JOURNAL OF ENVIRONMENTAL SCIENCE AND TECHNOLOGY
Year:2022 | Volume:24 | Issue:9 (124)|Papers Count:10

Background and Objective: The auditing profession is an independence-based profession, both in terms of standards and in terms of code of conduct, but internal auditors are different from independent auditors because they operate in a structure owned by corporate executives and must be governed by Maintain these conditions of behavioral and functional independence in accordance with auditing standards. The Purpose of this research is evaluating the function of the effective voice of internal auditors in disclosing the environmental performance of capital market companies. Material and Methodology: In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the effective voice of internal auditors in exposing the environmental performance of capital market companies by relying on Metasynthesis and Delphi analysis processes in the qualitative. Then, in the quantitative part, interpretive ranking analysis is used to identify the most effective function of the effective voice of internal auditors in exposing the environmental performance of capital market companies. Fidings: The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of the effective voice function of internal auditors in exposing the environmental performance of capital market companies. These components were evaluated through Delphi analysis and the results of this section showed that all 8 components were approved. Discussion & Conclusion: The results show that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements to disclose environmental performance, always try to disclose the company's performance in this area and in this way, they can improve the level of information transparency of the company to external stakeholders.

The protection of wildlife has a special place, as in the domestic laws, various solutions have been considered, including the option of fines for the violator and the cause of damage, but as a deterrent, it has not been able to act effectively. The human factor does not always lead to the loss or destruction of animal species and harming the wildlife, but natural factors can also lead to disease or accidents for the wildlife according to the climatic conditions of the place. Therefore, it is necessary to investigate, adjust and adjust the ways to reduce the conflicts between people and wildlife, and by allocating appropriate funds, the field for the restoration of wildlife habitats should be provided in order to prevent further destruction of wildlife and support endangered species. One of the ways to control risk is to transfer it to insurance institutions, and these risks should be in line with insurance laws and regulations, and in other words, they should be insurable. The vastness of the field of wildlife and the costs of its maintenance and protection require the support of the government as the guardian of wildlife protection and supervisor of the insurance industry. The loss of a species covered by insurance, like any other insurance coverage, can be supported by the insurance company, although in the insurance industry due to the challenges of wildlife risk assessment and the wildlife guardian organization due to the lack of financial resources, so far this issue has not been addressed. It has not been addressed seriously, and it may be due to the lack of sufficient knowledge in this field, or due to a correct assessment of the risk of losses of this type of insurance coverage. Currently, addressing this issue is an unavoidable necessity, and the trustees of the life insurance industry The country's wildlife should take the necessary care in this field.

Background and Objective: One of the challenges faced by governments in the last century is environmental crises such as temperature increase, climate changes, environmental pollution, loss of plant and animal species, etc. European and North American or Japanese governments often use green finance laws and instruments to advance their environmental protection policies. Material and Methodology: In this research, in the first step, the researcher will identify the effective criteria and models on the green tax by using the expert analysis approach using the fuzzy Delphi method, and after screening, he will introduce the implementation models. In the second step, by using the causal theory of the Dimtel method in the fuzzy evaluation environment (due to the high precision of the fuzzy method approach, this approach has been used in the analysis), the tolerance evaluation of the executive models will be carried out. Finally, the correlation executive model will be presented. The fuzzy network analysis model, which is a comprehensive approach to the green tax open environment problem, will classify and grade the identified patterns. Findings: Using analytical and library methods, this study shows that tax, as one of the financial policy tools, plays an important role in sustainable growth and development and ensuring social justice. The main goal of this research is to investigate the classification process of green tax in environmental instruments, in order to achieve sustainable development. Discussion and conclusion: Iran can increase the share of its tax revenues and leave a positive impact on the quality of the environment by designing and implementing green tax (environmental taxes) as one of the common tax bases in the countries of the region.

