Методологические основы экологического аудита, результаты аудита, подготовка аудиторских заключений и заключений и пути их совершенствования

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Ходжаева M., & Хасанова X. (2015). Методологические основы экологического аудита, результаты аудита, подготовка аудиторских заключений и заключений и пути их совершенствования. Экономика и инновационные технологии, (2), 101–107. извлечено от https://inlibrary.uz/index.php/economics_and_innovative/article/view/8298
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Аннотация

В статье рассмотрены цель, роль и методы экологического понижения загрязнения ресурсов. Роль экологического аудита в устранении последствий глобального нарушения окружающей среды, для сохранения и правильного использование водных ресурсов в Республике Узбекистан.

Похожие статьи


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M.X. Khodjaeva,

Kh.F. Khasanova, TSEU

METHODOLOGICAL BASIS FOR ENVIRONMENTAL AUDIT, RESULTS

OF THE AUDIT, PREPARATION OF AUDIT REPORTS AND OPINIONS,

AND WAYS TO IMPROVE THEM

Мақолада ресурсларни ифлосланишини камайтиришда экологик аудитни

мақсади, роли ва усуллари кўриб чиқилган. Глобал атроф-мухитнинг
бузилишида ва табиий ресурслардан нотўғри фойдаланишни бартараф қилиш
ва уларни асраш, сақлашда экологик аудитнинг роли.

В статье рассмотрены цель, роль и методы экологического понижения

загрязнения ресурсов. Роль экологического аудита в устранении последствий
глобального нарушения окружающей среды, для сохранения и правильного
использование водных ресурсов в Республике Узбекистан.

Key words:

environmental audit, environmental protection, environmental

damage, aggregates, securing natural, a decline, control areas, a broad application,
the

contamination,

forecast

changes,

environmental

violations,

negative

consequences.

In 2013 the country’s GDP grew 8%, also the producing goods increased 8,8%,

agriculture 6,8%, retail turn over-14,8%.

The degree of inflation was predicted and it was 6,8%.[1].
Relations in the field of environmental protection and rational use of natural

resources in the Republic of Uzbekistan is regulated by the Republic of Uzbekistan
on Nature Protection, as land, water, forest legislation, the legislation on subsoil use
and protection of atmospheric air, flora and fauna, other legislative acts of the
Republic of Uzbekistan[2].

Tashkent - the capital of the Republic of Uzbekistan and the largest city in

Central Asia, located in the eastern part of Uzbekistan, an area 334.8 km2 and is the
administrative, political, economic, cultural center in Uzbekistan. The population is
3.3 million people. Administratively divided into 11 districts. Power of Water Works
is 2326 m3/day from 7 intakes, centralized water supply of 99, 5%. The district
heating system of the city of Tashkent includes 9 large thermal power plants of
Tashteplotsentral, Inc. Tash TS GAK Uzbekenrgo providing 88% of the load to join.
The city has more than 34,500 different companies, of which about 27,400 are micro
firms, 4,950 small and medium-sized enterprises in 2230 with foreign investments[3].


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Figure1. Structure formation MFOP.

The city is made aircraft, railroad cars, tractors, excavators, many types of

agricultural machinery, electrical transformers, various instruments and mechanisms,
medical and electronic equipment, and more. In the Republic of transformations is
the harmonious development and human well-being, the creation of conditions and
mechanisms of the interests of the individual, but the need to take into account the
concept of differentiation of the economic impact of environmental violations and
environmental damage. Damage to the environment - is the damage caused to it by
human activities or natural disasters. In 2010, MFOP received 498.4 mln.soum the I
half of 2011 - 328.9 mln.soum. (Figure 1.)

Structure formation MFOP.

Specially

authorized bodies for the protection of nature on the territory of Tashkent is Tashkent
City Committee for Nature Protection, created in 1988, part of a unified system of the
State Committee of the Republic of Uzbekistan and its functioning as a unit territory
City Committee for Nature Protection realize comprehensive environmental
management activity in the widespread use, mainly economic methods of
environmental protection and use of natural resources, establishes and leads to natural
resources tailpipe emissions (discharges) of pollutants into the environment; imposes
on businesses and individuals claims for damages for harm to nature as a result of
pollution and natural resource management. Instrumentally environmental control
design and deliver specialized laboratory Uzstandart accredited and certified
GosSIAK, 42 of which utilized the procedure for determination of pollutants in the
air, 22 methods for the control of water resources and 10 procedures for the control of
soil. Currently, the following approaches to the assessment of environmental damage:
direct and indirect. Let us dwell on the direct approach. When it all identified losses
translated into cash, are summarized[4].

