Search Results - Environmental operation

Environmental policies and industrial competitiveness.

Regulating corporate crime : comparative appraisal of the legal framework on environmental crimes by mining companies in Tanzania and Germany by Massawe, Hanifa Twaha

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Cases in operations management : building customer value through world-class operations / by Klassen, Robert D

Table of Contents: “…Operations Strategy Butler Metal Products: Focusing the Factory Mitel Semiconductor Electrosteel Castings Limited Blinds To Go: Invading the Sunshine State ASIMCO International Casting Company (A) The Atlanta Symphony Orchestra Navistar: Environmental Management (A) Indian Oil Corporation Limited. - The Mathura Refinery About the Editors…”
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Fundamentals of air pollution / by Vallero, Daniel A.

Table of Contents: “…Chapter 5 Life Cycle Assessment of Air Pollutants5.1 SYSTEMS CONTEXT FOR AIR POLLUTION; 5.2 ENERGY; 5.3 ENERGY LIFE CYCLES; 5.4 ENVIRONMENTAL JUSTICE DURING EXTRACTION; 5.5 FUEL CYCLE IMPACTS; 5.6 REFINING STRESSORS; 5.7 OPERATION STAGE; 5.8 DOWNSTREAM IMPACTS; 5 ; References; PART II THE RISKS OF AIR POLLUTION; Chapter 6 Inherent Properties of Air Pollutants; 6.1 INHERENCY; 6.2 VAPOR PRESSURE; 6.3 SOLUBILITY; 6.4 PERSISTENCE; 6.5 PHYSICAL PHASE; 6 ; References; Chapter 7 Air Pollutant Hazards; 7.1 HAZARDS; 7.2 DOSE-RESPONSE; 7.3 AIR POLLUTION HAZARDS; 7.4 AIR TOXICS. 7.5 CRITERIA POLLUTANTSQUESTIONS; References; Chapter 8 Air Pollutant Exposures; 8.1 EXPOSURE; 8.2 EXPOSURE CALCULATIONS; 8.3 CHEMICAL INTAKE AND EXPOSURE; 8.4 EXPOSURE DATA; 8 ; References; Chapter 9 Respiratory Effects of Air Pollutants; 9.1 RESPIRATION IN HUMANS; 9.2 LUNG KINETICS; 9.3 AIR POLLUTANT PROPERTIES IMPORTANT TO RESPIRATION; 9.4 RESPIRATORY SYSTEM TRANSPORT AND FLUID DYNAMICS; 9.5 RESPIRATORY HEALTH EFFECTS; 9 ; References; Chapter 10 Cardiovascular Effects of Air Pollutants; 10.1 HUMAN CARDIOVASCULAR SYSTEM; 10.2 CARDIOVASCULAR DISEASE AND AIR POLLUTION ASSOCIATIONS. 10.3 CARDIOVASCULAR EFFECTS10 ; References; Chapter 11 Cancer and Air Pollutants; 11.1 LINKING AIR POLLUTION TO CANCER; 11.2 ESTIMATING RISK FROM AIRBORNE CARCINOGENS; 11.3 NATIONAL AIR TOXICS ASSESSMENT; 11.4 CANCER DOSE-RESPONSE; 11.5 AIRBORNE CARCINOGENS; 11.6 INDIRECT RELATIONSHIPS; 11 ; References; Chapter 12 Reproductive and Hormonal Effects of Air Pollutants; 12.1 REPRODUCTIVE AND DEVELOPMENTAL EFFECTS; 12.2 ENDOCRINE DISRUPTION; QUESTIONS; References; Chapter 13 Neurological Effects of Air Pollutants; 13.1 NEUROTOXICITY; 13.2 NEUROTOXIC METALS; 13.3 NEUROTOXIC ORGANIC COMPOUNDS…”

Audit assurance and related services / by National Board of Accountants and Auditors (NBAA)

