Yritysvastuu ympäristönäkökulmasta

Diplomityön tavoitteena on selvittää yritysvastuun sisältöä ja merkitystä yritysten toiminnassa. Vastuullinen yritystoiminta sisältää taloudellisen, sosiaalisen ja ympäristön näkökulman. Ne ovat yksi edellytys yrityksen toiminnan jatkuvuudelle ja menestykselle. Työssä keskitytään erityisesti yritysvastuun ympäristönäkökulmaan, sillä ympäristöasiat ovat yhä enemmän esillä. Huoli ympäristön tilasta on lisääntynyt selvästi ja myös kuluttajat vaativat yrityksiltä vastuullista toimintaa. Lisäksi ympäristöön liittyvä lainsäädäntö kiristyy ja säädökset lisääntyvät. Kestävän kehityksen mukainen toiminta säästää luonnonvaroja ja vähentää ympäristön saastumista. Ympäristöasiat on huomioitava yrityksen kaikessa toiminnassa. Vihreässä taloudessa ympäristölle aiheutuu mahdollisimman vähän haittaa. Yrityksillä on merkittävä asema vihreän talouden kehittämisessä, sillä yritykset voivat vähentää toiminnasta aiheutuvia ympäristövaikutuksia, tuottaa ympäristöä säästäviä tuotteita sekä tarjota ratkaisuja ympäristövaikutusten pienentämiseen. Uuden teknologian kehittäminen on kestävän kehityksen kannalta oleellista ja siten voidaan myös saavuttaa kilpailuetua. Yritysten ympäristövastuullista toimintaa tukevat ympäristöpolitiikka ja –strategia, ympäristöjohtaminen, ympäristöjärjestelmät, ympäristöriskianalyysit, ympäristölaskenta sekä ympäristönmyötäinen tuotesuunnittelu. Nämä ovat työkaluja, jotka selventävät yritysten ympäristöön liittyviä tavoitteita ja päämääriä. Niitä voidaan hyödyntää päätöksenteon tukena ja ympäristöasioiden kehittämisessä. Ympäristökysymykset on myös tärkeää saada yhdistetyksi yritysten taloudelliseen ohjaukseen ja tuotesuunnitteluun. Työn perusteella voidaan todeta, että vastuullinen toiminta on merkittävä osa yritysten kilpailukykyä ja se on tärkeää yrityksen tulevaisuuden kannalta. Vastuullisuus on ehdottomasti yksi edellytys yritysten toiminnan jatkuvuudelle. Vastuullinen toiminta edistää yrityksen kilpailukykyä ja sen avulla voidaan saavuttaa myös uusia asiakkaita ja markkina-alueita. Ympäristöystävällisempien tuotteiden kehittäminen, jätteen määrän vähentäminen ja prosessien tehostaminen tuovat yrityksille kustannussäästöjä. Vastuullinen toiminta lisää yritysten innovatiivisuutta ja uusien liiketoimintamallien syntymistä. Kuluttajavalinnoissa painottuvat enemmän myös ympäristöön ja yhteiskuntaan liittyvät arvot, joten vastuullisuus voi lisätä kysyntää ja asiakkaiden määrää. Myös rahoittajat ja uudet työntekijät ovat kiinnostuneita vastuullisista yrityksistä. Vastuullinen yritys nähdään houkuttelevana ja luotettavana yhteistyökumppanina.

Determination of management zones from normalized and standardized equivalent produtivity maps in the soybean culture

Through the site-specific management, the precision agriculture brings new techniques for the agricultural sector, as well as a larger detailing of the used methods and increase of the global efficiency of the system. The objective of this work was to analyze two techniques for definition of management zones using soybean yield maps, in a productive area handled with localized fertilization and other with conventional fertilization. The sampling area has 1.74 ha, with 128 plots with site-specific fertilization and 128 plots with conventional fertilization. The productivity data were normalized by two techniques (normalized and standardized equivalent productivity), being later classified in management zones. It can be concluded that the two methods of management zones definition had revealed to be efficient, presenting similarities in the data disposal. Due to the fact that the equivalent standardized productivity uses standard score, it contemplates a better statistics justification.

