United States Otiicc of Pollulinn Prevention FT.PA742-B 95-002
Environmental Protection and Toxics (MC7409) Mari.li 1995
Agency Washington, DC 20460
4>EPA Design for the Environment
Directory of EPA's
Environmental Network for
Managerial Accounting and
Capital Budgeting
Recycled/Recyclable
1 . - Printed with Soy/Canola Ink on paper ttud
Vl<~7 comams at le.ist 50% recycled litwr
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Introduction
This directory lists individuals who are actively involved or interested in promoting
better identification and integration of environmental costs into managerial accounting
and capital budgeting practices. Managerial accounting, which includes capital budgeting,
is the process of collecting, preparing and analyzing information principally for
businesses' internal decision-making. This information is used for directing management
attention, informing decisions, evaluating performance and determining compensation.
EPA has developed this directory to facilitate improved accounting and capital budgeting
practices. The Agency believes that improved accounting practices will lead businesses to
see more clearly the benefits of pollution prevention.
If available to EPA at the time of printing, addresses, phone numbers, fax
numbers, and Internet numbers are provided for each member of the network, along
with a brief description of the individual's experience and capabilities in many cases.
Individuals who identified themselves as "active" in this area are designated with an
asterisk -- those without an asterisk characterized themselves as "interested" rather than
active. Members are listed alphabetically by the sector or sectors they are involved in ~
from academic curriculum development to trade associations. A complete list of sectors
is found in the table of contents. In 95 percent of situations, information included in the
directory is as provided by members. In a small number of cases, information may have
been edited slightly from what was provided due to illegibility of forms or to conform to
space limitations.
Possible Uses for this Directory
• Identifying members in a particular sector;
• Developing a mailing list;
• Networking;
• As a resource to determine who is active in various countries and
organizations; and
• As a phone directory (flip to the indices in the back of the book and look
up the names of members in an organization, then look up the member
and flip to a page on which the member is listed).
Would you like to be listed in this document, or change the way you are listed? If
so, fill in the Network Membership Form in the back of this document and send it in, or
contact the Pollution Prevention Information Clearinghouse (see below) to ask for a
membership form.
Pollution Prevention Information Clearinghouse
U.S. Environmental Protection Agency
401 M Street, East Tower #415
Washington, DC 20460
phone: (202)260-1023
fax: (202) 260-0178
Directory - Spring 1995 page j
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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 15
Academic Technical Assistance 31
Consultants 35
Environmentalists 69
County/Local Government 71
State Government 73
Federal Government 83
Internationa] Government 97
Industry 101
Legal Services 139
Lending/Financial Services 141
Non-Profit Curriculum 145
Non-Profit Research 147
Non-Profit Technical Assistance 155
Publishing 161
Public Relations 167
Trade Associations 169
Index to Organizations 179
Index to Members Located Outside the United States 187
Index to Names 189
Directory - Spring 1995 Page jjj
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PARTICIPANTS INVOLVED IN ACADEMIC CURRICULUM DEVELOPMENT
Participant & Contact Information
Aldrich, James, Major '
Assistant Professor
U.S. Air Force - Institute of
Technology/ENV
2950 P Street, Building 640
Wright-Patterson AFB, OH 45433-7765
Ph.: (513) 255-2998
Fax: (513) 476-7302
Internet:
Allen, David '
Professor
UCLA
5531 Boelter Hall
Los Angeles, CA 90024-1592
Ph.: (310) 206-0300
Fax: (310) 206^107
Internet:
Experience & Capabilities
I teach Pollution Prevention Economics, have graduate students involved in
"economic" research, my thesis dealt with long term liability estimates of
environmental costs, and I'm writing a book for McGraw Hill with working title,
"The Business of Pollution Prevention."
Depending upon the user, we are continually looking for research topics for our
graduate students.
I teach total cost accounting methods to engineering students and in pollution
prevention short courses.
Allison, Richard
University of Houston
Business and Public Administration
2700 Bay Boulevard
Houston, TX 77058
Ph.: (713)283-3251
Fax: (713)283-3951
Internet:
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.
Armstrong, Winifred *
Consulting Economist
Regional Plan Association
570 Lexington Avenue
New York, NY 10022
Ph.: (212) 980-8530, x272
Fax: (212) 980-8632
Internet:
Baker, Ken
Professor
Tuck School of Business
Dartmouth College
Hanover, NH 03755
Ph.: (603) 646-2064
Fax: (603) 646-1308
Internet:
I am working with business organizations and companies in developing and
sharing information on pollution prevention and resource recovery and their
effects of costs, benefits and employment, for both private and public. With
colleague, Regina Armstrong and others, we are developing regional
environmental accounts which will both feed into and draw from corporate and
public accounts.
RPA works with an extensive network of public policy governments, and
business organizations in the 31 counties of the New Jersey, Connecticut and
New York metropolitan region. Both develop and disseminating information
regarding urban planning issues such as transportation, solid waste, land use and
watersheds. We can help link the work industrial organizations are doing into
shared research, public information, conferences, and policy analysis based on
innovations in environmental cost accounting and capital budgeting.
Active Participant
Academic Cnrricnliim Development
Directory - Spring 1995
Page I
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Participant & Contact Information Experience & Capabilities
Bakshani, Nandkumar *
Research Fellow
UCLA
5531 Boelter Hall
405 Hilgard
Los Angeles, CA 90024
Ph.: (310) 825-6303
Fax: (310) 206-4107
Internet:
Begnoche, R.T. '
Vice President, Stock Environment and
Instructor
Oakland University
c/o Stock Environment Ltd.
10900 Harper Avenue
Detroit, MI 48213
Ph.: (313) 924-0102
Fax: (313) 921-4730
Internet:
BelofT, Beth '
Director, Institute for Corporate
Environmental Management
University of Houston - College of
Business (ICEM)
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4807
Internet:
Bennett, Martin D. '
Senior Lecturer
University of Wolverhampton -
Business School
Compton Park Campus
Compton Road West
Wolverhampton WV3 9DX, UNITED
KINGDOM
Ph.: 010 44 902 323620
Fax: 010 44 902 3755
Internet:
I have been developing P2 design problems for undergraduate engineers at
UCLA.
The tools we can most effectively provide are process development/modification
avoidance/substitution of raw materials. Life cycle analysis and cost analysis of
designing new or retrofitting old manufacturing units to include P2.
I teach pollution prevention and try to integrate the need for better accounting
practices into the course. Additionally, I work with industries to improve
environmental and safety performance.
Oakland University - teach pollution prevention.
Stock Environment - perform pollution prevention assessments and facilitate
process.
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.
With a research partner (Professor Peter James of Ashridge Management
College) I am researching into environment-related performance measurements,
and management accounting and the environment.
The results of our conceptual and empirical research.
Bennett, Robert
Management Accounting Professor
Northern Illinois University
Accountancy
DeKalb, IL60115
Ph.: (815) 753-6213
Fax: (815) 753-8515
Internet:
* Active Participant
Academic Curriculum Development
Page 2
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Berry, Michael A. *
Deputy Director
U.S. Environmental Protection Agency
Environmental Criteria & Assessment
Office, MD-52
Research Triangle Park, NC 27711
Ph.: (919) 541-4172
Fax: (919) 541-5078
Internet:
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
Internet:
Boczek, Irene '
Manager of FAS
Coopers & Lybrand
10 Almaden Boulevard
San Jose, CA 95113
Ph.: (408) 534-2339
Fax: (408) 534-2480
Internet:
Bulkley, Jonathan
University of Michigan
National PP Center for Higher
Education
430 E. University, Dana Building
Ann Arbor, MI 48109
Ph.: (313) 764-1412
Fax: (313) 936-2195
Internet:
Clark, Janet I.'
Technological Transfer Specialist
University of Massachusetts Lowell
Toxics Use Reduction Institute
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
Internet:
I teach "Environmental Management for Business" at the Kenan-Flagkl Business
School at University of North Carolina at Chapel Hill. A portion of the course
deals with environmental accounting.
Class notes and teach materials.
WERC is a consortium of three universities in New Mexico - NM State
University, U of NM and NM Institute of Technology - with assistance from
Los Alamos and Sandia Laboratories. WERC has over 200 UG students in its
UG environmental minor curriculum. It offers a two-year associate degree
program for students and professionals. The goal of WERC is to interface with
businesses and industry and share waste reduction and PP information and assist
in developing practical solutions to complex waste problems, through an
affiliation program. Also provides a database for waste management, field
professionals and engineers, and training for managers.
I consult on environmental cost accounting.
Environmental cost accounting services.
Develop and disseminate PP educational materials for colleges and universities in
a variety of disciplines. The NPPC is a collaborative effort between academia,
industry, government, and public interest groups. It is actively collecting
educational resources from faculty nationwide, as well as developing new
material. The NPPC is currently working with faculty in the University of
Michigan's Industrial Design Department, College of Engineering (chemical
engineering, industrial and operations engineering, and mechanical engineering),
and the School of Business Administration (business law, corporate strategy,
managerial accounting, and operations management) to develop effective
educational modules which integrate PP and core concepts of the discipline. The
NPPC administers internships.
A curriculum module on Environmental Accounting.
Supply information to trainers and technical assistance providers.
Active Participant
Academic Curriculum Development
Directory - Spring 1995
Page 3
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Participant & Contact Information Experience & Capabilities
Clelland, Iain
Assistant Professor
University of Tennessee
418 Stokely Management Center
Knoxville, TN 37996-0545
Ph.: (615) 974-1672
Fax: (615) 974-3163
Internet: PA9068 @
UTKVM1.UTK.EDU
Collins, Terrence
Chemistry
Carnegie Mellon University
Mellon College of Science
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-6335
Fax: (412) 268-6897
Internet:
Conway-Schempf, Noellette, Ph.D. *
Executive Director, Green Design
Initiative, Adjunct Professor and
Environmental Management
Carnegie Mellon University
GSIA, Room 224
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2299
Fax: (412) 268-6837
Internet: ncOy+ @ andrew.cmu.edu
Crocker, Tom '
University of Wyoming
School of Environment and Natural
Resources
P.O. Box 3302
Laramie, WY 82071
Ph.: (307) 766-6423
Fax: (307) 766-2871
Internet:
I teach environmental auditing and measurement systems for our MBA Course:
"Issues in Environmental Management." Our strategic management faculty
group have established the Tennessee Institute for Management and the
Environment (TIME). TIME provides MBA education in environmental
management training for environmental specialists, and conducts research on
environmental issues related to strategic management.
1) Current Activities: Integrate environmental accounting methods into MBA
curriculum; 2) Goals: Enhance business student capabilities for internally
accounting for and measuring the impact of environmental performance
standards; 3) TIME/University of Tennessee; and 4) 1994-5.
Teach undergraduate and graduate courses on "benign chemistry" — the
development of environmentally-conscious chemicals to replace pre-existing toxic
chemicals.
Directing Carnegie Mellon University's Green Design Initiative, a program to
develop environmentally-conscious products and processes. The initiative
involves: 1) Research aimed at providing industry with pollution prevention
tools and technologies, 2) Educational programs aimed at instilling an
environmental awareness among university graduates regardless of major by
incorporating environmental modules and case studies into required core
courses.
I am currently developing environmental courses for Carnegie Mellon's Business
School. These courses incorporate full cost accounting, environmental capital
budgeting, LCA, etc. Course outlines for underground and MBA electives.
Executive education courses on Green Design and Environmental Management.
Active Participant
Academk Curriculum Development
Page 4
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Davidson, Cliff
Carnegie Mellon University
Civil and Environmental Engineering
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2951
Fax: (412) 268-7813
Internet: cdOw @ andrew.cmu.edu
Deacon, Thomas E. *
Managing Director, Continuing
Education
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (800) 638-44277(201) 573-9000,
ext. 158
Fax: (201) 573-8185
Internet:
Director of CMU's Environmental Institute. Developing CMU's "environment
across the curriculum" program aimed at instilling an environmental awareness
among university graduates regardless of major by incorporating environmental
modules and case studies into required core courses.
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)
Internet:
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
Internet:
I am studying how businesses are using life cycle analysis and related frameworks
such as full cost accounting.
Epstein, Marc J. '
Visiting Professor
Stanford University
Graduate School of Business
Stanford, CA 94305-5015
Ph.: (415) 725-8179
Fax: (415) 725-7979
Internet:
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
Active Participant
Academic Curriculum Development
Directory - Spring 1995
Page 5
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Participant & Contact Information Experience & Capabilities
Estes, Ralph * I have previously developed and continue to refine accounting models to
Professor of Accounting incorporate environmental costs and other externalities, for use by
.American University business/organizational management and for external reporting. I also track the
1735 S Street, N.W. work of others, particularly the actual reporting efforts by large corporations.
Washington, DC 20009 These are being assembled into a book "Best Practices in Stakeholder
Ph.: (202) 265-6442 Accountability" (tentative title).
Fax: (202) 797-0606
Internet: 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"
(Witey, 1976) among others.
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
Internet:
Gates, Andrew
Duxbury Business School
P. O. Box 2147
Duxbury. MA 02331
Ph_-
Fax:
Internet:
Gerale, John J. ' (1) Provide environmental engineering/science consulting services to industry.
Director of Regional Sales (2) Teach micro/macro/environmental and natural resource economics.
International Technology Corporation
165 Fieldcrest Avenue
Edison, NY 08837-3638
Phj (908) 225-2000
Fax: (908) 225-1691
Intemet:
Active Participant
Page 6 Directory - Spring 1995
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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) 847-93%
Internet:
Henrickson, Chris
Professor of Civil and Environmental
Engineering
Carnegie Mellon University
Civil and Environmental Engineering
Scbenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Internet: cth+ @ andrew.cmu.edu
Hicks, Linda Ashman
Associate Director
UCLA
Pollution Prevention Education and
Research Center
7440 Boelter Hall
Los Angeles, CA 90024
Ph.: (310) 206-2098
Fax: (310) 206-3906
Internet:
LINDAH@CALVTN.EA.UCLA.EDU
Hughes, Susan Boedeker '
Assistant Professor of Accounting
Butler University
College of Business Administration
4600 Sunset Avenue
Indianapolis, IN 46208
Ph.: (317) 283-9843
Fax: (317) 283-9455
Internet:
Hunt, III, Herbert G. '
Associate Professor
University of Vermont
School of Business Administration
Kalkin Hall
Burlington, VT 05405
Ph_ (802) 656-8321
Fax (802) 656-8279
Internet: Hunt@EMBA.UVM.EDU
Offers interdisciplinary UG courses in waste management, life cycle design, and
waste reduction technology. Works with area businesses ;n 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.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentalK-
conscious product design, examination of Life Cycle .Analysis, municipal solid
waste recycling and disposal.
Course outlines. Executive education programs.
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 a seminar in environmental accounting which includes an examination of
how environmental considerations affect product costs and how environmental
considerations should be factored in to capital budgeting decisions.
Active Participant
Directory - Spring 1995
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Participant & Contact Information
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
Internet:
Johnson, Sharon
Assistant Professor
Worcester Polytechnic Institute
Department of Management
100 Institute Road
Worcester, MA 01609
Ph.: (508)831-5183
Fax: (508) 831-5720
Internet:
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
Internet:
Keoleian, Greg
University of Michigan
National PP Center for Higher
Education
430 E. University, Dana Building
Ann Arbor, MI 48109
Ph.: (313) 764-1412
Fax: (313) 936-2195
Internet:
Experience & Capabilities
Curriculum development for MBA program at Columbia Business School.
NPV analysis teaching. Activity based costing techniques.
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.
Kleindorfer, Paul *
Professor/Co-Director of Risk Center
University of Pennsylvania
The Wharton School
1300 Steinberg Hall-Dietrich Hall
Philadelphia, PA 19104-6366
Ph.: (215) 898-5830
Fax: (215) 573-2130
Internet:
KLEINDORFER@WHARTON.UPE
NN.EDU
I am working with industry representatives through the Wharton Forum on
environmental strategy to develop performance metrics for EH&S performance.
Research and education are the basic products of my organization.
The Wharton Center for Risk Management and Decision Processes, which I co-
Direct has a full research agenda on the following initiatives:
1. Benchmarking performance metrics in the environmental area.
2. Industry - Insurance cooperation to define useful risk management practices
and services.
Active Participant
Academic Curricnlum Development
PageS
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Lave, Lester *
Economics
Carnegie Mellon University
GSIA 254C
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-8837
Fax: (412) 268-6837
Internet: 1101+ (&> andrew.cmu.edu
Lieb), 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
Internet:
Long, Frederick
Management Institute for Environment
and Business (MIEB)
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
Internet:
Marcus, Alfred '
Professor
University of Minnesota
Strategic Management Organization
230 Mgmt/Econ.
Minneapolis, MN 55455
Ph.: (612) 624-2812
Fax: (612) 625-2873
Internet:
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.
materials will incorporate environmental issues.
These
Educational material/references on cost accounting and environmental issues.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal solid
waste recycling and disposal, social evaluation of product packaging. Teach
courses which include material on tradeable pollution permits, understanding
regulatory strategies, and environmental policy.
Course outlines, executive education programs, guest speakers, computer
software.
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.
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.
Active Participant
Academic Curriculum Development
Directory - Spring 1995
Page 9
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Participant & Contact Information Experience & Capabilities
McMichael, Fran
Carnegie Mellon University
Civil and Environmental Engineering
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Internet: fm2a ® andrew.cmu.edu
McNamee, Taylor
California State University
Hayward Center for Business and
Environmental Studies
25800 Carlos Bee Boulevard
Hayward, CA 94542
Ph.: (510) 888-4647
Fax: (510)888-4773
Internet:
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
Internet:
Nair, Indira
Carnegie Mellon University
Engineering and Public Policy
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-3645
Fax: (412) 268-3757
Internet:
Director of Carnegie Mellon's Center for Solid Waste Management. Current
research and teaching centers on solid waste management, particularly battery
recycling and waste management.
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.
Teach project courses for undergraduates. Recent courses have focused on
green automobile design, component labeling for recycling/reuse, design for
waste avoidance.
* Active Participant
Academic Curriculum Development
Page 10
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Perkins, Sam *
President
GreenTech Consulting
6 Houston Street
West Roxbury, MA 02132
Ph.: (617) 323-0763
Fax:
Internet:
Piasecki, Bruce '
President
AHC Group
1223 Peoples Avenue
Troy, NY 12080
Ph.: (518) 276-6565
Fax: (518) 276-8661
Internet:
Rands, Gordon
Assistant Professor
Pennsylvania State University
Small College of Business
Administration
University Park, PA 16802
Ph.: (814) 863-0430
Fax: (814) 863-7261
Internet:
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.
I develop curriculum materials for training regulatory staff and business
operations personnel in pollution prevention project financial assessment. I
conduct training in P2 accounting and capital budget methods.
I can provide training in the field of pollution prevention capital budgeting.
I teach 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.
Active Participant
Academic Curriculum Development
Directory - Spring 1995
Page 11
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Participant & Contact Information Experience & Capabilities
Savage, Michael D.
Headmaster
The Small School
7320 North Vancouver
Portland, OR 97217-1550
Ph.:
Fax:
Internet:
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
Internet:
Schuler, Richard
Cornell University
Waste Management Institute
Center for the Environment
Ithaca, NY 14853
Ph.: (607) 255-8576
Fax: (607) 255-0238
Internet:
Shaw, Henry, Ph.D. *
Professor
New Jersey Institute of Technology
Department of Chemical Engineering,
Chemistry, and Environmental Science
138 Warren Street
Newark, NJ 07102
Ph.: (201) 596-2938
Fax: (201) 802-1946
Internet:
Shields, David '
Associate Professor of Accounting
University of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4831
Fax: (713) 743-4828
Internet:
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.
I teach the chemical engineering capstone course "Process and Plant Design." In
this course, we have been incorporating design requirements that emphasize
pollution prevention. Also, the process economics and product pricing must
include the benefits (or debits) of pollution prevention.
We are currently conducting research on scale-up aspects for eliminating
hazardous solvents from the manufacture of Pharmaceuticals. We are primarily
focusing on using water as the substitute solvent for chlorinated hydrocarbons.
Developing environmental cost accounting for chemical manufacturers and
petroleum refiners on Principal Investigator of National Science Foundation
study.
Information exchange. Access to interested companies in Houston area.
Active Participant
Academic Curriculum Development
Page 12
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Soderstrom, Naomi *
Assistant Professor
University of Washington
Accounting Department DJ-10
Seattle, WA 98195
Ph.: (206) 685-1955
Fax: (206) 685-9392
Internet: OSPREY @
U.WASHINGTON.EDU
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
Internet:
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
Internet:
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
Internet:
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
Internet:
I teach and conduct research in the area of environmental accounting. I teach in
the core course for the University of Washington's Environmental Management
Program and offer an MBA elective in environmental accounting.
I have been involved primarily with issues relating to auditing and environmental
liability disclosure. For example: Specht, "The Auditor, SAS54 and
Environmental Violations," "Journal of Accounting," December 1992, pp. 67-72.
I am currently teaching a seminar for the AICPA, titled, "The Auditor and the
Environment: Think Globally, Act Locally."
I can provide an outlet for the dissemination of information and materials
through my involvement in continuing education for CPAs; and can provide a
perspective on disclosure issues through my national and international
involvement in this area.
I 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.
* Active Participant
Academic Curriculum Development
Directory - Spring 1995
Page 13
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Participant & Contact Information Experience & Capabilities
Thomas, Janet M.
Associate Professor of Economics
Bentley College
Adamian Graduate Center 171
175 Forest Street
Waltham, MA 02154-4705
Ph.: (617) 891-2053
Fax: (617) 891-2819
Internet:
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
Internet:
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
Internet:
Townsend, John S. *
Director, EST
New Mexico State University - Carlsbad
1500 University Drive
Carlsbad, NM 88220
Ph.: (505) 885-8831
Fax: (505) 885-4951
Internet:
Currently conducting research for the World Resources Institute Study of
Environmental Accounting Practices.
I teach environmental science as well as preparing proposals, budgets, etc.
OSHA 40 hour training program onsite training in RR tank car and tank truck
emergency response. Our courses can be provided in a bilingual (Spanish and
English) format.
Warner, Langdon
Associate Professor
University of South Carolina
Institute of Public Affairs
Columbia, SC 29208
Ph.: (803) 777-4575
Fax:
Internet:
Willits, Stephen D., Ph.D., CPA
Associate Professor
Bucknell University
Department of Management
Lewisburg, PA 17837
Ph.: (717) 524-3166
Fax: (717) 524-1338
Internet:
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 Cnrricnlam Development
Page 14
Directory - Spring 1995
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PARTICIPANTS INVOLVED IN ACADEMIC RESEARCH
Participant & Contact Information
Aldrich, James, Major *
Assistant Professor
U.S. Air Force - Institute of
Technology/ENV
2950 P Street, Building 640
Wright-Patterson AFB, OH 45433-7765
Ph.: (513) 255-2998
Fax: (513) 476-7302
Internet:
Allen, David '
Professor
UCLA
5531 Boelter Hall
Los Angeles, CA 90024-1592
Ph.: (310) 206-0300
Fax: (310) 206-4107
Internet:
Antonio, Jr., Emilio T., Ph.D.
Assistant Dean, School of Economics
Center for Research and
Communication
Pearl Drive
Ortigas Complex
Pasig, Metro Manila, PHILIPPINES
Ph.: 631-0935 to 40/632-7968
Fax: 633-6746/631-2174
Internet:
Bakshani, Nandkumar *
Research Fellow
UCLA
5531 Boelter Hall
405 Hilgard
Los Angeles, CA 90024
Ph.: (310) 825-6303
Fax: (310) 206-4107
Internet:
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
Internet:
Experience & Capabilities
I teach Pollution Prevention Economics, have graduate students involved in
"economic" research, my thesis dealt with long term liability estimates of
environmental costs, and I'm writing a book for McGraw Hill with working title,
"The Business of Pollution Prevention."
Depending upon the user, we are continually looking for research topics for our
graduate students.
I teach total cost accounting methods to engineering students and in pollution
prevention short courses.
I have been developing P2 design problems for undergraduate engineers at
UCLA.
The tools we can most effectively provide are process development/modification
avoidance/substitution of raw materials. Life cycle analysis and cost analysis of
designing new or retrofitting old manufacturing units to include P2.
I 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
Academic Research
Directory - Spring 1995
Page 15
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Participant & Contact Information Experience & Capabilities
Beloff, Beth *
Director, Institute for Corporate
Environmental Management
University of Houston - College of
Business (ICEM)
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4807
Internet:
Bennett, Martin D. *
Senior Lecturer
University of Wolverhampton -
Business School
Compton Park Campus
Compton Road West
Wolverhampton WV3 9DX, UNITED
KINGDOM
Ph.: 010 44 902 323620
Fax: 010 44 902 3755
Internet:
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.
With a research partner (Professor Peter James of Ashridge Management
College) I am researching into environment-related performance measurements,
and management accounting and the environment.
The results of our conceptual and empirical research.
Bennett, Robert
Management Accounting Professor
Northern Illinois University
Accountancy
DeKalb, IL60115
Ph.: (815) 753-6213
Fax: (815) 753-8515
Internet:
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
Internet:
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
Internet:
Cost analysis of total systems
Active Participant
Academic Research
Page 16
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Brown, Victor H., CPA
Professor of Accounting
George Mason University
Dept. of Accounting, Business Legal
Studies
4400 University Drive, MSN ICI,
Robinson B441
Fairfax, VA 22030
Ph.: (703) 993-1763
Fax: (703) 993-1809
Internet:
Cha, Gun-Ho '
Professor
Hankuk Aviation University
Department of Business Administration
200-1, Hwajun-Dong
Koyang-City, Kyungki-Do, Seoul,
KOREA 411-791
Ph.: +82-2-300-0092
Fax: +82-2-307-5769
Internet:
Chalos, Peter *
Professor of Accounting
University of Illinois at Chicago
2323 University Hall
601 South Morgan Street
Chicago, IL 60607
Ph.: (312) 996-2869
Fax: (312) 996-4520
Internet:
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
Internet:
I teach a course "Green Strategies in the Korean Business." I am also
developing a new management accounting methods for the electronics industry.
Our department is providing the environmental auditing services and the
environmental consultancies to the Korean firms.
Research on pollution prevention and the organizational factors that influence
them.
We are conducting research to explore ways in which internal factors (i.e., cost
accounting, role of senior managers, relationship of regulatory managers to
production, etc.) influence development of PP programs.
Active Participant
Academic Research
Directory - Spring 1995
Page 17
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Participant & Contact Information
Clark, Janet 1. '
Technological Transfer Specialist
University of Massachusetts Lowell
Toxics Use Reduction Institute
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
Internet:
Conway-Schempf, Noellette, Ph.D. '
Executive Director, Green Design
Initiative, Adjunct Professor and
Environmental Management
Carnegie Mellon University
GSIA, Room 224
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2299
Fax: (412) 268-6837
Internet: ncOy+ @ andrew.cmu.edu
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
Internet:
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)
Internet:
Experience & Capabilities
Supply information to trainers and technical assistance providers.
Directing Carnegie Mellon University's Green Design Initiative, a program to
develop environmentally-conscious products and processes. The initiative
involves: 1) Research aimed at providing industry with pollution prevention
tools and technologies, 2) Educational programs aimed at instilling an
environmental awareness among university graduates regardless of major by
incorporating environmental modules and case studies into required core
courses.
I am currently developing environmental courses for Carnegie Mellon's Business
School. These courses incorporate full cost accounting, environmental capital
budgeting, LCA, etc. Course outlines for underground and MBA electives.
Executive education courses on Green Design and Environmental Management.
I am researching and developing a set of integrative economic models that
incorporate environmental issues into the organizational decision framework,
with a specific emphasis on the manufacturing function.
Applicability of cost-benefit analysis in ECM, information sharing, applicability of
total cost assessment for ECM, and copies of our project proposal.
Active Participant
Academic Research
Page 18
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
Eagan, Patrick D. "
Program Director
University of Wisconsin - Madison
College of Engineering
432 N. Lake Street
Madison, WI 53706
Ph.: (608) 263-7429
Fax: (608) 263-3160
Internet:
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
Internet:
Englehardt, James D., Ph.D. '
Assistant Professor
University of Miami
Department of Civil and Arch.
Engineering
P.O. Box 248294
Coral Gables, FL 33124-0630
Ph.: (305) 284-5557
Fax: (305) 284-3492
Internet:
Epstein, Marc J. *
Visiting Professor
Stanford University
Graduate School of Business
Stanford, CA 94305-5015
Ph.: (415) 725-8179
Fax: (415) 725-7979
Internet:
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 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
Active Participant
Academic Research
Directory - Spring 1995
Page 19
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Participant & Contact Information Experience & Capabilities
Estes, Ralph '
Professor of Accounting
American University
1735 S Street, N.W.
Washington, DC 20009
Ph.: (202) 265-6442
Fax: (202) 797-0606
Internet:
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.
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
Internet:
Farrow, Scott "
Senior Economist
Dames & Moore
644 Linn Street, Suite 501
Cincinnati, OH 45206
Ph.: (513)651-3440
Fax: (513) 651-3452
Internet:
Integrating economics with compliance services.
Economics, cost allocation, "compliance plus" services.
Active Participant
Academic Research
Page 20
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Henrickson, Chris
Professor of Civil and Environmental
Engineering
Carnegie Mellon University
Civil and Environmental Engineering
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Internet: cth+ @ andrew.cmu.edu
Henry, Mark S. '
Professor
Clemson University
Barre 221
Clemson, SC 29634-0355
Ph.: (803) 656-3374
Fax: (803) 656-5776
Internet:
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.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal solid
waste recycling and disposal.
Course outlines. Executive education programs.
I teach economic accounting in several courses and use interindustry analyses in
some research efforts.
Input-output models and accounts cost/benefit analysis.
Active Participant
Academic Research
Directory - Spring 1995
Page 21
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Participant & Contact Information Experience & Capabilities
Hicks, Linda Ashman
Associate Director
UCLA
Pollution Prevention Education and
Research Center
7440 Boelter Hall
Los Angeles, CA 90024
Ph.: (310) 206-2098
Fax: (310) 206-3906
Internet:
LINDAH@CALVIN.EA.UCLA.EDU
Hughes, Susan Boedeker *
Assistant Professor of Accounting
Butler University
College of Business Administration
4600 Sunset Avenue
Indianapolis, IN 46208
Ph.: (317) 283-9843
Fax: (317) 283-9455
Internet:
Hunt, III, Herbert G. '
Associate Professor
University of Vermont
School of Business Administration
Kalkin Hall
Burlington, VT 05405
Ph.: (802) 656-8321
Fax: (802) 656-8279
Internet: Hunt@EMBA.UVM.EDU
Johnson, Sharon
Assistant Professor
Worcester Polytechnic Institute
Department of Management
100 Institute Road
Worcester, MA 01609
Ph.: (508)831-5183
Fax: (508) 831-5720
Internet:
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
Internet:
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 a seminar in environmental accounting which includes an examination of
how environmental considerations affect product costs and how environmental
considerations should be factored in to capital budgeting decisions.
I teach capital budgeting in the University of Washington Environmental
Management Program for MBA students. I am co-editor of a forthcoming
textbook on environmental management for business students which will include
sections on accounting and financial applications.
The faculty for the Environmental Management Program have implemented a
three-quarter sequenced course on environmental management for business
students. I can share materials on the economics and finance components of the
curriculum.
Active Participant
Academic Research
Page 22
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Klammer, Thomas *
Professor
University of North Texas
P.O. Box 13677
Denton, TX 76203-3677
Ph.: (817) 565-3099
Fax: (817) 565-3803
Internet:
Kleindorfer, Paul '
Professor/Co-Director of Risk Center
University of Pennsylvania
The Wharton School
1300 Steinberg Hall-Dietrich Hall
Philadelphia, PA 19104-6366
Ph.: (215) 898-5830
Fax: (215) 573-2130
Internet:
KLEINDORFER@WHARTON.UPE
NN.EDU
Lave, Lester '
Economics
Carnegie Mellon University
GSIA 254C
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-8837
Fax: (412) 268-6837
Internet: 1101+@ andrew.cmu.edu
Lawrence, Carol *
Assistant Professor
University of Missouri - Columbia
312 Middlebush Hall
Columbia, MO 65211
Ph.: (314) 882-2474
Fax: (314) 882-0365
Internet:
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
Internet:
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
Internet:
My background is in accounting. I've conducted extensive surveying on capital
investment. Just completed a guide summarizing my research in the area of
capital investment research. Interested in learning more about the accounting
and capital budgeting process and where P2 fits into that process. Interested in
what others are doing.
