lane, N.E.
Rochester, MN 55906
Ph.: (507) 281-1072
Jennings, Bruce, FCA *
Partner
Deloitte & Touche
181 Bay Street, #1400
Toronto, Ontario MSJ 2V1, CANADA
Ph.: (416) 601-6260
Fax: (416) 601-6151
Current life cycle cost models typically do not include environmental
impact costs. I am in the process of organizing a project on life cycle
accounting as a companion effort to SETAC's project on life cycle
assessment. Ultimate goal: full life cycle costing to serve as a basis for
full-cost pricing.
I am Co-Chair of the Society of Logistics Engineers (SOLE) Committee
on Environmental Applications, a member of a committee for EH&S of
the Institute for Electrical and Electronics Engineers (IEEE) and working
closely with the Society of Toxicology and Chemistry (SETAC) on
DFE/TQEM and Life Cycle Analysis. Am experienced in financial
analysis, budgeting and accounting and have many excellent contacts in
environmental economics and related areas.
I teach economic accounting in several courses and use interindustry
analyses in some research efforts.
Input-output models and accounts cost/benefit analysis.
My involvement is limited to advising clients of the value of using
environmental cost and capital budgeting methods.
I coordinate our environmental services practice in Toronto.
Active Participant
Consultants
Directory - Spring 1996
Page 47
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Participant & Contact Information
Johnson, Michael *
Chemical Engineer
Washington Department of Ecology
P.O. Box 47775
Olympia, WA 98504-7775
Ph.: (360) 407-6338
Fax: (360) 407-6305
Internet: mjoh461@ecy.wa.gov
Jonardi, Robert J. *
Senior Manager
Price Waterhouse
180 IK Street, N.W.
Washington, DC 20006
Ph.: (202) 728-9709
Fax: (202) 728-9793
Jones, Cord *
Director, Environmental Affairs
Organization Resources Counselors,
Inc.
1910 Sunderland PI., NW
Washington, DC 20036
Ph.: (202) 293-2980
Fax: (202) 293-2915
Internet: cdj@orc-dc.com
Jones, Rebekah
Librarian
Rizzo Associates
235 West Central Street
Natick, MA 01760
Ph.: (508) 651-3401
Fax: (508) 651-1189
Jordan, Christine M.'
Research Assistant
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 578-2716
Fax: (703) 845-2211
Internet: aORDAN@IDA.ORG
Knbjinn, Mike
Environmental Perf. Improvement
Roy F. Wcston, Inc.
1 Wcston Way, Bldg. 91N
West Chester, PA 19380-1499
Ph.: (215) 430-3170
Fax: (215) 430-7455
Experience & Capabilities
Develop methodologies and auditing for environmental cost accounting
and capital budgeting systems. Also assist in financial accounting and
reporting of environmental expenditures and liabilities.
I am researching tools and methodologies for estimating environmental
costs associated with Department of Defense activities.
My organization is a federally funded research and development center
which provides analytical assistance to the Department of Defense and on
a selective basis to other federal agencies.
* Active Participant
Consultants
Page 48
Directory - Spring 1996
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& Contact Information
Experience & Capabilities
Kane, William J. *
Staff Engineer
BDM Federal, Inc.
555 Quince Orchard Road
Suite 400
Gaithersburg, MD 20878
Ph.: (301) 212-6264
Fax: (301) 212-6252
Kennedy, Mitchell L. *
Director
Pollution Prevention Cooperative
67 Maplewood Ave.
West Hartford, CT 06119
Ph.: (203) 231-7151
Fax: same
Internet: us019985@interramp.com
King, Alfred M., CMA *
Senior Vice President
Valuation Research Corporation
3 Independent Way
Princeton, NJ 08540
Ph.: (609) 452-0900
Fax: (609) 452-7651
Kolluru, Rao V., Ph.D.
Director-EHS (and Adjunct Professor)
CH2MHill
99 Cherry Hill Road
Parsippany, NJ 07054
Ph.: (201) 316-9300
Fax: (201) 334-5847
Koplow, Doug *
Associate
Industrial Economics Inc.
2067 Massachusetts Avenue
Cambridge, MA 02140 •,
Ph.: (617) 354-0074
Fax: (617) 354-0463
Koshkashian, Vikran
Director, Federal Programs: Economics,
Planning & Science
CH2M Hill
P.O. Box 4400 .
Reston, VA 22090
Ph.: (703) 471-1441
Fax: (703) 481-0980
I evaluate the potential and actual cost savings derived from use of
innovative technology in the remediation plans for the U.S. DOE nuclear
weapon complex.
Strategic planning; technology evaluation; and technical services.
I am developing and delivering training and programs on total cost
assessment for industrial and financial clients. I have developed several
tools to facilitate this process and expedite the integration of pollution
prevention thinking into management practices. I have also recently
released a second edition of a Handbook for Total Cost Assessment.
The Pollution Prevention Cooperative (P2C) creates cooperative ventures
between government, industry, and research institutions to develop and
implement prevention-based environmental management programs.
These ventures include training seminars, curriculum development, facility
assessments and plan development, compliance assistance and penalty
mitigation. P2C's current efforts include partnerships with financial
institutions, real estate developers, and manufacturing companies. P2C
strives to create awareness of environmental issues and the efficiency of
prevention-based solutions in mitigating environmental impacts.
I am on IMA's MAP committee, dealing with corporate accounting and
reporting issues. We also as a firm value property, and the impact of
environmental hazards on value.
Risk assessment and decision making and many other resource
stewardship services. I am editing a book on the subject; I also teach the
recently published: Environmental Strategies Handbook (McGraw Hill,
1993).
Active Participant
Consultants
Directory - Spring 1996
Page 49
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Participant & Contact Information
Kreftfng, Robert
Contracts Specialist
Environmental Science and Engineering
Inc.
P.O. Box 1703
Gainesville, FL 32602-1703
Ph.: (904) 333-7613
Fax: (904) 333-6625
Larcombe, Fred
Director of Internal Audit & Taxation
Cambrex
377 Route 17, South
Suite 500
Hasbrook Heights, NJ 07604
Ph.: (201) 462-5970
Fax: (201) 462-0949
Lttrsson, Lnrs-OHe *
Environmental Auditor
KPMG Bohlins Environmental Advisors
KPMG Bohlins
Box 16106
Stockholm, Sweden
Ph.: 46 8 7236117
Fax: 46 8 103372
Link, Kristine F. *
Manager
Arthur Andersen & Company
LLP - Environmental Services
711 Louisiana, Suite 1300
Houston, TX 77002-2786
Ph.: (713) 237-5242
Fax: (713) 237-5057
Lorton, Gregory A., P.E. *
Manager, Chemical and Environmental
Engineering Group
Ogden Environmental and Energy
Services Co., Inc.
5510 Morehouse Drive
San Diego, CA 92121
Ph.: (619) 458-9044
Fax: (619) 458-0943
Loving, Kathy D.
Senior Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-5438
Fax: (617) 498-7019
Experience & Capabilities
Am interested in accounting methods in order to advise decision makers.
Environmental consulting and engineering.
I am developing and implementing environmental cost accounting tools to
assist clients in improving environmental management systems.
Environmental cost analysis and allocation methodologies.
I identify and evaluate the feasibility of waste minimization/pollution
prevention options. Feasibility evaluation includes technical and economic
feasibility. Economic feasibility has covered payback period and
discounted cash flow techniques (IRR and NPV) using capital budgeting.
I also identify total costs of waste management to support pollution
prevention and compliance.
Identify and evaluate waste minimization pollution prevention
opportunities. Technical and economic analyses include capital and
operating cost estimates; profitability criteria; and profitability analysis
(payback period, internal rate of return, net present value). Determine
total costs of hazardous waste management.
* Active Participant
Consultants
Page SO
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Mahon, Pat
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-6153
Fax: (617) 498-7019
May, Michelle *
Environmental Engineer
PRC Environmental Management, Inc.
1099 Eighteenth Street, Suite 1960
Denver, CO 80202
Ph.:(303)295-1101
Fax: (303) 295-2818
McDougall, Barry D. *
Partner
Deloitte & Touche
1000 - 90 Sparks Street
Ottawa, Ontario, CANADA KIP 5T8
Ph.: (613) 236-2442
Fax: (613) 236-2195
McManus, Timothy C. *
Senior Principal
Project Management Associates, Inc.
268 Summer Street
Boston, MA 02210
Ph.: (617) 695-0103
Fax: (617) 695-0122
Miller, David A.
Associate
SocioTechnical Research Applications
1100 Wilson Boulevard, Suite 1700
Arlington, VA 22209
Ph.: (703) 243-9863, ext. 23
Fax: (703) 243-4975
Miller, Phylissa *
Engineer/Project Manager
ABB Environmental Services, Inc.
1536 Kingsley Ave., Suite 127
Orange Park, FL 32073
Ph.: (703) 769-8163
Fax: (703) 769-8182
Internet:
phylissa_miller@abbsmtp.abb.com
Mitamura, David C. *
Legislative Budget Board
State of Texas
P.O. Box 12666
Austin, TX 78701
Assist clients in the development and improvement of environmental
management systems; carry out special studies into environmental
programs and projects.
Full range of accounting, auditing, management consulting and related
services.
Project management, contracts development/administration, cost control,
claims and disputes analysis, and resolution.
For STRA I advise government agencies on policy issues including the
development of programs to promote pollution prevention in small and
medium-sized businesses.
I am also Secretary of American Society of Mechanical Engineers,
Committee on Technical Economics. As part of the ASME committee, I
work to encourage the cooperation of engineers and economists in
determining environmental costs.
I am working on a pollution prevention project for the Navy. I have
technical responsibility for formulating waste minimization
recommendations which must include economic and technical analysis.
The base does not have accounting mechanisms to track environmental
costs nor do they (seem to) make rational capital budgeting decisions.
ABB can provide general auditing and compliance services to commercial
and government clients (as well as remedial services).
Assisted the Global Environmental Management Initiative (GEMI) in
developing an environmental cost primer.
Active Participant
Consultants
Directory - Spring 1996
Page 51
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Participant & Contact Information
Montcsano, David *
President
Montesano Associates
275 Fair Oaks Street
San Francisco, CA 94110
Ph.: (415) 695-9547
Fax: (415) 243-3986
Morris, Jeffrey *
President and Director of Economics
Sound Resource Management Group,
Inc.
119 Pine Street
Suite 203
Seattle, WA 98101
Ph.: (206) 622-9454
Fax: (206) 622-9569
Internet: jeff at srmg@aol.com.
Morris, Virginia *
Senior Consultant
Arthur D. Little, Inc.
Acorn Park, 15W/302A
Cambridge, MA 02154
Ph.: (617) 498-5331
Fax: (617) 498-7221
Internet: morris.virginia@adlittle.com
Morse, Chadrick *
Senior Environmental Chemist/CEO
Morse Environmental
P.O. Box 58977
555 Industry Drive, Building No. 3
Seattle, WA
Ph.: (206) 575-9772
Fax: (206) 575-9773
Internet: aol meml
Morton, Robert R. *
Corporate Director, Environmental
Management Services
ATEC Associates, Inc.
8665 Bash Street
Indianapolis, IN 46256-1202
Ph.: (317) 577-1761 x4840
Fax: (317) 578-7471
Experience & Capabilities
Evaluate clients' accounting and budgeting practices and make
recommendations for improved performance.
Assessment and evaluation of environmental accounting systems,
including cost identification and allocation, future liability assessment and
calculation, and resolution of management issues associated with
implementation.
I am developing new management accounting methods to capture full
costs associated with industrial manufacturing — particularly with DOD
and aerospace, special focus — cost impact of CAAA implementation.
Life cycle cost analysis (integrated EPA/DOD), activity-based cost
accounting for environmental.
We prepare cost reduction programs through Pollution Prevention
Programs.
We are staffed with degreed chemist that have worked in the hazardous
waste disposal business for nine years. Process engineering and cost
reduction accounting using ISO 14000 are our specialty.
Evaluate and assist clients (industry) in improving environmental
accounting and budgeting practices as part of developing and improving
clients environmental management program and systems.
Environmental management consulting services including: environmental
and SEC disclosure compliance auditing, integration of environmental
management into daily business practice, application of Total Quality
Management principles to environmental management, environmental
policy development and strategic planning.
* Active Participant
Consultants
Page 52
Directory - Spring 1996
-------
Participant & Contact Information
Experience & Capabilities
Miiller, Kaspar *
Ellipson Ltd.
Leonhardsgraben 52
4051 Basel, SWITZERLAND
Ph.: 0041 61 261 93 20
Fax: 0041 61 261 93 13
Nelson, Gretchen Marie *
Manager
Engineered Fire Systems, Inc.
1158 Industry Drive
Seattle, WA 98188
Ph.: (206) 575-3637
Fax: (206) 575-3631
Northeim, Coleen M.
Manager
Research Triangle Institute
3040 Cornwallis Road
RTF, NC 27709
Ph.: (919) 541-5816
Fax:(919)541-5155
Olha, Jennifer
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet: jolha @ cap.gwu.edu
Palmer, Kevin J.M.
Chemist
Science Applications International
Corporation
7600-A Leesburg Pike
Falls Church, VA 22042
Ph.: (703) 821-4630
Fax: (703) 821-4784
Peek, Dennis *
Staff Consultant
Ogden Environmental and Energy
Services Co., Inc.
7301-A Indian School Road, N.E.
Albuquerque, NM 87110
Ph.: (505) 881-9228
Fax: (505) 881-9357
Head of Working Group for the project of the Business Council for
Sustainable Development "Mobilizing the Financial Markets to Provide
Eco-efficiency. Co-author of Environmental Reporting, the financial
analysts view European Federation of Financial Analysts Societies
(EFFAS) to be published in September 94. Different projects for Clients
(eco-management, eco-controlling, eco-reporting and so on).
Large experience in accounting and reporting, financial markets combined
with experience in eco-management. Member of Accounting Standards in
Switzerland, Co-Chairman of Commission on Accounting of European
financial analysts. Ellipson is specialized in introducing decision based
management tools for companies (clients whole Europe and partly U.S.).
I'm in very close contact to Stefan Schaltegger who gave me this form.
Prepare project justifications and proposals for our firm. Work with
client's Safety, Environmental and Chemical Engineers, Managers,
Planners to develop justifications for projects they wish to implement.
Special Hazards, Fire Protection/Life Safety, Consultants, Engineers,
Design, Installation, Distribution.
I am developing a model to account for the life cycle costs of waste
generation at Sandia National Labs. Also, I am helping to develop the
waste minimization program at Sandia. We are concerned that many
waste minimization project proposals look economically unattractive due
to current accounting practices.
Safety and risk analysis, hazops, waste minimization, environmental
assessment (EA/EIS), remediation services, analytical testing, geographic
information system, and production planning.
Active Participant
Consultants
Directory - Spring 1996
Page 53
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Participant & Contact Information
Perkins, Sam *
President
GrccnTcch Consulting
6 Houston Street
West Roxbury, MA 02132
Ph.: (617) 323-0763
Perry, John D. *
President
The PXR Group, Inc.
10 King Hill Road
Sharon, CT 06069
Ph.: (203) 364-1158
Fax: (203) 364-5196
Peter, James *
Professor
Ashridge Management Research Group
Ashridge Management College
Beakhamstcd, Herts HP4 INS,
ENGLAND
Ph.: 010 44 442 841173
Fax: 010 42 442 841181
Petracca, Dean *
Director, Em-iron. Services
Price Waterhouse
600 Grant Street
Suite 4500
Pittsburgh, PA 15219
Ph.: (412) 355-7713
Fax: (412) 391-0609
Piasecki, Bruce *
President
AHC Group
1223 Peoples Avenue
Troy, NY 12080
Ph.: (518) 276-6565
Fax: (518) 276-8661
Poirson, James '
Project Director - Pollution Prevention
Seventh Generation
25 Lake Avenue
Elyria, OH 44035
Ph.: (216) 322-4187
Fax: (216) 322-1785
Pojasek, Bob *
Vice President
GEI Consultants, Inc.
Environmental Programs
1021 Main Street
Winchester, MA 01890
Ph.: (617) 721-4097
Fax: (617) 721-4073
Experience & Capabilities
I develop curriculum materials for training regulatory staff and business
operations personnel in pollution prevention project financial assessment.
I conduct training in P2 accounting and capital budget methods.
I can provide training in the field of pollution prevention capital
budgeting.
I present pollution prevention techniques to small and mid-sized
businesses so they can establish pollution prevention projects at their
facilities.
We believe economic health and environmental health are not mutually
exclusive - pollution prevention is the method to combine those two
seemingly disparate objectives.
GEI Consultants provides consulting and engineering services to industry
for planning and implementing pollution prevention programs. We use
activity-based costing to rank order pollution prevention opportunities.
I teach graduate level courses on Pollution Prevention (CE-194J) and
Sustainable Development (CE-193J) at Tufts University (Medford, MA).
I am past President of the American Institute for Pollution Prevention.
* Active Participant
Consultants
Page 54
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Purcell, Arthur H.
Director
Environmental Management Services
1745 Selby Avenue, No. 11
Los Angeles, CA 90024
Ph.: (310) 475-1684
Fax: (310) 441-9170
Putnam, David L. *
Principal
Environmental Quality Systems
352 Botsford Street
New Market, Ontario, CANADA
Ph.: (905) 853-0362
Fax: (905) 836-9488
Reddy, P. Ramana *
Research Associate
Tata Energy Research Institute
India Habitat Centre, Lodi Road
New Delhi-110003, INDIA
Ph.: +91-11-469-9427
Fax: +91-11-462-1770
Reimers, Richard F. *
Owner/President
Environmental Intelligence
21046 Champlain
Lake Forest, CA 92630
Ph.: (714) 830-7158
Fax: (714) 855-0213
Rej, Henry *
Consultant
Arthur D. Little, Inc.
20 Acorn Park
Cambridge, MA 02140-2390
Ph.: (617) 498-6187
Fax:(617)498-7019
Reynerson, Donald M. *
Principal
The Harrington Consulting Group
3690 South Rockbridge Road
Stone Mountain, GA 30087
Ph.: (770) 465-9129
Fax: (770) 465-9712
Internet: dreynerson@aol.com
I provide consulting services involving pollution prevention, waste
minimization, and environmental impact analysis. I train/teach others to
use these methodologies.
Pollution Prevention Assessment, Waste Minimization Surveys,
Environmental Impact Analysis, and Emission Inventory Development.
I prepare incremental cost analyses of various clean coal technologies for
abating CO2 emissions.
Information dissemination through news letters, seminars, meetings, etc.
I have developed purchase versus lease spreadsheets to evaluate income
and cash flows and to determine net present value of capital investments.
For project management, I have developed budget cost accounting
systems to track project costs and profits.
Environmental Intelligence is a market research firm in the environmental
industry. I conduct market surveys from potential customers to evaluate
customer buying patterns, competitive analysis, product/service
distribution networks and market demand. The firm collects and analyzes
"real-time" market data so that companies developing a new product or
service can formulate a marketing strategy.
Assist clients in the development and analysis of environmental
accounting and capital budgeting decisions — particularly strategic
decisions.
We have a methodology for more fully incorporating environmental
considerations into strategic decisions. It relies heavily on properly
accounting for environmental costs.
As a principal in the Barrington Group, I assess the impact of
environmental issues on the financial position of institutions, governments,
and firms.
The Barrington Group provides business valuations, accounting reviews,
and environmental assessments, and evaluates technology's impact on the
environment and business decisions.
Active Participant
Consultants
Directory - Spring 1996
Page 55
-------
Participant & Contact Information
Experience & Capabilities
Reynolds, John *
Principal
Decision Consulting Associates
11645 Whiskey Creek Road
Tillamook, OR 97141
Ph.: (503) 841-3616
Fax: (503) 842-3617
Internet: reynolds@oregoncoast.com
Rhodes, Todd
Consultant
Arthur D. Little, Inc.
Acorn Park, 15F/215
Cambridge, MA 02140
Ph.: (617) 498-6188
Fax: (617) 498-7019
Ripcpi, Amy A. *
Partner
Arthur Andersen & Company
69 West Washington
Chicago, IL 60602
Ph.: (312) 507-7258
Fax: (312) 507-1939
Roberts, Don V.
Vice President
CH2M Hill
P.O. Box 22508
Denver, CO 80222
Ph.: (303) 771-0900
Fax: (303) 220-5106
Rock, Clifford L. *
Director of Marketing
The Navix Corporation
200 Harris Road
Grcenup, KY 41144
Ph.: (606) 836-7600
Fax: (606) 836-3730
Rolander, Steven"
Environmental Engineer
SAIC
7600-A Leesburg Pike
Falls Church, VA 22043
Ph.: (703) 734-4319
Fax: (703) 821-4775
Rubel, Fred
Manager, Special Projects
Environmental Consulting, Inc.
17 Glen Hook Road
Hillsdale, NJ 07642-1006
Ph.: (201) 664-5756
Fax: (201) 664-5755
Consulting in decision and risk analysis of environmental projects.
General economic/NPV analysis and cost allocation.
I am researching current accounting practices for capturing and tracking
environmental costs (compliance and remediation in particular). I am
also researching measurement methods.
I hope to be able to shed some light on what's being done currently and
provide a framework for moving forward toward a better, more
comprehensive accounting model.
We are developing an enterprise information system for the management
of environmental, health and safety businesses. Our system allows for
materials accounting with the ability to cost the processes.
We can provide an integrated-media environmental information system
that will enable large companies to track their material releases across
media and assess cost components to the waste materials.
Researching areas in which total assessment can be used to evaluate
pollution prevention
Assist corporations in implementing improved environmental management
systems to include pollution prevention/environmental accounting.
Environmental compliance auditing.
* Active Participant
Consultants
Page 56
Directory - Spring 1996
-------
Participant & Contact Information
Rubin, Leonard G. *
Editor-in-Chief
United Nations (CCC/UN) -
Communications Coordinating
Committee
220 Central Park South
New York, NY 10019
Ph.: (212) 246-7256
Fax: (212) 582-0223
Russell, William G. *
Director, Environmental Services
Coopers & Lybrand
1301 Avenue of The Americas
New York, NY 10019
Ph.: (212) 259-1688
Fax: (212) 259-1301
Experience & Capabilities
I interface on all environmental issues, national and international.
Provide liaison with United Nations.
Ryberg, Betty A. *
Environmental Design Program
Manager
Pitney Bowes Inc.
MS 63-35
One Elmcroft Road
Stamford, CT 06926
Ph.: (203) 351-1821
Fax: (203) 351-7597
Saponara, Anthony *
Senior Associate
ERM - West, Inc.
1777 Botelho Drive, Suite 260
Walnut Creek, CA 94596
Ph.: (510) 946-0455
Fax: (510) 946-9968
Savitz, Andrew W. *
Director, Environmental Advisory
Services
Coopers & Lybrand
One International Place
Boston, MA 02109
Ph.: (617) 478-5095
Fax: (617) 345-0398
Schaplowsky, Ellen H.
Executive Vice President
Rudder-Finn
301 East 57th Street
New York, NY 10022
Ph.: (212) 593-6315 (O)
Fax: (212) 715-1662
I perform financial consulting on environmental issues including
environmental management systems reviews and implementation (includes
environmental information systems and cost accounting systems); support
CPAs with environmental technical knowledge during financial audits; and
provide valuation expertise in support of environmental litigation for
industry, banks and insurance companies.
See above: Tools include computer models for estimating environmental
costs,and liabilities, diagnostics for evaluating environmental management
systems and environmental liabilities. Our firm has vast resources to
support work in the environmental accounting area.
I facilitate design teams to consider environmentally preferable design
alternatives. And without a method for life cycle costing the design teams
have little justification for taking certain approaches which increase direct
costs.
Publications which describe our best practices. Participation in external
organizations to share successes and failures.
I provide consulting that integrates environmental cost accounting and
strategic/corporate concerns into environmental management systems.
ERM-West, Inc. combines environmental engineering, auditing expertise
and regulatory knowledge to develop innovative environmental
management systems.
We are very interested in the disclosure side of the issue under FASB .
#5. This involves a determination of whether a potential liability is
"estimable," "plausible", and material. Also involves insurance insofar as
companies can offset probable liabilities with likely insurance revenues.
Information, analysis dialogue.
Active Participant
Consultants
Directory - Spring 1996
Page 57
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Participant & Contact Information
Scheibner, Alan R., B.Sc., P.Ag.
President and General Manager
Environmental Protection Services
VVCI International Inc.
1100, 550 - Sixth Avenue S.W.
Calgary, Alberta T2P OS2, CANADA
Ph.: (403) 266-3286
Fax: (403) 262-3430
Scliiavo, Michael C
Associate
Capital Environmental
1299 Pennsylvania Avenue, N.W.
Washington, DC 20004
Ph.: (202) 383-6908
Fax: (202) 383-6610
Schnitzer, James
Manager, Engineering
Blasland, Bouck & Lee
8 South River Road
Cranbury, NJ
Ph.: (609) 860-0590
Fax: (609) 860-8007
Selman, Belle F.'
President
Waste Advantage, Inc.
P.O. Box 37616
Oak Park, MI 48237-4015
Ph.: (810) 569-8150
Fax: (810) 967-4015
Selman, Jay *
President
Pinpoint Technologies
128 East Katella Avenue
Suite 1
Orange, CA 92667
Ph.: (714) 639-6717
Fax: (714) 639-4438
Shangraw, R. P., Ph.D.'
CEO
Project Performance Corporation
46030 Manekin Plaza, Suite 180
Sterling, VA 20166
Ph.: (703) 406-8971
Fax: (703) 406-8972
Experience & Capabilities
Develop cost estimates for environmental investigation and remediation
projects.
Develop industrial waste prevention programs for industry, including total
cost accounting audits of wasted raw materials.
Industrial waste prevention engineering services, waste prevention/source
reduction and tracking software, and waste prevention training services.
Has developed software to support financial analysis of environmental
investments. Software commercially available.
* Active Participant
Consultants
Page 58
Directory - Spring 1996
-------
Participant & Contact Information
Smith, Mark T. *
Chief Financial Officer
Applied Earth Sciences, Inc.
7322 Southwest Freeway, Suite 1000
Houston, TX 77074
Ph.: (713) 981-7140, ext. 159
Fax: (713) 981-7339
Experience & Capabilities
As chief financial officer for an environmental consulting firm, I am
regularly involved in cost accounting, reporting and reimbursement
preparation. In addition, as a CPA I have developed a solid
understanding of the disclosure requirements relating to environmental
concerns.
I possess a solid understanding of the accounting disclosure requirements.
My firm has 150 employees within 9 offices actively engaged in
environmental consulting and remediation. I possess a strong capability
with cost accounting systems, both in their design and use. In addition to
being a CPA, CIA and MBA, I possess 20 years of diversified experience
with several industries.
Snider, Eric H., Ph.D., P.E.
Corporate Technical Director
Parsons Engineering Science, Inc.
57 Executive Park South
Suite 500
Atlanta, GA 30329
Ph.: (404) 235-2418
Fax: (404) 235-2500
Internet:
eric_snider@paratl2.ccmail.compuserve.
com
Snowden-Swan, Lesley J.
Engineer
Battelle
P.O. Box 999, P8-38
Richland, WA 99352
Ph.: (509) 376-2370
Fax: (509) 372-0682
Stanczyk, Thomas P. *
RECRA Environmental, Inc.
10 Hazelwood Drive, Suite 106
Amherst, NY 14228-2298
Ph.: (716) 691-2600
Fax: (716) 691-3011
Steger, Wilbur A., Ph.D. *
President
CONSAD Research Corporation
121 North Highland Avenue
Pittsburgh, PA 15206
Ph.: (412) 363-5500
Fax: (412) 363-5509
Steinmiller, Eric
Project Engineer
Environmental Resources Management,
Inc.
2666 Riva Road, Suite 200
Annapolis, MD 21401
Ph.: (410) 266-0006
Fax: (410) 266-8912
Has developed software to assist in waste tracking. Links to accounting
practices.
My colleagues and I are reviewing and improving methods for utilizing
environmental cost (accounting) data in life cycle analyses reflecting
EH&S costs, and for aggregating micro (individual 'firm) data to industry
(national and subnational) levels.
Designing and implementing economic, environmental, waste reduction,
and energy efficiency measures for assessing performance and
policy/regulatory effectiveness.
I prepare worksheets and guidance documents on pollution prevention for
facility personnel. In these worksheets and documents there are areas for
cost/project viability comparisons and assessments and capital project
budgeting and evaluation. Additionally, we would like to better associate
costs to specific product lines and/or areas.
Business is in infancy but we seriously hope we can provide helpful
documents to others in the near-term.
Active Participant
Consultants
Directory - Spring 1996
Page 59
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Participant & Contact Information
Stevens, Richard W.*
President/Consultant
Intctog Incorporated
3610 West Pioneer Parkway, Suite 101
Arlington, TX 76013
Ph.: (817) 572-6966
Fax: (817) 561-0716
Stewart, John E., CPA'
Partner
Arthur Andersen & Company
69 West Washington Street
Chicago, 1L 60602
Ph.: (312) 507-2335
Fax: (312) 507-2548
Stewart, Stephanie R. *
Consultant
1143 Garden Street, #2
Hobokcn, NJ 07031
Ph.: (201) 792-7470
Fax: (201) 792-7470
Strauss, Normnn N., CPA *
National Dir. of Acctg. and Audit.
Brnst & Young
787 Seventh Avenue
New York, NY 10019
Ph.: (212) 773-1692
Fax: (212) 773-1504
Surma, John *
Partner
Price Waterhouse
600 Grant Street
Suite 4500
Pittsburgh, PA 15219
Ph.: (412) 355-7708
Fax: (412) 391-0609
Swirsky, William J.L., FCA
Vice-Pr&ident dcs affaires
professionnclles
L'Institut Canadien des Comptables
Agr6
-------
Participant & Contact Information
Experience & Capabilities
Thomas, Patricia *
Management Consultant
ERM - West Inc.' •
1777 Botelho Drive, Suite 260
Walnut Creek, CA 94596
Ph.: (510) 946-0455, ext. 233
Fax: (510) 946-9968
Trott, Edward W., CPA
Partner
KPMG Peat Marwick
599 Lexington Avenue
New York, NY 10022
Ph.: (212) 909-5622
Fax: (212) 909-5699
Tusa, Waume *
President
Environmental Risk and Cost Control,
Inc.
