Environmental Accounting at Sulzer Technology Corporation

2013 ◽  
pp. 333-346
Author(s):  
Georg Schroeder ◽  
Matthias Winter
Keyword(s):  
Environmental Accounting ◽  
Technology Corporation

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

La contabilidad medioambiental y la gestión ambiental en las empresas ubicadas en la Región Suroeste Andina de Venezuela

Oikos ◽  
2015 ◽  
Vol 15 (31) ◽  
pp. 39
Author(s):  
María Genoveva Millán Vázquez de la Torr ◽  
Betty Lucía Mora Pernía
Keyword(s):  
Environmental Management ◽  
Empirical Study ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Economic Resources

RESUMENLa gestión ambiental empresarial ha tomado, últimamente, mucha relevancia. Llevarla a cabo origina flujos de recursos económicos que afectan las operaciones de la empresa; por tanto se deben manejar herramientas que permitan incorporarlos a la contabilidad. Al efecto se han emitido normas, declaraciones y principios relacionados con los temas medioambientales para que puedan ser interpretados e incorporados a la información que se procesa en las empresas. Este artículo analiza los avances en estas cuestiones presentando un estudio empírico sobre la utilización de la contabilidad medioambiental.Palabras clave: contabilidad medioambiental, revelación de información medioambiental, gestión medioambiental empresarial. Environmental accounting and environmental management companies located in the Southwest Andino in VenezuelaABSTRACTThe Business environmental management has taken, ultimately, a lot of importance. Carry it out originates flows of economic resources that affect the operations of the business; therefore should be handled tools that permit to incorporate them to the accounting. To this effect have been issued standards, statements and principles related to the environmental themes so that they can be interpreted and incorporated to the information that is processed in the businesses. This paper analyzes the advances in these themes presenting an empirical study on the use of the environmental accounting.Keywords: environmental accounting, revelation of environmental information, business environmental management.

PYROMET M252

Alloy Digest ◽  
1991 ◽  
Vol 40 (12) ◽  
Keyword(s):  
Corrosion Resistance ◽  
High Temperature ◽  
Physical Properties ◽  
Tensile Properties ◽  
Heat Treating ◽  
Temperature Performance ◽  
Technology Corporation ◽  
Carpenter Technology Corporation

Abstract PYROMET alloy M-252 was designed for use in highly stressed parts operating at temperatures up to 1600 F (871 C). This datasheet provides information on composition, physical properties, hardness, elasticity, and tensile properties as well as creep. It also includes information on high temperature performance and corrosion resistance as well as forming, heat treating, and machining. Filing Code: Ni-397. Producer or source: Carpenter Technology Corporation.

HYPERNOM ALLOY

Alloy Digest ◽  
1990 ◽  
Vol 39 (9) ◽  
Keyword(s):  
Physical Properties ◽  
Tensile Properties ◽  
Sheet Metal ◽  
Base Alloy ◽  
Heat Treating ◽  
Nickel Base Alloy ◽  
High Permeability ◽  
Technology Corporation ◽  
Carpenter Technology Corporation ◽  
Nickel Base

Abstract HYPERNOM alloy is a high-permeability, low-hysteresis nickel-base alloy which is provided with the correct temper for sheet metal cold formability for shielding components. This datasheet provides information on composition, physical properties, and tensile properties. It also includes information on forming, heat treating, and joining. Filing Code: Ni-385. Producer or source: Carpenter Technology Corporation.

CARPENTER LOW EXPANSION 39

Alloy Digest ◽  
2004 ◽  
Vol 53 (10) ◽  
Keyword(s):  
Thermal Expansion ◽  
Physical Properties ◽  
Tensile Properties ◽  
Iron Alloy ◽  
Nickel Iron ◽  
Temperature Ranges ◽  
Technology Corporation ◽  
Carpenter Technology Corporation ◽  
Nickel Iron Alloy ◽  
Low Rate

Abstract Carpenter Low Expansion 39 alloy is a 39% nickel iron alloy with a low rate of thermal expansion useful to temperature ranges up to 316 deg C (600 deg F). This datasheet provides information on composition, physical properties, and tensile properties. It also includes information on joining. Filing Code: FE-132. Producer or source: Carpenter Technology Corporation.

CARPENTER INVAR 36 ALLOY

Alloy Digest ◽  
2004 ◽  
Vol 53 (8) ◽  
Keyword(s):  
Thermal Expansion ◽  
High Temperature ◽  
Carbon Steel ◽  
Physical Properties ◽  
Iron Alloy ◽  
Nickel Iron ◽  
Temperature Performance ◽  
Technology Corporation ◽  
Carpenter Technology Corporation ◽  
Nickel Iron Alloy

Abstract Carpenter Invar 36 alloy is a 36% nickel-iron alloy with a rate of thermal expansion approximately one-tenth that of carbon steel at temperatures up to 204 deg C (400 deg F). This datasheet provides information on composition, physical properties, hardness, and tensile properties. It also includes information on low and high temperature performance. Filing Code: FE-131. Producer or source: Carpenter Technology Corporation.

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