Search results for: green accounting

Authors: H. Erbiyik, A. Bal, M. Sirakaya, Ö. Yesildal, E. Yolcu

Abstract:

The emergence of many environmental issues began with the Industrial Revolution. The depletion of natural resources and emerging environmental challenges over time requires enterprises and managers to take into consideration environmental factors while managing business. If we take notice of these causes; the design and implementation of environmentally friendly green purchasing, production and waste management systems become very important at green logistics systems. Companies can adopt green supply chain with the awareness of these facts. The concept of green supply chain constitutes from green purchasing, green production, green logistics, waste management and reverse logistics. In this study, we wanted to identify the concept of green supply chain and why green supply chain should be applied. In the practice part of the study an analytic hierarchy process (AHP) study is conducted on an aluminum production company to evaluate suppliers.

Keywords: aluminum sector, analytic hierarchy process, decision making, green logistics

Procedia PDF Downloads 319

Authors: M. Otrusinova, E. Pastuszkova

Abstract:

The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities.

Keywords: accrual principle, accounting, accounting reform, Czech Republic, municipalities, public finance

Procedia PDF Downloads 232

Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

Procedia PDF Downloads 201

Authors: Gon Park

Abstract:

Seoul in South Korea established the 2030 Seoul City Master Plan that contains green-link projects to connect critical green areas within the city. However, the plan does not have detailed analyses for green infrastructure to incorporate land-cover information to many structural classes. This study maps green infrastructure networks of Seoul for complementing their green plans with identifying and raking green areas. Hubs and links of main elements of green infrastructure have been identified from incorporating cadastral data of 967,502 parcels to 135 of land use maps using geographic information system. Network analyses were used to rank hubs and links of a green infrastructure map with applying a force-directed algorithm, weighted values, and binary relationships that has metrics of density, distance, and centrality. The results indicate that network analyses using cadastral parcel data can be used as the framework to identify and rank hubs, links, and networks for the green infrastructure planning under a variable scenarios of green areas in cities.

Keywords: cadastral data, green Infrastructure, network analysis, parcel data

Procedia PDF Downloads 168

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: accounting, UK GAAP, IFRS, similarities, differences

Procedia PDF Downloads 182

Authors: Ahmad Abdulkadir Ibrahim

Abstract:

The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.

Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics

Procedia PDF Downloads 39

Authors: Raghul Vignesh Kumar, M. Vadivel

Abstract:

With the recent years many industries and companies have turned their attention in realizing how going 'green' can benefit public relations, lower cost, and reduce global emissions from industrial manufacturing. Green Computing has become an originative way on how technology and ecology converge together. It is a growing import subject that creates an urgent need to train next generation computer scientists or practitioners to think ‘green’. However, green computing has not yet been well taught in computer science or computer engineering courses as a subject. In this modern IT world it’s impossible for an organization or common man to work without hardware like servers, desktop, IT devices, smartphones etc. But it is also important to consider the harmful impact of those devices and steps to achieve energy saving and environmental protection. This paper presents the magnitude of green computing and steps to be followed to go green.

Keywords: green computing, carbon-dioxide, greenhouse gas, energy saving, environmental protection agency

Procedia PDF Downloads 376

Authors: Khajeerat Phumphruk

Abstract:

This research aims to study the knowledge, attitude toward household accounting philosophy of sufficiency economy and study the Expense Behavior Changing of household accounting in Banbolang Samut Songkhram Province. The samples of this research are chief of villages and householders in Banbolang Samut Songkhram. The sampling revealed that chief of villages and 60 of householders. The random sampling was used to collect the data. Tools of this research are structure interview and questionnaires that verified by specialist as the content validity and reliability. The result found that the reasons of doing the household accounting are finding the revenue and expenditure in order to in develop the wealthy of the family and follow the philosophy of sufficiency economy of His Majesty. The reasons of not doing the household accounting are less understanding of the household accounting, less time and useless. Moreover, there are householders who interesting in training about household accounting.

