Accounting Quality Landwirtschaftlicher Unternehmen Mit Tierbestand
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Accounting Quality Landwirtschaftlicher Unternehmen Mit Tierbestand
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Author : Jana Neuland
language : de
Publisher: Springer-Verlag
Release Date : 2018-02-09
Accounting Quality Landwirtschaftlicher Unternehmen Mit Tierbestand written by Jana Neuland and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-09 with Business & Economics categories.
Bislang wird Voluntary Disclosure, als wesentliches Element der Disclosure Quality, praktisch ausschließlich in Randbereichen der Unternehmenswertschöpfung untersucht. Jana Neuland identifiziert nun erstmals ein empirisches Setting, bei dem Unternehmen über einen erheblichen Ermessenspielraum, bezüglich der Offenlegung ihres Kernelements der Wertschöpfung, verfügen. Konkret werden landwirtschaftliche Unternehmen in Deutschland untersucht, die ihr Tiervermögen separat ausweisen können, aber dazu nicht durch Rechnungslegungsvorschriften gezwungen sind. Die Autorin analysiert die Einflussgrößen der Earnings Quality und Disclosure Quality und hinterfragt, in welcher Relation diese beiden Aspekte der Accounting Quality bei materieller Relevanz des Voluntary Disclosure stehen.
Bioeconomy For Beginners
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Author : Joachim Pietzsch
language : en
Publisher: Springer Nature
Release Date : 2020-03-06
Bioeconomy For Beginners written by Joachim Pietzsch and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-06 with Technology & Engineering categories.
This book provides an interdisciplinary and comprehensible introduction to bioeconomy. It thus provides basic knowledge for understanding a transformation process that will shape the 21st century and requires the integration of many disciplines and industries that have had little to do with each other up to now. We are talking about the gradual and necessary transition from the age of fossil fuels, which began around 200 years ago, to a global economy based on renewable raw materials (and renewable energies). The success of this transition is key to coping with the challenge of climate change. This book conceives the realization of bioeconomy as a threefold task – a scientific, an economic and an ecological one. · Where does the biomass come from that we need primarily for feeding the growing world population but also for future energy and material use? How can it be processed in biorefineries and what role does biotechnology play in this regard? · Which aspects of innovation economics need to be considered, which economic aspects of value creation, competitiveness and customer acceptance are important? · What conditions must a bioeconomy fulfil in order to enable a sustainable development of life on earth? May it be regarded as a key to further economic growth or shouldn’t it rather orient itself towards the ideal of sufficiency? By dealing with these questions from the not necessarily consistent perspectives of proven experts, this book provides an interdisciplinary overview of a dynamic field of research and practice that raises more questions than answers and thus may nurture the motivation of many more people to seriously engage for the realization of a bioeconomy.
Safa Guidelines
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Author :
language : en
Publisher: Food & Agriculture Organization of the UN (FAO)
Release Date : 2014
Safa Guidelines written by and has been published by Food & Agriculture Organization of the UN (FAO) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Agricultural industries categories.
The Sustainability Assessment of Food and Agriculture Systems (SAFA) Guidelines were developed for assessing the impact of food and agriculture operations on the environment and people. The guiding vision of SAFA is that food and agriculture systems worldwide are characterized by all four dimensions of sustainability: good governance, environmental integrity, economic resilience and social well-being.
Fertilizer Experiments
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Author : G. H. Whitcher
language : en
Publisher:
Release Date : 1891
Fertilizer Experiments written by G. H. Whitcher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1891 with Agriculture categories.
Ecosystem Services Concept Methods And Case Studies
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Author : Karsten Grunewald
language : en
Publisher: Springer
Release Date : 2015-05-18
Ecosystem Services Concept Methods And Case Studies written by Karsten Grunewald and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-18 with Science categories.
Nature provides us with many services seemingly for free: recharged groundwater, fertile soil and plant biomass created by photosynthesis. We human beings draw extensive benefits from these “ecosystem services,” or ES – food, water supply, recreation and protection from natural hazards. Major international studies, such as the Millennium Ecosystem Assessment, have addressed the enormous role of biodiversity and ecosystems to human well-being, and they draw particular attention to the consequences resulting from the reduction or loss of these services. These very topical issues are being addressed by authors/scientists in a wide variety of disciplines – and their approaches, terminologies and methodological specifics are just as diverse. What, for example, does the efficacy of nature or natural capital mean? Which values of nature are particularly important, how are they distributed in space and time and how can they be assessed and the relevant knowledge promoted? Can all ecosystem services be quantified and even monetarised? What should be done to ensure that the multiple services of nature will be available also in future? This book explains the multifaceted concept of ecosystem services, provides a methodological framework for its analysis and assessment, and discusses case examples, particularly from Germany. It is addressed to scientists and practitioners in the administrative, volunteer and professional spheres, especially those who deal with environment, landscape management and nature conservation and regional and land-use planning. The target group includes experts from the business community, politicians and decision makers, students and all those interested in fundamental ecological, economic, ethical and environmental issues.
Mineral Tolerance Of Animals
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Author : National Research Council
language : en
Publisher: National Academies Press
Release Date : 2006-01-22
Mineral Tolerance Of Animals written by National Research Council and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-22 with Technology & Engineering categories.