Management zones definition using soil chemical and physical attributes in a soybean area

Several equipments and methodologies have been developed to make available precision agriculture, especially considering the high cost of its implantation and sampling. An interesting possibility is to define management zones aim at dividing producing areas in smaller management zones that could be treated differently, serving as a source of recommendation and analysis. Thus, this trial used physical and chemical properties of soil and yield aiming at the generation of management zones in order to identify whether they can be used as recommendation and analysis. Management zones were generated by the Fuzzy C-Means algorithm and their evaluation was performed by calculating the reduction of variance and performing means tests. The division of the area into two management zones was considered appropriate for the present distinct averages of most soil properties and yield. The used methodology allowed the generation of management zones that can serve as source of recommendation and soil analysis; despite the relative efficiency has shown a reduced variance for all attributes in divisions in the three sub-regions, the ANOVA did not show significative differences among the management zones.

Ympäristö- ja energianhallintajärjestelmän suunnittelu valaisinpylväitä valmistavalle yritykselle

Diplomityön tavoitteena oli tutkia, miten ympäristö- ja energianhallintajärjestelmät tulisi yrityksessä rakentaa. Tarkoituksena oli myös analysoida toimipaikkojen ominaisuuksien perusteella, olisiko Tehomet-konsernin tehtaille kannattavampaa rakentaa yhteinen vai oma hallintajärjestelmä. Lisäksi analysoitiin ympäristö- ja energianhallintajärjestelmien integroimista olemassa olevaan laatujärjestelmään. Kansainvälisten ISO-standardien pohjalta rakennetaan hallintajärjestelmä, joka toimii johtamisen työkaluna. Järjestelmä sisältää käytännössä sovitut toimintatavat ja kirjatut menetelmät, joilla voidaan hallita yrityksen todettuja ja mahdollisia ympäristövaikutuksia. Työssä keskityttiin yrityksen toiveiden mukaisesti erityisesti ympäristöjärjestelmään. Tapaustutkimuksen menetelmänä käytettiin kyselyä, haastatteluja ja tehdaskatselmuskierrosta. Standardien sisältöjen ja toimijan nykytilanteen kartoittamisen sekä jatkotoimenpiteiden pohtimisen tuloksena syntyivät teoriakatsaus järjestelmistä, alustavan ympäristökatselmuksen tulokset sekä toimintamalli ympäristöjärjestelmän käyttöönottamiseksi. Toimintamallin esimerkkien avulla yrityksen on mahdollista rakentaa ympäristöjärjestelmä. Työn sovellusosassa kerrottiin, miltä osin energiajärjestelmä eroaa ympäristöjärjestelmästä, eli mitkä asiat tulisi vielä huomioida, jotta energia-asioita voitaisiin jatkossa hallita standardin mukaisesti. Työn toimenpidesuositusten avulla on siten annettu ohjeet myös energianjärjestelmän rakentamiseksi. Järjestelmän rakentamisen jälkeen alkaa ylläpitotyö jatkuvan parantamisen periaatteen mukaisesti.

