Search results for: trends of sustainability reporting

Authors: Zilola Kozimova

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Humans are highly social creatures, and our social surroundings create a large part of our daily experiences. Feeling connected and belonging at school have been studied a lot, especially in the period up to college. The need to feel connected becomes even more vital when people choose to study abroad. The number of published research in the field has increased recently, creating sufficient studies for a systematic literature review. The current study was conducted to find out existing trends and central themes in the field regarding international student connectedness. Using PRISMA 2020 and Shariff et al.’s work as the guidelines, I conducted a systematic literature review of studies regarding international student connectedness in higher education. Three steps of inclusion/exclusion criteria were used to determine the final studies to be included. The results show an increasing trend in the field as the number of related studies drastically rose after 2017. the results showed that there are three phases in the research regarding the connectedness of international students: a rejection period, a sudden increase of interest in the topic, and merging as an essential part of the mental well-being of international students. There is also a change in the themes regarding the topic, as there is a rise in the number of research published regarding international students’ mental health in recent years, connectedness being a sub-topic.

Keywords: international students, connectedness, mental well-being of international students, trends, higher education

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Authors: Amita Rana

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From the ancient to modern times, the nature of fitness activities has varied. We can choose any form of exercise that is suitable for our particular need. Watchers of fitness trends say that the road to better health is paved with new possibilities along with some old ones that are poised to make a comeback. Educated, certified and experienced fitness professionals; strength training; fitness programmes for older adults; exercise and weight loss; children and obesity; personal training; core training; group personal training; Zumba and other dance workouts; functional fitness; yoga; comprehensive health promotion programmes at worksite; boot-camp; outdoor activities; reaching new markets; spinning; sport-specific training; worker incentive programmes; wellness coaching; and physician referrals are among the fitness trends included in worldwide surveys. However, trends related to fitness in India could be the same or different. Hence, the present paper makes an attempt to analyze the latest fitness trends in India. A total of eighteen (18) surveys were shortlisted on the basis of their relevance to the present topic of study and were arranged in descending order of their chronology. Content analysis was done after the preliminary set of data collection, which formed the basis of a group of data. Further, frequency and percentage were used to statistically represent the data. It can be concluded from the analysis of data regarding recent fitness trends in India that yoga dominates the fitness activity list, followed by numerous other activities including running, Zumba and sh’bam, boot camp, boxing, kickboxing, cycling, swimming, TRX, ass-pocalypse, ballet, biking, bokwa fitness, dance-iso-bic, masala bhangra, outdoor activities, pilates, planks, push-ups, sofa workouts, stairs Workouts, tabata training, and twerking. The body weight/ gym-specified/ strength training as well as high intensity interval training dominate the preferred workouts; followed by mixed work-outs, cross training work-outs, express work-outs, functional fitness, natural body movements, personalized training, and stay-at-home workouts. General areas that featured in the latest fitness trends in India demonstrates that the fitness is making an impact on all sections of the society be it children, women, older adults, senior citizens, worksite fitness. Fitness is becoming the lifestyle of the masses. People are doing exercise for weight-loss, combining diet with exercising; prefer sweating, making groups participate in fitness activities and wellness programmes. Technology is another area which has a high impact on the lives of people. They are using wearable technology for workout tracking and following numerous mobile friendly apps.

Keywords: fitness, India, survey, trend

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Authors: Rachel M. Edelstein, John D. Van Horn, Karen M. Schmidt, Sydney N. Cushing

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As a consequence of sports-related concussions, female athletes have been documented as reporting more symptoms than their male counterparts, in addition to incurring longer periods of recovery. However, the role of sex and its potential influence on symptom reporting and recovery outcomes in concussion management has not been completely explored. The present aims to investigate the relationship between female concussion symptom severity and the presence of assessment bias. The Sport Concussion Assessment Tool 3 (SCAT3), collected by the NCAA and DoD CARE Consortium, was quantified at five different time points post-concussion. N= 1,258 NCAA athletes, n= 473 female (soccer, rugby, lacrosse, ice hockey) and n=785 male athletes (football, rugby, lacrosse, ice hockey). A polytomous Item Response Theory (IRT) Graded Response Model (GRM) was used to assess the relationship between sex and symptom reporting. Differential Item Functioning (DIF) and Differential Group Functioning (DGF) were used to examine potential group-level bias. Interactions for DIF were utilized to explore the impact of sex on symptom reporting among NCAA male and female athletes throughout and after their concussion recovery. DIF was significantly detected after B-H corrections displayed in limited items; however, one symptom, “Pressure in Head” (-0.29, p=0.04 vs -0.20, p =0.04), was statistically significant at both < 6 hours and 24-48 hours. Thus, implies that at < 6 hours, males were 29% less likely to indicate “Pressure in the Head” compared to female athletes and 20% less likely at 24-48 hours. Overall, the DGF suggested significant group differences, suggesting that male athletes might be at a higher risk for returning to play prematurely (logits = -0.38, p < 0.001). However, after analyzing the SCAT 3, a clinically relevant trend was discovered. Twelve out of the twenty-two symptoms suggest higher difficulty in female athletes within three or more of the five-time points. These symptoms include Balance Problems, Blurry Vision, Confusion, Dizziness, Don’t Feel Right, Feel in Fog, Feel Slow Down, Low Energy, Neck Pain, Sensitivity to Light, Sensitivity to Noise, Trouble Falling Asleep. Despite a lack of statistical significance, this tendency is contrary to current literature stating that males may be unclear on symptoms, but females may be more honest in reporting symptoms. Further research, which includes possible modifying socioecological factors, is needed to determine whether females may consistently experience more symptoms and require longer recovery times or if, parsimoniously, males tend to present their symptoms and readiness for play differently than females. Such research will help to improve the validity of current assumptions concerning male as compared to female head injuries and optimize individualized treatments for sports-related head injuries.

