Search results for: sustainable business

Authors: Gloria Ebere Amadi, Emeka Promise Ugwunwotti

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The study was carried out to determine the strategies for managing fake news for sustainable democracy in Enugu State, Nigeria. Two research questions and two null hypotheses guided the study. A survey research design was used for the study. The population for the study consisted of 100 respondents (from Enugu state House of Assembly). Of the entire population, 24 elected law makers and 76 staff were used; hence there was no sampling since the population was manageable. A 28-item structured questionnaire developed by the researcher was used for data collection. The instrument entitled Managing Fake News Questionnaire (MFNQ) was validated by three experts, two from the Department of Computer Science and one from the Department of Maths and Statistics, all from Enugu State University of Science and Technology. Cronbach Alpha was used to determine the reliability coefficient of the two sections of the instrument, and they are 0.67 and 0.82, while the reliability coefficient of the whole instrument gave a value of 0.81. Mean with standard deviation was used to answer research questions, while the null hypotheses at 0.5 level of significance at 98 degrees of freedom were tested with a t-test. The findings of the study revealed that the respondents agreed that government and citizens-related strategies improve the management of fake news for sustainable democracy in Enugu State. Again, there was no significant difference between the mean response of the lawmakers and staff on government and citizens-related strategies for managing fake news for sustainable democracy in Enugu State. Based on the findings, it was recommended, among others, that there should be regular workshops on the management of fake news for citizens.

Keywords: fake news, sustainability, democracy, management

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Authors: Luan Vardari, Dena Arapi Vardari

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The Balkan countries, known for their diverse landscapes and cultural heritage, face the dual challenge of promoting economic growth while addressing pressing environmental concerns. In recent years, the concept of green finance has emerged as a powerful tool to achieve sustainable development and mitigate the environmental impact of various sectors, including architecture. This extended abstract explores the untapped potential of green finance in architecture within the Balkan region and highlights its role in driving sustainable construction practices and fostering a greener future. The abstract begins by defining green finance and emphasizing its relevance in the context of the architectural sector in Balkan countries. It underlines the benefits of green finance, such as economic growth, environmental conservation, and social well-being. Integrating green finance into architectural projects is important as a means to achieve sustainable development goals while promoting financial viability. Also, delves into the current state of green building practices in the Balkan countries and identifies the need for financial support to further drive adoption. It explores the existing regulatory frameworks and policies that promote sustainable architecture and discusses how green finance can complement these initiatives. Unique challenges faced by Balkan countries are highlighted, along with the potential opportunities that green finance presents in overcoming these challenges. We highlight successful sustainable architectural projects in the region to showcase the practical application of green finance in the Balkans. These projects exemplify the effective utilization of green finance mechanisms, resulting in tangible economic and environmental impacts, including job creation, energy efficiency, and reduced carbon emissions. The abstract concludes by identifying replicable models and lessons learned from these projects that can serve as a blueprint for future sustainable architecture initiatives in the Balkans. The importance of collaboration and knowledge sharing among stakeholders is emphasized. Engaging architects, financial institutions, governments, and local communities is crucial to promoting green finance in architecture. The abstract suggests the establishment of knowledge exchange platforms and regional/international networks to foster collaboration and facilitate the sharing of expertise among Balkan countries.

Keywords: sustainable finance, renewable energy, Balkan region, investment opportunities, green infrastructure, ESG criteria, architecture

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Authors: E. Hegazy, S. Anderberg, J. Krook

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The city's wire-based infrastructure systems (WBIS) are responsible for the delivery of electricity, telecommunications, sanitation, drainage, and district heating and are a necessity for sustainable modern urban life. Maintaining the functionality of these structures involves high costs and, brings disturbance to the local community and effects on the environment. One key reason for this is that the cables and pipes are placed under streets, making system parts easily worn and their service lifetime reduced, and all maintenance and renewal rely on recurrent needs for excavation. In Sweden, a significant part of wire-based infrastructure is already outdated and will need to be replaced in the coming decades. The replacement of these systems will entail massive costs as well as important traffic disruption and environmental disturbance. However, this challenge may also open a unique opportunity to introduce new, more sustainable technologies and management practices. The transformation of WBIS management for long-term sustainability and meeting maintenance and renewal needs does not have a comprehensive approach. However, a systemic approach may inform WBIS management. This approach considers both technical and non-technical aspects, as well as time-related factors. Nevertheless, there is limited systemic knowledge of how different factors influence current management practices. The aim of this study is to address this knowledge gap and contribute to the understanding of what factors influence the current practice of WBIS management. A case study approach is used to identify current management practices, the underlying factors that influence them, and their implications for sustainability outcomes. The case study is based on both quantitative data on the local system and data from interviews and workshops with local practitioners and other stakeholders. Linköping was selected as a case since it provided good accessibility to the water administration and relevant data for analyzing water infrastructure management strategies. It is a sufficiently important city in Sweden to be able to identify challenges, which, to some extent, are common to all Swedish cities. By uncovering current practices and what is influencing Linköping, knowledge gaps and uncertainties related to sustainability consequences were highlighted. The findings show that goals, priorities, and policies controlling management are short-termed, and decisions on maintenance and renewal are often restricted to finding solutions to the most urgent issues. Sustainability transformation in the infrastructure area will not be possible through individual efforts without coordinated technical, organizational, business, and regulatory changes.

