• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Urban river improvement works audit and their environmantal effects

Research Project

Project/Area Number 06630100
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionYOKOHAMA NATIONAL UNIVERSITY

Principal Investigator

KAWANA Masao  Yokohama National University, Business Administration, Professor, 経営学部, 教授 (50049607)

Co-Investigator(Kenkyū-buntansha) SUZUKI Kunio  Yokohama National University, Business Administration Professor, 経営学部, 教授 (30018048)
SUMITA Kazutoyo  Yokohama National University, Business Administration Professor, 経営学部, 教授 (00047911)
Project Period (FY) 1994 – 1995
Project Status Completed (Fiscal Year 1995)
Budget Amount *help
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1995: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1994: ¥900,000 (Direct Cost: ¥900,000)
KeywordsRiver Katabira / Social Accounting / Environmental Audit / Environmental Evaluation / 生態学 / 公共事業 / 河川改修 / 投資効果
Research Abstract

In this research, having in mind environmental audits, we intend to research and to investigate the Yokohama City's representative rivers, such as the Katabira River case, considering investments made by the country and by the local government to its improvement, and their effectiveness from the Public Accounting and Social Accounting points of view. Moreover we aim to analyze its relations with the environmental assessment (and its changes) , basedon the ecological approach, and to check the possibilities of its introduction to a Accounting Assessment System. That is, in this reearch our purpose is to ponder on possibilities of the environmental audit such as contribution to human environment, improving security and amenity assessment, related to the environment maintenance undertaking investment effectiveness of the public enterprises, such as improvement on flood prevention, increasing environmental friendliness and improvement of the local weather.
1.Through local investigation we made a data collection of environmental values by using ecological indexes. The environmental index, that is provided by the ecological index, uses the present condition of biodiversity and that of the environmental class level. Through the data analysis we obtained a classification assessment standard basis for urban rivers environmental values.
2.We collected data related to the Katabira River that flows through Yokohama City : data of the river shore morphology and on its repairing progress situation ; and data on public investments. We effectuated the analysis of these data based on Social Accounting methods .

Report

(3 results)
  • 1995 Annual Research Report   Final Research Report Summary
  • 1994 Annual Research Report
  • Research Products

    (26 results)

All Other

All Publications (26 results)

  • [Publications] 河野正男: "NNWからグリーンGNPA" 横浜経営研究. 16. 19-27 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 河野正男: "公害防除支出統計と環境勘定" 経済学論叢(中央大). 36. 146-166 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 隅田一豊: "地方自治体における業績測定と報告" 横浜経営研究. 16. 28-37 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 鈴木邦雄: "ミティゲーションとその課題" 群落研究. 12. 12-18 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Kawano, Masao.: "Coeporate Environmenatl Actions & Role of Accounting" Zeikeitsuusin. vol.49. (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Kawano, Masao: "Expenditures for pollution Abatement & Contral and Environmental Accounts" Keizaigaku Ronsan(The Journal of Economics). vol.36. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Kawano, Masao: "From NNW to Green GNP" Yokohama Business Review. vol.16. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Kawano, Masao: "on the Revised SNA(1993 SNA)" Accounting. vol.148. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Sumida, Kazutoyo: "SEA Reporting and Performance Evaluation in the Municipal Enterprises." Municipal Corporation. vol.26. (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Sumida, Kazutoyo: "Accounting, Disclosure and Auditing in the Municipal Corporations" Local Government Accounting Theory and Practice. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Sumida, Kazutoyo: "The Expention of Public Accountability and SEA Reporting" Accounting. vol.148. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Sumida, Kazutoyo: "Financial Analysis and Disclosure in the Municipal Enterprises." Municipal Corporation. vol.27. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] Suzuki, Kunio: "On the Mitigation" Community Research. vol.12. (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 河野正男: "NNWからグリーンGNPへ" 横浜経営研究. 16. 19-27 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 河野正男: "企業の環境保全活動と会計の役割" 税経通信. 49. 18-24 (1994)

    • Related Report
      1995 Annual Research Report
  • [Publications] 河野正男: "公害防除支出統計と環境勘定" 経済学論叢(中央大学). 36. 147-166 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 隅田一豊: "公営企業の業績評価とSEA報告" 公営企業. 26. (1994)

    • Related Report
      1995 Annual Research Report
  • [Publications] 隅田一豊: "地方自治体における業績測定と報告" 横浜経営研究. 16. 28-37 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 鈴木邦雄: "ミティゲーションとその課題" 群落研究. 12. 12-18 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] (財)神戸市都市問題研究所(編): "自治体会計の理論と実践" けいそう書房, 250 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 河野正男: "企業の環境保全運動と会計の役割" 税経通信. 49. 18-24 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 河野正男: "国際標準化機構小委員会の「環境監査の指針」(案)について" JICPAジャーナル. 6. 64-68 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 隅田一豊: "情報提供の拡充とファンド会計-地方公営企業における財務会計精度の改善に向けて-" 横浜経営研究. 14. 341-358 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 鈴木邦雄: "ミチゲーションを考える" RECONQUISTA. 3. 8-12 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 地球環境研究会(編著)河野正男 他: "環境保全型企業論" 合同出版, 156 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 中央大学経済研究所(編)河野正男 他: "環境の変化と会計情報-ミクロ会計とマクロ会計の連環-" 中央大学出版部, 269 (1994)

    • Related Report
      1994 Annual Research Report

URL: 

Published: 1994-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi