RMIT Vietnam University ACCT2118

2012

I OVERVIEW OF THE ISSUE

The structure of Vietnams economy has been facing with a rapid change, shifting quickly to industrialization (Mai & Nguyen 2003). This is the reason why Vietnam has rushed to improve some aspects of its infrastructure, one of those is waste treatment system, to cope with the quick growth. This rapid growth is that main reason that many rivers and canals in urban and rural areas in Vietnam are polluted due to industrial waste (ORourke 2004) There are many factors that lead to water pollution. A factor that worth to note is the waste from manufacturing fertilizers and nitrogen compounds which causes a heavy water pollution load to any water body where the waste is being discharged into (Ngo 2008). LamThao Fertilizers & Chemicals Company (LAFCHEMCO) is one of the largest chemical manufacturers in Vietnam, located in PhuTho province. The company had been subjected to be the producer of pollutant which has been affecting the water body of the Red river and its habitats (Tran 2009). A research shows that there are around 5,000 m3 of wastewater with improper treatment being released directly into this river every day (Minh Quang 2009). LAFCHEMCO uses a high volume of water, 30,000 m3/day, taken from Red river as well as dumping wastewater of 29,860 m3/day which contains high acid level and high concentration of H2SO4, HCl and H2SiF6 (Ngo 2008). These substances are toxic and hazards which can lead to many dangerous forms of water pollution if poured into the water source (SDWF 2008). This report is a based on the research thesis statement that LAFCHEMCO was polluted the water and what LAFCHEMCO is doing to the water of Red river. Poor technology, poor management, unclear and limited policy and poor awareness of environmental

Cool Mint Team Group 4

Page 1

RMIT Vietnam University ACCT2118

2012

protection in community are the four main reasons, which are derived from LAFCHEMCO situation, were identified in Proposal report. Furthermore, this project report is going to analyze the root causes and provide some critical recommendations, which are useful for LAFCHEMCO in solving water pollution issue.

Cool Mint Team Group 4

Page 2

RMIT Vietnam University ACCT2118

2012

II PROBLEM IDENTIFICATION 1. Problem Identification

There are four main problems which are identified in Proposal report including unqualified wastewater treatment technology, stagnation in human resource (HR) department in LAFCHEMCO, limitations of policy in environmental protection and negative responsibility from local community. Indeed, the linkage between HR department and technology and financial evaluation is neglected at LAFCHEMCO. Basing on the critical analysis tools (See Appendices), the failure in controlling of Operation department about treatment wastewater after producing process in LAFCHEMCO is the main issue which is chosen to solve in this report. First of all, the shortage of skilled staffs in HR department and outdated technology in wastewater treatment system are important factors affect to water pollution issue in LAFCHEMCO. In fact, LAFCHEMCO HR department did not provide any training program for its employees about the wastewater treatment. Also, it has not only spent any budget to updated wastewater technology, but LAFCHEMCO also could not adequate the financial plan to support the improvement wastewater system technology. Therefore, LAFCHEMCO cannot control the level of chemical toxic in its wastewater before releasing into the environment that leads to the water pollution issue. Secondly, the weakness in linkage between community in LamThao province and Vietnamese government is seem to be the root cause of the water pollution in LAFCHEMCO. Indeed, the lacking of the both responsibility of local community and support of government about environmental protection is a main factor that results in the negative attitude of LAFCHEMCO about preventing water pollution. Hence,

Cool Mint Team Group 4

Page 3

RMIT Vietnam University ACCT2118

2012

LAFCHEMCO may be unstoppable to release untreated wastewater directly into the environment. To sum up, the critical question is how to solve the water pollution issue in LAFCHEMCO by improving its Operation department and creating a strong linkage between the LamThao community and Vietnamese government.

2. Objectives
From May 2012 to May 2013: Improving knowledge about wastewater treatment systems and training staff program after researching Opening new corporation with companies who has experience in installing wastewater treatment systems Enhancing experience about sending engineers to training course abroad. Holding more engineers with high technical skills Improving the current wastewater treatment system Reducing level of chemical toxic handing in wastewater Solving water pollution Rising environmental awareness in local community Enhancing brand of LAFCHEMCO in the whole industry and Vietnamese government

Cool Mint Team Group 4

Page 4

RMIT Vietnam University ACCT2118

2012

III ANALYSIS AND DIAGNOSIS

The root causes and the gap for conducting recommendations of LAFCHEMCO about the water pollution are explicit illustrated by Ishikawa Analysis, Concept Fan, Force Field and GAP Analysis (See Appendices). The initial causes involved in the water pollution issue in LAFCHEMCO is identified and assessed by Ishikawa Analysis (See Appendix D). Additionally, the different approaches to LAFCHEMCO issues is demonstrated broadly by Concept Fan Analysis (See Appendix B). Moreover, Force Field Analysis is used to clarify what need to be done in the project for environmental problem solving in LAFCHEMCO (See Appendix A). Besides, GAP Analysis is effective method to identify the gap between the current situation and the future state of LAFCHEMCO when apply the project to meet its objectives (See Appendix C). In short, throughout the combination of above critical tools the main two causes including the failure in controlling of Operation department in LAFCHEMCO about the wastewater treatment system, and the weakness in linkage between local community and government to support the company protecting the environment are analyzed and diagnosed.

1. Failure in controlling of Operation department in LAFCHEMCO about the wastewater treatment system
Indeed, the failure in controlling of Operation department in LAFCHEMCO is reflected in the shortcoming of HR development, the lacking of updating technological planning and financial evaluation for the wastewater treatment system to solve the water pollution problem. Firstly, LAFCHEMCO lacks the HR development strategy for staffs about wastewater treatment technology. In fact, CST (2009) asserts that all companies have faced difficulties in recruiting skilled employees of both technicians and graduate levels. In
Cool Mint Team Group 4 Page 5

RMIT Vietnam University ACCT2118

2012

contrast, BACWWE (2012) declares that collection system personnel in industries require special knowledge and profession skills for working with sophisticated equipment in order to provide basic necessary services that protect the environment. Therefore, HR planning becomes a core element of all preventing water pollution company strategies (CST 2009). Secondly, at present LAFCHEMCO is utilizing the original wastewater treatment system since the established year 1962. Thus, the level of chemical toxic as NH3, H2S and SS after producing process, which is discharged directly into the environment, is very dramatically (Ngo 2008). Nguyen (2011) states that large portion of industrial wastewater in Vietnam is not treated adequately to meet the environmental criteria. Therefore, the quality of water in many rivers is seriously being threatened. Moreover, untreated wastewater can lead to a major threat directly to humankind and the environment. Virtually, WHO (2012) proclaims that the cause of water pollution is low or non-existent capacity in wastewater treatment technology (WHO 2012). Finally, the inefficiency of financial contribution for upgrading wastewater treatment system in LAFCHEMCO affects to the control of discharging chemical wastewater into the environment. According to RRCAP (2001), the access to finance is a significant problem for growth-oriented technology with many companies. Indeed, the limited access to finance is seem to be an intermediate element that lead to narrowing the knowledge and technology gap for reducing the environment issue.