Keywords: female athlete, sports-related concussion, item response theory, concussion assessment

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Authors: Lucia Varra, Marzia Timolo

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The interest of scholars towards corporate sustainability has strengthened in recent years in parallel with the growing need to undertake paths of cultural and organizational change, as a way for greater competitiveness and stakeholders’ satisfaction. In fact, studies on the business sustainability, while on the one hand have integrated the three dimensions of sustainability that existed for some time in the economic approaches (economic, environmental and social dimensions), on the other hand did not give rise to an organic construct that puts together the aspects of strategic management with corporate social responsibility and even less with the organizational issues. Therefore some important questions remain open: Which organizational structure and which operational mechanisms are coherent or propitious to a sustainability strategy? Existing studies appear to be fragmented, although some aspects have shared importance: knowledge management, human resource, management, leadership, innovation, etc. The construction of a model of sustainable organization that supports the sustainability strategy no longer seems to be postponed, as is its connection with the main practices of measuring corporate social responsibility performance. The paper aims to identify the organizational characteristics of a sustainable corporate. To this end, from a theoretical point of view the work examines the main existing literary contributions and, from a practical point of view, it presents a business case referring to a service organization that for years has undertaken the sustainability strategy. This paper is divided into two parts: the first part concerns a review of the main articles on the strategic management topic and the main organizational issues raised by the literature, such as knowledge management, leadership, innovation, etc.; later, a modeling of the main variables examined by scholars and an integration of these with the international measurement standards of CSR is proposed. In the second part, using the methodology of the case study company, the hypotheses and the structure of the proposed model that aims to integrate the strategic issues with the organizational aspects and measurement of sustainability performance, are applied to an Italian company, which has some organizational and human resource management interventions are in place to align strategic decisions with the structure and operating mechanisms of the structure. The case presented supports the hypotheses of the model.

Keywords: CSR, strategic management, sustainable leadership, sustainable human resource management, sustainable organization

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Authors: O. A. Akinsanya

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This paper presents the emerging trends in household energy usage in Nigeria for sustainable development. The paper relied on a direct appraisal of energy use in the residential sector and the use of a structured questionnaire to establish the usage pattern, energy management measures and emerging advances. The use of efficient appliances, retrofitting, smart building and smart attitude are some of the benefitting measures. The paper also identified smart building, prosumer activities, hybrid energy use, improved awareness, and solar stand-alone street/security lights as the trend and concluded that energy management strategies would result in a significant reduction in the monthly bills and peak loads as well as the total electricity consumption in Nigeria and therefore it is good for sustainable development.

Keywords: household, energy, trends, strategy, sustainable, Nigeria

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Authors: Petar Kurecic, Josipa Penic

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The paper represents a product of mentor-graduate student cooperation, developed at the graduate study of Business Economics, major Tourism. The analysis was made through the anonymous questionnaire filled by the respondents from Croatia. Following the latest threatening events and having in mind those yet to come, it can be concluded that no country can benefit from the tourism industry if at the same time does not develop its security system as an integral part of the standard tourist offer. Analyzing the trends in contemporary tourism, the safety and security issues became the decisive factors for the choice of a certain destination. Consequently, countries must not perceive security systems and measures as an unnecessary expense but as an essential element in organizing their tourist services. All hotels and respectable tourist agencies should have a crisis management, with detailed, thoroughly elaborated procedures for emergency situations. Tourists should be timely informed about the potential dangers and risks and the measures taken to prevent them, as well as on procedures for emergency situations. Additionally, it would be good to have mobile applications that would enable tourists to make direct emergency calls with instructions on behavior in crisis situations. It is also essential to implement and put into effect sophisticated security measures such as using surveillance cameras, controlling access to buildings, information exchange with colleagues and neighbors, reporting the suspicious occurrences to the security services, and training staff for crisis management. The security issue is definitely one of the crucial factors in the development of tourism in a certain country.

