Making Ends Meet: The Challenges of Investing in and Accounting for Sustainability

The transition to sustainable development requires considerable investments from stakeholders, both financial and immaterial. However, accounting for such investments often poses a challenge, as ventures with intangible or non-financial returns remain oblivious to conventional accounting techniques and risk assessment. That such investments may significantly contribute to the welfare of those affected may act as a driving force behind attempting to bridge this gap. This gains crucial importance as investments must be also backed by governments and administrations; entities whose budget depends on taxpayers- contributions and whose tasks are based on securing the welfare of their citizens. Besides economic welfare, citizens also require social and environmental wellbeing too. However, administrations must also safeguard that welfare is guaranteed not only to present, but to future generations too. With already strained budgets and the requirement of sustainable development, governments on all levels face the double challenge of making both of these ends meet.

A Foresight into Green Housing Industry in Malaysia

Bringing change to the housing industry requires multiple efforts from various angles especially to overcome any resistances in the form of technology, human aspects, financial and resources. The transition from conventional to sustainable approach consumes time as it requires changes from different facets in the industry ranging from individual, organisational to industry level. In Malaysia, there are various efforts to bring green into the industry but the progress is low-moderate. Will the current efforts bear larger fruits in the near future? This study examines the perceptions of the developers in Malaysia on the future of the green housing sector for the next 5 years. The introduction of GBI rating system, improvement of awareness and knowledge among the stakeholders, support from the government and local industry and the effect of competitive advantage would support brighter future. Meanwhile, the status quo in rules and regulation, lack of public interest and demand, organization disinterest, local authority enforcement and project cost escalation would hinder a faster progress.

Sensitivity of Small Disturbance Angle Stability to the System Parameters of Future Power Networks

The incorporation of renewable energy sources for the sustainable electricity production is undertaking a more prominent role in electric power systems. Thus, it will be an indispensable incident that the characteristics of future power networks, their prospective stability for instance, get influenced by the imposed features of sustainable energy sources. One of the distinctive attributes of the sustainable energy sources is exhibiting the stochastic behavior. This paper investigates the impacts of this stochastic behavior on the small disturbance rotor angle stability in the upcoming electric power networks. Considering the various types of renewable energy sources and the vast variety of system configurations, the sensitivity analysis can be an efficient breakthrough towards generalizing the effects of new energy sources on the concept of stability. In this paper, the definition of small disturbance angle stability for future power systems and the iterative-stochastic way of its analysis are presented. Also, the effects of system parameters on this type of stability are described by performing a sensitivity analysis for an electric power test system.

Traditionally Sustainability Analyses of Hydraulic-Architectural Bridge Construction in Iran

Bridge is an architectural symbol in Iran as Badgir (wind catcher); fire temples and arch are vaults are such. Therefore, from the very old ages, construction of bridges in Iran has mixed with architecture, social customs, alms and charity and holiness. Since long ago, from Mad, Achaemenid, Parthian and Sassanid times which construction of bridges got an inseparable relation with social dependency and architecture, based on those dependency bridges and dams got holy names; as Dokhtar castle and Dokhtar bridges were constructed. This method continued even after Islam and whenever Iranians got free from political fights and the immunity of roads were established the bridge construction did also prospered. In ancient times bridge construction passes through it growing and completion process and in Sassanid time in some way it reached to the peak of art and glory; as after Islam especially during 4th. century (Arab calendar) it put behind a period of glory and in Safavid time it reached to an exceptional glory and magnificence by constructing glorious bridges on Zayandeh Roud River in Isfahan. Having a combined style and changeability into bridge barrier, some of these bridges develop into magnificent constructions. The sustainable structures, mentioned above, are constructed for various reasons as follows: connecting two sides of a river, storing water, controlling floods, using water energy to operate water windmills, making lanes of streams for farms- use, and building recreational places for people, etc. These studies carried in bridges reveals the fact that in construction and designing mentioned above, lots of technological factors have been taken into consideration such as exceeding floods in the rives, hydraulic and hydrology of the rivers and bridges, geology, foundation, structure, construction material, and adopting appropriate executing methods, all of which are being analyzed in this article.

