Search results for: environmental reporting

Authors: Zeyad Abdelmageid, Xianbin Wang

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Choosing the operational channel for a WLAN access point (AP) in WLAN networks has been a static channel assignment process initiated by the user during the deployment process of the AP, which fails to cope with the dynamic conditions of the assigned channel at the station side afterwards. However, the dramatically growing number of Wi-Fi APs and stations operating in the unlicensed band has led to dynamic, distributed and often severe interference. This highlights the urgent need for the AP to dynamically select the best overall channel of operation for the basic service set (BSS) by considering the distributed and changing channel conditions at all stations. Consequently, dynamic channel selection algorithms which consider feedback from the station side have been developed. Despite the significant performance improvement, existing channel selection algorithms suffer from very high feedback overhead. Feedback latency from the STAs, due the high overhead, can cause the eventually selected channel to no longer be optimal for operation due to the dynamic sharing nature of the unlicensed band. This has inspired us to develop our own dynamic channel selection algorithm with reduced overhead through the proposed low-overhead, cluster-based station reporting mechanism. The main idea behind the cluster-based station reporting is the observation that STAs which are very close to each other tend to have very similar channel conditions. Instead of requesting each STA to report on every candidate channel while causing high overhead, the AP divides STAs into clusters then assigns each STA in each cluster one channel to report feedback on. With proper design of the cluster based reporting, the AP does not lose any information about the channel conditions at the station side while reducing feedback overhead. The simulation results show equal performance and at times better performance with a fraction of the overhead. We believe that this algorithm has great potential in designing future dynamic channel selection algorithms with low overhead.

Keywords: Channel assignment, Wi-Fi networks, clustering, DBSCAN, overhead.

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Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová

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In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought

Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.

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Authors: Yolanda Ramírez Córcoles, Ángel Tejad Ponce, Agustín Baidez González

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Intellectual capital reporting becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. In addition, universities have continuous external demands for greater information and transparency about the use of public funds, and are increasingly provided with greater autonomy regarding their organization, management, and budget allocation. This situation requires new management and reporting systems. The purpose of the present study is to provide a model for intellectual capital report in Spanish universities. To this end, a questionnaire was sent to every member of the Social Councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. Our proposal for an intellectual capital report aims to act as a guide to help the Spanish universities on the road to the presentation of information on intellectual capital which can assist stakeholders to make the right decisions.

Keywords: Intellectual capital, Spain, report, universities.

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Authors: Armando Calabrese, Roberta Costa, Tamara Menichini, Francesco Rosati

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A company CSR commitment, as stated in its Social Report is, actually, perceived by its stakeholders?And in what measure? Moreover, are stakeholders satisfied with the company CSR efforts? Indeed, business returns from Corporate Social Responsibility (CSR) practices, such as company reputation and customer loyalty, depend heavily on how stakeholders perceive the company social conduct. In this paper, we propose a methodology to assess a company CSR commitment based on Global Reporting Initiative (GRI) indicators, Content Analysis and a CSR positioning matrix. We evaluate three aspects of CSR: the company commitment disclosed through its Social Report; the company commitment perceived by its stakeholders; the CSR commitment that stakeholders require to the company. The positioning of the company under study in the CSR matrix is based on the comparison among the three commitment aspects (disclosed, perceived, required) and it allows assessment and development of CSR strategies.

Keywords: Corporate Social Responsibility (CSR), CSR Positioning Matrix, Global Reporting Initiative (GRI), Stakeholder Orientation

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Authors: Amos Barkai, Guy Meredith, Fatima Felaar, Zahrah Dantie, Dave de Buys

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Fisheries management all around the world is hampered by the lack, or poor quality, of critical data on fish resources and fishing operations. The main reasons for the chronic inability to collect good quality data during fishing operations is the culture of secrecy common among fishers and the lack of modern data gathering technology onboard most fishing vessels. In response, OLRAC-SPS, a South African company, developed fisheries datalogging software (eLog in short) and named it Olrac. The Olrac eLog solution is capable of collecting, analysing, plotting, mapping, reporting, tracing and transmitting all data related to fishing operations. Olrac can be used by skippers, fleet/company managers, offshore mariculture farmers, scientists, observers, compliance inspectors and fisheries management authorities. The authors believe that using eLog onboard fishing vessels has the potential to revolutionise the entire process of data collection and reporting during fishing operations and, if properly deployed and utilised, could transform the entire commercial fleet to a provider of good quality data and forever change the way fish resources are managed. In addition it will make it possible to trace catches back to the actual individual fishing operation, to improve fishing efficiency and to dramatically improve control of fishing operations and enforcement of fishing regulations.

