A Study of Environmental Disclosures in the European Oil and Gas Industry : With Reference to the Global Reporting Initiative

Background and Problem: Sustainability reporting is a growing trend in the society. One of the most exposed industries to environmental matters is the oil and gas industry, which commit to sustainability reporting in order to deal with the industry’s destructive operations. The Global Reporting Initiative (GRI) provides voluntary guidelines in sustainability reporting, which increase transparency for the company’s stakeholders. However, it is controversial that the oil and gas industry put a great effort into sustainability reporting even though the industry is environmentally destructive. This gap is interesting to investigate and will contribute to the academic discussion. Therefore, this thesis will focus on the sustainability reporting in the oil and gas industry and to what extent the industry actually discloses material environmental information about their operations. Purpose: The purpose of this thesis is to examine how the sustainability reporting has changed in the oil and gas industry in Europe. This is performed from a stakeholder perspective. Further, it aims to investigate how oil and gas companies have followed the GRI guidelines and how the reporting has changed over time. Method: A quantitative method is used in order to answer the research questions. The data sample is based on oil and gas companies reporting according to the GRI framework during year 2012 to year 2014. The empirical data is gathered from the studied companies’ environmental category in their sustainability reports. Further, a content analysis technique, with a coding scheme, was set up to interpret and analyse the information. To enable an easy overview of the findings, the relevant data is presented in tables and diagrams. Empirical Findings and Conclusion: The majority of the studied companies have increased their level of compliance in the environmental category. Although, the majority of the companies have increased their reporting, the compliance level differs between the companies. The most reported sectors are the; “Water”, “Biodiversity”, “Emissions”, “Effluents and Waste”, “Compliance”, and “Overall”. Further, the empirical findings show that there is an overall increase in the amount of disclosed information per indicator. The conclusion of this thesis is that the environmental disclosures have increased in the oil and gas industry from year 2012 to 2014.

A MODEL FOR EVALUATING IMPACT OF BUSINESS PROCESS MANAGEMENT IN ORGANIZATIONAL PERFORMANCE

Business Process Management (BPM) is able to organize and frame a company focusing in the improvement or assurance of performance in order to gain competitive advantage. Although it is believed that BPM improves various aspects of organizational performance, there has been a lack of empirical evidence about this. The present study has the purpose to develop a model to show the impact of business process management in organizational performance. To accomplish that, the theoretical basis required to know the elements that configurate BPM and the measures that can evaluate the BPM success on organizational performance is built through a systematic literature review (SLR). Then, a research model is proposed according to SLR results. Empirical data will be collected from a survey of  larg and mid-sized industrial and service companies headquartered in Brazil. A quantitative analysis will be performed using structural equation modeling (SEM) to show if the direct effects among BPM and organizational performance can be considered statistically significant. At the end will discuss these results and their managerial and cientific implications.Keywords: Business process management (BPM). Organizational performance. Firm performance. Business models. Structural Equation Modeling. Systematic Literature Review.

Different approaches to municipal solid waste management in Brazil : case study Rio de Janeiro

Inadequate final disposal of municipal solid waste (MSW) is associated with significant greenhouse gas (GHG) emission, environmental, health and safety issues, space consumption, public health and developmental issues in general. The environmental impact of waste is mostly felt in developing countries, inadequate waste management and treatment solution, inadequate policies and outdated practices are some of the factors leading to the significantly high final disposal of waste in dumps in developing countries. Brazil and other developing countries are changing the status quo by adopting polices that will adequately address this problem of inadequate waste management and disposal. Life cycle analysis (LCA) identifies the potential environmental impact of a product though environmental impact assessment, International Organization for Standardization (ISO) created the ISO 14040 and ISO 14044 to serve as principle guidelines for conducting LCA. Various waste treatment solution was applied to identify the waste management solution with the least Global warming potential (GWP) for treating the MSW generated from the city of Rio de Janerio, while reducing significantly final waste disposed in landfill.

