Search results for: environmental expenses

Authors: Daniela Grădinaru, Iuliana Georgescu, Loredana Huţanu (Toma), Mihai-Bogdan Afrăsinei

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This article aims to analyze the situation of Romanian companies from an environmental point of view. Environmental issues are addressed very often nowadays, and they reach and affect every domain, including the economical one. Implementing an environmental management system will not only help the companies to comply with laws and regulations, but, above all, will offer them an important competitive advantage.

Keywords: Environmental management system, environmental reporting, environmental expenses, sustainable development.

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Authors: Dezie L. Warganegara, Dewi Tamara

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The objectives of this study is to investigate the existence of the sticky cost behavior of firms listed in the Indonesia Stock Exchange (IDX) and to find evidence on the effects of sticky operating expenses (SG&A expenses) on profitability of firms. For the first objective, this study finds that the sticky cost behavior does exist. For the second objective, this study finds that the stickier the operating expenses the lesser future profitability of the firms. This study concludes that sticky cost affects negatively to the performance and, therefore, firms should include flexibility in designing the cost structure of their firms.

Keywords: Operating Expenses, Profitability, SG&A, Sticky Costs, Indonesia Stock Exchange (IDX).

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Authors: Tereza Dolečková

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Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.

Keywords: Career, human resource management and development, personal expenses, salary system of soldiers, service appraisal of soldiers, the Army of the Czech Republic.

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors. We used mixed technique of selection that implies rules of random and proportional selection. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from the major Georgian airports. Techniques of statistical observation were prepared. A representative population of foreign visitors and a rule of selection of respondents were determined. We have a trend of growth of tourist numbers and share of tourists from post-soviet countries constantly increases. Level of satisfaction with tourist facilities and quality of service has grown, but still we have a problem of disparity between quality of service and prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher.

Keywords: Tourist, expenses, methods, statistics, analysis.

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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At present actual tourism indicators cannot be calculated in Georgia, making it impossible to perform their quantitative analysis. Therefore, the study conducted by us is highly important from a theoretical as well as practical standpoint. The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors and to calculate statistical attractiveness indices of the tourism potential of Georgia. During the research, the method involving random and proportional selection has been applied. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from major Georgian airports, and a representative population of foreign visitors and a rule of selection of respondents were determined. The results show a trend of growth in tourist numbers and the share of tourists from post-soviet countries are constantly increasing. The level of satisfaction with tourist facilities and quality of service has improved, but still we have a problem of disparity between the service quality and the prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher. Attractiveness of popular cities of Georgia has increased by 43%.

Keywords: Tourist, expenses, indexes, statistics, analysis.

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Authors: Mohammad Shaifur Rahman, Jung Hyun Lee, Youngil Park, Ki-Doo Kim

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In this paper, an overview of the radio over fiber (RoF) technology is provided. Obstacles for reducing the capital and operational expenses in the existing systems are discussed in various perspectives. Some possible RoF deployment scenarios for WiMAX data transmission are proposed as a means for capital and operational expenses reduction. IEEE 802.16a standard based end-to-end physical layer model is simulated including intensity modulated direct detection RoF technology. Finally the feasibility of RoF technology to carry WiMAX signals between the base station and the remote antenna units is demonstrated using the simulation results.

Keywords: IMDD, Radio over Fiber, Remote Antenna Unit, WiMAX.

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Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

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the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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Authors: Y. Abdelrazig, A. Ghanem

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Construction projects are information intensive in nature and involve many activities that are related to each other. Wireless technologies can be used to improve the accuracy and timeliness of data collected from construction sites and shares it with appropriate parties. Nonetheless, the construction industry tends to be conservative and shows hesitation to adopt new technologies. A main concern for owners, contractors or any person in charge on a job site is the cost of the technology in question. Wireless technologies are not cheap. There are a lot of expenses to be taken into consideration, and a study should be completed to make sure that the importance and savings resulting from the usage of this technology is worth the expenses. This research attempts to assess the effectiveness of using the appropriate wireless technologies based on criteria such as performance, reliability, and risk. The assessment is based on a utility function model that breaks down the selection issue into alternatives attribute. Then the attributes are assigned weights and single attributes are measured. Finally, single attribute are combined to develop one single aggregate utility index for each alternative.

Keywords: Analytic Hierarchy Process, Utility Function, Wireless Technologies, construction management.

