United States Prevention, Pesticides,
Environmental Protection And Toxic Substances EPA 742-B-94-004
Agency (7409) May, 1994
Design For The Environment
Directory Of EPA's Environmental
Network For Managerial Accounting
And Capital Budgeting
Recycled/Recyclable
r\ Xj Printed with Soy/Canola Ink on paper that
X_)C/ contains at least 50% recycled fiber
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Introduction
This directory lists individuals who are involved in promoting managerial accounting
and capital budgeting tools for environmental costs. Managerial accounting, which includes
capital budgeting, is the process of collecting, preparing and analyzing information principally
for 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.
Addresses, phone numbers, and fax 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 they are involved in -- from
academic curriculum development to trade associations. A complete list of sectors is found
in the table of contents.
Possible Uses for this Directory
Identifying members in a particular sector
Developing a mailing list
Networking
As a phone directory (flip to the index in the back of the book and look up the
member)
Would you like to be listed in this document, or change the way you are listed? If so,
contact the Pollution Prevention Information Clearinghouse (see below), ask for a Network
Membership Form and send it in.
Pollution Prevention Information Clearinghouse
Environmental Protection Agency
401 M Street, SW #3404
Washington, DC 20460
phone: (202)260-1023
fax: (202)260-0178
Directory - Spring 1994 Page i
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DIRECTORY OF EPA'S ACCOUNTING & CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT
NETWORK
Table of Contents
Sector Page
Academic Curriculum Development 1
Academic Research 11
Academic Technical Assistance 21
Consultants 25
Environmentalists 47
Government County/Local 49
Government Federal 51
Government International 59
Government State 61
Industry 67
Lending/Financial Services 91
Non-Profit Curriculum 93
Non-Profit Research 95
Non-Profit Technical Assistance 101
Publishing 105
Trade Associations 109
Index to Names 117
Directory - Spring 1994 Page Hi
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Participants Involved in Academic Curriculum Development
Participant & Contact Information
Allen, David*
Professor
UCLA
5531 BoelterHall
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
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
Armstrong, Winifred*
Consulting Economist
Regional Plan Association
570 Lexington Avenue
New York, NY 10022
Ph.: (212) 980-8530, x272
Fax: (212) 980-8632
Experience & Capabilities
I teach total cost accounting methods to engineering students and in pollution
prevention short courses.
Arnold, Matthew*
President
Management Institute for Environment
and Business
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
Baker, Ken
Professor
Tuck School of Business
Dartmouth College
Hanover, NH 03755
Ph.: (603) 646-2064
Fax: (603) 646-1308
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 teach and lecture in the area. I also do consulting.
I can help others develop and implement programs in these organizations.
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.
We prepare educational materials that describe the latest advances in
environmental accounting to current and future managers.
Provision of educational materials
* Active Participant
Academic Curriculum Development
Directory - Spring 1994
Page 1
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Participant & Contact Information Experience & Capabilities
Bakshani, Nandkumar*
Research Fellow
University of California, Los Angeles
5531 Boelter Hall
405 Hilgard
Los Angeles, C.A 90024
Ph.: (310) 825-6303
Fax: (310) 206-4107
Beloff, Beth'
Director, Institute for Corporate
Environmental Management
College of Business (ICEM), University
of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4807
Bennett, Robert
Management Accounting Professor
Northern Illinois University
Accountancy
DeKalb, IL60115
Ph.: (815) 753-6213
Fax: (815) 753-8515
Bhada, 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
Bulkley, Jonathan
University of Michigan, Dana Building
National PP Center for Higher
Education
430 E. University
Ann Arbor, MI 48109
Ph.: (313) 764-1412
Fax: (313) 936-2195
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.
National Science Foundation grant to develop a guidebook for chemical/refining
industries on environmental cost accounting — Grant from Gulf Coast Hazardous
Substance Research Center to do same. Working with WRI to develop case
studies on environmental cost accounting practices.
We provide conferences/seminars; roundtable discussions for industry; case study
development/benchmarking; curriculum development; and applied research on
environmental cost accounting.
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.
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.
Active Participant
Academic Cnrricnlam Development
Page 2
Directory - Spring 1994
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Participant & Contact Information
Clark, Janet I.*
Technological Transfer Specialist
Toxics Use Reduction Institute
University of Massachusetts Lowell
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
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)
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
Harvard University Business School
Graduate School of Business
Administration
Soldiers Field
Boston, MA 02163
Ph.: (617) 495-6359
Fax: (617) 496-7363
Estes, Ralph*
Professor of Accounting
American University
1735 S Street, N.W.
Washington, DC 20009
Ph.: (202) 265-6442
Fax: (202) 797-0606
Experience & Capabilities
Supply information to trainers and technical assistance providers.
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
I am studying how businesses are using life cycle analysis and related frameworks
such as full cost accounting.
Active in the inclusion of social and environmental measurements in management
decisions for over 20 years. Includes cost accounting and capital budgeting
decisions, 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
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 others' work, 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.
Active Participant
Academic Curriculum Development
Directory - Spring 1994
PageS
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Participant & Contact Information Experience & Capabilities
Gates, Andrew
Duxbury Business School
P. O. Box 2147
Duxbury, MA 02331
Ph.:
Fax:
Harrison, Ellen
Director
Cornell University/Waste Management
Institute
Center for the Environment
469 Hollister Hall
Ithaca, NY 14853
Ph.: (607) 255-8576
Fax: (607) 255-8207
Hartman, Roy
Texas A&M University
Center for Waste Management
Box 3367
College Station, TX 77843
Ph.: (409) 845-4930
Fax: (409) 847-9396
Hughes, Susan B.*
Assistant Professor of Accounting
Butler University
College of Business Administration
4600 Sunset Avenue
Indianapolis, IN 46208
Ph.: (317) 283-9843
Fax: (317) 283-9455
Ilaria, James*
President, MBAs for Greener Business
Columbia Business School
414 West 120th Street, Apartment #609
New York, NY 10027
Ph.: (212) 866-8363
Fax: (212) 666-8273
Johnson, Sharon
Assistant Professor
Dept. of Management
Worcester Polytechnic Instit.
100 Institute Road
Worcester, MA 01609
Ph.: (508) 831-5183
Fax: (508) 831-5720
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 presently expanding efforts to include PP concepts into existing
coursework.
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 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.
Curriculum development for MBA program at Columbia Business School.
NPV analysis teaching. Activity based costing techniques.
Active Participant
Academic Curricnlmn Development
Page 4
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Keoleian, Greg
University of Michigan, Dana Building
National PP Center for Higher
Education
430 E. University
Ann Arbor, MI 48109
Ph.: (313) 764-1412
Fax: (313) 936-2195
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.
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.
Kolluru, Rao V., Ph.D.
Director-EHS (and Adjunct Professor)
CH2M 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
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
Long, Frederick
Management Institute for Environment
and Business (MEEB)
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
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.
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.
MEB is an independent non-profit organization that provides academic support in
corporate stewardship of the environment. MEB has worked with over 100
universities and corporations, undertaking several environmental management
education initiatives such as (i) publication of course development modules and a
resource guide of abstracted materials, (ii) curriculum development assistance for
faculty members building new courses and (iii) production of new case study
materials on environment.
Active Participant
Academic Curriculum Development
Directory - Spring 1994
PageS
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Participant & Contact Information Experience & Capabilities
Marcus, Alfred*
University of Minnesota
Strategic Management Organization
230 Mgmt/Econ.
Minneapolis, MN 55455
Ph.: (612) 624-2812
Fax: (612) 625-2873
Moody, Douglas H.*
Research Assistant
National Pollution Prevention Center
430 East University
University of Michigan, Dana Building
#2540
Ann Arbor, MI 48109-1115
Ph.: (313) 764-1412
Fax: (313) 936-2195
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
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
Are incorporating PP 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.
I work with accounting faculty here at the University of Michigan to develop
appropriate educational materials on capital budgeting and proper environmental
cost allocation.
We will eventually be able to provide educational materials geared towards
undergrads and grad-level students. Can currently offer a resource list of
available materials on the subject.
This center is a not-for-profit subsidiary of the University of Pittsburgh that
provides staff assistance to teach discrete sections of PP courses. The Center
conducts a variety of seminars and workshops, and provides a range of PP
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.
Paules, Jeffrey R.
Rensselaer Polytechnic Institute
623 River Street
Troy, NY 12180-1501
Ph.:(518)274-1110
Fax:
Piasecki, Bruce*
President
AHC Group
1223 Peoples Avenue
Troy, NY 12080
Ph.: (518) 276-6565
Fax: (518) 276-8661
Active Participant
Academic Curricnliiiii Development
Page 6
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Rands, Gordon
Assistant Professor
Small College of Business Administration
Pennsylvania State University
University Park, PA 16802
Ph.: (814) 863-0430
Fax: (814) 863-7261
Savage, Michael D.
Headmaster
The Small School
7320 North Vancouver
Portland, OR 97217-1550
Ph.:
Fax:
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
Shields, David*
Associate Professor of Accounting
University of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743^4831
Fax: (713) 743-4828
Specht, Linda*
Associate Professor
Trinity University
Dept. of Business Administration
715 Stadium Drive
San Antonio, TX 78212
Ph.: (210) 736-7348
Fax: (210) 736-8134
I teach courses in business and society, and in business and the natural
environment. As such, 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 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 PP concepts into existing
coursework.
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 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.
Active Participant
Academic Cunicnlnm Development
Directory - Spring 1994
Page?
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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
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
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 25700
Accounting Department
Fresno, CA 93729-5700
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 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 we
provide services to. 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.
Currently conducting research for the World Resources Institute Study of
Environmental Accounting Practices.
Active Participant
Academic Curriculum Development
PageS
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Townsend, John
Acting Director, Hazmat Program
New Mexico State University
1500 University Drive
Carlesbad, NM 88220
Ph.: (505) 885-8831, X394
Fax: (505) 885-4951
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.
Warner, Langdon
Associate Professor
University of South Carolina
Institute of Public Affairs
Columbia, SC 29208
Ph.:
Fax: (803) 777-4575
Willits, Stephen D., Ph.D., CPA*
Associate Professor
Bucknell University
Department of Management
Lewisburg, PA 17837
Ph.: (717) 524-3166
Fax: (717) 524-1338
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 Cnrrknlnm Development
Directory - Spring 1994
Page 9
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Page 10 Directory - Spring 199*4
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Participants Involved in Academic Research
Participant & Contact Information
Aldrich, Jim*
Assistant Professor
Air Force Institute of Technology/ENV
2950 P Street
Wright-Patterson AFB, OH 45433
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
Bakshani, Nandkumar*
Research Fellow
University of California, Los Angeles
5531 Boelter Hall
405 Hilgard
Los Angeles, CA 90024
Ph.: (310) 825-6303
Fax: (310) 206-4107
Beloff, Beth*
Director, Institute for Corporate
Environmental Management
College of Business (ICEM), University
of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4807
Bennett, Robert
Management Accounting Professor
Northern Illinois University
Accountancy
DeKalb, IL 60115
Ph.: (815) 753-6213
Fax: (815) 753-8515
Experience & Capabilities
Expected value and cost accounting is my research area and I have a number of
students whose thesis involve cost models.
All AF research in this area is public domain information.
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.
National Science Foundation grant to develop a guidebook for chemical/refining
industries on environmental cost accounting — Grant from Gulf Coast Hazardous
Substance Research Center to do same. Working with WRI to develop case
studies on environmental cost accounting practices.
We provide conferences/seminars; roundtable discussions for industry; case study
development/benchmarking; curriculum development; and applied research on
environmental cost accounting.
Active Participant
Academk Research
Directory - Spring 1994
Page 11
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Participant & Contact Information Experience & Capabilities
Bierma, 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
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
Dept. of Accounting, Business Legal
Studies, George Mason University
4400 University Drive, MSN ICI,
Robinson B441
Fairfax, VA 22030
Ph.: (703) 993-1763
Fax: (703) 993-1809
Chalos, Peter*
Professor of Accounting
University of Illinois at Chicago
2323 University Hall
601 South Morgan Street
Chicago, EL 60607
Ph.: (312) 996-2869
Fax: (312) 996-4520
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
Clark, Janet I.*
Technological Transfer Specialist
Toxics Use Reduction Institute
University of Massachusetts Lowell
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
Cost analysis of total systems
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.
Supply information to trainers and technical assistance providers.
* Active Participant
Academic Research
Page 12
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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, Wl 53706
Ph.: (608) 263-7429
Fax: (608) 263-3160
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
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
I am studying how businesses are using life cycle analysis and related frameworks
such as full cost accounting.
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 Participant
Academic Research
Directory - Spring 1994
Page 13
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Participant & Contact Information Experience & Capabilities
Epstein, Marc J-*
Visiting Professor
Harvard University Business School
Graduate School of Business
Administration
Soldiers Field
Boston, MA 02163
Ph.: (617) 495-6359
Fax: (617) 496-7363
Estes, Ralph*
Professor of Accounting
American University
1735 S Street, N.W.
Washington, DC 20009
Ph.: (202) 265-6442
Fax: (202) 797-0606
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
Geadelmann, Pat
Director, Government Relations
University of Northern Iowa
Gilchrist, Room 242
1222 West 27th Street
Cedar Falls, IA 50614
Ph.: (319) 273-6144
Fax: (319) 273-6494
HeUer, Miriam*
Assistant Professor of Industrial
Engineering
University of Houston
4800 Calhoun Road
Houston, TX 77204-4812
Ph.: (713) 743-4193
Fax: (713) 743-4190
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.