Keywords: security, security measures in tourism, tourism, tourist destinations

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Authors: Natalie Rosales

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Based on an ethical vision which recognizes the vital role of human rights, shared values, social responsibility and justice, and environmental ethics, planning may be interpreted as a process aimed at reducing inequalities and overcoming marginality. Seen from this sustainability perspective, planning evaluation must utilize critical-evaluative and narrative receptive models which assist different stakeholders in their understanding of urban fabric while trigger reflexive processes that catalyze wider transformations. In this paper, this approach servers as a guide for the evaluation of Mexico´s urban planning systems, and postulates a framework to better integrate sustainability notions into planning evaluation. The paper is introduced by an overview of the current debate on evaluation in urban planning. The state of art presented includes: the different perspectives and paradigms of planning evaluation and their fundamentals and scope, which have focused on three main aspects; goal attainment (did planning instruments do what they were supposed to?); performance and effectiveness of planning (retrospective analysis of planning process and policy analysis assessment); and the effects of process-considering decision problems and contexts rather than the techniques and methods. As well as, methodological innovations and improvements in planning evaluation. This comprehensive literature review provides the background to support the authors’ proposal for a set of general principles to evaluate urban planning, grounded on a sustainability perspective. In the second part the description of the shortcomings of the approaches to evaluate urban planning in Mexico set the basis for highlighting the need of regulatory and instrumental– but also explorative- and collaborative approaches. As a response to the inability of these isolated methods to capture planning complexity and strengthen the usefulness of evaluation process to improve the coherence and internal consistency of the planning practice itself. In the third section the general proposal to evaluate planning is described in its main aspects. It presents an innovative methodology for establishing a more holistic and integrated assessment which considers the interdependence between values, levels, roles and methods, and incorporates different stakeholders in the evaluation process. By doing so, this piece of work sheds light on how to advance urban sustainability through the integration of evaluation methodologies into planning.

Keywords: urban planning, evaluation methodologies, urban sustainability, innovative approaches

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Authors: Mary L. G. S. Senna, Veruska C. Dutra, Afonso R. Aquino

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The study is in application and analysis of two tourism management tools that can contribute to making public managers decision: the Barometer of Tourism Sustainability (BTS) and the Ecological Footprint (EF). The results have shown that BTS allows you to have an integrated view of the tourism system, awakening to the need for planning of appropriate actions so that it can achieve the positive scale proposed (potentially sustainable). Already the methodology of ecological tourism footprint is an important tool to measure potential impacts generated by tourism to tourist reality.

Keywords: barometer of tourism sustainability, ecological footprint of tourism, Jalapão/Brazil, sustainable tourism

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Authors: Shaolan Zou, Kullapa Soratana

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Construction industry faces tremendous challenges in sustainability issue in recent years. Building materials, generally, are non-recyclable with short service life time, leading to economic loss. Building sites also cause social issues, e.g. noise, hazardous substances, and particulate matters. Sustainable supply chain management (SSCM) has been recognized as an appropriate method to balance three pillars of sustainability: environment, economy, and society. However, most of construction companies cannot successfully adopt SSCM due to numerous challenges. In this study, a list of challenges in implementing SSCM was collected from peer-reviewed literature on sustainable implementation. A building materials company in Thailand, which has successfully adopted SSCM for almost two decades and established the sustainable development committee since 1995, was used as a case study. Management-level representatives in sustainability department of the company were interviewed, mainly, to examine which challenges on the list complies with the company’s condition when adopting SSCM. The interview result was analyzed by interpretive structural model (ISM) with sustainability experts’ opinions to identify top 5 influential challenges. The results could assist a building construction company in assigning appropriate strategies to overcome most influential barriers, as well as in using as a reference or guidance for other construction companies adopting SSCM.

Keywords: sustainable supply chain management, challenges, construction industry, interpretive structural model

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Authors: Ayanfulu Yekini

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The hotel and tourism industry remains male-dominated, particularly in the upper echelons of management and ICT remained underutilized. While there is a massive revolution in this trend across the globe, it appears much progress has not been made in our nation Nigeria. This paper aimed at evaluating the relevance of ICT and Gender Participation to Sustainability of Hospitality and Tourism Industry in Nigeria. The research study was conducted in tourism organizations, travel agents, hotels, restaurants, resorts, professionals in tourism, travel and hospitality industry within Nigeria. The respondents are from the tourism/hospitality industries employees and entrepreneurs only.

Keywords: ICT, hotel, gender participation, Nigeria, tourism

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Authors: John Lamb, Robert Epstein, Vasundhara L. Bhupathi, Sanjeev Kumar Marimekala

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As we enter the new era of Artificial Intelligence (AI) and Cloud Computing, we mostly rely on the Machine and Natural Language Processing capabilities of AI, and Energy Efficient Hardware and Software Devices in almost every industry sector. In these industry sectors, much emphasis is on developing new and innovative methods for producing and conserving energy and sustaining the depletion of natural resources. The core pillars of sustainability are economic, environmental, and social, which is also informally referred to as the 3 P's (People, Planet and Profits). The 3 P's play a vital role in creating a core Sustainability Model in the Enterprise. Natural resources are continually being depleted, so there is more focus and growing demand for renewable energy. With this growing demand, there is also a growing concern in many industries on how to reduce carbon emissions and conserve natural resources while adopting sustainability in corporate business models and policies. In our paper, we would like to discuss the driving forces such as Climate changes, Natural Disasters, Pandemic, Disruptive Technologies, Corporate Policies, Scaled Business Models and Emerging social media and AI platforms that influence the 3 main pillars of Sustainability (3P’s). Through this paper, we would like to bring an overall perspective on enterprise strategies and the primary focus on bringing cultural shifts in adapting energy-efficient operational models. Overall, many industries across the globe are incorporating core sustainability principles such as reducing energy costs, reducing greenhouse gas (GHG) emissions, reducing waste and increasing recycling, adopting advanced monitoring and metering infrastructure, reducing server footprint and compute resources (Shared IT services, Cloud computing, and Application Modernization) with the vision for a sustainable environment.

