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Public participation in the environmental impact assessment system of Hong KongChu, Hung, Viola., 朱紅. January 1998 (has links)
published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning
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Miljöredovisning : en begreppsapparat / Environmental auditing : a set of conceptionsPalm, Karin January 2000 (has links)
<p>Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. </p><p>Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. </p><p>Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter. Jag har i uppsatsen valt ett redovisningperspektiv. Genomförande: Jag har studerat litteratur om ämnet miljöredovisning. Jag har genomfört en enkätundersökning med miljö- och ekonomichefer på, främst, svenska börsbolag. Därutöver har jag genomfört en skrivbordsundersökning av företagens miljö- och årsredovisningar. </p><p>Resultat: Begreppen miljöutgift och miljökostnad samt miljöskuld är redovisningsmässiga och bör kopplas till resultaträkningen respektive balansräkningen. Begreppen miljöinvestering och miljöintäkt hör samman med investeringskalkyler och utgör istället planeringsmässiga begrepp.</p>
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Miljöredovisning : en begreppsapparat / Environmental auditing : a set of conceptionsPalm, Karin January 2000 (has links)
Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter. Jag har i uppsatsen valt ett redovisningperspektiv. Genomförande: Jag har studerat litteratur om ämnet miljöredovisning. Jag har genomfört en enkätundersökning med miljö- och ekonomichefer på, främst, svenska börsbolag. Därutöver har jag genomfört en skrivbordsundersökning av företagens miljö- och årsredovisningar. Resultat: Begreppen miljöutgift och miljökostnad samt miljöskuld är redovisningsmässiga och bör kopplas till resultaträkningen respektive balansräkningen. Begreppen miljöinvestering och miljöintäkt hör samman med investeringskalkyler och utgör istället planeringsmässiga begrepp.
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The Consequences of Increasing Ocean Acidification on Local and Global Fishing IndustriesStark, Alyson N. 01 January 2010 (has links)
As human activities continue to generate accelerating levels of carbon dioxide emissions, the world’s oceanic resources are threatened by variability in seawater chemistry, known as ocean acidification. Recent increases in atmospheric carbon dioxide have resulted in decreased carbonate ion concentrations and ocean pH levels, leading to increasingly acidic waters. The exact consequences of these chemical changes on ecosystems and individual species are difficult to predict; however, research has shown that economically valuable calcifying species will experience reduced reproductive fitness and population declines. Ocean acidification, therefore, poses an immediate risk to both fish stocks and fishery industries. From a local perspective, individual regions will need to implement dynamic management strategies to prepare for anticipated economic consequences. In a global context, international cooperation is required for further research and collaborative efforts must be made to reduce future acidification.
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Assessment of environmental management accounting at Tshwane University of TechnologyAmbe, Queen Ntombikayise. January 2011 (has links)
M.Tech. Business Administration. Business School. / Despite the growing concern of environmental issues including climate change and green
house gas emissions as demonstrated in a number of global conventions such as the
recently concluded climate change conference in Copenhagen Denmark in December
2009, little attention has been paid to how the service sector impacts the environment and
how related environmental costs are accounted for. Conversely, there is a general lack of
consideration given to environmental impacts, environmental responsibility,
accountability, environmental costs and potential cost savings within university settings.
The overall objective of the study is to assess the application of environmental
management accounting (EMA) at Tshwane University of Technology (TUT). This was
achieved by investigating the environmental impacts associated with the operations of
TUT as a service organization and examine how the institution manages, account and
report environmental cost.
The study employed a case study and data was collected by means of exploratory and
explanatory research techniques using two data sets; documentary and in-depth individual
face-to-face interviews employing a semi-structured questionnaire with closed and open
ended questions to collect primary data. Fourteen interviews were conducted with
personnel of two main divisions involved with EMA related information Building and
Estate and Finance. Documentary and interview data was transcribed and reduced through
descriptive statistics and a process of selection, focusing, simplification, abstraction and
transformation of the data enabling categories, themes and patterns to be identified.
vi
The results indicate that; the implementation of EMA and general governance for
environmental responsibility and accountability is extremely weak. The potential use of
EMA is neglected and, as such, EMA implementation is not considered a priority. Three
barriers to the adoption of EMA within TUT were identified as: institutional pressures, a
low profile of accounting for the environment, and management’s attitudes. There is a need
to improve the quality of information by restructuring the classification in the income and
expenditure report and introducing further classifications. Such classifications should relate
to responsibility centres. There is further need to create incentives geared to promote
environmental awareness and behavior change and to monitor non-financial information on
resources used especially electricity, water, fuel and paper to facilitate the implementation
of EMA at TUT. A general ledger model and action plan for the implementation of EMA
at TUT utilizing the use of activity based costing has been suggested.