Currently involved in both NSF funded research and World Resources Institute
consulting which focus on characterizing the state of the art environmental cost
accounting in the chemical and petroleum refining industries. This work feeds
into the analysis of the effect of environmental cost accounting on technology
decisions. Ongoing research in the development and application of a decision
support tool to encourage pollution prevention during conceptual process design
within the chemical and petroleum refining industries. Stress environmental and
capital budgeting applications within a graduate level course on Building
Knowledge-Based Systems. Projects have included a Knowledge-Based Ranking
System to Prioritize Minimization of SARA Title HI Hazardous Waste Streams
and a Process Design Engineering-Hour Estimation System for Cost Estimation
and Capital Budgeting.
I can serve as a resource for clarifying how knowledge-based, operations research
and traditional decision support methods and tools can facilitate and enrich the
use of environmental cost information in technology decision making for
environmentally conscious design and manufacturing.
Active Participant
Academic Research
Page 14
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Henry, Mark S.*
Professor
Clemson University
Barre 221
Clemson, SC 29634-0355
Ph.: (803) 656-3374
Fax: (803) 656-5776
Hughes, Susan B.'
Assistant Professor of Accounting
Butler University
College of Business Administration
4600 Sunset Avenue
Indianapolis, IN 46208
Ph.: (317)283-9843
Fax: (317) 283-9455
Johnson, Sharon
Assistant Professor
Dept. of Management
Worcester Polytechnic Instit.
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
Klammer, Thomas*
Professor
University of N. Texas
P.O. Box 13677
Denton, TX 76203-3677
Ph.: (817) 565-3099
Fax: (817) 565-3803
Lawrence, Carol*
Assistant Professor
University of Missouri-Columbia
312 Middlebush Hall
Columbia, MO 65211
Ph.: (314) 882-2474
Fax: (314) 882-0365
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.
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. IVe 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.
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.
Active Participant
Academic Research
Directory - Spring 1994
Page 15
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Participant & Contact Information Experience & Capabilities
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
Lyke, Audrey
Economist
3516 Hopkins Drive
Wilmington, DE 19808
Ph.: (302) 999-1542
Fax:NA
Oppeneau, 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
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
Paules, Jeffrey R.
Rensselaer Polytechnic Institute
623 River Street
Troy, NY 12180-1501
Ph.: (518)274-1110
Fax:
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
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.
Economic Research Program Industrial ecology strategy.
Environmental Industrial Plan fiscal and levies strategy.
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.
Active Participant
Academic Research
Page 16
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Rands, Gordon
Assistant Professor
Small College of Business Administration
Pennsylvania State University
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
Ph.:
Fax:
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
Shaw, Henry
Professor
New Jersey Institute of Technology
Dept. of Chemical Engineering
323 M.L. King Jr. Blvd.
Newark, NJ 07102
Ph.: (201) 596-8938
Fax: (201) 802-1946
I teach courses in business and society, and in business and the natural
environment. As such, 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 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).
Active Participant
Academic Research
Directory - Spring 1994
Page 17
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Participant & Contact Information Experience & Capabilities
Shields, David*
Associate Professor of Accounting
University of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4831
Fax: (713) 743-4828
Specht, Linda*
Associate Professor
Trinity University
Dept. 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
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 25700
Accounting Department
Fresno, CA 93729-5700
Ph.: (209) 278-4990
Fax: (209) 278-4911
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 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.
Active Participant
Academk Research
Page 18
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
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
Warner, Langdon
Associate Professor
University of South Carolina
Institute of Public Affairs
Columbia, SC 29208
Ph.:
Fax: (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
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.
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 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 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 1994
Page 19
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Page 20 Directory - Spring L994
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Participants Involved in Academic Technical Assistance
Participant & Contact Information
Barbieri, Carlo G.'
Director
Grupo Analisis Energetico
ADA Pellegrini 250
2000 Rosario, ARGENTINA
Ph.: 041 49234
Fax: 41-249515
BelofT, Beth*
Director, Institute for Corporate
Environmental Management
College of Business (ICEM), University
of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4807
Bhada, 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
Castro, Lincoln A.*
Compliance Advisor
The California State University
Office of the Chancellor
P.O. Box 3502
Seal Beach, CA 90740-7502
Ph.: (310) 985-9014
Fax: (310) 985-9668
Dick, Kevin*
Business Environment Manager, Small
Business Dev. Center
University of Nevada
Mail Stop 032
College of Business
Reno, NV 89557
Ph.: (702) 784-1717
Fax: (702) 784-4337
Fleischman, Marvin*
University of Louisville
Waste Minimization Assessment Center
Department of Chemical Engineering
Louisville, KY 40292
Ph.: (502) 852-6357
Fax: (502) 852-6355
Experience & Capabilities
National Science Foundation grant to develop a guidebook for chemical/refining
industries on environmental cost accounting — Grant from Gulf Coast Hazardous
Substance Research Center to do same. Working with WRI to develop case
studies on environmental cost accounting practices.
We provide conferences/seminars; roundtable discussions for industry; case study
development/benchmarking; curriculum development; and applied research on
environmental cost accounting.
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.
I prepare project justifications and manage environmental programs.
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 evaluation 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.
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).
Active Participant
Academic Technical Assistance
Directory - Spring 1994
Page 21
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Participant & Contact Information Experience & Capabilities
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
312 Middlebush Hall
Columbia, MO 65211
Ph.: (314) 882-2474
Fax: (314) 882-0365
Miller, Gary D., Ph.D.*
Assistant Director
Hazardous Waste Center
One East Hazetwood 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
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
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
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 PP courses. The Center
conducts a variety of seminars and workshops, and provides a range of PP
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.
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.
Active Participant
Academk Technical Assistance
Page 22
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Shaw, Henry
Professor
New Jersey Institute of Technology
Dept. of Chemical Engineering
323 M.L. King Jr. Blvd.
Newark, NJ 07102
Ph.: (201) 596-8938
Fax: (201) 802-1946
Townsend, John
Acting Director, Hazmat Program
New Mexico State University
1500 University Drive
Carlesbad, NM 88220
Ph.: (505) 885-8831, X394
Fax: (505) 885-4951
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.
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
Zetlen, Bryan
President
Seattle Scientific Corporation
2606 NW 91st Street
Seattle, WA 98117-2728
Ph.: (206) 789-2300
Fax: (206) SAME
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 PP.
Active Participant
Academk Technical Assistance
Directory - Spring 1994
Page 23
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Page 24 Directory - Spring 1994
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Participants Involved as 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
All, 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
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
Baggaley, Bruce*
Baggaley Consulting
12 Salt Box Lane
Darien, CT 06820
Ph.: (203) 656-3527
Fax: (203) 656-3527
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.
I work with businesses on developing, among other things, activity based
management systems.
Consulting services.
Active Participant
Consultants
Directory - Spring 1994
Page 25
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Participant & Contact Information Experience & Capabilities
Bailey, Paul E.'
Senior Vice President
ICF Incorporated
9300 Lee Highway
Fairfax, VA 22031-1207
Ph.: (703) 934-3225
Fax: (703) 934-9740
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. As of May, 1994, working on a Full Cost
Accounting Handbook for distribution to municipal solid waste programs.
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
Bisio, Attilio*
Principal
ATRO Associates
P.O. Box 1367
Mountain Side, NJ 07092
Ph.: (908) 233-1524
Fax: (908) 889-7318
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
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).
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.
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.
Active Participant
Consultants
Page 26
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Bordacs-Irwin, Kristina*
Senior Bioprocess Engineer
Environgen, Inc.
4100 Quakerbridge Road
Lawrenceville, NJ 08648
Ph.: (609) 936-9300
Fax: (609) 275-2891
Bowers, Keith E.'
Project Manager
ICF Incorporated
1850 K Street, NW, Suite 1000
Washington, DC 20006
Ph.:(202)862-1132
Fax:(202)862-1144
Brayton, Gary*
National Director, Environmental
Services
Deloitte Touche
50 Fremont Street
San Francisco, CA 94105
Ph.: (415) 247-4039
Fax: (415) 247-4717
Brown, Victor H., CPA
Professor of Accounting
Dept. of Accounting, Business Legal
Studies, George Mason University
4400 University Drive, MSN ICI,
Robinson B441
Fairfax, VA 22030
Ph.: (703) 993-1763
Fax: (703) 993-1809
Cass, Donald J.*
Senior Principal
Cass & Associates
321 S. Hobart Bl #207
P.O. Box 741069 (90004)
Los Angeles, CA 90020
Ph.: (213) 388-1496
Fax: (213) 388-1496
As a project manager I am preparing project justifications, cost estimates and
track project costs.
Environmental biotechnology.
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.
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, and 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.
Active Participant
Consultants
Directory - Spring 1994
Page 27
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Participant & Contact Information Experience & Capabilities
Constable, Richard A.
Program Director
ERM Inc.
855 Springdale Drive
Exton, PA 19341
Ph.: (215) 524-3752
Fax: (215) 524-7798
Crognale, Gabriel G., P.E.*
Environment Management Consultant
P.O. Box 585
Watertown, MA 02272-0585
Ph.: (617) 973-5061
Fax: (617) 736-0906
Cummings-Saxton, James
Principal
Industrial Economics
2067 Massachusetts Avenue
Cambridge, MA 02140
Ph.: (617) 354-0074
Fax: (617) 354-0463
Curtiss, Don
Partner
Deloitte & 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
DeLorey, Shawn A.*
Arthur Andersen Environmental Services
633 W. 5th Street
26th Floor
Los Angeles, CA 90071
Ph.: (213) 614-1385
Fax: (213) 614-6512
My area of expertise in environmental cost accounting focuses on dollar costs
associated with environmental risks and hazards in waste management
applications. Prepared a lecture series in which such items are presented in a
matter-of-fact fashion geared toward the plant or corporate environmental
manager.
Pro-bono or contractual basis to other members of the Network, dependent upon
the level of assistance required.
Has developed software to support financial analysis of environmental investments.
Software commercially available.
Active Participant
Consultants
Page 28
Directory - Spring 1994
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Participant & Contact Information
Drabaek, Iver
Business Development Manager
dk-TEKNIK
Gladsaxe Moellevej 15
DK-2860 Soeborg, DENMARK
Ph.: +45396965 11
Fax: +45 39 69 60 02
Drobny, Neil L.*
Program Director
ERM
450 West Wilson Branch Road
Columbus, OH 43085
Ph.: (614) 433-7900
Fax: (614) 433-0886
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, CANADA V7M 3L4
Ph.: (604) 987-0103
Fax: (604) 987-5663
Experience & Capabilities
Developing new systems for Total Cost Assessment to be used by industry.
Environmental and energy consultancy; environmental and energy management
and auditing.
Consulting assignments.
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
2030 Dow Center
Midland, MI 48674
Ph.: (517) 636-8201
Fax: (517) 636-0389
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
Coordinated team that is formulating policy and evaluating environmental cost
accounting.
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.
Active Participant
Consultants
Directory - Spring 1994
Page 29
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Participant & Contact Information Experience & Capabilities
Fillo, John P. '
Senior Program Manager
ENSR Consulting and Engineering
1001 Liberty Avenue, 9th Floor
Pittsburgh, PA 15222
Ph.: (412) 261-2910
Fax: (412) 765-1421
Finnell, Janine *
Senior Energy/Environmental Analyst
Meridian Corporation
4300 King Street, Suite 400
Alexandria, VA 22302
Ph.: (703) 998-3230
Fax: (703) 998-0887
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 JoUa, CA 92037
Ph.: (619) 491-2774
Fax: (619) 491-2774
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 such as pollution prevention, participation in the EPA
Green Lights program, demand-side management programs, and/or whether the
utility has been sejected 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 30
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Friend, Gil*
President
Gil Friend & Associates
2118 7th Street
Berkeley, CA 94710
Ph.: (510) 548-7904
Fax: (510) 849-2341
Gale, Charles M.
Partner
Cameron, Madden, Pearlson, Nublin &
Sellars
One World Trade Center, 41600
Long Beach, CA 90831
Ph.: (310) 436-3888
Fax: (310) 437-1967
Ganzi, John T.*
Principal
Environment Management Services
42 W. 89th Street
New York, NY 10024
Ph.: (212) 783-6926
Fax: (212) 783-4344
Gould, Laura J. Mixon
Vice President, Environmental Affairs
Salomon, Inc.
Environmental Affairs Department
7 World Trade Center 29th Floor
New York, NY 10048
Ph.: (212) 783-7509
Fax: (212) 783-4344
Grant, Albert A.
Consulting Engineer
9036 Willow Valley Drive
Potomac, MD 20854
Ph.: (301) 340-8082
Fax: (301) 340-8431
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.
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.
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
Consultants
Directory - Spring 1994
Page 31
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Participant & Contact Information Experience & Capabilities
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
Hansen, George*
Manager
Arthur Andersen
711 Louisiana
Houston, TX 77401
Ph.:(713)237-5011
Fax: (713) 237-2786
Hassrick, Locke
Consultant
Logistics Management Institute
6400 Goldsboro Road
Bethesda, MD 20817
Ph.: (301) 320-7425
Fax: (301) 229-2373
Hausknecht, Brian J.
Environmental Engineer
Ch2MHill
P.O. Box 15960
2510 Red Hill Avenue
Santa Ana, CA 92705-0960
Ph.: (714) 250-5522
Fax: (714) 250-5508
Helbin, Thomas J.*
Vice President
RQAW
4755 Kingsway Drive
Suite 400
Indianapolis, IN 46205
Ph.: (317) 255-6060
Fax: (317) 255-8354
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.
* Active Participant
Consultants
Page 32
Directory - Spring 1994
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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
Henry, Mark S.