Keywords: climate change, pandemic, disruptive technology, government policies, business model, machine learning and natural language processing, AI, social media platform, cloud computing, advanced monitoring, metering infrastructure

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Authors: Tayyab Ahmad, Gerard Healey

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Sustainability in built environment sector is subject to many development constraints. Building projects are developed under different requirements of deliverables which makes each project unique. For an owner organization, i.e., a higher-education institution, involved in a significant building stock, it is important to prioritize some of the sustainability initiatives over the others in order to align the sustainable building development with organizational goals. The point-based green building rating tools i.e. Green Star, LEED, BREEAM are becoming increasingly popular and are well-acknowledged worldwide for verifying a sustainable development. It is imperative to synthesize a multi-criteria decision-making tool that can capitalize on the point-based methodology of rating systems while customizing the sustainable development of building projects according to the individual requirements and constraints of the client organization. A multi-criteria decision-making tool for the University of Melbourne is developed that builds on the action-learning and experience of implementing Green Buildings at the University of Melbourne. The tool evaluates the different sustainable building initiatives based on the framework of Green Star rating tool of Green Building Council of Australia. For each different sustainability initiative the decision-making tool makes an assessment based on at least five performance criteria including the ease with which a sustainability initiative can be achieved and the potential of a sustainability initiative to enhance project objectives, reduce life-cycle costs, enhance University’s reputation, and increase the confidence in quality construction. The use of a weighted aggregation mathematical model in the proposed tool can have a considerable role in the decision-making process of a Green Building project by indexing the Green Building initiatives in terms of organizational priorities. The index value of each initiative will be based on its alignment with some of the key performance criteria. The usefulness of the decision-making tool is validated by conducting structured interviews with some of the key stakeholders involved in the development of sustainable building projects at the University of Melbourne. The proposed tool is realized to help a client organization in deciding that within limited resources which sustainability initiatives and practices are more important to be pursued than others.

Keywords: higher education institution, multi-criteria decision-making tool, organizational values, prioritizing sustainability initiatives, weighted aggregation model

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Authors: Eyob Seife, Molla Alemayaehu, Tesfalem Teshome, Bereket Seyoum, Behailu Getachew

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Globally, immunization averts between 2 and 3 million deaths yearly, but Vaccine-Preventable Diseases still account for more in Sub-Saharan African countries and takes the majority of under-five deaths yearly, which indicates the need for consistent and on-time information to have evidence-based decision so as to save lives of these vulnerable groups. However, ensuring data of sufficient quality and promoting an information-use culture at the point of collection remains critical and challenging, especially in remote areas where the Ararso district is selected based on a hypothesis of there is a difference in reported and recounted immunization data consistency. Data quality is dependent on different factors where organizational, behavioral, technical and contextual factors are the mentioned ones. A cross-sectional quantitative study was conducted on September 2022 in the Ararso district. The study used the world health organization (WHO) recommended data quality self-assessment (DQS) tools. Immunization tally sheets, registers and reporting documents were reviewed at 4 health facilities (1 health center and 3 health posts) of primary health care units for one fiscal year (12 months) to determine the accuracy ratio, availability and timeliness of reports. The data was collected by trained DQS assessors to explore the quality of monitoring systems at health posts, health centers, and at the district health office. A quality index (QI), availability and timeliness of reports were assessed. Accuracy ratios formulated were: the first and third doses of pentavalent vaccines, fully immunized (FI), TT2+ and the first dose of measles-containing vaccines (MCV). In this study, facility-level results showed poor timeliness at all levels and both over-reporting and under-reporting were observed at all levels when computing the accuracy ratio of registration to health post reports found at health centers for almost all antigens verified. A quality index (QI) of all facilities also showed poor results. Most of the verified immunization data accuracy ratios were found to be relatively better than that of quality index and timeliness of reports. So attention should be given to improving the capacity of staff, timeliness of reports and quality of monitoring system components, namely recording, reporting, archiving, data analysis and using information for decisions at all levels, especially in remote and areas.

