NetPlus

Author(s):  
Ben Robert Kneppers ◽  
Moacyr Bartholomeu Laruccia

Once seen as a miracle material, petroleum-based plastics are now arguably one of the largest sources of pollution on the planet. With 80% of land-based litter ending up in our oceans, ocean plastic is now reported to be on track to outweigh fish by 2050. Conservationists have been able to identify the most harmful form of ocean plastic pollution for marine mammals, turtles, and seabirds worldwide to be discarded fishing gear. Bureo, a company operating between Chile and California in partnership with sustainable outdoor retailer Patagonia, is addressing this issue by transforming this harmful material into high-value products. Through their shared-value business model and life cycle thinking, they have built a network of partnering fishing communities across the coast of Chile committed to return their fishing nets at their end of life in exchange for compensation towards community programs. Through their innovative supply chain and the living product challenge framework, Bureo is setting out to achieve the first plastic with a net positive impact on the environment and people.

Author(s):  
Ariane Pinsonnault ◽  
Stéphanie Muller ◽  
Annie Levasseur ◽  
Réjean Samson

The decade 2005-2014 has been set by UNESCO as the United Nations decade of Education forSustainable Development (SD) [1]. As graduate studentsof this decade, our vision of SD teaching targets inengineering concerns the development of attitudes to assess projects and related impacts in a systemic way, the development of transversal skills, and the collaboration between experts from different fields to facilitate sustainable decisions. These assumptions can be linked tothe qualities required by the Canadian Engineering Accreditation Board [2].What kind of student exercises relies on all these assumptions? As teaching assistants (TA) in the class Environmental Design and Life Cycle Thinking (GCH2220-Polytechnique Montreal), we propose a possible answer. The main goals of this class are to familiarize students with the concepts of environmental design and life cycle thinking, as well as with different existing tools to apply these concepts. As TAs, we are in charge of a project that aims at providing students an opportunity to acquire practical aspects.The subject of the project presented is the environmental redesign of coated paper production, andits main objectives are: to improve teamwork skills, todevelop critical thinking when analyzing the results of an environmental assessment, and to develop skills to convince people within a company to adopt environmental solutions. In order to achieve these goals, the project was built on four main steps and students are evaluated through two reports and a poster presentation. Teams of four students were formed in order to mix students with different backgrounds (types of engineering programs, amount of credits completed) and obtain multidisciplinary teams. The project, the way it is presented in class, and its relevance for the students as future engineers are assessed through a survey in order to improve the exercise for the following classes.


2013 ◽  
Vol 1 (3) ◽  
pp. 185-194

In recent years, a considerable research effort has been devoted to Life-Cycle Assessment (LCA). However, most of the work has been focusing on improving the methodology as such and providing guidelines for carrying out LCA studies. Much less effort has been dedicated to the exploration and analysis of the applications of LCA within the actual context of business. Which are the drivers for starting LCA activities in a company? Which are the main applications? Which business departments are involved? This is the kind of questions addressed by the present paper. The paper reports the results of a survey about the use of LCA in business in four selected European Countries, namely Germany, Italy, Sweden and Switzerland. 1600 questionnaires have been sent out to selected companies in the four countries. As expected, there are considerable differences between countries because of a different level of environmental awareness. However, there are some main common results. The first one is that the cultural approach of Life-Cycle-Thinking is spreading out, but not yet the tool. LCA is not yet used as a routine tool for assessing environmental aspects of product innovation and it is still rather employed in a retrospective way than in a prospective one. Benefits of LCA are considered to be rather long-term ones. On the other hand, the large majority of firms is optimistic about the future use of LCA, most likely linked together with other instruments.


Author(s):  
Petar Halachev ◽  
Victoria Radeva ◽  
Albena Nikiforova ◽  
Miglena Veneva

This report is dedicated to the role of the web site as an important tool for presenting business on the Internet. Classification of site types has been made in terms of their application in the business and the types of structures in their construction. The Models of the Life Cycle for designing business websites are analyzed and are outlined their strengths and weaknesses. The stages in the design, construction, commissioning, and maintenance of a business website are distinguished and the activities and requirements of each stage are specified.


