Conceptual Model of the Subject of Circular Economy in the Context of Sustainable Development

2021 ◽  
pp. 17-27
Author(s):  
Roman Ivanov ◽  
Keyword(s):  
Sustainable Development ◽  
Circular Economy ◽  
Synergistic Effects ◽  
Economic Behavior ◽  
Negative Consequences ◽  
Positive Effects ◽  
Wave Nature ◽  
The Subject ◽  
Methodological Principles ◽  
The Cost

The article deals with certain issues of the introduction and functioning of the circular economy, the introduction of which allows you to obtain positive environmental, economic and social effects. It is noted that it is characterized by the emergence of synergistic effects in the conditions of development of ecological and economic systems, which create conditions for their advancement towards a state of sustainable development. A model of the subject of a circular economy in the context of sustainable development, which reflects the transformative essence, wave nature and cyclical nature of economic processes within the framework of the wave-particle concept of the formation of economic behavior, is proposed and analyzed. The model is formulated in accordance with the methodological principles of describing material flows, which are based on the phenomenological assumption that their kinetics is isomorphic to the dynamics of a continuous medium. The presented construct was named “economic dipole”. The model is built in the state space, the coordinates of which characterize the quantitative and qualitative indicators of the studied subject. The model reflects the self-organizing nature of the management of a circular economy entity, the balance between production and consumption and cyclical movement within the framework of such a circular economy business model as resource recovery. It minimizes the cost of resources by increasing the efficiency of production through reverse flows. The adequacy and information content of the model was checked by analyzing the fields of speed and motivation, the connection of which in the context of sustainable development is represented by the equation of maintaining overall motivation, which consists of a motivating and compensating component. It is shown that the subject of the circular economy is more motivated for sustainable development and overcoming the negative consequences of production than for maintaining the existing state, which reflects the key positive effects of introducing a circular economy.

scholarly journals From logos to image: the trends in transformation of modern culture

2021 ◽  
pp. 1-11
Author(s):  
Olga Leonidovna Sytykh
Keyword(s):  
Cultural Transformation ◽  
Negative Consequences ◽  
Individual Subject ◽  
Modern Culture ◽  
Visual Rotation ◽  
Positive Effects ◽  
Systemic Analysis ◽  
The Subject ◽  
The Right ◽  
The Impact

The subject of this study is the transformation of modern culture associated with the visual turn. Using the dialectical method and systemic analysis, the author determines the trends in transformation of modern culture. The goal of article is to demonstrate the essence such changes, their vector and impact upon individual and society. The factors of transformation, its manifestations, and consequences are revealed. The works of the representatives of philosophy, culturology, sociology, history, etc. comprise the theoretical framework for this research. The empirical base contains the results of sociological survey conducted 2020 on the premises of two universities in the Altai Krai. The novelty consists in identification of the trends of cultural transformation under the influence of visual turn, their positive and negative consequences for individual and society, as well as generalization of numerous manifestations of these trends. The main conclusion of this study is the author's position about serious and contradictory transformations in society under the influence of visual rotation. The impact of visual rotation has both positive and negative development trends and their consequences. Among the positive effects of the visual turn, the author highlights stimulation of the development of visual thinking, which depends on functioning of the right brain. The author also indicates negative consequences of the visual transformation of culture. Perception through images weans people from thinking. Receiving information through images, rather than through speech, increases the clipping nature of consciousness. This entails the possibility of formation of an individual subject to manipulation. The presentation of images on the Internet and arrangement of visual series develops the habit of expecting “the solution of your problems by someone else” in the situation of choice. Another consequence of the transition from logos to image is the formation of prerequisites for “easy” submersion into virtual situations.

scholarly journals Enhancing the Cultural Heritage through Adaptive Reuse. A Multicriteria Approach to Evaluate the Castello Visconteo in Cusago (Italy)

2021 ◽  
Vol 13 (8) ◽  
pp. 4440
Author(s):  
Marta Dell’Ovo ◽  
Federico Dell’Anna ◽  
Raffaella Simonelli ◽  
Leopoldo Sdino
Keyword(s):  
Sustainable Development ◽  
Built Environment ◽  
Cultural Heritage ◽  
Circular Economy ◽  
Adaptive Reuse ◽  
Negative Consequences ◽  
The Sustainable Development ◽  
Lombardy Region ◽  
Novel Approach ◽  
Alternative Scenarios