Keywords: data management, electronic logbook (eLog), electronic reporting system (ERS), fisheries management

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Authors: Armando Calabrese, Roberta Costa, Tamara Menichini, Francesco Rosati

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As a company competitiveness depends more and more on the relationship with its stakeholders, the topic of companystakeholder fit is becoming increasingly important. This fit affects the extent to which a stakeholder perceives CSR company commitment, values and behaviors and, therefore, stakeholder identification in a company and his/her loyalty to it. Consequently, it is important to measure the alignment or the gap between stakeholder CSR demands, values, preferences and perceptions, and the company CSR disclosed commitment, values and policies. In this paper, in order to assess the company-stakeholder fit about corporate responsibility, an innovative CSR fit positioning matrix is proposed. This matrix is based on the measurement of a company CSR disclosed commitment and stakeholder perceived and required commitment. The matrix is part of a more complex methodology based on Global Reporting Initiative (GRI) indicators, content analysis and stakeholder questionnaires. This methodology provides appropriate indications for helping companies to achieve CSR company-stakeholder fit, by leveraging both CSR commitment and communication. Moreover, it could be used by top management for comparing different companies and stakeholders, and for planning specific CSR strategies, policies and activities.

Keywords: Company-Stakeholder fit, Corporate Social Responsibility (CSR), CSR Positioning Matrix, Global Reporting Initiative (GRI), Stakeholder Orientation.

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Authors: Venkataraman Sankaranarayanan, Sougata Ray

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While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents.

Keywords: Corporate sustainability, corporate social responsibility, corporate environmental management, environmental strategy.

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Authors: Alaa Tag Eldin Mohamed

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The environmental, cultural, social, and technological changes have led higher education institutes to question their traditional roles. Many declarations and frameworks highlight the importance of fulfilling social responsibility of higher education institutes. The study aims at developing a framework of university social responsibility and sustainability (USR&S) with focus on South Valley University (SVU) as a case study of Egyptian Universities. The study used meetings with 12 vice deans of community services and environmental affairs on social responsibility and environmental issues. The proposed framework integrates social responsibility with strategic management through the establishment and maintenance of the vision, mission, values, goals and management systems; elaboration of policies; provision of actions; evaluation of services and development of social collaboration with stakeholders to meet current and future needs of the community and environment. The framework links between different stakeholders internally and externally using communication and reporting tools. The results show that SVU integrates social responsibility and sustainability in its strategic plans. It has policies and actions however fragmented and lack of appropriate structure and budgeting. The proposed framework could be valuable for researchers and decision makers of the Egyptian Universities. The study proposed recommendations and highlighted building on the results and conducting future research.

Keywords: Corporate social responsibility (CSR), South Valley University, Sustainable University, university social responsibility and sustainability (USR&S).

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Authors: Tebogo Phetla, Edison Muzenda, M Belaid

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This study investigated possible ways to improve the efficiency of the platinum precipitation process using ammonium chloride by reducing the platinum content reporting to the effluent. The ore treated consist of five platinum group metals namely, ruthenium, rhodium, iridium, platinum, palladium and a precious metal gold. Gold, ruthenium, rhodium and iridium were extracted prior the platinum precipitation process. Temperature, reducing agent, flow rate and potential difference were the variables controlled to determine the operation conditions for optimum platinum precipitation efficiency. Hydrogen peroxide was added as the oxidizing agent at the temperature of 85-90oC and potential difference of 700-850mV was the variable used to check the oxidizing state of platinum. The platinum was further purified at temperature between 60-65oC, potential difference above 700 mV, ammonium chloride of 200 l, and at these conditions the platinum content reporting to the effluent was reduced to less than 300ppm, resulting in optimum platinum precipitation efficiency and purity of 99.9%.

Keywords: Platinum Group Metals (PGM), Potential difference, Precipitation, Redox reactions.