Uncertainty Management in Acquisitions: What Scenario Analysis Could Offer

This study answers to How scenario analysis could help acquiring companies to reduce uncertainty in the acquisition process? It is due to the mismatch between academic world’s caveat emptor and business world’s eagerness to pursue acquisitions that motivated this study. Acquisitions are as popular as ever, thus, managing the uncertainty surrounding these transactions is relevant. This study creates a generic theoretical model with a strategy-level scope. Thus, the study does not discuss nor does it seek answers to operational issues related in both fields. This study is explorative and constructivist in nature. It discusses briefly the concepts and relatedness of risk and uncertainty and establishes a hierarchy between these two: Risks being a “sub-section” of uncertainty, although not with clear boundaries. Acquisition theory follows the process view that understands acquisitions as a process with various levels – some strategic, some operational. Scenario analysis is presented as tool for management to enrich their strategic discussion and understand their future options. The empirical data collection is done through interviewing. The results are reflected on literature on strategic management, scenario literature, and on a consultancy’s report picturing firm’s strategies in accordance with their acquisition processes. The study has an abductive approach as it tries to combine multiple views and generates discussion between literature review, interviews, the report, and second round of literature. The model suggests three propositions: First, at the strategic decision making level, when the decision whether or not to pursue an acquisition growth strategy has been made, it provides firms new data and enriches the strategic discussion. Second, when the acquisition strategy has been created, it can be applied as a tool to measure possible acquisition targets against the backdrop of the first set of scenarios. Third, due to the scenario analysis’ requirement to include people with various backgrounds and from multiple levels of the corporate hierarchy, it could help managers to avoid biases stemming from hubris.

Standardized environmental management systems as an internal management tool

In a principal-agent model we analyze the firm’s decision to adopt an informal or a standardized Environmental Management System (EMS). Our results are consistent with empirical evidence in several respects. A standardized EMS increases the internal control at the cost of introducing some degree of rigidity that entails an endogenous setup cost. Standardized systems are more prone to be adopted by big and well established firms and under tougher environmental policies. Firms with standardized EMS tend to devote more effort to abatement although this effort results in lower pollution only if public incentives are strong enough, suggesting a complementarity relationship between standardized EMS and public policies. Emission charges have both a marginal effect on abatement and a qualitative effect on the adoption decision that may induce a conflict between private and public interests. As a result of the combination of these two effects it can be optimal for the government to distort the tax in a specific way in order to push the firm to choose the socially optimal EMS. The introduction of standardized systems can result in win-win situations where firms, society and the environment get better off.

Concepts about risk management in libraries : Notes for characterization

El presente trabajo revisa la bibliografía sobre gestión del riesgo (GRi) que ha aparecido en los últimos tiempos, intentando anclar sus nociones, recomendaciones, pautas y estándares al ámbito de las bibliotecas y centros de documentación e información. Se analiza su utilidad, realizando un balance sobre la bibliografía consultada, proveniente tanto de Argentina como de distintos países. Se concluye sobre la necesidad de aplicar los procesos y los estándares inherentes a la GRi a los de las unidades de información para evitar los peligros o las amenazas en distintos ámbitos tales como el financiero, comunicacional, tecnológico, humano, ambiental, entre otros

HEAT MANAGEMENT IN THE PUMPING INFRASTRUCTURE AREA OF AN ESTERHAZY MINE

Heat management in mines is a growing issue as mines expand physically in size and depth and as the infrastructure grows that is required to maintain them. Heat management is a concern as it relates to the health and safety of the workers as set by the regulations of governing bodies as well as the heat sensitive equipment that may be found throughout the mine workings. In order to reduce the exposure of working in hot environments there are engineering and management systems that can monitor and control the environmental conditions within the mine. The successful implementation of these methods can manage the downtime caused by heat stress environments, which can increase overall production. This thesis introduces an approach to monitoring and data based heat management. A case study is presented with an in depth approach to data collection. Data was collected for a period of up to and over one year. Continuous monitoring was conducted by equipment that was developed both commercially and within the mine site. The monitoring instrumentation was used to assess the environmental conditions found within the study area. Analysis of the data allowed for an engineering assessment of viable options in order to control and manage the environment heat stress. An option is developed and presented which allows for the greatest impact on the heat stress conditions within the case study area and is economically viable for the mine site.

