Abstract: Although how cities’ forms are structured is studied, more efforts are needed on systemic comprehensions and evaluations of the urban morphology through quantitative metrics that are able to describe the performance of a city in relation to its formal properties. More research is required in this direction in order to better describe the urban form characteristics and their impact on the environmental performance of cities and to increase their sustainability stewardship. With the aim of developing a better understanding of the built environment’s systemic structure, the intention of this paper is to present a holistic methodology for studying the behavior of the built environment and investigate the methods for measuring the effect of urban structure to the environmental performance. This goal will be pursued through an inquiry into the morphological components of the urban systems and the complex relationships between them. Particularly, this paper focuses on proximity, referring to the proximity of different land-uses, is a concept with which Integrated Modification Methodology (IMM) explains how land-use allocation might affect the choice of mobility in neighborhoods, and especially, encourage or discourage non-motived mobility. This paper uses proximity to demonstrate that the structure attributes can quantifiably relate to the performing behavior in the city. The target is to devise a mathematical pattern from the structural elements and correlate it directly with urban performance indicators concerned with environmental sustainability. The paper presents some results of this rigorous investigation of urban proximity and its correlation with performance indicators in four different areas in the city of Milan, each of them characterized by different morphological features.
Abstract: The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Abstract: Non-Timber Forest Products (NTFPs) have attracted substantial interest in the recent years with the increasing recognition that these can provide essential community needs for improved and diversified rural livelihood and support the objectives of biodiversity conservation. Nevertheless, various challenges are witnessed in their sustainable harvest and management. Assuming that sustainable management with community stewardship can offer one of the solutions to existing challenges, the study assesses the linkages between NTFPs and rural livelihood in Lamabagar village of Dolakha, Nepal. The major objective was to document the status of NTFPs and their contributions in households of Lamabagar. For status documentation, vegetation sampling was done using systematic random sampling technique. 30 plots of 10 m × 10 m were laid down in six parallel transect lines at horizontal distance of 160 m in two different community forests. A structured questionnaire survey was conducted in 76 households (excluding non-response rate) using stratified random sampling technique for contribution analysis. Likewise, key informant interview and focus group discussions were also conducted for data triangulations. 36 different NTFPs were recorded from the vegetation sample in two community forests of which 50% were used for medicinal purposes. The other uses include fodder, religious value, and edible fruits and vegetables. Species like Juniperus indica, Daphne bholua Aconitum spicatum, and Lyonia ovalifolia were frequently used for trade as a source of income, which was sold in local market. The protected species like Taxus wallichiana and Neopicrorhiza scrophulariiflora were also recorded in the area for which the trade is prohibited. The protection of these species urgently needs community stewardship. More than half of the surveyed households (55%) were depending on NTFPs for their daily uses, other than economic purpose whereas 45% of them sold those products in the market directly or in the form of local handmade products as a source of livelihood. NTFPs were the major source of primary health curing agents especially for the poor and unemployed people in the study area. Hence, the NTFPs contributed to livelihood under three different categories: subsistence, supplement income and emergency support, depending upon the economic status of the households. Although the status of forest improved after handover to the user group, the availability of valuable medicinal herbs like Rhododendron anthopogon, Swertia nervosa, Neopicrorhiza scrophulariiflora, and Aconitum spicatum were declining. Inadequacy of technology, lack of easy transport access, and absence of good market facility were the major limitations for external trade of NTFPs in the study site. It was observed that people were interested towards conservation only if they could get some returns: economic in terms of rural settlements. Thus, the study concludes that NTFPs could contribute rural livelihood and support conservation objectives only if local communities are provided with the easy access of technology, market and capital.
Abstract: Peace education supports a holistic appreciation for
the value of life and the interdependence of all living systems. Peace
education aims to build a culture of peace. One way of building a
culture of peace is through environmental stewardship. This study
sought to find out the environmental stewardship practices in selected
Higher Education Institutions (HEIs) in the Philippines and how
these environmental stewardship practices lead to building a culture
of peace. The findings revealed that there is still room for
improvement in implementing environmental stewardship in schools
through academic service learning. In addition, the following
manifestations are implemented very satisfactorily in schools: 1)
waste reduction, reuse, and recycling, 2) community service, and 3)
clean and green surroundings. Administrators of schools in the study
lead their staff and students in implementing environmental
stewardship. It could be concluded that those involved in
environmental stewardship display an acceptable culture of peace,
particularly solidarity, respect for persons, and inner peace.
Abstract: Nitrogen fertilizer is the most used and often the most
mismanaged nutrient input. Nitrogen management has tremendous
implications on crop productivity, quality and environmental
stewardship. Sufficient nitrogen is needed to optimum yield and
quality. Soil and in-season plant tissue testing for nitrogen status are
a time consuming and expensive process. Real time sensing of plant
nitrogen status can be a useful tool in managing nitrogen inputs. The
objectives of this project were to assess the reliability of remotely
sensed non-destructive plant nitrogen measurements compared to wet
chemistry data from sampled plant tissue, develop in-season nitrogen
recommendations based on remotely sensed data for improved
nitrogen use efficiency and assess the potential for determining yield
and quality from remotely sensed data. Very good correlations were
observed between early-season remotely sensed crop nitrogen status
and plant nitrogen concentrations and subsequent in-season fertilizer
recommendations. The transmittance/absorbance type meters gave
the most accurate readings. Early in-season fertilizer recommendation
would be to apply 40 kg nitrogen per hectare plus 15 kg nitrogen per
hectare for each unit difference measured with the SPAD meter
between the crop and reference area or 25 kg plus 13 kg per hectare
for each unit difference measured with the CCM 200. Once the crop
was sufficiently fertilized meter readings became inconclusive and
were of no benefit for determining nitrogen status, silage yield and
quality and grain yield and protein.