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Accounting for social and environmental sustainability : A multi-capital approach
Offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the corporate sustainability reporting directive and will follow on from sustainability reporting. the LIFTS model (limits and foundations towards sustainability accounting model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. it proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. it provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies.
Accounting for deferred income taxes
Incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.
Absolute Essentials of Business Ethics
Explores practical applications of how business ethics impacts working lives, allowing readers to reflect on their own moral compass through the use of ethical dilemmas. Highlighting the extensive breadth of issues related to business ethics, the authors introduce and analyze ethical and unethical behaviors of firms through numerous real -life examples including Patagonia, Costco, LVMH, Bill Gates, Muhummad Yunus, Enron, WorldCom, Samsung, Purdue Pharma, Vale Mining and the COVID-19 crisis.
A new deal for an effective European research policy : The design and impacts of the 7th Framework programme
It underlines an important truth: that science has always advanced most rapidly when it is a collective endeavour, with a strong circulation of knowledge.This book will show how the new Framework Programme was put together and explain why it took the shape it did. It will also set out its potential impacts and the conditions necessary for it to be a success.
Managing Weather and Climate Risks in Agriculture
In many parts of the world, weather and climate are one of the biggest production risks and uncertainty factors impacting on agricultural systems performance and management. Both structural and non-structural measures can be used to reduce the impacts of the variability (including extremes) of climate resources on crop production. While the structural measures include strategies such as irrigation, water harvesting, windbreaks etc., the non-structural measures include use of seasonal to interannual climate forecasts, improved application of medium-range weather forecasts and crop insurance. This book based on an International Workshop held in New Delhi, India should be of interest to all organizations and agencies interested in improved risk management in agriculture.
Managing Protected Areas in Central and Eastern Europe Under Climate Change
Addresses the need for sharing knowledge and experience in the field of biodiversity conservation and climate change. There is an urgent need to build capacity in protected areas to monitor, assess, manage and report the effects of climate change and their interaction with other pressures. The contributors identify barriers to the adaptation of conservation management, such as the mismatch between planning reality and the decision context at site level. Short and vivid descriptions of case studies, drawn from investigation areas all over Central and Eastern Europe, illustrate both the local impacts of climate change and their consequences for future management.
Managing Forest Ecosystems : The Challenge of Climate Change
With climate change now charging up the political agenda, there are three issues commonly making the headlines: carbon budgets, renewable energy, and the anticipated impacts of climate change. Equally important, though currently less well covered, is the issue how these effects might be mitigated. Given the significant role that forests play in the climate system – as sources, sinks, and through carbon trading – this book discusses the current scientific evidence on the relationships between climate, forest resources and forest management practices around the world. Drawing on expertise from forest scientists from several continents, the book presents both in depth analysis of the current knowledge, and a series of case studies which assess the biological and the economic impacts of climate change. It includes sections on forest responses to climate change, monitoring and modeling changes, economic and management implications, and carbon sequestration under specific management systems.
Management of Intentional and Accidental Water Pollution
The goals of the workshop included a discussion of the state of the science in identification of new research and approaches for water pollution events and communication of the management of water pollution and sustainability of water resources. Critical to management of accidental and intentional pollution events is the assessment of the risk, an understanding of the hazards and lessons learned from events which may lead to preventative management and control strategies. Public health protection will ultimately be improved by the ability to develop management frameworks which are flexible and adaptable to the specific region, country or watershed problems and concerns and allow for prioritization in the decision making. The integration of scientific information regarding the types of hazards the environmental fate of the chemical/biological, exposure pathways and human and ecosystem impacts may be implemented from both a qualitative or descriptive approach or using a more classical quantitative risk assessment paradigm. Thus the frameworks for assessing the risk and managing the risk may be seen as preventive, early warning and responsive.
Louisiana's response to extreme weather : A coastal state's adaptation challenges and successes
Takes an in-depth look at Louisiana as a state which is ahead of the curve in terms of extreme weather events, both in frequency and magnitude, and in its responses to these challenges including recovery and enhancement of resiliency.
Loss and Damage from Climate Change : Concepts, Methods and Policy Options
Provides an authoritative insight on the Loss and Damage discourse by highlighting state-of-the-art research and policy linked to this discourse and articulating its multiple concepts, principles and methods. Written by leading researchers and practitioners, it identifies practical and evidence-based policy options to inform the discourse and climate negotiations. With climate-related risks on the rise and impacts being felt around the globe has come the recognition that climate mitigation and adaptation may not be enough to manage the effects from anthropogenic climate change.
Latinas/os in the United States : Changing the Face of América
This book also addresses important theoretical and methodological issues related to the study of Latinas/os and presents in-depth analyses (both quantitative and qualitative) of substantive issues relevant to this population, including migration, demographic patterns and processes, education, health, citizenship, political participation, religion, gender and sex roles, literary and cultural production, and the media. The authors seek to educate and increase awareness of the diversity that exists among the Latina/o population, and to carefully examine the social, economic, demographic, cultural, and political impacts and contributions that this growing population has had in the United States. The edited volume presents a holistic and multidisciplinary perspective of this group, and it critically documents how Latinas and Latinos have changed and will continue to change the face of América.
