Search results for: sustainability European policies

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: Duncan K. Espenshade

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Scholars have established expectations regarding how the political and economic interests of a country's people and elites can influence its migration policies. Most of the scholarship exploring the adoption of migration policies focuses on the developed world, focusing on the cultural, political, and economic influences that drive restrictive policies in developed countries. However, despite the scholarly focus on migration policies in developed countries, most internationally displaced people reside in developing countries. Furthermore, while the political and economic factors that influence migration policy in developed countries are likely at play in developing states, developing states also face unique hurdles to policy formation not present in developed states. Namely, this article explores how state capacity, or in this context, a state's de facto ability to restrict or absorb migration inflows, influences the adoption of migration policies in developing countries. Using Cox-Proportional hazard models and recently introduced data on asylum policies in developing countries, this research finds that having a greater ability to restrict migration flows is associated with a reduced likelihood of adopting liberal asylum policies. Future extensions of this project will explore the adoption of asylum policies as a two-stage process, in which the available decision set of political actors is first constrained by a state's restrictive and absorptive capacity in the first stage, with the political, economic, and cultural factors influencing the policy adopted in the second stage.

Keywords: state capacity, international relations, foreign policy, migration

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Authors: Anusha Vaddiraj Pallapu

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Measuring urban sustainable development is at the forefront in contributing to overall sustainability, and it refers to attaining social equity, environmental protection and minimizing the impacts of urbanization. Assessing performance of urban issues ranging from larger consumption of natural resources by humans in terms of lifestyle to creating a polluted nearby environment, social and even economic dimensions of sustainability major issues observed such as water quality, transportation, management of solid waste and traffic pollution. However, relying on the framework of the project to do the goals of sustainable development or minimization of urban impacts through management practices is not enough to deal with the present urban issues. The aim of the sustainability is to know how severely the resources are depleted because of human consumption and how issues are characterized. The paper aims to assign benchmarks for the selected sustainability indicators for research, and analysis is done through multivariate analysis in Indian context a case of Nagpur city to identify the play role of each urban issues in the overall sustainability. The main objectives of this paper are to examine the indicators over by time basis on various scenarios and how benchmarking is used, what and which categories of values should be considered as the performance of indicators function.

Keywords: environmental sustainability indicators, principal component analysis, urban sustainability, urban clusters, benchmarking

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Authors: M. de Miguel Molina, V. Santamarina Campos, M. V. Segarra Oña, B. de Miguel Molina

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Safety and security concerns play a key role during the design of civil UAs (aircraft controlled by a pilot who is not onboard it) by the producers and the offer of different services by the operators. At present, European countries have fragmented regulations about the manufacture and use of civil drones, therefore the European institutions are trying to approach all these regulations into a common one. In this sense, not only law but also ethics can give guidelines to the industry in order to obtain better reports from their clients. With our results, we would like to give advice to the European industry, as well as give new insights to the academia and policymakers.

Keywords: ethics, regulation, safety, security

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Authors: Silvius Stanciu

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Romanian food products sold on European markets have been accused of several non-conformities of quality and safety. Most products incriminated last period were those of animal origin, especially meat and meat products. The study proposed an analysis of the notifications made by network members through Rapid Alert System for Food and Feed on products originating in Romania. As a source of information, the Rapid Alert System portal and the official communications of the National Sanitary Veterinary and Food Safety Authority were used. The research results showed that nearly a quarter of network notifications were rejected and were withdrawn by the European Authority. Although national authorities present these issues as success stories of national quality policies, the large number of notifications related to the volume of exported products is worrying. The paper is of practical and applicative importance for both the business environment and the academic environment, laying the basis for a wider research on the quality differences between Romanian and imported products.

