Premium Essay

Global

In: Business and Management

Submitted By janikolea
Words 2539
Pages 11
Colin Drury, Management and Cost Accounting - Global Ltd

Global Ltd.
Susan Richardson (University of Bradford Management Centre)
This case study is taken from Ducker, J., Head, A., McDonnell, B., O'Brien, R. and Richardson, S. (1998), A Creative Approach to Management Accounting: Case Studies in Management Accounting and Control, Sheffield Hallam University Press, ISBN 086339 791 3. The author wishes to acknowledge Jayne Ducker and Tony Head for their editorial and developmental contributions to this case study and teaching note. Global Limited is a small company which supplies quality inspectors to the pipeline industry. The company's clients include some of the major plcs in the UK, such as the major petroleum and gas companies. The inspectors are required by these companies to provide an independent certification that the steel used in the construction of the pipes, which channel the gas and oil, meets the required standard. Additionally, inspectors are required to provide an independent certification that the joinings (known as 'welds') made when laying the pipelines are also made in accordance with industry standards. The pipelines are either laid under the ground or on the sea bed. Some inspectors are therefore required to work in rolling mills, inspecting the quality of steel and the production of the pipes, whilst others are required to work on installation sites, checking the welds. These locations can be anywhere in the world. The company is owned and managed by Alex and over the past few years the turnover has grown to £2.5 million. The company is financed solely by a bank overdraft. Alex operates out of offices within a prestigious Georgian property development in a northern town, on the basis of a sub-let from the company which rents the entire building. Since the operations of the company take place on clients' own sites, the building houses only

Similar Documents

Premium Essay

Global

...US History, Period 2 May 29, 2013 Due to the source of energy we rely on, humanity is making excessive amounts of greenhouse gases. Currently, fossil fuels are the primary sources of energy. These include oil, coal, and natural gas, and they account for 85 percent of the total energy sources used in the Unites States. The air pollution made by fossil fuels upsets the delicate natural balance of the Earth resulting in global warming or climate change, the disappearance of the polar ice caps, and other issues which harm the planet and us. In fact, the amount of carbon dioxide released into the atmosphere is now over 25 percent more than it was 150 years ago. Fossil fuels are the main cause to global warming and should be dealt with immediately. Switching to alternative, non-detrimental, renewable sources of energy are the solutions to global warming as well as the energy demand associated with fossil fuel use. There is only so much oil under the earth’s surface available for drilling. Once it is gone, it cannot be replaced and when it accidentally leaks into the natural world, as in the case of an oil spill, it destroys marine life, animal life and plant life, and can alter fragile ecosystems. Coal is vile to our environment as well because mining coal leaves large holes in the ground and alters the look of the natural landscape. Burning of coal leads to smog and acid rain. Acid rain corrodes buildings, harms wildlife and plants, and pollutes...

Words: 491 - Pages: 2

Premium Essay

Global

...Climate change is changing our economy, health and communities in diverse ways. Carbon dioxide and other global warming pollutants are collecting in the atmosphere like a thickening blanket, trapping the sun's heat and causing the planet to warm up. Over the past 50 years the average global temperature has increased. In addition to impacting our water resources, energy supply, transportation, agriculture, and ecosystems. also increases in the risk of illness and death related to extreme heat waves. Some diseases transmitted by food, water, and insects are likely to increase. Certain groups, including children, the elderly, and the poor, are most vulnerable to a range of climate-related health effects. Step 1:Set limits on global warming pollution The most significant step we can take to reduce carbon pollution is to set limits on the major sources such as cars and power plants. we will have cleaner air and a safer environment, which benefits our health, quality of life and economy. save tens of thousands of lives each year and hundreds of thousands hospital visits. Step 2:Invest in green jobs and clean energy Investing in clean energy industries, such as wind and solar, as well as energy efficiency programs. Manufacturing solar panels. Studies show that investing in clean energy technologies would produce more jobs than similar investments in oil and gas. Investments in clean energy will also help end oil addiction. Step 3:Drive smarter cars Breaking our oil addiction and...