Towards Inter-organizational Working Capital Management

Working capital is an investment which is tied up into the inventories and accounts receivable and which is released with accounts payable. Due to the current business landscape with tightened financial conditions and finance markets, organizations emphasize efficient working capital management. With efficient working capital management, a company can reduce the need of finance, free up cash, increase profitability, improve liquidity, increase the efficiency of operations, and decrease (financing) costs. From the perspective of an individual company, efficient working capital management means decreasing inventory levels by shortening the cycle time of inventories, decreasing accounts receivable by shortening the trade credit terms and effective collection procedures, and increasing the level of accounts payable by paying the suppliers later. From an inter-organizational perspective, however, working capital should not be sub-optimized by a single company but holistic view to working capital management through the supply chain should be adopted to create value and improve performance together. The purpose of this research is to take academic research as well as practical management towards inter-organizational working capital management. The thesis discusses the benefits as well as mechanisms of working capital management in the inter-organizational context and has two main objectives: (1) to examine the effect of inter-organizational working capital management on performance in the value chain context and (2) to develop models of working capital management for internal as well as inter-organizational value chains. The results of the archival research conducted in the value chain of the pulp and paper industry and the value chain of the automotive industry indicate that companies can increase relative profitability by managing working capital comprehensively by taking into account all three components, and holistically though the value chain. Companies in the value chain benefit from different strategies in working capital management depending on the position of the company in the value chain. This can be taken into account in inter-organizational working capital management. The effects of inter-organizational working capital management actions on the financing costs of working capital were studied via simulations. Simulations also show that the value chain and individual companies benefit from an inter-organizational view to working capital management. Inter-organizational working capital management actions include for example: shortening the cycle time of inventories, reducing product costs, shifting inventories, shortening payment terms, and considering the cost of capital. The thesis also provides solutions for the practical requirements for tools to control working capital. The design science part of the research introduces the adjusted cash conversion cycle (ACCC) model for internal value chains, as well as models for working capital management in the inter-organizational value chain context: the working capital management model (WCMM) and the financial cycle time model (FCTM) designed in corporation and product levels respectively. This research contributes to literature on working capital management and interorganizational accounting. The research gives a holistic, inter-organizational view to the management of working capital. It advances the knowledge in working capital management on operational level, increases knowledge in the recently risen theme of supply chainoriented, collaborative working capital management, combines management accounting research with supply chain management research, and contributes to the demand of practical inter-organizational accounting methods. In addition, the research has strong practical focus as new managerial methods are introduced.

Harmonization of Environmental Costs and Investments Reporting

The objective of this Master’s Thesis is to examine the current state of environmental costs and investments reporting at Stora Enso in the Business Area of Printing and Reading. Differences and the factors causing the differences in environmental costs and investments reporting are examined in order to further harmonize the reporting between the mills. Research method is a case study, which comprises 11 paper mills. Environmental costs are studied from year 2012 and environmental investments from year 2011 or from 2012 depending on the mill. The results show that there are two types of differences such as actual and harmonisable affecting to environmental costs reporting. Actual differences result from factors such as location and technical features of the mill. Harmonisable differences represent differences, which distort the actual differences. Factors that cause harmonisable differences are identification and traceability of environmental costs as well as interpretation of the instructions. Estimation of the environmental share of indirect environmental investments causes differences between the mills in environmental investments reporting, as it has to be done case-by-case judgments. A further research could consider a detailed examination of the data registering process in order to further improve traceability of environmental costs. Furthermore, identification and reporting of potential savings could be studied from environmental point of view as resource efficiency is an increasing interest.

Improving productivity by developing knowledge management practices for a consulting company

The objective of the research was to identify knowledge conversion states in consultancy sales and delivery processes for the company’s one business unit, to know where to store certain types of information and knowledge, and to create best practices for the company’s knowledge management activities in the selected business processes. The used research methodology was action research. The current business processes were analyzed by interviewing people involved in them. The results were documented and catego- rized, and based on them the target states of the processes were developed. Knowledge man- agement activities were integrated to the business processes. The main findings of the research were that roles and responsibilities in the processes were not clear to people, information systems did not fully support individuals and time was wasted searching for information and knowledge. There were also many variations of how the processes actually realized, which affected the overall quality of the process. The conclusions of the research were that knowledge management activities should be high- lighted in businesses where knowledge workers are the main assets of the company. Knowledge management practices can be supported by company culture, leadership and in- formation systems. However, one main factor is each individual’s willingness to share knowledge. By integrating knowledge management activities to business processes and hav- ing information systems supporting knowledge management, individual productivity can be improved.

