social returns
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2021 ◽  
Author(s):  
K.G.A.S Waidyasekara ◽  
◽  
K.I. Ridmika ◽  
N.M.G.H. Sandagomika ◽  
A.N Konara ◽  
...  

The construction industry, which is a labour intensive and skill development of the industry would yield both economic and social returns to the national economy. Among other occupational categories, there is a significant demand for the plant and equipment (P&E) operators in the construction industry. Nevertheless, limited numbers of research are available on the said area. Hence, the aim of this paper is to investigate the status of P&E operators in Sri Lankan building construction projects. Accordingly, this study encompassed a qualitative research approach, and six semi-structured expert interviews were conducted as the data collection tool. The study revealed that mainly two categories of P&E as moveable and immovable and further identified subcategories under each. Based on the results, occupational map was developed for the P&E operators in building construction projects in Sri Lanka. Furthermore, the study revealed that technical and mechanical skills as an essential input for an efficient P& E operator. Moreover, the paper discussed issues with P & E operators. Accordingly, inconsistency, taking long leave, poor health conditions, less experience, and less motivation were identified as prominent issues.


2021 ◽  
Vol 27 (130) ◽  
pp. 227-242
Author(s):  
Mohammed Ataallah Ali ◽  
Salman Hussein Abdullah

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments. To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed. The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic impacts to formulate a proposed mechanism for accounting for Sustainable Investment. And the experimental approach was adopted to provide a proposed mechanism for financial reporting on sustainable investment per international accounting and reporting standards and then applied at the Iraqi Midland refineries company. There are three main findings from the research: the first finding shows the possibility of financing these projects, because this project may not generate significant economic returns (aims to achieve environmental and social returns as well), by configuring a sustainable reserve allocated to finance these projects. The second finding shows the possibility of presenting accounts for sustainable investment separately from traditional accounts (sustainability reserves, sustainable assets, sustainable revenues, sustainability expenses), as this classification can play an important role in the financial sustainability analysis. The third finding is the application of the proposed mechanism that contributes to increase the company's added value. The practical effects of the research are to encourage Iraqi companies (oil companies in particular) to invest in sustainable assets and develop a way to assess the sustainability of companies, because Iraq is one of the most Arab countries burning Gas flare. The researcher tried to highlight this project because it is the best example of sustainable investment that achieves economic returns (the sale value of recovered gases), social returns (protection of citizens living in the vicinity of the refinery) and environmental returns (reducing greenhouse gas emissions that contribute to global warming), where companies avoid investing in these assets because of their high cost and lack of expected financial return, and the relevant international organizations seek to promote this type of investment and develop appropriate tools, and this research comes in line with international trend. The concept of sustainable investment is a relatively recent one, where the originality of the current research shows in its attempt to present a proposed mechanism of financial reporting that supports this new type of investment due to the relative importance of this new type of investment


2021 ◽  
Vol 148 ◽  
pp. 105651
Author(s):  
Ying Cui ◽  
Pedro S. Martins

2021 ◽  
pp. 146801732110547
Author(s):  
Jolanda Sonneveld ◽  
Judith Metz ◽  
Willeke Manders ◽  
René Schalk ◽  
Tine Van Regenmortel

Previous research has suggested that professional youth work settings empower socially vulnerable youngsters, strengthening their personal development and social participation. It is expected that youth work can prevent personal and social problems of youngsters, which may have longer term positive social returns. How the underlying methodical way of acting of youth workers contributes to prevention-focused outcomes remains unclear. This article presents a four-wave longitudinal cohort study (16 months) that investigated longitudinal associations between 12 individual methodical principles that youth workers apply in interactions with youngsters and four prevention-focused outcomes: prosocial skills, self-mastery, social network and civic participation. The sample consisted of 1,597 Dutch youngsters with a mean age of 16.5 years (SD = 3.60). Findings: Linear mixed models analysis found that all individual methodical principles were longitudinally associated with one or more outcome. The strongest associations were observed with regard to prosocial skills and civic participation. Depending on the outcome measure, methodical principles seem to be more effective for boys, for youngsters who participate for 3 years or longer in youth work settings and for youngsters between 10 and 19 years old. With regard to the effect of methodical principles on improving self-mastery, 9 of the 12 principles appeared to play no positive role in increasing self-mastery of youngsters. Applications: This study provides youth workers with a better understanding of which methodical principles are positively associated with prevention-focused outcomes as well as reinforcing the evidence-based practice of professional youth work.


2021 ◽  
Vol 13 (9) ◽  
pp. 5293
Author(s):  
Leonardo Boni ◽  
Laura Toschi ◽  
Riccardo Fini

In the last ten years, we have witnessed a proliferation of investors claiming blended value strategies, i.e., pursuing both economic and social returns in their investments. Aside from this rush for self-selecting in a blended value finance context, we still do not know to what extent the investors’ claims actually reflect investment decisions. Evidence suggests that, in some cases, such investors tend to maximize the social performance over the financial performance; in some others, the effect is reverted, but literature currently lacks studies aligning the analysis of the investment decisions with the investment portfolios. Yet, it is still unclear whether blended value investment decisions are enacted as a result of investors’ deliberate strategies and what influences this relationship. In this paper we tackle this issue, analyzing the extent to which investors’ finance firms pursuing goals aligned with their strategic aspirations. Specifically, adopting a Fractional Logistic Regression model, we test the effect of investors’ aspirations toward social impact on the extent to which their investees (i.e., the portfolio of firms in which they invest) pursue social returns. Results suggest the existence of a positive and significant investor–portfolio alignment effect (i.e., the higher the investors’ aspirations toward social impact, the higher the number of investees with higher social aspirations). Yet, this effect is influenced by contingencies at both investor and portfolio levels. Investors with strong aspirations toward social impact that: (i) invest in countries with high levels of social inequality, and (ii) are located in countries that support social progress and maximize, in their portfolios, the presence of businesses pursuing social impact. We discuss implications for future researchers, policymakers and practitioners.


2021 ◽  
Vol 111 ◽  
pp. 336-340
Author(s):  
Efraim Benmelech ◽  
Janice Eberly ◽  
Dimitris Papanikolaou ◽  
Joshua Krieger

Investment in intangible capital such as R&D has increased dramatically since the 1990s. However, productivity growth remains sluggish in recent years. One potential reason is that a significant share of the increase in intangible investment is geared toward consumer products such as pharmaceutical drugs with limited spillovers to productivity. We document that a significant share of R&D spending in the United States is done by pharmaceutical firms and geared to developing drugs for older patients. Increased life expectancy and quality of life for the elderly increases welfare but may not be reflected in estimates of total factor productivity.


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