Multinationals' accountability on sustainability: the evolution of third-party assurance of sustainability reports

OpenAIRE

Perego, P.; Kolk, A.

2012-01-01

In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of sustainability assuran...

Accounting for environmental and social sustainability

OpenAIRE

Mejia Soto, Eutimio; Vargas Marín, Luis Alberto

2012-01-01

Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interest...

Multinationals' accountability on sustainability: the evolution of third-party assurance of sustainability reports

NARCIS (Netherlands)

Perego, P.; Kolk, A.

2012-01-01

In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of

Using the Program Sustainability Assessment Tool to Assess and Plan for Sustainability

Science.gov (United States)

Mainor, Avia; Moreland-Russell, Sarah; Maier, Ryan C.; Brossart, Laura; Luke, Douglas A.

2014-01-01

Implementing and growing a public health program that benefits society takes considerable time and effort. To ensure that positive outcomes are maintained over time, program managers and stakeholders should plan and implement activities to build sustainability capacity within their programs. We describe a 3-part sustainability planning process that programs can follow to build their sustainability capacity. First, program staff and stakeholders take the Program Sustainability Assessment Tool to measure their program’s sustainability across 8 domains. Next, managers and stakeholders use results from the assessment to inform and prioritize sustainability action planning. Lastly, staff members implement the plan and keep track of progress toward their sustainability goals. Through this process, staff can more holistically address the internal and external challenges and pressures associated with sustaining a program. We include a case example of a chronic disease program that completed the Program Sustainability Assessment Tool and engaged in program sustainability planning. PMID:24456644

The Importance of the Sustainability of Environmental Accounting

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Habib Akdoğan

2015-06-01

Full Text Available : Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods  etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system. In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity. Keywords: Environmental Accounting; Sustainability; Environmental Costs

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

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Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

Ecological accounting based on extended exergy: a sustainability perspective.

Science.gov (United States)

Dai, Jing; Chen, Bin; Sciubba, Enrico

2014-08-19

The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

Sustainable competitive advantage for accountable care organizations.

Science.gov (United States)

Macfarlane, Michael Alex

2014-01-01

In the current period of health industry reform, accountable care organizations (ACOs) have emerged as a new model for the delivery of high-quality and cost-effective healthcare. However, few ACOs operate in direct competition with one another, and the accountable care business model has yet to present a means of continually developing new marginal value for patients and network partners. With value-based purchasing and patient consumerism strengthening as market forces, ACOs must build organizational sustainability and competitive advantage to meet the value demands set by customers and competitors. This essay proposes a strategy, adapted from the disciplines of agile software development and Lean product development, through which ACOs can engage internal and external customers in the development of new products that will provide sustainability and competitive advantage to the organization by decreasing waste in development, promoting specialized knowledge, and closely targeting customer value.

Environmental Accounting: Concepts, Practive and Assessment of Sustainable Development

OpenAIRE

Vardon, Michael; Harrison, Bob

2002-01-01

Quantitative assessment of sustainable development requires accounting for the depletion and degradation of natural resources and other environmental impacts of economic development. The United Nations System of Integrated Economic and Environmental Accounting (SEEA) provides a system that links economic activities to changes in the environment and natural resources. SEEA has guided the development of environmental accounts by the Australian Bureau of Statistics. This paper describes how SEEA...

Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures

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Florentin Caloian

2013-11-01

Full Text Available In order to ensure a sustainable development of an entity, a sustainability accounting report, trustfulness and proper made is mandatory for financial users. As a fact, the entities have to reveal social and environment information in order to increase the creditworthiness in the activity they realized. The purpose of this research is to point out how the sustainability accounting report influences the financial performance of the companies, by quantifying the social and environment elements in a score variable. The analysis is done upon the societies that are listed on the first category of Bucharest Stock of Exchange and tries to identity the way through which sustainable development can be ensured. The results are based on a linear regression model and find a direct positive correlation between the score variable and the financial performance of the companies

Is Current Account of Turkey Sustainable ? Evidence from Nonlinear Unit Root Tests

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Serkan Taştan

2015-09-01

Full Text Available In this paper, current account sustainability of Turkey is analyzed in a nonlinear framework. Various nonlinear unit root tests have been used to test for structural break, sign and size nonlinearity. We have tested structural break and size nonlinearity separately and structural break-sign and size-sign nonlinearities simultaneously. Only considering the size nonlinearity, we have found that the current account of Turkey is sustainable. Thus, the size nonlinearity, in other words the speed of reversion to equilibrium, is essential for the current account sustainability of Turkey. We have also found that the speed of adjustment towards equilibrium is symmetric, while considering size and sign nonlinearities simultaneously.

A Meta-Analysis of Two Decades of Sustainability Accounting Literature

DEFF Research Database (Denmark)

Murthy, Vijaya; Parisi, Cristiana

extends upon the previous literature reviews, by extending the scope and the time frame. The paper seeks to make a particular contribution with an objective to consider the state of what is more often now described as ‘sustainability accounting research’ (SAR). In this paper we provide a general view......The purpose of this article is to examine the literature on sustainability accounting research (SAR), by performing a meta-analysis of literature and critiquing of SAR articles in selected accounting journals covering twenty years: the period 1993-2012 inclusive. We conduct a descriptive meta......-analysis of 473 SAR articles, published in ten top ranked managerial accounting journals providing a global perspective of the field. We use a method previously employed in various other fields, to select and classify the academic articles. Our findings show that SAR has been consistently developing...

A Commentary on"'Sustainability and Accounting Education: The Elephant in the Classroom"

Science.gov (United States)

Laine, Matias

2013-01-01

In this commentary Matias Laine reviews the vivid paper written by Rob Gray (2013) who discusses his view of how sustainability is positioned within accounting education and how accounting educators can directly approach sustainability in their teaching. Laine notes many of the aspects that Gray considers important reflect the starting point of…

THE INDONESIA BEST SUSTAINABILITY REPORT AS A STUDENT’S ACCOUNTING TOOL TO UNDERSTAND CSR CONCEPT

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Ranto P. Sihombing

2015-10-01

Full Text Available Guideline Reporting Initiatives has long become the guidance for making sustainability report (SR.  It contains the company’s Corporate Social Responsibilities (CSR activities. By using these guidelines, the CSR activities of the company can be focused on and directed to minimize the negative impact. CSR activities will be grouped into three bottom lines of activities that are profit, people and planet. SR analyzed were the ones from companies associated with the exploration of natural resources which are the best in publishing the reports and conducting the CSR programs. The data obtained from questionnaire and interviews of accounting students from environmental and social accounting class in which there are also students from Slovenia, Lithuania and Ukraine. The results of this study found that students can understand easily the meaning of CSR in a comprehensive manner. They know both aspect of disclosure and report of the sustainability report.

Activity-Based Costing Using Multicriteria Drivers: An Accounting Proposal to Boost Companies Toward Sustainability

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Heitor F. Marinho Neto

2018-05-01

Full Text Available Recognizing that natural environment is reaching its maximum limits in providing resources and diluting the waste generated by human production systems, efforts toward more sustainable production systems are mandatory to secure the development of future generations. For this purpose, changing the productivity model adopted by companies that are almost exclusively rooted on circulating money to generate profit, named business as usual, is an important issue. In this sense, an alternative would be establishing the relationship of stocks and flows of energy, material, and information with environmental, economic and social outcomes, thus resulting in new accounting approaches. This work aims to propose an activity-based costing (ABC based on multicriteria drivers including economic, emissions, and emergy (with an “m” values. The proposed ABC costing allocates each one of the multicriteria drivers into a specific part of the sustainability conceptual model, in an attempt to embrace a holistic perspective and allow for a sustainable-based decision, rather than considering purely economic drivers. The goal programming (GP method is considered so as to support a decision based on multicriteria aspects. Results show that the proposed accounting approach known as ABCsustain allows for decisions toward a company's sustainability by acting on both the amount and kind of a company's product that should be managed, as well as on the effective increase of a specific company's activity or process. The proposed ABCsustain could make the insertion of environmental issues into companies strategic planning more effective. It is expected that environmental issues go beyond a simple diagnoses and begin to be considered as action in factum in the companies' decisions toward achieving a more sustainable world system.

Sustained Implementation Support Scale: Validation of a Measure of Program Characteristics and Workplace Functioning for Sustained Program Implementation.

Science.gov (United States)

Hodge, Lauren M; Turner, Karen M T; Sanders, Matthew R; Filus, Ania

2017-07-01

An evaluation measure of enablers and inhibitors to sustained evidence-based program (EBP) implementation may provide a useful tool to enhance organizations' capacity. This paper outlines preliminary validation of such a measure. An expert informant and consumer feedback approach was used to tailor constructs from two existing measures assessing key domains associated with sustained implementation. Validity and reliability were evaluated for an inventory composed of five subscales: Program benefits, Program burden, Workplace support, Workplace cohesion, and Leadership style. Exploratory and confirmatory factor analysis with a sample of 593 Triple P-Positive Parenting Program-practitioners led to a 28-item scale with good reliability and good convergent, discriminant, and predictive validity. Practitioners sustaining implementation at least 3 years post-training were more likely to have supervision/peer support, reported higher levels of program benefit, workplace support, and positive leadership style, and lower program burden compared to practitioners who were non-sustainers.

Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

Science.gov (United States)

Moore, Paula Hearn; Griffin, Richard B.

2017-01-01

This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices

OpenAIRE

Kolk, A.

2008-01-01

Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of corporate governance, which expand to staff-related, ethical aspects; and sustainability reporting that has broadened from environment only to social and financial issues. This article examines to wha...

Computer programs as accounting object

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I.V. Perviy

2015-03-01

Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

An Accounting Program Merit Pay Survey

Science.gov (United States)

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

2010-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

A unit-level perspective on the long-term sustainability of a nursing best practice guidelines program: An embedded multiple case study.

Science.gov (United States)

Fleiszer, Andrea R; Semenic, Sonia E; Ritchie, Judith A; Richer, Marie-Claire; Denis, Jean-Louis

2016-01-01

Best practice guidelines are a tool for narrowing research-to-practice gaps and improving care outcomes. There is some empirical understanding of guideline implementation in nursing settings, yet there has been almost no consideration of the longer-term sustainability of guideline-based practice improvements. Many healthcare innovations are not sustained, underscoring the need for knowledge about how to promote their survival. To understand how a nursing best practice guidelines program was sustained on acute healthcare center nursing units. We undertook a qualitative descriptive case study of an organization-wide nursing best practice guidelines program with four embedded nursing unit subcases. The setting was a large, tertiary/quaternary urban health center in Canada. The nursing department initiated a program to enhance patient safety through the implementation of three guidelines: falls prevention, pressure ulcer prevention, and pain management. We selected four inpatient unit subcases that had differing levels of program sustainability at an average of almost seven years post initial program implementation. Data sources included 39 key informant interviews with nursing leaders/administrators and frontline nurses; site visits; and program-related documents. Data collection and content analysis were guided by a framework for the sustainability of healthcare innovations. Program sustainability was characterized by three elements: benefits, routinization, and development. Seven key factors most accounted for the differences in the level of program sustainability between subcases. These factors were: perceptions of advantages, collaboration, accountability, staffing, linked levels of leadership, attributes of formal unit leadership, and leaders' use of sustainability activities. Some prominent relationships between characteristics and factors explained long-term program sustainability. Of primary importance was the extent to which unit leaders used sustainability

An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage

DEFF Research Database (Denmark)

Holm, Morten; Kumar, V.; Plenborg, Thomas

2016-01-01

This study examines whether using customer accounting systems for resource allocation purposes is a source of sustainable competitive advantage. Based on a longitudinal data set comparing the performance of firms that adopt customer accounting and their industry benchmarks, we find that financial...... accounting systems is a source of temporary rather than sustainable competitive advantage. The results are robust to other strategic events around the time of adoption, different matching of peers, and the influence of other factors that could be expected to influence firm performance. We discuss...

Building Innovation and Sustainability in Programs of Research.

Science.gov (United States)

Villarruel, Antonia M

2018-01-01

Innovation and sustainability are two important concepts of impactful programs of research. While at first glance these concepts and approaches may seem at odds, they are synergistic. We examine the social, political, and policy context as it relates to innovation and sustainability. We present an exemplar of a program of research and discuss factors to consider in developing innovative and sustainable programs of research. Innovation is an important component of sustainable programs of research. Understanding the social and political context and addressing relevant policy issues are factors to be considered in both innovation and sustainability. Innovation and sustainability, important components of research, are also central to clinical practice. Open communication between researchers and clinicians can support the acceleration of innovations and the integration of evidence-based findings in practice. © 2017 Sigma Theta Tau International.

Public health program capacity for sustainability: a new framework.

Science.gov (United States)

Schell, Sarah F; Luke, Douglas A; Schooley, Michael W; Elliott, Michael B; Herbers, Stephanie H; Mueller, Nancy B; Bunger, Alicia C

2013-02-01

Public health programs can only deliver benefits if they are able to sustain activities over time. There is a broad literature on program sustainability in public health, but it is fragmented and there is a lack of consensus on core constructs. The purpose of this paper is to present a new conceptual framework for program sustainability in public health. This developmental study uses a comprehensive literature review, input from an expert panel, and the results of concept-mapping to identify the core domains of a conceptual framework for public health program capacity for sustainability. The concept-mapping process included three types of participants (scientists, funders, and practitioners) from several public health areas (e.g., tobacco control, heart disease and stroke, physical activity and nutrition, and injury prevention). The literature review identified 85 relevant studies focusing on program sustainability in public health. Most of the papers described empirical studies of prevention-oriented programs aimed at the community level. The concept-mapping process identified nine core domains that affect a program's capacity for sustainability: Political Support, Funding Stability, Partnerships, Organizational Capacity, Program Evaluation, Program Adaptation, Communications, Public Health Impacts, and Strategic Planning. Concept-mapping participants further identified 93 items across these domains that have strong face validity-89% of the individual items composing the framework had specific support in the sustainability literature. The sustainability framework presented here suggests that a number of selected factors may be related to a program's ability to sustain its activities and benefits over time. These factors have been discussed in the literature, but this framework synthesizes and combines the factors and suggests how they may be interrelated with one another. The framework presents domains for public health decision makers to consider when developing

Sustainable Innovation, Management Accounting and Control Systems, and International Performance

Directory of Open Access Journals (Sweden)

Ernesto Lopez-Valeiras

2015-03-01

Full Text Available This study analyzes how Management Accounting and Control Systems (MACS facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities, which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.

ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

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Edouard T. Djeutem

2013-04-01

Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

Assessment Practices in Undergraduate Accounting Programs

Science.gov (United States)

Lusher, Anna L.

2010-01-01

This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

The Russian Nuclear Material Protection, Control and Accounting Program: Analysis and prospect

International Nuclear Information System (INIS)

Kempf, C.R.

1998-01-01

This paper summarizes an analysis of the US-Russian Nuclear Material Protection, Control and Accounting (MPC and A) Program, developed on the basis of extensive discussions with US laboratory participants as well as personal experience. Results of the discussions have been organized into three main areas: Technical/MPC and A Progress; Programmatic and Administrative Issues; and Professional Aspects. Implications for MPC and A effectiveness, for MPC and A sustainability, and for future relations and collaboration are derived. Suggested next steps are given

Compendium of Environmental Sustainability Indicator Collections: 2006 National Footprint Accounts (NFA)

Data.gov (United States)

National Aeronautics and Space Administration — The 2006 National Footprint Accounts (NFA) portion of the Compendium of Environmental Sustainability Indicator Collections, version 1.1 is a data set that measures...

Sustainable Effects of Small Hydropower Substituting Firewood Program in Majiang County, Guizhou Province, China

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Xiaoxia Zhang

2017-06-01

Full Text Available Small hydropower substituting fuel (SHSF is an ecological environment protection program to improve regional ecosystems and alleviate poverty. However, the sustainability of SHSF programs remains controversial due to lingering doubts about its potential for socioeconomic development and its environmental impacts. The sustainability of SHSF was examined based on field investigations and household questionnaire surveys. The results were as follows: (1 Biomass of SHSF protected masson pine (Pinus massoniana and weeping cypress (Platycladus orientalis plantations were 11.06 t·ha−1 and 7.15 t·ha−1 higher than unprotected plantations, respectively. Furthermore, the differences in ecosystem biomass were mainly derived from arbor biomass. While the energy conversion efficiency based on field investigations was merely 1.28 kg (kWh−1, which was only 64% of the empirical value and 54% of the guideline for accounting for the ecological benefit of small hydropower substituting fuel. (2 Households’ total income in SHSF villages was higher than in households with access to a hydropower plant but no substituting fuel or households with no hydropower plant. (3 Most of the households had a positive attitude towards SHSF because of its cheaper electricity and associated ecological environmental improvements. Overall, our results suggest optimistic and sustainable prospects for the SHSF program; however, continued education and policy communications are needed to sustain program success.

Through the looking glass: The emergence, evolution and embedding of sustainability accounting in a family business

OpenAIRE

Maughan, R.

2017-01-01

This study extends and deepens our understanding of why and how organisational sustainability activities and accounting unfold and embed over time. It presents a longitudinal case study examining the emergence and evolution of an environmental management system, environmental management accounting, sustainability reporting, and a sustainability programme in a large, family-owned group of companies. The case analysis is theoretically framed using the concepts of organisational identity and int...

Sustainability accounting and accountability (2nd ed.)

NARCIS (Netherlands)

Bebbington, J.; Unerman, J.; O'Dwyer, B.

2014-01-01

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims

Accounting of forest resources in the framework of sustainable development

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I.V. Zamula

2015-09-01

Full Text Available Nowadays, deforestation of territories and degradation of forest resources is a global problem as it leads to a climate change, soil degradation, the decline in natural reproduction of forest resources and to the disappearance of many valuable species of forest cultures. Due to the importance of the preservation of forest resources for environment it is necessary to revise the conceptual approach to the reflection of such resources both at the micro- and at the macroeconomic level. Preservation, rational use and reproduction of forest resources is one of the priorities of forestry development inUkraine. Accounting is a tool which allows to form the information about the condition and availability of forest resources. In this regard, we consider that the accounting information is an important tool for the preservation of forest assets and the reduction of anthropogenic impacts on these slowly recovering natural resources. The reflection of forest resources in accounting should be implemented on the basis of the rules defined in the P(S BU 30 called «Biological Assets» and IAS 41 called «Agriculture». In addition, we consider that while reflecting of forest resources in accounting it’s necessary to take into account the life cycle of the tree stand which consists of several stages where each one should be taken into account in the recognition of expenses on their reproduction. For the formation of analytical cuts of the costs of care for the forest resources and their protection is proposed to open the following 3 sub-accounts to the account 155 called «Expenses on the formation of forest resources»: the first is «Expenses on the landing of forest cultures», the second is «Expenses on care for forest resources» and the third one is «Expenses on the protection of forest resources». Sustainable forest management involves the reproduction of forest resources. One of the main criteria for evaluating the effectiveness of forest management

GREEN CONCEPTS AND MATERIAL FLOW COST ACCOUNTING APPLICATION FOR COMPANY SUSTAINABILITY

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Rochman Marota

2017-02-01

Full Text Available Health equipment and furniture become a complementary factor for good health services to the communities. Management of health equipment and furniture is started by manufacturers within the industry scope and sustainable business processes. This study aimed to apply green concepts and MFCA at PT XYZ, and to analyze their effects on the dimensions of the company sustainability. To measure the effects of green concepts and MFCA on the dimensions of corporate sustainability, a multiple regression analysis was used. The analysis showed that they gave significant effects from the results of the F test, t test and probability test. From these results, a number of suggestions for improvement of production process performance as managerial implications for maintaining the stability of the company sustainability index were formulated.Keywords: efficiency and effectiveness of production cost, green concepts, the company sustainability, material flow cost accounting

Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

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Antonio Gonçalves Oliveira

2013-03-01

Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

Preparing a Programmed Review in Accounting

Science.gov (United States)

Moore, Connie Remaly

1975-01-01

The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

How to use composite indicator and linear programming model for determine sustainable tourism.

Science.gov (United States)

Ziaabadi, Maryam; Malakootian, Mohammad; Zare Mehrjerdi, Mohammad Reza; Jalaee, Seied Abdolmajid; Mehrabi Boshrabadi, Hosein

2017-01-01

The tourism industry which is one of the most dynamic economic activities in today's world plays a significant role in the sustainable development. Therefore, in addition to paying attention to tourism, sustainable tourism must be taken into huge account; otherwise, the environment and its health will be damaged irreparably. To determine the level of sustainability in this study, indicators of sustainable tourism were first presented in three environmental health, economic and social aspects. Then, the levels of sustainable tourism and environmental sustainability were practically measured in different cities of Kerman Province using a composite indicator, a linear programming model, Delphi method and the questionnaire technique. Finally, the study cities (tourist attractions) were ranked. Result of this study showed that unfortunately the tourism opportunities were not used appropriately in these cities and tourist destinations, and that environmental aspect (health and environmental sustainability) had very bad situations compared to social and economic aspects. In other words, environmental health had the lowest levels of sustainability. The environment is a place for all human activities like tourism, social and economic issues; therefore, its stability and health is of great importance. Thus, it is necessary to pay more attention to sustainability of activities, management and environmental health in planning sustainable development in regional and national policy.

Special issue on"social responsibility accounting and reporting in times of ‘sustainability Downturn/crisis

Directory of Open Access Journals (Sweden)

Carmen Correa-ruiz

2011-08-01

Full Text Available At a time when sustainability performance does not seem to match the expectations raised by the sustainable development concept and, moreover, when the economic downturn and crisis could be further eroding social and environmental concerns and values, the notion of sustainability crisis provides an interesting starting point to reflect on the role of Social and Environmental Accounting Research. Lack of humanity and values, short term economic approach, institutional capture and misunderstanding and misuse of democracy, have all served as catalysts of sustainability downturn and crisis. Thus, this editorial attempts to advance public interest accounting by discussing the controversy around Sustainability and Corporate Social Responsibility, expecting that the constitutive effects of researchers’ words in this special issue and in future research agendas, will result in more transformative power relations able to enhance a healthy democracy inspired by the capacity to do things and to transform individuals’ attitudes and behaviours, as well as the institutional response to the sustainability crisis.

A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development

Directory of Open Access Journals (Sweden)

Murugesh Arunachalam

2007-12-01

formulating strategies for sustainable development of the Taupo District in New Zealand. Alternating between our pre-understanding and the empirical data, a process known as “fusion of horizons” (Gadamer, 1975 in philosophical hermeneutics, is a means by which theories can be developed. This interpretive study indicates that meaning of accountability can be extended beyond a narrow conventional sense portraying accountability as a process of providing an account. Accountability also involves other dimensions such as moral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility. From a communitarian perspective these dimensions of accountability emphasise the centrality of community and communal values. Accountability for environmental and social issues extends beyond the domain of corporations, and involves community participation.

Educating Accounting Students in the Age of Sustainability

Directory of Open Access Journals (Sweden)

Mansurul Alam

2009-12-01

Full Text Available In many Business Schools today, accounting academics have been introduced to the concept of sustainabilitythat challenges the dominant 20th century way of doing business. In these schools, it is now reasoned that thepurpose of business may be better achieved if it involves taking decisions that recognize the holisticeconomic, social and environmental consequences of those decisions. Simply justifying decisions on the basisthat shareholders’ wealth will be maximized is now thought by many to be inadequate. We argue that this newperspective should not be taught to accounting students. Rather we argue that (following Aristotle studentsshould be exposed to arguments that encourage them to develop the virtue of “unfettered vigor”, comingfrom intelligent personal choice, which will help them recognize that “good living”, by themselves and theirdescendants, is dependent on the sustainable business perspective being adopted in society.

Purposes, paradigms and pressure groups: Accountability and sustainability in EU environmental assessment, 1985–2010

International Nuclear Information System (INIS)

Sheate, William R.

2012-01-01

Twenty five years since the introduction of the European Union (EU) environmental impact assessment (EIA) Directive in 1985 this paper reflects on the extent to which environmental assessment (EA) processes, over the course of their evolution over the last 25 years in the EU, have provided a platform for enhancing accountability and sustainability. Surprisingly—in the context of legal mandates for EA—there is little reference in the EA literature explicitly to the literature on accountability and the role EA may play in this increasingly important aspect of governance. The paper explores EA implementation principally from an environmentalist perspective and particularly the way in which NGOs and other advocates for the environment in the UK and EU have used the EA legislation as a lever for increasing democratic, corporate and professional accountability of proponents and decision-makers alike. From an a historical analysis, including two historical EIA case studies and two contemporary SEA case studies, it becomes clear that EA has had an important role to play—at the legislative level in providing the requirements for accountability, and at the implementation level as the lever that can be used to hold individuals, organisations and authorities to account for their actions. The relationship with the shift to sustainability is a close one, since sustainable development demands greater public involvement in decision-making and greater accountability of executive decisions to the public. The lessons from this analysis allow the development of a nascent policy-oriented theory regarding EA's role in accountability, which provides a framework for a distinctive new area of EA research and policy analysis. Moreover, an accountability perspective on EA could help re-frame EA for policy makers from being purely an informational and procedural instrument to one which promotes better accountability and sustainability simultaneously. - Highlights: ► Little attention

The need for global application of the accountability for reasonableness approach to support sustainable outcomes

DEFF Research Database (Denmark)

Byskov, Jens; Maluka, Stephen Oswald; Marchal, Bruno

2017-01-01

The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led...... lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability...... should be widely adopted in projects and services under close monitoring and frequent reviews....

Sustaining health education research programs in Aboriginal communities.

Science.gov (United States)

Wisener, Katherine; Shapka, Jennifer; Jarvis-Selinger, Sandra

2017-09-01

Despite evidence supporting the ongoing provision of health education interventions in First Nations communities, there is a paucity of research that specifically addresses how these programs should be designed to ensure sustainability and long-term effects. Using a Community-Based Research approach, a collective case study was completed with three Canadian First Nations communities to address the following research question: What factors are related to sustainable health education programs, and how do they contribute to and/or inhibit program success in an Aboriginal context? Semi-structured interviews and a sharing circle were completed with 19 participants, including members of community leadership, external partners, and program staff and users. Seven factors were identified to either promote or inhibit program sustainability, including: 1) community uptake; 2) environmental factors; 3) stakeholder awareness and support; 4) presence of a champion; 5) availability of funding; 6) fit and flexibility; and 7) capacity and capacity building. Each factor is provided with a working definition, influential moderators, and key evaluation questions. This study is grounded in, and builds on existing research, and can be used by First Nations communities and universities to support effective sustainability planning for community-based health education interventions.

Measuring sustainability as a programming tool for health sector investments: report from a pilot sustainability assessment in five Nepalese health districts.

Science.gov (United States)

Sarriot, Eric; Ricca, Jim; Ryan, Leo; Basnet, Jagat; Arscott-Mills, Sharon

2009-01-01

Sustainability is a critical determinant of scale and impact of health sector development assistance programs. Working with USAID/Nepal implementing partners, we adapted a sustainability assessment framework to help USAID test how an evaluation tool could inform its health portfolio management. The essential first process step was to define the boundaries of the local system being examined. This local system-the unit of analysis of the study-was defined as the health district.We developed a standardized set of assessment tools to measure 53 indicators. Data collection was carried out over 4 weeks by a Nepalese agency. Scaling and combining indicators into six component indices provided a map of progress toward sustainable maternal, child, health, and family planning results for the five districts included in this pilot study, ranked from "no sustainability" to "beginning of sustainability."We conclude that systematic application of the Sustainability Framework could improve the health sector investment decisions of development agencies. It could also give districts an information base on which to build autonomy and accountability. The ability to form and test hypotheses about the sustainability of outcomes under various funding strategies-made possible by this approach-will be a prerequisite for more efficiently meeting the global health agenda.

