...United Kingdom The impact on employment in EU-25 of the opening of electricity and gas markets, and of key EU directives in the field of energy Case study country report - UNITED KINGDOM and Centrica C3126 / March 2007 ECOTEC Research & Consulting Pat Irving and Anne-Mari Nevala Priestley House 12-26 Albert Street Birmingham B4 7UD United Kingdom T +44 (0)121 616 3600 F +44 (0)121 616 3699 www.ecotec.com This report is available in English only. It was financed and prepared for the use of the European Commission, Directorate-General for Employment, Social Affairs and Equal Opportunities. Its content reflects the opinions of its authors only and does not necessarily represent the official position of the European Commission. Contents 1.0 2.0 2.1 2.1.1 2.1.2 2.1.3 2.1.4 2.2 2.2.1 2.2.2 2.2.3 2.2.4 2.2.5 2.2.6 2.2.7 2.2.8 PAGE INTRODUCTION ...................................................................................... 3 KEY ENERGY MARKET FACTS............................................................. 4 Status and impact of gas market liberalisation .......................................................4 Market structure ...........................................................................................................5 Gas supply and demand ..............................................................................................6 Gas prices .........................................................................................
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...Letter of Transmittal June 01, 2012 Md. Khaled Afzal Associate Professor Department of Management Studies University of Chittagong Subject: Submission of Term-paper Report Dear Sir, I have the integrity to report you that i received an opportunity to prepare a Term-paper Report under your supervision as required for the completion of our B.B.A program. It is my great pleasure to submit Term-paper report on “SUSTAINABILITY ISSUEs OF SOCIAL BUSINESS” on the light of the overall picture of Social business in Bangladesh. I have devoted all my courage to prepare a Term-paper Report on “SUSTAINABILITY ISSUEs OF SOCIAL BUSINESS” worthy submission before you, I think. I have concentrated my best effort to achieve the objectives of the report and hope that my endeavor will serve the purpose. I request you to excuse me for any mistake that may occur in the report despite of my best effort. I would really appreciate it you enlighten me with your thoughts and views regarding the report. Your kind acknowledgement will spawn my effort and facilitate me to complete my BBA program. Thank you again for your support and patience. Yours Sincerely, (Md. Sazedul Karim) ID: 08302073 Session: 2007-08 BBA, 4th year Department of Management Studies University of Chittagong Acknowledgement First of all I would like to grateful to the Almighty Allah, the merciful and the benevolent...
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...Iowa State University Digital Repository @ Iowa State University Graduate Theses and Dissertations Graduate College 2012 Three essays on biofuel, environmental economics, and international trade Jingbo Cui Iowa State University Follow this and additional works at: http://lib.dr.iastate.edu/etd Part of the Agricultural and Resource Economics Commons, Agricultural Economics Commons, Economics Commons, and the Natural Resource Economics Commons Recommended Citation Cui, Jingbo, "Three essays on biofuel, environmental economics, and international trade" (2012). Graduate Theses and Dissertations. Paper 12304. This Dissertation is brought to you for free and open access by the Graduate College at Digital Repository @ Iowa State University. It has been accepted for inclusion in Graduate Theses and Dissertations by an authorized administrator of Digital Repository @ Iowa State University. For more information, please contact hinefuku@iastate.edu. Three essays on biofuel, environmental economics, and international trade by Jingbo Cui A dissertation submitted to the graduate faculty in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY Major: Economics Program of Study Committee: Harvey Lapan, Co-major Professor GianCarlo Moschini, Co-major Professor Sebastien Pouliot John Schroeter Rajesh Singh Iowa State University Ames, Iowa 2012 Copyright c Jingbo Cui, 2012. All rights reserved. ii DEDICATION ...
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...High risk, low return Introduction C oal COAL INDIA LTD’s shareholder value is threatened by poor corporate governance, faulty reserve estimations, regulatory risk and macro-economic issues. India Limited is the world’s largest coal miner, with a production of 435 million metric tons (MT) in 2011 -201 2. There is significant pressure on CIL to deliver annual production growth rates in excess of 7%. The company has a 201 7 production target of 61 5 MT.[1 ] Coal India’s track record raises questions over its ability to deliver this rate of growth. In addition, serious governance issues are likely to impact CIL’s financial performance. These pose a financial and reputational risk to CIL, its shareholders and lenders, while macroeconomic issues in the Indian energy economy pose a long term threat to Coal India. • CIL’s attempts to access new mining areas are facing widespread opposition from local communities and environmental groups. With its reliance on open-pit mining, access to new mines are essential for CIL to achieve production targets. • CIL has grown reliant on shallow, open pit mining for 90% of its production, and has lost in-house expertise on deep mining techniques. • CIL has a record of poor corporate governance, manifested in rampant corruption, poor worker safety and repeated legal violations. This has, in the last year alone, led to penalties and closure notices for over 50 mines, threatening both its financial performance and reputation. • CIL’s financial...