Requirements Management as a Competitive Factor in the it Mid Tier Business Concerning the Implementation of Erp-Software

The success of IT-projects concerning the implementation of business application Software is strongly depending upon the application of an efficient requirements management, to understand the business requirements and to realize them in the IT. But in fact, the Potentials of the requirements management are not fully exhausted by small and medium sized enterprises (SME) of the IT sector. To work out recommendations for action and furthermore a possible solution, allowing a better exhaust of potentials, it shall be examined in a scientific research project, which problems occur out of which causes. In the same place, the storage of knowledge from the requirements management, and its later reuse are important, to achieve sustainable improvements of the competitive of the IT-SMEs. Requirements Engineering is one of the most important topics in Product Management for Software to achieve the goal of optimizing the success of the software product.

A Matrix Evaluation Model for Sustainability Assessment of Manufacturing Technologies

Technology assessment is a vital part of decision process in manufacturing, particularly for decisions on selection of new sustainable manufacturing processes. To assess these processes, a matrix approach is introduced and sustainability assessment models are developed. Case studies show that the matrix-based approach provides a flexible and practical way for sustainability evaluation of new manufacturing technologies such as those used in surface coating. The technology assessment of coating processes reveals that compared with powder coating, the sol-gel coating can deliver better technical, economical and environmental sustainability with respect to the selected sustainability evaluation criteria for a decorative coating application of car wheels.

Study The Effects of Conventional and Low Input Production System on Energy Efficiency of Silybum marianum L.

Medicinal plants are most suitable crops for ecological production systems because of their role in human health and the aim of sustainable agriculture to improve ecosystem efficiency and its products quality. Calculations include energy output (contents of energy in seed) and energy inputs (consumption of fertilizers, pesticides, labor, machines, fuel and electricity). The ratio of output of the production to inputs is called the energy outputs / inputs ratio or energy efficiency. One way to quantify essential parts of agricultural development is the energy flow method. The output / input energy ratio is proposed as the most comprehensive single factor in pursuing the objective of sustainability. Sylibum marianum L. is one of the most important medicinal plants in Iran and has effective role on health of growing population in Iran. The objective of this investigation was to find out energy efficiency in conventional and low input production system of Milk thistle. This investigation was carried out in the spring of 2005 – 2007 in the Research Station of Rangelands in Hamand - Damavand region of IRAN. This experiment was done in split-split plot based on randomized complete block design with 3 replications. Treatments were 2 production systems (Conventional and Low input system) in the main plots, 3 planting time (25 of March, 4 and 14 of April) in the sub plots and 2 seed types (Improved and Native of Khoozestan) in the sub-sub plots. Results showed that in conventional production system energy efficiency, because of higher inputs and less seed yield, was less than low input production system. Seed yield was 1199.5 and 1888 kg/ha in conventional and low input systems, respectively. Total energy inputs and out puts for conventional system was 10068544.5 and 7060515.9 kcal. These amounts for low input system were 9533885.6 and 11113191.8 kcal. Results showed that energy efficiency for seed production in conventional and low input system was 0.7 and 1.16, respectively. So, milk thistle seed production in low input system has 39.6 percent higher energy efficiency than conventional production system. Also, higher energy efficiency were found in sooner planting time (25 of March) and native seed of Khoozestan.

Sustainability of Urban Cemeteries and the Transformation of Malay Burial Practices in Kuala Lumpur Metropolitan Region

Land shortage for burials is one of many issues that emerge out of accelerated urban growth in most developing Asian cities, including Kuala Lumpur. Despite actions taken by the federal government and local authorities in addressing this issue, there is no strategic solution being formulated. Apart from making provisions for land to be developed as new cemeteries, the future plan is merely to allocate reserve land to accommodate the increasing demands of burial grounds around the city. This paper examines problems that arise from the traditional practices of Malay funerary as well as an insight to current urban practices in managing Muslim burial spaces around Kuala Lumpur metropolitan region. This paper will also provide some solutions through design approach that can be applied to counter the existing issues.