Biomass sustainability criteria: Greenhouse gas accounting issues for biogas and biomethane facilities

International Nuclear Information System (INIS)

Adams, P.W.R.; Mezzullo, W.G.; McManus, M.C.

2015-01-01

Biomass sustainability criteria were introduced in the UK following the EU Renewable Energy Directive. Criteria are now applicable to solid biomass and biogas, however because it is not mandatory criteria can be adapted by member states with the risk of different interpretation. Operators are required to report greenhouse gas (GHG) emissions for every MJ of energy produced. This paper provides a rigorous analysis of the current GHG emissions accounting methodology for biogas facilities to assess expected compliance for producers. This research uses data from operating CHP and biomethane facilities to calculate GHG emissions using the existing methodology and Government calculator. Results show that whilst many biogas facilities will meet GHG thresholds, as presently defined by Government, several operators may not comply due to methodological uncertainties and chosen operating practices. Several GHG accounting issues are identified which need to be addressed so the biogas industry achieves its reporting obligations and is represented objectively with other bioenergy technologies. Significant methodological issues are highlighted; including consignment definition, mass balance allocation, measurement of fugitive methane emissions, accounting for digestate co-products, fossil fuel comparators, and other accounting problems. Recommendations are made to help address the GHG accounting issues for policy makers and the biogas industry. - Highlights: • GHG accounting issues identified that affect potential compliance with legislation. • Appropriate recognition of digestate value is a key issue for biogas industry. • Fugitive methane emissions measurement is critical for sustainability criteria. • Chosen fossil fuel comparator value determines the potential GHG saving. • Rigorous analysis of GHG accounting methodology for biogas and biomethane systems.

Mineral resources accounting: A technique formonitoring the Philippine mining industry for sustainable development

Science.gov (United States)

Santos, Teodoro M.; Zaratan, May L.

Mining which extracts exhaustible mineral resources has been condemned by certain sectors as promoting social inequity and underdevelopment. This is so because once a tonne of copper, say, is mined it is forever lost to the future generation. Such perception translates into policies that are usually disadvantageous or even hostile to the industry. Despite this adverse criticism, recent developments in natural resources accounting indicate that mining can truly contribute to the sustainable economic development of a society. True worth of mining in economic development can be assessed and monitored on a continuing basis through an appropriate system of natural accounts (SNA). If the industry is found deficient, such SNA can also point out how the industry can be made to constribute to sustainable growth. The prevailing SNA is criticized as having failed to capture the adverse effects on the welfare of society of producing a nonrenewable resource such as minerals. For instance, the production of copper for a particular year registers an increase in gross national product equivalent to its monetary value. However, the concomitant depletion of the country's natural wealth due to such production is nowhere recorded in the SNA. This faulty accounting gives rise to policies that result in nonsustainable economic growth. In order to address the preceding problem, this paper presents an accounting formula applicable to any nonrenewable resource whereby revenue is decomposed into income and capital components. To achieve sustainable economic growth, it states that the capital component must be invested to generate future incomes. However, investments need not be confined to the same sector. Application of the accounting scheme to the Philippine copper and gold sectors during the 1980-1990 period leads to the following conclusions: (a) by and large, gold and copper mining operations have indeed contributed positively to national income, contrary to allegations of certain

Accounting Programs' Home Pages: What's Happening.

Science.gov (United States)

Peek, Lucia E.; Roxas, Maria L.

2002-01-01

Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

National investment programs and sustainable development

OpenAIRE

Szyja, Paulina

2014-01-01

In situation of economic crisis many countries, for example the United States, members of European Union prepared anti-crisis programs to conduct investments. In most cases, they concentrated on modernization of transport or energy infrastructure. In Poland it would have been presented program "Polish Investments". The main purposes of the article is presentation of public investments programs and their role in sustainable development.

Factors influencing perceived sustainability of Dutch community health programs.

Science.gov (United States)

Vermeer, A J M; Van Assema, P; Hesdahl, B; Harting, J; De Vries, N K

2015-09-01

We assessed the perceived sustainability of community health programs organized by local intersectoral coalitions, as well as the factors that collaborating partners think might influence sustainability. Semi-structured interviews were conducted among 31 collaborating partners of 5 community health programs in deprived neighborhoods in the southern part of the Netherlands. The interview guide was based on a conceptual framework that includes factors related to the context, the leading organization, leadership, the coalition, collaborating partners, interventions and outcomes. Interviews were recorded, transcribed and content analyzed using NVivo 8.0. Participants in each of the programs varied in their perceptions of the sustainability of the program, but those people collaborating in pre-existing neighborhood structures expressed relatively high faith in their continuation. The participating citizens in particular believed that these structures would continue to address the health of the community in the future. We found factors from all categories of the conceptual framework that were perceived to influence sustainability. The program leaders appeared to be crucial to the programs, as they were frequently mentioned in close interaction with other factors. Program leaders should use a motivating and supportive leadership style and should act as 'program champions'. © The Author (2013). Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

Dynamical resource nexus assessments: from accounting to sustainability approaches

Science.gov (United States)

Salmoral, Gloria; Yan, Xiaoyu

2017-04-01

Continued economic development and population growth result in increasing pressures on natural resources, from local to international levels, for meeting societal demands on water, energy and food. To date there are a few tools that link models to identify the relationships and to account for flows of water, energy and food. However, these tools in general can offer only a static view often at national level and with annual temporal resolution. Moreover, they can only account flows but cannot consider the required amounts and conditions of the natural capital that supplies and maintains these flows. With the emerging nexus thinking, our research is currently focused on promoting dynamical environmental analyses beyond the conventional silo mentalities. Our study aims to show new advancements in existing tools (e.g., dynamical life cycle assessment) and develop novel environmental indicators relevant for the resource nexus assessment. We aim to provide a step forward when sustainability conditions and resilience thresholds are aligned with flows under production (e.g., food, water and energy), process level under analysis (e.g., local production, transport, manufacturing, final consumption, reuse, disposal) and existing biophysical local conditions. This approach would help to embrace and better characterise the spatiotemporal dynamics, complexity and existing links between and within the natural and societal systems, which are crucial to evaluate and promote more environmentally sustainable economic activities.

12 CFR 370.4 - Transaction Account Guarantee Program.

Science.gov (United States)

2010-01-01

... GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a) In addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... determining whether funds are in a noninterest-bearing transaction account for purposes of this section, the...

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ STANDARTLARI KURULU - SUSTAINABILITY ACCOUNTING STANDARDS BOARD

Directory of Open Access Journals (Sweden)

Çağatay AKARÇAY

2014-07-01

Full Text Available ÖzetSürdürülebilirlik eski bir terim olmasına rağmen, iş dünyasındaki gelişmeler ve artan rekabet sebebiyledevamlılıklarını güvenceye almak isteyen işletmeler açısından yeniden önem kazanmıştır. Sürdürülebilirlik,ekonomik, çevresel ve toplumsal olmak üzere üç boyuttan oluşur. Sürdürülebilirlik yaklaşımı bu üç boyutunişletme stratejilerine dahil edilmesini ve bu üç boyutla ilgili performansın raporlanmasını gerektirir.Sürdürülebilirlik muhasebesi ve raporlaması finansal muhasebenin tamamlayıcısı olarak kabul edilebilir.Finansal bilgi ve sürdürülebilirlik bilgisi birlikte kullanıldığında işletmenin değer yaratma ve performansıhakkında eksiksiz görünüm sunar. Bu çalışmanın amacı sektöre özel sürdürülebilirlik muhasebesistandartları oluşturan Sürdürülebilirlik Muhasebesi Standartları Kurulu hakkında bilgi sunmak ve nispetenyeni olan bu kuruluşla ilgili Türkçe literatüre katkı sağlamaktır.AbstractAlthough sustainability is an old concept, developments in the business world and increasedcompetition have caused the business entities to refocus on this concept in order to safeguard theircontinuity. Sustainability consists of three dimensions, economic, environmental, and social. Sustainabilityapproach requires the integration of these dimensions into business strategies and the reporting theperformance of business activities related to these three dimensions. Sustainability accounting and reportingcan be considered as a complement to financial accounting. When used together, financial informationand sustainability information can provide a complete view of the performance and value creation of acorporation. This paper aims to provide information regarding the Sustainability Accounting StandardsBoard that provides industry specific sustainability accounting standards and to contribute to the Turkishliterature regarding this relatively new organization.

Comparing emergy accounting with well-known sustainability metrics: The case of Southern Cone Common Market, Mercosur

International Nuclear Information System (INIS)

Giannetti, B.F.; Almeida, C.M.V.B.; Bonilla, S.H.

2010-01-01

The quality and the power of human activities affect the external environment in different ways that can be measured and evaluated by means of several approaches and indicators. While the scientific community has been publishing several proposals for sustainable development indicators, there is still no consensus regarding the best approach to the use of these indicators and their reliability to measure sustainability. It is important, therefore, to question the effectiveness of sustainable development indicators in an effort to continue in the search for sustainability. This paper compares the results obtained with emergy accounting with five global Sustainability Metrics (SMs) proposed in the literature to verify if metrics are communicating coherent and similar information to guide decision makers towards sustainable development. Results obtained using emergy indices are discussed with the aid of emergy ternary diagrams. Metrics are confronted with emergy results, and the degree of variability among them is analyzed using a correlation matrix created for the Mercosur nations. The contrast of results clearly shows that metrics arrive at different interpretations about the sustainability of the nations studied, but also that some metrics may be grouped and used more prudently. Mercosur is presented as a case study to highlight and explain the discrepancies and similarities among Sustainability Metrics, and to expose the extent of emergy accounting.

Sustainable Monitoring and Surveillance Systems to Improve HIV Programs: Review.

Science.gov (United States)

Low-Beer, Daniel; Mahy, Mary; Renaud, Francoise; Calleja, Txema

2018-04-24

HIV programs have provided a major impetus for investments in surveillance data, with 5-10% of HIV program budgets recommended to support data. However there are questions concerning the sustainability of these investments. The Sustainable Development Goals have consolidated health into one goal and communicable diseases into one target (Target 3.3). Sustainable Development Goals now introduce targets focused specifically on data (Targets 17.18 and 17.19). Data are seen as one of the three systemic issues (in Goal 17) for implementing Sustainable Development Goals, alongside policies and partnerships. This paper reviews the surveillance priorities in the context of the Sustainable Development Goals and highlights the shift from periodic measurement towards sustainable disaggregated, real-time, case, and patient data, which are used routinely to improve programs. Finally, the key directions in developing person-centered monitoring systems are assessed with country examples. The directions contribute to the Sustainable Development Goal focus on people-centered development applied to data. ©Daniel Low-Beer, Mary Mahy, Francoise Renaud, Txema Calleja. Originally published in JMIR Public Health and Surveillance (http://publichealth.jmir.org), 24.04.2018.

HANFORD SITE SUSTAINABILITY PROGRAM RICHLAND WASHINGTON - 12464

Energy Technology Data Exchange (ETDEWEB)

FRITZ LL

2012-01-12

In support of implementation of Executive Order (EO) 13514, Federal Leadership in Environmental, Energy and Economic Performance, the Hanford Site Sustainability Plan was developed to implement strategies and activities required to achieve the prescribed goals in the EO as well as demonstrate measurable progress in environmental stewardship at the Hanford Site. The Hanford Site Sustainability Program was developed to demonstrate progress towards sustainability goals as defined and established in Executive Order (EO) 13514, Federal Leadership in Environmental, Energy and Economic Performance; EO 13423, Strengthening Federal Environmental, Energy and Transportation Management, and several applicable Energy Acts. Multiple initiatives were undertaken in Fiscal Year (FY) 2011 to implement the Program and poise the Hanford Site as a leader in environmental stewardship. In order to implement the Hanford Site Sustainability Program, a Sustainability Plan was developed in conjunction with prime contractors, two U.S. Department of Energy (DOE) Offices, and key stakeholders to serve as the framework for measuring progress towards sustainability goals. Based on the review of these metrics and future plans, several activities were initiated to proactively improve performance or provide alternatives for future consideration contingent on available funding. A review of the key metric associated with energy consumption for the Hanford Site in FY 2010 and 2011 indicated an increase over the target reduction of 3 percent annually from a baseline established in FY 2003 as illustrated in Figure 1. This slight increase was attributed primarily from the increased energy demand from the cleanup projects funded by the American Recovery and Reinvestment Act (ARRA) in FY 2010 and 2011. Although it is forecasted that the energy demand will decrease commensurate with the completion of ARRA projects, several major initiatives were launched to improve energy efficiency.

Army Programs: Army Finance and Accounting Quality Assurance Program

National Research Council Canada - National Science Library

1988-01-01

This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...

"Utopia" and "Passion": A Commentary on "Sustainability and Accounting Education: The Elephant in the Classroom"

Science.gov (United States)

Contrafatto, Massimo

2013-01-01

In this commentary, Massimo Contrafatto explains his understanding of Gray's interpretation of accounting education for sustainability (AE4S), and contributes some personal insights to the future development of AE4S. Gray reflected on an educational engagement experiment where the complex issues surrounding sustainability were dealt with in an…

Building from the bottom, inspired from the top: Accounting for sustainability and the Environment Agency

OpenAIRE

Thomson, I.; Georgakopoulos, G.; Hopwood, A.; Unerman, J.; Fries, J.

2010-01-01

If you were looking for a good example of accounting for sustainability in the UK, a sensible place to start would be the Environment Agency. As well as being responsible for the licensing, regulation and enforcement of environmental protection legislation in England and Wales, it is tasked with transforming businesses and public-sector organizations into more sustainable operations. There are high levels of expertise in sustainable development and environmental protection across the organiza...

Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry

CSIR Research Space (South Africa)

Brent, AC

2006-11-01

Full Text Available impacts at macro-level, for which a company is (typically) not held financially liable – into management practices. This paper introduces the Sustainability Cost Accounting (SCA) procedure, whereby externalities (burdens and benefits) are translated...

Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

OpenAIRE

Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

2013-01-01

In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

Sustaining Physics Teacher Education Coalition programs in physics teacher education

Directory of Open Access Journals (Sweden)

Rachel E. Scherr

2017-02-01

Full Text Available Understanding the mechanisms of increasing the number of physics teachers educated per year at institutions with thriving physics teacher preparation programs may inspire and support other institutions in building thriving programs of their own. The Physics Teacher Education Coalition (PhysTEC, led by the American Physical Society (APS and the American Association of Physics Teachers (AAPT, has supported transformation of physics teacher preparation programs at a number of institutions around the country for over a decade. In 2012–2013, PhysTEC supported an independent study on the sustainability of its sites after project funding ends. The study sought to measure the extent to which programs have been sustained and to identify what features should be prioritized for building sustainable physics teacher preparation programs. Most of the studied sites have sustained increases in the number of physics teachers educated per year as well as funding for physics teacher preparation. About half of the programs are thriving, in that in the post-award period, they have further increased both the number of physics teachers educated per year and funding for physics teacher preparation. All studied sites that sustained increases in the number of physics teachers educated per year have two features in common: a champion of physics teacher education and institutional commitment. The thriving physics teacher preparation programs in this study implemented different elements of physics teacher preparation according to diverse local priorities and opportunities, including the unique expertise of local personnel.

Alternative Aviation Jet Fuel Sustainability Evaluation Report Task 1 : Report Evaluating Existing Sustainability Evaluation Programs

Science.gov (United States)

2011-10-25

This report describes how existing biofuel sustainability evaluation programs meet requirements that are under consideration or are in early phases of adoption and implementation in various US and international contexts. Biofuel sustainability evalua...

Evaluating Innovations in Home Care for Performance Accountability.

Science.gov (United States)

Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

2016-01-01

Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

Defense Finance and Accounting Service Commercial Activities Program

National Research Council Canada - National Science Library

1999-01-01

.... This report evaluated the Defense Finance and Accounting Service competitive sourcing process and reviewed the adequacy of the Defense Finance and Accounting Service management control program...

Building evidence for sustainability of food and nutrition intervention programs in developing countries.

Science.gov (United States)

Kim, Sunny S; Rogers, Beatrice L; Coates, Jennifer; Gilligan, Daniel O; Sarriot, Eric

2013-09-01

After making large investments to put in place effective health and nutrition interventions, researchers, program implementers, policy makers, and donors all expect lasting effects. However, it is uncertain whether this is the case, and there is less certainty on how to approach the study of program sustainability. This symposium, "Building Evidence for Sustainability of Food and Nutrition Intervention Programs in Developing Countries," provided not only frameworks for conceptualizing sustainability but concrete evidence about the approaches and methods used as well as lessons on how they do or do not work in particular contexts. We presented the following findings: 1) sustainability of activities and impacts of Title II food aid programs in Bolivia and Kenya, 2) sustainability of impact in terms of adoption and consumption of a biofortified orange sweet potato in Uganda, and 3) lessons from incorporating pro-sustainability investment strategies in child survival programs in Guinea. Our symposium introduced a new important body of research on program sustainability to provide insights and stimulate innovative thinking in the design and planning of further applied research and future prosustainability intervention programs.

SARP-II: Safeguards Accounting and Reports Program, Revised

International Nuclear Information System (INIS)

Kempf, C.R.

1994-01-01

A computer code, SARP (Safeguards Accounting and Reports Program) which will generate and maintain at-facility safeguards accounting records, and generate IAEA safeguards reports based on accounting data input by the user, was completed in 1990 by the Safeguards, Safety, and Nonproliferation Division (formerly the Technical Support Organization) at Brookhaven National Laboratory as a task under the US Program of Technical Support to IAEA safeguards. The code was based on a State System of Accounting for and Control of Nuclear Material (SSAC) for off-load refueled power reactor facilities, with model facility and safeguards accounting regime as described in IAEA Safeguards Publication STR-165. Since 1990, improvements in computing capabilities and comments and suggestions from users engendered revision of the original code. The result is an updated, revised version called SARP-II which is discussed in this report

Through the looking glass : The emergence, evolution and embedding of sustainability accounting in a family business

NARCIS (Netherlands)

Maughan, R.

2017-01-01

This study extends and deepens our understanding of why and how organisational sustainability activities and accounting unfold and embed over time. It presents a longitudinal case study examining the emergence and evolution of an environmental management system, environmental management accounting,

Accounting Students' Reflections on a Regional Internship Program

Directory of Open Access Journals (Sweden)

Bonnie Cord

2010-09-01

Full Text Available The opportunity to gain professional industry experience for accounting students while undertaking theirundergraduate degree provides them with both a competitive edge in the marketplace and an opportunity toexperience the activities undertaken in their chosen profession. Structured experiential learning programsprovide students with the practical opportunity to apply their knowledge in an industry context and also toreflect on their personal learning journey. This paper explores the learning contribution of students’reflection-based assessments in an innovative and flexible internship program based on an e-learningframework. Through a preliminary investigation, it has been identified that after undertaking this internshipprogram, accounting students from an Australian regional university have advanced their learning pertainingto workplace preparedness, understanding and application of accounting principles, generic skillenhancement, and consolidation of accounting as their chosen professional career. The paper suggests that aninternship program such as the one examined contributes to the professional accountancy bodies’ andcommunity’s expectations of accounting graduates possessing key cognitive and behavioural skills.

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Directory of Open Access Journals (Sweden)

Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

School District Program Cost Accounting: An Alternative Approach

Science.gov (United States)

Hentschke, Guilbert C.

1975-01-01

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Developing indigenous safeguards capabilities within the MPC ampersand A program: A transition from near-term upgrades to long-term sustainability

International Nuclear Information System (INIS)

Robinson, P.W.; Leutters, F.O.; Horton, R.D.; Soo Hoo, M.S.

1997-01-01

Approximately five years ago, the United States and countries of ampersand Former Soviet Union (FSU) started the Cooperative Threat Reduction program. The program's purpose was to accelerate reduction of the risk of nuclear proliferation, including such threats as theft, diversion, and unauthorized possession of nuclear materials. This goal would be accomplished through near-term upgrades to strengthen the nuclear material protection, control, and accounting systems within the FSU countries. In addition to this near-term goal, a long-term goal of the U.S. Department of Energy's (DOE) Material Protection, Control, and Accounting (MPC ampersand A) program is to promote a new safeguards culture and to support the establishment of a sustaining MPC ampersand A infrastructure in the FSU. This long-term goal is vital to assuring that the near-term upgrades remain effective for safeguarding nuclear material as these countries experience political and social changes. The MPC ampersand A program is managed by DOE's Russia/Newly Independent States (NIS) Nuclear Materials Security Task Force. A coordinated effort is underway to promote and to help establish a new safeguards culture and a sustaining infrastructure. Elements being implemented at both the national and site levels include system operational performance evaluations, development of MPC ampersand A training, operational procedures, national MPC ampersand A regulations, and adaptation of modern MPC ampersand A methodologies to suit the conditions in the FSU countries. This paper identifies current efforts in several countries that are undergoing transition from near-term upgrades to sustainable MPC ampersand A systems

Factors influencing perceived sustainability of Dutch community health programs

NARCIS (Netherlands)

Vermeer, A. J. M.; van Assema, P.; Hesdahl, B.; Harting, J.; de Vries, N. K.

2015-01-01

We assessed the perceived sustainability of community health programs organized by local intersectoral coalitions, as well as the factors that collaborating partners think might influence sustainability. Semi-structured interviews were conducted among 31 collaborating partners of 5 community health

Effectiveness and sustainability of the ViSC Social Competence Program to prevent cyberbullying and cyber-victimization: Class and individual level moderators.

Science.gov (United States)

Gradinger, Petra; Yanagida, Takuya; Strohmeier, Dagmar; Spiel, Christiane

2016-01-01

We investigated whether the general anti-bullying program ViSC sustainably prevents cyberbullying and cyber-victimization. A longitudinal randomized control group design was used to examine (i) program effectiveness immediately after a 1 year implementation phase and (ii) sustainable program effects 6 months later taking several moderators on the class level (class climate and ethnic diversity) and on the individual level (gender, age, internet usage, traditional bullying/victimization) into account. Effectiveness (e.g., the change between waves 2 and 1) was examined in 2,042 students (47.6% girls), aged 11.7 years (SD = 0.88) enrolled in 18 schools and 103 classes. Sustainability (e.g., the change between waves 3 and 2) was examined in a sub-sample of 6 schools and 35 classes comprising 659 students. The self-assessment multiple-item scales showed longitudinal and multiple group invariance. Factor scores were extracted to compute difference scores for effectiveness (Posttest minus Pretest) and sustainability (Follow-up test minus Posttest) for cyberbullying and cyber-victimization. Multilevel Modeling was applied to examine (i) the effectiveness and (ii) the sustainability of the ViSC intervention controlling for several individual and class level variables. Controlling for covariates, it was demonstrated that the ViSC program is effective in preventing cyberbullying and cyber-victimization and that the effects are sustainable after 6 months. The consequences for cyberbullying prevention are discussed. © 2016 Wiley Periodicals, Inc.

THE SEPARATION BETWEEN ACCOUNTING PROFESSION AND TAX PROFESSION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN ROMANIA

Directory of Open Access Journals (Sweden)

MIHAELA-NICOLETA BĂCANU

2016-06-01

Full Text Available The relation between accounting and taxation is a complex issue. The development of this relation is still in progress in Romania. The purpose of this paper is to analyze the evolution of the accounting and tax profession in Romania for the last twenty-five years and to establish the moment of the separation between the two professions and the impact of this separation on the application of the accounting and taxation treatments, in the context of the sustainable development. This evolution is important to the three dimensions of sustainable development. In this paper it will be taken into consideration a theoretical and qualitative research using as methodology the analysis of the social documents: the regulations regarding the profession of chartered accountant and the profession of tax advisory. The starting point in this research is the fall of the communism when Romania is in research of a new identity. There can be identified three major stages of evolution: between 1990-2000 when the accountant was really important for accounting and fiscal issues, between 2001-2006 when the accountant professionals and tax professionals had different activities and after 2007 when there appeared the Chamber of Tax Consultants and the two professions have been separated through two professional bodies.

An Agenda for Research on the Sustainability of Public Health Programs

Science.gov (United States)

Dearing, James W.

2011-01-01

Funders of programs in public health and community health are increasingly concerned about the sustainability of changes they initiate. Despite a recent increase in sustainability research and evaluation, this literature has not developed a widely used paradigm for conducting research that can accumulate into generalizable findings. We provide guidance for research and evaluation of health program sustainability, including definitions and types of sustainability, specifications and measurements of dependent variables, definitions of independent variables or factors that influence sustainability, and suggestions for designs for research and data collection. We suggest viewing sustainability research as a further stage in the translation or dissemination of research-based interventions into practice. This perspective emphasizes ongoing relationships with earlier stages of a broader diffusion framework, including adoption and implementation processes. PMID:21940916

Stakeholder's perspective: Sustainability of a community health worker program in Afghanistan.

Science.gov (United States)

Najafizada, Said Ahmad Maisam; Labonté, Ronald; Bourgeault, Ivy Lynn

2017-02-01

The objectives of this study were two-fold: 1) to examine how different stakeholders define sustainability, and 2) to identify barriers to and facilitators of the sustainability of the Afghan CHW program. We interviewed 63 individual key informants, and conducted 11 focus groups [35 people] with policymakers, health managers, community health workers, and community members across Afghanistan. The participants were purposefully selected to provide a wide range of perspectives. Different stakeholders define sustainability differently. Policymakers emphasize financial resources; health managers, organizational operations; and community-level stakeholders, routine frontline activities. The facilitators they identify include integration into the health system, community support, and capable human resources. Barriers they noted include lack of financial resources, poor program design and implementation, and poor quality of services. Measures to ensure sustainability could be national revenue allocation, health-specific taxation, and community financing. Sustainability is complicated and has multiple facets. The plurality of understanding of sustainability among stakeholders should be addressed explicitly in the program design. To ensure sustainability, there is a need for a coordinated effort amongst all stakeholders. Copyright © 2016 Elsevier Ltd. All rights reserved.

Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

Science.gov (United States)

Schaltegger, Stefan

2013-01-01

Accounting has been accused of being a cause of unsustainable management, but is also seen as being a means to support corporate sustainability and improvement. In both views the introduction of environmental and sustainability topics in accounting education is widely supported. The main finding from the study by Wynder, Wellner, and Reinhard…

Building Evidence for Sustainability of Food and Nutrition Intervention Programs in Developing Countries12

Science.gov (United States)

Kim, Sunny S.; Rogers, Beatrice L.; Coates, Jennifer; Gilligan, Daniel O.; Sarriot, Eric

2013-01-01

After making large investments to put in place effective health and nutrition interventions, researchers, program implementers, policy makers, and donors all expect lasting effects. However, it is uncertain whether this is the case, and there is less certainty on how to approach the study of program sustainability. This symposium, “Building Evidence for Sustainability of Food and Nutrition Intervention Programs in Developing Countries,” provided not only frameworks for conceptualizing sustainability but concrete evidence about the approaches and methods used as well as lessons on how they do or do not work in particular contexts. We presented the following findings: 1) sustainability of activities and impacts of Title II food aid programs in Bolivia and Kenya, 2) sustainability of impact in terms of adoption and consumption of a biofortified orange sweet potato in Uganda, and 3) lessons from incorporating pro-sustainability investment strategies in child survival programs in Guinea. Our symposium introduced a new important body of research on program sustainability to provide insights and stimulate innovative thinking in the design and planning of further applied research and future prosustainability intervention programs. PMID:24038245

Light Water Reactor Sustainability Program: Integrated Program Plan

Energy Technology Data Exchange (ETDEWEB)

NONE

2016-02-15

proliferation and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program's plans. For the LWRS Program, sustainability is defined as the ability to maintain safe and economic operation of the existing fleet of nuclear power plants for a longer-than-initially-licensed lifetime. It has two facets with respect to long-term operations: (1) manage the aging of plant systems, structures, and components so that nuclear power plant lifetimes can be extended and the plants can continue to operate safely, efficiently, and economically; and (2) provide science-based solutions to the industry to implement technology to exceed the performance of the current labor-intensive business model.

