The Influences of Travel Expenses on the Indicator Factors of Sustainability in GMS Member Countries

2021 ◽  
Vol 12 (1) ◽  
pp. 233
Author(s):  
Chaturaporn SIHABUTR ◽  
Sakkarin NONTHAPOT
Keyword(s):  
Granger Causality ◽  
National Development ◽  
Social Dimension ◽  
Three Dimensions ◽  
Causality Test ◽  
Good Opportunity ◽  
Economic Dimension ◽  
Environmental Dimension ◽  
The Social

The Greater Mekong Subregion (GMS) member countries contain tourism resources that can attract foreign tourists to visit. This is also a good opportunity for national development under the concept of sustainability in three dimensions, i.e., environmental, economic, and social. Data from 1990 to 2019 was used, which were brought for the unit root test. Autoregressive distributed lag (ARDL) was used for finding the cointegration, and the vector error correction model (VECM) and Vector autoregression (VAR) were utilized for finding the short-term relationship. The Granger causality test was based on the travel expenses on the factors of sustainability. The results revealed that the data had different stationarity levels. Similarly, the influences of travel expenses on the dimensions of sustainability of each country were different, too. The long-term relationship was found from the travel expenses on the environmental dimension in Cambodia, Myanmar, and Thailand. The travel expenses were the Granger causality for the environmental dimension in those countries, and had a long-term relationship on the social dimension in Cambodia, Laos, Myanmar, and Thailand. However, this factor only showed the Granger causality on the social dimension in Myanmar. For the economic dimension, travel expenses had a long-term relationship only in Cambodia, and the Granger causality for the economic dimension in Cambodia and Thailand. However, travel expenses did not affect the sustainability in any dimensions in Vietnam, which possibly implied that the influences of travel expenses on sustainability in different indicators depended on the structure, readiness, and the context of each country.

scholarly journals Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Social Dimension ◽  
Social Dimensions ◽  
Economic Dimension ◽  
Business Sustainability ◽  
The Social ◽  
A Company

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

scholarly journals Is Environmental Sustainability Taking a Backseat in China after COVID-19? The Perspective of Business Managers

2020 ◽  
Vol 12 (24) ◽  
pp. 10369
Author(s):  
Dongyong Zhang ◽  
Mengge Hao ◽  
Stephen Morse
Keyword(s):  
Environmental Sustainability ◽  
Rebound Effect ◽  
Social Dimension ◽  
Three Dimensions ◽  
Business Managers ◽  
Environmental Dimension ◽  
Chinese Business ◽  
The Social ◽  
Market Focus ◽  
The Government

China’s quick economic recovery from COVID-19 has presented a narrow but vast opportunity to build an economy that is cleaner, fairer, and safer. Will China grab this opportunity? The answer rests with both business managers and the government. Based on a questionnaire survey of 1160 owners and managers of companies headquartered in 32 regions of China and covering 30 industries, this paper explores how COVID-19 has impacted Chinese business, especially with regard to the three dimensions of sustainability (economic, social, and environmental). The results suggest that Chinese companies’ sustainability priorities have been shifted towards the social dimension both during COVID-19 and into the post-pandemic phase, regardless of the type of ownership, company size, or market focus (domestic, overseas, or mixture of the two). However, all types of company prioritize the need for economic sustainability in the post-pandemic phase and in relative terms the importance of the environmental dimension has been diminished. Hence the potential for a post-pandemic environmental rebound effect in China is clear. But it does not have to be the case if Chinese businesses and the government take actions to change its recovery plans to embrace the environmental dimension of sustainability. The paper puts forward some suggestions and recommendations for businesses and the government.

scholarly journals The Amount of Sustainable Development Dimensions in the Developed Content of Fifth Grade Science Curriculum in the Sultanate of Oman

2021 ◽  
Vol 4 (3) ◽  
pp. 227
Author(s):  
Amal Rabia Saleh Al Kahali ◽  
◽  
Mohamed Ali Ahmed Shahat ◽  
Keyword(s):  
Sustainable Development ◽  
Content Analysis ◽  
Science Curriculum ◽  
Social Dimension ◽  
Fifth Grade ◽  
Sultanate Of Oman ◽  
Economic Dimension ◽  
First Semester ◽  
Environmental Dimension ◽  
The Social