I am working with industry representatives through the Wharton Forum on
environmental strategy to develop performance metrics for EH&S performance.
Research and education are the basic products of my organization.
The Wharton Center for Risk Management and Decision Processes, which I co-
Direct has a full research agenda on the following initiatives:
1. Benchmarking performance metrics in the environmental area.
2. Industry - Insurance cooperation to define useful risk management practices
and services.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal solid
waste recycling and disposal, social evaluation of product packaging. Teach
courses which include material on tradeable pollution permits, understanding
regulatory strategies, and environmental policy.
Course outlines, executive education programs, guest speakers, computer
software.
I have a grant from the National Science Foundation for a field study of
environmental costing, risk assessment, and concurrent engineering for
environmentally conscious manufacturing.
Field research skills, conceptual model of legacy costing, risk assessment using
traditional probabilistic methods as well as fuzzy set theory, and cost/risk/benefit
analysis.
I help direct research at Carnegie-Mellon on product design for the environment
with emphasis on consumer durables such as computers, electronics and
automotive. We are studying design, material flows, and regulatory issues
related to design for recycle.
Research reports; Industrial affiliations; Students
Active Participant
Academic Research
Directory - Spring 1995
Page 23
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Participant & Contact Information Experience & Capabilities
Lyke, Audrey
Economist
3516 Hopkins Drive
Wilmington, DE 19808
Ph.: (302) 999-1542
Fax: NA
Internet:
Marcus, Alfred '
Professor
University of Minnesota
Strategic Management Organization
230 Mgmt/Econ.
Minneapolis, MN 55455
Ph.: (612) 624-2812
Fax: (612) 625-2873
Internet:
Minter, Frank C., CPA
VP and CFO
Samford University
School of Bus. - Acctg. Chair. & Prof.
Birmingham, AL 35229
Ph.: (205) 985-4540 (H), (205) 870-
2546 (School)
Fax: (205) 870-2464 (F-School)
Internet:
Oppeneau, Jean Claude '
Research and Development Manager
Ministere Environnement
14 Boulevard du General Leclerc
Nevilly Sur Seine, FRANCE 92524
Ph.: (1)408-3490
Fax: (1)408-9931
Internet:
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
Internet:
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.
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.
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 24
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Peter, James *
Professor
Ashridge Management Research Group
Ashridge Management College
Beakhamsted, Herts HP4 INS
UNITED KINGDOM
Ph.: 01044442841173
Fax: 01042442841181
Internet:
Rands, Gordon
Assistant Professor
Pennsylvania State University
Small College of Business
Administration
University Park, PA 16802
Ph.: (814) 863-0430
Fax: (814) 863-7261
Internet:
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.
Refiners, Richard F. '
Owner/President
Environmental Intelligence
21046 Champlain
Lake Forest, CA 92630
Ph.: (714) 830-7158
Fax: (714) 855-0213
Internet:
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
Internet:
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
Active Participant
Academic Research
Directory - Spring 1995
Page 25
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Participant & Contact Information Experience & Capabilities
Savage, Michael D.
Headmaster
The Small School
7320 North Vancouver
Portland, OR 97217-1550
Ph.:
Fax:
Internet:
Sawhney, Rupy '
Assistant Professor
University of Tennessee
153 Alumni Memorial Building
Knoxville, TN 37996-1506
Ph.: (615) 974-3333
Fax: (615) 974-0588
Internet:
SAWHNEY@UTKVX.UTKEDU
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
Internet:
Shaw, Henry, Ph.D.'
Professor
New Jersey Institute of Technology
Department of Chemical Engineering,
Chemistry, and Environmental Science
138 Warren Street
Newark, NJ 07102
Ph.: (201) 596-2938
Fax: (201) 802-1946
Internet:
Shields, David '
Associate Professor of Accounting
University of Houston
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713)743-4831
Fax: (713) 743-4828
Internet:
I am developing new cost methodology to evaluate environmental projects
utilizing tools such as activity-based costing, simulation, and others.
Academic: 1) short courses, 2) full scoped courses, 3) research, 4) technical
assistance.
Development of new costing methodology.
Implementation of methodology at several industrial organizations that has
complied with environmentally friendly processes.
I am doing research on (a) Full-Cost Accounting (project with a firm of the
chemical industry); (b) Environmental Accounting (framework, overview,
categorization, etc.); (c) Integration of Full-Cost-Accounting with ecological
accounting, life-cycle analysis, ecobalancing, eco-controlling, etc.
University, research and teaching, interested in implementing and further
developing methods of environmental accounting (open for cooperation with
industry for research purposes).
I teach the chemical engineering capstone course "Process and Plant Design." In
this course, we have been incorporating design requirements that emphasize
pollution prevention. Also, the process economics and product pricing must
include the benefits (or debits) of pollution prevention.
We are currently conducting research on scale-up aspects for eliminating
hazardous solvents from the manufacture of Pharmaceuticals. We are primarily
focusing on using water as the substitute solvent for chlorinated hydrocarbons.
Developing environmental cost accounting for chemical manufacturers and
petroleum refiners on Principal Investigator of National Science Foundation
study.
Information exchange. Access to interested companies in Houston area.
Active Participant
Academic Research
Page 26
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Soderstrom, Naomi *
Assistant Professor
University of Washington
Accounting Department DJ-10
Seattle, WA 98195
Ph.: (206) 685-1955
Fax: (206) 685-9392
Internet: OSPREY <&>
U.WASHINGTON.EDU
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
Internet:
Stewart, Stephanie R. '
Consultant
1143 Garden Street, #2
Hoboken, NJ 07031
Ph.: (201) 792-7470
Fax: (201) 192-7470
Internet:
I teach and conduct research in the area of environmental accounting. I teach in
the core course for the University of Washington's Environmental Management
Program and offer an MBA elective in environmental accounting.
I have been involved primarily with issues relating to auditing and environmental
liability disclosure. For example: Specht, "The Auditor, SAS54 and
Environmental Violations," "Journal of Accounting," December 1992, pp. 67-72.
I am currently teaching a seminar for the AICPA, titled, "The Auditor and the
Environment: Think Globally, Act Locally."
I can provide an outlet for the dissemination of information and materials
through my involvement in continuing education for CPAs; and can provide a
perspective on disclosure issues through my national and international
involvement in this area.
I have conducted research on environmental performance measurement as
practiced by multinational corporations.
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
Internet:
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
Internet:
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
Academic Research
Directory - Spring 1995
Page 27
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Participant & Contact Information Experience & Capabilities
Tanner, Margaret M., CPA, Ph.D. *
Assistant Professor, Accounting
University of Northern Iowa
College of Business Administration
Cedar Falls, IA 50614-0127
Ph.: (319) 273-2957
Fax:
Internet: TANNER @ uni.edu
Tanr, Joel
History
Carnegie Mellon University
CMU, Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2609
Fax: (412) 268-1019
Internet: jt03+ (n> andrew.cmu.edu
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
Internet:
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
Internet:
I am interested in conducting research, both applied and academic, involving the
broad area of environmental accounting, including capital budgeting and cost
accounting. I have the ability to help in the design and implementation of
research into area of interest in environmental accounting. I can also help to
document and inform interested groups about the efforts of others in these
areas.
I am currently interested in the accountants' role in achieving company goals
with respect to the environment. I would like to see the accounting profession
more involved in helping to solve these difficult problems. One contribution I
can make in this area is to document accounting efforts to measure and monitor
environmental costs within an organization.
Courses center on critical issues in American Environmental History. Discussion
of urban and industrial metabolism over time; how wastes were generated and
then disposed of. Discuss technological and policy options, and the evolution of
pollution control legislation.
Active Participant
Academic Research
Page 28
Directory - Spring 1995
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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
Internet:
van Veldhuizen, Arian *
Erasmus University Rotterdam
Jaffa 58B; 3061 JK Rotterdam
NETHERLANDS
Ph.: 011-31-10-4531231
Fax:
Internet:
Currently conducting research for the World Resources Institute Study of
Environmental Accounting Practices.
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
Internet:
I am performing four case studies to show the financial impact of waterbased
cleaning. Furthermore I am involved in developing pollution prevention based
policies.
Financial analysis of the effects of pollution prevention; environmental impact
assessment; and development of environmental policy based on pollution
prevention.
Currently, I work on a total cost assessment project. The goal of this project is
to demonstrate the benefits of switching to waterbased cleaning instead of
chlorinated cleaning. I perform this project for the Toxics Use Reduction
Institute at the University of Massachusetts. The final report is due on
September 30, 1994.
As part of cleaner production (or PP) assessment training I use TCA principles
to teach the economics of cleaner production.
Research, technical assistance and training for the implementation of process &
product oriented pollution prevention practices in small and medium sized
enterprises.
Warner, Langdon
Associate Professor
University of South Carolina
Institute of Public Affairs
Columbia, SC 29208
Ph.: (803) 777-4575
Fax:
Internet:
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
Internet:
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.
Active Participant
Academic Research
Directory - Spring 1995
Page 29
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Participant & Contact Information Experience & Capabilities
Willits, Stephen D., Ph.D., CPA *
Associate Professor
Bucknell University
Department of Management
Lewisburg, PA 17837
Ph.: (717) 524-3166
Fax: (717) 524-1338
Internet:
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
Page 30
Directory - Spring 1995
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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
Internet:
Begnoche, R.T. *
Vice President, Stock Environment and
Instructor
Oakland University
c/o Stock Environment Ltd.
10900 Harper Avenue
Detroit, MI 48213
Ph.: (313)924-0102
Fax: (313) 921-4730
Internet:
Beloff, Beth '
Director, Institute for Corporate
Environmental Management
University of Houston - College of
Business (ICEM)
4800 Calhoun
Houston, TX 77204-6283
Ph.: (713) 743-4804
Fax: (713) 743-4807
Internet:
Experience & Capabilities
I teach pollution prevention and try to integrate the need for better accounting
practices into the course. Additionally, I work with industries to improve
environmental and safety performance.
Oakland University - teach pollution prevention.
Stock Environment - perform pollution prevention assessments and facilitate
process.
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.
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
Internet:
WERC is a consortium of three universities in New Mexico - NM State
University, U of NM and NM Institute of Technology - with assistance from
Los Alamos and Sandia Laboratories. WERC has over 200 UG students in its
UG environmental minor curriculum. It offers a two-year associate degree
program for students and professionals. The goal of WERC is to interface with
businesses and industry and share waste reduction and PP information and assist
in developing practical solutions to complex waste problems, through an
affiliation program. Also provides a database for waste management, field
professionals and engineers, and training for managers.
Active Participant
Academic Technical Assistance
Directory - Spring 1995
Page 31
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Participant & Contact Information
Castro, Lincoln A. *
Compliance Advisor
California State University
Office of the Chancellor
P.O. Box 3502
Seal Beach, CA 90740-7502
Ph.: (310) 985-9014
Fax: (310) 985-9668
Internet:
Chandra, Dundee Navin
Concurrent Engineering
Carnegie Mellon University
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-7019
Fax: (412) 268-3757
Internet: DCHANDRA @
CS.CMU.EDU
Coursey, Don L. *
Ph.:
Fax:
Internet:
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) 7844337
Internet:
Fleischman, Marvin '
University of Louisville
Waste Minimization Assessment Center
Department of Chemical Engineering
Louisville, KY 40292
Ph.: (502) 852-6357
Fax: (502) 852-6355
Internet:
Experience & Capabilities
I prepare project justifications and manage environmental programs.
Currently developing product disassembly guideline software to aid in product
design for the environment. Co-teach undergraduate project courses which in
recent years have included product pollution prevention projects.
Benefits/cost benefits accounting; measuring environmental values; and
alternative bottom line analysis.
Academic insight, access to latest thinking from academic community.
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
TWfinjral Assi
Page 32
Directory - Spring 1995
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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
Internet:
Lawrence, Carol *
Assistant Professor
University of Missouri - Columbia
312 Middlebush Hall
Columbia, MO 65211
Ph.: (314) 882-2474
Fax: (314)882-0365
Internet:
Miller, Gary D., Ph.D. '
Assistant Director
Hazardous Waste Center
One East Hazelwood Drive
Champaign, IL 61820
Ph.: (217) 333-8942
Fax: (217) 333-8944
Internet:
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
Internet:
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
Internet:
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 mode! 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.
Active Participant
Academic Technical Assistance
Directory - Spring 1995
Page 33
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Participant & Contact Information Experience & Capabilities
Pferdehirt, Wayne
University of Wisconsin - Extension
Solid and Hazardous Waste Education
Center
610 Langdon Street
Madison, Wl 53703
Ph.: (608) 262-0385
Fax: (608) 262-6250
Internet:
Sawhney, Rupy *
Assistant Professor
University of Tennessee
153 Alumni Memorial Building
Knoxville, TN 37996-1506
Ph.: (615) 974-3333
Fax: (615) 974-0588
Internet:
SAWHNEY@UTKVX.UTK.EDU
Townsend, John S. '
Director, EST
New Mexico State University - Carlsbad
1500 University Drive
Carlsbad, NM 88220
Ph.: (505) 885-8831
Fax: (505)885-4951
Internet:
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
Internet:
Zetlen, Bryan
President
Seattle Scientific Corporation
2606 NW 91st Street
Seattle, WA 98117-2728
Ph.: (206) 789-2300
Fax: (206) SAME
Internet:
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.
I am developing new cost methodology to evaluate environmental projects
utilizing tools such as activity-based costing, simulation, and others.
Academic: 1) short courses, 2) full scoped courses, 3) research, 4) technical
assistance.
Development of new costing methodology.
Implementation of methodology at several industrial organizations that has
complied with environmentally friendly processes.
I teach environmental science as well as preparing proposals, budgets, etc.
OSHA 40 hour training program onsite training in RR tank car and tank truck
emergency response. Our courses can be provided in a bilingual (Spanish and
English) format.
As part of cleaner production (or PP) assessment training I use TCA principles
to teach the economics of cleaner production.
Research, technical assistance and training for the implementation of process &
product oriented pollution prevention practices in small and medium sized
enterprises.
Has organized a waste management seminar using local business and
government professionals as speakers. Uses a role-playing format to illustrate
real world issues. Teaches students about business protocol and how it may be
used effectively to implement PP.
Active Participant
Academic Technical Assistance
Page 34
Directory - Spring 1995
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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
Internet:
Adams, Alex '
Project Engineer
Foster Wheeler Enviro Services
8 Peachtree Road
Livingston, NJ 07039
Ph.: (201) 535-2375
Fax: (201) 535-2496
Internet:
Ali, S. Nasir '
Consultant
Arthur D. Little, Inc.
1755 Jefferson Davis Highway
Crystal Square 5, Suite 1007
Arlington, VA 22202
Ph.: (703) 769-1498
Fax: (703) 558-0075
Internet:
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
Internet:
Baggaley, Bruce *
Baggaley Consulting
12 Salt Box Lane
Darien, CT 06820
Ph.: (203) 656-3527
Fax: (203) 656-3527
Internet:
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 work with businesses on developing, among other things, activity based
management systems.
Consulting services.
Active Participant
Consultants
Directory - Spring 1995
Page 35
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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
Internet:
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
Internet:
Beardsley, Daryl L. *
Environmental Engineer and Analyst
5 Hastings Square
Cambridge, MA 02139
Ph.: (617) 576-0646
Fax: (617) 547-4286
Internet:
Beetle, George *
George Beetle Co.
533 Arbutus Street
Philadelphia, PA 19119
Ph.: (609) 963-6420
Fax: (609) 964-0087
Internet:
Begnoche, R.T. *
Vice President, Stock Environment and
Instructor
Oakland University
c/o Stock Environment Ltd.
10900 Harper Avenue
Detroit, MI 48213
Ph.: (313) 924-0102
Fax: (313) 921-4730
Internet:
My professional interests and consulting practice relate to the following:
environmental accounting, 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 February, 1995, working on EPA's Full Cost Accounting Handbook.
I am currently developing a pollution prevention program for the SC SBDC. 1
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).
I teach pollution prevention and try to integrate the need for better accounting
practices into the course. Additionally, I work with industries to improve
environmental and safety performance.
Oakland University - teach pollution prevention.
Stock Environment - perform pollution prevention assessments and facilitate
process.
Active Participant
Consultants
Page 36
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Bermawi, A. Hidajat
President Director
PT. Nakarya Sembada
Consultants/Management &
Engineering Consultants
P.O. Box 6826 JKSRB
Jin. Ciragil II No. 26 Kabayoran Baru
Jakarta, INDONESIA 12110
Ph.: 717573 - Direct 7800843
Fax: (021) 3803919
Internet: Jin. Brawijaya No. 37
Kebayoran Baru - Jakarta 12160
Bisio, Attilio '
Principal
ATRO Associates
P.O. Box 1367
Mountain Side, NJ 07092
Ph.: (908) 233-1524
Fax: (908) 889-7318
Internet:
Boczek, Irene '
Manager of FAS
Coopers & Lybrand
10 Almaden Boulevard
San Jose, CA95113
Ph.: (408) 534-2339
Fax: (408) 534-2480
Internet:
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
Internet:
Bordacs-Irwin, Kristina '
Senior Bioprocess Engineer
Environgen, Inc.
4100 Quakerbridge Road
Lawrenceville, NJ 08648
Ph.: (609) 936-9300
Fax: (609) 275-2891
Internet:
Developing jointly with Polymer Processing Institute Pilot Technology/Software
that incorporates environmental management of plastic concepts into material
selection/product design decisions including uncertain ambiguous capital
requirements.
Analytical tools and services to establish using option techniques capital exposure
from environmental requirements that are uncertain/ambiguous.
I consult on environmental cost accounting.
Environmental cost accounting services.
Assist clients in the development and improvement of environmental
management systems; carry out special studies into environmental programs and
projects.
Full range of accounting, auditing, management consulting and related services.
As a project manager I am preparing project justifications, cost estimates and
track project costs.
Environmental biotechnology.
Active Participant
Consultants
Directory - Spring 1995
Page 37
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Participant & Contact Information Experience & Capabilities
Bowers, Keith E. '
Project Manager
ICF Incorporated
1850 K Street, NW, Suite 1000
Washington, DC 20006
Ph.: (202) 862-1132
Fax: (202)862-1144
Internet:
Brayton, Gary *
National Director, Environmental
Services
Deloitte & Touche
50 Fremont Street
San Francisco, CA 94105
Ph.: (415) 247-4039
Fax: (415) 247-4717
Internet:
Brown, Douglas M. *
Research Fellow
Logistics Management Institute
2000 Corporate Ridge
McLean, VA 22102
Ph.: (703) 917-7308
Fax: (703)917-7511
Internet: DBROWN («> LMI.ORG
Brown, Victor H., CPA
Professor of Accounting
George Mason University
Dept. of Accounting, Business Legal
Studies
4400 University Drive, MSN ICI,
Robinson B441
Fairfax, VA 22030
Ph.: (703) 993-1763
Fax: (703) 993-1809
Internet:
Perform decision analyses for capital investment projects involving significant
uncertainty. Help quantify the impact of future environmental uncertainties
(environmental events, remedial costs, etc.) using probabilistic modelling and
Monte Carlo stimulation integrated with traditional capital investment analyses.
Decision analysis involving environmental uncertainty. Training in using decision
analysis techniques. Assessing current value of environmental liabilities. Capital
investment analyses. Facility rationalization analyses.
I 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.
Active Participant
Consultants
Page 38
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Burns, Susan ' I develop and implement pollution prevention programs for business/industry.
Senior Project Manager
ERM - West, Inc.
1050 Warfield Avenue
Oakland, CA 94610
Ph.: (510)839-8879
Fax: (510) 946-9968
Internet: S. Burns @ igc.apc.org
Busfield, Warwick R. '
Manager of Pollution Prevention
Services
Aquaterra Environmental Services
Corp.
79 Fifth Avenue, 12th Floor
New York, NY 10003
Ph.: (212) 675-8200
Fax: (212) 242-0368
Internet:
Butner, Scott
Shapiro & Associates, Inc.
1201 3rd Avenue, Suite 1100
Seattle, WA 98104
Ph.: (206) 624-9190
Fax: (206) 624-1901
Internet:
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
Internet:
Collopy, Peter
Director, Technical Services
Applied Health Physics
2986 Industrial Boulevard
Bethel Park, PA 15102
Ph.: (412) 835-9555
Fax: (412) 835-9559
Internet:
Quantifying environmental liabilities (a) by industry, (b) by process, (c) over
time.
Use the information to motivate the implementation of low priority P2 initiatives
requiring capex.
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.
I provide instruction for environmental sciences courses and want to include
economic issues as part of the curriculum.
I have practical experience in the conduct and cost at operations associated with
the implementation of environmental policies and regulations.
Active Participant
Consultants
Directory - Spring 1995
Page 39
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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
Internet:
Crognale, Gabriel G., P.E. '
Environment Management Consultant
P.O. Box 585
Watertown, MA 02272-0585
Ph.: (617) 973-5061
Fax: (617) 736-0906
Internet:
Cummings-Saxton, James
Principal
Industrial Economics
2067 Massachusetts Avenue
Cambridge, MA 02140
Ph.: (617) 354-0074
Fax: (617) 354-0463
Internet:
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.
Curtiss, Don
Partner
Deloitte & Touche
1633 Broadway
New York, NY 10019
Ph.: (212)492-2518
Fax: (212) 489-6944
Internet:
Czarnecki, Chuck '
Procor Tech Inc.
2300 West Big Beaver Road
Troy, MI 48084
Ph.: (313) 816-1050
Fax: (313) 816-1558
Internet:
Has developed software to support financial analysis of environmental
investments. Software commercially available.
Active Participant
Consultants
Page 40
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Datta, Eric K.
Booz Allen & Hamilton, Inc.
101 Park Avenue
New York, NY 10178
Ph.: (212) 697-1900
Fax: (212) 697-2628 Faxl
Internet:
Davis, Stacey
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet:
DeLorey, Shawn A. *
Arthur Andersen & Company
633 West 5th Street, 26th Floor
Los Angeles, CA 90071
Ph.:(213)614-1385
Fax: (213) 614-6512
Internet:
Drabaek, Iver
Business Development Manager
dk-TEKNIK
Gladsaxe Moellevej 15
DK-2860 Soeborg, DENMARK
Ph.: +45 39 69 65 11
Fax: +45 39 69 60 02
Internet:
Drobny, Neil L. '
Program Director
ERM Inc.
450 West Wilson Branch Road
Columbus, OH 43085
Ph.: (614) 433-7900
Fax: (614) 433-0886
Internet:
Edward, David *
Project Manager
CTI Environmental
11001 Bluegrass Parkway, Suite 330
Louisville, KY 40299
Ph.: (502) 266-7655
Fax: (502) 266-7743
Internet:
Developing new systems for Total Cost Assessment to be used by industry.
Environmental and energy consultancy; environmental and energy management
and auditing.
Consulting assignments.
I prepare cost estimates, alternative analyses, and socioeconomic impact studies
for projects ranging from remediation of UST/hazardous sites to Environmental
Site Audits. As project manager, I'm responsible for project implementation and
follow-through to completion.
CTI can provide assistance in cost benefit studies for projects pertaining to
wastewater and water treatment plants, landfills, highway development, etc. CTI
also prepares cost assessments for site investigations and remedial cleanups at
both UST and hazardous waste sites.
Active Participant
Consultants
Directory - Spring 1995
Page 41
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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
Internet:
Espina, Delfa U.'
Infrastructure Planner
Waste & Environmental Management
Consulting Co.
5F Valderrama Building, 107 Esteban
Street
Legaspi Village, Makati
Metro Manila, PHILIPPINES
Ph.: 63-2-813-3303
Fax: 63-2-810-3792
Internet:
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
Internet:
Farfone, Frank J. "
Corporate Consultant to President's
Council on Sustaining Development
Dow Chemical U.S.A.
2030 Dow Center
Midland, MI 48674
Ph.: (517)636-8201
Fax: (517)636-0389
Internet:
Farrow, Scott *
Senior Economist
Dames & Moore
644 Linn Street, Suite 501
Cincinnati, OH 45206
Ph.: (513)651-3440
Fax: (513)651-3452
Internet:
We are developing methods to estimate the true cost of individual industrial
products and processes as a basis for comparing alternative waste management
options.
We do have financial persons and economists in our firm.
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.
Coordinated team that is formulating policy and evaluating environmental cost
accounting.
Integrating economics with compliance services.
Economics, cost allocation, "compliance plus" services.
Active Participant
Consultants
Page 42
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Fiksel, Joseph, Ph.D. *
Vice President
Decision Focus Incorporated
650 Castro Street
Mountain View, CA 94041-2055
Ph.: (415) 691-1950
Fax: (415) 960-3656
Internet:
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
Internet:
Finnell, Janine '
Senior Energy/Environmental Analyst
Meridian Corporation
4300 King Street, Suite 400
Alexandria, VA 22302
Ph.: (703) 998-3230
Fax: (703) 998-0887
Internet:
Contract with EPRI and several major electric utilities to develop and implement
life-cycle cost management methods and supporting software. These methods
enable companies to evaluate capital expenditures, purchases and other decisions
based on a full understanding of their life-cycle impacts, including downstream
costs associated with waste management or other environmental issues. Design
for Environment practice which is focused upon helping companies to achieve
environmental excellence.
We provide management and technical consulting services to both private firms
and government agencies in the area of environmental management. Our
specialty is integration of economic and environmental concerns within a unified
analytical framework to support strategic and operational decision-making.
Much of our work involves the development and delivery of customized decision
tools to support specific decision methods and practices.
Participate in performing waste minimization assessment for clients, which
include cost estimating/accounting as part of decision making process. Also, I
represent the Center for Waste Reduction Technologies (CWRT), an AICHE-
affiliated organization; we have explored cost accounting as a key issue for
justifying waste minimization.
ENSR is a full-service environmental engineering/consulting company, including
services in the waste management/engineering areas and experience in
performing technical/economic waste minimization assessments in many
industrial sectors. CWRT is an organization that represents the chemical
engineering profession in advancing waste reduction/pollution prevention. Its
membership consists of petroleum and chemical companies,
engineering/environmental consultants and research laboratories.
My recent research has examined the relationship between environmental quality
and financial growth and performance of electric utilities. As part of this
analysis, indicators were developed to account for various environmental
activities that utilities were involved such as pollution prevention, participation in
the EPA Green Lights program, demand-side management programs, and/or
whether the utility has been selected as an investment opportunity by "green
investors," to indicate their environmental ranking and to determine whether this
had any beneficial or adverse impact on the overall financial performance of the
utility. Also was the principal analyst in a research effort undertaken for an
electric utility on social cost estimation techniques and their application to utility
least cost planning and capacity bidding system. I am currently involved in a
project to assist a New York State organization in designing a methodology for
taking into account the environmental and other societal externalities associated
with biomass versus fossil fuels, taking into account the complete fuel cycle.
We provide models and expertise on total fuel cycle analysis, environmental
externalities, as well as total quality environmental management techniques.
Active Participant
Consultants
Directory - Spring 1995
Page 43
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Participant & Contact Information Experience & Capabilities
Fischer, Guy "
Neighborhood Environmental
Partnership Coordinator
Bottineau Citizens in Action
Office of Waste Management
100 Third Street, Suite 3
Excelsior, MN 55331
Ph.: (612) 474-6003
Fax: NA
Internet:
Fisher, Nate
President
Foresight, Inc.
8550 Avenida De Las Ondas
La Jolla, CA 92037
Ph.: (619) 491-2774
Fax: (619) 491-2774
Internet:
Forstchen, Fred *
Consultant
The Good Shepherd Group
Rural Route 1, Box 554C
Campbell Hall, NY 10916
Ph.: (914) 496-9032
Fax: NA
Internet:
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
Internet:
Freitas, John E.'
SEM Manager
ERM - Southwest Inc.
16300 Kary Freeway, Suite 300
Houston, TX 77094-1609
Ph.: (713) 579-1999
Fax: (713) 579-8988
Internet:
Studying for future use methodology for environmental accounting.
Working with NJDEP to obtain facility wide permit (multimedia permit) to
eliminate duplications issued by July 1995. Relate costs to single out exact costs.
Assist clients to develop and implement activities based on cost accounting
concepts and systems in manufacturing trades. Perform benchmarking and life
cycle analysis studies for a variety of clients.
Benchmarking, life cycle analysis, management assessments, risk assessments,
organizational studies.
Active Participant
Consultants
Page 44
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Friend, Gil '
President
Gil Friend & Associates
2118 7th Street
Berkeley, CA 94710
Ph.: (510) 548-7904
Fax: (510) 849-2341
Internet:
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
Internet:
Ganzi, John T. '
Principal
Environment Management Services
42 W. 89th Street
New York, NY 10024
Ph.: (212) 783-6926
Fax: (212) 783-4344
Internet:
Garnett, Myrvin L. '
Chairman
Center for the Urban Environment
836 Cleveland Street
Brooklyn, NY 11208-4802
Ph.: (718) 649-1974
Fax: (718) 826-3463
Internet:
Gauntlett, Suwanna
President
The Gauntlett Group
5900 Hollis Street, Suite G
Emeryville, CA 94608
Ph.: (510) 658-9013
Fax: (510) 658-3834
Internet:
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.
Through community education, I would like to actively develop, advocate and
research accounting or capital budgeting for the community, especially minority
communities.
Community education to minority neighborhoods.
We are currently developing environmental costing methodologies, including
total cost accounting, life-cycle analysis, and decision support systems for a large
manufacturing facilities and utilities.
The Gauntlett Group provides environmental management and engineering
services to industry for instituting pollution prevention and performance
improvement programs.
Active Participant
Consultants
Directory - Spring 1995
Page 45
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Participant & Contact Information Experience & Capabilities
Gerale, John J. *
Director of Regional Sales
International Technology Corporation
165 Fieldcrest Avenue
Edison, NY 08837-3638
Ph.: (908) 225-2000
Fax: (908) 225-1691
Internet:
(1) Provide environmental engineering/science consulting services to industry.
(2) Teach micro/macro/environmental and natural resource economics.
Girton, Phil *
111 West Street
Winooski, VT 05404
Ph.: (802) 655-0815
Fax:
Internet:
I develop corporate reporting strategies that provide information to stakeholders
and offer a tool to help managers make better decisions.
Developed an Environmental Balance Sheet to account for a business impact on
the planet.
Giuntini, Ron *
Vice President/Principal
CATTAN Services Group
P.O. Box 47
Lewisburg, PA 17837
Ph.: (717) 523-9522
Fax: (717) 523-9509
Internet:
Co-chair of Project Renewal, which deals with the integration of managerial
accounting, operations and regulatory compliance. Project renewal is at a pilot
implementation stage.
Managerial Cost Accounting transactional processing which is required for the
effective integration or regulatory compliance into the day-to-day operational
process.
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
Internet:
Grant, Albert A.
Consulting Engineer
9036 Willow Valley Drive
Potomac, MD 20854
Ph.: (301) 340-8082
Fax: (301) 340-8431
Internet:
Green, Bill '
President
Ecolink
1481 Rock Mountain Boulevard
Stone Mountain, GA 30083
Ph.: (404) 621-8240
Fax: (404) 621-8245
Internet:
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.
Active Participant
Consultants
Page 46
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Greer, Barbara M. ' I am researching environmental cost accounting methods for a corporate client.
Consultant
C-16 Carver Place I would be willing to share the results of my research with others.
Lawrenceville, NJ 08648
Ph.: (609) 896-3443
Fax: (609) 896-3443
Internet:
Hamner, Burton, MBA, MMA
Pollution Prevention Manager
Shapiro & Associates, Inc.