Keywords: accuracy ratio, ararso district, quality of monitoring system, regular immunization program, timeliness of reports, Somali region-Ethiopia

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Authors: Abhilash Balan Paleri

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Hand woven fabric embellishes an exceptional identity in the social milieu of Kerala; still, the artisans and handloom sector is undergoing crisis due to various reasons. The hand woven school uniform initiative of Govt. of Kerala launched in 2016 aims at enhancing the sector, ensuring sustainability at artisan and end-user levels. The Kerala Government already distributed 23 lakhs meters of cloth (for shirting, suiting, and skirting) woven by 4085 artisans in their traditional looms covering 4.5 lakhs of students in the public education sector which covers cover 3,701 schools in the state. The 2019-20 year production is expected to be 42 Lakhs meters of hand woven clothing catering 8.6 lakhs of students in the primary sector. This particular investigation unveils the upshots of the initiative, and the observations are derived through systematic enquiry with artisans, authorities, and end-users. The findings show a remarkable positive impact in the livelihood of artisans and the entire handloom sector.

Keywords: handloom school uniform initiative of Kerala, hand woven fabric, sustainability, handloom weavers

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Ozoemelam Ikechukwu Lazarus, Nizamuddin B. Zainuddi, Abdul Kafi

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Numerous studies have been carried out on Green Logistics Management Practices (GLMPs) across the globe. The study on the practices and performance of green chain practices in Africa in particular has not gained enough scholarly attention. Again, the majority of supply chain sustainability research being conducted focus on environmental sustainability. Logistics has been a major cause of supply chain resource waste and environmental damage. Many sectors of the economy that engage in logistical operations significantly rely on vehicles, which emit pollutants into the environment. Due to urbanization and industrialization, the logistical operations of manufacturing companies represent a serious hazard to the society and human life, making the sector one of the fastest expanding in the world today. Logistics companies are faced with numerous difficulties when attempting to implement logistics practices along their supply chains. In Nigeria, manufacturing companies aspire to implement reverse logistics in response to stakeholders’ requirements to reduce negative environmental consequences. However, implementing this is impeded by a criteria framework, and necessitates the careful analysis of how such criteria interact with each other in the presence of uncertainty. This study integrates most of the green logistics management practices (GLMPs) into the Nigerian firms to improve generalizability, and credibility. It examines the effect of Green Logistics Management Practices on environmental performance, social performance, market performance, and financial performance in the logistics industries. It seeks to identify the critical success factors in order to develop a model that incorporates different factors from the perspectives of the technology, organization, human and environment to inform the adoption and use of technologies for logistics supply chain social sustainability in Nigeria. It uses exploratory research approach to collect and analyse the data.

Keywords: logistics, management, sustainability, environment, operations

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Zahid Ahmad, Samia Yousaf

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The main purpose of this study is to evaluate and assess the financial position, operating performance, and recent outlook of the companies. This study investigates the impact of capital structure, dividend policy and sustainability on the value of firms of textile spinning sector of Pakistan which is listed on Pakistan stock exchange. The panel data technique has been applied to this group of textile sector which is textile spinning. This study covers the last ten years of time period. All the data related to the variables have been collected from the annual reports and financial statements of the textile sector firms. There are differently related determinants to measure the capital structure which are fixed assets turnover ratio, debt ratio, equity ratio, debt to equity ratio, assets tangibility, and shareholder’s equity. Dividend policy is being measured by two determinants which are earning per share (EPS) and dividend payout ratio. Sustainability is being measured by three suitable factors which are sales growth, gross profit margin ratio and firm size. These are three independent variables and their determinants of this study. Value of firm is measured through the return on asset (ROA). Capital structure is at the top of the list among all the three variables. According to the results of this research work, somewhere all the three variables generates positive and significant effect on the firm’s performance and its growth.

Keywords: capital structure, dividend policy, panel data, sustainability

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Authors: Lorenza Sganzetta, Nunzia Borrelli

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The research intends to reflect on the current mapping of the Food Strategies, on the reasons why in the planning objectives panorama, such sustainability priorities are located in those geographic areas and on the evolutions of these priorities of the Mediterranean planning dispositions. The whirling population growth that is affecting global cities is causing an enormous challenge to conventional resource-intensive food production and supply and the urgent need to face food safety, food security and sustainability concerns. Urban or Territorial Food Strategies can provide an interesting path for the development of this new agenda within the imperative principle of sustainability. In the specific, it is relevant to explore what ‘sustainability’ means within these policies. Most of these plans include actions related to four main components and interpretations of sustainability that are food security and safety, food equity, environmental sustainability itself and cultural identity and, at the designing phase, they differ slightly from each other according to the degree of approximation to one of these dimensions. Moving from these assumptions, the article would analyze some practices and policies representatives of different Food Strategies of the world and focus on the Mediterranean ones, on the problems and negative externalities from which they start, on the first interventions that are implementing and on their main objectives. We will mainly use qualitative data from primary and secondary collections. So far, an essential observation could have been made about the relationship between these sustainability dimensions and geography. In statistical terms, the US and Canadian policies tended to devote a large research space to health issues and access to food; those northern European showed a special attention to the environmental issues and the shortening of the chain; and finally the policies that, even in limited numbers, were being developed in the Mediterranean basin, were characterized by a strong territorial and cultural imprint and their major aim was to preserve local production and the contact between the productive land and the end consumer. Recently, though, Mediterranean food planning strategies are focusing more on health related and food accessibility issues and analyzing our diets not just as a matter of culture and territorial branding but as tools for reducing public health costs and accessibility to fresh food for everyone. The article would reflect then on how Food Safety, Food Security and Health are entering the new agenda of the Mediterranean Food Strategies. The research hypothesis suggests that the economic crisis that in the last years invested both producers and consumers had a significant impact on the nutrition habits and on the redefinition of food poverty, even in the fatherland of the healthy Mediterranean diet. This trend and other variables influenced the orientation and the objectives of the food strategies.