309 East 90th Street
New York, NY 10128
Ph.: (212) 369-5400
Fax: (212) 722-7381
van Veldhuizen, Arian
Erasmus University Rotterdam
Jaffa 58B; 3061 JK Rotterdam
NETHERLANDS
Ph.: 011-31-10-4531231
Van Epps, Ronald E. *
Arthur Andersen & Company
33 West Monroe Street
Chicago, IL 60603-5385
Ph.: (312) 507-8448
Fax: (312) 507-1034
I assist clients in evaluating their environmental management systems and
developing improvement initiatives, which are prioritized by cost, benefit
and risk. • ' •••
i . • • •. .. -, , ,
ERM is a full-service organization, providing both technical and
management consulting on environmental issues.
Environmental Risk and Cost Control, Inc. assists clients in developing
comprehensive environmental risk management programs and in
implementing specific environmental projects including the development
and implementation of environmentally cognizant financial management
system.
Environmental Risk and Cost Control,
and evaluating potential environmental
implementing environmental programs
potential environmental liabilities. Mr.
Environmental Risk and Cost Control,
environmental consulting experience in
environmental liabilities relating to air,
hazardous waste, etc.
Inc. assists clients in identifying
liabilities and in designing and
designed to minimize these
Tusa, the President of
Inc. has over 20 years of
the management of potential
water, wastewater, solid waste,
I am performing four case studies to show the financial impact of
waterbased cleaning. Furthermore I am involved in developing pollution
prevention based policies.
Financial analysis of the effects of pollution prevention; environmental
impact assessment; and development of environmental policy based on
pollution prevention.
Currently, I work on a total cost assessment project. The goal of this
project is to demonstrate the benefits of switching to waterbased cleaning
instead of chlorinated cleaning. I perform this project for the Toxics Use
Reduction Institute at the University of Massachusetts. The final report
is due on September 30, 1994.
Active Participant
Consultants
Directory - Spring 1996
Page 61
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Participant & Contact Information
Experience & Capabilities
V«n Hemert, Peggy *
Vice President, Enance and
Administration
ABB Environmental Services, Inc.
P.O. Box 7050
Portland, ME 04103
Ph.: (207) 775-5401
Fax: (207) 828-1260
Vern, George A., C.P.A. *
Partner
Arthur Andersen & Company
333 West San Carlos Street
San Jose, CA 95110
Ph.: (408) 977-3525
Fax: (408) 977-3547
Vogel, David *
Consultant
2306 Woods Road
Wilmington, DE 19808
Ph.: (302) 633-0386-H
Fax:NA
von der Schulenburg, Niki *
Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140r2390
Ph.: (617) 498-6266
Fax: (617) 498-7019
Wagner, Bernd *
Professor
University of Augsburg
ZWW, Germany
D-86135 Augsburg, GERMANY
Ph.: 0049-821-598 4024
Internet: b.wagner@ksm.uni-
augsburg.dc
Warren, John L. *
Senior Program Director
Battelle
Pacific Northwest Labs
P.O. Box 999, K8-12
Richland, WA 99352
Ph.: (509) 372-4759
Fax: (509) 372-4376
Watz, Jill
6075 Colton Boulevard
Oakland, CA 94611
Ph.: (510) 339-9473
Fax: (510) 294-4811
I am a consultant who advises companies on how to properly categorize
and accumulate environmental costs so as to obtain a more complete
picture of true costs including environmental.
Activity based costing analysis; consulting on accounting systems;
consulting on generally accepted accounting principles as related to
environmental accounting and disclosure.
I am helping companies identify and capture the costs of environmental
management, and to use this information to measure performance.
I do research, in-company project work, and university teaching on the
subject.
Practical experience in material and energy flow accounting (internal
environmental costs).
I am developing a PC based tool for integrating life cycle environmental
analysis and life cycle cost analysis into a strategic business management
tool.
Life cycle cost and environmental analysis strategic environmental
management.
* Active Participant
Consultants
Page 62
Directory - Spiring 1996
-------
Participant & Contact Information
Experience & Capabilities
Weaver, Jack
Vice President
Roy F. Western, Inc.
One Weston Way; Inc.
West Chester, PA 19380
Ph.: (215) 244-3657
Fax: (215) 430-7455
Webb, Marie A.
Staff Engineer
Radian Corporation
300 North Sepulveda Blvd.
Room 100
El Sugundo, CA 90245
Ph.: (310) 640-0045
Fax: (310) 640-8940
Welch, Joe L., Ph.D.
President
SYNDICS Research
4566 Mill Run Road
Dallas, TX 75244
Ph.: (214) 385-0066
Fax: (214) 385-0708
Wells, Richard *
Vice President
ABT Associates
55 Wheeler Street
Cambridge, MA 02138
Ph.: (617) 349-2773
Fax: (617) 349-2660
Weston, Roy F.
Chairman Emeritus
Roy F. Weston, Inc.
One Weston Way
West Chester, PA 19380-1499
Ph.: (215) 692-3030
Fax: (215) 430-3186
White, Allen *
Director, Risk Analysis Group
Tellus Institute
11 Arlington Street
Boston, MA 02116-3411
Ph.: (617) 266-5400
Fax: (617) 266-8303
Developing managerial accounting methods to integrate environment in
corporate operations.
Integration of environmental performance measurement and
environmental managerial accounting.
Oversees program in P2 economics supported by EPA, state
governments, and various private corporations. Studies how a firm's
capital budgeting process and project financial investment practices may
be altered to encourage P2 versus end-of-pipe investments. Works with
American Society of Testing and Materials in developing a national
standard for total cost assessment (TCA), an alternative approach to
conventional financial analysis which better accounts for long-term,
hidden, and less tangible benefits of pollution prevention. Also involved
in developing corporate-wide indicators of environmental performance.
Methods, tools, and case studies developed will be available for
educational purposes.
Active Participant
Consultauts
Directory - Spring 1996
Page 63
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Participant & Contact Information
Experience & Capabilities
White, Thomas M. *
Managing Partner
Arthur Andersen & Company
911 Main Street
1500 Commerce Tower
Kansas City, MO 64105
Ph.: (816) 292-7555
Fax: (816) 292-7795
Williams, Mnrcia
President
Williams & Vanino, Inc.
11755 Wilshire Boulevard, Suite 2330
Los Angeles, CA 90025
Ph.: (310) 472-2726
Fax: (310) 440-3228
Willis, Alan *
Alan Willis & Associates
1889 Truscott Drive
Missisauga, Ontario L5J 2A1,
CANADA
Ph.: (905) 855-8529 (O)
Fax: (905) 855-8529
Wilson, J. Frnser, CA *
Partner
Ernst & Young
P.O. Box 251, Ernst & Young Tower
Toronto-Dominion Centre
Toronto, Ontario M5K 117, CANADA
Ph.: (416) 943-3611
Fax: (414) 864-1174
Wittman, Mnrlene *
Financial Analyst
Manufacturers Resource and Financial,
Inc.
146 Harvard Street
Newton, MA 02160
Ph.: (617) 332-7878
Fax: (617) 332-7878
Ynrosh, Borys *
Wainman & Kydd
70 Richmond Street East
Suite 400
Toronto, Ontario M5C 1N8, CANADA
Ph.: (416) 363-2075
Fax: (416) 367-2653
We help companies quantify their environmental costs, measure
performance of their key environmental activities and develop productivity
and efficiency recommendations for implementation. We also can assign
the environmental costs to business units, facilities, processes and
products for analysis and decision making purposes.
Our methodologies and tools include: Vital Signs performance
measurement methodology, Global Best Practice Data Base, Operational
Consulting Re-engineering methodologies and change management
methodologies. Our Environmental Services Division team is comprised
of individuals with environmental, financial and operational consulting
experience.
I am researching the need for new, more relevant cost and performance
indicators for investment decision-making and external environmental
performance reporting. Also involved in education for accountants
regarding environmental issues.
Chartered Accountant, assisting Canadian Institute of Chartered
Accountants in environmental accounting and reporting research studies,
and other research and policy institutions in similar fields. (Also
associated Ernst & Young (Canada)* Environmental Practice.)
* Active Participant
Consultants
Page 64
Directory - Spring 1996
-------
Yarticipant & Contact Information
Yuen, Marion *
268 Berkeley Place ,
Brooklyn, NY 11217
Ph.: (718) 230-4798
Experience & Capabilities ..
Consulting on organizational changes that impact on corporate culture,
policies and structures: research on attitudes and corporate culture;
facilitation of focus and strategy groups; and advice on communication of
decision and initiatives. Familiarity with environment of accounting
profession.
Zetlen, Bryan
President
Seattle Scientific Corporation
2606 NW 91st Street'
Seattle, WA 98117-2728
Ph.: (206) 789-2300
Fax: (206) SAME
Zuber, George R. *
Partner
Deloitte & Touche
1633 Broadway
New York, NY 10019
Ph.: (212) 492-4825
Fax: (212) 489-6944
Has organized a waste management seminar using local business and
government professionals as speakers. Uses a role-playing format to
illustrate real world issues. Teaches students about business protocol
and how it may be used effectively to implement P2.
Active Participant
Consultants
Directory - Spring 1996
Page 65
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Active Participant
Page 66
Consultants
Directory - Spring 1996
-------
PARTICIPANTS INVOLVED AS ENVIRONMENTALISTS
Participant & Contact Information
Ali, Zeba *
Deputy Coordinator
IUCN - The World Conservation
Union .
1 Bath Island Road
Karachi, PAKISTAN 75530
Ph.: 573082-573079
Fax: (9221) 587-0287
Internet: psu@iucn.khi.imran.pk
Barbieri, Carlo G. *
Director
Grupo Analisis Energetico
ADA Pellegrini 250
2000 Rosario, ARGENTINA
Ph.: 041 49234
Fax: 41-249515
Dorfman, Mark
INFORM
281 Park Avenue South
New York, NY 10016
Ph.: (212) 689-4040
Fax: (212) 447-0689
Gaffin, Larry
Owner/Career Counselor
Center for Life Decisions
3121 E. Madison Street
Suite #209
Seattle, WA98112
Ph.: (206) 325-9093
Hotz, Lorraine *
Graduate Student
Yale University
123 York Street, Suite 21J
New Haven, CT 06511
Ph.: (203) 782-1030
Fax:NA
Rubin, Leonard G. *
Editor-in-Chief
United Nations (CCC/UN) -
Communications Coordinating
Committee
220 Central Park South
New York, NY 10019
Ph.: (212) 246-7256
Fax: (212) 582-0223
Experience & Capabilities
I am developing natural resource accounting projects for the mangrove
ecosystems of the Judus Delta, Pakistan.
Environmental Impact Assessments, PRA, project development, and
forestry (especially in the Mangrove Ecosystem).
EGA is one aspect of green business. I include it in a workshop as part
of 10 principles for greener business — specifically Business planning.
Offer a workshop/workshop model on a new way of doing business and
can offer a planning guide on the 10 principles for a green business.
I developed an environmental costing study on material recovery facilities.
I interface on all environmental issues, national and international.
Provide liaison with United Nations.
Active Participant
Environmentalists
Directory - Spring 1996
Page 67
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Participant & Contact Information
Tweedale, Tony
President
Recycle Missoula, Inc.
224 E. Pine #2
Missoula, MT 59802-4541
Ph.: (406) 542-1708
Experience & Capabilities
We perform solid waste audits for small businesses so I like to keep up-
to-date on financial incentive/disincentives to waste reduction, industrial
hazardous waste.
Active Participant
Environmentalists
Page 68
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN GOVERNMENT COUNTY/LOCAL
Participant & Contact Information
Bagby, Jennifer *
Economist
City of Seattle Solid Waste Utility
710 Second Avenue
Suite 505
Seattle, WA 98104
Ph.: (206) 684-7808
Fax: (206) 684-8529
Bobletz, Elaine *
Environmental Scientist
Nixon, Hargrave, Devans & Doyle
P.O. Box 1051 Clinton Square
Rochester, NY 14603
Ph.: (716) 263-1596
Fax: (716) 263-1600
Christiansen, Jon
Project Specialist
Seattle City Light
Environment & Safety Division
1015 Third Avenue
Seattle, WA 98104-1198
Ph.: (206) 386-4562
Fax: (206) 386-4589
Kaufman, Eileen R.
New York City Department of
Environmental Protection
59-17 Junction Boulevard
Corona, NY 11368
Ph.: (718) 595-4128 .
Fax: (718) 595-4065
Internet: nycdepl4@transit.com
Lo, Philip, Dr. Env., P.E., QEP
Senior Engineer, Industrial Waste
Section
Sanitation Districts of Los Angeles
County
P.O. Box 4998
Whittier, CA 90607-4998
Ph.: (310) 699-7411
Fax: (310) 692-5103
Experience & Capabilities
I use environmental accounting methods now in analyzing and presenting
projects and programs to decision makers at the local government level.
Economic modelling, statistical analysis, and sensitivity analysis relating to
long range planning.
I assist industry in incorporating full cost accounting. In addition, I am
involved with the local government and want to teach them the value of
full cost accounting.
I work with regulated industry, especially through our industry advisory
council, to promote environmental cost accounting and capital budgeting.
Can facilitate the testing of new environmental cost accounting tools at
regulated industries.
Active Participant
Government County/Local
Directory - Spring 1996
Page 69
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Participant & Contact Information
Experience & Capabilities
Nakata, Mark N.
Environmental Associate I
City of Los Angeles
Environmental Affairs Department
HTM Office
201 N. Figueroa Street, Suite 200
Los Angeles, CA
Ph.: (213) 240-3013
Fax: (213) 580-1084
Internet: mrnonel@aol.com
Niver, Mark S. *
Training Resources Manager
City of San Jose
700 Los Esteros Road
San Jose, CA 95134
Ph.: (408) 945-5300
Fax: (408) 945-5497
Potent, Jeffrey *
Director, Pollution Prevention
New York City Department of
Environmental Protection
59-17 Junction Boulevard
8th Floor
Corona, NY 11368
Ph.: (718) 595-3624
Fax: (718) 595-3744
Pratt, Linda Giannelli
Program Manager, Hazardous Materials
Mgmt. Division
San Diego County Environmental
Health Services
1255 Imperial Avenue
P.O. Box 85261
San Diego, CA 92186-5261
Ph.: (619) 338-2215
Fax: (619) 338-2139
Robi.son, John II. *
Environmental Analyst
Santa Clara County Pollution
Prevention Program
1735 North First St., Suite 275
San Jose, CA 95112
Ph.:(408)441-1195
Fax: (408) 441-0365
Wiechert, Robert
Santa Clara County Hazardous
Materials
P.O. Box 28070
San Jose, CA 95159
Ph.: (408) 299-6930
Fax: (408) 280-6479
I work for a "traditional" pollution prevention technical assistance
program and am interested in incorporating environmental cost
accounting and capital budgeting concepts into pollution prevention
facility assessments and industry outreach activities.
Pollution prevention technical assistance to local businesses and municipal
facilities.
I provide support, research, and training services in the environmental
accounting, budgeting, and financial disciplines.
Existing practices and policies.
I manage a new P2 technical assistance program and I am beginning to
explore effective accounting and financing mechanisms to facilitate P2
projects within client firms.
In the area of managerial accounting and capital budgeting, we have no
tools to formally offer as yet. We do address with our clients payback on
P2 investments.
I am learning all about environmental cost accounting and will then
provide educational outreach to the business community, and
subsequently save the world.
I'm from the government, so therefore, I am here to help. (Smile)
Focusing on promoting P2 from cost saving standpoint.
Santa Clara County P2 Program activities include technical assistance,
incentive programs, regulatory streamlining, and policy coordination.
* Active Participant
Government County/Local
Page 70
Directory - Spring 1996
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Participant & Contact Information
Yoder, Rick
Environmental Engineer I
Lincoln-Lancaster County Health
Department
Environmental Health
2200 St. Mary's Avenue
Lincoln, NE 68502
Ph.: (402)'441-8145
Fax: (404) 441-8323
Experience & Capabilities
Active Participant
Government County/Local
Directory - Spring 1996
Page 71
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Active Participant Government County/Local
Page 72 """ ""Directory - Spring 1996
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PARTICIPANTS INVOLVED IN GOVERNMENT STATE
Participant & Contact Information
Andrews, Gregory D. *
Source Reduction Project Manager
Georgia Hazardous Waste Management
Authority
254 Washington Street, S.W.
Suite 416
Atlanta, GA 30334
Ph.: (404) 651-5120
Fax: (404) 656-7970
Baggot, Robert A.
Business Liaison
Wisconsin Department of Natural
Resources
Office of Pollution Prevention
P.O. Box 7921
Madison, WI 53707-7921
Ph.: (608) 264-8951
Fax: (608) 267-5231
Internet:
BAGGOT#DNCM.DNR.WISC.GOV
Barcasken, Matt *
Pollution Prevention Engineer
Georgia Pollution Prevention Assistance
Division
7 Martin Luther King, Jr. Drive, SW
Suite 450
Atlanta, GA 30334
Ph.: (404) 651-5120
Fax: (404) 651-5130
Barnes, Laura
Librarian
Hazardous Waste Research &
Information Center
One East Hazelwood Drive
Champaign, IL 61820
Ph.: (217) 333-8957
Fax: (217) 333-8944
Internet: laurab@hwric.hazard.uiuc.edu
Baxter, Sharon K. *
Pollution Prevention Program Manager
Virginia Department of Environmental
Quality
629 East Main Street, 5th Floor
P.O. Box 10009
Richmond, VA 23240-0009
Ph.: (804) 698-4344
Experience & Capabilities
I will be assisting businesses with implementing environmental cost
accounting into their decision making. Plan to develop workshops and
one on one assistance.
Help industries with accounting and project justifications for pollution
prevention projects.
We can transfer and/or teach costing and financial analysis techniques to
businesses and government agencies. We can provide workshop or
roundtable forums. As part of our on-site technical assistance/auditing
services, we can work with particular businesses in this area.
Active Participant
Government State
Directory - Spring 1996
Page 73
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Participant & Contact Information
Experience & Capabilities
Berry, Phil '
Senior Environmental Specialist
Oregon Department of Environmental
Quality
811 S.W. 6th Avenue, 8th Floor
Portland, OR 97204
Ph.: (503) 229-5458
Fax: (503) 229-5458
Bird, Alison
Policy Analyst
California Environmental Protection
Agency - DTSC
400 P Street
P.O. Box S06 (T-l)
Sacramento, CA 95812-0806
Ph.: (916) 445-2969
Fax: (916) 327-4494
Campbell, Jancth A. *
Environmental Manager
Florida Department of Environmental
Protection
Pollution Prevention-Waste Reduction
Asst.
7(50 Blair Stone Rd.
Tallahassee, FL 32399-2400
Ph.: (904) 488-0300
Fax: (904) 921-8061
Castro, Lincoln A. *
Compliance Advisor
California State University
Office of the Chancellor
P.O. Box 3502
Seal Beach, CA 90740-7502
Ph.: (310) 985-9014
Fax: (310) 985-9668
Dnrnnll, Nicole *
Research Assistant
University of Texas at Arlington
Department of Economics
P.O. Box 19479
Arlington, TX 76019
Ph.: (817) 273-8221
Fax: (817) 273-3145
Developing new policies for state government that will promote DfE and
pollution prevention. When necessary, developing legislation to enable
state policy to function effectively.
Access to our experiences and information, both at state government and
regulated community.
As the director of Florida's pollution prevention efforts, I have designed
procedures for full-cost accounting in identifying the economic value of
pollution prevention opportunities. This is a key strategy to motivating
investment in P2. We need help with quantification of a larger range of
all costs and all benefits. A database would really help. We need to do
more.
I can identify a large range of types of costs and benefits, which need to
be quantified. We focus on multimedia values, both short and long range
costs and benefits, impacts on workers and consumers, impacts to
environment as well as public health. Insurance costs, liability costs,
reduction in market share, worker compensation costs, natural resource
use costs, etc., etc. need to be quantified.
I prepare project justifications and manage environmental programs.
I am researching and developing a set of integrative economic models
that incorporate environmental issues into the organizational decision
framework, with a specific emphasis on the manufacturing function.
Applicability of cost-benefit analysis in ECM, information sharing,
applicability of total cost assessment for ECM, and copies of our project
proposal.
Active Participant
Government State
Page 74
Directory - Spring 1996
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& Contact Information.
Experience & Capabilities
DeMurs, Patrick *
Industry Relations Coordinator
Massachusetts Toxics Use Reduction
Institute
U. of Massachusetts, Lowell
1 University Avenue
Lowell, MA 01854
Ph.: (508) 934-3294
Fax: (508) 934-3050
Dower, Melinda
Senior Policy Analyst
New Jersey Department of
Environmental Protection and Energy
Office of Pollution Prevention
401 East State Street, CN 423
Trenton, NJ 08625
Ph.: (609) 777-0518
Fax: (609) 777-1330
Drinkwater, Alford *
Assistant Director/Established
Industries
Arkansas Industrial Development
Commission
One State Capitol Mall
Little Rock, AR 72201
Ph.: (501) 682-7325
Fax: (501) 682-7341
Farrell, Andrea
Manager, Pollution Prevention Prog.
Delaware Department of Natural
Resources and Environmental Control
P.O. Box 1401
89 Kings Highway
Dover, DE 19903
Ph.: (302) 739-3822
Fax: (302) 739-5060
Fischer, Guy *
Neighborhood Environmental
Partnership Coordinator
Bottineau Citizens in Action
Office of Waste Management
100 Third Street, Suite 3
Excelsior, MN 55331
Ph.: (612) 474-6003
Fax: NA
Fusco, Elisa A. *
Environmental Specialist
Port Authority of New York & New
Jersey
1 Path Plaza, 3rd Floor JSTL-103
Jersey City, NJ 07306
Ph.: (201) 216-6340
Fax: (201) 216-6305/6027
I currently participate in the review process for management accounting
guidelines developed by the Society of Management Accountants.
As part of our Pollution Prevention Planning Program, the Office
encourages facilities to adopt full-cost accounting. The Office has
developed training materials for facilities and has funded research in the
area of full-cost accounting.
I teach workshops on pollution prevention accounting.
Technical assistance to manufacturers that deal with cost accounting for
production and environmental compliance. We operate a pollution
prevention program for manufacturers. We provide pollution prevention
audits and technical assistance that includes accounting practices.
I provide information to industry regarding environmental accounting
techniques.
Information transfer and networking. Have a trained economist on staff.
Active Participant
Government State
Directory - Spring 1996
Page 75
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Participant & Contact Information
Gallagher, Patricia E. *
Pollution Prevention Coordinator
Wyoming Department of
Environmental Quality
122 West 25th
Cheyenne, WY 82002
Ph.: (307) 777-6105
Fax: (307) 777-5973
Hngevik, George, PU.D.
Senior Policy Specialist for Toxics
National Conference of State
Legislatures
1560 Broadway
Suite 700
Denver, CO 80202
Ph.: (303) 830-2200
Fax: (303) 863-8003
Herb, Jeanne *
Director, Office of Pollution Prevention
New Jersey Department of
Environmental Protection and Energy
CN423
401 E. State Street
Trenton, NJ 08625
Ph.: (609) 777-0518
Fax: (609) 777-1330
Hunt, Gary *
Director, Pollution Prevention Program
North Carolina Department of
Environment, Health and Natural
Resources
P.O. Box 27687
Raleigh, NC 27611-7687
Ph.: (919) 571-4100
Fax: (919) 571-4135
Inghfim, Alan T.
Senior Waste Management Engineer
California Department of Toxic
Substances Control
400 P Street
P.O. Box 806
Sacramento, CA 95812
Ph.: (916) 322-5629
Fax: (916) 327-4494
Johnson, Michael'
Chemical Engineer
Washington Department of Ecology
P.O. Box 47775
Olympia, WA 98504-7775
Ph.: (360) 407-6338
Fax: (360) 407-6305
Internet: mjoh461@ecy.wa.gov
Experience & Capabilities
I am responsible for promoting P2 in Wyoming. Cost accounting is
approach that we encourage industry to use.
an
Development of regulatory and non-regulatory guidance as part of
pollution prevention planning.
Active Participant
Government State
Page 76
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Kelly, Barbara
Director, Executive Office of
Environmental Affairs
Commonwealth of Massachusetts
Office of Technical Assistance
100 Cambridge Street, Suite 2109
Boston, MA 02202
Ph.: (617) 727-3260, x680
Fax: (617) 727-3827
Ludwig, Robert W. *
Pollution Prevention Specialist
California Department of Toxic
Substances Control
PPRRA - 400 P Street, 4th Floor
P.O. Box 806
Sacramento, CA 95812-0806
Ph.: (916) 324-2659
Fax: (916) 327-4494
Mehan, III, G. Tracy
Director
Michigan Department of Natural
Resources
Office of the Great Lakes
P.O. Box 30028
Lansing, MI 48909
Ph.: (517) 373-1449
Fax: (517) 335-4242
Milecofsky, Debra
Executive Assistant
New Jersey Department of
Environmental Protection and Energy
Office of Pollution Prevention
CN 423
Trenton, NJ 08625-0423
Ph.: (609) 777-0518
Fax: (609) 777-1330
Miller, Gary D., Ph.D. *
Assistant Director
Hazardous Waste Research &
Information Center
One East Hazelwood Drive
Champaign, IL 61820
Ph.: (217) 333-8942
Fax: (217) 333-8944
Parker, Jerome *
Environmental Planner
Washington State Department of
Ecology
P.O. Box 47600
Olympia, WA 98504
Ph.: (360) 407-6750
Fax: (360) 407-6715
Internet: jepa461@ecy.wa.gov
I work closely with businesses to work for pollution prevention
opportunities and then analyze if and to what extent P2 measures can be
implemented. What is needed is more environmental cost accounting and
capital budgeting information to help in the evaluation.
Supply business and governmental agencies with pollution prevention and
waste minimization information and assistance.
I conduct economic evaluations of pollution prevention technologies, train
industry in full cost accounting and do some teaching of graduate
students.
We provide on-site assessments; training for industry, other government
agencies and students; conduct applied research and development;
undertake policy studies and make legislative recommendations; and
provide general pollution prevention information.
Incorporating EGA into P2 planning.
Active Participant
Government State
Directory - Spring 1996
Page 77
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Participant & Contact Information
Experience & Capabilities
Persson, Lynn *
Hazardous Waste Minimization
Coordination
Wisconsin Department of Natural
Resources
P.O. Box 7921
Madison, WI 53707
Ph.: (605) 267-3763
Fax: (605) 267-2768
Pesek, Monica '
Environmental Quality Specialist -
Regulation Writer
Texas Natural Resource Conservation
Commission
P.O. Box 13087
Austin, TX 78111-3087
Ph.: (512) 239-1971
Fax: (512) 239-1500
Internet: mpesek @
irgatc.tnrcc.texas.gov
Polsky, Matthew'
Research Scientist
New Jersey Department of
Environmental Protection and Research
Division of Science
CN402
Trenton, NJ 08625-0402
Ph.: (609) 777-0319
Fax: (609) 292-7340
Roy, Natalie *
Director
National Pollution Prevention
Round table
218 D Street, SE
Washington, DC 20003
Ph.: (202) 543-7272
Fax: (202) 543-3844
Shannon, Becky
Environmental Specialist
Missouri Department of Natural
Resources
Technical Assistance Program
P.O. Box 176
Jefferson City, MO 65102
Ph.: (314) 526-6627
Fax: (314) 526-5808
I would like to make good information on cost accounting available to
Wisconsin businesses through our Wisconsin Pollution Prevention
Clearinghouse and workshops, and encourage Wisconsin trade
associations go include these topics in their newsletters and
communications.
Advise the P2 Program within the NJDEPE on incorporating TCA into
policy and marketing the concept. In the past, project manager and co-
architect of first research study to test TCA concept out on companies,
work with them to understand the relevance of specific ten components
and cost items, and develop actual numbers for a proposed investment
both before and after applying TCA.
NJDEPE: Early experience in applying TCA in policy through P2 Plans,
using a combination of mandatory and voluntary elements. Myself:
Besides the marketing of TCA, I'm trying to think through the place of
TCA and its relationships to critical concepts such as sustainable
development, TQM, industrial policy, green technologies.
I maintain an information clearinghouse on pollution prevention and
serve as the primary contact for the department on P2. We will be
developing an agency-wide P2 program next year which will require
economic decision-making information.
Provide copies of documents developed by the department or maintained
in our clearinghouse. Developing on-site technical assistance capabilities.
Active Participant
Government State
Page 78
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Stillman, Kristina
Port Authority of New York & New
Jersey
One World Trade Center, 63 North
New York, NY 10048
Ph.: (212) 435-5420
Fax: (212) 435-5280
Thomas, David L., Ph.D. *
Director, Hazardous Waste Research
and Information Center
Illinois Department of Energy and
Natural Resources
One East Hazelwood Drive
Champaign, IL 61820
Ph.: (217) 333-8940
Fax: (217) 333-8944
Thompson, Tracy D. *
Assistant Director
Tennessee Division of Pollution
Prevention/Environmental Awareness
401 Church Street, 8th Floor
Lt C Annex
Nashville, TN 37243-1551
Ph.: (615) 532-0736
Fax: (615) 532-0231
Torborg, Dick *
Financial Advisor
Massachusetts Department of
Environmental Protection
Office of Technological Assistance
100 Cambridge Street, 21st Floor
Boston, MA 02202
Ph.: (617) 727-3260 ext. 641
Fax: (617) 727-2754
Tulenheimo, Vikre *
Research Engineer (M.Sc. Tech.)
Technical Research Centre of Finland,
Non-Waste Technology
P.O. Box 1601
FIN-01044 VTT, FINLAND
Ph.: +358-0-4565725
Fax: +358-0-460493
Williams, Edward L. *
Manager, Industrial Pollution
Prevention (OPPC/Clean Texas 2000)
Texas Natural Resource Conservation
Commission
P.O. Box 13087
Austin, TX 78711-3087
Ph.: (512) 463-7778
Fax: (512) 475-4599
Our staff have worked with a variety of accounting systems to quantify
cost savings of pollution prevention projects.
We provide technical assistance, assistance in developing pollution
prevention programs, research on pollution prevention
technologies/techniques, library/clearinghouse of pollution prevention
information, analytical support for research projects.
Our division will provide technical assistance, including small
business/clean air assistance.
Technical assistance in both environmental management and accounting
(role of agency is not clearly defined at this point, but information on
accounting and budgeting is relevant).
