16 resultados para total accruals

em Cambridge University Engineering Department Publications Database


Relevância:

20.00% 20.00%

Publicador:

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Anthropogenic climate and land-use change are leading to irreversible losses of global biodiversity, upon which ecosystem functioning depends. Since total species' well-being depends on ecosystem goods and services, man must determine how much net primary productivity (NPP) may be appropriated and carbon emitted so as to not adversely impact this and future generations. In 2005, man ought to have only appropriated 9.72 Pg C of NPP, representing a factor 2.50, or 59.93%, reduction in human-appropriated NPP in that year. Concurrently, the carbon cycle would have been balanced with a factor 1.26, or 20.84%, reduction from 7.60 Gt C/year to 5.70 Gt C/year, representing a return to the 1986 levels. This limit is in keeping with the category III stabilization scenario of the Intergovernmental Panel for Climate Change. Projecting population growth to 2030 and its associated basic food requirements, the maximum HANPP remains at 9.74 ± 0.02 Pg C/year. This time-invariant HANPP may only provide for the current global population of 6.51 billion equitably at the current average consumption of 1.49 t C per capita, calling into question the sustainability of developing countries striving for high-consuming country levels of 5.85 t C per capita and its impacts on equitable resource distribution. © Springer Science+Business Media B.V. 2009.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Purpose - The purpose of this paper is to develop a framework of total acquisition cost of overseas outsourcing/sourcing in manufacturing industry. This framework contains categorized cost items that may occur during the overseas outsourcing/sourcing process. The framework was tested by a case study to establish both its feasibility and usability. Design/methodology/approach - First, interviews were carried out with practitioners who have the experience of overseas outsourcing/sourcing in order to obtain inputs from industry. The framework was then built up based on combined inputs from literature and from practitioners. Finally, the framework was tested by a case study in a multinational high-tech manufacturer to establish both its feasibility and usability. Findings - A practical barrier for implementing this framework is shortage of information. The predictability of the cost items in the framework varies. How to deal with the trade off between accuracy and applicability is a problem needed to be solved in the future research. Originality/value - There are always limitations to the generalizations that can be made from just one case. However, despite these limitations, this case study is believed to have shown the general requirement of modeling the uncertainty and dealing with the dilemma between accuracy and applicability in practice. © Emerald Group Publishing Limited.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This book provides you with all fundamental concepts, guidelines and tools to ensure core business information is identified, protected and used effectively, written in a language that is clear and easy to understand for non-technical ...