2. Weakness in linkage between local community and Vietnamese Government about environmental protection
According to Fuereder (1999), the government takes the essential responsibilities for controlling water pollution to protect the good of the general public. Furthermore, the
Cool Mint Team Group 4 Page 6

RMIT Vietnam University ACCT2118

2012

neighboring community affects to the appropriate management level of water quality within the local industries. However, ICEM (2011) proves that the corporation between government and local communities cannot grip the worsening in environment pollution. At present, Vietnams environment is threatened seriously. The reasons as follow below demonstrate why Vietnamese government and the local community organization are not effective in managing the environmental problems (Tran 1996).

Poor regulatory enforcement Weak administrative and institutional capacities Lack of financial resources to support a suitable and adequate monitoring system

Lack of appropriate knowledge and environmental criteria, coordination and consistency in implementing the various legal provisions

Qualified staffs and necessary facilities and equipment are in short supply Local government officials likely to ignore polluters because of their contributions for increasing regions economic growth

Inactive of both participation of local public and involvement of NGOs in taking the supervising and examining functions with polluters

Lack of information for local public to support the governments environmental efforts and for government officials to make decisions

Indeed, these factors impacts extremely to environmental quality and environmental management for sustainable development. Unfortunately, it creates a hole for industries can cause environment pollution.

Cool Mint Team Group 4

Page 7

RMIT Vietnam University ACCT2118

2012

IV- LITERATURE REVIEW

1. Improving Operation department of LAFCHEMCO 1.1 Updating technology for wastewater treatment system
Wastewater treatment technology plays a vital role in reducing wastewater in a central as well as chemical industry (Igemportal.org 2003). There are many types of removing wastewater technology for different treatment methods respectively (Mori 2003).

Figure 1: Typical wastewater treatment processes and removal method (Mori 2003)

Cool Mint Team Group 4

Page 8

RMIT Vietnam University ACCT2118

2012

However, biological treatment as secondary treatment is the most useful process used to stabilize the dissolved chemical solids in the wastewater (NYWEA 2007).

Figure 2: Treatment technology selection in relation to the origin of the wastewater, its constituents and formulated treatment objectives as derived from set discharge criteria (Fuereder 1999)

Anaerobic wastewater treatment is the most appropriate technology for chemical releasing significantly concentrated of nitrogen in wastewater are not too high (Royal Haskoning 2009). Therefore, Anaerobic technology is the best system to LAFCHEMCO for solving the current issue that it have been faced with. Anaerobic wastewater treatment is defined as the biological treatment of wastewater without the use of air or elemental oxygen (Anaerobic Biotechnologies 2003). This treatment method is directly applied to remove the organic pollution from the original wastewater as well as to convert organic pollutants to biogas including CO2 and CH4 (Anaerobic Biotechnologies 2003).

Cool Mint Team Group 4

Page 9

RMIT Vietnam University ACCT2118

2012

Figure 3: Conversion of Organic Pollutants to Biogas by Anaerobic Microorganisms (Anaerobic Biotechnologies 2003)

Advantages of Anaerobic wastewater treatment

1 2 3 4 5 6 7 8 9 10 Low production of biological sludge High treatment efficiency Low capital cost No oxygen requirement Methane production (potential source of fuel) Low nutrient requirement Low operating cost High level of loading (Royal Haskoning 2009) Fast pay-pack time Having capacity of bio-reactor (Chanvarasuth 2009) Brown (2003)

Anaerobic wastewater treatment is concerned strongly by many industries in Thailand (Chanvarasuth 2009).
Cool Mint Team Group 4 Page 10

RMIT Vietnam University ACCT2118

2012

Figure 4: Different Types of Anaerobic wastewater treatment system is used by different industries in Thailand (Chanvarasuth 2009)

For instance, in Thailand, Papop Company has applied Anaerobic wastewater treatment in order to convert from chemical wastewater discharging to around 80-85 m3 of biogas. Similar to, this company has 2 Vietnamese factories which used Anaerobic wastewater treatment also produce 15000 m3 biogas per day from wastewater (Chanvarasuth 2009).

Figure 5: Anaerobic wastewater treatment system (Chanvarasuth 2009)

1.2

Cool Mint Team Group 4

Page 11

RMIT Vietnam University ACCT2118

2012

1.2 Developing HR Department

Sending supervisor abroad is the best method for employees having more chances to gain better technical skills (Craig 2008). Besides, Harrisburg Area Community College (HACC) is the famous workforce training center where provide variety training programs for different profession of employees. At HACC, employees are trained to get more realistic experiences in solving problems and technical skills (HACC 2012). Indeed, HACC training program is created to offer difference of application about wastewater treatment training for employees. To demonstrate, this program instructing is spread out approximately 180 hours about technique that is combined theory and practical skills for applicants. Also, workers will be studied about operating of plant mechanism and chemistry or even biology behind disposing of wastewater (Green Technology at HACC 2012). In particular, during the training process with HACC, it ensures that graduated employees can obtain essential knowledge to work with wastewater treatment technology. Also, they obtain deeply knowledge and realistic experiences to determine solutions for treating wastewater effectively. As a result, after finishing the training course, they have chances to achieve Department of Environmental Protection (DEP) Certification Exam which assists them to become DEP licensed operators (HACC 2012). Therefore, basing on above benefits, it is better for LAFCHEMCO it this company cooperate with HACC to provide its employees necessary training programs for better skills in wastewater treatment technology to have significantly abilities in solving water pollution issue.

Cool Mint Team Group 4

Page 12

RMIT Vietnam University ACCT2118

2012

1.3 Financial Improvement Planning

For preventing environmental problems, industrial manufactures need to update wastewater treatment technology system in order to minimize the level of chemical toxic as much as possible (EAP 2009). Also, to having high standard treatment technology, a company needs more financial supporting for better updating its machinery system (APEC 2010). Particularly, the firm can raise its funds for modern technology by having adequate distribution budgets for different operating activities in business (Powers 2007). Therefore, the company can create sufficient financial plans for having adequate apportioning expenditures to wastewater treatment technology (Halifax 2011). According to Cooper and Worsham (2004), six orderly steps that the company should follow up for creating financial planning are setting up goal for finance, collecting appropriate information, analyzing the collected data, developing financial planning, implementing financial planning, repairing and evaluating financial planning. The company should set up goals for finance based on its resource capacity which is owned and spent for operating activities in particular month throughout investment strategy. Then, the importance information should be collected and analyzed for making decisions. It is necessary for determining whether financial budgets are adequate in particular activities or not. After that, the plan is developed and performed to achieve the future outcomes. Finally, the firm needs to set up time to repair mistakes and evaluate current results comparing with its financial situation. Indeed, the company can obtain variety of advantages throughout its financial planning.