Keywords: case study, infrastructure, management, practice, Sweden

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Authors: Fang-Bo Yu, Li-Bo Guan, Sheng-Dao Shan

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Biogas slurry was mixed with six commercial fungicides and screening against 11 phytopathogens was carried out. Results showed that inhibition of biogas slurry was different for the test strains and no significant difference between treatments of Didymella bryoniae, Fusarium oxysporum f. sp. vasinfectum, Aspergillus niger, Rhizoctonia cerealis, F. graminearum and Septoria tritici was observed. However, significant differences were found among Penicillium sp., Botrytis cinerea, Alternaria sonali, F. oxysporum F. sp. melonis and Sclerotinia sclerotiorum. The approach described here presents a promising alternative to current manipulation although some issues still need further examination. This study could contribute to the development of sustainable agriculture and better utilization of biogas slurry.

Keywords: anaerobic digestion, biogas slurry, phytopathogen, sustainable agriculture

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Authors: Mayuri Roy Choudhury, Deepti Paul

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Many states in the United States are aiming for high renewable energy targets by the year 2045. In order to achieve this goal, they must do transition to Electrical Vehicles (EVS). We first applied the Multi-Level perspective framework to describe the inter-disciplinary complexities associated with the transition to EVs. Thereafter we addressed these complexities by creating an inter-disciplinary policy framework that uses data science algorithms to create evidence-based policies in favor of EVs. Our policy framework uses a systems level approach as it addresses transitions to EVs from a technology, economic, business and social perspective. By Systems-Level we mean approaching a problem from a multi-disciplinary perspective. Our systems-level approach could be a beneficial decision-making tool to a diverse number of stakeholders such as engineers, entrepreneurs, researchers, and policymakers. In addition, it will add value to the literature of electrical vehicles, sustainable energy, energy economics, and management as well as efficient policymaking.

Keywords: transition, electrical vehicles, systems-level, algorithms

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Authors: Sandra Hartl, Meena Chavan

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This paper presents the outcome of a four year Ph.D. research on cross-cultural conflict management in transnational business relationships. An important and complex problem about managing conflicts that arise across cultures in business relationships is investigated, and conflict resolution strategies are identified. This paper particularly focuses on transnational relationships within a Chinese, German and Middle Eastern framework. Unlike many papers on this issue which have been built on experiments with international MBA students, this research provides real-life cases of cross-cultural conflicts which are not easy to capture. Its uniqueness is underpinned as the real case data was gathered by interviewing top executives at management positions in large multinational corporations through a qualitative case study method approach. This paper makes a valuable contribution to the theory of cross-cultural conflicts, and despite the sensitivity, this research primarily presents real-time business data about breaches of contracts between two counterparties engaged in transnational operating organizations. The overarching aim of this research is to identify the degree of significance for the cultural factors and the communication factors embedded in cross-cultural business conflicts. It questions from a cultural perspective what factors lead to the conflicts in each of the cases, what the causes are and the role of culture in identifying effective strategies for resolving international disputes in an increasingly globalized business world. The results of 20 face to face interviews are outlined, which were conducted, recorded, transcribed and then analyzed using the NVIVO qualitative data analysis system. The outcomes make evident that the factors leading to conflicts are broadly organized under seven themes, which are communication, cultural difference, environmental issues, work structures, knowledge and skills, cultural anxiety and personal characteristics. When evaluating the causes of the conflict it is to notice that these are rather multidimensional. Irrespective of the conflict types (relationship or task-based conflict or due to individual personal differences), relationships are almost always an element of all conflicts. Cultural differences, which are a critical factor for conflicts, result from different cultures placing different levels of importance on relationships. Communication issues which are another cause of conflict also reflect different relationships styles favored by different cultures. In identifying effective strategies for solving cross-cultural business conflicts this research identifies that solutions need to consider the national cultures (country specific characteristics), organizational cultures and individual culture, of the persons engaged in the conflict and how these are interlinked to each other. Outcomes identify practical dispute resolution strategies to resolve cross-cultural business conflicts in reference to communication, empathy and training to improve cultural understanding and cultural competence, through the use of mediation. To conclude, the findings of this research will not only add value to academic knowledge of cross-cultural conflict management across transnational businesses but will also add value to numerous cross-border business relationships worldwide. Above all it identifies the influence of cultures and communication and cross-cultural competence in reducing cross-cultural business conflicts in transnational business.

