scholarly journals Sustainability Comparison Between Organic and Conventional Systems at Farm and Field Scale: A Case Study in Olive Production Systems in Apulia Region

2013 ◽  
Vol 2 (4) ◽  
pp. 19
Author(s):  
Jenny Calabrese ◽  
Cesare Pacini ◽  
Concetta Vazzana ◽  
Mariana Nikolla
Keyword(s):  
Sustainability Assessment ◽  
Production Systems ◽  
Special Focus ◽  
Agricultural Systems ◽  
Gross Margin ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Natural Systems ◽  
Conventional Systems

Dependence of conventional agricultural systems on chemical fertilizers and pesticidesmakes agricultural systems less stable and important drift polluters influencing to theregional and global sustainability. This problem made human being think about thealternative systems: agricultural systems that mimic natural systems and are friendly to theenvironment; those have higher economical efficiency concerning production level andcosts. The objective of the present study was sustainability assessment and comparison oforganic and conventional system with special focus environmental and economicalperformance. The case study consisted of two organic and conventional olive producingfarms in the South of Italy. The method used for sustainability assessment wasEnvironmental Accounting Information System (EAIS) that integrates togetherenvironmental (soil organic matter, soil erosion, genetic and landscape biodiversity,EPRIP, etc ) and economical indicators (gross margin). Data used for assessment ofEAIS indicators values were mainly collected from: farm economic-accounting systems,interviews, farm maps, area public organizations, bibliographical sources, farm nutrientaccounting systems, observations and field assessments and chemical soil analyses. Theindicator values measured into two farms were compared to theoretical or referenceindicator values. Based on indicator assessment it was concluded that organic olivegrowing farm had better performance than conventional farm.

Knowing new managerial directions: the role of AIS

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carmela Rizza ◽  
Daniela Ruggeri
Keyword(s):  
Social Practice ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Content Type ◽  
Accounting Practice ◽  
Knowing That ◽  
Global Logistics ◽  
Knowledge Object

Purpose This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object and the knowing in practice perspective, this study considers the relationships between subjects and objects in the explication of accounting practice, underlining how AIS could become a knowledge object that can assume a variety of forms, starting from such contradictions emerging from practice. Design/methodology/approach Theoretical argumentations are applied to a case study at a global logistics provider in the South of Italy, which manages the supply chain from origin to destination, offering a multitude of services in the transport and distribution sector. Findings The case study shows that the process of knowledge accumulation promotes the mutation of AIS into a knowledge object that, in its variety of forms, allows managers to explore new managerial directions such as the reorganization of warehouse activities. Originality/value The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting systems’ openness and questioning nature makes them objects of enquiry able to support the identification of new managerial directions and lead the AIS to continually explode and mutate into something else.

scholarly journals Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience

2020 ◽  
Vol 12 (9) ◽  
pp. 3675 ◽  
Author(s):  
Eleonora Cardillo ◽  
Maria Cristina Longo
Keyword(s):  
Sustainability Assessment ◽  
Social Sustainability ◽  
Social Reporting ◽  
Accounting System ◽  
Territorial Development ◽  
Accounting Systems ◽  
Critical Issues ◽  
Government Experience ◽  
Policies And Programs

The paper is a country-specific study that explores the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities. In particular, the purpose of this research is to propose a set of features and criteria to evaluate the contribution of accounting documents to the pursuit, development and strengthening of social sustainability. As part of traditional accounting systems, social reporting is essential to support policy makers’ decisions in promoting social sustainability and in evaluating the effects of their choices within the institution and externally towards citizens and various stakeholders. To this end, we present a leading case study of a medium-sized Italian local authority’s accounting system in which the contributions and limits of managerial tools to social reporting are analyzed. The case study allows us to have a deeper understanding of social reporting and to get insights about issues that matter to social sustainability assessment in public administration. Since the reporting tools comply with international accounting standards, the case study offers interesting food for thought in the international debate on the assessment of sustainability in public organizations. The results identify the areas of complementarity and critical issues between social reporting and traditional accounting systems. Therefore, they enhance our knowledge about the role of public accounting system in supporting sustainable territorial development policies and programs through managerial tools’ adoption.

scholarly journals Application of a decision support tool for industrial and agricultural water reuse solutions in international case studies

2020 ◽  
Vol 10 (4) ◽  
pp. 405-418
Author(s):  
Kristina Wencki ◽  
Verena Thöne ◽  
Dennis Becker ◽  
Kerstin Krömer ◽  
Isabelle Sattig ◽  
...  
Keyword(s):  
Case Studies ◽  
Assessment Tool ◽  
Sustainability Assessment ◽  
Local Level ◽  
Treated Wastewater ◽  
Feed Water ◽  
Special Focus ◽  
Service Water ◽  
Assessment Approach