Cool Mint Team Group 4

Page 13

RMIT Vietnam University ACCT2118

2012

Advantages for sustainable Financing (Hayden 2011)

1 2 3 4 Having more opportunities to review monthly financial planning Recovering loss of revenue Having right of adjustments Evaluating future earnings before spending investment

2. Creating the cohesion between local community and government for helping LAFCHEMCO in water pollution problem
Non - Governmental Organizations (NGOs) working in sanitation area that can assist governments to support for environmental conservations. Indeed, they can serve as a crucial method to stimulate modern technology system in order to reduce water pollution. Particularly, when NGOs complete their businesses in the water conservation, they concentrate on wastewater discharging which is solved by governments. Hence, this activity is done to increase the rate of awareness for local people about the wastewater treatment aspect. As a result, this awareness needs the volunteers by combining NGOs and the local community (Fiji Islands 2000). In particular, A National Environmental Awareness Campaign created by NGOs has been operated for stimulate people's awareness by providing useful information and related training program to protect the environment. NGOs can help the local government give advises for environmental protection for industries. In particular, they can help as critical way to develop high standard technology in order to limit water pollution. Moreover, when NGOs tries to accomplish it goals about environmental conservation, they concentrates on wastewater disposal. Friend of the Earth (FOE) is one of famous an NGO which has genuine projects
Cool Mint Team Group 4 Page 14

RMIT Vietnam University ACCT2118

2012

and significant services to solve water pollution issue (Rivercourt Engineering 2008). Furthermore, throughout intervention of FOE, the local government can provide incentives to the manufactures with the goodwill to improve their wastewater treatment systems (FOEI 2012). Therefore, it is very great if LACHEMCO associates with FOE in order to reduce wastewater issue. Benefits that LAFCHEMCO will be achieved after cooperating with NGOs are illustrated as below. NGOs concentrate on the Zero Waste Management that wastewater can be recycled in order to convert into useful chemicals NGOs may apply all high standards of technical solution to solve wastewater releasing successfully NGOs provide financial assistance for improving local people's awareness about environmental pollution NGOs provide education for people to understand about pollution (Chitra 2003)

Cool Mint Team Group 4

Page 15

RMIT Vietnam University ACCT2118

2012

V RESEARCH METHODOLOGY
1. Research Orientation
Before making research, there are some related questions are outlined for better researching results as following. What is a main cause resulting in high wastewater discharging from LAFCHEMCO to environment? What are supported solutions for solving LAFCHEMCOs wastewater disposal? What are LAFCHEMCOs benefits which are obtained from application solution? What is vital method which is approached effectively for LAFCHEMCO? How LAFCHEMCO practice solution for treat wastewater releasing leadings to water pollution? Basing on research and general research questions, there are occurrences of varieties of crucial categories relating to LAFCHEMCO issue: Updating technology for wastewater treatment Providing training program for employees about wastewater treatment Making financial planning for better updating wastewater treatment technology Making volunteer from NGOs associates with local community and government to reduce wastewater releasing from LAFCHEMCO

Cool Mint Team Group 4

Page 16

RMIT Vietnam University ACCT2118

2012

Company
LAFCHEMCO

Recommendations
. Updating wastewater treatment technology . Improving wastewater technological skill for employees . Making financial plan . Cohesion between local community and government to LAFCHEMCO's issue

Industry
Main Acitivites focuses on producing chemical fertiliers

Business environment Root Cause

Water Pollution Concerning on chemical condition

Moreover, basing on the main topic and key work such as wastewater treatment, LAFCHEMCO, wastewater disposal, there are some credible sources such as ProQuest, GMID, Factiva, EBSCO, Google Scholar which is used for research more critical and suitable information. Indeed, all crucial research tool are belonged to RMIT Website, so in order to having related information to LAFCHEMCO issue, researchers is just follow the website guideline to access necessary information from those tools effectively.

Cool Mint Team Group 4

Page 17

RMIT Vietnam University ACCT2118

2012

2. Data Source & Collection

Primary source and secondary source play an important role in contributing to the qualified report because it has a lot of persuasive facts and information which makes ideas becomes stronger. Firstly, primary source means documents which are usually made personally to support the project or report better. For instance, using Interview, email or letter, the writer can have a necessary and desire information that can support for persuasive report. However, information belonging in primary source is not suitable for final project report, so the researching will more focus on secondary source. In particular, secondary source evaluates and analysis information from primary source. In this final project report, the research was concentrate on News and Government websites, E-book, Newspaper Online, E-Journal Article and Documents on University Websites because they provide amount of valid information to contribute the report successfully. To illustrate, secondary source in this project includes hacc.edu, anninhthudo.vn, water.cpa.gov, safewater.org, and coombs.anu.edu.au. Access to Websites

Searching Information

Evaluating Information

Selecting Information

Collecting Information

Domain

Authors

Credible Websites

Cool Mint Team Group 4

Page 18

RMIT Vietnam University ACCT2118

2012

3. Limitation
There are some drawbacks from researching information. First of all, some sources are not included specific date, but they are acceptable for credible source because it contains many suitable and clearly information. Secondly, there are some credible sources but they are not contained related information to company issue, so it leads to taking too much time for research again. Furthermore, during process of analyzing suitable information, it spends amount of time to select the most appropriate things because of messing up information belonging website. Moreover, there are appearances of unpredictable error while website is opened for evaluating information and this always happens to government website because they want to protect their secret information. Therefore, it leads research processing to have more difficulties in obtain information to complete report successfully.

Cool Mint Team Group 4

Page 19

RMIT Vietnam University ACCT2118

2012

VI RECOMMENDATIONS
LAFCHEMCO have been facing with water pollution problem. Updating wastewater treatment technology, providing training courses, making the financial plans and cooperating with NGOs are significant recommendations to help LAFCHEMCO overcome the current issue effectively.

1. Improving Operation department of LAFCHEMCO 1.1 Updating technology for wastewater treatment system
The root cause of water pollution is poor and obsolete wastewater treatment system in LAFCHEMCO. So, improving this important system should be the first activity that LAFCHEMCO should focus on. According to NYWEA (2007), Anaerobic system in the one of process in biological treatment method that used to stabilize the dissolved solids. Indeed, Anaerobic wastewater treatment is the process of filtering wastewater without using oxygen or air (Anaerobic Biotechnologies 2003). Biological treatment method is known as the secondary treatment, which uses the Anaerobic technology to provide aeration or settling tanks to separate the chemical toxic from the wastewater. After that, oxygen is moved to these tanks throughout blowers and diffusers or the mechanical mixing process. In this period, solids, nitrogen and phosphorus are removed from the wastewater. Then, the removed chemical toxics are flowed through the sand bed by Anaerobic microorganism process which is used to produce biosolids. The biosolids are known as sludge. Furthermore, the legal level of sludge handling in wastewater is acceptable depending on particular nation. Generally, sludge will be dewatered by machinery, incineration and land filling or land application (NYWEA 2007).

Cool Mint Team Group 4

Page 20

RMIT Vietnam University ACCT2118

2012

Therefore, to deal with this pressing issue quickly, LAFCHEMCO should buy and implement the Anaerobic system. This treatment will help the company release the chemical even toxics from wastewater in order to change organic pollutants to biogas (Anaerobic Biotechnologies 2003). The initial cost for installing the Anaerobic system from $3,200 to $5,000. In addition, the electrical and maintenance costs for this system are $4 and $50 to $75 per month respectively (Toolbase.org 2012). National Small Flows (NSF) Clearinghouse and NSF International are two famous companies which provide sufficient equipment of Anaerobic system (Pipeline 1996). These companies have strong experience on this technology. LAFCHEMCO should contact with either NSF Clearinghouse or NSF International to purchase Anaerobic system. After LAFCHEMCO sets up this system, it will solve the water pollution issue because of its benefits.