Developing total cost assessment methods for microeconomic use. Try to
show that pollution prevention solutions are worth implementing.
Just started the work on this area.
I am a member of Texas' leading State P2 activity. We present P2
workshops throughout Texas. I'm developing a financial/budgeting
segment for that outreach activity.
Under the hat of my boss: workshops; site assistant visits; P2 planning
training/program management research; industry incentives on several
avenues; municipal, other and non-industry P2 recycling programs.
Active Participant
Government State
Directory - Spring 1996
Page 79
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* Active Participant
Page 80
Government State
Directory - Spring 1996
-------
PARTICIPANTS INVOLVED IN GOVERNMENT FEDERAL
Participant & Contact Information
Abassi, Daniel
Special Assistant
U.S. Environmental Protection Agency
Office of Policy, Planning & Evaluation
401 M Street, S.W. (2111)
Washington, DC 20460
Ph.: (202) 260-4332
Fax: (202) 260-0275
Anderberg, Michael R. *
Operations Research Analyst
Office of Defense (PA&E)
1800 Defense Pentagon
Washington, DC 20301-1800
Ph.: (703) 697-0317
Fax: (703) 693-5707
Andrews, Cathy *
Director, Pollution Prevention Office
Naval Surface Warfare Center
Code PPO
300 Highway 361
Crane, IN 47522-5000
Ph.: (812) 854-3391
Fax: (812) 854-3981
Internet:
ca7546@smtp.nwscc.sea06.navy.mil
Atcheson, John B.
U.S. Department of Energy
OIT - PO8
1000 Indiana Avenue
Washington, DC 20585
Ph.: (202) 586-2369
Fax: (202) 586-7114
Bergman, Stephanie *
Coordinator, DfE Printing Projects
U.S. Environmental Protection Agency
401 M St, SW (7406)
Washington, DC 20460
Ph.: (202) 260-1821
Fax: (202) 260-0981
Internet:
bergman.stephanie@epamail.epa.gov
Berry, Michael A. *
Deputy Director
U.S. Environmental Protection Agency
Environmental Criteria & Assessment
Office, MD-52
Research Triangle Park, NC 27711
Ph.: (919) 541-4172
Fax: (919) 541-5078
Experience & Capabilities
Leading effort to assure environmental costs are included in life-cycle cost
estimates for major defense acquisition programs.
Coordinated the development and implementation of an activity-based
environmental cost accounting system for the Crane Division, Naval
Surface Warfare Center, Crane, IN. Currently responsible for oversight
and improvements.
Advice to other agencies on developing a cost accounting system (activity-
based). Provide presentations and related materials on the development
of an environmental cost accounting system at the Crane site.
I managed the development of P2/Finance for Screen Printers as part of
the DfE Screen Printing Project. I will also be involved in the
development of two similar software tools for the flexography and
lithography sectors of the printing industry. Also as part of the Screen
Printers Project, I sponsored two satellite seminars on total cost
accounting concepts and tools.
I teach "Environmental Management for Business" at the Kenan-Flagkl
Business School at University of North Carolina at Chapel Hill. A
portion of the course deals with environmental accounting.
Class notes and teach materials.
Active Participant
Government Federal
Directory - Spring 1996
Page 81
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Participant & Contact Information
Experience & Capabilities
' Boger, Debbie
U.S. Environmental Protection Agency
- OPPTS/OPPT/EETD
401 M Street, S.W. (TS-7406)
Washington, DC 20460
Ph.: (202) 260-0880
Fax: (202) 260-0981
Boyd, Larry *
Manager of Environmental Services
Great Lakes Manufacturing Technology
Center
4600 Prospect Avenue
Cleveland, OH 44103
Ph.: (216) 432-5300
Fax: (216) 361-2900
Brown, Douglas M. *
Research Fellow
Logistics Management Institute
2000 Corporate Ridge
McLean, VA 22102
Ph.: (703) 917-7308
Fax: (703) 917-7511
Internet: DBROWN @ LMI.ORG
Carpenter, Julie D. *
Env. Research Analyst/Regulatory
Compliance Spec.
U.S. Air Force
HSC/DRE-1
3017 Meder Drive, Building 437
Brooks AFB, TX 78235
Ph.: (210) 536-5472
Fax: (210) 536-2069
Internet: J Carpenter @
cmgate.brooks.af.mil
Comes, Wendy M. *
Project Director
Federal Accounting Standards Advisory
Board
750 First Street, N.E., Suite 1001
Washington, DC 20002
Ph.: (202) 512-7357
Fax: (202) 512-7366
Internet: WComes @ cap.gwu.edu
Cranford, Bruce *
Program Manager
U.S. Department of Energy
Office of Energy Efficiency/Renewable
Energy
Office of Industrial Technologies
Washington, DC 20585
Ph.: (202) 5S6-9496
Fax:(202)586-7114
I prepare budgetary estimates and project reviews, and use the project
database for performing capital requirements analyses for the Army's
environmental program. This requires assessment of Army-wide capital
budget needs based on future regulations, and we attempt to ensure that
operating improvements are not charged off to environmental budgets.
We have a powerful database of projects across all media programs that
can serve as a project cost/schedule baseline. We have many years of
experience in capital allocation and budgeting. I am also the President of
an environmental association which may serve as a useful network.
We are researching and evaluating environmental cost accounting, cost-
benefit analysis and capital budgeting methods for pollution prevention,
compliance and restoration projects. We are also developing tools in
order to incorporate capital budgeting methods into environmental
strategic planning.
I am developing accounting standards for the Federal government.
Prepare and evaluate project justifications
Data, contacts, cooperation.
* Active Participant
Government Federal
Page 82
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Dever, Mary E. *
Technical Assistance Provider
U.S. Environmental Protection Agency
New England Environmental Assistance
Team (NEEA Team)
John F. Kennedy Federal Building
Boston, MA 02203
Ph.: (617) 565-9408
Fax: (617) 565-3346 ,
Internet:
dever.mary@EPAmail.EPA.gov
DeVillars, John P. *
Reg. Admin.
U.S. Environmental Protection Agency
- Region I
Administrative
JFK Building, Mail Code RAA
Boston, MA 02203
Ph.: (617) 565-3400
Fax: (617) 565-3415
Edward, Jim *
Director of Strategic Planning &
Prevention
U.S. Environmental Protection Agency
Office of Federal Facilities Enforcement
401 M Street, 2261
Washington, DC 20460
Ph.: (202) 260-8859
Fax: (202) 260-9437
Elwood, Holly *
Environmental Protection Specialist
U.S. Environmental Protection Agency
- OPPTS/OPPT/PPD
MC7409
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-4362
Fax: (202) 260-0178
Internet:
elwood.holly@epamail.epa.gov
Farfone, Frank J. *
Corporate Consultant to President's
Council on Sustaining Development
Dow Chemical U.S.A.
2030 Dow Center
Midland, MI 48674
Ph.: (517) 636-8201
Fax: (517) 636-0389
Provide information and training for various industrial sectors on varied
topics. To date, businesses have indicated interest in obtaining
environmental cost accounting but limited sector-specific accounting
information has been available. Once received and properly trained, I will
be able to provide this valuable information to our chosen sectors.
NEEA Team provides technical and pollution prevention assistance to
industrial sectors (currently metal finishing, electronics and printing) and
municipalities. We sponsor workshops and other training events' and are
currently working on sector-specific projects such as creation of a Printing
Compliance Manual. The Team will also develop or acquire regulatory
fact sheets. The Team has also established an 800-line to provide
assistance during business hours.
Co-Manager of EPA's Environmental Accounting Project, which includes
publishing this network. Our goal is to work cooperatively with
stakeholders to encourage and motivate businesses to understand the full
spectrum of their environmental costs and incorporate them into decision-
making.
Both EPA's Pollution Prevention Information Clearinghouse (202) 260-
1023 ahd the EPA Environmental Accounting Project web site, located
on the Enviro$en$e server (http://es.inel.gov/), have a great deal of
information on environmental accounting available for the public. EPA is
also tracking organizations' efforts to improve accounting practices.
Coordinated team that is formulating policy and evaluating environmental
cost accounting.
Active Participant
Government Federal
Directory - Spring 1996
Page 83
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Participant & Contact Information
Fiorino, Dan
Acting Director, Waste and Chemical
Policy Division
U.S. Environmental Protection Agency
Office of Policy Planning & Eval.
(2125)
401 M Street, S.W.
Washington, DC 20460 ;
Ph.: (202) 260-2749
Fax: (202) 260-0174
Fox, Catherine A.
Environmental Scientist
U.S. Environmental Protection Agency
-OST
401 M Street, S.W., (WH-585)
Washington, DC 20460
Ph.: (202) 260-1327
Fax: (202) 260-9830
Gold, David
Regional Manager
MIST Manufacturing Extension
Partnership
Building 224 Room BUS
Gaithersburg, MD 20899
Ph.: (301) 975-5020
Fax: (301) 963-6556
Gory, Duane *
Economist
U.S. Army - Concepts Analysis Agency
8120 Woodmont Avenue
Bethesda, MD 20814-2797
Ph.: (301) 295-1684
Fax: (301) 295-1662
Horn, Bevin
Environmental Protection Specialist
U.S. Environmental Protection Agency
- Region 5
77 W. Jackson Boulevard (SP-14J)
Chicago, IL 60604
Ph.: (312) 886-6253
Fax: (312) 353-4342
lannaconi, Teresa
Deputy Chief Accountant
U.S. Securities and Exchange
Commission
Division of Corporation Finance
4050 5th Street, NW
Washington, DC 20549
Ph.: (202) 272-2553
Fax: (202) 272-2677
Experience & Capabilities
The MEP provides technical assistance to manufacturers through regional
non-profit organizations.
* Active Participant
Government Federal
Page 84
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Jarrett, Robert E. *
Senior Fellow
U.S. Army - Environmental Policy
Institute
430 10th St. NW, Suite S-206
Atlanta, GA 30318-5770
AEPI does policy analyses on a wide range of environmental issues,
media and policies. I recently got a Pentagon request to locate cost
benefit models to apply to pollution prevention program development and
financial management for the entire Army.
Our economist and others are beginning to move into environmental
accounting issues. Therefore, we haven't demonstrated strength in this
area. However, we offer a multi-disciplinary team able to bring all • '
aspects to a focus. We are only 2 years old at this point and ready to
engage in cooperative initiatives consistent with our charter.
Jones, Barbara A.
Paralegal
U.S. Environmental Protection Agency
Office of General Counsel
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-7213
Fax: (202) 260-2432
Joyce, Mark N. *
Dir., Env. Inf., EC. & Tech. Staff
U.S. Environmental Protection Agency
401 M Street, SW (1601F)
Washington, DC 20460
Ph.: (202) 260-6889
Fax: (202) 260-6882
Kjeldgaard, Edwin *
Sandia National Labs
Albuquerque, NM 87185-0718
Ph.: (505) 845-8011
Fax: (505) 844-0244
Klossner, Kris *
Waste Minimization Coordinator
Babcock and Wilcox Idaho, Inc.
P.O. Box 1625
Idaho Falls, ID 83415-0001
Ph.: (208) 526-6013
Fax: (208) 526-3417
Lounsbury, Jim
P2 State Liason
U.S. Environmental Protection Agency
- OSWER/WMD/WMB
401 M Street, SW (MC-5302W) ,
Washington, DC 20460
Ph.: (703) 308-8463
Fax: (703) 308-8433
Luben, Lyn
U.S. Environmental Protection Agency
-OSW
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-4318
Fax: (202) 260-0284
I am developing pollution prevention project evaluation methodology that
includes total cost assessment techniques.
Developing methods to account for waste costs in a manufacturing
facility. We are trying to break the costs into waste streams and
processes. When the true costs of waste are calculated, pollution
prevention methods become obvious.
Lessons learned from an M&C contractor at a government facility.
P2 in permits. Waste minimization guidance to hazardous waste
generators, including a section on full cost accounting.
Active Participant
Government Federal
Directory - Spring 1996
Page 85
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Participant & Contact Information
Mnnsur, Sally B.
Pollution Prevention Coordinator
U.S. Environmental Protection Agency
- Region I
Waste Management Division
JFK Federal Building (HERCAN 6)
Boston, MA 02203
Ph.: (617) 223-5529
Fax: (617) 573-9662
McIIugh, Ron *
Acting Deputy Director, Office of
Strategic Planning & Analysis
U.S. Department of Energy
Dept. of Environmental Management
1000 Independence Ave., EM4
Washington, DC 20585
Ph.: (202) 586-7228
Fax: (202) 586-9172
Mclaughlin, Susan *
Environmental Protection Specialist
U.S. Environmental Protection Agency
- OPPTS/OPPT/PPD
MC7409
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-3844
Fax: (202) 260-0178
Internet:
mclaughlin.susan@epamail.epa.gov
Miller, Robert A. *
Environment, Safety and Health
Division
Lawrence Berkeley Laboratory
Mail Stop: 75B-101
1 Cyclotron Rd.
Berkeley, CA 94720
Ph.:(510)486-5886
Fax:(510)486-4193
Murphy, John R.
Management Analyst
U.S. Department of Commerce
Office of Finance & Management
Support
14th Street & Constitution Avenue,
N.W., Room 6020
Washington, DC 20230
Ph.:(202)482-4115
Fax: (202) 482-3270
Experience & Capabilities
I develop communications materials for businesses on pollution
prevention options and would like to integrate detailed information on
cost accounting and budgeting.
Information dissemination, training, regulatory information.
Co-Manager of EPA's Environmental Accounting Project, which includes
publishing this network. Our goal is to work cooperatively with
stakeholders to encourage and motivate businesses to understand the full
spectrum of their environmental costs and incorporate them into decision-
making.
Both EPA's Pollution Prevention Information Clearinghouse (202) 260-
1023 and the EPA Environmental Accounting Project web site, located
on the Enviro$en$e server (http://es.inel.gov/), have a great deal of
information on environmental accounting available for the public. EPA is
also tracking organizations' efforts to improve accounting practices.
Develop new accounting methods.
We will share developments.
* Active Participant
Government Federal
Page 86
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Nelson, Judith A. *
Special Assistant
U.S. Environmental Protection Agency
OPPT
401 M Street, S.W., 7101
Washington, DC 20460
Ph.: (202) 260-4177
Fax: (202) 260-0951
Neuscheler, Philip E. *
Financial Management Analyst
U.S. Department of Energy
Office of Engineering and Cost
Management (EM-24)
1000 Independence Avenue, Room
3E066 Forrestal
Washington, DC 20585
Ph.: (202) 586-7505/0126
Fax: (202) 586-9440
Newton, Fred J., CPA *
Deputy Director
Defense Contract Audit Agency
Cameron Station
5010 Duke Street, Room 4C346
Alexandria, VA 22304-6178
Ph.: (703) 274-7281
Fax: (703) 617-7450
Northridge, Michael
Office of Enforcement
U.S. Environmental Protection Agency
Superfund Enforcement Div. (2272)
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-3586
Fax: (202) 260-3069
Ondich, Gregory
Director, PDS
U.S. Environmental Protection Agency
- ORD/OEETD
401 M Street, S.W. (RD-681)
Washington, DC 20460
Ph.: (202) 260-5747
Fax: (202) 260-4524
Paley, Louis R. *
Co-Manager, Enviro$en$e
U.S. Environmental Protection Agency
- FFEO
MC - 2201A
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 564-2613
Fax: (202) 501-0284
Internet: paley.lou @epamail.epa.gov
Researching environmental accounting to establish potential savings in
DOE. No conclusion expected before mid-year 1995.
I provide Headquarters direction to the federal government audit
organization responsible for auditing contract costs, including
environmental costs, charged to contracts of the Department of Defense,
the Environmental Protection Agency and other agencies.
We are willing to share experiences and guidance in measuring the costs
of environmental damage and cleanup.
Serve as EPA's informal liaison with the Securities and Exchange
Commission, focusing primarily on disclosure of environmental liabilities,
particularly Superfund and RCRA liabilities.
Enviro$en$e maintains a home page on the World Wide Web at
http://es.inel.gov.
Active Participant
Government Federal
Directory - Spring 1996
Page 87
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Participant & Contact Information
Experience & Capabilities
Perira, Donna
Chief, Waste Minimization Branch
U.S. Environmental Protection Agency
-OSWER/WMD/WMB
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8402
Fax: (703) 308-8433
Pesacreta, Patrick
Economist
U.S. Environmental Protection Agency
Office of Solid Waste, Hazardous
Waste Division
401 M Street, S,W., 5302W
Washington, DC
Ph.: (703) 308-8605
Fax: (703) 308-8443
Ralston, Mark *
Analyst
U.S. Environmental Protection Agency
- OSWER/WMD/WMB
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8595
Fax: (703) 308-8433
Roscnbauin, Donna
Cost Analyst
U.S. Air Force - Aeronautical Systems
Center
ASC/FMCE, Building HA
1970 Third Street, Suite 6
Wright Patterson, AFB, OH 45433-
7213
Ph.: (513) 255-6347
Fax: (513) 476-7695
Internet:
roscnbdk@grumpy.wpafb.af.mil
Rosenberg, Elliot
Economist
U.S. Environmental Protection Agency
- Region 10
Policy Planning & Evaluation
1200 Sixth Avenue MD-142
Seattle, WA 98101
Ph.: (206) 553-1546
Fax: (206) 553-4957
Roy, Manik, Ph.D.
U.S. Environmental Protection Agency
- OA/PPPS
401 M Street, SE
Washington, DC 20460
Ph.: (202)
Fax: (202)
Developing economic policy for hazardous waste generators.
Develop estimates for facilities, pollution prevention and waste disposal
associated with weapon systems.
Studies done locally which will include rules-of-thumb and cost, estimating
relationships.
* Active Participant
Government Federal
Page 88
Directory - Spring 1996
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Ooisteict. Information
Experience & Capabilities
Roydes, Sharon
Staff Accountant
U.S. Navy
Crane Division Naval Surface Warfare
Center
300 Highway 361, Building 12, Code
CE
Crane, IN 47522-5001
Ph.: (812) 854-1589
Fax: (812) 854-4075 ; ,
Internet:
srr497@smtp.nswcc.sea06.navy.mil
Rubenstein, Daniel Blake *
Principal
Office of the Auditor General
240 Sparks Street
Ottawa, Ontario K1A OG6, CANADA
Ph.: (613) 995-3708
Fax: (613) 947-6886
Internet: ah310@freenet.carleton.ca
Saloio, Jr., Jose H. *
Senior Member of Technical Staff
Sandia National Labs
Org. 9364
MS-1146, P.O. Box 5800
Albuquerque, NM 87185-1146
Ph.: (505) 845-3067
Fax: (505) 845-3115
Saulter, Ken ,
Midwest Manufacturing Technology
Center
Industrial Technology Institute
P. O. Box 1485
Ann Arbor, MI 48106
Ph.: (313) 769-4234
Fax: (313) 769-4064
Spitzer, Martin A., Ph.D., J.D. *
Pollution Prevention Policy Staff
U.S. Environmental Protection Agency
Office of the Administrator
401 M Street, SW (MC-7409)
Washington, DC 20460
Ph.: (202) 260-4342
Fax: (202) 260-8511
Internet:
spitzer.marty@epamail.epa.gov
Steever, E. Zell
Senior Policy Advisor
U.S. Army - Corps of Engineers
Office of Strategic Initiatives
20 Massachusetts Avenue, N.W.
Washington, DC 20314-1000
Ph.: (202) 272-8536
Fax: (202) 504-4615
Author of Environmental Accounting for the Sustainable Corporation.
Strategies and Techniques (Greenwood Publishing, 1994). I am looking
at environmental accounting applications for the government of Canada.
Study on Environmental Management Systems for the public sector.
I am tracking progress in the field of environmental accounting.
Active Participant
Government Federal
Directory - Spring 1996
Page 89
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Participant & Contact Information
Stokke, Steven
Environmental Protection Specialist
U.S. Army - Fort McCoy
AFZR-DE-E Stokke
Sparta, WI 54656
Ph.: (608) 388-8940
Fax: (608) 388-3603
Thibault, Michael J. '
Assistant Director, Policy & Plans
Defense Contract Audit Agency
Cameron Station
Alexandria, VA 22304-6178
Ph.: (703) 274-7323
Fax: (703) 617-7452
Vcit, Kathleen *
Chief, Program Management
U.S. Environmental Protection Agency
1200 Sixth Avenue, WD-125
Seattle, \VA 98101
Ph.: (206) 553-1983
Fax: (206) 553-1775
Wassermnn, Cheryl
Associate Director for Policy Analysis,
Office of Federal Activities
U.S. Environmental Protection Agency
Office of Enforcement
2551A 401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 564-7129
Fax: (202) 564-0070
Wiggert, Lara *
Infotcrra/EP3 Librarian
Infoterra/EPA HQ Library
MC 3404
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-9357
Fax: (202) 260-3923
Experience & Capabilities
I manage the Headquarters directorate of DCAA responsible for
researching and developing audit guidance for audits of contract costs,
including environmental costs, charged to contracts of the Department of
Defense, the Environmental Protection Agency and other agencies.
We are willing to share experiences and guidance in measuring the costs
of environmental damage and cleanup.
Work with federal agencies to identify pollution prevention opportunities.
I would hope to use information you provide.
I am the Agency Representative for the International Standards •
Organization's (ISO) development of international voluntary standards for
environmental auditing and environmental management. In addition, I
am involved in capacity building for environmental impact assessments.
* Active Participant
Government Federal
Page 90
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN GOVERNMENT INTERNATIONAL
Participant & Contact Information
Anielski, Mark *
Senior Policy Analyst
Canada - Alberta Environmental
Protection
9th Floor, South Petroleum Plaza
9915-108 Street
Edmonton, Alberta, CANADA T5K
2C9
Ph.: (403) 422-9615
Fax: (403) 422-3578
De Reyna, Ramon *
Chief
United Nations Conference on Trade
and Development
Division on Transnational Corporations
and Investment
Palais des Nations CH-1211
Geneva, SWITZERLAND
Ph.: (41-22) 907-5802
Fax: (41-22) 907-0055
Dev Bhattarai, Mukesh *
Senior Engineer
Nepal Ministry of Industry
P.O. Box 3245
Kathmandu, NEPAL
Ph.: 877-1-414281
Fax: 877-1-220319
Guay, Guylaine
Planning Analyst
Lafarge Canada, Inc.
6150 Royalmount Avenue
Montreal, Quebec H4P 2R3,
CANADA
Ph.: (514) 738-1202
Fax: (514) 738-1124
Holmes, Susan P.
Economic Program Coordinator
Environment Canada
Great Lakes Pollution Prevention
25 St. Clair Avenue East, 6th Floor
Toronto, Ontario M4T 1M2, CANADA
Ph.: (416) 973-5434
Fax: (416) 973-7438
Experience & Capabilities
I am actively involved in development of natural resource accounts for
the province of Alberta. Along with the Bureau of Statistics, we have
now developed preliminary accounts for oil and gas, coal, forests,
agricultural soils, and carbon fixation. I currently chair a resource
accounting working group.
Advice on application and methods of natural resource accounting.
I supervise the work of U.N. experts who are developing international
standais interested in economic tools which will help to integrate
environmental conditions into market economics.
I prepare project justification.
Dissemination to private sectors different aspects on pollution prevention
including technology, cost effectiveness, etc.
Active Participant
Government International
Directory - Spring 1996
Page 91
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Participant & Contact Information
Experience & Capabilities
Hughes, Helen R., CBE
Parliamentary Commissioner for the
Environment
Tc Kaitiaki Taiao a Te Whare
Paremata
11th Floor, Reserve Bank Building, 2
The Terrace
P.O. Box 10-241
Wellington, NEW ZEALAND
Ph.: (04) 471-1669
Fax: (04) 471-0331
Inglis, Pat
Manager, Environmental Stewardship
Services and Facilities Directorate
Canadian Heritage Parks Canada
Room 554
220 Fourth Avenue S.E.
Calgary, Alberta T2P 3H8, CANADA
Ph.: (403) 292-4448
Fax: (403) 292-4185
Kimctt, Dale
Manager-NPPS
Environment Canada - Nopp
365 St. Joseph, llth Floor
Hull, Quebec K1A OH3, CANADA
Ph.:(819)953-1114
Fax: (819) 953-7970
Lunge, Glenn-Marie *
Senior Research Scientist
New York University
Institute for Economic Analysis
269 Mercer Street, Room 206
New York, NY 10003
Ph.: (212) 998-7486
Fax: (212) 995-4165
Internet: Iange@is2.nyu.edu
McCauley, Steve
Environment Canada
Tech Development for Environmental
Protection
425 St. Joseph Boulevard, 4th Floor
Hull, Quebec K1A OH3, CANADA
Ph.: (819) 953-9237
Fax: (819) 953-9029
Oppencau, Jean Claude *
Research and Development Manager
Ministere Environnement
14 Boulevard du General leclere
Nevilly Sur Seine, FRANCE 92524
Ph.: (1) 408-3490
Fax: (1) 408-9931
I am constructing environmental accounts for national economies in Asia
and Africa. I am developing a critical review of various environmental
accounting practices — lifecycle analysis, full-cost accounting, etc. — as a
tool for evaluating industrial ecology initiatives and for teaching courses in
this area.
The institute provides technical assistance in developing national-level
resource accounting and using accounts for policy analysis.
Economic Research Program industrial ecology strategy.
Environmental Industrial Plan fiscal and levies strategy.
Active Participant
Government International
Page 92
Directory - Spring 1996
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Participant & Contact Information
Sakornarun, Suporn *
Thailand Department of Industrial
Works
7516 Rama VI Road
Rajathevee
Bangkok, THAILAND 10400 .
Ph.: (662) 2464314
Fax: (662) 2464314
Serrano, Richard V. *
National Coordinator
Philippines Department of Environment
and Natural Resources
Urban Pollution Coordinating Office
Dilimn, Quezon City, PHILIPPINES
Ph.: 999-710
Fax: 98666
Seto, Peter
Assistant Director, Enviro. Tech Office
Environment Canada
867 Lakeshore Road, Box 5050
Burlington, Ontario L7R 4A6,
CANADA
Ph.: (416) 336-6450
Fax: (416) 336-4858
Shi, Han, M.Sc.E.
Programme Coordinator
The Administrative Centre for China's
Agenda 21 (ACCA21) • •
30 Baishiqiao Road
Beijing 100081, P.R., CHINA
Fax: (86-1) 831-3546 " '
Victor, Peter
Assistant Deputy Minister •
Canadian Ministry of Environment and
Energy
135 St. Clair Avenue, West - 14th Floor
Toronto, Ontario M4V 1P5, CANADA
Ph.: (416) 323-4384
Fax: (416) 323-4396
Experience & Capabilities ' •
I am developing the new concept of moving from treatment to
preservation.
Disseminate to industries and public; Service to industries.
I am at the initial phase of introducing Pollution Prevention which would
require all these - "Cost Accounting" project justification concerns.
Representing the national government, I have extensive network both in
business and private sectors that I can package.
I am assessing the contribution that environmental cost accounting and
capital budgeting can make to environmental management.
Active Participant
Government International
Directory - Spring 1996
Page 93
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Active Participant
Page 94
Government International
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN INDUSTRY
Participant & Contact Information
Aburida, Wael H. *
Equity Research Analyst
Prudential Securities
1 New York Plaza
17th Floor
New York, NY 10292
Ph.: (212) 778-5040
Fax: (212) 778-6192 or 1389
Internet: wael_aburida@prusec.com at
Internet@lotusxchg
Adams, Jane B.
Project Manager
Financial Accounting Standards Board
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856
Ph.: (203) 847-0700
Fax: (203) 849-9714
Allgaier, Eric L.
Senior EH&S Programs Manager
MCI Telecommunications Corp.
9271/081, 701 S. 12th Street
Arlington, VA 22202
Ph.: (703) 414-2735
Fax: (703) 414-6098
Internet: 543-5791@mcimail.com
Alper, L. (Mickey)
Vice President & Asst. Controller
ITT Corporation
1330 Avenue of the Americas
New York, NY 10019-5490
Ph.: (212) 258-1809
Fax: (212) 258-1024)
Ambrose, Thomas P. *
Advisor
HSE Mangement
125 Grey Fox Run
Chagrin Falls, OH 44022
Ph.: (216) 247-2372
Fax: (216) 247-2372 :
Experience & Capabilities
I am an equity research analyst for Prudential Securities. My primary
responsibility is to provide fundamental research and analysis on
environmental/pollution control companies. One measure I like gauge is
the appropriateness of closure/post-closure reserves for solid-waste
landfills. I apply economic modeling to company financials to come up
with future earnings and cash flow estimates. My intellectual and
academic interests are sustainable development, source reduction, and
recycling, with a specific concern for application to less developed nations.
I am currently involved with academic and non-profit institutions which
perform an environmental research role.
I am available to provide editorial comment and advice on environmental
research.
Integrating environmental concerns into routine business decisions and
processes. Developing management accounting methods for
environmental effects analysis, performance measures, and cost/benefit
comparison.
HSE Management provides strategic advice and audit/assessment services
in Health, Safety, and Environment to all kinds of organizations.
Active Participant
Industry
Directory - Spring 1996
Page 95
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Participant & Contact Information
Ameen, Philip D. *
Deputy Comptroller
General Electric Company
3135 Easton Turnpike
Falrfield, CT 06431
Ph.: (203) 373-2458
Fax: (203) 373-2441
Annmosa, Nga T.
Section Head, Spares and Logistics
Provisioning
GDE Systems, Inc.
P.O Box 85310
Mail Zone 7234-A
San Diego, CA 92186-5310
Ph.: (619) 573-7844
Fax: (619) 573-7450
Aulen, Kenneth L.
Admin. VP & Controller
Ashland Oil Inc.
P.O. Box 391
Ashland, KY 41114
Ph.: (606) 329-5454
Fax: (606) 329-4950
Azar, Jack *
Manager, Resource Conservation and
Design for Environment
Xerox Corporation
800 Phillips Road 317-14S
Webster, NY 14580
Ph.: (716) 422-9506
Fax: (716) 422-8217
Backcs, Robert W. *
Corporate Manager, Accounting
Implementation and Control
Schering-Plough Corporation
1 Giralda Farms
Madison, NJ 07940-1000
Ph.: (201) 822-7261
Fax: (201) 822-7044
Bail, Gary G. *
Chemical/Environmental Opinions
Manager
Tektronix Inc.
