Society has to find ways and means to reduce the emission of greenhouse gases, mainly carbon dioxide, to prevent global warming when considering inter‐generational equity with…
Abstract
Society has to find ways and means to reduce the emission of greenhouse gases, mainly carbon dioxide, to prevent global warming when considering inter‐generational equity with respect to environmental quality. The aim of the carbon dioxide emission control is to keep the level of carbon dioxide below a certain threshold level. This paper deals with the various policy instruments that are available to control greenhouse gases such as carbon dioxide. The criteria that should be used in selecting the appropriate policy instruments in controlling carbon dioxide emissions are: efficiency, equity and flexibility. Based on these criteria, the author is of the view that in the short‐run it is important for all the countries to ratify the Kyoto Protocol. However, in the long‐run, it may be possible to use the Kyoto targets to achieve an international carbon dioxide emission tradable permit system.
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Carolina Herrera-Cano (MIB) and Alejandro Herrera-Cano
The purpose of this chapter is to address the issue of climate change and its effects on developing insular countries like the Maldives in order to identify adaptive mechanisms…
Abstract
Purpose
The purpose of this chapter is to address the issue of climate change and its effects on developing insular countries like the Maldives in order to identify adaptive mechanisms and new opportunities in the international context towards achieving sustainable development, taking into account its environmental and social incidences.
Design/methodology/approach
Firstly, the chapter introduces some generalities of the Republic of the Maldives and its current challenges. Next, there is a description of the economy of the islands: here the importance of its major source of income, the tourism industry, is highlighted. Then, vulnerabilities and adaptive mechanisms are explored for the particular case of tourism.
Findings
Maldivian current efforts in disaster risk management (DRM) mitigation, preparedness, response, and reconstruction stages, and the work between government, private organizations, and civil society, implemented since the 2004 tsunami; and as a response to climate change, are examples of how to apply collaborative approaches proposed by Sustainable Development Objectives, COP21 agreement, and Sendai Framework.
Research limitations/implications
It is difficult to measure the consequences of sustainable development actions by the Maldivian government, especially in the international environment.
Practical implications
The study of the Maldivian DRM strategy in the context of climate change and the lessons from the Maldives’ tourism sector development under climate action serves as a model for other international business organizations which aim to reach sustainable development standards in the Post-2015 Development Agenda.
Originality/value
This chapter evaluated important opportunities for sustainable development agenda that can be learned from DRM measures in Maldives.
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Raises the question, how can sustainable development be achieved and what are the limiting constraints in achieving it? Focuses on key conceptual issues of “sustainable…
Abstract
Raises the question, how can sustainable development be achieved and what are the limiting constraints in achieving it? Focuses on key conceptual issues of “sustainable development” with important operational implications for its attainment but is not designed to generate a general theory of sustainability. Uses the definition put forward by Peace and Warford, which defines sustainable development as “development that secures increases in the welfare of the current generation provided that welfare in the future does not decrease”. Using this definition, considers four important sub‐objectives of sustainable development, namely: equity and social justice issues, ecological issues, economic issues (maximizing service to a given stock of resources) and environmental issues (minimizing throughput to maintain a given level of stock). Using this framework, considers the conditions necessary for sustainable development, namely: maintaining a minimum population, reducing poverty, optimal depletion of non‐renewable resources, optimal depletion of renewable but exhaustible resources, preventing environmental degradation and improving energy efficiency. Also emphasizes the need to change the current measurement of growth which fails to account for sustainability principles.
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The purpose of this paper is to investigate the role of human resource (HR) actors in the design and implementation of HR practices. More specifically, the paper explores how…
Abstract
Purpose
The purpose of this paper is to investigate the role of human resource (HR) actors in the design and implementation of HR practices. More specifically, the paper explores how interactions between various HR actors influence the design and implementation of HR practices in tourist resorts in the Maldives.
Design/methodology/approach
A qualitative, multiple case study approach was used. Data for this study were collected in seven tourist resorts in the Maldives through 49 semi-structured interviews conducted with managers with different functional roles, at various levels in the organisational hierarchy and with non-managerial employees. Field observations and a range of secondary sources supplemented the interview data.