Keywords: expense behavior changing, household accounting, samut songkhram province, sufficiency economy philosophy

Procedia PDF Downloads 170

Authors: Yu Du, Jian-Guo Wang

Abstract:

Green consumption is a key link to develop the ecological economy, and consumers are vital to carry out green consumption. With environmental awareness gradually being aroused, consumers often fail to turn their positive attitude into actual green consumption behavior. According to behavior reasoning theory, reasons for adoption have a direct (positive) influence on consumers’ attitude while reasons against adoption have a direct (negative) influence on consumers’ adoption intentions, the incongruous coexistence of which leads to the attitude-behavior gap of green consumption. Based on behavior reasoning theory, this research integrates reasons for adoption and reasons against adoption into a proposed model, in which reasons both for and against green consumption mediate the relationship between consumer’ values, attitudes, and behavioral intentions. It not only extends the conventional theory of reasoned action but also provides a reference for the government and enterprises to design the repairing strategy of green consumption attitude-behavior gap.

Keywords: green product, attitude-behavior gap, behavior reasoning theory, green consumption, SEM

Procedia PDF Downloads 415

Authors: Homayon Ahmad Panahi, Nika Shakerin, Farahnaz Zolriasatain, Elham Moniri

Abstract:

In this research, poly-ethylene terephthalate granule was prepared from Tak Corporation. The granule was characterized by fourier transform infra-red spectroscopy. Then the effects of various parameters on brilliant green sorption such as pH, contact time were studied. The optimum pH value for sorption of brilliant green was 6. The sorption capacity of the granule for brilliant green was 4.6 mg g−1. The profile of brilliant green uptake on this sorbent reflects a good accessibility of the chelating sites in the poly-ethylene terephthalate granule. The developed method was utilized for the determination of brilliant green in environmental water samples by UV/Vis spectrophotometry with satisfactory results.

Keywords: poly-ethylene terephthalate granule, brilliant green, environmental sample, removal

Procedia PDF Downloads 386

Authors: Karen Odendaal

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

Procedia PDF Downloads 200

Authors: Vine Petzer, Mirna Nel

Abstract:

An explanatory mixed method design was used to investigate accounting classroom conditions in the Further Education and Training (FET) Phase in South Africa. A descriptive survey research study with a heterogeneous group of learners and teachers was conducted in the first phase. In the qualitative phase, semi-structured individual interviews with learners and teachers, as well as observations in the accounting classroom, were employed to gain more in depth understanding of the learning conditions in the accounting classroom. The findings of the empirical research informed the development of a model for teachers in accounting, supporting them to use more effective teaching methods and create positive learning conditions for all learners to experience successful learning. A model towards creating positive Accounting classroom conditions that support successful learning was developed and recommended for education policy and decision-makers for use as a classroom intervention capacity building tool. The model identifies and delineates classroom practices that exert significant effect on learner attainment of quality education.

Keywords: accounting classroom conditions, positive education, successful learning, teaching accounting

Procedia PDF Downloads 122

Authors: Hamid Saremi, Shida Hanafi

Abstract:

In an age of technology and economics, human capital has important and axial role in the organization and human resource accounting has a wide perception to key resources of organization i.e. human resources. Human resources accounting is new branch of accounting that has Short-lived and generally deals to a range of policies and measures that are related to various aspects of human resources and It gives importance to an organization's most important asset is its human resources and human resource management is the key to success in an organization and to achieve this important matter must review and evaluation of human resources data be with knowledge of accounting based on empirical studies and methods of measurement and reporting of human resources accounting information. Undoubtedly human resource management without information cannot be done and take decision and human resources accounting is practical way to inform the decision makers who are committed to harnessing human resources,, human resources accounting with applying accounting principles in the organization and is with conducting basic research on the extent of the of human resources accounting information" effect of employees' personal performance. In human resource accounting analysis and criteria and valuation of cost and manpower valuating is as the main resource in each Institute. Protection of human resources is a process that according to human resources accounting is for organization profitability. In fact, this type of accounting can be called as a major source in measurement and trends of costs and human resources valuation in each institution. What is the economic value of such assets? What is the amount of expenditures for education and training of professional individuals to value in asset account? What amount of funds spent should be considered as lost opportunity cost? In this paper, according to the literature of human resource accounting we have studied the human resources matter and its objectives and topic of the importance of human resource valuation on employee performance review and method of reporting of human resources according to different models.