P.O. Box 500 MS 10-000
Beaverton, OR 97077-0001
Ph.: (503) 627-4248
Fax: (503) 627-3170
Experience & Capabilities
Responsible for accounting and analysis at a policy level.
Significant systems/accounting/analysis experience.
I review and modify corporate-wide accounting policies/procedures for
accounting for environmental costs and for capital budgeting. I research
and monitor developments in setting accounting standards and financial
reporting requirements for environmental costs. I review and monitor
internal management reporting relative to environmental obligations.
I am familiar with, and experienced in, formal project management
policies, application and controls. I am familiar with internal management
reporting requirements and accounting controls for environmental
accounting and capital budgeting.
I'm involved with environmental capital and reserves planning. We are
attempting to review "total environmental costing." Total costing analysis
has not been fully analyzed at our corporation in the past.
We are electronically linked to all other areas of our company. We have
transmitted our SARA data to state agencies.
* Active Participant
Industry
Page 96
Directory - Spring 1996
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Participant & Contact Information
Baird, Bob
Coordinator, Corporate Environmental
Management
Canada Saskatchewan Environment and
Resource Management, Policy and
Partnerships Branch
3211 Albert Street
Regina, CANADA S4S 5W6
Ph.: (306) 787-5897
Fax: (306) 787-0024
Balestrero, Gregory
Executive Director
Institute of Industrial Engineers
25 Technology Park/Atlanta
Norcross, GA 30092
Ph.: (404) 449-0460 x 201
Fax: (404) 263-8532
Ball, C. R. (Bob)
Senior Advisor, Pub. Aff. Oper.
Exxon Corporation
225 E. John W. Carpenter Freeway
Irving, TX 75062-2298
Ph.: (214) 444-1161
Fax: (214) 444-1138
Barkley, Dana *
Environmental Initiatives Consultant
Arizona Public Service Company
P.O. Box 53999
STA 9308
Phoenix, AZ 85072-3999
Ph.: (602) 250-3838
Fax: (602) 250-3813
Barrentine, Becky .
Manager Information Issues
Financial Executives Institute
10 Madison Avenue
P.O. Box 1938
Morristown, NJ 07962-1938- •
Ph.: (201) 898-4645
Fax: (201) 898-4649
Barth, Richard *
Chairman, President &. CEO
Ciba-Geigy Corporation
444 Saw Mill River Road
Ardsley, NY 10502
Ph.: (914) 479-2421
Fax: (914) 479-2227
Experience & Capabilities
As an organization, we encourage and foster a forum for our members to
exchange information about this critical management tool.
APS is working to establish a P2 culture and infrastructure. I have been
working with accounting to raise their awareness that we need to get
environmental costs (both direct and life cycle) built into our business
decision-making process.
Our experience - as we learn more about integrating env. cost into our
business process.
Active Participant
Industry
Directory - Spring 1996
Page 97
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Participant & Contact Information
Experience & Capabilities
Bateman, Phil *
Corporate Director of Environmental
Assurance
The Lubrizol Corporation
29400 Lakeland Boulevard
Wickliffe, OH 44092-2298
Ph.: (216) 943-1200
Fax: (216) 943-2908
Helen, Alicia A. *
Financial Analyst
PRC Environmental Management, Inc.
91F JMT Corp. Cond. ADB Avenue
Ortigas Complex, Pasig
Metro Manila, PHILIPPINES
Ph.: (632) 634-1617
Fax: (632) 634-1622
Bell, R. Hays, Ph.D.
Vice-Presiclent and Director
Eastman Kodak Company
Corporate Health, Safety and
Environment
Rochester, NY 14652-6256
Ph.: (716) 722-5036
Fax: (716) 722-0239
Bender, Douglas M. *
Analyst
Arizona Public Service Company
P.O. Box 53999
Mail Station 9210
Phoenix, AZ 85072-3999
Ph.: (602) 250-3091
Fax: (602) 250-2023
Berezo, Michael *
Director, Environmental Strategies
Monsanto Company
Mail Code A2NG
800 North Lindbergh Boulevard
St. Louis, MO 63167
Ph.: (314) 694-6627
Fax: (314) 694-6858
Berkihiser, Elliott *
Manager, Waste Resources
The Boeing Company
P.O. Box 3707 MS-7E-JA
Seattle, WA 98124-2207
Ph.: (206) 393-4784
Fax: (206) 477-1918
Developing a strategy to account for and implement an environmental
accounting program.
Lots of questions. Looking for answers!
I am working with various business teams to identify full environmental
costs and to use this information to help identify environmental
improvement opportunities throughout the business value chain to
enhance business unit performance.
Information, shared experience.
I am currently the Aerospace Industries Association representative to the
American Institute for Pollution Prevention. At AIPP I am leading
several projects to review innovative methods for calculating the economic
benefit of pollution prevention.
Active Participant
Industry
Page 98
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Berman, Jonathan
Market Analyst
Molten Metal Technology
51 Sawyer Road
Waltham, MA 02154
Ph.: (617) 487-7677
Fax: (617) 487-7870
Blanckaert, Thomas R. *
Manager Finance - Corp.
Environmental
General Electric Corporation
3135 Easton Turnpike
W1A1
Fairfield, CT 06431
Ph.: (203) 373-2313
Fax: (203) 373-3342
Bobletz, Elaine *
Environmental Scientist
Nixon, Hargrave, Devans & Doyle
P.O. Box 1051 Clinton Square
Rochester, NY 14603
Ph.: (716) 263-1596
Fax: (716) 263-1600
Boone, Corrine *
Advisor: Full Cost Accounting
Ontario Hydro
Environment and Sustainable
Development Division
700 University Avenue, H18-J18
Toronto, ON, M5G 1X6, CANADA
Ph.: (416) 592-5988
Fax: (416) 592-7097
Bowers, Dorothy *
Vice President Environmental and
Safety Policy
Merck & Co., Inc.
FTA-105
P.O. Box 100
Whitehouse Station, NJ 08889-0100
Ph.: (908) 302-7800
Fax: (908) 302-0050
Boykin, Evangeline *
Controller
FMC Corporation
1735 Market Street
Philadelphia, PA
Ph.: (215) 299-6517
Fax: (215) 299-6067
Internet: evangeline_boykin@fmc.com
I am the manager-finance for GE's corporate environmental group. I am
involved in all environmental accounting issues.
As we have a significant environmental program, our methods may help
others.
I assist industry in incorporating full cost, accounting. In addition, I am
involved with the local government and want to teach them the value of
full cost accounting.
I am part of a multi-disciplinary team in ESDD responsible for integrating
environmental considerations into Ontario Hydro planning and decision-
making processes through the development and use of full cost
accounting.
In addition to developing internal environmental cost accounting systems,
Ontario Hydro is working in conjunctions with EPA-OPPT on a case
study of Ontario Hydro's approach to full cost accounting. Ontario
Hydro is also working on an initiative to establish a Full Cost Accounting
Institute to promote education on FCA, establish a network for
information exchange, and identify research needs and potential areas for
collaboration on research. We are willing to exchange information and
ideas on issues associated with developing and implementing FCA.
Working in the Business Council for Sustainable Development on a TCA
project — including World Resources Institute project.
Willing to share our experiences in pilot program.
Active Participant
Industry
Directory - Spring 1996
Page 99
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Participant & Contact Information
Experience & Capabilities
Brontch, Robert E.
Vice President & Corp. Controller
Aetna Life & Casualty Co.
151 Farmington Avenue-RC2A
I lartford.CT 06156-9102
Ph.: (203) 273-1575
Rtt: (203) 273-1236
Brockmiller, Maty D. *
Senior Environmental Coordinator
Amoco Oil Company
200 East Randolph Drive, MC 1103
Chicago, IL 60601
Ph.: (312) 856-5879
Fax:(312)616-0529
Brown, Annice *
Technology Transfer Specialist
World Bank
1818 H Street, N.W.
Asia Environmental Division, ASTEN
MC 8451, Room MC 8-451
Washington, DC 20433
Ph.: (202) 458-7135
Fax: (202) 522-1664
Brown, Chris *
Business Analyst
Duke Power Company
422 South Church Street
Charlotte, NC 28242
Ph.: (704) 382-8624
Fax: (703) 382-3300
Brownell, Gail
Environmental Manager
Hewlett Packard Co.
350 W. Trimble Road 91BJ
San Jose, CA 95131-1008
Ph.: (408) 435-4183
Fax: (408) 4354185
Internet: gail_brownell@hpclOO.desk
Burke, Gail
Xerox Corporation
800 Phillips Road, 317-145
Webster, NY 14580
Ph.: (716) 422-9515
Fax: (716) 422-8217
Burrowes, Waldo
President
Whebco International
2 Lynhurst Avenue
Ottawa, Ontario, CANADA K1V-9W7
Ph.: (613) 738-2196
Fax: (613) 736-1988
I am more involved in the financial/reporting sector of my company. I'm
currently responsible for setting up accounting systems to identify, collect,
and report our total environmental cost. We are looking to better
determine what should be included in a total environmental cost scenario.
Accounting methods we are using to capture costs. Interpretations of
regulatory guidelines we have formulated. As a major utility with
significant environmental costs, we could share experiences or technical
expertise.
I manage environmental programs for a semiconductor manufacturing
operation, and I am working towards providing more accurate cost data
to the process areas.
I can share practical experience, opinions, and ideas on simple systems
that need to work in a rapid change environment.
* Active Participant
Industry
Page 100
Directory - Spring 1996
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Participant & Contact Information
Carney, Mark V.
Manager, Environmental Permitting
U.S. Generating Company
7500 Old Georgetown Road
Bethesda, MD 20814-6161
Ph.: (301) 718-6899
Fax: (301) 718-6917
Cash, Raheem *
Regulatory Analyst
Amoco Oil Company
200 E. Randolph Drive MC 1103
Chicago, IL 60601-7125 :
Ph.: (312) 856-2679
Fax: (312) 616) 0529
Cashman, Gregory W. *
Financial Associate
Bristol-Myers Squibb Company
One Squibb Drive
P.O.Box 191, Building 111
New Brunswick, NJ 08903-0191
Ph.: (908) 519-3036
Fax: (908)*249-3867
Castella, Sarah *
Manager, Financial Planning & Analysis
General Electric Corporation
Corporate Environmental Programs
3135 Easton Turnpike
Fairfield, CT 06431
Ph.: (203) 373-3583
Fax: (203) 373-2984
Chatel, Peter C. *
Acting Director, Environmental
Technical Affairs
The Coca-Cola Company
P.O. Box Drawer 1734, TEC-264
Atlanta, GA 30301
Ph.: (404) 676-8189
Fax: (404) 515-4280
Chow, Michael T. *
Corporate Environmental Control
Manager
Rh6.ne-Poulenc, Inc.
CN 5266
Princeton, NJ 08543-5266
Ph.: (908) 821-3626
Fax: (908) 297-9261
Experience & Capabilities
I am reviewing the way we account for environmental costs in our cost
accounting and capital budgeting policies.
Reviews project justifications.
I am responsible for implementing an internal PP Clearinghouse and
environmental cost accounting will also be included.
We have developed an internal pollution prevention guidance document
that could be helpful to others. I am currently not aware of the EPA's
stakeholders' Action Agenda, I will be glad to provide comments later.
Active Participant
Industry
Directory - Spring 1996
Page 101
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Participant & Contact Information
Experience & Capabilities
Christiansen, Jon
Project Specialist
Seattle City Light
Environment & Safety Division
1015 Third Avenue
Seattle, WA 98104-1198
Ph.: (206) 386-4562
Fax: (206) 386-4589
Ciba, Jr., John A. *
Site Environmental and Safety Manager
Baxter Healthcare
Route 120 & Wilson Road
Round Lake, IL 60073
Ph.: (708) 270-4512
Fax: (708) 270-4545
Cobb, Jr., Aaron H.
Program Manager, Corp. Env. Prog.
IBM
P. O. Box 100, Route 100
Mail Drop 2393
Sorncrs, NY 10589
Ph.: (914) 766-2714
Fax: (914) 766-2824
Internet: acobb@vnet.ibm.com
Consoli, Frank J. *
Director, Delivery Systems &
Environmental Quality
Scott Paper Company
Scott Plaza I
Philadelphia, PA 19113
Ph.: (610) 522-5467
Fax: (610) 522-7132
Conwuy, Richard A. *
Senior Corporate Fellow
Union Carbide Corporation
P.O. Box 8361
South Charleston, WV 25303-0361
Ph.: (304) 747-4016
Fax: (304) 747-5430
Internet: ARACRD1 @ PEABODY-
SCT.VCARB.COM
Davenport, David E.
ILS Manager
Texas Instruments
2501 West University
MIS 8030
McKinney, TX 75070
Ph.: (214) 952-5216
Fax: (214) 952-5222
I translate technical environmental data into risk management alternatives
with associated cost structures.
Wide technical background in Environmental and MBA.
I am developing new management accounting methods for our chemical
products division.
EPA/Tellus approach.
I oversee the environmental program for the ITAS/IBAS engineering
material development programs.
The corporation is actively involved in reduction/elimination of
environmentally unacceptable materials in our production processes.
Controller
Occidental Petroleum Corporation
10889 Wilshire Boulevard
Los Angeles, CA 90024
Ph.: (310) 443-6009
Fax: (310) 443-6686
Active Participant
Industry
Page 102
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Donovan. Ill, Lawrence P. *
Corporate Counsel
Crown City Plating Company
450 Temple City Boulevard
El Monte, CA 91731
Ph.: (818) 444-9291
Fax: (818) 448-6915
I manage the funds for compliance.
Active Participant
Industry
Directory - Spring 1996
Page 103
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Participant & Contact Information
Experience & Capabilities
Edwards, Earnest J.
Vice President & Controller
Alcoa Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219
Ph.: (412) 553-3494
Fax: (412) 5534560
Eisenhtiucr, Jack L.
Assistant Vice President
Energetics, Inc.
7164 Gateway Drive
Columbia, MD 21046
Ph.: (410) 290-0370
Fax: (301) 621-3403
Fisher, Robert A. *
Director, Waste Minimization
ARCO
515 South Flower Street
AP-4135
Los Angeles, CA 90071
Ph.: (213) 486-3104
Fax: (213) 486-2021
Flahive, Thomas J.
Geologist
556 Southwoods Road
Belle Mead, NJ 08502
Ph.: (908) 281-7978
Gaffin, Larry
Owner/Career Counselor
Center for Life Decisions
3121 E. Madison Street
Suite #209
Seattle, WA 98112
Ph.: (206) 325-9093
Garcia, William S. *
Manager, Accounting Research &
Practice
Union Carbide Corporation
39 Old Ridgebury Road
Danbury, CT 06817
Ph.: (203) 794-3411
Fax: (203) 794-4351
Girton, Phil *
111 West Street
Winooski, VT 05404
Ph.: (802) 655-0815
We are developing methods to estimate the true cost of individual
industrial products and processes as a basis for comparing alternative
waste management options.
I participate in trade association efforts to promote environmental cost
accounting. I promote the use of environmental cost accounting in my
company.
EGA is one aspect of green business. I include it in a workshop as part
of 10 principles for greener business — specifically Business planning.
Offer a workshop/workshop model on a new way of doing business and
can offer a planning guide on the 10 principles for a green business.
I am responsible for the establishment and implementation of UCC's
environmental accounting and reporting policies and procedures.
I can share concepts, information and experience.
I develop corporate reporting strategies that provide information to
stakeholders and offer a tool to help managers make better decisions.
Developed an Environmental Balance Sheet to account for a business
impact on the planet.
Active Participant
Industry
Page 104
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Giuntini, Ron *
Vice President/Principal
CATTAN Services Group
P.O. Box 47
Lewisburg, PA 17837
Ph.: (717) 523-9522
Fax: (717) 523-9509
Gorman, Brian M.
Controller
Federal Bronze Products Inc.
5050 Wheeler Point Road
Newark, NJ 07105
Ph.: (201) 589-4930
Fax: (210) 589-0346
Green, Bill *
President
Ecolink
1481 Rock Mountain Boulevard
Stone Mountain, GA 30083
Ph.: (404) 621-8240
Fax: (404) 621-8245
Greer, Barbara M. *
Consultant
C-16 Carver Place
Lawrenceville, NJ 08648
Ph.: (609) 896-3443
Fax: (609) 896-3443
Grotheer, Wayne *
Vice President, Environmental Affairs
Univar Corporation
P.O. Box 34325
Seattle, WA 98124-1325
Ph.: (206) 889-3470
Fax: (206) 889-4133
Internet:
74724.1167@compuserve.com
Hacker, Dennis *
Supervisor, Plant Accounting
Arizona Public Service Company
400 N. 5th Street
Phoenix, AZ 85072
Ph.: (602) 250-2666
Fax: (602) 250-2023
Hafner, Ronald D.
Manager, Corporate Environmental
Affairs
McDermott International, Inc.
20 S. Van Buren Avenue
P.O. Box 351
Barberton, OH 44203-0351
Ph.: (216) 860-2964
Fax: (216) 860-1134
Co-chair of Project Renewal, which deals with the integration of
managerial accounting, operations and regulatory compliance. Project
renewal is at a pilot implementation stage.
Managerial Cost Accounting transactional processing which is required for
the effective integration or regulatory compliance into the day-to-day
operational process.
I have oversight responsibilities as well as monitoring all environmental
projects at corporate accounting level. Work in connection with plant
engineers. Environmental teams to assure compliance with
local/state/federal guidelines, proper accounting, etc.
Expertise in specialty chemical manufacturing-wastewater development
project as well as experience on co-generation projects, air pollution
tactics, etc.
Assist companies transitioning to environmentally preferred solvents to
eliminate ozone depletes and HAPs. Often equipment ($) is involved and
requires justification.
Case studies on how full cost accounting either was (or wasn't) used in
the above.
I am researching environmental cost accounting methods for a corporate
client.
I would be willing to share the results of my research with others.
I am developing an awareness of environmental accounting as part of our
corporate reengineering efforts in the environmental, health and safety,
and regulatory areas. I am also responsible for budgeting and expense
control for our environmental investigation and remediation project and
for interface with our finance department regarding environmental
reserves and public reporting.
I am in the process of developing a management accounting system to
track costs for environmental activities.
Active Participant
Industry
Directory - Spring 1996
Page 105
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Participant & Contact Information
Experience & Capabilities
Hnltmcycr, Timothy *
ERM Specialist
Northrop Corporation
B-2 Division, DO20 UA
S900 East Washington Blvd.
Pico Rivera, CA 90660
Ph.: (310) 942-4747
Fax: (310) 942-6478
Hnmner, Burton, MBA, MMA
Pollution Prevention Manager
Shiipiro & Associates, Inc.
1201 3rd Avenue, Suite 1100
Seattle, WA 98104
Ph.: (206) 624-9190
Fax: (206) 624-1901
Hitnlon, Thomas R. *
Associate Research Engineer
United Technologies Corporation -
Research Center
411 Silver Lane MS 129-70
East Hartford, CT 06108-1104
Ph.: (203) 727-7621
Fax: (203) 727-7669
Hiirbordt, Mike
Vice President
Temple-Inland Forest Products
Corporation
215 N. Temple
P.O. Drawer N
Diboll, TX 75941
Ph.: (409) 829-1445
Fax: (409) 829-1394
Harmon, Les *
Senior Project Engineer
McDonnell Douglas Aerospace
Mail Code 0341126
P.O. Box 516
St. Louis, MO 63166
Ph.: (314) 233-9337
Fax:(314)233-8578
Internet:
Iharmonl@gwsmtp01.mdc.com
Hnrris, Robert E.
Manager, Governmental Affairs
Rockwell International Corporation
1745 Jefferson Davis Highway
Arlington, VA 22202
Ph.: (703) 412-6636
Fax: (703) 412-6812
I am developing a "design for the environment" for new products before
the production or tooling stage. Also, we use a cost matrix to determine
the best process change to "go with."
Information transfer
I research P2 opportunities applicable to existing UITC manufacturing
processes. Cost/investment justifications are typically very difficult to
complete.
We are developing the recommendation for an implementation plan to
incorporate environmental cost accounting to support our environmental
strategic planning process, our hazardous waste minimization program,
and other environmental initiatives.
Active Participant
Industry
Page 106
Directory - Spring 1996
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Participant & Contact Information
Heller, Miriam *
Asst. Professor of Industrial
Engineering
University of Houston
Department of Industrial Engineering
4800 Calhoun Rd.
Houston, TX 77204-4812
Ph.: (713) 743-4193
Fax: (713) 743-4190
Internet: heller@jetson.uh.edu
Experience & Capabilities
WRI team member and co-author on DuPont and Amoco case studies of
accounting practices. Funded research in knowledge architectures and
computer implementations to facilitate private sector environmental
decision-making and financial analysis methods to support the decisions-.
Developed Activity-Based Environmental Cost Analysis System, in pilot
phase at Fortune 100 company. Funded research in Multicriteria
Decision Analysis Techniques for Pollution Prevention Technology
Selection that include the environmental cost dimension. One application
is MEMFES: Membranes for Electroplating and Metal Finishing Expert
System for Maximizing material recovery. Introduced Environmental
Cost Accounting material in Graduate Engineering Course: Industrial
Technology. Interested in information exchange on environmental cost
accounting techniques, issues, and automated analysis techniques.
Herd, Richard
Supervisor
Allegheny Power Service Corp.
800 Cabin Hill Drive
Greensburg, PA 15601
Ph.: (412) 838-6813
Fax: (412) 838-6888
Holmberg, Bruce *
Vice President, Environmental
Management Group
ARCCA, Inc.
1396 Piccard Drive
Rockville, MD 20850
Ph.: (301) 840-3230
Fax: (301) 840-3231
Horn, Debbie *
Environmental Engineer
IBM
5931 Summit Lane, N.E.
Rochester, MN 55906
Ph.: (507) 281-1072
Horner, Jr., Allan W. *
Contract Administrator - Environmental
United Technologies Corporation
One Financial Plaza MS 503
Hartford, CT 06101
Ph.: (203) 728-7619
Fax: (203) 728-6570
Hughes, Terri H.
Environmental/Safety Engineer
HMT Technology
1055 Page Avenue
Fremont, CA 94538
Ph.: (510) 770-3037
Fax: (510) 490-5538
I am involved in the quarterly preparation of environmental remediation
reserves for the corporation. I am currently assisting in the creation of
standard practices for the reporting of environmental costs and capital
budgeting and expenditures.
We have made some progress in the accumulation of and reporting of
environmental costs. I can share the experiences we have had as a
corporate office involved with numerous autonomous divisions and
subsidiaries. I would very much like to learn how other large
corporations are handling these cost reporting issues, particularly in the
area of environmental capital cost allocations, budgeting and reporting.
Active Participant
Industry
Directory - Spring 1996
Page 107
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Participant & Contact Information
Ihlanfeldt, William J. *
Assistant Controller
Shell Oil Company
P.O.Box 2463
Houston, TX 77252-2463
Ph.: (713) 241-3210
Fax: (713) 241-7261
Inch, Pamela *
Safety & Environmental Coordinator
Wesimark Products, Inc.
P.O. Box 44040
Tacoma, WA 98444
Ph.: (206) 531-3470
Fax: (206) 536-0156
Jacobs, Richard A. *
Mgr., Environmental Operations
PPG Industries, Inc.
One PPG Place
Pittsburgh, PA 15272
Ph.: (412) 434-2363
Fax: (412) 434-2137
Jaworowski, Mark *
Senior Research Scientist
Product Development and
Manufacturing
United Technologies Research Center
MS 129-70
411 Silver Lane
East Hartford, CT 06108
Ph.: (203) 727-7469
Fax: (203) 727-7669
Internet: jaworomr@utrc.utc.com
Johnson, Kenneth J.
Corporate Vice President and
Controller
Motorola, Inc. - Corporate Office
1303 E. Algonquin Road
Schaumberg, IL 60196
Ph.: (708) 576-4967
Fax: (708) 576-2368
Knne, William J. *
Staff Engineer
BDM Federal, Inc.
555 Quince Orchard Road
Suite 400
Gaithersburg, MD 20878
Ph.: (301) 212-6264
Fax: (301) 212-6252
Experience & Capabilities
Member - AICPA's Environmental Accounting Task Force. Member -
FBI's Committee on Corporate Accounting's Subcommittee on
Environmental Accounting, and Vice President - IMA's Professional
Relations.
I evaluate the potential and actual cost savings derived from use of
innovative technology in the remediation plans for the U.S. DOE nuclear
weapon complex.
Strategic planning; technology evaluation; and technical services.
Active Participant
Industry
Page 108
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Karwowski, R.J.
Manager of Environmental Compliance
Whirlpool
2000 M-63
Benton Harbor, MI
Ph.: (616) 923-3614
Fax: (616) 923-5486
Kelly, Thomas H. *
Vice President and Controller
Schering-Plough Corporation
One Giralda Farms - P. O. Box 1000
Madison, NJ 07940-1000
Ph.: (201) 822-7245
Fax: (201) 822-7044
Kennedy, Mitchell L. *
Director
Pollution Prevention Cooperative
67 Maplewood Ave.
West Hartford, CT 06119
Ph.: (203) 231-7151
Fax: same
Internet: us019985@interramp.com
Klossner, Kris *
Waste Minimization Coordinator
Babcock and Wilcox Idaho, Inc.
P.O. Box 1625
Idaho Falls, ID 83415-0001
Ph.: (208) 526-6013
Fax: (208) 526-3417
Knowles, Faye
Research Analyst
SRI International, Worldwide
Environmental Practice
Environmental & Technology
Management Program
333 Ravenswood Avenue •
Menlo Park, CA 94025
Ph.: (415) 859-3356
Fax: (415) 859-3437
I am developing and delivering training and programs on total cost
assessment for industrial and financial clients. ,1 have developed several
tools to facilitate this process and expedite the integration of pollution
prevention thinking into management practices. I have also recently
released a second edition of a Handbook for Total Cost Assessment.
The Pollution Prevention Cooperative (P2C) creates cooperative ventures
between government, industry, and research institutions to develop and
implement prevention-based environmental management programs.
These ventures include training seminars, curriculum development, facility
assessments and plan development, compliance assistance and penalty
mitigation. P2C's current efforts include partnerships with financial
institutions, real estate developers, and manufacturing companies. P2C
strives to create awareness of environmental issues and the efficiency of
prevention-based solutions in mitigating environmental impacts.
Developing methods to account for waste costs in a manufacturing
facility. We are trying to break the costs into waste streams and
processes. When the true costs of waste are calculated, pollution
prevention methods become obvious.
Lessons learned from an M&C contractor at a government facility.
* Active Participant
Industry
Directory - Spring 1996
Page 109
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Participant & Contact Information
LnLonde, Michel *
Environmental Consultant
Alcan
1188 Sherbrooke Street West
Montreal, Quebec, CANADA
Ph.: (514) 848-8026
Fax: (514) 848-1215
Internet: MICHEL-
LALONDE@MAISON.CAN.ALCAN.
CA
Larcombe, Fred
Director of Internal Audit & Taxation
Cambrex
377 Route 17, South
Suite 500
Hasbrook Heights, NJ 07604
Ph.: (201) 462-5970
Fax: (201) 462-0949
Loach, Ronald L.
Vice President - Accounting
Eaton Corporation
Eaton Center
1111 Superior Avenue
Cleveland, OH 44114-2584
Ph.: (216) 523-4605
Fax: (216) 479-7163
Lee, Dan *
Finance & Administrative Manager
Weyerhaeuser Company - Integrated
Waste Management
CCII - Suite 102
501 S. 336th Street
Federal Way, WA 98003
Ph.: (206) 924-3616
Fax: (206) 924-7395
Leonard, Jr., Thomas F. *
Manager-Accounting Projects
General Electric Corporation
3135 Easton Turnpike
Fairfield, CT 06431
Ph.: (203) 373-3179
Fax: (203) 373-3162
Lindsly, Joseph A.
Issue Manager, Waste Reduction
Dow Chemical U.S.A.
Environmental Qualify
2030 Dow Center
Midland, MI 48642
Ph.: (517) 636-1215
Fax: (517) 638-9933
Experience & Capabilities
I prepare project justifications and budgets, as well as implement
accounting and management reporting systems.
We can share information.
Responsible for accounting and analysis at a policy level.
Significant accounting/analysis experience.
* Active Participant
Industry
Page 110
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Long, R. Brian
Training and Development Manager
Spartan Mills
P.O. Box 1658
Spartanburg, SC 29304-1658
Ph.: (803) 439-5277
Fax: (803) 439-5270
Lordan, John J.
Vice President, Business Affairs
Johns Hopkins University
230 Garland Hall - 3400 N. Charles St.
Baltimore, MD 21218
Ph.: (410) 516-7253
Fax: (410) 516-5448
Lorton, Gregory A., P.E.
Manager, Chemical and Environmental
Engineering Group
Ogden Environmental and Energy
Services Co., Inc.
5510 Morehouse Drive
San Diego, CA 92121
Ph.: (619) 458-9044
Fax: (619) 458-0943
Lucas, Joseph A.
President
Inland Technology Inc.
2612 Pacific Hwy. East, Suite C
Tacoma, WA 98424-1045
Ph.: (206) 922-8932
Fax: (206) 926-0577
MacLean, Richard W. *
President
Competitive Environment, Inc.
6618 East Caron Drive
Scottsdale,'AZ 85253-1963
Ph.: (602) 922-1620
Fax: (602) 922-1621
Internet: rmaclean@primenet.cfam
Maddox, Jack *
Manager, Corporate Environmental
Management
Dow Corning Corporation
P.O. Box 0995
Midland, MI 48686-0995
Ph.: (517) 496-8561
Fax: (517) 496-5419
.1 review the budgeting process and educate employees in the importance
of the program; counseling in training and development of environmental
programs.
I haven't received a copy of Stakeholder's yet.
I identify and evaluate the feasibility of waste minimization/pollution
prevention options. Feasibility evaluation includes technical and economic
feasibility. Economic feasibility has covered payback period and
discounted cash flow techniques (IRR and NPV) using capital budgeting.
I also identify total costs of waste management to support pollution
prevention and compliance.
Identify and evaluate waste minimization pollution prevention
opportunities. Technical and economic analyses include capital and
operating cost estimates; profitability criteria; and profitability analysis
(payback period, internal rate of return, net present value). Determine
total costs of hazardous waste management.
