Accounting for carbon - The impact of carbon trading on financial statements pptx

... for carbon The impact of carbon trading on financial statements KPMG LLP (UK) 16 Accounting for Carbon Accounting for Carbon Checklist Do your operations include any of the activities described ... Making the transition to low -carbon operations is far from straight forward. KPMG’s Carbon Advisory Group has been brought together to help organis...

Ngày tải lên: 15/03/2014, 16:20

... found for market size, by 2000, the notional value of such contracts worldwide was in excess of $100 trillion. They traced the origins of the Chicago Board of Options Exchange, interview- ing the ... Non-Economic Action. Much social life revolves around a non-economic focus. Therefore, when economic and non- economic activity are intermixed, non-economic activity affects th...

Ngày tải lên: 17/03/2014, 07:20

... 16 18 20 22 24 -0 .0048 -0 .0040 -0 .0032 -0 .0024 -0 .0016 -0 .0008 -0 .0000 0.0008 Real equity prices 0 2 4 6 8 10 12 14 16 18 20 22 24 -0 .0112 -0 .0096 -0 .0080 -0 .0064 -0 .0048 -0 .0032 -0 .0016 0.0000 0.0016 0.0032 ... specific information. Since a number of authors have asserted that the transmission mechanism of monetary policy depen...

Ngày tải lên: 24/10/2012, 09:40

... Result of the first part of the questionnaire Table 8 indicates the results of the first part of the questionnaire on the students' attitudes to the program. Statements Y NI N 1. The ERP ... validity of the study which helps to increase the validity of the later generalization of the result to the population. Involving the generalization of...

Ngày tải lên: 07/11/2012, 14:54

... investigate the propagation effects when the time duration of the sounding pulse (or occupied bandwidth) of the system was varied. Both line -of- sight (LOS) and non line -of- sight (NLOS) conditions were ... resolution performance for the 500 MHz configuration over the 400 MHz configuration. The performance similarities of these two configurations are discussed in d...

Ngày tải lên: 20/11/2012, 11:36

... culture of the organization. If the organization is one that relies on face-to-face and one -on- one communication, HR practitioners must not only address the impact of the new technology, but must monitor ... practitioners through the suggestions above. Our SIT framework highlights the need for attention on human resource issues during the implemen- tation of new...

Ngày tải lên: 24/10/2013, 08:20

... than the sum of all students in the class. This then raises the question of the validity and authority of knowledge gained over the Internet. How can the learner be sure of the sources of information? ... explanations or answers not previously considered by the designer of the multiple choice questions. Consequently, a more common form of response is the use...

Ngày tải lên: 04/11/2013, 20:15

... suggests that the AIDS patients ‘crowded out’ the non-AIDS patients. As a means to evaluate the impact of HIV/AIDS on the health services, we examined admission of cases of one of the opportunistic ... of stay Length of stay is usually defined as the number of days of care for inpatient hospitalisations for residents of a given geographic area. One of...

Ngày tải lên: 15/02/2014, 10:20

... people exaggerate the incidence of AIDS in their own families. If anything, the over-ascription of AIDS between families is the counter-part of the denial/under-ascription of people in respect of deaths in their ... 6 58 Leases - - Charges, mortgages 1 29 Discharges 1 37 Succession 1 36 Subdivisions 4 44 Partitions or other mutations - 1 Combinations - - Caut...

Ngày tải lên: 19/02/2014, 04:20

... visions of the world 4 . In other words, imagination creates the form and the arrangement of material existence. Before I begin to expose the specific importance of imagination for aesthetic ... leads me now to my conclusion on the ethical impact of aesthetic experience on a moral attitude towards nature. CONCLUSION Even if the aesthetic autonomy of natu...

Ngày tải lên: 19/02/2014, 17:20