The current study aimed at identifying the amount of sustainable development dimensions were included in the developed science curriculum for the fifth grade in the Sultanate of Oman. The sample of this study consisted of analyzing the content of the students’ textbook and activity book for the fifth grade for the first semester of the academic year 2020-2021. A descriptive content analysis was adopted to achieve the purpose of the study. A content analysis card was further designed that included the dimensions of sustainable development (the environmental dimension, the social dimension, and the economic dimension) and the reliability was checked by some academic referees. The results of the study revealed that the content of the analyzed textbooks included all dimensions of sustainable development, to varying degrees. The availability of social dimension was the highest with (80.07%) percent, followed by the environmental dimension with a percentage of (13.41%), and the lowest dimension was economic with (6.52%) percent. Increasing the availability of sub-issues in the content of the analyzed science curriculum that did not appear sufficiently compared to others was recommended due to its relevance to achieve sustainability.

scholarly journals Sustainability Awareness of In-Service Physical Education Teachers

2021 ◽  
Vol 11 (12) ◽  
pp. 798
Author(s):  
Salvador Baena-Morales ◽  
Alberto Ferriz-Valero ◽  
Javier Campillo-Sánchez ◽  
Sixto González-Víllora
Keyword(s):  
Sustainable Development ◽  
Physical Education ◽  
Sustainable Development Goals ◽  
Social Dimension ◽  
Three Dimensions ◽  
Future Research ◽  
Physical Education Teachers ◽  
Economic Dimension ◽  
The Social ◽  
Development Goals

Physical Education has been described as a subject with unique characteristics that can contribute to achieving Sustainable Development Goals. However, an analysis of PE teachers’ (PETs) sustainability consciousness has not yet been conducted. For this purpose, a total of 203 PETs completed the validated SCQ-S instrument to measure the three dimensions of sustainable development in three components of consciousness (attitudes, knowledge and behaviours). The results obtained show that the PETs have a high consciousness for sustainable development (SD), except for attitudes within the economic dimension. Sex has been identified as a variable that determines awareness in sustainability with significantly higher scores for women in all the variables evaluated, except for knowledge and behaviour in the social dimension. These findings provide new knowledge within the Physical Education and SD paradigm, serving as a link for future research that aims to harness the benefits of Physical Education for the sustainability of the planet.

scholarly journals Sustainability in Fleet Management

2021 ◽  
Vol 2 (3) ◽  
pp. 13-39
Author(s):  
Erkut Akkartal ◽  
G. Yiğit Aras
Keyword(s):  
Well Being ◽  
Social Dimension ◽  
Three Dimensions ◽  
Fleet Management ◽  
Social Dimensions ◽  
Bottom Line ◽  
Economic Dimension ◽  
Road Map ◽  
The Social ◽  
Business Requirements

Purpose: This paper aims to discuss sustainability in fleet management at companies considering simultaneously the three dimensions of sustainability, which are economic, environmental, and social, corresponding to the Triple Bottom Line (TBL) approach. Approach/Methodology/Design: This paper examines the subject and employs a theory-building-descriptive design. Three key themes in the aspect of sustainability and in terms of fleet management were examined: economic, environmental, and social. Findings: In today’s world, almost every company operates vehicle fleets to perform business requirements and irrespective of the size of vehicles, these companies need to execute some certain fleet operations under the phenomenon of fleet management. Fleet management entails a transition to a more sustainable model which should try to adopt economic, environmental, social dimensions. While the economic dimension of sustainability brings about a new model called the TCM, the environmental dimension constructs a road map to greener fleets and delivers quick wins that companies can easily implement in their agendas. The social dimension concerns the well-being of people and society which seeks to find a balance between their needs and the requirements of fleet management. Practical Implications: The paper recommends a subsequent study through an empirical way that would investigate the actual sustainability behaviours and initiatives of companies present in Turkey. Originality/value: In recent years, sustainability has become an interesting topic for scholars in many areas of research. However, the literature is lacking ample studies concerning sustainability in corporate fleet management. Therefore, the main contribution and novelty of this paper is to provide companies with policy advice regarding the three pillars of sustainability for their applications to vehicle fleet management.

