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Quality of Data in Scope 3 Sustainability Reporting for the Mining and Extractive IndustryBratan, Dastan, Jacob, Steve Anthony January 2024 (has links)
Climate change is the most pressing environmental challenge of our time, with global temperatures rising and extreme weather events becoming more frequent. The corporate sector, particularly large industrial entities, faces increasing scrutiny due to its significant contributions to global emissions. This thesis examines Scope 3 emissions reporting within the mining and extractive industries, focusing on data quality and comparing Nordic and international practices. Using a self-developed theoretical model of logic, concepts, metrics, and tools, this research investigates how these industries report their Scope 3 emissions and identifies gaps in current practices. The study utilizes an abductive approach, combining both inductive and deductive methods, supported by a mixed-method combined of empirical data from publicly available sustainability reports and an online questionnaire, targeting mining and extractive companies and sustainability managers. Key findings reveal considerable variability in how companies report Scope 3 emissions, with Nordic companies often lagging behind their international counterparts despite strong sustainability credentials. Data quality concerns, including issues of accuracy, completeness, and timeliness, undermine stakeholders' ability to make informed decisions. Additionally, the research highlights diverse tools and methodologies employed by companies, noting that the lack of clear guidelines often hinders their effectiveness. This thesis contributes to a deeper understanding of Scope 3 emissions management, emphasizing the need for standardized and effective reporting practices.
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Implementeringen av koldioxidsnåla och klimatpositiva benchmarks samt ESG-relaterad transparens i BMR : en kritisk granskning av kommissionens föreslagna ändringar av Benchmarkförordningen och dess förenlighet med de åsyftade ändamålen / The implementation of low carbon & positive carbon impact benchmarks and ESG transparency in the BMR : a critical review of the Commission's proposed changes to the Benchmark regulation and its comparability with the intended objectivesBotshinda, Amelia January 2020 (has links)
Vi lever i en tid präglad av drastiska klimatförändringar och ökade utsläpp av växthusgaser, där klimatångest har kommit att bli ett problem som tycks drabba såväl privatpersoner som företag. Allteftersom vår medvetenhet för samtidens klimathot ökar, har även hållbarhet fått en allt större betydelse för europeiska investerare. En tydlig konsekvens härav är den kraftiga ökningen av antalet hållbarhetsindex som identifierats på finansmarknaden. Hållbarhetsindex används ofta som komponent i passiva investeringsstrategier eller som verktyg för att mäta prestationen av olika värdepapper i en portfölj, och får på så vis funktionen av ett benchmark. Metoden för att utveckla såväl hållbara index som benchmarks kan emellertid variera, vilket ofta beror på att klimatrelaterad information kan vara extremt komplex att omvandla till finansiellt relaterbara värden. Svårigheterna härom har således minskat marknadens förtroende för sådana investeringsalternativ, trots den ökade benägenheten hos investerare att ta hänsyn till hållbarhet även i finansiella sammanhang. Bristande lagstiftning inom området föranledde Europeiska kommissionen att upprätta ett förslag om ändring av Benchmarkförordningen år 2018, som en del av sin handlingsplan för finansiering av hållbar tillväxt. Förordningen reglerar i dagsläget främst administratörer av benchmarks, vilka innehar det övergripande juridiska ansvaret för ett benchmark. Med förslaget införs nya kategorier för koldioxidsnåla och klimatpositiva benchmarks samt en reviderad transparensreglering som förpliktigar administratörer att offentliggöra hur de beaktar hållbarhet i sin metod och referensvärdesdeklaration. Även om förslaget välkomnats av flertalet aktörer, föreligger anledning att ifrågasätta huruvida marknaden kommer kunna förhålla sig till de ambitiösa ändringarna, samt om effekten av reglerna blir den som kommissionen eftersträvat. I uppsatsen identifieras och diskuteras de potentiella utmaningarna med förslagets ikraftträdande, vilka sedermera analyseras i förhållande till de åsyftade ändamålen med reglerna. Kritik riktas i uppsatsen främst mot förordningens bristande möjligheter att hålla andra aktörer ansvariga, eftersom uppfyllandet av de nya reglerna inte enbart är beroende av administratörernas eget agerande. Vidare konstateras att marknaden inledningsvis kommer att få stora svårigheter med insamling och verifiering av den klimatrelaterade information som är avgörande för användningen av miljövänliga benchmarks. Sett ur ett långsiktigt perspektiv tros emellertid ändringarna kunna skapa goda förutsättningar för en bättre inkludering av hållbarhet på finansmarknaden, utan kompromiss av ett konsument- eller investerarskydd.