Maintaining balance standard of wastewater

Decreasing the level of final output of biological sludge belonging wastewater

3 4 5

Decreasing the necessary of high rate of nutrient The process without the requirement of oxygen Ensuring the final output with high level of methane

Figure 6: Advantages of Anaerobic wastewater treatment (McCarty 1964)

Cool Mint Team Group 4

Page 21

RMIT Vietnam University ACCT2118

2012

1.2 Providing training courses for LAFCHEMCOs employees

The second activity that LAFCHEMCO needs to put into action is improving skills and knowledge related to wastewater treatment technology for its employees. Anaerobic technology is a modern system, which potential system is installed in LAFCHEMCO, so the current staffs need to know how to control the process of treatment chemical wastewater. Sending engineers to abroad training program is also a good way to LAFCHEMCO catch up with the most model technology for treating chemical wastewater. HACC is an example of reputed companies that offer technological training programs. Indeed, HACC Workforce Training is a particular training course to assist engineer employees for enhancing their specialized skills about wastewater treatment management (HACC 2012). Because HACC is supported by Department of Environmental Protection, so employees will be provided variety methods and extensive knowledge to solve water pollution issue effectively (Green Technology at HACC 2012). By training with HACC programs, LAFCHEMCOs employees will receive valuable skills and experience. Improving knowledge and skills about wastewater treatment management Increasing flexible capacity throughout the unpredictable process of wastewater treatment Raising adaptable skills of Anaerobic wastewater treatment management in order to apply for real situation (Green Technology at HACC 2012) In order to join HACC program, there are some necessary information that LAFCHEMCO needs to consider.

Cool Mint Team Group 4

Page 22

RMIT Vietnam University ACCT2118

2012

Tuition fees: $1,985 (including training materials, excepting cost of an examination) (HACC 2012) Length of course: 9 months Total of training hours: 180 hours

Because the training program for one person in HACC s too expensive and time consuming, so that LAFCHEMCO should offer to train supervisors or managers in IT department. After that, LAFCHEMCO should conduct their own utilizing in-house

training approach in order to provide technical skills for other staffs. Indeed, by in-house training not only the company is able to focus on its issues, but the supervisors also can share the training experience and discuss what is needed to be solving with its problems (Priority Sky 2012).

1.3 Preparing Financial Planning Finance is the main thing that helps LAFCHEMCO updating modern technology and supporting training courses. In fact, applying Anaerobic wastewater treatment system and sending technical engineers to abroad for training need the large amount of money. Therefore, to conduct all these things, LAFCHEMCO needs to well prepare financial planning to ensure that LAFCHEMCO will have adequate budgets for investing. There are six crucial steps for creating the financial plan that LAFCHEMCO should follow to do.

Cool Mint Team Group 4

Page 23

RMIT Vietnam University ACCT2118

2012

Setting up goal for finance: Encouraging company to determine financial goals and assisting it in order to recover companys budget which is specifically and quantifiable to companys current situation. Collecting appropriate information: obtaining all suitable data including objective as well as subjective from income, profit, questionnaires documents, or even fact findings Analyzing the collected data: recognizing the positive and negative aspect in companys current situation that it may effect to probability of achieving financial objective Developing financial planning: constructing the collection of recommending methods to goal including converting strategies to obtaining goals Implementing financial planning: motivating company to require necessary financial parts as well as services which is needed to put into action Repairing and evaluating financial planning: evaluating companys current situation including performances and facilities that it can satisfy financial planning (Cooper and Worsham 2004)

2. Cooperating with NGOs

LAFCHEMCO should persuade and maneuver the community to participate in their campaign in order keep the local province clean and help reducing wastewater more effectively. To attain these outcomes LAFCHEMCO should collaborate with the NGOs. FOE is one of previous NGOs experienced on solving environmental pollution, which can help LAFCHEMCO overcome its problem. Indeed, as an outspoken leader in the
Cool Mint Team Group 4 Page 24

RMIT Vietnam University ACCT2118

2012

progressive and environmental communities, FOE can make the public or even policy makers change the perception in environmental issues (Foe.org 2012). FOE can provide the best suitable project for the specific that a company might have to face. FOE will to construct a replaced bill with natural protection policy to help local community to protect environment. Also, this bill is developed through workshop discussion, public consultation from combining relationship between local community, NGOs and government. As a result, this solutions purpose is giving message local publication about awareness of protection natural resources and motivating them to have necessary behaviors to improve the environment (FOEI 2012).

Cool Mint Team Group 4

Page 25

RMIT Vietnam University ACCT2118

2012

REFERENCES
3 Environmental Threats to Children 2012, WHO, viewed 24 April 2012, <http://www.who.int/water_sanitation_health/hygiene/settings/ChildrenNM4.pdf>. Aerobic Wastewater Treatment Systems 2012, toolbase.org, viewed 23 April 2012, <http://www.toolbase.org/Technology-Inventory/Plumbing/aerobic-wastewatertreatment#jumpInstallation>. Anaerobic Biotechnologies 2003, Anaerobic Granular Sludge Bed Technology Pages, 17 April, viewed 22 April 2012, <http://www.uasb.org/discover/anaerobic_biotechnologies.htm>. Anaerobic wastewater treatment for industrial and domestic wastewater 2009, Royal Haskoning, viewed 22 April 2012, <http://industrialwater.royalhaskoning.com/nlnl/documentation/Documents/leaflet%20anaerobic%20wastewatertreatment.pdf>. APEC SME Innovation Briefing 2010, APEC, viewed 23 April 2012, <http://www.apec.org/Groups/SOM-Steering-Committee-on-Economic-and-TechnicalCooperation/Working-Groups/~/media/Files/Groups/SMEWG/20101228APEC_Briefing.ashx>. bacwwe.org 2012, BACWWE, viewed 23 April 2012, <http://www.bacwwe.org/sponsors.html>. Brown J 2003, Wastewater treatment: the experiences of the scientific research council in Jamaica, viewed 22 April 2012, <http://www.bvsde.paho.org/bvsacd/cef2/JBwtjam.pdf>. Chanvarasuth, N 2009, Anaerobic wastewater treatment technology development in Thailand, BIOTEC, viewed 22 April 2012, <http://www.biotechthailand.com/IndProf/TH-BIO/2009/TH-BIO_0809_IP16.pdf>. Chitra, A 2003, Role of Ngos In Protecting Environment And Health, York University, pp. 105-112, 15-17 December, viewed 24 April 2012, <http://www.yorku.ca/bunchmj/ICEH/proceedings/Chitra_A_ICEH_papers_105to112.pd f>. Cooper, RW & Worsham, CB 2004, The Financial Planning Process, The American College, Foundations of Financial Planning: An Overview, viewed 29 April 2012, <http://www.theamericancollege.edu/assets/pdfs/fa262-class1.pdf>. Craig, T 2008, Working internationally: 10 top tips for sending an employee overseas, Personnel Today, 8 August, viewed 22 April 2012, <http://www.personneltoday.com/articles/2008/08/08/46977/working-internationally-10top-tips-for-sending-an-employee-overseas.html>.
Cool Mint Team Group 4 Page 26

