Search results for: Environmental Statement
1543 Study on Environmental Statement for Home Appliances at Online Stores in Japan
Authors: Syuichi Kubota, Kayoko Yamamoto
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This study aims to identify the current situation and problems of environmental statement for major four home appliances (refrigerators, washing machines, air conditioners and television receivers) sold at online stores in Japan, and then to suggest how to improve the situation, through a questionnaire survey conducted among businesses that operate online stores and online malls with multiple online stores. Results of the study boil down to: (1) It is found out that environmental statement for the home appliances at online stores have four problems; (i) less information on “three Rs" and “chemical substances" than the one on “energy conservation", (ii) cost for providing environmental statement, (iii) issues associated with a label and mark placement, and (iv) issues associated with energy conservation statement. (2) Improvements are suggested for each of the four problems listed above, and shown are (i) the effectiveness of, and need to promote, a label and mark placement, (ii) cost burden on buyers, and (iii) need of active efforts made by businesses and of dissemination of legal regulations to businesses.Keywords: Home Appliances, Environmentally-FriendlyProduct, Environmental Statement, Online Store, Japan.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20201542 Published Financial Statement as a Correlate of Investment Decision among Commercial Bank Stakeholders in Nigeria
Authors: Popoola, C. F., Akinsanya, K., Babarinde, S. B., Farinde, D. A.
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This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r= -.483; p<.01) while income statement (r= .249; p<.001), notes on the account (r= .230; p<.001), cash flow statement (r= .202; p<.001), value added statement (r= .328; p<.001) and five-year financial summary (r= .191; p<.01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R2= .983; F(5,175)=284.5; p<.05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement.
Keywords: Commercial banks, Financial statement, Income Statement, Investment decision, Stakeholders.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 50051541 Native Framework of Economic Activities Development to Achieve The 1404 Iranian View Statement's Goals
Authors: H. Fallah, Z. Naddaf Baghdadabadi
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Planning of economic activities development has various dimensions one of which determines adequate capacity of economic activities in provinces regarding the government-s goals. Paralleling planning goals of economic activities development including subjects being focused on the view statement is effective to better realize the statement's goals. Current paper presents a native framework for economic activities development in provincial level. Triple steps within the framework are concordant with the view statement-s goals achievement. At first step of the proposed framework, economic activities are being prioritized in terms of employment indices, and secondly economic activities regarding to the province's relative advantages are being recognized. In the third step, desirable capacity of economic activities is determined with regards to the government's goals and effective constraints in economic activities development. Development of economic activities related to the provinces- relative advantages, contributes on regional balance and on equal development of economic activities. Furthermore, results of the framework enable more confident investment, affect employment development and remove unemployment concern as the main goals of the view statement.
Keywords: Development, economic activity, regional planning, view statement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12971540 Implementation of ADETRAN Language Using Message Passing Interface
Authors: Akiyoshi Wakatani
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This paper describes the Message Passing Interface (MPI) implementation of ADETRAN language, and its evaluation on SX-ACE supercomputers. ADETRAN language includes pdo statement that specifies the data distribution and parallel computations and pass statement that specifies the redistribution of arrays. Two methods for implementation of pass statement are discussed and the performance evaluation using Splitting-Up CG method is presented. The effectiveness of the parallelization is evaluated and the advantage of one dimensional distribution is empirically confirmed by using the results of experiments.Keywords: Iterative methods, array redistribution, translator, distributed memory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11991539 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting
Authors: Ifedapo Francis Awolowo
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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 36411538 Probability and Instruction Effects in Syllogistic Conditional Reasoning
Authors: Olimpia Matarazzo, Ivana Baldassarre
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The main aim of this study was to examine whether people understand indicative conditionals on the basis of syntactic factors or on the basis of subjective conditional probability. The second aim was to investigate whether the conditional probability of q given p depends on the antecedent and consequent sizes or derives from inductive processes leading to establish a link of plausible cooccurrence between events semantically or experientially associated. These competing hypotheses have been tested through a 3 x 2 x 2 x 2 mixed design involving the manipulation of four variables: type of instructions (“Consider the following statement to be true", “Read the following statement" and condition with no conditional statement); antecedent size (high/low); consequent size (high/low); statement probability (high/low). The first variable was between-subjects, the others were within-subjects. The inferences investigated were Modus Ponens and Modus Tollens. Ninety undergraduates of the Second University of Naples, without any prior knowledge of logic or conditional reasoning, participated in this study. Results suggest that people understand conditionals in a syntactic way rather than in a probabilistic way, even though the perception of the conditional probability of q given p is at least partially involved in the conditionals- comprehension. They also showed that, in presence of a conditional syllogism, inferences are not affected by the antecedent or consequent sizes. From a theoretical point of view these findings suggest that it would be inappropriate to abandon the idea that conditionals are naturally understood in a syntactic way for the idea that they are understood in a probabilistic way.Keywords: Conditionals, conditional probability, conditional syllogism, inferential task.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15611537 Inadequate Requirements Engineering Process: A Key Factor for Poor Software Development in Developing Nations: A Case Study
Authors: K. Adu Michael, K. Alese Boniface
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Developing a reliable and sustainable software products is today a big challenge among up–coming software developers in Nigeria. The inability to develop a comprehensive problem statement needed to execute proper requirements engineering process is missing. The need to describe the ‘what’ of a system in one document, written in a natural language is a major step in the overall process of Software Engineering. Requirements Engineering is a process use to discover, analyze and validate system requirements. This process is needed in reducing software errors at the early stage of the development of software. The importance of each of the steps in Requirements Engineering is clearly explained in the context of using detailed problem statement from client/customer to get an overview of an existing system along with expectations from the new system. This paper elicits inadequate Requirements Engineering principle as the major cause of poor software development in developing nations using a case study of final year computer science students of a tertiary-education institution in Nigeria.
