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...front of each assignment. If you are submitting the assignment online, please ensure this cover sheet is included at the start of your document. (This is preferable to a separate attachment.) Please check your Course Information Booklet or contact your School Office for assignment submission locations. Name: Xueying Sha | Student ID | 1 | 1 | 0 | 0 | 5 | 9 | 7 | 2 | 1 | Email: shaxy008@mymail.unisa.edu.au | Course code and title: CONTEMPORARY ISSUES IN ACCOUNTING M | School: | Program Code: | Course Coordinator: Dr. ELVIA SHAUKI | Tutor: Elvia Shauki/Haniff Zainuldin | Day, Time, Location of Tutorial/Practical: | Assignment number: | Due date: May 6, 2013 | Assignment topic: The incorporation of social and environmental factors within external reporting | Further Information: (e.g. state if extension was granted and attach evidence of approval, Revised Submission Date) | I declare that the work contained in this assignment is my own, except where acknowledgement of sources is made. I authorise the University to test any work submitted by me, using text comparison software, for instances of plagiarism. I understand this will involve the University or its contractor copying my work and storing it on a database to be used in future to test work submitted by others. I understand that I can obtain further information on this matter at http://www.unisa.edu.au/learningadvice/integrity/default.asp Note: The attachment of this statement on...
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...Bulgan Enkhbat Student ID:1201590046 China University of Geoscience (Wuhan) School of Environmental Studies Environmental Impact Assessment course Dr. YanPing Cui 崔艳萍 School of Environmental Studies Institute of Environmental Impact Assessment Final Report : Environmental Impact Assessment in Mongolia Bulgan Enkhbat Student ID Number : 1201590046 ( Master Student) 1 Bulgan Enkhbat Student ID:1201590046 Table of Content Introduction …………………………………………………………………… …..3-4 Environmental Impact Assessment Law of Mongolia ……………………………...4-6 Environmental Impact Assessment system In Mongolia ………………………….7-12 o Environmental Protection plan and Monitoring program………………………………………………………………… Conclusion………………………………………………………………………..12-14 Reference ……………………………………………………………………………15 2 Bulgan Enkhbat Student ID:1201590046 1. Introduction Mongolia is a landlocked country in east-central Asia. It is bordered by Russia to the north and China to the south, east and west. Ulaanbaatar, the capital and largest city, is home to about 45% of the population. At 1,565,000 square kilometres (603,909 sq mi), Mongolia is the 19th largest and one of the most sparsely populated independent countries in the world, with a population of around 3 million people. It is also the world's second-largest landlocked country. The country contains very little arable land, as much of its area is covered by grassy steppe, with mountains to the north and west and the Gobi Desert to the south.Lifestyle...
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...VISY PULP AND PAPER PTY LTD ENVIRONMENTAL ASSESSMENT FOR A MAJOR PROJECT TUMUT MILL EXPANSION 436 Gadara Road, Tumut, New South Wales January 2007 H:\Environmental\VPP9 Stage 2\Stage 2\FINAL EA SUBMISSION\Main Report\Visy Tumut Final Env Assessment Main Report.doc Environmental Assessment Submission Under Part 3A of the Environmental Planning and Assessment Act 1979 Statement by Authors Environmental Assessment Prepared By: Name Ms Leanne Hayes Company Visy Pulp and Paper Pty Ltd Position Project Environmental Engineer Qualifications BSc Environmental Biology Address 436 Gadara Road, Tumut, New South Wales, 2720 Co-authored and Reviewed By: Name Ms Alison McRae Company Peter J Ramsay and Associates Pty Ltd Position Associate Qualifications Bachelor of Engineering (Environmental), Bachelor of Commerce Address 3/538 Gardeners Road, Alexandria, New South Wales, 2015 Project Under Part 3A: Application Number 06_0195 Development Visy Pulp and Paper Tumut, Mill Expansion Development Location 436 Gadara Road, Tumut, New South Wales, 2720 Proponent Visy Pulp and Paper Pty Ltd PO Box 98 Tumut, New South Wales, 2720 Certification: I certify that I have prepared this Environmental Assessment report and that to the best of my knowledge: it has been prepared in accordance with Part 3A of the Environmental Planning and Assessment Act and Regulations; and the information...
