Search results for: Environmental accounting

Authors: Marius Pislaru, Alexandru F. Trandabat

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Environmental studies have expanded dramatically all over the world in the past few years. Nowadays businesses interact with society and the environment in ways that put their mark on both sides. Efforts improving human standard living, through the control of nature and the development of new products, have also resulted in contamination of the environment. Consequently companies play an important role in environmental sustainability of a region or country. Therefore we can say that a company's sustainable development is strictly dependent on the environment. This article presents a fuzzy model to evaluate a company's environmental impact. Article illustrates an example of the automotive industry in order to prove the usefulness of using such a model.

Keywords: fuzzy approach, environmental impact assessment, sustainability

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

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Environmental aspects plays a central role in environmental management system (EMS) because it is the basis for the identification of an organization-s environmental targets. The existing methods for the assessment of environmental aspects are grouped into three categories: risk assessment-based (RA-based), LCA-based and criterion-based methods. To combine the benefits of these three categories of research, this study proposes an integrated framework, combining RA-, LCA- and criterion-based methods. The integrated framework incorporates LCA techniques for the identification of the causal linkage for aspect, pathway, receptor and impact, uses fuzzy logic to assess aspects, considers fuzzy conditions, in likelihood assessment, and employs a new multi-criteria decision analysis method - multi-criteria and multi-connection comprehensive assessment (MMCA) - to estimate significant aspects in EMS. The proposed model is verified, using a real case study and the results show that this method successfully prioritizes the environmental aspects.

Keywords: Environmental management system, environmental aspect, risk assessment, life cycle assessment.

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Authors: Long Van Hoang, Mitsuyasu Yabe

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Environmental factors affect agriculture production productivity and efficiency resulted in changing of profit efficiency. This paper attempts to estimate the impacts of environmental factors to profitability of rice farmers in the Red River Delta of Vietnam. The dataset was extracted from 349 rice farmers using personal interviews. Both OLS and MLE trans-log profit functions were used in this study. Five production inputs and four environmental factors were included in these functions. The estimation of the stochastic profit frontier with a two-stage approach was used to measure profitability. The results showed that the profit efficiency was about 75% on the average and environmental factors change profit efficiency significantly beside farm specific characteristics. Plant disease, soil fertility, irrigation apply and water pollution were the four environmental factors cause profit loss in rice production. The result indicated that farmers should reduce household size, farm plots, apply row seeding technique and improve environmental factors to obtain high profit efficiency with special consideration is given for irrigation water quality improvement.

Keywords: Profit efficiency; Profit function; Environmental factors; OLS and MLE estimations; Rice Production; Vietnam

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Authors: Pradip Kumar Das

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Phenomenal growth of population and industry exploits the environment in varied ways. Consequently, the greenhouse effect and other allied problems are threatening mankind the world over. Protection and up gradation of environment have, therefore, become the prime necessity all of mankind for the sustainable development of environment. People in humbler walks of life including the corporate citizens have become aware of the impacts of environmental pollution. Governments of various nations have entered the picture with laws and regulations to correct and cure the effects of present and past violations of environmental practices and to obstruct future violations of good environmental disciplines. In this perspective, environmental audit directs verification and validation to ensure that the various environmental laws are complied with and adequate care has been taken towards environmental protection and preservation. The discipline of environmental audit has experienced expressive development throughout the world. It examines the positive and negative effects of the activities of an enterprise on environment and provides an in-depth study of the company processes any growth in realizing long-term strategic goals. Environmental audit helps corporations assess its achievement, correct deficiencies and reduce risk to the health and improving safety. Environmental audit being a strong management tool should be administered by industry for its own self-assessment. Developed countries all over the globe have gone ahead in environment quantification; but unfortunately, there is a lack of awareness about pollution and environmental hazards among the common people in India. In the light of this situation, the conceptual analysis of this study is concerned with the rationale of environmental audit on the industry and the society as a whole and highlights the emerging dimensions in the auditing theory and practices. A modest attempt has been made to throw light on the recent development in environmental audit in developing nations like India and the problems associated with the implementation of environmental audit. The conceptual study also reflects that despite different obstacles, environmental audit is becoming an increasing aspect within the corporate sectors in India and lastly, conclusions along with suggestions have been offered to improve the current scenario.

