...Policy review Abstract: To come out with an interim report to examine and review the MacVille policy and procedure documents to determine the shortfalls between required sustainable practices and documented approaches to the same. In addition, to review current usage of resources to gain understanding of potential for recommending change to organisational practices.Moreover, to develop an implementation plan for the new and revised policy documents. 1. Interim report 2.1 identify and describe required sustainability initiatives for MacVille •MacVille need to make it eco-efficiency by using less energy, material and water, more recycling. •By re-programming of all the air-conditioning services and switching off the lights at night MacVille can reduce the environmental licence fees, as well as by encouraging staff use of dual-flush capability of toilets. •Better sorting the recyclable paper from general rubbish helps MacVille cut down cost on waste management. 2.2 research and describe best practice models relevant to the business sector, especially as it relates to this case study •train the new staff to use the coffee making machine to help save electricity and water. •set harsh penalties for incorrect disposal of waste •use electricity saving machine to lower the usage of energy •use environmental cups for coffee or encourage customers to bring their own cups •lights off when it is unnecessary 2.3 identify and describe shortfalls •the...
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...| UNIVERSITY OF SOUTH AUSTRALIA Assignment Cover Sheet – Internal | An Assignment cover sheet needs to be included with each assignment. Please complete all details clearly. If you are submitting the assignment on paper, please staple this sheet to the 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...
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...Faculty of Hospitality, Tourism Management & International Business Studies University of Aruba State of Sustainability in the Aruban Fine Dining industry Course: MBA 2015 Module 2: Sustainability & Innovation Instructor: Prof. Dr. Ryan R. Peterson, PhD, Msc., Bsc., CHE Team: 6 Cavril Rombley Ryan Falconi Executive summary This state of sustainability report of the Fine dining industry in Aruba describes the challenging landscape of the local and international fine dining industry. An Economic industry analysis using Porters five forces analysis on sustainability in the fine dining industry is provided and data analysis of the conducted surveys. For this report a combination of qualitative and quantitative research was used. The data collection was based on interviews held with managers and owners of the restaurants and analysis of the survey, literature review and desk research. March 4, 2015 2 Table of Contents Executive summary......................................................................................................................... 2 1. Introduction ............................................................................................................................. 4 2. The changing landscape and challenging market space of the international fine dining industry. ............................................................................................................................................
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...liability company 1.2 According to the Companies Act 2006, the _____________ are required to prepare a _____________ report. a. shareholders, business prospect b. auditors, business review c. stakeholders, business prospect d. directors, business review 1.3 In a partnership, the partners make decisions collectively and are accountable to one another. This is a form of ________________ accountability. a. hierarchical b. market c. legal d. participatory 1.4 The directors are responsible for filing the company’s accounts and reports with the International Accounting Standards Board (IASB). a. True b. False 1.5 ___________________ is a network-based organisation which develops the framework for voluntary sustainability reporting. a. Global Reporting Initiative b. Global Sustainability Reporting c. Global Environmental Reporting d. Global Voluntary Reporting Questions continued over… Page 1 of 5 1.6 Which of these are the qualitative characteristics of financial information? I. Comparability II. Consistency III. Accountability IV. Understandability a. b. c. d. I and II I and III I, II and IV all of the above 1.7 Functionalists believe that the accounting profession is here to make money. a. True b. False 1.8 The financial...
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...How Can Social Psychology Assist Towards Sustainability in the Hospitality Industry? Human society has developed into a stage where environmental issues have become an international concern. A focus and worry on climate change is completely essential. The U.N. Intergovernmental Panel on Climate Change warns that the planet is warming faster than previously predicted. Madeleen Helmer is Head of the Red Cross and Red Crescent climate change center in the Netherlands. She says problems caused by climate change will not go away and must be addressed (Schlein, 2009). We need to be cautious that it is not a rush to focus on climate change without considering the physical and psychological reasons that have caused it. Figuring out why the problem...
