scholarly journals Efficiency Analysis and Estimation of Factors Affecting the Efficiency with Decision Trees in Imbalanced Data: A Case of Turkey’s Environmental Sustainability

2021 ◽  
pp. 58-67
Author(s):  
Selin Ceren TURAN ◽  
Emre DÜNDER ◽  
Mehmet Ali CENGİZ
2020 ◽  
pp. 30-37
Author(s):  
Septiana Jumita ◽  
◽  
Taufiq Taufiq ◽  
Yusnaini Yusnaini ◽  
◽  
...  

The problem of global warming due to environmental pollution has made it necessary for companies to be widely accountable to society about their performance. Therefore, today companies must not only report on the financial performance, but also report on all non-financial aspects of their activities, such as social and environmental. Sustainability reporting enables companies to report on environmental and social performance. It is not just report generation from collected data; instead it is a method to internalize and improve an company’s commitment to sustainable development in a way that can be demonstrated to both internal and external stakeholders. The study examines the factors influencing the company's financial performance through sustainability reporting in mining sector companies in Indonesia. The object of the study is a sample of 6 mining companies listed on the Indonesia Stock Exchange in 2014-2018. In this study, the authors use the Path Analysis – a form of multiple regression statistical analysis that is used to evaluate causal models by examining the relationships between a dependent variable and two or more independent variables. The study results show that sustainability reporting has a positive and significant impact on the financial performance of mining companies.In particular, the results of the analysis show that the company size and its liquidity have a positive and significant effect on the sustainability reporting. Leverage has a negative and significant effect on sustainability reporting. At the same time, the factors disclosed in the sustainability reporting have a significant impact on the financial performance of the companies. The results of this study can be useful for management personnel in the process of preparing a sustainability report by companies that want to attract the attention of investors.


2020 ◽  
Vol 9 (3) ◽  
pp. 241
Author(s):  
Mohammad Sharif Zami

Despite the fact that contemporary earth construction may open up new avenues to cutting down CO2 emissions, a review of literature reveals that there is sparse research to date identifying reasons behind why there may be resistance to earth construction as a sustainable construction material in the United Kingdom. The aim of this paper is to formulate a conceptual framework that facilitates a clearer understanding of factors affecting the acceptance of earth as a sustainable material in the UK. To achieve this aim, this study adopted a research methodological framework comprising of an extensive review of literature, the Delphi technique, and in-depth interviews. The conceptual framework provides insight into factors related to the UK context specifically including a lack of technological innovation, resources, well-established supply chain networks, training facilities in universities and building codes. These issues may be addressed through the promotion of earthen architecture as a method of cutting CO2 emissions and introducing earth construction modules in relevant degree programs. Keywords: conceptual framework, factors, building material, earth, environmental sustainability


2020 ◽  
Vol 164 ◽  
pp. 10008
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Gamlet Ostaev ◽  
Zariya Zalilova ◽  
Aigul Klychova

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.


Animals ◽  
2020 ◽  
Vol 10 (9) ◽  
pp. 1703
Author(s):  
Carlos Iglesias Pastrana ◽  
Francisco Javier Navas González ◽  
Elena Ciani ◽  
Sergio Nogales Baena ◽  
Juan Vicente Delgado Bermejo

Camels are exotic elements, which can be comprised within adventure travel companies promoting ecotourism activities. Such recreations contribute to sustainable livelihoods for local communities and educational empowerment towards nature and its conservation. At present, some local camel breeds’ survival reduces to this animal-based leisure industry and its reliability to perform and promote customized services accurately. By conducting an on-site questionnaire to customers participating in camelback riding tours, we assessed the motivational factors affecting participation, satisfaction, and loyalty in this tourism segment that may have made it socially differentiated. The sixfold combination of staff performance, culture geography, diverse and humane close interaction, camel behavior and performance, sociotemporal context, and positive previous experience involves the elemental dimensions that explain customer satisfaction and return intention probability within this entertainment business. Customer knowledge is essential for stakeholders to build personalized riding experiences and align profits with environmental sustainability and biodiversity mainstream concerns into their everyday operations. In turn, domestic camel tourist rides could be managed as a viable path to nature conservation by helping endangered local breeds to avoid their functional devaluation and potential extinction.


