982 resultados para Sustainability reporting


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Major South-East Asian city-regions have experienced considerable physical, economic and social transformations during the past three decades. The rapid pace of globalisation and economic restructuring has resulted in these city-regions receiving the full impact of urbanisation pressures. In an attempt to ease these pressures, city-regions such as Bangkok, Seoul, Tokyo, Taipei, Hong Kong, Singapore and Kuala Lumpur have advocate growth management approaches giving particular interest to urban sustainability. These approaches promote efforts to achieve the triple bottom line sustainability by balancing economic and social development, and environmental protection, and putting more emphasis on compact and optimum development of urban forms. This paper evaluates the case of two South-East Asian city-regions, Kuala Lumpur and Hong Kong, and assesses their experiences in managing their urban forms whilst promoting sustainable patterns of urban development. The findings show that sustainable urban development initiatives employing a top down approach has yielded encouraging results in these case study city-regions. However the need for a more concerted effort towards the overall sustainability agenda still remains vital.

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Extreme sports have unfortunately gained a reputation for being risk focused and adrenaline fuelled. This perspective has obscured the place of the natural world, making extreme athletes appear to seek to conquer, compete against or defeat natural forces. In contrast, this paper explores findings from a larger hermeneutic phenomenological study that suggests extreme sports can initiate a positive change in participants’ relationships with the natural world. Data sources include first-hand accounts of extreme sports participants such as biographies, videos, papers and journals as well as interviews with ten male and five female extreme sports participants. Reports indicate that extreme sport participants develop feelings of connection to the natural world and describe themselves as being at one with the natural world or connected through a life enhancing energy. The paper draws on theoretical perspectives in ecopsychology which suggest that feeling connected to nature leads to a desire to care for the natural world and contributes to more environmentally sustainable practices.

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The new edition of this widely used and respected introductory accounting textbook continues to provide students and academics with a well written and accessible resource, with ample illustrations and applications to business for a first study of accounting. The text effectively maintains the balance between a 'user' and 'preparer' perspective by integrating real financial information and business decisions throughout. Through the use of real company information and financial statements students will quickly appreciate the use and users of accounting information. The textbook clearly outlines to students how a financial statement - such as a balance sheet, income statement, cash flow statement - communicates the financing, operating, and investing activities of a business. The text builds a strong conceptual understanding and develops skills in the application of accounting principles and techniques, providing students with a solid foundation for further studies in accounting. The integral role of financial statements for decision making is also emphasised in this text and is reinforced throughout by the Decision Toolkit in each chapter. Students are provided with an extensive set of tools necessary to make business decisions based on financial information.

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This report is the culmination of a two-stage research project to inform the Australian property and construction industry generally, in addition to providing the Australian Building Codes Board (ABCB) with information to allow it to determine whether or not sustainability requirements are necessary in the Future Building Code of Australia (BCA21). The Australian Building Codes Board is a joint initiative of all levels of government in Australia. The Board’s mission is to provide for efficiency and cost effectiveness in meeting community expectations for health, safety and amenity in the design, construction and use of buildings through the creation of nationally consistent building codes, standards, regulatory requirements and regulatory systems. The Stage 1 (literature review) and Stage 2 (workshops) reports are intended to be read in conjunction with one another. These reports and the Database are provided as appendices. The Conclusions of this, the final report, are the result of the overall program of work.

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This project aims to assess the extent of economic sustainability of working in international markets by Australian construction design-related firms. This investigation also identified barriers and success factors firms experience, which ultimately increases or reduces their exposure to financial risk. This study explored new research territory by developing a detailed understanding of the way three successful firms have maintained their longevity in various international markets. The firms are not considered to be large firms by international standards. The manner in which the firms achieve long term sustainability, deal with problems and barriers in international markets and develop successful strategies rely upon being adaptable to different markets and changes within markets. A model was developed based upon a critical analysis of the literature. An adaptive performance framework for sustainability was developed which had three key areas; internationalisation process, market knowledge and design management. The sustainable business model is underpinned by the management of non-economic factors, which include social, cultural and intellectual capital. The ultimate aim of any firm and the ultimate indicator of success is financial capital. Firms typically develop their own highly sophisticated financial measures themselves however have only an implicit understanding of other softer and less tangible factors that impact upon sustainability. Adaptive performance is the firm’s continual adaptivity of business practices to respond to and thereby achieve client satisfaction by a combination of self, market and project needs assessment.

