A Content Analysis of Sustainability Reporting to Frame the Heterogeneity in Corporate Environment Sustainability Practices

While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents.

Assessment of Rehabilitation Possibilities in Case of Budapest Jewish Quarter Building Stock

The dense urban fabric of the Budapest 7th district is known as the former Jewish Quarter. The majority of the historical building stock contains multi-story tenement houses with courtyards, built around the end of the 19th century. Various rehabilitation and urban planning attempt occurred until today, mostly left unfinished. Present paper collects the past rehabilitation plans, actions and their effect which took place in the former Jewish District of Budapest. The authors aim to assess the boundaries of a complex building stock rehabilitation, by taking into account the monument protection guidelines. As a main focus of the research, structural as well as energetic rehabilitation possibilities are analyzed in case of each building by using Geographic Information System (GIS) methods.

Electrical and Thermal Characteristics of a Photovoltaic Solar Wall with Passive and Active Ventilation through a Room

An experimental study was conducted for ascertaining electrical and thermal characteristics of a pair of photovoltaic (PV) modules integrated with solar wall of an outdoor room. A pre-fabricated outdoor room was setup for conducting outdoor experiments on a PV solar wall with passive and active ventilation through the outdoor room. The selective operating conditions for glass coated PV modules were utilized for establishing their electrical and thermal characteristics. The PV solar wall was made up of glass coated PV modules, a ventilated air column, and an insulating layer of polystyrene filled plywood board. The measurements collected were currents, voltages, electric power, air velocities, temperatures, solar intensities, and thermal time constant. The results have demonstrated that: i) a PV solar wall installed on a wooden frame was of more heat generating capacity in comparison to a window glass or a standalone PV module; ii) generation of electric power was affected with operation of vertical PV solar wall; iii) electrical and thermal characteristics were not significantly affected by heat and thermal storage losses; and iv) combined heat and electricity generation were function of volume of thermal and electrical resistances developed across PV solar wall. Finally, a comparison of temperature plots of passive and active ventilation envisaged that fan pressure was necessary to avoid overheating of the PV solar wall. The active ventilation was necessary to avoid over-heating of the PV solar wall and to maintain adequate ventilation of room under mild climate conditions.

Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

The Effects of Local Factors on the Concentrations and Flora of Viable Fungi in School Buildings

A wide range of health effects among occupants are associated with the exposure to bioaerosols from fungal sources. Although the accurate role of these aerosols in causing the symptoms and diseases is poorly understood, the important effect of bioaerosol exposure on human health is well recognized. Thus, there is a need to determine all of the contributing factors related to the concentration of fungi in indoor air. In this study, we reviewed and summarized the different factors affecting the concentrations of viable fungi in school buildings. The literature research was conducted using Pubmed and Google Scholar. In addition, we searched the lists of references of selected articles. According to the literature, the main factors influencing the concentration of viable fungi in the school buildings are moisture damage in building structures, the season (temperature and humidity conditions), the type and rate of ventilation, the number and activities of occupants and diurnal variations. This study offers valuable information that can be used in the interpretation of the fungal analysis and to decrease microbial exposure by reducing known sources and/or contributing factors. However, more studies of different local factors contributing to the human microbial exposure in school buildings—as well as other type of buildings and different indoor environments—are needed.

The Effect of the Hemispheres of the Brain and the Tone of Voice on Persuasion

This study investigates whether participants experience different levels of persuasion depending on the hemisphere of the brain and the tone of voice. The experiment was performed on 96 volunteer undergraduate students taking an introductory course in psychology. The participants took part in a 2 x 3 (Hemisphere: left, right x Tone of Voice: positive, neutral, negative) Mixed Factorial Design to measure how much a person was persuaded. Results showed that the hemisphere of the brain and the tone of voice used did not significantly affect the results individually. Furthermore, there was no interaction effect. Therefore, the hemispheres of the brain and the tone of voice employed play insignificant roles in persuading a person.