Professor
Clemson University
Barre 221
Clemson, SC 29634-0355
Ph.: (803) 656-3374
Fax: (803) 656-5776
Hillenbrand, Eric*
Principal
AT. 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
Fax:
Ilaria, James*
President, MBAs for Greener Business
Columbia Business School
414 West 120th Street, Apartment #609
New York, NY 10027
Ph.: (212) 866-8363
Fax: (212) 666-8273
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.
Curriculum development for MBA program at Columbia Business School.-
NPV analysis teaching. Activity based costing techniques.
Active Participant
Consultants
Directory - Spring 1994
Page 33
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Participant & Contact Information Experience & Capabilities
Jonardi, Robert J.*
Senior Manager
Price Waterhouse
1801 K Street, N.W.
Washington, DC 20006
Ph.: (202) 728-9709
Fax: (202) 728-9793
Jones, Henley*
Environmental Coordinator
Societe Generale de Surveillance
2025 I Street, N.W., Suite 1101
Washington, DC 20006
Ph.: (202) 872-1061
Fax: (202) 872-1059
Jones, Rebekah
Librarian
Rizzo Associates
235 West Central Street
Natick, MA 01760
Ph.: (508) 651-3401
Fax: (508) 651-1189
Kabjian, Mike
Environmental Perf. Improvement
Roy F. Weston, Inc.
1 Weston Way, Bldg. 9 IN
West Chester, PA 19380-1499
Ph.: (215) 430-3170
Fax: (215) 430-7455
Kennedy, Mitch*
Pollution Prevention Consultants
P.O. Box 231214
Hartford, CT 06123
Ph.: (203)236-5911
Fax: (203) 236-5911
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
Develop methodologies and auditing for environmental cost accounting and capital
budgeting systems. Also assist in financial accounting and reporting of
environmental expenditures and liabilities.
Active in researching relationships between the fields of chemical engineering,
environment, finance, and accounting; have undertaken extensive market studies
in the greenhouse gas and water resource business sectors.
As the world's largest certification company, SGS has extensive experience in the
areas of environmental monitoring, environmental management systems, risk
assessment, and insurance/risk management, especially in Europe.
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
Page 34
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Krefting, 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
Lent, Tony*
1629 Stuart Street
Berkeley, CA 94703
Ph.: (510) 549-9008
Fax:
Linne, Steven*
ABB Environmental Services, Inc.
110 Free Street
Portland, ME 04101
Ph.: (207) 775-5401
Fax: (207) 828-1260
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
Am interested in accounting methods in order to advise decision makers.
Environmental consulting and engineering.
Consult with industry on pollution prevention implementation with strong
emphasis on accurate and full-cost accounting for project justification and
tracking.
We also analyze success/failures to improve implementation and cost tracking.
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
Directory - Spring 1994
Page 35
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Participant & Contact Information Experience & Capabilities
Loving, Kathy D.
Senior Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-5438
Fax: (617) 498-7019
Mahon, Pat
Arthur D. Little
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
Mitamura, David C*
Project Manager
Law Companies Policy Center
2000 L Street, N.W., Suite 710
Washington, D.C. 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
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.
Assisting the Global Environmental Management Initiative (GEMI) to develop an
environmental cost primer.
Active Participant
Consultants
Page 36
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
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
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
Perry, John D.*
President
The PXR Group, Inc.
10 King Hill Road
Sharon, CT 06069
Ph.: (203)364-1158
Fax: (203) 364-5196
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.
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 1994
Page 37
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Participant & Contact Information Experience & Capabilities
Petracca, Dean*
Director, Environ. 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
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
I present pollution prevention techniques to small and mid-sized businesses so
they can establish pollution prevention projects at their facility.
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.
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.
Active Participant
Consultants
Page 38
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Reimers, Richard F.*
Owner/President
Environmental Intelligence
21046 Champlain
Lake Forest, CA 92630
Ph.: (714) 830-7158
Fax: (714) 855-0213
Rej, Henry F.'
Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-6187
Fax: (617) 498-7019
Rhodes, Todd
Consultant
Arthur D. Little, Inc.
Acron Park, 15F/215
Cambridge, MA 02140
Ph.: (617) 498-6188
Fax: (617) 498-7019
Ripepi, Amy A.'
Partner
Arthur Andersen & Co.
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
Greenup, KY41144
Ph.: (606) 836-7600
Fax: (606) 836-3730
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 working with other Arthur D. Little staff in developing the use of
environmental accounting techniques as a tool for achieving and sustaining
strategic comparative advantage.
We have worked with several Fortune 500 clients in this subject. The goal and
methodology focus on achieving and sustaining competitive advantage through
better use of environmental cost data.
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 costs 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.
Active Participant
Consultants
Directory - Spring 1994
Page 39
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Participant & Contact Information Experience & Capabilities
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.
21 Park View Place
Fair Lawn, NJ 07410-4353
Ph.: (201) 791-7687
Fax: (201) 791-1022
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
Researching areas in which total assessment can be used to evaluate pollution
prevention
Santhanam, CJ.
Principal
Santhanam Associates
260 East Street
Lexington, MA 02173
Ph.: (617) 861-0120
Fax: (617) 861-8941
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
Assist companies with pollution prevention compliance, TQM.
Cost estimation of environmental liability — compliance consulting/services.
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; 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 recommend process selections for environmental controls for clients. For
example, a recent assignment was anaerobic digester gas clean-up.
Environmental engineering, environmental assessment, analysis of capital and
O&M costs for competing processes.
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
Page 40
Directory - Spring 1994
-------
Participant & Contact Information Experience & Capabilities
Selman, Belle F.*
President
Waste Advantage, Inc.
17117 West Nine Mile Road, Suite 902
Southfield, MI 48075
Ph.: (313) 569-8150
Fax: (313) 569-8151
Selman, Jay*
President
Pinpoint Technologies
128 East Katella Avenue
Suite 1
Orange, CA 92667
Ph.: (714) 639-6717
Fax: (714) 639-4438
Shangraw, R. F., Ph.D.*
CEO
Project Performance Corp.
46030 Manekin Plaza, Suite 180
Sterling, VA 20166
Ph.: (703) 406-8971
Fax: (703) 406-8972
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
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
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.
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 environment
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.
Has developed software to assist in waste tracking. Links to accounting practices.
Active Participant
Consultants
Directory - Spring 1994
Page 41
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Participant & Contact Information Experience & Capabilities
Steger, Wilbur A., Ph.D.*
President
CONSAD Research Corporation
121 North Highland Avenue
Pittsburgh, PA 15206
Ph.: (412) 363-5500
Fax: (412) 363-5509
Stevens, Richard W.'
President/Consultant
Intelog Incorporated
7501 U.S. Highway 2775, Suite C-3
Arlington, TX 76017
Ph.: (817) 572-6966
Fax: (817) 561-0716
Stewart, John E., CPA*
Partner
Arthur Andersen & Company
69 West Washington Street
Chicago, IL 60602
Ph.: (312) 507-2335
Fax: (312) 507-2548
Strauss, Norman N., CPA*
National Dir. of Acctg. and Audit.
Ernst & 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
Tencer, Ben, Ph.D., P.E. (Ret)
Executive Vice President Technology
Roy F. Weston, Inc.
One Weston Way
West Chester, PA 19380-1499
Ph.: (215) 430-3130
Fax: (215) 430-3186
Thomas, Patricia
Environmental Consultant
Deloitte Touche
2335 American River Dr.
Suite 200
Sacramento, CA 95825-7065
Ph.: (916) 565-3174
Fax: (916) 565-3131
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 participate in life cycle cost analyses and feasibility studies.
I develop job oriented technical documentation and training materials. I
participate in'cost and benefit trade-off studies.
Active Participant
Consultants
Page 42
Directory - Spring 1994
-------
Participant & Contact Information Experience & Capabilities
Trott, Edward W., CPA
Partner
KPMG Peat Marwick
599 Lexington Avenue
New York, NY 10022
Ph.: (212) 909-5622
Fax: (212) 909-5699
Van Epps, Ronald E."
Arthur Andersen & Co.
33 West Monroe Street
Chicago, IL 60603-5385
Ph.: (312)507-8448
Fax: (312) 507-1034
Vera, George A., C.P.A.*
Partner
Arthur Andersen & Co.
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
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
Weaver, Jack
Vice President
Roy F. Weston, Inc.
One Weston Way, Inc.
West Chester, PA 19380
Ph.: (215) 244-3657
Fax: (215) 430-7455
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 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
Directory - Spring 1994
Page 43
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Participant & Contact Information Experience & Capabilities
Webb, Marie A.
Staff Engineer
Radian Corp.
300 North Sepulveda Blvd.
Room 100
El Sugundo, CA 90245
Ph.: (310) 640-0045
Fax: (310) 640-8940
Wells, Dianne, Esq.
Foresight, Inc.
8550 Avenida de las Ondas
La Jolla, CA 92037
Ph.:
Fax:
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 PP 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 PP 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.
White, Tom*
Partner
Arthur Andersen & Co.
33 West Monroe
Chicago, IL 60603-5385
Ph.: (312) 507-6605
Fax: (312) 507-1034
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.
Active Participant
Consultants
Page 44
Directory - Spring 1994
-------
Participant & Contact Information Experience & Capabilities
Williams, Marcia
Executive Vice President
Williams & Vanino, Inc.
11999 San Vicente Boulevard, Suite 325
Los Angeles, CA 90049
Ph.: (310) 472-2726
Fax: (310) 440-3228
Willis, Alan'
Alan Willis & Associates
1889 Truscott Drive
Missisauga, Ontario, CANADA L5J 2A1
Ph.: (905) 855-8529 (O)
Fax: (905) 855-8529
Wilson, J. Eraser, CA*
Partner
Ernst & Young
P.O. Box 251, Ernst & Young Tower
Toronto-Dominion Centre
Toronto, Ontario, CANADA MSK 117
Ph.: (416)943-3611
Fax:(414)864-1174
Wittman, Marlene*
Financial Analyst
Manufacturers Resource and Financial,
Inc.
146 Harvard Street
Newton, MA 02160
Ph.: (617) 332-7878
Fax: (617) 332-7878
Yarosh, Borys*
Wainman & Kydd
70 Richmond Street East
Suite 400
Toronto, Ontario, CANADA M5C 1N8
Ph.: (416) 363-2075
Fax: (416) 367-2653
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
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.)
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 PP.
Active Participant
Consultants
Directory - Spring 1994
Page 45
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Page 46 Directory - Spring 1994
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Participants Involved as Environmentalists
Participant & Contact Information
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
Barbieri, Carlo G.'
Director
Grupo Analisis Energetico
ADA Pellegrini 250
2000 Rosario, ARGENTINA
Ph.: 041 49234
Fax: 41-249515
Experience & Capabilities
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.
Dorfman, Mark
INFORM
281 Park Avenue South
New York, NY 10016
Ph.: (212) 689-4040
Fax: (212) 447-0689
Gorman, Brian M.'
Controller
Federal Bronze Products Inc.
5050 Wheeler Point Road
Newark, NJ 07105
Ph.: (201) 589-4930
Fax: (210) 589-0346
Hotz, Lorraine*
Graduate Student
Yale University
123 York Street, Suite 21J
New Haven, CT 06511
Ph.: (203) 782-1030
Fax: NA
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
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.
I developed an environmental costing study on material recovery facilities.
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
Directory - Spring 1994
Page 47
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Participant & Contact Information Experience & Capabilities
Roy, Manik, Ph.D.
Pollution Prevention Specialist
Environmental Defense Fund
1875 Connecticut Avenue, N.W.
Washington, DC 20009
Ph.: (202) 387-3500
Fax: (202) 234-6049
Tweedale, Tony
Recycle Missoula
224 E. Pine #2
Missoula, MT 59802
Ph.: (406) 542-1709
Fax:
White, Tom*
Partner
Arthur Andersen & Co.
33 West Monroe
Chicago, IL 60603-5385
Ph.: (312) 507-6605
Fax: (312) 507-1034
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.
Active Participant
Environmentalists
Page 48
Directory - Spring 1994
-------
Participants Involved in Government at the County/Local Level
Participant & Contact Information
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
Lo, Philip, 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) 592-5103
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
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
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.
I manage a new P2 technical assistance program and I am beginning to explore
effective accounting and financing mechanisms to facilitate P2 project within client
firms.
In the area of managerial accounting and capital budgeting, we have no tools to
formally offer as yet. Although 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)
Active Participant
Government County/Local
Directory - Spring 1994
Page 49
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Page 50 Directory - Spring 1994
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Participants Involved in Government at the Federal Level
Participant & Contact Information
Abassi, Daniel
Special Assistant
U.S. EPA
Office of Policy, Planning & Evaluation
401 M Street, S.W. (2111)
Washington, DC 20460
Ph.: (202) 260-4332
Fax: (202) 260-0275
Andrews, Cathy*
Manager, Pollution Prevention
Department
Naval Surface Warfare Center
Code 069, Bldg. 2530
Crane, IN 47522
Ph.: (812) 854-3391
Fax: (812) 854-3981
Atcheson, John B.
u.s. DOE orr
1000 Indiana Avenue
CE223 GB113
Washington, DC 20585
Ph.: (202) 586-2369
Fax: (202)586-7114
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
Boger, Debbie
EPA - DfE
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
Experience & Capabilities
Researching the potential to develop an environmental cost accounting system
that is activity-based. Also looking at the possibility of incorporating
environmental considerations in the capital budgeting process. We are working on
some case studies now
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.