Keywords: food security, food strategy, health, sustainability

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Authors: Omar Alelweet

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Carbon emissions are quantified in terms of carbon dioxide equivalents, generated through a specific activity or accumulated throughout the life stages of a product or service. Given the growing concern about climate change and the role of carbon dioxide emissions in global warming, this initiative aims to create awareness and understanding of the impact of human activities and identify potential areas for improvement regarding the management of the carbon footprint on campus. Given that trees play a vital role in reducing carbon emissions by absorbing CO₂ during the photosynthesis process, this paper evaluated the contribution of each tree to reducing those emissions. Collecting data over an extended period of time is essential to monitoring carbon dioxide levels. This will help capture changes at different times and identify any patterns or trends in the data. By linking the data to specific activities, events, or environmental factors, it is possible to identify sources of emissions and areas where carbon dioxide levels are rising. Analyzing the collected data can provide valuable insights into ways to reduce emissions and mitigate the impact of climate change.

Keywords: sustainability, green building, environmental impact, CO₂

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Authors: Yi-Fan Lin, Peter P. Howley, Frank A. Tuyl

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Quality measurement and reporting systems are used in healthcare internationally. In Australia, the Australian Council on Healthcare Standards records and reports hundreds of clinical indicators (CIs) nationally across the healthcare system. These CIs are measures of performance in the clinical setting, and are used as a screening tool to help assess whether a standard of care is being met. Existing analysis and reporting of these CIs incorporate Bayesian methods to address sampling variation; however, such assessments are retrospective in nature, reporting upon the previous six or twelve months of data. The use of Bayesian methods within statistical process control for monitoring systems is an important pursuit to support more timely decision-making. Our research has developed and assessed a new graphical monitoring tool, similar to a control chart, based on the beta-binomial posterior predictive (BBPP) distribution to facilitate the real-time assessment of health care organizational performance via CIs. The BBPP charts have been compared with the traditional Bernoulli CUSUM (BC) chart by simulation. The more traditional “central” and “highest posterior density” (HPD) interval approaches were each considered to define the limits, and the multiple charts were compared via in-control and out-of-control average run lengths (ARLs), assuming that the parameter representing the underlying CI rate (proportion of cases with an event of interest) required estimation. Preliminary results have identified that the BBPP chart with HPD-based control limits provides better out-of-control run length performance than the central interval-based and BC charts. Further, the BC chart’s performance may be improved by using Bayesian parameter estimation of the underlying CI rate.

Keywords: average run length (ARL), bernoulli cusum (BC) chart, beta binomial posterior predictive (BBPP) distribution, clinical indicator (CI), healthcare organization (HCO), highest posterior density (HPD) interval

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Authors: Ofuan James Ilaboya, Okhae J. Ibhadode

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The objective of this paper is to theoretically examine the truism of the “true and fair view” in the context of financial reporting. The paper examines the concepts such as true, fair, true and fair view, problems of true and fair view, the origin/history of true and fair view, review of attributes and key issues relating to true and fair view. The methodological approach adopted in this paper is library-based research, focusing on the review of relevant and related extant literature. The findings based on the review of relevant and related literature is suggestive of the fact that the true and fair concept in financial reporting environment is contentious. The study concludes that given the circumstances as chronicled on this paper, it is evident that the truism of the true and fair view of the auditor’s opinion is under serious threat. The way forward may be for the auditor to certify the accuracy and the correctness of the financial statement. While this position being canvassed here may help to substantially bridge the age-long expectation gap, it may as well require an upward review of the current audit fee structure in order to be able to operationalize the onerous task of certifying the accuracy and correctness of the financial statement. This position is contentious and will require a robust consideration which is not within the purview of the present review.

Keywords: fiduciary duty, financial statement, true and correct, true and fair

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Authors: Revital Sela-Shayovitz

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There is growing evidence that female rates of criminal nonlethal violent offending have increased during the 1990s. However, the debate regarding whether the gender gap in violence is closing is ongoing. This paper examines the trends in juvenile violent offending in Israel between the years 1996 and 2012. The findings indicate that female-to-male offending rate ratios have increased over time for simple assaults, aggravated assault, and knife crime. Moreover, the closing of the gender gap among youth (ages 12 to 14 years), principally results from the increase in female rates of offending, which is greater than the rise in male rates of offending. These findings are discussed in the context of existing research on the gender gap in the perpetration of violence with reference to future directions in research.