Keywords: food, quality, RASFF, Rapid Alert System for Food and Feed, Romania

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Authors: L.Vaz, L. Ferreira, R. Aparício, J. Pedro, M. Franco

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This article concerns a qualitative analysis, through an interview, regarding “Sustainability Adoption Barriers in SMEs.” To begin with, the article provides a state-of-the-art overview through fifty-seven articles initially extracted from the Scopus database. The articles were analyzed, and four main clusters emerged in the literature: 1) sustainability and small and medium-sized companies; 2) sustainable business models; 3) sustainability practices adoption procedures, and 4) adoption difficulties on sustainability practices. Utilizing interviews as a methodology, the article seeks to strengthen knowledge regarding sustainability practices, their barriers and the sustainable procedures adopted by SMEs in a Portuguese context. The results demonstrate that the literature agrees with this case study, where there are numerous sustainable practices, yet, due to financial, political, cultural, and technological factors, barriers emerge in the adoption process. By comparing the literature findings with the conducted interviews of interior Portuguese SMEs, this article develops a contribution to the scientific community through a captivating, intuitive and motivating way.

Keywords: barriers, practices, business model, green

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Authors: Adriano Mortada

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Human history is rife with conflict, and the question of refugee status determination and their rehabilitation has been up for debate since. Refugee Status Determination is the administrative or legal process by which UNHCR or governments determine whether a person seeking international protection or asylum can be identified as a refugee under international, regional, or national law. Refugee Status Determination is considered to be a vital process in aiding refugees’ realization of their rights under international law. One of the major reasons why the refugee status determination is considered an “issue”, and is one that is much debated upon annually, is the fact that the national bureaucratic systems are rigid and unbending. This is particularly concerning in the 21st century despite human advancement in policy and diplomacy, working in tandem with the United Nations and their charters and resolutions on human rights and dignity. The paper seeks to criticize the European member states' response to the refugee crisis and their inflexible and prejudiced bureaucratic systems when it comes to refugee status determination. The paper looks at multiple case studies as primary evidence and the alternate case studies where the system helped refugees, like those in Jordan, Pakistan, Turkey, and Lebanon. The main concern of the paper is to highlight the bias in the selected European systems, which do not stem from the Human Rights Charter but rather on the basis of geographical backgrounds, cultural and religious affiliations of those seeking refugee status or asylum in their respective countries. The paper hopes to not only create awareness about this issue but also provide a research background to advocacy programs to bring a change in the systems.

Keywords: refugee status determination, human rights, bureaucracy, United Nations, European Union

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Authors: Sarina Zainab Shirazi

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Abstract— With the advent of globalization, different countries have liberalized their trade policies to enhance economic integration and developmental processes but the advantages accrued vary greatly from region to region. This study specifically examines European Union (EU) and Association for South East Asian Nations (ASEAN), two regions that show contrasting integration patterns. EU shows most successful integrations versus the slower paced integration in the ASEAN region. A comprehensive panel data empirical investigation of EU and ASEAN in the context of economy size, geographical distances, language, ethnicity, common border and regional trade agreements (RTA) is conducted for a period of 1985 – 2015. The empirical investigation through the augmented gravity equation shows that the real effectiveness for enhanced intra-regional trade is significant when specific examination of export and import components is conducted in the presence of non-tariff barriers. These barriers surface in the form of terms of trade openness, inflation, exchange rate, common borders, common language, ethnic similarity, and presence of a formal regional trade agreement (RTA). Thus, these factors can be utilized by the EU and ASEAN regions in order to formulate effective policy tools to enhance trade within their respective spheres of influence.