How to Integrate Sustainability in Technological Degrees: Robotics at UPC

Embedding Sustainability in technological curricula has become a crucial factor for educating engineers with competences in sustainability. The Technical University of Catalonia UPC, in 2008, designed the Sustainable Technology Excellence Program STEP 2015 in order to assure a successful Sustainability Embedding. This Program takes advantage of the opportunity that the redesign of all Bachelor and Master Degrees in Spain by 2010 under the European Higher Education Area framework offered. The STEP program goals are: to design compulsory courses in each degree; to develop the conceptual base and identify reference models in sustainability for all specialties at UPC; to create an internal interdisciplinary network of faculty from all the schools; to initiate new transdisciplinary research activities in technology-sustainability-education; to spread the know/how attained; to achieve international scientific excellence in technology-sustainability-education and to graduate the first engineers/architects of the new EHEA bachelors with sustainability as a generic competence. Specifically, in this paper authors explain their experience in leading the STEP program, and two examples are presented: Industrial Robotics subject and the curriculum for the School of Architecture.

Quantifying the Sustainable Building Criteria Based on Case Studies from Malaysia

In order to encourage the construction of green homes (GH) in Malaysia, a simple and attainable framework for designing and building GHs is needed. This can be achieved by aligning GH principles against Cole-s 'Sustainable Building Criteria' (SBC). This set of considerations was used to categorize the GH features of three case studies from Malaysia. Although the categorization of building features is useful at exploring the presence of sustainability inclinations of each house, the overall impact of building features in each of the five SBCs are unknown. Therefore, this paper explored the possibility of quantifying the impact of building features categorized in SBC1 – “Buildings will have to adapt to the new environment and restore damaged ecology while mitigating resource use" based on existing GH assessment tools and methods and other literature. This process as reported in this paper could lead to a new dimension in green home rating and assessment methods.

Sustainable Water Utilization in Arid Region of Iran by Qanats

To make use of the limited amounts of water in arid region, the Iranians developed man-made underground water channels called qanats (kanats) .In fact, qanats may be considered as the first long-distance water transfer system. Qanats are an ancient water transfer system found in arid regions wherein groundwater from mountainous areas, aquifers and sometimes from rivers, was brought to points of re-emergence such as an oasis, through one or more underground tunnels. The tunnels, many of which were kilometers in length, had designed for slopes to provide gravitational flow. The tunnels allowed water to drain out to the surface by gravity to supply water to lower and flatter agricultural land. Qanats have been an ancient, sustainable system facilitating the harvesting of water for centuries in Iran, and more than 35 additional countries of the world such as India, Arabia, Egypt, North Africa, Spain and even to New world. There are about 22000 qanats in Iran with 274000 kilometers of underground conduits all built by manual labor. The amount of water of the usable qanats of Iran produce is altogether 750 to 1000 cubic meter per second. The longest chain of qanat is situated in Gonabad region in Khorasan province. It is 70 kilometers long. Qanats are renewable water supply systems that have sustained agricultural settlement on the Iranian plateau for millennia. The great advantages of Qanats are no evaporation during transit, little seepage , no raising of the water- table and no pollution in the area surrounding the conduits. Qanat systems have a profound influence on the lives of the water users in Iran, and conform to Iran-s climate. Qanat allows those living in a desert environment adjacent to a mountain watershed to create a large oasis in an otherwise stark environment. This paper explains qanats structure designs, their history, objectives causing their creation, construction materials, locations and their importance in different times, as well as their present sustainable role in Iran.

Sustainable Development in Construction

Semnan is a city in semnan province, northern Iran with a population estimated at 119,778 inhabitants. It is the provincial capital of semnan province. Iran is a developing country and construction is a basic factor of developing too. Hence, Semnan city needs to a special programming for construction of buildings, structures and infrastructures. Semnan municipality tries to begin this program. In addition to, city has some historical monuments which can be interesting for tourists. Hence, Semnan inhabitants can benefit from tourist industry. Optimization of Energy in construction industry is another activity of this municipality and the inhabitants who execute these regulations receive some discounts. Many parts of Iran such as semnan are located in highly seismic zones and structures must be constructed safe e.g., according to recent seismic codes. In this paper opportunities of IT in construction industry of Iran are investigated in three categories. Pre-construction phase, construction phase and earthquake disaster mitigation are studied. Studies show that information technology can be used in these items for reducing the losses and increasing the benefits. Both government and private sectors must contribute to this strategic project for obtaining the best result.