Keywords: gender violence, youth violence, crime rates, juvenile delinquency, crime policy

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Authors: Ahmad Sharif Ahmadi, Yoshitaka Kajita

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Kabul, the capital and largest city in Afghanistan has been experiencing a massive population expansion and fast economic development in last decade, in which urban land has increasingly expanded and formed a high informal development territory in the city. This paper investigates the urban land development direction based on the integrated urbanization trends in Kabul city since the last and the fastest ever urban land growth period (1999-2008), which is parallel with the establishment of the new government in Afghanistan. Considering the existing challenges in terms of informal settlements, squatter settlements, the population expansion of the city, and fast economic development, as well as the huge influx of returning refugees from neighboring countries, and the sprawl direction of urbanization of the Kabul city urban fringes, this research focuses on the possible urban land development direction and trends for the city. The paper studies the feasible future land development direction of Kabul city in the northern part called Shamali basin, in which district 17 is the gateway for future development. The area has much developable area including eight districts of Kabul province, and the vast area of Parwan and Kapisa provinces. The northern area of the Kabul city generally has favorable conditions for further urbanization from the city. It is a large and relatively flat area of area in the northern part of Kabul city, with ample water resources available from the Panjshir basin as a base principle of land development direction in the area.

Keywords: Kabul city, land development trends, urban land development, urbanization

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Authors: Joseph M. Njoroge

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The need for urgent adaptation have triggered tourism stakeholders and research community to develop generic adaptation framework(s) for national, regional and or local tourism desti-nations. Such frameworks have been proposed to guide the tourism industry in the adaptation process with an aim of reducing tourism industry’s vulnerability and to enhance their ability to cope to climate associated externalities. However research show that current approaches are far from sustainability since the adaptation options sought are usually closely associated with development needs-‘business as usual’-where the implication of adaptation to social justice and environmental integrity are often neglected. Based on this view there is a need to look at adaptation beyond addressing vulnerability and resilience to include the need for adaptation to enhance social justice and environmental integrity. This paper reviews the existing adaptation frameworks/models and evaluates their suitability in enhancing sustainable adaptation for regional tourist destinations. It is noted that existing frameworks contradicts the basic ‘principles of sustainable adaptation’. Further attempts are made to propose a Sustainable Regional Tourism Adaptation Framework (SRTAF) to assist regional tourism stakeholders in the achieving sustainable adaptation.

Keywords: sustainable adaptation, sustainability principles, sustainability portfolio, Regional Tourism

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Authors: Oluwagbemiga Paul Agboola, Cornelius Olatunji Omojola, Dayo Martins Oyeshomo

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The role of a recreational park in human and environmental development has attracted much interest in the recent time. Recreation parks' development could act as an effective planning strategy to enhance environmental sustainability, social cohesiveness, and users' quality of life. Similarly, parks enhance neighbourhood's aesthetics, refresh the air and enhance humans' contact with nature. In this connection, recreation parks create natural surroundings of rural areas for leisure, relaxation, recreation, psychological and physical comfort of the people. The purpose of this paper is to investigate the effectiveness of the two recreational parks' development as a strategy for neighbourhood's environmental improvement, sustainability and the recreationists' cohesiveness. A total number of 158 survey questionnaires were distributed to the tourists at Ikogosi cold and warm spring in Ekiti state as well as Olumirin waterfalls, Erin-Ijesa, Osun State, in South-West, Nigeria. The quantitative results of the analyzed data with Relative Importance Index (RII) revealed that recreation parks provide optimum opportunities for users' social cohesiveness and well-being while parks' sustainable environment could be enhanced base on the provision of essential facilities, services, and future developmental plans. It is recommended that for recreation parks to realize their full potential in environmental sustainability, adequate maintenance and provision of essential facilities becomes imperative.

Keywords: environmental sustainability, neighbourhood development, recreational park, Nigeria

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Authors: Radhika Ralhan

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With the formalization of 2030, Global Agenda for Sustainable Development nations have instantaneously geared up their efforts towards the implementation of a comprehensive list of global goals. The criticality of Sustainable Development Goals (SDGs) is imperative, as it will define the course and pace of development for the next 15 years. This development will entail transformational shifts towards a green and inclusive growth. Leadership, investments and technology will constitute as key ingredients of this transformational shift and governance will emerge as a one of the most significant driver of the global 2030 agenda. Corporate Governance is viewed as one of the key force to accelerate the momentum of SDGs and initiate these transformational shifts. Many senior level leaders have reinstated their conviction that adopting a triple bottom line approach will play an imperative role in transforming the entire industrial sector. In the Indian context, the above occurrence bears an intriguing facet, as the framing of SDGs in the global scenario coincided with the emergence of mandatory Corporate Social Responsibility (CSR) Rules in India at national level. As one of the leading democracies in the world, India is among few countries to formally mandate companies to spend 2% from their CSR funds under Section 135 of The New Companies Act 2013. The overarching framework of SDGs correlates to the areas of CSR interventions as mentioned in the Schedule VII of Section 135. As one of the legitimate stakeholders, business leaders have expressed their commitments to their respective governments, to reorient the entire fabric of their companies to scale up global priorities. This is explicitly seen in the case of India where leading business entities have converged national government priorities of Clean India, Make in India and Skill India by actively participating in the campaigns and incorporating these programmes within the ambit of their CSR policies. However, the CSR Act has received mixed responses with associated concerns such as the onus of doing what the government has to do, mandatory reporting mechanisms, policy disclosures, personnel handling CSR portfolios etc. The overall objective of the paper, therefore, rests in analyzing the discourse of CSR and the perspectives of Indian Inc. in imbibing the principles of SDGs within their business polices and operations. Through primary and secondary research analysis, the paper attempts to outline the diverse challenges that are being faced by Indian businesses while establishing the business case of sustainable responsibility. Some of the principal questions that paper addresses are: What are the SDG priorities for India Inc. as per their respective industry sectors? How can corporate policies imbibe the SDGs principles? How can the global concerns in form of SDGs align with the national CSR mandate and development issues? What initiatives have been undertaken by the companies to integrate their long term business strategy and sustainability? The paper will also reinstate an approach or a way forward that will enable businesses to proceed beyond compliance and accentuate the principles of responsibility and transparency within their operational framework.

