Besides financial goals, companies increasingly start formulating strategic environmental goals. However, the management and control of these goals remains a challenge. Therefore, this thesis aims to develop a method that is able to systematically integrate financial and environmental data in investment processes to support the achievement of strategic environmental and financial goals of companies. This new integrated investing method intends to provide a sufficient degree of scientific quality on the one hand and practical applicability on the other hand. In context of this thesis, a deficit analysis assesses reasons why current methods of environmental management accounting have not established as common business practice so far. During the first part of the subsequent method development a set of seven requirements is composed. On basis of these requirements additional methods of environmental management and management accounting systems are evaluated resulting in a final set of three approaches representing the basis of developing the new integrated investing method. After developing and describing the new integrated investing method, the method is applied in seven case studies within the Volkswagen Group. This method application verifies the method's practical applicability as well as its ability to manage and control strategic environmental and financial goals. In conclusion, this dissertation contributes to the development and application of a new integrated investing method that aims to ensure a sufficient degree of scientific quality and practical applicability. With the help of this method, it is able to systematically integrate environmental impacts in investment processes of companies in order to manage and control the achievement of strategic environmental and financial goals.
This book is published open access under a CC BY 4.0 license. This report transfers the Ecological Scarcity Method (ESM) to the EU and its 28 member states. It provides a powerful tool for unbiased environmental assessments in enterprises and surveys the current impacts and the targets published by environmental authorities, specifically the European Environment Agency. ESM assesses environmental impacts of manufacturing sites and production processes. Developed in 1990 in Switzerland, ESM has already gained regulatory status in proving entitlements for tax exemptions. The method assesses all important impacts in air, water, energy consumption, waste generation and freshwater consumption and also supports environmental investment decisions.
Thirty years after it was first published, the issues raised in The Jury and the Defense of Insanity remain pertinent. Rita James Simon examines how motivated and competent juries are, how well jurors understand and follow judges' instructions, their understand-ing of expert testimony, and the extent to which their own backgrounds and experiences influence their decisions. Simon provides a rare opportunity to observe how jurors go about the process of deliberating and reaching a verdict by following them into the jury room and recording their deliberations. This pathbreaking study of jury room behavior provides compelling evidence of the effectiveness of our trial by jury system. The Jury and the Defense of Insanity was the product of an experimental study con-ducted as part of the University of Chicago Jury Project. Over 1,000 jurors were chosen to participate, not as volunteers, but as part of their regular jury duty, in two experimental trials, one on a charge of housebreaking, the other of incest. In each the insanity de-fense was raised. Court judges instructed the jurors to consider the recorded trials they were about to hear with all the care and seriousness they would give to a real criminal prosecution, and the taped recordings of their deliberations make it clear that they did just that. These recordings, along with responses to detailed questionnaires, yielded significant data, equally applicable to civil as to criminal cases. We learn their reactions to their fellow jurors; personal evaluations of the quality and effectiveness of delibera-tions; the degree to which religion, sex, social status, education, and like factors affect participation in and influence on the course of the deliberation; and the recounting of and reliance upon personal experience in seeking to reach a verdict, among other in-sights furnished by this study. This is an exact record not a description or recollected account of the struggle of a jury to weigh evidence and achieve a just verdict. For lawyers whose job it is to win civil and criminal cases, for behavioral scientists who study male and female reactions in their cultural environment to the circumstances that confront them, and to all who are interested in how people behave and why, in a dramatic, socially significant situation, this is a fascinating and revealing book.
This book is published open access under a CC BY 4.0 license. This report transfers the Ecological Scarcity Method (ESM) to the EU and its 28 member states. It provides a powerful tool for unbiased environmental assessments in enterprises and surveys the current impacts and the targets published by environmental authorities, specifically the European Environment Agency. ESM assesses environmental impacts of manufacturing sites and production processes. Developed in 1990 in Switzerland, ESM has already gained regulatory status in proving entitlements for tax exemptions. The method assesses all important impacts in air, water, energy consumption, waste generation and freshwater consumption and also supports environmental investment decisions.
This book is published open access under a CC BY 4.0 license. This report transfers the Ecological Scarcity Method (ESM) to the EU and its 28 member states. It provides a powerful tool for unbiased environmental assessments in enterprises and surveys the current impacts and the targets published by environmental authorities, specifically the European Environment Agency. ESM assesses environmental impacts of manufacturing sites and production processes. Developed in 1990 in Switzerland, ESM has already gained regulatory status in proving entitlements for tax exemptions. The method assesses all important impacts in air, water, energy consumption, waste generation and freshwater consumption and also supports environmental investment decisions.
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