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Pacific Accounting Review, vol. 20 no. 1
Type: Research Article
ISSN: 0114-0582

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Content available
Article
Publication date: 15 June 2012

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Abstract

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Accounting, Auditing & Accountability Journal, vol. 25 no. 5
Type: Research Article
ISSN: 0951-3574

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Abstract

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Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

Open Access
Article
Publication date: 30 January 2004

Thomas Grigalunas, Simona Trandafrr, Meifeng Luo, James Opaluch and Suk-Jae Kwon

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…

Abstract

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.

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Journal of International Logistics and Trade, vol. 1 no. 2
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 24 December 2021

Fisayo Fagbemi, Opeoluwa Adeniyi Adeosun and Kehinde Mary Bello

The article examines the possible long-run and short-run impact of regulatory quality on stock market performance in Nigeria for 1996–2019 period.

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Abstract

Purpose

The article examines the possible long-run and short-run impact of regulatory quality on stock market performance in Nigeria for 1996–2019 period.

Design/methodology/approach

The study adopts autoregressive distributed lag (ARDL) bounds test and cointegrating regression techniques.

Findings

Findings reveal that regulatory quality positively and significantly influences the performance of stock market, which strengthens the view that market-enhancing governance can engender an improvement in stock market performance. The study further demonstrates that quality of the regulatory environment is a critical component of market operations, since the improvement of the operation of stock market performance depends on appropriate policy measures, which could be the outcome of improved governance.

Practical implications

It is suggested that, while improving the institutional environment is a challenge to regulators, there is need for strong and effective regulatory mechanism to enhance the development of stock market in the country.

Originality/value

Based on the two competing hypotheses and limited attention, previous studies accorded the role of regulatory quality in the performance of stock market in the context of Nigeria. This study assessed the gap in the literature by taking the task of validating the impact of regulatory quality on stock market development.

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Journal of Capital Markets Studies, vol. 6 no. 1
Type: Research Article
ISSN: 2514-4774

Keywords

Content available
Article
Publication date: 2 May 2017

Richard Hale

283

Abstract

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Leadership in Health Services, vol. 30 no. 2
Type: Research Article
ISSN: 1751-1879

Open Access
Article
Publication date: 24 October 2018

Martina Paskova and Josef Zelenka

The paper aims to analyse the social responsibility concept and to explore its role in the implementation process of the tourism sustainability concept. The intention is to…

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Abstract

Purpose

The paper aims to analyse the social responsibility concept and to explore its role in the implementation process of the tourism sustainability concept. The intention is to explore the way in which the social responsibility concept is implemented in the tourism and analyse how it contributes to its sustainability.

Design/methodology/approach

In this interpretivist research, the authors implemented a qualitative strategy using the following methods: content, critical and comparative analyses of the results reported in available scientific studies, categorization, causal analysis and mental mapping. The authors identified 14 thematic categories of research on the tourism social responsibility. For the causal description, the authors used driving force, pressure, state, impact, response (DPSIR) method.

Findings

The results include identification of the categories of the research topics concerning tourism social responsibility as well as categories of the approaches to the implementation of the social responsibility into the practice of the tourism sector. The causal description of this implementation process is elaborated in the form of the DPSIR model. The created mental map shows the specific facets of the social responsibility concept applied to the diverse tourism subsectors.

Originality value

The main contribution lies in basic overview of the conceptual (theoretical) and instrumental (practical) base for implementation of the social responsibility concept into the tourism, providing in this way a critical analysis of examples of the social responsibility practice in the key tourism subsectors. The examination of the causal analyses in the form of DPSIR model as well as employment of the content analyses in the form of mental map represent innovative approach to the tourism responsibility research.

Details

Social Responsibility Journal, vol. 15 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 18 September 2017

Sanjay V. Lanka, Iqbal Khadaroo and Steffen Böhm

The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of…

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Abstract

Purpose

The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of smallholder coffee farmers, where very little value is created at their end of the coffee commodity chain. Agroecology may be defined as the science that provides the ecological principles and concepts for the design and management of productive agricultural ecosystems that conserve natural resources.

Design/methodology/approach

This study uses a case study design of a coffee-producing co-operative in India using data collected from participant observation, focus groups and unstructured interviews with indigenous smallholder farmers. It combines the science of agroecology with the labour theory of value as a theoretical framework.

Findings

An agroecological approach supports agricultural biodiversity, while promoting sustainable livelihoods since members of the co-operative are able to reduce their use of external inputs. However, an agroecological transformation is curtailed by the continued dependence on corporate value chains. A framework using the labour theory of value is used to explain the extraction of surplus value from the labour of both the smallholder farmers as well as nature. This study provides evidence of the role of government policy and practice in perpetuating the status quo by not promoting either research on agroecology or direct consumer to producer value chains while providing subsidies for the inputs of industrial agriculture.

Originality/value

There have been very few studies that have provided an account of the limited value generated in agricultural commodity chains for smallholder farmers due to the need to purchase the inputs of industrial agriculture supported by government subsidies. This study extends the field of accounting for biodiversity into agriculture using the science of agroecology to explain the role played by biodiversity in increasing the amount of value generated by smallholder farmers. By utilising the labour theory of value, the authors have introduced the notion of the labour power of nature as represented by the environmental services that nature provides.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 25 April 2024

Ilse Valenzuela Matus, Jorge Lino Alves, Joaquim Góis, Paulo Vaz-Pires and Augusto Barata da Rocha

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process…

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Abstract

Purpose

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

Design/methodology/approach

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

Findings

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

Originality/value

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

Details

Rapid Prototyping Journal, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2546

Keywords

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