1201 3rd Avenue, Suite 1100
Seattle, WA 98104
Ph.: (206) 624-9190
Fax: (206) 624-1901
Internet:
Hansen, George '
Manager
Arthur Andersen & Company
711 Louisiana
Houston, TX 77401
Ph.: (713)237-5011
Fax: (713) 237-2786
Internet:
Hargis, Mark '
Partner, Environmental Services
Arthur Andersen & Company
33 West Monroe Street
Chicago, IL 60603-5385
Ph.: (312) 507-8448
Fax: (312) 507-1034
Internet:
Hassrick, Locke
Consultant
Logistics Management Institute
6400 Goldsboro Road
Bethesda, MD 20817
Ph.: (301) 320-7425
Fax: (301) 229-2373
Internet:
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
Directory - Spring 1995
Page 47
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Participant & Contact Information Experience & Capabilities
Hausknecht, Brian J.
Environmental Engineer
CH2M Hill
P.O. Box 15960
2510 Red Hill Avenue
Santa Ana, CA 92705-0960
Ph.: (714) 250-5522
Fax: (714)250-5508
Internet:
Helbin, Thomas J. '
Vice President
RQAW
4755 Kingsway Drive
Suite 400
Indianapolis, IN 46205
Ph.: (317) 255-6060
Fax: (317) 255-8354
Internet:
Henn, Carl'
Senior Vice President, Business
Development Financial Planning
Concord Energy Incorporated
75 Claremont Road
Bernardsville, NJ 07924-2296
Ph.: (908) 766-1020
Fax: (908) 766-7523
Internet:
Henry, Mark S. '
Professor
Clemson University
Barre 221
Clemson, SC 29634-0355
Ph.: (803) 656-3374
Fax: (803) 656-5776
Internet:
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.
Active Participant
Page 48
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Hillenbrand, Eric '
Principal
A.T. Kearney Inc.
1200 Bane One Center
600 Superior Avenue East
Cleveland, OH 44114
Ph.: (216) 241-6880
Fax: (216) 781-4078
Internet:
Holmes, Douglas B. * My involvement is limited to advising clients of the value of using environmental
President cost and capital budgeting methods.
Minergy Associates, Inc.
John Wilson Lane #4
Lexington, MA 02173-6033
Ph.: (617) 861-0201
Fax: (617) SAME
Internet:
Horn, Debbie *
Environmental Engineer
IBM Corporation
5931 Summit Lane, N.E.
Rochester, MN 55906
Ph.: (507) 281-1072
Fax:
Internet:
Ilaria, James ' Curriculum development for MBA program at Columbia Business School.
President, MBAs for Greener Business
Columbia Business School NPV analysis teaching. Activity based costing techniques.
414 West 120th Street, Apartment
#609
New York, NY 10027
Ph.: (212) 866-8363
Fax: (212) 666-8273
Internet:
Jennings, Bruce, FCA ' I coordinate our environmental services practice in Toronto.
Partner
Deloitte & Touche
181 Bay Street, #1400
Toronto Ontario, CANADA MSJ-2V1
Ph.: (416) 601-6260
Fax: (416) 601-6151
Internet:
Active Participant Consultants
Directory - Spring 1995 Page 49
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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
Internet:
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
Internet:
Jones, Rebekah
Librarian
Rizzo Associates
235 West Central Street
Natick, MA 01760
Ph.: (508)651-3401
Fax: (508)651-1189
Internet:
Jordan, Christine M. '
Research Assistant
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 578-2716
Fax: (703)845-2211
Internet: CJORDAN@IDA.ORG
Kabjian, Mike
Environmental Perf. Improvement
Roy F. Weston, Inc.
1 Weston Way, Bldg. 9IN
West Chester, PA 19380-1499
Ph.: (215) 430-3170
Fax: (215) 430-7455
Internet:
Kennedy, Mitchell L. '
Technical Specialist, Pollution
Prevention
GZA GeoEnvironmental, Inc.
27 Naek Road
Vernon, CT 06066
Ph.: (203) 875-7655
Fax: (203) 872-2416
Internet:
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 researching tools and methodologies for estimating environmental costs
associated with Department of Defense activities.
My organization is a federally funded research and development center which
provides analytical assistance to the Department of Defense and on a selective
basis to other federal agencies.
I am developing and delivering training and programs on total cost assessment
for industrial and financial clients. I have developed several tools to facilitate
this process and expedite the integration of pollution prevention thinking into
management practices.
GZA GeoEnvironmental can provide a full range of environmental as well as
management services. These include standard pollution prevention services as
well as design and development of industrial eco-systems, urban redevelopment
using integrative thinking, and community education on sustainable development
We are committed to educating our local financial institutions on the importance
of pursuing prevention in the development/redevelopment of industrial facilities,
and how assessing all costs plays an integral part in showing the environmental
benefits of pollution prevention.
Active Participant
Consultants
Page 50
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
King, Alfred M., CMA ' I am on IMA's MAP committee, dealing with corporate accounting and
Senior Vice President reporting issues. We also as a firm value property, and the impact of
Valuation Research Corporation environmental hazards on value.
3 Independent Way
Princeton, NJ 08540
Ph.: (609) 452-0900
Fax: (609) 452-7651
Internet:
Knowles, Faye
Research Analyst
SRI International, Worldwide
Environmental Practice
Environmental & Technology
Management Program
333 Ravenswood Avenue
Menlo Park, CA 94025
Ph.: (415) 859-3356
Fax: (415) 859-3437
Internet:
Kolluru, Rao V., Ph.D.
Director-EHS (and Adjunct Professor)
CH2M Hill Risk assessment and decision making and many other resource stewardship
99 Cherry Hill Road services. I am editing a book on the subject; I also teach the recently published:
Parsippany, NJ 07054 Environmental Strategies Handbook (McGraw Hill, 1993).
Ph.: (201) 316-9300
Fax: (201) 334-5847
Internet:
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
Internet:
Krefting, Robert Am interested in accounting methods in order to advise decision makers.
Contracts Specialist
Environmental Science and Engineering Environmental consulting and engineering.
Inc.
P.O. Box 1703
Gainesville, FL 32602-1703
Ph.: (904) 333-7613
Fax: (904) 333-6625
Internet:
Active Participant Consultants
Directory - Spring 1995 ~~~ Page 51
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Participant & Contact Information Experience & Capabilities
Larcombe, Fred
Director of Internal Audit & Taxation
C^ambrex
377 Route 17, South
Suite 500
Hasbrook Heights, NJ 07604
Ph.: (201) 462-5970
Fax: (201) 462-0949
Internet:
Lent, Tony '
1629 Stuart Street
Berkeley, CA 94703
Ph.: (510) 549-9008
Fax:
Internet:
Linne, Steven '
ABB Environmental Services, Inc.
110 Free Street
Portland, ME 04101
Ph.: (207) 775-5401
Fax: (207) 828-1260
Internet:
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
Internet:
Loving, Kathy D.
Senior Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-5438
Fax: (617) 498-7019
Internet:
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
Page 52
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Mahon, Pat
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-6153
Fax: (617) 498-7019
Internet:
May, Michelle '
Environmental Engineer
PRC Environmental Management, Inc.
1099 Eighteenth Street, Suite 1960
Denver, CO 80202
Ph.: (303)295-1101
Fax: (303) 295-2818
Internet:
McCarron, James M. '
Director
TNT Environmental Systems
2121 W. University Drive, Suite 123
Tempe, AZ 85281
Ph.: (602) 966-9891
Fax: (602) 968-9469
Internet:
McDougall, Barry D. '
Partner
Deloitte & Touche
1000-90 Sparks Street
Ottawa, Ontario, CANADA KIP 5T8
Ph.: (613) 236-2442
Fax: (613) 236-2195
Internet:
We have developed and organized the cost per unit in an electronic component
manufacturer for environmental compliance. We have also generated Return-
on-Investment analyses for a number of environmental products. Cost of
Environmental Ownership (similar to 000) is in development.
Return-on-Investment analysis for environmental compliance capital costs. This
includes marketing some of the by-products of hazardous waste treatment. Cost
per unit for environmental compliance documentation.
Arizona Department of Environmental Quality (DEQ) Grant for recycling dry
film stripper used in making printed circuit boards. Estimated dollar volume of
stripper in excess of $48 million per year in the U.S. Goal is to eliminate this
material as waste stream and recycle. TNT Technology is the project leader with
participation with Hughes Aircraft Co., Nelco, and ESH as contributors. Time
frame is to complete program in 1994.
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
Directory - Spring 1995
Page 53
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Participant & Contact Information Experience & Capabilities
McManus, Timothy C. *
Senior Principal
Project Management Associates, Inc.
268 Summer Street
Boston, MA 02210
Ph.: (617) 695-0103
Fax: (617) 695-0122
Internet:
Project management, contracts development/administration, cost control, claims
and disputes analysis, and resolution.
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
Internet:
Miller, Lissa *
Engineer/Project Manager
ABB Environmental Services, Inc.
2120 Washington Boulevard, Suite 300
Arlington, VA 22204
Ph.: (703) 769-8163
Fax: (703) 769-8182
Internet:
Mitamura, David C. '
Project Manager
Law Companies Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet:
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
Internet:
For STRA I advise government agencies on policy issues including the
development of programs to promote pollution prevention in small and medium-
sized businesses.
I am also Secretary of American Society of Mechanical Engineers, Committee on
Technical Economics. As part of the ASME committee, I work to encourage
the cooperation of engineers and economists in determining environmental costs.
I am working on a pollution prevention project for the Navy. I have technical
responsibility for formulating waste minimization recommendations which must
include economic and technical analysis. The base does not have accounting
mechanisms to track environmental costs nor do they (seem to) make rational
capital budgeting decisions.
ABB can provide general auditing and compliance services to commercial and
government clients (as well as remedial services).
Assisting the Global Environmental Management Initiative (GEMI) to develop
an environmental cost primer.
Evaluate and assist clients (industry) in improving environmental accounting and
budgeting practices as part of developing and improving clients environmental
management program and systems.
Environmental management consulting services including: environmental and
SEC disclosure compliance auditing, integration of environmental management
into daily business practice, application of Total Quality Management Principles
to environmental management, environmental policy development and strategic
planning.
Active Participant
Consultants
Page 54
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Miiller, Kaspar ' • Head of Working Group for the project of the Business Council for
Ellipson Ltd. Sustainable Development "Mobilizing the Financial Markets to Provide
Leonhardsgraben 52 Eco-efficiency
4051 Basle
SWITZERLAND • Co-author of Environmental Reporting, the financial analysts view
Ph.: 0041 61 261 93 20 (EFFAS) to be published in September 94.
Fax: 0041 61 261 93 13
Internet: • Different projects for clients (eco-management, eco-controlling, eco-
reporting and so on).
• Large experience in accounting and reporting, financial markets
combined with experience in eco-management.
• Member of Accounting Standards in Switzerland, Co-Chairman of
Commission on Accounting of European financial analysts.
• Ellipson is specialized in introducing decision based management tools
for companies (clients whole Europe and partly U.S.).
I'm in very close contact to Stefan Schalleggo who gave me this form.
Nelson, Gretchen Marie * Prepare project justifications and proposals for our firm. Work with client's
Manager Safety, Environmental and Chemical Engineers, Managers, Planners to develop
Engineered Fire Systems, Inc. justifications for projects they wish to implement.
1158 Industry Drive
Seattle, WA 98188 Special Hazards, Fire Protection/Life Safety: Consultants, Engineers, Design,
Ph.: (206) 575-3637 Installation, Distribution.
Fax: (206)575-3631
Internet:
Northeim, Coleen M.
Manager
Research Triangle Institute
3040 Cornwallis Road
RTF, NC 27709
Ph.: (919) 541-5816
Fax: (919) 541-5155
Internet:
Olha, Jennifer
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet: jolha @ cap.gwu.edu
Active Participant Consultants
Directory - Spring 1995 Page 55
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Participant & Contact Information Experience & Capabilities
Palmer, Kevin J.M.
Chemist
Science Applications International
Corporation (SA1C)
7600-A Leesburg Pike
Falls Church, VA 22042
Ph.: (703) 821-4630
Fax: (703) 821-4784
Internet:
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
Internet:
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.
Perkins, Sam '
President
GreenTech Consulting
6 Houston Street
West Roxbury, MA 02132
Ph.: (617) 323-0763
Fax:
Internet:
I develop curriculum materials for training regulatory staff and business
operations personnel in pollution prevention project financial assessment. I
conduct training in P2 accounting and capital budget methods.
I can provide training in the field of pollution prevention capital budgeting.
Perry, John D. '
President
The PXR Group, Inc.
10 King Hill Road
Sharon, CT 06069
Ph.: (203) 364-1158
Fax: (203) 364-5196
Internet:
Peter, James *
Professor
Ashridge Management Research Group
Ashridge Management College
Beakhamsted, Herts HP4 INS
UNITED KINGDOM
Ph.: 01044442841173
Fax: 01042442841181
Internet:
Active Participant
Consultants
Page 56
Directory - Spring 1995
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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
Internet:
Piasecki, Bruce '
President
AHC Group
1223 Peoples Avenue
Troy, NY 12080
Ph.: (518) 276-6565
Fax: (518)276-8661
Internet:
Poirson, James *
Project Director - Pollution Prevention
Seventh Generation
25 Lake Avenue
Elyria, OH 44035
Ph.: (216) 322-4187
Fax: (216) 322-1785
Internet:
Pojasek, Bob '
Vice President
GEI Consultants, Inc.
Environmental Programs
1021 Main Street
Winchester, MA 01890
Ph.: (617) 721-4097
Fax: (617) 721-4073
Internet:
Purcell, Arthur H.
Director
Environmental Management Services
1745 Selby Avenue, No. 11
Los Angeles, CA 90024
Ph.: (310) 475-1684
Fax: (310) 441-9170
Internet:
Putnam, David L. *
Principal
Environmental Quality Systems
352 Botsford Street
New Market, Ontario, CANADA
Ph.; (905) 853-0362
Fax: (905) 836-9488
Internet:
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).
past President of the American Institute for Pollution Prevention.
I am
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
Directory - Spring 1995
Page 57
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Participant & Contact Information Experience & Capabilities
Reddy, P. Ramann *
Research Associate
Tata Energy Research Institute
India Habitat Centre, Lodi Road
New Delhi-110003, INDIA
Ph.: +91-11-469-9427
Fax: +91-11-462-1770
Internet:
Reimers, Richard F. '
Owner/President
Environmental Intelligence
21046 Champlain
Lake Forest, CA 92630
Ph.: (714) 830-7158
Fax: (714) 855-0213
Internet:
Rej, Henry F. *
Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140
Ph.: (617) 498-6187
Fax: (617) 498-7019
Internet:
I prepare incremental cost analysis of various clean coal technologies for abating
CO2 emissions.
Information dissemination through news letters, seminars, meeting, etc.
I have developed purchase versus lease spreadsheets to evaluate income and
cash flows and to determine net present value of capital investments. For
project management, I have developed budget cost accounting systems to track
project costs and profits.
Environmental Intelligence is a market research firm in the environmental
industry. I conduct market surveys from potential customers to evaluate
customer buying patterns, competitive analysis, product/service distribution
networks and market demand. The firm collects and analyzes "real-time" market
data so that companies developing a new product or service can formulate a
marketing strategy.
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.
Rhodes, Todd
Consultant
Arthur D. Little, Inc.
Acorn Park, 15F/215
Cambridge, MA 02140
Ph.: (617) 498-6188
Fax: (617) 498-7019
Internet:
Ripepi, Amy A. *
Partner
Arthur Andersen & Company
69 West Washington
Chicago, IL 60602
Ph.: (312) 507-7258
Fax: (312) 507-1939
Internet:
I am researching current accounting practices for capturing and tracking
environmental costs (compliance and remediation in particular). 1 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.
Active Participant
Consultants
Page 58
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Roberts, Don V.
Vice President
CH2M Hill
P.O. Box 22508
Denver, CO 80222
Ph.: (303) 771-0900
Fax: (303)220-5106
Internet:
Rock, Clifford L. '
Director of Marketing
The Navix Corporation
200 Harris Road
Greenup, KY41144
Ph.: (606) 836-7600
Fax: (606) 836-3730
Internet:
Rolander, Steven "
Environmental Engineer
SAIC
7600-A Leesburg Pike
Falls Church, VA 22043
Ph.: (703) 734-4319
Fax: (703) 821-4775
Internet:
Rubel, Fred
Manager, Special Projects
Environmental Consulting, Inc.
17 Glen Hook Road
Hillsdale, NJ 07642-1006
Ph.: (201) 664-5756
Fax: (201) 664-5755
Internet:
Rubin, Leonard G. *
Editor-in-Chief
United Nations (CCC/UN) -
Communications Coordinating
Committee
220 Central Park South
New York, NY 10019
Ph.: (212) 246-7256
Fax: (212) 582-0223
Internet:
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
Internet:
We are developing an enterprise information system for the management of
environmental, health and safety businesses. Our system allows for materials
accounting with the ability to cost the processes.
We can provide an integrated-media environmental information system that will
enable large companies to track their material releases across media and assess
cost components to the waste materials.
Researching areas in which total assessment can be used to evaluate pollution
prevention
Assist corporations in implementing improved environmental management
systems, to include pollution prevention/environmental accounting.
Environmental compliance auditing.
I interface on all environmental issues, national and international.
Provide liaison with United Nations.
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.
Active Participant
Consultants
Directory - Spring 1995
Page 59
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Participant & Contact Information Experience & Capabilities
Ryberg, Betty A. *
Environmental Design Program
Manager
Pitney Bowes Inc.
MS 63-35
One Elmcroft Road
Fairfield, CT 06430
Ph.: (203)351-7821
Fax: (203) 351-7597
Internet:
Santhanam, CJ.
Principal
Santhanam Associates
260 East Street
Lexington, MA 02173
Ph.: (617) 861-0120
Fax: (617) 861-8941
Internet:
Savitz, Andrew W. '
Director, Environmental Advisory
Services
Coopers & Lybrand
One International Place
Boston, MA 02109
Ph.: (617) 478-5095
Fax: (617) 345-0398
Internet:
Sawhney, Rupy '
Assistant Professor
University of Tennessee
153 Alumni Memorial Building
Knoxville, TN 37996-1506
Ph.: (615) 974-3333
Fax: (615) 974-0588
Internet:
SAWHNEY@UTKVX.UTK.EDU
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
Internet:
I facilitate design teams to consider environmentally preferable design
alternatives. And without a method for life cycle costing the design teams have
little justification for taking certain approaches which increase direct costs.
Publications which describe our best practices. Participation in external
organizations to share successes and failures.
I 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.
I am developing new cost methodology to evaluate environmental projects
utilizing tools such as activity-based costing, simulation, and others.
Academic: 1) short courses, 2) full scoped courses, 3) research, 4) technical
assistance.
Development of new costing methodology.
Implementation of methodology at several industrial organizations that has
complied with environmentally friendly processes.
Active Participant
Consultants
Page 60
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Scheibner, Alan R., B.Sc., P.Ag.
President and General Manager
WCI International Inc.
Environmental Protection Services
1100, 550 - Sixth Avenue S. W.
Calgary, Alberta, CANADA T2P OS2
Ph.: (403) 266-3286
Fax: (403) 262-3430
Internet:
Schnitzer, James
Manager, Engineering
Blasland, Bouck & Lee
8 South River Road
Cranbury, NJ
Ph.: (609) 860-0590
Fax: (609) 860-8007
Internet:
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
Internet:
Selman, Jay *
President
Pinpoint Technologies
128 East Katella Avenue
Suite 1
Orange, CA 92667
Ph.: (714) 639-6717
Fax: (714) 639-4438
Internet:
Develop cost estimates for environmental investigation and remediation projects.
Develop industrial waste prevention programs for industry, including total cost
accounting audits of wasted raw materials.
Industrial waste prevention engineering services, waste prevention/source
reduction and tracking software, and waste prevention training services.
Has developed software to support financial analysis of environmental
investments. Software commercially available.
Shangraw, R. F., Ph.D. '
CEO
Project Performance Corporation
46030 Manekin Plaza, Suite 180
Sterling, VA 20166
Ph.: (703) 406-8971
Fax: (703) 406-8972
Internet:
Active Participant
Consultants
Directory - Spring 1995
Page 61
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Participant & Contact Information Experience & Capabilities
Smith, Dave *
KPMG Peat Marwick
200 Crescent Court, Suite 300
Dallas, TX 75201
Ph.: (214) 754-2213
Fax: (214) 754-2206
Internet:
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
Internet:
Snowden-Swan, Lesley J.
Engineer
Battelle - Pacific Northwest Lab
P.O. Box 999, P8-38
Richland, WA 99352
Ph.: (509) 376-2370
Fax: (509) 372-0682
Internet:
Stanczyk, Thomas P. '
RECRA Environmental, Inc.
10 Hazelwood Drive, Suite 106
Amnerst, NY 14228-2298
Ph.: (716) 691-2600
Fax: (716) 691-3011
Internet:
Steger, Wilbur A., Ph.D. *
President
CONSAD Research Corporation
121 North Highland Avenue
Pittsburgh, PA 15206
Ph.: (412) 363-5500
Fax: (412) 363-5509
Internet:
Steinmiller, Eric *
Project Engineer
Environmental Resources Management,
Inc.
2666 Riva Road, Suite 200
Annapolis, MD 21401
Ph.: (410) 266-0006
Fax: (410) 266-8912
Internet:
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.
My colleagues and I are reviewing and improving methods for utilizing
environmental cost (accounting) data in life cycle analyses reflecting EH&S costs,
and for aggregating micro (individual firm) data to industry (national and
subnational) levels.
Designing and implementing economic, environmental, waste reduction, and
energy efficiency measures for assessing performance and policy/regulatory
effectiveness.
I prepare worksheets and guidance documents on pollution prevention for
facility personnel. In these worksheets and documents there are areas for cost/
project viability comparisons and assessments and capital project budgeting and
evaluation. Additionally, we would like to better associate costs to specific
product lines and/or areas.
Business is in infancy but we seriously hope we can provide helpful documents to
others in the near turn.
Active Participant
Consultants
Page 62
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
Stewart, John E., CPA '
Partner
Arthur Andersen & Company
69 West Washington Street
Chicago, IL 60602
Ph.: (312) 507-2335
Fax: (312) 507-2548
Internet:
Stewart, Stephanie R. '
Consultant
1143 Garden Street, #2
Hoboken, NJ 07031
Ph.: (201) 792-7470
Fax: (201) 792-7470
Internet:
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
Internet:
Surma, John *
Partner
Price Waterhouse
600 Grant Street
Suite 4500
Pittsburgh, PA 15219
Ph.: (412) 355-7708
Fax: (412) 391-0609
Internet:
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.
I have conducted research on environmental performance measurement as
practiced by multinational corporations.
Active Participant
Consultants
Directory - Spring 1995
Page 63
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Participant & Contact Information Experience & Capabilities
Tenter, 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
Internet:
Thomas, Patricia *
Management Consultant
ERM - West Inc.
1777 Botelho Drive, Suite 260
Walnut Creek, CA 94596
Ph.: (510) 946-0455, ext. 233
Fax: (510) 946-9968
Internet:
Trott, Edward W., CPA
Partner
KPMG Peat Marwick
599 Lexington Avenue
New York, NY 10022
Ph.: (212) 909-5622
Fax: (212) 909-5699
Internet:
Tusa, Wau me *
President
Environmental Risk and Cost Control,
Inc.
309 East 90th Street
New York, NY 10128
Ph.: (212) 369-5400
Fax: (212) 722-7381
Internet:
van Veldhuizen, Arian *
Erasmus University Rotterdam
Jaffa 58B; 3061 JK Rotterdam
NETHERLANDS
Ph.:011-31-10-4531231
Fax:
Internet:
I assist clients in evaluating their environmental management systems and
developing improvement initiatives, which are prioritized by cost, benefit and
risk.
ERM is a full-service organization, providing both technical and management
consulting on environmental issues.
Environmental Risk and Cost Control, Inc. assists clients in developing
comprehensive environmental risk management programs and in implementing
specific environmental projects including the development and implementation of
environmentally cognizant financial management system.
Environmental Risk and Cost Control, Inc. assists clients in identifying and
evaluating potential environmental liabilities and in designing and implementing
environmental programs designed to minimize these potential environmental
liabilities. Mr. Tusa, the President of Environmental Risk and Cost Control, Inc.
has over 20 years of environmental consulting experience in the management of
potential environmental liabilities relating to air, water, wastewater, solid waste,
hazardous waste, etc.
I am performing four case studies to show the financial impact of waterbased
cleaning. Furthermore I am involved in developing pollution prevention based
policies.
Financial analysis of the effects of pollution prevention; environmental impact
assessment; and development of environmental policy based on pollution
prevention.
Currently, I work on a total cost assessment project. The goal of this project is
to demonstrate the benefits of switching to waterbased cleaning instead of
chlorinated cleaning. I perform this project for the Toxics Use Reduction
Institute at the University of Massachusetts. The final report is due on
September 30, 1994.
Active Participant
Consultants
Page 64
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Van Epps, Ronald E. '
Arthur Andersen & Company
33 West Monroe Street
Chicago, IL 60603-5385
Ph.: (312) 507-8448
Fax: (312) 507-1034
Internet:
Vera, George A., C.P.A. '
Partner
Arthur Andersen & Company
333 West San Carlos Street
San Jose, CA95110
Ph.: (408) 977-3525
Fax: (408) 977-3547
Internet:
Vogel, David '
Consultant
2306 Woods Road
Wilmington, DE 19808
Ph.: (302) 633-0386-H
Fax: NA
Internet:
von der Schulenburg, Niki '
Consultant
Arthur D. Little, Inc.
Acorn Park
Cambridge, MA 02140-2390
Ph.: (617) 498-6266
Fax: (617) 498-7019
Internet:
Warren, John L. *
Senior Program Director
Battelle - Pacific Northwest Lab
Pacific Northwest Labs
P.O. Box 999, K8-12
Richland, WA 99352
Ph.: (509) 372-4759
Fax: (509) 372-4376
Internet:
I am a consultant who advises companies on how to properly categorize and
accumulate environmental costs so as to obtain a more complete picture of true
costs including environmental.
Activity based costing analysis; consulting on accounting systems; consulting on
generally accepted accounting principles as related to environmental accounting
and disclosure.
I am helping companies identify and capture the costs of environmental
management, and to use this information to measure performance.
I am developing a PC based tool for integrating life cycle environmental analysis
and life cycle cost analysts into a strategic business management tool.
Life cycle cost and environmental analysis strategic environmental management.
Active Participant
Consultants
Directory - Spring 1995
Page 65
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Participant & Contact Information Experience & Capabilities
Watz, Jill
6075 Colton Boulevard
Oakland, CA 94611
Ph.: (510) 339-9473
Fax: (510)294-4811
Internet:
Weaver, Jack
Vice President
Roy F. Weston, Inc.
One Weston Way, Inc.
West Chester, PA 19380
Ph.: (215) 244-3657
Fax: (215) 430-7455
Internet:
Webb, Marie A.
Staff Engineer
Radian Corporation
300 North Sepulveda Blvd.
Room 100
El Sugundo, CA 90245
Ph.: (310) 640-0045
Fax: (310) 640-8940
Internet:
Welch, Joe L, Ph.D.
President
SYNDICS Research
4566 Mill Run Road
Dallas, TX 75244
Ph.: (214) 385-0066
Fax: (214) 385-0708
Internet:
Wells, Richard *
Vice President
ABT Associates
55 Wheeler Street
Cambridge, MA 02138
Ph.: (617) 349-2773
Fax: (617) 349-2660
Internet:
Developing managerial accounting methods to integrate environment in
corporate operations.
Integration of environmental performance measurement and environmental
managerial accounting.
* Active Participant
Consultants
Page 66
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
White, Allen '
Director, Risk Analysis Group
Tellus Institute
11 Arlington Street
Boston, MA 02116-3411
Ph.: (617) 266-5400
Fax: (617) 266-8303
Internet:
White, Thomas M. *
Managing Partner
Arthur Andersen & Company
911 Main Street
1500 Commerce Tower
Kansas City, MO 64105
Ph.: (816) 292-7555
Fax: (816) 292-7795
Internet:
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
Internet:
Willis, Alan *
Alan Willis & Associates
1889 Truscott Drive
Missisauga, Ontario, CANADA L5J
2A1
Ph.: (905) 855-8529 (O)
Fax: (905) 855-8529
Internet:
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.
We help companies quantify their environmental costs, measure performance of
their key environmental activities and develop productivity and efficiency
recommendations for implementation. We also can assign the environmental
costs to business units, facilities, processes and products for analysis and decision
making purposes.
Our methodologies and tools include: Vital Signs performance measurement
methodology, Global Best Practice Data Base, Operational Consulting Re-
engineering methodologies and change management methodologies. Our
Environmental Services Division team is comprised of individuals with
environmental, financial and operational consulting experience.
I am researching the need for new, more relevant cost and performance
indicators for investment decision-making and external environmental
performance reporting. Also involved in education for accountants regarding
environmental issues.
Chartered Accountant, assisting Canadian Institute of Chartered Accountants in
environmental accounting and reporting research studies, and other research and
policy institutions in similar fields. (Also associated Ernst & Young (Canada)
Environmental Practice.)
Active Participant
Consultants
Directory - Spring 1995
Page 67
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Participant & Contact Information Experience & Capabilities
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
Internet:
Wittman, Marlene *
Financial Analyst
Manufacturers Resource and Financial,
Inc.
146 Harvard Street
Newton, MA 02160
Ph.: (617) 332-7878
Fax: (617) 332-7878
Internet:
Yarosh, Borys '
Wainman & Kydd
70 Richmond Street East
Suite 400
Toronto, Ontario, CANADA M5C 1N8
Ph.: (416) 363-2075
Fax: (416) 367-2653
Internet:
Yuen, Marion *
268 Berkeley Place
Brooklyn, NY 11217
Ph.: (718) 230-4798
Fax:
Internet:
Zetlen, Bryan
President
Seattle Scientific Corporation
2606 NW 91st Street
Seattle, WA 98117-2728
Ph.: (206) 789-2300
Fax: (206) SAME
Internet:
Consulting on organizational changes that impact on corporate culture, policies
and structures: research on attitudes and corporate culture; facilitation of focus
and strategy groups; and advice on communication of decision and initiatives.
Familiarity with environment of accounting profession.
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.
Zuber, George R.'
Partner
Deloitte & Touche
1633 Broadway
New York, NY 10019
Ph.: (212) 492^825
Fax: (212) 489-6944
Internet:
Active Participant
Consultants
Page 68
Directory - Spring 1995
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PARTICIPANTS INVOLVED AS ENVIRONMENTALISTS
Participant & Contact Information
Barbieri, Carlo G. '
Director
Grupo Analisis Energetico
ADA Pellegrini 250
2000 Rosario, ARGENTINA
Ph.: 041 49234
Fax: 41-249515
Internet:
Dorfman, Mark
INFORM
281 Park Avenue South
New York, NY 10016
Ph.: (212) 689-4040
Fax: (212) 447-0689
Internet:
Experience & Capabilities
Frankel, Carl
Executive Editor
Green Market Alert
345 Wood Creek Road
Bethlehem, CT 06751
Ph.: (203) 266-7209
Fax: (203) 266-5049
Internet:
Garnett, Myrvin L. '
Chairman
Center for the Urban Environment
836 Cleveland Street
Brooklyn, NY 11208-4802
Ph.: (718) 649-1974
Fax: (718) 826-3463
Internet:
Girton, Phil *
111 West Street
Winooski, VT 05404
Ph.: (802) 655-0815
Fax:
Internet:
Through community education, I would like to actively develop, advocate and
research accounting or capital budgeting for the community, especially minority
communities.
Community education to minority neighborhoods.
I develop corporate reporting strategies that provide information to stakeholders
and offer a tool to help managers make better decisions.
Developed an Environmental Balance Sheet to account for a business impact on
the planet.
Active Participant
Environmentalists
Directory - Spring 1995
Page 69
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Participant & Contact Information Experience & Capabilities
Hotz, Lorraine * I developed an environmental costing study on material recovery facilities.