Background and Objective: An important part of the development of accounting knowledge, beyond financial performance, today concentration on sustainability, which under the presence of human resource functions can provide the basis for increasing information transparency for stakeholders. The purpose of this research is evaluating the effectiveness of sustainability accounting based on green human resource functions. Material and Methodology: In terms of methodology, this research is mix method in terms of data collection and in terms of results is in the category of developmental research. In this study, first, through Meta-synthesis, the themes of green human resource function and sustainability accounting components were identified, and then, based on Delphi analysis, the reliability of the identified dimensions was examined. In the quantitative part, this research also used Intuitive Fuzzy VIKOR Process. Findings: The results showed that, firstly, the most important parameter of research topics (green human resource management functions) is the identity of the green profession, which has the highest importance rate compared to other research topics due to the fuzzy weights obtained, Second, the disclosure of human capital based on the value of the Qi index equal to 0. 051 is the most important measure of sustainability accounting under the themes of green human resource functions, especially the theme of green professional identity. Discussion and Conclusion: The results of the present study show that the disclosure of human capital information as an important dimension of sustainability accounting arising from green professional identity, is an important component in the potential decision-making of the company in the future and it is in the interest of companies that seek to satisfy all investors seeking information to increase market value.

Background and Objective: One of the administrative bodies related to the field of environment is the municipalities, which play an important role in its development and protection. This study tries to identify the consequences of the maturity of green knowledge of human resources in the first step by content analysis and then to identify it based on interpretive patterns in Tehran Municipality. The purpose of this research is Typology of employees green knowledge maturing consequences in Tehran Municipality based on Q Process. Material and Methodology: This research is in terms of mixed methodology and is based on Meta-synthesis and Q Process. Based on this, first, using critical evaluation technique, similar researches were determined and then, by creating a focal matrix questionnaire based on discourse phrase, the propositions were separated to be included in the consequential types of employees green knowledge maturing in Tehran Municipality. Finding: The results showed that 8 propositions entitled sustainability of green social values were included in the first interpretive model and 8 propositions entitled sustainability of green human resource management functions were included in the second interpretive model. Discussion & Conclusion: On the one hand, the results of the research show that green management information systems, as the first consequence, are able to absorb the needs and expectations of citizens in the face of Tehran municipal services in the form of a technological cycle, and then based on structural processes. Provide quality services to them as a system output in order to eliminate the shortcomings related to the functional green functions of Tehran Municipality by feed backing the results to the system input stage. On the other hand, based on the consequences of maturing human resources knowledge, Tehran Municipality can develop and select human resources with a green attitude to maintain the perceptual integrity of Tehran Municipality's green operational strategies.

The Convention on the Conservation of Migratory Species of Wild Animals, also known as CMS or the Bonn Convention, is one of the most important international legally binding agreements on the conservation and management of migratory species. It is a treaty under which all terrestrial, aquatic and avian migratory species are conserved. The CMS commits all States Parties, including Iran, to establish concerted action for migratory animals, and with the necessary infrastructure, emphasizes the basic principles of cooperation and prevention to protect migratory species throughout their migration and habitat. So far, seven legally binding agreements and nineteen executive memorandums of understanding have been concluded under the auspices of the CMS. In this article, these four memoranda of understanding have been studied. The present study, using a descriptive-analytical method, intends to examine how to implement the provisions of the CMS Convention, its legal and executive gaps and the challenges faced by emphasizing the situation of Iran. The findings of this study show that despite extensive activities and useful measures related to Iranian migratory species within the framework of these four agreements and in the light of cooperation with the CMS Convention, four decades after its establishment and more than two decades of cooperation with Iran, still the satisfactory results in the conservation status of many species is not fully performed. It is deserved that this part of the biodiversity of Iran should be protected and supported favorably by eliminating legal and executive weaknesses and employing efficient, wise and centralized management as well as the cooperation of all organs and the people.

Background and Objective: Jahrum Formation has long been of special interest due to its wide distribution, Biostratigraphic and Lithostratigraphic differences in different areas, and the existence of hydrocarbon reserves. The purpose of this study is to investigate the Jahrum Formation in the study areas, in terms of stratigraphic position (thickness and lithology) and geology (contact with upper and lower formations) and its paleontology. Material and Methodology: The study conducted on Jahrum formation (lower and Middle Eocene) of interior Fars, Zagros. The 465 samples were collected from Gushenekan, kuh-e-Chehel Cheshme and Tong garm. Thin sections were used to study of stratigraghy, microfacies and microfossils. Findings: According to them, two sedimentery sequences identified. The main aims of the research are Identification of the Jahrum formation borders that connected to the Asmari at the top as discotinuty and the Sachun formation at bottom as concordant. Discussion and Conclusions: Based on this study Jahrum formation has deposited in the internal ramp and consisting two sequences. Additionaly, sedimentary environment, geochemical analysis and Paleontological ecology of the Jahrum were studied too. Also, the tectonic position of the sedimentary basin of Jahrum Formation in comparison with the adjacent basins was presented in the form of a conceptual design for the first time.

