Protecting the environment for future generations is crucial. Although businesses are under strong pressure to support sustainability, many leaders find it challenging to meet the environmental needs of the present without negatively impacting their economic goals. This paper describes some methods that businesses have adopted to effectively manage environmental issues and offer an opportunity for competitive advantage. In particular, three case studies show ways that the companies have embraced and integrated sustainability into their strategic planning process, which helped them achieve growth and success in the context of social and environmental concerns. The paper shows how these businesses have chosen to embrace sustainability to minimize the negative impact in our environment, society, and economy. The case studies can help managers define and prioritize their sustainability goals, achieve social and economic value, and transform these environmental investments into sources of competitive advantage. This paper can be beneficial to other businesses who desire to move beyond compliance of the law and become proactive in helping our environment for future generations.

Thesis (D. Tech.) -- Central University of Technology, Free State, 2008 / The purpose of this study was to evaluate brewing and consumption practices and to screen for micro-organisms and mycotoxins associated with traditional beer produced and consumed in the marginal urban settlements of the city of Kimberley in the Northern Cape Province of South Africa. The survey study revealed that traditional beer is no longer being brewed for traditional purposes only, as was the case in the past, but rather for commercial gain. Both brewers and consumers, however, appeared to be largely unaware of disease-causing micro-organisms present on the hands or bodies of handlers that can be transferred to the beverage during the handling process, and were seemingly not conversant with regard to the effects of hazardous ingredients sometimes incorporated during the brewing process. Unemployment and a lack of education emerged as pivotal factors related to the production of traditional beer and the ignorance of the associated safety thereof. The survey further indicated that although facilities such as the availability of potable water (taps in yards) and flushing toilets were sometimes in place, other facilities such as basins with hot running water were often not available. In commercially produced and homebrewed traditional beer the mean counts for total coliforms and Staphylococcus spp. were circa 105 cfu.ml-1 whereas the TVC (Total Viable Counts) and total fungi counts were 106 and 107 cfu.ml-1 respectively. The total coliforms and Staphylococcus spp. counts for homebrewed traditional beer were approximately one log-phase higher than the commercial version. The counts in the homebrewed beer probably originated from contamination during handling, while in the commercial product contamination originated either in the raw ingredients or during postprocessing and consumption. Apart from staphylococci, considerable numbers of total coliforms indicating faecal contamination were noted. A rapid, easy, reliable and accurate technique that could be used to quantify the level of mycotoxins (deoxynivalenol and citrinin) in the beer was developed through validation of the ELISA Ridascreen methodology. Using this method, the deoxynivalenol (DON) level in the beer samples was found to exceed the recommended levels suggested by the European Union, while citrinin levels in the samples varied between 35.6 ppb and 942.2 ppb. In the case of citrinin there were statistically significant differences between spring, summer and winter samples, confirming the seasonal impact on fungal growth and consequent mycotoxin production. An R2-value of 0.409 was noted between DON and citrinin, indicating a weak positive association. Finally, an awareness programme in the format of a poster with accompanying subscripts was developed to address issues of safety and hygiene of traditional beer in the study area. The poster utilises animatedstyle colour images of selected practices that need to be addressed, accompanied by slogans summarising the particular image in English, Afrikaans and Setswana. It is envisaged that, as part of a comprehensive awareness programme, the poster will contribute greatly to the quality, safety and promotion of traditional beer in the area.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

The aim of the thesis is to determine the objectified value of the company Měšťanský pivovar v Poličce, a.s. The work is divided into theoretical and practical parts. The relevant theoretical aspects of the business valuation are described in the theoretical part, with the focus on the introduction of categories of values, the valuation process, setting the discount rate and the basic forms of DCF models. The financial and strategic analysis, value drivers and the financial plan is composed in the practical part of the thesis. The company is valued using the method DCF Equity to 1.1.2010.