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...BHP Billiton Sustainability Report Case Executive summary This short paper discusses relevant stakeholders that the multinational conglomerate company BHP Billiton encloses in their 2013 Sustainability Report. The components that are briefly touched upon is related to the various stakeholder influences, report and not reported costs (referring to the triple bottom line), but the majority of the paper primarily focuses on the environmental and social factors that BHP Billiton discloses in relation to their sustainability program, because the indicators seem to have the biggest impact on the outward-looking legitimacy of the company. We found that NGOs, local communities and unions highly affect how BHP chooses to report their operations, as these organizations/interest groups have a very close relationship to the firm; both negatively and positively. Furthermore, the paper tries to account for costs not included in BHP’s sustainability report, and it appear that some of these are cost-reporting on corruption, specific environmental issues, anticompetitive behaviour, and transportation. The paper do recognize that BHP is in fact a very active proponent of sustainability reporting, but on the other hand do question to what extent the reporting actually reflect the company’s inner workings, as BHP has been publicly criticised for this before. Question A: Influence of all possible stakeholders of BHP Billiton in terms of environmental and social factors. BHP...
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...Role of HR in driving Corporate Sustainability measures Executive Summary After the Brundtland report in 1987, special emphasis has been given towards sustainable development and its interrelationship between firm productivity, societal equity and environment quality. Proactive organizations are accountable for facilitating, demonstrating and promoting corporate social responsibility. Companies have to rethink their strategy from being profit driven to corporate citizenship. There has been immense pressure from government, customer, employees and competitors to think towards environmental management. HR can play a critical role in this regard by acting as a medium to communicate and educate firms about the importance of CSR. At the same time HR can integrate business goals and CSR goals by implementing HR practices. Introduction Since rapid industrialisation, natural resources are getting depleted at a fast pace. There is a need to conserve and judiciously use natural resources so that there is no burden on our future generation. Corporate sustainability was once seen as a philanthropic activity but now it is getting its due importance in leading companies. Companies have gone to the extent of proactive environmental management which encourages corporations to prevent pollution at the source rather than at the end of pipeline (Annexure 01). Cutting edge firms are going beyond pollution prevention and exploring new opportunities for developing eco-friendly products, processes and...
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...| MARKET RESEARCH PROJECT | | | Contents LIST OF TABLES 2 INTRODUCTION 2 WHY MICROFINANCE? 3 MICRO FINANCE SERVICE PROVIDERS 4 THE EMERGENCE OF PRIVATE MICROFINANCE INDUSTRY 4 MICRO FINANCE IS ALL AROUND US 5 LITRETURE REVIEW 6 SUMMARY OF Y. H. MALEGAM COMMITTEE REPORT 2011 14 Why Malegam Committee Report was Set up? 15 Key recommendation 16 PROFIT AND NON PROFIT ORGANIZATION 21 Differences between for-profit MFI’s and non-profit MFI’s 23 For Profit MFI 23 Non Profit MFI 24 METHODOLOGY 25 CAPITAL STRUCTURE AND ASSET ALLOCATION 25 DEPTH AND BREADTH OF OUTREACH 27 EFFICIENCY 28 PRODUCTIVITY 29 QUALITY OF THE PORTFOLIO 31 ANALYSIS OF NUMBER OF ACTIVE BORROWERS 33 PROFITABILITY AND SUSTAINABILITY 35 CONCLUSION 36 REFERENCES 36 LIST OF TABLES Table 1 Table of Comparision 12 Table 2 Comparison of Debt Equity Ratio 25 Table 3 Debt Equity Ratio 26 Table 4 Comparison of Depth and Breadth of MFIs for the year 2012 with 2010 27 Table 5 Comparison of Depth and Breadth of MFIs for the year 2011 with 2010 27 Table 6 Operating Expense / Loan Portfolio 28 Table 7 Industry Standard for Operating Expense / Loan Portfolio 29 Table 8 Productivity of MFI’s for the year 2010 29 Table 9 Productivity of MFI’s for the year 2011 30 Table 10 Industry standards for year 2010 30 Table 11 Quality of portfolio for the year 2010 31 Table 12 Quality of Portfolio for year 2011 31 Table 13 Quality of Portfolio...