RMIT Vietnam University ACCT2118

2012

Developing In-house training team 2012, Priority Sky, viewed 23 April 2012, <http://www.prioritysky.com/pages/download/Corporate%20Inhouse%20Trainers.pdf>. Fiji Islands 2000, Sprep.org, viewed 24 April 2012, <http://www.sprep.org/att/IRC/eCOPIES/Countries/Fiji/23.pdf>. foe.org 2012, Washington DC, viewed 23 April 2012, <http://www.foe.org/about-us>. Gold, J 2008, Managing Environmental and Social Impacts of Local Companies, World Bank, viewed 24 April 2012, <http://siteresources.worldbank.org/CGCSRLP/Resources/EnvironmentalandSocialManu al.pdf>. Green Technology at HACC 2012, HACC, viewed 23 April 2012, <http://www.hacc.edu/GreenTechnology/Green-Classes.cfm>. GEMI and Environmental Defense Fund Release New Guide to Inspire the Next generation of Successful Corporate-NGO Partnerships 2008, U.S. Newswire, 20 November, viewed 24 April 2012, Proquest Database. Handbook on Wastewater Management for Local Representatives 2007, New York Water Environment Association (NYWEA), viewed 24 April 2012, <http://nywea.org/_default.inc/content/DECHandbook/DECHandbk(1-27-07).pdf>. Hayden, CJ 2011, Tips to Make Your Financial Plan Profitable, Woodard Accounting, 26 September, viewed 23 April 2012, <http://woodardaccounting.wordpress.com/2011/09/26/8-winning-tips-to-make-yourfinancial-plan-profitable/>. Fuereder, L 1999, Water Pollution Control - A Guide to the Use of Water Quality Management Principles, in R Helmer & I Hespanhold (eds.), Water, Air, & Soil Pollution,vol. 110, no. 3-4, pp. 435-437, viewed 22 April 2012, Proquest Database. Improving innovation in the water industry: 21st century challenges and opportunities 2009, CST, viewed 24 April 2012, <http://www.bis.gov.uk/assets/cst/docs/files/whatsnew/09-1632-improving-innovation-water-industry.pdf>. Indonesia: peoples rights bottled and sold 2012, Friends of the Earth international (FOEI), viewed 26 April 2012, <http://www.foei.org/en/resources/link/water/14.html>. Industrial Pollution 2001, RRCAP, viewed 24 April 2012, <http://www.rrcap.unep.org/reports/soe/sa_part2_3.pdf>. Mai, TT & Nguyen, QM 2003, Development and environment in Vietnam, mekonginfo.org, 13-14 November, viewed 5 April 2012,
Cool Mint Team Group 4 Page 27

RMIT Vietnam University ACCT2118

2012

<http://www.mekonginfo.org/assets/midocs/0001700-economy-development-andenvironment-in-vietnam.pdf>. McCarty, PL 1964, Anaerobic Waste Treatment Fundamentals, PUBLIC WORKS, September, vol.95, No.9-12, pp. 99-107, viewed 24 April 2012, <http://seas.ucla.edu/stenstro/Anaerobic%20assignment.pdf>. Minh Quang 2009, Polluting fertilizer manufacturer fined, Ministry of Natural Resources and Environment, 15 January, viewed 5 April 2012, <http://www.monre.gov.vn/v35/default.aspx?tabid=675&CateID=58&ID=58477&Code= RVGCC58477>. Mori, H 2003, Technology Transfer Manual of Industrial Wastewater Treatment, Ministry of the Environment, viewed 22 April 2012, <http://www.env.go.jp/earth/coop/coop/document/15pdf/technology_transfer_manual.pdf>. Ngo, KC 2008, Water related industrial development and industrial wastewater, Water Sector Review, viewed 12 March 2012, <http://www.vnwatersectorreview.com/files/Water_related_industrial_development_EN. pdf>. Nguyen, HA 2011, Wastewater management and treatment in urban areas in Vietnam, WEPA, viewed 24 April 2012, <http://www.wepadb.net/pdf/1003forum/6_vietnam_nguyenhoanganh.pdf>. Nguyen, TH 2008, Overview of Water Environmental Pollution in Vietnam, WEPA, viewed 24 April 2012, <www.wepa-db.net/pdf/0712forum/paper04.pdf>. ORourke, D 2004, Community-driven regulation: balancing development and the environment in Vietnam, Massachusetts Institute of Technology, the United State of America, viewed 5 April 2012, EBook Library database. Pipeline 1996, National Small Flows Clearinghouse at West Virginia University, vol. 7, no. 1, pp. 1-8, viewed 23 April 2012, <http://www.nesc.wvu.edu/pdf/WW/publications/pipline/PL_WI96.pdf>. Powers, JF 2007, Report of the Commission to Study the Publicly Owned Treatment Plants Needs of New Hampshire and State Laboratory Water Tests and Fees, New Hampshire Department of Environmental Services, 21 November, viewed 23 April 2012, <http://des.nh.gov/organization/commissioner/pip/publications/wd/documents/hb1491stu dycommission.pdf>. Rivercourt Engineering 2008, Engineering Design in Water and Wastewater Treatment and Resue Systems, viewed 26 April 20012, < http://www.rivercourt.ca/Default.htm>.
Cool Mint Team Group 4 Page 28

RMIT Vietnam University ACCT2118

2012

Schedule of rates and charges for water, wastewater and stormwater services 2011, Halifax, 1 January, viewed 23 April 2012, <http://www.halifax.ca/hrwc/documents/ScheduleA-W-HRWC-R-10.pdf>. Steam Electric Power Generating Point Source Category: Final Detailed Study Report 2009, EAP, viewed 23 April 2012, <http://water.epa.gov/scitech/wastetech/guide/upload/finalreport.pdf>. Tran, M 2009, Nhiu vi phm v mi trng, anninhthudo.vn, viewed 5 April 2012, <http://www.anninhthudo.vn/Xa-hoi/Nhieu-vi-pham-ve-moi-truong/340850.antd>. Tran, TTP 1996, Environmental management and policy making in Vietnam, The Australian National University, 6-7 December, viewed 24 April 2012, <http://coombs.anu.edu.au/~vern/env_dev/papers/pap03.html>. Waste water treatment technologies: a general review 2003, igemportal.org, 11 September, viewed 22 April 2012, <http://www.igemportal.org/Resim/Wastewater%20Treatment%20Technologies_%20A %20general%20rewiev.pdf>. Wastewater Treatment Plant Operator 2012, HACC, viewed 22 April 2012, <http://www.hacc.edu/GreenTechnology/upload/WWTP-Program-Flyer-forMunicipalities.pdf>. Water pollution control funds in Vietnam 2011, ICEM, viewed 24 April 2012, <http://www.icem.com.au/documents/water/jica_dong_nai_river_basin_pollution/Water %20pollution%20control%20funds%20in%20Vietnam%20Brief.pdf>. Water Pollution 2008, SDWF, viewed 5 April 2012, <http://www.safewater.org/PDFS/resourcesknowthefacts/WaterPollution.pdf>.