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Regulation of the private security industrySiebrits, Louis Lourens 11 1900 (has links)
The regulation of the private security industry has been an issue of debate for a number of years in
South Africa, as well as in the rest of the world. The debate mainly centers around issues such as the
need for regulation in this Industry and the objectives of regulation. This thesis argues that regulation
is of utmost importance in this Industry and furthermore, that the objective ofregulation should be
to set standards in the Industry. If this is the case, the protection of the public interest will be a
natural result of regulating the standards.
In addition, this thesis argues for the inclusion of the private investigator into the scope of regulation
and suggests that this sector should ultimately be regulated through the means of separate legislation.
This thesis furthermore provides two models for the regulation of the private security industry in
South Africa. These models are described as the Semi-Integrated Wide Model (SIWM) and the Fully
Integrated Wide Model (FIWM). These two models provide Government with the option of
regulating the Industry without alienating the latter. Government will still have the ultimate
responsibility for regulation, but will allow the Industry to be central in setting standards and
requirements. In this way, the Industry will not regulate itself and Government will have the ultimate
responsibility of protecting the interests of the public and the State / Police Practice / D. litt. et. Phil. (Police Science)
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The impact of the South African nursing council regulation number 212 on the training of theatre nurses in the northern area of the Eastern Cape ProvinceGcawu, Nyameka Sybil 29 February 2004 (has links)
A quantitative, descriptive and contextual research study was conducted to establish the impact of the South African Nursing Council regulation number 212 on the training of theatre nurses in the Northern are of the Eastern Cape Province.
A survey was conducted, using a questionnaire as research instrument. Convenience sampling was used to select the required sample of registered theatre nurses employed in the area. The data analysis revealed that the way theatre nurses are utilized in the area does not yet show an impact in terms of the aim of this course namely to develop their knowledge, skills and attitudes in order to be effective practitioners. However, the respondents felt positive about the curriculum. / Health Studies / MA (Health Studies)
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Public health service delivery at the Sir Seewoosagur Ramgoolam National HospitalBabooa, Sanjiv Kumar 30 November 2004 (has links)
This dissertation analyses public health service delivery at the Sir Seewoosagur Ramgoolam National Hospital (S.S.R.N.H.) in Mauritius. Particular emphasis is laid on the historical development of public health service delivery at S.S.R.N.H. Public health service delivery has been approached from the view points of its nature and scope. The core components of the research survey have been on some major obstacles and flaws in effective public health service delivery at S.S.R.N.H. The measuring instrument used for the research survey was a self administered questionnaire. The main findings were discussed especially absenteeism, personnel turnover, stress, burnout, morale, sexual harassment, lethargy and disobedience, nepotism, shirking responsibility, alcohol and drug abuse, active political interference, bribery and corruption, dishonesty and retaliation and neglect of duty.
Attention was also devoted on the current national health policy for improving public health service delivery at S.S.R.N.H., inter-alia, the National Policy for Public Heath Act 17 of 2000 and the White Paper on Health Sector
Development and Reform of December 2003.
The public health environment is constantly altering. Therefore, it is essential to adjust to the changing health environment. This dissertation has addressed the future challenges in the micro health environment and macro health environment of S.S.R.N.H. Ultimately, a holistic instead of a parochial approach to addressing shortcomings identified in public health service delivery at S.S.R.N.H. has been advocated in this dissertation. / Public Administration / M.Admin. (Public Admin)
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An analysis of early childhood development programmes in South AfricaBridgemohan, Radhika Rani 11 1900 (has links)
This study constitutes an attempt to describe and analyse the quality of
selected early childhood development programmes in South Africa, and
provide criteria by which the quality of programmes could be assessed.
The need for, and importance of, providing quality early childhood
development programmes is highlighted. The influence of educational
pf:lilosophies on programmes is recognised, hence the total development
of the child and educational philosophies related thereto are discussed.
Factors and components within programmes that contribute to high
quality are explored. Moreover, criteria by means of which quality early
childhood development programmes may be assessed, are provided. In
this regard criteria for the formulation of aims, selection and the
organisation of content, assessment, role of the teacher and parent
involvement in programmes are suggested. It is against these criteria
that selected early childhood development programmes in South Africa
are described and analysed.
programmes conclude the study. / Curriculum and Instructional Studies / M. Ed. (Didactics)
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Church growth as part of a wholistic missiological approach?Schmidt, Jörg 06 1900 (has links)
Church growth missiology has been severely criticized by
ecumenical, but also by evangelical missiologists. This often led to its rejection as it was
considered incompatible with other missiological approaches. But church growth does deal
effectively with important issues as other missiologies do. In light of Martin Luther's
interpretation of the First Commandment a more general wholistic missiological approach is
requested, which considers the full spectrum of human needs, and under which church growth can
function with other missiologies together. The treatment of the task of missiology and the unity by
attitude of the missiologist contribute to the argument. Therefore four major criticisms
brought forth against church growth are dealt with in order to
evaluate and finally suggest a potential theological compatibility of this approach with other
missiologies. This is further
confirmed by a brief introduction to important elements of the
present status of church growth theory development / Christian Spirituality, Church History and Missiology / Th. M. (Missiology)
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The role of the enrolled nursing auxiliary in a selected health care administrationMabunda, Edith Tiyani 01 1900 (has links)
The purpose of this study was to determine the contribution of nursing auxiliaries towards
health care services against their scope of practice.