scholarly journals The effect of shape hollow block brick on the economy and the heat transfer coefficient

2021 ◽  
Vol 23 (12) ◽  
pp. 442-463
Author(s):  
Marwa Nossier Hamdan El-Hamaida ◽  
Keyword(s):  
Heat Transfer ◽  
Heat Transfer Coefficient ◽  
Transfer Coefficient ◽  
Social Dimension ◽  
Three Dimensions ◽  
Economic Dimension ◽  
The Social ◽  
Hollow Brick ◽  
The Cost ◽  
North Sinai

The building is the main place for humans to feel safe and comfortable. Also, the building does not depend on economic dimension only but depends on the social and environmental dimensions. For that, it is very important to achieve thermal comfort in the building to increase people’s ability to be productive and feel comfortable. It notes that the highest ratio of building constructed with a brick of concrete in North Sinai – Egypt. Therefore, giving special attention to making the building constructed with a brick of concrete low cost is very essential in maintaining the cohesion of the three dimensions of green architecture building. Therefore, the study will include changing the shape of the concrete hollow brick with the same materials and its ratio in manufacturing. To construct the building in less time and decrease construction laborer and the material which use in construction. Also, the study will include some cross sections in external walls to achieve the most suitable section in-wall appropriate with the environment of north Sinai that decreases the overall heat transfer coefficient on the wall of the building. Additionally, that compares the cost of building for the traditional building constructed by brick of concrete with the building constructed by new brick of concrete. Finding will improve the economic and environmental dimension for building constructed with new concrete brick, which can impact directly in the social dimension. Because using the new hollow brick will decrease the energy consumption and the cost with a ratio of 7% in every part during a building’s life cycle.

scholarly journals Analysis of Sustainability In Livestock Production Systems In Cordoba, Colombia.

2022 ◽  
Author(s):  
Yhonattan Mendez Nobles ◽  
Alfonso Acevedo Rocha ◽  
Jordi Morató Farreras ◽  
Katy Pacheco Manchego ◽  
Sharon Martínez Padilla ◽  
...  
Keyword(s):  
Production Systems ◽  
Social Dimension ◽  
Agricultural Systems ◽  
High Association ◽  
Economic Dimension ◽  
Environmental Dimension ◽  
Use Of Resources ◽  
The Social ◽  
Livestock Products ◽  
Livestock System

Abstract The concept of sustainability is usually broad; it refers to the ability of the system to meet the current demand for livestock products without compromising the use of resources by future generations. Therefore, this study has been conducted to provide an overview of rotational, intensive, and regenerative livestock models to evaluate and measure their level of sustainability in the environmental, social, and economic dimensions to guide livestock guilds, professionals and stakeholders to transform their agricultural systems by adopting the concept of sustainability. The results show that the regenerative livestock system has a high association with the economic dimension in the Almost Good category, in the environmental dimension in the Moderate category, and in the social dimension in the Almost Good and Very Good categories. On the other hand, the rotational livestock system and the intensive livestock system have an association with the environmental dimension categorized as good; however, the association of the intensive livestock system is not as strong as that of the rotational livestock system.

Problems in the policy-making capability of senior civil servants.

