Environmental Auditing Guide - 10205 Words

ENVIRONMENTAL AUDITING GUIDE IGC Document 135/12/E Revision of Doc 135/05/E EUROPEAN INDUSTRIAL GASES ASSOCIATION AISBL AVENUE DES ARTS 3-5 ï‚ · B – 1210 BRUSSELS Tel : +32 2 217 70 98 ï‚ · Fax : +32 2 219 85 14 E-mail : info@eiga.eu ï‚ · Internet : www.eiga.eu IGC DOC 135/12 ENVIRONMENTAL AUDITING GUIDE PREPARED BY : Marco Arrighi Stephen Bradley Philip Brickell Philippe Beraud Sophie Duboudin Cristina Gomez Delgado Per Oystein Storlien Lilijana Ruedl Simic Chris Szweda Sapio Industrie Air Products EIGA Air Liquide Air Liquide Praxair Espaà ±a Yara Praxair Messer Slovenija The Linde Group Disclaimer All technical publications of EIGA or under EIGA s name, including Codes of practice, Safety procedures and any other technical†¦show more content†¦3 4.4 Types of Audit ........................................................................................................................... 4 4.4.1 Self Audit / Self-assessment ............................................................................................. 4 4.4.2 Internal Audit ..................................................................................................................... 4 4.4.3 External Audit .................................................................................................................... 4 4.5 Basic Principles of Auditing ...................................................................................................... 4 4.5.1 Basic Characteristics ....................................................................................................... .. 4 4.6 The Keys to Success ................................................................................................................ 5 4.6.1 Support from Management................................................................................................ 5 4.6.2 Participation by All Parties................................................................................................. 5 4.6.3 Auditor Independence and Objectivity .............................................................................. 5 4.6.4Show MoreRelatedWhat Is the Need for an External Audit1629 Words   |  7 Pagesin the future, which is the information that the Bank will be trying to find out.Therefore; audit reports are not an issue of paramount importance, especially in owner controlled companies. Not all owner controlled companies need to be audited. Auditing of companies does not depend on the type of ownership (that is, sole trader, partnership or co-operative), but it mostly depends on the size of the company at hand. There are laws that have been made in the U.K that exempt certain companies especiallyRead MoreSecurity Administration, Inc.1359 Words   |  6 Pagesreported not malicious, will be a documented reprimand. The second offense by the same employee/s, will be an automatic termination. V. Auditing Auditing – the process of ensuring policies are enforced including user access and rights review, privilege auditing, usage auditing, escalation auditing, administrative auditing, and log file auditing. Purpose: Auditing is a way of identifying mistakes made and using those audits to make suggestions so that the mistakes don’t take place a second time. ThisRead MoreAccounting Theory Assignment 21710 Words   |  7 PagesMONASH UNIVERSITY SEMSTER 1 – YEAR 2011 AFW 3040 – ACCOUNTING THEORY BY: SARAH WONG Assignment 2 – 1500-word Essay Topic: How social and environmental reporting practices undertaken by companies highlight the limitations of the conceptual framework. Introduction: Accountancy has always been concerned with mainly the accountability of directors to shareholders and companies to creditors. As companies grow larger and become more integrated with the society, this call for a focus towards sustainabilityRead More Becoming a CPA Essay1319 Words   |  6 Pages The exam is administered over a two day period within the boundaries of the fifty-four jurisdictions that use the exam. It is given and graded in English only. The exam consists of four sections: Business Law Professional Responsibilities; Auditing; Accounting Reporting- Taxation, Managerial, and Governmental and Non-Profit Organizations; and Financial Accounting Reporting-Business Enterprises. Once you have become a CPA, most states require you to take a specified amount of continuingRead MoreHomework Week 1 Accounting984 Words   |  4 Pages1-2. Identify and describe the five environmental differences between governments and for-profit business enterprises as identified in the Gov ernmental Accounting Standards Boards Why Governmental Accounting and Financial Reporting Is—and Should Be—Different. The five environmental differences include mission/purpose, source of revenue, potential longevity, relationship with stakeholders, and role of budget. The mission/purpose is defined by the goals of the organization. The purpose of aRead MoreEnvironmental Auditing Assignment 34926 Words   |  20 PagesHES4811 Integrated Environmental Management Systems and Auditing ASSIGNMENT 03: Environmental Auditing Assignment Number: 337106 Contents List of Tables Table 1: Compliance Audits vs. Management Audits 7 List of Figures Figure 1. Clariant Global Chemical Company’s environmental goals for 2020. 