Words count: 4351

Cool Mint Team Group 4

Page 29

RMIT Vietnam University ACCT2118

2012

APPENDICES
APPENDIX A - FORCE FIELD ANALYSIS

Forces FOR Change Emerging in Innovative Technology Development of Sensors Environmental Factors Health Factors Improve Efficiency Incentive Program Competitive Pressure Governmental Regulation Qualified and Skillful Employees Management budget in Principle Budgetary Objective Ease of Administration Legislative Sanctions Total

Score 4 3 4 4 4 3 2 4 4

Change Proposal

Forces AGAINST Change Expensive & Energy Intensive Method Lack of Technical Resources & Experience in Monitoring Lack of Infrastructure & Knowledge

Score 4

Anaerobic Wastewater Treatment Technology

3 3 2 2 3 2 2 3 2 30

HACC Training Programs

Lack of in house Trainers High Labor Turnover Staff Reluctance to use new Technology

3 4 3 4 46

Financial Planning

Budget Crunch Poor Communication Channels Political Pressure Opportunity Cost Union Opposition Total

FOE NGO

Cool Mint Team Group 4

Page 30

RMIT Vietnam University ACCT2118

2012

APPENDIX B CONCEPT FAN

Providing Training Programs for employees Cooperating with HACC Proving in-house training program with supervisors/managers Implementing Anaerobic wastewater treatment technology Filter chemical toxic from wastewater

HR Development

Developing Professional Skills for current staffs

Implementation of Technological Concepts Updating Technology Combination of Existing Technology SOLVING WATER POLLUTON ISSUE IN LAFCHEMCO

Making budget plans Improving Financial Strategy

Implement financial plan Evaluating outcomes

Setting-up objectives

Appealing to NGOs and local Community

Cooperating with local union

Rising awareness of environmental protection and solving legislative issues Evaluating and Implementing NGO plans
Page 31

Taking counsel with FOE NGO

Cool Mint Team Group 4

RMIT Vietnam University ACCT2118

2012

APPENDIX C GAP ANALYSIS Current Situation

Unqualified wastewater treatment technology systems used in industries

Ideal Situation
Synchronization of wastewater treatment plant in the whole industry

Gap
Limitation of information & knowledge support Lacking of adequate measuring techniques Shortage in suppliers Lacking of resources and funds Time consuming Lacking of link between manufacturers and protection environmental department Poor water drainage system Inefficient water pollution control laws Lacking of human capital and operator associations Shortcoming of process knowledge Lacking of environmental training centers Poor Legislative power Eligibility economic growth Lacking of consider the time value of money Unbalance standard accounting and economic techniques Without measurement of risks Facing with long-term debt or loans Lacking of assessment from local government in water pollution issue Weakness of media attention Insufficient information Lacking of environmental events Neglect of correspondence from customers when buying products Lacking of facilities to manage and communicate with the public Low regional commission

Lacking of experienced & Educate engineers skilled engineers for with high technical treating water polluted qualification and expertise for treating chemical toxic in wastewater Facing with financial management issue to uphold wastewater treatment system Requirement of comprehensive business plans included master capital and financial planning from industries Rising public service announcements for protecting environment

Low perception of environmental protection in both industries and community

Cool Mint Team Group 4

Page 32

RMIT Vietnam University ACCT2118

2012

APPENDIX D ISHIKAWA ANALYSIS

Stagnation in HR department Unqualified Wastewater Treatment Technology

Lack of qualified and skilled employees

Lack of investment for treatment wastewater systems Obsolete wastewater filter system LAFCHEMCO pollutes the water

Lacking of training technical programs

Protecting environmental Law, water Resourcing Law are inappropriate Missing the link between Water Resourcing Organizational management and Environmental Administration

Untimely report to Government Agencies Lacking of tools for public education Weak corporation between Government & local community Negative responsibility from Community

Limitations of Policy in environmental protection

Cool Mint Team Group 4

Page 33

APPENDIX E GRANTT CHART

RMIT Vietnam University ACCT2118

2012

GANTT CHART PROJECT REPORT 2012 Duration Begin End date date 4-Apr 4-Apr 11-Apr 18-Apr 20-Apr 24-Apr 24-Apr 24-Apr 24-Apr 24-Apr 24-Apr 28-Apr 30-Apr 1-May 2-May 2-May 11-Apr 18-Apr 20-Apr 24-Apr 28-Apr 28-Apr 28-Apr 28-Apr 28-Apr 28-Apr 30-Apr 1-May 2-May 3-May April W7 W8 W9 W 10 May W 11

No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Tasks Meeting Introduction for Final Project Report Research & Collecting Information Reviewing Problem identification for Project Report Overview of the issue & Objectives Analysis & Diagnosis Literature Review Part Research Methodology Part Recommendations & Implementations Finalize evaluation of Sources & Data References Appendices Editing draft writing Submit Final Project Report on Turnitin Submit Hard Copy of Final Report

Responded by Team Team Team Mr. Tin Ms. Tam Ms. Hang Ms. Xuan Mr. Tin Ms. Tam& Ms. Tu Anh Ms. Hang Team Team Team Ms. Hang Team

Cool Mint Team Group 4

Page 34

RMIT Vietnam University ACCT2118

2012

APPENDIX F IMPLEMENTAION & FINANCIAL PLANNING

IMPLEMENTATION & FINANCIAL BUDGET PLANNING 2012 Particular Expenditures May Jun Jul Aug Sep Oct Nov $ 500 2013 Mar

Tasks

Activities

Dec

Jan

Feb

Apr

May

Updating Wastewater Treatment Technology

Searching Information for Biological Wastewater Treatment System and Anaerobic Technology Contact with Suppliers (either CRS or Hunter Alliance) Purchasing Wastewater Treatment System (Including Deferred Costs) Logistics Transactions Discharging the old system & Installing the new system Operating the new system Maintaining and Testing Meeting - Making Training Plan Searching Information & Finding the Training Partners Making Decisions & Contact with HACC Training Partner Providing HACC training programs for employees (Including Deferred Costs) In-house training Monitoring & Checking Staffs' Skills

$ $ $ $ $ $ _ $ $ $ $ $

2,000 50,000 6,000 10,000 18,000 6,000

Developing HR Strategy

500 1,000 10,000 1,500 2,500

Cool Mint Team Group 4

Page 35

RMIT Vietnam University ACCT2118

2012

IMPLEMENTATION & FINANCIAL BUDGET PLANNING 2012 Tasks Activities Particular Expenditures May Jun Jul Aug Sep Oct Nov Dec Jan Feb 2013 Mar Apr May

Setting up goals for finance Financial planning Collecting needed information Analyzing collected data Developing & Implementing the plan Repairing & Evaluating the plan Community and Government Searching Information about NGOs Finding & Contact with FOE NGO Signing Contrast with FOE Conducting FOE' project & Making Events with local Community Evaluating Projects Total Budgets $ $ $

_ _ _ _ _ 500 1,000 _ 15,000 _ $ 124,500

Cool Mint Team Group 4

Page 36

RMIT Vietnam University ACCT2118

2012

APPENDIX G - MISCELLANY
1. The relation between the companies economic, social and environmental performance issues and responsibilities (Gold 2008)

Cool Mint Team Group 4

Page 37

RMIT Vietnam University ACCT2118

2012

2. Working framework is a resource developed to guide the environmental and social response of a company (Gold 2008)

Cool Mint Team Group 4

Page 38

RMIT Vietnam University ACCT2118

2012

3.