Keywords: business conflict, conflict management, cross-cultural communication, dispute resolution

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Authors: Ekrem Erdem, Can Tansel Tugcu

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Improved resource efficiency of production is a key requirement for sustainable growth, worldwide. In this regards, by considering the energy and tourism as the extra inputs to the classical Coub-Douglas production function, this study aims at investigating the efficiency changes in the North African countries. To this end, the study uses panel data for the period 1995-2010 and adopts the Malmquist index based on the data envelopment analysis. Results show that tourism increases technical and scale efficiencies, while it decreases technological and total factor productivity changes. On the other hand, when the production function is augmented by the energy input, technical efficiency change decreases, while the technological change, scale efficiency change and total factor productivity change increase. Thus, in order to satisfy the needs for sustainable growth, North African governments should take some measures for increasing the contribution that the tourism makes to economic growth and some others for efficient use of resources in the energy sector.

Keywords: data envelopment analysis, economic efficiency, North African countries, sustainable growth

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Authors: Veruska C. Dutra, Afonso R. Aquino

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Since the 1980s, global tourism activity has consolidated worldwide to become an important economic contributor, and consequently, the sociocultural and environmental impacts are starting to become evidenced. This raises the need of discussing about actions for sustainable tourism that should be linked not only to the economy, but also to the environment and social aspects. The work that is going to be presented is part of a doctoral research project in Sciences undertaken at the Sao Paulo University, Brazil. It aims to analyze whether the monitoring of the tourism sector with a focus on sustainability is applicable or not, through those indicators, put in a case study in the Jalapão State Park (JSP) conservation unit, in the state of Tocantins, Brazil. This is a study of an interdisciplinary nature that had the deductive method as its guide. We concluded that the key points of the sustainable tourism, when analyzed with the focal point in environmental indicators, are an important evaluation and quantification tool of that activity in the study locus. It displayed itself as an adequate tool for monitoring, thus decoding, the main environmental impacts that occur in tourism regions and their intensity, which is made possible through analysis, and has the objective to trace ways to prevent and correct the presented impacts.

Keywords: indicators, tourism, sustainability, Jalapão

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Authors: Ugabi John Ibak, Odey Boniface Ugbem

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Education is considered the bedrock of any meaningful developments and teacher education plays a critical role in this direction. Teacher education is the master keys that can alleviate poverty, promote peace, conserve the environment, improve the quality of life for all and help achieve all round sustain enable development in Nigeria and the world over. This paper X-rays the nature and character of the teaching profession, historical background to teacher education in Nigeria, national policy on education, problems of teacher education in Nigeria and prospects of teacher education for sustainable national development. The study shows that the misfortunes of the teacher education owes much to it historical antecedent. Also majorly, is the failure of government to adequately fund education at the various levels in the country. It was discovered that in the history of the nation no government has budgeted 13% of its annual budget (half of 26% UNESCO minimum) to education. This has resulted to poor infrastructure, inadequate equipment and poorly motivated personnel in all the nations public schools at all levels. Hence, the paper concludes that in spite of these overwhelming challenges, teachers have a lot of prospects both in the teaching profession and outside teaching.

Keywords: teacher education, teaching profession, sustainable national development, education, development

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Authors: Emil Aliyev

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The main focus of this conference paper is on the aspects of the environmental sustainability of onshore hydrocarbon pipelines. The latter is notorious for being a source of major environmental contamination and a consumer of vast amounts of natural resources such as water, land, steel, etc. Therefore, the environmentally sustainable operation of pipelines is a concern that requires attention and research. The geographical scope of the paper is confined to onshore hydrocarbon pipelines operated in the Middle East region. The research contains elements of originality as it draws on the author’s field experience and practical implementation of environmental and sustainability solutions in a major Middle East-based pipeline organization. The authors describe some of the most common significant environmental aspects of pipeline operations and provide examples of various approaches and technologies that can be successfully utilized to make pipelines more environmentally sustainable. The author concludes that the operation of onshore hydrocarbon pipelines can be made environmentally sustainable. This can be achieved by adopting a systematic framework, focusing limited resources on significant aspects, integrating a circular economy into day-to-day activities, and having strong management support.