Findings
The findings show that all HR actors influence the design and implementation of human resource management (HRM) practices in these resorts to some degree, although the extent of their involvement varies from actor to actor. Execution of HR practices necessitates interaction among HR actors as they contest and reconcile their interests and roles. High levels of social capital enhance the roles of HR actors as they overcome constraints to the implementation of HRM practices.
Research limitations/implications
This study is a qualitative and exploratory study. Data are clustered at the sub-unit level and limited to a single industry. This presents limitations in generalising the findings. A more extensive study covering other industries is necessary to explore different configurations of the negotiated relationships among HR actors.
Practical implications
This study identifies various management strategies that could be used to enhance HR actors’ social capital. These strategies could be useful for managers in other organisational settings
Originality/value
There is a dearth of literature on the interactions between managers at different levels in organisational hierarchies and with different functional roles, and how these interactions affect the design and implementation of HRM practices in organisations. Using social capital theory, this research explores the interaction between HR actors in the design and implementation of HRM in the context of self-contained resorts in the Maldives, thereby shedding light on a context that has attracted little research to date.
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Since it is necessary to give up real resources, goods and services to provide for the demands of tourists, the net benefits to an economy from tourism growth are typically…
Abstract
Since it is necessary to give up real resources, goods and services to provide for the demands of tourists, the net benefits to an economy from tourism growth are typically substantially lower than gross tourism expenditure. Recognizing this, tourism researchers are paying increased attention to the concept of yield so as to inform benefit cost analysis, government policy, marketing strategies and investment decisions in the context of tourism development. First, defines the concept of yield and discusses some problems in its measurement; identifies distortions to the competitive tourism market and the implications for tourism yield; and also explores the relationship between yield and tourism expenditure as an indicator of yield. Concludes that the yield from tourism goes beyond visitor expenditure and should take account of a wide range of economic, environmental and social costs and benefits of tourism development.
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Rafiu O. Yusuf, Zainura Zainon Noor, Ahmad Halilu Abba, Mohd Ariffin Abu Hassan, Mohammed Rafee Majid and Nasiru Idris Medugu
The purpose of this paper is to compute the amount of methane generated from the waste of livestock from 1980 to 2008; then use the information in forecasting subsequent methane…
Abstract
Purpose
The purpose of this paper is to compute the amount of methane generated from the waste of livestock from 1980 to 2008; then use the information in forecasting subsequent methane emissions by the sector in Malaysia from 2009 to 2020.
Design/methodology/approach
The research study employed two approaches; computing methane emissions from 1980 to 2008 using the IPCC guidelines, and forecasting methane emissions for the animals from 2009 to 2020 using the autoregressive integrated moving average (ARIMA) model from the predictive analysis software (PASW-SPSS 18.0).
Findings
Methane emissions from cattle, buffaloes and pigs accounted for over 95 per cent of total emissions and emissions from cattle are predicted to increase from 67.0 Gg in 2009 to 77.0 Gg by 2020. Emissions from the others will not be appreciable although poultry emissions will rise to 11.0 Gg by 2020. Attempt by the Malaysian Government to increase cattle production is not necessary at the moment as protein requirement has been met.
Research limitations/implications
ARIMA model suffers from linear and data limitation: the future value of a variable assumed to be a linear function of several past observations in ARIMA is sometimes unrealistic. Large amounts of historical data are needed in ARIMA models in order to get desired results. The inventory of the animals was taken from 1980 to 2008.This needs to be improved upon by updating it to cover up to 2011 so that the forecast will start from 2012.
Practical implications
The chosen ARIMA method has demonstrated its correctness in being adequate as a predicting tool for animal methane emissions. Policy makers can apply it so as to take practical steps to avoid these emissions.
Originality/value
This is a novice idea as animal methane emission forecasting tool. This model will be of immense use and help in predicting methane emissions from livestock.
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Jean Raar, Meropy Barut and Mohammad Istiaq Azim
The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity…
Abstract
Purpose
The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity management into the internal practices, routines and communication of organizations.