Keywords: Environmental audit, environmental hazards, environmental laws, environmental protection, environmental preservation.

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Authors: Pavel Adámek

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This study examines perception of environmental approach in small and medium-sized enterprises (SMEs) – the process by which firms integrate environmental concern into business. Based on a review of the literature, the paper synthesizes focus on environmental issues with the reflection in a case study in the Czech Republic. Two themes of corporate environmentalism are discussed – corporate environmental orientation and corporate stances toward environmental concerns. It provides theoretical material on greening organizational culture that is helpful in understanding the response of contemporary business to environmental problems. We integrate theoretical predictions with empirical findings confronted with reality. Scales to measure these themes are tested in a survey of managers in 229 Czech firms. We used the process of in-depth questioning. The research question was derived and answered in the context of the corresponding literature and conducted research. A case study showed us that environmental approach is variety different (depending on the size of the firm) in SMEs sector. The results of the empirical mapping demonstrate Czech company’s approach to environment and define the problem areas and pinpoint the main limitation in the expansion of environmental aspects. We contribute to the debate for recognition of the particular role of environmental issues in business reality.

Keywords: Corporate environmentalism, Czech Republic, empirical mapping, environmental performance.

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Authors: W. Wu, X. H. Wang, D. Paull

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This paper contributes to the field of Environmental Awareness Training (EAT) evaluation in terms of military activities. Environmental management of military activities is a growing concern for defence forces worldwide and the importance of EAT is becoming widely recognized. As one of Australia-s largest landowners, the Australian Defence Force (ADF) is extremely mindful of its duty as a joint environmental manager. It has an integrated Environmental Management System (EMS) to assist environmental management and EAT is an essential part of the ADF EMS model. This paper examines how EAT was conducted during the exercise Talisman Saber in 2009 (TS09) and evaluates its effectiveness, using Shoalwater Bay Training Area (SWBTA), one of the most significant military training areas and a significant protected area in Australia, as a case study. A questionnaire survey conducted showed, overall, that EAT was effective from the perspective of a sample of participants. Recommendations are made for the ADF to refine EAT for future exercises.

Keywords: Australian Defence Force, effectiveness evaluation, Environmental Awareness Training, Shoalwater Bay Training Area

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Authors: Masaki Ito, Hideyuki Tokuda, Takao Kawamura, Kazunori Sugahara

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With the advancement of wireless sensor network technology, its practical utilization is becoming an important challange. This paper overviews my past environmental monitoring project, and discusses the process of starting the monitoring by classifying it into four steps. The steps to start environmental monitoring can be complicated, but not well discussed by researchers of wireless sensor network technology. This paper demonstrates our activity and challenges in each of the four steps to ease the process, and argues future challenges to enable quick start of environmental monitoring.

Keywords: Environmental Monitoring, Wireless Sensor Network, Field Experiment and Research Challenges.

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Authors: G. Gradinaru, S. Olteanu

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The quality improvements of the environmental elements could increase the recreational opportunities in a certain area (destination). The technique of the need for recreation focuses on choosing certain destinations for recreational purposes. The basic exchange taken into consideration is the one between the satisfaction gained after staying in that area and the value expressed in money and time allocated. The number of tourists in the respective area, the duration of staying and the money spent including transportation provide information on how individuals rank the place or certain aspects of the area (such as the quality of the environmental elements). For the statistical analysis of the environmental benefits offered by an area through the need of recreation technique, the following stages are suggested: - characterization of the reference area based on the statistical variables considered; - estimation of the environmental benefit through comparing the reference area with other similar areas (having the same environmental characteristics), from the perspective of the statistical variables considered. The model compared in recreation technique faced with a series of difficulties which refers to the reference area and correct transformation of time in money.

Keywords: Comparison in recreation technique, the quality of the environmental elements, statistical analysis model.

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Authors: Hélder Spínola

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Sustainable development is highly dependent on the implementation of environmental education programs, which has as its ultimate goal to produce environmentally literate citizens that undertake environmentally friendly actions. Efforts on environmental education along past years are now perceived on the increase of citizens awareness on European countries and, particularly, in Portugal. However, we still have a lack of information on the prevalence of specific behaviors that contributes to sustainability, influenced by a new attitude toward the environment. The determination of pro-environmental behaviors prevalence in higher education students is an important approach to understand to which extend the next leading generation is, in practice, committed with the goals of sustainable development. Therefore, present study evaluates the prevalence of a specific set of behaviors (water savings, energy savings, environmental criteria on shopping, and mobility) on the University of Madeira students and discusses their commitment with sustainable development.