I manage a company that designs and manufactures alternative chemicals
for solvent substitution. We have completely internalized environmental
considerations into our decision making process and have numerous
awards for our environmentally exemplary manufacturing process.
Advise on how to make env. performance a focus equal to profit in
business decision making.
Organizing company to use better cost tracking methods to support
pollution prevention.
Benchmarking best practices. Practical application of full cost accounting.
Active Participant
Industry
Directory - Spring 1996
Page 111
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Participant & Contact Information
Experience & Capabilities
Mallonee, Cindy A. *
Supervisor, Construction Accounting
Arizona Public Service Company
P.O. Box 53999
Phoenix, AZ 85022
Ph.: (602) 250-3568
Fax: (602) 250-3803
Mnrtcliek, Kenneth J.
Program Manager
Alcoa Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219-1850
Ph.: (412) 553-4274
Fax: (412) 553-3231
Marvel, Don L.
E.I. du Pont de Nemours and Company
Inc.
Finance Department
DuPont Building 10068
Wilmington, DE 19898
Ph.: (302) 774-2207
Fax: (302) 774-0145
Matthews, John *
Vice President
Envirocycle, Inc.
P.O. Box 899
Hallstead, PA 18822
Ph.:(717)879-2862
Fax:(717)879-2008
McCnrron, James M. *
Director
TNT Environmental Systems
2121 W. University Drive, Suite 123
Tempo, AZ 85281
Ph.: (602) 966-9891
Fax: (602) 968-9469
McKinnon, Richard, F.C.A.
Vice-President, Finance
TransAlta Utilities Corporation
110-12th Avenue S.W.
Box 1900
Calgary, Alberta T2P 2M1, CANADA
Ph.: (403) 267-7412
Fax: (403) 267-3630
I work with electronics manufacturers and Fortune 500 companies to
develop asset reutilization and recycling programs.
Envirocycle is a leader in electronic equipment (i.e., computers) re-
utilization, refirbishment, and recycling.
We have developed and organized the cost per unit in an electronic
component manufacturer for environmental compliance. We have also
generated Return-on-Investment analyses for a number of environmental
products. Cost of Environmental Ownership (similar to 000) is in
development.
Return-on-Investment analysis for environmental compliance capital costs.
This includes marketing some of the by-products of hazardous waste
treatment. Cost per unit for environmental compliance documentation.
Arizona Department of Environmental Quality (DEQ) Grant for
recycling dry film stripper used in making printed circuit boards.
Estimated dollar volume of stripper in excess of $48 million per year in
the U.S. Goal is to eliminate this material as waste stream and recycle.
TNT Technology is the project leader with Hughes Aircraft Co., Nelco,
and ESH as contributors. Plan to complete program in 1994.
* Active Participant
Industry
Page 112
Directory r- Spring 1996
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"Participant & Contact Information
Mecklenburg, Sue
Director Environmental Affairs
Starbucks
P.O. Box 34067
Seattle, WA 98124
Ph.: (206) 442-7653
Fax: (206) 682-7570
Mekvanich, Kriang Krai *
Assistant General Manger
Phanomsarakam Industrial Park
94 Moo 3 Khaohinzon,
Phanomsarakam
Chacherngsao 24120, THAILAND
Ph.: (038) 589-099
Fax: (038) 589-099
Milan, Edgar J.
Vice President & Controller
Tenneco, Inc.
P. O. Box 2511
Houston, TX 77252-2511
Ph.: (713) 757-8255
Fax: (713) 757-5556
Minter, Frank C., CPA
VP and CFO
Samford University
School of Bus. - Acctg. Chair. & Prof.
Birmingham, AL 35229
Ph.: (205) 985-4540 (H), (205) 870-
2546 (School)
Fax: (205) 870-2464 (F-School)
Moore, Frederick L.
Assistant Director of Environmental
Affairs
Union Carbide Corporation
39 Old Ridgebury Road
Danbury, CT 06817
Ph.: (203) 794-2948
Fax: (203) 794-5275
Morris, Jeffrey *
President and Director of Economics
Sound Resource Management Group,
Inc.
119 Pine Street
Suite 203
Seattle, WA 98101
Ph.: (206) 622-9454
Fax: (206) 622-9569
Internet: jeff at srmg@aol.com.
Experience & Capabilities
New in
I have been assigned to draft up the environmental policies for the
factories complex as well as to verify every environmental project
proposal
Our corporate environmental staff sets policy for the company.
Active Participant
Industry
Directory - Spring 1996
Page 113
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Participant & Contact Information
Mtihlebntli, George J., Ph.D. *
Director, Environmental Affairs
Ciba-Geigy Corporation
444 Saw Mill River Road
Ardsley, NY 10502
Ph.: (914) 479-4163
Fax: (914) 479-2332
Murville, Dean A.
Principal
MUVEX International, Inc.
2500 Q Street, NW, #544
Washington, DC 20007
Ph.: (202) 338-5214
Fax: (202) SAME
Nagle, George *
Director Env. & Health & Safety
Services
Bristol-Myers Squibb Company
315 Thompson Road
P.O. Box 182
East Syracuse, NY 13057
Ph.: (315) 432-2731
Fax: (315) 432-4761
Neblett, Andrew C.
Manager
Office of Pollution Prevention and
Conservation
Texas Natural Resources Conservation
Commission
P.O. Box 13087
Austin, TX 78711-3087
Ph.: (512) 239-3166
Fax: (512) 239-3165
Nelson, Roger E. *
Group Manager
BHP Minerals
Environment, Health, and Safety
550 California Street
San Francisco, CA 94104-1020
Ph.: (415) 774-2297
Fax: (415) 774-2028
Newton, Fred J., CPA '
Deputy Director
Defense Contract Audit Agency
Cameron Station
5010 Duke Street, Room 4C346
Alexandria, VA 22304-6178
Ph.: (703) 274-7281
Fax: (703) 617-7450
Experience & Capabilities
I prepare and evaluate project justifications.
Progressive management information system.
Prepare new project capital and operating budget forecasts.
We are experienced in costing environmental programs related to the
mining industry. However we do not offer consulting services.
I provide Headquarters direction to the federal government audit
organization responsible for auditing contract costs, including
environmental costs, charged to contracts of the Department of Defense,
the Environmental Protection Agency and other agencies.
We are willing to share experiences and guidance in measuring the costs
of environmental damage and cleanup.
* Active Participant
Industry
Page 114
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Nichols, William G.
Alcoa Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219
Ph.: (412) 553-3366
Fax: (412) 553-4603
Niskala, Mikael *
Researcher
University of Lapland
P.O. Box 122
96101 Rovaniem, FINLAND
Ph.: +358-60-324682
Fax: +358-60-324600
Noskin, Hilary A.
Environmental Scientist
Los Alamos National Lab
P.O. Box 1663
MS-K572
Los Alamos, NM 87532
Ph.: (505) 665-8289
Fax: (505) 665-3390
Ogden, Mark L.
Vice President & Corp. Controller
The Upjohn Company
7000 Portage Rd., Bldg. 8100-243-63
Kalamazoo, MI 49001-0199
Ph.: (616) 323-5623
Fax: (616) 323-4172
Paige, William
Manager, Prevention & Compliance
Program
General Electric Company Industrial
and Power Systems
P.O. Box 1949
Raleigh, NC 27602
Ph.: (919) 821-0093
Fax: (919) 821-3807 • .
Peargin, Janet C. *
Environmental Engineer
Chevron Research & Tech. Co.
P.O. Box 4054
1003 West Cutting Blvd.
Richmond, CA 94804-0054
Ph.: (510) 242-3226
Fax: (510) 242-1380
Peck, Ralph E.
Manager, ELS and CM
Allison Transmission
P.O. Box 894 F07
Indianapolis, IN 46206-0894
Ph.: (317) 242-2743
Fax: (317) 242-3046
I am doing my licentiate thesis on environmental accounting. My thesis
deals with external financial reporting of a steel company. I also teach
accounting and capital budgeting linked to the environmental issues.
Research and lectures of corporate environmental accounting.
Nothing currently, but I act as a "consultant" to our Operating
Companies and several have become more interested in looking at
environmental costs.
We're really on the very beginning. Infancy. Hope to have some fairly
good inventory (work) tracking systems in place by year end. The cost
accounting pieces would follow later.
Active Participant
Industry
Directory - Spring 1996
Page 115
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Participant & Contact Information
Perrell, III, John J., CPA
Vice President, Financial Standards
American Express Co.
Am. Exp. Tower - World Fin. Ctr.
200 Vesey Streef
New York, NY 10285-4650
Ph.: (212) 640-3658
Fax: (212) 640-4961
Poduskn, Richard (Dick)
Director, Health Safety & Env. Affairs
Eastman Kodak Company
1100 Ridgeway Avenue
Building 320-KP
Rochester, NY 14652-6255
Ph.: (716) 722-0693
Fax: (716) 477-2993
Poiricr, Mark G. *
Account Engineer
American Nuclear Insurers
Town Center, Suite 3005
29 South Main Street
West Hartford, CT 06107-2445
Ph.: (203) 561-3433 x389
Fax: (203) 561-4655
Price, Ed
Environmental Scientist
3M
2-3E-09
P.O. Box 33331
St. Paul, MN 55133
Ph.: (612) 778-6177
Fax: (612) 778-6176
Price, Randy*
Director, Environmental Affairs
J.M. Huber Corporation
333 Thornall Street
Edison, NJ OS818
Ph.: (908) 549-8600, ext. 7742
Fax: (908) 549-0410
Proveaux, Jeff
Accounting Manager
Treffets Precision, Inc.
102 North 22 Avenue
Phoenix, AZ 85009
Ph.: (602) 258-1554
Fax: (602) 252-1933
Experience & Capabilities
At present, I am just tracking developments in the arena of full cost
accounting I also chair the Business Roundtable's waste minimization
committee and we are starting to address this issue in the committee.
* Active Participant
Industry
Page 116
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Pucciano, Frank *
Senior Power Engineer
Georgia Power Company
One Decatur Town Center
150 East Ponce de Leon Ave.
Decatur, GA 30030
Ph.: (404) 371-5711 (O)
Fax: (404) 371-5777
Putnam, David L. *
Principal
Environmental Quality Systems
352 Botsford Street
New Market, Ontario, CANADA
Ph.: (905) 853-0362
Fax: (905) 836-9488
Quick, Ed *
Manager, Environmental Health &
Safety
Hoechst Celanese Corporation
P. O. Box 428
Bishop, TX 78343
Ph.: (512) 584-6461
Fax: (512) 584-6168
Rej, Henry *
Consultant
Arthur D. Little, Inc.
20 Acorn Park
Cambridge, MA 02140-2390
Ph.: (617) 498-6187
Fax: (617) 498-7019
Renato, Julian M. David *
Associate Pkg. Technologist
San Miguel Packaging Products . "
109 C. Palanca, Jr. St. - JLegaspi Village -
Makati, Metro: Manila, PHILIPPINES
1200
Ph.: (632) 813-8064
Fax: (632) 865-774_
Robertaccio, Francis L. *
Principal Consultant
E.I. du Pont de Nemours and Company
Inc.
1007 Market Street
N5470A
Wilmington, DE 19898
Ph.: (302) 774-8094
Fax: (302) 774-7321
I provide consulting services involving pollution prevention, waste
minimization, and environmental impact analysis. I train/teach others to
use these methodologies.
Pollution Prevention Assessment, Waste Minimization Surveys,
Environmental Impact Analysis, and Emission Inventory Development.
Assist clients in the development and analysis of environmental
accounting and capital budgeting decisions — particularly strategic
decisions. <
We have a methodology for more fully incorporating environmental
considerations into strategic decisions. It relies heavily on properly
accounting for environmental costs.
I am in research and development with a new "Pollution Prevention"
program; still looking to give the program definition, but have a strong
interest in the non-technical aspects of pollution prevention.
Resources (people/funds) and a forum for trying things.
. Active Participant
Industry
Directory - Spring 1996
Page 117
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Participant & Contact Information
Experience & Capabilities
Robinson, Richard *
Manager, Environmental Affairs
NEMA
2101 L Street, NW
Suite 300
Washington, DC 20037
Ph.: (202) 457-8487
Fax: (202) 457-8411
Rock, Clifford L. *
Director of Marketing
The Navix Corporation
200 Harris Road
Grecnup, KY41144
Ph.: (606) 836-7600
Fax: (606) 836-3730
Rogero, Jr., L. Hal, CPA
Assistant Corporate Controller
Mead Corporation
World Headquarters
Court House Plaza, N.E.
Dayton, OH 45463
Ph.: (513) 495-3483
Fax: (513) 495-3869
Ryberg, Betty A, *
Environmental Design Program
Manager
Pitney Bowes Inc.
MS 63-35
One Elmcroft Road
Stamford, CT 06926
Ph.: (203) 351-1821
Fax: (203) 351-7597
Saponara, Anthony *
Senior Associate
ERM - West, Inc.
1777 Botelho Drive, Suite 260
Walnut Creek, CA 94596
Ph.: (510) 946-0455
Fax: (510) 946-9968
Schneider, Sue G.
Environmental Affairs Department
West Valley Nuclear Services Co., Inc.
P.O. Box 191
West Valley, NY 14171-0191
Ph.: (716) 942-2065
Schoenwetter, Lewis (Jim) *
Vice President for Logistics
3M
3M Center
220-14W-0
St. Paul, MN 55144-1000
Ph.: (612) 733-6663
Fax: (612) 736-7721
We are developing an enterprise information system for the management
of environmental, health and safely businesses. Our system allows for
materials accounting with the ability to cost the processes.
We can provide an integrated-media environmental information system
that will enable large companies to track their material releases across
media and assess cost components to the waste materials.
I facilitate design teams to consider environmentally preferable design
alternatives. And without a method for life cycle costing the design teams
have little justification for taking certain approaches which increase direct
costs.
Publications which describe our best practices. Participation in external
organizations to share successes and failures. •
I provide consulting that integrates environmental cost accounting and
strategic/corporate concerns into environmental management systems.
ERM-West, Inc. combines environmental engineering, auditing expertise
and regulatory knowledge to develop innovative environmental
management systems.
I prepare project justifications and annual budgets.
* Active Participant
Industry
Page 118
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Schulte, Fred S.
Vice President &. Chief Fin. Officer
Oshkosh Truck Corporation
P. O. Box 2566 - 2307 Oregon Street
Oshkosh, WI 54903-2566
Ph.: (414) 233-9332
Fax: (414) 233-9459
Sciance, C. Thomas, Ph.D.
Director, Environmental Technology
Partnerships
E.I. du Pont de Nemours and Company
Inc.
Experimental Station, Bldg. 304/A306
P.O. Box 80304
Wilmington, DE 19880-0304
Ph.: (302) 695-9486
Fax: (302) 695-2504
Selman, Belle F. *
President
Waste Advantage, Inc.
P.O. Box 37616
Oak Park, MI 48237-4015
Ph.: (810) 569-8150
Fax: (810) 967-4015
Shelton, Keith
Support Engineering Manager :
Texas Instruments
2501 West University
McKinney, TX 75070
Ph.: (214) 952-5216
Fax: (214) 952-5222
Shim, Tong Wook
Accounting Manager
Pohang Steel Canada Ltd.
Suite #1440 - 650 W. Georgia Street
P.O. Box 11617
Vancouver, B.C. V6B 4N9, CANADA
Ph.: (604) 669-6689
Fax: (604) 669-5805
Shwam, Bill
Sr. Environmental Manager
Polaroid
1265 Main Street
Waltham, MA 02254
Ph.: (617) 386-0848
Fax: (617) 386-2240
Silva, Niino *
Environmental Corporate Manager
Aracruz Celuloss S.A.
Rua: Lauro Muller, 116/220
Botafogo - RJ, BRAZIL 22299-900
Ph.: (55-21) 541-1699
Fax: (55-21) 541-5443
I am trying to encourage cooperative efforts to improve technology
relating to product life cycle analysis, risk-benefit analysis, environmental
cost accounting and other needs of chemical manufacturers.
Multiple.
Develop industrial waste prevention programs for industry, including total
cost accounting audits of wasted raw materials.
Industrial waste prevention engineering services, waste prevention/source
reduction and tracking software, and waste prevention training services.
I am developing new management accounting and capital budgeting
methods for our forests and pulp mill industry.
Aracruz Cellulose S.A. (a pulp mill industry) is associated to ABECEL
(Brazilian Pulp Mills Association), ICC and BCSD. It is prepared to
share its experience, with other pulp mill operators, through those
business organizations.
Active Participant
Industry
Directory - Spring 1996
Page 119
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Participant & Contact Information
Experience & Capabilities
Singer, Scott *
Manager, Environmental Engineering
Nordcn Systems Inc.
10 Nordcm Place
Norwalk, CT 06856
Ph.: (203) 852-5846
Fax: (203) 852-5333
Soderberg, Art *
Environmental Manager
AT&T
13 Morristown Road
Baskingridge, NJ 07920
Ph.: (908) 204-8704
Far. (908) 204-8217
Stanga, Mark
Environmental Affairs Counsel
Litton Industries, Inc.
1725 Jefferson Davis Highway
Suite 601
Arlington, VA 22202
Ph.: (703) 413-3917
Fax: (703) 413-3970
Steinmiller, Eric *
Project Engineer
Environmental Resources Management,
Inc.
2666 Riva Road, Suite 200
Annapolis, MD 21401
Ph.: (410) 266-0006
Far. (410) 266-8912
Stephen, Paul Michael *
Senior Engineer
Chevron Canada Limited
355 North Willingdon Avenue
Burnaby, B.C. V5C 1X4, CANADA
Ph.: (604) 257-4007
Fax: (604) 257-4030
Stimnrt, William R.
Vice President
Duke Power Company
422 S. Church Street
Charlotte, NC 28242
Ph.: (704) 382-6456
Fax: (704) 382-2677
Svveed, Norman H.
Section Head - Air Quality
Exxon Research & Engineering
Company
P.O. Box 101
Florham Park, NJ 07932-0101
Ph.: (201) 765-3442
Fax: (201) 765-1496
Segregation ,of costs associated with hazardous waste disposal.
Segregation of costs for the elimination of CFCs.
We can share experiences from our company and our parent, United
Technologies Corporation.
I propose supplemental environmental projects in the context of civil
penalty settlements, and I work with the individuals in our organizations
who prepare project justifications.
I can participate in developing joint industry-government initiatives
regarding environmental costs and benefit accounting.
I prepare worksheets and guidance documents on pollution prevention for
facility personnel. In these worksheets and documents there are areas for
cost/project viability comparisons and assessments and capital project
budgeting and evaluation. Additionally, we would like to better associate
costs to specific product lines and/or areas.
Business is in infancy but we seriously hope we can provide helpful
documents to others in the near-term.
My group prepares project proposals, including economic justification for
oil refinery facilities and improvements. '
Twenty years in oil industry, much of it with environmental component.
Some economics training and experience. Canadian contacts with the
industry and government agencies.
Active Participant
Industry
Page 120
Directory - Spring 1996
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Participant & Contact Information
Swenson, Ralph V.
General Accounting Manager,
Controller's Div.
3M •.,..•
3M Center, Bldg. 224-6S-04 (16)
St. Paul, MN 55144-1000
Ph.: (612) 733-9244
Fax: (612) 737-2932
Thibault, Michael J. *
Assistant Director, Policy & Plans
Defense Contract Audit Agency
Cameron Station
Alexandria, VA 22304-6178
Ph.: (703) 274-7323
Fax: (703) 617-7452
Thurber, Neal E.
Director, Environmental Planning and
Regulatory Services
Amoco Oil Company
P.O. Box 629
200 East Randolph Street
Chicago, IL 60601-7125
Ph.: (312) 856-7609
Fax: (312) 616-0529
Tierney, Ken
Director of Environmental Quality
Raytheon Corporation
141 Spring Street
Lexington, MA 02173
Ph.: (617) 862-6600
Fax: (617) 860-2210
Timmons, Earl L.
Vice President - Finance
E.I. du Pont de Nemours and Company
Inc.
1007 Market St., Rm. D-8000
Wilmington, DE 19898
Ph.: (302) 774-5470
Fax: (302) 774-7869
Towns, Brian *
Manager Environmental Protection
Galileo Electro-Optics
Galileo Park
P.O. Box 550
Sturbridge, MA 01566
Ph.: (508) 347-4248
Fax: (508) 347-3849
Experience & Capabilities
I manage the Headquarters directorate of DCAA responsible for
researching and developing audit guidance for audits of contract costs,
including environmental costs, charged to contracts of the Department of
Defense, the Environmental Protection Agency and other agencies.
We are willing to share experiences and guidance in measuring the costs
of environmental damage and cleanup.
Active Participant
Industry
Directory - Spring 1996
Page 121
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Participant & Contact Information
Vcenstila, Scott C.
Senior Environmental Engineer
Planners Life Saving Company
P.O. Box 64
Winston-Satem, NC 27102-0064
Ph.: (910) 741-6677
Fax: (910) 741-6803
Vetrano, S.
Senior Government Relations
Representative
The Clorox Company
P.O. Box 24305
Oakland, CA 94623
Ph.: (510) 271-7739
Fax: (510) 271-6583
Vogt, Michael T. *
Manager, Program Development
Ashland Oil Inc.
P.O. Box391BEk-4
Ashland, KY 41101
Ph.: (606) 329-3070
Fax: (606) 3294296
Volkmar, Robert D.
Manager, Environmental Affairs
Artstech Chemical Corporation
600 Grant Street
Room 1145
Pittsburgh, PA 15219-2704
Ph.: (412) 433-7860
Fax: (412) 433-7753
Vntnn, Bruce M.
Consultant
E.I. du Pont de Nemours and Company
Inc.
1007 Market Street
Wilmington, DE 19S9S
Ph.: (302) 774-2341
Fax: (302) 774-2457
Internet:
wanab@al.engg.umc.dupont.com
Wasson, II, Robert F.A.
Waste Engineer
EG&G Idaho, Inc.
P.O. Box 1625, MS 8104
Idaho Falls, ID 83415-8104
Ph.: (208) 526-4403
Fax: (208) 526-8405
Experience & Capabilities
Developing corporate (multi-operation) accounting method.
I evaluate alternatives for technical and economic merit, including the
impact of environmental factors.
* Active Participant
Industry
Page 122
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Welch, Jr., Robert W. *
Vice President, Environmental Affairs
Columbia Gas System Service
Corporation
20 Montchanin Road
Wilmington, DE 19807
Ph.: (302) 429-5269
Fax: (302) 429-5596
Wesolowski, Daniel
Manager, Clean Technology,
Environmental Affairs
Westinghouse Electric Corporation
11 Stanwk Street, Room 1555
Pittsburgh, PA 15222
Ph.: (412) 642-3195
Fax: (412) 642-3318
Internet: WES 1981
Western, Chip
Environmental Research Engineer
United Technologies Corporation -
Research Center
411 Silver Lane
MS 129-70
E. Hartford, CT 06108
Ph.: (203) 727-7773
Fax: (203) 727-7669
Internet: westonch@utrc.utc.com
Whinihan, Michael *
Senior Economist
General Motors Corporation
' 3044 West Grand Blvd., Rm. 15-255
Detroit, MI 48202
Ph.: (313) 556-3878
Fax: (313) 974-7165
Wilkens, John A. *
Research Associate
E.I. du Pont de Nemours and Company
Inc.
Experimental Station 304/A320
P.O. Box 80304
Wilmington, DE 19880-0304
Ph.: (302) 695-3143
Fax: (302) 695-2504
Williams, David K. *
Environmental Compliance Specialist
Wyeth-Ayerst Laboratories
150 Radnor Chester Road, Building D3
St. Davids, PA 19083
Ph.: (610) 902-3521
Fax: (610) 964-3823
Provide/interface between environmental issues and the cost accounting
and capital budget departments.
I am responsible for coordination of pollution prevention activities for the
corporation, including project justifications. I also chair a committee
which is looking at environmental cost accounting. Experience in
coordinating a corporate pollution prevention program. Experience in
performing financial analysis of pollution prevention alternatives.
I chair a committee which is focusing on environmental managerial
accounting and capital budgeting practices. At this point, we are in the
information gathering and planning mode.
* Active Participant
Industry
Directory - Spring 1996
Page 123
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Participant & Contact Information
Williams, Todd A.
General Motors Corporation
Argonaut A-205-H
485 W. Milwaukee
Detroit, MI 48202
Ph.: (313) 556-7608
Fax: (313) 556-7629
Wilson, Ed
Environmental Engineer
Chevron Chemical Company
6001 Bellinger Canyon Road
San Ramon, CA 94583
Ph.: (510) 842-1468
Fax: (510) 842-3194
Wood, Jeannie, CMA'
Arthur Andersen Environmental
Services
33 West Monroe Street
Chicago, IL 60603-5385
Ph.: (513) 445-2660
Fax: (513) 445-1933
Woods, Shelley *
Engineer
E.I. du Pont de Nemours and Company
Inc.
PPOB-X
Chambers Works
Dcepwater, NJ 08023
Ph.: (609) 540-2372
Fax: (609) 540-2336
Wulff, John K.
Vice President & Controller
Union Carbide Corporation
39 Old Ridgebury Road E 4250
Danbury, CT 06817-0001
Ph.: (203) 794-3076
Fax: (203) 794-6104
Wysseier, John
Audit Supervisor
PPG Industries, Inc.
One PPG Place
Pittsburgh, PA 15272
Ph.: (412) 434-3084
Fax: (412) 434-4578
Yntes, John, C.P.L.
ILS Manager, Advanced Programs
Loral Vought Systems Corporation
P.O. Box 650003 MS-EM-94
Dallas, TX 75265-0003
Ph.: (214) 603-7802
Fte (214) 603-0184
Experience & Capabilities
Working on product take-back best practices, strategic modelling, and
environmental accounting issues.
I am currently the Logistics Department point of contact for estimating
the disposal of hazardous waste costs for weapon systems under
development.
* Active Participant
Industry
Page 124
Directory - Spring 1996
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Participant & Contact Information
Yesensky, Richard J., PM *
Director, Environmental Group
GRCI (General Research Corp. INL)
1900 Gallows Road
Vienna, VA 22182
Ph.: (703) 506-5893
Fax: (703) 506-0585
Zosel, Thomas W.
Manager
3M
Environ. Eng. and Poll. Cont./Building
2-3W-09
P. O. Box 33331
St. Paul, MN 55133-3331
Ph.: (612) 778-4805
Fax: (612) 778-7959
Experience & Capabilities
I am developing life cycle cost analysis.
Identifying/utilizing life cycle assessment life cycle analysis tools.
Active Participant
Industry
Directory - Spring 1996
Page 125
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Active Participant
Page 126
Industry
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN LEGAL SERVICES
Participant & Contact Information
Kinder, Duncan L.
Attorney
68761 Hammond Road
St. Clairsville, OH 43950
Ph.: (614) 695-0901
Fax: (614) 695-9211
Reynerson, Donald M. *
Principal
The Barrington Consulting Group
3690 South Rockbridge Road
Stone Mountain, GA 30087
Ph.: (770) 465-9129
Fax: (770) 465-9712
Internet: dreynerson@aol.com
Experience & Capabilities
My practice includes topics related to business systems such as pollution
prevention, process safety management, ISO9000, Americans with
Disabilities Act, and Electromotion Understanding of SARA Title III,
Pollution Prevention Act, storm water regulations, RCRA manifest
certification, OSHA Process Safety Management Standards, and ISO9000
contractual obligations.
I wrote an article for the October, 1994 issue of Occupational Health and
Safety about integrating process safety management and ISO9000. I am
currently writing a book entitled The How of Business Systems showing
how pollution prevention integrates with ISO9000 and other Total Quality
Management topics.
As a principal in the Barrington Group, I assess the impact of
environmental issues on the financial position of institutions, governments,
and firms.
The Barrington Group provides business valuations, accounting reviews,
and environmental assessments, and evaluates technology's impact on the
environment and business decisions.
Active Participant
Legal Services
Directory - Spring 1996
Page 127
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* Active Participant Legal Services
Page 128 Directory - Spring 1996
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PARTICIPANTS INVOLVED IN LENDING/FINANCIAL SERVICES
Participant & Contact Information
Aburida, Wael H. *
Equity Research Analyst
Prudential Securities
1 New York Plaza
17th Floor
New York, NY 10292
Ph.: (212) 778-5040
Fax: (212) 778-6192 or 1389
Internet: wael_aburida@prusec.com at
Internet@lotusxchg
Experience & Capabilities
I am an equity research analyst for Prudential Securities. My primary
responsibility is to provide fundamental research and analysis on
environmental/pollution control companies. One measure I like gauge is
the appropriateness of closure/post-closure reserves for solid-waste
landfills. I apply economic modeling to company financials to come up
with future earnings and .cash flow estimates. My intellectual and
academic interests are sustainable development, source reduction, and
recycling, with a specific concern for application to less developed nations.
I am currently involved with academic and non-profit institutions which
perform an environmental research role.
I am available to provide editorial comment and advice on environmental
research.
Brown, Aiinice
Technology Transfer Specialist
World Bank
1818 H Street, N.W.
Asia Environmental Division, ASTEN
MC 8-451, Room MC 8-451
Washington, DC 20433
Ph.: (202) 458-7135
Fax: (202) 522-1664
Butterfield, Diane M., CPA
Senior Vice President
Chemical Bank
140 East 45th Street - 30th Floor
New York, NY 10017-3162
Ph.: (212) 622-9256
Fax: (212) 622-9197
Delaney, Elizabeth *
Vice President
First Environment
90 Riverdale Road
Riverdale, NJ 07457
Ph.: (201) 616-9700
Fax: (201) 616-1930
Ganzi, John T.*
President
Environment & Finance Enterprise,
LLC
100 Brighton Court
Chapel Hill, NC 27516
Ph.: (919) 933-3610
Fax: (919) 933-1352
Management/financial consultant to financial services industry in
examining how to approach the valuation and credit aspects of
environmental costs, tax implications, and depreciation issues.
GAPP and SEC issues as they pertain to CERCLA. Credit risk
implications associated with environmental short and long term issues.
Training staff in knowing what to look for in new business transactions.
