Sustainable Chemical Regulation in a Global Environment

The globalisation and unintended impacts of chemicals sets substantial challenges for sustainable development and the protection of natural resources such as land and water. Currently, there are three key chemical Conventions, the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal which came into force in 1992, the 1993 Rotterdam Convention on Trade in Dangerous Chemicals and the Stockholm Convention on Persistent Organic Pollutants (POPs) (2004). These Conventions have as common features a mechanism for assessment of chemical safety, a process for the addition of new chemicals to a list of controlled substances and capacity building in developed countries. However, they only cover a small fraction of the chemicals manufactured and traded across the world. Defining effective regulation of chemicals is an on-going debate that has the potential to have a significant impact on vested commercial and political interests. A sustainable chemical industry should take account of evidence-based standards and through legal mechanisms adopt long-term precautionary evaluations rather than short-term market driven decisions. It is argued in this paper that effective international chemical regulation in the future will come from the adoption of sound chemical management and corporate social responsibility, but it recognised that this will face the challenge of economic disparity between countries and the potential export of regulatory risk from big chemical conglomerates to poorly regulated jurisdictions

Window Dressing in Reported Earnings

The article discusses the use of the term window dressing, a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives

Strongly Hilbert Modules

We will provide some results on Hilbert modules, namely an equivalent condition forfaithful Noetherian modules to be Hilbert. Then, we will generalize the notion of a Hilbertrings and modules to create the concept of C-Hilbert rings and modules. Finally, to providemore examples of C-Hilbert modules, we will take the notion of strongly Hilbert rings andextend them to strongly Hilbert modules

Tawney's critique of Weber

Typewritten sheets in cover. Thesis (M.A.)--Boston University Bibliography: p. 125-126