Ympäristöjohtaminen tienrakennushankkeessa

Tässä diplomityössä tutkittiin tienrakentamisen aikaista ympäristöjohtamista. Työn tavoitteena oli arvioida jo toteutuneen infrastruktuuriprojektin rakentamisen aikaisen ympäristöjohtamisen onnistumista, verrata toteutunutta ympäristöjohtamista standardiin SFS-EN ISO 14001 ja löytää standardin avulla kehitysehdotukset vastaavanlaisten projektien toteuttamisen aikaiseen ympäristöjohtamiseen tulevaisuudessa. Työ toteutettiin tutkimalla esimerkkiprojektin ympäristönsuojelulle ja ympäristövaikutusten seurannalle tehtyjä suunnitelmia, projektin rakentamisen aikana koottua laatuaineistoa, projektin aikana pidettyjä kokouksia ja tiedotustilaisuuksia sekä haastattelemalla projektin ympäristöjohtamisen toteutuksen kannalta avainhenkilöitä. Tutkimuksessa havaittiin, että jos projektijohto hyödyntäisi ISO 14001 standardia ym-päristöjohtamisensa perustana vastaavanlaisissa tienrakennusprojekteissa, pystyisi se kehittämään projektin urakoitsijoiden hankintavaihetta, projektin aikaista sisäistä ja ulkoista viestintää sekä projektinjohdon toteuttamaa laadunvalvontaa projektin aikana. ISO 14001 standardin hyödyntäminen projektin toteuttamisen aikaisessa ympäristöjoh-tamisessa vaatisi projektin ylimmän johdon sitoutumista standardin noudattamiseen. Ympäristöjohtaminen tulee implementoida osaksi projektijohtamista ja sen toimijoilla tulee olla konkreettista vaikutusvaltaa projektin toimintaan. Projektijohdon sitoutuminen standardin mukaisuuteen antaa puitteet ja käytännöt sekä vaatia että valvoa projektin toimijoiden ympäristönsuojelun toteutumista, raportointia ja viestintää.

Power and Performance Management Strategies on NoC-Based Multicore Platforms, Using DVFS, Adaptive Algorithm and Task Parallelism

This work presents synopsis of efficient strategies used in power managements for achieving the most economical power and energy consumption in multicore systems, FPGA and NoC Platforms. In this work, a practical approach was taken, in an effort to validate the significance of the proposed Adaptive Power Management Algorithm (APMA), proposed for system developed, for this thesis project. This system comprise arithmetic and logic unit, up and down counters, adder, state machine and multiplexer. The essence of carrying this project firstly, is to develop a system that will be used for this power management project. Secondly, to perform area and power synopsis of the system on these various scalable technology platforms, UMC 90nm nanotechnology 1.2v, UMC 90nm nanotechnology 1.32v and UMC 0.18 μmNanotechnology 1.80v, in order to examine the difference in area and power consumption of the system on the platforms. Thirdly, to explore various strategies that can be used to reducing system’s power consumption and to propose an adaptive power management algorithm that can be used to reduce the power consumption of the system. The strategies introduced in this work comprise Dynamic Voltage Frequency Scaling (DVFS) and task parallelism. After the system development, it was run on FPGA board, basically NoC Platforms and on these various technology platforms UMC 90nm nanotechnology1.2v, UMC 90nm nanotechnology 1.32v and UMC180 nm nanotechnology 1.80v, the system synthesis was successfully accomplished, the simulated result analysis shows that the system meets all functional requirements, the power consumption and the area utilization were recorded and analyzed in chapter 7 of this work. This work extensively reviewed various strategies for managing power consumption which were quantitative research works by many researchers and companies, it's a mixture of study analysis and experimented lab works, it condensed and presents the whole basic concepts of power management strategy from quality technical papers.

