Profit and Loss Statements

This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardization (ISO) 14001. Specifically, the study investigated the impact of carbon risk management on carbon performance through the mediation of carbon accounting. This research adopts a quantitative method with a final sample size of 136 and structural equation modeling (SEM) was employed to analyze the data. The findings suggest that carbon risk management and carbon accounting have a significant positive effect on carbon performance. Notably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance.

Purpose: Even if popular, carbon accounting is not yet compulsory for companies. However, it should be and certainly will be. From the state's point of view, this will be a prerequisite to respecting its international commitments. From the point of view of companies, it is also necessary because they use, in part for free, limited resources to create value-added […] and they generate externalities which are not yet fully measured and communicated. Our purpose is to propose a relatively new metric, which is quite simple and could be applied to all companies, especially small ones (turnover < EUR 10 million). Design/methodology/approach: Our metric in this paper is linked to the income statement and measurement of the output of carbon used in the production process of goods and/or services. We compare the use of carbon by seven Polish companies in seven different sectors from 2014 to 2020. The metric is computed in the same way for the firms in our sample and is based on information which must be stated on the yearly income statement. Findings: From our empirical tests, we observe that comparison can first be made between firms and sectors. As expected, the impact is far more important for industries than for service companies. In terms of volatility, we reach the same result. However, this volatility is not linked to the nature of the companies but more to the volatility of the carbon price. As a first step, this gives an interesting and rough measure of the cost of the carbon emission per company per year.

Organization is working as a Chartered Accountants firm under the rules and regulations and code of ethics designed for CA firms by ICAI (The Institute of Chartered Accountants of India).
The Institute of Chartered Accountants of India (ICAI or the Institute) was established as statutory body on July 1, 1961 under Chartered Accountants Ordinance, 1961 to regulate the profession of accountancy in the country.
ICAI is governed by the Council which consists of nineteen members. Fifteen members are elected from amongst the members for a period of four years. The remaining four of the Council members are nominated by the Government of India.
Vision of the ICAI is: The profession of Chartered Accountants in India should be the benchmark of professional excellence upholding the principles of integrity, transparency and accountability.
Mission of ICAI: Is to achieve excellence in professional competence, add value to businesses and economy, safeguard public interest; ensure ethical practices and good corporate governance while recognizing the needs of globalization.




These kinds of firms provide different kinds of professional services like audit, taxation and management consultancy to its clients.
The Chartered Accountancy course is conducted by the Institute of Chartered Accountants of India, which has its headquarters in New Delhi, 5 regional offices (Calcutta, Kanpur, Chennai, Mumbai and New Delhi) and 81 branches under these regional centres.

“Conclusion, Business and Manufacturing” is Part 10 of a ten part presentation series "Automotive Dynamics and Design". The intent is to form a comprehensive series of lectures providing instruction in the design of automobiles from both a practical and a stylistic viewpoint. The ten segments constitute the core (reading assignments, homework, and test material not included) of a class to be given over a period of about twelve weeks. The ten course segments are:
1) "Automotive Dynamics and Design"
2) "Longitudinal Dynamics"
3) "Lateral Dynamics"
4) "Vertical Dynamics"
5) "Mass Properties Analysis and Control"
6) "Tire Behavior"
7) "Aerodynamics"
8) "Advanced Topics"
9) "Design (Styling)"
10) "Conclusion, Business and Manufacturing"
Part 1 is essentially an introduction to, and a syllabus for, the course of study. Part 2 constitutes a study of automotive acceleration, braking, and crash deceleration. Part 3 constitutes a study of oversteer, understeer, directional stability, rollover, lateral acceleration: transient and steady state. Part 4 constitutes a study of springing, damping, shock attenuation, road contact, road vibration transmissibility, ride motions. Part 5 constitutes a study of the ten mass properties equations, the ten mass properties uncertainty equations, standard deviation, normal distribution, regression analysis, coefficient of determination, correlation, degrees of freedom, total weight estimation, unsprung weight estimation, sprung weight estimation, estimation of the total weight c.g., estimation of the unsprung weight c.g., estimation of the sprung weight c.g., estimation of the total mass moments of inertia,  estimation of the unsprung mass moments of inertia, estimation of the sprung mass moments of inertia, estimation of the total products of inertia, estimation of the sprung roll moment of inertia. Part 6 constitutes a study of friction vs. traction, normal load vs. deflection, normal load vs. contact area, load capacity, vertical stiffness, lateral traction, longitudinal traction, %Slip, Slip Angle, Traction Ellipse, rolling resistance, temperature effects, speed effects. Part 7 constitutes a study of Navier-Stokes Equations, dimensionless indicators (Reynolds Number, Mach Number), streamlines, Bernoulli’s Equation, drag, lift, boundary layer, separation, wake, vortices, center of pressure, aerodynamic stability, wings, fences, spoilers. Part 8 constitutes a study of camber, caster, toe in/out, scrub, kingpin angle, scrub radius, effective spring rate, roll stiffness, suspension geometry, roll axis, steering geometry, turn centers, geared and equivalent gearless systems, products of inertia, gyroscopic reactions, fuel economy, standing wave, hydroplaning. Part 9 introduces the concept of Design (a.k.a. Styling), Design Schools, Design Practitioners, Design Process, Exterior Design, Interior Design. Part 10 deals with the business and manufacturing aspects of automotive endeavors: business plan (product, market, cash flow, P&L, capitalization, ROI, etc.), profit and loss statements, break-even analysis, in-house or subcontract decisions, plant location and layout, jigs and fixtures, equipment, supply and inventory, customer service & relations strategy.