12 3.0 Introduction Environmental auditing’s purpose, its three main categories, and the key steps involved in running an environmental audit are discussedRead MoreProject Management Body Of Knowledge Guide912 Words   |  4 PagesResponsibility Rankings, fairing lower than competitors. This has raised an alarm amongst the stakeholders and executives as environmental and sustainability issues were left out in the 2015 annual report (SQUARE ENIX HOLDINGS CO., LTD., 2015). Figure 1: Square Enix Year-on-Year net income (SQUARE ENIX HOLDINGS CO., LTD., 2015) Hence in this report, an in depth look towards environmental sustainability would be made, examples of what competitors have done to address this issue and how assumed company SquareRead MoreRole of a Community Nurse in Clinical Audit675 Words   |  3 Pagesaudit is to improve the quality of patient care. Therefore the role of the community nurse in the clinical audit is to work toward this end goal. Specific duties that define the community nurses role in the clinical audit will vary depending on environmental variables. According to Collis (2006), the role of the community nurse in the clinical audit is as change agent. To be a change agent, the nurse engages every possible tool and strategy used in the audit process. The community nurse is also inRead MoreThe Impacts of Sustainable Tourism and Their Influence on Resort Management1684 Words   |  7 Pagestrying to find ways to sustain our resources. Lately, the buzz word that is frequently mentioned in tourism industry is sustainable tourism. Sustainable tourism is tourism that takes full account of its current and future economic, social and environmental impacts, addressing the needs of visitors, the industry, the environment and host communities (UNWTO, 2005). The issue of sustainable development came to peoples attention when nature began to deteriorate. For example, ozone depletion, favouritismRead MoreFinancial Crimes1610 Words   |  7 Pagesfraud and forensic accounting techniques can assist forensic accountants in identifying illegal activity and discovering and preserving evidence. Forensic accounting is a science that deals with the application of accounting facts gathered through auditing methods and procedures to legal problems usually dealing with financial and valuation issues (Grippo, 2003). Forensic accounting investigates an allegation where the results are presented in a legal setting. 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Pride And Prejudice By Jane Austen - 1772 Words

Pride and Prejudice, by Jane Austen, is a novel that pushed the standards and the norm for the century in which it was written. The novel includes Austen’s personal commentary on upbringing, marriage, social class, and, especially, a woman’s role in society. Pride and Prejudice focuses on a family in the middle class of the social hierarchy in England, where a woman’s social status and ease in life was determined through marrying a wealthy man who could provide her with a secure future. Elizabeth Bennet is a headstrong, determined, and highly intelligent woman, who knows that she does not want to be in the submissive, obedient, and soft spoken role expected from every woman. Firmly believing that women have every right to be happy through marriage, she ignores the inescapable rules, which contrasts with the views of other women in the society. Throughout Pride and Prejudice, Elizabeth faces many situations in which her belief in the importance of happiness in mar riage is prominent and is a defining characteristic that makes her different from other women during her time. Jane Austen develops and turns Elizabeth Bennet into a character with an incredibly strong and independent personality contrasting against other women in the society, which in turn gives Austen a voice in society and represents what she believed in. Jane Austen depicts Elizabeth as the strong, independent and unconventional woman she is when she has Elizabeth challenge and even go against the norm in theShow MoreRelatedPride And Prejudice By Jane Austen Essay1724 Words   |  7 PagesThe 18th century novel, Pride and Prejudice, by Jane Austen, is a fascinating book about a young woman’s struggle with family and love. Pride and Prejudice was originally published in 1813, but, the most common version of the story, and the one used for this research, is from the version published in 1892, still by only Jane Austen, though many other authors have contributed