Keywords: Pro-environmental behaviors, sustainable development, environmental education, higher education students

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Authors: Mohamad Ghozali Hassan, Abdul Aziz Othman, Mohd Azril Ismail

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Adapting quickly to environmental dynamism is essential for an organization to develop outsourcing strategic and management in order to sustain competitive advantage. This research used the Partial Least Squares Structural Equation Modeling (PLSSEM) tool to investigate the factors of environmental dynamism impact on the strategic outsourcing success among electrical and electronic manufacturing industries in outsourcing management. Statistical results confirm that the inclusion of customer demand, technological change, and competition level as a new combination concept of environmental dynamism, has positive effects on outsourcing success. Additionally, this research demonstrates the acceptability of PLS-SEM as a statistical analysis to furnish a better understanding of environmental dynamism in outsourcing management in Malaysia. A practical finding contributes to academics and practitioners in the field of outsourcing management.

Keywords: Environmental Dynamism, Customer Demand, Technological Change, Competition Level, Outsourcing Success.

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Authors: A. Nicknam, N. Eftekhari, A. Mazarei, M. Ganjvar

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This article presents an alternative collapse capacity intensity measure in the three elements form which is influenced by the spectral ordinates at periods longer than that of the first mode period at near and far source sites. A parameter, denoted by β, is defined by which the spectral ordinate effects, up to the effective period (2T1), on the intensity measure are taken into account. The methodology permits to meet the hazard-levelled target extreme event in the probabilistic and deterministic forms. A MATLAB code is developed involving OpenSees to calculate the collapse capacities of the 8 archetype RC structures having 2 to 20 stories for regression process. The incremental dynamic analysis (IDA) method is used to calculate the structure’s collapse values accounting for the element stiffness and strength deterioration. The general near field set presented by FEMA is used in a series of performing nonlinear analyses. 8 linear relationships are developed for the 8structutres leading to the correlation coefficient up to 0.93. A collapse capacity near field prediction equation is developed taking into account the results of regression processes obtained from the 8 structures. The proposed prediction equation is validated against a set of actual near field records leading to a good agreement. Implementation of the proposed equation to the four archetype RC structures demonstrated different collapse capacities at near field site compared to those of FEMA. The reasons of differences are believed to be due to accounting for the spectral shape effects.

Keywords: Collapse capacity, fragility analysis, spectral shape effects, IDA method.

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Authors: Mohd Iskandar Illyas Tan, Raziah Noor Razali, Zuhra Junaida Husny

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The purpose of this study is i) to investigate the driving factors and barriers of the adoption of Information and Communication Technology (ICT) in Halal logistic and ii) to develop an ICT adoption framework for Halal logistic service provider. The Halal LSPs selected for the study currently used ICT service platforms, such as accounting and management system for Halal logistic business. The study categorizes the factors influencing the adoption decision and process by LSPs into four groups: technology related factors, organizational and environmental factors, Halal assurance related factors, and government related factors. The major contribution in this study is the discovery that technology related factors (ICT compatibility with Halal requirement) and Halal assurance related factors are the most crucial factors among the Halal LSPs applying ICT for Halal control in transportation-s operation. Among the government related factors, ICT requirement for monitoring Halal included in Halal Logistic Standard on Transportation (MS2400:2010) are the most influencing factors in the adoption of ICT with the support of the government. In addition, the government related factors are very important in the reducing the main barriers and the creation of the atmosphere of ICT adoption in Halal LSP sector.

Keywords: Information and communication technology (ICT), Halal logistic, Halal transportation, Technology adoption

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Authors: Luis F. Beltrán Morales, Felipe García-Rodríguez, Daniel LLuch Cota, German Ponce Díaz, Victor Sevilla Unda

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Environmental conflicts produced by economic development and natural resources exploitation, are discussed. Main causes of conflicts in developing countries were shown to arise from geographically external investments, inefficiency of the Environmental Impact Assessment (EIA), and the lack of communication between government and Non-Government Organizations (NGOs). Citizen participation can only intervene during late stages of the EIA, which is considered as one of the main shortcomings in satisfying demands of local people.