Keywords: pipelines, onshore hydrocarbon pipelines, environmental sustainability, significant environmental aspects

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Authors: Navid Mirzaei Varzeghani, Mahmoud Saffarzadeh, Ali Naderan, Amirhossein Taheri

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Countries are progressing, and the world's busiest airports see year-on-year increases in travel demand. Passenger acceptability of an airport depends on the airport's appeals, which may include one of these routes between the city and the airport, as well as the facilities to reach them. One of the critical roles of transportation planners is to predict future transportation demand so that an integrated, multi-purpose system can be provided and diverse modes of transportation (rail, air, and land) can be delivered to a destination like an airport. In this study, 356 questionnaires were filled out in person over six days. First, the attraction of business and non-business trips was studied using data and a linear regression model. Lower travel costs, a range of ages more significant than 55, and other factors are essential for business trips. Non-business travelers, on the other hand, have prioritized using personal vehicles to get to the airport and ensuring convenient access to the airport. Business travelers are also less price-sensitive than non-business travelers regarding airport travel. Furthermore, carrying additional luggage (for example, more than one suitcase per person) undoubtedly decreases the attractiveness of public transit. Afterward, based on the manner and purpose of the trip, the locations with the highest trip generation to the airport were identified. The most famous district in Tehran was District 2, with 23 visits, while the most popular mode of transportation was an online taxi, with 12 trips from that location. Then, significant variables in separation and behavior of travel methods to access the airport were investigated for all systems. In this scenario, the most crucial factor is the time it takes to get to the airport, followed by the method's user-friendliness as a component of passenger preference. It has also been demonstrated that enhancing public transportation trip times reduces private transportation's market share, including taxicabs. Based on the responses of personal and semi-public vehicles, the desire of passengers to approach the airport via public transportation systems was explored to enhance present techniques and develop new strategies for providing the most efficient modes of transportation. Using the binary model, it was clear that business travelers and people who had already driven to the airport were the least likely to change.

Keywords: multimodal transportation, demand modeling, travel behavior, statistical models

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Authors: Luo Jin China, Jin Fang

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Countryside has been generally recognized and regarded as a characteristic symbol which presents in human memory for a long time. As a result of the change of times, because of it’s failure to meet the growing needs of the growing life and mental decline, the vast rural area began to decline. But their history feature image which accumulated by the ancient tradition provides people with the origins of existence on the spiritual level, such as "identity" and "belonging", makes people closer to the others in the spiritual and psychological aspects of a common experience about the past, thus the sense of a lack of culture caused by the losing of memory symbols is weakened. So, in the modernization process, how to repair its vitality and transform and planning it in a sustainable way has become a hot topics in architectural and urban planning. This paper aims to break the constraints of disciplines, from the perspective of interdiscipline, using the research methods of systems science to analyze and discuss the theories and methods of rural form factors, which based on the viewpoint of memory in psychology. So, we can find a right way to transform the Rural to give full play to the role of the countryside in the actual use and the shape of history spirits.

Keywords: rural, sustainable renovation, restoration, psychology, memory

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Authors: Ahmed Amrani, Oussama Allali, Amira Ben Hamida, Felix Defrance, Stephanie Morland, Eva Pineau, Thomas Lacroix

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The energy planning process is a very complex task that involves several stakeholders and requires the consideration of several local and global factors and constraints. In order to optimize and simplify this process, we propose a tool-based iterative approach applied to district heating planning. We build our tool with the collaboration of a French territory using actual district data and implementing the European incentives. We set up an iterative process including data visualization and analysis, identification and extraction of information related to the area concerned by the operation, design of sustainable planning scenarios leveraging local renewable and recoverable energy sources, and finally, the evaluation of scenarios. The last step is performed by a dynamic digital twin replica of the city. Territory’s energy experts confirm that the tool provides them with valuable support towards sustainable energy planning.

Keywords: climate change, data management, decision support, digital twin, district heating, energy planning, renewables, smart city

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Authors: Tagore Sai Priya Nunna, Ankhi Banerjee

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The rapid growth of the tourism industry in India in the last few years after the economic crisis in 2009 has been one of the significant causes that led to the Land Use Land Cover change (LULC) of most tourism destinations. The tourist regions are subjected to significant increase in built-up due to increased construction activities for developing accommodation facilities further boosting tourism demand. This research attempts to analyse the changing LULC and the growth pattern of the built-up area within tourist destinations. Four popular tourist destinations, which promises various types of tourism activity and which are significantly dependent on tourism for economic growth, are selected for the study. The study uses remotely sensed data for analysis of land use change through supervised segmentation into five broad classes. Further, the landuse map is reclassified into binary classes to extract the built-up area. The growth patterns of the built-up are analysed in terms of size, shape, direction and form of growth, through a set of spatial metrics. Additionally, a detailed analysis of the existing development pattern corresponding to planned development zones was performed to identify unplanned growth spots in the study regions. The findings of the study provide insights into how tourism has contributed to significant changes in LULC around tourist sites. Also, the study highlights the growth pattern of built-up areas with respect to the type of tourism activity and geographical characteristics. The research attempts to address the need of integrating spatial metrics for the development of sustainable tourism plans as part of the goals of sustainable development.

