This Supplementary Material is intended to provide a detailed description of the material flow analysis (MFA) model and to report the main data sources utilized to characterize the lifecycle of Cu in the EU-28. More details on accounting equations can be found in [1,2]. As shown in Figure S1, lifecycle processes of a substance are linked by materials flows that describe the transformation from ...

Casella for invaluable guidance during my program. I would also like to thank Professors Peter Wilson, Vic Bernard and Tom Stober for their willingness to answer questions and offer advice. Financial support from the Arthur Andersen Foundation, the Social Sciences and Humanities Research Council of Canada, and the UW/SSHRC grant program during various stages of this work was greatly appreciated...

Within the project RECLAF (Resource Classification Framework for Old Landfills in Flanders) the resource recovery potential of approximately 2,000 historic landfills in Flanders is prospected. The research project’s goal is to systematically provide information for the future management of these former landfill sites, e.g. whether the sites are to be mined or not and under which conditions. The...

Many accounting firms have changed the way their auditors evaluate internal control. Instead of preparing flowcharts documenting transaction flows, they only document the controls that have a bearing on specific financial statement assertions. This shift in documentation marks a change in the structure of the internal control evaluation task from transaction flow to control objective. This case...

The largest corporate bankruptcy filed in the U.S. that of Enron Corp in 2001 was preceded by a string of disclosures about the restatements of their financial statements.The presence of such errors that required restatements of the financial statements brings into focus the salience of two inter-related needs. The first is the need to assess the quality of the information contained in the fina...

The present international economic context is characterized by an increasing interdependence of economies and finances and by a high degree of trade competition. The arrival of emergent economies, such as China, has generated an important impact on the economies of Latin he participation of all Latin American countries, a phenomenon reflected in the increase of trade flows between both regions....

Much of the literature on the usefulness of company financial statement information focuses on the United States and the United Kingdom. But, these two countries are characterized by similar and rigid regulatory and enforcement regime. This study provides direct evidence from the Netherlands – a country with liberal financial reporting environment and different corporate governance regime. It e...

We investigate relations between inside ownership, managerial expenses and equity valuations. Our engine of analysis —Real Estate Investment Trusts (REITs) —provides a unique and rich framework for analysis since we can calculate extremely accurate measures of asset replacement costs, and hence relative valuation (Tobin's Q). Further, the nature of the financial statements allows us to examine ...

The surge in capital flows towards emerging market countries is one of the major developments in the world economy in the 1990s. In particular, short-term flows, in the form of portfolio investments or bank loans, have grown at an extremely rapid pace. At the same time, emerging markets have experienced an increasing number of financial crises, with dire consequences. It is increasingly argued ...