Active Participant
Directory - Spring 1994
Page 51
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Participant & Contact Information Experience & Capabilities
Brown, Douglas ML*
Research Fellow
Logistics Management Institute
6400 Goldsboro Road
Bethesda, MD 20817
Ph.: (301) 320-7308
Fax: (301)320-7511
Cheatham, Reggie*
Engineer
US EPA
Office of Federal Facility Enforcement
401 M Street
Washington, DC 20460
Ph.: (202) 260-4641
Fax: (202) 260-9437
Ciric, Ljiljana V., P.E.*
American Society of Mechanical
Engineers Fellow
U.S. House of Representatives
Committee on Science, Space &
Technology
B374 Rayburn Building
Washington, DC 20515
Ph.: (202) 225-9662
Fax: (202) 225-7815
Craig, James*
Branch Chief, Policy Analysis Br.
U.S. Environmental Protection Agency
401 M Street, SW - (MC-7409)
Washington, DC 20460
Ph.: (202) 260-4168
Fax: (202) 260-0178
Cranford, Bruce*
Program Manager
U.S. Department of Energy
Office of Energy Efficiency/Renewable
Energy
Office of Industrial Technologies
Washington, DC 20585
Ph.: (202) 586-9496
Fax: (202)586-7114
DeVillars, John P.*
Reg. Admin.
U.S. EPA, Region I
Administrative
JFK Building, Mail Code RAA
Boston, MA 02203
Ph.: (617) 565-3400
Fax: (617) 565-3415
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 am working with a U.S. House of Representatives Committee on Science, Space
& Technology working group to refine the provisions of Rep. George Brown's
Green Technology bill draft.
I am a mechanical engineer with eight (8) years industry experience who is
currently on a year-long Congressional Fellowship sponsored by ASME. Since we
are in the process of sending our bill out for comment, we may be able to
eventually share some comments in a generalized fashion.
I am the Branch Manager for EPA's Management Accounting and Capital
Budgeting for Environmental Costs project.
Prepare and evaluate project justifications
Data, contacts, cooperation.
Active Participant
Government Federal
Page 52
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Edward, Jim*
Director of Strategic Planning &
Prevention
US EPA
Office of Federal Facilttfi2)ElfiQ>fi8S3
Fax: (202) 260-9437
Elwood, Holly*
Environmental Protection Specialist
Environmental Protection Agency
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-4362
Fax: (202) 260-0178
Farfone, Frank J.'
Corporate Consultant to President's
Council on Sustaining Development
DOW Chemical
2030 Dow Center
Midland, MI 48674
Ph.: (517) 636-8201
Fax: (517) 636-0389
Feldman, Ira
US EPA
OE-RCRA-Enforcement Division
401 M Street, SW, (2246)
Washington, DC 20460
Ph.: (202) 260-7675
Fax: (202) 260-4632
Fiorino, Dan
Acting Director, Waste and Chemical
Policy Division
U.S. EPA
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
EPA OST (WH-585)
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-1327
Fax: (202) 260-9830
Gold, David
Regional Manager
NIST Manufacturing Extension
Partnership
Building 224 Room B115
Gaithersburg, MD 20899
Ph.: (301) 975-5020
Fax: (301) 963-6556
I work with the EPA's Management Accounting and Capital Budgeting for
Environmental Costs Projects.
Access to resources on environmental accounting, such as publications by the
EPA and others. Access to information software that will assist in conducting
financial analysis of pollution prevention projects information on EPA activities in
this area.
Coordinated team that is formulating policy and evaluating environmental cost
accounting.
The MEP provides technical assistance to manufacturers through regional non-
profit organizations.
Active Participant
Government Federal
Directory - Spring 1994
Page 53
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Participant & Contact Information Experience & Capabilities
Gory, Duane*
Economist
Army Concepts Analysis Agency
8120 Woodmont Avenue
Bethesda, MD 20814-2797
Ph.: (301) 295-1684
Fax: (301) 295-1662
Greenwood, Mark*
Director, Office of Poll. Prev. & Tox.
U.S. EPA
401 M Street, SW, MC-7401
Washington, DC 20460
Ph.: (202) 260-3810
Fax: (202) 260-1764
lannaconi, Teresa
Deputy Chief Accountant
United States Securities and Exchange
Commission
Division of Corporation Finance
4050 5th Street, NW
Washington, DC 20549
Ph.: (202) 272-2553
Fax: (202) 272-2677
Jarrett, Robert E.*
Senior Fellow
Army Environmental Policy Institute
P.O. Box 6569
Champaign, IL 61826-6569
Ph.: (217) 373-3320
Fax: (217) 373-3350
National Program Manager for Design for the Environment Program, including
the Management Accounting and Capital budgeting for Environmental Costs
Project.
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. EPA
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
Active Participant
Government Federal
Page 54
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Klossner, Kris*
Waste Minimization Coordinator
Babcock and Wilcox Idaho, Inc.
P.O. Box 1469, MS 0301
Idaho Falls, ID 83401
Ph.: (208) 526-6013
Fax: (208) 526-3417
Lounsbury, Jim
P2 State Liason
EPA/OSWER/WMD/WMB
U.S. Environmental Protection Agency
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8463
Fax: (703) 308-8433
Mansur, Sally B.
Pollution Prevention Coordinator
U.S. EPA Region I, Waste Management
Division
JFK Federal Building (HERCAN 6)
Boston, MA 02203
Ph.: (617) 223-5529
Fax: (617) 573-9662
McHugh, 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
Murphy, John R.
Management Analyst
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
Nelson, Judith A/
Special Assistant
U.S. EPA
OPPT
401 M Street, S.W., 7101
Washington, DC 20460
Ph.: (202) 260-4177
Fax: (202) 260-0951
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.
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.
Develop new accounting methods.
We will share developments.
Coordinating EPA's Design for the Environment Program on Accounting and
Capital Budgeting. Working cooperatively with stakeholders to promote adoption
of innovative accounting and capital budgeting practices.
* Active Participant
Government Federal
Directory - Spring 1994
Page 55
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Participant & Contact Information Experience & Capabilities
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
US EPA
Superfund Enforecement Div. (2224)
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-3586
Fax: (202) 260-5655
Ondich, Gregory
Director, PDS
U.S. EPA/ORD/OEETD (RD-681)
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-5747
Fax: (202) 260-4524
Paley, Louis R.
National Federal Facilities P2
Coordinator
U.S. EPA, FFEO
6306W
401 M Street, S.W.
Washington, D.C. 20460
Ph.: (703) 308-8723
Fax: (703) 308-8739, 8738
Perla, Donna
Chief, Waste Minimization Branch
EPA/OSWER/WMD/WMB
U.S. Environmental Protection Agency
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8402
Fax: (703) 308-8433
Pesacreta, Patrick*
Economist
EPA, 5302W
401 M Street, S.W.
Washington, D.C.
Ph.: (703) 308-8605
Fax: (703) 308-8443
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.
As federal facilities P2 coordinator, I need to track developments. Also I have a
P2 bulletin board system.
Electronic communication; P2.
Developing economic policy for hazardous waste generators.
Active Participant
Government Federal
Page 56
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Ralston, Mark*
Analyst
EPA/OSWER/WMD/WMB
U.S. Environmental Protection Agency
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8595
Fax: (703) 308-8433
Rosenberg, Elliot
Economist
US EPA, Region 10
Policy Planning & Evaluation
1200 Sixth Avenue MD-142
Seattle, WA 98101
Ph.: (206) 553-1546
Fax: (206) 553-4957
Roydes, Sharon
Staff Accountant
Comand Evaluation and Review
300 Highway 361, Building 12
Code CE
Crane, IN 47522-5001
Ph.: (812) 854-1589
Fax: (812) 854-4075
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.*
Director, EPA's Acctg. & Cap. Bud.
Proj.
U.S. Environmental Protection Agency
401 M Street, SW (MC-7409)
Washington, DC 20460
Ph.: (202) 260-4342
Fax: (202) 260-0178
Steever, E. Zell
Senior Policy Advisor
US 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
I am managing EPA's Management Accounting Capital Budgeting for
Environmental Costs Project, which includes publishing this Network. Our goals
are to promote improvements in environmental accounting and to maximize the
role of the private sector and outside organizations to do so.
EPA's Pollution Prevention Information Clearinghouse (202) 260-1023 has a great
deal of information on environmental accounting available for the public. EPA is
also tracking commitments of organizations who are trying to improve accounting
practices.
Active Participant
Directory - Spring 1994
Government Federal
PageS?
-------
Participant & Contact Information Experience & Capabilities
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
Veit, Kathleen*
Chief, Program Management
U.S. Environmental Protection Agency
•1200 Sixth Avenue, WD-125
Seattle, WA 98101
Ph.: (206) 553-1983
Fax: (206) 553-1775
Wassennan, Cheryl
Chief, Compliance Policy and Planning
Branch
US EPA
Office of Enforcement
401 M Street, S.W. (LE-133)
Washington, DC 20460
Ph.: (202) 260-4486
Fax: (202) 260-7553
Weber, Steve, Ph.D.
Economist
National Institute of Standards and
Technology
Office of Applied Economics
Building 101, Room A415
Gaithersburg, MD 20899
Ph.: (301) 975-6137
Fax: (301) 963-9137
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 Agenpy 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.
Promoting environmental compliance through sound environmental management
practices, including SEC/EPA relationship.
Information on enforcement priorities and liabilities.
Active Participant
Government Federal
Page 58
Directory - Spring 1994
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Participants Involved in Government at the International Level
Participant & Contact Information
Anielski, Mark*
Senior Policy Analyst
Alberta Environmental Protection
9th Floor, South Petroleum Plaza
9915-108 Street
Edmonton, Alberta, CANADA T5K 2C9
Ph.: (403) 422-9615
Fax: (403) 422-3578
Guay, Guylaine
Planning Analyst
Lafarge Canada, Inc.
6150 Royalmount Avenue
Montreal, Quebec, CANADA H4P 2R3
Ph.: (514) 738-1202
Fax: (514) 738-1124
Holmes, Susan P.
Economic Program Coordinator
Great Lakes Pollution Prevention
Environment Canada
25 St. Clair Avenue East, 6th Floor
Toronto, Ontario, CANADA M4T 1M2
Ph.: (416) 973-5434
Fax: (416) 973-7438
Kimett, Dale
Manager-NPPS
Environment Canada-Nopp
365 St. Joseph, llth Roor
Hull, Quebec, CANADA K1A OH3
Ph.:(819)953-1114
Fax: (819) 953-7970
McCauley, Steve
Env. Canada
Tech Development for Environmental
Protection
425 St. Joseph Boulevard, 4th Roor
Hull, Quebec, CANADA K1A OH3
Ph.: (819) 953-9237
Fax: (819) 953-9029
Ruffing, Lorraine*
Chief, Accounting Section
UN Transnational Management Division
2 UN Plaza, Room DC2 1318
New York, NY 10017
Ph.: (212) 963-3154
Fax: (212) 963-3062
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 standards
for environmental accounting and reporting.
The U.N. has undertaken research in practices of environmental accounting and
based on the "best practices," it has developed recommendations for improving the
information in financial statements.
Active Participant
Government International
Directory - Spring 1994
Page 59
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Participant & Contact Information Experience & Capabilities
Seto, Peter
Assistant Director, Enviro. Tech Office
Environment Canada
867 Lakeshore Road, Box 5050
Burlington, Ontario, CANADA L7R 4A6
Ph.: (416) 336-6450
Fax: (416) 336-4858
* Active Participant Government International
Page 60 Directory - Spring 1994
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Participants Involved in Government at the State Level
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
Barcasken, Matt*
Pollution Prevention Engineer
GA Pollution Prevention Assistance
Division
7 Martin Luther King, Jr. Drive, SW
Suite 450
Atlanta, GA 30334
Ph.: (404) 651-5120
Fax: (404) 651-5130
Berry, Phil*
Senior Environmental Specialist
Oregon DEQ
811 S.W. 6th Avenue, 8th Floor
Portland, OR 97204
Ph.: (503) 229-5458
Fax: (503) 229-5458
Bird, Alison
Policy Analyst
CAL/EPA, DTSC
400 P Street
P.O. Box 806 (T-l)
Sacramento, CA 95812-0806
Ph.: (916) 445-2969
Fax: (916) 327-4494
Campbell, Janeth A.*
Environmental Manager
Florida Department of Environmental
Protection
Pollution Prevention-Waste Reduction
Asst.
Tallahassee, FL 32399-2400
Ph.: (904) 488-0300
Fax: (904) 922-4939
Experience & Capabilities
Help industries with accounting and project justifications for pollution prevention
projects.
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 the 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 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.
Active Participant
Government State
Directory - Spring 1994
Page 61
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Participant & Contact Information
Castro, Lincoln A.*
Compliance Advisor
The California State University
Office of the Chancellor
P.O. Box 3502
Seal Beach, CA 90740-7502
Ph.: (310) 985-9014
Fax: (310) 985-9668
Clark, Janet I.*
Technological Transfer Specialist
Toxics Use Reduction Institute
University of Massachusetts Lowell
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
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
DeMurs, Patrick*
Industry Relations Coordinator
MA 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
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
Experience & Capabilities
I prepare project justifications and manage environmental programs.
Supply information to trainers and technical assistance providers.
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.
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.
Active Participant
Government State
Page 62
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Goldberg, Terri L.*
Pollution Prevention Program Manager
North East Waste Management Officials'
Assn.
85 Merrimac Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
Hagevik, George, Ph.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
Heltzer, Josh*
Pollution Prevention Specialist
Virginia Department of Environmental
Quality
Office of Pollution Prevention
P.O. Box 10009
Richmond, VA 23240-0009
Ph.: (804) 762-4235
Fax: (804) 762-4346
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
N.C. Department of Environment,
Health and Natural Resources
P.O. Box 27687
Raleigh, NC 27611-7687
Ph.: (919) 571-4100
Fax: (919) 571-4135
Actively conducted research, technical assistance, and training on Costing and
Financial Analyses of P2 investments.