Table of Contents: “…Table of Contents Section Title Page Foreword v Preface xiv Acknowledgement xviii Chapter 1 The Auditing Profession 1 1.1 Introduction 2 1.2 Classification of audits 3 1.3 The auditing profession 4 1.4 Assurance services 4 1.5 Related services 6 1.6 Change of engagement from assurance to related service 7 1.7 Other Professional services provided by audit firms 8 1.8 Summary of services 11 1.9 Legislations regulating the conduct of auditing in Tanzania 12 1.10 Professional qualifications and ethical standards 19 1.11 Professional Ethics 22 1.12 Code of Professional Ethics for Professional accountants 24 1.13 Ethical standards when providing Tax Practice 27 1.14 Chapter summary 29 1.15 Exercises and problems 29 Chapter 2 International Developments in Auditing 31 2.1 Brief history of auditing profession in Tanzania 32 2.2 Role of NBAA in the development of the profession 33 2.3 International developments in Auditing 33 2.4 IAASB Standards and their areas of application 34 2.5 Overview of the International Standards on Auditing 34 2.6 Auditors' duty of care and professional liability 44 2.7 Case studies to illustrate third party liability 47 2.8 Auditors Liability under the Acts 51 2.9 Avoiding or minimizing potential claim/litigation against an auditor 55 2.10 Audit practices in selected countries 57 2.11 Recent developments in auditing 57 2.12 Chapter summary 60 2.13 Exercises and problems 61 Chapter 3 Auditing in ICT Environment 64 3.1 Introduction 65 3.2 Nature and types of computerized accounting systems 65 3.3 Internal controls in ICT environments 65 3.4 Information technology and the audit challenges 67 3.5 Use of ICT in auditing 67 3.6 Computer Assisted Audit Techniques (CAATs) - IAPS 1009 70 3.7 Special features of a small computer system 71 3.8 Software Bureaus houses 72 3.9 Example: CAAP for Tax assessment 73 3.10 Audit evidence in a computerized system 74 3.11 E-commerce, e-procurement, e-tax 76 3.12 Auditing E-commerce activities 79 3.13 Chapter summary 81 3.14 Exercises, problems, and case studies 82 Chapter 4 Audit of Specialized Entities 87 4.1 Introduction 88 4.2 Audit of Group and Joint venture accounts 88 4.3 Audit of banks, insurance companies, and Social Security Funds 91 4.4 Audit of Stock Markets 94 4.5 Corporate Governance Rules and Regulations at DSE 101 4.6 Audit of Hotels and Tourist organizations 104 4.7 Audit of mining companies 104 4.8 Audit of Publishing Houses 106 4.9 Audit of Shipping companies 107 4.10 Audit of Small businesses 108 4.11 Chapter summary 109 4.12 Exercises, problems, and case study 110 Chapter 5 Audit of Not-for-Profit Organizations 116 5.1 Introduction 117 5.2 Audit of Charities 117 5.3 Audit of Civil Society Organizations 128 5.4 Audit of Clubs and Associations 128 5.5 Audit of NGOs (e.g., REPOA, Haki-Elimu) 129 5.6 Audit of Academic and Research organizations 131 5.7 Chapter summary 132 5.8 Exercises and problems 133 Chapter 6 Management Audit 135 6.1 Introduction 136 6.2 Comparison with other (compliance or statutory) audits 136 6.3 Management audit as a consultancy 138 6.4 Objectives and scope of management auditing 139 6.5 Audit and advisory services 140 6.6 Appraisal of Client's Operational Plans and Objectives 141 6.7 Appraisal of Client's Organizational Structure and skills 141 6.8 Evaluation and Assessment of Client's Performance 143 6.9 Appraisal of Client's Control of Operations 146 6.10 Operational Audit 146 6.11 Steps in Operational auditing 147 6.12 Corporate Management Audit 149 6.13 Steps in a Corporate Management Audit assignment 156 6.14 Client Service Reports 158 6.15 Qualities of management auditors 160 6.16 Limitations of management audits 162 6.17 Chapter summary 162 6.18 Exercises and problems 163 Chapter 7 Business Investigations 166 7.1 Meaning of the term "Investigation" 167 7.2 Audit as compared to Investigation 167 7.3 Classes of Investigation 169 7.4 Investigation for Proposed Purchaser, Partner or Promoter 170 7.5 Investigation for Company Reports in a