scholarly journals Green Technology Accounting as an Innovation to Reduce Environmental Pollution

2020 ◽  
Vol 1 (2) ◽  
pp. 135-141
Author(s):  
Sunarmin Sunarmin

The development of communication tools is part of the rapid development of information and communication technology. This change clearly influences communication patterns and relationships, for example in the field of work or business communication or organizational communication, education or learning communication, health communication, marketing communication primarily in marketing communication strategies, international communication, and others. Green accounting is a type of accounting that describes efforts to incorporate technology and environmental benefits and environmental costs into economic decision making or a financial outcome of a business. The aim is to find out whether green accounting technology can support the green movement of the business entity and the business continuity of the entity.This research is a descriptive study, using the library method where research is conducted by studying and collecting data from libraries related to tools, both in the form of journals and scientific studies of research that has been published in public journals.The results of the study concluded that the application of green technology and the impact of company activities need to be reported as a manifestation of corporate responsibility to stakeholders. The low awareness of reporting on environmental impacts is caused by several reporting constraints. The importance of environmental accounting needs to be done to improve green accounting technology that affects the positive value of environmental performance.

2013 ◽  
Vol 706-708 ◽  
pp. 2071-2074
Author(s):  
Xiao Li Wen

Virtual manufacturing has great influnce on the corporation management owing to the rapid development of information and communication technology and fast changing of organization form.This paper introduced the principle of virtual manufacturing, discussed the basic features of virtual manufacturing technology and evolution of virtual enterprise. The article also expounded the impact of virtual manufacturing on corporation management from several important aspects. Lastly, some prospective and suggestiones were given.


2020 ◽  
Vol 7 (2) ◽  
pp. 128-137
Author(s):  
I Gusti Agung Prama Yoga ◽  
Ida I Dewa Ayu Manik Sastri

Green accounting has appeared as an accounting era putting forward the environmental factors as the impact of the business sustainability principle that must be maintained by an entity. This study aims to examine the environmental accounting treatment that has been applied by PT Quarzia Batik Baliand to determine the implementation of Green Accounting in supporting the business continuity of PT Quarzia Batik Bali. Business continuity acts as an economic principle, while environmental sustainability represents the social and environmental impacts generated by economic actors. These two aspects must be reconciled as their crucial nature is long-term. This study is design by using the descriptive-interpretive qualitative analysis method, which is a tool to analyse the information and data collected by interpreting the data based on the actor’s perspective. Systematically, this data processing and analysis method consists of three concurrent flows of analysis activities, such as data collection through interviews and questionnaires, data reduction, and drawing conclusions. The results showed that PT Quarzia Batik Bali has anticipated the environmental pollution due to dyed waste produced from the garment industry using environmentally-friendly dyes and provides several storage tanks to recycle waste so it remains ready to be disposed of on earth. However, in the financial report the processing cost has not been presented separately as an anticipated cost of environmental pollution.


Author(s):  
Albérico Travassos Rosário ◽  
Ricardo Gomes Raimundo ◽  
Rui Cruz

The growing openness between regions accompanied by the rising of the tourism industry enhances its importance and the ensuing search for competitive advantages in terms of communication, marketing, and technology. It, therefore, gave rise to the concept of integrated marketing communication (IMC) that together with information and communication technology (ICT) could highlight tourist experiences. This literature review (LR) attempts to unveil how digital technologies determine marketing and communication in the tourism industry and, conversely, what industry areas should be targeted by those digital technologies. The study employs a scoping review approach based on a search of literature through the SCOPUS database. Ten articles were selected. On the one hand, this LR concludes that digital technologies are filling the gap concerning the needs of tourists through, for instance, mobile marketing. On the other hand, it discloses that digital technologies are essential for the tourism industry as it improves marketing communication by diverse means.


