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This paper analyzes two external costs often associated with port development, cost to fisheries from marine dredge disposal and damages from air pollution, using estimates of development and operation for a proposed (but since cancelled) container port as a case study. For dredge disposal, a bio-economic model was used to assess short- and long-term and indirect (joodweb) damages to fisheries from marine disposal of clean sediments. In the case of air pollution, estimates of annual activity levels and emission coefficients are used to estimate incremental annual emissions of three key pollutants (NOx, HC and CO) for trucks, trains, yard vehicles, and vessels. These estimates allow for phasing in of strict new air pollution regulations. For both external costs, sensitivity analyses are used to reflect uncertainty. Estimates of shadow values in year 2002 dollars amount from $0.094 per cubic yard to $0.169 per cubic yard of clean dredged material for the selected disposal site and from $0.0584 per mile (jor current control standards) to $ 0. 0023 per mile (after phasing in of new regulations) for air pollution from heavy trucks.

The study aims to ascertain whether educational and social support for entrepreneurs significantly affects university students’ intentions to become successful entrepreneurs. This study examines the mediating role of the Theory of Planned Behavior (TPB) variables (e.g. entrepreneurial personal attitude, subjective norms and entrepreneurial perceived behavioral control) and entrepreneurial self-efficacy in encouraging young entrepreneurs.

An online survey with a structured questionnaire collected data from different university students in Bangladesh; subsequently, it was analyzed through the structural equation model.

The results suggested that educational support has a direct positive relationship with the three variables of TPB. Moreover, the findings indicated that social support positively influences the variables of TPB, entrepreneurial self-efficacy and entrepreneurial intentions. The variables of TPB and entrepreneurial self-efficacy were found to have a significant direct impact on entrepreneurial intentions and also exhibited favorable mediating effects of educational and social support on entrepreneurial intentions.

First, the study is only generalized to some sectors of entrepreneurship activities because the researchers used samples from university students across Bangladesh. Second, the implicit limitation of survey-based research is that respondents need to know more ways of understanding the questionnaires accurately, and some participants need to be taught how to answer the question items.

The main practical implication for the relationship between entrepreneurial intentions and educational support involves different entrepreneurial educational programs, which give rise to attitude, behavior, self-efficacy and intentions and enhance the student's awareness of advancing a successful entrepreneurial career.

This study demonstrated that universities and social communities should promote the improvement of innovative thoughts for entrepreneurs and offer essential information about entrepreneurship.

Because entrepreneurial educational support is a crucial factor in entrepreneurial intentions, universities need to develop a practical education system that can help improve the skills required to start new ventures. The results will improve a new route to developing students’ entrepreneurial intentions using the variables of TPB and entrepreneurial self-efficacy. Subsequently, these research findings will help to achieve governmental goals and increase the number of startups in the future.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

The purpose of the study is to analyse municipal solid waste (MSW) disposed of in Jimeta-Yola metropolis for landfill gas (LFG), methane and project viability potential.

The data was collected daily from landfills for four weeks. About 7,329.55 Mg/year of waste was analysed. These waste were separated into bio-degradable components i.e. paper and textile (263.66 Mg), non-food organic (681.45 Mg), wood and straw (189.50 Mg) and food and kitchen waste (1797.20 Mg). Non-degradable components include plastics, polythene bags, metals, sand, stones, cans etc. (4397.73 Mg). The component's characteristics such as a number of samples, weight, volume, landfill age etc. were measured. The waste, methane (CH4) and energy potential were also analysed using LFG energy cost model.

The landfills received 15 Gg/year of MSW and emit 0.31 Gg/year of LFG having CH4 content of 82.95 Mg in 2016. These can produce 33.78 GWh of heat energy equivalent to 10.14 GWh of electricity analytically. Therefore, between 2016 and 2022, about 2.24 Gg CH4 and 5201.32 MWh of electricity were wasted. Henceforth, proper management of these waste substances can produce 186.4 Gg CH4 which will generate 432.52 GWh of electricity. The most economically viable project is an electricity project generating 418 kW/year at a sale price of $1.14/kWh (58.38/kWh) and a payback period of 11 years.

Raw LFG collected can be used in heating brick kilns, boilers, furnaces and greenhouses. When treated, the LFG can produce renewable natural gas (RNG), which is used in energy generation and various domestic, vehicle and industrial applications.

The analytical energy generation can provide gross revenue of ₦19.46bn at an average of ₦192.71million/year. Using Landfill Gas Emissions Model (LandGEM) model, the gross and net revenue will be $0.42m and $0.28m yearly, respectively. The project can provide jobs and economic boost to the immediate community through associated ripple effect.

The research is a pre-feasibility study for LFG to gas or electricity projects in Jimeta-Yola. The study contributed to the body of knowledge as a source of literature for further studies locally and globally.

The purpose of this paper is to estimate the impact of the 2008 and 2020 economic crises on employment in Spain.

The authors perform a counterfactual analysis, combining intervention (interrupted time series) analysis and conditional forecasting to estimate a “crisis-free” scenario. These counterfactual estimates are used as a synthetic control, to be compared with the observed values of the main variables of the Spanish Labor Force Survey (EPA).

The authors measure the effect on Spanish employment of the 2008 recession and the ongoing COVID/Ukraine crisis and the speed of recovery, which yields a rigorous dating for the beginning and end of the crises studied. Finally, the authors provide estimates about which part of the employed and unemployed people was in furlough (ERTE) based on microdata provided by the Spanish Institute of Statistics.

To the best of the authors’ knowledge, there are no counterfactual studies covering all the basic variables in EPA and no estimates for the effect of ERTEs on the basic employment variables. Finally, the authors combine well-known intervention and forecasting techniques into an integrated framework to assess the effects of both, past and ongoing crises.

Late life depression is often associated with a poor response to antidepressants; therefore an alternative strategy for therapy is required. Although several studies have reported that phosphatidylserine (PS) may be effective for late life depression and that omega-3 fatty acids DHA and EPA have also proven beneficial for many higher mental functions, including depression, no concrete conclusion has been reached. This study was performed to clarify the effect of PS and omega-3 fatty acid-containing supplement for late life depression by not only clinical evaluation but also salivary cortisol levels. Eighteen elderly subjects with major depression were selected for the study. In all, insufficient improvement had been obtained by antidepressant therapy for at least 6 months. The exclusion criteria from prior brain magnetic resonance images (MRI) included the presence of structural MRI findings compatible with stroke or other gross brain lesions or malformations, but not white matter hypersensitivities. They took a supplement containing PS 100 mg, DHA 119 mg and EPA 70 mg three times a day for 12 weeks. The effects of the supplement were assessed using the 17-item Hamilton depression scale (HAMD17) and the basal levels and circadian rhythm of salivary cortisol. The study adopted them as indices because: salivary cortisol levels are high in patients with depression, their circadian rhythm related to salivary cortisol is often irregular, and these symptoms are alleviated as depression improves. The mean HAM-D17 in all subjects taking the supplement was significantly improved after 12 weeks of taking the supplement. These subjects were divided into 10 non-responders and 8 responders. The basal levels and circadian rhythm of salivary cortisol were normalized in the responders while not in non-responders. PS and omega-3 fatty acids, or other elements of the supplement, may be effective for late life depression, associated with the correction of basal levels and circadian rhythm of salivary cortisol.