A Case Study on the First PCAOB Inspection Report Issued to a Big-4 Firm that Included Public Disclosure of the Firm's Quality Control Criticisms - Deloitte & Touche LLP

2013 ◽  
Author(s):  
Helen M. Roybark
Keyword(s):  
Quality Control ◽  
Public Disclosure ◽  
Big 4

Improving effectiveness of mitigation measures in EIA follow-up

2015 ◽  
Vol 26 (4) ◽  
pp. 518-537 ◽  
Author(s):  
Amarilis Lucia Casteli Figueiredo Gallardo ◽  
Caio Pompeu Cavalhieri ◽  
Sofia Julia Alves Macedo Campos ◽  
Omar Yazbek Bitar
Keyword(s):  
Water Quality ◽  
Quality Control ◽  
Quality Parameters ◽  
Mitigation Measures ◽  
Water Quality Control ◽  
Content Type ◽  
Study Approach ◽  
Phase Water

Purpose – The purpose of this paper is to investigate the effectiveness of mitigation measures adopted in a scheme of EIA follow-up by examining their performance in reducing geo-environmental impacts in earthwork activities during the Rodoanel southern section construction in São Paulo, Brazil. This environment is fragile in terms of affected watersheds because the highway crosses two important reservoirs that supply most of the metropolitan water demand. Therefore, this research also aims at promoting water quality control. Design/methodology/approach – This study combines complementary sources as evidences in the literature and field checks, tests and monitoring. The methodology was supported by criteria for evaluating the effectiveness of mitigation measures in the case study approach. Findings – The EIA follow-up activities contributed to the maintenance of environmental conditions in the majority of the control points at the end of the construction phase. Water quality parameters were not statistically different before and during the construction of the highway. The choice and arrangement of mitigation measures were successful in ensuring water quality control by avoiding siltation. Practical implications – A robust scheme for designing and evaluating mitigation measures contributes to the improvement of their effectiveness and is pivotal to the success of the EIA follow-up. Originality/value – This case study serves as an example for extending EIA follow-up practice in special to the improvement of the design and evaluation of mitigation measures in similar contexts.

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