Optimization of the Aerodynamic Performances of an Unmanned Aerial Vehicle

This document provides numerical and experimental optimization of the aerodynamic performance of a drone equipped with three types of horizontal stabilizer. To build this optimal configuration, an experimental and numerical study was conducted on three parameters: the geometry of the stabilizer (horizontal form or reverse V form), the position of the horizontal stabilizer (up or down), and the landing gear position (closed or open). The results show that up-stabilizer position with respect to the horizontal plane of the fuselage provides better aerodynamic performance, and that the landing gear increases the lift in the zone of stability, that is to say where the flow is not separated.

The Analysis of Secondary Case Studies as a Starting Point for Grounded Theory Studies: An Example from the Enterprise Software Industry

A fundamental principle of Grounded Theory (GT) is to prevent the formation of preconceived theories. This implies the need to start a research study with an open mind and to avoid being absorbed by the existing literature. However, to start a new study without an understanding of the research domain and its context can be extremely challenging. This paper presents a research approach that simultaneously supports a researcher to identify and to focus on critical areas of a research project and prevent the formation of prejudiced concepts by the current body of literature. This approach comprises of four stages: Selection of secondary case studies, analysis of secondary case studies, development of an initial conceptual framework, development of an initial interview guide. The analysis of secondary case studies as a starting point for a research project allows a researcher to create a first understanding of a research area based on real-world cases without being influenced by the existing body of theory. It enables a researcher to develop through a structured course of actions a firm guide that establishes a solid starting point for further investigations. Thus, the described approach may have significant implications for GT researchers who aim to start a study within a given research area.

Optimizing Performance of Tablet's Direct Compression Process Using Fuzzy Goal Programming

This paper aims at improving the performance of the tableting process using statistical quality control and fuzzy goal programming. The tableting process was studied. Statistical control tools were used to characterize the existing process for three critical responses including the averages of a tablet’s weight, hardness, and thickness. At initial process factor settings, the estimated process capability index values for the tablet’s averages of weight, hardness, and thickness were 0.58, 3.36, and 0.88, respectively. The L9 array was utilized to provide experimentation design. Fuzzy goal programming was then employed to find the combination of optimal factor settings. Optimization results showed that the process capability index values for a tablet’s averages of weight, hardness, and thickness were improved to 1.03, 4.42, and 1.42, respectively. Such improvements resulted in significant savings in quality and production costs.

Metal Ship and Robotic Car: A Hands-On Activity to Develop Scientific and Engineering Skills for High School Students

Metal Ship and Robotic Car is one of the hands-on activities in the course, the Fundamental of Engineering that can be divided into three parts. The first part, the metal ships, was made by using engineering drawings, physics and mathematics knowledge. The second part is where the students learned how to construct a robotic car and control it using computer programming. In the last part, the students had to combine the workings of these two objects in the final testing. This aim of study was to investigate the effectiveness of hands-on activity by integrating Science, Technology, Engineering and Mathematics (STEM) concepts to develop scientific and engineering skills. The results showed that the majority of students felt this hands-on activity lead to an increased confidence level in the integration of STEM. Moreover, 48% of all students engaged well with the STEM concepts. Students could obtain the knowledge of STEM through hands-on activities with the topics science and mathematics, engineering drawing, engineering workshop and computer programming; most students agree and strongly agree with this learning process. This indicated that the hands-on activity: “Metal Ship and Robotic Car” is a useful tool to integrate each aspect of STEM. Furthermore, hands-on activities positively influence a student’s interest which leads to increased learning achievement and also in developing scientific and engineering skills.

Evaluation of Neighbourhood Characteristics and Active Transport Mode Choice

One of the common aims of transport policy makers is to switch people’s travel to active transport. For this purpose, a variety of transport goals and investments should be programmed to increase the propensity towards active transport mode choice. This paper aims to investigate whether built environment features in neighbourhoods could enhance the odds of active transportation. The present study introduces an index measuring public transport accessibility (PTAI), and a walkability index along with socioeconomic variables to investigate mode choice behaviour. Using travel behaviour data, an ordered logit regression model is applied to examine the impacts of explanatory variables on walking trips. The findings indicated that high rates of active travel are consistently associated with higher levels of walking and public transport accessibility.