Light Water Reactor Sustainability Program: Integrated Program Plan

International Nuclear Information System (INIS)

2016-02-01

and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program's plans. For the LWRS Program, sustainability is defined as the ability to maintain safe and economic operation of the existing fleet of nuclear power plants for a longer-than-initially-licensed lifetime. It has two facets with respect to long-term operations: (1) manage the aging of plant systems, structures, and components so that nuclear power plant lifetimes can be extended and the plants can continue to operate safely, efficiently, and economically; and (2) provide science-based solutions to the industry to implement technology to exceed the performance of the current labor-intensive business model.

Creating a comprehensive, efficient, and sustainable nuclear regulatory structure. A Process Report from the U.S. Department of Energy's Material Protection, Control and Accounting Program

International Nuclear Information System (INIS)

Davis, Gregory E.; Brownell, Lorilee; Wright, Troy L.; Tuttle, John D.; Cunningham, Mitchel E.; O'Brien, Patricia E.

2006-01-01

This paper describes the strategies and process used by the U.S. Department of Energy's (DOE) nuclear Material Protection, Control and Accounting (MPC and A) Regulatory Development Project (RDP) to restructure its support for MPC and A regulations in the Russian Federation. The RDP adopted a project management approach to defining, implementing, and managing an effective nuclear regulatory structure. This approach included defining and developing the regulatory documents necessary to provide the Russian Federation with a comprehensive regulatory structure that supports an effective and sustainable MPC and A Program in Russia. This effort began in February 2005, included a series of three multi-agency meetings in April, June, and July, and culminated in August 2005 in a mutually agreed-upon plan to define and populate the nuclear regulatory system in the Russian Federation for non-military, weapons-usable material. This nuclear regulatory system will address all non-military Category I and II nuclear material at the Russian Federal Atomic Energy Agency (Rosatom), the Russian Agency for Industry (Rosprom), and the Federal Agency for Marine and River Transport (FAMRT) facilities; nuclear material in transport and storage; and nuclear material under the oversight of the Federal Environmental, Industrial and Nuclear Supervisory Service of Russia (Rostechnadzor). The Russian and U.S. MPC and A management teams approved the plan, and the DOE National Nuclear Security Administration's (NNSA) NA-255, Office of Infrastructure and Sustainability (ONIS), is providing funding. The Regulatory Development Project is managed by the Pacific Northwest National Laboratory (PNNL) for the U.S. Department of Energy's (DOE) NNSA

@AACAnatomy twitter account goes live: A sustainable social media model for professional societies.

Science.gov (United States)

Benjamin, Hannah K; Royer, Danielle F

2018-05-01

Social media, with its capabilities of fast, global information sharing, provides a useful medium for professional development, connecting and collaborating with peers, and outreach. The goals of this study were to describe a new, sustainable model for Twitter use by professional societies, and analyze its impact on @AACAnatomy, the Twitter account of the American Association of Clinical Anatomists. Under supervision of an Association committee member, an anatomy graduate student developed a protocol for publishing daily tweets for @AACAnatomy. Five tweet categories were used: Research, Announcements, Replies, Engagement, and Community. Analytics from the 6-month pilot phase were used to assess the impact of the new model. @AACAnatomy had a steady average growth of 33 new followers per month, with less than 10% likely representing Association members. Research tweets, based on Clinical Anatomy articles with an abstract link, were the most shared, averaging 5,451 impressions, 31 link clicks, and nine #ClinAnat hashtag clicks per month. However, tweets from non-Research categories accounted for the highest impression and engagement metrics in four out of six months. For all tweet categories, monthly averages show consistent interaction of followers with the account. Daily tweet publication resulted in a 103% follower increase. An active Twitter account successfully facilitated regular engagement with @AACAnatomy followers and the promotion of clinical anatomy topics within a broad community. This Twitter model has the potential for implementation by other societies as a sustainable medium for outreach, networking, collaboration, and member engagement. Clin. Anat. 31:566-575, 2018. © 2017 Wiley Periodicals, Inc. © 2017 Wiley Periodicals, Inc.

Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education

Directory of Open Access Journals (Sweden)

del Baldo Mara

2017-12-01

Full Text Available Education for sustainable development represents a relevant issue that allows Universities to lead and respond to social needs towards a more sustainable life and a complete change in the global paradigm of education and involvement of society. A crucial point for developing a culturally sensitive vision is to deepen the scholars’ genuine commitment to sustainability. A pillar of sustainability education should rest on authenticity, intended as coherence between the scholars’ research and teaching arguments relative to sustainability and the concrete behaviors held in their professional and personal spheres of life. Starting from this premise, the papers aims to inquire if there is a decoupling between the concepts scholars contribute to promote within the sustainability discourse and the real practice of sustainability in their personal and professional experience. “Is there a missing link between what scholars teach and study, thereby contributing to sustainability research and their daily choices and style of life?” After having presented the research design and the methodological approach adopted to empirically investigate the phenomenon the attention has been focused on the social and environmental accounting research literature, where some contributions claim for the presence of “blue meanies” that invade the world of scholarship, reflection, collegiality and hinder the development of challenges toward sustainability. The preliminary results of the explorative study suggest that a lot of tension related to education for sustainability improve the transfer of sustainable values and attitudes within the scientific community and the students, while several factors hinder sustainable behaviors in the daily professional and personal life of scholars, thus undermining relationships which are a pillar of sustainability.

The TMI-2 SNM accountability program

International Nuclear Information System (INIS)

Schork, J.S.; Rogan, R.E.; Deininger, F.W.; Weaver, W.W.

1988-01-01

This paper describes the Special Nuclear Material (SNM) Accountability Program for Three Mile Isaland Unit 2. The TMI-2 SNM Accountability Program is uniquely designed to inventory and control the SNM borne by the fuel materials that were distributed throughout the Reactor Vessel and connected Reactor Coolant System piping as a result of the March, 1979 accident. The current knowledge of fuel (SNM) quantities and locations as a result of the TMI-2 accident is reviewed. The inventory and control of fuel debris canisters, core debris samples, water process filters, ion exchnagers and radioactive waste that contain SNM is discussed. In addition, the methods and techniques for performing the Post-Defueling Survey of residual SNM quantities at the end of defueling activities are described. The integration of the Waste Management (shipping), Defueling (packaging), Radiological Controls and Data Management and Analysis Departments support is addressed. Finally, the contractual transfer of TMI-2 fuel debris ownership from GPU Nuclear to the Department of Energy is reviewed

Nuclear materials control and accountability internal audit program

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

Sustainable Ergonomic Program - Basic Condition for Implementation of Corporate Social Responsibility

Science.gov (United States)

Marková, Petra; Beňo, Rastislav; Hatiar, Karol

2012-12-01

Gradually increasing pressure on companies to start to behave socially responsible is a response to social, environmental and economic requirements. The society faces a period of changes that have occurred since the beginning of the crisis and revealing weaknesses in the economy. We become witnesses of rapid changes and challenges posed by globalization, lack of resources, demographic structure and innovation. Objective necessity becomes a corporate social responsibility (CSR) already at the companies’ level, which is supported by the approach of the EU institutions and the Slovak Republic. One of the possible appliance through which we can contribute to the sustainability of CSR are sustainable ergonomic programs. When we want to talk about sustainable ergonomic program is important to focus on three key areas. The first area is the Impact of technic and technology to employees at work, the second area is the Importance and impact of socially responsible HR in ergonomics and last area is the Creation of the work environment in relation to environmental sustainability. Ergonomic programs sustainability requires to apply appropriate methods for evaluation of their cost benefit and health effect.

SUSTAINABILITY UNIVERSITY PROGRAM FOR SUSTAINABLE DEVELOPMENT COMPANY (PUEDES IN THE CITY OF ESTELÍ, NICARAGUA

Directory of Open Access Journals (Sweden)

Beverly Castillo Herrera

2013-07-01

Full Text Available This article discusses the sustainability that has taken the program Company University for Sustainable Development (PUEDES which ran from 2008 to 2009 in the city of Estelí, Nicaragua. It highlights the success stories of MSMEs involved, enabling sustainability and strengthening the links between Estelí Multidisciplinary Regional School (Unite-FAREM-Estelí and employers organized in the Chamber of Commerce of Estelí. The methodology for this article includes desk research and interviews with the president of the Chamber of Industry and Trade of Estelí, businessmen and university professors involved in this experience.

Sustainability Management Program for Industries- A Case Study

Directory of Open Access Journals (Sweden)

Long Su Weng Alwin

2017-01-01

Full Text Available This research studied the effectiveness of Sustainability Management Program in improving production efficiency of the manufacturing site with verified result using the regression analysis. For this study, a dairy manufacturing industry located in Malaysia was selected and major energy consuming equipment in the industryplant were identified. Sustainability Management Program (SMP was carried out for three years and energy consumption and product has improved regression coefficients of 0.625 in 2013, 0.826 in 2014, and 0.878 in 2015 as the manufacturing site becomes more energy efficient. This suggests that the energy management should be carried out in a continuous manner with energy management team responsible for energy saving practices.

Light Water Reactor Sustainability Program Integrated Program Plan

International Nuclear Information System (INIS)

Griffith, George; Youngblood, Robert; Busby, Jeremy; Hallbert, Bruce; Barnard, Cathy; McCarthy, Kathryn

2012-01-01

Nuclear power has safely, reliably, and economically contributed almost 20% of electrical generation in the United States over the past two decades. It remains the single largest contributor (more than 70%) of non-greenhouse-gas-emitting electric power generation in the United States. Domestic demand for electrical energy is expected to experience a 31% growth from 2009 to 2035. At the same time, most of the currently operating nuclear power plants will begin reaching the end of their initial 20-year extension to their original 40-year operating license for a total of 60 years of operation. Figure E-1 shows projected nuclear energy contribution to the domestic generating capacity. If current operating nuclear power plants do not operate beyond 60 years, the total fraction of generated electrical energy from nuclear power will begin to decline - even with the expected addition of new nuclear generating capacity. The oldest commercial plants in the United States reached their 40th anniversary in 2009. The U.S. Department of Energy Office of Nuclear Energy's Research and Development Roadmap (Nuclear Energy Roadmap) organizes its activities around four objectives that ensure nuclear energy remains a compelling and viable energy option for the United States. The four objectives are as follows: (1) develop technologies and other solutions that can improve the reliability, sustain the safety, and extend the life of the current reactors; (2) develop improvements in the affordability of new reactors to enable nuclear energy to help meet the Administration's energy security and climate change goals; (3) develop sustainable nuclear fuel cycles; and (4) understand and minimize the risks of nuclear proliferation and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program's plans.

Light Water Reactor Sustainability Program Integrated Program Plan

Energy Technology Data Exchange (ETDEWEB)

George Griffith; Robert Youngblood; Jeremy Busby; Bruce Hallbert; Cathy Barnard; Kathryn McCarthy

2012-01-01

Nuclear power has safely, reliably, and economically contributed almost 20% of electrical generation in the United States over the past two decades. It remains the single largest contributor (more than 70%) of non-greenhouse-gas-emitting electric power generation in the United States. Domestic demand for electrical energy is expected to experience a 31% growth from 2009 to 2035. At the same time, most of the currently operating nuclear power plants will begin reaching the end of their initial 20-year extension to their original 40-year operating license for a total of 60 years of operation. Figure E-1 shows projected nuclear energy contribution to the domestic generating capacity. If current operating nuclear power plants do not operate beyond 60 years, the total fraction of generated electrical energy from nuclear power will begin to decline - even with the expected addition of new nuclear generating capacity. The oldest commercial plants in the United States reached their 40th anniversary in 2009. The U.S. Department of Energy Office of Nuclear Energy's Research and Development Roadmap (Nuclear Energy Roadmap) organizes its activities around four objectives that ensure nuclear energy remains a compelling and viable energy option for the United States. The four objectives are as follows: (1) develop technologies and other solutions that can improve the reliability, sustain the safety, and extend the life of the current reactors; (2) develop improvements in the affordability of new reactors to enable nuclear energy to help meet the Administration's energy security and climate change goals; (3) develop sustainable nuclear fuel cycles; and (4) understand and minimize the risks of nuclear proliferation and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program's plans.

Analysis of 2014's Thirty Best Undergraduate Accounting Programs

Science.gov (United States)

Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

2016-01-01

This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

Examples of Pre-College Programs that Teach Sustainability

Science.gov (United States)

Passow, M. J.

2015-12-01

Programs to help pre-college students understand the importance of Sustainability can be found around the world. A key feature for many is the collaboration among educators, researchers, and business. Two examples will be described to indicate what is being done and goals for the future. "Educação para a Sustentabilidade" ("Education for Sustainability", http://sustentabilidade.colband.net.br/) developed at the Colegio Bandeirantes in Sao Paulo, Brazil, is a popular extracurricular offering at one of Brazil's top schools that empowers students to investigate major issues facing their country and the world. They recognized that merely knowing is insufficient, so they have created several efforts towards an "environmentally friendly, socially just, and economically viable" world. The Education Project for Sustainability Science interacts with students in various grade levels within the school, participates in sustainability initiatives in other parts of the nation, and communicates electronically with like-minded programs in other countries. A second example will spotlight the CHANGE Viewer (Climate and Health Analysis for Global Education Viewer, http://climatechangehumanhealth.org/), a visualization tool that uses NASA World Wind to explore climate science through socio-economic datasets. Collaboration among scientists, programmers, and classroom educators created a suite of activities available to teach about Food Security, Water Resources, Rising Sea Level, and other themes.

An African account of ecosystem service provision: Use, threats and policy options for sustainable livelihoods

CSIR Research Space (South Africa)

Egoh, Benis N

2012-12-01

Full Text Available -1 Ecosystem Services December 2012/ Vol. 2 An African account of ecosystem service provision: Use, threats and policy options for sustainable livelihoods Benis N. Egoh a, , , , Patrick J. O'Farrellb, Aymen Charefa, Leigh Josephine Gurney a...

Sustainability of social-environmental programs along pipelines

Energy Technology Data Exchange (ETDEWEB)

Doebereiner, Christian [Shell Southern Cone Gas and Power (Brazil); Herrera, Brigitte [Transredes S.A. (Bolivia)

2005-07-01

The sustainability of Social and Environmental programs along pipelines, have shown to be a major challenge. Gas pipelines in Bolivia and Brazil operate in a diversity of environments and communities with different cultures, values and expectations. However, the pipeline network can also provide opportunities for contributing to regional development and working with local populations on topics of mutual interest. Many of these are quite strategic because they arise from topics of mutual interest for both the company and neighboring populations, and because they provide opportunities for achieving results of mutual benefit. These opportunities could include helping to make gas available to local communities, contributions to urban planning, hiring local services and other initiatives. Sustainable and integrated Social and Environmental programs are therefore key to a successful pipeline operation. These opportunities are often missed or under valued. Some successful examples are presented from Transredes S.A., Bolivia. (author)

Sustainability in Supply Chain Management: Aggregate Planning from Sustainability Perspective.

Science.gov (United States)

Türkay, Metin; Saraçoğlu, Öztürk; Arslan, Mehmet Can

2016-01-01

Supply chain management that considers the flow of raw materials, products and information has become a focal issue in modern manufacturing and service systems. Supply chain management requires effective use of assets and information that has far reaching implications beyond satisfaction of customer demand, flow of goods, services or capital. Aggregate planning, a fundamental decision model in supply chain management, refers to the determination of production, inventory, capacity and labor usage levels in the medium term. Traditionally standard mathematical programming formulation is used to devise the aggregate plan so as to minimize the total cost of operations. However, this formulation is purely an economic model that does not include sustainability considerations. In this study, we revise the standard aggregate planning formulation to account for additional environmental and social criteria to incorporate triple bottom line consideration of sustainability. We show how these additional criteria can be appended to traditional cost accounting in order to address sustainability in aggregate planning. We analyze the revised models and interpret the results on a case study from real life that would be insightful for decision makers.

Sustainability in Supply Chain Management: Aggregate Planning from Sustainability Perspective

Science.gov (United States)

Türkay, Metin; Saraçoğlu, Öztürk; Arslan, Mehmet Can

2016-01-01

Supply chain management that considers the flow of raw materials, products and information has become a focal issue in modern manufacturing and service systems. Supply chain management requires effective use of assets and information that has far reaching implications beyond satisfaction of customer demand, flow of goods, services or capital. Aggregate planning, a fundamental decision model in supply chain management, refers to the determination of production, inventory, capacity and labor usage levels in the medium term. Traditionally standard mathematical programming formulation is used to devise the aggregate plan so as to minimize the total cost of operations. However, this formulation is purely an economic model that does not include sustainability considerations. In this study, we revise the standard aggregate planning formulation to account for additional environmental and social criteria to incorporate triple bottom line consideration of sustainability. We show how these additional criteria can be appended to traditional cost accounting in order to address sustainability in aggregate planning. We analyze the revised models and interpret the results on a case study from real life that would be insightful for decision makers. PMID:26807848

Creating a Comprehensive, Efficient, and Sustainable Nuclear Regulatory Structure: A Process Report from the U.S. Department of Energy's Material Protection, Control and Accounting Program

International Nuclear Information System (INIS)

Wright, Troy L.; O'Brien, Patricia E.; Hazel, Michael J.; Tuttle, John D.; Cunningham, Mitchel E.; Schlegel, Steven C.

2010-01-01

With the congressionally mandated January 1, 2013 deadline for the U.S. Department of Energy's (DOE) Nuclear Material Protection, Control and Accounting (MPC and A) program to complete its transition of MPC and A responsibility to the Russian Federation, National Nuclear Security Administration (NNSA) management directed its MPC and A program managers and team leaders to demonstrate that work in ongoing programs would lead to successful and timely achievement of these milestones. In the spirit of planning for successful project completion, the NNSA review of the Russian regulatory development process confirmed the critical importance of an effective regulatory system to a sustainable nuclear protection regime and called for an analysis of the existing Russian regulatory structure and the identification of a plan to ensure a complete MPC and A regulatory foundation. This paper describes the systematic process used by DOE's MPC and A Regulatory Development Project (RDP) to develop an effective and sustainable MPC and A regulatory structure in the Russian Federation. This nuclear regulatory system will address all non-military Category I and II nuclear materials at State Corporation for Atomic Energy 'Rosatom,' the Federal Service for Ecological, Technological, and Nuclear Oversight (Rostechnadzor), the Federal Agency for Marine and River Transport (FAMRT, within the Ministry of Transportation), and the Ministry of Industry and Trade (Minpromtorg). The approach to ensuring a complete and comprehensive nuclear regulatory structure includes five sequential steps. The approach was adopted from DOE's project management guidelines and was adapted to the regulatory development task by the RDP. The five steps in the Regulatory Development Process are: (1) Define MPC and A Structural Elements; (2) Analyze the existing regulatory documents using the identified Structural Elements; (3) Validate the analysis with Russian colleagues and define the list of documents to be

Building Evidence for Sustainability of Food and Nutrition Intervention Programs in Developing Countries12

OpenAIRE

Kim, Sunny S.; Rogers, Beatrice L.; Coates, Jennifer; Gilligan, Daniel O.; Sarriot, Eric

2013-01-01

After making large investments to put in place effective health and nutrition interventions, researchers, program implementers, policy makers, and donors all expect lasting effects. However, it is uncertain whether this is the case, and there is less certainty on how to approach the study of program sustainability. This symposium, “Building Evidence for Sustainability of Food and Nutrition Intervention Programs in Developing Countries,” provided not only frameworks for conceptualizing sustain...

Sustainability in engineering programs in a Portuguese Public University

Directory of Open Access Journals (Sweden)

Ciliana Regina Colombo

Full Text Available Abstract Rethink the interventions, human practices and their effects on the natural environment, for the preservation of life and biodiversity, threatened by the capitalist model of production, consumption and disposal, becomes each day more indispensable. The role of universities as knowledge building space is fundamental for the insertion of the environmental approach (greening in its various fronts (education, research, extension, and management. Following the line of several types of researches about the subject, this paper aims to identify if and how the issue of sustainability (e.g. through Project-Based Learning use is taught in the various engineering programs of a Portuguese Public University. This study was carried out by a documental research based on the programs´ curricula published in the official website of the university. The engineering programs selected included integrated master, master (second cycle and doctorate (third cycle. In this study, it was identified programs that are more focused on sustainability concepts than others, so the programs were classified in three categories: strongest, medium and weakest focus.

Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

NARCIS (Netherlands)

Sijtsma, F.J.

2006-01-01

General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about

Assessing Capacity for Sustainability of Effective Programs and Policies in Local Health Departments.

Science.gov (United States)

Tabak, Rachel G; Duggan, Katie; Smith, Carson; Aisaka, Kristelle; Moreland-Russell, Sarah; Brownson, Ross C

2016-01-01

Sustainability has been defined as the existence of structures and processes that allow a program to leverage resources to effectively implement and maintain evidence-based public health and is important in local health departments (LHDs) to retain the benefits of effective programs. Explore the applicability of the Program Sustainability Framework in high- and low-capacity LHDs as defined by national performance standards. Case study interviews from June to July 2013. Standard qualitative methodology was used to code transcripts; codes were developed inductively and deductively. Six geographically diverse LHD's (selected from 3 of high and 3 of low capacity) : 35 LHD practitioners. Thematic reports explored the 8 domains (Organizational Capacity, Program Adaptation, Program Evaluation, Communications, Strategic Planning, Funding Stability, Environmental Support, and Partnerships) of the Program Sustainability Framework. High-capacity LHDs described having environmental support, while low-capacity LHDs reported this was lacking. Both high- and low-capacity LHDs described limited funding; however, high-capacity LHDs reported greater funding flexibility. Partnerships were important to high- and low-capacity LHDs, and both described building partnerships to sustain programming. Regarding organizational capacity, high-capacity LHDs reported better access to and support for adequate staff and staff training when compared with low-capacity LHDs. While high-capacity LHDs described integration of program evaluation into implementation and sustainability, low-capacity LHDs reported limited capacity for measurement specifically and evaluation generally. When high-capacity LHDs described program adoption, they discussed an opportunity to adapt and evaluate. Low-capacity LHDs struggled with programs requiring adaptation. High-capacity LHDs described higher quality communication than low-capacity LHDs. High- and low-capacity LHDs described strategic planning, but high

Assessing capacity for sustainability of effective programs and policies in local health departments

Science.gov (United States)

Tabak, Rachel G.; Duggan, Katie; Smith, Carson; Aisaka, Kristelle; Moreland-Russell, Sarah; Brownson, Ross C.

2015-01-01

Context Sustainability has been defined as the existence of structures and processes that allow a program to leverage resources to effectively implement and maintain evidence-based public health and is important in local health departments (LHDs) to retain the benefits of effective programs. Objective Explore the applicability of the Program Sustainability Framework in high- and low-capacity LHDs as defined by national performance standards. Design Case study interviews from June-July 2013. Standard qualitative methodology was used to code transcripts; codes were developed inductively and deductively. Setting Six geographically diverse LHD’s (selected from three high- and three low-capacity) Participants 35 LHD practitioners Main Outcome Measures Thematic reports explored the eight domains (Organizational Capacity, Program Adaptation, Program Evaluation, Communications, Strategic Planning, Funding Stability, Environmental Support, and Partnerships) of the Program Sustainability Framework. Results High-capacity LHDs described having environmental support, while low-capacity LHDs reported this was lacking. Both high- and low-capacity LHDs described limited funding; however, high-capacity LHDs reported greater funding flexibility. Partnerships were important to high- and low-capacity LHDs, and both described building partnerships to sustain programming. Regarding organizational capacity, high-capacity LHDs reported better access to and support for adequate staff and staff training compared to low-capacity LHDs. While high-capacity LHDs described integration of program evaluation into implementation and sustainability, low-capacity LHDs reported limited capacity for measurement specifically and evaluation generally. When high-capacity LHDs described program adoption, they discussed an opportunity to adapt and evaluate. Low-capacity LHDs struggled with programs requiring adaptation. High-capacity LHDs described higher quality communication than low-capacity LHDs. High

Sustainable Agriculture and Natural Resource Management Collaborative Research Support Program(SANREM CRSP)

OpenAIRE

Moore, Keith M.

2007-01-01

This presentation describes the history and current program of the Sustainable Agriculture and Natural Resource Management Collaborative Research Support Program (SANREM CRSP). SANREM Objectives include increasing stakeholder income generation capacity, empowering stakeholders, particularly women, enhancing decentralized resource management, strengthening local institutions, improving market access for smallholders and communities, and promoting sustainable and environmentally sound developme...

Computerized accountability program is operating - DYMCAS

International Nuclear Information System (INIS)

Combs, S.W.; Mee, W.T.

1983-01-01

The nuclear materials control and accountability program in the Oak Ridge Y-12 Plant has been placed on a computerized system identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). The primary gola of the DYMCAS is to assist in detecting the diversion of special nuclear material (SNM). Secondly, the system is expected to assure quality inventory reconciliations both under normal and emergency situations. The system has been installed and was placed on active status in April 1982. Since that time numerous problems have surfaced and been resolved; i.e., delays of input, hardware breakdown, and misunderstandings of needs. An explanation of these problems, including examples and alterations that have made the system workable, are presented

Selecting, adapting, and sustaining programs in health care systems

Directory of Open Access Journals (Sweden)

Zullig LL

2015-04-01

Full Text Available Leah L Zullig,1,2 Hayden B Bosworth1–4 1Center for Health Services Research in Primary Care, Durham Veterans Affairs Medical Center, Durham, NC, USA; 2Department of Medicine, Duke University Medical Center, Durham, NC, USA; 3School of Nursing, 4Department of Psychiatry and Behavioral Sciences, Duke University, Durham, NC, USA Abstract: Practitioners and researchers often design behavioral programs that are effective for a specific population or problem. Despite their success in a controlled setting, relatively few programs are scaled up and implemented in health care systems. Planning for scale-up is a critical, yet often overlooked, element in the process of program design. Equally as important is understanding how to select a program that has already been developed, and adapt and implement the program to meet specific organizational goals. This adaptation and implementation requires attention to organizational goals, available resources, and program cost. We assert that translational behavioral medicine necessitates expanding successful programs beyond a stand-alone research study. This paper describes key factors to consider when selecting, adapting, and sustaining programs for scale-up in large health care systems and applies the Knowledge to Action (KTA Framework to a case study, illustrating knowledge creation and an action cycle of implementation and evaluation activities. Keywords: program sustainability, diffusion of innovation, information dissemination, health services research, intervention studies 

Sustaining Teen Pregnancy Prevention Programs in Schools: Needs and Barriers Identified by School Leaders

Science.gov (United States)

Craft, Lesley R.; Brandt, Heather M.; Prince, Mary

2016-01-01

Background: To reduce teen pregnancy rates, prevention programs must be consistently available to large numbers of youth. However, prevention efforts have been historically conducted with little emphasis on ensuring program sustainability. This study examined the needs and barriers to sustaining teen pregnancy prevention (TPP) programming in…

Factors related to the economic sustainability of two-year chemistry-based technology training programs

Science.gov (United States)

Backus, Bridgid A.

