The competitive market for assurance engagements on greenhouse gas statements : is there a role for assurers from the accounting profession?

In response to current and increasing demand for assurance on greenhouse gas statements, the International Auditing and Assurance Standards Board (IAASB) released an exposure draft of a new assurance standard, ISAE 3410 'Assurance on a Greenhouse Gas Statement' (IFAC 2011), to provide comprehensive guidance on these types of greenhouse gas (GHG) assurance engagements. Internationally, approximately 50 percent of GHG statements are independently assured. The related assurance market is competitive, with the accounting profession and those outside the profession currently holding approximately equal shares. This paper highlights the characteristics of GHG assurance engagements that warrant multi-disciplinary teamwork, the unique and interdependent skill-sets that different practitioners bring to these engagements, and the market forces that create a demand for diverse providers.

Developing an international assurance standard on greenhouse gas statements

Worldwide public concern over climate change and the need to limit greenhouse gas (hereafter, GHG) emissions has increasingly motivated public officials to consider more stringent environmental regulation and standards. The authors argue that the development of a new international assurance standard on GHG disclosures is an appropriate response by the auditing and assurance profession to meet these challenges. At its December 2007 meeting, the International Auditing and Assurance Standards Board (hereafter, IAASB) approved a project to consider the development of such a standard aimed at promoting trust and confidence in disclosures of GHG emissions, including disclosures required under emissions trading schemes. The authors assess the types of disclosures that can be assured, and outline the issues involved in developing an international assurance standard on GHG emissions disclosures. The discussion synthesizes the insights gained from four international roundtables on the proposed IAASB assurance standard held in Asia-Pacific, North America, and Europe during 2008, and an IAASB meeting addressing this topic in December 2008.

International Society for Applied Ethology. Special issue: a Selection of Papers from the 38th International Congress of the ISAE, Helsinki, Finland, August 2004

Welcome to the latest collection of papers selected from the International Society for Applied Ethology's (ISAE's) annual congress. The ISAE is a multi-faceted scientific society that supports applied research on animals under the influence of humankind. Every year, we aim to invite congress participants who have submitted papers, plenary talks, run workshops, or presented the memorial lecture on theoretical, review or discussion papers of topical interest to contribute to the Special Issue. These papers are peer-reviewed before being published here in Applied Animal Behaviour Science. International Society for Applied Ethology (ISAE) Special Issue 2004.

International Society for Applied Ethology. Special issue: a selection of papers from the 39th International Congress of the International Society for Applied Ethology (ISAE), Tokyo, Japan, August 2005

Welcome to the latest collection of papers selected from the International Society for Applied Ethology's (ISAE's) annual congress. The ISAE is a multi-faceted scientific society that supports applied research on animals that are managed by humans. Every year, we aim to invite congress participants who have submitted papers, plenary talks, run workshops, or presented the memorial lecture on theoretical, review or discussion papers of topical interest to contribute to the Special Issue. These papers are peer-reviewed before being published here in Applied Animal Behaviour Science. This year, we have a variety of papers to bring to your attention. The David Wood-Gush Memorial lecture, the keynote address of the congress, was given by Shigeru Watanabe on animal cognition and welfare. His paper highlights how animal's sensory capabilities relate to their welfare. On the topic of human–animal bonds, Stine Christiansen and Björn Forkman explore how animal welfare is assessed in a veterinary context, and how those assessments might be improved by ethologists. Yoshie Kakuma and co-authors report on the discussions from a workshop on the welfare of working and companion dogs in five different countries. Based on their plenary lectures, Michael Cockram discusses the factors that affect farmed animals during road transport and how these might contribute in making decisions to restrict journey times, while Clive Phillips and co-author Danica Peck examine how personality influences the behaviour and interactions between zoo-housed tigers and their keepers. We hope you enjoy these papers. Our sincere thanks go to both the authors and referees, without whom these special issues would not be possible. A selection of papers from the 39th International Congress of the International Society for Applied Ethology (ISAE), Tokyo, Japan, August 2005.