Active Participant
Lending/Financial Services
Directory - Spring 1996
Page 129
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Participant & Contact Information
Experience & Capabilities
Goldberg, Terri L. *
Pollution Prevention Program Manager
North East Waste Management
Officials' Association
129 Portland Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
King, Alfred M., CMA *
Senior Vice President
Valuation Research Corporation
3 Independent Way
Princeton, NJ 08540
Ph.: (609) 452-0900
Fax:(609)452-7651
Nelson, Linda Dcscano *
Vice President - Environmental Affairs
Salomon Inc
Seven World Trade Center
43rd Floor
New York, NY 10048
Ph.: (212) 783-6928
Fax: (212) 783-4346
Perrell, III, John J., CPA
Vice President, Financial Standards
American Express Co.
Am. Exp. Tower - World Fin. Ctr.
200 Vcscy Street
New York, NY 10285-4650
Ph.: (212) 640-3658
Fax: (212) 6404961
Shapiro, Terri *
Associate Director
Cascadia Revolving Fund
157 Yesler Way
Suite 414
Seattle, WA 98104
Ph.: (206) 447-9226
Fax: (206) 682-4804
Actively conducted research, technical assistance, and training on Costing
and Financial Analyses of P2 investments.
I am on IMA's MAP committee, dealing with corporate accounting and
reporting issues. We also as a firm value property, and the impact of
environmental hazards on value.
I provide strategic and management consulting to internal business units
(investment bankers, research analysts, financial analysts and others) in
the areas of environmental risk management, international environmental
standards, auditing and compliance systems, environmental performance
measures, environmental accounting practices, and environmental
reporting and disclosure.
We are a non-profit community development loan fund whose original
mission was to encourage business ownership by low income people. We
have begun a Pollution Prevention Lending Project, the goal of which is
to remove the financial barriers to implementing pollution prevention
solutions to small companies who are large quantity generators of
pollution.
The major objective of the project is to lend money and technical
assistance to 4-8 companies who will agree to act as demonstration sites.
We will be involved with both capital budgeting and environmental cost
accounting with each one of the companies as part of the assistance
package to the companies.
Active Participant
Lending/Financial Services
Page 130
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN NON-PROFIT CURRICULUM
Participant & Contact Information
Collins, Terrence
Chemistry
Carnegie Mellon University
Mellon College of Science
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-6335
Fax: (412) 268-6897
Deacon, Thomas E.
Managing Director, Continuing
Education
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (800) 638-44277(201) 573-9000,
ext. 158
Fax: (201) 573-8185
Haveman, Mark *
WRITAR
1313 5th Street, SB
Minneapolis, MN 55414
Ph.: (612) 379-5995
Fax: (612) 379-5996
Speicher, Ann Leigh
Manager, Public Policy and Information
Office
American Society for Engineering
Education
1818 N Street, N.W.
Suite 600
Washington, DC 20036-1207
Ph.: (202) 331-3500
Fax: (202) 265-8504
Experience & Capabilities
Teach undergraduate and graduate courses on "benign chemistry" — the
development of environmentally-conscious chemicals to replace pre-
existing toxic chemicals.
Train others in econ analysis and justification for P2 activities. In the
future, work with targeted companies involved with P2 technical
assistance to implement this type of assistance as well. We assist
cost/benefit analysis as a part of our projects. We train others in
cost/benefit analysis. We track development and applications in the field,
and design materials to disseminate this information.
Training; Assessment Procedures; Links with Quality Management;
Academic Networks. Research Training Analysis; Applications
Networking.
We can achieve wide dissemination of information among the engineering
education community, both through our publications (particularly ASEE
"Prism" and my monthly legislative newsletter to the deans "Capitol
Circuit"), and through the ASEE Engineering Deans Council. The deans'
council represents the more than 300 schools of engineering around the
country.
Active Participant
Non-Profit Curriculum
Directory - Spring 1996
Page 131
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r
* Active Participant
Non-Profit Curriculum
Page 132
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN NON-PROFIT RESEARCH
Participant & Contact Information
Ali, Zeba *
Deputy Coordinator
IUCN - The World Conservation
Union
1 Bath Island Road
Karachi, PAKISTAN 75530
Ph.: 573082-573079
Fax: (9221) 587-0287
Internet: psu@iucn.khi.imran.pk
Armstrong, Regina
Senior Fellow-Economics
Regional Plan Association
570 Lexington Avenue
New York, NY 10022-6853
Ph.: (212) 980-8632
Fax: (212) 980-8632
Armstrong, Winifred
Consulting Economist
Regional Plan Association :
570 Lexington Avenue
New York, NY 10022
Ph.: (212) 980-8530, x272
Fax: (212) 980-8632
Banks, Darryl *
World Resources Institute
1709 New York Avenue, N.W.
Washington, DC 20006
Ph.: (202) 638-6300
Fax: (202) 638-0036
Internet: darrylb@wri.org
Experience & Capabilities
I am developing natural resource accounting projects for the mangrove
ecosystems of the Judus Delta, Pakistan.
Environmental Impact Assessments, PRA, project development, and
forestry (especially in the Mangrove Ecosystem).
I am developing regional environmental and economic accounts for the
New York/New Jersey/Connecticut region.
Design of integrated accounting methods.
I am working with business organizations and companies in developing
and sharing information on pollution prevention and resource recovery
and their effects of costs, benefits and employment, for both private and
public. With colleague, Regina Armstrong and others, we are developing
regional environmental accounts which will both feed into and draw from
corporate and public accounts.
RPA works with an extensive network of public policy governments, and
business organizations in the 31 counties of the New Jersey, Connecticut
and New York metropolitan region. Both develop and disseminating
information regarding urban planning issues such as transportation, solid
waste, land use and watersheds. We can help link the work industrial
organizations are doing into shared research, public information,
conferences, and policy analysis based on innovations in environmental
cost accounting and capital budgeting.
Director of the World Resources Institute's Program in Technology and
the Environment and member of the U.S. EPA's National Advisory
Council for Environmental Policy and Technology. (NACEPT). WRI's
program in Technology and the Environment seeks to identify policy
options that promote the rapid, continuing shift toward cleaner, more
material and energy-efficient technologies in the United States and
abroad. A component of the program is Environmental Accounting.
WRI believes that proper measurement and accountability are
fundamental to correct environmental management decisions.
Accordingly, an important element of the program is an effort to develop
new methods of business and economic accounting that consider
evenhandedly both the costs and environmental protection and the costs
of foregoing environmental protection. WRI is working with accountants,
economists, and management experts to develop and publicize accounting
systems that accurately identify environmental costs and risks and allocate
them to their sources within the economy and within the firm.
Development of source reduction and recycling strategies for industry.
Technical feasibility assessments of P2 projects. Financial feasibility
assessments of P2 projects (e.g.,payback period analyses).
Active Participant
Non-Profit Research
Directory - Spring 1996
Page 133
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Participant & Contact Information
Experience & Capabilities
Barg, Stephan
International Institute for Sustainable
Development
161 Portage Avenue East, 6th Floor
Winnipeg, Manitoba R3B OY4,
CANADA
Ph.: (204) 958-7704
Fax: (204) 958-7710
Internet: sbarg@iisdpost.iisd.ca
Becker, Monica "
Massachusetts Institute of Technology
Center for Technology, Policy, and
Industrial Development
Room E-40-242
Cambridge, MA 02139
Ph.: (617) 253-6470
Fax: (617) 253-7140
Burns, Susan *
Senior Project Manager
ERM - West, Inc.
1050 Warfield Avenue
Oakland, CA 94610
Ph.: (510) 839-8879
Fax: (510) 946-9968
Internet: S.Burns@igc.apc.org
Butcher, William S.
National Science Foundation
Engineering
4201 Wilson Boulevard
Arlington, VA 22230
Ph.: (703) 306-1302
Fax: (703) 306-0289
Cnirncross, Frances
Environment Editor
The Economist
25 St. James's Street
London SW1A 1HG, ENGLAND,
UNITED KINGDOM
Ph.: 01-839-7000
Fax: 01-839-2968
Conway-Schempf, Noellette, Ph.D. *
Executive Director, Green Design
Initiative, Adjunct Professor and
Environmental Management
Carnegie Mellon University
GSIA, Room 224
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2299
Fax: (412) 268-6837
Internet: ncOy+ @ andrew.cmu.edu
I develop and implement pollution prevention programs for
businessAndustry.
Directing Carnegie Mellon University's Green Design Initiative, a
program to develop environmentally-conscious products and processes.
The initiative involves: 1) Research aimed at providing industry with
pollution prevention tools and technologies, 2) Educational programs
aimed at instilling an environmental awareness among university
graduates regardless of major by incorporating environmental modules
and case studies into required core courses.
I am currently developing environmental courses for Carnegie Mellon's
Business School. These courses incorporate full cost accounting,
environmental capital budgeting, LCA, etc. Course outlines for
underground and MBA electives. Executive education courses on Green
Design and Environmental Management.
Active Participant
Nem-Profit Research
Page 134
Directory - Spring 1996
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Participant & Contact Information
Ditz, Daryl *
Associate
World Resources Institute ;
1709 New York Avenue, N.W.
Washington, DC 20006
Ph.: (202) 662-3498
Fax: (202) 638-0036
Internet: daryld@wri.org
Dorfman, Mark
INFORM
281 Park Avenue South
New York, NY 10016
Ph.: (212) 689-4040
Fax: (212) 447-0689
English, Lloyd *
Director, Technical
AACE International
209 Prairie Avenue
P.O. Box 1557
Morgantown, WV 26507-1557
Ph.: (304) 296-8444
Fax: (304) 291-5728
Fenn, Scott A. *
Director, Environmental Information
Service
Investor Responsibility Research Center
1350 Connecticut Avenue, N.W.
Suite 700
Washington, DC 20036
Ph.: (202) 833-0700
Fax: (202) 833-3555
Internet: irrc@aol.com
Freedman, Julian M., CMA, CPA,
CPIM*
Director of Research
The IMA Foundation for Applied
Research, Inc.
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (800) 638-4427, ext. 212
Fax: (201) 573-0639
Internet: imacma@class.org
Experience & Capabilities
Managing WRFs study of accounting practices at Fortune 100 companies.
WRI recently published a series of case studies in Green Ledgers: Case
Studies in Corporate Environmental Accounting (partially funded by the
EPA) which examines how environmental costs are accounted for within
five major corporations and four smaller companies. The report proposes
recommendations for better environmental accounting by business and
offers helpful implementation advice in its section entitled, "A Practical
Guide to Getting Started."
I provide liaison between our technical committees and between our
organization and other organizations, who are interested in, or perform
such work.
We are a non-profit educational association for professionals involved in
estimating, cost control, planning and scheduling, profitability analysis, and
project management of engineering projects.
We compile and publish extensive data and research on the
environmental performance and management practices of 1,500 U.S.
companies.
IRRC's Environmental Information Service provides environmental
performance research and data on 1,500 U.S. companies to institutional
investors and corporations interested in environmental performance
benchmarking and liability issues.
I am the primary IMA contact supporting EPA's Environmental
Accounting Project. As a senior director of the IMA, I facilitate the
development of material that will help corporate America become more
competitive by eliminating nonvalue-added activities, and by improving
financial management organizations. This is accomplished through two
IMA sponsored initiatives: FAR and CIC.
The IMA Foundation for Applied Research, Inc. (FAR)'s mission is to
develop and disseminate timely management accounting research findings
that can be applied to current and emerging business issues.
IMA's Continuous Improvement Center (CIC)'s mission is to provide a
cost-effective, independent, and objective framework for the continuous
improvement of financial management organizations in their quest for
world-class performance.
The IMA provides research publications, forums and articles in
Management Accounting relating to environmental cost accounting.
Active Participant
Non-Profit Research
Directory—Spring 1996
Page 135
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Participant & Contact Information
Experience & Capabilities
Gnrnett, Myrvin L. *
Chairman
Center for the Urban Environment
836 Cleveland Street
Brooklyn, NY 11208-4802
Ph.: (718) 649-1974
Fax: (718) 826-3463
Graham, John
The Economist
Research & Marketing
275 St.-Jacques, Suite 50
Montreal, Quebec H2Y 1M9,
CANADA
Ph.: (514) 842-0643
Fax: (514) 842-2789
Grulich, Madeline M. *
Executive Director
Pacific NW Pollution Prevention
Research Center
1326 Fifth Avenue, Suite 650
Seattle, WA 98101
Ph.:(206)223-1151
Fax: (206) 223-1165
Internet: BSRC-PPRC @
CCMAIL.PNL.GOV
Ilaveman, Mark *
WRITAR
1313 5th Street, SB
Minneapolis, MN 55414
Ph.: (612) 379-5995
Fax: (612) 379-5996
Jae-Hyng, Kim
Senior Researcher
National Institute of Environmental
Research
280-17 Bulwang-Dong, Eunpyang-Gu
Seoul, KOREA 122-040
Jordan, Christine M. *
Research Assistant
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 578-2716
Fte (703) 845-2211
Internet: aORDAN@IDA.ORG
Through community education, I would like to actively develop, advocate
and research accounting or capital budgeting for the community,
especially minority communities.
Community education to minority neighborhoods.
We are funding two projects: one bank loan officer training program and
an MBA project involving a cost evaluation of a UV-curing process.
Referral, grants
Train others in econ analysis and justification for P2 activities. In the
future, work with targeted companies involved with P2 technical
assistance to implement this type of assistance as well. We assist
cost/benefit analysis as a part of our projects. We train others in
cost/benefit analysis. We track development and applications in the field,
and design materials to disseminate this information.
Training; Assessment Procedures; Links with Quality Management;
Academic Networks. Research Training Analysis; Applications
Networking.
I am researching tools and methodologies for estimating environmental
costs associated with Department of Defense activities.
My organization is a federally funded research and development center
which provides analytical assistance to the Department of Defense and on
a selective basis to other federal agencies.
Active Participant
Non-Profit Research
Page 136
Directory - Spring 1996
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& Contact Information
Experience & Capabilities'
Mang, Robert A.
Chairman
Sustainable Economy Project
World Business Academy
Route 7, Box 127 TM
Santa Fe, NM 87505
Ph.: (505) 984-2254
Fax: (505) 984-4252
Moran, Stephen R.
Head Environmental Research
Canada - Alberta Research Council
P.O. Box 8330
Edmonton, Alberta T6H 5X2,
CANADA
Ph.: (403) 450-5251
Fax: (403) 450-5242
Olha, Jennifer
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet: jolha @ cap.gwu.edu
Polsky, Matthew *
Research Scientist
New Jersey Department of
Environmental Protection and Research
Division of Science
CN402
Trenton, NJ 08625-0402
Ph.: (609) 777-0319
Fax: (609) 292-7340
Ranganathan, Janet *
Research Analyst
World Resources Institute
1709 New York Avenue, N.W.
Washington, DC 20006
Ph.: (202) 662-2581
Fax: (202) 638-0036
Internet: janetr@wri.org
Robertson, William L.
President
Global Environment & Technology
Foundation
7010 Little River Turnpike
Suite 290
Annandale, VA 22003
Ph.: (703) 750-6401
Fax: (703) 750-6506
Organizing a task force of several disciplines including business people
and accountants to frame a research project to develop internalized
accounting of external environmental and social costs, and to create a
process for developing business stakeholdership in the proposal.
At the moment, not much other than names. In the near future,
information, contacts and forums for discussing and disseminating
information, ideas & proposals.
Advise the P2 Program within the NJDEPE on incorporating TCA into
policy arid marketing the concept. In the past, project manager and co-
architect of first research study to test TCA concept out on companies,
work with them to understand the relevance of specific ten components
and cost items, and develop actual numbers for a proposed investment
both before and after applying TCA.
NJDEPE: Early experience in applying TCA in policy through P2 Plans,.
using a combination of mandatory and voluntary elements. Myself:
Besides the marketing of TCA, I'm trying to think through the place of
TCA and its relationships to critical concepts such as sustainable
development, TQM, industrial policy, green technologies.
Co-editor and author of Green Ledgers: Case Studies in Corporate
Environmental Accounting, published by the World Resources Institute.
Actively engaged in outreach to business, academia, and trade and
professional associations.
Active Participant
Non-Profit Research
Directory - Spring 1996
Page 137
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Participant & Contact Information
Experience & Capabilities
Rubin, Rebecca *
Research Staff Member
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 845-6944
Fax: (703) 845-6722
Steger, Wilbur A., Ph.D. *
President
CONSAD Research Corporation
121 North Highland Avenue
Pittsburgh, PA 15206
Ph.: (412) 363-5500
Fax: (412) 363-5509
Tulenheirao, Vikre *
Research Engineer (M.Sc. Tech.)
Technical Research Centre of Finland,
Non-Waste Technology
P.O. Box 1601
FIN-01044 VTT, FINLAND
Ph.: +358-0-4565725
Fax: +358-0460493
Tweedale, Tony
President
Recycle Missoula, Inc.
224 E. Pine #2
Missoula, MT 59802-4541
Ph.: (406) 542-1708
Warren, John L. *
Senior Program Director
Battelle
Pacific Northwest Labs
P.O. Box 999, K8-12
Richland, WA 99352
Ph.: (509) 372-4759
Fax: (509) 372-4376
Wassel, Ray
Program Director
National Research Council
Env. Studies and Engineering (HA-354)
2001 Wisconsin Avenue
Washington, DC 20007
Ph.: (202) 334-2617
Fax: (202) 334-1393
My colleagues and I are reviewing and improving methods for utilizing
environmental cost (accounting) data in life cycle analyses reflecting
EH&S costs, and for aggregating micro (individual firm) data to industry
(national and subnational) levels.
Designing and implementing economic, environmental, waste reduction,
and energy efficiency measures for assessing performance and
policy/regulatory effectiveness.
Developing total cost assessment methods for microeconomic use. Try to
show that pollution prevention solutions are worth implementing.
Just started the work on this area.
We perform solid waste audits for small businesses so I like to keep up-
to-date on financial incentive/disincentives to waste reduction, industrial
hazardous waste.
I am developing a PC based tool for integrating life cycle environmental
analysis and life cycle cost analysis into a strategic business management
tool.
Life cycle cost and environmental analysis strategic environmental
management.
Preparing to begin a study on Integrating the Goals of Industrial
Competitiveness and Environmental Protection, which would likely
include considerations of cost accounting and capital budgeting decisions.
National Research Council of the National Academy of Sciences is a
private, non-profit organization, which has been mandated by Congress to
advise the government in matters.
* Active Participant
Non-Profit Research
Page 138
Directory - Spring 1996
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Participant & Contact Information.
White, Allen *
Director, Risk Analysis Group
Tellus Institute
11 Arlington Street
Boston, MA 02116-3411
Ph.: (617) 266-5400
Fax: (617) 266-8303
Experience & Capabilities
Oversees program in P2 economics supported by EPA, state
governments, and various private corporations. Studies how a firm's
capital budgeting process and project financial investment practices may
be altered to encourage P2 versus end-of-pipe investments. Works with
American Society of Testing and Materials in developing a national
standard for total cost assessment (TCA), an alternative approach to
conventional financial analysis which better accounts for long-term,
hidden, and less tangible benefits of pollution prevention. Also involved
in developing corporate-wide indicators of environmental performance.
Methods, tools, and case studies developed will be available for
educational purposes.
Winter, Matthias *
Research Associate
IMD, International Institute for
Management Development
Chenun de Bellevue L3, P.O. Box 915
CH-1001 Lausanne, SWITZERLAND
Ph.: 4121 6180398
Fax: 4121 6180707
Internet: winter@imd.ch
Yuen, Marion *
268 Berkeley Place
Brooklyn, NY 11217
Ph.: (718) 230-4798
I am developing tools for environmental accounting which shall be easy to
integrate into current accounting systems. The tools will be implemented
within pilot studies in MIBE-companies.
MIBE (managing the industrial and business environment) is one of the
research projects of IMD. In cooperation with participating companies
we want to develop state-of-art tools for the integration of the
environment into day-to-day business.
Consulting on organizational changes that impact on corporate culture,
policies and structures: research on attitudes and corporate culture;
facilitation of focus and strategy groups; and advice on communication of
decision and initiatives. Familiarity with environment of accounting
profession.
Active Participant
Non-Profit Research
Directory - Spring 1996
Page 139
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Active Participant
Page 140
Non-Profit Research
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN NON-PROFIT TECHNICAL ASSISTANCE
Participant & Contact Information
Baggot, Robert A.
Business Liaison
Wisconsin Department of Natural
Resources
Office of Pollution Prevention
P.O. Box 7921
Madison, WI 53707-7921
Ph.: (608) 264-8951
Fax: (608)267-5231
Internet:
BAGGOT#DNCM.DNR.WISC.GOV
Bernstein, Scott *
Center for Neighborhood Technology
2125 West North Avenue
Chicago, IL 60647
Ph.: (312) 278-4800
Fax: (312) 278-3840
Boyd, Larry *
Manager of Environmental Services
Great Lakes Manufacturing Technology
Center
4600 Prospect Avenue
Cleveland, OH 44103
Ph.: (216) 432-5300
Fax: (216) 361-2900
Brown, Douglas M. *
Research Fellow
Logistics Management Institute
2000 Corporate Ridge
McLean, VA 22102
Ph.: (703) 917-7308
Fax: (703) 917-7511
Internet: DBROWN @ LMI.ORG
Butcher, William S.
National Science Foundation
Engineering
4201 Wilson Boulevard
Arlington, VA 22230
Ph.: (703) 306-1302
Fax: (703) 306-0289
Cotter, Mark,Ph.D., P.Eng.
Director, Environment
Automotive Parts Manufacturers'
Association
195 The West Mall, Suite 516
Toronto, Ontario, CANADA M9C 5K1
Ph.: (416) 620-4220
Fax: (416) 620-9730
Experience & Capabilities
I will be assisting businesses with implementing environmental cost
accounting into their decision making. Plan to develop workshops and
one on one assistance.
I prepare budgetary estimates and project reviews, and use the project
database for performing capital requirements analyses for the Army's
environmental program. This requires assessment of Army-wide capital
budget needs based on future regulations, and we attempt to ensure that
operating improvements are not charged off to environmental budgets.
We have a powerful database of projects across all media programs that
can serve as a project cost/schedule baseline. We have many years of
experience in capital allocation and budgeting. I am also the President of
an environmental association which may serve as a useful network.
I assist companies in identifying opportunities for pollution prevention.
This requires assessing the costs of current practices and comparing them
with the cost of P2 options.
Our organization has an active program with the provincial and federal
governments and participating companies (~ 12) in pollution prevention.
We have a clean technology program under development, as well as a P2
training program.
Active Participant
Non-Profit Technical Assistance
Directory T- Spring 1996
Page 141
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Participant & Contact Information
Experience & Capabilities
DeMurs, Patrick *
Industry Relations Coordinator
Massachusetts Toxics Use Reduction
Institute
U. of Massachusetts, Lowell
1 University Avenue
Lowell, MA 01854
Ph.: (508) 934-3294
Fax: (508) 934-3050
Drinkwatcr, Alford *
Assistant Director/Established
Industries
Arkansas Industrial Development
Commission
One State Capitol Mall
Little Rock, AR 72201
Ph.: (501) 682-7325
Fax: (501) 682-7341
English, Lloyd *
Director, Technical
AACE International
209 Prairie Avenue
P.O. Box 1557
Morgantown, WV 26507-1557
Ph.: (304) 296-8444
Fax: (304) 291-5728
Gold, David
Regional Manager
NIST Manufacturing Extension
Partnership
Building 224 Room B115
Gaithersburg, MD 20899
Ph.: (301) 975-5020
Fax: (301) 963-6556
Goldberg, Tcrri L. *
Pollution Prevention Program Manager
North East Waste Management
Officials' Association
129 Portland Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
Goudreau, Peter A. *
Chief, Technology Transfer
Alabama Wratt Foundation
P.O. Box 1010, Mail Stop SB-IB
Muscle Shoals, AL 35660
Ph.: (205) 386-2605
Fax: (205) 386-2674
I teach workshops on pollution prevention accounting.
Technical assistance to manufacturers that deal with cost accounting for
production and environmental compliance. We operate a pollution
prevention program for manufacturers. We provide pollution prevention
audits and technical assistance that includes accounting practices.
I provide liaison between our technical committees and between our
organization and other organizations, who are interested in, or perform
such work.
We are a non-profit educational association for professionals involved in .
estimating, cost control, planning and scheduling, profitability analysis, and
project management of engineering projects.
The MEP provides technical assistance to manufacturers through regional
non-profit organizations.
Actively conducted research, technical assistance, and training on Costing
and Financial Analyses of P2 investments.
I prepare project justifications.
Checklist to identify areas of technology transfer to eliminate or reduce
pollution. Skills/services to assist with projects to accomplish pollution
prevention.
* Active Participant
Non-Profit Technical Assistance
Page 142
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Griilich, Madeline M.
Executive Director
Pacific NW Pollution Prevention
Research Center
1326 Fifth Avenue, Suite 650
Seattle, WA 98101
Ph.: (206) 223-1151
Fax: (206) 223-1165
Internet: BSRC-
PPRC@CCMAIL.PNL.GOV
Hansen, Lisbeth Engel *
Head of Department
dk-TEKNIK
Gladsaxe Mollevej 15
DK-2860
Soborg, DENMARK
Ph.: +45 39 69 65 11
Fax: +45 39 69 60 02
Melvin, Craig
Technical Specialist/Engineer
Institute of Advanced Manufacturing
Sciences
1111 Edison Drive
Cincinnati, OH 45216-2265
Ph.: (513) 948-2118
Fax: (513) 948-2109
Poirson, James
Project Director - Pollution Prevention
Seventh Generation
25 Lake Avenue
Elyria, OH 44035
Ph.: (216) 322-4187
Fax: (216) 322-1785
Saulter, Ken
Midwest Manufacturing Technology
Center
Industrial Technology Institute
P. O. Box 1485
Ann Arbor, MI 48106
Ph.: (313) 769-4234
Fax: (313) 769-4064
Selg, Richard A. *
Board of Directors
AACE International
1995 S. Centennial Avenue
Building 4, Room 407
Aiken, SC 29803
Ph.: (803) 644-6711
Fax: (803) 644-6922
We are funding two projects: one bank loan officer training program and
an MBA project involving a cost evaluation of a UV-curing process.
Referral, grants
Developing systems for Total Cost Assessment to be used by industry.
Environmental and energy consultancy; environmental and energy
management auditing.
I present pollution prevention techniques to small and mid-sized
businesses so they can establish pollution prevention projects at their
facilities.
We believe economic health and environmental health are not mutually
exclusive - pollution prevention is the method to combine those two
seemingly disparate objectives.
Editor-in-Chief and contributing author of text "Hazardous Waste Cost
Control" developed for estimators, cost engineers and accountants,
environmental engineers, planner/schedulers, finance managers, upper
level/graduate environmental engineering college students.
Expertise on budgeting (baseline development), ground-up estimating
development, risk analysis, variance analysis, performance analysis on costs
and schedules, claims and dispute avoidance, and labor productivity
development for waste management and environmental restoration.
Total cost management that includes capital budgeting and managerial
accounting.
* Active Participant
Non-Profit Technical Assistance
Directory - Spring 1996
Page 143
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Participant & Contact Information
Shapiro, Terri *
Associate Director
Cascadia Revolving Fund
157 Yesler Way
Suite 414
Seattle, WA 98104
Ph.: (206) 447-9226
Fax: (206) 682-4804
Snider, Eric H., Ph.D., P.E.
Corporate Technical Director
Parsons Engineering Science, Inc.
57 Executive Park South
Suite 500
Atlanta, GA 30329
Ph.: (404) 235-2418
Fax: (404) 235-2500
Internet:
eric_snider@paratl2,ccmail.compuserve.
com
Thorns, John *
Principal Staff — Life Cycle Assessments
Concurrent Technologies Inc.
1450 Scalpe Avenue
Johnstown, PA 15904
Ph.: (814) 269-6805
Fax: (814) 269-2798
Internet: thoms@ctc.com
Experience & Capabilities
We are a non-profit community development loan fund whose original
mission was to encourage business ownership by low income people. We
have begun a Pollution Prevention Lending Project, the goal of which is
to remove the financial barriers to implementing pollution prevention
solutions to small companies who are large quantity generators of
pollution.
The major objective of the project is to lend money and technical
assistance to 4-8 companies who will agree to act as demonstration sites.
We will be involved with both capital budgeting and environmental cost
accounting with each one of the companies as part of the assistance
package to the companies.
CTC — National Defense Center for Environmental Excellence (NDCEE)
Technology Demonstration and cost validation.
Technology demonstration, process improvement, baseline studies,
regulatory research, technology searches.
Active Participant
Non-Profit Technical Assistance
Page 144
Directory - Spiring 1996
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PARTICIPANTS INVOLVED IN PUBLISHING
Participant & Contact Information
Amidei, Paul '
Managing Editor, Newsletters
Harcourt Brace Professional
Publications
525. B Street, Suite 1900 .
San-Diego, CA 92101-4495
Ph.: (619) 699-6570
Fax: (619) 699-6593
Bernstein, Jeremy
Inside US Trade
1225 Jefferson Davis Highway
Suite 1400
Arlington, VA 22202
Ph.: (703) 416-8518
Fax: (703) 416-8543
Cairncross, Frances
Environment Editor
The Economist
25 St. James's Street
London SW1A 1HG, ENGLAND,
UNITED KINGDOM
Ph.: 01-839-7000
Fax: 01-839-2968 ,
Cornford, Aline
Editor and Publisher
EnviroLine
222 Riverfront Avenue, S.W.
Calgary, AB T2P OA5, CANADA
Ph.: (403) 263-3272
Fax: (403) 263-3280
Fenn, Scott A. *
Director, Environmental Information
Service
Investor Responsibility Research Center
1350 Connecticut Avenue, N.W.
Suite 700
Washington, DC 20036
Ph.: (202) 833-0700
Fax: (202) 833-3555
Internet: irrc@aol.com
Frankel, Carl
Executive Editor
Green Market Alert
345 Wood Creek Road
Bethlehem, CT 06751
Ph.: (203) 266-7209
Fax: (203) 266-5049
Experience & Capabilities
Our publishing company plans to publish a newsletter devoted to
environmental accounting.
We provide a communications channel for teaching and learning about
the practical and theoretical aspects of accounting. Moreover, our nine
accounting niche newsletters constitute, in effect, networks of interested
users of specialized accounting information.
EnviroLine is a business publication covering environmental issues for,the
resource sector of Western Canada.
We compile and publish extensive data and research on the
environmental performance and management practices of 1,500 U.S.
companies.
IRRC's Environmental Information Service provides environmental
performance research and data on 1,500 U.S. companies to institutional
investors and corporations interested in environmental performance
benchmarking and liability issues.