Two-year chemistry-based technology training (CBTT) programs in the U.S. are important in the preparation of the professional technical workforce. The purpose of this study was to identify, examine, and analyze factors related to the economic sustainability of CBTT programs. A review of literature identified four clustered categories of 31 sub-factors related to program sustainability. Three research questions relating to program sustainability were: (1) What is the relative importance of the identified factors?, (2) What differences exist between the opinions of administrators and faculty?, and (3) What are the interrelationships among the factors? In order to answer these questions, survey data gathered from CBTT programs throughout the United States were analyzed statistically. Conclusions included the following: (1) Rank order of the importance to sustainability of the clustered categories was: (1) Partnerships, (2) Employer and Student Educational Goals, (3) Faculty and Their Resources, and (4) Community Perceptions and Marketing Strategies. (2) Significant correlations between ratings of sustainability and the sub-factors included: degree of partnering, college responsiveness, administration involvement in partnerships, experiential learning opportunities, employer input in curriculum development, use of skill standards, number of program graduates, student job placement, professional development opportunities, administrator support, presence of a champion, flexible scheduling, program visibility, perception of chemical technicians, marketing plans, and promotion to secondary students. (3) Faculty and administrators differed significantly on only two sub-factor ratings: employer assisted curriculum development, and faculty workloads. (4) Significant differences in ratings by small program faculty and administrators and large program faculty and administrators were indicated, with most between small program faculty and large program administrators. The study

Price stability and balanced public accounts as a condition for sustainable development

Directory of Open Access Journals (Sweden)

C.A. CIAMPI

1998-03-01

Full Text Available The article illustrates Italy's economic recovery as part of a process of renewal involving the institutions, every area of the economy and Italian society as a whole. After the turning point in 1992, a general consensus emerged that European integration was necessary and fully consistent with the national interest. In this context, the three components of economic policy - budgetary policy, incomes policy, monetary policy - are working in tandem, ensuring stability, the essential condition from any lasting and sustainable growth. Thus inflation has now been beaten; the balance of payments on current account has recorded increasing and substantial surpluses, and there has been a huge reduction in the budget deficit, with a large primary surplus. The sustainability of these results is ensured by the implementation of structural reforms: tax reform, reform of central government budget, reform of the civil service, pensions reform and reform of Italy’s commercial system.

Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

Science.gov (United States)

Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

2004-01-01

The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

Sustainable spatial development in higher education

Directory of Open Access Journals (Sweden)

Maja Terlević

2015-06-01

Full Text Available Sustainable development is not only a great challenge for society as a whole, but also for higher education institutions, which have been rapidly including sustainable development in their educational process in the last two decades. Directly or indirectly, education for sustainable spatial development includes all aspects of sustainable development: environmental, economic, social and cultural. Space is a junction of various interests, which requires coordinating the entire process of spatial planning, taking into account the goal of sustainable spatial development. The existing values of space are insufficient for the rapid implementation of a sustainable spatial development paradigm. Suitable education is needed by both individuals and spatial planning professionals and at all levels of education. It is therefore necessary to transform some of the academic programs in the higher education curriculum by integrating teaching content and methods that include long-term knowledge and holistic thinking, taking into account the importance of interdisciplinary integration. This article reviews literature in sustainable development in higher education from 2002 to 2013. Topics discussed include students’ and teachers’ conceptions of sustainable development, the presence of sustainable development and sustainable spatial development in higher education and the reasons for the slow introduction of this material into the curriculum. Based on a literature analysis, the last section identifies important drivers that can contribute to a more rapid integration of a sustainable spatial development paradigm into higher education.

Principles for Promoting the Financial Sustainability of Online Programs

Science.gov (United States)

Meyer, Katrina A.; Bruwelheide, Janis; Poulin, Russell

2009-01-01

The project described in this article was an attempt to uncover the principles of financial sustainability for online programs and to align these with a guide to managing online programs. An initial team of experienced online educators developed draft principles, which were then reviewed by an external consultant and revised; the revised…

Building from the bottom, inspired from the top: Accounting for sustainability and the Environment Agency

NARCIS (Netherlands)

Thomson, I.; Georgakopoulos, G.; Hopwood, A.; Unerman, J.; Fries, J.

2010-01-01

If you were looking for a good example of accounting for sustainability in the UK, a sensible place to start would be the Environment Agency. As well as being responsible for the licensing, regulation and enforcement of environmental protection legislation in England and Wales, it is tasked with

The impact of environmental supply chain sustainability programs on shareholder wealth

NARCIS (Netherlands)

Dam, Lammertjan; Petkova, Boyana

2014-01-01

Purpose - Multinationals are increasingly pressured by stakeholders to commit to environmental sustainability that exceeds their own firm borders. As a result, multinationals have started to commit to environmental supply chain sustainability programs (ESCSPs). However, little is known about whether

The impact of environmental supply chain sustainability programs on shareholder wealth

NARCIS (Netherlands)

Dam, L.; Petkova, B.N.

2014-01-01

Purpose: Multinationals are increasingly pressured by stakeholders to commit to environmental sustainability that exceeds their own firm borders. As a result, multinationals have started to commit to environmental supply chain sustainability programs (ESCSPs). However, little is known about whether

The GPI transportation accounts : sustainable transportation in Halifax Regional Municipality

Energy Technology Data Exchange (ETDEWEB)

Savelson, A.; Colman, R.; Martin, W. [GPI Atlantic, Halifax, NS (Canada)

2008-03-15

The Halifax Regional Municipality (HRM) approved its first municipal planning strategy (MPS), in June 2006 that set the general framework for planning decisions over the next 20 years. The major objectives of this initiative are to manage a moderate level of population growth, minimize the environmental impact of that growth, and use it as a catalyst to make HRM more sustainable in all of its activities. Due to the dispersed nature of HRM and the diverse mix of its urban, suburban, and rural areas, the links between communities become a key focal point for sustainability measures. Transportation issues are central to many of HRM's current planning decisions and are a key component of the MPS. This report summarized the portion of the MPS that related to the development of functional transportation plans for HRM. The report also presented findings for eight key indicator categories that could be utilized to assess the sustainability of HRM's transportation system. These indicator categories include transport activity; energy consumption; greenhouse gas emissions; transportation emissions of air pollutants; land use and transportation; access to basic services; access to public transportation; neighbourhood quality of life; and household spending on transportation. The report also provided a quantitative assessment of the economic costs of passenger road transportation in HRM. The costing section provided estimates for 15 cost categories, many of which go unexamined in standard transportation accounting mechanisms. Last, a set of data and policy recommendations outlining ways to improve transportation monitoring in HRM as well as to advance the sustainability of HRM's transportation system as a whole were presented. Recommendations included: establishing settlement patterns and pedestrian or cycling-oriented infrastructure where more people could walk or cycle to work and amenities; increasing ridership by making transit accessible to a wider

7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

Science.gov (United States)

2010-01-01

... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... 7 Agriculture 11 2010-01-01 2010-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program...

Sustainable Eco Coastal Development Through Corporate Social Responsibility (CSR) Program

Science.gov (United States)

Rakhmanissazly, Arsi; Mursito Ardy, Yong; Abdullah

2017-02-01

Besides technical problems the company’s operational constraints that may effect high deficiency for the company is the company - community conflicts. Company - community conflict can also arise depends on the geographic conditions and characteristics of the community itself. Some studies has show that coastal community have higher level of social risk when compared to non-coastal community. Also, the coastal community ussually only rely on what sea provides as their main livelihood. Because of the level of education still contemtible the community couldn’t optimized the potential of their own area. Corporate Social Responsibility (CSR) har emerged as an important approach for addressing the social and environmental impact of company activities. Through CSR program, PT Pertamina EP Asset 3 Tambun Field (PEP) try to form value integration by utilizing resources from the community and the company by making sustainable eco - coastal living in Desa Tambaksari, Karawang, one of PEP working area. Using sustainable livelihood approach begin with compiling data by doing social mapping PEP has initiate the area to becoming Fish Processing Industry Centre. By implementing PDCA in every steps of the program, PEP has multiplied some other programs such as Organic Fish Feed Processing, Seaweed Farming and Waste Bank for Green Coastal Village. These program is PEP’s effort to create a sustainability environment by enhancing the community’s potentials as well as resolving social problems around Tambaksari. The most important result besides getting our license to operate from the community, is the community itself can grow into an eco coastal sustainable system.

Assessing university’s sustainability programs from the perspective of university students: a gap analysis

Directory of Open Access Journals (Sweden)

Ulkhaq M. Mujiya

2018-01-01

Full Text Available The role of universities in promoting sustainability has outstretched over the past decades as a result of abundant declarations related to the need for sustainability in higher education. As consequences, several universities have integrated sustainability into their curricula, research, programs, projects, partnerships, and assessments. However, despite the need for sustainable development in today’s highly competitive global network, many university members especially students are still unaware or ignorant of sustainability practices. This research tried to analyse the gap between what the university has done in campaigning for sustainability and what the students have perceived. A case study is conducted in Diponegoro University, Indonesia. Twelve indicators of four variables, i.e., community outreach; sustainability commitment and monitoring; waste and energy; as well as land use and planning are used to accomplish this research. Three hundred and fortyfive students spreading from all faculties participated in the survey. The result shows that an average gap of –0.38 is revealed; indicating that the respondents did not consider a significant impact on the sustainability programs. In addition, more than 50% of the respondents were not familiar with the sustainability programs. It is suggested that the university has to put more attention in fostering sustainability to its biggest stakeholders.

Sustainability in Supply Chain Management: Aggregate Planning from Sustainability Perspective.

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Metin Türkay

Full Text Available Supply chain management that considers the flow of raw materials, products and information has become a focal issue in modern manufacturing and service systems. Supply chain management requires effective use of assets and information that has far reaching implications beyond satisfaction of customer demand, flow of goods, services or capital. Aggregate planning, a fundamental decision model in supply chain management, refers to the determination of production, inventory, capacity and labor usage levels in the medium term. Traditionally standard mathematical programming formulation is used to devise the aggregate plan so as to minimize the total cost of operations. However, this formulation is purely an economic model that does not include sustainability considerations. In this study, we revise the standard aggregate planning formulation to account for additional environmental and social criteria to incorporate triple bottom line consideration of sustainability. We show how these additional criteria can be appended to traditional cost accounting in order to address sustainability in aggregate planning. We analyze the revised models and interpret the results on a case study from real life that would be insightful for decision makers.

Additional Indicators to Promote Social Sustainability within Government Programs: Equity and Efficiency

Directory of Open Access Journals (Sweden)

Adriana Acevedo Tirado

2015-07-01

Full Text Available Social programs are crucial to reduce poverty and inequity in developing countries. The operation of social programs, however, cannot be improved with traditional engineering tools since these tools are designed to maximize profits: in social programs maximizing profits is not the objective, social sustainability is. Field research was conducted and it was found that the operation of social programs is considered more socially sustainable if it meets two criteria: Efficiency and Equity; in other words, if the program can help more people who need it the most. This paper proposes a methodology centered in the development of mathematical formulas for the concepts of Efficiency and Equity, so that, by being able to measure them, government programs operation can be enhanced with engineering tools. The methodology is illustrated with a case study, a subsidized milk distribution program in Mexico, called Liconsa. Once the formulas were developed and used in a simulation model for Liconsa, different policies were tested and their results regarding Efficiency and Equity were compared. Results showed the best policies for Liconsa are the balanced ones: where help is increased for beneficiaries, while cost reduction commitments are obtained. In the discussion it is argued how the developed Equity and Efficiency indicators help to understand the tradeoffs between the objectives in opposition: instead of analyzing dozens of indicators, some of them improving and others worsening, the two formulas allow to capture all effects into two objectives and evaluate decisions based on their integral impact. Conclusions show that the mathematical definition of Equity and Efficiency supports better and more informed decision making towards improving the social sustainability of the programs operation. The mathematical definition of Equity and Efficiency and its use in engineering models helps balance the opposing objectives of social programs operation and promotes

Light Water Reactor Sustainability Program: Integrated Program Plan

Energy Technology Data Exchange (ETDEWEB)

None, None

2017-05-01

proliferation and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program’s plans. For the LWRS Program, sustainability is defined as the ability to maintain safe and economic operation of the existing fleet of nuclear power plants for a longer-than-initially-licensed lifetime. It has two facets with respect to long-term operations: (1) manage the aging of plant systems, structures, and components so that nuclear power plant lifetimes can be extended and the plants can continue to operate safely, efficiently, and economically; and (2) provide science-based solutions to the industry to implement technology to exceed the performance of the current labor-intensive business model.

Meeting the Demand for Accountability: Case Study of a Teacher Education Program in China

Directory of Open Access Journals (Sweden)

Tak Cheung CHAN

2009-02-01

Full Text Available To meet the demand for accountability, a teacher education program in a university located in South China has established processes at the college, the program, and the faculty levels to assure its program quality. Highlights of the processes are: involvement of stakeholders and the examination of program effectiveness. Although much has been done to help program candidates succeed, more effort is needed in the areas of program assessment and continuous improvement to assure program quality. An accountability implementation plan, a beginning teacher mentoring program, and a comparative study of beginning teacher performance were recommended to further enforce its strategies toward program accountability.

The Avahan Transition: Effects of Transition Readiness on Program Institutionalization and Sustained Outcomes.

Directory of Open Access Journals (Sweden)

Sachiko Ozawa

Full Text Available With declines in development assistance for health and growing interest in country ownership, donors are increasingly faced with the task of transitioning health programs to local actors towards a path to sustainability. Yet there is little available guidance on how to measure and evaluate the success of a transition and its subsequent effects. This study assesses the transition of the Avahan HIV/AIDS prevention program in India to investigate how preparations for transition affected continuation of program activities post-transition.Two rounds of two surveys were conducted and supplemented by data from government and Avahan Computerized Management Information Systems (CMIS. Exploratory factor analysis was used to develop two measures: 1 transition readiness pre-transition, and 2 institutionalization (i.e. integration of initial program systems into organizational procedures and behaviors post-transition. A fixed effects model was built to examine changes in key program delivery outcomes over time. An ordinary least square regression was used to assess the relationship between transition readiness and sustainability of service outcomes both directly, and indirectly through institutionalization.Transition readiness data revealed 3 factors (capacity, alignment and communication, on a 15-item scale with adequate internal consistency (alpha 0.73. Institutionalization was modeled as a unidimensional construct, and a 12-item scale demonstrated moderate internal consistency (alpha 0.60. Coverage of key populations and condom distribution were sustained compared to pre-transition levels (p<0.01. Transition readiness, but not institutionalization, predicted sustained outcomes post-transition. Transition readiness did not necessarily lead to institutionalization of key program elements one year after transition.Greater preparedness prior to transition is important to achieve better service delivery outcomes post-transition. This paper illustrates a

MARKETING PROGRAMS FOR GREEN PRODUCTS IN ACHIEVING ECOLOGICAL SUSTAINABILITY

Directory of Open Access Journals (Sweden)

Gabriela CĂPĂȚÎNĂ

2015-04-01

Full Text Available This article explores one dimension of green marketing programs: their potential application as a solution in achieving and maintaining the ecological sustainability on global market. We examine the necessity to develop and launch green products which can respond to environment degradation as a treatment against this phenomenon. This paper is structured in three sections: the first section is related to a clear delimitation and a better understanding of terms; the second one is an overview of the literature about ecological sustainability; the third section is the most relevant part of this paper because is trying to shape a framework of marketing programs for the development of green products, considering the decisions related to marketing mix elements. Even if green marketing programs make sense, current understanding of how managers can start to develop or transform their marketing efforts is far from comprehensive; therefore, this study is addressed to this knowledge gap.

Music in the mountains: creating sustainable therapy programs from short-term missions

Directory of Open Access Journals (Sweden)

Rachel Foxell

2015-01-01

Full Text Available This field report describes the experiences of a Registered Music Therapist (RMT living, working, and musicking1 during a short-term health mission to Northern India. Using a sustainability approach, collaboration with several local and global health organisations resulted in the development of a therapeutic music program for children with disabilities. Disability is a complex phenomenon, and in rural areas of India, disability is viewed as a foundation for shame and exclusion. The Community-based project, Samvedna, oversees the therapy, healthcare, and education of over 100 children with a disability in remote villages and is heavily involved in disability advocacy in the area. Sustainable programs are more effective for individuals and communities in both the short and long term. RMTs and other health professionals can be instrumental in setting up sustainable programs, such as teaching specific skills and knowledge to local teams, provided there is thorough preparation and ongoing collaboration to determine the priorities and expectations of the program.

Pediatric obesity community programs: barriers & facilitators toward sustainability.

Science.gov (United States)

Po'e, Eli K; Gesell, Sabina B; Lynne Caples, T; Escarfuller, Juan; Barkin, Shari L

2010-08-01

Our current generation of young people could become the first generation to live shorter lives than their parents. Families need resources in their community to address this issue. Identifying barriers and facilitators of community organizations to offer obesity-related services is a first step in understanding sustainable community programs. The objective of this study is to identify common barriers and facilitators in community organizational programs designed to prevent or reduce pediatric obesity. We conducted an exploratory qualitative research study based on grounded theory. Thirty-six community organizations were identified based on self-descriptions of goals involving pediatric obesity. Semi-structured, systematic, face-to-face interviews among program directors (n = 24) were recorded, transcribed, and coded for recurrent themes. Relevant themes were abstracted from interviews by a standardized iterative process by two independent reviewers between December 2007 and November 2008. Theme discordance was reconciled by a third reviewer. Seventy percent of organizations indicated that obesity prevention/treatment was their explicit goal with remaining groups indicating healthy lifestyles as a more general goal. Facilitators to provision of these programs included: programmatic enhancements such as improved curriculums (73%), community involvement such as volunteers (62.5%), and partnerships with other programs (54.2%). Barriers that threatened sustainability included lack of consistent funding (43.8%), lack of consistent participation from the target population (41.7%) and lack of support staff (20.8%). New approaches in fostering partnerships between organizations need to be developed. Building coalitions and engaging community members in developing community based programs may be a helpful strategy to strengthen community-based programs to address the pediatric obesity epidemic.

Extended exergy-based sustainability accounting of a household biogas project in rural China

International Nuclear Information System (INIS)

Yang, J.; Chen, B.

2014-01-01

Biogas has been earmarked as one of the leading renewable energy sources capable of mitigating environmental emissions in rural areas. Thus, developing an accounting technique is of particular importance in coping with increasing problems related to renewable agriculture and rural energy supply. In this study, extended exergy was generalised for the sustainability evaluation of biogas projects. Furthermore, a series of extended exergy-based indicators was presented as benchmarking from the perspectives of resources, economics and greenhouse gas (GHG) emissions. The sustainability of a “Three-in-One” biogas production system in southern China was thereby evaluated based on the proposed framework. The results show that economic costs concentrate in the construction phase. GHG emissions are mainly derived from bricks and cement, with proportions of 36.23% and 34.91%, respectively. The largest resource depletion occurs during the consumption of feedstock (87.06%) in the operation phase. Compared with other renewable energy conversion systems, the biogas project has a higher renewability (0.925) and economic return on investment ratio (6.82) and a lower GHG emission intensity (0.012). With the merit of bridging thermodynamics and externality, the extended exergy-based approach presented in this study may effectively appraise the energy and environmental performance of biogas projects. - Highlights: • Extended exergy is used to describe the sustainability level of biogas projects. • A set of extended exergy based sustainability indicator is established. • Biogas project has high renewability and greenhouse gas emission abatement potential. • Multiple utilization of biogas digestate is a promising way to improve sustainability

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

Science.gov (United States)

Tyuleneva, Tatiana

2017-11-01

One of the problems of sustainable development of mining companies is attracting additional investment. To solve it requires access to international capital markets, in this context, enterprises need to prepare financial statements with international requirements based on the data generated by the accounting system. The article considers the basic problems of accounting in the extractive industries due to the nature of the industry, as well as evaluation of the completeness of their solution in the framework of international financial reporting standards. In addition, lists the characteristics of accounting for mining industry, due to the peculiarities of the production process that need to be considered to solve these problems. This sector is extremely important for individual countries and on a global scale.

Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

Science.gov (United States)

Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

2014-01-01

The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

Transnational Comparison of Sustainability Assessment Programs for Viticulture and a Case-Study on Programs’ Engagement Processes

OpenAIRE

Irina Santiago-Brown; Andrew Metcalfe; Cate Jerram; Cassandra Collins

2014-01-01

This article documents and compares the most prominent sustainability assessment programs for individual organisations in viticulture worldwide. Certification and engagement processes for membership uptake; benefits; motives; inhibiting factors; and desirable reporting system features of viticultural sustainability programs, are all considered. Case-study results are derived from nine sustainability programs; 14 focus groups with 83 CEOs, Chief Viticulturists or Winemakers from wine grape pro...

Academic elite in accounting: linkages among top-ranked graduate programs.

Science.gov (United States)

Bair, Jeffrey H

2002-06-01

The 10 top-ranked graduate programs in accounting, based on a national survey of deans and top administrators, were linked to one another by hiring in the programs one another's graduates. Almost one-half (45.9%) of the faculty members in these 10 programs (N = 172) had graduated from one of these 10 programs. It is suggested that this linkage helps these programs to maintain and enhance their prestige.

Linking Curriculum and Learning to Facilities: Arizona State University's GK-12 Sustainable Schools Program

Science.gov (United States)

Elser, Monica M.; Pollari, Lynette; Frisk, Erin; Wood, Mark

2011-01-01

Arizona State University's "Sustainability Science for Sustainable Schools program" brings together graduate students, sustainability researchers, high school teachers and students, and school or district administrators in a project designed to address the challenge of becoming a "sustainable school." Funded by the National…

Rancangan Pembukuan Akuntansi Berbasis Excel for Accounting Pada Koperasi Jasa Keuangan Syariah (KJKS)

OpenAIRE

Chandra, Novrina; Sukartini, -

2015-01-01

In order to increase the society empowerment, Government of Padang create a program PKBK-BMT. This program is an integrated activity in order to accelerates poverty reduction, so that thegovernment of Padang form KJKS-BMT in every districts which aims to facilitates the poor society with microfinance and sustainable assistance, so that they can empower themselves. KJKS must convey accountability and financial reports activities to the local government. Therefore it needs accountable, accurate...

77 FR 10543 - Announcement of Funding Awards for the Capacity Building for Sustainable Communities Program for...

Science.gov (United States)

2012-02-22

... Awards for the Capacity Building for Sustainable Communities Program for Fiscal Year 2011 AGENCY: Office... INFORMATION: The Capacity Building for Sustainable Communities Program identifies intermediary organizations... announces the allocation total of $5.65 million for Capacity Building for Sustainable Communities grants, of...

Designing, testing, and implementing a sustainable nurse home visiting program: right@home.

Science.gov (United States)

Goldfeld, Sharon; Price, Anna; Kemp, Lynn

2018-05-01

Nurse home visiting (NHV) offers a potential platform to both address the factors that limit access to services for families experiencing adversity and provide effective interventions. Currently, the ability to examine program implementation is hampered by a lack of detailed description of actual, rather than expected, program development and delivery in published studies. Home visiting implementation remains a black box in relation to quality and sustainability. However, previous literature would suggest that efforts to both report and improve program implementation are vital for NHV to have population impact and policy sustainability. In this paper, we provide a case study of the design, testing, and implementation of the right@home program, an Australian NHV program and randomized controlled trial. We address existing gaps related to implementation of NHV programs by describing the processes used to develop the program to be trialed, summarizing its effectiveness, and detailing the quality processes and implementation evaluation. The weight of our evidence suggests that NHV can be a powerful and sustainable platform for addressing inequitable outcomes, particularly when the program focuses on parent engagement and partnership, delivers evidence-based strategies shown to improve outcomes, includes fidelity monitoring, and is adapted to and embedded within existing service delivery systems. © 2018 The Authors. Annals of the New York Academy of Sciences published by Wiley Periodicals, Inc. on behalf of The New York Academy of Sciences.

Transnational Comparison of Sustainability Assessment Programs for Viticulture and a Case-Study on Programs’ Engagement Processes

Directory of Open Access Journals (Sweden)

Irina Santiago-Brown

2014-04-01

Full Text Available This article documents and compares the most prominent sustainability assessment programs for individual organisations in viticulture worldwide. Certification and engagement processes for membership uptake; benefits; motives; inhibiting factors; and desirable reporting system features of viticultural sustainability programs, are all considered. Case-study results are derived from nine sustainability programs; 14 focus groups with 83 CEOs, Chief Viticulturists or Winemakers from wine grape production organizations from five countries (Australia, Chile, New Zealand, South Africa and the United States; 12 semi-structured interviews with managers either currently or formerly in charge of the sustainability programs; researcher observations; and analysis of documents. Programs were categorized by their distinct program assessment methods: process-based, best practice-based, indicator-based and criterion-based. We found that programs have been created to increase growers’ sustainability, mainly through the direct and indirect education they receive and promote, and the economic benefit to their business caused by overall improvement of their operations. The main finding from this study is that the success of each of these programs is largely due to the people driving the programs (program managers, innovative growers and/or early adopters and the way these people communicate and engage with their stakeholders and peers.

Measurement control program for nuclear material accounting

International Nuclear Information System (INIS)

Brouns, R.J.; Roberts, F.P.; Merrill, J.A.; Brown, W.B.

1980-06-01

A measurement control program for nuclear material accounting monitors and controls the quality of the measurments of special nuclear material that are involved in material balances. The quality is monitored by collecting data from which the current precision and accuracy of measurements can be evaluated. The quality is controlled by evaluations, reviews, and other administrative measures for control of selection or design of facilities, equipment and measurement methods and the training and qualification of personnel who perform SNM measurements. This report describes the most important elements of a program by which management can monitor and control measurement quality

A resource-control account of sustained attention: evidence from mind-wandering and vigilance paradigms.

Science.gov (United States)

Thomson, David R; Besner, Derek; Smilek, Daniel

2015-01-01

Staying attentive is challenging enough when carrying out everyday tasks, such as reading or sitting through a lecture, and failures to do so can be frustrating and inconvenient. However, such lapses may even be life threatening, for example, if a pilot fails to monitor an oil-pressure gauge or if a long-haul truck driver fails to notice a car in his or her blind spot. Here, we explore two explanations of sustained-attention lapses. By one account, task monotony leads to an increasing preoccupation with internal thought (i.e., mind wandering). By another, task demands result in the depletion of information-processing resources that are needed to perform the task. A review of the sustained-attention literature suggests that neither theory, on its own, adequately explains the full range of findings. We propose a novel framework to explain why attention lapses as a function of time-on-task by combining aspects of two different theories of mind wandering: attentional resource (Smallwood & Schooler, 2006) and control failure (McVay & Kane, 2010). We then use our "resource-control" theory to explain performance decrements in sustained-attention tasks. We end by making some explicit predictions regarding mind wandering in general and sustained-attention performance in particular. © The Author(s) 2014.

From Intuitive Programming of Robotic Systems to Business Sustainability of Manufacturing SMEs

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Bogdan Mocan

2016-02-01

Full Text Available Economic growth and sustainable development are issues which are becoming more and more important for nowadays companies. Sustainable development strives for moderate and responsible use within the economic and production activity the limited resources of our planet. Eco-innovations, eco-efficiency and corporate social responsibility practices define much of the current industrial sustainability agenda. While important, they are insufficient in themselves to deliver the holistic changes necessary to achieve long-term social and environmental sustainability. This paper proposed a framework for designing multimodal human-robot interfaces and a demonstrator that facilitate a sustainable use of robotic systems with positive effects on SMEs business sustainability. The proposed approach is intended to bring important contributions to the development of human robot interaction in order to facilitate intuitive programming and to enable easily adapting to changes in robot tasks and applications without the need of using skilled personnel. Our research emphasize the idea that new technologies in product and process create and enable new business strategies; and we demonstrate that changing the paradigm in programming industrial robotic systems it is possible by a “business case for sustainability” to have a sustainable development of the business, in special in case of SMEs.