Author(s):  
Serenella Sala ◽  
Andrea Martino Amadei ◽  
Antoine Beylot ◽  
Fulvio Ardente

Abstract Purpose Life cycle thinking (LCT) and life cycle assessment (LCA) are increasingly considered pivotal concept and method for supporting sustainable transitions. LCA plays a relevant role in decision support, for the ambition of a holistic coverage of environmental dimensions and for the identification of hotspots, possible trade-offs, and burden shifting among life cycle stages or impact categories. These features are also relevant when the decision support is needed in policy domain. With a focus on EU policies, the present study explores the evolution and implementation of life cycle concepts and approaches over three decades. Methods Adopting an historical perspective, a review of current European Union (EU) legal acts and communications explicitly mentioning LCT, LCA, life cycle costing (LCC), and environmental footprint (the European Product and Organisation Environmental Footprint PEF/OEF) is performed, considering the timeframe from 1990 to 2020. The documents are categorised by year and according to their types (e.g. regulations, directives, communications) and based on the covered sectors (e.g. waste, energy, buildings). Documents for which life cycle concepts and approaches had a crucial role are identified, and a shortlist of these legal acts and communications is derived. Results and discussion Over the years, LCT and life cycle approaches have been increasingly mentioned in policy. From the Ecolabel Regulation of 1992, to the Green Deal in 2019, life cycle considerations are of particular interest in the EU. The present work analysed a total of 159 policies and 167 communications. While in some sectors (e.g. products, vehicles, and waste) life cycle concepts and approaches have been adopted with higher levels of prescriptiveness, implementation in other sectors (e.g. food and agriculture) is only at a preliminary stage. Moreover, life cycle (especially LCT) is frequently addressed and cited only as a general concept and in a rather generic manner. Additionally, more stringent and rigorous methods (LCA, PEF/OEF) are commonly cited only in view of future policy developments, even if a more mature interest in lifecycle is evident in recent policies. Conclusion The EU has been a frontrunner in the implementation of LCT/LCA in policies. However, despite a growing trend in this implementation, the development of new stringent and mandatory requirements related to life cycle is still relatively limited. In fact, there are still issues to be solved in the interface between science and policy making (such as verification and market surveillance) to ensure a wider implementation of LCT and LCA.


2021 ◽  
Vol 23 (4) ◽  
pp. 1847-1860
Author(s):  
Christopher S. McCallum ◽  
Wanling Wang ◽  
W. John Doran ◽  
W. Graham Forsythe ◽  
Mark D. Garrett ◽  
...  

A life cycle thinking analysis (LCT) conducted on the production of vanillin via bamboo wet air oxidation compared to vanillin production from crude oil or kraft lignin.


2021 ◽  
Vol 8 (4) ◽  
pp. 131-142
Author(s):  
Zulaikha Rahimah ◽  
Erlina . ◽  
Yeni Absah

The purpose of this research is to examine and analyze the impact of related party transaction, profitability, Leverage and size of a company on firm value with tax avoidance as an intervening variable. The telecommunication and media sector in Bursa Efek Indonesia and Bursa Malaysia is chosen as the research object. The population is all the telecommunication and media companies listed in Indonesia stock exchange (IDX) and Bursa Malaysia within 2010-2018. It consists of 6 Telecommunication Company and 19 Media Company on IDX within 2010-2018. There exist a total of 33 companies in both the telecommunication and media sector in Bursa Malaysia. The sample's determination in this study is based on the nonprobability sampling method with the purposive sampling technique, in which the sample is selected with certain considerations or specific criteria. So that the sample of Malaysia is 248 and Indonesia is 139 data. Malaysia's telecommunications sector has 18 companies, and Indonesia has five companies. Meanwhile on media sector Indonesia consist of 15 company and Malaysia 12 company. This research adopts secondary data and multiple regression analysis for the regression to substructure I and II. The hypothesis mediation analysis is used to prove the mediation influence. Malaysia and Indonesia's results on Firm value: (1) Related party transaction has a positive but not significant impact. In contrast, Indonesia has a significant positive impact (2) Profitability has a significant negative impact both in Indonesia and Malaysia (3) Leverage has positive. However, not significant impact in Malaysia and Indonesia (4) Size of the company has a negative and significant impact for both country (5) Tax Avoidance has a negative but not significant impact. In contrast, Indonesia has a positive and significant impact on firm value. Related to the impact of variable independent toward tax avoidance, based on Malaysia's result, just the size of a company has the impact but negative and significant. Meanwhile, in Indonesia, Related party transaction and Leverage were known to have a negative and significant impact, and the size of the company has positive and significant toward tax avoidance. Based on Malaysia's result, tax avoidance does not impact all the independent variables on firm value. Based on Indonesia's result, the impact of company size on firm value is mediated by tax avoidance (Z). Based on the independent t-test, the variables that have different mean values are related to party transactions and company size. Keywords: Related Party Transaction, Profitability, Leverage, Size of company, Tax avoidance, Firm value.


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