Abstract Treated wastewater is expected to constitute an essential part of the urban water cycle as an additional water resource in water-scarce or densely populated regions in the future. As decisions on the implementation of water recycling measures should always consider local conditions, the project ‘MULTI-ReUse: Modular treatment and monitoring for wastewater reuse’ has developed a comprehensive sustainability assessment tool, designed to support decision-makers in examining the technical feasibility, economic viability, ecological compatibility and social acceptance of alternative service water supply solutions at local level. This article describes the structure of this sustainability assessment tool and its underlying multi-criteria assessment approach based on 23 evaluation criteria. Already in the development phase, the tool was tested in a German and a Namibian case study. Both case studies are presented with a special focus on the technologies used and the results of the analysis with the sustainability assessment tool. Case study testing proved that the tool is applicable in various environmental and societal settings with widely differing climatic conditions, limited resource availability, for varying feed water qualities and water quality requirements. The comprehensive, straightforward assessment approach enabled the local users to identify the most sustainable supply system or strategy for their decision case.

Incorporating systems dynamics and spatial heterogeneity in integrated assessment of agricultural production systems

2006 ◽  
Vol 11 (1) ◽  
pp. 39-58 ◽  
Author(s):  
JOHN M. ANTLE ◽  
JETSE J. STOORVOGEL
Keyword(s):  
Agricultural Production ◽  
Production Systems ◽  
Coupled Model ◽  
Simulation Models ◽  
Systems Dynamics ◽  
Agricultural Systems ◽  
Loosely Coupled ◽  
Coupling Dynamics ◽  
Agricultural Production Systems

Agricultural systems are complex and dynamic, being made up of inter-acting bio-physical and human sub-systems. Moreover, agricultural systems are re-markably diverse, both within geographic regions and across regions. Accordingly, this paper focuses on dynamics and heterogeneity in coupled, multi-disciplinary simulation models of agricultural systems. We begin with a discussion of the principal features of agricultural production systems. We then present an example of a ‘loosely coupled’ model, the type of model most researchers have used to represent agricultural systems. We discuss the loosely coupled model's features and limitations, and show how it can be modified to incorporate feedbacks among sub-models. Finally, we use a case study of a hillside production system in Ecuador to illustrate the importance of model coupling, dynamics and heterogeneity in the analysis of production systems. This example shows that feedbacks and threshold effects are most important at sites most vulnerable to tillage erosion.

Adaptation of the value stream mapping approach to the design of lean engineer-to-order production systems

2014 ◽  
Vol 25 (3) ◽  
pp. 334-350 ◽  
Author(s):  
D.T. Matt
Keyword(s):  
Production Systems ◽  
Relevant Literature ◽  
Value Stream Mapping ◽  
Special Focus ◽  
Plant Design ◽  
Industrial Case Study ◽  
Content Type ◽  
Value Stream ◽  
Engineer To Order

Purpose – The purpose of this research is to examine relevant parts of the case of an Italian steel construction company's green field plant design process to identify best practice guidelines for the adaptation and use of value stream mapping (VSM) in the design of lean engineer-to-order (ETO) production systems. Design/methodology/approach – The paper reviews the most relevant literature in the field of VSM and discusses its limitations regarding the application in an ETO environment. Based on the analysis of an industrial case, the original VSM methodology is adapted with a special focus on ETO. Information was collected through multiple site visits and semi-structured interviews with the company's key staff of the project, as well as examination of relevant company documentations. Findings – A set of guidelines was developed on the basis of an industrial case research. In this context, major attention was given to two aspects: the introduction of synchronization points in front of merge-activities in the value stream, and the splitting of customer orders into suitable production orders and equal time increments of work. Research limitations/implications – The findings of this research are limited due to the focused nature of a case study-based research. However, the obtained results encourage assuming its transferability to similar problems. Originality/value – This paper provides an original industrial case study with valuable insights for the adaptation of the VSM methodology to batch-of-one ETO environment.

scholarly journals An Investigation on Accounting Information System, Zambia

2020 ◽  
Vol 8 (2) ◽  
pp. 13-20
Author(s):  
S Antony Sibi ◽  
S Antony Lucia Merin
Keyword(s):  
Private Education ◽  
Private School ◽  
Primary Data ◽  
Accounting System ◽  
Private Institutions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Financial Transactions ◽  
Structured Questionnaire

This study and research are to know how accounting is done in a private school, the type of accounting system being used, and its effectiveness, accounts being the recording of financial transactions is necessary to be handled well. The goal of this study is to understand how the private education sector organizes a set of manual and computerized accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret and present accurate and timely financial data used. This case study gives detail on the computer and manual accounting systems and the perception of accountants on the accounting system used in private institutions. This research study highlights how private education institutions keep systematic records of financial transactions to find out the type of payment system is used, how the school protects its business if its insured, how it utilizes the operational profits, and how effective is the accounting system. This will be analyzed by a structured questionnaire that will comprise closed-ended and open-ended questions to collect the primary data from the respondents who are residing in Lusaka.

Does basic education students know the importance of agroecology production systems for the conservation of biodiversity?

