Planning, Budgeting, and Green Controlling

Author(s):  
Attila Szora Tamaș ◽  
Cristian-Marian Barbu ◽  
Ileana-Sorina Rakos ◽  
Alina-Georgiana Solomon

The issue of this chapter is to illustrate the aspects of planning, budgeting, and controlling green activities within an economic entity and their impact on the profitability of the entity. The objectives of this chapter are to present the strategic planning, budgeting, and control/controlling processes; the presentation of the principles underlying the budgeting; and the presentation of a case study on the elaboration of the budgetary process and the controlling of an economic entity in the manufacturing field. The chapter presents the types of integrated budgets and how to report the achievement of the objectives. By providing effective information on planning and budgeting, green controlling becomes an indispensable tool for any economic entity in monitoring and measuring performance. Thus, through the contribution made, a new theoretical and empirical framework is created by the authors, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in the activity of the economic entities.

Author(s):  
Dana Maria (Oprea) Constantin ◽  
Dan Ioan Topor ◽  
Sorinel Căpușneanu ◽  
Mirela Cătălina Türkeș ◽  
Mădălina-Gabriela Anghel

This chapter illustrates some aspects of the green reporting and its impact on the business strategy of an economic entity. The main objectives of this chapter are to present the green reporting and the green accounting synthesis documents and, also, to present the computer program for the green report of an economic entity. Based on the national and international literature, the authors present the concepts of the green reporting and integrated report and a computer program specifically designed to record green costs and green reporting. They present the types of green costs and the legislation related to the green reporting. The aspects presented by the authors are based on the national and international literature, specialized studies related to the topic of this study. A new theoretical-empirical framework is created by the authors through their contribution, which facilitates the identification of new ideas, themes, and debates of other issues encountered in the world business environment.


Author(s):  
Mirela-Cătălina Turkeș ◽  
Dan Ioan Topor ◽  
Sorinel Căpușneanu ◽  
Dana Maria (Oprea) Constantin

This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are presentation of business models and sustainable business models and a study on the influences of managers' decisions on the use of sustainable business models. Based on the internal and international literature, the authors present the concepts of business models and sustainable business models as well as their typology. The types of sustainable business models are presented. The case study is focused on presenting the influences of managerial decisions on the sustainable business models of SMEs. Thus, through the authors' contribution, a new theoretical and empirical framework is created, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in business and sustainable business models.


2017 ◽  
Vol 16 (3) ◽  
pp. 587-595
Author(s):  
Vasile Mircea Cristea ◽  
Ph.m Thai Hoa ◽  
Mihai Mogos-Kirner ◽  
Csavdari Alexandra ◽  
Paul Serban Agachi

2019 ◽  
Vol 67 (4) ◽  
pp. 315-329
Author(s):  
Rongjiang Tang ◽  
Zhe Tong ◽  
Weiguang Zheng ◽  
Shenfang Li ◽  
Li Huang

Author(s):  
Dheeraj Kumar Tyagi ◽  
Shivakumar .

Lifestyle disorders are one of the biggest threats for the population living unhealthy lifestyle. Sthoulya (Obesity) is one such disorder which creates lot of physical as well as mental disorder to the sufferer. Due to changing lifestyle, comforts and dietary habit lots of individuals changed their life totally. Obesity is a growing disease in developed and developing countries. Prevalence is drastically hike in past few years. Ayurveda, the science of life with which we can manage and control lots of lifestyle disorders. Focusing on dietary and lifestyle management along with treatment, we can overcome the hazards of obesity which is growing in a uncontrolled manner. The available data is based on the clinical findings only. Aim and objective: To assess the effect of “Guru Cha Atarpanam Chikitsa” in the management of Sthoulya. Setting: Swastharakshana evam Yoga, OPD and IPD, SDMCAH, Hassan. Method: Udwarthana, Parisheka, Shamana Aushadhis, Ahara, and Vihara was followed within the treatment duration and effect of treatment was assessed before and after treatment, advised for follow up. Results: The treatment adopted is effective in the management of Sthoulya and to improve the quality of life.


2009 ◽  
Vol 325 (1-2) ◽  
pp. 85-105 ◽  
Author(s):  
P.A. Meehan ◽  
P.A. Bellette ◽  
R.D. Batten ◽  
W.J.T. Daniel ◽  
R.J. Horwood

2021 ◽  
Vol 11 (6) ◽  
pp. 2743-2761
Author(s):  
Caetano P. S. Andrade ◽  
J. Luis Saavedra ◽  
Andrzej Tunkiel ◽  
Dan Sui

AbstractDirectional drilling is a common and essential procedure of major extended reach drilling operations. With the development of directional drilling technologies, the percentage of recoverable oil production has increased. However, its challenges, like real-time bit steering, directional drilling tools selection and control, are main barriers leading to low drilling efficiency and high nonproductive time. The fact inspires this study. Our work aims to contribute to the better understanding of directional drilling, more specifically regarding rotary steerable system (RSS) technology. For instance, finding the solutions of the technological challenges involved in RSSs, such as bit steering control, bit position calculation and bit speed estimation, is the main considerations of our study. Classical definitions from fundamental physics including Newton’s third law, beam bending analysis, bit force analysis, rate of penetration (ROP) modeling are employed to estimate bit position and then conduct RSS control to steer the bit accordingly. The results are illustrated in case study with the consideration of the 2D and 3D wellbore scenarios.


2021 ◽  
pp. 096466392110208
Author(s):  
Riikka Kotanen

In the context of home, violence remains more accepted when committed against children than adults. Normalisation of parental violence has been documented in attitudinal surveys, professional practices, and legal regulation. For example, in many countries violent disciplining of children is the only legal form of interpersonal violence. This study explores the societal invisibility and normalisation of parental violence as a crime by analysing legislation and control policies regulating the division of labour and involvement between social welfare and criminal justice authorities. An empirical case study from Finland, where all forms of parental violence were legally prohibited in 1983, is used to elucidate the divergence between (criminal) law and control policies. The analysis demonstrates how normalisation operates at the policy-level where, within the same system of control that criminalised these acts, structural hindrances are built to prevent criminal justice interventions.


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