cleanerproduction.net The use of Environmental Management Accounting (EMA) for identifying environmental costs Christine Jasch ∗ ¨ Institute for Environmental Management and Economics‚ IOW‚ Rechte Wienzeile 1915‚ A-1040 Vienna‚ Austria Received 28 August 2001; accepted 27 June 2002 Abstract The Expert Working Group on “Improving the Role of Government in the Promotion of Environmental Management Accounting (EMA)” was set up by the United Nations Division for Sustainable Development (UN
Premium Management accounting Cost Costs
Pharmacovigilance is the process of examining the safety of medicines and taking action to reduce risks to public health (4) . While it is the purpose of a medicinal product to reduce pain‚ relieve symptoms and prolong life‚ it is important to evaluate the risk of such products throughout its lifecycle to ensure it poses minimal risk and side effects to the patient. Given the scope of drugs available on the market today which can greatly impact a person e.g Anti Depressants‚ Chemotherapy‚ Antibiotics
Premium Health care Medicine Patient
enforces the Group’s policy on maritime activities‚ especially the vessel inspection and vetting on the vessels under SURIA. The company has two subsidiaries; the first one is Green Port Sdn. Bhd. which ran marine facilities and secondly is Sungai Emas Port Sdn. Bhd. which ran port facilities. In the case‚ Chief Financial Officer (CFO) of the company need to decide whether to pursue the old performance measurement or follows the order of the Chairman of SURIA group of companies. PROTAGONIST
Premium Generally Accepted Accounting Principles Subsidiary Free cash flow
acknowledgement of the paucity of clean resources. Demand for better business practice from shareholders‚ non-governmental organizations (NGOs)‚ and other public interest groups is shaping a body of practices referred to as ‘environmental management accounting’ (EMA)‚ which is of particular interest to not just large but small corporations also. Media and public opinion inXuence and inform government policy as well. Countries that are perceived as failing to take the threat of global warming and environmental pollution
Premium Sustainability Management accounting Environment
manage them and have no incentive to reduce them. Environmental Management Accounting-EMA EMA is an attempt to integrate best management accounting thinking and practice with best environmental management thinking and practice. EMA is the generation and analysis of both financial and non-financial information in order to support internal environmental management processes. Major areas for the application for EMA are: * In the assessment of annual environmental costs/expenditures * Product
Premium Management accounting Cost accounting
the dilemma that faced by Hafiz Hashim who is the CFO of MarineCorp Sdn Bhd (MarineCorp). This company was incorporated in 1992 and was a subsidiary of SURIA. MarineCorp has two wholly subsidiaries which are Green Port Sdn Bhd (GreenPort) and Sungai Emas Port Sdn Bhd. Its main operation was the maritime solutions providers for the SURIA group of companies like provide marine consulting services to SURIA and its related contractors that included those for newly vessels for upstream and downstream oil
Premium Weighted average cost of capital Generally Accepted Accounting Principles Profit
technique to identify environmental cost flows of a company. Environmental Management Accounting (EMA) also can defined as the identification‚ collection‚ estimation‚ analysis‚ internal reporting and use of material and energy flow information‚ environmental cost information and other cost information for both conventional and environmental decision-making within an organization (Tellus Institutes). EMA simply defines as management accounting with a focus on physical information on the flow of energy
Premium Management accounting Cost accounting
really chose a career in advertising is the people. During my time in the ad industry‚ I’ve met my share of leaders‚ motivators‚ and hard-workers. But this fall‚ Eric Mower & Associates solidified my love for this industry and the people in it. At EMA‚ the primary focus of the work is people. Campaigns are targeted at mothers and contractors‚ actual people‚ not just a ‘target consumer.’ But EMA’s slogan “Talk Human” doesn’t just apply to the work it produces. It also applies to the agency culture
Premium English-language films Management The Work
CHAPTER -1 INTRODUCTION 1.1 ABOUT THE COMPANY Cosmo Tradex Pvt. Ltd is an introductory broker of Kerford Fx of UK‚ in India. It was started in the year 2002 and is spread all over the states in India. It has opened 246 branches all over India with 500 agencies and more than 1000 franchises. Cosmo offers specialized trading and execution services to individuals and institutional clients. It works as a brokering and consulting house of Kerford Fx for Indian clients and helps in carrying out its
Premium Foreign exchange market United States dollar Euro
as well and worth as many as 7 points depending on where you exited. 2) This was a 2nd entry short following a two-legged pullback to the EMA. This is our favorite entry and it rarely fails to give us at least a scalper’s profit. In this case‚ it was a quick and easy scalp‚ but any runners were quickly stopped out. Two-legged pullbacks to the EMA are one of our favorite patterns and they make us more money than any other pattern we trade. Notice that there was an immediate reversal off
Premium Technical analysis Short