to this book over time. Austen often references the class system at the time, often noting one of the multiple heroine’s struggleRead MorePride And Prejudice By Jane Austen1467 Words   |  6 Pages Pride and Prejudice by Jane Austen is a classic novel that has remained relevant even years after its release. Its themes and symbols are understandable to even the m ost modern of reader. One of the many themes is sisterhood, something that is focused on constantly throughout the novel. Elizabeth Bennet, the protagonist of the novel, finds many of her decisions to be based upon the actions of her sisters. Making sisterhood a main driving force. Whether they are confiding in each other for marriageRead MorePride And Prejudice By Jane Austen872 Words   |  4 PagesIn my personal cherished novel, Pride and Prejudice by Jane Austen, the worlds of two immensely divergent people display the marxist idea of the importance of social status and its affect on the people. The two main characters seem to be on opposite ends of the earth in terms of an affluent Mr. Darcy being so privileged while on the contrary, Miss Elizabeth Bennet is of a lower class. Throughout the novel, there is a fine distinction between their clashing opinions and actions that are highly influencedRead MorePride And Prejudice By Jane Austen Essay1711 Words   |  7 Pageshe 18th century novel, Pride and Prejudice, by Jane Austen, is a fascinating book about a young woman’s struggle with family and love. Pride and Prejudice was originally published in 1813, but, the most common version of the story, and the one used for this research, is from the version published in 1892, still by only Jane Austen, though many other authors have contributed to this book over time. Austen often references the class system at the time, often noting one of the multiple heroine’s struggleRead MorePride And Prejudice By Jane Austen1285 Words   |  6 PagesPride and Prejudice Analysis I.Introduction Jane Austen wrote her novels during the time period known as the Regency. The Enlightenment and the Age of Reason, a time where ideas like democracy, secularism, and the rise of developing sciences were making their way across Europe had come to an end.It was replaced with the wave of horror that was the French Revolution, a once minor revolt that escalated into a violent war, concluding with the rise of Napoleon, which whom England fought against the majorityRead MorePride And Prejudice By Jane Austen1384 Words   |  6 PagesNicole Voyatzis Professor W. Acres HISTORY 1401E May 26, 2015 Discussion Paper - Pride and Prejudice Pride and Prejudice written in 1813 by Jane Austen tells the story of The Bennet’s and their five unmarried daughters. The family live as part of the lower gentry in early 19th century England. With that being said, Mrs. Bennet’s primary focus in life is to ensure that all her daughters are married, preferably to wealthy men. The book begins with Mrs. Bennet seeing an opportunity for her daughtersRead MorePride And Prejudice By Jane Austen1570 Words   |  7 PagesThe comical novel Pride and Prejudice by Jane Austen depicts the love life of women in the early 1800’s. Austen shows the hardships young women in that time period had to go threw to find their place in this world. Women were thought of as objects to the men, they were supposed to be stay at home mothers, or simple just a accessory to their partner. Women were the subordinates in life, as they still are today. Austen tells the story of how Mrs. Bennet (a mother of 5) works tirelessly to get her daughte rsRead MoreJane Austen: Pride and Prejudice 1086 Words   |  5 PagesJane Austen, born December 16, 1775, was an English novelist whose works of romantic fiction earned her a place as one of the most widely read authors in English literature. Austen’s novels critique the life of the second half of the eighteenth century and are part of the transition to nineteenth-century realism. Though her novels were by no means autobiographical, her fictional characters do shed light on the facts of her life and but more importantly, they offered aspiring writers a model of howRead MorePride And Prejudice By Jane Austen914 Words   |  4 Pages Bell 1 Natalie Bell Pedersen English 4 honors 29 February 2016 Pride and Prejudice Essay Jane Austen s novel, Pride and Prejudice, focuses on the social conflicts of England during the 1800s. Elizabeth Bennet and Mr. Darcy fall in love, and face social criticism. Mr. Darcy struggles with the ideology of societal expectations while falling in love with Elizabeth Bennet. After persistent self-reflection, Mr. Darcy overcomes the stereotype of whom he should marry, and marries ElizabethRead More Pride and Prejudice by Jane Austen 1104 Words   |  5 Pagesrate of over 50% from 1970-2010. However, during the eighteenth and nineteenth centuries, marriage was often one of the few choices for a woman’s occupation. Reading Pride and Prejudice by Jane Austen from the twenty-first century perspective might make some matters that are stressed in the book seem dated or trivial. As Pride and Prejudice was set sometime during the Napoleonic Wars, it is only fitting that finding a proper marriage is on the minds of many of the women in the book. Marriage and marrying