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...2012 Abridged Harvard Referencing Guide (author-date) Edition 2012 CQUniversity Australia Rockhampton Queensland COMMONWEALTH OF AUSTRALIA Copyright Regulations 1969 WARNING This material has been reproduced and communicated to you by or on behalf of Central Queensland University pursuant to Part VB of the Copyright Act 1968 (the Act). The material in this communication may be subject to copyright under the Act. Any further reproduction or communication of this material by you may be the subject of copyright protection under the Act. Do not remove this notice. CQU CRICOS Codes: 00219C – Qld; 01315F - NSW; 01624D – Vic DEVELOPED BY Academic Learning Services Faculty of Arts, Business, Informatics & Education Rockhampton Queensland Australia This abridged guide explains the Harvard style of author-date referencing system. The information it contains is based on: Commonwealth of Australia 2002, Style manual for authors, editors and printers, 6th edn, rev. by Snooks & Co., John Wiley & Sons Australia, Brisbane. Copyright: Commonwealth of Australia, style reproduced with permission. It is referred to hereafter as ‘the manual’. This guide has been written primarily for the use of students undertaking the preparatory program entitled Skills for Tertiary Education Preparatory Studies (STEPS) at CQUniversity. At an undergraduate level, this document should be used for guidance only. Undergraduates should also consult their Study Guides and lecturers to find out which referencing...
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...HANS MÜLLER-STEINHAGEN FREng AND FRANZ TRIEB INSTITUTE OF TECHNICAL THERMODYNAMICS, GERMAN AEROSPACE CENTRE (DLR), STUTTGART, GERMANY ENERGY Quarterly of the Royal Academy of Engineering Ingenia 18, February/March 2004 Concentrating solar power A review of the technology Is solar power the answer to the ever-growing problems of global warming and depleting fossil fuel supplies? In the first of two articles Hans Müller-Steinhagen and Franz Trieb explain the principles and development of concentrated solar-thermal power and outline its considerable potential for alleviating the constant pressure on our existing resources. Three main technologies have been identified during the past decades for generating electricity in the 10 kW to several 1000 MW range: ● he limited supply of fossil hydrocarbon resources and the negative impact of CO2 emissions on the global environment dictate the increasing usage of renewable energy sources. Concentrated solar power (CSP) is the most likely candidate for providing the majority of this renewable energy, because it is amongst the most cost-effective renewable electricity technologies and because its supply is not restricted if the energy generated is transported from the world's solar belt to the population centres. T dish/engine technology, which can directly generate electricity in isolated locations parabolic and Fresnel trough technology, which produces high pressure superheated steam solar tower technology, which produces...
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...UNITED NATIONS ENVIRONMENT PROGRAMME UNITED NATIONS ENVIRONMENT PROGRAMME DECOUPLING NATURAL RESOURCE USE AND ENVIRONMENTAL IMPACTS FROM ECONOMIC GROWTH Acknowledgements Editor: International Resource Panel Working Group on Decoupling Lead authors: Marina Fischer-Kowalski, Institute of Social Ecology Vienna, Alpen-Adria University, Austria, with the support of the Lebensministerium, Austria and Mark Swilling, Sustainability Institute, School of Public Leadership, University of Stellenbosch, South Africa Contributing authors: Ernst Ulrich von Weizsäcker (Chairperson of the Decoupling Working Group), Yong Ren, Yuichi Moriguchi, Wendy Crane, Fridolin Krausmann, Nina Eisenmenger, Stefan Giljum, Peter Hennicke, Rene Kemp, Paty Romero Lankao, Anna Bella Siriban Manalang, Sebastian Sewerin Jeff McNeely provided editorial support for the full report and summary brochure. The report went through several rounds of peer-review coordinated in an efficient and constructive way by Jeff McNeely together with the International Resource Panel Secretariat. Valuable comments were received from several anonymous reviewers in this process. The preparation of this report also benefited from discussions with many colleagues at various meetings. Special thanks go to Ernst Ulrich von Weizsäcker and Ashok Khosla as Co-Chairs of the International Resource Panel, the members of the International Resource Panel and its Steering Committee for their dedication and commitment. Janet...