Active Participant
Publishing
Directory - Spring 1996
Page 145
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Participant & Contact Information
Graham, John
The Economist
Research & Marketing
275 St.-Jacques, Suite 50
Montreal, Quebec H2Y 1M9,
CANADA
Ph.: (514) 842-0643
Fax: (514) 842-2789
Harris, Paul *
Editor
Environment Today
1483 Chain Bridge Road
Suite 202
McLean, VA 22101
Ph.: (703) 448-0336
Fax: (703) 448-0270
Johnson, Jeffrey
Reporter • Daily Environment Report
The Bureau of National Affairs, Inc.
123125th Street, N.W.
Washington, DC 20037
Ph.: (202) 452-6364
Fax: (202) 452-4150
Jones, David
Associate Editor/Environment
Stevens Publishing
1170 National Press Building
Washington, DC 20011
Ph.: (202) 942-1414
Fax: (202) 942-1924
Kassett, Jeff
The Economist
275 St.-Jacques, Suite 5
Montreal, Quebec H2Y 1M9,
CANADA
Ph.: (514) 842-0643
Fax: (514) 842-2789
Kirschner, Elizabeth *
Chemical and Engineering News
379 Thornal! Street
Edison, NJ 08837
Ph.: (212) 621-4944
Fax: (212) 621-4950
Kranish, Arthur
Editor
Trends Publishing Inc.
1079 National Press Building
Washington, DC 20045
Ph.: (202) 393-0031
Fax: (202) 393-1732
Internet: Kranish @ cap.gwu.edu
Experience & Capabilities
Reporting on environmental matters for professional audience.
Active Participant
Publishing
Page 146
Directory - Spring 1996
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Participant & Contact Information
Macko, Carole
Senior Editor
BNA
1231 25th Street, N.W.
Washington, DC 20037
Ph.: (202) 452-4030
Fax: (202) 452-5331
Makower, Joel
Editor
The Green Business Letter
1519 Connecticut Avenue, N.W.
Washington, DC 20036
Ph.: (202) 332-1700
Fax: (202) 332-1700
Miiller, Kaspar *
Ellipson Ltd.
Leonhardsgraben 52
4051 Basel, SWITZERLAND
Ph.: 0041 61 261 93 20
Fax: 0041 61 261 93 13
Osborn, Nancy
Publications Manager
National Pollution Prevention Center
for Higher Education
430 E. University Avenue
Ann Arbor, MI 48109-1115
Ph.: (313) 936-2637
Fax: (313) 936-2195
Internet: nppc@umich.edu; home page
address http://www.snre.umich.edu/nppc
Randall, Robert F.
Editor
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645
Ph.: 1-(800) 638-4427, ext. 269
Fax: (201) 573-0639
Ross, Nicola, P. Biol.
Editor/Publisher
EnviroLine
222 Riverfront Avenue S.W.
Calgary, Alberta T2P OA5, CANADA
Ph.: (403) 263-3272
Fax: (403) 263-3280
Experience & Capabilities
Write articles on environmental issues.
Resource material. Stories generated will get the word out to the
industrial community.
Editor, The Green Business Letter, covering corporate environmental
initiatives and related issues.
Head of Working Group for the project of the Business Council for
Sustainable Development "Mobilizing the Financial Markets to Provide
Eco-efficiency. Co-author of Environmental Reporting, the financial
analysts view European Federation of Financial Analysts Societies
(EFFAS) to be published in September 94. Different projects for clients
(eco-management, eco-controlling, eco-reporting and so on).
Large experience in accounting and reporting, financial markets combined
with experience in eco-management. Member of Accounting Standards in
Switzerland, Co-Chairman of Commission on Accounting of European
financial analysts. Ellipson is specialized in introducing decision based
management tools for companies (clients whole Europe and partly U.S.).
I'm in very close contact to Stefan Schaltegger who gave me this form.
I produce the NPPC's P2 Educational Resource Compendia, one of
which focuses on accounting. Our compendia provide college instructors
with background materials and student assignments linking P2 with
specific educational disciplines.
NPPC provides pollution prevention educational resource compendia
(background materials, bibliographies, and student assignments) for
professors teaching environmental accounting courses.
As editor of Management Accounting, I want to publish environmental
cost accounting case studies in order to disseminate latest information on
the topic to readers.
Publishing outlet for environmental accounting articles.
' Active Participant
Publishing
Directory - Spring 1996
Page 147
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Participant & Contact Information
Speicher, Ann Leigh
Manager, Public Policy and Information
Office
American Society for Engineering
Education
1818 N Street, N.W.
Suite 600
Washington, DC 20036-1207
Ph.: (202) 331-3500
Fax: (202) 265-8504
Victory, Kate *
Editor, Business and The Environment
Cutter Information Corporation
37 Broadway
Arlington, MA 02174
Ph.: (617) 641-5123
Fax: (617) 648-8707
Experience & Capabilities
We can achieve wide dissemination of information among the engineering
education community, both through our publications (particularly AS BE
"Prism" and my monthly legislative newsletter to the deans "Capitol ,
Circuit"), and through the ASEE Engineering Deans Council. T,he deans'
council represents the more than 300 schools of engineering around the.
country.
Business and the Environment reports on developments in environmental
accounting, and how corporations are using this tool.
Newsletter publishing — can offer articles on the topic.
* Active Participant
Publishing
Page 148
Directory - Spring 1996
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PARTICIPANTS INVOLVED IN PUBLIC RELATIONS
Participant & Contact Information
Serrano, Richard V. *
National Coordinator '
Philippines Department of Environment
and Natural Resources
Urban Pollution Coordinating Office
Dilimn, Quezon City, PHILIPPINES
Ph.: 999-710
Fax: 98666 ..,..-
Experience & Capabilities
'' I am at the initial phase of introducing Pollution Prevention which would
require all these - "Cost Accounting" project justification concerns.
Representing the national government, I have extensive network both'in
business and private sectors that I can package.
* Active Participant
Public Relations
Directory -r- Spring 199.4
Page 149
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* Active Participant
Page 150
Public Relations
Directory - Spring 1994
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PARTICIPANTS INVOLVED IN TRADE ASSOCIATIONS
Participant & Contact Information
Anderson, Bill
Executive Director
American Academy of Environmental
Engineers
130 Holiday Court
Suite 100
Annapolis, MD 21401
Ph.: (410) 266-3311
Fax: (410) 266-7653
Barrentine, Becky
Manager Information Issues
Financial Executives Institute
10 Madison Avenue
P.O. Box 1938
Morristown, NJ 07962-1938
Ph.: (201) 898-4645
Fax: (201) 898-4649
Bernhard, Mary *
Manager, Environmental Policy
U.S. Chamber of Commerce
Environmental Policy
1615 H Street, N.W.
Washington, DC 20062-2000
Ph.: (202) 463-5533
Fax: (202) 887-3445,
Bisgay, Louis, CPA *
Director, Management Accounting
Practices
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (201) 573-6215
Fax: (201) 573-0639
Bishop, William
Executive Director
Institute of Internal Auditors
249 Maitland Avenue
Altamonte Springs, FL 32701-4201
Ph.: (407) 833-7600 x 288 '
Fax: (407) 831-5171
Experience & Capabilities
Co-sponsored Env. Accounting and Capital Budgeting Workshop with
EPA.
IMA's senior technical committee, the Management Accounting Practices
Committee, has a subcommittee to deal with environmental matters, but
it has not been very active in the area. Co-sponsored Accounting and
Capital Budgeting Workshop with EPA.
Our MAP Committee authorizes publication of Statements of
Management Accounting. The Statements offer guidance to management
accountants. A statement could address accounting for environmental
costs and benefits.
Active Participant
Trade Associations
Directory,- Spring 1996
Page 151
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Participant & Contact Information
Experience & Capabilities
Bradley, Mitch
Executive Director
American Association of Engineering
Societies
1111 19th Street, N.W.
Suite 608
Washington, DC 20036
Ph.: (202) 296-2237
Fax:(202)296-1151
Cotter, Mark,Ph.D., P.Eng.
Director, Environment
Automotive Parts Manufacturers'
Association
195 The West Mall, Suite 516
Toronto, Ontario, CANADA M9C 5K1
Ph.: (416) 6204220
Fax: (416) 620-9730
Cowan, Sharon R.
Manager, Federal Gov't Relations
American Society of Mechanical
Engineers
1828 L Street, N.W.
Suite 906
Washington, DC 20036-5104
Ph.: (202) 785-3756
Fax: (202) 429-9417
Deacon, Thomas E.
Managing Director, Continuing
Education
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (800) 638-44277(201) 573-9000,
cxt. 158
Fax: (201) 573-8185
Ehmann, Janet
Executive Director
Institute of Environmental Sciences
(IES)
940 East Highway
Mount Prospect, IL 60056
Ph.: (708) 255-1561
Fax: (708) 255-1699
Feher, Ted, CPA
Vice President
National Conference of CPA
Practitioners
14505 Torrey Chase, Suite 100
Houston, TX 77014
Ph.: (713) 893-7550
Fax: (713) 587-1420
I assist companies in identifying opportunities for pollution prevention.
This requires assessing the costs of current practices and comparing them
with the cost of P2 options.
Our organization has an active program with the provincial and federal
governments and participating companies (~ 12) in pollution prevention.
We have a clean technology program under development, as well as a P2
training program.
* Active Participant
Trade Associations
Page 152
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Fillo, John P. *
Senior Program Manager
ENSR Consulting and Engineering
One Chatham Center, Suite 900
112 Washington Place
Pittsburgh, PA 15219
Ph.: (412) 261-2910
Fax: (412) 765-1421
Internet: jfillo@ensr.com
Freedman, Julian M., CMA, CPA,
CPIM *
Director of Research
The IMA Foundation for Applied
Research, Inc.
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (800) 638-4427, ext. 212
Fax: (201) 573-0639
Internet: imacma@class.org
Giesecke, Anne G., Ph.D.
Vice President, Environmental Activities
American Bankers Association
1350 I Street, N.W.
Suite 1290
Washington, DC 20005
Ph.: (202) 789-0300
Fax: (202) 893-1164
Hauser, Thomas
Executive Director
University of Cincinnati
American Institute for Pollution
Prevention
Department of Civil Engineering
Cincinnati, OH 45221-0071
Ph.: (513) 556-2517
Fax: (513) 556-2522
Participate in performing waste minimization assessment for clients, which
include cost estimating/accounting as part of decision making process.
Also, I represent the Center for Waste Reduction Technologies (CWRT),
an AICHE-affiliated organization; we have explored cost accounting as a
key issue for justifying waste minimization.
ENSR is a full-service environmental engineering/consulting company,
including services in the waste management/engineering areas and
experience in performing technical/economic waste minimization
assessments in many industrial sectors. CWRT is an organization that
' represents the chemical engineering profession in advancing waste
reduction/pollution prevention. Its membership consists of petroleum and
chemical companies, engineering/environmental consultants and research
laboratories.
lam the primary IMA contact supporting'EPA's Environmental
Accounting Project. As a senior director of the IMA, I facilitate the
development of material that will help corporate America become more
competitive by eliminating nonvalue-added activities, and by improving
financial management organizations. This is accomplished through two
IMA sponsored initiatives: FAR and CIC.
The IMA Foundation for Applied Research, Inc. (FAR)'s mission is to
develop and disseminate timely management accounting research findings
that can be applied to current and emerging business issues.
IMA's Continuous Improvement Center (CIC)'s mission is to provide a
cost-effective, independent, and objective framework for the continuous
improvement of financial management organizations in their quest for
worldrdass performance.
The IMA provides research publications, forums and articles in
Management Accounting relating to environmental cost accounting.
Provide information to companies who are developing new management
accounting methods for environmental costs.
AIPP serves as a link between EPA and industry by generating public and
private sector support to aid EPA in its efforts to achieve industrial
adoption of PP procedures. Promotes conferences, develops educational
materials for members and universities,
Active Participant
Trade Associations
Directory - Spring 1996
Page 153
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Participant & Contact Information
Iluber, Laurie *
Global Environmental Management
Initiative (GEMI)
2000 L Street, N.W.
Washington, DC 20036
Ph.: (202) 296-7449
Fax: (202) 296-7442
Hudson, John *
Vice President, Technical Standards &
Services
American Institute of Certified Public
Accountants
1211 Avenue of the Americas
New York, NY 10036-8775
Ph.: (212) 596-6262
Fax: (212) 596-6213
Hummer, Jr., Robert H., CPE*
President
Association for Facilities Engineering
(AFE)
11170 Tattersall Tr.
Oakton, VA 22124
Ph.: (703) 385-8868
Far (703) 435-9008
Internet: rhummer2@aol.com
Ihlanfeldt, William J.'
Assistant Controller
Shell Oil Company
P.O.Box 2463
Houston, TX 77252-2463
Ph.: (713) 241-3210
Fax: (713) 241-7261
Kates, Jim
Vice President for Govt. Affairs
Financial Executives Institute
1150 Connecticut Avenue, N.W.
Suite 1125
Washington, DC 20036
Ph.: (202) 659-3700
Fax: (202) 857-0230
Kellogg, Dorothy *
Director, Policy Analysis
Chemical Manufacturers Association
1300 Wilson Blvd.
Arlington, VA 22209
Ph.: (703) 741-5233
Fax: (703) 741-6233
Internet:
dorothy_kellogg@mail.cmahq.com
Experience & Capabilities
Help GEMI develop an "env-accounting model" for industry.
Broad overview of industry needs concerning environmental accounting.
I prepare/review/approve project justifications, complete condition
assessment surveys and capital asset management plans for a variety of
clients.
AFE operates an online benchmark reference for plant engineers and
facilities managers so that they might compare their costs and operating
Standards with those of others. If accurately and consistently quantified,
the costs of environmental matters can be included in these data. AFE
recently kicked off a new specialty certification program, the Certified
Facilities Environmental Professional (CFEP).
Member - AICPA's Environmental Accounting Task Force. Member -
FBI's Committee on Corporate Accounting's Subcommittee on
Environmental Accounting, and Vice President - IMA's Professional
Relations.
* Active Participant
Trade Associations
Page 154
Directory - Spring 1996
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Participant & Contact Information
Experience & Capabilities
Kennedy, Norine
Director, Environmental Affairs
U.S. Council for International Business
1212 Avenue of the Americas
New York, NY 10036-1689
Ph.: (212) 354-4858
Fax: (212) 575-0327
Leach, Kathleen, CPA *
Director, Course & Program
Development
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (201) 573-6302
Fax: (201) 573-8185
LeGrande, Charles
Director of Technology
Institute of Internal Auditors
249 Maitland Avenue
Altama Springs, FL 32701-4201
Ph.: (407) 830-7600 x277
Fax: (407) 831-5171
Mang, Robert A. *
Chairman
Sustainable Economy Project
World Business Academy
Route 7, Box 127 TM
Santa Fe, NM 87505
Ph.: (505) 984-2254
Fax: (505) 984-4252
Mason, Ann
Associate Director
Chemical Manufacturers Association
Environmental Div., Pollution
Prevention
2501 M Street, N.W.
Washington, DC 20037
Ph.: (202) 887-1180
Fax: (202) 887-1237
McCarron, James M. *
Director
TNT Environmental Systems
2121 W. University Drive, Suite 123
Tempe, AZ 85281
Ph.: (602) 966-9891
Fax: (602) 968-9469
Organizing a task force of several disciplines including business people
and accountants to frame a research project to develop internalized
accounting of external environmental and social costs, and to create a
process for developing business stakeholdership in the proposal.
At the moment, not much other than names. In the near future,
information, contacts and forums for discussing and disseminating
information, ideas & proposals.
* Active Participant
We have developed and organized the cost per unit in an electronic
component manufacturer for environmental compliance. We have also
generated Return-on-Investment analyses for a number of environmental
products. Cost of Environmental Ownership (similar to 000) is in
development.
Return-on-Investment analysis for environmental compliance capital costs.
This includes marketing some of the by-products of hazardous waste
treatment. Cost per unit for environmental compliance documentation.
Arizona Department of Environmental Quality (DEQ) Grant for
recycling dry film stripper used in making printed circuit boards.
Estimated dollar volume of stripper in excess of $48 million per year in
the U.S. Goal is to eliminate this material as waste stream and recycle.
TNT Technology is the project leader with Hughes Aircraft Co., Nelco,
and ESH as contributors. Plan to complete program in 1994.
Trade Associations
Directory - Spring 1996
Page 155
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Participant & Contact Information
Experience & Capabilities
Miller, David A.
Associate
SocioTechnical Research Applications
1100 Wilson Boulevard, Suite 1700
Arlington, VA 22209
Ph.: (703) 243-9863, ext. 23
Fax: (703) 243-4975
Moore, David J. *
Canadian Institute of Chartered
Accountants
277 Wellington Street West
Toronto, Ontario M5V 3H2, CANADA
Ph.: (416) 204-3299
Fax: (416) 977-8585
Moore, M. Melissa
Executive Director
AACB International
209 Prairie Avenue
P.O. Box 1557
Morgantown, WV 26507-1557
Ph.: 1-800-858-2678
Fax: (304) 291-5728
Morrow, John F. *
Director, Industry and Mgmt.
Accounting
American Institute of Certified Public
Accountants
1211 Avenue of the Americas
New York, NY 10036-8775
Ph.: (212) 596-6085
Fax: (212) 596-6025
Internet: Comuserve address
102252,561
O'Miihony, Chamain
Director of Technical Services
National Accounting & Finance Council
(NAFC)
2200 Mill Road
Alexandria, VA 22314
Ph.: (703) 838-1915
Fax: (703) 836-6070
Pojnsek, Bob *
Vice President
GEI Consultants, Inc.
Environmental Programs
1021 Main Street
Winchester, MA 01890
Ph.: (617) 721-4097
Fax: (617) 721-4073
For STRA I advise government agencies on policy issues including the
development of programs to promote pollution prevention in small and
medium-sized businesses.
I am also Secretary of American Society of Mechanical Engineers,
Committee on Technical Economics. As part of the ASME committee, I
work to encourage the cooperation of engineers and economists in
determining environmental costs.
The Canadian Institute of Chartered Accountants is undertaking studies
in the area of Reporting on Environmental Performance. I am
responsible for the administration of such studies.
Coordinating AICPA's management accounting environmental work.
GEI Consultants provides consulting and engineering services to industry
for planning and implementing pollution prevention programs. We use
activity-based costing to rank order pollution prevention opportunities.
I teach graduate level courses on Pollution Prevention (CE-194J) and
Sustainable Development (CE-193J) at Tufts University (Medford, MA).
I am past President of the American Institute for Pollution Prevention.
* Active Participant
Trade Associations
Page 156
Directory r- Spring 1996
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Participant & Contact Information
Poley, Helen
National Association of Purchasing
Managers
2055 East Centennial Circle
P.O. Box 22160 '
Tempe, AZ 85285-2160
Ph.: (602) 752-6276 '
Fax: (602) 752-7890
Randall, Robert F.
Editor
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645
Ph.: 1-(800) 638-4427, ext. 269
Fax: (201) 573-0639
Robinson, Richard *
Manager, Environmental Affairs
NEMA
2101 L Street, NW
Suite 300
Washington, DC 20037
Ph.: (202) 457-8487
Fax: (202) 457-8411
Schaeffer, Allen R.
Director, Department of Environmental
Affairs
American Trucking Association
2200 Mill Road
Alexandria, VA 22314-4677
Ph.: (703) 838-1844
Fax: (703) 838-1992
Stiegler, Josef
Leiter der Abteilung
Veretnigun Osterreichischer
Industrieller
Schwarzengergpl. 4
A-1031 Wien, AUSTRIA
Ph.: 01143(0222)711352390
Fax: 01143(0222)711352920
Tillar, Michael *
Executive Director
American Institute of Plant Engineers
8180 Corporate Park Drive
Suite 305 '
Cincinnati, OH 45242
Ph.: (513) 489-2473
Fax: (513) 247-7422
Experience & Capabilities
As editor of Management Accounting, I want to publish environmental
cost accounting case studies in order to disseminate latest information on
the topic to readers.
Publishing outlet for environmental accounting articles.
Active Participant
Trade Associations
Directory - Spring 1996
Page 157
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Participant & Contact Information
Tirmnons, Earl L.
Vice President - Finance
EL du Pont de Nemours and Company
Inc.
1007 Market St., Rm. D-8000
Wilmington, DE 19898
Ph.: (302) 774-5470
Fax: (302) 774-7869
Tollcrton, Harry
Director, International Affairs
American Association of Engineering
Societies
1111 19th Street, N.W.
Suite 608
Washington, DC 20036
Ph.: (202) 296-2237
Fax: (202) 296-1151
Wiiglnger, Herbert
\Virtscnaftsforderimgsomstotit der
Budeswirtschaftskammer
Boratungsdienst Umselt und Energie
Wiedner Haupstrare 63 - 71 1163
1045 Wien, AUSTRIA
Ph.: 01143(0222)501053067
Fax: 01143(0222)50206241
Wbitely, Stan *
President
Society of Certified Management
Accounts of Canada
120 King Street, West, Suite 850
Box 176
Hamilton, Ontario L8N 3C3,
CANADA
Ph.: (905) 525-4100
Fax: (905) 525-4666
Winfeur, Barbara
Director of Education
National Society of Public Accountants
1010 N.Fairfax St.
Alexandria, VA 22314
Ph.: (703) 549-6400
Fax: (703) 549-2984
Yffltes, John, C.P.L.
ILS Manager, Advanced Programs
Loral Vought Systems Corporation
P.O. Box 650003 MS-EM-94
Dallas, TX 75265-0003
Ph.: (214) 603-7802
Fax: (214) 603-0184
Experience & Capabilities
The AAES Task Force on Sustainable Development is interested in
economic tools which will help to integrate environmental conditions into
market economics.
I am currently the Logistics Department point of contact for estimating
the disposal of hazardous waste costs for weapon systems under
development.
* Active Participant
Trade Associations
Page 158
Directory,- Spring 1996
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Participant & Contact Information
Zampino, Peter *
Director of Management Programs
Consortium for Advanced
Manufacturing International
1250 E. Copeland Road
Suite 500
Arlington, TX 76011
Ph.: (817) 860-1654
Fax: (817) 275-6450
Experience & Capabilities
Active Participant
Trade Associations
Directory - Spring 1996
Page 159
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DIRECTORY OF EPA'S ACCOUNTING AND CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT NETWORK
Index to Names
Abassi, Daniel 81
Abrahams, Martin, CPA 35
Aburida, Wael H 95, 129
Adams, Alex 35
Adams, Jane B • 95
Adams, Roger , • • • • 15, 31
Aldrich, James, Major 1, 15
Ali, S. Nasir 35
Ali, Zeba 67, 133
Allen, David 1, 15
Allgaier, Eric L 95
Allison, Richard 1
Alper, L. (Mickey) 95
Amarcus, Alfred 15, 35
Ambrose, Thomas P 35, 95
Ameen, Philip D 96
Amidei, Paul 145
Anamosa, Nga T. 96
Anderberg, Michael R 81
Anderson, Bill 151
Anderson, Michael D 35
Andrews, Cathy 81
Andrews, Gregory D - 73
Anielski, Mark - 91
Antonio, Jr., Emilio T., Ph.D 15
Armstrong, Regina 133
Armstrong, Winifred 1, 133
Asherman, David 36
Atcheson, John B 81
Aulen, Kenneth L. 96
Azar, Jack '. • 96
Backes, Robert W 96
Bagby, Jennifer 69
Baggaley, Bruce 36
Baggot, Robert A 73, 141
Bail, Gary G 96
Bailey, Paul E 36
Baird, Bob 97
Baker, Ken 1
Bakshani, Nandkumar 2, 15
Balestrero, Gregory 97
Ball, C. R, (Bob) 97
Banks, Darryl 133
Barbieri, Carlo G 31, 67
Barcasken, Matt 73
Barg, Stephan 134
Barkley, Dana 97
Barnes, Laura 73
Barnes, Phil 16, 36
Barrentine, Becky 97, 151
Barth, Richard 97
Bateman, Phil 98
Baxter, Sharon K. 73
Beardsley, Daryl L 36
Becker, Monica 134
Beetle, George 36
* Active Participant
Begnoche, R.T. 2, 31
Belen, Alicia A. 98
Bell, R. Hays, Ph.D 98
Beloff, Beth 16, 31
Bender, Douglas M 98
Bennett, Martin 2, 16
Bennett, Robert : 2, 16
Berezo, Michael 98
Bergman, Stephanie 81
Berkihiser, Elliott 98
Berman, Jonathan 99
Bermawi, A. Hidajat 37
Bernhard, Mary 151
Bernstein, Jeremy 145
Bernstein, Scott 141
Berry, Michael A. 2, 81
Berry, Phil 74
Bhada, Ron 2, 32
Bierma, Thomas J., MBA, Ph.D 16
Bird, Alison , 74
Bisgay, Louis, CPA 151
Bishop, William • 151
Bisio, Attilio 37
Blanckaert, Thomas R 99
Bobletz, Elaine 69, 99
Boczek, Irene 3, 37
Boden, Steven M 37
Boer, Germain 17.
Boger, Debbie 82
Bollinger, Robert E 37
Boone, Corrine 99
Bordacs-Irwin, Kristina 37
Bowers, Dorothy 99
Bowers, Keith E 38
Boyd, Larry 82, 141
Boykin, Evangeline 99
Bradley, Mitch 152
Brayton, Gary 38
Broatch, Robert E 100
Brockmiller, Mary D 100
Brown, Annice 100, 129
Brown, Chris 100
Brown, Douglas M 82, 141
Brown, Victor H., CPA , 17, 38
Brownell, Gail 100
Bulkley, Jonathan 3
Burke, Gail 100
Burns, Susan 38, 134
Burrowes, Waldo 100
Busfield, Warwick R 3, 38
Butcher, William S 134, 141
Butterfield, Diane M., CPA 129
Cairncross, Frances 134, 145
Campbell, Janeth A 74
Carney, Mark V. , 101
Carpenter, Julie D 82
Index to Names
Directory - Spring 1996
Page 161
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Cash, Rahecm 101
Cashman, Gregory W 101
Cass, Donald J 39
Qistclla, Sarah 101
Castro, Lincoln A. 32, 74
Cha, Gun-IIo 17
Chalos, Peter 17
Chandra, Dundee Navin 17
Chase, Stephen N 39
Chatel, Peter C. 101
Chess, Caron 17
Chow, Michael T. 101
Christiansen, Jon 69, 102
Cite, Jr., John A 102
Clark, Janet 1 3, 18
Ctelland, lain 3
Cobb, Jr., Aaron H 102
Collins, Terrence 131
Comes, Wendy M 82
Consoti, Frank J 102
Constable, Richard A. 39
Conway, Richard A. 102
Conway-Schempf, Nocllette, Ph.D 4, 134
Cornford, Aline 145
Cowan, Sharon R 152
Cranford, Bruce 82
Crocker, Tom 4
Cummlngs-Saxton, James 39
Curtiss, Don 40
Czarnecki, Chuck 40
Dadhich, Pradeep 18, 32
Darnall, Nicole 18, 74
Datta, Eric K. 40
Davenport, David E 102
Davidson, Cliff 4
Davis, Stacey 40
De Reyna, Ramon 91
Deacon, Thomas E 131, 152
Delaney, Elizabeth 129
DcLorey, Shawn A. 40
DeMurs, Patrick 75, 142
Dev Bhattarai, Mukesh 91
Dover, Mary E 32, 83
DcViltars, John P 83
Dick, Kevin 32
DitJE, Daryl 135
Donovan III, Lawrence P 103
Dorfman, Mark 67, 135
Douglas, Patricia P 4, 18
Dower, Melinda 75
Drinkwater, Alford 75, 142
Drobny, Neil L. 40
Duchin, Faye 18
Eagan, Patrick D 18
Eckel, Leonard, Ph.D., FCA 4
Edward, David 41
Edward, Jim 83
Edwards, Earnest J 104
Ehmann, Janet 152
Ehrcnfeld, John R 5, 19
Eisenhauer, Jack L. 41, 104
Elwood, Holly 83
Active Participant
Englehardt, James D., Ph.D 19
English, Lloyd . 135, 142
Epstein, Marc J 5, 19
Estes, Ralph 5, 19
Evans, Laurence K 41
Farag, Ihab H 5, 19
Farfone, Frank J 41, 83
Farrell, Andrea 75
Farrow, Scott 19, 41
Feher, Ted, CPA 152
Fenn, Scott A 135, 145
Fiksel, Joseph, Ph.D 42
Fillo, John P 42, 153
Finnell, Janine 42
Fiorino, Dan 84
Fischer, Guy 43, 75
Fisher, Nate 43
Fisher, Robert A. 104
Flahive, Thomas J. 104
Fleischman, Marvin 33
Ford, Glenna 43
Forstchen, Fred 43
Fox, Catherine A 84
Francis, Lee A., P.E 43
Frankel, Carl 145
Freedman, Julian M., CMA, CPA, CPIM .. 135, 153
Friend, Gil 44
Fusco, Elisa A 75
Gaffin, Larry 67, 104
Gale, Charles M 44
Gallagher, Patricia E 76
Garcia, William S 104
Gardner, Mark L 5, 20
Garnett, Myrvin L 44, 136
Gates, Andrew 5
Gauntlett, Suwanna 44
Geadelmann, Pat 20
Gerale, John J 6, 44
Giesecke, Anne G., Ph.D 153
Girton, Phil 44, 104
Giuntini, Ron 45, 105
Gold, David 84, 142
Goldberg, Terri L 130, 142
Gorman, Brian M 105
Gory, Duane 84
Goudreau, Peter A 142
Graham, John 136, 146
Grant, Albert A 45
Gray, R. H 6, 20
Green, Bill 45, 105
Greer, Barbara M '45, 105
Grinnell, D. Jacque 6, 20
Grotheer, Wayne 105
Grulich, Madeline M 136, 143
Guay, Guylaine 91
Hacker, Dennis ^ 105
Hafher, Ronald D '. 105
Hagevik, George, Ph.D 76
Haltmeyer, Timothy 106
Hamner, Burton, MBA, MMA 106
Hanlon, Thomas R 106
Hansen, George 45
Index to Names
Page 162
Directory - Spriog 1996
-------
"Hansen, IJstoeth Enge\ . .
Harbordt, Mike
Hargis, Mark
Harmon, Les
Harris, Paul
Harris, Richard M., C.A.