Keywords: Association for South East Asian Nations, European Union, Gravity Model, Regional Trade

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Authors: Zsuzsa Szakaly

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Several constitutions have explicit or implicit eternity clauses in the European Union, their classic roles were analyzed so far, albeit there are new possibilities emerging in relation to the identity of the constitutions of the Member States. The aim of the study is to look at the practice of the Constitutional Courts of the Member States in detail regarding eternity clauses where limiting constitutional amendment has practical bearing, and to examine the influence of such practice on Europeanization. There are some states that apply explicit eternity clauses embedded in the text of the constitution, e.g., Italy, Germany, and Romania. In other states, the Constitutional Court 'unearthed' the implicit eternity clauses from the text of the basic law, e.g., Slovakia and Croatia. By using comparative analysis to examine the explicit or implicit clauses of the concerned constitutions, taking into consideration the new trends of the judicial opinions of the Member States and the fresh scientific studies, the main questions are: How to wield the double-edged sword of eternity clauses? To support European Integration or to support the sovereignty of the Member State? To help Europeanization or to act against it? Eternity clauses can easily find themselves between a rock and a hard place, the law of the European Union and the law of a Member State, with more possible interpretations. As more and more Constitutional Courts started to declare elements of their Member States’ constitutional identities, these began to interfere with the eternity clauses. Will this trend eventually work against Europeanization? As a result of the research, it can be stated that a lowest common denominator exists in the practice of European Constitutional Courts regarding eternity clauses. The chance of a European model and the possibility of this model influencing the status quo between the European Union and the Member States will be examined by looking at the answers these courts have found so far.

Keywords: constitutional court, constitutional identity, eternity clause, European Integration

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Authors: Liav Orgad

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This article challenges one of the most fundamental propositions in the democratic theory that the majority culture is protected merely by the forces of democracy and thus needs no special legal protection. By describing changes in the patterns of migration to Europe, in the face of the European society, and in the world as a whole, the Article demonstrates that the majority culture is no longer automatically protected by the forces of democracy. It claims that the changing reality is not adequately addressed by political theory and human rights law and advances the promotion of a new concept—'cultural majority rights'.

Keywords: European migration, European demography, democratic theory, majority rights, integration

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Authors: Lina Dagilienė

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The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.

Keywords: institutional theory, normative, sustainability reporting, Global Compact Local Network

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Authors: Hrvoje Simovic

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Paper analyses the key problems of fiscal sustainability in Croatia. To point out key challenges of fiscal sustainability, the public debt sustainability is analyzed using standard indicators of fiscal stability, accompanied with the identification of regime changes approach in the public debt trajectory using switching regression approach. The analysis is conducted for the period from 2001 to 2016. Results show huge vulnerability in recession period (2009-14), so key challenges in current fiscal policy and public debt management are recognized in maturity prolongation, interest rates trends, and credit rating expectations.

Keywords: fiscal sustainability, public debt, Croatia, budget deficit

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Authors: Francesca Fermi, Paola Astegiano, Angelo Martino, Stephanie Heitel, Michael Krail

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In order to achieve the targeted emission reductions for the decarbonisation of the European economy by 2050, fundamental contributions are required from both energy and transport sectors. The objective of this paper is to analyse the impacts of a largescale diffusion of e-vehicles, either battery-based or fuel cells, together with the implementation of transport policies aiming at decreasing the use of motorised private modes in order to achieve greenhouse gas emission reduction goals, in the context of a future high share of renewable energy. The analysis of the impacts and challenges of future scenarios on transport sector is performed with the ASTRA (ASsessment of TRAnsport Strategies) model. ASTRA is a strategic system-dynamic model at European scale (EU28 countries, Switzerland and Norway), consisting of different sub-modules related to specific aspects: the transport system (e.g. passenger trips, tonnes moved), the vehicle fleet (composition and evolution of technologies), the demographic system, the economic system, the environmental system (energy consumption, emissions). A key feature of ASTRA is that the modules are linked together: changes in one system are transmitted to other systems and can feed-back to the original source of variation. Thanks to its multidimensional structure, ASTRA is capable to simulate a wide range of impacts stemming from the application of transport policy measures: the model addresses direct impacts as well as second-level and third-level impacts. The simulation of the different scenarios is performed within the REFLEX project, where the ASTRA model is employed in combination with several energy models in a comprehensive Modelling System. From the transport sector perspective, some of the impacts are driven by the trend of electricity price estimated from the energy modelling system. Nevertheless, the major drivers to a low carbon transport sector are policies related to increased fuel efficiency of conventional drivetrain technologies, improvement of demand management (e.g. increase of public transport and car sharing services/usage) and diffusion of environmentally friendly vehicles (e.g. electric vehicles). The final modelling results of the REFLEX project will be available from October 2018. The analysis of the impacts and challenges of future scenarios is performed in terms of transport, environmental and social indicators. The diffusion of e-vehicles produces a consistent reduction of future greenhouse gas emissions, although the decarbonisation target can be achieved only with the contribution of complementary transport policies on demand management and supporting the deployment of low-emission alternative energy for non-road transport modes. The paper explores the implications through time of transport policy measures on mobility and environment, underlying to what extent they can contribute to a decarbonisation of the transport sector. Acknowledgements: The results refer to the REFLEX project which has received grants from the European Union’s Horizon 2020 research and innovation program under Grant Agreement No. 691685.

