810 resultados para Social and environmental accounting
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In this article we research the design of detached breakwaters, a type of coastal defence work designed to combat erosion on beaches in a stable, sustainable fashion. Our aim is to formulate a functional and environmental (nonstructural) method of design that defines the fundamental characteristics of a detached breakwater as a function of the desired effect on the coast whilst meeting social demands and preserving or improving the quality of the littoral environment. We aim to make this method generally applicable by considering relations between variables of different natures (climatic, geomorphologic, and geometric) influencing the changes experienced on the coast after the detached breakwater has been built. We carried out the study of the relations between the different variables on the data from 19 actual, existing detached breakwaters on the Spanish Mediterranean coastline, and we followed a methodology based on the implementation of nondimensional monomials and on a search for relations of dependency between them. Finally, we discussed the results obtained and came up with a proposal for a design method that uses some of the graphic relations found between the variables studied and that achieves the main objective. For example, a case of a detached breakwater’s geometric presizing is solved as a practical demonstration of how the method is applied. La investigación que se presenta en este artículo aborda el diseño de los diques exentos, por constituir estos un tipo de obras de defensa costera con el que poder luchar de una forma estable y sostenible contra muchos de los problemas de erosión que existen en las playas. El objetivo principal de este trabajo es la formulación de un método de diseño funcional y ambiental (no estructural) que permita definir las características fundamentales de un dique exento en función del efecto que se quiera inducir en la costa, satisfaciendo las demandas sociales y preservando o mejorando la calidad del medio ambiente litoral. Además, se busca la aplicabilidad general del método mediante la consideración de relaciones entre variables de distinta naturaleza (climáticas, geomorfológicas y geométricas) que tienen influencia en los cambios que se experimentan en la costa tras la construcción del dique exento. El estudio de las relaciones entre las distintas variables se realiza sobre los datos de una base de diecinueve diques exentos reales, existentes en el litoral mediterráneo español, y sigue una metodología basada en el planteamiento de monomios adimensionales y en la búsqueda de relaciones de dependencia entre ellos. Finalmente, la discusión de los resultados obtenidos conduce a la propuesta de un método de diseño que utiliza algunas de las relaciones graficas encontradas entre las variables estudiadas y con el que se consigue el objetivo principal anteriormente expuesto. Para demostrar la aplicación práctica del método se resuelve un caso de predimensionamiento geométrico de un dique exento a modo de ejemplo.
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This research explores the policy implications of the approval of three wind energy projects on the Oak Ridges Moraine, and their impact on the Coordinated Land Use Planning Review process. Specifically, it focuses on the involvement of First Nations and environmental non-governmental organizations (ENGOs). This research was conducted through analyzing submissions to the Coordinated Land Use Planning Review, related legislation and policy, Environmental Review Tribunal hearing documents, and interviews with key informants. This research culminates in a number of recommendations to the Coordinated Review informed by the analysis.
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At head of title: 93d Congress, 1st session. Committee print.
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Thesis (Master's)--University of Washington, 2016-06
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In this study, we examined genetic and environmental influences on covariation among two reading tests used in neuropsychological assessment (Cambridge Contextual Reading Test [CCRT], [Beardsall, L., and Huppert, F. A. ( 1994). J. Clin. Exp. Neuropsychol. 16: 232 - 242], Schonell Graded Word Reading Test [SGWRT], [ Schonell, F. J., and Schonell, P. E. ( 1960). Diagnostic and attainment testing. Edinburgh: Oliver and Boyd.]) and among a selection of IQ subtests from the Multidimensional Aptitude Battery (MAB), [Jackson, D. N. (1984). Multidimensional aptitude battery, Ontario: Research Psychologists Press.] and the Wechsler Adult Intelligence Scale-Revised (WAIS-R) [Wechsler, D. (1981). Manual for the Wechsler Adult Intelligence Scale-Revised (WAIS-R). San Antonio: The Psychological Corporation]. Participants were 225 monozygotic and 275 dizygotic twin pairs aged from 15 years to 18 years ( mean, 16 years). For Verbal IQ subtests, phenotypic correlations with the reading tests ranged from 0.44 to 0.65. For Performance IQ subtests, phenotypic correlations with the reading tests ranged from 0.23 to 0.34. Results of Structural Equation Modeling (SEM) supported a model with one genetic General factor and three genetic group factors ( Verbal, Performance, Reading). Reading performance was influenced by the genetic General factor ( accounting for 13% and 20% of the variance for the CCRT and SGWRT, respectively), the genetic Verbal factor ( explaining 17% and 19% of variance for the CCRT and SGWRT), and the genetic Reading factor ( explaining 21% of the variance for both the CCRT and SGWRT). A common environment factor accounted for 25% and 14% of the CCRT and SGWRT variance, respectively. Genetic influences accounted for more than half of the phenotypic covariance between the reading tests and each of the IQ subtests. The heritabilities of the CCRT and SGWRT were 0.54 and 0.65, respectively. Observable covariance between reading assessments used by neuropsychologists to estimate IQ and IQ subtests appears to be largely due to genetic effects.
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Although prior studies looked at corporate social disclosures (CSD hereafter) mainly from the managerial perspective there are very few studies which examined CSD from a non-managerial stakeholder perspective. This paper contributes to that limited CSD literature. It does so from a developing country perspective. The main aim of this paper is to examine the views of selected NGOs on current CSD practices in Bangladesh using Gramscian hegemonic analysis. For this purpose, semi-structured interviews were carried out in the selected social and environmental NGOs of both overseas and Bangladesh origin. The results suggest that NGOs viewed the current CSD practice as far from satisfactory. They also argued that it is mainly aimed at maintaining corporate interests of image building. The study suggests that it is not corporations to be blamed alone for production of CSD in the interests of business, it is the capitalist society that consents to such reproduction of CSD.