Ethno-Botanical Diversity and Conservation Status of Medicinal Flora at High Terrains of Garhwal (Uttarakhand) Himalaya, India: A Case Study in Context to Multifarious Tourism Growth and Peri-Urban Encroachments

The high terrains of Garhwal (Uttarakhand) Himalaya are the niches of a number of rare and endemic plant species of great therapeutic importance. However, the wild flora of the area is still under a constant threat due to rapid upsurge in human interferences, especially through multifarious tourism growth and peri-urban encroachments. After getting the status of a ‘Special State’ of the country since its inception in the year 2000, this newly borne State led to very rapid infrastructural growth and development. Consequently, its townships started expanding in an unmanaged way grabbing nearby agricultural lands and forest areas into peri-urban landscapes. Simultaneously, a boom in tourism and pilgrimage in the state and the infrastructural facilities raised by the government for tourists/pilgrims are destroying its biodiversity. Field survey revealed 242 plant species of therapeutic significance naturally growing in the area and being utilized by local inhabitants as traditional medicines. On conservation scale, 6 species (2.2%) were identified as critically endangered, 19 species (7.1%) as the endangered ones, 8 species (3.0%) under rare category, 17 species (6.4%) as threatened and 14 species (5.2%) as vulnerable. The Government of India has brought mega-biodiversity hot spots of the state under Biosphere Reserve, National Parks, etc. restricting all kinds of human interferences; however, the two most sacred shrines of Hindus and Sikhs viz. Shri Badrinath and Shri Hemkunt Sahib, and two great touristic attractions viz. Valley of Flowers and Auli-Joshimath Skiing Track oblige the government to maintain equilibrium between entries of visitors vis-à-vis biodiversity conservation in high terrains of Uttarakhand Himalaya.

Modelling a Hospital as a Queueing Network: Analysis for Improving Performance

In this paper, the flow of different classes of patients into a hospital is modelled and analyzed by using the queueing network analyzer (QNA) algorithm and discrete event simulation. Input data for QNA are the rate and variability parameters of the arrival and service times in addition to the number of servers in each facility. Patient flows mostly match real flow for a hospital in Egypt. Based on the analysis of the waiting times, two approaches are suggested for improving performance: Separating patients into service groups, and adopting different service policies for sequencing patients through hospital units. The separation of a specific group of patients, with higher performance target, to be served separately from the rest of patients requiring lower performance target, requires the same capacity while improves performance for the selected group of patients with higher target. Besides, it is shown that adopting the shortest processing time and shortest remaining processing time service policies among other tested policies would results in, respectively, 11.47% and 13.75% reduction in average waiting time relative to first come first served policy.

Cultivating a Successful Academic Career in Higher Education Institutes: The 10 X C Model

The modern era has brought with it significant organizational changes. These changes have not bypassed the academic world, and along with the old academic bonds that include a world of knowledge and ethics, academic faculty members are required more than ever not only to survive in the academic world, but also to thrive and flourish and position themselves as modern and opinionated academicians. Based upon the writings of organizational consultants, the article suggests a 10 X C model for cultivating an academic backbone, as well as emphasizing its input to the professional growth of university and college academics: Competence, Calculations of pain & gain, Character, Commitment, Communication, Curiosity, Coping, Courage, Collaboration and Celebration.

The Political Biographies of Social Workers: A Qualitative Study of the Political Lives of Social Workers

This paper will explore the political biographies of social workers in a neoliberal era. The findings are based on a research project for a successfully completed professional doctorate in social work. The methodology deployed for the research is a combination of constructivist grounded theory and biographical inquiry. The paper will present findings from 14 biographical interviews and will focus on one case study of a participant whose life story is richly informed by political social work. The 14 participants reflect different genders, ethnic identities, cultural and linguistic identities, age and length of social work careers. The participants also reflect different forms of political engagement, such as, as political activists and members of political parties, including parliamentarians. The findings demonstrate how deeply ingrained the social work identity is amongst the participants and how their political identity has remained strongly social democratic in nature despite the many changes in the social work profession since the rise of neoliberalism as a thought collective and policy package. The individual case study will explore the early roots of political identity in the childhood and nurturing years and the interface with subsequent social work and political careers. It will also explore the evolution of the participant’s political identity in the social work career. The case study will also present findings on how the participant has contributed to the political field with policy involvement and initiatives. The presentation will conclude with a discussion on how this particular group of social workers can best contribute to the future direction of the social work profession.