Graduate Student
Yale University
123 York Street, Suite 21J
New Haven, CT06511
Ph.: (203) 782-1030
Fax: NA
Internet:
Tweedale, Tony We perform solid waste audits for small businesses so I like to keep up-to-date
President on financial incentive/disincentives to waste reduction, industrial hazardous waste.
Recycle Missoula, Inc.
224 E. Pine #2
Missoula, MT 59802-4541
Ph.: (406) 542-1708
Fax:
Internet:
Active Participant Environmentalists
Page 70 Directory - Spring 1995
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PARTICIPANTS INVOLVED IN COUNTY/LOCAL GOVERNMENT
Participant & Contact Information
Bobletz, Elaine '
Environmental Scientist
Nixon, Hargrave, Devans & Doyle
P.O. Box 1051 Clinton Square
Rochester, NY 14603
Ph.: (716) 263-1596
Fax: (716) 263-1600
Internet:
Lo, Philip, P.E., QEP
Senior Engineer, Industrial Waste
Section
Sanitation Districts of Los Angeles
County
P.O. Box 4998
Whittier, CA 90607-4998
Ph.: (310)699-7411
Fax: (310) 692-5103
Internet:
Experience & Capabilities
I assist industry incorporate full cost accounting. In addition, I am involved with
the local government and want to teach them the value of full cost accounting.
I work with regulated industry, especially through our industry advisory council,
to promote environmental cost accounting and capital budgeting.
Can facilitate the testing of new environmental cost accounting tools at regulated
industries.
Niver, Mark S. '
Training Resources Manager
City of San Jose
700 Los Esteros Road
San Jose, CA95134
Ph.: (408) 945-5300
Fax: (408) 945-5497
Internet:
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
Internet:
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
Internet:
I provide support, research, and training services in the environmental
accounting, budgeting, and financial disciplines.
Existing practices and policies.
1 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 1995
Page 71
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Participant & Contact Information Experience & Capabilities
Wiechert, Robert
Santa Clara County Hazardous
Materials
P.O. Box 28070
San Jose, CA 95159
Ph.: (408) 299-6930
Fax: (408) 280-6479
Internet:
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
Internet:
* Active Participant Government County/Local
Page 72 ~~Directory -Spring 1995
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PARTICIPANTS INVOLVED IN STATE GOVERNMENT
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
Internet:
Baggot, Robert A.
Business Liaison
Wisconsin Department of Natural
Resources
Office of Pollution Prevention
P.O. Box 7921
Madison, WI 53707-7921
Ph.: (608) 264-8951
Fax: (60e 7367-5231
Internet:
BAGGOT#DNCM.DNR.WISC.GOV
Barcasken, Matt *
Pollution Prevention Engineer
Georgia Pollution Prevention Assistance
Division
7 Martin Luther King, Jr. Drive, SW
Suite 450
Atlanta, GA 30334
Ph.: (404)651-5120
Fax: (404) 651-5130
Internet:
Berry, Phil '
Senior Environmental Specialist
Oregon Department of Environmental
Quality
811 S.W. 6th Avenue, 8th Floor
Portland, OR 97204
Ph.: (503) 229-5458
Fax: (503) 229-5458
Internet:
Bird, Alison
Policy Analyst
California Environmental Protection
Agency - DTSC
400 P Street
P.O. Box 806 (T-l)
Sacramento, CA 95812-0806
Ph.: (916) 445-2969
Fax: (916) 327-4494
Internet:
Experience & Capabilities
I will be assisting businesses with implementing environmental cost accounting
into their decision making. Plan to develop workshops and one on one
assistance.
Help industries with accounting and project justifications for pollution prevention
projects.
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.
Active Participant
Government State
Directory - Spring 1995
Page 73
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Participant & Contact Information Experience & Capabilities
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
Internet:
Castro, Lincoln A. *
Compliance Advisor
California State University
Office of the Chancellor
P.O. Box 3502
Seal Beach, CA 90740-7502
Ph.: (310) 985-9014
Fax: (310) 985-9668
Internet:
Clark, Janet I. '
Technological Transfer Specialist
University of Massachusetts Lowell
Toxics Use Reduction Institute
One University Avenue
Lowell, MA 01854
Ph.: (508) 934-3346
Fax: (508) 432-332
Internet:
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
Internet:
As the director of the Florida's pollution prevention efforts, I have designed
procedures for full-cost ae 74nting in identifying the economic value of
pollution prevention opportunities. This is a key strategy to motivating
investment in P2. We need help in the quantification of a larger range of all
costs and all benefits. A database would really help. We need to do more.
I can identify a large range of types of costs and benefits, which need to be
quantified. We focus on multimedia values, both short and long range costs and
benefits, impacts on workers and consumers, impacts to environment as well as
public health. Insurance costs, liability costs, reduction in market share, worker
compensation costs, natural resource use costs, etc., etc. need to be quantified.
I prepare project justifications and manage environmental programs.
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.
Active Participant
Government State
Page 74
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
DeMurs, Patrick *
Industry Relations Coordinator
Massachusetts Toxics Use Reduction
Institute
U. of Massachusetts, Lowell
1 University Avenue
Lowell, MA 01854
Ph.: (508) 934-3294
Fax: (508) 934-3050
Internet:
De 75, Melinda '
Senior Policy Analyst
New Jersey Department of
Environmental Protection and Energy
Office of Pollution Prevention
401 East State Street, CN 423
Trenton, NJ 08625
Ph.: (609)777-0518
Fax: (609) 777-1330
Internet:
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
Internet:
Farrell, Andrea
Manager, Pollution Prevention Prog.
Delaware Department of Natural
Resources and Environmental Control
P.O. Box 1401
89 Kings Highway
Dover, DE 19903
Ph.: (302) 739-3822
Fax: (302) 739-5060
Internet:
I teach workshops on pollution prevention accounting.
Technical assistance to manufacturers that deal with cost accounting for
production and environmental compliance. We operate a pollution prevention
program for manufacturers. We provide pollution prevention audits and
technical assistance that includes accounting practices.
I provide information to industry regarding environmental accounting techniques.
Information transfer and networking. Have a trained economist on staff.
Active Participant
Gave
•t State
Directory - Spring 1995
Page 75
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Participant & Contact Information Experience & Capabilities
Fischer, Guy *
Neighborhood Environmental
Partnership Coordinator
Bottineau Citizens in Action
Office of Waste Management
100 Third Street, Suite 3
Excelsior, MN 55331
Ph.: (612) 474-6003
Fax:NA
Internet:
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
Internet:
Gallagher, Patricia E. *
Pollution Prevention Coordinator
Wyoming Department of
Environmental Quality
122 West 25th
Cheyenne, WY 82002
Ph.: (307) 777-6105
Fax: (307) 777-5973
Internet:
Goldberg, Terri L. *
Pollution Prevention Program Manager
North East Waste Management
Officials' Association
129 Portland Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
Internet:
I am responsible for promoting P2 in Wyoming. Cost accounting is an approach
that we encourage industry to use.
Actively conducted research, technical assistance, and training on Costing and
Financial Analyses of P2 investments.
* Active Participant
Government State
Page 76
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
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
Internet:
Hunt, Gary '
Director, Pollution Prevention Program
North Carolina Department of
Environment, Health and Natural
Resources
P.O. Box 27687
Raleigh, NC 27611-7687
Ph.: (919) 571-4100
Fax: (919) 571-4135
Internet:
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 1995
Page 77
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Participant & Contact Information Experience & Capabilities
Ingham, Alan T.
Senior Waste Management Engineer
California Department of Toxic
Substances Control
400 P Street
P.O. Box 806
Sacramento, CA 95812
Ph.: (916) 322-5629
Fax: (916) 327-4494
Internet:
Kelly, Barbara
Director, Executive Office of
Environmental Affairs
Massachusetts, Commonwealth of
Office of Technical Assistance
100 Cambridge Street, Suite 2109
Boston, MA 02202
Ph.: (617) 727-3260, x680
Fax: (617) 727-3827
Internet:
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
Internet:
Mehan, HI, 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
Internet:
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.
* Active Participant
Government State
Page 78
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Milecofsky, Debra
Executive Assistant
New Jersey Department of
Environmental Protection and Energy
Office of Pollution Prevention
CN423
Trenton, NJ 08625-0423
Ph.: (609) 777-0518
Fax: (609) 777-1330
Internet:
Miller, Gary D., Ph.D. *
Assistant Director
Hazardous Waste Center
One East Hazelwood Drive
Champaign, IL 61820
Ph.: (217) 333-8942
Fax: (217) 333-8944
Internet:
Neblett, Andrew C.
Manager, Pollution Prevention and
Conservation
Texas Natural Resource Conservation
Commission
Office of Pollution Prevention and
Recycling/Clean Texas 2000
P.O. Box 13087
Austin, TX 78710-3087
Ph.: (512) 239-1000
Fax:
Internet:
Persson, Lynn *
Hazardous Waste Minimization
Coordination
Wisconsin Department of Natural
Resources
P.O. Box 7921
Madison, WI 53707
Ph.: (605) 267-3763
Fax: (605) 267-2768
Internet:
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.
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 to include these topics
in their newsletters and communications.
Active Participant
Government State
Directory - Spring 1995
Page 79
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Participant & Contact Information Experience & Capabilities
Pesek, Monica *
Environmental Quality Specialist
Regulation Writer
Texas Natural Resource Conservation
Commission
P.O. Box 13087
Austin, TX 78111-3087
Ph.: (512)239-1971
Fax: (512) 239-1500
Internet: mpesek @
irgate.tnrcc.texas.gov
Polsky, Matthew *
Research Scientist
New Jersey Department of
Environmental Protection and Energy
Risk Reduction Unit, Div. of Science
CN402
Trenton, NJ 08625-0402
Ph.: (609) 777-0319
Fax: (609) 292-7340
Internet:
Roy, Natalie '
Director
National Pollution Prevention
Roundtable
218 D Street, SE
Washington, DC 20003
Ph.: (202) 543-7272
Fax: (202) 543-3844
Internet:
Shannon, Becky
Environmental Specialist
Missouri Department of Natural
Resources
Technical Assistance Program
P.O. Box 176
Jefferson City, MO 65102
Ph.: (314) 526-6627
Fax: (314) 526-5808
Internet:
Advise the P2 Program within the NJDEPE on incorporating TCA into policy
and marketing the concept. In the past, project manager and co-architect of first
research study to test TCA concept out on companies, work with them to
understand the relevance of specific ten components and cost items, and develop
actual numbers for a proposed investment both before and after applying TCA.
NJDEPE: Early experience in applying TCA in policy through P2 Plans, using a
combination of mandatory and voluntary elements. Myself: Besides the
marketing of TCA, I'm trying to think through the place of TCA and its
relationships to critical concepts such as sustainable development, TQM,
industrial policy, green technologies.
I maintain an information clearinghouse on pollution prevention and serve as the
primary contact for the department on P2. We will be developing an agency-
wide P2 program next year which will require economic decision-making
information.
Provide copies of documents developed by the department or maintained in our
clearinghouse. Developing on-site technical assistance capabilities.
Active Participant
Government State
Page 80
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Stillman, Kristina
Port Authority of New York & New
Jersey
One World Trade Center, 63 North
New York, NY 10048
Ph.: (212) 435-5420
Fax: (212) 435-5280
Internet:
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
Internet:
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.
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
Internet:
Torborg, Dick *
Financial Advisor
Massachusetts Department of
Environmental Protection
Office of Technological Assistance
100 Cambridge Street, 21st Floor
Boston, MA 02202
Ph.: (617) 727-3260
Fax: (617) 727-2754
Internet:
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
Internet:
Our division will provide technical assistance, including small business/clean air
assistance.
Technical assistance in both environmental management and accounting (role of
agency is not clearly defined at this point, but information on accounting and
budgeting is relevant).
Developing total cost assessment methods for microeconomic use. Try to show
that pollution prevention solutions are worth implementing.
Just started the work on this area.
Active Participant
Government State
Directory - Spring 1995
Page 81
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Participant & Contact Information Experience & Capabilities
Williams, Edward L. * I am a member of Texas' leading State P2 activity. We present P2 workshops
Manager, Industrial Pollution throughout Texas. I'm developing a financial/budgeting segment for that
Prevention (OPPC/Clean Texas 2000) outreach activity.
Texas Natural Resource Conservation
Commission Under the hat of my boss: workshops; site assistant visits; P2 planning
P.O. Box 13087 training/program management research; industry incentives on several avenues;
Austin, TX 78711-3087 municipal, other and non-industry P2 recycling programs.
Ph.: (512) 463-7778
Fax: (512) 475-4599
Internet:
Active Participant Government State
Page 82 Directory - Spring 1995
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PARTICIPANTS INVOLVED IN FEDERAL GOVERNMENT
Participant & Contact Information
Abassi, Daniel
Special Assistant
U.S. Environmental Protection Agency
Office of Policy, Planning & Evaluation
401 M Street, S.W. (2111)
Washington, DC 20460
Ph.: (202) 260-4332
Fax: (202) 260-0275
Internet:
Anderberg, Michael R. '
Operations Research Analyst
U.S. Office of Defense (PA&E)
1800 Defense Pentagon
Washington, DC 20301-1800
Ph.: (703) 697-0317
Fax: (703) 693-5707
Internet:
Experience & Capabilities
Leading effort to assure environmental costs are included in life-cycle cost
estimates for major defense acquisition programs.
Andrews, Cathy *
Manager, Pollution Prevention
Department
U.S. Naval Surface Warfare Center
Code 069, Bldg. 2530
Crane, IN 47522
Ph.: (812) 854-3391
Fax: (812) 854-3981
Internet:
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
Atcheson, John B.
U.S. Department of Energy
OIT - PO8
1000 Indiana Avenue
Washington, DC 20585
Ph.: (202) 586-2369
Fax: (202)586-7114
Internet:
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
Internet:
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
Government Federal
Directory - Spring 1995
Page 83
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Participant & Contact Information Experience & Capabilities
Berry, Michael A. *
Deputy Director
LJ.S. Environmental Protection Agency
Environmental Criteria & Assessment
Office, MD-52
Research Triangle Park, NC 27711
Ph.: (919) 541-4172
Fax: (919) 541-5078
Internet:
I teach "Environmental Management for Business" at the Kenan-Flagkl Business
School at University of North Carolina at Chapel Hill. A portion of the course
deals with environmental accounting.
Class notes and teach materials.
Boger, Debbie
U.S. Environmental Protection Agency
- OPPTS/OPPT/EETD
401 M Street, S.W. (TS-7406)
Washington, DC 20460
Ph.: (202) 260-0880
Fax: (202) 260-0981
Internet:
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
Internet:
Brenner, Rick *
U.S. Environmental Protection Agency
Office of Federal Facility Enforcement
401 M Street
Washington, DC 20460
Ph.: (202) 260-6177
Fax: (202) 260-9437
Internet:
Brown, Douglas M. *
Research Fellow
Logistics Management Institute
2000 Corporate Ridge
McLean, VA 22102
Ph.: (703) 917-7308
Fax:(703)917-7511
Internet: DBROWN @ LMI.ORG
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.
* Active Participant
Government Federal
Page 84
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Butcher, William S.
National Science Foundation
Engineering
4201 Wilson Boulevard
Arlington, VA 22230
Ph.: (703) 306-1302
Fax: (703) 306-0289
Internet:
Carpenter, Julie D. '
Env. Research Analyst/Regulatory
Compliance Spec.
U.S. Air Force
HSC/DRE-1
3017 Meder Drive, Building 437
Brooks AFB, TX 78235
Ph.: (210) 536-5472
Fax: (210) 536-2069
Internet: J Carpenter @
emgate.brooks.af.mil
Comes, Wendy M. '
Project Director
Federal Accounting Standards Advisory
Board
750 First Street, N.E., Suite 1001
Washington, DC 20002
Ph.: (202) 512-7357
Fax: (202) 512-7366
Internet: WComes @ cap.gwu.edu
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
Internet:
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
Internet:
We are researching and evaluating environmental cost accounting, cost-benefit
analysis and capital budgeting methods for pollution prevention, compliance and
restoration projects. We are also developing tools in order to incorporate capital
budgeting methods into environmental strategic planning.
I am developing accounting standards for the Federal government.
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
Directory - Spring 1995
Page 85
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Participant & Contact Information Experience & Capabilities
Dalrymple, Anne '
U.S. Environmental Protection Agency
Region X
Air Division
1200 Sixth Avenue, Mail Stop 8T-082
Seattle, WA 98101
Ph.: (206) 553-0404
Fax: (206) 553-0110
Internet:
DeVillars, John P. *
Reg. Admin.
U.S. Environmental Protection Agency
Region I
Administrative
JFK Building, Mail Code RAA
Boston, MA 02203
Ph.: (617) 565-3400
Fax: (617) 565-3415
Internet:
Edward, Jim *
Director of Strategic Planning &
Prevention
U.S. Environmental Protection Agency
Office of Federal Facilities Enforcement
401 M Street, 2261
Washington, DC 20460
Ph.: (202) 260-8859
Fax: (202) 260-9437
Internet:
Elwood, Holly'
Environmental Protection Specialist
U.S. Environmental Protection Agency
- OPPTS/OPPT/PPD
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-4362
Fax: (202) 260-0178
Internet:
ELWOOD.HOLLY@EPAMAIL.EPA.
GOV
Farfone, Frank J. *
Corporate Consultant to President's
Council on Sustaining Development
Dow Chemical U.S.A.
2030 Dow Center
Midland, MI 48674
Ph.: (517) 636-8201
Fax: (517) 636-0389
Internet:
Coordinating EPA's Environmental Accounting Project, which includes
publishing this Network. Our goals are to work cooperatively with stakeholders
to promote adoption of innovative management accounting and capital
budgeting practices.
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 organizations' efforts to improve accounting practices.
Coordinated team that is formulating policy and evaluating environmental cost
accounting.
Active Participant
Government Federal
Page 86
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Feldman, Ira
U.S. Environmental Protection Agency
OE-RCRA-Enforcement Division
401 M Street, SW, (2246)
Washington, DC 20460
Ph.: (202) 260-7675
Fax: (202) 260-4632
Internet:
Fiorino, Dan
Acting Director, Waste and Chemical
Policy Division
U.S. Environmental Protection Agency
Office of Policy Planning & Eval.
(2125)
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-2749
Fax: (202) 260-0174
Internet:
Fox, Catherine A.
Environmental Scientist
U.S. Environmental Protection Agency
-OST
401 M Street, S.W., (WH-585)
Washington, DC 20460
Ph.: (202) 260-1327
Fax: (202) 260-9830
Internet:
Gold, David
Regional Manager
NIST Manufacturing Extension The MEP provides technical assistance to manufacturers through regional non-
Partnership profit organizations.
Building 224 Room B115
Gaithersburg, MD 20899
Ph.: (301) 975-5020
Fax: (301) 963-6556
Internet:
Active Participant
Government Federal
Directory - Spring 1995 Pa8e 8?
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Participant & Contact Information Experience & Capabilities
Gory, Duane *
Economist
U.S. Army - Concepts Analysis Agency
8120 Woodmont Avenue
Bethesda, MD 20814-2797
Ph.: (301) 295-1684
Fax: (301) 295-1662
Internet:
Greenwood, Mark * National Program Manager for Design for the Environment Program, including
Director, Office of Poll. Prev. & Tox. the Management Accounting and Capital budgeting for Environmental Costs
U.S. Environmental Protection Agency Project.
401 M Street, SW, MC-7401
Washington, DC 20460
Ph.: (202) 260-3810
Fax: (202) 260-1764
Internet:
Horn, Bevin
Environmental Protection Specialist
U.S. Environmental Protection Agency
- Region 5
77 W. Jackson Boulevard (SP-14J)
Chicago, IL 60604
Ph.: (312) 886-6253
Fax: (312) 353-4342
Internet:
lannaconi, Teresa
Deputy Chief Accountant
U.S. Securities and Exchange
Commission
Division of Corporation Finance
4050 5th Street, NW
Washington, DC 20549
Ph.: (202) 272-2553
Fax: (202) 272-2677
Internet:
* Active Participant Government Federal
Page 88 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Jarrett, Robert E.
Senior Fellow
U.S. Army - Environmental Policy
Institute
P.O. Box 6569
Champaign, IL 61826-6569
Ph.: (217) 373-3320
Fax: (217) 373-3350
Internet:
Johnson, Ronald G. *
Hazardous Material/Waste
Minimization Division Manager
U.S. Marine Corps
MCAS Tustin/Marine Aviation Group
6800 East Sea Knight Court
Irvine, CA 92714
Ph.: (714)551-4132
Fax:
Internet: NA
Jones, Barbara A.
Paralegal
U.S. Environmental Protection Agency
Office of General Counsel
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-7213
Fax: (202) 260-2432
Internet:
Jordan, Christine M. *
Research Assistant
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 578-2716
Fax: (703) 845-2211
Internet: CJORDAN@IDA.ORG
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.
I compile cost and weight figures based from material and waste minimization
projects at MCAS Tustin. These reports are used to identify budgeting and
purchase of P2 products relating to aviation industry.
Hazardous material and waste minimization management and cost reduction.
Material/waste minimization is an ongoing effort started in April 94. Our office
currently manages all materials in waste aboard MCAS Tustin. All
material/waste is issued and retrieved on computer database to account for all
use. Materials that are returned are screened for re-use if applicable. The
computer program has been established by the U.S. Navy and implemented here
at tustin. Efforts in solid waste reduction and recycling have also begun. Since
establishment of this program a huge savings has resulted not only in new
material purchase, but waste disposal cost. A 1994 annual cost a savings report
has been compiled and is kept aboard MCAS Tustin further information or a
copy can obtain by contacting station environmental dept. 714-726-7629.
I am researching tools and methodologies for estimating environmental costs
associated with Department of Defense activities.
My organization is a federally funded research and development center which
provides analytical assistance to the Department of Defense and on a selective
basis to other federal agencies.
Active Participant
Government Federal
Directory - Spring 1995
Page 89
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Participant & Contact Information Experience & Capabilities
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
Internet:
Kjeldgaard, Edwin '
Sandia National Labs
Albuquerque, NM 87185-0718
Ph.: (505)845-8011
Fax: (505) 844-0244
Internet:
Kling, David *
Division Director
U.S. Environmental Protection Agency
- OPPT/PPD
401 M Street
Mail Stop 7409
Washington, DC 20460
Ph.: (202) 260-4164
Fax: (202) 260-0178
Internet:
KLING.DAVID@EPAMAIL.EP A.
GOV
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
Internet:
Lounsbury, Jim
P2 State Liason
U.S. Environmental Protection Agency
- OSWER/WMD/WMB
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8463
Fax: (703) 308-8433
Internet:
I am developing pollution prevention project evaluation methodology that
includes total cost assessment techniques.
Developing methods to account for waste costs in a manufacturing facility. We
are trying to break the costs into waste streams and processes. When the true
costs of waste are calculated, pollution prevention methods become obvious.
Lessons learned from an M&C contractor at a government facility.
P2 in permits. Waste minimization guidance to hazardous waste generators,
including a section on full cost accounting.
Active Participant
Government Federal
Page 90
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Luben, Lyn
U.S. Environmental Protection Agency
-OSW
401 M Street, S.W.
Washington, DC 20460
Ph.: (202) 260-4318
Fax: (202) 260-0284
Internet:
Lynch, Julie *
Environmental Protection Specialist
U.S. Environmental Protection Agency
- OPPT/PPD
401 M Street, SW
Mail Stop 7409
Washington, DC 20460
Ph.: (202) 260-4000
Fax: (202) 260-0178
Internet:
LYNCHJULIE@EPAMAIL.EPA.
GOV
Mansur, SaUy B. I develop communications materials for businesses on pollution prevention
Pollution Prevention Coordinator options and would like to integrate detailed information on cost accounting and
U.S. Environmental Protection Agency budgeting.
- Region I
Waste Management Division Information dissemination, training, regulatory information.
JFK Federal Building (HERCAN 6)
Boston, MA 02203
Ph.: (617) 223-5529
Fax: (617) 573-9662
Internet:
Mctiugh, 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
Internet:
Murphy, John R. Develop new accounting methods.
Management Analyst
U.S. Department of Commerce We will share developments.
Office of Finance & Management
Support
14th Street & Constitution Avenue,
N.W., Room 6020
Washington, DC 20230
Ph.:(202)482-4115
Fax: (202) 482-3270
Internet:
^Active Participant Government Federal
Directory - Spring 1995 Page 91
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Participant & Contact Information Experience & Capabilities
Nelson, Judith A. '
Special Assistant
U.S. Environmental Protection Agency
OPPT
401 M Street, S.W., 7101
Washington, DC 20460
Ph.: (202) 260-4177
Fax:(202)260-0951
Internet:
Neuscheler, Philip E. '
Financial Management Analyst
U.S. Department of Energy
Office of Engineering and Cost
Management (EM-24)
1000 Independence Avenue, Room
3E066 Forrestal
Washington, DC 20585
Ph.: (202) 586-7505/0126
Fax: (202) 586-9440
Internet:
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
Internet:
Northridge, Michael
Office of Enforcement
U.S. Environmental Protection Agency
Superfund Enforecement Div. (2224)
401 M Street, SW
Washington, DC 20460
Ph.: (202) 260-3586
Fax: (202) 260-5655
Internet:
Researching environmental accounting to establish potential savings in DOE.
No conclusion expected before mid-year 1995.
I provide Headquarters direction to the federal government audit organization
responsible for auditing contract costs, including environmental costs, charged to
contracts of the Department of Defense, the Environmental Protection Agency
and other agencies.
We are willing to share experiences and guidance in measuring the costs of
environmental damage and cleanup.
* Active Participant
Page 92
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Ondich, Gregory
Director, PDS
U.S. Environmental Protection Agency
- ORD/OEETD
401 M Street, S.W. (RD-681)
Washington, DC 20460
Ph.: (202) 260-5747
Fax: (202) 260-4524
Internet:
Paley, Louis R. As federal facilities P2 coordinator, I need to track developments. Also I have a
National Federal Facilities P2 P2 bulletin board system.
Coordinator
U.S. Environmental Protection Agency Electronic communication; P2.
FFEO
6306W
401 M Street, S.W.
Washington, DC 20460
Ph.: (703) 308-8723
Fax: (703) 308-8739, 8738
Internet:
Perla, Donna
Chief, Waste Minimization Branch
U.S. Environmental Protection Agency
- OSWER/WMD/WMB
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8402
Fax: (703) 308-8433
Internet:
Pesacreta, Patrick * Developing economic policy for hazardous waste generators.
Economist
U.S. Environmental Protection Agency
401 M Street, S.W., 5302W
Washington, DC 20460
Ph.: (703) 308-8605
Fax: (703) 308-8443
Internet:
* Active Participant Government Federal
Directory - Spring 1995 Page 93
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Participant & Contact Information Experience & Capabilities
Ralston, Mark *
Analyst
U.S. Environmental Protection Agency
- OSWER/WMD/WMB
401 M Street, SW (MC-5302W)
Washington, DC 20460
Ph.: (703) 308-8595
Fax: (703) 308-8433
Internet:
Rosenbaum, Donna ' Develop estimates for facilities, pollution prevention and waste disposal
Cost Analyst associated with weapon systems.
U.S. Air Force - Aeronautical Systems
Center Studies done locally which will include rules-of-thumb and cost estimating
ASC/FMCE, Building IIA relationships.
1970 Third Street, Suite 6
Wright Patterson, AFB, OH 45433-
7213
Ph.: (513)255-6347
Fax: (513) 476-7695
Internet: ROSENBAUD @
AMS16. WP AFB. AF.MIL
Rosenberg, Elliot
Economist
U.S. Environmental Protection Agency
- Region 10
Policy Planning & Evaluation
1200 Sixth Avenue MD-142
Seattle, WA 98101
Ph.: (206) 553-1546
Fax: (206) 553-4957
Internet:
Roydes, Sharon
Staff Accountant
Command Evaluation and Review
300 Highway 361, Building 12
Code CE
Crane, IN 47522-5001
Ph.: (812) 854-1589
Fax: (812) 854-4075
Internet:
* Active Participant Government Federal
Page 94 Directory - Spring 1995
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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
Internet:
Schneider, Sue G.
Environmental Affairs Department
West Valley Nuclear Services Co., Inc.
P.O. Box 191
West Valley, NY 14171-0191
Ph.: (716) 942-2065
Fax:
Internet:
I prepare project justifications and annual budgets.
Spitzer, Martin A., Ph.D., J.D. '
Pollution Prevention Policy Staff
U.S. Environmental Protection Agency
Office of the Administrator
401 M Street, SW (MC-1102)
Washington, DC 20460
Ph.: (202) 260-4342
Fax: (202) 260-8511
Internet:
SPITZER.MARTY@EPAMAIL.EPA.
GOV
Steever, E. Zell
Senior Policy Advisor
U.S. Army - Corps of Engineers
Office of Strategic Initiatives
20 Massachusetts Avenue, N.W.
Washington, DC 20314-1000
Ph.: (202) 272-8536
Fax: (202) 504-4615
Internet:
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
Internet:
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
Internet:
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
Government Federal
Directory - Spring 1995
Page 95
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Participant & Contact Information Experience & Capabilities
Veit, Kathleen * Work with federal agencies to identify pollution prevention opportunities. I
Chief, Program Management would hope to use information you provide.
U.S. Environmental Protection Agency
1200 Sixth Avenue, WD-125
Seattle, WA 98101
Ph.: (206) 553-1983
Fax: (206) 553-1775
Internet:
Wassennan, Cheryl Promoting environmental compliance through sound environmental management
Chief, Compliance Policy and Planning practices, including SEC/EPA relationship.
Branch
U.S. Environmental Protection Agency Information on enforcement priorities and liabilities.
Office of Enforcement
401 M Street, S.W. (LE-133)
Washington, DC 20460
Ph.: (202) 260-M86
Fax: (202) 260-7553
Internet:
* Active Participant Government Federal
Page 96 Directory - Spring 1995
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PARTICIPANTS INVOLVED IN INTERNATIONAL GOVERNMENT
Participant & Contact Information
Anielski, Mark'
Senior Policy Analyst
Canada - Alberta Environmental
Protection
9th Floor, South Petroleum Plaza
9915-108 Street
Edmonton, Alberta, CANADA T5K
2C9
Ph.: (403) 422-9615
Fax: (403) 422-3578
Internet:
Baird, Bob
Coordinator, Corporate Environmental
Management
Canada - Saskatchewan Environment
and Resource Management, Policy and
Partnerships Branch
3211 Albert Street
Regina, CANADA S4S 5W6
Ph.: (306) 787-5897
Fax: (306) 787-0024
Internet:
De Reyna, Ramon '
Chief
United Nations Conference on Trade
and Development
Division on Transnational Corporations
and Investment
Palais des Nations CH-1211
Geneva, SWITZERLAND
Ph.: (41-22) 907-5802
Fax: (41-22) 907-0055
Internet:
Guay, Guylaine
Planning Analyst
Lafarge Canada, Inc.
6150 Royalmount Avenue
Montreal, Quebec, CANADA H4P
2R3
Ph.: (514) 738-1202
Fax: (514) 738-1124
Internet:
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 1995
Page 97
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Participant & Contact Information Experience & Capabilities
Holmes, Susan P.
Economic Program Coordinator
Environment Canada
Great Lakes Pollution Prevention
25 St. Clair Avenue East, 6th Roor
Toronto, Ontario, CANADA M4T 1M2
Ph.: (416) 973-5434
Fax: (416) 973-7438
Internet:
Hughes, Helen R-, CBE
Parliamentary Commissioner for the
Environment
Te Kaitiaki Taiao a Te Whare
Paremata
11th Roor, Reserve Bank Building, 2
The Terrace
P.O. Box 10-241
Wellington, NEW ZEALAND
Ph.: (04) 471-1669
Fax: (04) 471-0331
Internet:
Inglis, Pat
Manager, Environmental Stewardship
Services and Facilities Directorate
Canadian Heritage Parks Canada
Room 554
220 Fourth Avenue S.E.
Calgary, Alberta T2P 3H8, CANADA
Ph.: (403) 292-4448
Fax: (403) 292-4185
Internet:
Kimett, Dale
Manager-NPPS
Environment Canada - Nopp
365 St. Joseph, 11th Roor
Hull, Quebec, CANADA K1A OH3
Ph.: (819)953-1114
Fax: (819) 953-7970
Internet:
* Active Participant Government International
Page 98 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
McCauley, Steve
Environment Canada
Tech Development for Environmental
Protection
425 St. Joseph Boulevard, 4th Floor
Hull, Quebec, CANADA K1A OH3
Ph.: (819) 953-9237
Fax: (819) 953-9029
Internet:
Oppeneau, Jean Claude ' Economic Research Program Industrial ecology strategy.