Words: 725 - Pages: 3

Premium Essay

Global

...Global Warming, aside from pollution is one of scientists biggest concerns. Global Warming is caused by the Greenhouse effect. There are 4 steps in the Greenhouse effect process. The first is, sunlight radiates from the sun, through space, to the Earth's atmosphere. The second is, sunlight enters the atmosphere and hits the Earth. Some of that sunlight turns into heat energy in the form of infrared light. Surrounding air and land, which in turn makes the heat warm, absorbs the heat. Third, the greenhouse gases trap infrared rays that is remitted into the atmosphere. Finally, the gas then absorbs the light and is remitted back to the Earth's surface and warms it even more. Another cause of Global Warming is the emissions of greenhouse gases due to the increase in technology that humans have developed. One recent study by the IPCC (Intergovernmental Panel on Climate Change) said that unless governments do something to restrict the emissions of greenhouse gases to a lower level, global temperatures could rise 1.6 to 6.3 degrees Fahrenheit by the year 2100. This would represent the fastest rate of global warming since the end of the last ice age more than 10,000 years ago. With the increased warming of the Earth it could lead to catastrophic events that could endanger living species on our planet. One event is major drought all around the world. With the warming of the planet, the water on the ground would quickly evaporate causing the rivers and lakes to quickly dry up. This...

Words: 602 - Pages: 3

Premium Essay

Global

...effects of global warming. Carbon dioxide, a contributing factor to global warming, is taken up by the plants and vegetation contained in forests through photosynthesis and the resulting carbon is stored in both living and dead plant biomass. This process, known as carbon sequestration, greatly reduces the potential for global climate change (IPCC 2001). Forest cover also affects the albedo, that is, the proportion of incident solar radiation that is reflected by the earths surface. The dense green coloured canopy of tropical forests have a low albedo when compared with grasslands or deforested areas. This allows for more incident solar radiation to be absorbed and cooler air termperatures (O’Brien 1996). Perhaps the most important ecosystem service provided by forests, which is a basic requirement for life, is the supply of clean water. Forests facilitate the storage of clean water through filtering precipitation through the tree canopy. This, in effect, slows the rate at which precipitation collects at the ground surface allowing it to remain unsaturated. It is estimated that over 2/3 of the clean water supply is United States is contained within stream water, which was filtered through forests, with a direct value exceeding $27 billion per year (Snail 2009). This clean water can be captured and stored in watersheds that in turn, can be used for variety of purposes including agriculture, municipal drinking water, recreational activities and habitat for wildlife. Global forests...

Words: 345 - Pages: 2

Premium Essay

Global

...The effects of global warming on the environment and human life are numerous and varied. Scenarios studied by the Intergovernmental Panel on Climate Change (IPCC) predict that global warming will continue and get worse much faster than was expected even in their last report. Research by NOAA indicate that the effects of global warming are already irreversible. The IPCC reports attribute many specific natural phenomena to human causes. The expected long range effects of recent climate change may already be observed. Rising sea levels, glacier retreat, Arctic shrinkage, and altered patterns of agriculture are cited as direct consequences of human activities. Predictions for secondary and regional effects include extreme weather events, an expansion of tropical diseases, changes in the timing of seasonal patterns in ecosystems, and drastic economic impact. Concerns have led to political activism advocating proposals to mitigate, or adapt to it. Geoengineering is a further potential response, which could potentially reverse some effects that may otherwise be irreversible. It is notable that many of the effects of global warming are non-linear in nature, with potential for dramatic positive feedback effects. This means that the climate may enter a critical state where small changes can trigger runaway or abrupt climate change. Geoengineering has been suggested as a means of interrupting or reversing these effects. A notable example of a 'runaway' effect is the release of methane...

