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On October 5, 2009, the Leipziger Gesprächskreis
Rechnungslegung und Prüfung e. V. (LGK) together
with Ernst & Young GmbH Leipzig organized an
information seminar concerning the latest
changes in German GAAP. More than 100 accountants,
consultants, auditors and students
took the opportunity to find out about the various
changes in accounting regulations which
IHK Chair of Applied Economic Theory
Workshop on “Integrated Waste
Management” in Hanoi
Professor Dr. Hans Wiesmeth during a workshop in Hanoi
In collaboration with colleagues from TU
Dresden, Professor Dr. Hans Wiesmeth organized
a workshop on “Implementation of
Integrated Waste Management in Vietnam”
in Hanoi. The workshop, funded by the German
Academic Exchange Service (DAAD),
took place at Hanoi University of Science
(HUS) on November 3 and 4, 2009. Participants
came from the Vietnamese public administration,
from companies and organizations
Publications
Wiesmeth, Hans
Investment Opportunity in Waste Management:
Case Studies from Germany and Abroad
in: Proceedings of the Workshop “Implementation
of Integrated Waste Management for Vietnam,”
Hanoi University of Science 2009, pp. 4-13
come into effect in 2010. In a first lecture, Dr.
Peter Oser, head of Ernst & Young’s national office
in Stuttgart, presented the most relevant
accounting problems and gave useful hints
concerning their solution. After this, Arnim
Schiffmann, head of Ernst & Young’s office in
Leipzig, discussed aspects of corporate governance
with the participants. Finally, Professor
engaged in waste
management in Hanoi,
and also included
students from
the Masters Program
in Waste Management
at HUS.
Following the workshop,
Professor
Wiesmeth taught a
course on “Environmental
Economics”
within the program.
In Vietnam, waste management is becoming
an increasingly urgent issue, especially in
urban areas. The municipalities are facing
many difficulties regarding growing amounts
of waste, and satisfactory solutions are hard
to find. A basic aspect of Integrated Waste
Management (IWM) is the integration of
“waste” into the economic allocation problems
(reduction, reuse, recycling of waste).
The public goods character of most environ-
Wiesmeth, Hans
Stimulating Households and Companies to
Participate in Waste Management
in: Proceedings of the Workshop “Implementation
of Integrated Waste Management for Vietnam”,
Hanoi University of Science 2009, pp. 51-59
HHL News – wiNter 2009/2010
Dr. Henning Zülch summed up the results and
the next steps companies should take when
preparing for the new German GAAP. “We
found this seminar highly valuable because now
we know how to face next year’s GAAP challenges,”
one participant said.
Sebastian Hoffmann
mental commodities requires careful cooperation
between the public and the private
sector, also in waste management. Public
authorities should therefore establish framework
conditions which open interesting investment
opportunities for the private sector.
The workshop addressed these issues and
demonstrated the importance of appropriate
economic instruments such as producer
responsibility, take-back requirements, purchase
obligations fees and guaranteed
prices. The applicability of these instruments
in Vietnam played an important role in the
discussion.
During the workshop, Professor Wiesmeth
presented two papers:
• Investment Opportunity in Waste Management:
Case Studies from Germany and
Abroad
• Stimulating Households and Companies
to Participate in Waste Management.