Waste Minimization Techniques Mike Lancaster Green Chemistry Network Waste Treatment Cost of Waste PREVENT TREAT & DISPOSE DISPOSE Cost of Waste Legislation 1900 2000 1 Waste Minimization Techniques • • • • Prevention is better than cure Get it right at the R&D stage Chemists do not have all the answers! The answer lies within a multi-disciplinary team – – – – – chemists chemical engineers production business health‚ safety‚ environment specialists
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Managerial Accounting Overview BA 115 Management Accounting Measures‚ analyzes‚ and reports financial and non financial information non-financial that helps managers make decisions to fulfill the goals of an organization organization. Activity IFRS/IAS-based Financial Reports Generally‚ cannot be used for the day-to-day d t d goals of the managers. Financial vs Managerial Acctg MANAGERIAL Primary users Focus and emphasis Rules of measurement and reporting Level of detail Managers
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Safeguard of auditor independence (i)Established An Audit Committee We support the given measure as Sarbanes-Oxley Act of 2002‚ Section 204 requires auditors reports to audit committee (www.sarbanes-oxley.com).First‚ such committee is independent non-executive directors provide auditors an independent point of reference than executive directors of the company. Second‚ it enhancing the independence of auditors by provides a direct channel of communication between top management and the auditors. As such
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STUDENT NO: …………………………... SEMINAR TUTOR …………………………... Introduction Accounting is concerned with providing both financial and non-financial information that will help decision makers to make good decisions. An understanding of accounting therefore requires an understanding of the decision making process and an awareness of the users of accounting information. The major purposes of accounting are to formulate overall strategies and long-run plans. Resource allocation decisions such
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Help with accessing readings in ProQuest To access the readings‚ please click: Strategic management accounting readings (member login required) If you are experiencing issues please keep in mind the following Please note: Do not use your CPA Australia login and password on any other site apart from sites containing the CPA Australia website address (cpaaustralia.com.au). Internet security · Check your Internet security settings · Latest editions of internet security software should not
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The purpose of this report is to discuss principles of and similarities and differences between financial and management accounting and to highlight how management accounting could be used to improve TVD’s performance. In particular‚ one of the management accounting techniques‚ benchmarking‚ is used as an example of how MA can help a business to run successfully. Today‚ accounting is an important aspect of business. The primary idea is to present financial and non-financial information so that
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Upper management may ask an accountant to overlook certain financial figures from a balance sheet that may portray the business in a bad light to the public and investors. Omission may not seem like a significant breach of accounting ethics to an accountant because it does not encompass direct operation of numbers or records. This is specifically why an accountant must remain ethically cautious to circumvent falling into such a trap. Accountants need to be educated on what forms of financial statements
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The American Accounting Association Defined auditing as; “A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events ‚ to ascertain the degree of correspondence between those assertions and established criteria ‚ and communicating the results to interested users”. An unbiased examination and evaluation of the financial statements of an organization. It can be done internally (by employees of the organization) or externally (by an
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Security TWW Germany TFIS France TFHK and Keystone – China ADT Thailand – CCTV TFS Malaysia TFIS UK – Egypt THS Saudi Arabia THC China THC Polska Cause of the AAER In early 2006‚ a Commission filing over disclosures‚ accounting fraud and a FCPA injunctive action against Tyco was settled and led to the agreement of an overview of Tyco’s global organization. The investigation of the matter then led to the findings of the misconducts that Tyco is getting Charged for in this
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1.3.2 INTERNATIONAL AGREEMENTS / WASTE LEGISLATION These acts and principles below highlight issues that were identified within the solid waste management section in the Lesotho lowland districts and it can be concluded that there is very limited legal and institutional framework concerning solid waste‚ nearly no solid waste management system involving coordinated recycling and insufficient collection system which is limited ‚ random and open dump sites are used for disposal‚ limited awareness
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