A computerized accountability program is operating - DYMCAS

International Nuclear Information System (INIS)

Combs, S.W.; Mee, W.T.

1983-01-01

The nuclear materials control and accountability program in the Oak Ridge Y-12 Plant has been placed on a computerized system identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). The primary goal of the DYMCAS is to assist in detecting the diversion of special nuclear material (SNM). Secondly, the system is expected to assure quality inventory reconciliations both under normal and emergency situations. The system has been installed and was placed on active status in April 1982. Since that time numerous problems have surfaced and been resolved; i.e., delays of input, hardware breakdown, and misunderstandings of needs. An explanation of these problems, including examples and alterations that have made the system workable, are presented

Clemson University Science Master's Program in Sustainable and Resilient Infrastructure: A program evaluation

Science.gov (United States)

O'Sell, Elizabeth Eberhart

The Clemson University Science Master's Program (SMP) in Sustainable and Resilient Infrastructure is a program which aims to link engineering, materials, construction, environment, architecture, business, and public policy to produce graduates with unique holistic perspective and expertise to immediately contribute to the workforce in the area of sustainable and resilient infrastructure. A program evaluation of the SMP has been performed to study the effectiveness of the SMP and identify areas where the goals and vision of the SMP are achieved and areas where improvements can be made. This was completed by analysis of trends within survey responses, review of Master's thesis reports, and review of courses taken. It was found that the SMP has facilitated new interdisciplinary research collaborations of faculty in different concentration areas within the Glenn Department of Civil Engineering, as well as collaboration with faculty in other departments. It is recommended that a course which provides instruction in all eight competency areas be required for all SMP students to provide a comprehensive overview and ensure all students are exposed to concepts of all competency areas. While all stakeholders are satisfied with the program and believe it has been successful thus far, efforts do need to be made as the program moves forward to address and improve some items that have been mentioned as needing improvement. The concerns about concentration courses, internship planning, and advising should be addressed. This evaluation provides benefits to prospective students, current SMP participants, and outside program supporters. The goal of this evaluation is to provide support that the SMP is an effective and worthwhile program for participating students, while attempting to identify any necessary program improvements and provide recommendations for achieving these improvements. This goal has been accomplished.

Mean-Variance stochastic goal programming for sustainable mutual funds' portfolio selection.

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García-Bernabeu, Ana

2015-11-01

Full Text Available Mean-Variance Stochastic Goal Programming models (MV-SGP provide satisficing investment solutions in uncertain contexts. In this work, an MV-SGP model is proposed for portfolio selection which includes goals with regards to traditional and sustainable assets. The proposed approach is based on a two-step procedure. In the first step, sustainability and/or financial screens are applied to a set of assets (mutual funds previously evaluated with TOPSIS to determine the opportunity set. In a second step, satisficing portfolios of assets are obtained using a Goal Programming approach. Two different goals are considered. The first goal reflects only the purely financial side of the target while the second goal is referred to the sustainable side. Aversion to Risk Absolute (ARA coefficients are estimated and incorporated in our investment decision making approach using two different approaches.

Building a Sustainable Global Surgical Program in an Academic Department of Surgery.

Science.gov (United States)

Zhang, Linda P; Silverberg, Daniel; Divino, Celia M; Marin, Michael

Global surgery and volunteerism in surgery has gained significant interest in recent years for general surgery residents across the country. However, there are few well-established long-term surgical programs affiliated with academic institutions. The present report discusses the implementation process and challenges facing an academic institution in building a long-term sustainable global surgery program. As one of the pioneer programs in global surgery for residents, the Icahn School of Medicine at Mount Sinai global surgery rotation has been successfully running for the last 10 years in a small public hospital in the Dominican Republic. The present report details many key components of implementing a sustainable global surgery program and the evolution of this program over time. Since 2005, 80 general surgery residents have rotated through Juan Pablo Pina Hospital in the Dominican Republic. They have performed a total of 1239 major operations and 740 minor operations. They have also participated in 328 emergency cases. More importantly, this rotation helped shape residents' sense of social responsibility and ownership in their surgical training. Residents have also contributed to the training of local residents in laparoscopic skills and through cultural exchange. As interest in global surgery grows among general surgery residents, it is essential that supporting academic institutions create sustainable and capacity-building rotations for their residents. These programs must address many of the barriers that can hinder maintenance of a sustainable global surgery experience for residents. After 10 years of sending our residents to the Dominican Republic, we have found that it is possible and valuable to incorporate a formal global surgery rotation into a general surgery residency. Copyright © 2016. Published by Elsevier Inc.

BARRIERS TO THE IMPLEMENTATION OF INSTRUMENTS ASSISTING SUSTAINABLE DEVELOPMENT OF AGRICULTURE

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Ryszard KATA

2015-04-01

Full Text Available This paper provides identification and assessment of barriers to the implementation of the instruments of the Common Agricultural Policy (CAP that support sustainable development of agriculture. This issue has been studied on the example of individual farms of south-eastern Poland, which benefited from programs to support sustainable agriculture in 2004-2013. The introduction of agriculture on the path of sustainable development depends on institutional factors (including political, which can induce farmers to take into account the environment and future generations in their microeconomic decisions. It has been shown that the most important barriers to the efficient and effective implementation of programs in support of sustainable agriculture are financial and information and education constraints.

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

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Riana Iren RADU

2014-11-01

Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

Accountability for Community-Based Programs for the Seriously Ill.

Science.gov (United States)

Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

2018-03-01

Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

A University-Hosted Program in Pursuit of Coastal Sustainability: The Case of Tokyo Bay

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Osamu Baba

2013-09-01

Full Text Available This study presents a unique way by which a university program can contribute to capacity development for coastal sustainability. The program is steered by a working group of volunteer faculty members, having different academic backgrounds, in collaboration with students and marine professionals, including fisherfolk and environment education interpreters. Although the program began with conventional educational ideas and style, its practical framework evolved to include interactive activities with collaborators in the community, all of which were geared toward social learning. The combination of service learning and participatory action research (PAR was proven to be an adequate approach to link higher education for sustainable development (HESD and university-community partnerships and to promote learning for coastal sustainability. Challenges identified include (1 ensuring continuity of learning and (2 reducing the heavy workload of faculty members involved in program preparation and coordination. The authors would like to emphasize the possibilities offered by the engagement of scholarship in the capacity development for coastal sustainability by focusing on community-based efforts.

Safeguards material control and accounting program: quarterly report, January-March 1979

International Nuclear Information System (INIS)

Maimoni, A.; Dunn, D.R.

1980-06-01

The operation and use of the Safeguards Vulnerability Analysis Program (SVAP) Input/Output programming written for a Tektronix 4050 series computer is described. The programming consists of the Facility Description Program and its continuation, the Accounting System Program, plus several service routines. These programs generate the input files that will be used by the SVAP codes in a main frame computer, such as the CDC 7600 at Lawrence Livermore Laboratory

Performance assessment, social accountability and sustainability governance in Hangzhou: Leveraging the implementation gap?

DEFF Research Database (Denmark)

Delman, Jørgen

This is an explorative case study that examines how ideas and concepts relating to sustainable development are factored into new approaches to urban governance in Hangzhou. The proposition is that traditional performance assessment procedures combined with innovative surveys of the city government......’s social accountability and with various forms of social participation have created a new framework for urban governance, both conceptually and as a series of practical measures. More specifically, the study examines a dramatic redesign of the performance assessment system in Hangzhou aimed at developing...

An information system for sustainable materials management with material flow accounting and waste input–output analysis

Directory of Open Access Journals (Sweden)

Pi-Cheng Chen

2017-05-01

Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.

Special Issue on "Social Responsibility Accounting and Reporting in Times of ‘Sustainability Downturn/Crisis’

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Carmen Correa-Ruiz

2011-12-01

Full Text Available At a time when sustainability performance does not seem to match the expectations raised by the sustainable development concept and, moreover, when the economic downturn and crisis could be further eroding social and environmental concerns and values, the notion of sustainability crisis provides an interesting starting point to reflect on the role of Social and Environmental Accounting Research. Lack of humanity and values, short term economic approach, institutional capture and misunderstanding and misuse of democracy, have all served as catalysts of sustainability downturn and crisis. Thus, this editorial attempts to advance public interest accounting by discussing the controversy around Sustainability and Corporate Social Responsibility, expecting that the constitutive effects of researchers’ words in this special issue and in future research agendas, will result in more transformative power relations able to enhance a healthy democracy inspired by the capacity to do things and to transform individuals’ attitudes and behaviours, as well as the institutional response to the sustainability crisis.En una época en la que el desempeño en materia de sostenibilidad parece no cumplir las expectativas creadas por el concepto de desarrollo sostenible y, en la que además, la recesión y la crisis económica podría estar erosionando aún más los valores y preocupaciones sociales y medioambientales, la noción de crisis de sostenibilidad proporciona un interesante punto de partida para reflexionar sobre el papel de la investigación en Contabilidad Social y Medioambiental. La falta de humanidad y la ausencia de valores, el enfoque económico cortoplacista, la captura institucional y la democracia mal entendida y su uso incorrecto, han servido como catalizadores de la crisis y la recesión de la sostenibilidad. Así, el presente editorial pretende avanzar en la contabilidad como interés general, debatiendo sobre la controversia existente

Program description for the program Fuel program sustainability July 1, 2011 through June 30, 2015; Programbeskrivning foer programmet Braensleprogrammet haallbarhet 1 juli 2011 till och med 30 juni 2015

Energy Technology Data Exchange (ETDEWEB)

2011-04-15

The Fuel program sustainability is included as one of three programs in a cohesive commitment to increased, sustainable and efficient production and use of indigenous and renewable fuels that are implemented by the Swedish Energy Agency from July 1, 2011 to June 30, 2015. The program focuses on issues of environment and ecological sustainability of the production of biofuels, and systems and resource issues concerning the use. It does not include purely technical issues related to biofuels production or processes in which fuel is converted to heat, electricity or fuel. Questions about fuel supply and fuel processing / scale combustion are treated in the parallel running programs; the Fuel program supply and the Fuel program conversion. The four-year program will commence on July 1, 2011 and will run until June 30, 2015 and has an annual budget of total SEK 16 millions. Ambiguities in the environmental area may through various regulations mean various forms of barriers on the biofuel market. The Fuel program sustainability aims to sort out such ambiguities and, if possible, eliminate such obstacles, identify solutions and develop opportunities. The availability of biofuels and croplands is limited relative to needs. Thus the program also aims to describe the resource efficiency and climate benefits of current biofuel chains, and the possibility of using instruments to stimulate good practice. The program consists of sub-areas that partly overlap. - The sub-area Environment and sustainability focuses on how biofuel production will be designed to meet national and international environmental objectives and sustainability criteria. - The sub-area Biofuels and greenhouse gases describes different climate aspects related to production and exploitation of biofuels. - The sub-area System and market focuses on resource- and climate-efficient solutions in a system perspective, and how the bio-energy system can be affected by policy instruments

An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

Science.gov (United States)

Taylor, Susan Lee; Finley, Jane B.

2010-01-01

The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

Planning for Sustainability of an Evidence-Based Mental Health Promotion Program in Canadian Elementary Schools.

Science.gov (United States)

Leadbeater, Bonnie J; Gladstone, Emilie J; Sukhawathanakul, Paweena

2015-09-01

Substantial research illuminates many factors effecting the implementation of evidence-based mental health promotion programs in schools; however, research on how schools plan for sustaining their investments in these programs is limited. In this qualitative study, we elicited descriptions of opportunities and challenges for sustainability. We interviewed 24 individuals from schools involved in a longitudinal, qualitative research project that followed uptake and implementation of the evidence-based WITS Programs across 2 years (Leadbeater et al. 2012). WITS stands for Walk away, Ignore, Talk it out and Seek help and the online WITS Programs focus on preventing peer victimization ( www.witsprograms.ca ). Our findings suggest that sustainability planning in schools is not merely a next step following high quality implementation, but rather involves multiple ongoing processes that need to be anticipated and supported by school leadership and program champions and developers in order to realize investments in evidence-based programs.

CHARACTERISTICS OF GRADUATE ACCOUNTING PROGRAMS: AN ANALYSIS OF UNIVERSITIES IN ENGLISH-SPEAKING COUNTRIES

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Sandra Rolim Ensslin

2012-09-01

Full Text Available The literature indicates there is a shortage of professors of accounting. For some researchers this lack is related to the high price paid to obtain an advanced degree in this area. According to the American Accounting Association (AAA, graduate programs need to be more attractive, less stressful and less expensive for students. Therefore, the objective of this study is to map the characteristics of the selection process, the courses offered and the requirements to obtain a master’s degree in accounting from universities located in English-speaking. This study can be classified as descriptive, with a theoretical-conceptual nature and a qualitative approach. We rely on secondary sources and apply inductive logic. The main results are that in the United States, 71% of the programs require candidates to have knowledge of accounting, finance, economics, taxes, statistics and mathematics; 75% of Australian universities require a minimum score on the TOEFL for foreign students, 20% have a minimum GPA and 10% require taking the GMAT; and no Canadian university requires a letter of recommendation. Regarding the purpose of the courses, 88% of the institutions that offer master programs in accounting focus on improved professional qualification of accountants. In Australia, 30% of the programs last 18 months, while in Canada this figure is 66% and in New Zealand, 50% of the programs last at least two years. With respect to the graduation requirements, 82% of the universities require between 4 and 9 mandatory disciplines. In conclusion, the master programs in the United States and United Kingdom are relatively more demanding with respect to the degree requirements than in the other countries investigated.

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

Light Water Reactor Sustainability Program Integrated Program Plan

Energy Technology Data Exchange (ETDEWEB)

McCarthy, Kathryn A. [Idaho National Lab. (INL), Idaho Falls, ID (United States); Busby, Jeremy [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Hallbert, Bruce [Idaho National Lab. (INL), Idaho Falls, ID (United States); Bragg-Sitton, Shannon [Idaho National Lab. (INL), Idaho Falls, ID (United States); Smith, Curtis [Idaho National Lab. (INL), Idaho Falls, ID (United States); Barnard, Cathy [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2014-04-01

Nuclear power has safely, reliably, and economically contributed almost 20% of electrical generation in the United States over the past two decades. It remains the single largest contributor (more than 70%) of non-greenhouse-gas-emitting electric power generation in the United States. Domestic demand for electrical energy is expected to experience a 31% growth from 2009 to 2035. At the same time, most of the currently operating nuclear power plants will begin reaching the end of their initial 20-year extension to their original 40-year operating license for a total of 60 years of operation. Figure E-1 shows projected nuclear energy contribution to the domestic generating capacity. If current operating nuclear power plants do not operate beyond 60 years, the total fraction of generated electrical energy from nuclear power will begin to decline—even with the expected addition of new nuclear generating capacity. The oldest commercial plants in the United States reached their 40th anniversary in 2009. The U.S. Department of Energy Office of Nuclear Energy’s Research and Development Roadmap (Nuclear Energy Roadmap) organizes its activities around four objectives that ensure nuclear energy remains a compelling and viable energy option for the United States. The four objectives are as follows: (1) develop technologies and other solutions that can improve the reliability, sustain the safety, and extend the life of the current reactors; (2) develop improvements in the affordability of new reactors to enable nuclear energy to help meet the Administration’s energy security and climate change goals; (3) develop sustainable nuclear fuel cycles; and (4) understand and minimize the risks of nuclear proliferation and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program’s plans.

Light Water Reactor Sustainability Program Integrated Program Plan

Energy Technology Data Exchange (ETDEWEB)

Kathryn McCarthy; Jeremy Busby; Bruce Hallbert; Shannon Bragg-Sitton; Curtis Smith; Cathy Barnard

2013-04-01

Nuclear power has safely, reliably, and economically contributed almost 20% of electrical generation in the United States over the past two decades. It remains the single largest contributor (more than 70%) of non-greenhouse-gas-emitting electric power generation in the United States. Domestic demand for electrical energy is expected to experience a 31% growth from 2009 to 2035. At the same time, most of the currently operating nuclear power plants will begin reaching the end of their initial 20-year extension to their original 40-year operating license for a total of 60 years of operation. Figure E-1 shows projected nuclear energy contribution to the domestic generating capacity. If current operating nuclear power plants do not operate beyond 60 years, the total fraction of generated electrical energy from nuclear power will begin to decline—even with the expected addition of new nuclear generating capacity. The oldest commercial plants in the United States reached their 40th anniversary in 2009. The U.S. Department of Energy Office of Nuclear Energy’s Research and Development Roadmap (Nuclear Energy Roadmap) organizes its activities around four objectives that ensure nuclear energy remains a compelling and viable energy option for the United States. The four objectives are as follows: (1) develop technologies and other solutions that can improve the reliability, sustain the safety, and extend the life of the current reactors; (2) develop improvements in the affordability of new reactors to enable nuclear energy to help meet the Administration’s energy security and climate change goals; (3) develop sustainable nuclear fuel cycles; and (4) understand and minimize the risks of nuclear proliferation and terrorism. The Light Water Reactor Sustainability (LWRS) Program is the primary programmatic activity that addresses Objective 1. This document summarizes the LWRS Program’s plans.

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Science.gov (United States)

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

Business Engagement with Sustainable Water Resource Management through Water Footprint Accounting: The Case of the Barilla Company

Directory of Open Access Journals (Sweden)

Marta Antonelli

2015-05-01

Full Text Available This study investigates business engagement in sustainable water management, focusing on water footprint accounting as a tool to account for water use in food supply chains. An explorative analysis is conducted on the Barilla Company. The study explores two corporate strategies aimed at achieving more sustainable water use: the adoption of environmental products declarations (EPDs, a reporting system that accounts for the environmental footprints of Barilla’s pasta and other products; and the implementation of the Aureo Wheat Programme. The study deployed both primary and secondary data. The study shows that the largest share of the water footprint of pasta relates to the cultivation phase (over 90%, which is almost fully rainfed. EPDs show that the water footprint of the other phases of the supply chain is negligible. It is argued that the use of water footprinting in EPDs can raise awareness about water use in agricultural supply chains to reach a broad spectrum of stakeholders, including consumers. The study also shows that the implementation of the Aureo Wheat Programme, consisting of a shift in cultivation site and in the type of wheat, enabled a reduction in the blue water footprint of pasta, with water savings amounting to 35 million m3 of blue water since 2011.

Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries

OpenAIRE

Tanaka Nakasone, Gustavo

2015-01-01

This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental  accounting system will allow companies  to properly quantify and  report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues i...

Roadmap to a Sustainable Structured Trusted Employee Program

Energy Technology Data Exchange (ETDEWEB)

Coates, Cameron W [ORNL; Eisele, Gerhard R [ORNL

2013-08-01

Organizations (facility, regulatory agency, or country) have a compelling interest in ensuring that individuals who occupy sensitive positions affording access to chemical biological, radiological and nuclear (CBRN) materials facilities and programs are functioning at their highest level of reliability. Human reliability and human performance relate not only to security but also focus on safety. Reliability has a logical and direct relationship to trustworthiness for the organization is placing trust in their employees to conduct themselves in a secure, safe, and dependable manner. This document focuses on providing an organization with a roadmap to implementing a successful and sustainable Structured Trusted Employee Program (STEP).

Overview of the US Department of Energy Light Water Reactor Sustainability Program

International Nuclear Information System (INIS)

McCarthy, K.A.; Williams, D.L.; Reister, R.

2012-01-01

The US Department of Energy Light Water Reactor Sustainability (LWRS) Program is focused on enabling the long-term operation of US commercial power plants. Decisions on life extension will be made by commercial power plant owners - the information provided by the research and development activities in the LWRS Program will reduce the uncertainty (and therefore the risk) associated with making those decisions. The LWRS Program encompasses two facets of long-term operation: (1) manage the aging of plant systems, structures, and components so that nuclear power plant lifetimes can be extended and the plants can continue to operate safely, efficiently, and economically; and (2) provide science-based solutions to the nuclear industry that support implementation of performance improvement technologies. An important aspect of the Light Water Reactor Sustainability Program is partnering with industry and the Nuclear Regulatory Commission to support and conduct the long-term research needed to inform major component refurbishment and replacement strategies, performance enhancements, plant license extensions, and age-related regulatory oversight decisions. The Department of Energy research, development, and demonstration role focuses on aging phenomena and issues that require long-term research and/or unique Department of Energy laboratory expertise and facilities and are applicable to all operating reactors. This paper provides an overview of the Department of Energy Light Water Reactor Sustainability Program, including vision, goals, and major deliverables. (author)

Sustainability of ARV provision in developing countries: challenging a framework based on program history

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Thiago Botelho Azeredo

Full Text Available Abstract The provision of ARVs is central to HIV/AIDS programs, because of its impact on the course of the disease and on quality of life. Although first-line treatments costs have declined, treatment-associated expenses are steeper each year. Sustainability is therefore an important variable for the success of treatment programs. A conceptual framework on sustainability of ARV provision was developed, followed by data collection instruments. The pilot study was undertaken in Brazil. Bolivia, Peru and Mozambique, were visited. Key informants were identified and interviewed. Investigation of sustainability related to ARV provision involved implementation and routinization events of provision schemes. Evidence of greater sustainability potential was observed in Peru, where provision is implemented and routinized by the National HIV/AIDS program and expenditures met by the government. In Mozambique, provision is dependent on donations and external aid, but the country displays a great effort to incorporate ARV provision and care in routine healthcare activities. Bolivia, in addition to external dependence on financing and management of drug supply, presents problems regarding implementation and routinization. The conceptual framework was useful in recognizing events that influence sustainable ARV provision in these countries.

Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

Science.gov (United States)

Kim, S; McLeod, J H; Williams, C; Hepler, N

2000-01-01

The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

Sustainability of donor programs: evaluating and informing the transition of a large HIV prevention program in India to local ownership

Directory of Open Access Journals (Sweden)

Sara Bennett

2011-12-01

Full Text Available Sustainability is the holy grail of many development projects, yet there is limited evidence about strategies that effectively support transition of programs from donor funding to national governments. The first phase of Avahan, the India AIDS Initiative supported by the Bill and Melinda Gates Foundation (2003–2009, aimed to demonstrate an HIV/AIDS prevention program at scale, primarily targeted at high-risk groups. During the second phase (2009–2013, this large-scale program will be transitioned to its natural owners: the Government of India and local communities. This paper describes the evaluation design for the Avahan transition strategy.A detailed logic model for the transition was developed. The Avahan transition strategy focuses on three activities: 1 enhancing capacities among communities, non-governmental organizations (NGOs, and government entities, in line with India's national AIDS control strategy; 2 aligning technical and managerial aspects of Avahan programs with government norms and standards; and 3 promoting and sustaining commitment to services for most-at-risk populations. It is anticipated that programs will then transfer smoothly to government and community ownership, become institutionalized within the government system, and support a sustained HIV/AIDS response.The research design evaluates the implementation and effectiveness of 1 activities undertaken by the program; 2 intermediate effects including the process of institutionalization and the extent to which key Avahan organizational procedures and behaviors are integrated into government systems; and 3 overarching effects namely the impact of the transition process on the sustained delivery of HIV/AIDS prevention services to high-risk groups. Both qualitative and quantitative research approaches are employed so that the evaluation will both assess outcomes and explain why they have occurred.It is unusual for donor-supported projects in low- and middle

IDES-EDU – new interdisciplinary education program for Sustainable Buildings

DEFF Research Database (Denmark)

Dvorakova, Pavla; Kabele, Karel; Brunsgaard, Camilla

2013-01-01

Buildings fulfilling all requirements related to energy, economy and environment are necessary to be designed by interdisciplinary teams with efficient transfer of information and good knowledge base. IDES EDU is a project co-funded by the Intelligent Energy Europe program in which 15 European...... universities make a concerted effort to develop and implement balanced master and postgraduate courses on Sustainable Energy Design providing skills and knowledge that exceed the requirements of the EPBD. The resulting courses focus on different aspects of sustainable building design from the perspective...

SLFP: a stochastic linear fractional programming approach for sustainable waste management.

Science.gov (United States)

Zhu, H; Huang, G H

2011-12-01

A stochastic linear fractional programming (SLFP) approach is developed for supporting sustainable municipal solid waste management under uncertainty. The SLFP method can solve ratio optimization problems associated with random information, where chance-constrained programming is integrated into a linear fractional programming framework. It has advantages in: (1) comparing objectives of two aspects, (2) reflecting system efficiency, (3) dealing with uncertainty expressed as probability distributions, and (4) providing optimal-ratio solutions under different system-reliability conditions. The method is applied to a case study of waste flow allocation within a municipal solid waste (MSW) management system. The obtained solutions are useful for identifying sustainable MSW management schemes with maximized system efficiency under various constraint-violation risks. The results indicate that SLFP can support in-depth analysis of the interrelationships among system efficiency, system cost and system-failure risk. Copyright © 2011 Elsevier Ltd. All rights reserved.

CHIT: a cost accounting program for postirradiation examinations of fast breeder reactor materials

International Nuclear Information System (INIS)

Phillips, J.R.; Dowler, K.E.

1975-09-01

CHIT is the Los Alamos Scientific Laboratory's cost accounting computer program for nondestructive and destructive examinations of irradiated fuel pins. The program allows immediate retrieval of fuel pin examination information and provides itemized listings for completed and projected fuel pin examinations, detailed cost accounting summaries for each investigator, fuel pin examinations during a specified time interval, and various subsets of the information. CHIT has been in successful operation for the past two years, providing precise information on cost accounting more efficiently than possible with a manual technique

76 FR 78343 - HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating...

Science.gov (United States)

2011-12-16

... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...

R programming for the Quarterly National Accounts: Moroccan case

Directory of Open Access Journals (Sweden)

Houssam HACHIMI

2017-11-01

Full Text Available The compilation of quarterly national accounts (QNA has different methods based on the specificity of the statistical system of the country, in effect, the method of calibration adopted by the Moroccan national account department has several steps that estimates indirectly the quarterly components of the Gross Domestic Product (GDP by using statistics indicators as regressors in a linear model. The use of R, as statistical software for the compilation of that official statistics presents some challenges for the statisticians from the first step of the data import, until the export of the results, the responsible of the compilation of the QNA must have good algorithmic coding skills so as he can build his R program by choosing the adequate packages and version of the R software. The objective of this work is to present the R program and challenges that face the Moroccan case.

76 FR 34712 - Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission...

Science.gov (United States)

2011-06-14

... stakeholders to develop initiatives to test innovative payment and service delivery models to reduce program...] Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission Deadlines for... of the Pioneer Accountable Care Organization Model letters of intent to June 30, 2011 and the...

Natural Resources Accounting and Sustainable Development: The ...

African Journals Online (AJOL)

gold

2012-07-26

Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...