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...Measures and controls which are directed at environmental conservation, the rational and sustainable allocation and utilization of natural resources, the optimization of interrelations between society and the environment and the improvement of human welfare for present and future generations. Environmental Impact Assessment Environmental Management Planning Environmental Auditing Socio-Economic Assessment Solid Waste Management Air Quality Monitoring Water Quality Assessment Soil Quality Assessment Water and Wastewater Management Environmental Impact Assessment It's the study undertaken in order to assess the effect on a specified environment of the introduction of any new factor, which may upset the current ecological balance. An Environmental Impact Assessment (EIA) study is a statutory requirement in all projects that might produce considerable adverse effects. EIA does not involve any decisions about the project, nor does it restrict the citizens' subsequent opportunities to influence the project. The purpose of EIA is to increase the citizens' opportunities of participation and obtaining information at an early stage of the project, and to reveal the environmental impact so that it can be considered in the planning stage. The EIA process has to be completed before the commencement of any project. Environmental Management Planning Environment Management Planning includes the identification of mitigation and compensation measures for all the...
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...for human rights and environment. Since banking sector is one of the major stake holders in the Industrial sector, it can find itself faced with credit risk and liability risks. Further, environmental impact might affect the quality of assets and also rate of return of banks in the long-run. Thus the banks should go green and play an upbeat role to take environmental and ecological aspects as part of their lending principle, which would force industries to go for mandated investment for environmental management, use of appropriate technologies and management systems. This paper explores the developments of environmental concern in Indian banks, their environmental impact, and their role in the economy as a driving force for more proactive policies toward sustainable development. 1Introduction Banks and financial intuitions have played major role in the economic development of the country and most of the credit- related schemes of the government to uplift the poorer and the under-privileged sections have been implemented through the banking sector. The role of banks in contributing toward sustainable development is potentially enormous, because of their intermediary role in an economy. Thus the banks should go green and play a pro-active role to take environmental and ecological aspects as part of their lending principle, which would...
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...AN ENVIRONMENTAL IMPACT ASSESSMENT: PETROLEUM REFINERY: Irving Oil Company TABLE OF CONTENTS 1.0 INTRODUCTION................................................................................................................3 1.1 Background.............................................................................................................3 1.2 Purpose....................................................................................................................3 1.3 Environmental Impact Assessment (EIA) Process.................................................3 1.4 Definitions/Glossary...............................................................................................6 2.0 METHODOLOGICAL APPROACH TO EIA.................................................................8 2.1 General....................................................................................................................8 2.2 Study Boundaries and Scope of Factors.................................................................8 2.3 Prediction of Environmental Effects.......................................................................9 2.4 Cumulative Environmental Effects.........................................................................10 2.5 Mitigation, Contingency and Compensation..........................................................10 2.6 Commitment to Monitoring and Follow-Up...........................................................11 2...
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...for profit or non-profit are held accountable to the current Federal, State, and Local laws. If corporate sustainability reporting is not a current law then a company does not have the responsibility to incorporate disclosures relating to environmental, social and economic trends of the company resulting from sustainable actions into its financial statements. Milton Freedom put this best “"there is one and only one social responsibility of business – to use it resources and engage in activities designed to increase its profits so long as it stays within the rules of the game, which is to say, engages in open and free competition without deception or fraud" (Freidman 1970). Thus we believe that whether private or public, a business does not have the responsibility to report on sustainability as well as take sustainable initiatives if it is not required by the law. However, according to the trend more and more businesses are reporting on sustainability, and taking initiatives to become sustainable. Cascade Engineering is one of them. Based on our analysis of the sustainability report by Cascade Engineering, and knowledge gathered about the organization, we have concluded that there are several reasons for it to produce a sustainability report. Most importantly, sustainability is fundamental to its mission statement, “To have a positive impact on our society, the environment and to be financially successful” (Cascadeng.com) .The mission statement incorporates the three pillars...