Keywords: human resources, human resources, accounting, human capital, human resource management, valuation and cost of human resources, employees, performance, organization

Procedia PDF Downloads 520

Authors: Ying Guo, Miaochan Li, David Yang, Xiao-Yan Li

Abstract:

This paper examines the relevance of accounting information to stock prices at different periods using manufacturing companies listed in China’s Growth Enterprise Market (GEM). We find that both the average stock price at fiscal year-end and the average stock price one month after fiscal year-end are more relevant to the accounting information than the closing stock price four months after fiscal year-end. This implies that Chinese stock markets react before the public disclosure of accounting information, which may be due to information leak before official announcements. Our findings confirm that accounting information is relevant to stock prices for Chinese listed manufacturing companies, which is a critical question to answer for investors who have interest in Chinese companies.

Keywords: accounting information, response time, value relevance, stock price

Procedia PDF Downloads 56

Authors: Hanli Joubert

Abstract:

In South Africa, teaching large classes is a reality that lecturers face in most higher institutions. When teaching a large group, literature normally refers to groups of about 50 to 500 students. At the University of the Free State, the first-year accounting group comprises around 1300 students. Apart from extremely large classes, the problem is exacerbated by the diversity of students’ previous schooling in accounting as well as their socio-economic backgrounds. The university scenario is further complicated by a lack of venues, compressed timetables, as well as lack of resources. This study aims to investigate the challenges and effectiveness of teaching a large and diverse group of first-year accounting students by drawing from personal experience, a literature study, interviews with other lecturers as well as students registered for first year accounting. The results reveal that teaching first-year accounting students in a large group is not the ideal situation but that it can be effective if it is managed correctly.

Keywords: diverse backgrounds, large groups, limited resources, first-year accounting students

Procedia PDF Downloads 26

Authors: M. F. Chow, M. F. Abu Bakar

Abstract:

Green roof system is considered a relatively new concept in Malaysia even though it has been implemented widely in the developed countries. Generally, green roofs provide many benefits such as enhancing aesthetical quality of the built environment, reduce urban heat island effect, reduce energy consumption, improve stormwater attenuation, and reduce noise pollution. A better understanding on the implementation of green roof system in Malaysia is crucial, as Malaysia’s climate is different if compared with the climate in temperate countries where most of the green roof studies have been conducted. This study has concentrated on the technical aspect of green roof system which focuses on i) types of plants and method of planting; ii) engineering design for green roof system; iii) its hydrological performance on reducing stormwater runoff; and iv) benefits of green roofs with respect to energy. Literature review has been conducted to identify the development and obstacles associated with green roofs systems in Malaysia. The study had identified the challenges and potentials of green roofs development in Malaysia. This study also provided the recommendations on standard design and strategies on the implementation of green roofs in Malaysia in the near future.

Keywords: engineering design, green roof, sustainable development, tropical countries

Procedia PDF Downloads 401

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

Abstract:

Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

Procedia PDF Downloads 346

Authors: R. Hashim, A. J. Bock, S. Cooper

Abstract:

Absorptive capacity generally facilitates the adoption of innovation. How does this relationship change when economic return is not the sole driver of innovation uptake? We investigate whether absorptive capacity facilitates the adoption of green innovation based on a survey of 79 construction companies in Scotland. Based on the results of multiple regression analyses, we confirm that existing knowledge utilisation (EKU), knowledge building (KB) and external knowledge acquisition (EKA) are significant predictors of green process GP), green administrative (GA) and green technical innovation (GT), respectively. We discuss the implications for theories of innovation adoption and knowledge enhancement associated with environmentally-friendly practices.

Keywords: absorptive capacity, construction industry, environmental, green innovation

Procedia PDF Downloads 486

Authors: Charles Mothobiso

Abstract:

This study attempts to identify the client’s main priority when delivering green projects. The aim is to compare whether clients’ interests are similar when delivering conventional buildings as compared to green buildings. Private clients invest more in green buildings as compared to government and parastatal entities. Private clients prioritize on maximizing a return on investment and they mainly invest in energy-saving buildings that have low life cycle costs. Private clients are perceived to be more knowledgeable about the benefits of green building projects as compared to government and parastatal clients. A shortage of expertise and managerial skill leads to the low adaptation of green buildings in government and parastatal projects. Other factors that seem to prevent the adoption of green buildings are the preparedness of the supply chain within the industry and inappropriate procurement strategies adopted by clients.