Keywords: Economic Development, Environmental Conflicts, Citizen Participation, NGOs.

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Authors: Muthatakul Metasit, Setthasakko Watchaneeporn

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At present, increased concerns about global environmental problems have magnified the importance of sustainability management. To move towards sustainability, companies need to look at everything from a holistic perspective in order to understand the interconnections between economic growth and environmental and social sustainability. This paper aims to gain an understanding of key determinants that drive sustainability management and barriers that hinder its development. It employs semi-structured interviews with key informants, site observation and documentation. The informants are production, marketing and environmental managers of the leading wine producer, which aims to become an Asia-s leader in wine & wine based products. It is found that corporate image and top management leadership are the primary factors influencing the adoption of sustainability management. Lack of environmental knowledge and inefficient communication are identified as barriers.

Keywords: Environmental, knowledge; Sustainability management; Top management leadership; Wine industry

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Authors: Mella Ismelina Farma Rahayu

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Environmental problems could not be separated from unethical human perspectives and behaviors toward the environment. There is a fundamental error in the philosophy of people’s perspective about human and nature and their relationship with the environment, which in turn will create an inappropriate behavior in relation to the environment. The aim of this study is to investigate and to understand the ethics of the environment in the context of humans interacting with the environment by using the hermeneutic approach. The related theories and concepts collected from literature review are used as data, which were analyzed by using interpretation, critical evaluation, internal coherence, comparisons, and heuristic techniques. As a result of this study, there will be a picture related to the interaction of human and environment in the perspective of environmental ethics, as well as the problems of the value of ecological justice in the interaction of humans and environment. We suggest that the interaction between humans and environment need to be based on environmental ethics, in a spirit of mutual respect between humans and the natural world.

Keywords: The environment, environmental ethics, the interaction, value.

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Authors: T. Utarasakul

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Amphawa is the most popular weekend destination for both domestic and international tourists in Thailand. More than 112 homestays and resorts have been developed along the water resources. This research aims to initiate appropriate environmental management system for riverside tourist accommodations in Amphawa by investigating current environmental characteristics. Eighty-eight riverside tourist accommodations were survey from specific questionnaire, GPS data were also gathered for spatial analysis. The results revealed that the accommodations are welled manage in regards to some environmental aspects. In order to reduce economic costs, energy efficiency equipment is utilized. A substantial number of tourist accommodations encouraged waste separation, followed by transfer to local administration organization. Grease traps also utilized in order to decrease chemical discharged, grease and oil from canteen and restaurants on natural environment. The most notable mitigation is to initiate environmental friendly cleansers for tourist accommodation along the riverside in tourism destinations.

Keywords: Environmental Management System, Tourist Accommodations, Amphawa, Samut Songkram

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Authors: Huda Al Salmi, Hisham Al Kadi, Simone Leao

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Abu Dhabi is one of the fastest developed cities in the region. On top of all the current and future environmental challenges, Abu Dhabi aims to be among the top governments in the world in sustainable development. Abu Dhabi plans to create an attractive, livable and sustainable managed urban environment in which all necessary services and infrastructure are provided in a sustainable and timely manner. Abu Dhabi is engaged in a difficult challenge to develop credible environmental indicators that would assess the ambitious environmental targets. The aim of those indicators is to provide reliable guidance to decision makers and the public concerning key factors that determine the state of urban environment and identify major areas for policy intervention. In order to ensure sustainable development in UAE in general, and of Abu Dhabi City in particular, relevant and contextual environmental indicators need to be carefully considered. These indicators provide a gauge at a national government scale of how close countries are to establish environmental policy goals. The environment indicators assist city decision-making in such areas as identification of significant environmental aspects and observation of environmental performance trends. Those can help to find ways of reducing environmental pollution and in improving eco-efficiency. This paper outlines recent strategies implemented in Abu Dhabi that aims to improve the sustainable performance of the city-s built environment. The paper explores the variety of current and possible indicators at different levels and their roles in the development of the city.

Keywords: Abu Dhabi, Sustainable Development, Indicators, Assessment Methods.