Excess minerals in the diet and water of animals can have an adverse effect on animal health, consumers, and the environment. Preventing unsafe mineral exposure is a fundamental part of animal nutrition and management. At the request of the Food and Drug Administration, the National Academies convened a committee to make recommendations on animal tolerances and toxic dietary levels, updating a 1980 report on mineral tolerance in domestic animals. Based on a review of current scientific data and information, the report sets a "maximum tolerable level" (MTL) for each mineral as it applies to the diets of farm animals, poultry, and fish. The report includes an analysis of the effects of toxic levels in animal diets, and it identifies elements that pose potential human health concerns. The report recommends research that includes a better characterization of animal exposure to minerals through feedstuffs; a better understanding of the relationship between mineral concentrations in feed and water and the levels in consumer products such as meat, milk, and eggs; and more research on the maximum tolerable level of minerals for aquatic and companion animals.
Montenegro
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Author :
language : en
Publisher:
Release Date : 2010
Montenegro written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Governing Through Goals
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Author : Norichika Kanie
language : en
Publisher: MIT Press
Release Date : 2017-05-12
Governing Through Goals written by Norichika Kanie and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-12 with Political Science categories.
A detailed examination of the UN's Sustainable Development Goals and the shift in governance strategy they represent. In September 2015, the United Nations General Assembly adopted the Sustainable Development Goals as part of the 2030 Agenda for Sustainable Development. The Sustainable Development Goals built on and broadened the earlier Millennium Development Goals, but they also signaled a larger shift in governance strategies. The seventeen goals add detailed content to the concept of sustainable development, identify specific targets for each goal, and help frame a broader, more coherent, and transformative 2030 agenda. The Sustainable Development Goals aim to build a universal, integrated framework for action that reflects the economic, social, and planetary complexities of the twenty-first century. This book examines in detail the core characteristics of goal setting, asking when it is an appropriate governance strategy and how it differs from other approaches; analyzes the conditions under which a goal-oriented agenda can enable progress toward desired ends; and considers the practical challenges in implementation. Contributors Dora Almassy, Steinar Andresen, Noura Bakkour, Steven Bernstein, Frank Biermann, Thierry Giordano, Aarti Gupta, Joyeeta Gupta, Peter M. Haas, Masahiko Iguchi, Norichika Kanie, Rakhyun E. Kim Marcel Kok, Kanako Morita, Måns Nilsson, László Pintér, Michelle Scobie, Noriko Shimizu, Casey Stevens, Arild Underdal, Tancrède Voituriez, Takahiro Yamada, Oran R. Young
Perspectives On Corporate Citizenship
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Author : Jörg Andriof
language : en
Publisher: Routledge
Release Date : 2017-09-29
Perspectives On Corporate Citizenship written by Jörg Andriof and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-29 with Business & Economics categories.
A number of disparate but interconnected forces such as deregulation and globalization, rapid advances in communications technology and the rise in the power of the consumer and civil society have now combined to bring corporate responsibility to prominence in many corporate boardrooms. In this information age, the ramifications of not addressing best practice in environment, workplace, marketplace and community could range from bad press coverage to complete market exclusion. These are perilous times for the social construct of modern capitalism.In today's society successful companies will increasingly be those that recognize that they have responsibilities to a range of stakeholders that go beyond compliance with the law. If in the past the focus was on enhancing shareholder value, now it is on engaging stakeholders for long-term value creation. This does not mean that shareholders are not important, or that profitability is not vital to business success, but that in order to survive and be profitable a company must engage with a range of stakeholders whose views may vary greatly. If in the past corporate social responsibility was simply seen as profitability plus compliance plus philanthropy, now responsible corporate citizenship means companies being more aware of and understanding the societies in which they operate. This means senior executives and managers being able to deal with a wide range of issues including greater accountability, human rights abuses, sustainability strategies, corporate governance codes, workplace ethics, stakeholder consultation and management.The aim and scope of Perspectives on Corporate Citizenship is to help capture and distil these and other emerging trends in terms of content, context and processes, in one concise volume. With contributions from the *crème de la crème* of leading thinkers from around the world, Perspectives on Corporate Citizenship is essential reading for students, scholars and all serious thinkers on one of the most critical issues of our time.
The Moralization Of The Markets
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Author : Nico Stehr
language : en
Publisher: Transaction Publishers
Release Date : 2011-12-31
The Moralization Of The Markets written by Nico Stehr and has been published by Transaction Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-31 with Political Science categories.
Nothing affects the modern economy (and society) more than decisions made in the market place, especially, but not only, decisions made by consumers. Although it is not startling to suggest that decisions made in production are affected by choices consumers make, consumers have long been viewed, not only by academic economists, as individual, isolated rational actors that make or refrain from purchases purely on the basis of narrow financial considerations. Markets are not and never were morally neutral. Market relations have always had an often taken-for-granted moral underpinning. The moralization of the markets refers to the dissolution and replacement of the conventional moral underpinnings of market conduct, for example, in the music market, financial markets, and corporate governance. It further implies not only the heightened importance of new ethical precepts, but the significant change in the role of moral ideals in market behavior. These profound transformations of economic conduct are accompanied and co-determined by societal conflicts. The moralization of markets represents thus a new stage in the social evolution of markets. The book is divided into four parts, in which the twelve chapters, written by contributors from different social science disciplines, deal with the context of the moralization of the markets; the major social institutions; and present case studies that examine European and American attitudes and behavior towards tobacco and GMO; expansion of the private and ethics in business; and how workers respond to the new corporate norms. This volume will be of interest to sociologists, economists, social scientists, and the general consumer alike.