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...Accounting, Auditing & Accountability Journal Corporate social reporting and reputation risk management Jan Bebbington Carlos Larrinaga Jose M. Moneva Article information: Downloaded by University of Strathclyde At 07:57 17 October 2014 (PT) To cite this document: Jan Bebbington Carlos Larrinaga Jose M. Moneva, (2008),"Corporate social reporting and reputation risk management", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 337 - 361 Permanent link to this document: http://dx.doi.org/10.1108/09513570810863932 Downloaded on: 17 October 2014, At: 07:57 (PT) References: this document contains references to 70 other documents. To copy this document: permissions@emeraldinsight.com The fulltext of this document has been downloaded 10839 times since 2008* Users who downloaded this article also downloaded: Jeffrey Unerman, (2008),"Strategic reputation risk management and corporate social responsibility reporting", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 362-364 Carol A. Adams, (2008),"A commentary on: corporate social responsibility reporting and reputation risk management", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 365-370 Pekka Aula, (2010),"Social media, reputation risk and ambient publicity management", Strategy & Leadership, Vol. 38 Iss 6 pp. 43-49 Access to this document was granted through an Emerald subscription provided by 117974 [] For Authors If you would like to...
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...Grid Energy Storage U.S. Department of Energy December 2013 Acknowledgements We would like to acknowledge the members of the core team dedicated to developing this report on grid energy storage: Imre Gyuk (OE), Mark Johnson (ARPA-E), John Vetrano (Office of Science), Kevin Lynn (EERE), William Parks (OE), Rachna Handa (OE), Landis Kannberg (PNNL), Sean Hearne & Karen Waldrip (SNL), Ralph Braccio (Booz Allen Hamilton). Table of Contents Acknowledgements ...................................................................................................................................... 1 . Executive Summary ....................................................................................................................................... 4 1.0 Introduction .......................................................................................................................................... 7 2.0 State of Energy Storage in US and Abroad .......................................................................................... 11 3.0 Grid Scale Energy Storage Applications .............................................................................................. 20 4.0 Summary of Key Barriers ..................................................................................................................... 30 5.0 Energy Storage Strategic Goals ...............................................
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...5 3.6 4. 4.1 4.2 4.3 4.4 4.5 4.6 5. 5.1 5.2 5.3 5.4 5.5 5.6 6. 6.1 6.2 6.3 6.4 6.5 6.6 7. 7.1 7.2 7.3 7.4 7.5 8. 8.1 Introduction Environmental Policy and the Economy Environmental Policies and Productivity Description and background Policy instruments Review of evidence from the wider literature Evidence from examples and case studies Scale of economic benefits to date and assessment of the further potential Beneficiaries and timescale Environmental Policies and Innovation Description and background Policy instruments Review of evidence Examples and case studies Scale of economic benefits Beneficiaries and timescale Environmental Policies and Employment Description and background Policy instruments Review of evidence from the wider literature Evidence from examples and case studies Scale of economic benefits to date and assessment of the further potential Beneficiaries and timescale Environmental Policies and the Balance of Trade Description and background Policy instruments Review of evidence from the wider literature Evidence from examples and case studies Scale of economic benefits to date and assessment of...
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...Sustainable Energy Development With Focus on India A. N. Sarkar Senior Professor (International Business), Asia-Pacific Institute of Management, New Delhi, India Abstract Global climate change is inextricably linked with the enhanced build-up of greenhouse gases. Emissions- trading in the form of carbon credits or CERs is opening up a new vista of trade opportunities with prospect for gradual reduction of emissions particularly by the developed nations under Annexure-I categories. Various national and international programmes undertaken by the government and voluntarily by the non-government agencies have positively impacted on progressive reduction of emissions in many parts of the world. The paper highlights the emerging issues linked to the modalities of emission-trading, together with scope for developing sound accounting procedures for trading carbon credits. Paper discusses the opportunities for developing a sound marketing system of carbon credits with built-in efficiency in transactions, accountability and transparency in reporting systems with focus on India. Paper also GMJ,VOL 4,ISSUE 1 & 2, JANUARY - DECEMBER 2010 underlines the need to comply with the Global Accounting Standards, Tax Planning, access to Multi-commodity Exchange Market, certification, verification and enforcement procedures for proper execution of emission-trading initiatives aimed at achieving carbon neutrality. The aspects of Carbon management with focus on carbon neutrality, sustainable energy development...