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...waste and their proper disposal. It is a pedagogical approach for students to learn effectively a subject. The evaluation result will be shown through a graphical simulation. Keywords—Game based learning, Solid Waste Management, Segregation, Processing sites. I. INTRODUCTION With increasing population the quantum of municipal waste has also increased many fold and there is an urgent need to implement appropriate waste management methods. Waste materials can be classified into hazardous and Non-hazardous. The government of India has undertaken some rules and policies to manage the waste disposal in all possible aspects like financial viability, community participation, collection and transportation to storage centers, check the availability and sustainability of land for processing and disposal. The solid waste management concept is closely related to the 3R approach of reduce, reuse and recycle which optimizes the management of municipal solid waste from all the waste generators like household, institutional and commercial establishments, parks, construction and demolition activities, safety and health facilities. The 3R concept helps in minimizing the amount of waste generated thereby minimizing the public health and environmental risk associated with it. There should be proper guidelines for segregation, collection, transportation, treatment and disposal of waste. The elemental step is collection of waste from city. The waste collection service which is mainly divided...
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...manufacturers can use retailers to provide assistance with transport, storage, advertising, and pre- payment of merchandise. The Retailer also serves the manufacturers by 1. Accomplishing the function of distributing the goods to the end users 2. Creating and Managing a channel of information from manufacturer to the consumer 3. Act as a final link in the distribution chain 4. Recommending products where brand loyalty is not strong or for unbranded products. The Role of the Retailer by Pride Scott Wright while the companies profiled in this journal are all on the manufacturing side, the vast majority of our readership will be retailers. Retailers have an indispensable role to play in terms of advancing the cause of sustainability. They function as both the industry’s interface with the community, and at least potentially, as the consumer conscience of the community. They are positioned to acquaint their customers with...
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...Management Information System for MFIs 1.0 Background A good Management Information System (MIS) is the heart of any organization and this is true for MFIs as well. For e.g. MFIs may have capable and motivated staff, but if they lack systematized information, they will be unable to perform up to their potential. A sound MIS is the key to achieve sustainability as it helps in providing the right type of information in achieving sustainability. It helps in reducing default, optimal rotation of portfolio, establishing sustainable interest rates, improving operational efficiency, generating reports at various levels for various stakeholders and review the progress. (Box 1). Common Shortcomings observed in the Information Management Practices: 1.) The basis formats are not comprehensive of them could be combined. 2) The flow and logistic aspects of transfer of information from Society to Federation to HQs and vice versa is not very efficient. 3) The reports produced by the MIS are not in line with the best practices information required. 4) There is no accurate aging analysis of all loans including the past due loans. At best, the aging analysis is approximate and there is no proper asset classification backed up by provisioning. 5) Clients are not classified as good, delinquent and defaulting borrowers based on (international best practices) criteria. 6) Credit history of the borrowers is not available. 7) Clear repayment schedules for borrowers at various levels do not exist...
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...State of Australian Cities Conference 2015 Sustainability at the Australian local government level: Is there room for Strategic Environmental Assessment (SEA)? Umberto Baresi1, Karen J. Vella2, and Neil G. Sipe1 School of Geography, Planning and Environmental Management, The University of Queensland 2 School of Civil Engineering and Built Environment, Queensland University of Technology 1 Abstract: Recent calls in Australia have addressed the need for better integration of planning processes. The consequent effort made by the government has been, and still is, reshaping the way urban and regional planning and sustainability are managed. Focusing on planning practices at the local and regional levels, we investigate how environmental sustainability is pursued from an institutional perspective. Specifically, we analyse the way that planning in Australian cities aims to achieve sustainable strategies and reflect on the relationship with ‘Strategic Environmental Assessment’. This paper has four goals. First, sustainable planning practices at the local and regional levels are analysed considering the legislative and organizational frameworks of each state. The goal is to identify, through an analysis of planning documents, how much discretion is given to local councils to address sustainable strategies. Second, we focus on two regions and four cities in Queensland, to outline strengths and weaknesses of current legislative and practical frameworks. We use analytical criteria from...