2018 ◽  
Author(s):  
Giovanni Bulian ◽  
Yasushi Nakano

This collection of essays brings together a range of critical approaches, from varying disciplinary backgrounds, to provide an in-depth overview of the past and current status of small-scale fisheries in Japan. The book attempts to map out some of the major themes relating to community-based fisheries-management systems, environmental sustainability, lottery systems for allocating fishing spots, fishing livelihoods, local knowledge, social vulnerability to environmental hazards, socioeconomic factors affecting small-scale fisheries development, history of destructive fishing practices, women’s entrepreneurship in the seafood sector, traditional leadership systems, religious festivals, and power relationship between local communities and government agencies. The aim of this book is then to provide a comprehensive and multifaceted analysis of the cultural richness of this fishing sector, which still plays a key role in the broad academic debates focused on the potential small-scale fishery trajectories within the context of global scenarios.


2020 ◽  
Vol 11 (8) ◽  
pp. 600
Author(s):  
Bohdan Andrushkiv ◽  
Liliya Melnyk ◽  
Viktor Palianytsia ◽  
Olena Sorokivska ◽  
Roman Sherstiuk

A comparative analysis of the main indicators of ecological sustainability in Ukraine and European countries has been done and the economic indicators of nature use in Ukraine have been studied. The purpose of this article is to study the experience and development peculiarities of corporate environmental responsibility, as well as the implementation of better European environmental practice in Ukrainian business. The research methodology concerns to the study of the Environmental Sustainability Index of Ukraine and European countries, as well as the Eco-innovations Index. The key criteria for corporate environmental responsibility has been identified based on the analysis results and a list of factors affecting the environmental responsibility of the enterprise has been formed. The conceptual framework of corporate environmental responsibility in Ukraine with application European principles and approaches for creating a favourable business environment has been developed.


2019 ◽  
Vol 52 (1) ◽  
pp. 78-95
Author(s):  
Isaac Sitienei ◽  
Jeffrey Gillespie ◽  
Guillermo Scaglia

AbstractWe examine the relative importance of eight goals U.S. grass-fed beef (GFB) producers have for their farms and the relative importance of nine reasons for selecting the GFB enterprise. We further analyze factors affecting goal structure and reasons for selecting the enterprise. The data used for this study are from a 2013 mail survey of U.S. GFB producers. The most important reasons for selecting the GFB enterprise included “producing healthy beef” and “GFB is good for the environment,” classified in the study as social and environmental sustainability reasons, respectively. Reasons such as “profitability” and “strong demand for GFB” were generally of lower importance.


2013 ◽  
pp. 786-797
Author(s):  
Ioannis Manikas ◽  
Petros Ieromonachou ◽  
Dionysis Bochtis

The aim of this study is to identify a wide range of environmentally sustainable initiatives in food supply chain operations and activities. Data for this pilot study were collected through a questionnaire survey. The questionnaire consisted of nine questions. The survey was distributed through email, both as an online link as well as an electronic document that could be returned via email or in hardcopy. A total of 214 UK-based companies involved in the Agrifood products distribution sector were contacted. A correlation analysis shows that company perceptions about factors affecting decisions for the implementation of sustainable practices shares a relationship with the company’s expectations when applying sustainable initiatives. Further research built on this preliminary study will lead to the development of a model that will enable adoption of sustainable measures based on a needs and strengths analysis of the companies.


Author(s):  
Ioannis Manikas ◽  
Petros Ieromonachou ◽  
Dionysis Bochtis

The aim of this study is to identify a wide range of environmentally sustainable initiatives in food supply chain operations and activities. Data for this pilot study were collected through a questionnaire survey. The questionnaire consisted of nine questions. The survey was distributed through email, both as an online link as well as an electronic document that could be returned via email or in hardcopy. A total of 214 UK-based companies involved in the Agrifood products distribution sector were contacted. A correlation analysis shows that company perceptions about factors affecting decisions for the implementation of sustainable practices shares a relationship with the company’s expectations when applying sustainable initiatives. Further research built on this preliminary study will lead to the development of a model that will enable adoption of sustainable measures based on a needs and strengths analysis of the companies.


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