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FINANCIAL AND TECHNICAL ASPECTS OF EMS AUDIT

HOROMNEA, Emil; NUTA, Florian Marcel - In: EuroEconomica (2007) 18, pp. 38-42

The main purpose of this paper is to discuss the problem of auditing the environmental pressures and impacts and to clarify the advantages of this process. We discuss about the connections between the audit financial and technical aspects and the main standards. ISO 14001 defines environmental...

Persistent link: https://www.econbiz.de/10005405231

ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF INFORMATION FOR FINANCIAL AUDITORS

Todea, Nicolae; Stanciu, Ionela Cornelia; Joldos, Ana Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2011) 13, pp. 7-7

The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors. The mainobjectives taken into account when writing the article was to define the concept of environmental audit,to...

Persistent link: https://www.econbiz.de/10009150894

INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE

IENCIU, ALIN IONEL; CARDOS, VASILE DANIEL; MULLER, … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 522-527

The main objective of the paper is to bring to the forefront the environmental audit and the environmental risk when auditing financial statements, in order to obtain an image on what environmental aspects represent in the field of audit. The study is based on a fundamental, theoretical research...

Persistent link: https://www.econbiz.de/10008787394

REFLECTIONS ON ROMANIA'S ENVIRONMENTAL PROTECTION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

ZAMFIR, PAUL-BOGDAN - In: Annals - Economy Series 1 (2013) February, pp. 145-149

The destructive impact of antropic activities can no longer be ignored and all the human activities – from industry to domestic household - must impose a friendly behavior in relation to the environment. The environmental protection is an esential part of the enlarged reproduction and modern...

Persistent link: https://www.econbiz.de/10010633710

An Empirical Approach of Corporate Environmental Responsibility in Romania

Irina-Eugenia, Iamandi; Laura-Gabriela, Constantin - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 990-995

The aim of the present research paper is to investigate the corporate environmental responsibility (CER) in Romania, by taking into account a series of 24 relevant best practices examples in the field. First part of the paper analyses the concept of CER in close relationship with corporate...

Persistent link: https://www.econbiz.de/10010632014

Öko-Audit-Verordnung - ein Impuls für den Umweltmarkt?

Horsch, Helga; Altenburg, Ursula - In: ifo Dresden berichtet 03 (1996) 04, pp. 20-25

Eigenkontrolle basiert. Es führt zu einem betrieblichen Umweltschutz, der über die Einhaltung allein gesetzesbedingter Umweltauflagen …

Persistent link: https://www.econbiz.de/10005010303

Empirische Erfahrungen, Versichertenverhalten zu steuern

Osmers, Henning; Vauth, Christoph - Wirtschaftswissenschaftliche Fakultät, Leibniz … - 2004

empirical inquiries. Researchers have found that mismanagement is often a consequence of misplaced incentives. This paper tries … incentives. An introduction is given as a short overview of the healthcare sector with its economical specialties. This is … followed by an outline of some well established contract models and their effect on the demander’s incentives. The paper …

Persistent link: https://www.econbiz.de/10005464729