Keywords: decarbonisation, greenhouse gas emissions, e-mobility, transport policies, energy

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Authors: R. Hurtado-Ortiz, D. Clermont, M. Schüngel, C. Bizet, D. Smith, E. Stackebrandt

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Microbiological resources and their derivatives are the essential raw material for the advancement of human health, agro-food, food security, biotechnology, research and development in all life sciences. Microbial resources, and their genetic and metabolic products, are utilised in many areas such as production of healthy and functional food, identification of new antimicrobials against emerging and resistant pathogens, fighting agricultural disease, identifying novel energy sources on the basis of microbial biomass and screening for new active molecules for the bio-industries. The complexity of public collections, distribution and use of living biological material (not only living but also DNA, services, training, consultation, etc.) and service offer, demands the coordination and sharing of policies, processes and procedures. The Microbial Resource Research Infrastructure (MIRRI) is an initiative within the European Strategy Forum Infrastructures (ESFRI), bring together 16 partners including 13 European public microbial culture collections and biological resource centres (BRCs), supported by several European and non-European associated partners. The objective of MIRRI is to support innovation in microbiology by provision of a one-stop shop for well-characterized microbial resources and high quality services on a not-for-profit basis for biotechnology in support of microbiological research. In addition, MIRRI contributes to the structuring of microbial resources capacity both at the national and European levels. This will facilitate access to microorganisms for biotechnology for the enhancement of the bio-economy in Europe. MIRRI will overcome the fragmentation of access to current resources and services, develop harmonised strategies for delivery of associated information, ensure bio-security and other regulatory conditions to bring access and promote the uptake of these resources into European research. Data mining of the landscape of current information is needed to discover potential and drive innovation, to ensure the uptake of high quality microbial resources into research. MIRRI is in its Preparatory Phase focusing on governance and structure including technical, legal governance and financial issues. MIRRI will help the Biological Resources Centres to work more closely with policy makers, stakeholders, funders and researchers, to deliver resources and services needed for innovation.

Keywords: culture collections, microbiology, infrastructure, microbial resources, biotechnology

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Authors: Qiuying Li

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It is a shared opinion that sustainable development requires a system discontinuity, meaning that radical changes in the way we produce and consume are needed. Within this framework there is an emerging understanding that an important contribution to this change can be directly linked to decisions taken in the design phase of products, services and systems. Design schools have therefore to be able to provide design students with a broad knowledge and effective Design for Sustainability tools, in order to enable a new generation of designers in playing an active role in reorienting our consumption and production patterns.

Keywords: design for sustainability, services, systems, materials, ecomaterials

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Authors: Sherine El Sakka

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Sustainable urban development (SUD) is influenced by social, cultural, economic and environmental sustainability (ES) of developing and developed countries. Our paper will focus on the challenge confronted by the developing countries in sustainable urban development as an application on Egypt, which will clarify current situation and future challenge and assess the impact of a developing country on sustainable development to propose some possible directions for the future because new solution of improving sustainability of developing cities (SDC) should be found.