Socially Constructed Environmental Issues and Sport: A Content Analysis of Ski Resort Environmental Communications

Due to the impact of sport on the natural environment (UN, 2010), it is important to examine the interplay between environmental issues and sport (Hums, 2010, Mallen & Chard, 2011; Nauright & Pope, 2009; Ziegler, 2007). This research content analyzed 82 ski resort environmental communications (SRECs). These communications were rated for their prominence, breadth, and depth using the delineation of environmental issues provided by the Sustainable Slopes Program (SSP) Charter. This data was compared to the resorts’ degree of environmentally responsible action as rated by the Ski Area Citizens’ Coalition (SACC). An adaptation of Hudson and Miller's (2005) model was then used to classify the ski resorts as inactive, reactive, exploitive, or proactive in their environmental activities. Recommendations have been made for standardization and transparency in environmental disclosures and an environmental management system to aid ski resorts in moving from ad hoc processes to a systematic and comprehensive framework for improving environmental performance.

Processus d'acquisition de nouvelles connaissances en urbanisme : le cas de l'îlot de chaleur urbain

Dans le contexte du changement climatique, la chaleur est, depuis le début des années 2000, une préoccupation grandissante, d’abord en tant qu’enjeu sanitaire puis comme problématique affectant la qualité de vie des citoyens. Au Québec, le concept d’îlot de chaleur urbain, issu de la climatologie urbaine, a graduellement émergé dans le discours des autorités et de certains acteurs de l’aménagement. Or, on constate l’existence d’un certain décalage entre les connaissances scientifiques et l’interprétation qu’en font les urbanistes. Dans le cadre de ce mémoire, on a tenté d’identifier les facteurs explicatifs de ce décalage en s’intéressant au processus d’acquisition des connaissances des urbanistes québécois. Par le biais d’entretiens réalisés auprès des principaux acteurs ayant contribué à l’émergence de l’ICU au Québec, on a été en mesure d’identifier les éléments ayant entraîné certaines distorsions des connaissances. L’absence d’interdisciplinarité entre la climatologie urbaine et l’urbanisme tout au long du processus d’acquisition des connaissances ainsi qu’une interprétation tronquée de la carte des températures de surface expliquent principalement la nature du décalage observé.

Development of Safety and Quality Management System in Shrimp Farming

Shrimp Aquaculture has provided tremendous opportunity for the economic and social upliftment of rural communities in the coastal areas of our country Over a hundred thousand farmers, of whom about 90% belong to the small and marginal category, are engaged in shrimp farming. Penaeus monodon is the most predominant cultured species in India which is mainly exported to highly sophisticated, quality and safety conscious world markets. Food safety has been of concem to humankind since the dawn of history and the concern about food safety resulted in the evolution of a cost effective, food safety assurance method, the Hazard Analysis Critical Control Point (HACCP). Considering the major contribution of cultured Penaeus monodon to the total shrimp production and the economic losses encountered due to disease outbreak and also because traditional methods of quality control and end point inspection cannot guarantee the safety of our cultured seafood products, it is essential that science based preventive approaches like HACCP and Pre requisite Programmes (PRP) be implemented in our shrimp farming operations. PRP is considered as a support system which provides a solid foundation for HACCP. The safety of postlarvae (PL) supplied for brackish water shrimp farming has also become an issue of concern over the past few years. The quality and safety of hatchery produced seeds have been deteriorating and disease outbreaks have become very common in hatcheries. It is in this context that the necessity for following strict quarantine measures with standards and code of practices becomes significant. Though there were a lot of hue and cry on the need for extending the focus of seafood safety assurance from processing and exporting to the pre-harvest and hatchery rearing phases, an experimental move in this direction has been rare or nil. An integrated management system only can assure the effective control of the quality, hygiene and safety related issues. This study therefore aims at designing a safety and quality management system model for implementation in shrimp farming and hatchery operations by linking the concepts of HACCP and PRP.