Shopper Centric Category Management in Convenience Stores: a Qualitative Study

The literature shows that category management is an important concept and tool for retailers and suppliers, but that there is a trend to move to a more shopper-centric category management approach, linked to the shoppermarketing approach. However, the knowledge on this issue is scarce on some retailing sectors, like convenience stores. The present study is focused on convenience stores, with the main purpose of finding out to what extent non-major food retailers successfully adopt a shopper-centric category management. The study is relevant in order to evaluate if a more shopper-centric approach is adequate to smaller companies/stores. To accomplish that goal, an exploratory qualitative study was conducted among convenience store retailers and suppliers. Six semistructured face-to-face interviews were conducted with Commercial Directors and Trade Marketing Managers. This data was complemented with thirteen interviews with shopper marketing experts. The data was analyzed using thematic content analysis technique, identifying themes, categories, subcategories, units of meaning and relations. The results revealed that convenience store retailers use some of the principles and techniques of the shopper-marketing and shopper-centric category management approaches, which they do in a non-standardized and non-formal approach or process. Their suppliers (the manufacturers) do it in a more formal and structured manner, probably as a result of previous interaction with major supermarkets chains. Both direct and indirect evidences of a shopper-centric approach were found, which, however, were slight, discrete and not formal.

Genetic Diversity Of Giardia Duodenalis: Multilocus Genotyping Reveals Zoonotic Potential Between Clinical And Environmental Sources In A Metropolitan Region Of Brazil.

Giardia duodenalis is a flagellate protozoan that parasitizes humans and several other mammals. Protozoan contamination has been regularly documented at important environmental sites, although most of these studies were performed at the species level. There is a lack of studies that correlate environmental contamination and clinical infections in the same region. The aim of this study is to evaluate the genetic diversity of a set of clinical and environmental samples and to use the obtained data to characterize the genetic profile of the distribution of G. duodenalis and the potential for zoonotic transmission in a metropolitan region of Brazil. The genetic assemblages and subtypes of G. duodenalis isolates obtained from hospitals, a veterinary clinic, a day-care center and important environmental sites were determined via multilocus sequence-based genotyping using three unlinked gene loci. Cysts of Giardia were detected at all of the environmental sites. Mixed assemblages were detected in 25% of the total samples, and an elevated number of haplotypes was identified. The main haplotypes were shared among the groups, and new subtypes were identified at all loci. Ten multilocus genotypes were identified: 7 for assemblage A and 3 for assemblage B. There is persistent G. duodenalis contamination at important environmental sites in the city. The identified mixed assemblages likely represent mixed infections, suggesting high endemicity of Giardia in these hosts. Most Giardia isolates obtained in this study displayed zoonotic potential. The high degree of genetic diversity in the isolates obtained from both clinical and environmental samples suggests that multiple sources of infection are likely responsible for the detected contamination events. The finding that many multilocus genotypes (MLGs) and haplotypes are shared by different groups suggests that these sources of infection may be related and indicates that there is a notable risk of human infection caused by Giardia in this region.

Key Issues In Inhibitor Management In Patients With Haemophilia.

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Environmental Controls In The Water Use Patterns Of A Tropical Cloud Forest Tree Species, Drimys Brasiliensis (winteraceae).

Trees from tropical montane cloud forest (TMCF) display very dynamic patterns of water use. They are capable of downwards water transport towards the soil during leaf-wetting events, likely a consequence of foliar water uptake (FWU), as well as high rates of night-time transpiration (Enight) during drier nights. These two processes might represent important sources of water losses and gains to the plant, but little is known about the environmental factors controlling these water fluxes. We evaluated how contrasting atmospheric and soil water conditions control diurnal, nocturnal and seasonal dynamics of sap flow in Drimys brasiliensis (Miers), a common Neotropical cloud forest species. We monitored the seasonal variation of soil water content, micrometeorological conditions and sap flow of D. brasiliensis trees in the field during wet and dry seasons. We also conducted a greenhouse experiment exposing D. brasiliensis saplings under contrasting soil water conditions to deuterium-labelled fog water. We found that during the night D. brasiliensis possesses heightened stomatal sensitivity to soil drought and vapour pressure deficit, which reduces night-time water loss. Leaf-wetting events had a strong suppressive effect on tree transpiration (E). Foliar water uptake increased in magnitude with drier soil and during longer leaf-wetting events. The difference between diurnal and nocturnal stomatal behaviour in D. brasiliensis could be attributed to an optimization of carbon gain when leaves are dry, as well as minimization of nocturnal water loss. The leaf-wetting events on the other hand seem important to D. brasiliensis water balance, especially during soil droughts, both by suppressing tree transpiration (E) and as a small additional water supply through FWU. Our results suggest that decreases in leaf-wetting events in TMCF might increase D. brasiliensis water loss and decrease its water gains, which could compromise its ecophysiological performance and survival during dry periods.

Dysphagia Progression And Swallowing Management In Parkinson's Disease: An Observational Study.