Author(s):  
Xinghua Liu ◽  
Wenxiang Li ◽  
Ye Li ◽  
Jing Fan ◽  
Zhiyong Shen

The increasing emissions from the transportation sector pose substantial hazards to the environment and human health around the world. With the rapid development of information and communication technologies, ridesplitting, a form of ridesourcing service accessed via smartphone applications, enables passengers with similar origins and destinations to be matched to the same driver and share the ride. This is regarded as a promising travel mode that could mitigate air pollution. However, because of a lack of quantitative analysis, the environmental benefits of ridesplitting have not been rigorously justified. As vast amounts of observed data of ridesourcing have become increasingly available, this study quantifies the environmental benefits of ridesplitting based on the global positioning system (GPS) trajectory and trip order datasets of DiDi Chuxing in Chengdu, China. First, the saved distances of ridesplitting are calculated by analyzing the travel distances of both ridesplitting trips and the corresponding trips under non-ridesplitting conditions. Then, the emission factors of CO, NOx, and HC are estimated by a localized MOVES model. Combining the saved distances and emission factors, the emission reductions from each ridesplitting trip can be calculated. The results show that ridesplitting can decrease the travel distance by 22% on average compared with non-ridesplitting. As a consequence, the average emission reductions per ridesplitting trip are 10.601 g of CO, 0.691 g of NOx, and 1.424 g of HC, respectively. This study provides a better understanding of the environmental benefits of ridesplitting and theoretical guidance for the government’s decision-making in green transport planning.


2018 ◽  
Vol 1 (3) ◽  
pp. 142
Author(s):  
Sonila Tatili

The rapid development of information and communication technology has a significant impact in the teaching process. This happens because of the existence of the advantages that this sphere entails in the pedagogical practices and methods. As such, they are briefly brought to us : easy access to information; increasing interest in learning; more ability to embed it into memory and preserved in the knowledge gained as a result of the inclusion of visual memory improvement; interactive teaching as well as easy exchange of knowledge, etc. With the aim of identifying the advantages that the technology incorporates in the teaching process of methodology, this paper aims to highlight the role of technology in the teaching and learning process of English , the achievement of the student in the learning objectives and how the technology of information and communication is intertwined in education. The study's research is about determining what impact technology has in the teaching process, meanwhile the supporting questions raise questions about the advantages of teaching technology as well as the impact on the level of learning of Albanian students. Study hypotheses, which are expected to be proven to be sustainable or not, are: Technology brings quality-enhancing teaching of English; efficient use of ICT enhances student learning. The study methodology is based on the combination of theoretical and empirical analysis, according to the case study.


2021 ◽  
Author(s):  
Anna Arestova ◽  
Wojciech Baron

The rapid development in information and communication technology confronts designers of real-time systems with new challenges that have arisen due to the increasing amount of data and an intensified interconnection of functions. This is e.g. driven by recent trends such as automated driving in the automotive field and digitization in factory automation. For distributed safety-critical systems, this progression has the impact that the complexity of scheduling tasks with precedence constraints organized in so-called task chains increases the more data has to be exchanged between tasks and the more functions are involved. Especially when data has to be transmitted over an Ethernet-based communication network, the coordination between the processing tasks running on different end-devices and the communication network has to be ensured to meet strict end-to-end deadlines of task chains. In this work, we present a heuristic approach that computes schedules for distributed and data-dependent task chains consisting of preemptive and periodic tasks, taking into account the network communication delays of time-sensitive networks. Our algorithm is able to solve large problems for synthetic network topologies with randomized data dependencies in a few seconds. A high success rate was achieved, which can also be further enhanced by relaxing the deadline conditions.


2021 ◽  
Vol 13 (21) ◽  
pp. 12232
Author(s):  
Ata Allah Taleizadeh ◽  
Milad Shahriari ◽  
Shib Sankar Sana

In this paper, we consider a two level dual channel green supply chain consisting of a retailer and a manufacturer with a separate sales channel for the manufacturer. The manufacturer uses green technology in its production and is required to produce in accordance with the cap and trade regulation. Using game theory, we compare cases where members decide to compete or cooperate with each other in terms of pricing and production. Our main contributions are studying the dual channel supply chain model where a manufacturer is regulated by the cap and trade system, using green production and also on their decision as to whether to compete or cooperate with a value-adding retailer. We also investigated the impact of green production on lowering the amount of carbon emissions produced. In the present study, supply chain members are advised to cooperate with each other in order to achieve the environmental benefits of the cap and trade system and, to avoid market failure, we further recommend that manufacturers should invest in green technologies for their production.