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Authors: Steve J. Drew, Christopher J. Klopper

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In this paper, the action research driven design of a context relevant, developmental peer review of teaching model, its implementation strategy and its impact at an Australian university is presented. PRO-Teaching realizes an innovative process that triangulates contemporaneous teaching quality data from a range of stakeholders including students, discipline academics, learning and teaching expert academics, and teacher reflection to create reliable evidence of teaching quality. Data collected over multiple classroom observations allows objective reporting on development differentials in constructive alignment, peer, and student evaluations. Further innovation is realized in the application of this highly structured developmental process to provide summative evidence of sufficient validity to support claims for professional advancement and learning and teaching awards. Design decision points and contextual triggers are described within the operating domain. Academics and developers seeking to introduce structured peer review of teaching into their organization will find this paper a useful reference.

Keywords: Development loop, Multiple data sources, Objective reporting, Peer review of teaching.

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Authors: Aurelija Burinskienė, Dalė Dzemydienė, Arūnas Miliauskas

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This research aims at developing the approach for more effective freight delivery and transportation process management. The road congestions and the identification of causes are important, as well as the context information recognition and management. The measure of many parameters during the transportation period and proper control of driver work became the problem. The number of vehicles per time unit passing at a given time and point for drivers can be evaluated in some situations. The collection of data is mainly used to establish new trips. The flow of the data is more complex in urban areas. Herein, the movement of freight is reported in detail, including the information on street level. When traffic density is extremely high in congestion cases, and the traffic speed is incredibly low, data transmission reaches the peak. Different data sets are generated, which depend on the type of freight delivery network. There are three types of networks: long-distance delivery networks, last-mile delivery networks and mode-based delivery networks; the last one includes different modes, in particular, railways and other networks. When freight delivery is switched from one type of the above-stated network to another, more data could be included for reporting purposes and vice versa. In this case, a significant amount of these data is used for control operations, and the problem requires an integrated methodological approach. The paper presents an approach for providing e-services for drivers by including the assessment of the multi-component infrastructure needed for delivery of freights following the network type. The construction of such a methodology is required to evaluate data flow conditions and overloads, and to minimize the time gaps in data reporting. The results obtained show the possibilities of the proposing methodological approach to support the management and decision-making processes with functionality of incorporating networking specifics, by helping to minimize the overloads in data reporting.

Keywords: Transportation networks, freight delivery, data flow, monitoring, e-services.

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Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

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This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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Authors: Gorana Jelic Mrcelic, Merica Sliskovic

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Environmental responsibility includes improvement of environmental performance in order to reduce environmental impact. This paper gives a short review of some important environmental objectives, targets and actions that modern shipping company should follow.

Keywords: Environment, MARPOL, ships, pollutants.

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Authors: Oladele K. Ogunsola, Kazeem A. Osuolale, Akintayo O. Ojo

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Many factors influence the educational outcome of students. Some of these have been studied by researchers with many emphasizing the role of students, schools, governments, peer groups and so on. More often than not, some of these factors influencing the academic achievement of the students have been traced back to parents and family; being the primary platform on which learning not only begins but is nurtured, encouraged and developed which later transforms to the performance of the students. This study not only explores parental and related factors that predict academic achievement through the review of relevant literatures but also, investigates the influence of parental background on the academic achievement of senior secondary school students in Ibadan North Local Government Area of Oyo State, Nigeria. As one of the criteria of the quality of education, students’ academic achievement was investigated because it is most often cited as an indicator of school effectiveness by school authorities and educationists. The data collection was done through interviews and use of well-structured questionnaires administered to one hundred students (100) within the target local government. This was statistically analysed and the result showed that parents’ attitudes towards their children’s education had significant effect(s) on students’ self-reporting of academic achievement. However, such factors as parental education and socioeconomic background had no significant relationship with the students’ self-reporting of academic achievement.

Keywords: Academic attainment, Parental factors, students, Oyo State, Nigeria.

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Authors: Alisha Fisher

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Sex trafficking is a worldwide crisis that requires trauma-informed and survivor-centered media attention to accurate disseminate information. Much of the previous literature of sex trafficking tends to focus on frequency of incidents, intervention, and support strategies for survivors, with few of them looking to how the media is conducting their reporting on sex trafficking cases to the public. Utilizing data of reports from the media of cases of sex trafficking in the two Canadian provinces with the highest cases of sex trafficking, Ontario and Nova Scotia, we sought to analyze the similarities and differences of how sex trafficking cases were being reported. A total of 20 articles were examined, with 10 based within the province of Ontario and the remaining 10 from the province of Nova Scotia. We coded in two processes, first, who the article was about, and second, the framing and content inclusion. The results suggest that there is high usage, and reliance of voices and images of authority, with male people of color being shown as the perpetrators, and white women being shown as the survivors. These findings can aid in the expansion of trauma-informed, survivor-centered media literacy of reports of sex trafficking to provide accurate insights, and further developing robust methods to intersectional approaches to reporting cases of sex trafficking.