Design/methodology/approach
A qualitative interplay of theories, particularly structuration theory, applied to an interdisciplinary, communitarian and eco-centric perspective will be used to demonstrate the need for change: for researchers and practitioners to interact with other disciplines and adapt their professional, institutional and governance practices to incorporate biodiversity management and reporting within organizational structures.
Findings
Collective community action can be undertaken by aligning physical biodiversity and its setting with the interrelationship between external information structures, accountability and internal information structures, agent behaviour and the reporting of outcomes. This should assist in reducing the loss of species and richness triggered by unsound economic decision-making.
Practical implications
This is perhaps one of the few accounting studies which discuss theoretical frameworks for the integration of accounting/accountability systems and biological diversity information through a conceptual rethinking.
Social implications
This should assist in reducing the loss of species and richness triggered by unsound economic decision-making.
Originality/value
This paper re-opens the debate regarding the need for an alternative conceptual approach through which biodiversity management can be incorporated into the complexities of business interactions, and the social and natural systems, by using management accounting as a primary vehicle. This is perhaps one of the few accounting studies which discuss theoretical frameworks for the integration of accounting/accountability systems and biological diversity information through a conceptual rethinking.
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Begins by considering whether the economic theory of the supply, nature and demand for biographies developed by James M. Buchanan and Robert Tollison might apply to this…
Abstract
Begins by considering whether the economic theory of the supply, nature and demand for biographies developed by James M. Buchanan and Robert Tollison might apply to this autobiography. Outlines Tisdell’s experiences in his pre‐school years (1939‐1945), at school (1946‐1956) and as a university student (1957‐1963). Covers the period of his first appointment as a temporary lecturer at the Australian National University (1964) and of his postdoctoral travelling scholarship (1965) which took him to Princeton and Stanford and the period of his employment from 1966 onwards. His family and its history are given particular attention.
This study shows that Siemens has assiduously endeavored to achieve business excellence and enhance the company’s economic value, and has made considerable efforts to address the…
Abstract
This study shows that Siemens has assiduously endeavored to achieve business excellence and enhance the company’s economic value, and has made considerable efforts to address the issue of sustainable development in various ways. However, the study has also found that much is said than done and there are implementation issues and problems that deserve managers’ full attention. A series of recommendations are proposed to broadly address these issues and problems. Managers who have already embarked on, or intend to take, sustainability initiatives will find the study informative and insightful.
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Suresh Renukappa, Charles Egbu, Akintola Akintoye and Jack Goulding
In the early part of the twenty‐first century, the term sustainability has become a buzzword. Although featuring strongly in the popular media, trade, professional and academic…
Abstract
Purpose
In the early part of the twenty‐first century, the term sustainability has become a buzzword. Although featuring strongly in the popular media, trade, professional and academic journals, the very concept of sustainability is elusive for businesses. There is, however, a little empirical research on the perceptions of the UK industrial sectors on the concept of sustainability – which is the core raison d'être of this paper. The purpose of this paper is to capture the general perceptions of the UK industrial sectors on the concept of sustainability.
Design/methodology/approach
The aim of this paper is to capture the general perceptions of the UK industrial sectors on the concept of sustainability using a qualitative approach. Four industry sectors: energy and utility, transportation, construction and not‐for‐profit organisations (NPOs) were considered based on the environmental, social and economic impact on the UK society. Semi‐structured interviews were used to collect industry perception which was then analysed using content analysis for inference and conclusion.
Findings
The data analysis revealed that the perceptions of the UK industrial sectors on the concept of sustainability vary significantly across the four industry sectors. Four core categories were identified: environmental, economic, corporate social responsibility and triple bottom line dimension.
Practical implications
The paper concludes that the concept of sustainability is multifaceted and diverse. Although the importance of sustainability is broadly acknowledged across the four industry sectors, there is a significant lack of a common and operationalised understanding on the concept of sustainability. Therefore, it is recommended that there is an urgent need to develop and deploy an industry‐wide awareness‐raising programme on the concept of sustainability.
Originality/value
The paper provides a richer insight into the understanding and awareness of the meaning of sustainability at a conceptual level.