Research and Development Manager
Ministere Environnement Environmental Industrial Plan fiscal and levies strategy.
14 Boulevard du General Leclerc
Nevilly Sur Seine, FRANCE 92524
Ph.: (1)408-3490
Fax: (1) 408-9931
Internet:
Serrano, Ricardo V. ' I am at the initial phase of introducing Pollution Prevention which would require
National Coordinator all these - "Cost Accounting" project justification concerns.
Philippines Department of Environment
and Natural Resources Representing the national government, I have extensive network both in business
Urban Pollution Coordinating Office and private sectors that I can package.
Dilimn, Quezon City, PHILIPPINES
Ph.: 999-710
Fax: 98666
Internet:
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
Internet:
Active Participant Government International
Directory - Spring 1995 ~~~~~" page 99
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Participant & Contact Information Experience & Capabilities
Shi, Han, M.Sc.E.
Programme Coordinator
The Administrative Centre for China's
Agenda 21 (ACCA21)
30 Baishiqiao Road
Beijing 100081, P.R., CHINA
Ph.:
Fax: (86-1) 831-3546
Internet:
van Veldhuizen, Arian *
Erasmus University Rotterdam
Jaffa 58B; 3061 JK Rotterdam
NETHERLANDS
Ph.: 011-31-10-4531231
Fax:
Internet:
Victor, Peter
Assistant Deputy Minister
Canadian Ministry of Environment and
Energy
135 St. Clair Avenue, West - 14th Floor
Toronto, Ontario M4V 1P5, CANADA
Ph.: (416) 323-4384
Fax: (416) 323-4396
Internet:
I am performing four case studies to show the financial impact of waterbased
cleaning. Furthermore I am involved in developing pollution prevention based
policies.
Financial analysis of the effects of pollution prevention; environmental impact
assessment; and development of environmental policy based on pollution
prevention.
Currently, I work on a total cost assessment project. The goal of this project is
to demonstrate the benefits of switching to waterbased cleaning instead of
chlorinated cleaning. I perform this project for the Toxics Use Reduction
Institute at the University of Massachusetts. The final report is due on
September 30, 1994.
I am assessing the contribution that environmental cost accounting and capital
budgeting can make to environmental management.
Active Participant
Government International
Page 100
Directory - Spring 1995
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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)
Internet:
Ameen, Philip D. * Responsible for accounting and analysis at a policy level.
Deputy Comptroller
General Electric Company Significant systems/accounting/analysis experience.
3135 Easton Turnpike
Fairfield,CT 06431
Ph.: (203) 373-2458
Fax: (203) 373-2441
Internet:
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
Internet:
Aulen, Kenneth L.
Admin. VP & Controller
Ashland Oil Inc.
P.O. Box 391
Ashland, KY 41114
Ph.: (606) 329-5454
Fax: (606) 329-4950
Internet:
Active Participant Industry
Directory - Spring 1995 Page 101
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Baggot, Robert A.
Business Liaison
Wisconsin Department of Natural
Resources
Office of Pollution Prevention
P.O. Box 7921
Madison, WI 53707-7921
Ph.: (608) 264-8951
Fax: (608) 267-5231
Internet:
BAGGOT#DNCM.DNR.WISC.GOV
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
Internet:
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 will be assisting businesses with implementing environmental cost accounting
into their decision making. Plan to develop workshops and one on one
assistance.
I'm involved with environmental capital and reserves planning. We are
attempting to review "total environmental costing." Total costing analysis has not
been fully analyzed at our corporation in the past.
We are electronically linked to all other areas of our company. We have
transmitted our SARA data to state agencies.
Active Participant
Industry
Page 102
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Balestrero, Gregory
Executive Director
Institute of Industrial Engineers
25 Technology Park/Atlanta
Norcross, GA 30092
Ph.: (404)449-0460x201
Fax: (404) 263-8532
Internet:
Ball, C. R. (Bob)
Senior Advisor, Pub. Aff. Oper.
Exxon Corporation
225 E. John W. Carpenter Freeway
Irving, TX 75062-2298
Ph.: (214)444-1161
Fax: (214)444-1138
Internet:
BarkJey, Dana '
Environmental Initiatives Consultant
Arizona Public Service Company
P.O. Box 53999
STA 9308
Phoenix, AZ 85072-3999
Ph.: (602) 250-3838
Fax: (602) 250-3813
Internet:
Ban-entitle, 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
Internet:
Barth, Richard '
Chairman, President & CEO
Ciba-Geigy Corporation
444 Saw Mill River Road
Ardsley, NY 10502
Ph.: (914) 479-2421
Fax: (914) 479-2227
Internet:
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
Directoiy - Spring 1995
Page 103
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Participant & Contact Information Experience & Capabilities
Bateman, Phil '
Corporate Director of Environmental
Assurance
The Lubrizol Corporation
29400 Lakeland Boulevard
Wickliffe, OH 44092-2298
Ph.: (216) 943-1200
Fax: (216) 943-2908
Internet:
Bell, R. Hays, Ph.D.
Vice-President and Director
Eastman Kodak Company
Corporate Health, Safety and
Environment
Rochester, NY 14652-6256
Ph.: (716) 722-5036
Fax: (716) 722-0239
Internet:
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
Internet:
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
Internet:
Berger, Scott A.'
Senior Environmental Fellow
Rohm and Haas Company
279 Winchester Drive
Horsham, PA 19044
Ph.: (215) 785-7301
Fax: (215) 785-7458
Internet:
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
Internet:
Developing a strategy to account for and implement an environmental
accounting program.
Lots of questions. Looking for answers!
I am working with various business teams to identify full environmental costs and
to use this information to help identify environmental improvement opportunities
throughout the business value chain to enhance business unit performance.
Information, shared experience.
I am currently the Aerospace Industries Association representative to the
American Institute for Pollution Prevention. At AIPP I am leading several
projects to review innovative methods for calculating the economic benefit of
pollution prevention.
Active Participant
Industry
Page 104
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Herman, Jonathan
Market Analyst
Molten Metal Technology
51 Sawyer Road
Waltham, MA 02154
Ph.: (617) 487-7677
Fax: (617) 487-7870
Internet:
Blanckaert, Thomas R. *
Manager Finance - Corp.
Environmental
General Electric Corporation
3135 Easton Turnpike
W1A1
Fairfield, CT 06431
Ph.: (203) 373-2313
Fax: (203) 373-3342
Internet:
Bobletz, Elaine '
Environmental Scientist
Nixon, Hargrave, Devans & Doyle
P.O. Box 1051 Clinton Square
Rochester, NY 14603
Ph.: (716) 263-1596
Fax: (716) 263-1600
Internet:
Boone, Corinne '
Advisor, Full Cost Accounting
Environment and Sustainable
Development Division
Ontario Hydro
700 University Avenue, H18-F18
Toronto, Ontario, CANADA M5G 1X6
Ph.: (416) 592-5988
Fax: (416) 592-7097
Internet:
Bowers, Dorothy *
Vice President Environmental and
Safety Policy
Merck & Co., Inc.
FTA-105
P.O. Box 100
Whitehouse Station, NJ 08889-0100
Ph.: (908) 302-7800
Fax: (908) 302-0050
Internet:
I am the manager-finance for GE's corporate environmental group. I am
involved in all environmental accounting issues.
As we have a significant environmental program, our methods may help others.
I assist industry incorporate full cost accounting. In addition, I am involved with
the local government and want to teach them the value of full cost accounting.
Ontario Hydro's Full Cost Accounting (FCA) multi-disciplinary team i*
responsible for integrating environmental considerations into planning and
decision-making processes through the development and use of FCA. Work
areas include developing internal environmental cost accounting systems;
quantifying and where possible, monetizing externalities (societal impacts)
associated with Ontario Hydro's activities on a life-cycle and damage basis;
developing evaluation methods to ensure that qualitative, quantitative and where
possible monetized environmental impact data are appropriately considered and
integrated into decisions; using FCA in operating, planning and decision-making
processes; and promoting FCA beyond Ontario Hydro.
Ontario Hydro is also working in conjunction with the USEPA's Pollution
Prevention Division, on a case study of Ontario Hydro's approach to FCA. We
are currently working on an initiative to establish a Full Cost Accounting
Institute to promote education on FCA, establish a network for information
exchange and to identify research needs and potential areas for collaboration on
research. We are willing to exchange information and ideas on issues associated
with developing and implementing FCA, etc.
Working in the Business Council for Sustainable Development on a TCA project
- including World Resources Institute project.
Willing to share our experiences in pilot program.
Active Participant
Industry
Directory - Spring 1995
Page 105
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Participant & Contact Information Experience & Capabilities
Boykin, Evangeline *
Controller
FMC Corporation
1735 Market Street
Philadelphia, PA
Ph.: (215) 299-6517
Fax: (215) 299-6067
Internet:
Brewe, Susan
Assistant Research Engineer
United Technologies Corporation -
Research Center
411 Silver Lane
MS 129-70
E. Hartford, CT 06108
Ph.: (203) 727-7773
Fax: (203) 727-7669
Internet:
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
Internet:
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
Internet:
Brown, Annice *
Technology Transfer Specialist
World Bank
1818 H Street, N.W.
Asia Environmental Division, ASTEN
MC 8-451, Room MC 8-451
Washington, DC 20433
Ph.: (202) 458-7135
Fax: (202) 522-1664
Internet:
Brown, Chris *
Business Analyst
Duke Power Company
422 South Church Street
Charlotte, NC 28242
Ph.: (704) 382-8624
Fax: (703) 382-3300
Internet:
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
Page 106
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Burke, Gail
Xerox Corporation
800 Phillips Road, 317-145
Webster, NY 14580
Ph.: (716) 422-9515
Fax: (716) 422-8217
Internet:
Burns, Susan
Senior Project Manager
ERM West, Inc.
1050 Warfield Avenue
Oakland, CA 94610
Ph.: (510)839-8879
Fax: (510) 946-9968
Internet: S. Burns @ igc.apc.org
Burrowes, Waldo
President
Whebco International
2 Lynhurst Avenue
Ottawa, Ontario, CANADA K1V-9W7
Ph.: (613) 738-2196
Fax: (613) 736-1988
Internet:
Carney, Mark V.
Manager, Environmental Permitting
U.S. Generating Company
7475 Wisconsin Avenue
Bethesda, MD 20814
Ph.: (301) 718-6899
Fax: (301) 718-6908
Internet:
Cash, Raheem '
Regulatory Analyst
Amoco Oil Company
200 E. Randolph Drive MC 1103
Chicago, IL 60601-7125
Ph.: (312) 856-2679
Fax: (312) 616) 0529
Internet:
I develop and implement pollution prevention programs for business/industry.
Active Participant
Industry
Directory - Spring 1995
Page 107
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Participant & Contact Information Experience & Capabilities
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
Internet:
Castella, Sarah '
Manager, Financial Planning & Analysis
General Electric Corporation
Corporate Environmental Programs
3135 Easton Turnpike
Fairfield, CT 06431
Ph.: (203) 373-3583
Fax: (203) 373-2984
Internet:
Chatel, Peter C.'
Acting Director, Environmental
Technical Affairs
The Coca-Cola Company
P.O. Box Drawer 1734, TEC-264
Atlanta, GA 30301
Ph.: (404) 676-8189
Fax: (404) 515-4280
Internet:
Chow, Michael T. *
Corporate Environmental Control
Manager
Rhdne-Poulenc, Inc.
CN5266
Princeton, NJ 08543-5266
Ph.: (908) 821-3626
Fax: (908) 297-9261
Internet:
Ciba, Jr., John A. *
Site Environmental and Safety Manager
Baxter Healthcare
Route 120 & Wilson Road
Round Lake, IL 60073
Ph.: (708)270-4512
Fax: (708) 270-4545
Internet:
I am reviewing the way we account for environmental costs in our cost
accounting and capital budgeting policies.
Reviews project justifications.
I am responsible for implementing an internal PP Clearinghouse and
environmental cost accounting will also be included.
We have developed an internal pollution prevention guidance document that
could be helpful to others. I am currently not aware of the EPA's stakeholders'
Action Agenda, I will be glad to provide comments later.
I translate technical environmental data into risk management alternatives with
associated cost structures.
Wide technical background in Environmental and MBA.
Active Participant
Industry
Page 108
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Cobb, Jr., Aaron H.
Program Manager, Corp. Env. Prog.
IBM Corporation
P. O. Box 100, Route 100
Somers, NY 10589
Ph.: (914) 766-2714
Fax: (914) 766-2824
Internet:
Consoli, Frank J. '
Director, Delivery Systems &
Environmental Quality
Scott Paper Company
Scott Plaza I
Philadelphia, PA 19113
Ph.: (610) 522-5467
Fax: (610) 522-7132
Internet:
Conway, Richard A,' I am developing new management accounting methods for our chemical
Senior Corporate Fellow products division.
Union Carbide Corporation
P.O. Box 8361 EPA/Tellus approach.
South Charleston, WV 25303-0361
Ph.: (304) 747-4016
Fax: (304) 747-5430
Internet: ARACRD1 @ PEABODY-
SCT.VCARB.COM
Davenport, David E. I oversee the environmental program for the ITAS/IBAS engineering material
ILS Manager development programs.
Texas Instruments
2501 West University The corporation is actively involved in reduction/elimination of environmentally
MIS 8030 unacceptable materials in our production processes.
McKinney, TX 75070
Ph.: (214) 952-5216
Fax: (214) 952-5222
Internet:
Davis, Stacey
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet:
Active Participant Industry
Directory - Spring 1995 Page 109
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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
Internet:
Dev Bhattarai, Mukesh * I prepare project justification.
Senior Engineer
Nepal Ministry of Industry Dissemination to private sectors different aspects on pollution prevention
P.O. Box 3245 including technology, cost effectiveness, etc.
Kathmandu, NEPAL
Ph.: 877-1-414281
Fax: 877-1-220319
Internet:
DeVries, Douglas *
Environmental Manager
Hyde Tools
54 Eastford Road
Southbridge, MA 01550
Ph.: (508) 764-4344 ext. 228
Fax: (508) 765-5250
Internet:
Dines, Kathleen D. * I maintain detail of Remediation Reserves and am now to be involved with Ken
Staff Accountant, Financial Accounting Martchek actively addressing pollution prevention. Corporately, we need to find
Alcoa Aluminum Company of America out how far our locations are in implementing environmental issues into the cost
1501 Alcoa Building accounting systems. We have some means for estimating clean-up, but are in
Pittsburgh, PA 15219 early stage of enviro cost accounting as part of our product costs.
Ph.: (412) 553-4277
Fax: (412) 553-3906 /
Internet: /'
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
Internet:
* Active Participant Industry
Page 110 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Donovan III, Lawrence P. *
Corporate Counsel
Crown City Plating Company
450 Temple City Boulevard
El Monte, CA91731
Ph.: (818) 444-9291
Fax: (818) 448-6915
Internet:
Edwards, Earnest J.
Vice President & Controller
Alcoa Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219
Ph.: (412) 553-3494
Fax: (412) 553-4560
Internet:
Eisenhauer, Jack L.
Assistant Vice President
Energetics, Inc.
7164 Gateway Drive
Columbia, MD 21046
Ph.: (410) 290-0370
Fax: (301) 621-3403
Internet:
Esclanda, Alfonso M.
Pollution Control Officer
Davao Union Cement Corporation
Lot 5, Tinalak St, Emi-Vill Sub
Sasa Davao City, PHILIPPINES
Ph.: 64307/77270
Fax: 64307
Internet:
Feldman, Tim
Manager, Environmental Affairs
NEMA
2101 L Street, NW
Suite 300
Washington, DC 20037
Ph.: (202) 457-8400
Fax: (202)457-8411
Internet:
Fisher, Robert A. *
Director, Waste Minimization
ARCO
515 South Flower Street
AP-4135
Los Angeles, CA 90071
Ph.: (213) 486-3104
Fax: (213) 486-2021
Internet:
I manage the funds for compliance.
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'm doing costing of our Environmental Project.
Right now we are on the stage of improving our facilities.
I participate in trade association efforts to promote environmental cost
accounting. I promote the use of environmental cost accounting in my company.
Active Participant
Industry
Directory - Spring 1995
Page 111
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Participant & Contact Information Experience & Capabilities
Flahive, Thomas J.
Geologist
556 Southwoods Road
Belle Mead, NJ 08502
Ph.: (908) 281-7978
Fax:
Internet:
Gallagher, Patricia E.'
Pollution Prevention Coordinator
Wyoming Department of
Environmental Quality
122 West 25th
Cheyenne, WY 82002
Ph.: (307) 777-6105
Fax: (307) 777-5973
Internet:
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
Internet:
Gerale, John J. *
Director of Regional Sales
International Technology Corporation
165 Fieldcrest Avenue
Edison, NY 08837-3638
Ph.: (908) 225-2000
Fax: (908) 225-1691
Internet:
Girton, Phil'
111 West Street
Winooski, VT 05404
Ph.: (802) 655-0815
Fax:
Internet:
Giuntini, Ron '
Vice President/Principal
CATTAN Services Group
P.O. Box 47
Lewisburg, PA 17837
Ph.: (717) 523-9522
Fax: (717) 523-9509
Internet:
I am responsible for promoting P2 in Wyoming. Cost accounting is an approach
that we encourage industry to use.
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.
(1) Provide environmental engineering/science consulting services to industry.
(2) Teach micro/macro/environmental and natural resource economics.
I develop corporate reporting strategies that provide information to stakeholders
and offer a tool to help managers make better decisions.
Developed an Environmental Balance Sheet to account for a business impact on
the planet.
Co-chair of Project Renewal, which deals with the integration of managerial
accounting, operations and regulatory compliance. Project renewal is at a pilot
implementation stage.
Managerial Cost Accounting transactional processing which is required for the
effective integration or regulatory compliance into the day-to-day operational
process.
Active Participant
Industry
Page 112
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Gorman, Brian M. '
Controller
Federal Bronze Products Inc.
5050 Wheeler Point Road
Newark, NJ 07105
Ph.: (201) 589-4930
Fax: (210) 589-0346
Internet:
Green, Bill '
President
Ecolink
1481 Rock Mountain Boulevard
Stone Mountain, GA 30083
Ph.: (404) 621-8240
Fax: (404) 621-8245
Internet:
Greer, Barbara M. '
Consultant
C-16 Carver Place
Lawrenceville, NJ 08648
Ph.: (609) 896-3443
Fax: (609) 896-3443
Internet:
Grotheer, Wayne
Director of Environmental Affairs
Univar Corporation
P.O. Box 34325
Seattle, WA 98124-1325
Ph.: (206) 889-3400
Fax: (206) 889-4100
Internet:
Hacker, Dennis '
Supervisor, Plant Accounting
Arizona Public Service Company
400 N. 5th Street
Phoenix, AZ 85072
Ph.: (602) 250-2666
Fax: (602) 250-2023
Internet:
I have oversight responsibilities as well as monitoring all environmental projects
at corporate accounting level. Work in connection with plant engineers.
Environmental teams to assure compliance with local/state/federal guidelines,
proper accounting, etc.
Expertise in specialty chemical manufacturing-wastewater development project as
well as experience on co-generation projects, air pollution tactics, etc.
Assist companies transitioning to environmentally preferred solvents to eliminate
ozone depletes and HAPs. Often equipment ($) is involved and requires
justification.
Case studies on how full cost accounting either was (or wasn't) used in the
above.
I am researching environmental cost accounting methods for a corporate client.
I would be willing to share the results of my research with others.
I am in the process of developing a management accounting system to track
costs for environmental activities.
Active Participant
Industry
Directory - Spring 1995
Page 113
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Participant & Contact Information Experience & Capabilities
Hafner, Ronald D.
Manager, Corporate Environmental
Affairs
McDermott International, Inc.
20 S. Van Buren Avenue
P.O. Box 351
Barberton, OH 44203-0351
Ph.: (216) 860-2964
Fax: (216)860-1134
Internet:
Halttneyer, 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
Internet:
Hanlon, Thomas R. *
Associate Research Engineer
United Technologies Corporation
Research Center
411 Silver Lane MS 129-70
East Hartford, CT 06108-1104
Ph.: (203) 727-7621
Fax: (203) 727-7669
Internet:
I am developing a "design for the environment" for new products before the
production or tooling stage. Also, we use a cost matrix to determine the best
process change to "go with."
Information transfer
I research P2 opportunities applicable to existing UITC manufacturing processes.
Cost/investment justifications are typically very difficult to complete.
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
Internet:
Active Participant
Industry
Page 114
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Harris, Robert E.
Manager, Governmental Affairs
Rockwell International Corporation
1745 Jefferson Davis Highway
Arlington, VA 22202
Ph.: (703) 412-6636
Fax: (703) 412-6812
Internet:
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
Internet:
Holmberg, Bruce *
Vice President, Environmental
Management Group
ARCCA, Inc.
1396 Piccard Drive
Rockville, MD 20850
Ph.: (301) 840-3230
Fax: (301) 840-3231
Internet:
Horn, Debbie *
Environmental Engineer
IBM Corporation
5931 Summit Lane, N.E.
Rochester, MN 55906
Ph.: (507) 281-1072
Fax:
Internet:
Homer, 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
Internet:
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
Directory - Spring 1995
Page 115
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Participant & Contact Information Experience & Capabilities
Hughes, Terri H.
Environmental/Safety Engineer
HMT Technology
1055 Page Avenue
Fremont, CA 94538
Ph.: (510)770-3037
Fax: (510)490-5538
Internet:
Ihlanfeldt, William J.' Member - AICPA's Environmental Accounting Task Force. Member - FEI's
Assistant Controller Committee on Corporate Accounting's Subcommittee on Environmental
Shell Oil Company Accounting, and Vice President - IMA's Professional Relations.
P.O.Box 2463
Houston, TX 77252-2463
Ph.: (713) 241-3210
Fax: (713) 241-7261
Internet:
Inch, Pamela *
Safety & Environmental Coordinator
Westmark Products, Inc.
P.O. Box 44040
Tacoma, WA 98444
Ph.: (206) 531-3470
Fax: (206) 536-0156
Internet:
Jacobs, Richard A. *
Mgr., Environmental Operations
PPG Industries, Inc.
One PPG Place
Pittsburgh, PA 15272
Ph.: (412) 434-2363
Fax: (412) 434-2137
Internet:
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
Internet:
* Active Participant Industry
Page 116 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Karwowski, R.J. '
Manager of Environmental Compliance
Whirlpool
2000 M-63
Benton Harbor, MI
Ph.: (616) 923-3614
Fax: (616) 923-5486
Internet:
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
Internet:
Kennedy, Mitchell L. '
Technical Specialist, Pollution
Prevention
GZA GeoEnvironmental, Inc.
27 Naek Road
Vernon, CT 06066
Ph.: (203) 875-7655
Fax: (203) 872-2416
Internet:
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
Internet:
Kreek, Michael J. '
Owner
GeoSoft: The Company
P.O. Box 643
Bellows Falls, VT 05101-0643
Ph.: (603) 756-4245
Fax:
Internet:
71041,5602COMPUSERVE.COM
I am developing and delivering training and programs on total cost assessment
for industrial and financial clients. I have developed several tools to facilitate
this process and expedite the integration of pollution prevention thinking into
management practices.
GZA GeoEnvironmental can provide a full range of environmental as well as
management services. These include standard pollution prevention services as
well as design and development of industrial eco-systems, urban redevelopment
using integrative thinking, and community education on sustainable development.
We are committed to educating our local financial institutions on the importance
of pursuing prevention in the development/redevelopment of industrial facilities,
and how assessing all costs plays an integral part in showing the environmental
benefits of pollution prevention.
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.
We offer green accounting professionals the means to apply green accounting
procedures and methods to real world business environments. Where we find an
environmental need that is not being met by current computer related products
already in existence and we prove to ourselves that a product that met that need
would be viable, we will develop that product. This is already being undertaken
in the area of green accounting with our products, GeoSoft: The Software and
GeoSoft: The Game. We are producing a green accounting software package
for small businesses. Initial beta test versions of the software will be available
for review by 10/96.
Through our Computer System Greening Services, we offer local businesses the
means the insure that their computer system is not part of the problem but part
of the solution. This also saves them electricity, space, paper and unnecessary
hardware and software purchases.
Active Participant
Industry
Directory - Spring 1995
Page 117
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Participant & Contact Information Experience & Capabilities
LaLonde, Michel "
Environmental Consultant
Alcan
1188 Sherbrooke Street West
Montreal (Quebec), CANADA
Ph.: (514)848-8026
Fax: (514) 848-1215
Internet: MICHEL-
LALONDE@MAISON.CAN.ALCAN.
CA
Lai-combe, 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
Internet:
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
Internet:
Lee, Dan * I prepare project justifications and budgets, as well as implement accounting and
Finance & Administrative Manager management reporting systems.
Weyerhaeuser Company - Integrated
Waste Management We can share information.
CCII - Suite 102
501 S. 336th Street
Federal Way, WA 98003
Ph.: (206) 924-3616
Fax: (206) 924-7395
Internet:
Leonard, Jr., Thomas F.' Responsible for accounting and analysis at a policy level.
Manager-Accounting Projects
General Electric Corporation Significant accounting/analysis experience.
3135 Easton Turnpike
Fairfield, CT 06431
Ph.: (203) 373-3179
Fax: (203) 373-3162
Internet:
* Active Participant Industry
Page 118 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Long, R. Brian
Training and Development Manager
Spartan Mills
P.O. Box 1658
Spartanburg, SC 29304-1658
Ph.: (803) 439-5277
Fax: (803) 439-5270
Internet:
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.
I review the budgeting process and educate employees in the importance of the
program; counseling in training and development of environmental programs.
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
Internet:
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
Internet:
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
Internet:
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.
Active Participant
Industry
Directory - Spring 1995
Page 119
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Participant & Contact Information Experience & Capabilities
Maclean, Richard W.' Organizing company to use better cost tracking methods to support pollution
V.P. Environmental, Health and Safety prevention.
Arizona Public Service Company
P.O. Box 53999, M.S. 9085 Benchmarking best practices. Practical application of full cost accounting.
Phoenix, AZ 85072-3999
Ph.: (602) 250-2916
Fax: (602) 250-3002
Internet:
Maddox, Jack'
Manager, Corporate Environmental
Management
Dow Chemical U.S.A.
P.O. Box 0995
Midland, MI 48686-0995
Ph.: (517)496-8561
Fax: (517) 496-5419
Internet:
Maugan, Andrew *
Executive Director
Business Council for Sustainable
Development
8303 Mapac Expressway
Suite A240
Austin, TX 78759
Ph.: (512) 794-8813
Fax: (512) 794-8815
Internet:
Mallonee, Cindy A.'
Supervisor, Construction Accounting
Arizona Public Service Company
P.O. Box 53999
Phoenix, AZ 85022
Ph.: (602) 250-3568
Fax: (602) 250-3803
Internet:
Mnrtchek, Kenneth J.
Program Manager
Alcoa Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219-1850
Ph.: (412) 553-4274
Fax: (412) 553-3231
Internet:
* Active Participant Indnstry
Page 120 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Marvel, Don L.
E.I. du Pont de Nemours and Company
Inc.
Finance Department
DuPont Building 10068
Wilmington, DE 19898
Ph.: (302) 774-2207
Fax: (302) 774-0145
Internet:
McCarron, James M. *
Director
TNT Environmental Systems
2121 W. University Drive, Suite 123
Tempe, AZ 85281
Ph.: (602) 966-9891
Fax: (602) 968-9469
Internet:
We have developed and organized the cost per unit in an electronic component
manufacturer for environmental compliance. We have also generated Return-
on-Investment analyses for a number of environmental products. C&st of
Environmental Ownership (similar to 000) is in development.
Return-on-lnvestment analysis for environmental compliance capital costs. This
includes marketing some of the by-products of hazardous waste treatment. Cost
per unit for environmental compliance documentation.
Arizona Department of Environmental Quality (DEQ) Grant for recycling dry
film stripper used in making printed circuit boards. Estimated dollar volume of
stripper in excess of $48 million per year in the U.S. Goal is to eliminate this
material as waste stream and recycle. TNT Technology is the project leader with
participation with Hughes Aircraft Co., Nelco, and ESH as contributors. Time
frame is to complete program in 1994.
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
Internet:
Melcvanich, Kriang Krai '
Assistant General Manger
Phanomsarakam Industrial Park
94 Moo 3 Khaohinzon,
Phanomsarakam
Chacherngsao 24120, THAILAND
Ph.: (038) 589-099
Fax: (038) 589-099
Internet:
I have assigned to draft up the environmental policies for the factories complex
as well as to verify every environmental project proposal.
Active Participant
Industry
Directory - Spring 1995
Page 121
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Participant & Contact Information Experience & Capabilities
Milan, Edgar J.
Vice President & Controller
Tenneco, Inc.
P. O. Box 2511
Houston, TX 77252-2511
Ph.: (713) 757-8255
Fax: (713) 757-5556
Internet:
Minter, Frank C., CPA
VP and CFO
Samford University
School of Bus. - Acctg. Chair. & Prof.
Birmingham, AL 35229
Ph.: (205) 985-4540 (H), (205) 870-
2546 (School)
Fax: (205) 870-2464 (F-School)
Internet:
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
Internet:
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
Internet:
Murville, Dean A.
Principal
MUVEX International, Inc.
2500 Q Street, NW, #544
Washington, DC 20007
Ph.: (202) 338-5214
Fax: (202) SAME
Internet:
Our corporate environmental staff sets policy for the company.
I prepare and evaluate project justification.
Progressive management information system.
Active Participant
Industry
Page 122
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Nagle, George '
Director Env. & Health & Safety
Services
Bristol-Myers Squibb Company
315 Thompson Road
P.O. Box 182
East Syracuse, NY 13057
Ph.: (315) 432-2731
Fax: (315) 432-4761
Internet:
Nelson, Roger E. '
Group Manager
BHP Minerals
Environment, Health, and Safety
550 California Street
San Francisco, CA 94104-1020
Ph.: (415) 774-2297
Fax: (415) 774-2028
Internet:
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
Internet:
Nichols, William G.
Alcoa Aluminum Company of America
1501 Alcoa Building
Pittsburgh, PA 15219
Ph.: (412) 553-3366
Fax: (412) 553-4603
Internet:
Niskala, Mikael '
Researcher
University of Lapland
P.O. Box 122
96101 Rovaniem, FINLAND
Ph.: +358-60-324682
Fax: +358-60-324600
Internet:
Prepare new project capital and operating budget forecasts.
We are experienced in costing environmental programs related to the mining
industry however we do not offer consulting services.
I provide Headquarters direction to the federal government audit organization
responsible for auditing contract costs, including environmental costs, charged to
contracts of the Department of Defense, the Environmental Protection Agency
and other agencies.
We are willing to share experiences and guidance in measuring the costs of
environmental damage and cleanup.
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 1995
Page 123
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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
Internet:
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
Internet:
Olha, Jennifer
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet: jolha @ cap.gwu.edu
Paige, William
Manager, Prevention & Compliance
Program
General Electric Company Industrial
and Power Systems
P.O. Box 1949
Raleigh, NC 27602
Ph.: (919) 821-0093
Fax: (919) 821-3807
Internet:
Peargin, Janet C. * Nothing currently, but I act as a "consultant" to our Operating Companies and
Environmental Engineer several have become more interested in looking at environmental costs.
Chevron Research & Tech. Co.
