Paradigm Shifts in Developing a Sustainable Economy. Audit role from an environmental perspective

2017 ◽  
Vol 68 (7) ◽  
pp. 1544-1551
Author(s):  
Vasile Cosmin Nicula ◽  
Raluca Antoneac
Keyword(s):  
Circular Economy ◽  
Paradigm Shifts ◽  
External Audit ◽  
New Developments ◽  
Research Results ◽  
Sustainable Economy ◽  
Short Presentation

The paper contains a short presentation of a documentary and applicative research results on recent, confirmed paradigm shifts in the economics: the sustainable economy and the new developments designated as eco-economy and circular economy, including concepts and definitions, and also policy and strategic programs (EU and national). The main contribution of the article consists of presenting the support that the external audit can bring to enhance the new evolutions in the economy and the implementation of the related projects thereof. A specific audit mission with the Ministry of Environment of Romania is described as an applied case study.

Development trends of circular economy: Case study of Ukraine

2017 ◽  
pp. 51-66
Author(s):  
Tamara Merkulova ◽  
Kateryna Kononova ◽  
Olena Titomir
Keyword(s):  
Circular Economy ◽  
Development Trends

THE IMPLEMENTATION OF MYORGANIC: A CASE STUDY OF KOPERASI ABSB

2018 ◽  
Vol 13 (Number 2) ◽  
pp. 78-87
Author(s):  
Sabariyah Hoyaeli ◽  
Zakirah Othman ◽  
Iswandi Anas ◽  
Shafini M. Shafie
Keyword(s):  
Qualitative Method ◽  
Daily Routine ◽  
Staple Food ◽  
Farming Practices ◽  
Organic Farms ◽  
External Audit ◽  
Agriculture Industry ◽  
The Government ◽  
Organic Standards

Rice is a staple food and daily routine for Malaysians. Currently, the increasing population in Malaysia has led to the need to increase rice production with more quality. Therefore,the government established a scheme with national organic standards, MS 1259: 2015 which is myOrganic certification to recognize organic farms. Koperasi ABSB is the first rice farm that obtained this certification. Thus, the aims of this study are to explore the implementation of myOrganic in Koperasi ABSB and the barriers faced by this cooperative to implementing myOrganic certification. Qualitative method is used in this case study through interviews and observation. The finding showed that the implementation of myOrganic is as follows, by register myGAP, register myOrganic, Department of Agricultural Malaysia (DOA) will send a supervisor, prepare nine files or records, perform internal and external audit, and renew myOrganic. This study is expected to increase awareness of organic farming practices and promote the implementation of myOrganic in agriculture industry especially for the new farmer who wants to register and obtain myOrganic certification.

Transitioning Business for a Circular Economy

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Susan EVANS
Keyword(s):  
Professional Practice ◽  
Circular Economy ◽  
Radical Change ◽  
Virtual Space ◽  
Professional Experience ◽  
Operational Model ◽  
New Vision ◽  
To Come ◽  
Space Requirements

This case study explores the strategic business opportunities, for Lane Crawford, an iconic luxury department store, to transition in a circular economy towards sustainability. A new experimentation framework was developed and conducted among cross departmental employees, during a Design Lab, with intention to co-create novel Circular Economy business concepts towards a new vision: the later was a reframe of the old system based on the principles of sustainability; to move beyond a linear operational model towards a circular economy that can contribute to a regenerative society. This work draws on both academic and professional experience and was conducted through professional practice. It was found that innovative co-created concepts, output from the Design Lab, can create radical change in a circular economy that is holistically beneficial and financially viable; looking forward to extract greater value a)Internal organization requires remodeling to transform towards a circular economy; b)Requirement for more horizonal teams across departments vs solely vertical; c)New language and relationships are required to be able to transition towards a circular economy; d)Some form of physical and virtual space requirements, for cross-disciplinary teams to come together to co-create; e)Ability to iterate, learn and evolve requires agency across the business

scholarly journals The Key Strategies to Implement Circular Economy in Building Projects—A Case Study of Taiwan

2021 ◽  
Vol 13 (2) ◽  
pp. 754
Author(s):  
H.-Ping Tserng ◽  
Cheng-Mo Chou ◽  
Yun-Tsui Chang
Keyword(s):  
Case Studies ◽  
Circular Economy ◽  
Building Industry ◽  
Structured Interviews ◽  
Pilot Projects ◽  
Building Projects ◽  
The World ◽  
Project Phases ◽  
Future Project