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...Research and read an article on recent recipients of the project management institute’s project of the year award (2013 PMI winners – Adelaide Desalination Project). Summarize how the project manager or team exhibited exceptional and ethical project management practices. Discuss the role of the project manager or team, the organizational setting, the recipient’s approach to project integration management, and obstacles that had the potential of adversely impacting the triple constraints Ugbe Maurice Ugbe Stratford University (Falls Church, Virginia) Abstract The Adelaide Desalination Project involves the construction of a 100 GL per annum desalination plant, including the seawater intake and outfall tunnels and structures, and associated infrastructure including the transfer pipeline, power supply works and interconnection and upgrade works at Happy Valley Water Treatment Plant. Research and read an article on recent recipients of the project management institute’s project of the year award (2013 PMI winners – Adelaide Desalination Project). Summarize how the project manager or team exhibited exceptional and ethical project management practices. Discuss the role of the project manager or team, the organizational setting, the recipient’s approach to project integration management, and obstacles that had the potential of adversely impacting the triple constraints. Introduction Traditionally, South Australia has always relied on the River Murray...
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...the environment. Taking responsibility for how our operations affect people and the environment is key for H&M’s continued profitability and growth. We are committed to integrating social and environmental concerns into all our business operations and investing in the communities where we work. Our 2008 sustainability report covers our activities in relation to our business operations, our supply chain, our products and how they are produced, our employees and the communities around us. This section provides an overview of our business and its impact, and how we go about integrating Corporate Social Responsibility (CSR) into it. GLOBAL BRAND GLOBAL IMPACT AND REACH H&M was established in Sweden in 1947 and today sells clothes, accessories, footwear and cosmetics in more than 1,700 stores in 33 countries and via internet and catalogue sales in Scandinavia, the Netherlands, Germany and Austria. Here, we will also sell home textiles through online and catalogue sales from 2009. H&M also stands behind the brand COS and acquired the majority of shares of FaBric Scandinavien AB with its brands Cheap Monday, Weekday and Monki. Given our global presence, we have a responsibility to societies around the world and the communities where we operate. This means integrating social and environmental concerns into all our business operations to reduce negative impacts and maximise positive ones. We do not own...
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...FACULTY OF MANAGEMENT SCIENCES DEPARTMENT OF ACCOUNTING MASTERS IN ACCOUNTING AND FINANCE (M.Sc) ACC 512 – ADVANCED MANAGEMENT ACCOUNTING “ENVIRONMENTAL MANAGEMENT ACCOUNTING AS A STRATEGY FOR CORPORATE SUVIVIAL” PRESENTED TO THE COURSE LECTURER – PASTOR j a OLOREDE BY; OLUMIDE ABISOYE OLOWOKURE PGSS/UJ/00083/10 Introduction Environmental accounting is a broader term that relates to the provision of information on environmental-performance to different stakeholders both within, and outside, an organization. The United States Environment Protection Agency (US EPA) sees the main function of environmental accounting as that of bringing environmental costs to the attention of corporate stakeholders who may be able and motivated to identify ways of reducing or avoiding those costs while at the same time improving environmental quality. Environmental accounting has three major aspects. 1. National Income accounting, which addresses the environmental accounting need of the nation and it’s external in nature. It is basically the micro economic measure which may use for instance physical or monetary units to refer to the consumption of the nation’s natural resources. 2. Financial accounting which addresses the environmental accounting needs of the firm this is also external in nature. This may simply be the estimation and public reporting of environmental liabilities and financial material environmental costs. 3...
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...Project Charter: Example KLSJ Consulting September 24, 2002 Project Charter Ottawa–Carleton Water Park Copyright KLSJ Consulting 14 Palsen St., Ottawa, ON, Canada, K2G 2V8 Executive Summary The following document provides a Project Charter for the Ottawa– Carleton Water Park to be developed by KLSJ Consulting. The charter describes the background and objectives for the project and explains the strategy behind the project management structure proposed by KLSJ Consulting. To meet the proposed targets, approval of this Project Charter by the owners of Carlington Aquatic Parks is required within 30 calendar days from the date of this report. The management philosophy for the project is as follows: KLSJ Consulting will manage the design, development, and construction of the park. KLSJ will hand over operations to the operations management team before the official opening. Carlington Aquatic Parks will retain approval authority for all critical design, marketing, and financial decisions throughout the project. Project team resources include the Project Manager, Project Leader (Design and Construction), Team Leader (Legal), and Team Leader (Financial) as well as a Risk Manager. The design and construction team also includes three junior members for the construction period. A contracted firm overseen by the Project Manager will carry out marketing. The Work Breakdown Structure (WBS) shown in Appendix A describes the high-level activities and...