Keywords: corporate social responsibility, CSR, India Inc., section 135, new companies act 2013, sustainable development goals, SDGs, sustainability, corporate governance

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Authors: Fehmeada Bibi, Shafqat Nawaz Qaisrani, Masood Akhtar, Zulfiqar Ali

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Population trends learning is an important tool for conservation programs in rare as well as in common species of birds. A study was conducted to assess annual decline in species of birds and to identify the causes of this decline at Taunsa Barrage wildlife Sanctuary, Punjab, Pakistan. Data were collected by direct census method during wintering and breeding periods (2001 to 2002 and 2008 to 2011). The results indicated an increasing trend in 157, whereas a decreasing trend in 14 species of birds. Among the species with declining trend, there was a 92% decrease in White-backed Vulture (Gyps bengalensis), 60% in Greater Painted Snipe (Rostratula benghalensis), 57% in Garganey (Anas querquedula), Pallas’s Fish Eagle and Long-legged Buzzard (Buteo rufinus) 50% each, 41% in Grey Heron (Ardea cinerea), 39% in Little Cormorant (Phalacrocorax niger), 37% in Gadwall (Anas strepera), 33% in Marsh Harrier (Circus aeruginosus), 30% in Black Drongo (Dicrurus macrocercus) and 26% in Red-crested Pochard (Netta rufina) population. Habitat exploitation, hunting and grazing were found the main causes of this decline. In conclusion, conservation and management of the study area is foremost to interests of declining bird population. It is suggested, therefore, to take immediate steps for the protection of the sanctuary to conserve the declining population of birds.

Keywords: population trends, wildlife sanctuary, bird, habitat exploitation

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Authors: Benjamin Anabaraonye, Okafor Joachim Chukwuma, Olamire James

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The impacts of climate change are greatly felt on Nigeria’s agricultural sector which in turn affects the economy of the nation. There is an urgent need to educate farmers and fishermen in rural areas in Nigeria on climate change adaptation and mitigation for sustainable development. Through our literature and participant observation, it has been discovered that many farmers and fishermen in rural areas in Nigeria have little or no knowledge about climate change adaptation and mitigation. This paper seeks to draw the attention of policy makers in government, private sectors, non-governmental organizations and interested individuals to the need to seek for innovative ways of educating farmers and fishermen in rural areas about climate change adaptation and mitigation for global sustainability. This study also explores the effective methods of bridging the communication gaps through efficient information dissemination, intensive awareness outreach, use of climate change poems and blogs, innovative loan scheme to farmers and fishermen, etc. to help ensure that farmers and fishermen in rural areas in Nigeria are adequately educated about climate change adaptation and mitigation for global sustainability.

Keywords: agriculture, climate change, farmers, fishermen

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Authors: Valean Maria

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Construction and demolition waste management is a timely topic, due to the urgency of its transition to sustainability. This sector is responsible for over a third of the waste generated in the E.U., while the legislation requires a proportion of at least 70% preparation for reuse and recycle, excluding backfilling. To this end, the E.U. Commission has provided the Level(s) methodology, allowing for the standardized planning and reporting of waste quantities across all levels of the construction process, from the architecture, to the demolition, from the estimation stage, to the actual measurements at the end of the operations. We applied Level(s) for the first time to the Romanian context, a developing E.U. country in which illegal dumping of contruction waste in nature and landfills, are still common practice. We performed the desk study of the buildings’ documents, followed by field studies of the sites, and finally the insertion and calculation of statistical data of the construction and demolition waste. We learned that Romania is far from the E.U. average in terms of the initial estimations of waste, with some numbers being higher, others lower, and that the price of evacuation to landfills is significantly lower in the developing country, a possible barrier to adopting the new regulations. Finally, we found that concrete is the predominant type waste, in terms of quantity as well as cost of disposal. Further directions of research are provided, such as mapping out all of the alternative facilities in the region and the calculation of the financial costs and of the CO2 footprint, for preparing and delivering waste sustainably, for a more sound and locally adapted model of waste management.

Keywords: construction, waste, management, levels, EU

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