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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.
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Ionising radiation hazards are perhaps the most documented and regulated occupational and environmental hazard. In the radiological protection field a single expert advisory organisation has had an unusually large influence on the international standard setting process. This is the International Commission on Radiological Protection (ICRP). Two common, and opposing views, exist over the formulation of protection recommendations by the ICRP. The first, and most widely accepted, is that its recommendations are scientifically determined. The second view, is that its recommendations are politically or socially determined. Neither of these analyses adequately accounts for the complex process in which protection recommendations are formulated. A third view, provided by studies of the origins of scientific controversy, suggests that both science and social factors are important in the assessment and limitation of risk. The aim of this thesis is not simply to examine the origin of controversy. Issues of equal, if not more, importance are the resolution of controversy, the formation of consensus and the maintenance of expert authority and influence. These issues form the central focus of this thesis. The aim is to assess the process through which the ICRP formulates its radiological protection recommendations and comment on the extent that these are influenced by the affiliations of its members. This thesis concludes that the ICRP's recommendations have been shaped by a complex relationship of scientific and social considerations, in which a socio-technical commitment to nuclear energy has played a key role. The Commission has responded to new scientific data by making complex changes to its philosophy and methods of describing risk. Where reductions in numerical limits have been applied they have been accompanied by practical measures designed to limit the impact of the change and provide continuity with the old limits and flexibility in the application of the new recommendations.
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The current policy focus on lifelong learning ensures a gendered and class-based skills-driven agenda, with lifelong learners expected to become neo-liberal subjects rather than empowered members of communities. What complexities and challenges arise from attempts to align lifelong learning with social justice? What are the costs of a focus on learning which rests on economic imperatives? Lifelong learning is at the forefront of the educational arena, both nationally and internationally, although what it means is highly contestable. In recent times, lifelong learning has increasingly come to mean vocational education and training within a globalised knowledge economy.
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The complexity and multifaceted nature of sustainable lifelong learning can be effectively addressed by a broad network of providers working co-operatively and collaboratively. Such a network involving the third, public and private sector bodies must realise the full potential of accredited flexible and blended formal learning, contextual opportunities offered by enablers of informal and non formal learning and the affordances derived from the various loose and open spaces that can make social learning effective. Such a conception informs the new Lifelong Learning Network Consortium on Sustainable Communities, Urban Regeneration and Environmental Technologies established and led by the Lifelong Learning Centre at Aston University. This paper offers a radical, reflective and political evaluation of its first year in development arguing that networked learning of this type could prefigure a new model for lifelong learning and sustainable education that renders the city itself a creative medium for transformative learning and sustainability.
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Egyre többen ismerik fel, hogy az élelmiszer-fogyasztás egészségügyi és környezeti hatása is jelentős. A különböző életstílusú társadalmi csoportok fogyasztási szerkezete eltérő lehet. Jelen tanulmány ezerfős, országos reprezentatív minta alapján vizsgálja az élelmiszer-fogyasztási szerkezet eltéréseit a nemek és különböző iskolázottságú fogyasztók körében. Jellemző fogyasztási klasztereket tár fel a fogyasztás szerkezete alapján. A fogyasztás szerkezeti és mennyiségi értékein túlmenően az ökológiai lábnyom indikátorával a fogyasztás környezetterhelését is számszerűsíti. _____ Concern about both health and environmental impacts of food consumption is increasing. Social groups with various lifestyles can have different food consumption structure. The present study analyses the differences in the food consumption structure among genders and educational groups based on a national, representative survey of 1000 adults. Food consumption clusters are identified based on food consumption structure. Beyond the analysis of food consumption and its structure, its environmental impact is quantified by the ecological footprint indicator.
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This research explores the policy implications of the approval of three wind energy projects on the Oak Ridges Moraine, and their impact on the Coordinated Land Use Planning Review process. Specifically, it focuses on the involvement of First Nations and environmental non-governmental organizations (ENGOs). This research was conducted through analyzing submissions to the Coordinated Land Use Planning Review, related legislation and policy, Environmental Review Tribunal hearing documents, and interviews with key informants. This research culminates in a number of recommendations to the Coordinated Review informed by the analysis.
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Social Enterprises (SEs) are normally micro and small businesses that trade to tackle social problems, and to improve communities, people’s life chances, and the environment. Thus, their importance to society and economies is increasing. However, there is still a need for more understanding of how these organisations operate, perform, innovate and scale-up. This knowledge is crucial to design and provide accurate strategies to enhance the sector and increase its impact and coverage. Obtaining this understanding is the main driver of this paper, which follows the theoretical lens of the Knowledge-based View (KBV) theory to develop and assess empirically a novel model for knowledge management capabilities (KMCs) development that improves performance of SEs. The empirical assessment consisted of a quantitative study with 432 owners and senior members of SEs in UK, underpinned by 21 interviews. The findings demonstrate how particular organisational characteristics of SEs, the external conditions in which they operate, and informal knowledge management activities, have created overall improvements in their performance of up to 20%, based on a year-to-year comparison, including innovation and creation of social and environmental value. These findings elucidate new perspectives that can contribute not only to SEs and SE supporters, but also to other firms.