1995 Fiscal Year Final Research Report Summary
Urban river improvement works audit and their environmantal effects
| Project/Area Number |
06630100
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | YOKOHAMA NATIONAL UNIVERSITY |
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Principal Investigator |
KAWANA Masao Yokohama National University, Business Administration, Professor, 経営学部, 教授 (50049607)
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| 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)
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| Project Period (FY) |
1994 – 1995
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| Keywords | River Katabira / Social Accounting / Environmental Audit / Environmental Evaluation |
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| 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 .
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