P.O. Box 4054 We're really on the very beginning. Infancy. Hope to have some fairly good
1003 West Cutting Blvd. inventory (work) tracking systems in place by year end. The cost accounting
Richmond, CA 94804-0054 pieces would follow later.
Ph.: (510) 242-3226
Fax: (510) 242-1380
Internet:
* Active Participant Industry
Page 124 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Peck, Ralph E.
Manager, ILS and CM
Allison Transmission
P.O. Box 894 F07
Indianapolis, IN 46206-0894
Ph.: (317) 242-2743
Fax: (317) 242-3046
Internet:
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
Internet:
Poduska, Richard (Dick)
Director, Health Safety & Env. Affairs
Eastman Kodak Company
1100 Ridgeway Avenue
Building 320-KP
Rochester, NY 14652-6255
Ph.: (716) 722-0693
Fax: (716) 477-2993
Internet:
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
Internet:
Price, Ed
Environmental Scientist
3M
2-3E-09
P.O. Box 33331
St. Paul, MN 55133
Ph.: (612) 778-6177
Fax: (612) 178-6176
Internet:
Active Participant Industry
Directory - Spring 1995 Page 125
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Participant & Contact Information Experience & Capabilities
Price, Randy *
Director, Environmental Affairs
J.M. Huber Corporation
333 Thornall Street
Edison, NJ 08818
Ph.: (908) 549-8600, ext. 6850
Fax: (908) 549-0410
Internet:
Proveaux, Jeff
Accounting Manager
Treffets Precision, Inc.
102 North 22 Avenue
Phoenix, AZ 85009
Ph.: (602) 258-1554
Fax: (602) 252-1933
Internet:
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
Internet:
Putnam, David L. *
Principal
Environmental Quality Systems
352 Botsford Street
New Market, Ontario, CANADA
Ph.: (905) 853-0362
Fax: (905) 836-9488
Internet:
Quick, Ed '
Manager, Environmental Health &
Safety
Hoechst Celanese Corporation
P. O. Box 428
Bishop, TX 78343
Ph.: (512)584-6461
Fax: (512) 584-6168
Internet:
At present, I am just tracking developments in the arena of full cost accounting.
I also chair the Business Roundtable's waste minimization committee and we are
starting to address this issue in the committee.
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
Industry
Page 126
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Reisman, Robert D.
Controller
American Cyanamid Company
1 Cyanamid Plaza
Wayne, NJ 07470
Ph.: (201) 831-3036
Fax: (201) 831-2210
Internet:
Renato, Julian M. David '
Associate Pkg. Technologist
San Miguel Packaging Products
109 C. Palanca, Jr. St. - Legaspi Village
Makati, Metro Manila, PHILIPPINES
1200
Ph.: (632) 813-8064
Fax: (632) 865-774
Internet:
Robertaccio, Francis L. *
Principal Consultant
E.I. du Pont de Nemours and Company
Inc.
1007 Market Street
N5470A
Wilmington, DE 19898
Ph.: (302) 774-8094
Fax: (302) 774-7321
Internet:
Rock, Clifford L. *
Director of Marketing
The Navix Corporation
200 Harris Road
Greenup,KY41144
Ph.: (606) 836-7600
Fax: (606) 836-3730
Internet:
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.
We are developing an enterprise information system for the management of
environmental, health and safety businesses. Our system allows for materials
accounting with the ability to cost the processes.
We can provide an integrated-media environmental information system that will
enable large companies to track their material releases across media and assess
cost components to the waste materials.
Active Participant
Industry
Directory - Spring 1995
Page 127
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Participant & Contact Information Experience & Capabilities
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
Internet:
Rubin, Leonard G. *
Editor-in-Chief
United Nations (CCC/UN) -
Communications Coordinating
Committee
220 Central Park South
New York, NY 10019
Ph.: (212) 246-7256
Fax: (212) 582-0223
Internet:
Ryberg, Betty A. *
Environmental Design Program
Manager
Pitney Bowes Inc.
MS 63-35
One Elmcroft Road
Fairfield, CT 06430
Ph.: (203)351-7821
Fax: (203) 351-7597
Internet:
Sakornarun, Suporn *
Thailand Department of Industrial
Works
7516 Rama VI Road
Rajathevee
Bangkok, THAILAND 10400
Ph.: (662) 2464314
Fax: (662) 2464314
Internet:
I interface on all environmental issues, national and international.
Provide liaison with United Nations.
I facilitate design teams to consider environmentally preferable design
alternatives. And without a method for life cycle costing the design teams have
little justification for taking certain approaches which increase direct costs.
Publications which describe our best practices. Participation in external
organizations to share successes and failures.
I am developing the new concept of moving from treatment to preservation.
Disseminate to industries and public; Service to industries.
Active Participant
Page 128
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
Scbulte, 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
Internet:
Science, C. Thomas, Ph.D. I am trying to encourage cooperative efforts to improve technology relating to
Director, Environmental Technology product life cycle analysis, risk-benefit analysis, environmental cost accounting
Partnerships and other needs of chemical manufacturers.
E.I. du Pont de Nemours and Company
Inc. Multiple.
Experimental Station, Bldg. 304/A306
P.O. Box 80304
Wilmington, DE 19880-0304
Ph.: (302) 695-9486
Fax: (302) 695-2504
Internet:
Selman, Belle F. * Develop industrial waste prevention programs for industry, including total cost
President accounting audits of wasted raw materials.
Waste Advantage, Inc.
17117 West Nine Mile Road, Suite 902 Industrial waste prevention engineering services, waste prevention/source
Southfield, MI 48075 reduction and tracking software, and waste prevention training services.
Ph.: (313) 569-8150
Fax: (313) 569-8151
Internet:
Shelton, Keith
Support Engineering Manager
Texas Instruments
2501 West University
McKinney, TX 75070
Ph.: (214) 952-5216
Fax: (214) 952-5222
Internet:
Active Participant Industry
Directory - Spring 1995 Page 129
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Participant & Contact Information Experience & Capabilities
Shim, Tong Wook
Accounting Manager
Pohang Steel Canada Ltd.
Suite #1440 - 650 W. Georgia Street
P.O. Box 11617
Vancouver, B.C. V6B 4N9, CANADA
Ph.: (604) 669-6689
Fax: (604) 669-5805
Internet:
Shwam, Bill
Sr. Environmental Manager
Polaroid
1265 Main Street
Waltham, MA 02254
Ph.: (617) 386-0848
Fax: (617) 386-2240
Internet:
Silva, Nuno *
Environmental Corporate Manager
Aracruz Celuloss S.A.
Rua: LauroMuller, 116/220
Botafogo - RJ, BRAZIL 22299-900
Ph.: (55-21) 541-1699
Fax: (55-21) 541-5443
Internet:
Singer, Scott *
Manager, Environmental Engineering
Norden Systems Inc.
10 Nordem Place
Norwalk, CT 06856
Ph.: (203) 852-5846
Fax: (203) 852-5333
Internet:
Soderberg, Art *
Environmental Manager
AT&T
13 Morristown Road
Baskingridge, NJ 07920
Ph.: (908) 204-8704
Fax: (908) 204-8217
Internet:
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
Internet:
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.
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.
Active Participant
Industry
Page 130
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Steinmiller, Eric '
Project Engineer
Environmental Resources Management,
Inc.
2666 Riva Road, Suite 200
Annapolis, MD 21401
Ph.: (410) 266-0006
Fax: (410) 266-8912
Internet:
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
Internet:
Stimart, William R.
Vice President
Duke Power Company
422 S. Church Street
Charlotte, NC 28242
Ph.: (704) 382-6456
Fax: (704) 382-2677
Internet:
Sweed, Norman H.
Section Head - Air Quality
Exxon Research & Engineering
Company
P.O. Box 101
Florham Park, NJ 07932-0101
Ph.: (201) 765-3442
Fax: (201) 765-1496
Internet:
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
Internet:
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
Internet:
I prepare worksheets and guidance documents on pollution prevention for
facility personnel. In these worksheets and documents there are areas for cost/
project viability comparisons and assessments and capital project budgeting and
evaluation. Additionally, we would like to better associate costs to specific
product lines and/or areas.
Business is in infancy but we seriously hope we can provide helpful documents to
others in the near turn.
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 1995
Page 131
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Participant & Contact Information Experience & Capabilities
Thoem, Terry L. '
Manager, Safety, Health, and Environ.
Int. Business Dev. & Resources
Conoco Inc.
600 North Dairy Ashford (77079-6651)
P.O. Box 2197
Houston, TX 77252-2197
Ph.: (713) 293-3640
Fax: (713) 293-1915
Internet:
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
Internet:
Tierney, Ken
Director of Environmental Quality
Raytheon Corporation
141 Spring Street
Lexington, MA 02173
Ph.: (617) 862-6600
Fax: (617) 860-2210
Internet:
Timmons, Earl L.
Vice President - Finance
E.I. du Pont de Nemours and Company
Inc.
1007 Market St., Rm. D-8000
Wilmington, DE 19898
Ph.: (302) 774-5470
Fax: (302) 774-7869
Internet:
* Active Participant Industry
Page 132 " Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Tompkins, Tom C. '
Environmental Specialist
Amoco Oil Company
200 E. Randolph Drive, MC-4904
Chicago, IL 60601
Ph.: (312) 856-4235
Fax: (312)856-7584
Internet:
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
Internet:
Veenstila, Scott C.
Senior Environmental Engineer
Planners Life Saving Company
P.O. Box 64
Winston-Salem, NC 27102-0064
Ph.: (910) 741-6677
Fax: (910) 741-6803
Internet:
Vetrano, S.
Senior Government Relations
Representative
The Clorox Company
P.O. Box 24305
Oakland, CA 94623
Ph.: (510) 271-7739
Fax: (510)271-6583
Internet:
Vogt, Michael T. '
Manager, Program Development
Ashland Oil Inc.
P.O. Box 391 BEk-4
Ashland, KY41101
Ph.: (606) 329-3070
Fax: (606) 329-4296
Internet:
Developing corporate (multi-operation) accounting method.
Active Participant
Industry
Directory - Spring 1995
Page 133
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Participant & Contact Information Experience & Capabilities
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
Internet:
Vrana, Bruce M.
Consultant
E.I. du Pont de Nemours and Company
Inc.
1007 Market Street
Wilmington, DE 19898
Ph.: (302) 774-2341
Fax: (302) 774-2457
Internet:
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
Internet:
Welch, Jr., Robert W. '
Vice President, Environmental Affairs
Columbia Gas System Service
Corporation
20 Montchanin Road
Wilmington, DE 19807
Ph.: (302) 429-5269
Fax: (302) 429-5596
Internet:
Wesolowski, Daniel *
Manager, Clean Technology,
Environmental Affairs
Westinghouse Electric Corporation
11 Stanwix Street, Room 1555
Pittsburgh, PA 15222
Ph.: (412) 642-3195
Fax: (412) 642-3318
Internet: WES 1981
I evaluate alternatives for technical and economic merit, including the impact of
environmental factors.
Provide/interface between environmental issues and the cost accounting and
capital budget departments.
I am responsible for coordination of pollution prevention activities for the
corporation, including project justifications. I also chair a committee which is
looking at environmental cost accounting. Experience in coordinating a
corporate pollution prevention program. Experience in performing financial
analysis of pollution prevention alternatives.
I chair a committee which is focusing on environmental managerial accounting
and capital budgeting practices. At this point, we are in the information
gathering and planning mode.
Active Participant
Industry
Page 134
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
Wilkens, John A. *
Research Associate
E.I. du Pont de Nemours and Company
Inc.
Experimental Station 304/A320
P.O. Box 80304
Wilmington, DE 19880-0304
Ph.: (302) 695-3143
Fax: (302) 695-2504
Internet:
Williams, David K. '
Environmental Compliance Specialist
Wyeth-Ayerst Laboratories
150 Radnor Chester Road, Building D3
St. Davids, PA 19083
Ph.: (610) 902-3521
Fax: (610) 964-3823
Internet:
Williams, Todd A.
General Motors Corporation
Argonaut A-205-H
485 W. Milwaukee
Detroit, MI 48202
Ph.: (313) 556-7608
Fax: (313) 556-7629
Internet:
Active Participant
Directory - Spring 1995 Page 135
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Participant & Contact Information Experience & Capabilities
Wilson, Ed
Environmental Engineer
Chevron Chemical Company
6001 Bollinger Canyon Road
San Ramon, CA 94583
Ph.: (510)842-1468
Fax: (510) 842-3194
Internet:
Wood, Jeaonie '
Manager
AT&T - Global Info Solutions
Global Manufacturing WHQ4
1700 S. Patterson Boulevard
Dayton, OH 45479
Ph.:(513)445-2660
Fax: (513) 445-1026
Internet: @DaytonOH.NCR.COM
I organized and currently chair the AT&T Green Accounting Team
commissioned by AT&T's Design for Environmental Coordinating Team. The
Green Accounting Team has representatives from multiple sites and functions
and is using and Activity Based approach for measurement and change
management. Our charter is to integrate environmental considerations into our
management accounting practices, processes and decisions.
Our team can provided overviews and assessment tools for process
improvements which emphasize best practices replacing the need for compliance.
Woods, Shelley *
Engineer
E.I. du Pont de Nemours and Company
Inc.
PPOB-X
Chambers Works
Deepwater, NJ 08023
Ph.: (609) 540-2372
Fax: (609) 540-2336
Internet:
WulfT, John K.
Vice President & Controller
Union Carbide Corporation
39 Old Ridgebury Road E 4250
Danbury, CT 06817-0001
Ph.: (203) 794-3076
Fax: (203) 794-6104
Internet:
We have developed a Green Accounting assessment/improvement tool for site
use which includes a mapping resources to environmental activities. As this is
deployed in 1995, our team will identify and orient traditional financial models
toward an Activity Based view and an environmental context.
* Active Participant
Industry
Page 136
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Wysseier, John
Audit Supervisor
PPG Industries, Inc.
One PPG Place
Pittsburgh, PA 15272
Ph.: (412) 434-3084
Fax: (412) 434-4578
Internet:
Yates, John, C.P.L.
ILS Manager, Advanced Programs
Loral Vought Systems Corporation
P.O. Box 650003 MS-EM-94
Dallas, TX 75265-0003
Ph.: (214) 603-7802
Fax: (214) 603-0184
Internet:
Zosel, Thomas W.
Manager
3M
Environ. Eng. and Poll. ContTBuilding
2-3W-09
P. O. Box 33331
St. Paul, MN 55133-3331
Ph.: (612) 778-4805
Fax: (612) 778-7959
Internet:
I am currently the Logistics Department point of contact for estimating the
disposal of hazardous waste costs for weapon systems under development.
Active Participant
Industry
Directory - Spring 1995
Page 137
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* Active Participant Industry
Page 138 Directory - Spring 1995
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PARTICIPANTS INVOLVED IN LEGAL SERVICES
Participant & Contact Information Experience & Capabilities
Kinder, Duncan L. My practice includes topics related to business systems such as pollution
Attorney prevention, process safety management, ISO9000, Americans with
68761 Hammond Road Disabilities Act, and Electromotion Understanding of SARA Title III,
St. Clairsville, OH 43950 Pollution Prevention Act, storm water regulations, RCRA manifest
Ph.: (614) 695-0901 certification, OSHA Process Safety Management Standards, and ISO9000
Fax: (614) 695-9211 contractual obligations.
Internet:
I wrote an article for the October, 1994 issue of Occupational Health and
Safety about integrating process safety management and ISO9000. I am
currently writing a book entitled The How of Business Systems showing
how pollution prevention integrates with ISO9000 and other Total Quality
Management topics.
^Active Participant Legal Services
Directory - Spring 1995 Page 139
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* Active Participant Legal Services
Page 140 Directory - Spring 1995
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PARTICIPANTS INVOLVED IN LENDING/FINANCIAL SERVICES
Participant & Contact Information Experience & Capabilities
Adams, Jane B.
Project Manager
Financial Accounting Standards Board
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856
Ph.: (203) 847-0700
Fax: (203) 849-9714
Internet:
Brown, Annice '
Technology Transfer Specialist
World Bank
1818 H Street, N.W.
Asia Environmental Division, ASTEN
MC 8-451, Room MC 8-451
Washington, DC 20433
Ph.: (202) 458-7135
Fax: (202) 522-1664
Internet:
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
Internet:
Davies, Christopher A., B. Comm., C.A.
Senior Manager
KPMG Peat Marwick - Thorne
Chartered Accountants
777 Dunsmuir Street
P.O. Box 10426, Pacific Centre
Vancouver, B.C. V7Y 1K3, CANADA
Ph.: (604) 691-3000/Direct 691-3145
Fax: (604) 691-3031
Internet:
Active Participant Lending/Financial Services
Directory - Spring 1995 Page 141
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Participant & Contact Information Experience & Capabilities
Delaney, Elizabeth *
Vice President
First Environment
90 Riverdale Road
Riverdale, NJ 07457
Ph.: (201) 616-9700
Fax: (201) 616-1930
Internet:
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
Internet:
Ganzi, John T. *
Principal
Environment Management Services
42 W. 89th Street
New York, NY 10024
Ph.: (212) 783-6926
Fax: (212) 783-4344
Internet:
Goldberg, Terri L. *
Pollution Prevention Program Manager
North East Waste Management
Officials' Association
129 Portland Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
Internet:
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.
Active Participant
Lending/Financial Services
Page 142
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Harris, Richard M., C.A.
President
KPMG Environmental Services Inc.
Commerce Court West (King & Bay
Streets)
P.O. Box 31
Toronto, Ontario M5L 1B2, CANADA
Ph.: (416) 777-3778
Fax: (416) 777-3364
Internet:
Kennedy, Mitchell L. '
Technical Specialist, Pollution
Prevention
GZA GeoEnvironmental, Inc.
27 Naek Road
Vernon, CT 06066
Ph.: (203) 875-7655
Fax: (203) 872-2416
Internet:
King, Alfred M., CMA *
Senior Vice President
Valuation Research Corporation
3 Independent Way
Princeton, NJ 08540
Ph.: (609) 452-0900
Fax: (609) 452-7651
Internet:
I am developing and delivering training and programs on total cost
assessment for industrial and financial clients. I have developed several
tools to facilitate this process and expedite the integration of pollution
prevention thinking into management practices.
GZA GeoEnvironmental can provide a full range of environmental as
well as management services. These include standard pollution
prevention services as well as design and development of industrial eco-
systems, urban redevelopment using integrative thinking, and community
education on sustainable development.
We are committed to educating our local financial institutions on the
importance of pursuing prevention in the development/redevelopment of
industrial facilities, and how assessing all costs plays an integral part in
showing the environmental benefits of pollution prevention.
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.
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
Internet:
Shapiro, Terri '
Associate Director
Cascadia Revolving Fund
157 Yesler Way
Suite 414
Seattle, WA 98104
Ph.: (206) 447-9226
Fax: (206) 682-4804
Internet:
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
Directory - Spring 1995
Page 143
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Active Participant Lending/Financial Services
Page 144 Directory - Spring 1995
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PARTICIPANTS INVOLVED IN NON-PROFIT CURRICULUM
Participant & Contact Information
Arnold, Matthew *
President
Management Institute for Environment
and Business (MIEB)
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
Internet:
Cote, Joseph T.
Vice President
American Institute of Certified Public
Accountants
Harborside Financial Center, 201 Plaza
Three
Jersey City, NJ 07311
Ph.: (201) 938-3535
Fax: (201) 938-3516
Internet:
Haveman, Mark *
WRITAR
1313 5th Street, SE
Minneapolis, MN 55108
Ph.: (612) 379-5995
Fax: (612) 379-5996
Internet:
Innis, AJ *
Associate Director
WRITAR
1313 Fifth Street S.E., Suite 327
Minneapolis, MN 55414
Ph.: (612) 379-5995
Fax: (612) 379-5996
Internet:
Experience & Capabilities
Management Institute for Environment and Business (MEB) formalized "The
Business-Environment Learning and Leadership (BELL) Program," a
consortium of 25 business schools committed to integrating environmental issues
throughout the core curriculum. BELL brings together universities, corporations
and communities to advance the "greening" of management education through
five programmatic components: curriculum, development, technical assistance,
university-community partnerships, conferences and materials exchange. MEB
staff conducts campus site visits, engage in joint case development and facilitates
partnerships among universities, corporations and communities.
BELL builds on the successes of existing partnerships between MEB and seven
leading business schools - Northwestern University, Stanford University,
University of Michigan, University of Texas and University of Virginia, Indiana
University and Institute Tecnologico y de Estudios Superiores de Monterrey
(ITESM). These relationships were developed through MEB's Pilot Program in
Environmental Management Education, which began in late 1991.
I administer conferences that offer continuing professional education to
accountants about environmental issues.
We are interested in alliances that will help provide education to move people.
(1) North American Environmental Conference.
(2) To provide continuing professional education to accountants, lawyers,
engineers, economists and others about environmental issues.
(3) American Institute of CPAs (AICPA), Institute of Management Accountants
(IMA), Canadian Institute of Chartered Accountants (CICA), Society of
Management Accountants of Canada (SMAC), and EPA.
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-Profit Cnrricnlnm
Directory - Spring 1995
Page 145
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Participant & Contact Information Experience & Capabilities
Molinero, Larry *
Management Institute for Environment
and Business (MIEB)
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
Internet:
Speicher, Ann Leigh
Manager, Public Policy and Information
Office We can achieve wide dissemination of information among the engineering
American Society for Engineering education community, both through our publications (particularly ASEE "Prism"
Education and my monthly legislative newsletter to the deans "Capitol Circuit"), and
Eleven Dupont Circle through the ASEE Engineering Deans Council. The deans' council represents
Suite 200 the more than 300 schools of engineering around the country.
Washington, DC 20036-1207
Ph.: (202) 986-8500
Fax: (202) 265-8504
Internet:
* Active Participant Non-Profit Curriculum
Page 146 Directory - Spring 1995
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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) 980-8530
Fax: (212) 980-8632
Internet:
Armstrong, Winifred '
Consulting Economist
Regional Plan Association
570 Lexington Avenue
New York, NY 10022
Ph.: (212) 980-8530, x272
Fax: (212) 980-8632
Internet:
Banks, Darryl '
World Resources Institute
1709 New York Avenue, N.W.
Washington, DC 20006
Ph.: (202) 662-6300
Fax: (202) 638-0036
Internet:
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 of 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 1995
Page 147
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Participant & Contact Information Experience & Capabilities
Becker, Monica *
Massachusetts Institute of Technology
Center for Technology, Policy, and
Industrial Development
Room E-40-242
Cambridge, MA 02139
Ph.: (617) 253-6470
Fax: (617) 253-7140
Internet:
Burns, Susan *
Senior Project Manager
ERM - West, Inc.
1050 Warfield Avenue
Oakland, CA 94610
Ph.: (510) 839-8879
Fax: (510) 946-9968
Internet: S. Burns @ igc.apc.org
Cairncross, Frances
Environment Editor
The Economist
25 St. James's Street
London SW1A 1HG, ENGLAND,
UNITED KINGDOM
Ph.: 01-839-7000
Fax: 01-839-2968
Internet:
Conway-Schempf, Noellette, Ph.D. '
Executive Director, Green Design
Initiative, Adjunct Professor and
Environmental Management
Carnegie Mellon University
GSIA, Room 224
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2299
Fax: (412) 268-6837
Internet: ncOy+ @ andrew.cmu.edu
Ditz, Daryl'
Associate
World Resources Institute
1709 New York Avenue, N.W.
Washington, DC 20006
Ph.: (202) 662-3498
Fax: (202) 638-0036
Internet:
I develop and implement pollution prevention programs for business/industry.
Directing Carnegie Mellon University's Green Design Initiative, a program to
develop environmentally-conscious products and processes. The initiative
involves: 1) Research aimed at providing industry with pollution prevention
tools and technologies, 2) Educational programs aimed at instilling an
environmental awareness among university graduates regardless of major by
incorporating environmental modules and case studies into required core
courses.
I am currently developing environmental courses for Carnegie Mellon's Business
School. These courses incorporate full cost accounting, environmental capital
budgeting, LCA, etc. Course outlines for underground and MBA electives.
Executive education courses on Green Design and Environmental Management.
Managing WRI's Study of Accounting Practices at Fortune 100 companies.
* Active Participant
NoD-Profit Research
Page 148
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Dorfman, Mark
INFORM
281 Park Avenue South
New York, NY 10016
Ph.: (212) 689-4040
Fax: (212) 447-0689
Internet:
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
Internet:
Garnett, Myrvin L. '
Chairman
Center for the Urban Environment
836 Cleveland Street
Brooklyn, NY 112084802
Ph.: (718) 649-1974
Fax: (718) 826-3463
Internet:
Graham, John
The Economist
Research & Marketing
275 St.-Jacques, Suite 50
Montreal, Quebec, CANADA H2Y
1M9
Ph.: (514) 842-0643
Fax: (514)842-2789
Internet:
Grulich, Madeline M. '
Executive Director
Pacific NW Pollution Prevention
Research Center
1326 Fifth Avenue, Suite 650
Seattle, WA 98101
Ph.: (206)223-1151
Fax: (206)223-1165
Internet: BSRC-PPRC @
CCMAIL.PNL.GOV
Haveman, Mark'
WRITAR
1313 5th Street, SE
Minneapolis, MN 55108
Ph.: (612) 379-5995
Fax: (612) 379-5996
Internet:
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.
Through community education, I would like to actively develop, advocate and
research accounting or capital budgeting for the community, especially minority
communities.
Community education to minority neighborhoods.
We are funding two projects: one bank loan officer training program and an
MBA project involving a cost evaluation of a UV-curing process.
Referral, grants
Train others in econ analysis and justification for P2 activities. In the future,
work with targeted companies involved with P2 technical assistance to implement
this type of assistance as well. We assist cost/benefit analysis as a part of our
projects. We train others in cost/benefit analysis. We track development and
applications in the field, and design materials to disseminate this information.
Training; Assessment Procedures; Links with Quality Management; Academic
Networks. Research Training Analysis; Applications Networking.
Active Participant
Non-Profit Research
Directory - Spring 1995
Page 149
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Participant & Contact Information Experience & Capabilities
Henrickson, Chris
Professor of Civil and Environmental
Engineering
Carnegie Mellon University
Civil and Environmental Engineering
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-2948
Fax: (412) 268-7813
Internet: cth+ @ andrew.cmu.edu
Innis, Al '
Associate Director
WRITAR
1313 Fifth Street S.E., Suite 327
Minneapolis, MN 55414
Ph.: (612) 379-5995
Fax: (612) 379-5996
Internet:
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal solid
waste recycling and disposal.
Course outlines. Executive education programs.
Jae-Hyng, Kim
Senior Researcher
National Institute of Environmental
Research
280-17 Bulwang-Dong, Eunpyang-Gu
Seoul, KOREA 122-040
Ph.:
Fax:
Internet:
Jordan, Christine M. *
Research Assistant
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 578-2716
Fax: (703)845-2211
Internet: CJORDAN@IDA.ORG
Ken-, Rob
International Institute for Sustainable
Development
161 Portage Avenue East, 6th Floor
Winnipeg, Manitoba, CANADA R3B
OY4
Ph.: (204) 958-7704
Fax: (204) 958-7710
Internet:
Lave, Lester *
Economics
Carnegie Mellon University
GSIA 254C
Schenley Park
Pittsburgh, PA 15206
Ph.: (412) 268-8837
Fax: (412) 268-6837
Internet: 1101+@ andrew.cmu.edu
I am researching tools and methodologies for estimating environmental costs
associated with Department of Defense activities.
My organization is a federally funded research and development center which
provides analytical assistance to the Department of Defense and on a selective
basis to other federal agencies.
Research on "Product and Process design for the environment" or Green
Design. Individual projects include: software tools for environmentally-
conscious product design, examination of Life Cycle Analysis, municipal solid
waste recycling and disposal, social evaluation of product packaging. Teach
courses which include material on tradeable pollution permits, understanding
regulatory strategies, and environmental policy.
Course outlines, executive education programs, guest speakers, computer
software.
Active Participant
Non-Profit Research
Page 150
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Mang, Robert A. '
Chairman, Sustainable Economy Project
World Business Academy
Route 7, Box 127 TM
Santa Fe, NM 87505
Ph.: (505) 984-2254
Fax: (505) 989-4252
Internet:
Moran, Stephen R.
Head Environmental Research
Canada - Alberta Research Council
P.O. Box 8330
Edmonton, Alberta, CANADA T6H
5X2
Ph.: (403)450-5251
Fax: (403) 450-5242
Internet:
Olha, Jennifer
Research Associate
Environmental Policy Center
2000 L Street, N.W., Suite 710
Washington, DC 20036
Ph.: (202) 296-7444
Fax: (202) 296-7442
Internet: jolha @ cap.gwu.edu
Polsky, Matthew "
Research Scientist
New Jersey Department of
Environmental Protection and Energy
Risk Reduction Unit, Div. of Science
CN 402
Trenton, NJ 08625-0402
Ph.: (609)777-0319
Fax: (609) 292-7340
Internet:
Organizing a task force of several disciplines including business people and
accountants to (1) frame a research project to develop internalized accounting of
external environmental and social costs, and (2) 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 discriminating information, ideas and
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 place of TCA and its
relationships to critical concepts such as sustainable development, TQM,
industrial policy, green technologies.
Active Participant
Non-Profit Research
Directory - Spring 1995
Page 151
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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
Internet:
Rubin, Rebecca '
Research Staff Member
Institute for Defense Analyses (IDA)
1801 N. Beauregard Street
Alexandria, VA 22311
Ph.: (703) 845-6944
Fax: (703) 845-6722
Internet:
Steger, Wilbur A., Ph.D. *
President
CONSAD Research Corporation
121 North Highland Avenue
Pittsburgh, PA 15206
Ph.: (412) 363-5500
Fax: (412) 363-5509
Internet:
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
Internet:
Tweedale, Tony
President
Recycle Missoula, Inc.
224 E. Pine #2
Missoula, MT 59802-4541
Ph.: (406) 542-1708
Fax:
Internet:
Warren, John L. *
Senior Program Director
Battelle - Pacific Northwest Lab
Pacific Northwest Labs
P.O. Box 999, K8-12
Richland, WA 99352
Ph.: (509) 372-4759
Fax: (509) 372-4376
Internet:
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 microeconornic use. Try to show
that pollution prevention solutions are worth implementing.
Just started the work on this area.
We perform solid waste audits for small businesses so I like to keep up-to-date
on financial incentive/disincentives to waste reduction, industrial hazardous waste.
I am developing a PC based tool for integrating life cycle environmental analysis
and life cycle cost analysis into a strategic business management tool.
Life cycle cost and environmental analysis strategic environmental management.
* Active Participant
Non-ProGt Research
Page 152
Directory - Spring 1995
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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
Internet:
Whang, Jin Taek
Senior Researcher
Samsong Global Environment Research
Center
10th Floor, Namdaemoon Building
25, Bongrae-Dong Iga, Choong-Ku
Seoul 100-161, KOREA
Ph.: 0082-2-311-4307
Fax: 0082-2-311-4309
Internet:
White, Allen '
Director, Risk Analysis Group
Tellus Institute
11 Arlington Street
Boston, MA 02116-3411
Ph.: (617) 266-5400
Fax: (617) 266-8303
Internet:
Yuen, Marion '
268 Berkeley Place
Brooklyn, NY 11217
Ph.: (718) 230-4798
Fax:
Internet:
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.
Consulting on organizational changes that impact on corporate culture, policies
and structures: research on attitudes and corporate culture; facilitation of focus
and strategy groups; and advice on communication of decision and initiatives.
Familiarity with environment of accounting profession.
Active Participant
Non-Profit Research
Directory - Spring 1995
Page 153
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* Active Participant Non-Profit Research
Page 154 Director; - Spring 1995
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PARTICIPANTS INVOLVED IN NON-PROFIT TECHNICAL ASSISTANCE
Participant & Contact Information
Arnold, Matthew *
President
Management Institute for Environment
and Business (MIEB)
1220 16th Street, N.W.