Harris, Robert E
Hartman, Roy
Hassrick, Locke
Hauser, Thomas
Hausknecht, Brian J.
Haveman, Mark
Hawkins, Ennis
Helbin, Thomas J
Heller, Miriam
Heltzer, Josh
Henn, Carl ,
Henrickson, Chris
Henry, Mark S ,
Herb, Jeanne
Herd, Richard
Hicks, Linda Ashman . . .
Hillenbrand, Eric
Holmberg, Bruce
Holmes, Douglas B.
Holmes, Susan P
Horn, Bevin
Horn, Debbie
Homer, Jr., Allan W. . .
Hotz, Lorraine
Huber, Laurie
Hudson, John
Hughes, Helen R., CBE
Hughes, Susan Boedeker
Hughes, Terri H
Hunt, Gary
lannaconi, Teresa ....
Ihlanfeldt, William J. . .
Inch, Pamela
Ingham, Alan T.
Inglis, Pat
Jacobs, Richard A. ....
Jae-Hyng, Kim
James, Peter
Jarrett, Robert E
Jaworowski, Mark ....
Jennings, Bruce, FCA .
Johnson, Jeffrey
Johnson, Kenneth J. .. .
Johnson, Michael
Johnson, Sharon
Jonardi, Robert J
Jones, Barbara A
Jones, Cord
Jones, David
Jones, Rebekah ......
Jordan, Christine M.
Joyce, Mark N
Kabjian, Mike .......
Kane, William J
Karpoff, Jonathan M. . .
Karwowski, RJ
45, 143
106
45
106
146
46
106
. . . 6, 33
46
153
46
131, 136
. . 20, 46
46
. 21, 107
46
47
. . . 6, 21
. . 21, 47
. .... 76
107
...7,21
47
107
47
91
84
. 47, 107
107
67
154
154
92
...7,21
107
76
84
108, 154
108
76
92
108
136
. . . 7, 22
85
. 22, 108
. .... 47
146
108
. . 48, 76
. . . 7, 22
. .'.. 85
48
.. . 146
48
48, 136
85
48
49, 108
. . 7, 22
. . . 109
Active Participant
Kassett, Jeff 146
Kates, Jim 154
Kellogg, Dorothy 154
Kelly, Barbara 77
Kelly, Thomas H 109
Kennedy, Mitchell L. 49, 109
Kennedy, Norine 155
Keoleian, Greg 8
Kimett, Dale 92
Kinder, Duncan L. 127
King, Alfred M., CMA 49, 130
Kirschner, Elizabeth 146
Kjeldgaard, Edwin 85
Klammer, Thomas 22
Kleindorfer, Paul . . '. 8, 23
Klossner, Kris 85, 109
Knowles, Faye 109
Kolluru, Rao V., Ph.D 8, 49
Koplow, Doug 49
Koshkashian, Vikran 49
Kranish, Arthur 146
Krefting, Robert 50
LaLonde, Michel 110
Lanen, William N 8
Lange, Glenn-Marie 23, 92
Larcombe, Fred 50, 110
Larsson, Lars-Olle 50
Lave, Lester 8, 23
Lawrence, Carol 23, 33
Leach, Kathleen, CPA 155
Leach, Ronald L 110
Lee, Dan 110
LeGrande, Charles 155
Leonard, Jr., Thomas F. 110
Liebl, David 9
Lindsly, Joseph A 110
Link, Kristine F. 50
Lo, Philip, Dr. Env., P.E., QEP 69
Long, R. Brian . Ill
Lordan, John J. 23, 111
Lorton, Gregory A, P.E 50, 111
Lounsbury, Jim 85
Loving, Kathy D 50
Luben, Lyn 85
Lucas, Joseph A Ill
Ludwig, Robert W 77
Luthy, Richard G .23
Lyke, Audrey 24
Macko, Carole 147
MacLean, Richard W Ill
Maddox, Jack Ill
Mahon, Pat 51
Makower, Joel 147
Mallonee, Cindy A '. . 112
Mang, Robert A 137, 155
Mansur, Sally B 86
Marcus, Alfred 9
Martchek, Kenneth J 112
Marvel, Don L. 112
Mason, Ann 155
Matthews, John 112
May, Michelle 51
Index to Names
Directory - Spring 1996
Page 163
-------
McCarron, James M
McCaulcy, Steve
McDougall, Barry D
Mellugh, Ron
McKinnon, Richard, F.C.A.
McLaughlin, Susan
McManus, Timothy C.
McMichael, Fran
McNamee, Taylor
Mecklenburg, Sue
Mehan, HI, G. Tracy
Mekvanich, Kriang Krai ...
Meivin, Craig
Milan, Edgar J
Milecofsky, Debra
Miller, David A.
Miller, Gary D., Ph.D
Miller, Phylissa
Miller, Robert A.
Minter, Frank C, CPA ...
Mitamura, David C.
Montesano, David
Moore, David J.
Moore, Frederick L.
Moore, M. Melissa
Moran, Stephen R
Morris, Jeffrey
Morris, Virginia
Morrow, John F.
Morse, Chadrick
Morton, Robert R
Muhlebach, George J., Ph.D.
Milllcr, Kaspar
Murphy, John R
Murville, Dean A
Nagle, George
Nair, Indira
Nakata, Mark N
Neblett, Andrew C
Nelson, Gretchen Marie ...
Nelson, Judith A.
Nelson, Linda Descano ...
Nelson, Roger E
Neuscheler, Philip E
Newton, Fred J., CPA
Nichols, William G.
Niskala, Mikael
Nivcr, Mark S
Northeim, Colcen M
Northridge, Michael
Noskin, Hilary A
O'Mahony, Chamain
Ogden, Mark L.
Oiha, Jennifer
Ondich, Gregory
Oppeneau, Jean Claude ...
Osborn, Nancy
Ostheim, Steve
Ottinger, Richard L. .....
Paige, William
Paley, Louis R
Palmer, Kevin J.M
112, 155
..... 92
..... 51
..... 86
____ 112
..... 86
..... 51
..... 24
...... 9
____ 113
..... 77
---- 113
____ 143
____ 113
..... 77
. 51, 156
, . 33, 77
_____ 51
_____ 86
. 24, 113
_____ 51
_____ 52
____ 156
. .. 156
137
52, 113
52
156
. . 9, 52
52
114
53, 147
____ 86
... 114
... 114
..... 9
____ 70
... 114
____ 53
____ 87
... 130
... 114
---- 87
87, 114
... 115
... 115
____ 70
____ 53
____ 87
... 115
... 156
... 115
53, 137
____ 87
____ 92
. 9, 147
. 10,33
. 10,24
... 115
____ 87
____ 53
* Active Participant
Parker, Jerome 77
Peargin, Janet C 115
Peck, Ralph E 115
Peek, Dennis 53
Perkins, Sam 10, 54
Perla, Donna 88
Perrell, III, John J., CPA 116, 130
Perry, John D 54
Persson, Lynn 78
Pesacreta, Patrick 88
Pesek, Monica 78
Peter, James 24, 54
Petracca, Dean 54
Pferdehirt, Wayne 33
Piasecki, Bruce 10, 54
Poduska, Richard (Dick) 116
Poirier, Mark G 116
Poirson, James 54, 143
Pojasek, Bob 54, 156
Poley, Helen 157
Polsky, Matthew 78, 137
Potent, Jeffrey 70
Pratt, Linda Giannelli 70
Price, Ed 116
Proveaux, Jeff 116
Pucciano, Frank 117
Purcell, Arthur H 55
Putnam, David L 55, 117
Quarles, Ross 10, 24
Quick, Ed 117
Ralston, Mark 88
Randall, Robert F 147, 157
Rands, Gordon 10, 25
Ranganathan, Janet 137
Reddy, P. Ramana 55
Reimers, Richard F. 25, 55
Rej, Henry 55, 117
Renato, Julian M. David 117
Reynerson, Donald M 55, 127
Reynolds, John 56
Rhodes, Todd 56
Ripepi, Amy A 56
Robertaccio, Francis L 117
Roberts, Don V. 56
Robertson, William L 137
Robinson, Richard 118, 157
Robison, John H 70
Rock, Clifford L 56, 118
Rogero, Jr., L. Hal, CPA 118
Rolander, Steven 56
Rosenbaum, Donna 88
Rosenberg, Elliot 88
Rosenthal, Isadore (Irv), Ph.D 25
Ross, Nicola, P. Biol 147
Roy, Manik, Ph.D 88
Roy, Natalie 78
Roydes, Sharon 89
Rubel, Fred 56
Rubenstein, Daniel Blake 89
Rubin, Leonard G 57, 67
Rubin, Rebecca 138
Russell, William G. 57
Index to Names
Page 164
Directory - Spring 1996
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g, Betty A. .......... , ........... 57, 118
Sakornarun, Suporn ........ ............... 93
Saloio, Jr., Jose H ......................... 89
Saponara, Anthony ................... 57, 118
Saulter, Ken ........................ 89, 143
Savage, Michael D ..................... 11, 25
Savitz, Andrew W ......................... 57
Sawhney, Rudy ..................... . . 25, 34
Schaeffer, Allen R ....................... 157
Schaltegger, Stefan, Ph.D. ... ..... ....... 11, 26
Schaplowsky, Ellen H ..................... .57
Scheibner, Alan R., B.Sc., P.Ag ................ 58
Schiavo, Michael C ................. . ...... 58
Schneider, Sue G ........................ 118
Schnitzer, James ........................ .58
Schoenwetter, Lewis (Jim) ................. 118
Schuler, Richard .......... ............... 11
Schulte, Fred S .......................... 119
Sciance, C. Thomas, Ph.D .................. 119
Selg, Richard A ......................... 143
Selman, Belle F ...................... 58, 119
Selman, Jay ........................... . . 58
Serrano, Richard V .............. ..... . 93, 149
Seto, Peter ............................. 93
Shangraw, R. F., Ph.D ........... . ......... 58
Shannon, Becky .......................... 78
Shapiro, Terri ...................... 130, 144
Shaw, Henry, Ph.D ................ ..... 11, 26
Shelton, Keith .......................... 119
Shi, Han, M.Sc.E ......................... 93
Shields, David .................. . ..... 11, 26
Shim, Tong Wook ...................... . 119
Shwam, Bill ............................ 119
Silva, Nuno ........................... .119
Singer, Scott .................... , ...... 120
Smith, Mark T. .......... . .............. .59
Snider, Eric H., Ph.D., P.E .............. 59, 144
Snowden-Swan, Lesley J .................... 59
Soderberg, Art .............. ----- ........ 120
Soderstrom, Naomi .................... 11, 26
Specht, Linda ........... '. ............ 12, 26
Speicher, Ann Leigh ................. 131, 148
Spitzer, Martin A., Ph.D., J.D. . . ---- ... ...... 89
Stanczyk, Thomas P ....................... 59
Stanga, Mark ................. . . ' ......... 120
Steever, E. Zell .......................... 89
Steger, Wilbur A., Ph.D .......... ...... 59, 138
Steinmiller, Eric ...................... 59, 120
Stephen, Paul Michael .................... 120
Stewart, John E., CPA ........ ; ............ 60
Stewart, Stephanie R ............... ..... 26, 60
Stillman, Kristina ......................... 79
Stimart, William R ......... .............. 120
Stinson, Christopher A. ................. 12, 27
Stokke, Steven ..................... < ..... 90
Stone, Donald E .......... . ............ 12, 27
Strauss, Norman N., CPA .................. 60
Sullivan, William G ........................ 12
Surma, John ............. . . ............. 60
Sweed, Norman H. ....... -. ........ . ..... 120
Swenson, Ralph V. ........ '. ...... ........ 121
Swirsky, William J.L., FCA ................... 60
Tanner, Margaret M., CPA, Ph.D ............. 27
Tarr, Joel .............................. 12
Tencer, Ben, Ph.D., P.E. (Ret) ... ............ 60
Thibault, Michael J .................... 90, 121
Thomas, David L., Ph.D .................... 79
Thomas, Janet M ...................... 13, 27
Thomas, Patricia ......................... 61
Thompson, Tracy D ....................... 79
Thorns, John ........................ ... 144
Thomsen, Torbin .................... . . 13, 27
Thurber, Neal E ......................... 121
Tierney, Ken ........................... 121
Tillar, Michael .......................... 157
Timmons, Earl L .................... 121, 158
Todd, Rebecca ....................... 13, 27
Tollerton, Harry ........................ 158
Torborg, Dick ........................... 79
Towns, Brian ........................... 121
Townsend, John S ...................... 13, 34
Trott, Edward W., CPA .................... 61
Tulenheimo, Vikre ..................... 79, 138
Tusa, Waume ........................... 61
Tweedale, Tony ...................... 68, 138
Van Berkel, Rene C.W.M ............. ' . . . 28, 34
Van Epps, Ronald E .................. ..... 61
Van Hemert, Peggy ....................... 62
van Veldhuizen, Arian 28, 61
Veenstila, Scott C ........................ 122
Veit, Kathleen ........................... 90
Vera, George A., C.P.A. ................... 62
Vetrano, S ............................. 122
Victor, Peter .......... .................. 93
Victory, Kate ........................... 148
Vogel, David ......................... ... 62
Vogt, Michael T. ........................ 122
Volkmar, Robert D ...................... 122
von der Schulenburg, Niki .................. 62
Vrana, Bruce M ......................... 122
Waginger, Herbert ....................... 158
Wagner, Bernd ....................... 28, 62
Warner, Langdon ..................... 13, 28
Warren, John L ......... ............. 62, 138
Wassel, Ray ........................... 138
Wasserman, Cheryl ....................... 90
Wasson, II, Robert F.A. ................... 122
Watts, Daniel J ........................... 28
Watz, Jill ........................ . ...... 62
Weaver, Jack ........... ., ................ 63
Webb, Marie A. ......................... 63
Welch, Joe L., Ph.D ....................... 63
Welch, Jr., Robert W. .................... 123
Wells, Richard ........................... 63
Wesolowski, Daniel ...................... 123
Weston, Chip .......................... 123
Weston, Roy F. ...... . ................ ... 63
Whinihan, Michael ....................... 123
White, Allen ........................ 63, 139
White, Mark A. ....................... 13, 28
White, Thomas M ......................... 64
Whitely, Stan ....................... ____ 158
Wiechert, Robert .................... . ---- 70
Wiggert, Lara ........................... 90
Active Participant
Index to Names
Directory - Spring 19.96
Page 165
American Trucking Association ..........: .".'........ T57~
American University 5; 19
Amoco Oil Company 100, 101, 121
Analytical Services, Inc 46
Applied Earth Sciences, Inc 59
Aquaterra Environmental Services Corp 3, 38
Aracruz Celuloss S.A. 119
ARCCA, Inc 107
ARCO . 104
Aristech Chemical Corporation 122
Arizona Public Service Company 97, 98, 105, 112
Arkansas Industrial Development Commission 75, 142
Arthur Andersen 40, 45, 50, 56, 60-62, 64
Arthur D. Little, Inc 35, 50-52, 55, 56, 62, 117
Ashland Oil Inc 96, 122
Ashridge Management College 7, 22, 24, 54
Ashridge Management Research Group 24, 54
Association for Facilities Engineering (AFE) 154
AT&T 120
ATEC Associates, Inc 52
ATRO Associates 37
Automotive Parts Manufacturers' Association 141, 152
Babcock and Wilcox Idaho, Inc 85, 109
Baggaley Consulting ; 36
Battelle 39, 59, 62, 138
Baxter Healthcare 102
Center for Life Decisions 67, 104
Center for Neighborhood Technology 141
Center for Research and Communication 15
Center for the Urban Environment 44, 136
Centre for Social & Environmental Accounting
Research 6, 20
CH2M Hill 8, 46, 49, 56
Chartered Association of Certified Accountants
(ACCA) 15, 31
Chemical and Engineering News 146
Chemical Bank 129
Chemical Manufacturers Association 154, 155
Chevron Canada Limited 120
Chevron Chemical Company 124
Chevron Research & Tech. Co 115
Ciba-Geigy Corporation 97, 114
City of Los Angeles 70
City of San Jose 70
City of Seattle Solid Waste Utility 69
Clemson University 21, 47
Columbia Gas System Service Corporation^ 123
Commonwealth of Massachusetts 77
Competitive Environment, Inc 111
Concord Energy Incorporated 47
Concurrent Technologies Inc 144
CONS AD Research Corooration
-------
Wilkens, John A. 123
Williams, David K. 123
Williams, Edward L. 79
Williams, Marcia 64
Williams, Todd A 124
Willis, Alan 64
Willits, Stephen D., Ph.D., CPA 13, 29
Wilson, Ed 124
Wilson, J. Eraser, CA 64
Winicur, Barbara 158
Winter, Matthias 139
Wittman, Marlene 64
Wood, Jeannie, CMA 124
Woods, Shelley 124
Wulff, John K. 124
Wysseicr, John 124
Yarosh, Borys 64
Yates, John, C.P.L. 124, 158
Yesensky, Richard J., PM 125
Yoder, Rick 71
Yuen, Marion 65, 139
Zamptno, Peter 159
Zetlen, Bryan 34, 65
Zosel, Thomas W. 125
Zubcr, George R 65
Decision Focus Incorporated 42
Defense Contract Audit Agency 87, 90, 114, 121
Delaware Department of Natural Resources and
Environmental Control 75
Detoitte & Touche 35, 37, 38, 40, 47, 51, 65
dk-TEKNIK 45, 143
Dow Chemical U.S.A. 41, 83, 110
Dow Corning Corporation Ill
Duke Power Company 1°°> 12°
Duxbury Business School 5
E,L du Pont do Nemours and Company Inc
112, 117, 119, 121-124, 158
Eastman Kodak Company 98, 116
Eaton Corporation 11°
Ecolink 45, 105
EG&G Idaho, Inc, 122
Ellipson Ltd 53, 147
Energetics, Inc, 41, 104
Engineered Hrc Systems, Inc 53
Engineering and Public Policy 9
ENSR Consulting and Engineering 42, 153
Envirocycle, Inc 112
EnviroLine 145, 147
Environgcn, Inc 37
Environment & Finance Enterprise, LLC 44, 129
Environment Canada 91-93
Environment Canada - Nopp 92
Environment Today I46
Environmental Consulting, Inc. 56
Environmental Intelligence 25, 55
Environmental Management Services 52, 55
Environmental Policy Center 40, 53, 137
Environmental Protection Services 58
Environmental Quality Systems 55, 117
Environmental Resources Management, Inc 59, 120
Environmental Risk and Cost Control, Inc 61
Environmental Science and Engineering Inc 50
Erasmus University Rotterdam 28, 61
ERM - Southwest Inc 43
ERM - West, Inc 38, 57, 118, 134
ERM Inc 39, 40
Ernst & Young 60, 64
Exxon Corporation 97
Exxon Research & Engineering Company 120
Federal Accounting Standards Advisory Board 82
Federal Bronze Products Inc 105
Financial Accounting Standards Board 95
Financial Executives Institute 97, 151, 154
First Environment 129
Florida Department of Environmental Protection 74
FMC Corporation 99
Foresight, Inc 43
Foster Wheeler Enviro Services 35
Galileo Electro-Optics 121
George Mason University 17, 38
Georgia Hazardous Waste Management Authority 73
Georgia Pollution Prevention Assistance Division 73
Georgia Power Company • 117
Gil Friend & Associates 44
Global Environment & Technology Foundation 137
Global Environmental Management Initiative (GEMI) . 51, 154
GRCI (General Research Corp. INL) 125
Great Lakes Manufacturing Technology Center 82, 141
Green Market Alert 145
GreenTech Consulting '... 10, 54
Green Ware Environmental Systems Inc 43
Grupo Analisis Energetico • 31, 67
Hankuk Aviation University 17
Harcourt Brace Professional Publications .145
Hazardous Waste Research & Information Center . . 33, 73, 77
Hewlett Packard Co 10°
HMT Technology 107
Hoechst Celanese Corporation 117
HSE Mangement 35, 95
IBM 47, 102, 107
ICF Incorporated 36, 38
Illinois Department of Energy and Natural Resources 79
Illinois State University 16
IMD, International Institute for Management
Development 139
Industrial Economics Inc 39, 49
INFORM 27, 67, 135
Infoterra/EPA HO Library - 90
Inland Technology Inc 111
Inside US Trade 145
Institut fur Betriebswirtschaft (IBW) 11, 26
Institute for Defense Analyses (IDA) 48, 136, 138
Institute for Economic Analysis 18, 23, 92
Institute of Advanced Manufacturing Sciences 143
Institute of Environmental Sciences (IBS) 152
Institute of Industrial Engineers 97
Institute of Internal Auditors 151, 155
Institute of Management Accountants
5, 19, 131, 147, 151, 152, 155, 157
Intelog Incorporated 60
International Institute for Sustainable Development 134
International Technology Corporation 6, 44
Investor Responsibility Research Center 135, 145
ITT Corporation 95
IUCN - The World Conservation Union 67, 133
J.M. Huber Corporation H6
James M. Montgomery Consulting Engineers, Inc 43
Johns Hopkins University 23, 111
KPMG Bohlins Environmental Advisors 50
KPMG Environmental Services Inc 46
KPMG Peat Marwick 39, 40, 61
L'Institut Canadien des Comptables Agr66s (CICA) 60
Lafarge Canada, Inc 91
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Manufacturers Resource and Financial, Inc . 64
Massachusetts Department of Environmental Protection .... 79
Massachusetts Institute of Technology .:...*. 5, 19, 134
Massachusetts Toxics Use Reduction Institute 75, 142
McDermott International, Inc 105
McDonnell Douglas Aerospace 106
MCI Telecommunications Corp 95
Mead Corporation ; 118
Merck & Co., Inc. .99
Meridian Corporation 42
Michigan Department of Natural Resources 77
Midwest Manufacturing Technology Center 89, 143
Minergy Associates, Inc 47
Ministere Environnement 92
Missouri Department of Natural Resources 78
Molten Metal Technology 99
Monsanto Company 98
Montesano Associates 52
Morse Environmental 9, 52
Motorola, Inc. - Corporate Office 108
MUVEX International, Inc 114
National Accounting & Finance Council (NAFC) 156
National Association of Purchasing Managers 157
National Conference of CPA Practitioners 152
National Conference of State Legislatures 76
National Institute of Environmental Research 136
National Pollution Prevention Center for Higher
Education 9, 147
National Pollution Prevention Roundtable 78
National Research Council 138
National Science Foundation 11, 23, 26, 33, 134, 141
National Society of Public Accountants 158
Naval Surface Warfare Center 81, 89
NEMA 118, 157
Nepal Ministry of Industry 91
New Jersey Department of Environmental Protection
and Energy 75-77
New Jersey Department of Environmental Protection
and Research 78, 137
New Jersey Institute of Technology 11, 26, 28
New Mexico State University 2, 13, 32, 34
New Mexico State University - Carlsbad . . 13, 34
New York City Department of Environmental
Protection •..:.• 69, 70
New York University 13, 18, 23, 27, 92
NIST Manufacturing Extension Partnership 84, 142
Nixon, Hargrave, Devans & Doyle 69, 99
Norden Systems Inc • 120
North Carolina Department of Environment, Health
and Natural Resources !..., 76
North East Waste Management Officials' Association . 130,. 142
Northern Illinois University 2, 16
Northrop Corporation 106
Oakland University 2, 31
Occidental Petroleum Corporation 102
Office of Defense (PA&E) 81
Office of Pollution Prevention and Conservation- 114
Office of the Auditor General .89
Ogden Environmental and Energy Services Co., Inc. 50, 53, 111
Ontario Hydro 99
Oregon Department of Environmental Quality 74
Organization Resources Counselors, Inc 48
* Active Participant
Oshkosh Truck Corporation 119
Pace University Center for Environmental Legal Studies . 10, 24
Pacific NW Pollution Prevention Research Center . . . 136, 143
Parsons Engineering Science, Inc 59, 144
Pennsylvania State University 10, 25
Phanomsarakam Industrial Park 113
Philippines Department of Environment and Natural
Resources 93, 149
Pinpoint Technologies 58
Pitney Bowes Inc. 57, 118
Planners Life Saving Company 122
Pohang Steel Canada Ltd 119
Polaroid 119
Pollution Prevention Cooperative 49, 109
Port Authority of New York & New Jersey 75, 79
PPG Industries, Inc 108, 124
PRC Environmental Management, Inc 51, 98
Price Waterhouse 48, 54, 60
Procor Tech Inc 40
Product Development and Manufacturing 22, 108
Project Management Associates, Inc 51
Project Performance Corporation 58
Prudential Securities 95, 129
PT. Nakarya Sembada Consultants/ 37
Radian Corporation 63
Raytheon Corporation 121
RECRA Environmental, Inc 59
Recycle Missoula, Inc 68, 138
Regional Plan Association 1, 133
Research Triangle Institute 53
Rh6ne-Poulenc, Inc 101
Rizzo Associates 43
Rockwell International Corporation 106
Roy F. Weston, Inc 48, 60, 63
RQAW , 46
Rudder-Finn 57
SAIC ' i 56
Salomon Inc 130
Sam Houston State University 10, 20, 24, 46
Samford University 24, 113
San Diego County Environmental Health Services 70
San Miguel Packaging Products 117
Sandia National Labs 53, 85, 89
Sanitation Districts of Los Angeles County 69
Santa Clara County Hazardous Materials 70
Santa Clara County Pollution Prevention Program 70
Schering-Plough Corporation 96, 109
Science Applications International Corporation 53
Scott Paper Company 102
Seattle City Light 69, 102
Seattle Scientific Corporation 34, 65
Seventh Generation 54, 143
Shapiro & Associates, Inc 106
Shell Oil Company 108, 154
Society of Certified Management Accounts of Canada 158
SocioTechnical Research Applications 51, 156
Sound Resource Management Group, Inc. 52, 113
Spartan Mills m
SRI International, Worldwide Environmental Practice 109
Stanford University 5, 19
Starbucks 113
State University of California at,Fresno 13, 27
Index to Organizations
Directory - Spring 1996
Page 169
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Stevens Publishing 146
Sustainable Economy Project 137, 155
SYNDICS Research 63
Tula Energy Research Institute 18, 32, 55
Te Kailiaki Taiao a Tc Whare Paremata 92
Technical Research Centre of Finland, Non-Waste
Technology 79,138
Tcktronix Inc. , 96
Tcllus Institute 63, 139
Temple-Inland Forest Products Corporation 106
Tenneco, Inc 113
Texas A&M University 6> 33
Texas Instruments 1°2> H9
Texas Natural Resource Conservation Commission 78, 79
Thailand Department of Industrial Works 93
The Administrative Centre for China's Agenda 21
(ACCA21) 93
The Harrington Consulting Group 55, 127
The Boeing Company 98
The Bureau of National Affairs, Inc 146
The Clorox Company i22
The Coca-Cola Company 1°1
The Economist " 134, 136, 145, 146
The Gauntteu Group 44
The Good Shepherd Group 43
The Green Business Letter 147
The IMA Foundation for Applied Research, Inc 135, 153
The Lubrkol Corporation 98
The Navix Corporation 56, 118
The PXR Group, Inc, 54
The Small School U, 25
The Upjohn Company 115
The \Vharton School of the University of Pennsylvania ... 8, 23
TNT Environmental Systems 112, 155
TransAIta Utilities Corporation 112
Treffeis Precision, Inc 116
Trends Publishing Inc 146
Trinity University 12, 26
Tuck School of Business 1
U.S. Air Force 1, 15, 82, 88
U.S. Army : 84, 85, 89, 90
U.S. Chamber of Commerce 151
U.S. Council for International Business 155
U.S. Department of Commerce 86
U.S. Department of Energy 81, 82, 86, 87
U.S. Environmental Protection Agency 2, 32, 81-90
U.S, Generating Company 101
U.S. Navy 89
U.S. Securities and Exchange Commission 84
UCLA 1, 2, 7, 15, 21
Union Carbide Corporation 102, 104, 113, 124
United Nations (CCC/UN) - Communications
Coordinating Committee 57, 67
United Nations Conference on Trade and Development 91
United Technologies Corporation 106, 107, 123
Untvar Corporation 1°5
University of Amsterdam 28, 34
University of Augsburg 28, 62
University of Cincinnati 153
University of Houston 1, 11, 16, 21, 26, 31, 107
University of Illinois at Chicago 17
University of Lapland 115
* Active Participant
University of Louisville 33
University of Massachusetts at Amherst 12, 27
University of Massachusetts Lowell 3, 18
University of Miami *9
University of Michigan 3, 8
University of Minnesota 9, 15, 35
University of Missouri - Columbia 23, 33
University of Montana 4, 18
University of Nevada Reno 32
University of New Hampshire 5, 19
University of North Texas 22
University of Northern Iowa 20, 27
University of Pennsylvania 8, 23, 25
University of Pittsburgh 10, 33
University of South Carolina 13, 16, 28, 36
University of Tennessee 3, 25, 34
University of Texas 12, 18, 27, 74
University of Texas at Arlington 18, 74
University of Vermont 6, 20
University of Virginia 13, 28
University of Washington 7, 11, 22, 26
University of Waterloo , 4
University of Wisconsin - Extension 9, 33
University of Wisconsin - Madison 18
University of Wyoming 4, 5, 20
Valuation Research Corporation 49, 130
Vanderbilt University 17
Virginia Department of Environmental Quality 73
Virginia Polytechnic Institute and State University 12
Wainman & Kydd 64
Washington Department of Ecology 48, 76
Washington State Department of Ecology 77
Waste Advantage, Inc 58, 119
West Valley Nuclear Services Co., Inc 118
Westinghouse Electric Corporation 123
Westmark Products, Inc 108
Weyerhaeuser Company - Integrated Waste
Management 11°
Whebco International 100
Whirlpool 1°9
Williams & Vanino, Inc 64
Wirtschaftsforderimgsomstotit der
Budeswirtschaftskammer 158
Wisconsin Department of Natural Resources 73, 78, 141
Wolverhampton Business School 2, 16
Worcester Polytechnic Institute 7, 22
World Bank 10, 24, 100, 129
World Resources Institute 13, 27, 99, 133, 135, 137
WRITAR 131, 136
Wyeth-Ayerst Laboratories 123
Wyoming Department of Environmental Quality 76
Xerox Corporation 96, 100
Yale University 67
Index to Organizations
Page 170
Directory - Spring 1996
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