Keywords: Client/Customer, Problem Statement, Requirements Engineering, Software Developers.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24551536 Corporate Cautionary Statement: A Genre of Professional Communication
Authors: Chie Urawa
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Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.
Keywords: Cautionary statements, corporate annual reports, corpus, risk factors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8651535 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia
Authors: Levan Sabauri
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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.
Keywords: Audit quality control, audit program, financial statement, perspective analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6951534 Environmental Accounting: A Conceptual Study of Indian Context
Authors: Pradip Kumar Das
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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.Keywords: Environmental accounting, environmental degradation, environmental management, environmental resources.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37591533 Digital Individual Benefit Statement: The Use of a Triangulation Methodology to Design a Digital Platform for Switzerland
Authors: Catherine Equey Balzli
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Old age retirement pensions are an important concern among the Swiss but estimating one’s income after retirement is difficult due to the Swiss insurance system’s complexity. This project’s aim is to prepare for developing a digital platform that will allow individuals to plan for retirement in a simplified manner. The main objective of the platform will be to give individuals the tools to check that their savings and retirement benefits will allow them to continue the lifestyle to which they are accustomed once they are retired. The research results from qualitative (focus group) and quantitative (survey) methodologies, recommend the scope and functionalities for a digital platform to be developed. A main outcome is the need to limit the platform’s scope to old-age pension only (excluding survivors’ or disability pensions, for instance). Furthermore, an outcome regarding the functionalities is the proposition of scenarios such as early retirement, changes to income, or modifications to personal status. The development of the digital platform will be a subsequent project.
Keywords: Benefit statement, digital platform, retirement financial planning, social insurances.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5801532 Value-Relevance of Accounting Information:Evidence from Iranian Emerging Stock Exchange
Authors: Ali Faal Ghayoumi, Mahmoud Dehghan Nayeri, Manouchehre Ansari, Taha Raeesi
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This study aims to investigate empirically the valuerelevance of accounting information to domestic investors in Tehran stock exchange from 1999 to 2006. During the present research impacts of two factors, including positive vs. negative earnings and the firm size are considered as well. The authors used earnings per share and annual change of earnings per share as the income statement indices, and book value of equity per share as the balance sheet index. Return and Price models through regression analysis are deployed in order to test the research hypothesis. Results depicted that accounting information is value-relevance to domestic investors in Tehran Stock Exchange according to both studied models. However, income statement information has more value-relevance than the balance sheet information. Furthermore, positive vs. negative earnings and firm size seems to have significant impact on valuerelevance of accounting information.Keywords: Value-Relevance of Accounting Information, Iranianstock exchange, Return Model, Price Model
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25641531 Social Responsibility and Environmental Issues Addressed by Businesses in Romania
Authors: Daniela Grădinaru, Iuliana Georgescu, Loredana Huţanu (Toma), Mihai-Bogdan Afrăsinei
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This article aims to analyze the situation of Romanian companies from an environmental point of view. Environmental issues are addressed very often nowadays, and they reach and affect every domain, including the economical one. Implementing an environmental management system will not only help the companies to comply with laws and regulations, but, above all, will offer them an important competitive advantage.