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...PROJECT PLANNING AND MANAGEMENT (Project Planning / Project Formulation / Project Implementation / Preparation of Project Proposal) Compiled by S.Rengasamy, Madurai Institute of Social Sciences One Of the most important administrative developments in the developed as well as in developing countries has been the initiation and growth of a large number of new programs projects in every field like Since the 1950s the development agenda has been agriculture, irrigation, industry, community characterized by projects and programs aimed at improving the quality of life of beneficiary communities, development and social welfare etc.. The principle be it in physical or qualitative terms. Despite significant aims and objectives of all these programs have been inputs of human and financial resources, many fell short to bring about overall changes in the existing socio- of expectations. Projects failed to meet the priority economic structure in the country providing thereby needs of communities; stated outputs were not achieved dignified way of life to a citizen as a unit and socio- or, if achieved, not sustained; target groups did not benefit in the manner intended; project costs escalated economic up liftment of the society. So most of the administrators are directly concerned with the program / project administration than other activities. The capability of administrative system to formulate and implement, relevant and in able programs effectively constitutes a crucial element in...
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...|PROJECT ASSESSMENT FORM | |[pic] |Faculty of Engineering |Department of | | |Course: ND Industrial Engineering |Industrial and Systems | | |Subject: Industrial Leadership 3 |Engineering | | |Subject Code: INL300S |2015 | | |Individual (or Pair) Project | | |Student 1 | |Student Number | | |Student 2 | |Student Number: | | |Project Title: ...
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...Tasmanian Link Bridge [pic] table of contents Background 3 Objectives 3 Target Market 4 Target Outcome 4 Location 4 Measure Of Success 5 Outputs 5 Quality Project Management 6 Governance 6 Reporting Requirements 6 Resources 7 Stakeholders/Customers & Communication 7 Assumption & Constraints 8 Major Risk & Minimization Strategies 8 Risk Management 9 Issue Management 9 Related Projects 10 Guidelines/Standards 11 Quality Control 11 Recommendation 12 Appendix 13 BACKGROUND When Australia in 1901 became a federation one of the main reasons was to create an integrated national economy[1]. One way of ensuring economic fairness between states is to create infrastructure, which allows equal trading, and access. Physical linkage between all states increases the sense of community within the country. Tasmania has a lot to offer, but is disadvantaged by the lack of communication alternatives. For everyday people to reach the island one has to take either an airplane or a ferry, which means one is always dependent on the time table of these vessels. For logistics companies there is no other alternative than using air or sea transport. King...
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...Social Responsibility Practice in Australia 24 April, 2016 prepared by Executive Summary This report provides an analysis and importance of CSR reporting in mining industry, how well companies disclose social and environmental issue according to GRI guidelines. This article’s main focus is to describe trends of CSR reporting in mining companies in Australia. This article provides detailed overview of companies reporting format and structure, CSR disclosing motivation, how well company account for job losses and impact of reduction of oil price on companies. The purpose of this report is to describe CSR practice of mining companies in Australia and highlights the importance of sustainability reports regarding social and environmental perspective. This report is based on two major mining companies namely BHP Billiton and Rio Tin. The information used for writing this article is gathered from different researcher, annual reports, newspapers, and online articles, GRI guideline. Only Secondary data used to write report and study based on ASX registered companies companies in Australia are more aware of GRI reporting standards now and also know that how crucial it is to report on the sustainability issues from social and environmental perspective to have long term business and secure future. . Contents Executive Summary i Contents ii Introduction 3 Question a 3 Question b 5 ...
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