Keywords: built-up, growth, patterns, tourism, sustainable

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Authors: Amira Khelil, Habib Affes

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Organization resource planning implementation success is important. Today`s competitors in business, in enterprise resource planning and in managing are becoming one of the main tools of achieving competitiveness in business. Resource technologies are considered as an infrastructure to create and maintain business to improve front and back-office efficiency and effectiveness. This study is significant to bring new ideas in determining the key antecedents which are technological resource planning implementation based on knowledge capacity perspectives and help to understand the key success factor in the Tunisian banks. Based on a survey of 150 front office Tunisian agents working in Tunisian banks with mixed capital, using Groupware system, only 51 respondents had given feedback to this survey. By using Warp PLS 3.0, through several tests the relationship between knowledge capability and Groupware implementation success having beta coefficient 0.37 and P-Value <0.01. This result highlights that knowledge capability of bank agent can influence the success of the Groupware implementation.

Keywords: groupware implementation, knowledge capacity, partial least squares method, Tunisian banks

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Authors: Carin Chuang, Kuan-Chou Chen

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An Enterprise Resource Planning (ERP) system is an integrated information system that supports the seamless integration of all the business processes of a company. Implementing an ERP system can increase efficiencies and decrease the costs while helping improve productivity. Many organizations including large, medium and small-sized companies have already adopted an ERP system for decades. Although ERP system can bring competitive advantages to organizations, the lack of proper training approach in ERP implementation is still a major concern. Organizations understand the importance of ERP training to adequately prepare managers and users. The low return on investment, however, for the ERP training makes the training difficult for knowledgeable workers to transfer what is learned in training to the jobs at workplace. Inadequate and inefficient ERP training limits the value realization and success of an ERP system. That is the need to call for a profound change and innovation for ERP training in both workplace at industry and the Information Systems (IS) education in academia. The innovated ERP training approach can improve the users’ knowledge in business processes and hands-on skills in mastering ERP system. It also can be instructed as educational material for IS students in universities. The purpose of the study is to examine the use of ERP simulation games via the ERPsim system to train the IS students in learning ERP implementation. The ERPsim is the business simulation game developed by ERPsim Lab at HEC Montréal, and the game is a real-life SAP (Systems Applications and Products) ERP system. The training uses the ERPsim system as the tool for the Internet-based simulation games and is designed as online student competitions during the class. The competitions involve student teams with the facilitation of instructor and put the students’ business skills to the test via intensive simulation games on a real-world SAP ERP system. The teams run the full business cycle of a manufacturing company while interacting with suppliers, vendors, and customers through sending and receiving orders, delivering products and completing the entire cash-to-cash cycle. To learn a range of business skills, student needs to adopt individual business role and make business decisions around the products and business processes. Based on the training experiences learned from rounds of business simulations, the findings show that learners have reduced risk in making mistakes that help learners build self-confidence in problem-solving. In addition, the learners’ reflections from their mistakes can speculate the root causes of the problems and further improve the efficiency of the training. ERP instructors teaching with the innovative approach report significant improvements in student evaluation, learner motivation, attendance, engagement as well as increased learner technology competency. The findings of the study can provide ERP instructors with guidelines to create an effective learning environment and can be transferred to a variety of other educational fields in which trainers are migrating towards a more active learning approach.

Keywords: business simulations, ERP implementation training, ERPsim, game-based learning, instructional strategy, training innovation

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Authors: Innocent Pangapanga, Eric Mungatana

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Tropical cyclones–related floods (TCRFs) in Malawi have devastating effects on smallholder agriculture, thereby threatening the food security agenda, which is already constrained by poor agricultural innovations, low use of improved varieties, and unaffordable inorganic fertilizers, and fragmenting landholding sizes. Accordingly, households have engineered and indigenously implemented sustainable landscape management (SLM) innovations to contain the adverse effects of TCRFs on farm productivity. This study, therefore, interrogated the efficacy of SLM adoption on farm productivity under varying TCRFs, while controlling for the potential selection bias and unobservable heterogeneity through the application of the Endogenous Switching Regression Model. In this study, we further investigated factors driving SLM adoption. Substantively, we found TCRFs reducing farm productivity by 31 percent, on the one hand, and influencing the adoption of SLM innovations by 27 percent, on the other hand. The study also observed that households that interacted SLM with TCRFs were more likely to enhance farm productivity by 24 percent than their counterparts. Interestingly, the study results further demonstrated that multiple adoptions of SLM-related innovations, including intercropping, agroforestry, and organic manure, enhanced farm productivity by 126 percent, suggesting promoting SLM adoption as a package to appropriately inform existing sustainable development goals’ agricultural productivity initiatives under intensifying TCRFs in the country.