2005 ◽  
Vol 11 (2) ◽  
pp. 51-64
Author(s):  
Panayiotis Tahinakis ◽  
John Mylonakis ◽  
Nicolaos Protogeros

In a competitive environment the application of Information Technology Systems by tourism companies can increase future prosperity and financial growth. The purpose of this paper is to measure the natural assets and to calculate the environmental benefits, as well as, the associated costs, so as to include all the above in the financial statements (balance sheet and profit & loss account). It is crucial to point out that the installation of a Green Accounting Information System requires evaluation of human assets (students and professors), availability of space, value the benefits, as well as, estimate the necessary installation costs. Literature suggests that although many information systems of environmental management have been developed, no significant progress was made on the growth of green accounting information systems due to the inherent difficulty for the monetary expression of environmental accumulated costs and related natural resources.


2020 ◽  
Vol 17 (4) ◽  
pp. 27-40
Author(s):  
Ivana Baltezarević ◽  
Radoslav Baltezarević

Legal informatics is created in the context of the application of computers in law. The study of legal communication has become increasingly interdisciplinary in recent years, and in addition to fields traditionally interested in legal language (such as philosophy and linguistics), this area encompasses other disciplines, such as economics, sociology, anthropology, and psychology. Communication in a virtual environment within legal informatics and the administration of justice faces the challenges posed by globalization, migration and the growing multilingualism in the legal domain, and includes key issues of equality in access to justice in more complex, multicultural societies. Social networks influence different aspects of modern life and have a profound impact on interpersonal communication. They will continue to integrate more and more into the normal human experience and increase the scope of the human communication process. Every traditional communication channel has its obvious advantages and organizations should continue to use it, but the Internet is a channel in continuous development that enjoys great attention and is used by more than one-third of the global population. The emergence and development of techniques provided by the viral marketing strategy, strongly supported and empowered by the development of digital technologies, have given the opportunity to lesser known brands to position themselves in the mind of a large number of consumers. This can be done by creating content that will "reach" to the public and in that way to motivate further transmit of the message, through social networks, about their impressions of the product or service to other family members, friends or colleagues. Social networks, but also the Internet in general, with their rapid development become an inevitable marketing medium that will become an important factor in the business of the companies in the near future. Marketing communication is changing more and more every day in the way it communicates with consumers. By monitoring trends and developing innovative marketing communication techniques on social networks, it is possible to respond to market demands more precisely and better understand and respond to the hidden needs and wishes of consumers. Legal informatics, which is considered to be the process of managing information about data related to the legal aspects of business, is increasingly dealing with communication and content of social network users. This topic, therefore, has led to the development of mobile application and other mobile device development services advancing to step into the realm of law. Also, legal informatics, but also law in general, play a major role in identifying and sanctioning unethical and illegal activities in a virtual environment, such as hate speech and cybercrime, which can have unforeseeable consequences for information technology users and organizations and their business.


2021 ◽  
Author(s):  
Feimei Liao ◽  
Songqin Ye

Abstract Taking 257 heavily polluted A-share listed companies in Shanghai and Shenzhen from 2010 to 2017 as research samples, this paper investigates the impact effect and mechanism of environmental subsidies on enterprise environmental performance. The study found that environmental subsidies have a positive incentive effect on the environmental performance of heavy polluting enterprises, and its positive incentive effect mainly plays a role through three channels: promoting green technology innovation, increasing government environmental supervision and enhancing executives' environmental awareness. Further research shows that environmental subsidies have a more significant promoting effect on environmental performance in non-state-owned enterprises and enterprises with high degree of financing constraints and high level of risk taking. Based on the perspective of environmental benefits of micro enterprises, this paper not only provides direct evidence at the micro level for the implementation effect of government environmental subsidies, but also provides a reference basis for the government to improve the specific implementation path of environmental subsidies. At the same time, it also provides reference for the government to implement directional regulation and accurate implementation of policies according to the particularity of enterprises with different characteristics.


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