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Authors: Habibollah Najafi, Amir Abbas Yazdani, Hosseinali Nahavandi

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The review performed on the condition of energy consumption & rate in Iran, shows that unfortunately the subject of optimization and conservation of energy in active industries of country lacks a practical & effective method and in most factories, the energy consumption and rate is more than in similar industries of industrial countries. The increasing demand of electrical energy and the overheads which it imposes on the organization, forces companies to search for suitable approaches to optimize energy consumption and demand management. Application of value engineering techniques is among these approaches. Value engineering is considered a powerful tool for improving profitability. These tools are used for reduction of expenses, increasing profits, quality improvement, increasing market share, performing works in shorter durations, more efficient utilization of sources & etc. In this article, we shall review the subject of value engineering and its capabilities for creating effective transformations in industrial organizations, in order to reduce energy costs & the results have been investigated and described during a case study in Mazandaran wood and paper industries, the biggest consumer of energy in north of Iran, for the purpose of presenting the effects of performed tasks in optimization of energy consumption by utilizing value engineering techniques in one case study.

Keywords: Value Engineering (VE), Expense, Energy, Industrial

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Authors: S. D. Nedelcut, V. Proca, D. M. Purcaru

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At present, the tendency to implement the conditionbased maintenance (CBM), which allows the optimization of the expenses for equipment monitoring, is more and more evident; also, the transformer substations with remote monitoring are increasingly used. This paper reviews all the advantages of the on-line monitoring and presents an equipment for on-line monitoring of bushings, which is the own contribution of specialists who are the authors of this paper. The paper presents a study of the temperature field, using the finite element method. For carrying out this study, the 3D modelling of the above mentioned bushing was performed. The analysis study is done taking into account the extreme thermal stresses, focusing at the level of the first cooling wing section of the ceramic insulator. This fact enables to justify the tanδ variation in time, depending on the transformer loading and the environmental conditions. With a view to reducing the variation of dielectric losses in bushing insulation, the use of ferrofuids instead of mineral oils is proposed.

Keywords: Monitoring, dielectric losses, ferrofluids, bushing.

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Authors: Bujar Ismaili, Bahti Ismajli, Venhar Ismaili, Skender Ramadani

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In Kosovo, the problem with the electricity supply is huge and it does not meet the demands of consumers. Older thermal power plants, which are regarded as big environmental polluters, produce most of the energy. Our experiment is based on the production of electricity using the closed method that does not affect environmental pollution by using waste as fuel that is considered to pollute the environment. The experiment was carried out in the village of Godanc, municipality of Shtime, Kosovo. In the experiment, a production line based on the production of electricity and central heating was designed at the same time. The results are the benefits of electricity as well as the release of temperature for heating with minimal expenses and with the release of 0% gases into the atmosphere. During this experiment, coal, plastic, waste from wood processing, and agricultural wastes were used as raw materials. The method utilized in the experiment allows for the release of gas through pipes and filters during the top-to-bottom combustion of the raw material in the boiler, followed by the method of gas filtration from waste wood processing (sawdust). During this process, the final product, gas, is obtained. This gas passes through the carburetor, enabling the combustion process to put the internal combustion machine and the generator into operation and produce electricity that does not release gases into the atmosphere. The results show that the system provides energy stability without environmental pollution from toxic substances and waste, as well as with low production costs. From the final results, it follows that, in the case of using coal fuel, we have benefited from more electricity and higher temperature release, followed by plastic waste, which also gave good results. The results obtained during these experiments prove that the current problems of lack of electricity and heating can be met at a lower cost and have a clean environment and waste management.

Keywords: Energy, heating, atmosphere, waste management, gasification.

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Authors: Gorana Jelic Mrcelic, Merica Sliskovic

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Environmental responsibility includes improvement of environmental performance in order to reduce environmental impact. This paper gives a short review of some important environmental objectives, targets and actions that modern shipping company should follow.

Keywords: Environment, MARPOL, ships, pollutants.

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Authors: Eva Štěpánková

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Environmental management implementation is presently one of the ways of organization success and value improvement. Increasing an organization motivation to environmental measures introduction is caused primarily by the rising pressure of the society that generates various incentives to endeavor for the environmental performance improvement. The aim of the paper is to identify and characterize the key incentives and expectations leading organizations to the environmental management implementation. The author focuses on five businesses of different size and field, operating in the Czech Republic. The qualitative approach and grounded theory procedure are used in research. The results point out that the significant incentives for environmental management implementation represent primarily demands of customers, the opportunity to declare the environmental commitment and image improvement. The researched enterprises less commonly expect the economical contribution, competitive advantage increase or export rate improvement. The results show that marketing contributions are primarily expected from the environmental management implementation.

Keywords: Environmental management, environmental management systems, ISO 14001.

