Author : Jabbar Hassan, Kifah
The effect of industrial pollution on reduced productivity and increased cost Empirical Study in the General Company for the fertilizer industry in Basra - Khor Al-Zubair
Basra studies journal,
Volume 11, Issue 1994, Pages 177-209
The effect of industrial pollution on the decrease of productivity and increase cost/ Empirical study in the state for fertilization in khor alzubair, Basra.
The accounting measure mint of the cost of environmental pollution is a necessity in order to sustain the environment and its resources.
The paper deals with the measurement of cost of pollution. Its orgmized into four parts. The first part deals with the concept of environmental pollution.
The second deals with problems of environmental pollution and the ways to deal with it. The third part is devoted to the cost of environmental pollution and the last part deals with the empirical study in one industrial organization namely the state enterprise for fertilization in khor alzubair, Basra.
The paper tested the hypothesis that environmental pollution affects productivity of workers. The results confirmed the research hypothesis. Statistical tests of T and F were used to test the hypothesis.
The study contributed to the importance of measuring the cost of environmental pollution and shows ways that such cost might be incorporated with in the financial statement of the company.