The building industry is blamed for consuming enormous natural resources and creating massive solid waste worldwide. In response to this, the concept of circular economy (CE) has gained much attention in the sector in recent years. Many pilot building projects that implemented CE concepts started to appear around the world, including Taiwan. However, compared with the pilot projects in the Netherlands, which are regarded as the pioneer ones by international society, many CE-related practices are not implemented in pilot cases in Taiwan. To assist future project stakeholders to recognize what the key CE-related practices are and how they could be implemented in their building projects in Taiwan, this study has conducted a series of case studies of Dutch and Taiwanese pilot projects and semi-structured interviews with key project stakeholders of Taiwanese pilot projects. Thirty key CE-related practices are identified via case studies, along with their related 5R principles (Rethink, Reduce, Reuse, Repair, Recycle) and project phases. Suggestion on CE-related practices, their 5R principles, project items, and phases to implement in building projects in Taiwan is also proposed while discussion on differences between two countries’ pilot projects is presented.

scholarly journals An investigation of the effect of knowledge management aspects on organizational performance (case study: sepah bank in Ardebil province)

2016 ◽  
Vol 4 (2) ◽  
pp. 33
Author(s):  
Daryoush Sahebnazar ◽  
Ebrahim Dadfar
Keyword(s):  
Knowledge Management ◽  
Data Collection ◽  
Organizational Performance ◽  
Research Results ◽  
Bank Branches ◽  
Performance Variable ◽  
Research Population

The purpose of this study is to investigate knowledge management aspects on organizational performance of Sepah Bank in Ardebil Province. Research population includes all the employees, deputies and managers of Sepah Bank branches in Ardebil Province, which according to the table of Morgan, includes a total number of 169 subjects. Standard questionnaires were used for data collection. Research results showed that knowledge management aspects (knowledge storage, sharing and using) had a positive and significant effect on organizational performance variable and in general 80 percent of variance determines the organizational performance of Sepah Bank in Ardebil.

scholarly journals Extending Multilevel Statistical Entropy Analysis towards Plastic Recyclability Prediction

2021 ◽  
Vol 13 (6) ◽  
pp. 3553
Author(s):  
Philippe Nimmegeers ◽  
Alexej Parchomenko ◽  
Paul De Meulenaere ◽  
Dagmar R. D’hooge ◽  
Paul H. M. Van Steenberge ◽  
...  
Keyword(s):  
Circular Economy ◽  
Real Life ◽  
Plastic Waste ◽  
Entropy Analysis ◽  
Waste Collection ◽  
Statistical Entropy ◽  
Waste Streams ◽  
Material Component ◽  
Future Work

Multilevel statistical entropy analysis (SEA) is a method that has been recently proposed to evaluate circular economy strategies on the material, component and product levels to identify critical stages of resource and functionality losses. However, the comparison of technological alternatives may be difficult, and equal entropies do not necessarily correspond with equal recyclability. A coupling with energy consumption aspects is strongly recommended but largely lacking. The aim of this paper is to improve the multilevel SEA method to reliably assess the recyclability of plastics. Therefore, the multilevel SEA method is first applied to a conceptual case study of a fictitious bag filled with plastics, and the possibilities and limitations of the method are highlighted. Subsequently, it is proposed to extend the method with the computation of the relative decomposition energies of components and products. Finally, two recyclability metrics are proposed. A plastic waste collection bag filled with plastic bottles is used as a case study to illustrate the potential of the developed extended multilevel SEA method. The proposed extension allows us to estimate the recyclability of plastics. In future work, this method will be refined and other potential extensions will be studied together with applications to real-life plastic products and plastic waste streams.

scholarly journals Moving from Niche to Norm: Lessons from Food Waste Initiatives

2021 ◽  
Vol 13 (14) ◽  
pp. 7667
Author(s):  
Lusine H. Aramyan ◽  
Gonne Beekman ◽  
Joris Galama ◽  
Sandra van der Haar ◽  
Maarten Visscher ◽  
...  
Keyword(s):  
Food Waste ◽  
Circular Economy ◽  
Food Systems ◽  
Food System ◽  
Behavioural Change ◽  
Policy Instruments ◽  
Transition Process ◽  
Personal Factors ◽  
Success Traits

For a transition to a circular economy to take place, behavioural change from people who are part of the transition is a key requirement. However, this change often does not occur by itself. For systemic behavioural change, policy instruments that incentivise behaviour supporting circular food systems play a key role. These instruments need to be aligned with the environment in which the behaviour takes place. In this study, we scrutinise a case study with five initiatives on the reduction of food loss and waste (FLW) contributing to a circular food system, to understand how specific, well-targeted combinations of instruments as well as other contextual and personal factors can fuel the transition to a circular economy and the reduction of FLW. All the initiatives are taking place under the umbrella of the Dutch initiative “United against food waste” (STV). We use a behavioural change perspective to assess how initiatives that support circular food systems arise and how they can be further supported. Based on the case-study analysis, we arrive at five common success traits and barriers, and five key needs for upscaling. We conclude that motivated, inspiring frontrunners are of key importance in the initial phase of a transition process. However, once a niche initiative is ready to be scaled up, the enabling environment becomes increasingly important.

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