1986 ◽  
Vol 1 (0) ◽  
pp. 83-93
Author(s):  
Dong Suh Bark
Keyword(s):  
Political Stability ◽  
Civil Servants ◽  
Social Dimension ◽  
Three Dimensions ◽  
Primary Group ◽  
Political Dimension ◽  
Economic Dimension ◽  
Group Activities ◽  
Individualism And Collectivism

This paper deals with three major problems in the views of Korean senior civil servants on power, time and community. First, Korean senior civil servants regard power as the most valuable and their attitudes are highly authoritarian. Second, they focus on short-term rather than long-term aspects in decision making and planning. Third, the primary group instead of the secondary group is preferred and the proper relationship between individualism and collectivism is misunderstood. The paper, then, proposes prescriptive methods to deal with the three problems from three dimensions: (1) in social dimension, to promote group activities on the basis of democratic education and to improve their participation and autonomy; (2) in economic dimension, to lessen the governmental regulation over the private economy and to strengthen private independent sector; (3) in political dimension, to improve the political stability and responsibility.

scholarly journals Sustainable Growth in the Agro-Food Cooperatives of Castilla-La Mancha (Spain)

2020 ◽  
Vol 12 (12) ◽  
pp. 5045
Author(s):  
Felipe Hernández-Perlines ◽  
Antonio Ariza-Montes ◽  
Luis Araya-Castillo
Keyword(s):  
Triple Bottom Line ◽  
Sustainable Growth ◽  
Social Dimension ◽  
Three Dimensions ◽  
Least Squares Regression ◽  
Bottom Line ◽  
Economic Dimension ◽  
Environmental Dimension ◽  
La Mancha ◽  
The Impact

The present study aims at analysing the sustainable growth in the agro-food cooperatives of Castilla-La Mancha (Spain). To this end, the study examines the impact of the corporate social responsibility (hereinafter CSR) on the performance of the agro-food cooperatives. CSR is analysed based on the three dimensions suggested by the triple bottom line approach: Economic dimension, social dimension, and environmental dimension. Results are analysed using a partial least squares regression (PLS-SEM). The main contributions are as follows: (1) The measurement of the CSR through the triple bottom line approach has proven to be appropriate for the agro-food cooperatives of Castilla-la Mancha, as it presents adequate values of reliability and validity; (2) these dimensions make up the CSR, although the environmental dimension is the most relevant one for the agro-food cooperatives of Castilla-La Mancha; and (3) CSR positively and significantly affects the performance of agro-food cooperatives, as it explains 39.2% of their variance, thus confirming a sustainable growth model for the agro-food cooperatives of Castilla-La Mancha.

scholarly journals SUSTAINABILITY INDICATORS IN INDUSTRIES: A BIBLIOMETRIC REVIEW

2018 ◽  
Vol 9 (3) ◽  
pp. 38-52 ◽  
Author(s):  
Bianca Valente ◽  
Syntia Lemos Cotrim ◽  
Ana Carla Fernandes Gasques ◽  
Gislaine Camila Lapasini Leal ◽  
Edwin Vladimir Cardoza Galdamez
Keyword(s):  
Global Strategy ◽  
Sustainability Indicators ◽  
Social Dimension ◽  
Three Dimensions ◽  
Economic Dimension ◽  
Construction Of Knowledge ◽  
The Social ◽  
Bibliometric Review ◽  
Industrial Performance ◽  
And Training

Sustainable development gained prominence in 1992 at the United Nations Conference about Environment and Development, and was presented as a global strategy to ensure society’s access to natural resources. One proposed practice to monitor industrial performance is sustainability indicators, commonly divided into three dimensions: environmental, social and economic. The objective of this work is to present a bibliometric study on the scientific production of Sustainability Indicators (SI) in the Industries, from January 2007 to October 2017. Therefore, the methodology used was Proknow-C, with quantitative and qualitative approach, from the keywords: “Sustainability Indicators” and “Indicators of Sustainability” in the database provided by the Scopus platform. The papers selected for the composition of the final portfolio contribute to the construction of knowledge about the proposed theme, offering a broad view of Sustainability Indicators applied to industries. A total of 28 sustainability indicators were identified, of which 11 are related to the environmental dimension, which correspond to three aspects (water, energy and gases emitted), 7 in the economic dimension, framed in two aspects (present value in the plant and investment) and 10 in the social dimension, corresponding to the aspects of accidents, comfort / safety and training. The survey of the Sustainability Indicators allows establishing guidelines for the construction of a management system aligned with the sustainability dimensions in the industries

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