Presidential Election Clinton Vs. Trump - 1285 Words

Clinton vs. Trump: Two Different People, Two Different Americas During the 2016 Presidential campaign between Hillary Clinton and Donald Trump, there were many campaign advertisements from both sides that strongly resonated with voters. Clinton’s role model ad, for example, sent a powerful message by illustrating Trump’s substandard behavior as a presidential candidate. On the other hand, Trump’s â€Å"Hillary Clinton won t Change Washington† ad demonstrated Clinton’s ineffectiveness as a leader as well as being part of the problem and not the solution. For example, one of the reasons that Trump was able to win the 2016 presidency was to increase voter turnout from the white working class male by connecting Clinton to the Washington elites. As a result, this paper will be examining the effects and implications that both of these campaign ads had towards the electorate in terms of how each candidate’s message played a role in the outcome of the 2016 Presidential election. One of the ways the Clinton campai gn targeted Trump was to focus on his individual character. In Clinton’s role model ad, she illustrates the controversial quotes from Trump by replaying his statements while children are watching on television. In some of the scenes, Trump is seen encouraging the act of violence or the appearance of violence by stating the following: â€Å"You know what they used to do to guys like that when they were in a place like this, they be carried out on a stretcher†, â€Å"And you can tell themShow MoreRelatedSecretary Clinton And Donald Trump1473 Words   |  6 Pagespressure. Secretary Hillary Clinton and Donald Trump are two of the main candidates in this presidential election. Throughout the presidential debates, both of the candidates have discussed many issues that affect that citizens of the United States such as immigration, abortion, guns, health care, education, economy and jobs and taxes to list a few. There have been many setbacks in their campaigns, with Mr. Tru mp not having any experience with politics and Secretary Clinton with many revolting backRead MoreElection Of 2016. The Country Is A Divided Political Entity1259 Words   |  6 PagesElection of 2016 The country is currently a divided political entity. A large part of the nation is very involved in the election as well in many parts of the world. They are watching every move each candidate makes and pulling apart each sentence said now and comparing it to their previous interviews and standings. Everyone in the world is also awaiting the results of this very eventful election so far. November 8, 2016 will be a day in history no one will forget. It is the day when everyone getsRead MoreWhat Is The Change Of Commercials Over Time1159 Words   |  5 PagesTime From the late twentieth century to the early twenty first century, campaign advertisements mainly concentrated on the promotion of a presidential candidate by making him seem more personable. A recurring tactic throughout numerous advertisements is the appeal to specific demographics or to American patriotism. In his campaign for the 1960 presidential election, John F. Kennedy’s campaign team created a commercial specifically geared towards the African American voters in the country. In this adRead MoreGlobal Economy And The American Dream1286 Words   |  6 Pagesthe citizens’ best interest and not for personal gains or being lobbied by corporations. Only seven years ago there was a limit on how much an individual or corporation could fund a certain political campaign. However the Citizens United vs. the Federal Election Commission (FEC) Supreme Court ruling in 2010 changed the political campaign atmosphere. According to the congressional digest â€Å" The Supreme Co urt’s 2010 Citizens United v. FEC decision gave corporations and unions the freedom to spend asRead MoreCyber Politics And The Campaign Election1192 Words   |  5 Pages Cyber Politics in The Recent 2016 Campaign Elections Following the Guidelines of Cyber-Democracy Course 273 Section 90-91 Stacie Beattie California State University of Monterey Bay Since the 2000’s, the Presidential campaign process and candidates have progressively increased with the power of Internet for political purposes like, interacting with the public, fundraising, gathering supporters, gathering data on voters, and reaching adolescence. The evolution of social media inRead MoreAbortion And The Second Presidential Debate Essay1334 Words   |  6 PagesI have chosen to write about abortion