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

-------
                                     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

-------
         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

-------
             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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
                       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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
                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

-------
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

-------
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

-------
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

-------
                            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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
                       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

-------
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

-------
                   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

-------
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

-------
                        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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
                      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

-------
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

-------
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

-------
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

-------
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?

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
                  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

-------
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

-------
 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

-------
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

-------
                             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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
 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

-------
* Active Participant                                                                        Industry
Page 138                                                                    Directory - Spring 1995

-------
                          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

-------
* Active Participant	Legal Services
Page 140                                                                     Directory - Spring 1995

-------
  	    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

-------
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

-------
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

-------
 Active Participant                                                        Lending/Financial Services
Page 144                                                                     Directory - Spring 1995

-------
                     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

-------
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

-------
                       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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
 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

-------
* Active Participant                                                              Non-Profit Research
Page 154                                                                    Director; - Spring 1995

-------
              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

-------
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

-------
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

-------
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

-------
 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

-------
* Active Participant	Noo-ProBt Technical Assistance
Page 160                                                                 Directory - Spring 1995

-------
                              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

-------
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

-------
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

-------
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

-------
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

-------
* Active Participant                                                              ,       Publishing
Page 166                                                                    Directory -.Spring 1995

-------
                        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

-------
* Active Participant	Public Relations
Page 168                                                                 Directory - Spring 1995

-------
                       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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
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

-------
           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

-------
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

-------
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

-------
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

-------
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

-------
 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

-------
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

-------
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

-------
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

-------