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Authors: Sami Mustafa M. E. Ahmed, Noor Amila Wan Abdullah Zawawi, Zulkipli B. Ghazali

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Construction industry is considered as one of the main contributor of natural resources depletion, responsible for high level pollution and it is one of the attributes that pose climate changes and other environmental threats. A lot of efforts had and have been done to reduce and control these impacts. Project Environmental Management (PEM) includes the processes required to ensure that the impacts of the project execution to the surrounding environment will remain within the limits stated in legal permits. The main aim of most of researches conducted managing Environmental Impacts (EI) is to protect earth planet from pollution. Those researches are presenting four major environmental elements; Environmental Management Systems (EMS), Environmental Design (ED), Environmental Planning (EP) and Environmental Impacts Assessments (EIA). Although everything has been said about environmental management for construction projects, but almost everything remains to be said and therefore to be explored or rediscovered because incontestably, almost everything remains to be done. This paper aimed at reviewing some of what has been said about PEM. Also one of its objectives is to explore and rediscover the whole view of managing the EI problems by proposing a framework that based on the relation between these environmental researches.

Keywords: Environmental planning, sustainable design, EIA and EMS.

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Authors: M. Suutari

Abstract:

In this content analysis research note the aim was to explore to how sustainability and especially environmental issues are conveyed into environmental items in annual reports and disclosures. As The Global Reporting Initiative (GRI) is a globally wide multistakeholder process, the enterprises using voluntarily GRI framework are considered to be aware of sustainability and environmental concerns. The findings were that although these enterprises included in an environmentally sensitive industry sector and had special capabilities to consider environmental issues there were few GRIreporting enterprises presented substantially detailed environmental items in audited financial statements. There were only slight differences between publishing years 2008 and 2009 - the beginning years of economic turmoil. The environmental issues seemed not to be considered substantial enough for financial reporting as a basis for concerning investment or voting decisions.

Keywords: Environmental, reporting, financial, GRI.

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Authors: Kung-Jen Tu

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Many public housing properties developed by local governments in Taiwan in the 1980s have deteriorated severely as these rental apartment buildings aged. The lack of building maintainability considerations during project design phase as well as insufficient maintenance funds have made it difficult and costly for local governments to maintain and keep public housing properties in good shape. In order to assist the local governments in achieving and delivering sustainable public housing, this paper intends to present a developed design evaluation method to be used to evaluate the presented design schemes from property management and financial feasibility perspectives during project design phase of public housing projects. The design evaluation results, i.e. the property management and financial implications of presented design schemes that could occur later during the building operation and maintenance phase, will be reported to the client (the government) and design schemes revised consequently. It is proposed that the design evaluation be performed from two main perspectives: (1) Operation and property management perspective: Three criteria such as spatial appropriateness, people and vehicle circulation and control, property management working spaces are used to evaluate the ‘operation and PM effectiveness’ of a design scheme. (2) Financial feasibility perspective: Four types of financial analyses are performed to assess the long term financial feasibility of a presented design scheme, such as operational and rental income analysis, management fund analysis, regular operational and property management service expense analysis, capital expense analysis. The ongoing Chung-Li Public Housing Project developed by the Taoyuan City Government will be used as a case to demonstrate how the presented design evaluation method is implemented. The results of property management assessment as well as the annual operational and capital expenses of a proposed design scheme are presented.

Keywords: Design evaluation method, management fund, operational and capital expenses, rental apartment buildings.

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Authors: Pavol Molnar, Martin Dolinsky

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Paper deals with environmental metrics and assessment systems devoted to Small and Medium Sized Enterprises. Authors are presenting proposed assessment model which has an ability to discover current environmental strengths and weaknesses of Small and Middle Sized Enterprise. Suggested model has also an ambition to become a Sustainability Decision Tool. Model is able to identify "best environmental devision" in the company, and to quantify how this decision contributed into overall environmental improvement. Authors understand environmental improvements as environmental innovations (product, process and organizational). Suggested model is based on its own concept; however, authors are also utilizing already existing environmental assessment tools.

Keywords: Corporate Social Responsibility, (e)IMPACT model, Environmental metrics, , Small and Middle Sized Enterprises

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Authors: Amir Hossein Davami, Ali Gholami, Ebrahim Panahpour

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Although, it is a long time that human know about the importance of environment in life, but at the last decade of 20 century, the space that was full of hot scientific, collegial and political were made in environmental challenge, So much that, this problem not only disarrange the peace and security of life, but also it has threatened human existence. One of the problems in last years that are significant for authorities is unsatisfactory achieved results against of using huge cost for magnificent environmental projects. This subject leads thinker to this thought that for solving the environmental problems it is needed new methods include of sociology, ethics and philosophic, etc. methods apart of technical affairs. Environment ethics is a new branch of philosophic ethics discussion that discusses about the ethics relationship between humans and universe that is around them. By notifying to the above considered affairs, in today world, necessity of environmental ethics for environment management is reduplicated. In the following the article has been focused on environmental ethics role and environmental management methods and techniques for developing it.