Words: 4242 - Pages: 17

Premium Essay

Global Warming: a Global Threat

...Global Warming: A Global Threat Over the period within which human beings have existed, man has been in the forefront of all technological marvels to date. Man has created, destroyed and revived many natural cycles and dynamics that balance the delicate nature of this world. Although global warming is not a recent phenomenon, very few people had knowledge of its existence a decade ago. However, in the last few years, the media started to shed light into the dangers of global warming, and the idea has finally begun to enter the minds of past and the current generations alike. Global warming poses a great danger to planet earth. A harmonious blend of living organisms, human beings and the ecosystem is on the verge of being unbalanced. Within a matter of a few years, the world’s sea levels have risen, animals have become extinct and the delicate balance of nature has almost tipped off. Whether this is a danger to planet earth, is still uncertain, but whatever the effects of global warming may be, there is no doubt that the consequences are going to be massive. Disputes over this topic have reached a boiling point and people and scientists on both sides of the line have begun to wonder if they are right or wrong. Global warming poses a grave danger to man in the form of diseases, food shortages and economic decline. One of the first and obvious dangers of global warming is the effect on human beings in the form of diseases. Diseases are the biggest killers that the world has ever...

Words: 1581 - Pages: 7

Free Essay

Global Citiies

...whether a city is global? What other criteria could be used? This essay seeks to identify criteria’s and different aspects to assess what makes a city global. Firstly, it will outline and explain the concept of globalisation and a global city, showing evidence from the use of academic sources and giving examples if necessary. It shall then continue to examine and focus on a specific global destination, discussing different types of aspects to show what criteria’s make up a global city. Globalisation is a very complex process in which national economies have become more and more integrated and inter dependant towards each other. Global cities are all able to be categorized using a number of different types of methods even though they all share a common ground (Sassen, 1991). There are a number of different types of criteria’s available that make up a global city. These aspects are used in different types of ways to examine whether a city can be considered, identified or revealed as being a global destination. In regards to this, Frieddman (1986) states that global cities are significant destinations that have specific characteristics or functions in terms of economics, political, cultural and connectivity in the global economic system. Global cities, which can also be referred to as Alpha cities or World cities, play a significant role in regards to the country’s economic status. They have become well known as the centre of the world’s global economy. Global cities have become...

Words: 1932 - Pages: 8

Premium Essay

Global Warming

...Rudolph English 102 13 December 2011 Warming Up Topic The issue of global warming has been front page news for over a decade from magazines, newspapers, journal articles, books and even local news channels. This has begun 20 years ago when a Global Warming treaty was signed at the United Nation Earth Summit in Rio de Janeiro in 1992(Qtd. Harf p. 141). Global warming is the unusual rapid increase in the average temperature of the earth's atmosphere and is responsible for changes in global climate patterns. It occurs when greenhouse gasses including carbon dioxide, methane, black carbon, and other toxic gasses trap the heat and light from the sun in the earth's atmosphere, which increase the temperature. Some scientists agree that human consumption of the earth's natural resources and activities over the years had contributed to the earth's current state of being. However, opposing sides claim that there is no evidence to support this; rather it is just a bogus statement. They believe human action has nothing to do with the earth’s hot temperature. The controversy involves a disagreement over the fact, cause and consequences of the global warming. Both sides of the issue can find multiple experts to support their case that the earth is or is not warming, that global warming is either the consequences of human activities or a cyclical phenomenon and that global warming will be good for us or will bring tragedy. Global warming has created awareness amongst the public and government...