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Environmental reporting disclosure in South Africa, a comparative study of the expectations of key stakeholder groups.Mitchell, Clyde Geoffrey. January 2003 (has links)
Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely: • The companies responsible for preparation • Environmental professionals, who assist in the preparation of these reports or attest as to their validity, and • Environmental activists, pressure groups and non-governmental organisations (NGOs) that rely on such reporting to assess the impact of a company's activities. The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI). The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important. / Thesis (M.Env.Dev.)-University of Natal, Pietermaritzburg, 2003.
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Environmental reporting disclosure in South Africa, a comparative study of the expectations of key stakeholder groups.Mitchell, Clyde Geoffrey. January 2003 (has links)
Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to
prominence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of
such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely:
• The companies responsible for preparation
• Environmental professionals, who assist in the preparation of these reports or
attest as to their validity, and
• Environmental activists, pressure groups and non-governmental organisations
(NGOs) that rely on such reporting to assess the impact of a company's
activities.
The study would look at the perceived importance of environmental reports, the areas that are reported on, and the levels of disclosure. It would then contrast the expectations of the above three groups and compare these to the minimum reporting levels required by the only officially endorsed international reporting guideline in South Africa, the Global Reporting Initiative (GRI).
The second part of this dissertation (Part B), is presented in the form of a research paper, and is presented in the specific format required by the academic journal Corporate Social Responsibility and Environmental Management, a Wiley InterScience publication, to which it will be submitted for publication, (after final editing to reduce its overall length). This second part includes a brief review of key literature, the aims, objectives and hypothesis of the study. It then details the methodology and the findings, which are discussed in depth. These findings include significant differences that were found between the expectations of the three groups, and differences between these expectations and the reporting specifications of the GRI. The environmental activists and pressure groups were found to expect greater levels of disclosure than professional environmental consultants, who in turn expected higher levels of disclosure than companies and their representatives. There were also significant differences between the responses of the three groups with regards to the
importance of specific areas of environmental disclosure. The responses were more skewed towards considering most specific areas of disclosure as very important or extremely important, by the environmental activists and pressure groups. This was more so than for the environmental professionals or company respondents who also considered most of these areas as important or very important. / Thesis (M.Sc.)-University of Natal, Pietermaritzburg, 2003.
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The application of environmental management accounting amongst KwaZulu-Natal's top businesses.Keit, Timothy. 29 August 2013 (has links)
Sustainable development is often described in three dimensions, namely social,
environmental and economic. Environmental Management Accounting (EMA) is a
management accounting approach which brings the environmental impact of the process to
the attention of the stakeholders whilst also looking at the economic aspect so as to control
costs. While EMA’s application has been adopted widely in developed countries, does the
same apply in South Africa? Seeking to understand the level of current EMA being
conducted at the corporate level will assist government and corporations in South Africa to
understand the factors encouraging better accounting sustainability. The focus of this
study was confined to leaders of organisations operating in the KwaZulu-Natal (KZN)
province of South Africa. Quantitative research was conducted on 40 organisations that
operated in KZN. The organisations sampled ranged from small to large enterprises, and
operated in a number of different industries. The study centred on analysing the
organisation’s attitude towards environmental sustainability, the types of EMA reports
generated and reasons for or against using EMA. The research revealed that the attitude by
each organisation towards environmental sustainability was vital in encouraging
organisations to implement EMA as a method of controlling pollution. The majority of
organisations had applied some form of EMA in their KZN organisation. A major finding
was that for those who chose to apply EMA, their most important reason was to control
costs better. The second reason for applying EMA was legislation. Planned
implementation of EMA was analysed and a number of specific industries and sizes of
industries were highlighted for their implementation of EMA or lack thereof. This research
is useful to the reader as it has analysed the current application of EMA to encourage
sustainable development, identify the general obstacles encountered to application of
EMA and recommend strategies that can be employed to overcome them. These
recommendations include government involvement through education programmes to
improve the understanding and attitude towards EMA. Secondly, government should pass
legislation making environmental reporting a compulsory disclosure for all organisations.
Organisations themselves should use advanced computerised recording systems to develop
their application of EMA. Larger businesses should encourage and assist smaller
organisations in their supply chains to become more active in their own environmental
protection. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2011.
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The role of environmental audit in environmental management /Tong, Wing-yin, Viola. January 1994 (has links)
Thesis (M. Sc.)--University of Hong Kong, 1994. / Includes bibliographical references (leaves 45-47).
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Environment friendly building in Hong Kong /Sum, King-shan, Daniel. January 1995 (has links)
Thesis (M. Sc.)--University of Hong Kong, 1995.
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