The direct approach uses the following methods: control areas, analytical

relationships and combined. During 2011 and the first half-year 2012-g. carried out in
2078 by the state control facilities. Due to increasing demands on the part of the
inspection of the violators of environmental legislation effective due diligence is
maintained at the level of 100.0%.


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If destroyed or damaged as a result of the resource used or could be used in the

economy, the loss of his money is exposed Estimates, and we can talk about the
economic effects of environmental violations. It includes direct and indirect impacts
on resources, actual and potential losses, the cost of eliminating the effects of
pollution, as well as losses due to deteriorating health.

Proper assessment of the economic impact of environmental violations (which

for brevity will be called environmental) is very important for the economy and is a
necessary part of an environmental audit of all kinds; indispensable for investment
projects and environmental insurance[5].

When the first method is that the state of the recipients selected for the

evaluation of the damage depends only on the test exposure. Indicators of the
recipients are compared with those in the control area, where all values reassumed to
be known. But because of the complexity of selection of a control area, as much as
possible similar in the studied parameters on this, this method is difficult to use
directly. Computer modeling in this area substantially alleviates the problem.

The method uses the analytical relationships aggregates data on the impact of

the studied factors on the condition of the recipient. Using the obtained regression
equations expressing the influence of this factor on the parameters studied, allowing
us to make estimates and forecasts. What is essential is that the implementation of
this method requires a large amount of information and, of course, the modern
methods of data processing.

The combined method can be used when possible to calculate the entire loss,

using only one of these methods. In this case, some parts of it are calculated using the
first of them, the rest of the second. With indirect approach, all of the negative
consequences of the influence of a factor on the environment can be fixed with a
special system of standard fixed parameters, which creates a great opportunity for a
broad application of this approach. The examples below are proof of that.

The Republic of Uzbekistan is a general and special nature. The general nature

carried out by citizens free to meet vital needs without securing natural resources for
individual users without granting a permit. By way of a special nature to enterprises,
institutions, organizations and citizens have the possession, use or lease of natural
resources on the basis of special permits for a fee for the implementation of
production and other activities[6].

Examples of calculating the total environmental damage
From the discharge of pollutants into water bodies in Uzbekistan: analysis and

prediction.

Example 1.

The territory of Tashkent area of 22.9 thousand hectares of irrigated irrigation

network. It should be noted that prior to 1991 discharge in open waters was carried
out about 70 enterprises in the city, 50 dumped industrial waste water without
treatment. Consider the problem of calculating the total damage from the discharge of
major pollutants in water bodies during 2010, 2011 and I half of 2012, the Republic
of Uzbekistan, and to identify major trends and forecast changes in damages for the
future[3].


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Fortunately, these dangerous substances are not included in the list of major

pollutants discharged into water bodies of Uzbekistan; K

ei

- an indicator of the

relative aggressiveness of the it pollutant measured in tones. Calculations using the
formula yielded the following results, which are listed in (Table -1.)

The actual

environmental damage caused by discharges to water bodies of Uzbekistan.

Table -1.

The actual environmental damage caused by discharges into water of

Uzbekistan in 2009-2013., Bln.

Substances

К

эi

2009 y. 2010 y. 2011 y. 2012 y. 2013 y.

total

1

2

3

4

5

6

7

8

Petroleum products

20

1,84

1,345

1,102

0,869

0,729

5,884

Suspended Islands

0,15

0,619

0,627

0,491

0,433

0,38

2,55

phosphorus

1

0,257

0,209

0,1 7S

0,151

0,146

0,941

phenol

550

0,334

0,257

0,231

0,205

0,154

1,182

surfactants

11

0,334

0,251

0,216

0,205

0,185

1,192

copper compounds

550

2,055

0,77

1,541

0,514

0,514

5,394

iron compounds

1

0,227

0,191

0,129

0,089

0,092

0,729

zinc compounds

90

0,504

0,462

0,378

0,336

0,294

1,975

total

6,17

4,14

4,14

2,803

2,492

19,846

The data presented in this form, it is difficult to analyze. Therefore, we take the

total damage for a year as 100%, while its distribution for selected pollutants takes
the following form (Table 2.).