Words: 2208 - Pages: 9

Premium Essay

Global Warming

...Global Warming The global warming is bringing some good things and some bad things with it. Some people say global warming will help in lot of ways like in agriculture, decrease famine, and etc. and some say it will not be helpful and bring storm, disease, health problem etc. Nowadays global warming is on top of all major issues and people and government are doing their best to find ways to decrease global warming. The legislative branch of U.S. government had also passed lots of bill to help prevent global warming. There are also lots of debates going on in Congress about global warming. Scientist are researching and finding ways to slow the process of global warming. The effects of global warming are beneficial to human health and other species of life on earth. “A warmer earth will result in lush forests, a decrease in climate-related disasters, increased food production, and a healthier human population” (Avery). This will help some poor countries like Africa, India, Mexico and etc., to come out of drought and poor nourishment. Global Warming will also raise the level of carbon dioxide and this will help make forests all over the world healthier and more robust. “The world’s ocean levels have been rising at approximately the same rate- 7 inches per century- for at least a thousand years.” “Data from the warming of 1900 to 1940 show a drop in sea levels and then a sea-level rise during the subsequent cooler period” (Avery). This means that the global warming is not going...

Words: 1053 - Pages: 5

Premium Essay

Global Warming

...Jayadev Kakumanu 8/10/2013 EN 1420 Global warming is caused by carbon dioxide emissions from fossil fuel burning power plants, carbon dioxide emissions from burning gasoline for transportation, methane emissions from animals, agriculture such as rice paddies and from arctic sea beds. It is also caused by deforestation of tropical rain forests, and increase in usage of chemical fertilizers on croplands. This paper will examine the advantages and disadvantages of global warming as well as the preventative measures our society can take to stop the progress of global warming. And finally, decide whether global warming is a lie or a hoax. There are many disadvantages to global warming. Global warming spreads diseases, as northern countries warm, disease carrying insects migrate north, bringing plague and disease with them. Global warming also causes warmer waters, which means more hurricanes. Some areas of our planet will suffer serious droughts and heat waves. Africa will be hit the most with more severe droughts expected in Europe. There are also going to be economic consequences, hurricanes can cause billions of dollars in damage and diseases cost money to treat. Polar ice caps will melt. This melting of ice caps will raise sea levels. The melting will also throw the ecosystem out of balance. The ice caps are fresh water so when they melt they will make the ocean less salty. The rising temperatures will endanger the survival of several species. The ice caps are white...

Words: 1321 - Pages: 6

Premium Essay

Global Warming

...Global Warming Outline I. Introduction II. Background on Global Warming A. Temperature 1. Intergovernmental Panel Climate Change B. Contributing factors 1. Green house gases -Environmental Protection Agency 2. Particulates 3. Human activity C. Effects 1. Natural Environment 2. Ecosystems 3. Social/Human systems III. Opposing Viewpoints A. Natural factors 1. Climate change 2. Deforestation 3. Natural Disasters B. Impacts 1. Human activity 2. Beneficial effect C. Media IV. Conclusion V. References Global Warming Global Warming is a universal concern that has gained worldwide attention. As members of Congress, we have heard and learned new and different facts about the process of Earth. Some causes and effects of global warming are easy to understand, with substantial evidence, yet there are still unanswered questions and reasoning as to why global warming is occurring. This essay is to outline the background of global warming and to display opposing viewpoints. Since there is not enough evidential research to connect global warming with natural factors, human activity, and its impacts, we might take advantage of its beneficial gain to our environment, economic, and social system. The facts and fictions of global warming will convince members of Congress that there are opposing viewpoints to global warming and its effects. According to the Intergovernmental Panel Climate Change, global warming is the increase of Earth’s average temperature. “The Intergovernmental...

Words: 1712 - Pages: 7

Premium Essay

Global Warming

...Global Warming Mary Werner Lower Division Capstone IP#1 July 13, 2012 Global Warming Abstract: Global Warming has been around since the Ice Age, or so some think. Some people believe that Global Warming is a serious problem where others may argue it is nothing to concern ourselves about. In this report, we will read some thoughts of some FOX News fans and see their opposing thoughts and comments. We will also read the debate between 2 Doctors who have very different views about Global Warming. Global Warming Global Warming is the rise in the world’s stratosphere and oceans since the latter part of the nineteenth century. [1] From before the 1900’s, the worlds mean surfaced stratosphere has increased by about 0.8 °C (1.4 °F), increasing by 2/3 since 1980.[2] Global temperatures increase causing sea levels to rise drastically bringing changes to the amount and the pattern of our precipitation which then expands subtropical deserts.[3] In the Arctic, it is believed that Glaciers, permafrost and sea ice is believed to be caused by the warming. Some different types of heat waves could be droughts, heavy rain and changes in crop yields. From all around the world we continually see the degree in which warming varies.[4] If the word “global” means temperatures increasing to 4 °C (7.2 °F)”, then limitations for adapting to our physical bodies is most likely exceeding in most areas...