Environmental impact of sand mining

This thesis Entitled Environmental impact of Sand Mining :A case Study in the river catchments of vembanad lake southwest india.The entire study is addressed in nine chapters. Chapter l deals with the general introduction about rivers, problems of river sand mining, objectives, location of the study area and scope of the study. A detailed review on river classification, classic concepts in riverine studies, geological work of rivers and channel processes, importance of river ecosystems and its need for management are dealt in Chapter 2. Chapter 3 gives a comprehensive account of the study area - its location, administrative divisions, physiography, soil, geology, land use and living and non-living resources. The various methods adopted in the study are dealt in Chapter 4. Chapter 5 contains river characteristics like drainage, environmental and geologic setting, channel characteristics, river discharge and water quality of the study area. Chapter 6 gives an account of river sand mining (instream and floodplain mining) from the study area. The various environmental problems of river sand mining on the land adjoining the river banks, river channel, water, biotic and social / human environments of the area and data interpretation are presented in Chapter 7. Chapter 8 deals with the Environmental Impact Assessment (EIA) and Environmental Management Plan (EMP) of sand mining from the river catchments of Vembanad lake.

A Modeling Analysis of Changing Global Land Use as affected by Changing Demands for Wood Products

The 21st century has brought new challenges for forest management at a time when globalization in world trade is increasing and global climate change is becoming increasingly apparent. In addition to various goods and services like food, feed, timber or biofuels being provided to humans, forest ecosystems are a large store of terrestrial carbon and account for a major part of the carbon exchange between the atmosphere and the land surface. Depending on the stage of the ecosystems and/or management regimes, forests can be either sinks, or sources of carbon. At the global scale, rapid economic development and a growing world population have raised much concern over the use of natural resources, especially forest resources. The challenging question is how can the global demands for forest commodities be satisfied in an increasingly globalised economy, and where could they potentially be produced? For this purpose, wood demand estimates need to be integrated in a framework, which is able to adequately handle the competition for land between major land-use options such as residential land or agricultural land. This thesis is organised in accordance with the requirements to integrate the simulation of forest changes based on wood extraction in an existing framework for global land-use modelling called LandSHIFT. Accordingly, the following neuralgic points for research have been identified: (1) a review of existing global-scale economic forest sector models (2) simulation of global wood production under selected scenarios (3) simulation of global vegetation carbon yields and (4) the implementation of a land-use allocation procedure to simulate the impact of wood extraction on forest land-cover. Modelling the spatial dynamics of forests on the global scale requires two important inputs: (1) simulated long-term wood demand data to determine future roundwood harvests in each country and (2) the changes in the spatial distribution of woody biomass stocks to determine how much of the resource is available to satisfy the simulated wood demands. First, three global timber market models are reviewed and compared in order to select a suitable economic model to generate wood demand scenario data for the forest sector in LandSHIFT. The comparison indicates that the ‘Global Forest Products Model’ (GFPM) is most suitable for obtaining projections on future roundwood harvests for further study with the LandSHIFT forest sector. Accordingly, the GFPM is adapted and applied to simulate wood demands for the global forestry sector conditional on selected scenarios from the Millennium Ecosystem Assessment and the Global Environmental Outlook until 2050. Secondly, the Lund-Potsdam-Jena (LPJ) dynamic global vegetation model is utilized to simulate the change in potential vegetation carbon stocks for the forested locations in LandSHIFT. The LPJ data is used in collaboration with spatially explicit forest inventory data on aboveground biomass to allocate the demands for raw forest products and identify locations of deforestation. Using the previous results as an input, a methodology to simulate the spatial dynamics of forests based on wood extraction is developed within the LandSHIFT framework. The land-use allocation procedure specified in the module translates the country level demands for forest products into woody biomass requirements for forest areas, and allocates these on a five arc minute grid. In a first version, the model assumes only actual conditions through the entire study period and does not explicitly address forest age structure. Although the module is in a very preliminary stage of development, it already captures the effects of important drivers of land-use change like cropland and urban expansion. As a first plausibility test, the module performance is tested under three forest management scenarios. The module succeeds in responding to changing inputs in an expected and consistent manner. The entire methodology is applied in an exemplary scenario analysis for India. A couple of future research priorities need to be addressed, particularly the incorporation of plantation establishments; issue of age structure dynamics; as well as the implementation of a new technology change factor in the GFPM which can allow the specification of substituting raw wood products (especially fuelwood) by other non-wood products.