I am familiar with issues and research performed in this area. Costing and
financial analysis is an important decision making tool in the P2 process. Use of
this tool can enhance option implementation.
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.
Development of regulatory and non-regulatory guidance as part of pollution
prevention planning.
Active Participant
Government State
Directory - Spring 1994
Page 63
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Participant & Contact Information Experience & Capabilities
Ingham, Alan T.
Senior Waste Management Engineer
California Department of Toxics
400 P Street
P.O. Box 806
Sacramento, CA 95812
Ph.: (916) 322-5629
Fax: (916) 327-4494
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
Milecofcky, Debra
Executive Assistant
New Jersey DEPE
Office of Pollution Prevention
CN423
Trenton, NJ 08625-0423
Ph.: (609) 777-0518
Fax: (609) 777-1330
Miller, Gary D., Ph.D.*
Assistant Director
Hazardous Waste Center
One East Hazelwood Drive
Champaign, EL 61820
Ph.: (217) 333-8942
Fax: (217) 333-8944
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.
Active Participant
Government State
Page 64
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Persson, Lynn*
Hazardous Waste Minimization
Coordination
Wisconsin
Box 7921
Madison, WI 53707
Ph.: (605) 267-3763
Fax: (605) 267-2768
Polsky, Matthew*
Research Scientist
NJ. Dept. of Environmental Protection
and Energy
Risk Reduction Unit, Div. of Science
CN402
Trenton, NJ 08625-0402
Ph.: (609) 777-0319
Fax: (609) 292-7340
Roy, Natalie*
Executive Director
National Roundtable of State Pollution
Prevention Programs
218 E Street, SE
Washington, DC 20003
Ph.: (202) 543-7272
Fax: (202) 543-3844
Stillman, Kristina
Port Authority of NY & NJ
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
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 lace of TCA and its
relationships to critical concepts such as sustainable development, TQM, industrial
policy, green technologies.
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).
Active Participant
Government State
Directory - Spring 1994
Page 65
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Participant & Contact Information Experience & Capabilities
Torborg, Dick*
Financial Advisor
Massachusetts DEP
Office of Technological Assistance
100 Cambridge Street, 21st Floor
Boston, MA 02202
Ph.: (617) 727-3260
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
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
Page 66
Directory - Spring 1994
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Participants Involved in Industry
Participant & Contact Information Experience & Capabilities
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)
Ameen, Philip D.* Responsible for accounting and analysis at a policy level.
Deputy Comptroller
General Electric Corporation Significant systems/accounting/analysis experience.
3135 Easton Turnpike
Fairfield, CT 06431
Ph.: (203) 373-2458
Fax: (203) 373-2441
Anamosa, 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 Company
P.O. Box 391
Ashland, KY 41114
Ph.: (606) 329-5454
Fax: (606) 329-4950
Awachanagarn, Pipidh I handle the environmental projects
Project Coordinator
Thailand Smelting and Refining Co. Ltd.
80 Moo 8 Sabdidy Road
Phuket, THAILAND 83000
Ph.: 66-76-39111
Fax: 66-76-391121
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
.Active Participant •, Industry
Directory - Spring 1994 Page 67
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Participant & Contact Information Experience & Capabilities
Backes, 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
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
BaU, C. R. (Bob)
Senior Advisor, Pub. Aff. Open
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
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
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.
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
Page 68
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Barth, Richard*
Chairman, President & CEO
Ciba-Geigy Corporation
444 Saw Mill River Road
Ardsley, NY 10502
Ph.: (914) 479-2421
Fax: (914) 479-2227
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
Bell, R. Hays, Ph.D.
Vice-President and Director
Eastman Kodak Company
Corporate Health, Safety and
Environment
Corporate Human Resources
Rochester, NY 14652-3615
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
Directory - Spring 1994
Page 69
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Participant & Contact Information Experience & Capabilities
Bennan, Jonathan
Market Analyst
Molten Metal Technology
51 Sawyer Road
Waltham, MA 02154
Ph.: (617) 487-7677
Fax: (617) 487-7870
Blanckaert, Thomas R.' I am the manager-finance for GE's corporate environmental group. I am
Manager Finance - Corp. Environmental involved in all environmental accounting issues.
General Electric
3135 Easton Turnpike As we have a significant environmental program, our methods may help others.
W1A1
Fair-field, CO 06431
Ph.: (203) 373-2313
Fax: (203) 373-3342
Boone, Corinne*
Economist, Energy Serv. & Envir. Grp.
Ontario Hydro
700 University Avenue, C6-C8
Toronto, Ontario, CANADA M5G 1X6
Ph.: (416) 506-3823
Fax: (416) 506-3409
Bowers, Dorothy* Working in the Business Council for Sustainable Development on a TCA project
Vice President Environmental and Safety - including World Resources Institute project.
Policy
Merck & Co., Inc. Willing to share our experiences in pilot program.
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
Brewe, Susan
Assistant Research Engineer
United Technologies Research Center
411 Silver Lane
MS 129-70
E. Hartford, CT 06108
Ph.: (203) 727-7773
Fax: (203) 727-7669
* Active Participant Industry
Page 70 ~ ~ Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Broatch, Robert E.
Vice President & Corp. Controller
Aetna Life & Casualty Co.
151 Farmington Avenue-RC2A
Hartford, CT 06156-9102
Ph.: (203) 273-1575
Fax: (203) 273-1236
Brockmiller, Mary 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, Chris*
Business Analyst
Duke Power Company
422 South Church Street
Charlotte, NC 28242
Ph.: (704) 382-8624
Fax: (703) 382-3300
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
Butner, Scott
Senior Dev. Engineer
Pacific Northwest Lab
P.O. Box 999
Richland, WA 99352
Ph.: (509) 375-2675
Fax: (509) 375-2059
Carney, Mark V.
Manager, Environmental Permitting
U.S. Generating Company
7475 Wisconsin Avenue
Bethesda, MD 20814
Ph.: (301) 718-6899
Fax: (301) 718-6908
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.
Active Participant
Industry
Directory - Spring 1994
Page 71
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Participant & Contact Information Experience & Capabilities
Cash, Raheem*
Regulatory Analyst
Amoco Oil Company
200 E. Randolph Drive MC 1103
Chicago, EL 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
Corporate Environmental Programs
3135 Easton Turnpike
Fairfield, CT 06431
Ph.: (203) 373-3583
Fax: (202) 373-2984
Cobb Jr., Aaron H.
Program Manager, Corp. Env. Prog.
IBM
P. O. Box 100, Route 100
Somers, NY 10589
Ph.: (914) 766-2714
Fax: (914) 766-2824
Consoli, Frank J.*
Manager of Packaging Technology
Scott Paper Company
Scott Plaza II
Philadelphia, PA 19113
Ph.: (215) 522-5467 - O
Fax: (215) 522-7132
Conway, 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
Davenport, David E.
ELS Manager
Texas Instruments
2501 West University
MIS 8030
McKinney, TX 75070
Ph.: (214) 952-5216
Fax: (214) 952-5222
I am reviewing the way we account for environmental costs in our cost accounting
and capital budgeting policies.
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.
Active Participant
Industry
Page 72
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
DeMarchis, Ron*
Manager
Ciba-Geigy Corporation
444 Saw Mill River Road
Ardsley, NY 10502
Ph.: (914) 479-4123
Fax: (914) 479-2636
Dev Bhattarai, Mukesh*
Senior Engineer
Ministry of Industry
P.O. Box 3245
Kathmandu, NEPAL
Ph.: 877-1-414281
Fax: 877-1-220319
DeVries, Douglas*
Environmental Manager
Hyde Tools
54 Eastford Road
Southbridge, MA 01550
Ph.: (508) 764-4344 ext. 228
Fax: (508) 765-5250
Dines, Kathleen D.'
Staff Accountant, Financial Accounting
Alcoa
1501 Alcoa Building
Pittsburgh, PA 15219
Ph.: (412) 553-4277
Fax: (412) 553-3906
Dominick, Jr., Samuel P.
Vice President & Controller
Occidental Petroleum Corporation
10889 Wilshire Boulevard
Los Angeles, CA 90024
Ph.: (310) 443-6009
Fax: (310) 443-6686
Donovan III, Lawrence P.*
Corporate Counsel
Crown City Plating Company
450 Temple City Boulevard
El Monte, CA 91731
Ph.: (818) 444-9291
Fax: (818) 448-6915
Edwards, Earnest J.
Vice President & Controller
Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219
Ph.: (412) 553-3494
Fax: (412) 553-4560
I prepare project justification.
Dissemination to private sectors different aspects on pollution prevention including
technology, cost effectiveness, etc.
I maintain detail of Remediation Reserves and am now to be involved with Ken
Martchek actively addressing pollution prevention. Corporately, we need to find
out how far our locations are in implementing environmental issues into the cost
accounting systems. We have some means for estimating clean-up, but are in
early stage of enviro cost accounting as part of our product costs.
I manage the funds for compliance.
Active Participant
Industry
Directory - Spring 1994
Page 73
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Participant & Contact Information Experience & Capabilities
Eisenhauer, 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 Rower 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
Fax:
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
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
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.
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 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.
* Active Participant
Industry
Page 74
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Grotheer, Wayne
Director of Environmental Affairs
Univar Corporation
P.O. Box 34325
Seattle, WA 98124-1325
Ph.: (206) 889-3400
Fax: (206) 889-4100
Hacker, Dennis*
Supervisor, Plant Accounting
Arizona Public Service company
400 N. 5th Street
Phoenix, AZ 85072
Ph.: (602) 250-2666
Fax: (602) 250-2023
Haltmeyer, Timothy*
ERM Specialist
Northrop Corporation
B-2 Division, DO20 UA
8900 East Washington Blvd.
Pico Rivera, CA 90660
Ph.: (310) 942-4747
Fax: (310) 942-6478
Hanlon, Thomas R.*
Associate Research Engineer
United Technologies Research Center
411 Silver Lane MS 129-70
East Hartford, CT 06108-1104
Ph.: (203) 727-7621
Fax: (203) 727-7669
Harbordt, 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
I am in the process of developing a management accounting system to track costs
for environmental activities.
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 UFTC manufacturing processes.
Cost/investment justifications are typically very difficult to complete.
Active Participant
Industry
Directory - Spring 1994
Page 75
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Participant & Contact Information Experience & Capabilities
Harris, Robert E.
Manager, Governmental Affairs
Rockwell International Corp.
1745 Jefferson Davis Highway
Arlington, VA 22202
Ph.: (703) 412-6636
Fax: (703) 412-6812
Heller, Miriam*
Assistant Professor of Industrial
Engineering
University of Houston
4800 Calhoun Road
Houston, TX 77204-4812
Ph.: (713) 743-4193
Fax: (713) 743-4190
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
Fax:
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
Currently involved in both NSF funded research and World Resources Institute
consulting which focus on characterizing the state of the art environmental cost
accounting in the chemical and petroleum refining industries. This work feeds
into the analysis of the effect of environmental cost accounting on technology
decisions. Ongoing research in the development and application of a decision
support tool to encourage pollution prevention during conceptual process design
within the chemical and petroleum refining industries. Stress environmental and
capital budgeting applications within a graduate level course on Building
Knowledge-Based Systems. Projects have included a Knowledge-Based Ranking
System to Prioritize Minimization of SARA Title III Hazardous Waste Streams
and a Process Design Engineering-Hour Estimation System for Cost Estimation
and Capital Budgeting.
I can serve as a resource for clarifying how knowledge-based, operations research
and traditional decision support methods and tools can facilitate and enrich the
use of environmental cost information in technology decision making for
environmentally conscious design and manufacturing.
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
Page 76
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Westmark 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
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
Kanvowski, RJ.*
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
Klossner, Kris*
Waste Minimization Coordinator
Babcock and Wilcox Idaho, Inc.
P.O. Box 1469, MS 0301
Idaho Falls, ID 83401
Ph.: (208) 526-6013
Fax: (208) 526-3417
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.
Developing methods to account for waste costs in a manufacturing faeility. 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 1994
Page 77
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Participant & Contact Information Experience & Capabilities
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
Leach, 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
CCn - 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 Company
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 Quality
2030 Dow Center
Midland, MI 48642
Ph.: (517) 636-1215
Fax: (517) 638-9933
Link, Kristine F.*
Project Manager
Amoco Oil Company
P.O. Box 401
Texas City, TX 77592-0401
Ph.:(409)945-1190
Fax: (409) 943-2421
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.
I am working on a project to provide important environmental cost information to
decision makers. We plan to use current accounting systems to the extent
possible.
Can provide experience and ideas.
Active Participant
Industry
Page 78
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
LortoD, 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.'
V.P. Environmental, Health and Safety
Arizona Public Service Co.
P.O. Box 53999, M.S. 9085
Phoenix, AZ 85072-3999
Ph.: (602) 250-2916
Fax: (602) 250-3002
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
Mallonee, Cindy A.*
Supervisor, Construction Accounting
Arizona Public Service
P.O. Box 53999
Phoenix, AZ 85022
Ph.: (602) 250-3568
Fax: (602) 250-3803
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 1994
Page 79
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Participant & Contact Information Experience & Capabilities
Martchek, Kenneth J.
Program Manager
Alcoa Aluminum Co. of America
1501 Alcoa Building
Pittsburgh, PA 15219-1850
Ph.: (412) 553-4274
Fax: (412) 553-3231
Marvel, Don L.
DuPont (Finance Department)
DuPont Building 10068
Wilmington, DE 19898
Ph.: (302) 774-2207
Fax: (302) 774-0145
McCarron, James M.
Director
TNT Technology Co.