Dysphagia is relatively common in individuals with neurological disorders. To describe the swallowing management and investigate associated factors with swallowing in a case series of patients with Parkinson's disease. It is a long-term study with 24 patients. The patients were observed in a five-year period (2006-2011). They underwent Fiberoptic Endoscopic Evaluation of Swallowing, Functional Oral Intake Scale and therapeutic intervention every three months. In the therapeutic intervention they received orientation about exercises to improve swallowing. The Chi-square, Kruskal-Wallis and Fisher's tests were used. The period of time for improvement or worsening of swallowing was described by Kaplan-Meier analysis. During the follow-up, ten patients improved, five stayed the same and nine worsened their swallowing functionality. The median time for improvement was ten months. Prior to the worsening there was a median time of 33 months of follow-up. There was no associated factor with improvement or worsening of swallowing. The maneuvers frequently indicated in therapeutic intervention were: chin-tuck, bolus consistency, bolus effect, strengthening-tongue, multiple swallows and vocal exercises. The swallowing management was characterized by swallowing assessment every three months with indication of compensatory and rehabilitation maneuvers, aiming to maintain the oral feeding without risks. There was no associated factor with swallowing functionality in this case series.

ENVIRONMENTAL TEMPERATURES IN FLORIDA DAIRY HOUSING

Environmental conditions in all air-conditioned barn and in evaporatively cooled sprinkler and fall and tunnel-ventilated barns are compared and recommendations for dairy barn design for hot, humid climates arc, given. Temperature Humidity Indexes (THI) observed in the air-conditioned barn were always below 72. Average THIs ill the evaporatively cooled barns during afternoon hours were seldom less than 75. The environmental conditions observed in these studies are typical for many, areas adjacent to the Gulf Coast of the United States and for tropical regions throughout the world. Providing comfortable environmental conditions for cows housed in area with hot, humid climates is difficult using only evaporative cooling and ventilation. Air-conditioning dairy housing is a possible alternative method, particularly for high value cows.

Greenhouse gas emissions from alternative futures of deforestation and agricultural management in the southern Amazon

The Brazilian Amazon is one of the most rapidly developing agricultural areas in the world and represents a potentially large future source of greenhouse gases from land clearing and subsequent agricultural management. In an integrated approach, we estimate the greenhouse gas dynamics of natural ecosystems and agricultural ecosystems after clearing in the context of a future climate. We examine scenarios of deforestation and postclearing land use to estimate the future (2006-2050) impacts on carbon dioxide (CO(2)), methane (CH(4)), and nitrous oxide (N(2)O) emissions from the agricultural frontier state of Mato Grosso, using a process-based biogeochemistry model, the Terrestrial Ecosystems Model (TEM). We estimate a net emission of greenhouse gases from Mato Grosso, ranging from 2.8 to 15.9 Pg CO(2)-equivalents (CO(2)-e) from 2006 to 2050. Deforestation is the largest source of greenhouse gas emissions over this period, but land uses following clearing account for a substantial portion (24-49%) of the net greenhouse gas budget. Due to land-cover and land-use change, there is a small foregone carbon sequestration of 0.2-0.4 Pg CO(2)-e by natural forests and cerrado between 2006 and 2050. Both deforestation and future land-use management play important roles in the net greenhouse gas emissions of this frontier, suggesting that both should be considered in emissions policies. We find that avoided deforestation remains the best strategy for minimizing future greenhouse gas emissions from Mato Grosso.

Motivations for the establishment of PNHRs and analysis of the incentives for their creation and management in Mato Grosso do Sul

The development of efficient programs of incentive to voluntary conservation in private lands require an extensive knowledge on the motivations of land owners for conservation and their degree of acceptance on the benefits offered. Thus, this paper intended to evaluate the motivations for the establishment of PNHRs, the difficulties faced by their recognition and the incentives received for their establishment and management in Mato Grosso do Sul, and also to discuss some possibilities of widening the benefits offered. To this end, people responsible for 34 PNHRs were interviewed between March/2008 and March/2009. The results show that conservation is among the main reasons for the creation of these areas, in spite of economical and personal factors also being mentioned. The slowness and the red tape during the process of recognition were also emphasized as problems; on the other hand, several PNHRs received or receive support for their creation or management. Finally, some considerations are made on the benefits offered to owners of PNHRs and their possibilities of widening throughout the state.