BOD levels in Vietnamese major rivers

NH4 levels in Vietnamese major rivers

(Nguyen 2008) 4. Classification of secondary treatment technology (Fuereder 1999)

Cool Mint Team Group 4

Page 39

RMIT Vietnam University ACCT2118

2012

5. Schematic representation of the Upflow Anaerobic Sludge Blanket (UASB) reactor (Fuereder 1999)

6. Anaerobic Degradation (Brown 2003)

Cool Mint Team Group 4

Page 40

RMIT Vietnam University ACCT2118

2012

7. Anaerobic wastewater treatment (Royal Haskoning 2009)

8. Upflow Anaerobic Sludge Blanket (UASB) Reactor (Chanvarasuth 2009)

Cool Mint Team Group 4

Page 41

RMIT Vietnam University ACCT2118

2012

9. Typical features of Anaerobic pond (Fuereder 1999)

10. Typical total unit costs for wastewater treatment based on experience gained in Western Europe and the USA in 1993 (Fuereder 1999)

Cool Mint Team Group 4

Page 42

RMIT Vietnam University ACCT2118

2012

11. Summarizes a number of indicators to consider when evaluating the business impacts of a project corporate with NGO partnerships (U.S. Newswire 2008)

Cool Mint Team Group 4

Page 43

RMIT Vietnam University ACCT2118

2012

Cool Mint Team Group 4

Page 44

RMIT Vietnam University ACCT2118

2012

Cool Mint Team Group 4

Page 45

RMIT Vietnam University ACCT2118

2012

Cool Mint Team Group 4

Page 46

RMIT Vietnam University ACCT2118

2012

12. Summarizes a number of environmental improvement areas that may apply to NGO partnership projects (U.S. Newswire 2008)

Cool Mint Team Group 4

Page 47

RMIT Vietnam University ACCT2118

2012

Cool Mint Team Group 4

Page 48

RMIT Vietnam University ACCT2118

2012

APPENDIX H: Evaluating Internet Sources

1. 3 Environmental Threats to Children 2012, WHO, viewed 24 April 2012, <http://www.who.int/water_sanitation_health/hygiene/settings/ChildrenNM4.pdf >. 2. Aerobic Wastewater Treatment Systems 2012, toolbase.org, viewed 23 April 2012, <http://www.toolbase.org/Technology-Inventory/Plumbing/aerobicwastewater-treatment#jumpInstallation>. 3. Anaerobic Biotechnologies 2003, Anaerobic Granular Sludge Bed Technology Pages, 17 April, viewed 22 April 2012, <http://www.uasb.org/discover/anaerobic_biotechnologies.htm>. 4. Anaerobic wastewater treatment for industrial and domestic wastewater 2009, Royal Haskoning, viewed 22 April 2012, <http://industrialwater.royalhaskoning.com/nlnl/documentation/Documents/leaflet%20anaerobic%20wastewatertreatment.pdf>. 5. APEC SME Innovation Briefing 2010, APEC, viewed 23 April 2012, <http://www.apec.org/Groups/SOM-Steering-Committee-on-Economic-andTechnical-Cooperation/WorkingGroups/~/media/Files/Groups/SMEWG/20101228-APEC_Briefing.ashx>. 6. bacwwe.org 2012, BACWWE, viewed 23 April 2012, <http://www.bacwwe.org/sponsors.html>. 7. Brown J 2003, Wastewater treatment: the experiences of the scientific research council in Jamaica, viewed 22 April 2012, <http://www.bvsde.paho.org/bvsacd/cef-2/JBwtjam.pdf>. 8. Chanvarasuth, N 2009, Anaerobic wastewater treatment technology development in Thailand, BIOTEC, viewed 22 April 2012, <http://www.biotechthailand.com/IndProf/TH-BIO/2009/THBIO_0809_IP16.pdf>. 9. Chitra, A 2003, Role of Ngos In Protecting Environment And Health, York University, pp. 105-112, 15-17 December, viewed 24 April 2012, <http://www.yorku.ca/bunchmj/ICEH/proceedings/Chitra_A_ICEH_papers_105t o112.pdf>. 10. Cooper, RW & Worsham, CB 2004, The Financial Planning Process, The American College, Foundations of Financial Planning: An Overview, viewed 29 April 2012, <http://www.theamericancollege.edu/assets/pdfs/fa262-class1.pdf>.

Cool Mint Team Group 4

Page 49

RMIT Vietnam University ACCT2118

2012

11. Craig, T 2008, Working internationally: 10 top tips for sending an employee overseas, Personnel Today, 8 August, viewed 22 April 2012, <http://www.personneltoday.com/articles/2008/08/08/46977/workinginternationally-10-top-tips-for-sending-an-employee-overseas.html>. 12. Developing In-house training team 2012, Priority Sky, viewed 23 April 2012, <http://www.prioritysky.com/pages/download/Corporate%20Inhouse%20Trainers .pdf>. 13. Fiji Islands 2000, Sprep.org, viewed 24 April 2012, <http://www.sprep.org/att/IRC/eCOPIES/Countries/Fiji/23.pdf>. 14. foe.org 2012, Washington DC, viewed 23 April 2012, <http://www.foe.org/aboutus>. 15. Gold, J 2008, Managing Environmental and Social Impacts of Local Companies, World Bank, viewed 24 April 2012, <http://siteresources.worldbank.org/CGCSRLP/Resources/EnvironmentalandSoci alManual.pdf>. 16. Green Technology at HACC 2012, HACC, viewed 23 April 2012, <http://www.hacc.edu/GreenTechnology/Green-Classes.cfm>. 17. Handbook on Wastewater Management for Local Representatives 2007, New York Water Environment Association (NYWEA), viewed 24 April 2012, <http://nywea.org/_default.inc/content/DECHandbook/DECHandbk(1-2707).pdf>. 18. Hayden, CJ 2011, Tips to Make Your Financial Plan Profitable, Woodard Accounting, 26 September, viewed 23 April 2012, <http://woodardaccounting.wordpress.com/2011/09/26/8-winning-tips-to-makeyour-financial-plan-profitable/>. 19. Improving innovation in the water industry: 21st century challenges and opportunities 2009, CST, viewed 24 April 2012, <http://www.bis.gov.uk/assets/cst/docs/files/whats-new/09-1632-improvinginnovation-water-industry.pdf>. 20. Indonesia: peoples rights bottled and sold 2012, Friends of the Earth international (FOEI), viewed 26 April 2012, <http://www.foei.org/en/resources/link/water/14.html>. 21. Industrial Pollution 2001, RRCAP, viewed 24 April 2012, <http://www.rrcap.unep.org/reports/soe/sa_part2_3.pdf>.
Cool Mint Team Group 4 Page 50