Keywords: tropical cyclones–related floods, sustainable landscape management innovations, farm productivity, endogeneity, endogenous switching regression model, panel data, smallholder agriculture

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Authors: Chen Xi, Liu Xuebing, Lao Xuerui, Kuan Sinman, Jiang Yike, Wang Hanwei, Yang Xiaolang, Zhou Junjie, Xie Jinpeng

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Climate change is a global problem facing humanity and this is now the consensus of the mainstream scientific community. In accordance with the carbon peak and carbon neutral targets and visions set out in the United Nations Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement, this project uses the City Intelligent Model (CIM) and Artificial Intelligence Machine Vision (ICR) as the core technologies to accurately quantify low carbon behaviour into green corn, which is a means of guiding ecologically sustainable living patterns. Using individual communities as management units and blockchain as a guarantee of fairness in the whole cycle of green currency circulation, the project will form a modern resident carbon track management system based on the principle of enhancing the ecological resilience of communities and the cohesiveness of community residents, ultimately forming an ecologically sustainable smart village that can be self-organised and managed.

Keywords: urban planning, urban governance, CIM, artificial Intelligence, sustainable development

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Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

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Authors: Anupriya Sharma, Sapna Narula

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Over the past decade, sustainability has gone mainstream as more people are worried about environment-related issues than ever before. These issues are of even more concern for industries which leave a significant impact on the environment. Following these ecological issues, corporates are beginning to comprehend the impact on their business. Many such initiatives have been made to address these emerging issues in the consumer-driven textile industry. Demand from customers, local communities, government regulations, etc. are considered some of the major factors affecting environmental decision-making. Research also shows that motivations to go green are inevitably determined by the way top managers perceive environmental issues as managers personal values and ethical commitment act as a motivating factor towards corporate social responsibility. Little empirical research has been conducted to examine the relationship between top managers’ personal environmental attitudes and corporate environmental behaviors for the textile industry in the Indian context. The primary purpose of this study is to determine the current state of environmental management in textile industry and whether the attitude of textile firms’ top managers is significantly related to firm’s response to environmental issues and their perceived benefits of environmental management. To achieve the aforesaid objectives of the study, authors used structured questionnaire based on literature review. The questionnaire consisted of six sections with a total length of eight pages. The first section was based on background information on the position of the respondents in the organization, annual turnover, year of firm’s establishment and so on. The other five sections of the questionnaire were based upon (drivers, attitude, and awareness, sustainable business practices, barriers to implementation and benefits achieved). To test the questionnaire, a pretest was conducted with the professionals working in corporate sustainability and had knowledge about the textile industry and was then mailed to various stakeholders involved in textile production thereby covering firms top manufacturing officers, EHS managers, textile engineers, HR personnel and R&D managers. The results of the study showed that most of the textile firms were implementing some type of environmental management practice, even though the magnitude of firm’s involvement in environmental management practices varied. The results also show that textile firms with a higher level of involvement in environmental management were more involved in the process driven technical environmental practices. It also identified that firm’s top managers environmental attitudes were correlated with perceived advantages of environmental management as textile firm’s top managers are the ones who possess managerial discretion on formulating and deciding business policies such as environmental initiatives.

Keywords: attitude and awareness, Environmental management, sustainability, textile industry

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Authors: Loh Fu Quan, Fong Zi Heng, Burra Venkata Durga Kumar

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Cloud computing has completely transformed the way many businesses operate. Traditionally, confidential data of a business is stored in computers located within the premise of the business. Therefore, a lot of business capital is put towards maintaining computing resources and hiring IT teams to manage them. The advent of cloud computing changes everything. Instead of purchasing and managing their infrastructure, many businesses have started to shift towards working with the cloud with the help of a cloud service provider (CSP), leading to cost savings. However, it also introduces security risks. This research paper focuses on the security risks that arise during data migration and user authentication in cloud computing. To overcome this problem, this paper provides a comprehensive framework that includes Transport Layer Security (TLS), user authentication, security tokens and multi-level data encryption. This framework aims to prevent authorized access to cloud resources and data leakage, ensuring the confidentiality of sensitive information. This framework can be used by cloud service providers to strengthen the security of their cloud and instil confidence in their users.

Keywords: Cloud computing, Cloud security, Cloud security issues, Cloud security framework

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Authors: Fiona Gibson

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This study is on sustainable capacity building in tourism management of the touristic destination of forts and castles within the Accra Metropolis, of the Greater Accra Region of Ghana, notably, the Christianbough Castle, the James and Ussher Forts. These forts and castle mentioned above have a rich colonial historical past that emerged from the 17th century onwards on the Gulf Coast of Guinea of the West Africa Sub-Region. Unfortunately, apart from the Christianbough Castle, which used to be the seat of government until recently, the environment of James and Ussher Forts are in a deployable state of decay due to years of neglect. Jamestown and Usshertown fishing communities with historical colonial past of a rich touristic heritage sites are predominantly indigenous Gas who speak only the Ga language, one of the languages of the six local languages spoken in Ghana, as a medium for sustainable tourism management. The purpose of this study is to investigate the reasons for years of decay and neglect, using both qualitative and quantitative research approach for individual interviews, to develop a rich picture of life situational story of the people of James and Ussher Forts environs and finding solutions to their predicaments through internal generated funds for sustainability of tourism management within the communities. The study recommends nation-wide educational campaigns and programmes on culture of maintenance and management for sustainable tourism development and management at all historical heritage sites in the country, specifically with the aim of promoting tourism in Ghana, using the indigenous local languages. The study also recommends formal and informal education for the residents, especially the youth to help them learn skills, either through local training or the formal education and this call for collaboration between the government of Ghana and other local and international bodies.