The distribution of environmental damage by

pollutants dumped into waterways.

Table -2.

The distribution of environmental damage by pollutants dumped into waterways, %

Substances

2009 y.

2010 y.

2011 y.

2012 y.

2013 y.

1

2

3

4

5

6

Petroleum products

30

33

26

31

29

Suspended Islands

10

15

12

16

15

phosphorus

4

5

4

5

6

phenol

5.5

6

5

7,5

6

surfactants

5,5

6

5

7.5

i

copper compounds

33

19

36

18

21

iron compounds

4

5

3

3

4

zinc compounds

8

11

9

12

12

Total

100

100

100

100

100

The table shows that over the years the bulk of the contamination (29-33%) is

accounted for petroleum products related to Group II in terms of the relative
aggressiveness and copper compounds, which are at the end of the group and


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approaching the danger of a third (18 - 36%). Phenols same, although having Kei
equal to 550 as copper compounds do not affect significantly the overall picture of
pollution (their share of 5-8%) due to the small number of discharges. If we consider
the table by columns, we can see that the share of each pollutant in the total damage
is sufficiently stable for 5 years (the deviation in one direction or another minor).

The only exceptions are compounds of copper, whose share in 2009 decreased

from 33% to 19%, then in 2010 increased to 36% in 2011 fell to 18%, and in 2012
increased slightly to 21%.

Unfortunately, reliable information on the causes of such swings is missing,

but it can be assumed that emissions reductions were due to the decline in production
and exports of copper ore abroad.

For ease of analysis, we make the following: Imagine the damage from each

pollutant for the period for 100%, and examine changes in the share of damage for
each substance in the dynamics (Table 3.).

Damage from the main pollutants of water

bodies.

Table -3.

Damage from the main pollutants of water bodies, %

Contaminants

2009 y. 2010 y. 2011 y.

2012 y.

2013 y.

Total for

5 years

Petroleum products

31

23

19

15

12

100

Suspended Islands

24

25

19

17

15

100

phosphorus

27

22

20

16

15

100

phenol

28

22

20

17

13

100

surfactants

28

21

18

17

16

100

copper compounds

38

14

29

9,5

9,5

100

iron compounds

31

26

18

12

13

100

zinc compounds

26

23

19

17

15

100

For all pollutants

30

20,5

22

14

13,5

100


Consider a table row. From this table it can be seen a steady decline in all types of

discharges of pollutants. How can this be explained? According to the State Statistical
Committee of the Republic of Uzbekistan, the main sources of wastewater discharge to
surface waters were the objects listed in Table 1., taken from the above-mentioned report of
the State. The table shows that the discharge of agriculture and housing and communal
services during this time changed slightly, thus reducing discharges could occur mainly due
to industry. \

Table-4.

Dynamics of wastewater waves into the surface water, million'

Uzbekistan

2009 y.

2010 y.

2011 y.

2012 y

.

2013 y

.

Housing and communal services

31,843

27,025

59,571

50,186

43,456

Agriculture

45,068

31,65

31,72

25,74,

32,64


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Industry

101,68

86,19

85,74

74,43

73,35

Electric Utilities

259,264 255,474 211,310

229,475

210,636

Wood and paper industry

20,19

16,91

17,99

14,43

13,23

Chemical and petro-chemical industry

18,947

20,013

16,723

17,565

18,555

Ferrous metallurgy

18,244 120,997 119,842

121,556

130,463

Engineering

952,1

842.6

782,1

640,45

623,94

Non-ferrous metallurgy

537,6

514.3

529.0

482.73

425.30

Building materials industry

32,966

27,563

22,382

19,579

20,460

Oil Industry

25,3

29.7

31,1

24,73

21,01

Natural gas industry

4.3

5,0

4.5

5,92

2,8

Let us follow the dynamics of industrial production in Uzbekistan. In the total

emissions of pollutants accounted for the bulk of the energy, oil and gas, iron and
steel industry. (Table 4.).

So, during this period there was a decline in industrial production in all types

of industries. The only exceptions were non-ferrous metallurgy, chemical and
petrochemical industries, engineering, and construction materials, which has recently
been a slight increase.