Keywords: Environmental management system, environmental reporting, environmental expenses, sustainable development.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22311530 Democratic Political Culture of the 5th and 6th Graders under the Authority of Dusit District Office, Bangkok
Authors: Vilasinee Jintalikhitdee, Phusit Phukamchanoad, Sakapas Saengchai
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This research aims to study the level of democratic political culture and the factors that affect the democratic political culture of 5th and 6th graders under the authority of Dusit District Office, Bangkok by using stratified sampling for probability sampling and using purposive sampling for non-probability sampling to collect data toward the distribution of questionnaires to 300 respondents. This covers all of the schools under the authority of Dusit District Office. The researcher analyzed the data by using descriptive statistics which include arithmetic mean, standard deviation, and inferential statistics which are Independent Samples T-test (T-test) and One-Way ANOVA (F-test). The researcher also collected data by interviewing the target groups, and then analyzed the data by the use of descriptive analysis. The result shows that 5th and 6th graders under the authority of Dusit District Office, Bangkok have exposed to democratic political culture at high level in overall. When considering each part, it found out that the part that has highest mean is “the constitutional democratic governmental system is suitable for Thailand” statement. The part with the lowest mean is “corruption (cheat and defraud) is normal in Thai society” statement. The factor that affects democratic political culture is grade levels, occupations of mothers, and attention in news and political movements.
Keywords: Democratic, Political Culture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15641529 Sustainable Ship Management
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18011528 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25081527 Decision Making about the Environmental Management Implementation – Incentives and Expectations
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25401526 A Critical Review on the Development of a Theoretical Framework for Managing Environmental Impacts of Construction Project
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24191525 GRI – Reporting Chemical Sector's Environmental Item Disclosures
Authors: M. Suutari
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In this content analysis research note the aim was to explore to how sustainability and especially environmental issues are conveyed into environmental items in annual reports and disclosures. As The Global Reporting Initiative (GRI) is a globally wide multistakeholder process, the enterprises using voluntarily GRI framework are considered to be aware of sustainability and environmental concerns. The findings were that although these enterprises included in an environmentally sensitive industry sector and had special capabilities to consider environmental issues there were few GRIreporting enterprises presented substantially detailed environmental items in audited financial statements. There were only slight differences between publishing years 2008 and 2009 - the beginning years of economic turmoil. The environmental issues seemed not to be considered substantial enough for financial reporting as a basis for concerning investment or voting decisions.
Keywords: Environmental, reporting, financial, GRI.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17711524 Supplier Selection Using Sustainable Criteria in Sustainable Supply Chain Management
Authors: Richa Grover, Rahul Grover, V. Balaji Rao, Kavish Kejriwal
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Selection of suppliers is a crucial problem in the supply chain management. On top of that, sustainable supplier selection is the biggest challenge for the organizations. Environment protection and social problems have been of concern to society in recent years, and the traditional supplier selection does not consider about this factor; therefore, this research work focuses on introducing sustainable criteria into the structure of supplier selection criteria. Sustainable Supply Chain Management (SSCM) is the management and administration of material, information, and money flows, as well as coordination among business along the supply chain. All three dimensions - economic, environmental, and social - of sustainable development needs to be taken care of. Purpose of this research is to maximize supply chain profitability, maximize social wellbeing of supply chain and minimize environmental impacts. Problem statement is selection of suppliers in a sustainable supply chain network by ranking the suppliers against sustainable criteria identified. The aim of this research is twofold: To find out what are the sustainable parameters that can be applied to the supply chain, and to determine how these parameters can effectively be used in supplier selection. Multicriteria decision making tools will be used to rank both criteria and suppliers. AHP Analysis will be used to find out ratings for the criteria identified. It is a technique used for efficient decision making. TOPSIS will be used to find out rating for suppliers and then ranking them. TOPSIS is a MCDM problem solving method which is based on the principle that the chosen option should have the maximum distance from the negative ideal solution (NIS) and the minimum distance from the ideal solution.Keywords: Sustainable supply chain management, supplier selection, MCDM tools, AHP analysis, TOPSIS method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34901523 Environmental Performance Assessment Model as a Sustainability Decision Tool for Small and Middle Sized Enterprises
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
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15361522 The Used of Environmental Ethics in Methods and Techniques of Environmental Management
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15851521 Main Cause of Children's Deaths in Indigenous Wayuu Community from Department of La Guajira: A Research Developed through Data Mining Use
Authors: Isaura Esther Solano Núñez, David Suarez
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The main purpose of this research is to discover what causes death in children of the Wayuu community, and deeply analyze those results in order to take corrective measures to properly control infant mortality. We consider important to determine the reasons that are producing early death in this specific type of population, since they are the most vulnerable to high risk environmental conditions. In this way, the government, through competent authorities, may develop prevention policies and the right measures to avoid an increase of this tragic fact. The methodology used to develop this investigation is data mining, which consists in gaining and examining large amounts of data to produce new and valuable information. Through this technique it has been possible to determine that the child population is dying mostly from malnutrition. In short, this technique has been very useful to develop this study; it has allowed us to transform large amounts of information into a conclusive and important statement, which has made it easier to take appropriate steps to resolve a particular situation.