Ecolabeling and Green Certification for Effective Fisheries Management – An Analysis

Nowadays there is a growing environmental concern and the business communities have slowly started recognising environmental protection and sustainable utilization of natural resources into their marketing strategies. This paper discusses the various Ecolabeling and Certification Systems developed world over to regulate and introduce Fair Trade in Ornamental Fish Industry. Ecolabeling and green certification are considered as part of these strategies implemented partly out of compulsion from the National and International Regulatory Bodies and Environmental Movements. All the major markets of ornamental fishes like European Union, USA and Japan have started putting restrictions on the trade to impose ecolabeling as a non tariff barrier like the one imposed on seafood and aqua cultured products. A review was done on the available Ecolabeling and Green Certification Schemes available at local, national and international levels for fisheries including aquaculture and ornamental fish trade and to examine the success and constraints faced by these schemes during its implementation. The primary downside of certification is the multiplicity of ecolabels and cost incurred by applicants for certification, costs which may in turn be passed on to consumers. The studies reveal serious inadequacies in a number of ecolabels and cast doubt on their overall contribution to effective fisheries management and sustainability. The paper also discusses the inititive taken in India to develop guidelines for Green Certification of Fresh water ornamental fishes.

Need to Implement the Environmental Accounting Education for Sustainable Development: An Overview

Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.

Unified, Low-Cost Analysis Framework for the Cycling Situation in Cities

We propose a low-cost uniform analysis framework allowing comparison of the strengths and weaknesses of the bicycling experience within and between cities. A primary component is an expedient, one-page mobility survey from which mode share is calculated. The bicycle mode share of many cities remains unknown, creating a serious barrier for both scientists and policy makers aiming to understand and increase rates of bicycling. Because of its low cost and expedience, this framework could be replicated widely, uniformly filling the data gap. The framework has been applied to 13 Central European cities with success. Data is collected on multiple modes with specific questions regarding both behavior and quality of travel experience. Individual preferences are also collected, examining the conditions under which respondents would change behavior to adopt more sustainable modes (bicycling or public transportation). A broad analysis opportunity results, intended to inform policy choices.

A Post Keynesian Environmental Macroeconomic Model for Agricultural Water Sustainability under Climate Change in the Murray-Darling Basin, Australia

Climate change has profound consequences for the agriculture of south-eastern Australia and its climate-induced water shortage in the Murray-Darling Basin. Post Keynesian Economics (PKE) macro-dynamics, along with Kaleckian investment and growth theory, are used to develop an ecological-economic system dynamics model of this complex nonlinear river basin system. The Murray- Darling Basin Simulation Model (MDB-SM) uses the principles of PKE to incorporate the fundamental uncertainty of economic behaviors of farmers regarding the investments they make and the climate change they face, particularly as regards water ecosystem services. MDB-SM provides a framework for macroeconomic policies, especially for long-term fiscal policy and for policy directed at the sustainability of agricultural water, as measured by socio-economic well-being considerations, which include sustainable consumption and investment in the river basin. The model can also reproduce other ecological and economic aspects and, for certain parameters and initial values, exhibit endogenous business cycles and ecological sustainability with realistic characteristics. Most importantly, MDBSM provides a platform for the analysis of alternative economic policy scenarios. These results reveal the importance of understanding water ecosystem adaptation under climate change by integrating a PKE macroeconomic analytical framework with the system dynamics modelling approach. Once parameterised and supplied with historical initial values, MDB-SM should prove to be a practical tool to provide alternative long-term policy simulations of agricultural water and socio-economic well-being.