Background and Objective: Due to the high spatial resolution of Geoeye data, due to the wider distribution of pixels, the output maps in Neural network algorithm and Forest cover index (FCD) classification methods are more sensitive and with more pixel detail. Considering the large amount of information in new sensors, the aim of this study is to develop and improve the performance of more complex classification algorithms for the interpretation of modern satellite data. Material and Methodology: FCD model base classification is based on four main indicators: sensitive to shadow, uncovered soil, vegetation conditions and density, and without the need for a training sample. The Neural network algorithm operates with high sensitivity to the original image bands and the bands created and added to the image, as well as training samples. Training samples were determined in the summer of 2016-2017 from series 5 and 6 of 30 Ramsar watersheds. Finding: Using this method, an accuracy of 24. 5% was obtained for the FCD method and 26. 2% for the Neural network method. Due to the high resolution of the data used, the output map developed in this method is associated with a high density of polygons. Discussion & Conclusion: Due to the range of pixels in the output maps of the two methods, an extended method has been proposed to produce a more accurate map, due to the high spatial resolution of the Geoeye sensor. In this method, by reclassifying within the maximum frequency range of pixels, the demarcation of polygons in much smaller and more accurate dimensions is considerable.

Background and Objective: This research studies the environmental factors that may be influenced, considering the nature of the project and the way the various stages of utilization exert their influence, and the environmental resources that may be affected by the execution of the different stages of the project. Environmental influences are various changes caused by different activities in the physical, chemical, biological, cultural, economic, and social environments, with each project having different temporal and spatial effects. That is, the consequences and effects resulting from the different stages of construction, utilization, and post-utilization of projects are different. Material and Methodology: The environmental factors considered to study the environmental effects of the wastewater treatment plant in Yazd included the physico-chemical, biological, economic, and social environments. In each of the cases mentioned above, many different parameters are selected, depending on the features of the project, to serve as indices. These indices are used as criteria for comparison of options. In environmental studies of projects, the types of effects are differentiated and employed in environmental analyses. Findings: Considering the decision-making matrix, which included 10 options, and the results obtained from the ENTROPY method, the experts selected the main indices that were the criteria of the project. Index number 4 (water quality), index number 1 (soil quality), and index number 7 (sanitation and safety), with relative importance weights of 0. 192, 0. 179, and 0. 152, were ranked first to third, respectively. Discussion and Conclusion: It is very necessary to control, monitor and supervise the operation and maintenance issues of a sewage treatment plant in order to produce a standard quality effluent and increase it’, s efficiency during the operation.

Background and Objective: Due to strict environmental laws and the problem of water shortage in recent years, industrial wastewater treatment is necessary for reuse. Mushroom industry effluents due to the use of fertilizers and pesticides, sanitizers and detergents contain various organic and inorganic pollutants, in which the pollution parameters such as detergent, turbidity, BOD and COD are higher than the standard limits. In this research, the effluent treatment of the mushroom factory has been investigated for reuse in for reuse in mushroom cultivation and composting. Material and Methodology: In this study, electrical and chemical coagulation methods were used to treat the wastewater and remove the parameters of BOD, COD, turbidity and detergent. The electrocoagulation method was performed at potential differences of 10, 20 and 30 volts and at times of 15, 30, 45, 60 and 75 minutes with iron and aluminum electrodes. In the chemical coagulation method, the effect of two coagulants, poly aluminum chloride and aluminum sulfate, in the presence of anionic polyelectrolyte coagulant on the effluent treatment was investigated. Finding: In the electrocoagulation method, at a potential difference of 30 volts for 60 minutes, the removal efficiencies of COD and BOD were 59. 1% and 46%, respectively. In chemical coagulation method with coagulant dose of 75 mg/l at pH 6, the highest removal efficiencies for COD, BOD, turbidity and detergent were obtained 61. 6, 47. 6, 82. 1 and 75. 5%, respectively. Discussion & Conclusion: The results showed that the removal efficiency of BOD, COD, detergent and turbidity parameters by chemical coagulation is slightly higher than electrocoagulation method. Also, in the chemical coagulation method, poly aluminum chloride coagulant has better performance than both aluminum sulfate and the combination of two coagulants.