Made available in DSpace on 2017-05-12T14:47:00Z (GMT). No. of bitstreams: 1 Fabiola G_ Nesello Vieira.pdf: 1352690 bytes, checksum: dde9077ce35994c9a408a58112929a03 (MD5) Previous issue date: 2014-06-10 / The abundant lignocellulosic biomass in agro-industrial waste can be reused as an inexpensive substrate for inducing the production of enzymes such as &#946;-xylosidases. The purpose of this study was to analyze the production of &#946;-xylosidase from Aspergillus fumigatus (PC-7S-2 M), isolated from the Atlantic Forest of the Dog Head State Park (Paraná, Brazil) and later identified by morphological and molecular (ITS) methods. The mesophilic fungus was grown at 28 °C in liquid culture media containing Czapeck and 1% of different agroindustrial residues (w/v): passion fruit peel, Ponkan peel, barley brewing residue, soy flakes and ripe banana peel. Inoculants of 105 conidia ml-1 were incubated for 7 days, filtered and assayed for &#946;-xylosidase intracellular activity obtaining a maximum value of 15 U ml-1 of the enzyme in the presence of barley brewing residue after 4 days of cultivation. Then, it was used a Central Composite Rotational Design (CCRD) to optimize the production of &#946;-xylosidase, using barley brewing residue as carbon source at a significance level of p<0.10 which generated a predicted model of 245.04 U ml-1. Model validation provided an average optimized result equal to 229.06 U ml-1 for the enzyme. Thus, the production of &#946;-xylosidase increased in 1,500% over the initially obtained for A. fumigatus in the presence of the barley brewing residue, therefore, achieving 93.47% of the predicted model. This finding emphasizes the availability of A. fumigatus &#946;-xylosidase production with possible applications in several biotechnological process. / A biomassa lignocelulósica abundante nos resíduos agroindustriais, pode ser reutilizada como substrato barato para induzir a produção de enzimas, como &#946;-Xilosidases. O objetivo deste trabalho foi analisar a produção de &#946;-Xilosidase de Aspergillus fumigatus (PC-7S-2 M), isolado da Mata Atlântica do Parque Estadual Cabeça do Cachorro (Paraná, Brasil) e posteriormente identificado por métodos morfológicos e moleculares (ITS). O fungo mesofílico foi cultivado à temperatura de 28 °C em meios líquidos de cultura Czapeck, contendo 1% de diferentes resíduos agroindustriais (w/v): casca de maracujá, casca de pokan, bagaço de cevada, flocos de soja e casca de banana madura. Inóculos de 105 conídios mL-1 foram incubados durante 7 dias, filtrados e submetidos a dosagem de &#946;-Xilosidase intracelular, obtendo-se um valor máximo de 15 U ml-1 para a enzima na presença de bagaço de cevada com 4 dias de cultivo. Assim, utilizou-se um delineamento composto central rotacional (DCCR) para otimizar a produção de &#61538;-Xilosidase, usando o bagaço de cevada como fonte de carbono em um nível de significância p < 0,10, o qual gerou um modelo predito de 245,04 U ml-1. A validação do modelo forneceu um resultado otimizado médio igual a 229,06 U ml-1 para a enzima. Assim, a produção de &#946;-Xilosidase aumentou em 1.500% em relação à obtida inicialmente para o fungo A. fumigatus na presença de bagaço de cevada como fonte de carbono (15 U ml-1), permitindo, deste modo, alcançar 93,47 % do modelo predito. Este achado ressalta a viabilidade de produção de &#946;-Xilosidase de A. fumigatus com possíveis aplicações em vários processos biotecnológicos.

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One of the purposes of the Namibian curriculum is to ensure cultural inclusivity. That is, it recognises the inclusion of traditional cultural practices and experiences in science lessons where appropriate. Based on my experiences both as a learner and a science teacher, I have noted there is a rapid decline and loss of values in most of our cultural practices and heritages. This triggered my interests to do a study on an Oshiwambo traditional beverage known as Ombike. This study is therefore aimed at enhancing conceptual development, meaning making and understanding of concepts in fermentation and distillation. This study was conducted with my grade 9 learners at a school where I was teaching in Omusati region of Namibia. A community member who served as an expert was also a participant. She was involved more in discussions, interviews and most importantly in showing and demonstrating to the learners how Ombike is made practically. Essentially, the goal of this study was to investigate how the indigenous practice associated with the making of Ombike can be used to support meaning making of fermentation and distillation processes. This research is located within an interpretive paradigm where a qualitative case study was adopted. I consider this methodological framework appropriate in this study because it allowed me to use the following data gathering methods: brainstorming and discussion, observation, semi-structured and focus group interviews, and practical activities worksheet. Multiple methods were used for the purpose of triangulation and validation. An inductive analysis was used to discover data patterns and themes from the data. Moreover, ethical considerations were also taken seriously and all the participants gave informed consent. The findings of the study revealed that brainstorming and discussions were an appropriate strategy in eliciting learners’ prior everyday knowledge and experiences on, in particular, the making of Ombike. Furthermore, learner engagement and conceptual development were enhanced. This suggests that contextualisation of knowledge can enhance meaningful learning if it is properly planned. It was also found that practical activities in conjunction with mind maps helped learners to make meanings of scientific concepts. Based on my research findings, I therefore recommend the following three aspects: the consideration of learners` prior knowledge and experiences; contextualising knowledge through use of indigenous knowledge; and the learners’ active involvement in practical activities with an emphasis on key scientific concepts to be developed. That is, there is a need to teach for conceptual understanding.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

In the 19th and 20th centuries, the Czech lands were among the largest hop-growing regions in the world. Hop products became, in the interwar period, one of the crucial agricultural export goods of the Czechoslovak economy. This study aims to draw attention to the process of emergence of cartels in this particular branch of agricultural production. It traces the attempts to organize the industry by means of cartels from their very beginning in the late 19th century until the dissolution of Czechoslovakia in 1938. As a point of departure, it takes the assumption shared by many theoreticians of industrial organization who argue that the given structure of the industry to some extent pre-determines the ways how the cartels emerge and the particular forms they assume. These institutions, however, might in turn reshape the structure of the industry. The analysis indicates that the cartels in the hop industry were essentially 'children of opportunity' and their emergence was rarely correlated with an economic crisis. Even though the industry gave rise also to international collusive structures, the cartels in the hop industry were essentially unstable and weak and in most cases, the attempts to create them failed. Present study challenges the belief, widely held in the scholarship on cartels in the Czech lands,...

The thesis aims to determine the value of equity of the company Únětický pivovar, a. s. as of January 1st, 2014. It does not have a theoretical and practical part as usual. It is a complex unit, in which the concepts and methods are explained straight away. The paper is divided into five main parts. Introduction of company profile is followed by strategic analysis, which deals with analysis of the external potential of beer market and internal potential of the company. The next part, financial analysis, gives a picture of financial results, health and stability of the company and other comparable breweries. The output of the chapter Value drivers is the financial plan, which is crucial for company valuation using the method of discounted cash flow (DCF). The final chapter contains an application of Monte Carlo simulations, which enriches the conclusions by offering probability distribution of the value of the company.