RMIT Vietnam University ACCT2118

2012

22. Mai, TT & Nguyen, QM 2003, Development and environment in Vietnam, mekonginfo.org, 13-14 November, viewed 5 April 2012, <http://www.mekonginfo.org/assets/midocs/0001700-economy-development-andenvironment-in-vietnam.pdf>. 23. McCarty, PL 1964, Anaerobic Waste Treatment Fundamentals, PUBLIC WORKS, September, vol.95, No.9-12, pp. 99-107, viewed 24 April 2012, <http://seas.ucla.edu/stenstro/Anaerobic%20assignment.pdf>. 24. Minh Quang 2009, Polluting fertilizer manufacturer fined, Ministry of Natural Resources and Environment, 15 January, viewed 5 April 2012, <http://www.monre.gov.vn/v35/default.aspx?tabid=675&CateID=58&ID=58477 &Code=RVGCC58477>. 25. Mori, H 2003, Technology Transfer Manual of Industrial Wastewater Treatment, Ministry of the Environment, viewed 22 April 2012, <http://www.env.go.jp/earth/coop/coop/document/15pdf/technology_transfer_manual.pdf>. 26. Ngo, KC 2008, Water related industrial development and industrial wastewater, Water Sector Review, viewed 12 March 2012, <http://www.vnwatersectorreview.com/files/Water_related_industrial_developme nt_EN.pdf>. 27. Nguyen, HA 2011, Wastewater management and treatment in urban areas in Vietnam, WEPA, viewed 24 April 2012, <http://www.wepadb.net/pdf/1003forum/6_vietnam_nguyenhoanganh.pdf>. 28. Nguyen, TH 2008, Overview of Water Environmental Pollution in Vietnam, WEPA, viewed 24 April 2012, <www.wepa-db.net/pdf/0712forum/paper04.pdf>. 29. Pipeline 1996, National Small Flows Clearinghouse at West Virginia University, vol. 7, no. 1, pp. 1-8, viewed 23 April 2012, <http://www.nesc.wvu.edu/pdf/WW/publications/pipline/PL_WI96.pdf>. 30. Powers, JF 2007, Report of the Commission to Study the Publicly Owned Treatment Plants Needs of New Hampshire and State Laboratory Water Tests and Fees, New Hampshire Department of Environmental Services, 21 November, viewed 23 April 2012, <http://des.nh.gov/organization/commissioner/pip/publications/wd/documents/hb 1491studycommission.pdf>.

Cool Mint Team Group 4

Page 51

RMIT Vietnam University ACCT2118

2012

31. Rivercourt Engineering 2008, Engineering Design in Water and Wastewater Treatment and Resue Systems, viewed 26 April 20012, < http://www.rivercourt.ca/Default.htm>. 32. Schedule of rates and charges for water, wastewater and stormwater services 2011, Halifax, 1 January, viewed 23 April 2012, <http://www.halifax.ca/hrwc/documents/ScheduleA-W-HRWC-R-10.pdf>. 33. Steam Electric Power Generating Point Source Category: Final Detailed Study Report 2009, EAP, viewed 23 April 2012, <http://water.epa.gov/scitech/wastetech/guide/upload/finalreport.pdf>. 34. Tran, M 2009, Nhiu vi phm v mi trng, anninhthudo.vn, viewed 5 April 2012, <http://www.anninhthudo.vn/Xa-hoi/Nhieu-vi-pham-ve-moitruong/340850.antd>. 35. Tran, TTP 1996, Environmental management and policy making in Vietnam, The Australian National University, 6-7 December, viewed 24 April 2012, <http://coombs.anu.edu.au/~vern/env_dev/papers/pap03.html>. 36. Waste water treatment technologies: a general review 2003, igemportal.org, 11 September, viewed 22 April 2012, <http://www.igemportal.org/Resim/Wastewater%20Treatment%20Technologies_ %20A%20general%20rewiev.pdf>. 37. Wastewater Treatment Plant Operator 2012, HACC, viewed 22 April 2012, <http://www.hacc.edu/GreenTechnology/upload/WWTP-Program-Flyer-forMunicipalities.pdf>. 38. Water pollution control funds in Vietnam 2011, ICEM, viewed 24 April 2012, <http://www.icem.com.au/documents/water/jica_dong_nai_river_basin_pollution/ Water%20pollution%20control%20funds%20in%20Vietnam%20Brief.pdf>. 39. Water Pollution 2008, SDWF, viewed 5 April 2012, <http://www.safewater.org/PDFS/resourcesknowthefacts/WaterPollution.pdf>.

Cool Mint Team Group 4

Page 52

RMIT Vietnam University ACCT2118

2012

Sources
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Check for Accuracy & Reliability Because

Anyone can publish anything on the internet. Unlike print sources, web resources rarely have editors or fact-checkers. There are no web standards to ensure accuracy.

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

X X x x

The page does not include false information about the topic. The text is error-free and clearly formatted (language and grammar errors and poor or unclear formatting are clear signs of unreliability). The page includes citations and/or references. The page is not a Wiki, a blog or any other type of site that allows anyone to become the author.

Check Authority Because

Its often difficult to determine a web pages authorship. Personal Pages are not reliable. Even if a page has an author, that authors qualifications arent usually given. Many untrustworthy organizations post information online.

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

x x x x x

There is a clear author. The author is reputable* (Google the

authors name to find out).

The site is not someones personal page. The resource was created by a reputable*

organization (Google the organization name to find out)

The page includes a link to information about the author or the organization.

Check Purpose & Content Because

Frequently the goals of the sponsors/authors are to bias* the reader. Internet sources may fail to provide fair and balanced information. Page 53

Cool Mint Team Group 4

RMIT Vietnam University ACCT2118 Organizations may present information for their own economic or commercial gain.

2012

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

The information is not biased*. The page does not try to influence the reader to agree with one specific opinion. The page is not selling or advertising something. The page does not include links to unrelated or unreliable sites.

Check Currency Because

Undated sources are often unreliable. Out of date sources may provide out of date information.

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

The page is dated. The date is recent.

Cool Mint Team Group 4

Page 54

RMIT Vietnam University ACCT2118

2012

Sources
20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

Check for Accuracy & Reliability Because

Anyone can publish anything on the internet. Unlike print sources, web resources rarely have editors or fact-checkers. There are no web standards to ensure accuracy.

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

The page does not include false information about the topic. The text is error-free and clearly formatted (language and grammar errors and poor or unclear formatting are clear signs of unreliability). The page includes citations and/or references. The page is not a Wiki, a blog or any other type of site that allows anyone to become the author.

Check Authority Because

Its often difficult to determine a web pages authorship. Personal Pages are not reliable. Even if a page has an author, that authors qualifications arent usually given. Many untrustworthy organizations post information online.

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

x x x

There is a clear author. The author is reputable* (Google

the authors name to find out).

The site is not someones personal page.

Cool Mint Team Group 4

Page 55

RMIT Vietnam University ACCT2118

2012

The resource was created by a reputable* organization (Google the organization name to find out)
The page includes a link to information about the author or the organization.

Check Purpose & Content Because

Frequently the goals of the sponsors/authors are to bias* the reader. Internet sources may fail to provide fair and balanced information. Organizations may present information for their own economic or commercial gain.

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

x x x x

The information is not biased*. The page does not try to influence the reader to agree with one specific opinion. The page is not selling or advertising something. The page does not include links to unrelated or unreliable sites.

Check Currency Because

Undated sources are often unreliable. Out of date sources may provide out of date information.

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

The page is dated. The date is recent.

Cool Mint Team Group 4

Page 56