Companies Act, for May , Examinations) - the relevant sections of the Companies Act, . Topic wise analysis of Past Exam papers of IPCC. No. ABC. Students can download IPCC May study material in pdf format so that it is easy to read IPCC books in Chapter 2 Financial Statements of Companies 6 The Companies Act, . read along with Supplementary Study Paper Here all the direct download links to view CA ipcc study material pdf files are given. You can download Law Ethics and Communication | IPCC Study Material for May The Companies Act, , Chapter 6 · Chapter 6.
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Company Name: StudyCafe. Designation: Team Income-tax (10th Amendment) Rules, AAF. Guidelines for. Free download IPCC Companies Act Hand Written Notes PDF English Download available at mtn-i.info TDS Summary for Nov Company Audit II Notes relevant for May 1. As per section of companies act, require every company to prepare financial.
The oil industry had the capability to assess and develop CCS based on their experience since the s in CO2 injection as part of enhanced oil recovery EOR , and the coal industry had a strong incentive to develop carbon capture and storage technology, perhaps in cooperation with coal-burning utilities—at or near sites of coal-fired power plants.
The major investor-owned fossil fuel companies did not follow this path. On the contrary, they took essentially the opposite path, denying the reality of the problem of climate change, working to ensure that fossil fuels would remain central to global energy production and that emissions would continue unabated. Indeed, more than half of all industrial emissions of CO2 since the Industrial Revolution have been emitted since Data sources: Boden et al. Instead, many of the largest fossil energy companies pursued a business model that coupled doubt-mongering about climate science with political advocacy against carbon regulations and in support of aggressive development of new sources of fossil fuels.
Industry lobbying factored heavily in the rejection of the Kyoto Protocol by the U. Senate to take up federal climate legislation after a comprehensive cap on emissions passed the U.
House of Representatives in Mackinder ; Grandia ; Oreskes In effect, the industry created a self-fulfilling prophecy: The absence of carbon regulation would ensure that fossil fuels would continue to be a good investment, and the companies would maximize profits for their shareholders to the detriment of the world at large by continuing to expand fossil fuel discovery and development.
It also exploited its close relationship with the administration of President George W. As of , many of the largest fossil energy companies were failing to comply with U. Securities and Exchange Commission guidance to disclose to their shareholders the material risks posed to their business by climate change Coburn et al Several companies, including Chevron and BP, also ran misleading advertising campaigns highlighting their commitment to renewable energy Juhasz Major fossil fuel companies have maintained leadership roles in influential U.
Industrial carbon producers have done all this not only to be able to exploit existing reserves of oil, gas, and coal, but also to develop new ones. The depletion of older, accessible forms of oil and gas has led industry to develop new oil fields in technologically difficult and environmentally risky environments such as the deep Gulf of Mexico, the North Sea, and the Arctic. It has also led them to explore for and develop more carbon intensive unconventional fossil resources such as tight oil, with associated increases in emissions from flaring; thermal enhanced oil recovery, with increased emissions associated with producing steam, and oil sands, with increased emissions associated with extraction, upgrading and refining Brandt et al.
The oil and gas industry has also been dramatically expanding production of natural gas from shales in the United States, Canada, and elsewhere Council of Canadian Academies These activities are consistent with the assumption that there will be no substantial constraints on the production and use of fossil fuels in the near to medium term, and with the determination to ensure that there will be no such constraints.
If the industrial carbon producers had accepted the need for a substantial price or cap on carbon, they would have made different business bets.
Instead, they engaged in a set of activities designed to prevent the implementation of any substantial constraint on carbon, and they did so in part by repeatedly misrepresenting the state of scientific knowledge. They use climate projections to identify new opportunities to exploit fossil resources that are becoming accessible as a result of melting sea ice and other consequences of global warming.
Other companies claim to accept the core findings of climate science and the serious risks associated with continued reliance on their products, while acting in ways that belie that claim. On the contrary, they argue that the world needs more fossil fuels rather than less. BP, Shell, and ExxonMobil have each developed detailed projections of future energy use. While they differ in their particulars, none anticipates a global price or cap or other strict regulatory limit on carbon for decades.
On the contrary, these companies plan for a future in which the world will continue to rely on fossil fuels at levels that will lead to highly disruptive climate impacts. In Energy Outlook: , BP envisions that global CO2 emissions from energy use will continue to grow on average by 1. Historic emissions from Boden et al But if so this will be in no small part because of the intensive efforts that industrial carbon producers have made—and continue to make—to prevent meaningful regulation of their products.