Keywords: sustainable urban development (SUD), environmental sustainability (ES), sustainability of developing cities (SDC), Egypt

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Authors: Zeynep Şahin, Züleyha Yılmaz, Fikret Çankaya

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In today's business world, in which it is difficult to survive, the economic life of products, services or knowledge is considerably reduced. Competitors produce similar products or extra-featured ones instantly. In this environment, the contribution of companies to the social and economic environment is a preferred criterion by consumers alongside products or services. Therefore, consumers need to obtain more detailed information about companies. Besides, this drastic change in the market encourages companies to become sustainable. Sustainable business means the company puts consumed products back. Corporate sustainability, corresponds to sustainability at the level of the company, and gives equal importance to company growth and profitability together with environmental and social issues. The BIST Sustainability Index started to be calculated by the Istanbul Stock Exchange (BIST) in 2014 to evaluate the sustainability performance of companies in Turkey. The main objective of this study is to present the importance of sustainability reports in Turkey. To this aim, the performances of 15 companies in the BIST Sustainability Index were compared the periods before and after entering the index. On the other hand, sustainability reporting practices should be encouraged to increase studies on this issue. In this context, to remain on the agenda of the issue is a further objective of this study. To achieve these objectives, the financial data of the companies in the period before and after entering to the BIST Sustainability Index were analyzed using t-test in Statistical Package for the Social Sciences (SPSS) package. The results of the study showed that no significant difference between the performances of the companies in terms of the net profit margin, the return on assets and equity capital in these periods could be found. Therefore, it can be said that insufficient importance is given to sustainability issues in Turkey. The reasons for this situation might be considered as a lack of awareness due to the recent introduction and calculation of the index. It is expected that the awareness of firms and investors about sustainability will increase, and that they will demonstrate the necessary importance to this issue over time.

Keywords: sustainability reporting, sustainability index, firm performance, BIST sustainability index

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Authors: Craig Wight

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This presentation will identify the key findings from a recent netnographic discourse analysis of social media content generated in response to visits to three iconic European Holocaust Heritage sites: Ann Frank’s House in Amsterdam, the Netherlands, the Auschwutz-Birkenau Memorial Museum and Memorial in Poland, and the Jewish Museum in Berlin, Germany. Four major discourses are identified under the headings of Holocaust heritage as social memory, reactions to Holocaust heritage, obligation and ritual, and transgressive visitor behaviour. Together, these discourses frame the values, existential anxieties, emotions, priorities, and expectations of visitors. The findings will interest those involved in the planning and management of Holocaust heritage for tourism purposes since they provide unique access to an archive of unmediated visitor feedback on European Holocaust heritage experiences.

Keywords: foucault, european holocaust heritage, discourse analysis, netnography, social media, dark tourism

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Authors: Mestawot Beyene Tafese, Erika Kopp

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Sustainable development, aimed at meeting current needs while safeguarding the needs of future generations, is a global imperative. Higher education stands as a pivotal force in fostering sustainable values and behaviors. However, most scholars and governments primarily focus on environmental and economic aspects. Consequently, this study examines the distribution patterns of higher education for social sustainability. The study highlights overall annual scientific production trends, leading journals and countries in scientific publication, most researched topics, and frequently used keywords. The study utilized a bibliometric method with the aid of the R Studio program. The analysis reveals Sustainability (Switzerland) as the leading journal, with 292 articles published, followed by the International Journal of Sustainability in Higher Education, which published 186 articles. Additionally, the USA is identified as the leading country, with Spain ranking second in producing research related to higher education for socially sustainable development. Among the 54 African countries, only South Africa ranks 13th, contributing fifty-nine scientific articles. Furthermore, higher education for sustainability, sustainable education, sustainable development goals, etc., emerge as the most researched topics, while the term "higher education" is prevalent in 29% and "sustainability" in 28% of the documents. Notably, according to the analysis, social sustainability is the focus of only 3% of articles. This suggests that academics researching sustainable development and higher education have overlooked social sustainability, a crucial human component of sustainable development. Consequently, the researchers concluded that social academics who are interested in studying sustainable development and higher education should give priority to social sustainability.