Nursing auxiliaries practising within the Elim, Letaba, Malamulele, Nkhensani, Shiluvana and
Tintswalo hospitals in the Gazankulu Health Administration, in the Northern Transvaal
Province, constituted the target population.
The findings revealed that nursing auxiliaries are not functioning strictly according to their
scope of practice.
They are an essential component of nursing services in Gazankulu by rendering a major
contribution towards health care services in fulfilling their scope of practice-role.
Apart from their prescribed practice-role, they are also engaged in activities that should be
performed by enrolled and professional nurses as well as doctors and general assistants.
There appears to be a need for education for all categories of nursing staff regarding the
scope of practice of nursing auxiliaries for improving the effective utilisation of this category
of nursing personnel / M.A. (Nursing Science) / Health Studies
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Systems engineering processes for a student-based design laboratoryGarner, Michael Dax 24 August 2010 (has links)
A student-based university environment for engineering design and development is much different from a product development environment within the aerospace industry. Therefore, a different approach to systems engineering should be considered. By its very nature, a university product development laboratory thrives on creativity and rejects bureaucracy. Experience shows that continuity and discipline within a project is crucial for success. The practice of systems engineering enables technical project discipline. Systems engineering is the art and science of developing an operable system that meets requirements within imposed constraints. The purpose of this thesis is to describe the systems engineering processes and techniques necessary for a student-based project, and explicitly show how to implement these processes. Although attempts have been made to utilize a few systems engineering techniques in past projects, many students did not properly and consistently apply those techniques to the technical design work. The goal of the thesis is to tailor the NASA systems engineering processes to a student-based design laboratory environment and to apply the methodologies to the mission design of Paradox. The Picosatellite for Autonomous Rendezvous and Docking on-Orbit eXperiment, or Paradox, is the second of four missions to demonstrate autonomous rendezvous and docking with a picosatellite-class satellite.
A strong technical contribution highlighted within the thesis involves developing an open architecture rendezvous targeting algorithm for the Paradox mission in the face of large mission architecture uncertainties. The robust targeting algorithm builds from previous work utilizing an optimizer based on the Clohessey-Wiltshire equations and an iterative Lambert targeter. The contribution extends the rendezvous transfer times by including a multi-revolution Lambert targeter. The rendezvous algorithm will perform successfully given any launch vehicle and target spacecraft vehicle supporting the notion of an open architecture to satisfy the mission. The development of the algorithm is embedded within the context of the systems engineering processes to clearly showcase the intimate connection between systems engineering processes and the technical engineering design of a mission. / text
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保險產業經營績效與生產力分析 / EFFICIENCY PERFORMANCE AND PRODUCTIVITY ANALYSIS IN THE INSURANCE INDUSTRY陳麗如 Unknown Date (has links)
To date there is little evidence on the effect of property-liability (P-L) insurer's business strategy and organizational structure change on their frontier efficiency performance and productivity change. This issue is important since traditional theory assumes firms that minimizes cost and maximizes profit with more efficient strategy will survive in the long run. The main goal of this dissertation is to examine the efficiency performance in the U.S. P-L insurance industry using frontier efficiency and productivity methods. This dissertation consists of three essays on the efficiency studies. The first essay uses the data envelopment analysis to examine the efficiency performance and economies of scope for nonspecialists and specialists in the U.S. P-L insurance industry. The empirical evidence suggests that nonspecialists (specialists) dominate specialists (nonspecialists) in producing nonspecialists (specialists) input–output vectors and provide evidence for the coexistence of economies of scope and diseconomies of scope in the U.S. P-L insurance industry. Our second essay uses the stochastic frontier analysis to examine whether nonspecialized strategy dominates specialized strategy in the U.S. P-L insurance industry. The empirical evidence supports that both the nonspecialized hypothesis and the specialized hypothesis hold for different types of P-L insurers. Our third essay investigates whether the conversion of U.S. P-L insurers improves their efficiency performance before and after conversion. The empirical evidences of the value-added approach and the financial intermediary approach indicate that converting insurers experience improvement in their efficiency relative to mutual counter samples after the conversion, supporting the efficiency hypothesis proposed by Mayers and Smith (1986). Overall, the evidence of this dissertation shows that P-L insurer's diversification strategy and organizational structure change has significant impact on their frontier efficiency performance and productivity change.
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