Changes of traditional farming systems and their effects on land degradation and socio-economic conditions in the Inle Lake region, Myanmar

At many locations in Myanmar, ongoing changes in land use have negative environmental impacts and threaten natural ecosystems at local, regional and national scales. In particular, the watershed area of Inle Lake in eastern Myanmar is strongly affected by the environmental effects of deforestation and soil erosion caused by agricultural intensification and expansion of agricultural land, which are exacerbated by the increasing population pressure and the growing number of tourists. This thesis, therefore, focuses on land use changes in traditional farming systems and their effects on socio-economic and biophysical factors to improve our understanding of sustainable natural resource management of this wetland ecosystem. The main objectives of this research were to: (1) assess the noticeable land transformations in space and time, (2) identify the typical farming systems as well as the divergent livelihood strategies, and finally, (3) estimate soil erosion risk in the different agro-ecological zones surrounding the Inle Lake watershed area. GIS and remote sensing techniques allowed to identify the dynamic land use and land cover changes (LUCC) during the past 40 years based on historical Corona images (1968) and Landsat images (1989, 2000 and 2009). In this study, 12 land cover classes were identified and a supervised classification was used for the Landsat datasets, whereas a visual interpretation approach was conducted for the Corona images. Within the past 40 years, the main landscape transformation processes were deforestation (- 49%), urbanization (+ 203%), agricultural expansion (+ 34%) with a notably increase of floating gardens (+ 390%), land abandonment (+ 167%), and marshlands losses in wetland area (- 83%) and water bodies (- 16%). The main driving forces of LUCC appeared to be high population growth, urbanization and settlements, a lack of sustainable land use and environmental management policies, wide-spread rural poverty, an open market economy and changes in market prices and access. To identify the diverse livelihood strategies in the Inle Lake watershed area and the diversity of income generating activities, household surveys were conducted (total: 301 households) using a stratified random sampling design in three different agro-ecological zones: floating gardens (FG), lowland cultivation (LL) and upland cultivation (UP). A cluster and discriminant analysis revealed that livelihood strategies and socio-economic situations of local communities differed significantly in the different zones. For all three zones, different livelihood strategies were identified which differed mainly in the amount of on-farm and off-farm income, and the level of income diversification. The gross margin for each household from agricultural production in the floating garden, lowland and upland cultivation was US$ 2108, 892 and 619 ha-1 respectively. Among the typical farming systems in these zones, tomato (Lycopersicon esculentum L.) plantation in the floating gardens yielded the highest net benefits, but caused negative environmental impacts given the overuse of inorganic fertilizers and pesticides. The Revised Universal Soil Loss Equation (RUSLE) and spatial analysis within GIS were applied to estimate soil erosion risk in the different agricultural zones and for the main cropping systems of the study region. The results revealed that the average soil losses in year 1989, 2000 and 2009 amounted to 20, 10 and 26 t ha-1, respectively and barren land along the steep slopes had the highest soil erosion risk with 85% of the total soil losses in the study area. Yearly fluctuations were mainly caused by changes in the amount of annual precipitation and the dynamics of LUCC such as deforestation and agriculture extension with inappropriate land use and unsustainable cropping systems. Among the typical cropping systems, upland rainfed rice (Oryza sativa L.) cultivation had the highest rate of soil erosion (20 t ha-1yr-1) followed by sebesten (Cordia dichotoma) and turmeric (Curcuma longa) plantation in the UP zone. This study indicated that the hotspot region of soil erosion risk were upland mountain areas, especially in the western part of the Inle lake. Soil conservation practices are thus urgently needed to control soil erosion and lake sedimentation and to conserve the wetland ecosystem. Most farmers have not yet implemented soil conservation measures to reduce soil erosion impacts such as land degradation, sedimentation and water pollution in Inle Lake, which is partly due to the low economic development and poverty in the region. Key challenges of agriculture in the hilly landscapes can be summarized as follows: fostering the sustainable land use of farming systems for the maintenance of ecosystem services and functions while improving the social and economic well-being of the population, integrated natural resources management policies and increasing the diversification of income opportunities to reduce pressure on forest and natural resources.