Cultural heritage can play a strategic role in developing a sustainable built environment, contributing to the improvement of the economic, social, and environmental productivity of a city. Human activities are constantly affecting the quality of the environment and altering the ecosystems, which produce negative consequences also on human wellbeing. Within this context, it has been much discussed how cities and the built environment can counteract this process by supporting more sustainable development. Adaptive reuse is defined as “a process that changes a disused or ineffective item into a new item that can be used for a different purpose”, which strongly triggers the sustainable development of cities. It can be recognized as a promoter of economic growth, social wellbeing, and environmental preservation, given its capability of both preserving past values and creating new ones. The adaptive reuse matches the main points of the circular economy, seen as the sustainable economy, which is aimed at the reduction of natural resource extraction and environmental impact by extending the useful life of materials and promoting recovery, reuse, and regeneration processes. Given these premises, the current contribution aimed to evaluate alternative scenarios for reuse in Castello Visconteo in Cusago, located in the Lombardy region (Italy), and understanding how adaptive reuse could contribute to generating new values within a circular economy perspective. In detail, four alternative scenarios were proposed to face the new needs born during the COVID-19 pandemic period. Since both intangible and tangible values must be considered, a multicriteria decision analysis (MCDA) has been applied by combining economic and qualitative indicators to define the most suitable function for its adaptive reuse. In detail, the Novel Approach to Imprecise Assessment and Decision Environments (NAIADE) was used to identify the best alternative solution based on the opinions of conflicting stakeholders. The innovativeness of the contribution is given by the combination of different methodologies, the preservation of the memory and the generation of new values, and the consideration of adaptive reuse as a strategy for the achievement of sustainable development within a circular economy perspective.

scholarly journals Integration of sustainable development and business development as a dominant basis of the circular economy model: theoretical aspect

2021 ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
National Economy ◽  
Circular Economy ◽  
Business Models ◽  
Theoretical Aspect ◽  
Business Development ◽  
Negative Consequences ◽  
Economy Model ◽  
Innovation Cooperation

Globalization and technological progress call for more efficient supply chains, with economic, social and environmental factors becoming increasingly important. It is possible to solve problems, in particular of ecological nature, which arose during the industrial revolution, and with the existing model of economic development, thanks to the application of the principles and approaches of recycling logistics. Realizing the scale of the negative consequences of the existing model of economic development, it is necessary to move to a new modern environmentally friendly model of green, circular economy. The evolution, goals and features of the circular economy as a modern optimal direction of development are considered. The main approaches to understanding the essence of the circular economy - flow and system - are highlighted and it is proposed to add a synergetic one, which provides for interdisciplinarity and integration through different industries. It is proved that the result of the introduction of a circular economy is to increase the competitiveness of the national economy through energy and resource conservation, reducing carbon emissions, creating new jobs, modernizing the structure of the economy, changing business models. The need to manage logistics support for the development of innovation cooperation is substantiated. Sustainable development of the national economy requires destructive changes and radical innovations, and the ability to ensure this due to adaptation to the circular economy becomes relevant for innovation cooperation. The integration of sustainable development and business development offered by the circular economy model is needed.

scholarly journals Solar energy as a sustainable development factor

2020 ◽  
Vol 11 (1) ◽  
pp. 46-61
Author(s):  
Maria Marconiete Fernandes Pereira ◽  
Flávia De Paiva Medeiros de Oliveira ◽  
Wanderson Carvalho Silva
Keyword(s):  
Sustainable Development ◽  
Solar Energy ◽  
International Law ◽  
Cost Savings ◽  
Economic Viability ◽  
Energy Matrix ◽  
Development Factor ◽  
Legal Literature ◽  
The Subject ◽  
The Cost

This article examines the possibility of using solar energy as a viable alternative, necessary to diversify the country’s energy matrix under the potential the Northeast presents. The approach is made with a view to highlighting clean and renewable energy and a global effort to preserve the environment, embodied in treaties and legal instruments of International Law. The central core is the idea of sustainability. The methodology approach is qualitative, in which legal and doctrinal surveys will be used in the legal literature. The text is divided into an introduction that gives an overview of the subject studied, then subdivided into 3 (three) specific topics that discuss the search for alternatives to the Brazilian energy matrix, considering about solar energy and, finally, the regulation of that energy. In the research, the economic viability is verified when the installation expands through this energy matrix, as well as the incremental benefits generated to the environment, in addition to the cost savings in the productive sector.