Prospectus 176 7.6 Investigation for Take-over or Merger 178 7.7 Investigation on behalf of a Creditor or bank credit 179 7.8 Investigation for valuation of Shares in a Company 180 7.9 The Corporate Business Plan 181 7.10 Exercises and Questions 184 Chapter 8 Public Sector Audits 186 8.1 Introduction 187 8.2 The ISSAI Framework 187 8.3 The Fundamental auditing principles 188 8.4 Basic Postulates (principles) 189 8.5 The General Standards 191 8.6 Field Standards 195 8.7 Reporting Standards 198 8.8 Financial or regularity audits 199 8.9 Financial audit reports 199 8.10 Procurement audit 202 8.11 Performance audit 206 8.12 Comparison: Management audit vs Performance audit 206 8.13 Examination of Clients' Performance 207 8.14 Performance budgeting and measurement 210 8.15 Performance audit reports 213 8.16 Comparison: Public vs Commercial sector audits 213 8.17 Objectives of government auditing 214 8.18 Tanzania public sector entities and legislations 215 8.19 The Public Audit Act 2008 215 8.20 The Controller function 215 8.21 The audit function 216 8.22 Reporting obligations in Public sector audits 217 8.23 Dissemination of public audit reports 223 8.24 Chapter summary 224 8.25 Exercises and problems 225 Chapter 9 Corporate Governance Audits 226 9.1 Introduction 227 9.2 Audit regulation 227 9.3 Corporate governance 228 9.4 Good corporate governance 229 9.5 Corporate governance framework 230 9.6 Audits and the role of the governance auditor 233 9.7 The need for a corporate governance auditor 234 9.8 Role of stakeholders in corporate governance 236 9.9 Role of Board of Directors, MAB, and LGA Council 237 9.10 Communicating with those charged with governance 238 9.11 Role of External Auditor (CPA-PP) in governance audit 239 9.11.1 Relationships with accounting officer, MAB, Council, Board 240 9.11.2 Relationships of CPA-PP with the Audit Committee 241 9.11.3 Relationships between Regulators and the CPA-PP 241 9.12 Laws, codes, and statues relevant to corporate governance 242 9.13 Effect of laws and codes to governance audits 248 9.14 Actions to be taken by (private) companies 250 9.15 Audit matters of governance interest 251 9.16 Transparency, Integrity and Accountability examinations 252 9.17 Corporate Social Responsibility and Rating System 257 9.18 International aspects of governance audits 257 9.19 Rotation of Governance auditors 260 9.20 Chapter summary 261 9.21 Exercises, problems and cases 262 Chapter 10 Environmental Audits 267 10.1 Meaning of Environmental Audits 268 10.2 Scope of Environmental audit 268 10.3 Benefits of environmental audit 269 10.4 Relevance to Financial audit 270 10.5 Components/Projects of an Environmental audit Program 272 10.6 Environmental auditors and the use of experts 272 10.7 Professional standards in Environmental audits 274 10.8 Substantive procedures in Environmental auditing 277 10.9 Environmental Audit Report 278 10.10 Management representations on Environmental audits 279 10.11 Long-term Projects of Environmental audit 279 10.12 Relations between Performance and Environmental audits 280 10.13 Limitations of Environmental audit 281 10.14 Social Auditing 281 10.15 Components of Social audit process 282 10.16 Usefulness of Social audits 282 10.17 Purpose of Social audit in a public entity 283 10.18 Operational audits 286 10.19 Operational audit in the public sector 287 10.20 Steps in Operational auditing 288 10.21 Limitations of Operational audits 290 10.22 Environmental (Internal and External) Risk Audit 290 10.23 Chapter summary 293 10.24 Exercises and problems 294 Chapter 11 Assurance Engagements & Prospective Information 297 11.1 Introduction 298 11.2 Assurance engagements 298 11.3 International Framework for assurance engagements 299 11.4 ISA 120: Framework of International Standards on Auditing 301 11.5 Auditing and Assurance services 302 11.6 Management assertions and levels of assurance 303 11.7 Related services and Limited (Moderate) assurances 305 11.8 Planning an assurance engagement 306 11.9 Risk assessments and