CHAPTER 1

THE PROBLEM

Introduction

Who doesn’t want to live in a world that is clean, refreshing and full of life? But

us we all know, in every aspect of life there is always contradictory to what we want

and it is up to us how we handle it for us to be able to reach our goals. Wastes are

part of human life, it is caused by human activities and nature itself. Wastes

therefore are inevitable, and this is the problem that men are facing today and

unfortunately they are letting this problem slip away from their hands in front of their

very own eyes. Men don’t realize the staggering problems that are occurring due to

their carelessness and lack of action, wastes are menace in every society. The

health and environmental problems that are caused by these wastes are just what

they can perceive, but over-all the living and quality of life they are involved with is

decaying.

As the human population grows, the need for a well-established and effective

solid waste management increases. Improper designation of waste has been proven

to be the cause of numerous calamities such as global warming, pollution (including

water, air and soil, and cross media pollution) and climate change. Most often than

not, people are aware of these problems but are just like sitting ducks hoping for

something good to happen because they think that these problems are so huge that

it’s out of their business. What people don’t realize is that the root of these problems

are in their doorsteps, their respective households or facilities they occupy

themselves. This is where Solid Waste Management comes into the picture.

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 Solid waste management involves a series of activities that includes control

and monitoring, regulation, collection, treatment and disposal of waste. Waste as

defined, is a material which has been used and is no longer wanted because its

value or the useful part of it has been taken out. The term relates to all kinds of

waste as a result of human activities including residential, institutional, commercial

and municipal waste. Solid waste management perhaps is a major responsibility of

our government which consumes a large percentage to the local budget.

Management is a systematic process of setting objectives, establishing long-term

plans, programming, budgeting, implementation, operation and maintenance,

monitoring and evaluation, cost control, revision of objectives and plans, and so

forth. Organization and cooperation between households, communities, private

enterprises and municipal authorities are entrusted to accomplish the essential task

which will result to consequences that are significant to many specifically to the

public health, to the sustainability of the urban environment and to the productivity of

the urban economy.

In the Philippines, solid wastes are managed wretchedly, and this problem is

present in all region of the country. Not mentioning the infamous death of the

beautiful Pasig River and many tourist attractions due to poor waste disposal.

Recently the country received tons of wastes from Canada, and now we see that the

problem of waste disposal is far-flung than we might expected. In particular the study

is concerned primarily with the safekeeping of waste in Cagayan De Oro City, for

there is no such thing as overnight success, if we want to see change we must see

changes within ourselves and the community we live in. The city of Cagayan De Oro

is well-off in terms of natural resources, beautiful attractions and is a city that is

growing to be the next metro of the South. But the city is not exempted with the

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wastes problems hovering around the world, that is why the researchers are

conducting this study to help reach the aspirations of the city by starting with the

most important factor in every place, the environment.

Statement of the Problem

This study aims to assess how Cagayan de Oro’s Solid Waste Management

and Accounting practices compare with that of the neighbouring Southeast Asian

countries. Specifically, it attempts to answer the following questions:

1. What are the Solid Waste Management and Accounting practices of

selected sectors in Cagayan de Oro City?

1.1 Residential

1.2 Commercial

1.2.1 Restaurant

1.2.2 Market

1.3 Institutional

1.3.1 School

1.3.2 Government center

1.3.3 Hospital

1.4 Municipal Services

1.4.1 Park

1.4.2 Sports Centre

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2. What are the Solid Waste Management and Accounting practices of the

following ASEAN countries?

2.1 Singapore

2.1.1 Different sectors

2.1.2 Management

2.1.3 Accounting

2.2 Malaysia

2.2.1 Different sectors

2.2.2 Management

2.2.3 Accounting

2.3 Indonesia

2.3.1 Different sectors

2.3.2 Management

2.3.3 Accounting

2.4 Vietnam

2.4.1 Different sectors

2.4.2 Management

2.4.3 Accounting

2.5 Thailand

2.5.1 Different sectors

2.5.2 Management

2.5.3 Accounting

3. ASEAN Integration standards on solid waste management

3.1 Standards of the ASEAN on Solid Waste Management

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 3.2 Laws and Regulations

3.3 Accounting procedures

4. Assessment of Cagayan de Oro’s Solid Waste Management practices

4.1 In comparison with ASEAN nations

4.2 In comparison with AI standards

Conceptual Framework

The study is anchored upon the Theory of Waste Management by E.