scholarly journals Preliminary study on the awareness of the SDGs in future primary school teachers

2020 ◽  
Author(s):  
Ana Mercedes Vernia-Carrasco ◽  
Victoria Pastor-Fuentes ◽  
Miguel A. López-Navarro
Keyword(s):  
Sustainable Development ◽  
Primary School ◽  
School Teacher ◽  
Economic Behavior ◽  
Primary School Teacher ◽  
School Teachers ◽  
Primary School Teachers ◽  
The Subject ◽  
Preliminary Study ◽  
Definition Of

This preliminary study has been carried out with the objective of knowing the sensitivity and implication of future primary school teachers regarding the 17 Sustainable Development Goals. The questionnaire used was translated from the work of Niklas Gericke et al. (2018), some questions elaborated on the basis of UNESCO's definition of sustainable development, aimed at knowing the awareness that people show towards sustainability. In the proposal of these authors, knowledge, attitudes and environmental, social and economic behavior were measured. In our study, whose representative sample has been 3rd grade students in primary school teacher, of the Jaume I University, the same parameters have been used. The results we found were positive to the extent that we showed that the sample has an acceptable knowledge, as well as an implication and responsibility on the subject. As conclusions, we can highlight the need to include the subject in teacher training, with the aim of improving, not only awareness and responsibility in the climatic situation, but also in people's quality of life, the use of Material resources in addition to promoting educational, social and personal values, as a way of prevention and positive actions connected with the 17 SDGs.

scholarly journals МЕТОДИ МЕНЕДЖМЕНТУ ЕВМ У ФІНАНСОВІЙ ДІАГНОСТИЦІ ЕФЕКТИВНОСТІ УПРАВЛІННЯ ВАРТІСТЮ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

2019 ◽  
pp. 76-81
Author(s):  
М. В. Євтушенко
Keyword(s):  
Added Value ◽  
Enterprise Management ◽  
Management Tools ◽  
Financial Investment ◽  
Theoretical Generalization ◽  
Management Techniques ◽  
The Subject ◽  
Market Expectations ◽  
Methodological Principles ◽  
The Cost

In the conditions of increasing uncertainty of the market environment, ensuring the stable reproduction of the cost of economic entities, the use of appropriate management tools, in particular, financial diagnostics, is updated. The purpose of the research. To substantiate expediency of introduction of management methods on the basis of expectations (ЕВМ) for carrying out of financial diagnostics of efficiency of activity of economic subjects. The subject of the research is the theoretical positions and methodical approaches to the formation of the system of financial diagnostics in the management of the cost of economic entities in the light of market expectations. Methods used in the research: scientific knowledge, induction, systematization and theoretical generalization. The hypothesis was that the consideration of the influence of market expectations in the process of enterprise management is the basis of the development of methodological principles of financial diagnostics in the management of the value of economic entities on the basis of the use of management methods of the EBM. Presenting main material. On the basis of the research results, the approaches and the system of indicators for the implementation of financial diagnostics and assessment of the effectiveness of activities (operational, financial, investment) of economic entities are proposed. The originality and practical value of the research is to substantiate the methodical provision of financial diagnostics of cost-oriented enterprises: the management methods of the EBM, the system of indicators and criteria for assessing the economically added value and efficiency of the activity. Conclusions of the research. The use of EBM management techniques and financial diagnostics allows you to determine the deviation of the internal cost from the market and make appropriate management decisions regarding investments.

scholarly journals Fifty Years of Sustainability Accounting: Does Accounting for Income in Business Sustainability Really Exist?

