Corporate accounting

In 1989 chlorine was produced by 25 companies at 52 locations in the United States (Table 4). Approximately half of these plants are located in the Southeast (Eig. 2). Two companies, Dow Chemical USA and Occidental Chemical Corporation, accounted for 54.3% of the total operating capacity the top five companies accounted for 77.5%. Although 0.8 million tons per year of chlorine capacity is presendy idle (Table 4), announced expansions are expected to bring an additional 660,000 t of new chlorine capacity onstream by 1992, increasing total capacity by about 6%/yr (Table 5). 

Schafer, K. S., Reeves, M., Spitzer, S. and Kegley, S. E. (2006). Chemical Trespass Pesticides in Our Bodies and Corporate Accountability. Pesticide Action Network North America, San Francisco, California. 

Therefore, a basic understanding of accounting concepts is essential for the operation of all pharmaceutical organizations, from neighborhood pharmacies to chain pharmacies and international pharmaceutical corporations. Accounting skills and knowledge are not only assets for pharmacy management, but also contribute to the overall success of pharmaceutical business ventures. 

Identification and Authentication of Data and Data Source (Audit Trail). The ability to verify the integrity of records and to trace accountability for creation and modification of data are probably the most significant concerns of the FDA in relation to their ability to protect the public health and hold individuals and corporations accountable. 

The Future 500, a nonprofit environmental and stakeholder engagement consulting firm, provides tools and services that enable best practices in stakeholder engagement at the world s leading companies. One of the Future 500 tools, the Corporate Accountability Practice (CAP) Gap Audit , delivers an answer to the dilemma of CSR/SRI survey fatigue, and supports the planning effort to manage the myriad of issues most important to key stakeholders. 

Special Features. Governance and disclosure. The Ten Point Plan sets forth best practices based on lessons learned from Enron and other recent corporate accountability scandals. The Ten Point Plan is a bold call-to-action by a respected CEO, its criteria are considered somewhat more stringent than NYSE. 

Marc Brammer is Senior Research Analyst with Innovest Strategic Value Advisors in New York. Mr. Brammer covers companies in the specialty chemicals, industrial manufacturing, and automotive sectors and has researched a number of reports on corporate accountability and environmental policy. He holds a Masters degree in Political Theory from the Graduate Faculty of the New School University. 

The ACCA set up the UK Environmental Reporting Awards (ERAs) scheme in 1991, which at the time of writing had completed its ninth cycle (see section 3.7). The scheme aims to support the development of corporate environmental techniques. The ERAs are now regarded as a major national initiative, which reflects the growth in corporate environmental reporting and increased demand from stakeholders for corporate accountability. The ACCA concept has become the prototype for many other country award schemes, as well as attracting the attention of the UK environment minister to present the awards for four consecutive years. 

This point is made in relation to small firms in Walters (2001 380-84) and in James et al (2004). A report commissioned by the HSE also points out that many of the new ways of accessing contacting and influencing employers are untested (Greenstreet Berman 2004). A study for the Centre for Corporate Accountability provides an extensive review of the international literature and strongly supports the role of enforcement, as does a more analytical Canadian study on the international literature which argues that there is strong evidence that enforcement action improves health and safety performance with better effect than other approaches ( Davis 2004 Tompa et al 2004). 

Davis, C. (2004). Making companies safe What works London Centre for Corporate Accountability. 

Public Policy Corporate governance and corporate accountability Toxics use reduction Sustainabiiity and sustainabie suppiy chains (e.g., the need for companies to consider a reduced environmentai footprint for the integrated product iife cycie), inciuding raw materiai suppiy, product manufacturing, shipment, use, and disposai... 

Because no production was in place that was suitable for mass markets, it was up to research contractors to estimate the cost of the production technologies they had developed. And, because they competed for research funding, they had incentives to put the best forward with the lowest estimates possible. Unfortunately, this situation forced JPL into the position of evaluating not only the underlying technology, but also the validity of corporate accounting systems and the estimates they produced. 

BigBuy s corporate accounting standards specify a 25% inventory holding cost rate for all retail outlets. 

Smith, N. (1990) Morality and the Market Consumer Pressure for Corporate Accountability, London Routledge. 

Tim Paree serves as national corporate accounts manager for Ansell Protective Products. He manages corporate customer projects coordinating comprehensive site... 

Figure 6.12.4 shows the ten largest ethylene oxide producers in the world. The largest producer Dow Chemicals (including Union Carbide Corporation) accounts for 16% of the world capacity, followed by SABIC (10%), Shell (7%), and BASF (6%). 

Customer segmentation comes under consideration to determine what categories to include all customers, business unit customers, channels, corporate accounts, customer distribution centers, stores, demographic segment, consumer groups, and so forth. 

The process of completing ongoing reviews in order to assess the effectiveness of the fire safety management system will also provide the core information for an annual review and report to be published. In many sectors of industry annual reviews are conducted to ensure the organisation s compliance with, not only the principles of safety managements, but also the requirements of corporate accountability. 

Ashe, B. (2002). Eskom s reach in Africa, 16 August 2002. EarthLife Africa eThekwini. Eskom s African privatization footprint 2000-2002. CorpWatch Holding Corporations Accountable website. Retrieved April 21, 2009, from http //www.corpwatch.org/article.php id=3529... 

If the courts were inclined to restrain governmental attempts to set high standards of corporate responsibility, they were even more willing to limit corporate accountability by fashioning business-friendly common law rules. First, a manufacturer of a defective product other than food could be held liable to direct... 

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