Pongracz, P.S. Phillips and R. L. Keiski, which is founded on the assumption that

waste management is to prevent waste causing harm to human health and the

environment. Through proper waste management in Cagayan de Oro, kagay-anons

are expected to experience a cleaner environment that includes a fresh air to

breathe in, safe water to drink and a harmonious society to live in. This is something

that is ideal nowadays as drastic changes have been occurring in our environment.

This is the sole purpose of this theory, to resolve the issue of improper solid waste

management to eradicate further calamities and a dreadful apocalypse. However,

something is in conflict with the goal of waste prevention because something that

already exist cannot be prevented from arising—the so called human nature. Hence,

there is no other way but to have an efficient and effective way of managing wastes.

To supplement the study, several concepts will be used as guidelines to attain

and arrive at the goal of this study which is to make Cagayan de Oro a sustainable

City in terms of environment and as an ASEAN Integration–ready city.

First is the concept of waste hierarchy, or the so called hierarchy of waste

management. Waste management begins with the efficient use of materials and

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avoidance of hazardous materials at the phases of production and distribution.

Policies should be introduced which restraint wasteful use of materials and

encourage waste recovery and reuse. The hierarchy is mainly composed of the

“3Rs”, reduce, reuse, and recycle. Reduce includes waste avoidance or waste

prevention, this strategy is at the top of the waste management hierarchy.

Determining that the most effective way to reduce waste is to reduce the amount of

waste that is produced, waste reduction aims to change the way products are made

and used to minimize waste generation. Waste reduction involves the benefit of

reducing raw material inputs and all of the cost and energy savings encompassed by

this reduction, and reducing the volume of waste that needs to be managed and

disposed of properly. Waste reduction conserves resources, reduces pollution and

most importantly teaches valuable lesson of conservation and prevention.

Reusing a product rather than throwing it after a single use reduces the need

for buying the same product again and results to conservation of the raw materials

and energy inputs required to produce and distribute them to consumers. Reuse

conserves raw materials, reduces energy consumption in labor, pollution that

transportation vehicles emit, and especially saving costs. Recycling, on the other

hand, is the reprocessing or remanufacturing of used or thrown materials into usable

products or materials. If the product is considered worthless but can still be of use in

another creative way, then its potential is maximized in recycling. Recycling school

materials such as paper and plastics, reduces the amount of solid waste that needs

to be disposed and provides an alternative for raw materials in product

manufacturing. Recycling keeps potential resources from being thrown on a common

garbage can which can be achieved by having a separate container for recyclable

materials in households and businesses alike, ensuring the environmentally sound

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collection, recycling and disposal of all generated waste, including hazardous

industrial and commercial wastes.

Alongside the waste hierarchy comes resource efficiency. It is the reduction of

the environmental impact of the consumption of certain goods, starting from when it

is still a raw material until the last use of the product before it is disposed. We can

see that from the current state of how we produce and consume our goods, there is

a larger demand on the supply of raw materials than the environment can give. As a

result, economic growth and development is at a minimum chance. Policies should

be introduced which encourage waste recovery and reuse. The principle of resource

efficiency is the solution to provide sustainability ensuring the overall economic

effectiveness of waste management services through the adequate evaluation of

economic costs and benefits.

According to the polluter pays principle, the polluter party pays for the impact

he caused to the environment. Like the concept of what you sow, you shall reap, it is

the responsibility of the one who improperly manage his waste to face the

consequences of his action. This is legally obliging producers and/or sellers to take

back and safely dispose their used products which is an important means to the

wanted end. Through the application of this principle, waste will be minimized,

materials will be conserved, and a long-term efficiency of the economy.

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 Schematic Diagram

Profiling of CDO’s Solid Waste Profiling of ASEAN’s Solid

Management Waste Management

Different Sectors ASEAN countries

Methods Methods

Accounting Accounting

A city with a good system of Solid Waste Management

Figure 1

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Significance of the Study

The findings of the study will redound to the benefit of the city of Cagayan de

Oro and as well as the other cities considering that solid waste is one of the biggest

problem that every city is encountering. The findings will give the readers an idea of

what is the solid waste management of the neighboring Southeast Asian nations and

will help in determining if the Solid Waste Management of Cagayan de Oro is within

the criteria and guidelines of the ASEAN. It will also help the readers determine what

aspects and areas of the current solid waste management in Cagayan de Oro city

should be improved or sustained to adhere to the ASEAN guidelines.