Keywords: higher education, bibliometric analysis, social sustainability, sustainable development

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Authors: Mijoh A. Gbededo, Kapila Liyanage, Sabuj Mallik

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The emerging approaches to sustainable manufacturing are considered to be solution-oriented with the aim of addressing the environmental, economic and social issues holistically. However, the analysis of the interdependencies amongst the three sustainability dimensions has not been fully captured in the literature. In a recent review of approaches to sustainable manufacturing, two categories of techniques are identified: 1) Sustainable Product Development (SPD), and 2) Sustainability Performance Assessment (SPA) techniques. The challenges of the approaches are not only related to the arguments and misconceptions of the relationships between the techniques and sustainable development but also to the inability to capture and integrate the three sustainability dimensions. This requires a clear definition of some of the approaches and a road-map to the development of a holistic approach that supports sustainability decision-making. In this context, eco-innovation, social impact assessment, and life cycle sustainability analysis play an important role. This paper deployed an integrative approach that enabled amalgamation of sustainable manufacturing approaches and the theories of reciprocity and motivation into a holistic simulation-based impact analysis framework. The findings in this research have the potential to guide sustainability analysts to capture the aspects of the three sustainability dimensions into an analytical model. Additionally, the research findings presented can aid the construction of a holistic simulation model of a sustainable manufacturing and support effective decision-making.

Keywords: life cycle sustainability analysis, sustainable manufacturing, sustainability performance assessment, sustainable product development

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Authors: Agne Andrijauskaite

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The observance of procedural rights by administrative authorities is essential for the effective implementation of subjective rights and is part and parcel of the notion of good governance. Whilst a lot of legal scholarship addresses the scope and content of such rights under the European Union legal framework, a very limited attention is given to their application in the case law of European Court of Human Rights (ECtHR) despite its growing engagement with the subject. This paper written as a part of a wider project on the development of pan-European principles of good administration by the Council of Europe aims to fill this lacuna. This will be done by delimiting the scope and extent of individual procedural safeguards through an analysis of the practice of the ECtHR. The right to be heard, the right to access the files and the right to a decision in reasonable time by administrative authorities will be selected as loci classici for the purpose of this article. The results presented in the paper should contribute to the awareness of growing body of ECtHR’s case-law revolving around administrative procedural law and the growing debate on the notion of good governance found therein within academic community.

Keywords: European Court of Human Rights, good governance, procedural rights, procedural Law

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Authors: Margarita Grushanina

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After several prominent central banks including European Central Bank (ECB), Federal Reserve System (Fed), Bank of Japan and Bank of England employed unconventional monetary policies in the aftermath of the financial crisis of 2008-2009 the problem of identification of the effects from such policies became of great interest. One of the main difficulties in identification of shocks from unconventional monetary policy measures in structural VAR analysis is that they often are anticipated, which leads to a non-fundamental MA representation of the VAR model. Moreover, the unconventional monetary policy actions may indirectly transmit to markets information about the future stance of the interest rate, which raises a question of the plausibility of the assumption of orthogonality between shocks from unconventional and conventional policy measures. This paper offers a method of identification that takes into account the abovementioned issues. The author uses factor-augmented VARs to increase the information set and identification through heteroskedasticity of error terms and rank restrictions on the errors’ second moments’ matrix to deal with the cross-correlation of the structural shocks.