Assessing District-Heating Sustainability. Case Studies of CO{sub 2} Mitigation Strategies and Environmental Cost Accounting

Energy Technology Data Exchange (ETDEWEB)

Fahlen, Elsa

2012-11-01

District heating (DH) may play an important role in achieving the EU goal of a secure, competitive and sustainable energy supply. Integrated energy solutions based on technologies, such as biomass gasification for transport fuel, electricity and heat production and heat-driven absorption cooling, create new optimisation possibilities through the linkage between heat, power, cooling and transport fuel markets which may reduce the global warming contribution of the energy sector. With increasing focus on climate change impacts of greenhouse gas emissions, the environmental effects of other air pollutants should not be neglected. To achieve both a competitive and a sustainable energy supply, it is necessary to integrate environmental considerations into economic policies. Through accounting for external costs of air pollution in energy system modelling and analysis, sustainability aspects may be integrated into DH assessments. The aim of this thesis is to develop, apply and evaluate methodologies for assessing conventional and new technology solutions in a DH system; the assessments are made from a DH perspective with respect to two factors - cost-effectiveness and environmental impacts - which are either assessed separately or integrated through external cost accounting. Various CO{sub 2} mitigation strategies are evaluated with regard to the robustness of the DH system in meeting future developments of energy market prices and policies. The studies are performed using a systems approach by using the simulating DH supply model MARTES as applied to the DH system Sweden. This thesis concludes that the integration of biomass gasification technology and absorption cooling technology in DH systems has the potential for cost-effective CO{sub 2} emission reduction, in line with other EU goals to increase the share of renewable sources in energy use and to increase energy efficiency. Accounting for external costs of not only climate change but also other environmental

New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

Light Water Reactor Sustainability Program: Digital Technology Business Case Methodology Guide

Energy Technology Data Exchange (ETDEWEB)

Thomas, Ken [Idaho National Lab. (INL), Idaho Falls, ID (United States); Lawrie, Sean [ScottMadden, Inc., Raleigh, NC (United States); Hart, Adam [ScottMadden, Inc., Raleigh, NC (United States); Vlahoplus, Chris [ScottMadden, Inc., Raleigh, NC (United States)

2014-09-01

The Department of Energy’s (DOE’s) Light Water Reactor Sustainability Program aims to develop and deploy technologies that will make the existing U.S. nuclear fleet more efficient and competitive. The program has developed a standard methodology for determining the impact of new technologies in order to assist nuclear power plant (NPP) operators in building sound business cases. The Advanced Instrumentation, Information, and Control (II&C) Systems Technologies Pathway is part of the DOE’s Light Water Reactor Sustainability (LWRS) Program. It conducts targeted research and development (R&D) to address aging and reliability concerns with the legacy instrumentation and control and related information systems of the U.S. operating light water reactor (LWR) fleet. This work involves two major goals: (1) to ensure that legacy analog II&C systems are not life-limiting issues for the LWR fleet and (2) to implement digital II&C technology in a manner that enables broad innovation and business improvement in the NPP operating model. Resolving long-term operational concerns with the II&C systems contributes to the long-term sustainability of the LWR fleet, which is vital to the nation’s energy and environmental security. The II&C Pathway is conducting a series of pilot projects that enable the development and deployment of new II&C technologies in existing nuclear plants. Through the LWRS program, individual utilities and plants are able to participate in these projects or otherwise leverage the results of projects conducted at demonstration plants. Performance advantages of the new pilot project technologies are widely acknowledged, but it has proven difficult for utilities to derive business cases for justifying investment in these new capabilities. Lack of a business case is often cited by utilities as a barrier to pursuing wide-scale application of digital technologies to nuclear plant work activities. The decision to move forward with funding usually hinges on

Can Companies Induce Sustainable Consumption? The Impact of Knowledge and Social Embeddedness on Airline Sustainability Programs in the U.S.

Directory of Open Access Journals (Sweden)

Yohan Kim

2014-05-01

Full Text Available This paper investigates how consumers’ level of knowledge and social embeddedness can influence sustainable consumption. An extended model of goal-directed behavior (MGB is tested by U.S. airline consumers who have participated in UNICEF’s Change for Good (CFG and voluntary carbon offsetting (VCO programs. Results show that consumers’ knowledge positively influenced their subjective norms and attitudes towards participation of VCO and CFG. Increasing consumers’ sense of social embeddedness is also found to be crucial in forming their subjective norms for both CFG and VCO. Moreover, positive anticipated emotion is found to influence consumers’ desire to participate in VCO, while negative anticipated emotion influences desire towards CFG participation. The findings of this research provide a practical implication on strategies for the airline industry to induce sustainable consumption behavior, as well as demonstrate the need for different emotional elicitation strategies for different sustainability programs.

A note on dynamic programming in accounts receivable management

NARCIS (Netherlands)

Dirickx, Y.M.I.; Kistner, K.-P.

1982-01-01

The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The

Coordination Between the HEU Transparency Program and the Material Protection, Control and Accountability Program

International Nuclear Information System (INIS)

Glaser, J.; Hernandez, J.; Dougherty, D.; Bieniawski, A.; Cahalane, P.; Mastal, E.

2000-01-01

DOE sponsored programs such as Material Protection Control and Accountability (MPC and A) and implementation of the Highly-Enriched Uranium (HEU) Transparency Program send US personnel into Russian nuclear facilities and receive Russian representatives from these programs. While there is overlap in the Russian nuclear facilities visited by these two programs, there had not been any formal mechanism to share information between them. Recently, an MPC and A/HEU Working Group was developed to facilitate the sharing of appropriate information and to address concerns expressed by Minatom and Russian facility personnel such as US visit scheduling conflicts. This paper discusses the goals of the Working Group and ways it has helped to allow the programs to work more efficiently with the Russian facilities

12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment for the Transaction Account Guarantee Program. 370.7 Section 370.7 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the...

Sustainable Harvest for Food and Fuel

Energy Technology Data Exchange (ETDEWEB)

Grosshans, Raymond R.; Kostelnik, Kevin, M.; Jacobson, Jacob J.

2007-04-01

The DOE Biomass Program recently implemented the Biofuels Initiative, or 30x30 program, with the dual goal of reducing U.S. dependence on foreign oil by making cellulosic ethanol cost competitive with gasoline by 2012 and by replacing 30 percent of gasoline consumption with biofuels by 2030. Experience to date with increasing ethanol production suggests that it distorts agricultural markets and therefore raises concerns about the sustainability of the DOE 30 X 30 effort: Can the U.S. agricultural system produce sufficient feedstocks for biofuel production and meet the food price and availability expectations of American consumers without causing environmental degradation that would curtail the production of both food and fuel? Efforts are underway to develop computer-based modeling tools that address this concern and support the DOE 30 X 30 goals. Beyond technical agronomic and economic concerns, however, such models must account for the publics’ growing interest in sustainable agriculture and in the mitigation of predicted global climate change. This paper discusses ongoing work at the Center for Advanced Energy Studies that investigates the potential consequences and long-term sustainability of projected biomass harvests by identifying and incorporating “sustainable harvest indicators” in a computer modeling strategy.

"Initiate-build-operate-transfer" - a strategy for establishing sustainable telemedicine programs not only in the developing countries.

Science.gov (United States)

Latifi, Rifat

2011-01-01

Establishing sustainable telemedicine has become a goal of many developing countries around the world. Yet, despite initiatives from a select few individuals and on occasion from various governments, often these initiatives never mature to become sustainable programs. The introduction of telemedicine and e-learning in the Balkans has been a pivotal step in advancing the quality and availability of medical services in a region whose infrastructure and resources have been decimated by wars, neglect, lack of funding, and poor management. The concept and establishment of the International Virtual e-Hospital (IVeH) has significantly impacted telemedicine and e-health services in Kosova. The success of the IVeH in Kosova has led to the development of similar programs in other Balkan countries and other developing countries in the hope of modernizing and improving their healthcare infrastructure. A comprehensive, four-pronged strategy developed by IVeH "Initiate-Build-Operate-Transfer" (IBOT), may be a useful approach in establishing telemedicine and e-health educational services not only in developing countries, but in developed countries. The development strategy, IBOT, used by the IVeH to establish and develop telemedicine programs is described. IBOT includes assessment of healthcare needs of each country, the development of a curriculum and education program, the establishment of a nationwide telemedicine network, and the integration of the telemedicine program into the very core of healthcare infrastructure. The end point is the transfer of a sustainable telehealth program to the nation involved. By applying IBOT, a sustainable telemedicine program of Kosova and Albania has been established as an effective prototype for telemedicine in the Balkans. Once fully matured, the program is transitioned to the Ministry of Health, which ensures the sustainability and ownership of the program. Similar programs are being established in Macedonia, Montenegro and other countries

Seafood Wars: Reviving a Tired Sustainability Education Program with Pop Culture Techniques

Science.gov (United States)

Peart, L. W.

2016-02-01

Texas State Aquarium revived its sustainable seafood education program by embedding expert speakers into the pop culture chef competition. Chefs are nominated by diners and vetted by Aquarium staff. Seafood selections are made in consultation with fishery experts and sustainability partners including Gulf United for Lasting Fisheries. Through these efforts, the Seafood Wars audience has expanded from the over-40 set to college and graduate students, families, and adults of all ages. Surveyed participants at these sell-out events are 100% as, or more likely to purchase and consume featured sustainable selections.

Microdrive- A research program on sustainable bio-ethanol and biogas systems

International Nuclear Information System (INIS)

Schnurer, J.; Schnurer, A.

2009-01-01

Microdrive Microbially Derived Energy is a thematic research program on sustainable bio fuel production at the Faculty for Natural Resources and Agriculture (NL), Swedish University of Agricultural Sciences (SLU). The program has the following long term goals: To maximise the energy yield of ethanol and biogas processes, improve overall process economy through development of novel co-products, and to minimise environmental impact. (Author)

Sustainability of a physical activity and nutrition program for seniors.

Science.gov (United States)

Pasalich, M; Lee, A H; Jancey, J; Burke, L; Howat, P

2013-01-01

This prospective cohort study aimed to determine the impact of a low cost, home-based physical activity and nutrition program for older adults at 6 months follow-up. A follow-up survey was conducted 6 months after program completion via computer-assisted telephone interviewing. The International Physical Activity Questionnaire and the Fat and Fibre Barometer were used to measure physical activity levels and dietary behaviours, respectively. Self-reported height, weight, waist and hip circumferences were obtained. Changes over three time points of data collection (baseline, post-program, follow-up) and differences between the intervention and control groups were assessed. The use of program materials was also evaluated. Community and home-based. Insufficiently active 60 to 70 year olds (n = 176, intervention and n = 198, control) residing in suburbs within the Perth metropolitan area. A sustained improvement was observed for the intervention group in terms of fat avoidance behaviours (p interaction = .007). Significant improvements were found for strength exercises, fibre intake, body mass index and waist-to-hip ratio at either post-program or follow-up, however the overall effect was not significant. At post-program, the intervention group increased time spent participating in moderate activity by 50 minutes (p > .05), which was followed by a significant decline at follow-up (p nutrition intervention resulted in a sustained improvement in fat avoidance behaviours and overall short-term gains in physical activity. Future studies for older adults are recommended to investigate gender-specific behavioural barriers as well as booster interventions which focus on physical activity.

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

Factors associated with sustainability of 2 quality improvement programs after achieving early implementation success. A qualitative case study.

Science.gov (United States)

Ament, Stephanie M C; Gillissen, Freek; Moser, Albine; Maessen, José M C; Dirksen, Carmen D; von Meyenfeldt, Maarten F; van der Weijden, Trudy

2017-12-01

Sustainability of innovations is a relatively new concept in health care research and has become an issue of growing interest. The current study explored factors related to the sustainability of 2 multidisciplinary hospital-based programs 3 to 6 years after achieving early implementation success. An exploratory qualitative study was conducted into 2 implementation cases, an Enhanced Recovery After Surgery program for colorectal surgery and a short-stay program for breast cancer surgery. Semistructured interviews were held with key persons involved in the care process in 14 hospitals from both cases minimally 3 years after the implementation, between March 2012 and May 2013. The Consolidated Framework for Implementation Research was used to direct the development of the interview guide, during data collection and during analysis. A directed content analysis was performed. A total of 21 interviews with 26 individuals were held, 18 regarding the Enhanced Recovery After Surgery case and 8 regarding the short-stay program case. Respondents mentioned the following factors associated with sustainability of the programs: modification and adaptability of the program, cost-effectiveness, institutionalization into existing systems, short communication lines within the multidisciplinary team, an innovative culture, benefits for patients, cosmopolitanism, the existence of external policies and incentives, trust and belief in the program, and spread of the program to other settings. Two factors are not covered by the Consolidated Framework for Implementation Research, ie, modification of the program over the years and spread of the program to other contexts. The factors associated with sustainability put forward in both cases were largely the same. Leadership and the implementation project were not mentioned as having influenced the long-term sustainability of the benefits achieved. Sustainability of the innovations is influenced by determinants stemming from all ecological

A Mathematical Programming Approach to the Optimal Sustainable Product Mix for the Process Industry

Directory of Open Access Journals (Sweden)

Noha M. Galal

2015-09-01

Full Text Available The increasing concerns about the environment and the depletion of natural resources are the main drivers for the growing interest in sustainability. Manufacturing operations are frequently considered to have an adverse effect on the environment. Hence, the sustainable operation of manufacturing facilities is a vital practice to ensure sustainability. The aim of this paper is to find the optimum product mix of a manufacturing facility to maximize its sustainability. A mixed integer non-linear programming model is developed to specify the product mix in order to maximize a proposed sustainability index (SI of a manufacturing facility. The sustainability index comprises the economic, environmental and social pillars of sustainability in a weighted form using the analytic hierarchy process (AHP. The model results allow the identification of the prospective improvements of manufacturing sustainability.

Sustainable production program in the Mexican mining industry: occupational risks

Directory of Open Access Journals (Sweden)

Andrea Zavala Reyna

2015-07-01

Full Text Available Speaking of mining and sustainability sounds contradictory, as the environmental impact generated by resource extraction is well known. However, there are mining companies that are working to be safe and environmentally friendly. An example of this is presented in this study aimed at identifying occupational risks generated by the activities of a small-scale gold and silver mine located in northwestern Mexico. The methodology followed was a Sustainable Production Program (SPP based on a continuous cycle of five steps in which the tools of cleaner production and pollution prevention are adapted. As a result of this project, it was possible to implement SPP activities: training for workers, use of personal protective equipment and adequate handling of chemicals. As a conclusion, it was verified that SPP application helped this mining company move towards sustainable patterns of production.

Environmentally Sustainable Practices among College Outdoor Programs and Their Association with Organizational Support Structures

Science.gov (United States)

Frauman, Eric

2017-01-01

Sustainability has gained increasing importance amongst both academic research and organizational practice over the past two decades (Davis & Challenger, 2014). The primary purpose of this study was to examine environmentally sustainable practices among college outdoor programs, while also examining how college level policy and infrastructural…

Report of the Material Control and Material Accounting Task Force: the role of material control and material accounting in the safeguards program

International Nuclear Information System (INIS)

1978-03-01

Results are presented of NRC Task Force investigations to identify the functions of a safeguards program in relation to the NRC safeguards objective, define the role and objectives of material control and material accounting systems within that program, develop goals for material control and material accounting based on those roles and objectives, assess current material control and material accounting requirements and performance levels in the light of the goals, and recommend future actions needed to attain the proposed goals. It was found that the major contribution of material accounting to the safeguards program is in support of the assurance function. It also can make secondary contributions to the prevention and response functions. In the important area of loss detection, a response measure, it is felt that limitations inherent in material accounting for some fuel cycle operations limit its ability to operate as a primary detection system to detect a five formula kilogram loss with high assurance (defined by the Task Force as a probability of detection of 90 percent or more) and that, in those cases, material accounting can act only in a backup role. Physical security and material control must make the primary contributions to the prevention and detection of theft, so that safeguards do not rely primarily for detection capabilities on material accounting. There are several areas of accounting that require more emphasis than is offered by the current regulatory base. These areas include: timely shipper-receiver difference analysis and reconciliation; a demand physical inventory capability; improved loss localization;discard measurement verification; timely recovery of scrap; improved measurement and record systems; and limits on cumulative inventory differences and shipper-receiver differences. An increased NRC capability for monitoring and analyzing licensee accounting data and more timely and detailed submittals of data to NRC by licensees are recommended

Special Forces Medical Sergeants' perceptions and beliefs regarding their current medical sustainment program: implications for the field.

Science.gov (United States)

Wilson, Ramey L; DeZee, Kent J

2014-01-01

Special Forces Medical Sergeants (SFMS) are trained to provide trauma and medical care in support of military operations and diplomatic missions throughout the world with indirect physician oversight. This study assessed their perceptions of the current program designed to sustain their medical skills. An Internet-based survey was developed using the constructs of the Theory of Reasoned Action/Planned Behavior and validated through survey best practices. Of the 334 respondents, 92.8% had deployed at least once as an SFMS. Respondents reported spending 4 hours per week sustaining their medical skills and were highly confident that they could perform their duties on a no-notice deployment. On a 5-point, Likert-type response scale, SFMS felt that only slight change is needed to the Special Operations Medical Skills Sustainment Course (mean: 2.17; standard deviation [SD]: 1.05), while moderate change is needed to the Medical Proficiency Training (mean: 2.82; SD: 1.21) and nontrauma modules (mean: 3.02; SD: 1.22). Respondents desire a medical sustainment program that is provided by subject matter experts, involves actual patient care, incorporates new technology, uses hands-on simulation, and is always available. SFMS are challenged to sustain their medical skills in the current operational environment, and barriers to medical training should be minimized to facilitate sustainment training. Changes to the current medical sustainment program should incorporate operator-level perspectives to ensure acceptability and utility but must be balanced with organizational realities. Improving the medical sustainment program will prepare SFMS for the challenges of future missions. 2014.

Financial incentives and accountability for integrated medical care in Department of Veterans Affairs mental health programs.

Science.gov (United States)

Kilbourne, Amy M; Greenwald, Devra E; Hermann, Richard C; Charns, Martin P; McCarthy, John F; Yano, Elizabeth M

2010-01-01

This study assessed the extent to which mental health leaders perceive their programs as being primarily accountable for monitoring general medical conditions among patients with serious mental illness, and it assessed associations with modifiable health system factors. As part of the Department of Veterans Affairs (VA) 2007 national Mental Health Program Survey, 108 mental health program directors were queried regarding program characteristics. Perceived accountability was defined as whether their providers, as opposed to external general medical providers, were primarily responsible for specific clinical tasks related to serious mental illness treatment or high-risk behaviors. Multivariable logistic regression was used to determine whether financial incentives or other system factors were associated with accountability. Thirty-six percent of programs reported primary accountability for monitoring diabetes and cardiovascular risk after prescription of second-generation antipsychotics, 10% for hepatitis C screening, and 17% for obesity screening and weight management. In addition, 18% and 27% of program leaders, respectively, received financial bonuses for high performance for screening for risk of diabetes and cardiovascular disease and for alcohol misuse. Financial bonuses for diabetes and cardiovascular screening were associated with primary accountability for such screening (odds ratio=5.01, pFinancial incentives to improve quality performance may promote accountability in monitoring diabetes and cardiovascular risk assessment within mental health programs. Integrated care strategies (co-location) might be needed to promote management of high-risk behaviors among patients with serious mental illness.

Sustainability Assessment Using a Unit-based Sustainability ...

African Journals Online (AJOL)

A sustainability assessment study was performed with three teaching departments at Rhodes University – Ichthyology and Fisheries Science, Anthropology, and Accounting. The assessment used a Unit-based Sustainability Assessment Tool (USAT) and was guided by systems thinking and the ontological framework ...

Computer program for the automated attendance accounting system

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

The DataTools Professional Development Program: Sustainability via a University Partnership

Science.gov (United States)

Haddad, N.; Ledley, T. S.; McAuliffe, C. A.; Reider, D.

2009-12-01

The DataTools professional development program (http://serc.carleton.edu/eet/msdatatools), offered by TERC, helps teachers integrate technology, scientific data, and inquiry into their middle and high school curricula. It leverages the resources and techniques of the Earth Exploration Toolbook (http://serc.carleton.edu/eet), an online collection of investigations that promotes the use of technology and scientific data in the context of studying the earth system. Over the course of the year-long program, teachers develop skills and a pedagogy of inquiry through a combination of on-line and face-to-face professional development and a significant amount of peer support. They learn to use information technologies that support the visualization and analysis of numerical, geospatial, and image data. DataTools was funded by NSF’s ITEST program to operate for three years. During year two we started to investigate the possibility of transforming the program into a graduate-level course at the University of Massachusetts, Dartmouth (UMD). The first step in that process was partnering with UMD to offer the third year of the NSF-funded program as a 3-credit graduate course on a 1-year trial basis. Our UMD partner participated in advertising the program to teachers in its network, provided classroom space at UMD for the face-to-face meetings and summer workshop, and offered three graduate credits to teachers who successfully completed the program. TERC staff continued to provide the professional development. The formation of the School for Education, Public Policy, and Civic Engagement at UMD, and the new STEM Department within that school appear to be favoring the transformation of this NSF-funded program into a sustainable graduate level course for in-service teachers. A key element to developing a sustainable course at a large university is to position it in a way that can service the largest number of students. In addition to the tremendous need of science professional

Sustainable Supply Chain Management Programs in the 21st Century

Science.gov (United States)

Neureuther, Brian D.; O'Neill, Kevin

2011-01-01

One of the most difficult challenges for an undergraduate supply chain management program at smaller universities is to create an environment of sustainability. Supply chain management is not at the tip of tongue for many graduating high school students and few undergraduate curriculums require a course in the content area. This research addresses…

The Introduction of Data Processing in Middle-Level Accountancy Training Programs in Developing Countries: A Case Study.

Science.gov (United States)

Schramm, Karin

1985-01-01

Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

Environmental accounting and statistics

International Nuclear Information System (INIS)

Bartelmus, P.L.P.

1992-01-01

The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

Ethnography of a Sustainable Agriculture Program: A Case Study of a Social Movement's Inception and Growth on a University Campus

Science.gov (United States)

Triana, Benjamin

2016-01-01

This ethnography documents how the message of sustainability was interpreted and communicated through a sustainable agricultural (SAG) program at an American higher education institution. The ethnography documents the evolution of the program as the program tackled obstacles and accomplished its goals during the initial phases of the program's…

Fostering rigour in accounting for social sustainability

NARCIS (Netherlands)

O'Dwyer, B.; Unerman, J.

2015-01-01

This paper illuminates how a journal and its editor can initiate and foster a stream of high quality and influential research in a novel area. It does this by analysing Accounting, Organizations and Society's (AOS's) and Anthony Hopwood's nurturing of research into key aspects of accounting for

Performing accountability: Making environmental credentials visible in housing design

International Nuclear Information System (INIS)

Shaw, Isabel; Ozaki, Ritsuko

2015-01-01

Making housing developments ‘environmentally sustainable’ requires housing developers to be accountable for their ‘green’ credentials. Accountability is promoted by both the UK government's environmental policy for housing design – the Code for Sustainable Homes – and local councils in their planning criteria. These accountability practices are key to how relationships between housing professionals and local planning authorities influence practices and outcomes of environmental sustainability. In this article, we examine how accountability is performed in housing design and development. We argue that accountability practices involve the management of making environmental sustainability visible through demonstrating the utilization of sustainable technologies. We contend that these ‘visibility’ practices are carried out to the detriment of an appreciation of how energy is both provided and consumed. We contend that using the installation phase of sustainable technologies as a point of adequate assessment of the environmental effectiveness of a building is short-sighted. Policy needs to look beyond this, and consult with professionals who develop and sell houses to understand better their working priorities and contexts that shape the provision of renewable energy in the planning phase and post-build. - Highlights: • Accountability practices shape environmental sustainability practices and outcomes. • Making sustainability ‘visible’ involves the use of sustainable technologies. • Policy should consider how it affects professionals work and energy provision. • Visibility practices influence energy provision and potential consumption.

SUSTAINABILITY COST ACCOUNTING - PART 1: A MONETARY PROCEDURE TO EVALUATE THE SUSTAINABILITY OF TECHNOLOGIES IN THE SOUTH AFRICAN PROCESS INDUSTRY

Directory of Open Access Journals (Sweden)

A. C. Brent

2012-01-01

Full Text Available

ENGLISH ABSTRACT: The development and management of new technologies is fundamental to the manufacturing sector as a core operational initiative. Managers of a new technology are increasingly pressurised to consider the economic, environmental, and social impacts associated with the life cycle of the technology (and product during decision-making – i.e. the overall sustainability of the technology. At present, there is no consensus on a methodology to incorporate externalities – for example, environmental and social impacts at macro-level, for which a company is (typically not held financially liable – into management practices. This paper introduces the Sustainability Cost Accounting (SCA procedure, whereby externalities (burdens and benefits are translated into financial terms to assess the overall sustainability performance of a developed technology in the process industry.

AFRIKAANSE OPSOMMING: ‘n Sentrale operasionele initiatief van die vervaardigings-industrie is die ontwikkeling en bestuur van nuwe tegnologieë. Bestuurders van nuwe tegnologieë word toenemend onder druk geplaas om die ekonomiese-, omgewings-, en sosiale impakte, wat verwant is aan die lewenssiklus van ‘n tegnologie (of produk, in ag te neem tydens besluitneming ten opsigte van die globale volhoudbaarheid van die tegnologie. Op hierdie stadium is daar geen konsensus oor die metodologie wat gevolg moet word om eksterne faktore – bv. omgewings- en sosiale impakte op makrovlak, waarvoor ‘n maatskappy tipies nie aanspreeklik gehou word nie – te inkorporeer in die bestuurpraktyk. Hierdie artikel stel die Volhoudbaarheid Kosterekeningkunde (VKR prosedure voor, waarvolgens die oorgrote volhoudbare prestasie, in terme van eksterne voor- en nadele van ‘n ontwikkelde tegnologie, in die prosesindustrie ge-assesseer kan word in finansiële terme.

Book Review : Social and Environmental Accounting

OpenAIRE

Lee C. Moerman

2010-01-01

This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations

Directory of Open Access Journals (Sweden)

Assunta Di Vaio

2018-03-01

Full Text Available In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs, policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability.

The Sustainable and Healthy Communities Research Program: The Environmental Protection Agency’s Research Approach to Assisting Community Decision-Making

Directory of Open Access Journals (Sweden)

Kevin Summers

2014-01-01

Full Text Available A sustainable world is one in which human needs are met equitably and without sacrificing the ability of future generations to meet their needs on environmental, economic, and social fronts. The United States (U.S. Environmental Protection Agency’s Sustainable and Healthy Communities Research Program aims to assist communities (large and small to make decisions for their long term sustainability with respect to the three pillars of human well-being—environmental, economic and social—and are tempered in a way that ensures social equity, environmental justice and intergenerational equity. The primary tool being developed by the Sustainable and Healthy Communities (SHC research program to enhance sustainable decision making is called TRIO (Total Resources Impacts and Outcomes. The conceptual development of this tool and the SHC program attributes are discussed.

Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses

Science.gov (United States)

Goldstein, James; Sauer, Paul; O'Donnell, Joseph

2014-01-01

Although studies have shown that supplemental instruction (SI) programs can have positive effects in introductory accounting courses, these programs experience low participation rates. Thus, our study is the first to examine the factors leading to student participation in SI programs. We do this through a survey instrument based on the Theory of…

"Initiate-build-operate-transfer"--a strategy for establishing sustainable telemedicine programs in developing countries: initial lessons from the balkans.