Keywords: sustainable capacity building, tourism management, forts, castles

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Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki

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The assessment variables of the accessibility and the sustainability of access infrastructure for remote regions may vary significant by location and a wide range of factors may affect the decision process. In this paper, the environmental disturbance implications of transportation system to key demand and supply variables impact the economic system in remote destination are descripted. According to a systemic approach, the key sustainability variables deals with decision making process that have to be included in strategic plan for the critical transport infrastructure development and their relationship to regional socioeconomic system are presented. The application deals with the development of railway in remote destinations, where the traditional CBA not include the external cost generated by the environmental impacts that may have a range of diverse impacts on transport infrastructure and services. The analysis output provides key messages to decision and policy makers towards sustainable development of transport infrastructure, especially for remote destinations where accessibility is a key factor of regional economic development and social stability. The key conclusion could be essential useful for relevant applications in remote regions in the same latitude.

Keywords: sustainable development in remote regions, transport infrastructure, strategic planning, sustainability variables

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Authors: Kumar Vijayendra, Kumar Raghvendra, Shivanshi Bhadouria

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Using a thematic qualitative analysis, this study aims to identify dominant themes previously highlighted by various systematic literature reviews and studies in the field of sustainability and small and medium-sized enterprises (SMEs). The studies picked for this paper range from the nascent stages of the emergence of the concept of corporate sustainability in business to present-day targeted studies on SMEs. This study has attempted to highlight the recurring, emerging, and neglected themes in the literature and concludes with some key findings: 1) the research on sustainability and SMEs remains focused on generic rather than targeted studies; 2) sustainability frameworks specifically designed for SMEs remain under-researched as opposed to large firms, 3) there is a requirement to look more at the SMEs in the service sector. This paper also highlights other dominant themes in literature and, finally, offers suggestions for areas of future research.

Keywords: sustainability, small and medium-sized enterprises, literature review, sustainable development

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Authors: Hermanus J. Moolman

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The COVID-19 pandemic had a severe impact on the society and companies in South Africa. This raises questions about the position of creditors of companies facing financial distress and the actions that directors should take to cater to the interests of creditors. The extent to which directors owe their duties and consideration to creditors has been the subject of debate. The directors of a solvent company owe their duties to the company in favour of its shareholders. When the company becomes insolvent, creditors are the beneficiaries of the directors’ duties. However, the intermittent phase between solvency and insolvency, otherwise referred to as the realm of insolvency, is not accounted for. The purpose of this paper is to determine whether South African company law appropriately addresses the duties that directors owe to creditors and the extent of consideration given to creditors’ interests when the company is in the realm of insolvency and has started business rescue proceedings. A comparative study on South Africa, the United States of America, the United Kingdom and international instruments was employed to achieve the purpose statement. In the United States of America and the United Kingdom, the focus shifts from shareholders to the best interests of creditors when business recue proceedings commence. Such an approach is not aligned with the purpose of the Companies Act of 2008 that calls for a balance of interests of all persons affected by a company’s financial distress and will not be suitable for the South African context. Business rescue in South Africa is relatively new when compared to the practices of the United States of America and the United Kingdom, and the entrepreneurial landscape in South Africa is still evolving. The interests of creditors are not the only interests at risk when a company is financially distressed. It is recommended that an enlightened creditor value approach is adopted for South Africa, where the interests of creditors, albeit paramount, are balanced with those of other stakeholders. This approach optimises a gradual shift in the duties of directors from shareholders to creditors, without disregarding the interests of shareholders.

Keywords: business rescue, shareholders, creditors, financial distress, balance of interests, alternative remedies, company law

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Authors: Sara Zatir, Kouide Brahimi, Amira Zatir

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The planning and the environment have long evolved at the same two parallel tracks. But today, we can design a layout without addressing its environmental impact on the landscape. And the role of The documents of the regulatory planning is to control the urbanization of a common and its effects indirectly on the urban environment, but what about the urban landscape? Algeria is like many countries in the world leans primarily on developing sustainable economy, it was officially declared in the Maghreb countries, with the enactment of Law No. 01-20 of 12 December 2001 on the organization and sustainable development of the territory, one of the purposes of this law is the protection, mapping values and rational use of, natural resources, heritage and the natural preservation for future generations. However, Algeria initiatives have recently been undertaken but it still have some infancy which can be detected by the cavity between the delineation instruments,regulations and. In this context, we should note the important role of public authorities in the situation of the living and its future. The idea is to find a balance from the unbalanced conditions (between present and future generations, between economic needs, and the needs of environmental protection and cultural, between individual and collective interests) and to develop new strategies management laws and the urban landscape.