Keywords: Sex Trafficking, media coverage, canada sex trafficking, content analysis.

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

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

Keywords: Average run length, Bernoulli CUSUM chart, beta binomial posterior predictive distribution, clinical indicator, health care organization, highest posterior density interval.

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Authors: Eva Štěpánková

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Environmental management implementation is presently one of the ways of organization success and value improvement. Increasing an organization motivation to environmental measures introduction is caused primarily by the rising pressure of the society that generates various incentives to endeavor for the environmental performance improvement. The aim of the paper is to identify and characterize the key incentives and expectations leading organizations to the environmental management implementation. The author focuses on five businesses of different size and field, operating in the Czech Republic. The qualitative approach and grounded theory procedure are used in research. The results point out that the significant incentives for environmental management implementation represent primarily demands of customers, the opportunity to declare the environmental commitment and image improvement. The researched enterprises less commonly expect the economical contribution, competitive advantage increase or export rate improvement. The results show that marketing contributions are primarily expected from the environmental management implementation.

Keywords: Environmental management, environmental management systems, ISO 14001.

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Authors: Sami Mustafa M. E. Ahmed, Noor Amila Wan Abdullah Zawawi, Zulkipli B. Ghazali

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Construction industry is considered as one of the main contributor of natural resources depletion, responsible for high level pollution and it is one of the attributes that pose climate changes and other environmental threats. A lot of efforts had and have been done to reduce and control these impacts. Project Environmental Management (PEM) includes the processes required to ensure that the impacts of the project execution to the surrounding environment will remain within the limits stated in legal permits. The main aim of most of researches conducted managing Environmental Impacts (EI) is to protect earth planet from pollution. Those researches are presenting four major environmental elements; Environmental Management Systems (EMS), Environmental Design (ED), Environmental Planning (EP) and Environmental Impacts Assessments (EIA). Although everything has been said about environmental management for construction projects, but almost everything remains to be said and therefore to be explored or rediscovered because incontestably, almost everything remains to be done. This paper aimed at reviewing some of what has been said about PEM. Also one of its objectives is to explore and rediscover the whole view of managing the EI problems by proposing a framework that based on the relation between these environmental researches.

Keywords: Environmental planning, sustainable design, EIA and EMS.

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Authors: Pavol Molnar, Martin Dolinsky

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Paper deals with environmental metrics and assessment systems devoted to Small and Medium Sized Enterprises. Authors are presenting proposed assessment model which has an ability to discover current environmental strengths and weaknesses of Small and Middle Sized Enterprise. Suggested model has also an ambition to become a Sustainability Decision Tool. Model is able to identify "best environmental devision" in the company, and to quantify how this decision contributed into overall environmental improvement. Authors understand environmental improvements as environmental innovations (product, process and organizational). Suggested model is based on its own concept; however, authors are also utilizing already existing environmental assessment tools.

Keywords: Corporate Social Responsibility, (e)IMPACT model, Environmental metrics, , Small and Middle Sized Enterprises

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Authors: Amir Hossein Davami, Ali Gholami, Ebrahim Panahpour

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Although, it is a long time that human know about the importance of environment in life, but at the last decade of 20 century, the space that was full of hot scientific, collegial and political were made in environmental challenge, So much that, this problem not only disarrange the peace and security of life, but also it has threatened human existence. One of the problems in last years that are significant for authorities is unsatisfactory achieved results against of using huge cost for magnificent environmental projects. This subject leads thinker to this thought that for solving the environmental problems it is needed new methods include of sociology, ethics and philosophic, etc. methods apart of technical affairs. Environment ethics is a new branch of philosophic ethics discussion that discusses about the ethics relationship between humans and universe that is around them. By notifying to the above considered affairs, in today world, necessity of environmental ethics for environment management is reduplicated. In the following the article has been focused on environmental ethics role and environmental management methods and techniques for developing it.