Science.gov (United States)

Latifi, Rifat; Merrell, Ronald C; Doarn, Charles R; Hadeed, George J; Bekteshi, Flamur; Lecaj, Ismet; Boucha, Kathe; Hajdari, Fatmir; Hoxha, Astrit; Koshi, Dashurije; de Leonni Stanonik, Mateja; Berisha, Blerim; Novoberdaliu, Kadri; Imeri, Arben; Weinstein, Ronald S

2009-12-01

Establishing sustainable telemedicine has become a goal of many developing countries around the world. Yet, despite initiatives from a select few individuals and on occasion from various governments, often these initiatives never mature to become sustainable programs. The introduction of telemedicine and e-learning in Kosova has been a pivotal step in advancing the quality and availability of medical services in a region whose infrastructure and resources have been decimated by wars, neglect, lack of funding, and poor management. The concept and establishment of the International Virtual e-Hospital (IVeH) has significantly impacted telemedicine and e-health services in the Balkans. The success of the IVeH in Kosova has led to the development of similar programs in other Balkan countries and other developing countries in the hope of modernizing and improving their healthcare infrastructure. A comprehensive, four-pronged strategy, "Initiate-Build-Operate-Transfer" (IBOT), may be a useful approach in establishing telemedicine and e-health educational services in developing countries. The development strategy, IBOT, used by the IVeH to establish and develop telemedicine programs, was discussed. IBOT includes assessment of healthcare needs of each country, the development of a curriculum and education program, the establishment of a nationwide telemedicine network, and the integration of the telemedicine program into the healthcare infrastructure. The endpoint is the transfer of a sustainable telehealth program to the nation involved. By applying IBOT, a sustainable telemedicine program of Kosova has been established as an effective prototype for telemedicine in the Balkans. Once fully matured, the program will be transitioned to the national Ministry of Health, which ensures the sustainability and ownership of the program. Similar programs are being established in Albania, Macedonia, and other countries around the world. The IBOT model has been effective in creating

The performance frontier: innovating for a sustainable strategy.

Science.gov (United States)

Eccles, Robert G; Serafeim, George

2013-05-01

A mishmash of sustainability tactics does not add up to a sustainable strategy. Too often, companies launch sustainability programs with the hope that they'll be financially rewarded for doing good, even when those programs aren't relevant to their strategy and operations. They fail to understand the trade-offs between financial performance and performance on environmental, social, and governance (ESG) issues. Improving one typically comes at a cost to the other. But it doesn't have to be this way. It's possible to simultaneously boost both financial and ESG performance-if you focus strategically on issues that are the most "material" to shareholder value, and you develop major innovations in products, processes, and business models that prioritize those concerns. Maps being developed by the Sustainability Accounting Standards Board, which rank the materiality of 43 issues for 88 industries, can provide valuable guidance. And broad initiatives undertaken by three companies-Natura, Dow Chemical, and CLP Group-demonstrate the kind of innovations that will push performance into new territory. Communicating the benefits to stakeholders is also critical, which is why integrated reports, which combine financial and ESG reporting, are now gaining in popularity.

Investing in Our Children's Future: Building Sustainable Environmental Health Programs in Our Schools

Science.gov (United States)

Grevatt, Peter

2011-01-01

Providing safe and healthy learning environments for our children is a fundamental way to advance sustainability in our K-12 schools. However, according to reports by the Government Accountability Office, the U.S. Department of Education, the American Federation of Teachers and other organizations, many schools are in poor condition, and many have…

MARKETING PROGRAMS FOR GREEN PRODUCTS IN ACHIEVING ECOLOGICAL SUSTAINABILITY

OpenAIRE

Gabriela CĂPĂȚÎNĂ; Roxana-Denisa STOENESCU

2015-01-01

This article explores one dimension of green marketing programs: their potential application as a solution in achieving and maintaining the ecological sustainability on global market. We examine the necessity to develop and launch green products which can respond to environment degradation as a treatment against this phenomenon. This paper is structured in three sections: the first section is related to a clear delimitation and a better understanding of terms; the second one is an overvi...

Development of concepts for human labour accounting in Emergy Assessment and other Environmental Sustainability Assessment methods

DEFF Research Database (Denmark)

Kamp, Andreas; Morandi, Fabiana; Østergård, Hanne

2016-01-01

of labour intensive processes and a systematic underestimation of environmental impacts has implications for decision-making. A brief review of the evaluation of human labour in ESAs reveals that only Emergy Assessment (EmA) accounts for labour as standard. Focussing on EmA, we find, however......Human labour is central to the functioning of any human-influenced process. Nevertheless, Environmental Sustainability Assessments (ESAs) do not systematically include human labour as an input. Systematic omission of labour inputs in ESAs may constitute an unfortunate, significant bias in favour......, that there is no agreement on the calculation method for labour. We formalise the calculation of human labour unit emergy values (UEVs) as being the ratio between the emergy resource basis of the labour system and a proxy for labour, with or without allocation to account for different qualities of labour. The formalised...

Building Sustainable Professional Development Programs: Applying Strategies From Implementation Science to Translate Evidence Into Practice.

Science.gov (United States)

Baldwin, Constance D; Chandran, Latha; Gusic, Maryellen E

2017-01-01

Multisite and national professional development (PD) programs for educators are challenging to establish. Use of implementation science (IS) frameworks designed to convert evidence-based intervention methods into effective health care practice may help PD developers translate proven educational methods and models into successful, well-run programs. Implementation of the national Educational Scholars Program (ESP) is used to illustrate the value of the IS model. Four adaptable elements of IS are described: (1) replication of an evidence-based model, (2) systematic stages of implementation, (3) management of implementation using three implementation drivers, and (4) demonstration of program success through measures of fidelity to proven models and sustainability. Implementation of the ESP was grounded on five established principles and methods for successful PD. The process was conducted in four IS stages over 10 years: Exploration, Installation, Initial Implementation, and Full Implementation. To ensure effective and efficient processes, attention to IS implementation drivers helped to manage organizational relationships, build competence in faculty and scholars, and address leadership challenges. We describe the ESP's fidelity to evidence-based structures and methods, and offer three examples of sustainability efforts that enabled achievement of targeted program outcomes, including academic productivity, strong networking, and career advancement of scholars. Application of IS frameworks to program implementation may help other PD programs to translate evidence-based methods into interventions with enhanced impact. A PD program can follow systematic developmental stages and be operationalized by practical implementation drivers, thereby creating successful and sustainable interventions that promote the academic vitality of health professions educators.

Implementation of the program for conservation and sustainable utilization of forest genetic resources in Republic of Serbia

Directory of Open Access Journals (Sweden)

Šijačić-Nikolić Mirjana

2017-01-01

Full Text Available Program for conservation and sustainable utilization of forest genetic resources has been defined for 2016-2025 period and it is a base for concrete activities in this field. This Program could be divided into several parts that deal with: the legal framework for the conservation and sustainable utilization of forest genetic resources; status of forest genetic resources in Serbia; previous activities on the conservation of forest genetic resources; and objectives, priorities and measures of conservation. The Program should have an impact on the development of the forestry sector through the following activities: conservation and sustainable utilization of the available gene pool; improving forest management in accordance with conservation principles; improving the production of reproductive material of forest trees; make the public awareness of the need for conservation and sustainable utilization of forest genetic resources; fulfillment of international obligations related to this field and the possibility of joining FAO activities related to forest genetic resources - development of the national report as a part of the publication The State of the World's Forest Genetic Resources. Implementation of the Program will depend upon raising the awareness on the importance, conservation and sustainable utilization of forest genetic resources, as a precondition for the forests survival; it will depend of funds that will be allocated for this purpose and enthusiasm of people who deal with these issues.

How to Integrate International Financial Reporting Standards into Accounting Programs

Science.gov (United States)

Singer, Robert A.

2012-01-01

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

US/Russian program in materials protection, control and accounting at the RRC Kurchatov Institute: 1997--1998

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Rumyantsev, A.; Shmelev, V.

1998-01-01

Six US Department of Energy Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute to improve nuclear material protection, control and accounting (MPC and A) at Kurchatov. In 1997--1998 the primary thrust of this program has been directed to Building 106, which houses a number of test reactors and critical facilities. Substantial improvements in physical protection, upgrades in the physical inventory taking procedures, installation of equipment for the computerized materials accounting system, and installation of nuclear material portal monitors and neutron-based measurement equipment are being carried out at this facility. Software for the computerized accounting system, named KI-MACS, has been developed at Kurchatov and the system has been fully integrated with the bar code printing and reading equipment, electronic scales, and nondestructive assay equipment provided under this program. Additional 1997--1998 activities at Kurchatov include continuation of a tamper indicating device program, vulnerability assessments of several facilities, hosting of a Russian-American Workshop on Fissile Material Control and Accountability at Critical Facilities, and the development of accounting procedures for transfers of nuclear materials between material balance areas

The Power of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

OpenAIRE

Suwaldiman, Suwaldiman

2004-01-01

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Pra...

The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

OpenAIRE

Suwaldiman, Suwaldiman

2009-01-01

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Pra...

Multi-criteria model for sustainable development using goal programming applied to the United Arab Emirates

International Nuclear Information System (INIS)

Jayaraman, Raja; Colapinto, Cinzia; Torre, Davide La; Malik, Tufail

2015-01-01

Sustainable development requires implementing suitable policies integrating several competing objectives on economic, environmental, energy and social criteria. Multi-Criteria Decision Analysis (MCDA) using goal programming is a popular and widely used technique to study decision problems in the face of multiple conflicting objectives. MCDA assists policy makers by providing clarity in choosing between alternatives for strategic planning and investments. In this paper, we propose a weighted goal programming model that integrates efficient allocation of resources to simultaneously achieve sustainability related goals on GDP growth, electricity consumption and GHG emissions. We validate the model with application to key economic sectors of the United Arab Emirates to achieve sustainable development goals by the year 2030. The model solution provides a quantitative justification and a basis for comparison in planning future energy requirements and an indispensable requirement to include renewable sources to satisfy long-term energy requirements. - Highlights: • Multi-criteria model for achieving sustainability goals by year 2030. • Integrates criteria on electricity, GDP, GHG emissions for optimal labor allocation. • Future electricity demand requires contribution from renewable sources • Enables planning for long term investments towards energy sustainability.

25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What are the special accountability requirements for the gifted and talented program? 39.113 Section 39.113 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented...

Materials Inventory Database for the Light Water Reactor Sustainability Program

Energy Technology Data Exchange (ETDEWEB)

Kazi Ahmed; Shannon M. Bragg-Sitton

2013-08-01

Scientific research involves the purchasing, processing, characterization, and fabrication of many sample materials. The history of such materials can become complicated over their lifetime – materials might be cut into pieces or moved to various storage locations, for example. A database with built-in functions to track these kinds of processes facilitates well-organized research. The Material Inventory Database Accounting System (MIDAS) is an easy-to-use tracking and reference system for such items. The Light Water Reactor Sustainability Program (LWRS), which seeks to advance the long-term reliability and productivity of existing nuclear reactors in the United States through multiple research pathways, proposed MIDAS as an efficient way to organize and track all items used in its research. The database software ensures traceability of all items used in research using built-in functions which can emulate actions on tracked items – fabrication, processing, splitting, and more – by performing operations on the data. MIDAS can recover and display the complete history of any item as a simple report. To ensure the database functions suitably for the organization of research, it was developed alongside a specific experiment to test accident tolerant nuclear fuel cladding under the LWRS Advanced Light Water Reactor Nuclear Fuels Pathway. MIDAS kept track of materials used in this experiment from receipt at the laboratory through all processes, test conduct and, ultimately, post-test analysis. By the end of this process, the database proved to be right tool for this program. The database software will help LWRS more efficiently conduct research experiments, from simple characterization tests to in-reactor experiments. Furthermore, MIDAS is a universal tool that any other research team could use to organize their material inventory.

The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs

Science.gov (United States)

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.

2012-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…

Evaluating the Effects of Child Savings Accounts Program Participation on Parental Well-Being

Science.gov (United States)

Okech, David

2012-01-01

Objectives: Using baseline and second wave data, the study evaluated the impact of child savings accounts participation on parenting stress, personal mastery, and economic strain with N = 381 lower income parents who decided to join and those who did not join in a child development savings account program. Methods: Structural equation modeling for…

Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability

National Research Council Canada - National Science Library

2007-01-01

.... In addition, as part of a new strategy for program manager empowerment and accountability, DOD plans a variety of actions to enhance development opportunities, provide more incentives, and arrange...

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

REVIEW OF THE EUROPEAN SYSTEMS RESEARCH PROGRAMS OF URBAN TERRITORIES

Directory of Open Access Journals (Sweden)

L. N. Kovalskyi

2017-01-01

Full Text Available The model of sustainable development of the territory should be in a state of control and management. The system of urban monitoring of Ukraine does not fully provide information on the level of sustainable development of settlements and regions. Therefore, it is necessary to create systems for monitoring indicators of sustainable development of human settlements and regions. The objective of this study is to analyze the existing programs for stimulating sustainable development in European countries and to develop recommendations on the need to organize such systems in Ukraine and to improve the system of urban monitoring. The article describes such systems and programs: URBACT is a program for sharing best practices between cities by creating thematic networks. URBACT’s mission is to encourage cities to work together and develop integrated solutions to common urban problems, through networking, to learn from each other’s experiences and identify best practices in order to improve urban policies; URBAN AUDIT – a large set of statistical information. The main objective of the system is to provide objective and comparable statistical data on European cities; URBAN ATLAS – provides a pan-European comparison of urban land use data. The information is in the form of open geospatial data. The system is aimed at facilitating work on site planning and site accounting. It is necessary to adopt the best practices of implementing sustainable development technology and apply it in other countries that have chosen a model for their development – a model for sustainable development of the territory. The current system of town-planning monitoring in Ukraine needs to be improved and given a new task – to take into account indicators of sustainable development of the territories. This system is most suitable for this task, since urban monitoring already takes into account certain indicators in the form of spatial data.

Barriers and Facilitators to Sustaining School Health Teams in Coordinated School Health Programs.

Science.gov (United States)

Cheung, Karen; Lesesne, Catherine A; Rasberry, Catherine N; Kroupa, Elizabeth; Fisher, Deborah; Robin, Leah; Pitt Barnes, Seraphine

2017-05-01

Coordinated school health (CSH) programs address multiple factors related to students' overall health, thereby increasing their physical and mental readiness to learn. A formative evaluation of three school districts in 2010-2011 examined strategies for sustaining the school health teams (SHTs) that lead CSH efforts. Qualitative data from 39 interviews and 13 focus groups revealed facilitators and barriers for sustaining SHTs. Quantitative data from 68 questionnaires completed by SHT members and school principals examined factors associated with having more active SHTs and district and school characteristics SHT members believed to be important to their schools' efforts to implement CSH. Facilitators of sustaining SHTs included administrative support, staff engagement in the SHT, and shared goals and responsibility. Barriers to sustaining SHTs included limited time and competing priorities, budget and funding constraints, and staff turnover. Findings provide valuable insight into challenges and potential solutions for improving the sustainability of SHTs to enable them to better support CSH efforts.

Evaluation of criteria for sustainability of community-based rural homestay programs via a modified pairwise comparison method

Science.gov (United States)

Ramli, Rohaini; Kasim, Maznah Mat; Ramli, Razamin; Kayat, Kalsom; Razak, Rafidah Abd

2014-12-01

Ministry of Tourism and Culture Malaysia has long introduced homestay programs across the country to enhance the quality of life of people, especially those living in rural areas. This type of program is classified as a community-based tourism (CBT) as it is expected to economically improve livelihood through cultural and community associated activities. It is the aspiration of the ministry to see that the income imbalance between people in the rural and urban areas is reduced, thus would contribute towards creating more developed states of Malaysia. Since 1970s, there are 154 homestay programs registered with the ministry. However, the performance and sustainability of the programs are still not satisfying. There are only a number of homestay programs that perform well and able to sustain. Thus, the aim of this paper is to identify relevant criteria contributing to the sustainability of a homestay program. The criteria are evaluated for their levels of importance via the use of a modified pairwise method and analyzed for other potentials. The findings will help the homestay operators to focus on the necessary criteria and thus, effectively perform as the CBT business initiative.

Book Review : Social and Environmental Accounting

Directory of Open Access Journals (Sweden)

Lee C. Moerman

2010-09-01

Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal

Recent trends in air transport sustainibility

Energy Technology Data Exchange (ETDEWEB)

Benito, A.; Alonso, G.

2016-07-01

The target of this paper is to analyse the main elements of Air Transport sustainability, studying their evolution during the last years and establishing the future prevalent trends, which might be modified by the application of the adequate policies. Air Transport sustainability is considered as integrated by five basic characteristics: physical accessibility, economic affordability, safety, security and environmental impact. Each one of them has its own influence on the development of this transportation mode and all of them are required in order to achieve a sustainable development. After defining the structural elements of the five characteristics and the corresponding quantitative indicators, the paper studies the recent evolution of such indicators and extrapolates the most likely future trends, having taken into account the most relevant limitations presently existent or potentially appearing in the near future. The most important policies being presently studied (future aircraft designs, infrastructure developments, potential safety and security new rules and tentative environmental action programs) are evaluated, considering the potential repercussions on sustainability progress. Some combinations of them are suggested as the most efficient alternatives for preserving the sustainable development of XXI century air transport. (Author)

Sustainable development strategy : moving forward

International Nuclear Information System (INIS)

2004-01-01

This publication demonstrates the steps that Natural Resources Canada has taken to optimize the contribution of natural resources to sustainable development. Canada's forestry, minerals, metals and energy sectors are key components to Canada's overall economy and society. The Sustainable Development Strategy (SDS) focuses on the development and use of Canada's resources in a responsible manner that will maintain the integrity of natural ecosystems and safeguard the quality of life for Canadians. All decision-making takes into account economic, environmental and social considerations. The challenges facing the natural resources sector include the management of forests, the development of clean energy options, and the recycling and reuse of minerals and metals resources. This publication outlines the specific goals and objectives set by Natural Resources Canada that will make the SDS possible through programs, policies, legislation, technology utilization and operations. It also describes Canada's progress in meeting the following 4 commitments: (1) Canadians make better decisions that advance sustainable development, (2) Canadians are taking action to reduce greenhouse gas emissions and adapt to the effects of climate change, (3) Canada is recognized globally as a responsible steward of natural resources and a leader in advancing sustainable development, and (4) Natural Resources Canada demonstrates its commitment to sustainable development in its operations. tabs

The sustainability of new programs and innovations: a review of the empirical literature and recommendations for future research

Directory of Open Access Journals (Sweden)

Wiltsey Stirman Shannon

2012-03-01

Full Text Available Abstract Background The introduction of evidence-based programs and practices into healthcare settings has been the subject of an increasing amount of research in recent years. While a number of studies have examined initial implementation efforts, less research has been conducted to determine what happens beyond that point. There is increasing recognition that the extent to which new programs are sustained is influenced by many different factors and that more needs to be known about just what these factors are and how they interact. To understand the current state of the research literature on sustainability, our team took stock of what is currently known in this area and identified areas in which further research would be particularly helpful. This paper reviews the methods that have been used, the types of outcomes that have been measured and reported, findings from studies that reported long-term implementation outcomes, and factors that have been identified as potential influences on the sustained use of new practices, programs, or interventions. We conclude with recommendations and considerations for future research. Methods Two coders identified 125 studies on sustainability that met eligibility criteria. An initial coding scheme was developed based on constructs identified in previous literature on implementation. Additional codes were generated deductively. Related constructs among factors were identified by consensus and collapsed under the general categories. Studies that described the extent to which programs or innovations were sustained were also categorized and summarized. Results Although "sustainability" was the term most commonly used in the literature to refer to what happened after initial implementation, not all the studies that were reviewed actually presented working definitions of the term. Most study designs were retrospective and naturalistic. Approximately half of the studies relied on self-reports to assess

The sustainability of new programs and innovations: a review of the empirical literature and recommendations for future research

Science.gov (United States)

2012-01-01

Background The introduction of evidence-based programs and practices into healthcare settings has been the subject of an increasing amount of research in recent years. While a number of studies have examined initial implementation efforts, less research has been conducted to determine what happens beyond that point. There is increasing recognition that the extent to which new programs are sustained is influenced by many different factors and that more needs to be known about just what these factors are and how they interact. To understand the current state of the research literature on sustainability, our team took stock of what is currently known in this area and identified areas in which further research would be particularly helpful. This paper reviews the methods that have been used, the types of outcomes that have been measured and reported, findings from studies that reported long-term implementation outcomes, and factors that have been identified as potential influences on the sustained use of new practices, programs, or interventions. We conclude with recommendations and considerations for future research. Methods Two coders identified 125 studies on sustainability that met eligibility criteria. An initial coding scheme was developed based on constructs identified in previous literature on implementation. Additional codes were generated deductively. Related constructs among factors were identified by consensus and collapsed under the general categories. Studies that described the extent to which programs or innovations were sustained were also categorized and summarized. Results Although "sustainability" was the term most commonly used in the literature to refer to what happened after initial implementation, not all the studies that were reviewed actually presented working definitions of the term. Most study designs were retrospective and naturalistic. Approximately half of the studies relied on self-reports to assess sustainability or elements that

Social Return on Investment (SROI): An Innovative Approach to Sustainable Development Goals for Sexual and Reproductive Health Programming in sub-Saharan Africa.

Science.gov (United States)

Kumar, Shubha R; Banke-Thomas, Aduragbemi

2016-09-01

Despite efforts, sub-Saharan Africa did not achieve many key Sexual and Reproductive Health (SRH) targets under the Millennium Development Goals. In the post 2015 era, the Sustainable Development Goals (SDGs) will frame decisions on donor priorities and resource allocations. Successfully addressing SRH challenges in sub-Saharan Africa have been blunted due to fragmentation of SRH interventions in planning and implementation, lack of coherence between policies and program implementation, resulting in poor program performance and lack of accountability. We suggest the Social Return on Investment (SROI) framework offers a strategic approach for sub-Saharan Africa in support of the implementation, monitoring and evaluation of SRH programs given its capacity to capture social and economic impacts, stakeholder participation, and sensitivity towards key human rights concerns relevant to SRH. SROI disrupts a -business as usual‖ approach for one that is systematic, participatory, and supportive of economic and human rights needs for success in the SDG era.

SUSTAINABILITY COST ACCOUNTING - PART 2: A CASE STUDY IN THE SOUTH AFRICAN PROCESS INDUSTRY

Directory of Open Access Journals (Sweden)

A.C. Brent

2012-01-01

Full Text Available

ENGLISH ABSTRACT: A Sustainability Cost Accounting (SCA procedure has been introduced that expresses the impacts on sustainable development associated with a developed technology, by means of a common financial denominator. This paper uses a case study to demonstrate and assess the SCA procedure, which considers the construction and operation of a hypothetical Gas-to-Liquid (GTL fuelmanufacturing facility at a specific location in South Africa. The SCA indicators show that the negative environmental impacts associated with the GTL technology outweigh the internal economic benefits for the company. However, a net positive social benefit is associated with the technology, which decision-makers should consider with respect of the overall sustainability of the technology. Certain limitations of the SCA procedure are highlighted, and recommendations are made to develop such a methodology further.

AFRIKAANSE OPSOMMING: ’n Volhoubaarheid Koste-Rekeningkunde prosedure (VKR word voorgestel waarvolgens die impakte van ’n ontwikkelde tegnologie op volhoubaarheid in ’n gemeenskaplike finansiële waarde aangegee kan word. ’n Gevallestudie word hier gebruik om die VKR-prosedure te demonstreer. Die gevallestudie beskryf die konstruksie en bedryf van ’n hipotetiese Gas-tot-Vloeistof brandstofvervaardigingsfasiliteit (GTV in ‘n spesifieke area van Suid-Afrika. Die VKR-indikators dui aan dat die negatiewe omgewingsimpakte van die GTV tegnologie tot ‘n geringe mate groter is as die interne ekonomiese voordele vir die maatskappy. Die tegnologie het wel oorwegende positiewe sosiale voordele wat besluitnemers in ag moet neem wanneer die globale volhoubaarheid van die tegnologie ge-assesseer word. Sekere beperkinge van die VKR-prosedure word uitgelig en voorstelle word gemaak om dié tipe metodologie verder te ontwikkel.

Reforming Medicare through 'version 2.0' of accountable care.

Science.gov (United States)

Lieberman, Steven M

2013-07-01

Medicare needs fundamental reform to achieve fiscal sustainability, improve value and quality, and preserve beneficiaries' access to physicians. Physician fees will fall by one-quarter in 2014 under current law, and the dire federal budget outlook virtually precludes increasing Medicare spending. There is a growing consensus among policy makers that reforming fee-for-service payment, which has long served as the backbone of Medicare, is unavoidable. Accountable care organizations (ACOs) provide a new payment alternative but currently have limited tools to control cost growth or engage and reward beneficiaries and providers. To fundamentally reform Medicare, this article proposes an enhanced version of ACOs that would eliminate the scheduled physician fee cuts, allow fees to increase with inflation, and enhance ACOs' ability to manage care. In exchange, the proposal would require modest reductions in overall Medicare spending and require ACOs to accept increased accountability and financial risk. It would cause per beneficiary Medicare spending by 2023 to fall 4.2 percent below current Congressional Budget Office projections and help the program achieve fiscal sustainability.

Strength training in community settings: impact of lay leaders on program access and sustainability for rural older adults.

Science.gov (United States)

Washburn, Lisa T; Cornell, Carol E; Phillips, Martha; Felix, Holly; Traywick, LaVona

2014-09-01

The effect of volunteer lay leaders on availability and sustainability of strength-training programs for older adults has not been well explored. We describe implementation of the StrongWomen strength training program by the Arkansas Cooperative Extension Service, and report on the relationship between delivery approach (agent-led, lay-led, or combination of agent- and lay-led) and program access and sustainability. All state Extension agents (n = 66) were surveyed on program implementation, continuance, and use of lay leaders. Program records were used to identify the number of trained lay leaders. Regression models were used to examine the relationship between delivery approach and group availability. Counties using lay leaders had twice as many groups as counties using only agents. There was a significant, positive relationship between the number of lay leaders and the number of groups. Counties using lay leaders were 8.3 times more likely to have continuing groups compared with counties not using lay leaders. Program continuance was significantly and positively associated with lay leader use. Lay delivery expanded access to strength training programs and increased the likelihood that programs would continue. This approach can be used to increase access to and sustainability of strength training programs, particularly in resource-constrained areas.

The influence of financial incentive programs in promoting sustainable forestry on the nation's family forests

Science.gov (United States)

Michael A. Kilgore; John L. Greene; Michael G. Jacobson; Thomas J. Straka; Steven E. Daniels

2007-01-01

Financial incentive programs were evaluated to assess their contribution to promoting sustainable forestry practices on the nation’s family forests. The evaluation consisted of an extensive review of the literature on financial incentive programs, a mail survey of the lead administrator of financial incentive programs in each state forestry agency, and focus groups...

Sustainable Cost Models for mHealth at Scale: Modeling Program Data from m4RH Tanzania.