and its role in the third presidential debate of 2016. To begin, we need to understand abortion and how it is received in the United States before we try to understand how the current candidates addressed abortion. Abortion has been a hot button topic in the United States since Roe vs. Wade in 1973 when criminalizing abortion was considered unconstitutional under the Due Process clause of the 14th amendment. This trial created a nationwide debate on not onlyRead MoreAnalysis Of Donald Trump s President Of The United States Essay970 Words   |  4 PagesReality star and businessman Donald Trump announced his candidacy for President of The United States on June 16, 2015. â€Å"Sadly the American dream is dead,† Trump said. â€Å"But if I get elected president I will bring it back bigger and better and stronger than ever before (qtd in â€Å"Donald Trump Jumps In†). Trump plans to do so with campaign slogan ‘Make America Great Again’ (TRUMP MAKE AMERICA GREAT AGAIN!) America will be great again with Trump as President for these reasons. He is pro-life, against gun-controlRead MoreThe Presidential Election Is A Stressful, Intimidating Time For America Essay940 Words   |  4 PagesThe presidential election can be a stressful, intimidating time for America. Arguments and opinions erupt constantly for months while America decides on who the next best candidate will be to run the country, especially for the 2016 election. Friction between the Republican and Democratic parties have been intense, and the candidates run ning for the 2016 election have been causing a lot of tension. The two candidates for this year’s election would be none other than Republican Donald Trump and DemocratRead MorePresident Obama Is The President Of The United States852 Words   |  4 PagesNovember 2016. President Barack Obama is not qualified for re-election due to term restrictions established in the Constitution. The victor of the 2016 presidential balloting will be confirmed into office on 20th January 2017. Donald Trump is considered a cultural phenomenon, a television showman, and tycoon whose business runs from real estate to fashion wear to global beauty pageants. Donald Trump is a Republican Candidate for Presidential office of the United States for the year 2016.He made publicRead MorePresidential Election Is One Of The Most Controversial Presidential Race1006 Words   |  5 PagesThe 2016 election is one of the most controversial Presidential races the United States has seen. One reason for this is the increased polarity of the country towards a specific political party. However, members of the parties may not all support the same candidate.For example, Donald Trump has been denounced for â€Å"insufficient conservatism† by members of his own party (Breitbart 1). Yet he is still running on the Republican ticket and will receive the votes of the majority of Republicans, simply

Slotting Attachment in drilling machine free essay sample

There are number of machine tools producing round and taper holes. But many engineering components require square and non-circular holes. At present square and other non holes are produced using CNC machines or spark erosion or slotting machines. But there is no quality machine tool to produce square and polygon holes at minimum cost. Thus we made an attempt to design and fabricate an attachment for drilling machine which would produce square and polygon holes much more easily than the current method. This will be very useful to seat bolt heads etc. This attachment can be though of an inversion of the â€Å"Cam and Ball mechanism. This attachment can be fitted either in drilling machine or vertical milling machine. A complete design for this attachment for a size of maximum 20mm square and polygon holes has been successfully done and tested using an upright drilling machine. For different sizes of holes less than 20mm the tool can be changed. We will write a custom essay sample on Slotting Attachment in drilling machine or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Similar designs can be made for any size and any number of sides to avoid lot of setting time and pre-machining procedures involved in current methods and very useful in case of mass production. INTRODUCTION Coimbatore is a highly industrial city. This is mainly due to entrepreneurship of local peoples. As there is no public sector undertaking. The small-scale industries though have lathe and other general-purpose machine tools; they find it difficult to get a good finished square and polygon shaping the components. For producing square and polygon holes we have slotting and broaching machines. But it is slow process, the cost is high and setting time is more. A lot of time and manual work is involved in these methods. So this project â€Å"FABRICATION OF SLOTTING ATTACHMENT IN DRILLING MACHINE† is very much useful, if it is provided with good quality form tools of.