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1 – 7 of 7The purpose of this paper is to examine the macro-, meso- and micro-level approaches to building sustainability in Ghana's timber, cocoa and goldmining industries s Ghana works to…
Abstract
Purpose
The purpose of this paper is to examine the macro-, meso- and micro-level approaches to building sustainability in Ghana's timber, cocoa and goldmining industries s Ghana works to align sustainability efforts with the sustainable development goals proposed by the United Nations.
Design/methodology/approach
Using qualitative content analysis, a synthesis of contemporary literature on Ghana's timber, cocoa and gold mining industries was conducted to provide a descriptive evaluation of sustainability efforts in those industries.
Findings
At the macro-level, Ghana continues to invest in infrastructure, privatize industries and develop an urban development agenda to encourage foreign direct investment (FDI); improved forest management and green building policies and reduction of galamsey are also implemented. At the meso-level, the timber industry encourages land reclamation and green building technologies; the cocoa industry works to replenish lost trees, develop supply-chain partnerships, and encourage certifications; the goldmining industry works to regulate informal mining and reduce galamsey and the use of toxins in exploration. At the micro-level, alignment has developed between the micro- and meso-levels in the timber and cocoa industries, whereas micro-level players in the timber industry are less successful, given its large, unregulated informal sector.
Originality/value
Existing literature is missing discussion on the alignment of macro-, meso- and micro-level approaches to sustainability in Ghana's timber, cocoa and gold mining industries with attention to the United Nations' Sustainable Development Goals as the premise for the work.
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Vijay Pereira, Yama Temouri, Jeevan Jyoti and Hardeep Chahal
Roman Grynberg, Peter Fulcher and Peter Dryden
The paper considers the development of the unique fiscal relationship that exists between the government of Fiji and Emperor gold mines. Over a period of 40 years Emperor has not…
Abstract
The paper considers the development of the unique fiscal relationship that exists between the government of Fiji and Emperor gold mines. Over a period of 40 years Emperor has not only paid negligible amounts of taxes and royalties it has frequently been directly subsidised by the state. In 1983 the government signed the Vatukoula tax agreement which effectively gave new mines a tax holiday for over 20 years. At the time of writing, Emperor regularly declares a dividend, is profitable in comparison to similar mines and pays no corporate taxes. The tax agreement stands as unique among developing countries in terms of allowing all potential rents from the mine to pass directly to the mine owners and almost nothing to the resource owner.
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Examines the provision of an occupational health service and the audit of such a service as one barometer of an organization's effective functioning. Occupational health is seen…
Abstract
Examines the provision of an occupational health service and the audit of such a service as one barometer of an organization's effective functioning. Occupational health is seen as part of the human resource function and encompasses health care, health education/information, health surveillance and health protection. It is concerned with the effect of health on work as well as the effect of work on health. Looks at attempts to measure the effectiveness of such a service using the traditional arguments of reduction in the costs of work absence and the increase in worker morale. Finally, suggests that the most effective argument is the cost to an organization of not putting into place an effective occupational health service. Concludes by recognizing that occupational health services must be more accountable, and be regularly audited. At the same time there is a social aspect to any enterprise and an element of humanitarianism without which human institutions lose a significant part of the reason for their existence.
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Misbegotten, misnamed, antisocial homo oeconomicus is nowcontrasted with the more human personae of homo oeconomicushonorabilis, the “open”/ “Semi‐economic Man”of Pantaleoni and…
Abstract
Misbegotten, misnamed, antisocial homo oeconomicus is now contrasted with the more human personae of homo oeconomicus honorabilis, the “open”/ “Semi‐economic Man” of Pantaleoni and Marshall, the still arcane homo oeconomicus humanus of Nitsch and Malina, and (most recently) the positivistic (neo‐) homo socio‐economicus of Etzioni et al., which ‐‐in turn – harks back to Smith′s Theory of 1759‐90. Showing the essential identity of modern economics and Aristotle′s oikonomikē, and recognising the ozone layer as pre‐eminent among once‐free but now very scarce resources (chrēmata ) that have to be utilised efficiently and administered prudently, the author joins forces with Herman Daly et al. in proposing an Aristotelian/Biblical homo oeconomus as a “Good Steward” in the spirit of Frigerio′s L′Economo Prudente (1629) and qualitative improvement over the being who has masqueraded as homo oeconomicus. Uniting this prudent conservator and caretaker of our natural endowment with “Homo Faber, the Subject‐creator of Social Economy” of an earlier work yields the antithesis of the veritable homo oeconomicus impudens of Classical‐Neoclassical infamy.
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MARTIN KELLY, HOWARD DAVEY and NEIL HAIGH
There is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and…
Abstract
There is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and suggests one way to address it, namely dialectic enquiry. The process of contradiction and reconciliation is at the heart of dialectic enquiry. From two opposing positions, dialectic enquiry requires a third position, or synthesis, to emerge which allows the participants to progress their exploration of an issue. The authors describe the introduction of dialectical enquiry in a university accounting course and discuss the potential learning improvements it can offer. The authors hope this paper will encourage others to introduce dialectical enquiry into their classrooms and report their findings.
Drawing on the natural resource-based view (NRBV) and dynamic capability perspectives, the current study investigates the extent to which environmental supply chain strategies…
Abstract
Purpose
Drawing on the natural resource-based view (NRBV) and dynamic capability perspectives, the current study investigates the extent to which environmental supply chain strategies (ESCSs) predict the dimensions of sustainable performance of manufacturing firms.
Design/methodology/approach
In a cross-sectional survey, data were drawn from eight (8) listed manufacturing firms in Ghana: Aluworks Ltd, Unilever Ghana Plc, Fan Milk Limited, Guinness Ghana Breweries Limited, Cocoa Processing Company, Dannex Ayrton Starwin Plc, Benso Oil Palm Plantation Ltd and Samba Foods Ltd. The data from 396 respondents were analysed with partial least square structural equation modelling (PLS-SEM) approach to test the research hypotheses.
Findings
The study revealed that environmental, social and economic sustainability performance reporting indicators were positively and significantly predicted by ESCSs of manufacturing firms in an emerging economy.
Practical implications
In essence, the results provide broad support to the assertion that sustaining companies over several generations largely depends on understanding and implementing proactive green strategies or otherwise perish.
Originality/value
The study contributes to the few studies that investigate ESCSs and sustainability performance issues in emerging economies, like Ghana, where sustainability is on the verge of gaining momentum.
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