Keywords: factor-augmented VARs, identification through heteroskedasticity, monetary policy, structural VARs

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Nor Kalsum M. Isa, Mohd Yazid M. Yunos, Anuar Alias, Mazdi Marzuki, Kamarul Ismail, Mohd H. Ibrahim

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Green building is an emerging concept with the ultimate target to achieve sustainable development by integrating sustainability goals and principles into project development. Basically, a green building is a building that is designed, constructed and operated to boost environmental, economic, health and productivity performance over conventional buildings. The buildings have been proven to be successful in contributing towards sustainability and project success. The purpose of this study was to determine the benefits of sustainability application in building projects, looking towards project success from the perspective of Malaysian key project stakeholders. The study also aimed to explore the establishment of sustainability goals in the green building projects in Malaysia. The Triple Bottom Line (TBL) Concept of Sustainability was used as the foundation theoretical framework. Surveys, interviews and multiple case study methods were employed. A sample of 188 Malaysian building project stakeholders was selected for questionnaire surveys, and 15 stakeholders from three award-winning green building projects in Malaysia were involved in the interviews. The study found that the majority of the respondents were less aware that the sustainability integration in the building project can significantly affect cost reduction, schedule effectiveness and stakeholders’ satisfaction with the performance of buildings as at the same level as the quality performance. Of the four sustainability goals, the environmental aspect was given more priority than others in the development of the green building projects.

Keywords: green building, sustainability, project stakeholders, Malaysia

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Authors: Dike Felix Okechukwu

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Studies and reports from authoritative sources such as the Intergovernmental Panel on Climate Change (IPCC) have stated that to effectively solve environmental sustainability challenges such as pollution, inappropriate waste disposal, and unsustainable consumption, there is a need for more research to seek solutions towards environmentally sustainable behavior. However, literature thus far reports only sporadic developments of TL in Environmental Sustainability because there are scarce reports showing the reliable process(es) to produce TL - for sustainability projects or otherwise. Nonetheless, a recently published article demonstrates how TL can be used to help young adults gain transformed mindsets and habits toward environmental sustainability behaviors and practices. This study, however, does not demonstrate, on a repeated basis, the dependability of the method or reliability of the procedures in using its proposed methodology to help young adults achieve transformed habits towards environmental sustainability behaviors, especially in diverse contexts. In this study, it is demonstrated, through repeated measures, a reliable process that can be used to achieve transformations in habits and mindsets toward environmental sustainability behaviors. To achieve this, the design adopted is multiple case studies and a thematic analysis techniques. Five cases in diverse contexts were used to analyze pieces of evidence of Transformative Learning Outcomes toward environmentally sustainable behaviors. Results from the study offer fresh perspectives on a reliable methodology that can be adopted to achieve Transformations in Habits and mindsets toward environmental sustainability behaviors.

Keywords: environmental sustainability, transformative learning, behaviour, learning, education

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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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

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Authors: Osama Al-Sehail

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This paper argues for sustainability as a necessity in the evolution of tall architecture. It provides a different mode for dealing with sustainability in tall architecture, taking into consideration the speciality of its typology. To this end, the article develops a Biomimetic Structural Form as a paradigm to attain Vital Sustainability. A Biomimetic Structural Form, which is derived from the amalgamation of biomimicry as an approach for sustainability defining nature as source of knowledge and inspiration in solving humans’ problems and a Structural Form as a catalyst for evolving tall architecture, is a dynamic paradigm emerging from a conceptualizing and morphological process. A Biomimetic Structural Form is a flow system whose different forces and functions tend to be “better”, more "fit", to “survive”, and to be efficient. Through geometry and function—the two aspects of knowledge extracted from nature—the attributes of the Biomimetic Structural Form are formulated. Vital Sustainability is the survival level of sustainability in natural systems through which a system enhances the performance of its internal working and its interaction with the external environment. A Biomimetic Structural Form, in this context, is a medium for evolving tall architecture to emulate natural models in their ways of coexistence with the environment. As an integral part of this article, the sustainable super tall building 3Ts is discussed as a case study of applying Biomimetic Structural Form.   