Os processos de inserção e atuação do ISAE junto à comunidade empresarial paranaense

A proposta realizada nesta Dissertação de evidenciar participação do Instituto Superior de Administração Economia do Mercosul da Fundação Getulio Vargas, no desenvolvimento empresarial regional do Paraná. Seis anos, desde sua criação no Estado, em 1996, período de tempo focalizado descrito mediante as diversas evidências coletadas no Estudo de Caso. Os focos da contextualização do trabalho são os processos de inserção atuação do Instituto na comunidade paranaense, com ênfase no meio empresarial. estudo aponta as iniciativas empreendimentos integrantes de sua memória institucional. Como categorias de análise no estudo, foram caracterizados na literatura, em seus conceitos principais, explicitados na prática do ISAE, os eixos de Internacionalização, Articulação Promoção Institucional, Customização Regionalizada Empreendedorismo Inovação, cujas ações possibilitaram conhecimento, aceitação, reconhecimento sentido de pertencimento do ISAE pela comunidade, também inserção atuação da própria comunidade, com ênfase no meio empresarial, no cotidiano do Instituto. papel de refletor da marca FGV como integrador dos produtos de suas diversas Unidades proporcionou quebra de resistências iniciais de uma cultura avessa influências estranhas. investigação empírica realizada no Estudo de Caso.com os alunos, egressos lideranças da comunidade evidencia ressalta, nos resultados obtidos, valorização do espírito inovador, credibilidade confiança, bem como modernidade e o respeito que Instituição conquistou em sua trajetória. As conclusões do estudo realizado demonstram que forma de condução que ISAE, como uma instituição de modelo organizacional descentralizado, vem implementando atende supera as expectativas que levaram sua criação.

Isaïe /

Mode of access: Internet.

Commentaire sur Isaïe /

Greek text, with French translation on facing pages; critical material in French.

Études sur le texte d'Isaïe : ou le livre du prophète Isaïe expliqué a l'aide des notions acquises sur les usages...des peuples anciens /

v.3 titled: Appendices aux Études sur le texte d'Isaïe.

Version arabe d'Isaïe

de R. Saadia ben Iosef Al-Fayyoûmî ; publiée avec des notes hébraïques et une traduction française d'après l'arabe par Joseph Derenbourg et Hartwig Derenbourg

Raman spectroscopy of the multi-anion mineral schlossmacherite (H3O,Ca)Al3(AsO4,PO4,SO4)2(OH)6

The mineral schlossmacherite (H3O,Ca)Al3(AsO4,PO4,SO4)2(OH)6 , a multi-cation-multi-anion mineral of the beudantite mineral subgroup has been characterised by Raman spectroscopy. The mineral and related minerals functions as a heavy metal collector and is often amorphous or poorly crystalline, such that XRD identification is difficult. The Raman spectra are dominated by an intense band at 864 cm-1, assigned to the symmetric stretching mode of the AsO43- anion. Raman bands at 809 and 819 cm-1 are assigned to the antisymmetric stretching mode of AsO43- . The sulphate anion is characterised by bands at 1000 cm-1 (ν1), and at 1031, 1082 and 1139 cm-1 (ν3). Two sets of bands in the OH stretching region are observed: firstly between 2800 and 3000 cm-1 with bands observed at 2850, 2868, 2918 cm-1 and secondly between 3300 and 3600 with bands observed at 3363, 3382, 3410, 3449 and 3537 cm-1. These bands enabled the calculation of hydrogen bond distances and show a wide range of H-bond distances.

Mass transfer properties (permeability and mass diffusivity) of four australian hardwood species

Characterization of mass transfer properties was achieved in the longitudinal, radial, and tangential directions for four Australian hardwood species: spotted gum, blackbutt, jarrah, and messmate. Measurement of mass transfer properties for these species was necessary to complement current vacuum drying modeling research. Water-vapour diffusivity was determined in steady state using a specific vapometer. Permeability was determined using a specialized device developed to measure over a wide range of permeability values. Permeability values of some species and material directions were extremely low and undetectable by the mass flow meter device. Hence, a custom system based on volume evolution was conceived to determine very low, previously unpublished, wood permeability values. Mass diffusivity and permeability were lowest for spotted gum and highest for messmate. Except for messmate in the radial direction, the four species measured were less permeable in all directions than the lowest published figures, demonstrating the high impermeability of Australian hardwoods and partly accounting for their relatively slow drying rates. Permeability, water-vapour diffusivity, and associated anisotropic ratio data obtained for messmate were extreme or did not follow typical trends and is consequently the most difficult of the four woods to dry in terms of collapse and checking degradation. © The State of Queensland, Department of Agriculture, Fisheries and Forestry, 2012.