Language Policy and Modernity in Southeast Asia : Malaysia, the Philippines, Singapore, and Thailand
This volume considers the ways in which modernity challenges and informs the language policies of various Southeast Asians nations. Using case studies from Malaysia, the Philippines, Singapore and Thailand, the authors examine language policies that are explicitly articulated either in the form of State constitutions or in the public proclamations of political leaders. Particular attention is paid to the ways in which English, often seen as the language of globalization, impacts the status of indigenous Southeast Asian language.
Land-Use and Land-Cover Change : Local Processes and Global Impacts
The book presents recent estimates of the rates in changes of major land classes such as forest, cropland and pasture. Among the causative mechanisms behind land change, synergetic factor combinations are found to be more common than single key factor explanations. Aggregated globally, multiple impacts of local land changes are shown to significantly affect central aspects of Earth System functioning. Innovative developments and applications in the fields of modeling and scenario construction are presented. Finally, conclusions are drawn about the most pressing implications for the design of appropriate intervention policies, and on new directions and frontiers of research.
Landslides from Massive Rock Slope Failure
Amongst the thematic topics discussed are global frequency, impacts on society, analysis of initial rock slope failure, monitoring of rock slope movement, analysis and modeling of post-failure behaviour, volcanic landslides, and influences of massive rock slope failure on the geomorphological evolution of mountain regions. Regional contributions include reports on rockslides and rock avalanches in Norway, western Canada, the Andes of Argentina, the Karakoram Himalaya, the European Alps, the Appennines, and the mountains of Central Asia.
Land Use and Soil Resources
Land-use change is one of the main drivers of many environmental change processes. It influences the basic resources of land use, including the soil. Its impact on soil often occurs so creepingly that land managers hardly contemplate initiating ameliorative or counterbalance measures. Poor land management has degraded vast amounts of land, reduced our ability to produce enough food, and is a major threat to rural livelihoods in many developing countries. To date, there has been no single unifying volume that addresses the multifaceted impacts of land use on soils. This book has responded to this challenge by bringing together renowned academics and policy experts to analyze the patterns, driving factors and proximate causes, and the socioeconomic impacts of soil degradation. Policy measures to prevent irreversible degradation and rehabilitate degraded soils are also identified.
Comparative Third Sector Governance in Asia : Structure, Process, and Political Economy
The book – the first of its kind – establishes new theory and knowledge in the area of third sector organizations (TSOs) in Asia. The main purpose of this book is to draw the attention of Asia's TSOs on the importance of good governance. It documents variety of approaches, and identifies socio-cultural, economic, and political dynamics and impacts of different models of TSO governance. The combined information from the contributions in this work will ensure the sustainability of TSOs throughout Asia.
Comparative risk assessment and environmental decision making
Decision making in environmental projects is typically a complex and confusing process characterized by trade-offs between socio-political, environmental, and economic impacts. Comparative Risk Assessment (CRA) is a methodology applied to facilitate decision making when various activities compete for limited resources. CRA has become an increasingly accepted research tool and has helped to characterize environmental profiles and priorities on the regional and national level. CRA may be considered as part of the more general but as yet quite academic field of multi-criteria decision analysis (MCDA). Considerable research in the area of MCDA has made available methods for applying scientific decision theoretical approaches to multi-criteria problems, but its applications, especially in environmental areas, are still limited. The papers show that the use of comparative risk assessment can provide the scientific basis for environmentally sound and cost-efficient policies, strategies, and solutions to our environmental challenges.
Climatic Change and its Impacts : An Overview Focusing on Switzerland
This book focuses upon climate processes, variability and change and applies the general principles related to these issues, particularly in Switzerland. Although a small country, Switzerland is characterized by complex topography where climatic processes are often enhanced due to the presence of the Alps. In addition, there is a remarkable density of observational data in both the natural and social sciences that enable a comprehensive assessment of climate processes, their long-term trends and their impacts. This book is intended for students from the undergraduate level onwards and researchers interested in climate issues specific to the alpine region.
Climate-Smart Food
This book asks just how climate-smart our food really is. It follows an average day's worth of food and drink to see where it comes from, how far it travels, and the carbon price we all pay for it. From our breakfast tea and toast, through breaktime chocolate bar, to take-away supper, Dave Reay explores the weather extremes the world’s farmers are already dealing with, and what new threats climate change will bring. Readers will encounter heat waves and hurricanes, wildfires and deadly toxins, as well as some truly climate-smart solutions. In every case there are responses that could cut emissions while boosting resilience and livelihoods. Ultimately we are all in this together, our decisions on what food we buy and how we consume it send life-changing ripples right through the global web that is our food supply.
Climate Variability, Predictability and Climate Risks : A European Perspective
This book provides an integrated assessment of issues related to climate variability and change, predictability and risks. It details both the technical aspects of variability and abrupt climate change and the agricultural and economical impacts and consequences.