Washington, DC 20036
Ph.: (202) 833-6556
Fax: (202) 833-6228
Internet:
Baggot, Robert A.
Business Liaison
Wisconsin Department of Natural
Resources
Office of Pollution Prevention
P.O. Box 7921
Madison, WI 53707-7921
Ph.: (608) 264-8951
Fax: (608) 267-5231
Internet:
BAGGOT#DNCM.DNR.WISC.GOV
Bernstein, Scott *
Center for Neighborhood Technologies
2125 West North Avenue
Chicago, IL 60647
Ph.: (312) 278-4800
Fax: (312) 278-3840
Internet:
Experience & Capabilities
Management Institute for Environment and Business (MEB) formalized "The
Business-Environment Learning and Leadership (BELL) Program," a
consortium of 25 business schools committed to integrating environmental issues
throughout the core curriculum. BELL brings together universities, corporations
and communities to advance the "greening" of management education through
five programmatic components: curriculum, development, technical assistance,
university-community partnerships, conferences and materials exchange. MEB
staff conducts campus site visits, engage in joint case development and facilitates
partnerships among universities, corporations and communities.
BELL builds on the successes of existing partnerships between MEB and seven
leading business schools - Northwestern University, Stanford University,
University of Michigan, University of Texas and University of Virginia, Indiana
University and Institute Tecnologico y de Estudios Superiores de Monterrey
(ITESM). These relationships were developed through MEB's Pilot Program in
Environmental Management Education, which began in late 1991.
I will be assisting businesses with implementing environmental cost accounting
into their decision making. Plan to develop workshops and one on one
assistance.
Active Participant
Non-Profit Technical Assistance
Directory - Spring 1995
Page 155
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Participant & Contact Information Experience & Capabilities
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
Internet:
Brown, Douglas M. *
Research Fellow
Logistics Management Institute
2000 Corporate Ridge
McLean, VA 22102
Ph.: (703) 917-7308
Fax: (703)917-7511
Internet: DBROWN @ LMI.ORG
Cotter, Mark,Ph.D., P.Eng.
Director, Environment
Automotive Parts Manufacturers'
Association
195 The West Mall, Suite 516
Toronto, Ontario, CANADA M9C 5K1
Ph.: (416) 620-4220
Fax: (416) 620-9730
Internet:
DeMurs, Patrick *
Industry Relations Coordinator
Massachusetts Toxics Use Reduction
Institute
U. of Massachusetts, Lowell
1 University Avenue
Lowell, MA 01854
Ph.: (508) 934-3294
Fax: (508) 934-3050
Internet:
Drabaek, Iver
Business Development Manager
dk-TEKNIK
Gladsaxe Moellevej 15
DK-2860 Soeborg, DENMARK
Ph.: +45396965 11
Fax: +45 39 69 60 02
Internet:
I prepare budgetary estimates and project reviews, and use the project database
for performing capital requirements analyses for the Army's environmental
program. This requires assessment of Army-wide capital budget needs based on
future regulations, and we attempt to ensure that operating improvements are
not charged off to environmental budgets.
We have a powerful database of projects across all media programs that can
serve as a project cost/schedule baseline. We have many years of experience in
capital allocation and budgeting. I am also the President of an environmental
association which may serve as a useful network.
I assist companies in identifying opportunities for pollution prevention. This
requires assessing the costs of current practices and comparing them with the
cost of P2 options.
Our organization has an active program with the provincial and federal
governments and participating companies (~ 12) in pollution prevention. We
have a clean technology program under development, as well as a P2 training
program.
Developing new systems for Total Cost Assessment to be used by industry.
Environmental and energy consultancy; environmental and energy management
and auditing.
Active Participant
Non-Profit Technical Assistance
Page 156
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Gold, David
Regional Manager
NIST Manufacturing Extension
Partnership
Building 224 Room B115
Gaithersburg, MD 20899
Ph.: (301) 975-5020
Fax: (301) 963-6556
Internet:
Goldberg, Terri L. '
Pollution Prevention Program Manager
North East Waste Management
Officials' Association
129 Portland Street
Boston, MA 02114
Ph.: (617) 367-8558
Fax: (617) 367-0449
Internet:
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
Internet:
I teach workshops on pollution prevention accounting.
Technical assistance to manufacturers that deal with cost accounting for
production and environmental compliance. We operate a pollution prevention
program for manufacturers. We provide pollution prevention audits and
technical assistance that includes accounting practices.
I provide liaison between our technical committees and between our organization
and other organizations, who are interested in, or perform such work.
We are a non-profit educational association for professionals involved in
estimating, cost control, planning and scheduling, profitability analysis, and
project management of engineering projects.
The MEP provides technical assistance to manufacturers through regional non-
profit organizations.
Actively conducted research, technical assistance, and training on Costing and
Financial Analyses of P2 investments.
I prepare project justifications.
Checklist to identify areas of technology transfer to eliminate or reduce
pollution. Skills/services to assist with projects to accomplish pollution
prevention.
Active Participant
Non-Profit Technical Assistance
Directory - Spring 1995
Page 157
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Participant & Contact Information Experience & Capabilities
Gnilich, Madeline M. '
Executive Director
Pacific NW Pollution Prevention
Research Center
1326 Fifth Avenue, Suite 650
Seattle, WA 98101
Ph.: (206)223-1151
Fax: (206)223-1165
Internet: BSRC-PPRC <§>
CCMAIL.PNL.GOV
Johnson, Ronald G. '
Hazardous Material/Waste
Minimization Division Manager
U.S. Marine Corps
MCAS Tustin/Marine Aviation Group
6800 East Sea Knight Court
Irvine, CA 92714
Ph.: (714) 551-4132
Fax:
Internet: NA
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
Internet:
Poirson, James *
Project Director - Pollution Prevention
Seventh Generation
25 Lake Avenue
Etyria, OH 44035
Ph.: (216) 322-4187
Fax: (216) 322-1785
Internet:
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 compile cost and weight figures based from material and waste minimization
projects at MCAS Tustin. These reports are used to identify budgeting and
purchase of P2 products relating to aviation industry.
Hazardous material and waste minimization management and cost reduction.
Material/waste minimization is an ongoing effort started in April 94. Our office
currently manages all materials in waste aboard MCAS Tustin. All
material/waste is issued and retrieved on computer database to account for all
use. Materials that are returned are screened for re-use if applicable. The
computer program has been established by the U.S. Navy and implemented here
at tustin. Efforts in solid waste reduction and recycling have also begun. Since
establishment of this program a huge savings has resulted not only in new
material purchase, but waste disposal cost. A 1994 annual cost a savings report
has been compiled and is kept aboard MCAS Tustin further information or a
copy can obtain by contacting station environmental dept. 714-726-7629.
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 158
Directory - Spring 1995
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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
Internet:
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
Internet:
Shapiro, Terri *
Associate Director
Cascadia Revolving Fund
157 Yesler Way
Suite 414
Seattle, WA 98104
Ph.: (206) 447-9226
Fax: (206) 682-4804
Internet:
Shaw, Henry, Ph.D. '
Professor
New Jersey Institute of Technology
Department of Chemical Engineering,
Chemistry, and Environmental Science
138 Warren Street
Newark, NJ 07102
Ph.: (201) 596-2938
Fax: (201) 802-1946
Internet:
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.
I teach the chemical engineering capstone course "Process and Plant Design." In
this course, we have been incorporating design requirements that emphasize
pollution prevention. Also, the process economics and product pricing must
include the benefits (or debits) of pollution prevention.
We are currently conducting research on scale-up aspects for eliminating
hazardous solvents from the manufacture of Pharmaceuticals. We are primarily
focusing on using water as the substitute solvent for chlorinated hydrocarbons.
Active Participant
Non-Profit Technical Assistance
Directory - Spring 1995
Page 159
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* Active Participant Noo-ProBt Technical Assistance
Page 160 Directory - Spring 1995
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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
Internet:
Bernstein, Jeremy '
Inside US Trade
1225 Jefferson Davis Highway
Suite 1400
Arlington, VA 22202
Ph.: (703) 416-8518
Fax: (703) 416-8543
Internet:
Cairncross, Frances
Environment Editor
The Economist
25 St. James's Street
London SW1A 1HG, ENGLAND,
UNITED KINGDOM
Ph.: 01-839-7000
Fax: 01-839-2968
Internet:
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.
Cote, Joseph T.
Vice President
American Institute of Certified Public
Accountants
Harborside Financial Center, 201 Plaza
Three
Jersey City, NJ 07311
Ph.: (201) 938-3535
Fax: (201) 938-3516
Internet:
Crognale, Gabriel G., P.E. '
Environment Management Consultant
P.O. Box 585
Watertown, MA 02272-0585
Ph.: (617) 973-5061
Fax: (617) 736-0906
Internet:
I administer conferences that offer continuing professional education to
accountants about environmental issues.
We are interested in alliances that will help provide education to move people.
(1) North American Environmental Conference.
(2) To provide continuing professional education to accountants, lawyers,
engineers, economists and others about environmental issues.
(3) American Institute of CPAs (AICPA), Institute of Management Accountants
(IMA), Canadian Institute of Chartered Accountants (CICA), Society of
Management Accountants of Canada (SMAC), and EPA.
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 1995
Page 161
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Participant & Contact Information Experience & Capabilities
Frankel, Carl
Executive Editor
Green Market Alert
345 Wood Creek Road
Bethlehem, CT 06751
Ph.: (203) 266-7209
Fax: (203) 266-5049
Internet:
Graham, John
The Economist
Research & Marketing
275 St.-Jacques, Suite 50
Montreal, Quebec, CANADA H2Y
1M9
Ph.: (514) 842-0643
Fax: (514)842-2789
Internet:
Harris, Paul *
Editor
Environment Today
1483 Chain Bridge Road
Suite 202
McLean, VA 22101
Ph.: (703) 448-0336
Fax: (703) 448-0270
Internet:
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
Internet:
Jones, David
Associate Editor/Environment
Stevens Publishing
1170 National Press Building
Washington, DC 20011
Ph.: (202) 942-1414
Fax: (202) 942-1924
Internet:
' Active Participant Publishing
Page 162 Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Kassett, Jeff
The Economist
275 St.-Jacques, Suite 5
Montreal, Quebec, CANADA H2Y
1M9
Ph.: (514)842-0643
Fax: (514) 842-2789
Internet:
Kirschner, Elizabeth *
Chemical and Engineering News
379 Thornall Street
Edison, NJ 08837
Ph.: (212) 621-4944
Fax: (212) 621-4950
Internet:
Kranish, Arthur
Editor
Trends Publishing Inc.
1079 National Press Building
Washington, DC 20045
Ph.: (202) 393-0031
Fax: (202) 393-1732
Internet: Kranish @ cap.gwu.edu
Macko, Carole
Senior Editor
Bureau of National Affairs
1231 25th Street, N.W.
Washington, DC 20037
Ph.: (202) 452-4030
Fax: (202) 452-5331
Internet:
Reporting on environmental matters for professional audience.
Write articles on environmental issues.
Resource material. Stories generated will get the word out to the industrial
community.
Active Participant
Publishing
Directory - Spring 1995
Page 163
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Participant & Contact Information Experience & Capabilities
Makower, Joel
Editor
The Green Business Letter
1519 Connecticut Avenue, N.W.
Washington, DC 20036
Ph.: (202) 332-1700
Fax: (202) 332-1700
Internet:
Miiiler, Kaspar '
Ellipson Ltd.
Leonhardsgraben 52
4051 Basle
SWITZERLAND
Ph.: 0041 61 261 93 20
Fax: 0041 61 261 93 13
Internet:
Editor, The Green Business Letter, covering corporate environmental initiatives
and related issues.
Randall, Robert F.
Editor
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645
Ph.: 1-(800) 638-4427, ext. 269
Fax: (201) 573-0639
Internet:
• Head of Working Group for the project of the Business Council for
Sustainable Development "Mobilizing the Financial Markets to Provide Eco-
efficiency
• Co-author of Environmental Reporting, the financial analysts view (EFFAS)
to be published in September 94.
• Different projects for clients (eco-management, eco-controlling, eco-reporting
and so on).
• Large experience in accounting and reporting, financial markets combined
with experience in eco-management.
• Member of Accounting Standards in Switzerland, Co-Chairman of
Commission on Accounting of European financial analysts.
• Ellipson is specialized in introducing decision based management tools for
companies (clients whole Europe and partly U.S.).
• I'm in very close contact to Stefan Schalleggo who gave me this form.
As editor of Management Accounting. I want to publish environmental cost
accounting case studies in order to disseminate latest information on the topic to
readers.
Publishing outlet for environmental accounting articles.
Ross, Nicola
Editor/Publisher, P. Biol.
EnviroLine
222 Riverfront Avenue S.W.
Calgary, AB, CANADA T2P OA5
Ph.: (403) 263-3272
Fax: (403) 263-3280
Internet:
* Active Participant
Publishing
Page 164
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Speicher, Ann Leigh
Manager, Public Policy and Information
Office We can achieve wide dissemination of information among the engineering
American Society for Engineering education community, both through our publications (particularly ASEE "Prism"
Education and my monthly legislative newsletter to the deans "Capitol Circuit"), and
Eleven Dupont Circle through the ASEE Engineering Deans Council. The deans' council represents
Suite 200 the more than 300 schools of engineering around the country.
Washington, DC 20036-1207
Ph.: (202) 986-8500
Fax: (202) 265-8504
Internet:
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
Internet:
Active Participant Publishing
Directory - Spring 1995 Page 165
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* Active Participant , Publishing
Page 166 Directory -.Spring 1995
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PARTICIPANTS INVOLVED IN PUBLIC RELATIONS
Participant & Contact Information Experience & Capabilities
Serrano, Ricardo V.' I am at the initial phase of introducing Pollution Prevention which would require
National Coordinator all these - "Cost Accounting" project justification concerns.
Philippines Department of Environment
and Natural Resources Representing the national government, I have extensive network both in business
Urban Pollution Coordinating Office and private sectors that I can package.
Dilimn, Quezon City, PHILIPPINES
Ph.: 999-710
Fax: 98666
Internet:
Active Participant Pubik Relations
Directory - Spring 1995 Page 167
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* Active Participant Public Relations
Page 168 Directory - Spring 1995
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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
Internet:
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
Internet:
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
Internet:
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
Internet:
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 1995
Page 169
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Participant & Contact Information Experience & Capabilities
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
Internet:
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
Internet:
Cote, Joseph T.
Vice President
American Institute of Certified Public
Accountants
Harborside Financial Center, 201 Plaza
Three
Jersey City, NJ 07311
Ph.: (201) 938-3535
Fax: (201) 938-3516
Internet:
Cotter, Mark,Ph.D., P.Eng.
Director, Environment
Automotive Parts Manufacturers'
Association
195 The West Mall, Suite 516
Toronto, Ontario, CANADA M9C 5K1
Ph.: (416) 620-4220
Fax: (416) 620-9730
Internet:
I administer conferences that offer continuing professional education to
accountants about environmental issues.
We are interested in alliances that will help provide education to move people.
(1) North American Environmental Conference.
(2) To provide continuing professional education to accountants, lawyers,
engineers, economists and others about environmental issues.
(3) American Institute of CPAs (AICPA), Institute of Management Accountants
(IMA), Canadian Institute of Chartered Accountants (CICA), Society of
Management Accountants of Canada (SMAC), and EPA.
I assist companies in identifying opportunities for pollution prevention. This
requires assessing the costs of current practices and comparing them with the
cost of P2 options.
Our organization has an active program with the provincial and federal
governments and participating companies (~ 12) in pollution prevention. We
have a clean technology program under development, as well as a P2 training
program.
* Active Participant
Trade Associations
Page 170
Directory - Spring 1995
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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
Internet:
Deacon, Thomas E. *
Managing Director, Continuing
Education
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645-1760
Ph.: (800) 638-4427/(201) 573-9000,
ext. 158
Fax: (201) 573-8185
Internet:
Ehmann, Janet
Executive Director
Institute of Environmental Sciences
(IBS) <
940 East Highway
Mount Prospect, IL 60056
Ph.: (708) 255-1561
Fax: (708) 255-1699
Internet:
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
Internet:
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
Internet:
Participate in performing waste minimization assessment for clients, which
include cost estimating/accounting as part of decision making process. Also, 1
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.
Active Participant
Trade Associations
Directory - Spring 1995
Page 171
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Participant & Contact Information Experience & Capabilities
Freedman, Julian '
Director of Research
Institute of Management Accountants
10 Paragon Drive
Montvaie, NJ 07645-1760
Ph.: (201) 573-9000
Fax: (201) 573-0639
Internet:
Giesecke, Anne G., Ph.D.
Vice President, Environmental Activities
American Bankers Association
1350 I Street, N.W.
Suite 1290
Washington, DC 20005
Ph.: (202) 789-0300
Fax: (202)893-1164
Internet:
Mauser, Thomas
Executive Director
University of Cincinnati
American Institute for Pollution
Prevention
Department of Civil Engineering
Cincinnati, OH 45221-0071
Ph.:(513)556-2517
Fax: (513) 556-2522
Internet:
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
Internet:
Hummer, Jr., Robert H., CPE '
Vice President
American Institute of Plant Engineers
11170TattersallTr.
Oakton, VA 22124
Ph.: (703) 385-8868
Fax: (703) 435-9008
Internet:
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.
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.
AIPE 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.
Active Participant
Trade Associations
Page 172
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Ihlanfeldt, William J.' Member - AICPA's Environmental Accounting Task Force. Member - FBI's
Assistant Controller Committee on Corporate Accounting's Subcommittee on Environmental
Shell Oil Company Accounting, and Vice President - IMA's Professional Relations.
P.O.Box 2463
Houston, TX 77252-2463
Ph.: (713) 241-3210
Fax: (713)241-7261
Internet:
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
Internet:
Kellogg, Dorothy *
Director, Policy Analysis
Chemical Manufacturers Association
2501 M Street, N.W.
Washington, DC 20037
Ph.:(202)887-1178
Fax: (202) 887-1237
Internet:
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
Internet:
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
Internet:
* Active Participant Trade Associations
Directory - Spring 1995 Page 173
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Participant & Contact Information Experience & Capabilities
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
Internet:
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) 989-4252
Internet:
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
Internet:
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
Internet:
McCarron, James M.'
Director
TNT Environmental Systems
2121 W. University Drive, Suite 123
Tempe, AZ 85281
Ph.: (602) 966-9891
Fax: (602) 968-9469
Internet:
Organizing a task force of several disciplines including business people and
accountants to (1) frame a research project to develop internalized accounting of
external environmental and social costs, and (2) 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 discriminating information, ideas and
proposals.
Help GEMI develop an "env-accounting model" for industry.
Broad overview of industry needs concerning environmental accounting.
We have developed and organized the cost per unit in an electronic component
manufacturer for environmental compliance. We have also generated Return-
on-Investment analyses for a number of environmental products. Cost of
Environmental Ownership (similar to 000) is in development.
Return-on-Investment analysis for environmental compliance capital costs. This
includes marketing some of the by-products of hazardous waste treatment. Cost
per unit for environmental compliance documentation.
Arizona Department of Environmental Quality (DEQ) Grant for recycling dry
film stripper used in making printed circuit boards. Estimated dollar volume of
stripper in excess of $48 million per year in the U.S. Goal is to eliminate this
material as waste stream and recycle. TNT Technology is the project leader with
participation with Hughes Aircraft Co., Nelco, and ESH as contributors. Time
frame is to complete program in 1994.
Active Participant
Trade Associations
Page 174
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Miller, David A. For STRA I advise government agencies on policy issues including the
Associate development of programs to promote pollution prevention in small and medium-
SocioTechnical Research Applications sized businesses.
1100 Wilson Boulevard, Suite 1700
Arlington, VA 22209 I am also Secretary of American Society of Mechanical Engineers, Committee on
Ph.: (703) 243-9863, ext. 23 Technical Economics. As part of the ASME committee, I work to encourage
Fax: (703) 243-4975 the cooperation of engineers and economists in determining environmental costs.
Internet:
Moore, David J. ' The Canadian Institute of Chartered Accountants is undertaking studies in the
Canadian Institute of Chartered area of Reporting on Environmental Performance. I am responsible for the
Accountants administration of such studies.
277 Wellington Street West
Toronto, Ontario, CANADA M5V 3H2
Ph.: (416) 204-3299
Fax: (416) 977-8585
Internet:
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
Internet:
* Active Participant Trade Associations
Directory - Spring 1995 Page 175
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Participant & Contact Information
Morrow, John F. *
Director, Mgmt. Accounting
American Institute of Certified Public
Accountants
Harborside Financial Ctr.
201 Plaza Three
Jersey City, NJ 07083
Ph.: (201)938-3011
Fax: (201) 938-3329
Internet:
Experience & Capabilities
Coordinating AICPA's management accounting environmental work.
Miiller, Kaspar *
Ellipson Ltd.
Leonhardsgraben 52
4051 Basle
SWITZERLAND
Ph.: 0041 61 261 93 20
Fax: 0041 61 261 93 13
Internet:
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
Internet:
Head of Working Group for the project of the Business Council for
Sustainable Development "Mobilizing the Financial Markets to Provide
Eco-efficiency
Co-author of Environmental Reporting, the financial analysts view
(EFFAS) to be published in September 94.
Different projects for clients (eco-management, eco-controlling, eco-
reporting and so on).
Large experience in accounting and reporting, financial markets
combined with experience in eco-management.
Member of Accounting Standards in Switzerland, Co-Chairman of
Commission on Accounting of European financial analysts.
Ellipson is specialized in introducing decision based management tools
for companies (clients whole Europe and partly U.S.).
I'm in very close contact to Stefan Schalleggo who gave me this form.
* Active Participant
Trade Associations
Page 176
Directory - Spring 1995
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Participant & Contact Information Experience & Capabilities
Pojasek, Bob '
Vice President
GEI Consultants, Inc.
Environmental Programs
1021 Main Street
Winchester, MA 01890
Ph.: (617) 721-4097
Fax: (61~Ay~Erieller
Schwarzengergpl. 4
A-1031 Wien, AUSTRIA
Ph.: 01143(0222)711352390
Fax: 01143(0222)711352920
Internet:
Swirsky, William J.L., FCA '
Vice-Pr6sident des affaires
professionnelles
Canadian Institute of Chartered
Accountants (CICA)
277, rue Wellington ouest
Toronto, Ontario, CANADA M5V 3H2
Ph.: (416) 204-3313
Fax: (416) 204-3414
Internet:
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
Internet:
Timmons, Earl L.
Vice President - Finance
E.I. du Pont de Nemours and Company
Inc.
1007 Market St., Rm. D-8000
Wilmington, DE 19898
Ph.: (302) 774-5470
Fax: (302) 774-7869
Internet:
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
1111 19th Street, N.W. economics.
Suite 608
Washington, DC 20036
Ph.: (202) 296-2237
Fax: (202)296-1151
Internet:
* Active Participant Trade Associations
Directory - Spring 1995 Page 177
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Participant & Contact Information Experience & Capabilities
Waginger, Herbert
Wirtschaftsforderimgsomstotit der
Budeswirtschaftskammer
Boratungsdienst Umselt und Energie
Wiedner Haupstrare 63 - Zi 1163
1045 Wien, AUSTRIA
Ph.: 01143(0222)501053067
Fax: 01143(0222)50206241
Internet:
Whitely, Stan '
President
Society of Certified Management
Accountants of Canada
120 King Street, West, Suite 850
Box 176
Hamilton, Ontario, CANADA L8N3C3
Ph.: (905) 525-4100
Fax: (905) 525-4666
Internet:
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
Internet:
Yates, John, C.P.L.
ILS Manager, Advanced Programs
Loral Vought Systems Corporation
P.O. Box 650003 MS-EM-94
Dallas, TX 75265-0003
Ph.: (214) 603-7802
Fax: (214) 603-0184
Internet:
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
Internet:
I am currently the Logistics Department point of contact for estimating the
disposal of hazardous waste costs for weapon systems under development.
* Active Participant
Trade Associations
Page 178
Directory - Spring 1995
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DIRECTORY OF EPA'S ACCOUNTING & CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT NETWORK
INDEX TO ORGANIZATIONS
Organization Member Name
3M E. Price, Schoenwetter, Swenson, Zosel
A.T. Kearney Inc Hillenbrand
AACE International English, M. Moore, Selg
ABB Environmental Services, Inc Linne, L. Miller
AST Associates Wells
Administrative Centre for China's Agenda 21 Shi
Aetna Life & Casualty Co Broatch
ARC Group Piasecki
Alabama Wratt Foundation Goudreau
Alan Willis & Associates Willis
Alcan LaLonde
Alcoa Aluminum Company of America Dines, Edwards, Martchek, Nichols
Allison Transmission Peck
American Academy of Environmental Engineers B. Anderson
American Association of Engineering Societies Bradley, Tollerton
American Bankers Association Giesecke
American Cyanamid Company Reisman
American Express Co Perrell, III
American Institute of Certified Public Accountants Cote, Hudson, Morrow
American Institute of Plant Engineers Hummer, Jr., Tillar
American Nuclear Insurers Poirier
American Society for Engineering Education Speicher
American Society of Mechanical Engineers Cowan
American Trucking Association Schaeffer
American University Estes
Amoco Oil Company Brockmiller, Cash, Link, Thurber, Tompkins
Applied Earth Sciences, Inc M. Smith
Applied Health Physics Collopy
Aquaterra Environmental Services Corp Busfield
Aracruz Celuloss S.A. Silva
ARCCA, Inc Holmberg
ARCO R. Fisher
Aristech Chemical Corporation Volkmar
Arizona Public Service Company Barkley, Bender, Hacker, Maclean, Mallonee
Arkansas Industrial Development Commission Drinkwater
Arthur Andersen & Company .. DeLorey, Hansen, Hargis, Ripepi, J. Stewart, Van Epps, Vera, T. White
Arthur D. Little, Inc. Ali, Loving, Mahon, Rej, Rhodes, von der Schulenburg
Ashland Oil Inc. Aulen, Vogt
Ashridge Management Research Group Peter
AT&T Soderberg, Wood
ATEC Associates, Inc Morton
ATRO Associates Bisio
Automotive Parts Manufacturers' Association Cotter
Babcock and Wilcox Idaho, Inc Klossner
Baggaley Consulting Baggaley
Battelle - Pacific Northwest Lab Snowden-Swan, Warren
Baxter Healthcare Ciba, Jr.
Index to Organizations
Directory - Spring 1995 Page 179
-------
Organization Member Name
Bentley College J. Thomas
BHP Minerals R. Nelson
Blasland, Bouck & Lee Schnitzer
Boeing Company Berkihiser
Booz Allen & Hamilton, Inc Datta
Bottineau Citizens in Action Fischer
Bristol-Myers Squibb Company Nagle, Cashman
Bucknell University Willits
Bureau of National Affairs J. Johnson, Macko
Business Council for Sustainable Development Mangan
Butler University S. Hughes
California Department of Toxic Substances Control Ingham, Ludwig
California Environmental Protection Agency - DTSC Bird
California State University Castro, McNamee
Cambrex Larcombe
Cameron, Madden, Pearlson, Nublin & Sellars Gale
Canada Alberta Environmental Protection Anielski
Canada - Alberta Research Council Moran
Canada - Saskatchewan Environment and Resource Management Baird
Canadian Heritage Parks Canada Inglis
Canadian Institute of Chartered Accountants (CICA) D. Moore, Swirsky
Canadian Ministry of Environment and Energy Victor
Carnegie Mellon University Chandra, Collins, Conway-Schempf, Davidson,
Henrickson, Lave, Luthy, McMichael, Tarr
Cascadia Revolving Fund Shapiro
Cass & Associates Cass
CATTAN Services Group Giuntini
Center for Environmental Communication Chess
Center for Neighborhood Technologies S. Bernstein
Center for Research and Communication Antonio, Jr.
Center for the Urban Environment Garnett
CH2M Hill Hausknecht, Kolluru, Koshkashian, Roberts
Chemical and Engineering News Kirschner
Chemical Bank Butterfield
Chemical Manufacturers Association Kellogg, Mason
Chevron Canada Limited Stephen
Chevron Chemical Company E. Wilson
Chevron Research & Tech. Co Peargin
Ciba-Geigy Corporation Barth, DeMarchis, Muhlebach
City of San Jose Niver
Clemson University Henry
Clorox Company Vetrano
Coca-Cola Company Chatel
Columbia Business School Ilaria
Columbia Gas System Service Corporation Welch, Jr.
Command Evaluation and Review Roydes
Concord Energy Incorporated Henn
Conoco Inc. Thoem
CONSAD Research Corporation Steger
Consortium for Advanced Manufacturing International Zampino
Coopers & Lybrand Abrahams, Boczek, Russell, Savitz
Cornell University Schuler
Crown City Plating Company Donovan III
CTI Environmental D. Edward
Index to Organizations
Page 180 Directory - Spring 1995
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Organization Member Name
Cutter Information Corporation Victory
Dames & Moore Farrow
Davao Union Cement Corporation Esclanda
Decision Focus Incorporated Fiksel
Defense Contract Audit Agency Newton, Thibault
Delaware Department of Natural Resources and Environmental Control Farrell
Deloitte & Touche M. Anderson, Boden, Brayton, Curtiss, Jennings, McDougall, Zuber
dk-TEKNIK Drabaek
Dow Chemical U.S.A. Farfone, Lindsly, Maddox
Duke Power Company C. Brown, Stimart
Duxbury Business School Gates
E.I. du Pont de Nemours Marvel, Robertaccio, Sciance, Timmons, Vrana, Wilkens, Woods
Eastman Kodak Company Bell, Poduska
Eaton Corporation R. Leach
Ecolink Green
Economist, The Cairncross, Graham, Kassett
EG&G Idaho, Inc. Wasson, II
Ellipson Ltd Muller
Energetics, Inc Eisenhauer
Engineered Fire Systems, Inc. G. Nelson
Engineering and Public Policy Nair
ENSR Consulting and Engineering Fillo
EnviroLine Ross
Environgen, Inc Bordacs-Irwin
Environment Canada S. Holmes, McCauley, Seto, Kimett
Environment Management Services Ganzi
Environment Today P. Harris
Environmental Consulting, Inc. Rubel
Environmental Intelligence Reimers
Environmental Management Services Purcell
Environmental Policy Center Davis, Olha
Environmental Quality Systems Putnam
Environmental Resources Management, Inc Steinmiller
Environmental Risk and Cost Control, Inc Tusa
Environmental Science and Engineering Inc Krefting
Erasmus University Rotterdam van Veldhuizen
ERM Inc Constable, Drobny, Freitas, Burns, P. Thomas
Ernst & Young Strauss, Wilson
Exxon Ball, Sweed
Federal Accounting Standards Advisory Board Comes
Federal Bronze Products Inc Gorman
Financial Accounting Standards Board J. Adams
Financial Executives Institute Barrentine, Kates
First Environment Delaney
Florida Department of Environmental Protection Campbell
FMC Corporation Boykin
Foresight, Inc. N. Fisher
Foster Wheeler Enviro Services A. Adams
Galileo Electro-Optics Towns
Gauntlett Group Gauntlett
GDE Systems, Inc. Anamosa
GEI Consultants, Inc. Pojasek
General Electric Ameen, Paige, Blanckaert, Casteila, Leonard, Jr.
