BOARD OF ADVISORS Board members assist in accumulating and disseminating environmental taxation information. Inquiries are welcome from professionals who have an interest in serving on the board. COUNTRIES AUSTRALIA BELGIUM CANADA HONG KONG/CHINA KOREA SINGAPORE THAILAND UNITED STATES AUSTRALIA Hope Ashiabor, LL.B., LL.M. Division of Law Macquarie University Sydney, New South Wales 2109, Australia Voice: (02) 9850-7111 Fax: (02) 9850-9952 William Butcher, LL.B., LL.M. School of Business Law and Taxation University of New South Wales Sydney, New South Wales 2052, Australia Voice: (02) 9385-3256 Fax: (02) 9313-6658 Alex Malley, MCOM School of Economic & Financial Studies Macquarie University Sydney, New South Wales 2109, Australia Voice: (02) 9850-9943 Fax: (02) 9850-8497 Herbert Schoch, Ph.D., FCPA School of Economic & Financial Studies Macquarie University Sydney, New South Wales 2109, Australia Voice: (02) 9850-8517 Fax: (02) 9850-8497 BACK BELGIUM Kurt Deketelaere Institute for Environmental and Energy Law Faculty of Law University of Leuven Tiensestraat 41 3000 Leuven, Belgium Voice: (32) 16-325-187 Fax: (32) 16-325-482 BACK CANADA Amy Taylor The Pembina Institute for Appropriate Development 231 Three Sisters Drive Canmore, Alberta, Canada T1W 2M4 Voice: (403) 687-3355 Fax: (403) 687-3355 BACK HONG KONG/CHINA Daniel K. C. Cheung, M.B.A., FCCA Department of Accountancy Hong Kong Polytechnic University Hung Hom, Kowloon, Hong Kong Voice: (852) 2766-7060 Fax: (852) 2330-9845 Alan Davis, JD, M.P.A. Department of Accountancy City University of Hong Kong Kowloon, Hong Kong Voice: (852) 2788-7902 Fax: (852) 2788-7944 BACK KOREA Young-Ho Nam, Ph.D. Department of Accounting & Information Systems Kookmin University 861-1, Jeongnung-Dong, Seongbuk-Ku Seoul 136-702, Korea Voice: (02) 910-4558 Fax: (02) 910-4519 Paul S. Penczner, JD Law Offices of Kim & Kim NATO Building, 12th Floor 10, Da-Dong, Choong-Ku Seoul 100-180, Korea Voice: (02) 735-2980 Fax: (02) 732-3370 BACK SINGAPORE Angela Tan School of Accountancy and Business Nanyang Technological University Singapore 639798 Voice: (65) 790-5719 Fax: (65) 792-4217 BACK THAILAND Danuja Kunpanitchakit, Ph.D. Faculty of Accountancy Chulalongkorn University Bangkok 10330, Thailand Voice: (2) 218-5817 Fax: (2) 254-1824 BACK UNITED STATES Larry Kreiser, Ph.D., CPA Department of Accounting Cleveland State University Cleveland, Ohio 44114-3610 Voice: (216) 687-4723 Fax: (216) 687-9212 Julie A. Lockhart, MS, CPA Department of Accounting Western Washington University Bellingham, WA 98225 Voice: (360) 650-4891 Fax: (360) 650-4844 Janet Milne, JD Vermont Law School South Royalton, VT 05068 Voice: (802) 763-8303, ext. 2266 Fax: (802) 763-7159 Bruce McClain, JD, MT, CPA Department of Accounting Cleveland State University Cleveland, Ohio 44114-3610 Voice: (216) 687-3652 Fax: (216) 687-9212 Hans Sprohge, Ph.D., CPA Department of Accountancy Wright State University Dayton, Ohio 45435-001 Fax: (937) 775-2310 Rahmat Tavallali Business and Economics Division Walsh University North Canton, Ohio 44720-3396 Voice: (330) 490-7037 Fax: (330) 490-7165 BACK

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