2121 W. University Dr.
#123
Tempe, AZ 85281-7219
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, CANADA T2P 2M1
Ph.: (403) 267-7412
Fax: (403) 267-3630
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, AT&T Int'l. (Ret.)
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
Our corporate environmental staff sets policy for the company.
Active Participant
Industry
Page 80
Directory - Spring 1994
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Participant & Contact Information
Muhlebach, 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
315 Thompson Road
P.O. Box 182
East Syracuse, NY 13057
Ph.: (315) 432-2731
Fax: (315) 432-4761
Neblett, Andrew C.
Project Director, Source Reduction
CONEG
400 North Capitol Street, N.W.
Suite 382
Washington, DC 20001
Ph.: (202) 624-8452
Fax: (202) 624-8463
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
Nichols, William G.
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
Experience & Capabilities
I prepare and evaluate project justification.
Progressive management information system.
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.
I am doing my licentiate thesis of 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.
Active Participant
Industry
Directory - Spring 1994
Page 81
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Participant & Contact Information Experience & Capabilities
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
GE Industrial & 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
Perrell, HI, John J., CPA
Vice President, Financial Standards
American Express Co. - Am. Exp. Tower
World Fin. Ctr. - 200 Vesey Street
New York, NY 10285-4650
Ph.: (212) 640-3658
Fax: (212) 640-4961
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 realty 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
Page 82
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Poduska, Richard (Dick)
Director, Health Safety & Env. Affairs
Eastman Kodak
1100 Ridgeway Avenue
Building 320-KP
Rochester, NY 14652-6255
Ph.: (716) 722-0693
Fax: (716) 477-2993
Poirier, 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* At present, I am just tracking developments in the arena of full cost accounting. I
Manager, Environmental Issues also chair the Business Roundtable's waste minimization committee and we are
DuPont Company starting to address this issue in the committee.
1007 Market Street
N2520-2
Wilmington, DE 19898
Ph.: (302) 773-0910
Fax: (302) 774-3140
Proveaux, Jeff
Accounting Manager
Treffets Precision, Inc.
102 North 22 Avenue
Phoenix, AZ 85009
Ph.: (602) 258-1554
Fax: (602) 252-1933
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
Active Participant Industry
Directory - Spring 1994 Page 83
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Participant & Contact Information Experience & Capabilities
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 Corp.
P. O. Box 428
Bishop, TX 78343
Ph.: (512) 584-6461
Fax: (512) 584-6168
Reisman, Robert D.
Controller
American Cyanamid Company
1 Cyanamid Plaza
Wayne, NJ 07470
Ph.: (201) 831-3036
Fax: (201) 831-2210
Renato, Julian M. David*
Associate Pkg. Technologist
San Miguel Pkg. Products
109 C. Palanca, Jr. St. - Legaspi Village
Makati, Metro Manila, PHILIPPINES
1200
Ph.: (632) 813-8064
Fax: (632) 865-774_
Robertaccio, Francis L.*
Principal Consultant
Du Pont Chemicals
1007 Market Street
N5470A
Wilmington, DE 19898
Ph.: (302) 774-8094
Fax: (302) 774-7321
Robinson, Richard*
Manager, Environmental Affairs
NEMA
2101 L Street, NW
Suite 300
Washington, DC 20037
Ph.: (202) 457-8487
Fax: (202) 457-8411
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 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
Page 84
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Rock, Clifford L,*
Director of Marketing
The Navix Corporation
200 Harris Road
Greenup, 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
Rulen, Kenneth L.*
Administrative V.P. - Controller
Ashland Oil Company
P.O. Box 341
Ashland, KY 41114
Ph.: (606) 329-5454
Fax: (606) 329-4950
Sakornarun, Suporn*
Department of Industrial Works
7516 Rama VI Road
Rajathevee
Bangkok, THAILAND 10400
Ph.: (662) 2464314
Fax: (662) 2464314
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 •
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
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 costs 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 am developing the new concept of moving from treatment to preservation.
Disseminate to industries and public; Service to industries.
Active Participant
Industry
Directory - Spring 1994
Page 85
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Participant & Contact Information Experience & Capabilities
Sciance, C, Thomas, Ph.D.
Director, Environmental Technology
Partnerships
DuPont
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.
17117 West Nine Mile Road, Suite 902
Southfield, MI 48075
Ph.: (313) 569-8150
Fax: (313) 569-8151
Shelton, Keith
Support Engineering Manager
Texas Instruments
2501 West University
McKinney, TX 75070
Ph.: (214) 952-5216
Fax: (214) 952-5222
Shwam, Bill
Sr. Environmental Manager
Polaroid
1265 Main Street
Waltham, MA 02254
Ph.: (617) 386-0848
Fax: (617) 386-2240
Silva, Nuno*
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
Singer, Scott*
Manager, Environmental Engineering
Norden Systems Inc.
10 Nordem 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
Fax: (908) 204-8217
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.
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.
Active Participant
Industry
Page 86
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Stephen, Paul Michael*
Senior Engineer
Chevron Canada Limited
355 North Willingdon Avenue
Burnaby, B.C., CANADA V5C 1X4
Ph.: (604) 257-4007
Fax: (604) 257-4030
Stimart, William R.
Vice President
Duke Power Company
422 S. Church Street
Charlotte, NC 28242
Ph.: (704) 382-6456
Fax: (704) 382-2677
Sweed, Norman H.
Section Head - Air Quality
Exxon Research & Engineering Co.
P.O. Box 101
Florham Park, NJ 07932-0101
Ph.: (201) 765-3442
Fax: (201) 765-14%
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
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.
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.
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 1994
Page87
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Participant & Contact Information Experience & Capabilities
Thurber, Neal E.
Director, Environmental Planning and
Regulations
Amoco Oil Company
Mail Code 1103
200 East Randolph Drive
Chicago, IL 60601-7125
Ph.: (312) 856-7609
Fax: (312) 616-0529
Tierney, Ken
Director of Environmental Quality
Raytheon Corp.
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 & Co.
1007 Market St., Rm. D-8000
Wilmington, DE 19898
Ph.: (302) 774-5470
Fax: (302) 774-7869
Tompkins, Tom C."
Environmental Specialist
AMOCO Corporation
200 E. Randolph Drive, MC-4904
Chicago, IL 60601
Ph.: (312) 856-4235
Fax: (312) 856-7584
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
Vetrano, S.
Senior Government Relations
Representative
The Clorox Company
P.O. Box 24305
Oakland, CA 94623
Ph.: (510) 271-7739
Fax: (510) 271-6583
* Active Participant Industry
Page 88 Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Vogt, Michael T.* Developing corporate (multi-operation) accounting method.
Manager, Program Development
Ashland Oil, Inc.
P.O. Box 391 BEk-4
Ashland, KY 41101
Ph.: (606) 329-3070
Fax: (606) 329-4296
Volkmar, Robert D.
Manager, Environmental Affairs
Aristech Chemical Corporation
600 Grant Street
Room 1145
Pittsburgh, PA 15219-2704
Ph.: (412) 433-7860
Fax: (412) 433-7753
Vrana, Bruce M. I evaluate alternatives for technical and economic merit, including the impact of
Consultant environmental factors.
E. I. du Pont de Nemours & Company
1007 Market Street
Wilmington, DE 19898
Ph.: (302) 774-2341
Fax: (302) 774-2457
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
Welch, Jr., Robert W.* Provide/interface between environmental issues and the cost accounting and
Vice President, Environmental Affairs capital budget departments.
Columbia Gas System Service
Corporation
20 Montchanin Road
Wilmington, DE 19807
Ph.: (302) 429-5269
Fax: (302) 429-5596
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 Nemours
Experimental Station 304/A320
P.O. Box 80304
Wilmington, DE 19880-0304
Ph.: (302) 695-3143
Fax: (302) 695-2504
Active Participant Industry
Directory - Spring 1994 Page 89
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Participant & Contact Information Experience & Capabilities
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
Woods, Shelley*
Engineer
DuPont
PPOB-X
Chambers Works
Deepwater, NJ 08023
Ph.: (609) 540-2372
Fax: (609) 540-2336
Wulff, John K.
Vice President & Controller
Union Carbide Corp.
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
Yates, John*
Logistics Project Manager
Loral Vought Systems Corporation
P.O. Box 650003 MS/SP-94
Dallas, TX 75265-0003
Ph.: (214) 603-7802
Fax: (214) 603-9013
Zosel, Thomas W.
Manager
3M Environ. Eng. and Poll. Cont.
Building 2-3WX)9
P. O. Box 33331
SL Paul, MN 55133-3331
Ph.: (612) 778-4805
Fax: (612) 778-7959
I am responsible for estimating environmental costs for new weapon system
development to include hazardous materials disposal.
* Active Participant
Industry
Page 90
Directory - Spring 1994
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Participants Involved in Lending/Financial Services
Participant & Contact Information
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
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
Ganzi, John T. '
Principal
Environment Management Services
42 W. 89th Street
New York, NY 10024
Ph.: (212) 783-6926
Fax: (212) 783-4344
Goldberg, Terri L. *
Pollution Prevention Program Manager
North East Waste Management Officials'
Assn.
85 Merrimac Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
Grulich, Madeline M. *
Executive Director
Pacific NW Pollution Prevention
Research Center
1218 Third Avenue
Suite 1205
Seattle, WA 98109
Ph.: (206) 223-1151
Fax: (206) 223-1165
Experience & Capabilities
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.
Actively conducted research, technical assistance, and training on Costing and
Financial Analyses of P2 investments.
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
Active Participant
Directory - Spring 1994
Page 91
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Participant & Contact Information Experience & Capabilities
Kiug, Alfred M., CMA*
Senior Vice President
Valuation Research Corporation
3 Independent Way
Princeton, NJ 08540
Ph.: (609) 452-0900
Fax: (609) 452-7651
Perrell, HI, John J., CPA
Vice President, Financial Standards
American Express Co. - Am. Exp. Tower
World Fin. Ctr. - 200 Vesey Street
New York, NY 10285-4650
Ph.: (212) 640-3658
Fax: (212) 640-4961
Shapiro, Terri*
Associate Director
Cascadia Revolving Fund
157 Yesler Way
Suite 414
Seattle, WA 98104
Ph.: (206) 447-9226
Fax: (206) 682-4804
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.
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 92
Directory - Spring 1994
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Participants Involved in Non-Profit Curriculum
Participant & Contact Information
Haveman, Mark*
WRITAR
1313 5th Street, SE
Minneapolis, MN 55108
Ph.: (612) 379-5995
Fax: (612) 379-5996
Innis, Al*
Associate Director
WRITAR
1313 Fifth Street S.E., Suite 327
Minneapolis, MN 55414
Ph.: (612) 379-5995
Fax: (612) 379-5996
Molinero, Larry*
Management Institute for Environment
and Business
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
Speicher, Ann Leigh
Manager, Public Policy and Information
Office
American Society for Engineering
Education
Eleven Dupont Circle
Suite 200
Washington, DC 20036-1207
Ph.: (202) 986-8500
Fax: (202) 265-8504
Experience & Capabilities
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 1994
Page 93
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Page 94 Directory - Spring 1994
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Participants Involved in Non-Profit Research
Participant & Contact Information
Armstrong, Regina*
Senior Fellow-Economics
Regional Plan Association
570 Lexington Avenue
New York, NY 10022-6853
Ph.: (212) 980-8632
Fax:
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) 662-6300
Fax: (202) 638-0036
Becker, Monica*
Center for Technology, Policy, and
Industrial Development
Massachusetts Institute of Technology
Room E-40-242
Cambridge, MA 02139
Ph.: (617) 253-6470
Fax: (617) 253-7140
Experience & Capabilities
I am developing regional environmental and economic accounts for the New
York/New Jersey/Connecticut region.
Design of integrates 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 1994
Page 95
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Participant & Contact Information Experience & Capabilities
Cairncross, Frances
Environment Editor
The Economist
25 St. James's Street
London SW1A 1HG, ENGLAND
Ph.: 01-839-7000
Fax: 01-839-2968
Ditz, Daryl*
Associate
World Resource Institute
1709 New York Avenue, N.W.
Washington, DC 20006
Ph.: (202) 662-3498
Fax: (202) 638-0036
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
Graham, John
The Economist
Research & Marketing
275 St-Jacques, Suite 50
Montreal, Quebec, CANADA H2Y 1M9
Ph.: (514) 842-0643
Fax: (514) 842-2789
Grulich, Madeline M."
Executive Director
Pacific NW Pollution Prevention
Research Center
1218 Third Avenue
Suite 1205
Seattle, WA 98109
Ph.: (206) 223-1151
Fax:(206)223-1165
Haveman, Mark*
WRITAR
1313 5th Street, SE
Minneapolis, MN 55108
Ph.: (612) 379-5995
Fax: (612) 379-5996
Managing WRI's Study of Accounting Practices at Fortune 100 companies.
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 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.
Active Participant
Non-ProBt Research
Page 96
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Innis, Al*
Associate Director
WRITAR
1313 Fifth Street S.E., Suite 327
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
Ph.:
Fax:
Kerr, Rob
International Institute for Sustainable
Development
161 Portage Avenue East, 6th Roor
Winnipeg, Manitoba, CANADA R3B
OY4
Ph.: (204) 958-7704
Fax: (204) 958-7710
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
Alberta Research Council
P.O. Box 8330
Edmonton, Alberta, CANADA T6H 5X2
Ph.: (403) 450-5251
Fax: (403) 450-5242
Polsky, Matthew*
Research Scientist
N J. Dept. of Environmental Protection
and Energy
Risk Reduction Unit, Div. of Science
CN402
Trenton, NJ 08625-0402
Ph.: (609) 777-0319
Fax: (609) 292-7340
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 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 lace of TCA and its
relationships to critical concepts such as sustainable development, TQM, industrial
policy, green technologies.