Keywords: Environmental ethics and philosophy, Environmental challenges, Management techniques, Ethical values.

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Authors: M. Stewart, Ameer Al-Khaykan, J. M. Counsell

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Emissions are a consequence of electricity generation. A major option for low carbon generation, local energy systems featuring Combined Heat and Power with solar PV (CHPV) has significant potential to increase energy performance, increase resilience, and offer greater control of local energy prices while complementing the UK’s emissions standards and targets. Recent advances in dynamic modelling and simulation of buildings and clusters of buildings using the IDEAS framework have successfully validated a novel multi-vector (simultaneous control of both heat and electricity) approach to integrating the wide range of primary and secondary plant typical of local energy systems designs including CHP, solar PV, gas boilers, absorption chillers and thermal energy storage, and associated electrical and hot water networks, all operating under a single unified control strategy. Results from this work indicate through simulation that integrated control of thermal storage can have a pivotal role in optimizing system performance well beyond the present expectations. Environmental impact analysis and reporting of all energy systems including CHPV LES presently employ a static annual average carbon emissions intensity for grid supplied electricity. This paper focuses on establishing and validating CHPV environmental performance against conventional emissions values and assessment benchmarks to analyze emissions performance without and with an active thermal store in a notional group of non-domestic buildings. Results of this analysis are presented and discussed in context of performance validation and quantifying the reduced environmental impact of CHPV systems with active energy storage in comparison with conventional LES designs.

Keywords: CHPV, thermal storage, control, dynamic simulation.

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Authors: Aline F. Marcon, Eduardo F. da Silva, Marina Bouzon

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The impact of lean management on environmental sustainability is the research line that receives the most attention from academicians. Therefore, the social dimension of sustainable development has so far received less attention. This paper aims to evaluate the impact of intra-plant lean manufacturing practices on social sustainability indicators extracted from the Global Reporting Initiative (GRI) parameters. The method is two-phased, including MCDM approach to uncover the most relevant practices regarding social performance and Interpretive Structural Modeling (ISM) method to reveal the structural relationship among lean practices. Professionals from the academic and industrial fields answered the questionnaires. From the results of this paper, it is possible to verify that practices such as “Safety Improvement Programs”, “Total Quality Management” and “Cross-functional Workforce” are the ones which have the most positive influence on the set of GRI social indicators.

Keywords: Indicators, ISM, lean, social, sustainability.

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Authors: Yu-Min Chang, Kuo-Sheng Tsai, Hung-Te Tsai, Chia-Hsin Li

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This paper presents the early-warning lights classification management system for industrial parks promoted by the Taiwan Environmental Protection Administration (EPA) since 2011, including the definition of each early-warning light, objectives, action program and accomplishments. All of the 151 industrial parks in Taiwan were classified into four early-warning lights, including red, orange, yellow and green, for carrying out respective pollution management according to the monitoring data of soil and groundwater quality, regulatory compliance, and regulatory listing of control site or remediation site. The Taiwan EPA set up a priority list for high potential polluted industrial parks and investigated their soil and groundwater qualities based on the results of the light classification and pollution potential assessment. In 2011-2013, there were 44 industrial parks selected and carried out different investigation, such as the early warning groundwater well networks establishment and pollution investigation/verification for the red and orange-light industrial parks and the environmental background survey for the yellow-light industrial parks. Among them, 22 industrial parks were newly or continuously confirmed that the concentrations of pollutants exceeded those in soil or groundwater pollution control standards. Thus, the further investigation, groundwater use restriction, listing of pollution control site or remediation site, and pollutant isolation measures were implemented by the local environmental protection and industry competent authorities; the early warning lights of those industrial parks were proposed to adjust up to orange or red-light. Up to the present, the preliminary positive effect of the soil and groundwater quality management system for industrial parks has been noticed in several aspects, such as environmental background information collection, early warning of pollution risk, pollution investigation and control, information integration and application, and inter-agency collaboration. Finally, the work and goal of self-initiated quality management of industrial parks will be carried out on the basis of the inter-agency collaboration by the classified lights system of early warning and management as well as the regular announcement of the status of each industrial park.

Keywords: Industrial park, soil and groundwater quality management, early-warning lights classification, SOP for reporting and treatment of monitored abnormal events.