Keywords: construction clients, design team, green buildings, procurement

Procedia PDF Downloads 264

Authors: Kuo-Wei Hsu, Yen-Ting, Wu

Abstract:

Recently, green marketing issues have emerged as the developing direction for local governments and social enterprises. At the same time, many social enterprises have considered how to effectively create a low-carbon and sustainable environment. Local government has a role to play in promoting low-carbon life styles and creating a green sustainable environment within this green marketing trend. Therefore, urban commercial centers have implemented relevant plans such as: Green Store, Green Action Shops, Green Restaurants and Green Hotels. The purpose of these plans to select the commercial center organizations have potential energy saving demonstration and environmental greenification. These organizations are willing to provide assistance counseling and become a green demonstration district, thereby promoting the major shopping district to take the initiative to enhance its green competitiveness. Finally, they create a new landscape for the commercial center. Studies on green marketing in commercial centers are seen as less attractive and only a few studies for commercial centers have focused on green marketing strategies. There is no empirical evidence for how commercial center managers evaluate a commercial center green marketing strategy. This research investigated the major commercial centers in Taichung City and found green marketing helps to enhance the connection between the urban commercial center value and society value, shape corporate image with social responsibility and create brand value, and therefore impact the increase of economic value.

Keywords: economic value added, green marketing, sustainable environment, urban commercial center.

Procedia PDF Downloads 336

Authors: Christopher I. Ifeacho, Adeleke Omolade

Abstract:

The paper examines the relationship between energy price dynamics and green growth in Sub Sahara African Countries. The quest for adopting green energy in order to improve green growth that can engender sustainability and stability has received more attention from researchers in recent times. This study uses a panel autoregressive distributed lag approach to investigate this relationship. Findings from the result showed that energy price dynamics and exchange rates have more short-run significant impacts on green growth in individual countries rather than the pooled result. Furthermore, the long-run result confirmed that inflation and capital have a significant long-run relationship with green growth. The causality test result revealed the existence of a bi-directional relationship between green growth and energy price dynamics. The study recommends caution in a currency devaluation and improvement in renewable energy production in the Sub Sahara Africa in order to achieve sustainable green growth.

Keywords: green growth, energy price dynamics, Sub Saharan Africa, relationship

Procedia PDF Downloads 59

Authors: Chutima Ruanguttamanun

Abstract:

Despite the relatively large number of studies that have examined the use of appeals in advertisements, research on the use of appeals in green advertisements is still underdeveloped and needs to be investigated further, as it is definitely a tool for marketers to create illustrious ads. In this study, content analysis was employed to examine the nature of green advertising appeals and to match the appeals with the green advertisements. Two different types of green print advertisings, product orientation and organizational image orientation were used. Thirty highly educated participants with different backgrounds were asked individually to ascertain three appeals out of thirty-four given appeals found among forty real green advertisements. To analyze participant responses and to group them based on common appeals, two-step K-mean clustering is used. The clustering solution indicates that eye-catching graphics and imaginative appeals are highly notable in both types of green ads. Depressed, meaningful and sad appeals are found to be highly used in organizational image orientation ads, whereas, corporate image, informative and natural appeals are found to be essential for product orientation ads.

Keywords: advertising appeals, green marketing, green advertisement, printed advertisement

Procedia PDF Downloads 242

Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

Abstract:

Logistics is the integrated management of all of the activities required to move products through the supply chain. For a typical product, this supply chain extends from a raw material source through the production and distribution system to the point of consumption and the associated reverse logistics. The logistical activities are comprised of freight transport, storage, inventory management, materials handling and all related information processing. This paper analyzes the green management system of logistics enterprise for Thailand and advances the concept of Green Logistics, which should be held by the public. In addition, it proposes that the government should strengthen its supervision and support for green logistics, and companies should construct self-disciplined green logistics management systems and corresponding processes, a reverse logistics management system and a modern green logistics information collection and management system.