Active Participant
Non-Profit Research
Directory - Spring 1994
Page 97
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Participant & Contact Information Experience & Capabilities
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
Rubin, Rebecca*
Research Staff Member
Institute for Defense Analysis
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
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
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.
Tweedale, Tony
Recycle Missoula
224 E. Pine #2
Missoula, MT 59802
Ph.: (406) 542-1709
Fax:
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
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
Non-Profit Research
Page 98
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
White, Allen*
Director, Risk Analysis Group
Tellus Institute
11 Arlington Street
Boston, MA 02116-3411
Ph.: (617) 266-5400
Fax: (617) 266-8303
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.
Oversees program in PP 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 PP 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
Noo-Profit Research
Directory - Spring 1994
Page 99
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Page 100 Directory - Spring 1994
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Participants Involved in Non-Profit Technical Assistance
Participant & Contact Information
Bernstein, Scott*
Center for Neighborhood Technologies
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 ML*
Research Fellow
Logistics Management Institute
6400 Goldsboro Road
Bethesda, MD 20817
Ph.: (301) 320-7308
Fax:(301)320-7511
DeMurs, Patrick*
Industry Relations Coordinator
MA Toxics Use Reduction Institute
U. of Massachusetts, Lowell
1 University Avenue
Lowell, MA 01854
Ph.: (508) 934-3294
Fax: (508) 934-3050
Drabaek, Iver
Business Development Manager
dk-TEKNIK
Gladsaxe Moellevej 15
DK-2860 Soeborg, DENMARK
Ph.: +45396965 11
Fax: +45 39 69 60 02
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
Experience & Capabilities
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.
Developing new systems for Total Cost Assessment to be used by industry.
Environmental and energy consultancy; environmental and energy management
and auditing.
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.
Active Participant
Non-Profit Technical Assistance
Directory - Spring 1994
Page 101
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Participant & Contact Information Experience & Capabilities
Gold, David
Regional Manager
MIST Manufacturing Extension
Partnership
Building 224 Room BUS
Gaithersburg, MD 20899
Ph.: (301) 975-5020
Fax: (301) 963-6556
Goldberg, Terri L.*
Pollution Prevention Program Manager
North East Waste Management Officials'
Assn.
85 Merrimac 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
Grulich, Madeline M.*
Executive Director
Pacific NW Pollution Prevention
Research Center
1218 Third Avenue
Suite 1205
Seattle, WA 98109
Ph.: (206)223-1151
Fax:(206)223-1165
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
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.
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
I present pollution prevention techniques to small and mid-sized businesses so
they can establish pollution prevention projects at their facility.
We believe economic health and environmental health are not mutually exclusive
pollution prevention is the method to combine those two seemingly disparate
objectives.
* Active Participant
Non-Profit Technical Assistance
Page 102
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
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
Shapiro, Terri*
Associate Director
Cascadia Revolving Fund
157 Yesler Way
Suite 414
Seattle, WA 98104
Ph.: (206) 447-9226
Fax: (206) 682-4804
Editor-in-Chief and contributing author on forthcoming (July '93) on 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), grounds-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.
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
Non-Profit Technical Assistance
Directory - Spring 1994
Page 103
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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
Ph.: 01-839-7000
Fax: 01-839-2968
Crognale, Gabriel G., P.E.*
Environment Management Consultant
P.O. Box 585
Watertown, MA 02272-0585
Ph.: (617) 973-5061
Fax: (617) 736-0906
Graham, John
The Economist
Research & Marketing
275 St.-Jacques, Suite 50
Montreal, Quebec, CANADA H2Y 1M9
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
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.
My area of expertise in environmental cost accounting focuses on dollar costs
associated with environmental risks and hazards in waste management
applications. Prepared a lecture series in which such items are presented in a
matter-of-fact fashion geared toward the plant or corporate environmental
manager.
Pro-bono or contractual basis to other members of the Network, dependent upon
the level of assistance required.
Active Participant
Publishing
Directory - Spring 1994
Page 105
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Participant & Contact Information Experience & Capabilities
Johnson, Jeffrey
Reporter • Daily Environment Report
The Bureau of National Affairs, Inc.
1231 25th 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, CANADA H2Y 1M9
Ph.: (514) 842-0643
Fax:(514)842-2789
Kirschner, Elizabeth*
Chemical Week Magazine
888 Seventh Avenue
New York, NY 10106
Ph.: (212) 621-4944
Fax: (212) 621-4950
Macko, Carole
Senior Editor
BNA
1231 25th Street, N.W.
Washington, DC 20037
Ph.: (202) 452-4030
Fax: (202) 452-5331
Magee, Sarah
Editor, Environmental Manager
Executive Enterprises Publications
191 N. Baldwin Avenue
Sierra Madre, CA 91024
Ph.: (818) 355-3454
Fax: (818) 355-4084
Speicher, Ann Leigh
Manager, Public Policy and Information
Office
American Society for Engineering
Education
Eleven Dupont Circle
Suite 200
Washington, DC 20036-1207
Ph.: (202) 986-8500
Fax: (202) 265-8504
Write articles on environmental issues.
Resource material. Stories generated will get the word out to the industrial
community.
I write a monthly newsletter, "Environmental Manager." My readers are interested
in environmental cost accounting.
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
Publishing
Page 106
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Victory, Kate* Business and the Environment reports on developments in environmental
Editor, Business and The Environment accounting, and how corporations are using this tool.
Cutter Information Corporation
37 Broadway Newsletter publishing — can offer articles on the topic.
Arlington, MA 02174
Ph.: (617) 641-5123
Fax: (617) 648-8707
* Active Participant Publishing
Directory - Spring 1994 Page 107
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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
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
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 1994
Page 109
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Participant & Contact Information Experience & Capabilities
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
Ehmann, Janet
Executive Director
Institute of Environmental Sciences (EES)
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
Fillo, John P.*
Senior Program Manager
ENSR Consulting and Engineering
1001 Liberty Avenue, 9th Floor
Pittsburgh, PA 15222
Ph.: (412) 261-2910
Fax: (412) 765-1421
Freedman, Julian*
Director of Research
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (201) 573-6212
Fax: (201) 573-0639
Giesecke, Anne G., Ph-D.
Vice President, Environmental Activities
American Bakers Association
1350 I Street, N.W.
Suite 1290
Washington, DC 20005
Ph.: (202) 789-0300
Fax: (202) 893-1164
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.
I facilitate the Institute of Management Accountants Research initiatives - one
being issues relating to the environment.
Forums, publications and articles on the topic.
Provide information to companies who are developing new management
accounting methods for environmental costs.
* Active Participant
Trade Associations
Page 110
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Hauser, Thomas
Executive Director
American Institute for Pollution
Prevention
University of Cincinnati
Department of Civil Engineering
Cincinnati, OH 45221-0071
Ph.: (513) 556-2517
Fax: (513) 556-2522
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*
Vice President
American Institute of Plant Engineers
11170TattersaUTr.
Oakton, VA 22124
Ph.: (703) 385-8868
Fax: (703) 435-9008
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,
I prepare/review/approve project justifications, complete condition assessment
surveys and capital asset management plans for a variety of clients.
AEPE 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.
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
2501 M Street, N.W.
Washington, DC 20037
Ph.:(202)887-1178
Fax: (202) 887-1237
Member - AICPA's Environmental Accounting Task Force. Member - FEI's
Committee on Corporate Accounting's Subcommittee on Environmental
Accounting, and Vice President - EMA's Professional Relations.
* Active Participant
Trade Associations
Directory - Spring 1994
Page 111
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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
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
Mastrandonas, Andrew*
Program Director
Global Environmental Management
Initiative (GEMI)
2000 L Street, N.W.
Washington, DC 20036
Ph.: (202) 296-7449
Fax: (202) 296-7442
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, CANADA M5V 3H2
Ph.: (416) 204-3299
Fax: (416) 977-8585
Help GEMI develop an "env-accounting model" for industry.
Broad overview of industry needs concerning environmental accounting.
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.
Active Participant
Trade Associations
Page 112
Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Moore, M. Melissa
Executive Director
AACE 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, Mgmt. Accounting
American Institute of CPAs
Harborside Financial Ctr.
201 Plaza Three
Jersey City, NJ 07083
Ph.:(201)938-3011
Fax: (201) 938-3329
O'Mahony, Chamain
Director of Technical Services
National Accounting & Finance Council
(NAFC)
2200 Mill Road
Alexandria, VA 22314
Ph.: (703) 838-1915
Fax: (703) 836-6070
Pojasek, Bob*
Vice President
GEI Consultants, Inc.
Environmental Programs
1021 Main Street
Winchester, MA 01890
Ph.: (617) 721-4097
Fax: (617) 721-4073
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, Management Accounting
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (201) 573-6269
Fax: (201) 573-0639
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
Directory - Spring 1994
Page 113
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Participant & Contact Information Experience & Capabilities
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
Timmons, Earl L.
Vice President - Finance
E.I. du Pont de Nemours & Co.
1007 Market St., Rm. D-8000
Wilmington, DE 19898
Ph.: (302) 774-5470
Fax: (302) 774-7869
Tollerton, Harry
Director, International Affairs
American Association of Engineering The AAES Task Force on Sustainable Development is interested in economic
Societies tools which will help to integrate environmental conditions into market economics.
1111 19th Street, N.W.
Suite 608
Washington, DC 20036
Ph.: (202) 296-2237
Fax:(202)296-1151
Waginger, Herbert
Wirtschaftsforderimgsomstotit der
Budeswirtschaftskammer
Boratungsdienst Umselt und Energie
Wiedner Haupstrare 63 - 71 1163
1045 Wien, AUSTRIA
Ph.: 01143(0222)501053067
Fax: 01143(0222)50206241
* Active Participant Trade Associations
Page 114 Directory - Spring 1994
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Participant & Contact Information Experience & Capabilities
Whitely, Stan *
President
Society of Certified Management
Accounts of Canada
120 King Street, West, Suite 850
Box 176
Hamilton, Ontario, CANADA L8N3C3
Ph.: (905) 525-4100
Fax: (905) 525-4666
Winicur, Barbara
Director of Education
National Society of Public Accountants
1010 N. Fairfax St.
Alexandria, VA 22314
Ph.: (703) 549-6400
Fax: (703) 549-2984
Yates, John *
Logistics Project Manager
Loral Vought Systems Corporation
P.O. Box 650003 MS/SP-94
Dallas, TX 75265-0003
Ph.: (214) 603-7802
Fax: (214) 603-9013
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
I am responsible for estimating environmental costs for new weapon system
development to include hazardous materials disposal.