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Authors: K. R. Balabiyev, A. O. Kaipbayeva

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The article discusses the legal framework of the government’s environmental function and analyzes the role of the national policy in protection of wetlands. The problem is of interest for it deals with the most important branch of economy – utilization of Kazakhstan’s natural resources, protection of health and environmental wellbeing of the population. Development of a longterm environmental program addressing the protection of wetlands represents the final stage of the government’s environmental policy, and is a relatively new function for the public administration system. It appeared due to the environmental measures that require immediate decisions to be taken. It is an integral part of the effort in the field of management of state-owned natural resource, as well as of the measures aimed at efficient management of natural resources to avoid their early depletion or contamination.

Keywords: Environmental focus, government’s environmental function, protection of wetlands.

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Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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Authors: Ruhugül Özge Ocak, Banu Öztürk Kurtaslan

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Botanical gardens are very significant organizations which protect the environment against the increasing environmental problems, provide environmental education for people, offer recreation possibilities, etc. This article describes botanical gardens and their functions. The most important function of botanical garden is to provide environmental education for people and improve environmental awareness. Considering this function, some botanical gardens were examined and opinions were suggested about the subject.

Keywords: Botanical garden, environment, environmental education, recreation.

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Authors: Elizabeth D. Ramos

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Peace education supports a holistic appreciation for the value of life and the interdependence of all living systems. Peace education aims to build a culture of peace. One way of building a culture of peace is through environmental stewardship. This study sought to find out the environmental stewardship practices in selected Higher Education Institutions (HEIs) in the Philippines and how these environmental stewardship practices lead to building a culture of peace. The findings revealed that there is still room for improvement in implementing environmental stewardship in schools through academic service learning. In addition, the following manifestations are implemented very satisfactorily in schools: 1) waste reduction, reuse, and recycling, 2) community service, and 3) clean and green surroundings. Administrators of schools in the study lead their staff and students in implementing environmental stewardship. It could be concluded that those involved in environmental stewardship display an acceptable culture of peace, particularly solidarity, respect for persons, and inner peace.

Keywords: Academic service learning, environmental stewardship, leadership support, peace, solidarity.

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Authors: Özlem Küçükakça

Abstract:

The world population is rapidly growing. In the last few decades, environmental protection and climate change have been remarked as a global concern. All events have their own ecological footprint. Therefore, all participants who take part in the events, from event organizer to audience should be responsible for reducing carbon emissions. Currently, there is a literature gap which investigates the relationship between events and environment. Hence, this study is conducted to investigate how to implement environmental sustainability in the event management. Therefore, a wide literature and also the UK festivals database have been investigated. Finally, environmental effects and the solution of reducing impacts at events were discussed.

Keywords: Ecological footprint, environmental sustainability, events, sustainability.

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Authors: Kevin Fong-Rey Liu, Cheng-Wu Chen, Ken Yeh, Han-Hsi Liang

Abstract:

Environmental impact assessment (EIA) is a procedure tool of environmental management for identifying, predicting, evaluating and mitigating the adverse effects of development proposals. EIA reports usually analyze how the amounts or concentrations of pollutants obey the relevant standards. Actually, many analytical tools can deepen the analysis of environmental impacts in EIA reports, such as life cycle assessment (LCA) and environmental risk assessment (ERA). Life cycle impact assessment (LCIA) is one of steps in LCA to introduce the causal relationships among environmental hazards and damage. Incorporating the LCIA concept into ERA as an integrated tool for EIA can extend the focus of the regulatory compliance of environmental impacts to determine of the significance of environmental impacts. Sometimes, when using integrated tools, it is necessary to consider fuzzy situations due to insufficient information; therefore, ERA should be generalized to fuzzy risk assessment (FRA). Finally, the use of the proposed methodology is demonstrated through the study case of the expansion plan of the world-s largest plastics processing factory.

Keywords: Fuzzy risk analysis, life cycle impact assessment, fuzzy logic, environmental impact assessment

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Authors: Cristina Schreiner, Romeo Ciobanu, Marius Pislaru

Abstract:

This paper aims to build a system based on fuzzy models that can be implemented in the assessment of ecological systems, to determine appropriate methods of action for reducing adverse effects on environmental and implicit the population. The model proposed provides new perspective for environmental assessment, and it can be used as a practical instrument for decision –making.

Keywords: Ecosystem model, Environmental security, Fuzzy logic, Sustainability of habitable regions.

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