Keywords: logistics, green logistics, management system, ecological economics

Procedia PDF Downloads 369

Authors: Masoumeh Pirhadi

Abstract:

Air pollution is becoming a major health problem affecting millions. In support of this observation, the world health organization estimates that many people feel unhealthy due to pollution. This is a coupled fact that one of the main global sources of air pollution in cities is greenhouse gas emissions due heavy traffic. Green walls are developed as a sustainable strategy to reduce pollution by increasing vegetation in developed areas without occupying space in the city. This concept an offer advantageous environmental benefits and they can also be proposed for aesthetic purposes, and today they are used to preserve the urban environment. Green walls can also create environments that can promote a healthy lifestyle. Findings of multiple studies also indicate that Green infrastructure in cities is a strategy for improving air quality and increasing the sustainability of cities. Since these green solutions (green walls) act as porous materials that affect the diffusion of air pollution they can also act as a removing air vents that clean the air. Therefore, implementation of this strategy can be considered as a prominent factor in achieving a cleaner environment.

Keywords: green vegetation, air pollution, green wall, urban area

Procedia PDF Downloads 123

Authors: Derya Sarı, Banu Karasah

Abstract:

In the recent years, urban green areas decrease dramatically as a result of increasing industrialization and population growth. At the same time, green spaces provide many ecosystem services such as controls of air pollution, noise reduction, prevents flooding and reduces the stress in the urban areas. Therefore, the plants help to these areas to get more livable and active, and also plants are one of the most significant identity elements in these open spaces. Roof gardens comes significant design comprehension as a result of global warming and also they contribute to cities with regard to ecological, economic, visual and recreational aspects. This study is mainly based on evaluation potential of green roofs and xeriscape planting design approach of Artvin (Turkey) known that generally has a remarkable floristic richness. Artvin is located on a sloping terrain, and the amount of green spaces that can be used is very limited in this city. Therefore, green roofs approach should be evaluated to supply urban green space sustainability. This study shows that it is appropriate about 20 perennial plants for green roofs and xeriscape planting design in Artvin city center. Usage of native plant species would be support to sustainable urban green spaces.

Keywords: Artvin, green roofs, urban green spaces, xeriscape planting

Procedia PDF Downloads 438

Authors: Ying-Ming Su, Mei-Shu Huang

Abstract:

To mitigate the urban heat island effect has become a global issue facing the challenge of climate change. Through literature reviews, plant photosynthesis can reduce the carbon dioxide and mitigate the urban heat island effect relatively. Because there are not enough open space and park, green roof has become an important policy in Taiwan. We selected elementary school buildings in northern New Taipei City as research subjects since elementary school is asked priority to build green roof and important educational place to promote green roof concept. Testo 175-H1 recording device was used to record the temperature and humidity difference between roof surface and interior space below roof with and without green roof for the long-term. We also use questionnaire to investigate the awareness of comfort level of green roof and sensation of teachers and students of the elementary school. The results indicated the temperature of roof without greening was higher than that with greening about 2°C. But sometimes during noontime, the temperature of green roof was higher than that of non-green roof related to the character of the accumulation and dissipation of heat of greening probably. The temperature of interior space below green roof was normally lower than that without green roof about 1°C showed that green roof could lower the temperature. The humidity of the green roof was higher than the one without greening also indicated that green roof retained water better. Teachers liked to combine green roof concept in the curriculum, students wished all classes can take turns to maintain the green roof. Teachers and students that school had integrated green roof concept in the curriculum were more willing to participate in the maintenance work of green roof. Teachers and students who may access and touch the green roof can be more aware of the green roof benefit. We suggest architect to increase the accessibility and visibility of green roof, such as a part of the activity space. This idea can be a reference of the green roof curriculum design.

Keywords: comfort level, elementary school, green roof, heat island effect

Procedia PDF Downloads 386

Authors: Vahid Pirooznia

Abstract:

In this think about we propose a few green vitality procedures for feasible advancement. In this respect, seven green energy methodologies are taken into thought to decide the sectoral, innovative, and application affect proportions. Based on these proportions, we determine a modern parameter as the green energy affect proportion. In expansion, the green energy-based supportability proportion is gotten by depending upon the green energy affect proportion, and the green energy utilization proportion that's calculated utilizing real vitality information taken from literature. In arrange to confirm these parameters, three cases are considered. Subsequently, it can be considered that the sectoral affect proportion is more imperative and ought to be kept consistent as much as conceivable in a green vitality arrangement usage. In addition, the green energy-based supportability proportion increments with an increment of mechanical, sectoral, and application affect proportions. This implies that all negative impacts on the mechanical, innovative, sectoral and social improvements mostly and/or totally diminish all through the move and utilization to and of green energy and advances when conceivable feasible sustainable economic feasible maintainable energy techniques are favored and connected. Hence, the economical energy methodologies can make an imperative commitment to the economies of the nations where green energy (e.g., wind, sun based, tidal, biomass) is inexhaustibly created. Hence, the speculation in green energy supply and advance ought to be energized by governments and other specialists for a green energy substitution of fossil powers for more ecologically generous and feasible future.