The Necessity of Biomass Application for Developing Combined Heat and Power (CHP)with Biogas Fuel: Case Study

The daily increase of organic waste materials resulting from different activities in the country is one of the main factors for the pollution of environment. Today, with regard to the low level of the output of using traditional methods, the high cost of disposal waste materials and environmental pollutions, the use of modern methods such as anaerobic digestion for the production of biogas has been prevailing. The collected biogas from the process of anaerobic digestion, as a renewable energy source similar to natural gas but with a less methane and heating value is usable. Today, with the help of technologies of filtration and proper preparation, access to biogas with features fully similar to natural gas has become possible. At present biogas is one of the main sources of supplying electrical and thermal energy and also an appropriate option to be used in four stroke engine, diesel engine, sterling engine, gas turbine, gas micro turbine and fuel cell to produce electricity. The use of biogas for different reasons which returns to socio-economic and environmental advantages has been noticed in CHP for the production of energy in the world. The production of biogas from the technology of anaerobic digestion and its application in CHP power plants in Iran can not only supply part of the energy demands in the country, but it can materialize moving in line with the sustainable development. In this article, the necessity of the development of CHP plants with biogas fuels in the country will be dealt based on studies performed from the economic, environmental and social aspects. Also to prove the importance of the establishment of these kinds of power plants from the economic point of view, necessary calculations has been done as a case study for a CHP power plant with a biogas fuel.

Sustainable Water Management for Tourist Accommodations is Amphawa, Samut Songkram, Thailand

This study aims to initiate sustainable water management for tourist accommodations in Amphawa, Samut Songkram Province, Thailand. Wastewater generated by tourist accommodation was conducted in 10 homestays and resorts in Amphawa during August – October, 2011. The prominent parameters which are of pH, Dissolved Oxygen (DO), Biochemical Oxygen Demand (BOD), Fat Oil and Grease (FOG), Nitrate (No3-), and Phosphate (PO43-) were conducted monthly. The results revealed that some parameters were over national water quality standard (Class II). Especially, 90% of tourist accommodations have been recorded that FOG was over the standard of wastewater quality from accommodation (group I: total room of accommodation less than 200 rooms). Therefore, grease trap and natural treatment should be utilized in tourist accommodations in order to reduce the discharged of fat, oil, and grease from tourism activities. In addition, number of tourists also relate statistically with BOD and Nitrate at 0.05 level of significance.

Sustainable Architecture Analyses of Walls in Miyaneh Village Houses, Iran

Even though so many efforts have been taken to renovate and renew the architecture of Miyaneh villages in cold and dry regions of Iran-s northwest, these efforts failed due to lack of significant study and ignoring the past and sustainable history of those villages. Considering the overpopulation of Iran-s villages as well as the importance in preventing their immigration to cities, recognizing village architecture and its construction technology is of great significance to attain sustainable residence in villages. As the only vertical surface in the space, wall possesses its unique special characteristics, and it is also a very important architectural element able to provide the immunity and comfort space for the residents. This article analyzes the characteristics of this vertical element, main types of adobe and stone walls, locally constructed technologies, implementation, the elements forming the walls in the frame of village house typology of Miyaneh, which has the most villages in East Azerbaijan, based on sustainable architectural construction materials of walls.

Environmental Responsibility and Firm Performance: Evidence from Nigeria

The objective of this paper is to establish a possible relationship between sustainable business practice and firm performance. Using a field survey methodology, a sample of sixty manufacturing companies in Nigeria was studied. The firms were categorised into two groups, environmentally 'responsible' and 'irresponsible' firms. An investigation was undertaken into the possible relationship between firm performance and three selected indicators of sustainable business practice: employee health and safety (EHS), waste management (WM), and community development (CD), common within the 30 'responsible' firms. Findings from empirical results reveal that the sustainable practices of the 'responsible' firms are significantly related with firm performance. In addition, sustainable practices are inversely related with fines and penalties. The paper concludes that, within the Nigerian setting at least, sustainability affects corporate performance and sustainability may be a possible tool for corporate conflict resolution as evidenced in the reduction of fines, penalties and compensations. The paper therefore recommends research into the relationship between sustainability and conflict management.