Melbourne Business School - Theses

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    Integrated Reporting and evolution of reporting approaches in the oil and gas industry (case study of oil and gas companies in Ecuador)
    Cervantes Gonzalez, Mauricio Arturo ( 2015-11-02)
    From investors’ insight, financial information is not sufficient to provide a holistic view of a given business. To offer a broader overview on the activity of an organisation, reporting approaches need to include both the common financial and non-financial part to deliver appropriate information on sustainable development and the impact of these activities in the long term. The main purpose of this study is to analyse integrated reporting approaches base on the reporting practices of three oil and gas companies – PetroSA (South Africa), Repsol Ecuador S.A and Petroamazonas EP (Ecuador). A cross-comparison of qualitative information obtained from their annual reports in 2012, 2013 and 2014 was examined. In terms of research methodology, the evaluation of the main sections in the reports was compared to the guiding principles provided by International Integrated Reporting Framework. Given that, there is the need to understand best reporting approaches, the level of disclosure and how such reporting practices are evolving to become more integrated over time.
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    Management and investment companies: events leading up to the Espie Report and subsequent developments
    Hanson, Davina M. ( 1986)
    On 22 May, 1984 seven Management and Investment Companies (MICs) were each granted a licence by the MIC Licensing Board (MICLB). The Licensed MICs were: Austech Ventures Limited; Australian Pacific Technology Limited; B. T. Innovation Limited; Hambro-Grantham Limited; Techniche Limited; Western Pacific Management Company Pty Limited; Westintech Innovation Corporation Limited. On 1 November, 1984 another three Licences were granted, one each to: Continental Venture Capital Limited; C P Ventures Limited; Samic Limited. Thus the Australian MIC-based Venture Capital Industry was launched. The MIC Venture Capital realisation in the late Industry grew from an increasing 1970s and early 1980s, in both government and business circles, that Australia's high technology sector had underperformed and was not competing with international rivals. Such a sector was seen to be a key element in the prospective creation of wealth for Australia by virtue of the potential for high employment and export earnings. (From Introduction)
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    Geothermal energy feasibility study, Portland
    Fridell, Edward ( 1988)
    This report investigates the technical, economic and market viability of distributing geothermal water for energy purposes in the town of Portland. The high quality of Portland's geothermal water enables existing low technology engineering practices in hot water distribution to be employed to supply geothermal energy to a potential market of approximately 130,000 GJ per year. The utilisation of geothermal energy is limited by the minimum winter usage of town water and the capacities of the existing geothermal water bores. It has been established that the Henty Park and Wyatt Street bores could supply up to approximately 600 domestic customers in addition to the existing geothermal customers and the potential surveyed commercial premises in or adjoining the central business district. However, economic evaluation of a geothermal energy distribution system to supply both domestic and commercial customers has shown such a system to be commercially unviable. The study has shown that it may be economically viable for commercial premises using diesel oil as an energy source to use geothermal energy. However, the commercial viability will depend on factors specific to the premises and assumptions on economic conditions likely to prevail. It is recommended that geothermal energy supply to existing commercial oil fuel customers be individually considered and that supply of geothermal energy to new commercial developments be pursued and assessed. Potential geothermal energy users identified in the study are: Portland Hospital Portland High School Portland Technical School Gordon Hotel