internal controls 307 11.10 Execution of assurance engagement 309 11.11 Audit documentation 311 11.12 Form and content of assurance reports 312 11.13 Quality control and Quality Review 312 11.14 Procedures for a review engagement 313 11.15 Final Review of Financial Statements 315 11.16 Structure and components of Independent Audit Reports 317 11.17 Accountability and Transparency: Client Service Reports 320 11.18 Modifications in Audit Reports 321 11.19 Small entities 323 11.20 Client Service Reports 324 11.21 Relations: Audit Reports and Client Service Reports 325 11.22 Tanzania public sector perspective 326 11.23 Reporting obligations by the auditor 331 11.24 Chapter summary 332 11.25 Exercises, problems, and case studies 333 Chapter 12 Follow-up and Oversight on Audit Reports 336 12.1 Discharge of the audit 337 12.2 Disposal of audit reports in private sector audits 339 12.3 Disposal of audit reports in public sector audits 339 12.4 Role of the Auditor General 340 12.5 Reporting obligations by the Auditor General 341 12.6 Role of Parliamentary Committees on Public accounts 342 12.7 Scope of Parliamentary Committees' examination 343 12.8 Independent report of the Committee to Parliament 346 12.9 Follow-up of Committee's recommendations 350 12.10 Supremacy of the Parliament 350 12.11 Supremacy over public finances and stewardship 352 12.12 Chapter summary 354 12.13 Exercises, problems, and case study 354 Chapter 13 Fraud and Corruption Audits 356 13.1 Introduction 357 13.2 Fraud and its ramifications 357 13.3 Types of fraud 358 13.4 Some reasons for the growth of fraud 361 13.5 Common theft scams 361 13.6 Management (or Corporate) Fraud 362 13.7 Symptoms (indicators) of management fraud 365 13.8 Controlling management frauds 366 13.9 Employee (or Transaction) Fraud 367 13.10 Accounting fraud 367 13.11 Procurement fraud 370 13.12 Actions to prevent procurement fraud 372 13.13 Corporate crimes 373 13.14 Crimes for and against the entity 374 13.15 Duty to detect Fraud, Theft and Embezzlement 375 13.16 Techniques of detection 378 13.17 Understanding the symptoms of fraud 378 13.18 Being alert to symptoms of fraud 379 13.19 Investigating and Reporting on Fraud 380 13.20 Internal Control for Fraud Detection 380 13.21 Fraud mitigation 381 13.22 Fraud deterrence 381 13.23 Prevention of fraud 385 13.24 Computerized fraud 387 13.25 Fraud 387 13.26 E-fraud and E-corruption 387 13.27 Corruption 392 13.28 Dealing with Corruption 393 13.29 Forensic Auditing by a CPA-PP 395 13.30 Types of Fraud investigation assignments 396 13.31 Application of Forensic auditing 397 13.32 Execution of an Investigation 399 13.33 Reporting on Forensic investigations 402 13.34 Technical recommendations on controlling fraud 404 13.35 Challenges and issues for consideration 409 13.36 Public interest and/or Conflict of interest 411 13.37 Corporate integrity 412 13.38 Promoting public and personal integrity 413 13.39 Auditor's relationships with watchdog institutions 414 13.40 Chapter summary 414 13.41 Exercises, problems and case studies 415 Chapter 14 Money Laundering Audit 419 14.1 Meaning of Money Laundering 420 14.2 Developments on Money Laundering 420 14.3 The process of Money Laundering 421 14.4 Fighting Money Laundering 423 14.5 The Anti-Money Laundering Act No. 12 of 2006 423 14.6 Asset theft, Money Laundering, and audit process 424 14.7 Money Laundering audit 424 14.8 Chapter summary 434 14.9 Exercises and case studies 434 Chapter 15 Contemporary Issues and the Future 438 15.1 Introduction 439 15.2 The IAASB 439 15.3 Professional pronouncements and exposure drafts 439 15.4 Current issues and pronouncements in auditing 441 15.5 The future of the Audit Profession 441 15.6 Auditing technology 442 15.7 Implications of Electronic Evidence 442 15.8 Standards for Interactions with Technology 443 15.9 Information Credibility (Assurance) Services 443 15.10 The Expectations Gap 444 15.11 Chapter summary 449 15.12 Problems 449 List of Abbreviations and audit terms used 452 Bibliography 457…”