They are actively creating the future that they claim to accept the need to avoid. This is because: 1 They have produced a large share of the products responsible for dangerous anthropogenic interference in the climate system; 2 They continued to produce them well after the danger was scientifically established and recognized by international policymakers; 3 They have worked systematically to prevent the political action that might have stabilized or reduced GHG emissions, including through unethical practices such as promoting disinformation; and 4 While ostensibly acknowledging the threat represented by unabated reliance on fossil fuels, they nevertheless continue to engage in business practices that will lead to their expanded production and use for decades to come.
The major investor-owned fossil energy producers companies have done all of this even while an alternative vision had been articulated and was possible. Through their actions, they have not only invested in, but sought to guarantee, a future that serves the interests of their shareholders, employees, and executives, but threatens the health, well-being and prosperity of virtually everyone else.
Their power and influence on the global response to climate change is substantial. The fact that others—governments, emitting industries, and individuals—have responsibilities, too, does not obviate this point. Much time has been lost since , when an orderly transition to clean energy could and should have begun. Yet, it still may be possible for fossil fuel companies to make a transition over the next two decades into energy companies that produce clean, low carbon energy at reasonable cost and reasonable profit.
It would be folly to assume that these companies will make such a transition of their own accord or in anticipation of the swift enactment of carbon regulations that they continue to thwart. Rather, evidence from history strongly suggests that a greatly intensified societal focus on their climate responsibilities will be needed to hasten it.
These are modest first steps for companies whose core business model assumes and encourages our long-term reliance on fossil energy. But they are indicative of the potential for heightened civil society engagement to drive further change in company behavior.
We should make clear that these companies operate with a social license, and consider ways to revoke that license for carbon producers who fail to act on their social responsibility.
And we should expect fossil fuel corporations to pay for a share of the harms resulting from the use of their products, both for the damages that have already occurred and the costs of preparing to limit the damages from further, now unavoidable impacts that responsible actions by these companies could have, and should have, helped to avoid.
Accessed 29 Sep American Legislative Exchange Council Memorandum to energy, environment and agriculture task force members.
Science Energy — Accessed 29 Sep Brulle RJ Institutionalizing delay: foundation funding and the creation of US climate change counter-movement organizations.
Clim Chang — Proc Natl Acad Sci — Google Scholar ExxonMobil a Global climate change. Accessed 26 Sep ExxonMobil b The outlook for energy: a view to Module 2.
Chapter 7. Self-Balancing Ledgers. Chapter 8. Chapter 9. Accounts from Incomplete Records. Chapter Hire download and Installment Sale Transactions. Investment Accounts. Issues in Partnership Accounts. Accounting in Computerized Environment.
The Indian Contract Act, The Negotiable Instruments Act, The Payment of Bonus Act, The Payment of Gratuity Act, The Companies Act, Module 3. Principles of Business Ethics. Workplace Ethics. Environment and Ethics. Essentials of Communication. Interpersonal Communication Skills.
Group Dynamics. Communication Ethics.
Communication in Business Environment. Basic Understanding of Legal Deeds and Documents. Basic Concepts. Non Integrated Accounts. Contract Costing. An associate member who has been in continuous practice in India or has worked for a commercial or government organization for at least five years and meets other conditions as prescribed can apply to the Institute to get designated as a "Fellow". Responsibilities and voting rights of both types of members remain the same but only fellows can be elected to the Council and Regional Councils of ICAI.
Fellows are perceived as enjoying a higher status due to their long professional experience. Practicing Chartered Accountants. Once a member obtains a Certificate of Practice, his responsibility to the society increases manifold. The ethical principles applicable to a practicing CA provided in the first and second schedule of the Chartered Accountants Act, are more rigorous than the ones applicable to non-practicing CAs or both.
However, not all Chartered Accountants work in audit.
Firms of accountants provide varied business services, and many accountants are employed in commerce and industry. Narendra Modi. The elected members of the council are elected under the single transferable vote system by the members of the institute. The Council is re-elected every 3 years.
The Council elects two of its members to be president and vice-president who hold office for one year. The president is the chief executive Authority of the Council. Kapadia to CA Prafulla P Chajjed is the current president.
Code of Ethics[ edit ] The Institute has a detailed code of ethics and actions in contravention of such code results in disciplinary action against the erring members. These together form the basis of regulation of the profession. The Council also has a Peer Review Board that ensures that in carrying out their professional attestation services assignments, the members of the Institute a comply with the Technical Standards laid down by the Institute and b have in place proper systems including documentation systems for maintaining the quality of the attestation services work they perform.
These entities are quasi-judicial and have substantial powers like that of a Civil Court to summon and enforce attendance or require discovery and production of documents on affidavit or otherwise. On receipt of any information or complaint that a member has allegedly engaged in any misconduct , the Director Discipline shall arrive at a prima facie opinion whether or not there is any misconduct.