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 ------- |