General Motors Corporation Whinihan, T. Williams
Index to Organizations
Directory - Spring 1995 Page 181
-------
Organization Member Name
George Beetle Co Beetle
George Mason University V. Brown
Georgia Hazardous Waste Management Authority Andrews
Georgia Pollution Prevention Assistance Division Barcasken
Georgia Power Company Pucciano
GeoSoft: The Company Kreek
Gil Friend & Associates Friend
Global Environment & Technology Foundation Robertson
Global Environmental Management Initiative (GEMI) Mastrandonas
Good Shepherd Group Forstchen
Great Lakes Manufacturing Technology Center Boyd
Green Business Letter Makower
Green Market Alert Frankel
GreenTech Consulting Perkins
Grupo Analisis Energetico Barbieri
GZA GeoEnvironmental, Inc M. Kennedy
Hankuk Aviation University Cha
Harcourt Brace Professional Publications Amidei
Hazardous Waste Center Miller
HMT Technology T. Hughes
Hoechst Celanese Corporation Quick
Hyde Tools DeVries
IBM Corporation Cobb, Jr., D. Horn
ICF Incorporated Bailey, K. Bowers
Illinois Department of Energy and Natural Resources D. Thomas
Illinois State University Bierma
Industrial Economics Cummings-Saxton
INFORM Dorfman
Inland Technology Inc Lucas
Inside US Trade J. Bernstein
Institut fur Betriebswirtschaft IBW Schaltegger
Institute for Defense Analyses IDA Jordan, R. Rubin
Institute for Economic Analysis Duchin
Institute of Advanced Manufacturing Sciences Melvin
Institute of Environmental Sciences IES Ehmann
Institute of Industrial Engineers Balestrero
Institute of Internal Auditors Bishop, LeGrande
Institute of Management Accountants Bisgay, Deacon, Freedman, K. Leach, Randall
Intelog Incorporated Stevens
International Institute for Sustainable Development Kerr
International Technology Corporation Gerale
ITT Corporation Alper
J.M. Huber Corporation R. Price
James M. Montgomery Consulting Engineers, Inc Francis
Johns Hopkins University Lordan
KPMG Environmental Services R.M. Harris, Davies, D. Smith, Trot!
Lafarge Canada, Inc Guay
Laurence Evans & Associates Evans
Law Companies Policy Center Mitamura
Lincoln-Lancaster County Health Department Yoder
Litton Industries, Inc Stanga
Logistics Management Institute D. Brown, Hassrick
Loral Vought Systems Corporation Yates
Los Alamos National Lab Noskin
Index to Organizations
Page 182 Directory - Spring 1995
-------
Organization Member Name
Lubrizol Corporation Bateman
Management Institute for Environment and Business MIEB Arnold, F. Long, Molinero
Manufacturers Resource and Financial, Inc Wittman
Massachusetts, Commonwealth of B. Kelly
Massachusetts Department of Environmental Protection . Torborg
Massachusetts Institute of Technology Becker, Ehrenfeld
Massachusetts Toxics Use Reduction Institute DeMurs
McDermott International, Inc Hafner
Mead Corporation Rogero, Jr.
Merck & Co., Inc D. Bowers
Meridian Corporation Finnell
Michigan Department of Natural Resources Mehan, III
Midwest Manufacturing Technology Center Saulter
Minergy Associates, Inc D. Holmes
Ministere Environnement Oppeneau
Missouri Department of Natural Resources Shannon
Molten Metal Technology Berman
Monsanto Company Berezo
Motorola, Inc. Corporate Office K. Johnson
MUVEX International, Inc Murville
National Accounting & Finance Council NAFC O'Mahony
National Association of Purchasing Managers Poley
National Conference of CPA Practitioners Feher
National Conference of State Legislatures Hagevik
National Electrical Manufacturers Association (NEMA) T. Feldman
National Institute of Environmental Research Jae-Hyng
National Pollution Prevention Center Moody
National Pollution Prevention Roundtable Roy
National Research Council Wassel
National Science Foundation Butcher
National Society of Public Accountants Winicur
Navix Corporation Rock
Nepal Ministry of Industry Dev Bhattarai
New Jersey Department of Environmental Protection and Energy Dower, Herb, Milecofsky, Polsky
New Jersey Institute of Technology Shaw, Watts
New Mexico State University Bhada, Townsend
New York City Department of Environmental Protection Potent
New York University Todd
NIST Manufacturing Extension Partnership Gold
Nixon, Hargrave, Devans & Doyle Bobletz
Norden Systems Inc Singer
North Carolina Department of Environment, Health and Natural Resources G. Hunt
North East Waste Management Officials' Association Goldberg
Northern Illinois University R. Bennett
Northrop Corporation Haltmeyer
Oakland University Begnoche
Occidental Petroleum Corporation Dominick, Jr.
Ogden Environmental and Energy Services Co., Inc Lorton, Peek
Ontario Hydro Boone
Oregon Department of Environmental Quality P. Berry
Oshkosh Truck Corporation Schulte
Pace University Center for Environmental Legal Studies Ottinger
Pacific NW Pollution Prevention Research Center Grulich
Pennsylvania State University Rands
Index to Organizations
Directory - Spring 1995 Page 183
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Organization Member Name
Phanomsarakam Industrial Park Mekvanich
Philippines Department of Environment and Natural Resources Serrano
Pinpoint Technologies J. Selman
Pitney Bowes Inc. Ryberg
Planners Life Saving Company Veenstila
Pohang Steel Canada Ltd Shim
Polaroid Shwam
Port Authority of New York & New Jersey Fusco, Stillman
PPG Industries, Inc Jacobs, Wysseier
PRC Environmental Management, Inc Belen, May
Price Waterhouse Jonardi, Petracca, Surma
Procor Tech Inc. Czarnecki
Project Management Associates, Inc McManus
Project Performance Corporation Shangraw
PT. Nakarya Sembada Consultants/Management & Engineering Consultants Bermawi
PXR Group, Inc Perry
Radian Corporation Webb
Raytheon Corporation Tierney
RECRA Environmental, Inc Stanczyk
Recycle Missoula, Inc. Tweedale
Regional Plan Association R. Armstrong, W. Armstrong
Research Triangle Institute Northeim
Rh6ne-Poulenc, Inc Chow
Rizzo Associates R. Jones
Rohm and Haas Company Berger
Rockwell International Corporation R. E. Harris
Roy F. Weston, Inc. Kabjian, Tencer, Weaver, Weston
RQAW Helbin
Rudder-Finn Schaplowsky
SAIC Rolander
Salomon, Inc Gould
Samford University Minter
Samsong Global Environment Research Center Whang
San Diego County Environmental Health Services Pratt
San Miguel Packaging Products Renato
Sandia National Labs Kjeldgaard
Sanitation Districts of Los Angeles County Lo
Santa Clara County Hazardous Materials Wiechert
Santhanam Associates Santhanam
Schering-Plough Corporation Backes, T. Kelly
Science Applications International Corporation Palmer
Scott Paper Company Consoli
Seattle Scientific Corporation Zetlen
Seventh Generation Poirson
Shapiro & Associates, Inc. Butner, Hamner
Shell Oil Company Ihlanfeldt
Small School Savage
Societe Generate de Surveillance H. Jones
Society of Certified Management Accountants of Canada Whitely
SocioTechnical Research Applications D. Miller
Spartan Mills R. Long
SRI International, Worldwide Environmental Practice Knowles
Stanford University Epstein
State University of California at Fresno Thomsen
Index to Organizations
Page 184 Directory - Spring 1995
-------
Organization Member Name
Stevens Publishing Jones
SYNDICS Research Welch
Tata Energy Research Institute Reddy
Te Kaitiaki Taiao a Te Whare Paremata H. Hughes
Technical Research Centre of Finland, Non-Waste Technology Tulenheimo
Tektronix Inc Bail
Tellus Institute A. White
Temple-Inland Forest Products Corporation Harbordt
Tenneco, Inc Milan
Tennessee Division of Pollution Prevention/Environmental Awareness Thompson
Texas A&M University Hartman
Texas Instruments Davenport, Shelton
Texas Natural Resource Conservation Commission Neblett, Pesek, E. Williams
Thailand Department of Industrial Works Sakornarun
TNT Environmental Systems McCarron
TransAlta Utilities Corporation McKinnon
Treffets Precision, Inc Proveaux
Trends Publishing Inc Kranish
Trinity University Specht
Tuck School of Business Baker
U.S. Air Force Aldrich, Carpenter, Rosenbaum
U.S. Army Gory, Steever, Jarrett, Stokke
U.S. Chamber of Commerce Bernhard
U.S. Council for International Business N. Kennedy
U.S. Department of Commerce Murphy
U.S. Department of Energy Atcheson, Cranford, McHugh, Neuscheler
U.S. Environmental Protection Agency Abassi, M. Berry, Boger, Cheatham, Craig, Dalrymple,
DeVillars, J. Edward, Elwood, I. Feldman, Fiorino, Fox,
Greenwood, B. Horn, B. Jones, Joyce, Lounsbury, Luben, Lynch, Kling,
Mansur, J. Nelson, Northridge, Ondich, Paley, Perla,
Pesacreta, Ralston, Rosenberg, Spitzer, Veit, Wasserman
U.S. Generating Company Carney
U.S. Marine Corps T R. Johnson
U.S. Naval Surface Warfare Center Andrews
U.S. Office of Defense PA&E Anderberg
U.S. Securities and Exchange Commission lannaconi
UCLA Allen, Bakshani, Hicks
Union Carbide Corporation Conway, Garcia, F. Moore, Wulff
United Nations L. Rubin, De Reyna
United Technologies Corporation Brewe, Hanlon, Homer, Jr.
Univar Corporation Grotheer
University of Amsterdam Van Berkel
University of Cincinnati Hauser
University of Houston Allison, Beloff, Heller, Shields
University of Illinois at Chicago Chalos
University of Lapland Niskala
University of Louisville Fleischman
University of Massachusetts Clark, Stone
University of Miami Englehardt
University of Michigan Bulkley, Keoleian, Lanen
University of Minnesota Marcus
University of Missouri - Columbia Lawrence
University of Montana Douglas
University of Nevada Dick
Index to Organizations
Directory - Spring 1995 Page 185
-------
Organization Member Name
University of New Hampshire Farag
University of North Texas Klammer
University of Northern Iowa Geadelmann, Tanner
University of Pennsylvania Kleindorfer, Rosenthal
University of Pittsburgh Ostheim
University of South Carolina Barnes, Warner
University of Tennessee Clelland, Sawhney
University of Texas Darnall, Stinson
University of Vermont H. Hunt
University of Washington Karpoff, Soderstrom
University of Wisconsin Eagan, Liebl, Pferdehirt
University of Wolverhampton M. Bennett
University of Wyoming Crocker
Upjohn Company Ogden
Valuation Research Corporation King
Vanderbilt University Boer
Veretnigun Osterreichischer Industrieller Stiegler
Virginia Department of Environmental Quality Heltzer
Virginia Polytechnic Institute and State University Sullivan
Wainman & Kydd Yarosh
Waste & Environmental Management Consulting Co Espina
Waste Advantage, Inc B. Selman
WCI International Inc Scheibner
West Valley Nuclear Services Co., Inc Schneider
Westinghouse Electric Corporation Wesolowski
Westmark Products, Inc Inch
Weyerhaeuser Company - Integrated Waste Management Lee
Whebco International Burrowes
Whirlpool Karwowski
Williams & Vanino, Inc M. Williams
Wirtschaftsforderimgsomstotit der Budeswirtschaftskammer Waginger
Wisconsin Department of Natural Resources Baggot, Persson
Worcester Polytechnic Institute S. Johnson
World Bank A. Brown
World Business Academy Mang
World Resources Institute Banks, Ditz
WRITAR Haveman, Innis
Wyeth-Ayerst Laboratories D. Williams
Wyoming Department of Environmental Quality Gallagher
Xerox Corporation Azar, Burke
Yale University Hotz
Index to Organizations
Page 186 Directory - Spring 1995
-------
DIRECTORY OF EPA'S ACCOUNTING & CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT NETWORK
INDEX TO MEMBERS LOCATED OUTSIDE THE UNITED STATES
Country Member Name
Argentina Barbieri
Austria Stiegler, Waginger
Brazil Silva
Canada Anielski, Baird, Boone, Burrowes, Cotter, Davies, Evans, Graham, Guay, Harris, Holmes
Inglis, Jennings, Kassett, Kerr, Kimett, LaLonde, McCauley, McDougall, McKinnon, Moore
Moran, Putnam, Ross, Scheibner, Seto, Shim, Stephen, Swirsky, Victor, Whitely, Willis
Wilson, Yarosh
China Shi
Denmark Drabaek
Finland Niskala, Tulenheimo
France Oppeneau
India Reddy
Indonesia Bermawi
Korea Cha, Jae-Hyng, Whang
Nepal Dev Bhattarai
Netherlands van Veldhuizen, Van Berkel
New Zealand Hughes
Philippines Antonio, Jr., Belen, Esclanda, Espina, Renato, Serrano
Switzerland De Reyna, Muller, Schaltegger
Thailand Mekvanich, Sakornarun
United Kingdom Bennett, Cairncross, Peter
Index to Members Located Outside the United States
Directory - Spring 1995 Page 187
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Index to Members Located Outside the United States
Page 188 Directory - Spring 1995
-------
DIRECTORY OF EPA'S ACCOUNTING & CAPITAL BUDGETING
DESIGN FOR THE ENVIRONMENT NETWORK
INDEX TO NAMES
Abassi, Daniel 83
Abrahams, Martin 35
Adams, Alex 35
Adams, Jane B 141
Aldrich, James 1, 15
Ali, S. Nasir 35
Allen, David 1, 15
Allison, Richard 1
Alper, L. (Mickey) 101
Ameen, Philip D 101
Amidei, Paul 161
Anamosa, Nga T. 101
Anderberg, Michael R 83
Anderson, Bill 169
Anderson, Michael D 35
Andrews, Cathy 83
Andrews, Gregory D 73
Anielski, Mark 97
Antonio, Jr., Emilio T 15
Armstrong, Regina 147
Armstrong, Winifred 1, 147
Arnold, Matthew 145, 155
Atcheson, John B 83
Aulen, Kenneth L. 101
Azar, Jack 101
Backes, Robert W 102
Baggaley, Bruce 35
Baggot, Robert A. 73, 102, 155
Bail. Gary G 102
Bailey. Paul E. 36
Baird, Bob 97
Baker, Ken 1
Bakshani, Nandkumar 2, 15
Balestrero, Gregory 102
Ball, C R. (Bob) 103
Banks, Darryl 147
Barbieri, Carlo G 31, 69
Barcasken, Matt 73
Barkley, Dana 103
Barnes, Phil 15, 36, 83
Barrentine, Becky 103,169
Barth, Richard 103
Bateman, Phil 103
Beardsley, Daryl L. 36
Becker, Monica 147
Beetle, George 36
Begnoche, R.T. 2, 31, 36
Bell, R. Hays 104
Beloff, Beth 2, 16, 31
Bender, Douglas M 104
Bennett, Martin D 2, 16
Bennett, Robert 2, 16
Berezo, Michael 104
Berger, Scott A. 104
Berkihiser, Elliott 104
Berman, Jonathan 105
Bermawi, A. Hidajat 37
Bernhard, Mary 169
Bernstein, Jeremy 161
Bernstein, Scott 155
Berry, Michael A. 3, 84
Berry, Phil 73
Bhada, Ron 3, 31
Bierma, Thomas J 16
Bird, Alison 73
Bisgay, Louis 169
Bishop, William 169
Bisio, Attilio 37
Blanckaert, Thomas R 105
Bobletz, Elaine 71, 105
Boczek, Irene 3, 37
Boden, Steven M 37
Boer, Germain 16
Boger, Debbie 84
Boone, Corinne 105
Bordacs-Irwin, Kristina 37
Bowers, Dorothy 105
Bowers, Keith E. 38
Boyd, Larry 84, 155
Boykin, Evangeline 106
Bradley, Mitch 170
Brayton, Gary 38
Brenner, Rick 84
Brewe, Susan 106
Broatch, Robert E. 106
Brockmiller, Mary D 106
Brown, Annice 106,141
Brown, Chris 106
Brown, Douglas M. 38, 84, 156
Brown, Victor H 17, 38
Bulkley, Jonathan 3
Burke, Gail 107
Burns, Susan 38, 107, 148
Burrowes, Waldo 107
Busfield, Warwick R. 39
Butcher, William S , 84
Index to N
Directory - Spring 1995
Page 189
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Name
Page
Name
Page
Butner, Scott 39
Butterfield, Diane M 141
Cairncross, Frances 148, 161
Campbell, Janeth A 74
Carney, Mark V 107
Carpenter, Julie D 85
Cash, Raheem 107
Cashman, Gregory W 107
Cass, Donald J 39
Castella, Sarah 108
Castro, Lincoln A 31, 74
Cha, Gun-Ho 17
Chalos, Peter 17
Chandra, Dundee Navin 32
Chatel, Peter C 108
Chess, Caron 17
Chow, Michael T 108
Ciba, Jr., John A 108
Clark, Janet 1 3, 17, 74
Clelland, Iain 4
Cobb, Jr., Aaron H 108
Collins, Terrence 4
Collopy, Peter 39
Comes, Wendy M 85
Consoli, Frank J 109
Constable, Richard A. 40
Conway, Richard A. 109
Conway-Schempf, Noellette 4, 18, 148
Cote, Joseph T 145, 161, 170
Cotter, Mark 156, 170
Coursey, Don L 32
Cowan, Sharon R 170
Craig, James 85
Cranford, Bruce 85
Crocker, Tom 4
Crognale, Gabriel G 40, 161
Cummings-Saxton, James 40
Curtiss, Don 40
Czarnecki, Chuck 40
Dalrymple, Anne 86
Darnall, Nicole 18, 74
Datta, Eric K. 40
Davenport, David E 109
Davidson, Cliff 4
Davies, Christopher A. 141
Davis, Stacey 41, 109
De Reyna, Ramon 97
Deacon, Thomas E 5, 171
Delaney, Elizabeth 141
DeLorey, Shawn A. 41
DeMarchis, Ron 109
DeMurs, Patrick 74,156
Dev Bhattarai, Mukesh 110
DeVillars, John P 86
DeVries, Douglas 110
Dick, Kevin 32
Dines, Kathleen D 110
Ditz, Daryl 148
Dominick, Jr., Samuel P 110
Donovan III, Lawrence P 110
Dorfman, Mark 69, 149
Douglas, Patricia P 5, 18
Drabaek, Iver 41, 156
Drinkwater, Alford 75, 157
Drobny, Neil L 41
Duchin, Faye 18
Eagan, Patrick D 19
Edward, David 41
Edward, Jim 86
Edwards, Earnest J Ill
Ehmann, Janet 171
Ehrenfeld, John R 5, 19
Eisenhauer, Jack L 42, 111
Elwood, Holly 86
Englehardt, James D 19
English, Lloyd 149, 157
Epstein, Marc J 5, 19
Esclanda, Alfonso M Ill
Espina, Delfa U 42
Estes, Ralph 6, 20
Evans, Laurence K. 42
Farag, Ihab H 6, 20
Farfone, Frank J 42, 86
Farrell, Andrea 75
Farrow, Scott 20, 42
Feher, Ted 171
Feldman, Ira 87
Feldman, Tim Ill
Fiksel, Joseph 43
Fillo, John P 43,171
Finnell, Janine 43
Fiorino, Dan 87
Fischer, Guy 43, 75,142
Fisher, Nate 44
Fisher, Robert A. Ill
Flahive, Thomas J 112
Fleischman, Marvin 32
Forstchen, Fred 44
Fox, Catherine A. 87
Francis, Lee A. 44
Frankel, Carl 69,162
Freedman, Julian 172
Freitas, John E 44
Friend, Gil 44
Fusco, Elisa A. 76
Gale, Charles M 45
Gallagher, Patricia E 76, 112
Ganzi, John T. 45,142
Index to Names
Page 190
Directory - Spring 1995
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Name
Page
Name
Page
Garcia, William S 112
Garnett, Myrvin L 45, 69, 149
Gates, Andrew 6
Gauntlett, Suwanna 45
Geadelmann, Pat 20
Gerale, John J 6, 45, 112
Giesecke, Anne G 172
Girton, Phil 46, 69, 112
Giuntini, Ron 46, 112
Gold, David 87, 157
Goldberg, Terri L 76, 142, 157
Gorman, Brian M 113
Gory, Duane 87
Goudreau, Peter A 157
Gould, Laura J. Mixon 46
Graham, John 149, 162
Grant, Albert A 46
Green, Bill 46, 113
Greenwood, Mark 88
Greer, Barbara M 47, 113
Grotheer, Wayne 113
Grulich, Madeline M 149, 158
Guay, Guylaine 97
Hacker, Dennis 113
Hafner, Ronald D 113
Hagevik, George 76
Haltmeyer, Timothy 114
Hamner, Burton 47
Hanlon, Thomas R 114
Hansen, George 47
Harbordt, Mike 114
Hargis, Mark 47
Harris, Paul 162
Harris, Richard M 142
Harris, Robert E 114
Hartman, Roy 6, 32
Hassrick, Locke 47
Hauser, Thomas 172
Hausknecht, Brian J 47
Haveman, Mark 145, 149
Helbin, Thomas J 48
Heller, Miriam 21, 115
Heltzer, Josh 77
Henn, Carl 48
Henrickson, Chris 7, 21, 150
Henry, Mark S 21, 48
Herb, Jeanne 77
Hicks, Linda Ashman 7, 22
Hillenbrand, Eric 48
Holmberg, Bruce 115
Holmes, Douglas B 49
Holmes, Susan P. 98
Horn, Bevin 88
Horn, Debbie 49, 115
Horner, Jr., Allan W 115
Hotz, Lorraine 69
Hudson, John 172
Hughes, Helen R 98
Hughes, Susan Boedeker 7, 22
Hughes, Terri H 116
Hummer, Jr., Robert H 172
Hunt, Gary 77
Hunt, III, Herbert G 7, 22
lannaconi, Teresa .... . . XX
Ihlanfeldt, William J 116, 173
Ilaria, James 8, 49
Inch, Pamela 116
Ingham, Alan T 77
Inglis, Pat 98
Innis, Al 145, 150
Jacobs, Richard A. 116
Jae-Hyng, Kim 150
Jarrett, Robert E 88
Jennings, Bruce . 49
Johnson, Jeffrey . 162
Johnson, Kenneth J . . . . 116
Johnson, Ronald G 89, 158
Johnson, Sharon 8, 22
Jonardi, Robert J 49
Jones, Barbara A. 89
Jones, David 162
Jones, Henley 50
Jones, Rebekah . . 50
Jordan, Christine M 50, 89, 150
Joyce, Mark N 89
Kabjian, Mike 50
Karpoff, Jonathan M 8, 22
Karwowski, R.J 116
Kassett, Jeff 162
Kates, Jim 173
Kellogg, Dorothy 173
Kelly, Barbara 78
Kelly, Thomas H 117
Kennedy, Mitchell L 50, 117, 143
Kennedy, Norine 173
Keoleian, Greg 8
Kerr, Rob 150
Kimett, Dale 98
Kinder, Duncan L 139
King, Alfred M 51, 143
Kirschner, Elizabeth 163
Kjeldgaard, Edwin 90
Klammer, Thomas 23
Kleindorfer, Paul 8, 23
Kling, David 90
Klossner, Kris 90, 117
Knowles, Faye 51
Kolluru, Rao V 9, 51
Index to Names
Directory - Spring 1995
Page 191
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Name
Page
Name
Pag
Koshkashian, Vikran 51
Kranish, Arthur 163
Kreek, Michael J 117
Krefting, Robert 51
LaLonde, Michel 118
Lanen, William N 9
Larcombe, Fred 52, 118
Lave, Lester 9, 23, 150
Lawrence, Carol 23, 33
Leach, Kathleen 173
Leach, Ronald L. 118
Lee, Dan 118
LeGrande, Charles 173
Lent, Tony 52
Leonard, Jr., Thomas F 118
Liebl, David 9
Lindsly, Joseph A 119
Link, Kristine F 119
Linne, Steven 52
Lo, Philip 71
Long, Frederick 9
Long, R. Brian 119
Lordan, John J 23, 119
Lorton, Gregory A. 52, 119
Lounsbury, Jim 90
Loving, Kathy D 52
Luben, Lyn 91
Lucas, Joseph A 119
Ludwig, Robert W 78
Luthy, Richard G 23
Lyke, Audrey 24
Lynch, Julie 91
Macko, Carole 163
Maclean, Richard W 120
Maddox, Jack 120
Mahon, Pat 52
Makower, Joel 163
Mallonee, Cindy A. 120
Mang, Robert A. 151, 174
Mangan, Andrew 120
Mansur, Sally B 91
Marcus, Alfred 9, 24
Martchek, Kenneth J 120
Marvel, Don L. 120
Mason, Ann 174
Mastrandonas, Andrew 174
May, Michelle 53
McCarron, James M 53, 121, 174
McCauley, Steve 98
McDougall, Barry D 53
McHugh, Ron 91
McKlnnon, Richard 121
McManus, Timothy C 53
McMichael, Fran 10
McNamee, Taylor 10
Mehan, III, G. Tracy 78
Mekvanich, Kriang Krai 121
Melvin, Craig 158
Milan, Edgar J 121
Milecofsky, Debra 78
Miller, David A 54, 175
Miller, Gary D 33, 79
Miller, Lissa 54
Minter, Frank C 24, 122
Mitamura, David C 54
Molinero, Larry 145
Moody, Douglas H 10
Moore, David J 175
Moore, Frederick L 122
Moore, M. Melissa 175
Moran, Stephen R 151
Morrow, John F 175
Morton, Robert R 54
Muhlebach, George J 122
Miiller, Kaspar 55, 164, 176
Murphy, John R 91
Murville, Dean A 122
Nagle, George 122
Nair, Indira 10
Neblett, Andrew C 79
Nelson, Gretchen Marie 55
Nelson, Judith A 92
Nelson, Roger E 123
Neuscheler, Philip E 92
Newton, Fred J 92, 123
Nichols, William G 123
Niskala, Mikael 123
Niver, Mark S 71
Northeim, Coleen M 55
Northridge, Michael 92
Noskin, Hilary A 123
O'Mahony, Chamain 176
Ogden, Mark L 124
Olha, Jennifer 55, 124, 151
Ondich, Gregory 92
Oppeneau, Jean Claude 24, 99
Ostheim, Steve 10, 33
Ottinger, Richard L 11, 24, 33
Paige, William 124
Paley, Louis R 93
Palmer, Kevin J.M 55
Peargin, Janet C 124
Peck, Ralph E 124
Peek, Dennis 56
Perkins, Sam 11, 56
Perla, Donna 93
Perrell, III, John J 125, 143
Perry, John D 56
Index to Names
Page 192
Directory - Spring 1995
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Name
Page
Name
Page
Persson, Lynn 79
Pesacreta, Patrick 93
Pesek, Monica 79
Peter, James 25, 56
Petracca, Dean 56
Pferdehirt, Wayne 34
Piasecki, Bruce 11, 57
Poduska, Richard (Dick) 125
Poirier, Mark G 125
Poirson, James 57, 158
Pojasek, Bob 57, 176
Polsky, Matthew 80, 151
Potent, Jeffrey 71
Pratt, Linda Giannelli 71
Price, Ed 125
Price, Randy 125
Proveaux, Jeff 126
Pucciano, Frank 126
Purcell, Arthur H 57
Putnam, David L 57, 126
Quick, Ed 126
Ralston, Mark 93
Randall, Robert F. 164
Rands, Gordon 11, 25
Reddy, P. Ramana 58
Reimers, Richard F. 25, 58
Reisman, Robert D 126
Rej, Henry F. , 58
Renato, Julian M. David 127
Rhodes, Todd 58
Ripepi, Amy A. 58
Robertaccio, Francis L 127
Roberts, Don V 58
Robertson, William L 151
Rock, Clifford L 59, 127
Rogero, Jr., L. Hal 127
Rolander, Steven 59
Rosenbaum, Donna 94
Rosenberg, Elliot 94
Rosenthal, Isadore (Irv) 25
Ross, Nicola 164
Roy, Natalie 80
Roydes, Sharon 94
Rubel, Fred 59
Rubin, Leonard G 59, 128
Rubin, Rebecca 152
Russell, William G 59
Ryberg, Betty A 60, 128
Sakornarun, Suporn 128
Santhanam, C.J 60
Saulter, Ken 94, 158
Savage, Michael D. 12, 25
Savitz, Andrew W 60
Sawhney, Rupy 26, 34, 60
Schaltegger, Stefan 12, 26
Schaplowsky, Ellen H 60
Scheibner, Alan R 61
Schneider, Sue G 95
Schnitzer, James 61
Schoenwetter, Lewis (Jim) 128
Schuler, Richard 12
Schulte, Fred S 129
Sciance, C. Thomas 129
Selg, Richard A 159
Selman, Belle F 61, 129
Selman, Jay 61
Serrano, Ricardo V 99, 167
Seto, Peter 99
Shangraw, R. F 61
Shannon, Becky 80
Shapiro, Terri 143, 159
Shaw, Henry 12, 26, 159
Shelton, Keith 129
Shi, Han 99
Shields, David 12, 26
Shim, Tong Wook 130
Shwam, Bill 130
Silva, Nuno 130
Singer, Scott 130
Smith, Dave 61
Smith, Mark T. 62
Snowden-Swan, Lesley J 62
Soderberg, Art 130
Soderstrom, Naomi 13, 27
Specht, Linda 13, 27
Speicher, Ann Leigh 146, 165
Spitzer, Martin A. 95
Stanczyk, Thomas P 62
Stanga, Mark 130
Steever, E. Zell 95
Steger, Wilbur A. 62, 152
Steinmiller, Eric 62, 131
Stephen, Paul Michael 131
Stevens, Richard W 63
Stewart, John E 63
Stewart, Stephanie R 27, 63
Stillman, Kristina 80
Stimart, William R 131
Stinson, Christopher A. 13, 27
Stokke, Steven 95
Stone, Donald E 13, 27
Strauss, Norman N 63
Sullivan, William G 13
Surma, John 63
Sweed, Norman H. 131
Swenson, Ralph V 131
Swirsky, William J.L 177
Tanner, Margaret M 28
Index to Names
Directory - Spring 1995
Page 193
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Name
Pas
Name
Page
Tarr, Joel 28
Tencer, Ben 63
Thibault, Michael J 95, 131
Thoem, Terry L 132
Thomas, David L 81
Thomas, Janet M 14, 28
Thomas, Patricia 64
Thompson, Tracy D 81
Thomsen, Torbin 14, 28
Thurber, Neal E 132
Tierney, Ken 132
Tillar, Michael 177
Timmons, Earl L 132, 177
Todd, Rebecca 14, 28
Tollerton, Harry 177
Tompkins, Tom C 132
Torborg, Dick 81
Towns, Brian 133
Townsend, John S 14, 34
Trott, Edward W 64
Tulenheimo, Vikre 81, 152
Tusa, Waume 64
Tweedale, Tony 70, 152
Van Berkel, Rene C.W.M 29, 34
Van Epps, Ronald E 65
van Veldhuizen, Arian 29, 64, 100
Veenstila, Scott C 133
Veil, Kathleen 96
Vera, George A. 65
Vetrano, S 133
Victor, Peter 100
Victory, Kate 165
Vogel, David 65
Vogt, Michael T 133
Volkmar, Robert D 133
von der Schulenburg, Niki 65
Vrana, Bruce M 134
Waginger, Herbert 178
Warner, Langdon 14, 29
Warren, John L 65, 152
Wassel, Ray 153
Wasserman, Cheryl 96
Wasson, II, Robert F.A 134
Watts, Daniel J 29
Watz, Jill 65
Weaver, Jack 66
Webb, Marie A 66
Welch, Joe L 66
Welch, Jr., Robert W 134
Wells, Richard 66
Wesolowski, Daniel 134
Weston, Roy F 66
Whang, Jin Taek 153
Whinihan, Michael 134
White, Allen 67, 153
White, Thomas M 67
Whitely, Stan 178
Wiechert, Robert 72
Wilkens, John A. 135
Williams, David K 135
Williams, Edward L 82
Williams, Marcia 67
Williams, Todd A 135
Willis, Alan 67
Willits, Stephen D 14, 30
Wilson, Ed 135
Wilson, J. Eraser 68
Winicur, Barbara 178
Wittman, Marlene 68
Wood, Jeannie 136
Woods, Shelley 136
Wulff, John K. 136
Wysseier, John 136
Yarosh, Borys 68
Yates, John 137, 178
Yoder, Rick 72
Yuen, Marion 68, 153
Zampino, Peter 178
Zetlen, Bryan 34, 68
Zosel, Thomas W 137
Zuber, George R 68
Index to Names
Page 194
Directory - Spring 1995
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