Keywords: biomimicry, design in nature, high-rise buildings, sustainability, structural form, tall architecture, vital sustainability

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Authors: Norbert Tribl

Abstract:

European contemporary scientific public opinion considers the concept of constitutional identity as a highlighted issue. Some scholars interpret the matter as the manifestation of a conflict of Europe. Nevertheless, constitutional identity is a bridge between the Member States and the EU rather than a river that will wash away the achievements of the integration. In accordance with the opinion of the author, the main problem of constitutional identity in Europe is the undetermined nature: the exact concept of constitutional identity has not been defined until now. However, this should be the first step to understand and use identity as a legal institution. Having regard to this undetermined nature, the legal-theoretical examination of constitutional identity is the main purpose of this study. The concept of constitutional identity appears in the Anglo-Saxon legal systems by a different approach than in the supranational system of European Integration. While the interpretation of legal institutions in conformity with the constitution is understood under it, the European concept is applied when possible conflicts arise between the legal system of the European supranational space and certain provisions of the national constitutions of the member states. The European concept of constitutional identity intends to offer input in determining the nature of the relationship between the constitutional provisions of the member states and the legal acts of the EU integration. In the EU system of multilevel constitutionalism, a long-standing central debate on integration surrounds the conflict between EU legal acts and the constitutional provisions of the member states. In spite of the fact that the Court of Justice of the European Union stated in Costa v. E.N.E.L. that the member states cannot refer to the provisions of their respective national constitutions against the integration. Based on the experience of more than 50 years since the above decision, and also in light of the Treaty of Lisbon, we now can clearly see that EU law has itself identified an obligation for the EU to protect the fundamental constitutional features of the Member States under Article 4 (2) of Treaty on European Union, by respecting the national identities of member states. In other words, the European concept intends to offer input for the determination of the nature of the relationship between the constitutional provisions of the member states and the legal acts of the EU integration.

Keywords: constitutional identity, EU law, European Integration, supranationalism

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Authors: Diego Roberto Goncalves De Pontes, Sergio Donizetti Zorzo

Abstract:

Studies show that most users do not read privacy policies from the online services they use. Some authors claim that one of the main causes of this is that policies are long and usually hard to understand, which make users lose interest in reading them. In this scenario, users may agree with terms without knowing what kind of data is being collected and why. Given that, we aimed to develop a model that would present the privacy policies contents in an easy and graphical way for the user to understand. We call it the Privacy Label. Using information recovery techniques, we propose an architecture that is able to extract information about what kind of data is being collected and to what end in the policies and show it to the user in an automated way. To assess our model, we calculated the precision, recall and f-measure metrics on the information extracted by our technique. The results for each metric were 68.53%, 85.61% e 76,13%, respectively, making it possible for the final user to understand which data was being collected without reading the whole policy. Also, our proposal can facilitate the notice-and-choice by presenting privacy policy information in an alternative way for online users.

Keywords: privacy, policies, user behavior, computer human interaction

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Authors: Nwachukwu M. A., Nwachukwu J. I., Anyanwu J., Emeka U., Okorondu J., Acholonu C.

Abstract:

Actualization of the 17 sustainable development goals (SDGs) conceived by the United Nations in 2015 is a global challenge that may not be feasible in sub-Saharan Africa by the year 2030, except universities play a committed role. This is because; there is a need to educate the people about the concepts of sustainability and sustainable development in the region to make the desired change. Here is a sensitization paper with a model of intervention and curricular planning to allow advancement in understanding and knowledge of SDGs. This Model Center for Sustainability Studies (MCSS) will enable partnerships with institutions in Africa and in advanced nations, thereby creating a global network for sustainability studies not found in sub-Saharan Africa. MCSS will train and certify public servants, government agencies, policymakers, entrepreneurs and personnel from organizations, and students on aspects of the SDGs and sustainability science. There is a need to add sustainability knowledge into environmental education and make environmental education a compulsory course in higher institutions and a secondary school certificate exam subject in sub-Saharan Africa. MCSS has 11 training modules that can be replicated anywhere in the world.

Keywords: sustainability, higher institutions, training, SDGs, collaboration, sub-Saharan Africa

Procedia PDF Downloads 63