At the same industries, dumped the most polluted wastewater are electric

power and chemical industry. The quality of treatment facilities for this time mostly
remained the same or deteriorated due to lack of funding, although in some areas
there have been positive changes. For example, in the electricity industry in 2012 at
the commissioning of facilities for wastewater treatment 148,172.7 million was spent
amounts, and the protection of water resources in the industry in that year was spent
463,489.8 mln.soum. (Goskomstat). At the same time, the coal industry in 2012 only
38% of treatment facilities provide regulatory clearance. New capacity of treatment
facilities is insufficient, acting physically worn out, and requires the construction of
new capital investment, absent due to non-payment.

Table -5.

Indices of production by industries (in% to the previous year)

2007y. 2008y. 2009y. 2010 y. 2011y. 2012y. 2013y.

The entire industry

92

82

86

79

97

96

102

Of all industry sectors:

Electric Utilities

100,3

95

95

91

97

98

98

Oil Industry

90

94

91

93

96

98

101

Gas

101

97

95

94

99,6

99

98

Ferrous metallurgy

93

84

83

83

ПО

98

101

Non-ferrous metallurgy

91

75

86

91

103

96

105

Chemical and Petrochemical
Industry

94

78

79

76

108

93

103

Engineering

90

85

84

69

91

95

104

Forestry and wood

98

80

84

73

92

83

96

Building materials industry

91

85

81

70

99.3

83

101


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Let us now return to the table 5. Looking at it, you will notice a significant

discharge of copper in 2010 compared with the previous and subsequent years. From
table 3.1.9, it can be seen that in 2010 compared to 2009 increased discharges in the
wood, coal and oil industry, increased slightly in ferrous and nonferrous metallurgy. This
could be caused by a tightening of environmental authorities to the quality of water
discharged (namely, the expansion of the list of polluting ingredients) and as a
consequence of the transition from the category of water treated in the regulatory
insufficiently treated.

If we consider separately the damage on the components of its pollutants, it can be

concluded that the increase in the 2010 total damage has occurred due to a large release
of copper this year. Also note the stabilization of damage from all pollutants in 2011 and
2012. at 14% of 5 years. Obviously, this is due to an increase in release of iron from
12% in 2011 to 13% in 2012 for all other pollutants; there is a clear reduction of
discharges for the period. Based on the data charts have been made of the dynamics of
damage from the discharge of pollutants into water bodies. At the same time as the
independent variable were taken years (2008 was considered as zero), and the dependent
variable reflects the corresponding damage.

REFERENCES

1. The Lecture of President of the Republic of Uzbekistan www.press-

servise.uz 18.01.2014.

2. The Law of the Republic of Uzbekistan on Nature Protection 09.12.1992, N

754-XII, Article 1. www.norma.uz.

3. The Law of the Republic of Uzbekistan on Nature Protection

www.norma.uz. 9.12.1992, N 754-XII, Article 6.

4. The National Report on the State of the Environment and Natural Resources

in the Republic of Uzbekistan, www.nature.uz. T.: 2011.page.170.

5. Commission of the European Communities, Proposal for a Council

Regulation (EEC) allowing voluntary participation by companies in the industrial
sector in a community Eco-audit scheme, OI C76, Vol. 35, 27, March, published"
HMSO",1992

6. The Magazine of "Man and Nature", S.V.Samoilov, U.B.Abdujalilov

“Nature protection and their causes for us” T.:”Chulpan”, 12.10.2009 10 -number.
page 12.

Библиографические ссылки

The Lecture of President of the Republic of Uzbekistan www.press-servise.uz 18.01.2014.

The Law of the Republic of Uzbekistan on Nature Protection 09.12.1992, N 754-ХП, Article 1. www.norma.uz.

The Law of the Republic of Uzbekistan on Nature Protection www.norma.uz. 9.12.1992, N 754-XII, Article 6.

The National Report on the State of the Environment and Natural Resources in the Republic of Uzbekistan, www.naturc.uz. T.: 2011 .page. 170.

Commission of the European Communities, Proposal for a Council Regulation (EEC) allowing voluntary participation by companies in the industrial sector in a community Eco-audit scheme, 01 C76, Vol. 35, 27, March, published" HMSO",1992

The Magazine of "Man and Nature", S.V.Samoilov, U.B.Abdujalilov “Nature protection and their causes for us” T.:”Chulpan”, 12.10.2009 10 -number, page 12.

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