Keywords: green energy, environment, sustainable, development

Procedia PDF Downloads 31

Authors: Soroush Mokallaei

Abstract:

Since ancient times, urbanization engineers have always thought of creating green spaces along with urbanization. Athens and Rome have attempted to construct public gardens around streets and palaces. Since then developing green space has become a part of urban civilization. In medieval ages, all Western cities had palaces and houses with internal gardens. In different sources green belt is defined as a green band of trees and bushes around the cities which has multiple functions. It is said that green belts are not only around the mountains, cities, and rivers but also around houses, subways, and highways. Constructing green belt around cities has different advantages such as: protecting cities against pollution, purifying air, screening dust, being a place for recreation, buffer zone of city internal lands, confronting the phenomenon of heat island, increasing agricultural products, helping to prevent illegal city development, confronting deforestation, preventing flood and increasing subterranean water resources.

Keywords: environment, garden cities, green belt, metropolises

Procedia PDF Downloads 295

Authors: Nanis Setyorini

Abstract:

This is an interpretive study that aims to explore English teachers’ self-identity and self-reflection on teaching of English for accounting purpose in Indonesian accounting schools. Pierre Bourdieu’s concepts of capitals, habitus, and field are applied to capture and analyze the outright feelings, dilemma, and efforts of how English teachers see their educational background and adjust their understanding of English teaching for specific purpose, how they deliver unrecognized materials about accountancy, how they build confidence in teaching accountancy experts, and how to develop their professional commitment as English teachers for accounting purpose. Therefore, semi-structured interviews and focus group discussions are conducted to 16 English teachers in accounting schools within five state and private universities in East Java, Indonesia. The appropriateness of English teachers for accounting students remains a debatable topic. Previous literatures assume that the best English teachers for accounting students should be those who can demonstrate good quality use of English as well as those who have sound accounting knowledge and experience; however, such teachers are rare to find. Most English teachers in Indonesian accounting schools generally graduate from English education or English literature that provide a very limited pedagogic theories and practices of English for specific purpose (ESP). As a result, ESP teachers often had misconception and loss of face when they deliver subject contents to their accounting students who sometimes have been employed as professional accountants. The teachers also face a dilemma in locating themselves as the insiders in English knowledge, but the outsiders in accounting field. These situations are generally problems in their early-stage of teaching due to the lack of ESP knowledge, the shortage of teaching preparation, the absence of ESP in-house trainings on English for accountancy, and the unconducive relations with accounting educators as well as other ESP teachers. Then, self-learning with various resources and strategies is said as their effort to develop their teaching competence so they are able to teach English for accounting students more effectively.

Keywords: ESP teacher, English for accounting, self-identity, self-reflectivity

Procedia PDF Downloads 376

Authors: Humayun Murshed, Shibly Abdullah

Abstract:

This paper focuses on sharing experience gained through a pilot project undertaken to teach an introductory accounting subject linking real-life ground realities with the fundamental concepts of accounting. In view of the practical dimensions of Accounting it has been observed that adopting a teaching approach based on practical illustrations help students to motivate and generate interests to take accounting profession as their career. The paper reports that students’ perception about accounting as ‘dreary’ has been changed to ‘interesting’ due to adoption of practice based approach in teaching. The authors argue that ‘concept mapping’ can play a vital role in facilitating practice based education in accounting which promotes a rewarding learning experience among the students. The paper considers taking into account generic skills development, student centric learning, development of innovative assessment tasks, making students aware of the potential benefits of practice based education primarily through concept mapping, and engaging them both inside and outside of the class rooms are critical for ensuring success of this approach.

Keywords: accounting education, pedagogy, practice-based education, concept mapping

Procedia PDF Downloads 317