2020 ◽  
Vol 9 (4) ◽  
pp. e04942784
Author(s):  
Andrea Aline Mombach ◽  
Carla Grasiele Zanin Hegel ◽  
Rogério Luis Cansian ◽  
Sônia Beatris Balvedi Zakrzevski
Keyword(s):  
Student Perceptions ◽  
Rural Areas ◽  
Water Conservation ◽  
Social Transformation ◽  
Basic Education ◽  
Production Systems ◽  
Agricultural Systems ◽  
Education Students ◽  
Chi Square ◽  
Conservation Of Biodiversity

The perception of a basic education of the importance of agroecological agricultural systems for human and environmental health is fundamental for changes in consumption habits, the conservation of local biodiversity and long-term social transformation. We analyzed, by utilizing a questionnaire consisting of open and closed questions, the perceptions about agroecological and conventional agricultural production systems in 360 final students of basic education residing in nine Functional Planning Regions of southern Brazil. We used classification categories for answers within thematic axes, expressed in percentages and analyzed by means of Chi-square and Kruskal-Wallis tests. In general, students recognize agroecological systems as healthier for their families and for soil and water conservation, largely because they do not use agrochemicals. However, they demonstrated difficulties when arguing their importance for the conservation of biodiversity, ecosystems and for ensuring the food security of populations. Television was the main source of information related to agroecology, mainly for students residing in rural areas, thus pointing out shortcomings in basic education regarding the approach of the theme in schools. Our results show the need to build a complex network of knowledge and discussions on agroecological agricultural systems in basic education, involving changes in student perceptions, behaviors and sustainable choices.

scholarly journals Optimizing the Environmental and Economic Sustainability of Remote Community Infrastructure

2020 ◽  
Vol 12 (6) ◽  
pp. 2208 ◽  
Author(s):  
Jamie E. Filer ◽  
Justin D. Delorit ◽  
Andrew J. Hoisington ◽  
Steven J. Schuldt
Keyword(s):  
Environmental Impacts ◽  
Sustainability Assessment ◽  
Model Performance ◽  
Assessment Model ◽  
Remote Communities ◽  
Remote Community ◽  
Rural Villages ◽  
Sustainable Technologies ◽  
Study Results

Remote communities such as rural villages, post-disaster housing camps, and military forward operating bases are often located in remote and hostile areas with limited or no access to established infrastructure grids. Operating these communities with conventional assets requires constant resupply, which yields a significant logistical burden, creates negative environmental impacts, and increases costs. For example, a 2000-member isolated village in northern Canada relying on diesel generators required 8.6 million USD of fuel per year and emitted 8500 tons of carbon dioxide. Remote community planners can mitigate these negative impacts by selecting sustainable technologies that minimize resource consumption and emissions. However, the alternatives often come at a higher procurement cost and mobilization requirement. To assist planners with this challenging task, this paper presents the development of a novel infrastructure sustainability assessment model capable of generating optimal tradeoffs between minimizing environmental impacts and minimizing life-cycle costs over the community’s anticipated lifespan. Model performance was evaluated using a case study of a hypothetical 500-person remote military base with 864 feasible infrastructure portfolios and 48 procedural portfolios. The case study results demonstrated the model’s novel capability to assist planners in identifying optimal combinations of infrastructure alternatives that minimize negative sustainability impacts, leading to remote communities that are more self-sufficient with reduced emissions and costs.

scholarly journals MODEL-BASED DESIGN OF AM COMPONENTS TO ENABLE DECENTRALIZED DIGITAL MANUFACTURING SYSTEMS

2021 ◽  
Vol 1 ◽  
pp. 2127-2136
Author(s):  
Olivia Borgue ◽  
John Stavridis ◽  
Tomas Vannucci ◽  
Panagiotis Stavropoulos ◽  
Harry Bikas ◽  
...  
Keyword(s):  
Additive Manufacturing ◽  
Manufacturing Systems ◽  
Production Systems ◽  
Data Generation ◽  
Production Networks ◽  
Model Based ◽  
Manufacturing Technologies ◽  
Am Processes ◽  
Final Consumer

AbstractAdditive manufacturing (AM) is a versatile technology that could add flexibility in manufacturing processes, whether implemented alone or along other technologies. This technology enables on-demand production and decentralized production networks, as production facilities can be located around the world to manufacture products closer to the final consumer (decentralized manufacturing). However, the wide adoption of additive manufacturing technologies is hindered by the lack of experience on its implementation, the lack of repeatability among different manufacturers and a lack of integrated production systems. The later, hinders the traceability and quality assurance of printed components and limits the understanding and data generation of the AM processes and parameters. In this article, a design strategy is proposed to integrate the different phases of the development process into a model-based design platform for decentralized manufacturing. This platform is aimed at facilitating data traceability and product repeatability among different AM machines. The strategy is illustrated with a case study where a car steering knuckle is manufactured in three different facilities in Sweden and Italy.

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