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...automobile manufacturer. The findings were based on mainly secondary data through research obtained from web-based sources such as online articles, analyst reports, financial reports, academic journals and academic databases. The report aims to present the detailed findings of Kia Motors and the fraud that occurred in 2002 through a Balanced Scorecard (“BSC”), Document Flowchart Diagram (“DFD”), as well as the facts and role of the accountant, Cecile Campbell in the fraud committed on Kia Motors in 2002. The report consists of mainly three components. Firstly, a BSC that was developed using Kia Motors’ mission, vision and strategies that were identified and inferred from online research and Kia Motors’ financial statements and sustainability reports. Key information that was included in the BSC were Kia Motors’ performance and risk-based goals, initiatives, measures and their performance target. Secondly, a DFD was created to reflect one of Kia Motors’ key operations. The diagram that was drawn up was based on Kia Motors’ expenditure cycle. It showcased a detailed description of the relevant source documents involved, as well as their flow throughout the business process. The report further highlighted the key internal control strengths, the risk of material misstatements they serve to prevent as well as how the internal controls can be tested. The other thing that the report highlights is the control deficiencies within the business process and recommendations on internal...
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...will compare and contrast organizational behavior experiences in the military from the perspectives given in motivation, communication, power base, and conclude with researching and applying practical application from findings to address organizational issues to include cultural integration techniques needed for recommendation’s and strategies to facilitate better organizational practices. Background Analysis This report will deliver its fair share of analysis with organizational problems that need to be addressed, this report seeks to apply the theories of OB and apply the principles to the military Addressing relevant issues with the design and implementation of military customs and traditions established working conditions of night check versus day, working at night or during normal working hours. People who put in more work hours versus people who work less hours and receive the same compensation. The issues of group dynamics between the aviation mechanic and the aviation technician such as exploring the foundations of group’s behavior, to include shop fighting/unequal treatment/ to policies and procedures! Gender issues, preferential treatment/roles and relationships and crying to the senior management to get what they want (unethical behavior). This example includes the Navy with discussing a squadron, which was facing operational problems, in not meeting the achievable goals they set out to do, because of long work days that brought them to exhaustion, because of lack...
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...Guidelines for Programme Design, Monitoring and Evaluation Table of contents KEY TERMS 1. BASIC PRINCIPLES 1.1. Development cooperation as part of foreign policy • • • • • 1.1.1 Increasing coordination and coherence 1.1.2 Strategic planning sets the framework 1.1.3 Cooperation has various forms 1.1.4 Policies require action 1.1.5 Finland as a partner 1.2. Towards a common language • • • 1.2.1 An integrated approach improves learning 1.2.2 Project cycle - the life of a development intervention 1.2.3 Level of participation varies 1. 3. Achieving sustainable development • • • • • • • • 1.3.1 Policies must match 1.3.2 Better value for money 1.3.3 Institutional capacity makes a difference 1.3.4 People-centered development emphasises socio-cultural aspects 1.3.5 Participation enhances ownership 1.3.6 Gender equality and participatory development 1.3.7 Environment - not only ecology 1.3.8 Technology must meet the needs 2. PROJECT DESIGN 2. Situation analysis - the cornerstone of project planning • • • • 2.1.1 Background studies and the analysis of stakeholders 2.1.2 Problem analysis - key to the project’s framework 2.1.3 Objectives reflect an ideal future 2.1.4 Strategic choices begin by fixing the project purpose 2.2. Planning with logic • • • • • • • • 2.2.1 Logical framework is a practical tool 2.2.2 Intervention logic states the strategy 2.2.3 Assumptions must hold 2.2.4 Indicators make the plan concrete 2.2.5 Approach describes how 2.2.6 Organisation determines roles...
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