The study will benefit a wide range of individuals, groups and organizations as

service users, intermediaries and regulators within Cagayan de Oro.

Households, Communities and Other service users - they will determine if

their waste collection is effective and the service provided to them are reasonable in

consideration to the ASEAN guidelines.

Non-Government Organizations- they will determine in the municipal level if

what areas and aspects do they need to improve in each community based

organizations

Local Government- the local government of Cagayan de Oro city will be able

to determine the provisions that should be improved or sustained to adhere the

ASEAN guidelines as an owner of the waste.

Private Sector Enterprises- they will determine with regards to the ASEAN

Guidelines on where to invest more and how to earn on their investment and they

can improve or maintain their current accounting system for their solid waste.

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Scope and Limitation

The study was conducted to assess whether Cagayan de Oro’s Solid Waste

Management adheres with that of the neighboring Southeast Asian Nations and to

determine the readiness of Cagayan de Oro City in the ASEAN Integration in terms

of its Solid Waste Management. In connection to the general purpose of this study,

this paper aims to somehow contribute knowledge and ideas regarding managing

waste that perhaps be applied in actual solid waste management of the city towards

ASEAN Integration.

The state of readiness is perceived by some of the city sectors’ (household,

commercial, institutional and municipal services) solid waste management during the

past years where waste management is traceable and relevant until the recent year.

The aspect looked into were the qualifications of the city that includes the methods

and accounting used, facilities, problems and solutions proposed.

Although the study was carefully conducted, the researchers are aware of its

limitations. First, the study involves perceptions coming from chosen respondents in

which inaccuracies may spring out. Second, the study needs to have sufficient

information and data coming from different sectors around the city which may result

to limited information due to confidentiality and management policies. Third, the

study accommodates respondents coming from the central portion of the city and

may not represent the city as a whole. The aim of the study is to have a general

knowledge about the city’s waste management but may be prejudiced since only a

part is being included.

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 Finally, the study spans for more or less 5 months which may not be enough

for the researchers to go into deeper analysis of the study. A thorough research is

still needed to arrive a more precise and complete conclusion. Therefore,

generalizations and conclusions may be slightly affected by some inaccuracies in

perception and adequate data and time constraints.

Definition of Terms

For a better understanding of the terms used in this paper, the major terms

herein are defined operationally.

Incineration. A disposal method in which solid organic wastes are subjected

to combustion so as to convert them into residue and gaseous products

(Sustainability- Incineration, 2011). In this study, it refers to the method of disposal

wherein the solid waste gathered are being burned.

Landfill. It is the disposal of waste in a landfill that involves burying the waste

and this remains a common practice in most countries. Landfills were often

established in abandoned or unused quarries, mining voids or borrow pits

(Sustainability- Landfill, 2011). In this study, landfill refers to the method of the local

government of getting rid of large amount of waste in the city by burying them in a

designated site.

Recycling. A resource recovery practice that refers to the collection and

reuse of waste materials such as empty beverage containers. The materials from

which the items are made can be reprocessed into new products (IJMRBS, 2013). In

this study, it refers to the local government’s effort of encouraging the process of

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used materials to be used again in another way, maximizing the potential of the

material.

Solid waste. A material such as household garbage, food wastes, yard

wastes, and demolition or construction debris. In other words, solid wastes are any

discarded or abandoned materials. Solid wastes can be solid, liquid, and semi-solid

or containerized gaseous material (What is Solid Waste?,n.d.). In this study, this

refers to the materials which has been used and is no longer wanted because it has

already served its purpose.

Solid waste management. The collecting, treating, and disposing of solid

material that is di carded because it has served its purpose or is no longer useful

(Nathanson, 2015). This is the main object of the study. It refers to the effort of the

local government of managing its waste through a series of activities that includes

control and monitoring, regulation, collection, treatment and disposal of waste.

Integrated solid waste management. A strategic approach to

sustainable management of solid wastes covering all sources and all aspects,

covering generation, segregation, transfer, sorting, treatment, recovery

and disposal in an integrated manner, with an emphasis on maximizing resource use

efficiency.

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