Keywords: Environmental ethics and philosophy, Environmental challenges, Management techniques, Ethical values.

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Authors: V. Vassiliou, M. Charalambides, M. Menicou

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Fish-feed is a major cost component of operating expenses for any aquaculture farm. Due to soaring prices of fish-feed ingredients, the need for better feeding schedule management has become imperative. On such factor that influences the utilization rate of fish-feed are sea currents. Up to now, practical monitoring of fishfeed loss due to sea currents is not exercised. This paper gives a description of an economic methodology that aims at quantifying the amount of fish-feed lost due to sea currents and draws on data from a Mediterranean aquaculture farm to formulate the associated model.

Keywords: Aquaculture, economic model, fish-feed loss, sea currents.

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Authors: Haitao Yang

Abstract:

Despite so many years- development, the mainstream of workflow solutions from IT industries has not made ad-hoc workflow-support easy or inexpensive in MIS. Moreover, most of academic approaches tend to make their resulted BPM (Business Process Management) more complex and clumsy since they used to necessitate modeling workflow. To cope well with various ad-hoc or casual requirements on workflows while still keeping things simple and inexpensive, the author puts forth first the TSM design pattern that can provide a flexible workflow control while minimizing demand of predefinitions and modeling workflow, which introduces a generic approach for building BPM in workflow-aware MISs (Management Information Systems) with low development and running expenses.

Keywords: Ad-hoc workflow, BPM, Design pattern, TSM

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Authors: Sasitorn Chetanont

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The objectives of this study are to study Chinese tourist’s Behaviors towards travel and shopping in Bangkok. The research methodology was a quantitative research. The sample of this research was 400 Chinese tourists in Bangkok chosen by the accidental sampling and the purposive sampling. Inferential Statistics Analysis by using the Chi-square statistics. As for the results of this study the researcher found that differences between personal, social and cultural information, i.e., gender, age, place of residence, educational level, occupation, income, family, and main objectives of tourism with behaviors of Chinese tourists in Bangkok towards travel and shopping in Bangkok.

Keywords: Tourists’ behavior, Chinese tourists, travelling, expenses in travels.

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Authors: K. R. Balabiyev, A. O. Kaipbayeva

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The article discusses the legal framework of the government’s environmental function and analyzes the role of the national policy in protection of wetlands. The problem is of interest for it deals with the most important branch of economy – utilization of Kazakhstan’s natural resources, protection of health and environmental wellbeing of the population. Development of a longterm environmental program addressing the protection of wetlands represents the final stage of the government’s environmental policy, and is a relatively new function for the public administration system. It appeared due to the environmental measures that require immediate decisions to be taken. It is an integral part of the effort in the field of management of state-owned natural resource, as well as of the measures aimed at efficient management of natural resources to avoid their early depletion or contamination.

Keywords: Environmental focus, government’s environmental function, protection of wetlands.

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Authors: Ruhugül Özge Ocak, Banu Öztürk Kurtaslan

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Botanical gardens are very significant organizations which protect the environment against the increasing environmental problems, provide environmental education for people, offer recreation possibilities, etc. This article describes botanical gardens and their functions. The most important function of botanical garden is to provide environmental education for people and improve environmental awareness. Considering this function, some botanical gardens were examined and opinions were suggested about the subject.

Keywords: Botanical garden, environment, environmental education, recreation.

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Authors: Elizabeth D. Ramos

Abstract:

Peace education supports a holistic appreciation for the value of life and the interdependence of all living systems. Peace education aims to build a culture of peace. One way of building a culture of peace is through environmental stewardship. This study sought to find out the environmental stewardship practices in selected Higher Education Institutions (HEIs) in the Philippines and how these environmental stewardship practices lead to building a culture of peace. The findings revealed that there is still room for improvement in implementing environmental stewardship in schools through academic service learning. In addition, the following manifestations are implemented very satisfactorily in schools: 1) waste reduction, reuse, and recycling, 2) community service, and 3) clean and green surroundings. Administrators of schools in the study lead their staff and students in implementing environmental stewardship. It could be concluded that those involved in environmental stewardship display an acceptable culture of peace, particularly solidarity, respect for persons, and inner peace.