Keywords: Algeria, sustainable, development urban landscapes, laws

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Authors: Md. Alamgir Hossain, Md. Zakir Hossain, Md. Atiqur Rahman

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Tidal power can play a vital role in integrating as new source of renewable energy to the off-grid power connection in isolated areas, namely Sandwip, in Bangladesh. It can reduce the present energy crisis and improve the social, environmental and economic perspective of Bangladesh. Tidal energy is becoming popular around the world due to its own facilities. The development of any country largely depends on energy sector improvement. Lack of energy sector is because of hampering progress of any country development, and the energy sector will be stable by only depend on sustainable energy sources. Renewable energy having environmental friendly is the only sustainable solution of secure energy system. Bangladesh has a huge potential of tidal power at different locations, but effective measures on this issue have not been considered sincerely. This paper summarizes the current energy scenario, and Bangladesh can produce power approximately 53.19 MW across the country to reduce the growing energy demand utilizing tidal energy as well as it is shown that Sandwip is highly potential place to produce tidal power, which is estimated approximately 16.49 MW by investing only US $10.37 million. Besides this, cost management for tidal power plant has been also discussed.

Keywords: sustainable energy, tidal power, cost analysis, power demand, gas crisis

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Authors: Baltazar Ndakidemi

Abstract:

The resource-constrained farmers, especially those in sub-Saharan Africa, encounter significant challenges related to agriculture, notably diseases and pests. The sustainable means of pest management are not well known to farmers. As a result, some farmers use synthetic pesticides whose environmental impacts, ill health, and other negative impacts of synthetic pesticides on natural enemies have posed a great need for more sustainable means of pest management. Pesticidal plant resources can replace synthetic pesticides because their secondary metabolites can exhibit insecticidal activities such as deterrence, repellence, and pests' mortality. Additionally, the volatiles from these plants can have positive effects of attracting populations of natural enemies. Pesticidal plants can be grown as field margin plants or in strips for supporting natural enemies' populations. However, this is practically undetermined. Hence, there is a need to investigate the roles played by pesticidal plants in supporting natural enemies of pests and their applications in different cropping systems such as legumes. This study investigates different pesticidal plants with a high potential for pest control in agricultural fields. The information sheds light on potential plants that can be used for different crop pests.

Keywords: natural enemies, biological control, synthetic pesticides, pesticidal plants, predators, parasitoids

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Authors: Paschal Arsein Mugabe

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This paper examines sustainable development planning in the context of environmental concerns in rural areas of the Tanzania. It challenges mainstream approaches to development, focusing instead upon transformative action for environmental justice. The goal is to help shape future sustainable development agendas in local government, international agencies and civil society organisations. Research methods: The approach of the study is geographical, but also involves various Trans-disciplinary elements, particularly from development studies, sociology and anthropology, management, geography, agriculture and environmental science. The research methods included thematic and questionnaire interviews, participatory tools such as focus group discussion, participatory research appraisal and expert interviews for primary data. Secondary data were gathered through the analysis of land use/cover data and official documents on climate, agriculture, marketing and health. Also several earlier studies that were made in the area provided an important reference base. Findings: The findings show that, agricultural sustainability in Tanzania appears likely to deteriorate as a consequence of climate change. Noteworthy differences in impacts across households are also present both by district and by income category. Also food security cannot be explained by climate as the only influencing factor. A combination of economic, political and socio-cultural context of the community are crucial. Conclusively, it is worthy knowing that people understand their relationship between climate change and their livelihood.

Keywords: agriculture, climate change, environment, sustainable development

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Authors: Nellija Titova

Abstract:

Latvia, Lithuania, and Estonia, as Baltic Countries, have gone throughout transformational changes since 90s leading to the high level of economic development. As countries departing Soviet Union with industrialization policy moved to service economies, the issues of intangibles, human capital, structural capital, and innovation capital have gained impetus. Following the growing demand of practitioners and later academia, intellectual capital as a discipline, which appeared in 90s, became fundamental nowadays. Aim of the paper is to analyze the Baltic companies entering stock markets at Nasdaq Baltic from the perspective of Intellectual Capital. Methodology of the research is based on a longitudinal analysis of the companies using composite ratios of Intellectual Capital and Business performance in the period 2012-2019. Data for 2020 as COVID year) were excluded from the analysis. Findings allow concluding there is a pattern of influence and companies clearly experience the systemic impact of IC on business performance, identifying also time effect investing in intangibles.

Keywords: intellectual capital, impact analysis, longitudinal effect, composite ratios

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