Words: 1530 - Pages: 7

Premium Essay

Global Warming

...well. Some believe that household appliances contribute to the warming also. Global warming is dangerous because it affects the environment, and that can cause many problems and dangerous things to happen. It can causer floods in certain places, causing greenhouse gases to be released into the earth’s atmosphere causing the earth’s temperature to rise. Cutting down trees, smoke from factories, exhaust system from cars, trucks, and motorcycles all contribute greenhouse gases being released causing global warming. Some scientists even believe that the human population is also a factor when it comes to global warming. The main reason why global warming is happening is because of the burning of fossil fuels and deforestation, caused by human activity. We should plant more trees instead of cut down more trees. To prevent global warming policies should be in place and we need to take certain steps to prevent it from happening. Global warming is caused when the heat from the sun and greenhouse gases are released into the earth’s atmosphere, causing global warming and a need to come up with a solution to prevent global warming and the destruction of the earth’s atmosphere and all that inhabits the earth. Human activity is not the only reason global warming is happening. Global warming was occurring long before human activity. According to scientists, ninety percent of global warming is caused by humans. The climate warming is much faster than the climate...

Words: 481 - Pages: 2

Premium Essay

Global Warming

...2013 1PHL1 Global warming or the high averages of global temperatures are caused by natural as well as human induced reasons. Though many people do not believe that global warming exists, evidences are coming up from all parts of the world supporting the occurrence of global warming. Many people are conveniently ignoring the warning signs produced by the earth; the important evidence of global warming is the temperatures itself. The average temperature across the world is higher than the previous years. Many areas are experiencing the highest temperatures ever recorded. There is evidence that due to this rise in temperature even the polar ice caps or ice glaciers have started to melt. According to reports, many countries around the world have been experiencing a very warm temperature even when to those countries that experience winter. Evidences show that the combined land and ocean temperature has increased than the average. According to the opinion of some experts, the temperature of the earth is rising at a rate of a fifth of a degree every decade. Scientists and experts reports that human activities are causing global warming, and if the present rise in temperature continues, the sea-level will increase and the arctic summer sea- ice will disappear by the second half of this century. There are quite substantial evidences showing that the climate change like, prolonged summer seasons, the increased heat waves and regular tropical storms are all resulted by global warming caused...

Words: 1057 - Pages: 5

Premium Essay

Global Worming

...Global Warming Global Warming is a very important ecological issue, and it has many negative effects on our environment. Global warming is also known as the greenhouse effects. Scientists have been aware of the greenhouse effect since 1824, when Joseph Fourier calculated that the Earth would be much colder if it had no atmosphere. The greenhouse effect is the absorption of energy radiated from the earth's surface by carbon dioxide and other gases in the atmosphere causing the atmosphere to become warmer. Global warming has affects on the entire ecosystems and climates. It has been a big issue that has affected the environment, people, and even the whole world. If Global Warming is not stopped now the results could be catastrophic. Global warming is increasing the frequency and intensity of tropical storms all over the world. People believe in these statements, but there are many people around the world who refuse to believe that human contributions are the main causes of global warming. Many believe that the increase is part of the natural climatic change of earth. Global warming includes the natural climatic change, and the grounds of human causes. Because of those wrong attitudes and lifestyles of human, the problem which are caused by global warming are more serious. There are changes in weather patterns causing more hurricanes, tsunamis, floods, and other types of storms within the past few years, and these changes definitely affect human health. "Global warming is bringing...

Words: 1431 - Pages: 6