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Authors: Abdelsalam Omran Gebril Ali

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Pollution and solid waste are the most important environmental problems plaguing the city of Benghazi as well as other cities and towns in Libya. These problems are caused by the lack of environmental planning and sound environmental management. Environmental planning is very important at present for the development of projects that preserve the environment; therefore, the planning process should be prioritized over the management process. Pollution caused by poor planning and environmental management exists not only in Benghazi but also in all other Libyan cities. This study was conducted through various field visits to several neighborhoods and areas within Benghazi as well as its neighboring regions. Follow-ups in these areas were conducted from March 2013 to October 2013 as documented by photographs. The existing methods of waste collection and means of transportation were investigated. Interviews were conducted with relevant authorities, including the Environment Public Authority in Benghazi and the Public Service Company of Benghazi. The objective of this study is to determine the causes of solid waste pollution in Benghazi City and its surrounding areas. Results show that solid waste pollution in Benghazi and its surrounding areas is the result of poor planning and environmental management, population growth, and the lack of hardware and equipment for the collection and transport of waste from the city to the landfill site. One of the most important recommendations in this study is the development of a complete and comprehensive plan that includes environmental planning and environmental management to reduce solid waste pollution.

Keywords: Solid waste, pollution, environmental planning, management, Benghazi, Libya.

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Authors: Buket Metin

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Buildings cause a variety of loads on the environment due to activities performed at each stage of the building life cycle. Construction is the first stage that affects both the natural and built environments at different steps of the process, which can be defined as transportation of materials within the construction site, formation and preparation of materials on-site and the application of materials to realize the building subsystems. All of these steps require the use of technology, which varies based on the facilities that contractors and subcontractors have. Hence, environmental consequences of the construction process should be tackled by focusing on construction technology options used in every step of the process. This paper presents an environmental decision-making model for assessing on-site performances of subcontractors based on the construction technology options which they can supply. First, construction technologies, which constitute information, tools and methods, are classified. Then, environmental performance criteria are set forth related to resource consumption, ecosystem quality, and human health issues. Finally, the model is developed based on the relationships between the construction technology components and the environmental performance criteria. The Fuzzy Analytical Hierarchy Process (FAHP) method is used for weighting the environmental performance criteria according to environmental priorities of decision-maker(s), while the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method is used for ranking on-site environmental performances of subcontractors using quantitative data related to the construction technology components. Thus, the model aims to provide an insight to decision-maker(s) about the environmental consequences of the construction process and to provide an opportunity to improve the overall environmental performance of construction sites.

Keywords: Construction process, construction technology, decision making, environmental performance, subcontractors.

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Authors: Juris Burlakovs, Maris Klavins, Raimonds Ernsteins, Armands Ruskulis

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Environmental contamination is a common problem in ex-industrial and industrial sites. This article gives a brief description of general applied environmental investigation methodologies and possible remediation applications in Latvia. Most of contaminated areas are situated in former and active industrial, military areas and ports. Industrial and logistic activities very often have been with great impact for more than hundred years thus the contamination level with heavy metals, hydrocarbons, pesticides, persistent organic pollutants is high and is threatening health and environment in general. 242 territories now are numbered as contaminated and fixed in the National Register of contaminated territories in Latvia. Research and remediation of contamination in densely populated areas are of important environmental policy domain. Four different investigation case studies of contaminated areas are given describing the history of use, environmental quality assessment as well as planned environmental management actions. All four case study locations are situated in Riga - the capital of the Republic of Latvia. The aim of this paper is to analyze the situation and problems with management of contaminated areas in Latvia, give description of field research methods and recommendations for remediation industry based on scientific data and innovations.

Keywords: Remediation technology, environmental quality assessment, heavy metals, hydrocarbon contamination, environmental management.

