973 resultados para social and environmental accounting
Resumo:
Increasing globalisation, technological advancement and migration waves in the last few decades have changed the look of many advanced countries to be more cosmopolitan and Australia is no exception. The number of South Asian migrants in Australia is steadily increasing. Among the South Asians, there are 31,482 Sri Lankans in the state of Victoria and the majority of them are entrepreneurs. Social responsibility perceptions and practices of these entrepreneurs have not been researched. The study aims to fill this gap by undertaking a triangulation method to investigate the social responsibility perceptions and practices of these entrepreneurs and identify whether or not they are influenced by home country contextual factors, specifically national culture, and business environment. The study is a work in progress and the survey will be undertaken in the second quarter of the year. Socially responsible businesses have the potential to promote an overall approach to quality and sustainable development as they can have positive impacts not only on their own businesses but also on the community and the environment in which they operate. This study is thus significant as it will deliver economic, social and environmental benefits to Australia.
Resumo:
This paper is a reflective review of the study habits of international students in postgraduate accounting studies, and how these study habits have changed over recent years as a consequence of increased enrolments of full-fee international students. It is based on the author's experience coordinating and teaching accounting at the postgraduate masters level over the past five years.
Resumo:
The objective of this study was to determine whether change in physical activity was associated with maintaining a healthy weight from childhood to adulthood. This prospective cohort study examined 1,594 young Australian adults (48.9% female) aged 27–36 years who were first examined at age 9–15 years as part of a national health and fitness survey. BMI was calculated from measured height and weight, and physical activity was self-reported at both time points; pedometers were also used at follow-up. Change in physical activity was characterized by calculating the difference between baseline and follow-up z-scores. Change scores were categorized as decreasing (large, moderate), stable, or increasing (large, moderate). Healthy weight was defined in childhood as a BMI less than international overweight cutoff points, and in adulthood as BMI<25 kg/m2. Healthy weight maintainers were healthy weight at both time points. Compared with those who demonstrated large relative decreases in physical activity, females in all other groups were 25–37% more likely to be healthy weight maintainers, although associations differed according to the physical activity measure used at follow-up and few reached statistical significance. Although younger males whose relative physical activity moderately or largely increased were 27–34% more likely to be healthy weight maintainers than those whose relative physical activity largely decreased, differences were not statistically significant. In conclusion, relatively increasing and stable physical activity from childhood to adulthood was only weakly associated with healthy weight maintenance. Examining personal, social, and environmental factors associated with healthy weight maintenance will be an important next step in understanding why some groups avoid becoming overweight.
Resumo:
Purpose – Sustainable property development has increased in market share over the past two to three years globally and locally. This research aims to analyze the drivers and barriers to sustainable property development in Melbourne using the triple bottom line (TBL) theoretical framework. The TBL posits that sustainability has social, economic and environmental aspects to fulfil.
Design/methodology/approach – A questionnaire was sent out to 190 developers in Melbourne who promoted sustainable property development to ascertain their views about the drivers and barriers.
Findings – This research indicates that in the 2007 Melbourne market the drivers were social rather than economic. The data reveal that social reasons are considered more than economic arguments for incorporating sustainability into developments. The business case, or the economic drivers for sustainability alone do not convince developers.
Research limitations/implications – The questionnaire survey informed us about developers' views but not why they have these views. The sample was limited to Melbourne.
Practical implications – More developments are required for developers to become convinced of the benefits. The relatively low price of energy undermines the business case for sustainability in property here and needs to be fully costed.
Originality/value – This paper illustrates that whilst the theoretical framework cites three key areas for sustainability, the reality is that developers are currently driven by social and environmental factors primarily and the business case is not accepted by the majority of developers.
Evaluating the triple bottom line in the implementation of photovoltaic systems in UK social housing
Resumo:
The Intergovernmental Panel on Climate Change warnings regarding the detrimental effects of carbon dioxide emissions and global warming have gained acceptance amongst many governments (IPCC 2001). The UK government has agreed to reduce emissions, implement a package of enabling measures (UKCCP 2000) and issued an Energy White Paper (HMSO 2003) calling for a diversification of energy supply policies which will include renewable sources.
Housing accounts for approximately 25% of UK CO2 emissions and as providers of social housing, Registered Social Landlords (RSLs) and their tenants are major contributors. RSLs are deliverers of national policy in several areas and contribute to the attainment of governmental environmental, social and economic targets and impact upon the wider demands of housing policy, healthcare, education and law & order (DETR 1999, Cole and Shayer 1998).
Photovoltaic (PV) electricity generation could deliver “free” electricity to the low income households historically housed by RSLs. PV helps address such issues as fuel poverty and could be used as a stimulus for creating interest in areas of low demand for social housing.
RSLs provide housing solutions which cross traditional economic, social and environmental divides and this lends their modus operandi to the concept of the triple bottom line. The triple bottom line enables social and environmental aspects to be considered alongside economic considerations within decision-making frameworks (Elkington 1999, Andreason 1995).
Using a qualitative research methodology, this paper assesses current commercial viability of PV installations on RSL developments and identifies key barriers to implementation. The paper also investigates whether the application of the triple bottom line can liberate RSLs from viewing PV as a non-viable option by enabling a greater emphasis to be placed on the social & environmental aspects of PV. The paper considers whether a framework for RSLs to improve their decision-making processes by embracing social & environmental factors is feasible.