Keywords: Academic service learning, environmental stewardship, leadership support, peace, solidarity.

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Authors: Özlem Küçükakça

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The world population is rapidly growing. In the last few decades, environmental protection and climate change have been remarked as a global concern. All events have their own ecological footprint. Therefore, all participants who take part in the events, from event organizer to audience should be responsible for reducing carbon emissions. Currently, there is a literature gap which investigates the relationship between events and environment. Hence, this study is conducted to investigate how to implement environmental sustainability in the event management. Therefore, a wide literature and also the UK festivals database have been investigated. Finally, environmental effects and the solution of reducing impacts at events were discussed.

Keywords: Ecological footprint, environmental sustainability, events, sustainability.

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Authors: Kevin Fong-Rey Liu, Cheng-Wu Chen, Ken Yeh, Han-Hsi Liang

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Environmental impact assessment (EIA) is a procedure tool of environmental management for identifying, predicting, evaluating and mitigating the adverse effects of development proposals. EIA reports usually analyze how the amounts or concentrations of pollutants obey the relevant standards. Actually, many analytical tools can deepen the analysis of environmental impacts in EIA reports, such as life cycle assessment (LCA) and environmental risk assessment (ERA). Life cycle impact assessment (LCIA) is one of steps in LCA to introduce the causal relationships among environmental hazards and damage. Incorporating the LCIA concept into ERA as an integrated tool for EIA can extend the focus of the regulatory compliance of environmental impacts to determine of the significance of environmental impacts. Sometimes, when using integrated tools, it is necessary to consider fuzzy situations due to insufficient information; therefore, ERA should be generalized to fuzzy risk assessment (FRA). Finally, the use of the proposed methodology is demonstrated through the study case of the expansion plan of the world-s largest plastics processing factory.

Keywords: Fuzzy risk analysis, life cycle impact assessment, fuzzy logic, environmental impact assessment

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Authors: Cristina Schreiner, Romeo Ciobanu, Marius Pislaru

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This paper aims to build a system based on fuzzy models that can be implemented in the assessment of ecological systems, to determine appropriate methods of action for reducing adverse effects on environmental and implicit the population. The model proposed provides new perspective for environmental assessment, and it can be used as a practical instrument for decision –making.

Keywords: Ecosystem model, Environmental security, Fuzzy logic, Sustainability of habitable regions.

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Authors: Tarandeep Singh, Parvinder S. Sandhu

Abstract:

The Economic factors are leading to the rise of infrastructures provides software and computing facilities as a service, known as cloud services or cloud computing. Cloud services can provide efficiencies for application providers, both by limiting up-front capital expenses, and by reducing the cost of ownership over time. Such services are made available in a data center, using shared commodity hardware for computation and storage. There is a varied set of cloud services available today, including application services (salesforce.com), storage services (Amazon S3), compute services (Google App Engine, Amazon EC2) and data services (Amazon SimpleDB, Microsoft SQL Server Data Services, Google-s Data store). These services represent a variety of reformations of data management architectures, and more are on the horizon.

Keywords: Data Management in Cloud, AWS, EC2, S3, SQS, TQG.

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Authors: Tsolmon Tumenjargal, Muhammad Hassan Khalil, Wu Yao Guo

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The research on the effectiveness of environmental assessment (EA) is a milestone effort to evaluate the state of the field, including many contributors related with a lot of countries since more than two decades. In the 1960s, there was a surge of interest between modern industrialized countries over unexpected opposite effects of technical invention. The interest led to choice of approaches for assessing and prediction the impressions of technology and advancement for social and economic, state health and safety, solidity and the circumstances. These are consisting of risk assessment, technology assessment, environmental impact assessment and costbenefit analysis. In this research contribution, the authors have described the research status for environmental assessment in cumulative environmental system. This article discusses the methods for cumulative effect assessment (CEA).

Keywords: Cumulative effect assessment, Environmental impact assessment.

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Authors: A. Hadi-Vencheh, N. Shayesteh Moghadam

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Data envelopment analysis (DEA) has gained great popularity in environmental performance measurement because it can provide a synthetic standardized environmental performance index when pollutants are suitably incorporated into the traditional DEA framework. Since some of the environmental performance indicators cannot be controlled by companies managers, it is necessary to develop the model in a way that it could be applied when discretionary and/or non-discretionary factors were involved. In this paper, we present a semi-radial DEA approach to measuring environmental performance, which consists of non-discretionary factors. The model, then, has been applied on a real case.

Keywords: Environmental performance, efficiency, non-discretionary variables, data envelopment analysis.

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