2015 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Mona Abou Taleb ◽  
Brian Gibson ◽  
Martin Hovey
Keyword(s):  
Environmental Management ◽  
Sustainable Development ◽  
Subject Matter ◽  
Business Environment ◽  
Economic Aspects ◽  
Business Sustainability ◽  
Environmental Management Accounting ◽  
The Subject ◽  
Definition Of ◽  
The Cost

The major challenges faced in the area of accounting for sustainability are the complexity and uncertainty of the subject matter, specially the lack of a clearly understood definition of sustainable development (SD). Further, the aspect of economic or income sustainability is one of the important measures of SD that can be achieved through the implementation of the concept of environmental management accounting (EMA). However, by taking an overview through the literature of accounting for business sustainability, the outcome of this paper indicates that the majority of literature on the financial or economic aspects of business sustainability focuses on the cost side and how to measure it either in monetary units or in non-monetary units while totally neglecting the revenue side either for business, environment, or society.

Development of entrepreneurship in valuable natural rural areas

2020 ◽  
pp. 753-770
Author(s):  
Grzegorz Slusarza ◽  
Marek Cierpial-Wolan
Keyword(s):  
Sustainable Development ◽  
Labour Market ◽  
Rural Areas ◽  
Border Region ◽  
Negative Consequences ◽  
Nature Protection ◽  
Synthetic Indicators ◽  
Linkage Method ◽  
Endogenous Potential ◽  
Urbanized Region

The values of the natural environment in the subject literature are commonly indicated as an asset conducive to development shaping the competitiveness of areas with such values. The paper attempts to assess the use of endogenous potential of such areas in shaping the multifunctional, sustainable development of rural areas that have such qualities. In particular, the aim was to check to what extent the sme sector, dominating in the economic structure of rural areas, solves the key problem of labour market imbalance and population migration in environmentally valuable areas. The area of detailed research is Podkarpacie, the Polish region considered as a peripheral, border region, the least urbanized region with the highest share of areas covered by various forms of nature protection and forestation, with one of the lowest gdp per capita indicator in the country. For the purpose of implementing the research assumptions, a taxonomic unit (using the complete linkage method) consisting of powiats with the highest concentration of features characteristic for rural areas of high natural values was separated. Synthetic indicators calculated on the basis of the Hellwig taxonomic development pattern method and a positional method using Weber's median were used to assess the diversity of entrepreneurship level. The research confirmed that the non-agricultural economic activity sector is less developed in areas of high natural value. Despite positive developments in the enterprise sector, their potential is too weak an economic base for addressing unsustainable labour market problems, as evidenced by high unemployment and a high negative migration balance. This limits the use of the endogenous potential of these areas and is not conducive to the concept of multifunctional, sustainable development. Migration poses a threat to the depopulation of these areas with all the negative consequences associated with such processes. This is a challenge for the studied areas and regional policy.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Sustainability and adaptability of regional development in the conditions of digitalization

2020 ◽  
Vol 19 (9) ◽  
pp. 1550-1613
Author(s):  
O.E. Akimova ◽  
S.K. Volkov ◽  
E.A. Gladkaya ◽  
I.M. Kuzlaeva
Keyword(s):  
Sustainable Development ◽  
Regional Development ◽  
Economic Behavior ◽  
Regional Inequality ◽  
Environmental Damage ◽  
Economic Potential ◽  
Human Welfare ◽  
Long Time ◽  
The Stability ◽  
Smart Technologies

Subject. The article discusses the sustainability of regional economy development, its definition, and the substance of sustainable development. Objectives. We aim at performing a comprehensive analysis of indicators of sustainability and adaptability of regional development in the context of digitalization, formulating a strategy for economic behavior that takes into account the multidimensional nature of regional inequality and is focused on boosting the economic potential of regions. Methods. The study draws on dialectic and systems approaches, general scientific methods of retrospective, situational, economic and statistical, and comparative analysis. Results. The sustainability of the region focuses on improving the human welfare over long time horizon. This happens in three areas, i.e. maximizing the efficiency of resource use; ensuring justice and democracy; minimizing resource consumption and environmental damage. The stability of the region can be assessed by using one parameter, or by combining the parameters in accordance with the type of region and expected results. Conclusions. The adaptation of a region to changing conditions depends on its type (‘adapted’, ‘adaptive’, and ‘non-adapted’). Regional inequality has two main components: difference in economic potential and social satisfaction of residents. Another component, affecting the stability and adaptability of regions, is the level of their digitalization. However, some regions have only formally embarked on the path of digitalization. Moreover, a focus on smart technologies, solutions and digitalization often leads to ignoring the goals of sustainable development. Smart technologies should be aimed at ensuring sustainability within the framework of the smart sustainable city concept.

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