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...An Abridged Guide to the Harvard Referencing Style Academic Learning Centre Academic Communication The Abridged Guide to the Harvard Referencing Style (author-date) is based on Commonwealth of Australia 2002, Style manual: for authors, editors and printers, 6th edn, John Wiley & Sons Australia, Milton, Qld. This document can be found on CQUniversity’s referencing Web site at http://www.cqu.edu.au/referencing (click on Harvard). Other information about academic writing is available via the Academic Learning Centre’s Moodle site. Maintained by Academic Learning Services Unit Edition T1 2014 Published by CQUniversity Australia COMMONWEALTH OF AUSTRALIA WARNING This Material has been reproduced and communicated to you by or on behalf of CQUniversity pursuant to Part VB of the Copyright Act 1968 (the Act). The material in this communication may be subject to copyright under the Act. Any further reproduction or communication of this material by you may be the subject of copyright protection under the Act. Do not remove this notice. CQUniversity CRICOS Codes: 00219C – Qld; 01315F – NSW; 01624D – Vic Table of Contents Why reference/cite? .....................................................................................................1 How to reference ..........................................................................................................1 In-text references.....................................................................................
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...Process Owner: Chief Financial Services Officer Authorisation: Christine Salter Page 1 of 17 FINANCIAL SERVICES BUSINESS PLAN 2007 - 10 Contents 1. Overview of Service 1.1 1.2 1.3 Service Aims Services Provided Resources Summary 2. Contribution to Corporate Plan and Service Context 3. Performance Report 3.1 3.2 3.3 Performance Indicators Customer Focussed Services Achievements Against Corporate and Service Objectives 4. Future Service 4.1 4.2 Programmes, Projects & Improvement Actions Developing Internal and External Communication 5. Aligning Resources 5.1 5.2 5.3 5.4 5.5 Finance & Assets Efficiency People IT Delivered Systems Knowledge 6. Action Plan 6.1 6.2 6.3 Risk Assessment Sustainability & Equality Appraisal Business Continuity Appendices A. B. C. D. E. F. Issue 1 Business Objectives Matrix 2007/10 Business Objectives Update 2006/07 Workforce Planning Template 2007/08 Budget Analysis (i) Sustainability & (ii) Equality Appraisal Matrix Business Continuity Template March 2007 Process Owner: Chief Financial Services Officer Authorisation: Christine Salter Page 2 of 17 CARDIFF COUNCIL FINANCIAL SERVICES BUSINESS PLAN 2007/8 – 2009/10 1. INTRODUCTION Purpose The purpose of this Business Plan is to describe in outline the key functions of the financial and related services we provide to Cardiff Council and certain other organisations. It also details how service...
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...An Abridged Guide to the Harvard Referencing Style Academic Learning Centre Academic Communication The Abridged Guide to the Harvard Referencing Style (author-date) is based on Commonwealth of Australia 2002, Style manual: for authors, editors and printers, 6th edn, John Wiley & Sons Australia, Milton, Qld. This document can be found on CQUniversity’s referencing Web site at http://www.cqu.edu.au/referencing (click on Harvard). Other information about academic writing is available via the Academic Learning Centre’s Moodle site. Maintained by Academic Learning Services Unit Edition T1 2014 Published by CQUniversity Australia COMMONWEALTH OF AUSTRALIA WARNING This Material has been reproduced and communicated to you by or on behalf of CQUniversity pursuant to Part VB of the Copyright Act 1968 (the Act). The material in this communication may be subject to copyright under the Act. Any further reproduction or communication of this material by you may be the subject of copyright protection under the Act. Do not remove this notice. CQUniversity CRICOS Codes: 00219C – Qld; 01315F – NSW; 01624D – Vic Table of Contents Why reference/cite? .....................................................................................................1 How to reference ..........................................................................................................1 In-text references..................................................................
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...AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. 24, No. 1 May 2005 pp. 21ñ35 Recent Changes in the Association between Bankruptcies and Prior Audit Opinions Marshall A. Geiger, K. Raghunandan, and Dasaratha V. Rama SUMMARY: The intense legislative and media scrutiny after a series of high-profile corporate failures, coupled with the paradigm shift in the regulation of the auditing profession brought forth by the Sarbanes-Oxley Act, suggests that auditorsí decisions would be more conservative in the period after December 2001. Based on analyses of 226 financially stressed companies that entered bankruptcy during the period from 2000 to 2003, we find that auditors are more likely to issue going-concern modified audit opinions in the period after December 2001. Since the post-December 2001 period coincides with recovery from a recession in the U.S., we also examine prior audit opinions for 93 companies entering bankruptcy in 1991 and 1992. We find that auditors were also more likely to issue prior going-concern modified audit opinions in 2002ñ03 than in the earlier recession recovery period. Following the technique used in Francis and Krishnan (2002), we document that the increase in going-concern modification rates for bankrupt companies after December 2001 is due to changes in auditor reporting decisions and not solely due to differences in client characteristics between the time periods studied. Keywords: bankruptcy; going-concern reports. Data Availability: Contact the authors...
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