Active Participant
Trade Associations
Directory - Spring 1994
Page 115
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Page 116 Directory - Spring 1994
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DIRECTORY OF EPA'S ACCOUNTING & CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT NETWORK
INDEX TO NAMES
Abassi, Daniel 51
Abrahams, Martin, CPA 25
Adams, Alex 25
Aldrich, Jim 11
Ali, S. Nasir 25
Allen, David 1, 11
Allison, Richard 1
Alper, L. (Mickey) 67
Amarcus, Alfred 1, 11, 25
Ameen, Philip D 67
Amidei, Paul 105
Anamosa, Nga T 67
Anderson, Bill 109
Anderson, Michael D 25
Andrews, Cathy 51
Andrews, Gregory D 61
Anielski, Mark 59
Armstrong, Regina 95
Armstrong, Winifred 1, 95
Arnold, Matthew 1
Atcheson, John B 51
Aulen, Kenneth L. 67
Awachanagara, Pipidh 67
Azar, Jack 67
Backes, Robert W 68
Baggaley, Bruce 25
Bail, Gary G 47, 68
Bailey, Paul E 26
Baker, Ken 1
Bakshani, Nandkumar 2, 11
Balestrero, Gregory 68
Ball, C. R. (Bob) 68
Banks, Darryl 95
Barbieri, Carlo G 21, 47
Barcasken, Matt 61
Barkley, Dana 68
Barnes, Phil 26, 51
Barrentine, Becky 68, 109
Barth, Richard 69
Bateman, Phil 69
Beardsley, Daryl L 26
Becker, Monica 95
Beetle, George 26
Bell, R. Hays, Ph.D. . ." 69
Beloff, Beth 2, 11, 21
Bender, Douglas M 69
Bennett, Robert 2, 11
Berezo, Michael 69
Berkihiser, Elliott 69
Berman, Jonathan 70
Bernhard, Mary 109
Bernstein, Jeremy 105
Bernstein, Scott 101
Berry, Phil 61
Bhada, Ron 2, 21
Bierma, Thomas J., MBA Ph.D 12
Bird, Alison 61
Bisgay, Louis, CPA 109
Bishop, William 109
Bisio, Attilio 26
Blanckaert, Thomas R 70
Boden, Steven M 26
Boer, Germain 12
Boger, Debbie 51
Boone, Corinne 70
Bordacs-Irwin, Kristina 27
Bowers, Dorothy 70
Bowers, Keith E 27
Boyd, Larry 51, 101
Boykin, Evangeline 70
Bradley, Mitch 110
Brayton, Gary 27
Brewe, Susan 70
Broatch, Robert E 71
Brockmiller, Mary D 71
Brown, Chris 71
Brown, Douglas M 52, 101
Brown, Victor H., CPA 12, 27
Bulkley, Jonathan 2
Burke, Gail 71
Burrowes, Waldo 71
Butner, Scott 71
Butter-field, Diane M., CPA 91
Cairncross, Frances 96, 105
Campbell, Janeth A 61
Carney, Mark V. 71
Cash, Raheem 72
Cashman, Gregory W 72
Cass, Donald J 27
Castella, Sarah 72
Castro, Lincoln A 21, 62
Chalos, Peter 12
Cheatham, Reggie 52
Chess, Caron 12
Index
Directory - Spring 1994
Page 117
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Ciric, Ljiljana V., P.E 52
Clark, Janet I 3,12, 62
Cobb Jr., Aaron H 72
Consoli, Frank J 72
Constable, Richard A. 28
Conway, Richard A. 72
Cowan, Sharon R 110
Craig, James 52
Cranford, Bruce 52
Crognale, Gabriel G., P.E 28, 105
Cummings-Saxton, James 28
Curtiss, Don 28
Czarnecki, Chuck 28
Darnall, Nicole 13, 62
Datta, Eric K. 28
Davenport, David E 72
Delaney, Elizabeth 91
DeLorey, Shawn A. 28
DeMarchis, Ron 73
DeMurs, Patrick 62, 101
Dev Bhattarai, Mukesh 73
DeVillars, John P 52
DeVries, Douglas 73
Dick, Kevin 21
Dines, Kathleen D 73
Ditz, Daryl 96
Dominick, Jr., Samuel P 73
Donovan III, Lawrence P 73
Dorfman, Mark 47, 96
Douglas, Patricia P 3,13
Dower, Melinda 62
Drabaek, Iver 29,101
Drinkwater, Alford 62
Drobny, Neil L. 29
Duchin, Faye 13
Eagan, Patrick D 13
Edward, Jim 53
Edwards, Earnest J 73
Ehmann, Janet 110
Ehrenfeld, John R 3,13
Eisenhauer, Jack L. 29, 74
Elwood, Holly 53
Englehardt, James D., Ph.D 13
English, Lloyd 96,101
Epstein, Marc J 3, 14
Estes, Ralph 3,14
Evans, Laurence K. 29
Farag, Ihab H 3, 14
Farfone, Frank J 29, 53
Feher, Ted, CPA 110
Feldman, Ira 53
Fiksel, Joseph, Ph.D 29
Fillo, John P 30, 110
Finnell, Janine 30
Fiorino, Dan 53
Fischer, Guy 30, 49, 91
Index
Fisher, Nate 30
Fisher, Robert A. 74
Flahive, Thomas J 74
Fleischman, Marvin 21
Fox, Catherine A. 53
Francis, Lee A., P.E 31
Freedman, Julian 110
Freitas, John E 31
Friend, Gil 31
Fusco, Elisa A. 63
Gale, Charles M 31
Ganzi, John T.. 31, 91
Garcia, William S 74
Gates, Andrew 4
Geadelmann, Pat 14
Giesecke, Anne G., Ph.D Ill
Gold, David 53, 102
Goldberg, Terri L. 63, 91, 102
Gorman, Brian M 47, 74
Gory, Duane 54
Goudreau, Peter A. 102
Gould, Laura J. Mixon 31
Graham, John 96,105
Grant, Albert A. 31
Green, Bill 32, 74
Greenwood, Mark 54
Greer, Barbara M 32, 74
Grotheer, Wayne 75
Grulich, Madeline M 91, 96,102
Guay, Guylaine 59
Hacker, Dennis 75
Hagevik, George, Ph.D 63
Haltmeyer, Timothy 75
Hanlon, Thomas R 75
Hansen, George 32
Harbordt, Mike 75
Harris, Paul 105
Harris, Robert E 76
Harrison, Ellen 4
Hartman, Roy 4, 22
Hassrick, Locke 32
Hauser, Thomas Ill
Hausknecht, Brian J 32
Haveman, Mark 93, 96
Helbin, Thomas J 32
Heller, Miriam 14, 76
Heltzer, Josh 63
Henn, Carl 33
Henry, Mark S 15, 33
Herb, Jeanne 63
Hillenbrand, Eric 33
Holmberg, Bruce 76
Holmes, Douglas B 33
Holmes, Susan P 59
Horn, Debbie 33, 76
Homer, Jr., Allan W 76
Page 118
Directory - Spring 1994
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Hotz, Lorraine 47
Hudson, John Ill
Hughes, Susan B 4, 15
Hummer, Jr., Robert H., CPE Ill
Hunt, Gary 63
lannaconi, Teresa 54
Ihlanfeldt, William J 77, 111
Ilaria, James 4, 33
Inch, Pamela 77
Ingham, Alan T. 64
Innis, Al 93, 97
Jacobs, Richard A. 77
Jae-Hyng, Kim 97
Jarrett, Robert E 54
Johnson, Jeffrey 106
Johnson, Kenneth J 77
Johnson, Sharon 4, 15
Jonardi, Robert J 34
Jones, Barbara A. 54
Jones, David 106
Jones, Henley 34
Jones, Rebekah 34
Joyce, Mark N 54
Kabjian, Mike 34
Karpoff, Jonathan M 5,15
Karwowski, R.J 77
Kassett, Jeff 106
Kates, Jim Ill
Kellogg, Dorothy 112
Kelly, Barbara 64
Kelly, Thomas H 77
Kennedy, Mitch 34
Kennedy, Norine 112
Keoleian, Greg 5
Kerr, Rob 97
Kimett, Dale 59
King, Alfred M., CMA 34, 92
Kirschner, Elizabeth 106
Klammer, Thomas 15
Klossner, Kris 55, 77
Kolluru, Rao V., Ph.D 5, 34
Koshkashian, Vikran 35
Krefting, Robert 35
Lanen, William N 5
Larcombe, Fred 35, 78
Lawrence, Carol 15, 22
Leach, Kathleen, CPA 112
Leach, Ronald L. 78
Lee, Dan 78
LeGrande, Charles 112
Lent, Tony 35
Leonard, Jr., Thomas F. 78
Liebl, David 5
Lindsly, Joseph A 78
Link, Kristine F. 78
Linne, Steven 35
Lo, Philip, Env., P.E., QEP 49
Long, Frederick 5
Lordan, John J 16, 79
Lorton, Gregory A., P.E 35, 79
Lounsbury, Jim 55
Loving, Kathy D 36
Lucas, Joseph A. 79
Ludwig, Robert W 64
Luthy, Richard G 16
Lyke, Audrey 16
Macko, Carole 106
Maclean, Richard W 79
Maddox, Jack 79
Magee, Sarah 106
Mahon, Pat 36
Mallonee, Cindy A. 79
Mang, Robert A. 97
Mansur, Sally B 55
Marcus, Alfred 6
Martchek, Kenneth J 80
Marvel, Don L 80
Mason, Ann 112
Mastrandonas, Andrew 112
May, Michelle 36
McCarron, James M 80
McCauley, Steve 59
McDougall, Barry D 36
McHugh, Ron 55
McKinnon, Richard, F.C.A. 80
McManus, Timothy C 36
Mehan, III, G. Tracy 64
Melvin, Craig 102
Milan, Edgar J 80
Milecofoky, Debra 64
Miller, David A. 36, 112
Miller, Gary D., Ph.D 22, 64-
Minter, Frank C, CPA 80
Mitamura, David C 36
Molinero, Larry 93
Moody, Douglas H 6
Moore, David J 113
Moore, Frederick L. 80
Moore, M. Melissa 113
Moran, Stephen R 97
Morrow, John F. 113
Morton, Robert R 37, 47
Muhlebach, George J., Ph.D 81
Murphy, John R 55
Murville, Dean A. 81
Nagle, George 81
Neblett, Andrew C 81
Nelson, Gretchen Marie 37
Nelson, Judith A. 55
Newton, Fred J., CPA 56, 81
Nichols, William G 81
Niskala, Mikael 81
Index
Directory - Spring 1994
Page 119
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Northeim, Coleen M 37
Northridge, Michael 56
Noskin, Hilary A. 82
O'Mahony, Chamain 113
Ogden, Mark L 82
Ondich, Gregory 56
Oppeneau, Jean Claude 16
Ostheim, Steve 6, 22
Ottinger, Richard L 6, 16, 22
Paige, William 82
Paley, Louis R 56
Palmer, Kevin J.M 37
Paules, Jeffrey R 6, 16
Peargin, Janet C. 82
Peck, Ralph E 82
Peek, Dennis 37
Perla, Donna 56
Perrell, III, John J., CPA 82, 92
Perry, John D 37
Persson, Lynn 65
Pesacreta, Patrick 56
Petracca, Dean 38
Pferdehirt, Wayne 22
Piasecki, Bruce 6, 38
Poduska, Richard (Dick) 83
Poirier, Mark G 83
Poirson, James 38,102
Pojasek, Bob 38, 113
Poley, Helen 113
Polsky, Matthew 65, 97
Potent, Jeffrey 49
Pratt, Linda Giannelli 49
Price, Ed 83
Price, Randy 83
Proveaux, Jeff 83
Pucciano, Frank 83
Purcell, Arthur H 38
Putnam, David L 38, 84
Quick, Ed 84
Ralston, Mark 57
Randall, Robert F. 114
Rands, Gordon 7, 17
Reimers, Richard F 17, 39
Reisman, Robert D 84
Rej, Henry F. 39
Renato, Julian M. David 84
Rhodes, Todd 39
Ripepi, Amy A. 39
Robertaccio, Francis L. 84
Roberts, Don V. 39
Robertson, William L 98
Robinson, Richard 84
Rock, Clifford L 39, 85
Rogero, Jr., L. Hal, CPA 85
Rolander, Steven 40
Rosenberg, Elliot 57
Index
Rosenthal, Isadore (Irv), Ph.D 17
Roy, Manik, Ph.D 48
Roy, Natalie 65
Roydes, Sharon 57
Rubel, Fred 40
Rubin, Rebecca 98
Ruffing, Lorraine 59
Rulen, Kenneth L 85
Russell, William G 40
Sakornarun, Suporn 85
Santhanam, C.J 40
Saulter, Ken 57, 103
Savage, Michael D 7, 17
Savitz, Andrew W 40
Schaeffer, Allen R 114
Schaltegger, Stefan, Ph.D 7, 17
Schaplowsky, Ellen H 40
Schoenwetter, Lewis (Jim) 85
Schuler, Richard 7
Schulte, Fred S 85
Sciance, C. Thomas, Ph.D 86
Selg, Richard A. 103
Selman, Belle F. 41, 86
Selman, Jay 41
Seto, Peter 60
Shangraw, R. F., Ph.D 41
Shapiro, Terri 92,103
Shaw, Henry 17, 23
Shelton, Keith 86
Shields, David 7, 18
Shwam, Bill 86
Silva, Nuno 86
Singer, Scott 86
Smith, Mark T. 41
Snowden-Swan, Lesley J 41
Soderberg, Art 86
Specht, Linda 7, 18
Speicher, Ann Leigh 93, 106
Spitzer, Martin A., Ph.D., J.D 57
Stanczyk, Thomas P 41
Stanga, Mark 87
Steever, E. Zell 57
Steger, Wilbur A,, Ph.D 42, 98
Stephen, Paul Michael 87
Stevens, Richard W 42
Stewart, John E., CPA 42
Stiegler, Josef 114
Stillman, Kristina 65
Stimart, William R 87
Stinson, Christopher A. 8, 18
Stokke, Steven 58
Stone, Donald E 8, 18
Strauss, Norman N., CPA 42
Sullivan, William G 8
Surma, John 42
Sweed, Norman H 87
Page 120
Directory - Spring 1994
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Swenson, Ralph V 87
Tencer, Ben, Ph.D., P.E. (Ret) 42
Thibault, Michael J 58, 87
Thomas, David L., Ph.D 65
Thomas, Janet M 8, 18
Thomas, Patricia 42
Thompson, Tracy D 65
Thomsen, Torbin 8, 18
Thurber, Neal E 88
Tierney, Ken 88
Tillar, Michael 114
Timmons, Earl L 88, 114
Todd, Rebecca 8, 19
Tollerton, Harry 114
Tompkins, Tom C 88
Torborg, Dick 66
Towns, Brian 88
Townsend, John 9, 23
Trott, Edward W., CPA 43
Tulenheimo, Vikre 66, 98
Tweedale, Tony 48, 98
Van Berkel, Rene C.W.M 19, 23
Van Epps, Ronald E 43
Veit, Kathleen 58
Vera, George A., C.P.A. 43
Vetrano, S 88
Victory, Kate 107
Vogel, David 43
Vogt, Michael T. 89
Volkmar, Robert D 89
Vrana, Bruce M 89
Waginger, Herbert 115
Warner, Langdon 9, 19
Warren, John L. 43, 98
Wassel, Ray 99
Wasserman, Cheryl 58
Wasson, II, Robert F.A. 89
Watts, Daniel J 19
Watz, Jill 43
Weaver, Jack 43
Webb, Marie A. 44
Weber, Steve, Ph.D 58
Welch, Jr., Robert W 89
Wells, Dianne, Esq 44
Wells, Richard 44
Weston, Roy F. 44
iVhinihan, Michael 89
Vhite, Allen 44, 99
tfhite, Tom 44, 48
Whitely, Stan 115
Wilkens, John A. 89
Williams, Edward L. 66
Williams, Marcia 45
Williams, Todd A 90
Willis, Alan 45
Willits, Stephen D., Ph.D., CPA 9, 19
Wilson, Ed
Wilson, J. Fraser, CA
Winicur, Barbara . .
Wittman, Marlene . .
Woods, Shelley ....
Wulff, John K
Wysseier, John ....
Yarosh, Borys
Yates, John
Yoder, Rick
Zampino, Peter
Zetlen, Bryan
Zosel, Thomas W. .
Zuber, George R.
... 90
... 45
. . 115
... 45
... 90
... 90
... 90
...45
90, 115
... 49
. . 115
. 23, 45
... 90
... 45
Index
Directory - Spring 1994
Page 121
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