Ergonomics for beginners : a quick reference guide / by Dul, Jan

Table of Contents: “…Posture and movement -- Information and operation -- Environmental factors -- Work organization jobs and tasks -- The ergonomic approach -- Sources of additional information.…”
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Regulating energy and natural resources

Table of Contents: “…Lucas and Veronica Potes Alternatives to conventional regulation in United States environmental law / George (Rock) Pring and Rick A. Feger The use of environmental audits and self-regulation schemes for environmental protection in Mexico / José Juan González Márquez The voluntary initiative of the Japan Business Federation (Nippon Keidanren) in the measures to cope with global warming / Kazuhiro Nakatani Regulation around the world / Donald N. …”

Event management in sport, recreation and tourism : theoretical and practical dimensions /

Table of Contents: “…The Development Phase of the Event Planning Model, 4. The Event Operational Planning Phase of the Event Planning Model, 5. …”

International maritime security law / by Kraska, James

Table of Contents: “…Introduction to maritime security law American maritime security policy and strategy European maritime strategy and policy Peacetime zones and control measures Marine environmental protection and control measures U.S. safety and security zones and airspace control measures Sea power, grand strategy, and freedom of the seas Freedom of navigation in the law of the sea Excessive maritime claims : territorial seas, straits, and archipelagos Security claims in the Exclusive Economic Zone Flashpoint : South China Sea Securing the marine transportation system Port and port facility security Ship and ship operator security Global authorities to counter drug trafficking Regional authorities to counter drug trafficking U.S. maritime counterdrug law U.S. international maritime counterdrug policy Migrant smuggling at sea Maritime piracy and armed robbery at sea Maritime terrorism and weapons of mass destruction at sea Commentary for the Convention on the Suppression of Unlawful Acts against the Safety of Maritime Navigation Irregular naval warfare and blockade Security Council maritime enforcement…”

Entrepreneurship, innovation and sustainable growth : theory, policy and practice /

Managerial accounting : creating value in a dynamic business environment / by Hilton, Ronald W.

Table of Contents: “…Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business EnvironmentChapter 2 Basic Cost Management Concepts and Accounting for Mass Customization OperationsChapter 3 Product Costing and Cost Accumulation in a Batch Production EnvironmentChapter 3 Appendix Activity-Based Costing: An IntroductionChapter 4 Process Costing and Hybrid Product-Costing SystemsChapter 5 Activity-Based Costing and ManagementChapter 5 Appendix Just-in-Time Inventory and Production ManagementChapter 6 Activity Analysis, Cost Behavior, and Cost EstimationChapter 6 Appendix Least-Squares Regression Using Microsoft ExcelChapter 7 Cost-Volume-Profit AnalysisChapter 7 Appendix Effect of Income TaxesChapter 8 Absorption and Variable CostingChapter 9 Profit Planning and Activity-Based BudgetingChapter 10 Standard Costing, Operational Performance Measures and the Balanced ScorecardChapter 10 Appendix Use of Standard Costs for Product CostingChapter 11 Flexible Budgeting and the Management of Overhead and Support Activity CostsChapter 11 Appendix A Standard Costs and Product CostingChapter 11 Appendix B Sales VariancesChapter 12 Responsibility Accounting, Quality Control and Environmental Cost ManagementChapter 13 Investment Centers and Transfer PricingChapter 14 Decision Making: Relevant Costs and BenefitsChapter 14 Appendix Linear ProgrammingChapter 15 Target Costing and Cost Analysis for Pricing DecisionsChapter 16 Capital Expenditure DecisionsChapter 16 Appendix A Future Value and Present Value TablesChapter 16 Appendix B Impact of InflationChapter 17 Allocation of Support Activity Costs and Joint CostsChapter 17 Appendix Reciprocal-Services MethodAppendix I The Sarbanes-Oxley Act, Internal Controls, and Management AccountingAppendix II Compound Interest and the Concept of Present ValueAppendix III Inventory ManagementReferences for In their Own WordsGlossaryPhoto CreditsIndex of Companies and OrganizationsIndex of Subjects…”
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