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Authors: Pierre-Marie Basset, Gabriel Reboul, Binh DangVu, Sébastien Mercier

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Rotorcraft provides invaluable services thanks to their Vertical Take-Off and Landing (VTOL), hover and low speed capabilities. Yet their use is still often limited by their cost and environmental impact, especially noise and energy consumption. One of the main brakes to the expansion of the use of rotorcraft for urban missions is the environmental impact. The first main concern for the population is the noise. In order to develop the transversal competency to assess the rotorcraft environmental footprint, a collaboration has been launched between six research departments within ONERA. The progress in terms of models and methods are capitalized into the numerical workshop C.R.E.A.T.I.O.N. “Concepts of Rotorcraft Enhanced Assessment Through Integrated Optimization Network”. A typical mission for which the environmental impact issue is of great relevance has been defined. The first milestone is to perform the pre-sizing of a reference helicopter for this mission. In a second milestone, an alternate rotorcraft concept has been defined: a tandem rotorcraft with optional propulsion. The key design trends are given for the pre-sizing of this rotorcraft aiming at a significant reduction of the global environmental impact while still giving equivalent flight performance and safety with respect to the reference helicopter. The models and methods have been improved for catching sooner and more globally, the relative variations on the environmental impact when changing the rotorcraft architecture, the pre-design variables and the operation parameters.

Keywords: Environmental impact, flight performance, helicopter, rotorcraft pre-sizing.

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Authors: Katarzyna Strzała-Osuch

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Environmental investments, including ecological projects, relating to the protection of atmosphere are today a need. However, investing in the environment should be based on rational management rules. This comes across a problem of selecting a method to assess substances reduced during projects. Therefore, a method allowing for the assessment of decision rationality has to be found. The purpose of this article is to present and systematise pollution reduction assessment methods and illustrate theoretical analyses with empirical data. Empirical results confirm theoretical considerations, which proved that the only method for judging pollution reduction, free of apparent disadvantages, is the Eco 99-ratio method. To make decisions on environmental projects, financing institutions should take into account a rationality rule. Therefore the Eco 99-ratio method could be applied to make decisions relating to environmental investments in the area of air protection.

Keywords: Assessment of pollution reduction, costs of environmental protection, efficiency of environmental investments.

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Authors: Kevin Fong-Rey Liu, Jia-Shen Chen, Han-Hsi Liang, Cheng-Wu Chen, Yung-Shuen Shen

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The purpose of determining impact significance is to place value on impacts. Environmental impact assessment review is a process that judges whether impact significance is acceptable or not in accordance with the scientific facts regarding environmental, ecological and socio-economical impacts described in environmental impact statements (EIS) or environmental impact assessment reports (EIAR). The first aim of this paper is to summarize the criteria of significance evaluation from the past review results and accordingly utilize fuzzy logic to incorporate these criteria into scientific facts. The second aim is to employ data mining technique to construct an EIS or EIAR prediction model for reviewing results which can assist developers to prepare and revise better environmental management plans in advance. The validity of the previous prediction model proposed by authors in 2009 is 92.7%. The enhanced validity in this study can attain 100.0%.

Keywords: Environmental impact assessment review, impactsignificance, fuzzy logic, data mining, classification tree.

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Authors: R. Taviv, A.C. Brent, H. Fortuin

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The Long-range Energy and Alternatives Planning (LEAP) energy planning system has been developed for South Africa, for the 2005 base year and a limited number of plausible future scenarios that may have significant implications (negative or positive) in terms of environmental impacts. The system quantifies the national energy demand for the domestic, commercial, transport, industry and agriculture sectors, the supply of electricity and liquid fuels, and the resulting emissions. The South African National Energy Research Institute (SANERI) identified the need to develop an environmental assessment tool, based on the LEAP energy planning system, to provide decision-makers and stakeholders with the necessary understanding of the environmental impacts associated with different energy scenarios. A comprehensive analysis of indicators that are used internationally and in South Africa was done and the available data was accessed to select a reasonable number of indicators that could be utilized in energy planning. A consultative process was followed to determine the needs of different stakeholders on the required indicators and also the most suitable form of reporting. This paper demonstrates the application of Energy Environmental Sustainability Indicators (EESIs) as part of the developed tool, which assists with the identification of the environmental consequences of energy generation and use scenarios and thereby promotes sustainability, since environmental considerations can then be integrated into the preparation and adoption of policies, plans, programs and projects. Recommendations are made to refine the tool further for South Africa.

Keywords: Energy modeling, LEAP, environmental impact, environmental indicators, energy sector emissions, sustainable development, South Africa

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Authors: Kelly Grani Yuen

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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.