Measurement of Intellectual Capital in an Algerian Company

Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015.

Optimization of Machining Parametric Study on Electrical Discharge Machining

Productivity and quality are two important aspects that have become great concerns in today’s competitive global market. Every production/manufacturing unit mainly focuses on these areas in relation to the process, as well as the product developed. The electrical discharge machining (EDM) process, even now it is an experience process, wherein the selected parameters are still often far from the maximum, and at the same time selecting optimization parameters is costly and time consuming. Material Removal Rate (MRR) during the process has been considered as a productivity estimate with the aim to maximize it, with an intention of minimizing surface roughness taken as most important output parameter. These two opposites in nature requirements have been simultaneously satisfied by selecting an optimal process environment (optimal parameter setting). Objective function is obtained by Regression Analysis and Analysis of Variance. Then objective function is optimized using Genetic Algorithm technique. The model is shown to be effective; MRR and Surface Roughness improved using optimized machining parameters.

The Characteristics of Transformation of Institutional Changes and Georgia

The analysis of transformation of institutional changes outlines two important characteristics. These are: the speed of the changes and their sequence. Successful transformation must be carried out in three different stages; On the first stage, macroeconomic stabilization must be achieved with the help of fiscal and monetary tools. Two-tier banking system should be established and the active functions of central bank should be replaced by the passive ones (reserve requirements and refinancing rate), together with the involvement growth of private sector. Fiscal policy by itself here means the creation of tax system which must replace previously existing direct state revenues; the share of subsidies in the state expenses must be reduced also. The second stage begins after reaching the macroeconomic stabilization at a time of change of formal institutes which must stimulate the private business. Corporate legislation creates a competitive environment at the market and the privatization of state companies takes place. Bankruptcy and contract law is created. he third stage is the most extended one, which means the formation of all state structures that is necessary for the further proper functioning of a market economy. These three stages about the cycle period of political and social transformation and the hierarchy of changes can also be grouped by the different methodology: on the first and the most short-term stage the transfer of power takes place. On the second stage institutions corresponding to new goal are created. The last phase of transformation is extended in time and it includes the infrastructural, socio-cultural and socio-structural changes. The main goal of this research is to explore and identify the features of such kind of models.

Image Steganography Using Least Significant Bit Technique

 In any communication, security is the most important issue in today’s world. In this paper, steganography is the process of hiding the important data into other data, such as text, audio, video, and image. The interest in this topic is to provide availability, confidentiality, integrity, and authenticity of data. The steganographic technique that embeds hides content with unremarkable cover media so as not to provoke eavesdropper’s suspicion or third party and hackers. In which many applications of compression, encryption, decryption, and embedding methods are used for digital image steganography. Due to compression, the nose produces in the image. To sustain noise in the image, the LSB insertion technique is used. The performance of the proposed embedding system with respect to providing security to secret message and robustness is discussed. We also demonstrate the maximum steganography capacity and visual distortion.

Deficits and Solutions in the Development of Modular Factory Systems

As a reaction to current challenges in factory planning, many companies think about introducing factory standards to lower planning times and decrease planning costs. If these factory standards are set-up with a high level of modularity, they are defined as modular factory systems. This paper deals with the main current problems in the application of modular factory systems in practice and presents a solution approach with its basic models. The methodology is based on methods from factory planning but also uses the tools of other disciplines like product development or technology management to deal with the high complexity, which the development of modular factory systems implies. The four basic models that such a methodology has to contain are introduced and pointed out.