Keywords: Malnutrition, datamining, analytical, descriptive, population, wayuu, indigenous.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6961520 Experimental Investigation of Heat Transfer and Flow of Nano Fluids in Horizontal Circular Tube
Authors: Abdulhassan Abd. K, Sattar Al-Jabair, Khalid Sultan
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We have measured the pressure drop and convective heat transfer coefficient of water – based AL(25nm),AL2O3(30nm) and CuO(50nm) Nanofluids flowing through a uniform heated circular tube in the fully developed laminar flow regime. The experimental results show that the data for Nanofluids friction factor show a good agreement with analytical prediction from the Darcy's equation for single-phase flow. After reducing the experimental results to the form of Reynolds, Rayleigh and Nusselt numbers. The results show the local Nusselt number and temperature have distribution with the non-dimensional axial distance from the tube entry. Study decided that thenNanofluid as Newtonian fluids through the design of the linear relationship between shear stress and the rate of stress has been the study of three chains of the Nanofluid with different concentrations and where the AL, AL2O3 and CuO – water ranging from (0.25 - 2.5 vol %). In addition to measuring the four properties of the Nanofluid in practice so as to ensure the validity of equations of properties developed by the researchers in this area and these properties is viscosity, specific heat, and density and found that the difference does not exceed 3.5% for the experimental equations between them and the practical. The study also demonstrated that the amount of the increase in heat transfer coefficient for three types of Nano fluid is AL, AL2O3, and CuO – Water and these ratios are respectively (45%, 32%, 25%) with insulation and without insulation (36%, 23%, 19%), and the statement of any of the cases the best increase in heat transfer has been proven that using insulation is better than not using it. I have been using three types of Nano particles and one metallic Nanoparticle and two oxide Nanoparticle and a statement, whichever gives the best increase in heat transfer.Keywords: Newtonian, NUR factor, Brownian motion
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18601519 Analyzing the Impact of Indian Architecture on the Architecture of Cambodia, Thailand and Indonesia
Authors: Sriranjani Srinivasan
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To appreciate Indian art and architecture by studying it in India alone will only lead to partial understanding of the whole story and the variety of the statement has been amply proved by subsequent decades of patient research. The results of the work of the Archaeological Survey of India forms only one half of the picture, the other half emerges with the studies of the archaeology and art of the Far East that progressed almost simultaneously under the Archaeological Survey of the Dutch East Indies, the École française d'Extrême-Orient (EFEO), or French School of Asian Studies, and allied institutions. The conclusions arrived at have only rendered the assertion that India produced her ultimate master pieces only through foreign influences and in foreign lands (the South-Eastern peninsular and archipelagic regions) almost axiomatic. Angkor in Cambodia and Borobudur in Java, undoubtedly the two greatest architectural marvels of Indian genius, for in content and spirit these (and other monuments of varying magnitudes), are purely Indian, would well illustrate the statement mentioned earlier. Stimulated research followed the discoveries and among the many studies and publications of such pioneers like Coedes, Parmentier, Coomaraswamy and many others in Dutch, French and English made growing contributions to the subject. This paper will discuss in detail the impact of India on the architecture of South East Asia by detailed comparison of architectural styles, elements, and construction materials of a few specific architectural master pieces, in both India and South East Asian countries. It will also analyze the reasoning behind the influence of India on South East Asian countries in spite of them being exposed to the equally culturally rich and civilized kingdoms of China. The intention of this paper is to understand that, conquest by war is not always the only reason for architectural influences and impacts.
Keywords: Architectural influence, Buddhist architecture, Indian architecture, Southeast Asian architecture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13161518 Role of Environmental Focus in Legal Protection and Efficient Management of Wetlands in the Republic of Kazakhstan
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15661517 Education Function of Botanical Gardens
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16751516 Peace through Environmental Stewardship
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35391515 A Protocol for Applied Consumer Behavior Research in Academia
Abstract:
A Montana university has used applied consumer research in experiential learning with non-profit clients for over a decade. Through trial and error, a successful protocol has been established from problem statement through formative research to integrated marketing campaign execution. In this paper, we describe the protocol and its applications. Analysis was completed to determine the effectiveness of the campaigns and the results of how pre- and post-consumer research mark societal change because of media.
Keywords: Marketing, experiential learning, consumer behavior, community partner.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1881514 Implementation of Environmental Sustainability into Event Management
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1231