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Authors: S. Halioui, I. Arikan, M. Schmidt

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Tourism sector in Tunisia faces several problems that range from economic challenges to environmental degradation and social instability. These problems have been intensified because of the increased competition in the tourism market, the political instability, financial crises, and recently terrorism problems have aggravated the situation. As a consequence, a new framework that promotes sustainable tourism in the country and increases its competitiveness is urgently needed. Planning for sustainable tourism sector requires the integration of complex interactions between economic, social and environmental aspects. Sustainable tourism principles can be implemented with the help of Strategic Environmental Assessment (SEA) process, which ensures the full integration of economic, social and environmental considerations while planning for the tourism sector in Tunisia. Results of the paper have broad implications for policy makers and tourism professionals.

Keywords: Sustainable tourism, strategic environmental assessment, tourism planning, policy.

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Authors: T. Tambovceva, A. Tambovcevs

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The activities which are mostly related to the environmental performance need to be pointed, especially how logistics systems influence on environmental performance. This paper analyses how company could lead the initiative in this area by incorporating environmental management principles into their daily activities. The analysis is based on literature review about logistics and environment, the information from company R website as well as face-to-face interviews. A case study is given to show how they can turn practices into green while simultaneously meet the efficiency objectives. The research results show that the adoption of EMS and ISO 14001 certification is an effective tool for the logistics management. Such practices simultaneously reduce the negative contribute to better company performance. The results also show that the emissions to air and water, and energy consumption are the main logistics impacts to the environment.

Keywords: environmental management system, green logistics, information technology, information systems.

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Authors: Rayeheh Khatami, Toktam Hanaei, Mohammad Reza Mansouri Daneshvar

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Today, many local and national governments are developing urban agriculture as an effective tool in responding to challenges such as food security, poverty and environmental problems. In fact, urban agriculture plays an important role in food system, which can provide citizens' income and become one of the components of economic, social and environmental systems. The purpose of this paper is to analyze the urban agriculture and urban food systems in order to understand the impact of urban foods production on environmental planning in non-western city region context. To achieve such objective, we carry out a case study in Mashhad city of Iran by using qualitative approaches. A survey on documentary studies and planning tools integrate with face to face interview with experts which explain the role of food system in environmental planning process. The paper extends the use of food in the environmental planning, specifically to examine this role to create agricultural garden as a mean to improve agricultural system in non-western country. The paper is concluded with a set of recommendations for researchers and policymakers who seek to create spaces in order to implement urban agriculture in cities for food justice.

Keywords: Urban agriculture, food system, environmental planning, agricultural garden, Mashhad.

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Authors: Natália B. Pompermayer, Mariana B. Porto, Elizabeth F. Souza

Abstract:

Nanophotocatalysts such as titanium (TiO2), zinc (ZnO), and iron (Fe2O3) oxides can be used in organic pollutants oxidation, and in many other applications. But among the challenges for technological application (scale-up) of the nanotechnology scientific developments two aspects are still little explored: research on environmental risk of the nanomaterials preparation methods, and the study of nanomaterials properties and/or performance variability. The environmental analysis was performed for six different methods of ZnO nanoparticles synthesis, and showed that it is possible to identify the more environmentally compatible process even at laboratory scale research. The obtained ZnO nanoparticles were tested as photocatalysts, and increased the degradation rate of the Rhodamine B dye up to 30 times.

Keywords: Environmental impact analysis, inorganic nanoparticles, photocatalysts.

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Authors: Nükhet Konuk, N. Gamze Turan, Yüksel Ardalı

Abstract:

Cities play a vital role in the social fabric of countries and in national and regional economic growth worldwide; however, the environmental effects of such growth need to be assessed and managed better. The critical and most immediate problems faced by cities of developing countries are the health impacts of urban pollution that derive from inadequate water, sanitation, drainage and solid waste services, poor urban and industrial waste management, and air pollution. As globalization continues, earth's natural processes transform local problems into international issues. The aim of this study is to provide a broad overview of the pollution from urban wastes and emissions in Turkey which is a developing country. It is aimed to underline the significance of reorganizing the institutional tools in a worldwide perspective in order to generate coherent solutions to urban problems, and to enhance urban quality.

Keywords: Environmental pollution, developing countries, environmental degradation, urban environmental problems.

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