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In August 2005, House of Representatives Standing Committee on Environment and Heritage released the Sustainable Cities report. The Australian Sustainable Built Environment Council (ASBEC) wrote to the Committee endorsing Recommendations 1 to 3, and Recommendation 31. In particular Recommendation 31 states: The committee recommends that, with reference to the Swedish model of environmental objectives, the Australian Government:

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Financial Accounting: Building Accounting Knowledge is a new textbook written for the first financial accounting subject that a student majoring in accounting is required to study. Based on the successful introductory accounting textbook, 'Accounting: building business skills', this text will provide students and academics with a well written and accessible textbook on the principles of financial accounting, with ample illustrations and applications to business. The text maintains the balance between a 'user' and 'preparer' perspective effectively by integrating real financial information and business decision choices throughout the chapters. Through the use of real company information and financial statements students will quickly appreciate the use of accounting information. The textbook clearly outlines to students how accounting information communicates the financing, operating, and investing activities of a business. The text builds a strong conceptual understanding and develops skills in the application of accounting principles and techniques, providing students with a solid foundation for studying accounting.

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Sending data between the construction site and an off-site design office is one of the more problematic areas in information technology for construction automation, particularly for construction defect management. The aim of this research is to investigate how mobile computing and new forms of human-computer interaction can be brought to bear on specific problems in construction management. The construction defect reporting system is one such application. Combining mobile and wireless computing technologies with a digital workbench, we have developed a system to facilitate remote telecollaboration between a construction site and an off-site engineering office. The application reported in this paper demonstrates how construction defect reporting can be streamlined by field collection of construction defect information using a mobile device and visualising the defect in a CAD model on a digital workbench in an engineering office. This paper reports on the design of the system and our tests of sending images from the construction site to the engineer’s office and positional accuracy of GPS for localization of the defect.

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This paper will summarise the findings from a study that explored the link between dwelling design, or type, and energy efficiencies in sub-tropical climates. An increasing number of government and private sector development companies are initiating projects that aim to deliver enhanced environmental outcomes at both sub-divisional and dwelling levels. The study used AccuRate, a new thermal modelling tool developed by CSIRO that responds to the need to improve ventilation modelling. The study found that dwellings developed in conjunction with the Departments of Housing and Public Works have set the benchmark. It provides a snapshot of the energy efficiency of a range of dwelling types found in recent subdivisions. However, the trend toward increasing urban densities may reduce the likelihood that cooling breezes will be available to cool dwellings. The findings are relevant to regulators, designers and industry in all states interested in reducing the energy used to cool dwellings in summer.

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The importance of designing sustainable buildings is gaining greater acceptance worldwide. Evidence of this is how regulators are incorporating sustainable design principles into building regulations and requirements. The aim being to increase the number of sustainable buildings and move from a traditional voluntary compliance to one that is mandatory. However, developing regulations that actually achieve these aims can be a difficult exercise. Several countries in South East Asia, such as Singapore and Malaysia, have performance based building regulations that are supplemented by prescriptive measures for achieving the desired performance. Australia too has similar building regulations and has had energy efficiency regulations within the Building Code of Australia for over a decade. This paper explores some of the difficulties and problems that Australian regulators have experienced with the performance-based method and the prescriptive or “deemed-to-comply” method and measures that have been taken to try and overcome these problems. These experiences act as a useful guide to all regulators considering the incorporation of sustainable design measures into their countries building regulations. The paper also speculates on future environmental requirements being incorporated into regulations, including the possibility of non-residential buildings being required to meet minimum energy efficiency requirements, and the possible systems that would need to be in place before such requirements were included. Finally, the paper looks at a possible way forward using direct assessment from electronic designs and introduces several software tools that are currently being developed that move towards achieving this goal. Keywords: Sustainable buildings, Performance-based, Regulations, Energy efficiency, Assessment tools.

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This was a two-stage project to inform the Australian property and construction industry generally, and to provide the Australian Building Codes Board (ABCB) with information to allow it to determine whether or not sustainability requirements are necessary in the Future Building Code of Australia (BCA21). Research objectives included: examine overseas sustainability requirements for buildings and outline the reason why it is controlled and regulated in the particular country, state, principality etc. examine studies focusing on sustainability developments in buildings in Australia and overseas identify potential issues and implications associated with sustainable building requirements provide advice on whether provisions are necessary in the BCA21 to make buildings sustainable if the study determines there is a need for sustainability requirements in the BCA21, the study was to demonstrate the need to control and regulate along with the method to control and regulate. This research was broken down into two stages. Stage 1 was a literature review of international requirements as well as current thinking and practice for sustainable building developments. Stage 2 identified issues and implications of sustainability requirements for buildings and advice on whether provisions are necessary in the BCA21. This stage included workshops in all capital cities and involved key stakeholders, such as regulators, local government and representatives from key associations. This final report brings together the work of both stages, along with a searchable internet database of references and a series of nine key recommendations.