Directory of Open Access Journals (Sweden)

Emily R Mangone

Full Text Available There is increasing evidence that mobile phone health interventions ("mHealth" can improve health behaviors and outcomes and are critically important in low-resource, low-access settings. However, the majority of mHealth programs in developing countries fail to reach scale. One reason may be the challenge of developing financially sustainable programs. The goal of this paper is to explore strategies for mHealth program sustainability and develop cost-recovery models for program implementers using 2014 operational program data from Mobile for Reproductive Health (m4RH, a national text-message (SMS based health communication service in Tanzania.We delineated 2014 m4RH program costs and considered three strategies for cost-recovery for the m4RH program: user pay-for-service, SMS cost reduction, and strategic partnerships. These inputs were used to develop four different cost-recovery scenarios. The four scenarios leveraged strategic partnerships to reduce per-SMS program costs and create per-SMS program revenue and varied the structure for user financial contribution. Finally, we conducted break-even and uncertainty analyses to evaluate the costs and revenues of these models at the 2014 user volume (125,320 and at any possible break-even volume.In three of four scenarios, costs exceeded revenue by $94,596, $34,443, and $84,571 at the 2014 user volume. However, these costs represented large reductions (54%, 83%, and 58%, respectively from the 2014 program cost of $203,475. Scenario four, in which the lowest per-SMS rate ($0.01 per SMS was negotiated and users paid for all m4RH SMS sent or received, achieved a $5,660 profit at the 2014 user volume. A Monte Carlo uncertainty analysis demonstrated that break-even points were driven by user volume rather than variations in program costs.These results reveal that breaking even was only probable when all SMS costs were transferred to users and the lowest per-SMS cost was negotiated with telecom partners

Sustainable Cost Models for mHealth at Scale: Modeling Program Data from m4RH Tanzania.

Science.gov (United States)

Mangone, Emily R; Agarwal, Smisha; L'Engle, Kelly; Lasway, Christine; Zan, Trinity; van Beijma, Hajo; Orkis, Jennifer; Karam, Robert

2016-01-01

There is increasing evidence that mobile phone health interventions ("mHealth") can improve health behaviors and outcomes and are critically important in low-resource, low-access settings. However, the majority of mHealth programs in developing countries fail to reach scale. One reason may be the challenge of developing financially sustainable programs. The goal of this paper is to explore strategies for mHealth program sustainability and develop cost-recovery models for program implementers using 2014 operational program data from Mobile for Reproductive Health (m4RH), a national text-message (SMS) based health communication service in Tanzania. We delineated 2014 m4RH program costs and considered three strategies for cost-recovery for the m4RH program: user pay-for-service, SMS cost reduction, and strategic partnerships. These inputs were used to develop four different cost-recovery scenarios. The four scenarios leveraged strategic partnerships to reduce per-SMS program costs and create per-SMS program revenue and varied the structure for user financial contribution. Finally, we conducted break-even and uncertainty analyses to evaluate the costs and revenues of these models at the 2014 user volume (125,320) and at any possible break-even volume. In three of four scenarios, costs exceeded revenue by $94,596, $34,443, and $84,571 at the 2014 user volume. However, these costs represented large reductions (54%, 83%, and 58%, respectively) from the 2014 program cost of $203,475. Scenario four, in which the lowest per-SMS rate ($0.01 per SMS) was negotiated and users paid for all m4RH SMS sent or received, achieved a $5,660 profit at the 2014 user volume. A Monte Carlo uncertainty analysis demonstrated that break-even points were driven by user volume rather than variations in program costs. These results reveal that breaking even was only probable when all SMS costs were transferred to users and the lowest per-SMS cost was negotiated with telecom partners. While this

The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

International Nuclear Information System (INIS)

Lewis, T.J.

1987-01-01

The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

Sustainable capacity building among immigrant communities: the raising sexually healthy children program in Canada.

Science.gov (United States)

Narushima, Miya; Wong, Josephine Pui-Hing; Li, Anda; Sutdhibhasilp, Noulmook

2014-03-01

The Raising Sexually Healthy Children (RSHC) program is a peer-to-peer leadership training program for immigrant parents in Toronto, Canada. It was established in 1998 with the goal of promoting family sex education and parent-child communication. This evaluative study examined the developmental processes and outcomes of the RSHC program to identify the strengths, challenges and insights that can be used to improve the program. It employed a multi-case study approach to compare the RSHC programs delivered in the Chinese, Portuguese and Tamil communities. Data collection methods included focus groups, individual interviews and document analysis. The cross-case analysis identified both common and unique capacity building processes and outcomes in the three communities. In this paper, we report factors that have enhanced and hindered sustainable capacity building at the individual, group/organizational and community levels, and the strategies used by these communities to address challenges common to immigrant families. We will discuss the ecological and synergetic, but time-consuming processes of capacity building, which contributed to the sustainability of RSHC as an empowering health promotion program for immigrant communities. We conclude the paper by noting the implications of using a capacity building approach to promote family health in ethno-racial-linguistic minority communities.

A Multi-Criteria Goal Programming Model to Analyze the Sustainable Goals of India

Directory of Open Access Journals (Sweden)

Srikant Gupta

2018-03-01

Full Text Available There is an ever-growing demand for sustainable development (SD plans, in order to foster a country’s economic growth by implementing suitable policies and initiative programs for the development of the primary, the secondary and the tertiary sectors. We present a multi-criteria modeling approach using the linear programming problem (LPP framework for a simultaneous optimization of these three sectors. Furthermore, we develop a fuzzy goal programming (FGP model that provides an optimal allocation of resources by achieving future goals on the gross domestic product (GDP, the electricity consumption (EC and the greenhouse gas (GHG emissions. Furthermore, a weighted model of FGP is presented to obtain varying solutions according to the priorities set by the decision-maker for achieving future goals of GDP growth, EC and GHG emissions. The presented models provide useful insight for decision-makers when implementing strategies across different sectors. As a model country, we chose India by the year 2030. A study of economic policies and sustainable development goals (SDGs for India is finally carried out.

Is sustainable development attainable? Challenges facing forestry and the forest products industry

International Nuclear Information System (INIS)

Wrist, P.E.

1991-01-01

The challenges that face the forest industry in achieving sustainable development are reviewed. Sustainable development is not the same as sustained yield forest management. While sustained yield limits harvesting to an estimate of a forest's incremental annual growth, it is a policy which neither takes into account how improved forest management practices can increase future growth rates nor gives guidance on how multiple uses for the forest resource can be made compatible with periodic harvesting of that resource. Forests, in addition to meeting demands for timber production, must also meet demands for watershed management, recreation, preservation of wildlife and genetic diversity, moderation of climates, carbon sequestration, and land reclamation. Information is lacking from which to develop improved forest management programs that take these demands into account. Questions remain about such matters as the role of plantations in sustainable forestry and the maintenance of natural diversity. Some recent research being undertaken to generate better information for future forestry decision making is outlined, including work on gene pool maintenance, the interdependence of forest ecology and climate, the symbiotic role of mycorrhiza, forest fertilization, and the interdependence of sustainable forestry and sustainable fisheries. In the forest products industry, engineered wood products have been developed that meet tight specifications and require less raw material, and process changes have been introduced that greatly reduce pollutants from pulp manufacture

Are sustainable companies less risky and more profitable?

OpenAIRE

Tânia Cristina Silva Nunes; Silvia Casa Nova; Edgard Cornacchione; Solange Garcia

2012-01-01

The purpose of this study was to determine whether there were significant differences in accounting indicators when comparing sustainable enterprises to other similar companies that are not considered as sustainable. The Corporate Sustainability Index of BM (São Paulo Stock, Commodities and Futures Exchange) was the criterion selected to break down the samples into sustainable and non-sustainable enterprises. The accounting indicators were separated into two kinds: risk (dividend payout, perc...

31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

Science.gov (United States)

2010-07-01

... TRANSACTIONS Anti-Money Laundering Programs Special Due Diligence for Correspondent Accounts and Private... an ongoing basis, any known or suspected money laundering activity conducted through or involving any... section shall be a part of the anti-money laundering program otherwise required by this subpart. Such...

Hydrologic monitoring for Chicago’s Sustainable Streetscapes Program

Science.gov (United States)

Duncker, James J.; Morrow, William S.

2016-04-05

The Chicago Department of Transportation’s Sustainable Streetscapes Program is an innovative program that strives to convert Chicago’s neighborhood commercial areas, riverwalks, and bicycle facilities into active, attractive places for Chicagoans to live, work, and play. The objective of each project is to create flourishing public places while improving the ability of infrastructure to support dense urban living. The U.S. Geological Survey (USGS), in cooperation with the Metropolitan Water Reclamation District of Greater Chicago (MWRDGC), and the Chicago Department of Transportation (CDOT), is monitoring the pre- and postconstruction hydrologic characteristics of an urban corridor on the south side of Chicago that is being renovated using sustainable streetscapes technology.The CDOT Sustainable Streetscapes Program utilizes urban stormwater best-management practices (BMPs) to reduce the storm runoff to the local combined sewer system. The urban stormwater BMPs include permeable pavement, bioswales, infiltration basins, and planters. The urban stormwater BMPs are designed to capture the first flush of storm runoff through features that enhance the infiltration of stormwater runoff to shallow groundwater.The hydrology of the Sustainable Streetscapes Program area is being monitored to evaluate the impacts and effectiveness of the urban stormwater BMP’s. Continuous monitoring of rainfall, sewer flows, stormwater runoff, soil moisture, and groundwater levels will give engineers and scientists measured data to define baseline pre- and postconstruction conditions for the evaluation of the BMPs.Three tipping-bucket rain gages are located along the project corridor. The data provide information on the intensity and volume of rainfall. Rainfall can be highly variable even over a small area like the project corridor.Continuous recording meters are located at specific locations in the combined sewers to record water level and flow during both dry weather (mostly

A Model for Considering the Financial Sustainability of Learning and Teaching Programs: Concepts and Challenges

Science.gov (United States)

De Bellis, David

2012-01-01

The expansion of tertiary education, an intensity of focus on accountability and performance, and the emergence of new governance and management structures drives an economic fiscal perspective of the value of learning and teaching. Accurate and meaningful models defining financial sustainability are therefore proposed as an imperative for…

Build IT: Scaling and Sustaining an Afterschool Computer Science Program for Girls

Science.gov (United States)

Koch, Melissa; Gorges, Torie; Penuel, William R.

2012-01-01

"Co-design"--including youth development staff along with curriculum designers--is the key to developing an effective program that is both scalable and sustainable. This article describes Build IT, a two-year afterschool and summer curriculum designed to help middle school girls develop fluency in information technology (IT), interest in…

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

OpenAIRE

Elisa Truant; Laura Corazza; Simone Domenico Scagnelli

2017-01-01

Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial ...

77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Science.gov (United States)

2012-04-02

... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

Implementation and Sustainability of the Russian Federation Ministry of Defense Nuclear Personnel Reliability Program

International Nuclear Information System (INIS)

Lata, Vasiliy; Coates, Cameron W.

2010-01-01

Through a cooperative effort between the US Department of Energy and the Russian Federation (RF) Ministry of Defense (MOD) a Personnel Reliability Program (PRP) for the nuclear handlers within the RF MOD is at the stage of implementation. Sustaining the program is of major significance for long term success. This paper will discuss the elements of the RF PRP and the equipment needs for implementation. Program requirements, documentation needs, training, and assurances of appropriate equipment use will be addressed.

Advancing understanding of the sustainability of lay health advisor (LHA) programs for African-American women in community settings.

Science.gov (United States)

Shelton, Rachel C; Charles, Thana-Ashley; Dunston, Sheba King; Jandorf, Lina; Erwin, Deborah O

2017-09-01

Lay health advisor (LHA) programs have made strong contributions towards the elimination of health disparities and are increasingly being implemented to promote health and prevent disease. Developed in collaboration with African-American survivors, the National Witness Project (NWP) is an evidence-based, community-led LHA program that improves cancer screening among African-American women. NWP has been successfully disseminated, replicated, and implemented nationally in over 40 sites in 22 states in diverse community settings, reaching over 15,000 women annually. We sought to advance understanding of barriers and facilitators to the long-term implementation and sustainability of LHA programs in community settings from the viewpoint of the LHAs, as well as the broader impact of the program on African-American communities and LHAs. In the context of a mixed-methods study, in-depth telephone interviews were conducted among 76 African-American LHAs at eight NWP sites at baseline and 12-18 months later, between 2010 and 2013. Qualitative data provides insight into inner and outer contextual factors (e.g., community partnerships, site leadership, funding), implementation processes (e.g., training), as well as characteristics of the intervention (e.g., perceived need and fit in African-American community) and LHAs (e.g., motivations, burnout) that are perceived to impact the continued implementation and sustainability of NWP. Factors at the contextual levels and related to motivations of LHAs are critical to the sustainability of LHA programs. We discuss how findings are used to inform (1) the development of the LHA Sustainability Framework and (2) strategies to support the continued implementation and sustainability of evidence-based LHA interventions in community settings.

Beyond Magnet® Designation: Perspectives From Nurse Managers on Factors of Sustainability and High-Performance Programming.

Science.gov (United States)

Hayden, Margaret A; Wolf, Gail A; Zedreck-Gonzalez, Judith F

2016-10-01

The aim of this study was to identify patterns of high-performing behaviors and nurse manager perceptions of the factors of Magnet® sustainability at a multidesignated Magnet organization. The Magnet program recognizes exemplary professional nursing practice and is challenging to achieve and sustain. Only 10% (n = 42) of Magnet hospitals sustained designation for 12 years or longer. This study explored the perspectives of Magnet nurse managers regarding high-performing teams and the sustainability of Magnet designation. A qualitative study of nurse managers was conducted at 1 multidesignated Magnet organization (n = 13). Interview responses were analyzed using pattern recognition of Magnet model domains and characteristics of high-performing teams and then related to factors of Magnet sustainability. Transformational leadership is both an essential factor for sustainability and a potential barrier to sustainability of Magnet designation. Transformational nursing leaders lead high-performing teams and should be in place at all levels as an essential factor in sustaining Magnet redesignation.

Motivating Students on ICT-Related Study Programs to Engage with the Subject of Sustainable Development

Science.gov (United States)

Hilty, Lorenz M.; Huber, Patrizia

2018-01-01

Purpose: Sustainable development (SD) does not usually form part of the curriculum of ICT-related study programs such as Computer Science, Information Technology, Information Systems, and Informatics. However, many topics form a bridge between SD and ICT and could potentially be integrated into ICT-related study programs. This paper reports the…

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Directory of Open Access Journals (Sweden)

Elisa Truant

2017-04-01

Full Text Available Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU, the standards issued by the American Sustainability Accounting Standard Board (SASB, the G4 guidelines issued by the Global Sustainability Standard Board (GSSB, and the framework of the International Integrated Reporting Council (IIRC stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI, G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

CE: Original Research: Exploring Clinicians' Perceptions About Sustaining an Evidence-Based Fall Prevention Program.

Science.gov (United States)

Porter, Rebecca B; Cullen, Laura; Farrington, Michele; Matthews, Grace; Tucker, Sharon

2018-05-01

: Purpose: This study aimed to address the knowledge gap between implementing and sustaining evidence-based fall prevention practices for hospitalized patients by exploring perspectives of the interprofessional health care team. A qualitative design was used to capture insights from clinicians across disciplines in a large midwestern academic medical center. Four homogenous semistructured focus groups and three individual interviews involving a total of 20 clinicians were conducted between October 2013 and March 2014. Audio-recorded data were transcribed and analyzed using inductive qualitative analysis. Two primary themes emerged from participants regarding the sustainability of an evidence-based fall prevention program: communication patterns within the interprofessional health care team and influences of hospital organizational practices and elements. Several subthemes also emerged. Participants gave nursing staff primary responsibility for fall risk assessment and prevention. Individual professional perceptions and practices, as well as organizational characteristics, affect the sustainability of evidence-based fall prevention practices. While all team members recognized patient falls as a significant quality and safety issue, most believed that direct care nurses hold primary responsibility for leading fall prevention efforts. The data support the importance of effective interprofessional team communication and organizational practices in sustaining an evidence-based fall prevention program across inpatient units. Furthermore, the data call into question the wisdom in labeling quality indicators as "nursing sensitive"; the evidence indicates that a team approach is best.

Innovating engineering study programs for a sustainable society

DEFF Research Database (Denmark)

Schjær-Jacobsen, Hans; Andersen, Birte Møller; Molin, Jesper

2011-01-01

The Danish government as well as regional and municipal authority has issued ambitious goals and plans for building a sustainable future by developing and implementing alternative practices and technological solutions to societal needs. As an educational institution Copenhagen University College ...... mass and earth energy, monitoring and reducing energy consumption in buildings and transport, and application of cradle-to-cradle concepts in product development and manufacturing including circular logistics....... in order to comply with society’s ambitions. Further, the new learning elements introduced in the curriculum of study programs are described and examples of theoretical and practical implementations of specific technical solutions developed by the students are presented. Focus is on such areas as wind, bio...

Making the Sustainable Development Goals Consistent with Sustainability

Directory of Open Access Journals (Sweden)

Mathis Wackernagel

2017-07-01

Full Text Available The UN’s Sustainable development Goals (SDGs are the most significant global effort so far to advance global sustainable development. Bertelsmann Stiftung and the sustainable development solutions network released an SDG index to assess countries’ average performance on SDGs. Ranking high on the SDG index strongly correlates with high per person demand on nature (or “Footprints”, and low ranking with low Footprints, making evident that the SDGs as expressed today vastly underperform on sustainability. Such underperformance is anti-poor because lowest-income people exposed to resource insecurity will lack the financial means to shield themselves from the consequences. Given the significance of the SDGs for guiding development, rigorous accounting is essential for making them consistent with the goals of sustainable development: thriving within the means of planet Earth.

Making the Sustainable Development Goals Consistent with Sustainability

International Nuclear Information System (INIS)

Wackernagel, Mathis; Hanscom, Laurel; Lin, David

2017-01-01

The UN’s Sustainable development Goals (SDGs) are the most significant global effort so far to advance global sustainable development. Bertelsmann Stiftung and the sustainable development solutions network released an SDG index to assess countries’ average performance on SDGs. Ranking high on the SDG index strongly correlates with high per person demand on nature (or “Footprints”), and low ranking with low Footprints, making evident that the SDGs as expressed today vastly underperform on sustainability. Such underperformance is anti-poor because lowest-income people exposed to resource insecurity will lack the financial means to shield themselves from the consequences. Given the significance of the SDGs for guiding development, rigorous accounting is essential for making them consistent with the goals of sustainable development: thriving within the means of planet Earth.

Making the Sustainable Development Goals Consistent with Sustainability

Energy Technology Data Exchange (ETDEWEB)

Wackernagel, Mathis, E-mail: mathis.wackernagel@footprintnetwork.org; Hanscom, Laurel; Lin, David [Global Footprint Network, Oakland, CA (United States)

2017-07-11

The UN’s Sustainable development Goals (SDGs) are the most significant global effort so far to advance global sustainable development. Bertelsmann Stiftung and the sustainable development solutions network released an SDG index to assess countries’ average performance on SDGs. Ranking high on the SDG index strongly correlates with high per person demand on nature (or “Footprints”), and low ranking with low Footprints, making evident that the SDGs as expressed today vastly underperform on sustainability. Such underperformance is anti-poor because lowest-income people exposed to resource insecurity will lack the financial means to shield themselves from the consequences. Given the significance of the SDGs for guiding development, rigorous accounting is essential for making them consistent with the goals of sustainable development: thriving within the means of planet Earth.

Stock Price Synchronicity and Material Sustainability Information

OpenAIRE

Grewal, Jody; Hauptmann, Clarissa; Serafeim, Georgios

2017-01-01

We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by market-driven innovations in accounting standard-setting, is associated with stock prices reflecting more firm-specific information and thereby lower synchronicity with market and industry returns. We find that firms voluntarily disclosing more sustainability information, identified as material by the Sustainability Accounting Standards Board (SASB), have lower stock price syn...

Material protection control and accounting program activities at the Urals electrochemical integrated plant

International Nuclear Information System (INIS)

McAllister, S.

1997-01-01

The Urals Electrochemical Integrated Plant (UEIP) is the Russian Federation's largest uranium enrichment plant and one of three sites in Russia blending high enriched uranium (HEU) into commercial grade low enriched uranium. UEIP is located approximately 70 km north of Yekaterinburg in the closed city of Novouralsk (formerly Sverdlovsk- 44). DOE's MPC ampersand A program first met with UEIP in June of 1996, however because of some contractual issues the work did not start until September of 1997. The six national laboratories participating in DOE's Material Protection Control and Accounting program are cooperating with UEIP to enhance the capabilities of the physical protection, access control, and nuclear material control and accounting systems. The MPC ampersand A work at UEIP is expected to be completed during fiscal year 2001

INDICATORS FOR DIGITALIZATION OF SUSTAINABLE DEVELOPMENT GOALS IN PEEX PROGRAM

Directory of Open Access Journals (Sweden)

Sergey N. Bobylev

2018-01-01

Full Text Available This article describes the Pan-Eurasian Experiment (PEEX program and indicators for monitoring of implementation and digitalization of Sustainable Development Goals (SDG inRussia, especially environmental goals. The authors considered the possibility of integration and identification of the methodological approaches of the socio-economic research to environmental sciences. Paper gives insights into the international framework of the United nations, addreses several relevant indicators to be monitored in a Russian perspective and summarizes shortly the status of the monitoring activities and provide an overview on the main tasks for the upcoming years to reach the sustainable development goals established by the United Nations. The tasks to which the Goals divided are considered in detail. The indicators of Russian statistics that can be used to monitor the implementation of these tasks are determined. It is shown, that more detailed regional analysis and new data is needed in order to quantify the feedbackloops.

Sustainable childhood obesity prevention through community engagement (SCOPE) program: evaluation of the implementation phase.

Science.gov (United States)

McIntosh, Bonnie; Daly, Amelia; Mâsse, Louise C; Collet, Jean-Paul; Higgins, Joan Wharf; Naylor, Patti-Jean; Amed, Shazhan

2015-10-01

Childhood obesity rates are steadily rising. Sustainable Childhood Obesity Prevention Through Community Engagement (SCOPE) is a community-based participatory action research (PAR) program aimed at preventing childhood obesity. This study aimed to describe community perspectives on, and elicit feedback about, SCOPE's first phase of implementation in two pilot cities in British Columbia, Canada. A case study was implemented using interviews and questionnaires to obtain feedback about SCOPE from two groups: SCOPE coordinators and stakeholders (i.e., individuals and organizations that were a member of the community and engaged with SCOPE coordinators). Participants were recruited via email and (or) by telephone. Coordinators completed a telephone interview. Stakeholders completed a questionnaire and (or) a telephone interview. Thematic analysis was conducted. Participants included 2 coordinators and 15 stakeholders. Participants similarly interpreted SCOPE as a program focused on raising awareness about childhood obesity prevention, while engaging multiple community sectors. Overall, participants valued the program's role in facilitating networking and partnership development, providing evidence-based resources, technical expertise, and contributing funding. Participants felt that SCOPE is sustainable. However, participants felt that barriers to achieving healthy weights among children included those related to the built environment, and social, behavioral, and economic obstacles. Perspectives on factors that facilitated and acted as barriers to SCOPE's first phase of implementation were obtained from the SCOPE communities and may be used to enhance the sustainability of SCOPE and its applicability to other BC communities.

Variation in Sustainability Competency Development According to Age, Gender, and Disciplinary Affiliation: Implications for Teaching Practice and Overall Program Structure

Science.gov (United States)

Remington-Doucette, Sonya; Musgrove, Sheryl

2015-01-01

Purpose: The purpose of this paper is to present the results of a classroom assessment aimed at determining the extent to which five key sustainability competencies develop in students during an introductory transdisciplinary sustainability course. University sustainability programs intend to provide integrated education that fosters the key…

Clinical Nurse Specialists Guide Staff Nurses to Promote Practice Accountability Through Peer Review.

Science.gov (United States)

Semper, Julie; Halvorson, Betty; Hersh, Mary; Torres, Clare; Lillington, Linda

2016-01-01

The aim of the study was to describe the clinical nurse specialist role in developing and implementing a staff nurse education program to promote practice accountability using peer review principles. Peer review is essential for professional nursing practice demanding a significant culture change. Clinical nurse specialists in a Magnet-designated community hospital were charged with developing a staff nurse peer review education program. Peer review is a recognized mechanism of professional self-regulation to ensure delivery of quality care. The American Nurses Association strongly urges incorporating peer review in professional nursing practice models. Clinical nurse specialists play a critical role in educating staff nurses about practice accountability. Clinical nurse specialists developed an education program guided by the American Nurses Association's principles of peer review. A baseline needs assessment identified potential barriers and learning needs. Content incorporated tools and strategies to build communication skills, collaboration, practice change, and peer accountability. The education program resulted in increased staff nurse knowledge about peer review and application of peer review principles in practice. Clinical nurse specialists played a critical role in helping staff nurses understand peer review and its application to practice. The clinical nurse specialist role will continue to be important in sustaining the application of peer review principles in practice.

Nursing unit leaders' influence on the long-term sustainability of evidence-based practice improvements.

Science.gov (United States)

Fleiszer, Andrea R; Semenic, Sonia E; Ritchie, Judith A; Richer, Marie-Claire; Denis, Jean-Louis

2016-04-01

To describe how actions of nursing unit leaders influenced the long-term sustainability of a best practice guidelines (BPG) program on inpatient units. Several factors influence the initial implementation of evidence-based practice improvements in nursing, with leadership recognized as essential. However, there is limited knowledge about enduring change, including how frontline nursing leaders influence the sustainability of practice improvements over the long term. A qualitative descriptive case study included 39 in-depth interviews, observations, and document reviews. Four embedded nursing unit subcases had differing levels of program sustainability at 7 years (average) following implementation. Higher levels of BPG sustainability occurred on units where formal leadership teams used an integrated set of strategies and activities. Two key strategies were maintaining priorities and reinforcing expectations. The coordinated use of six activities (e.g., discussing, evaluating, integrating) promoted the continuation of BPG practices among staff. These leadership processes, fostering exchange and learning, contributed to sustainability-promoting environments characterized by teamwork and accountability. Unit leaders are required to strategically orchestrate several overlapping and synergistic efforts to achieve long-term sustainability of BPG-based practice improvements. As part of managing overall unit performance, unit leaders may influence practice improvement sustainability by aligning vision, strategies, and activities. © 2015 John Wiley & Sons Ltd.

76 FR 50224 - Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center...

Science.gov (United States)

2011-08-12

...] Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center for... (CMS). This two-day training session is the second Accelerated Development Learning Session (ADLS.... Through Accelerated Development Learning Sessions (ADLS), the Innovation Center will test whether...

Sustainability at BPA 2013

Energy Technology Data Exchange (ETDEWEB)

None

2013-12-01

THIS IS THE THIRD YEAR BPA has reported on sustainability program accomplishments. The report provides an opportunity to review progress made on sustainability initiatives, evaluate how far we have come and how much we can improve. The program has demonstrated maturation as the concepts of sustainability and resource conservation are communicated and understood. The sustainability program started as an employee-driven “grass roots” effort in 2010. Sustainability is becoming a consideration in how work is performed. The establishment of several policies supporting sustainability efforts proves the positive progress being made. In 2009, BPA became a founder and member of The Climate Registry, a nonprofit collaboration that sets standards to calculate, verify and report greenhouse gas emissions. This year, BPA completed and published our Greenhouse Gas inventory for the years of 2009, 2010 and 2011. The 2012 inventory is currently in the process of third-party verification and scheduled for public release in January 2014. These inventories provide a concrete measure of the progress we are making.

Qualitative and Quantitative Methods for Developing a Typology of Community Engagement with Sustainability Programs

Science.gov (United States)

Identifying the needs that a community must satisfy to implement sustainability programs is complex, with interplay between geographic, environmental and social influences. Helping communities meet these needs is a focus of the U.S. Environmental Protection Agency’s (U.S. E...

Towards sustainable nuclear power development

International Nuclear Information System (INIS)

Andrianov, Andrei A.; Murogov, Victor M.; Kuptsov, Ilya S.

2014-01-01

The review of the current situation in the nuclear energy sector carried out in this article brings to light key problems and contradictions, development trends and prospects, which finally determine the role and significance of nuclear power as a factor ensuring a sustainable energy development. Authors perspectives on the most appropriate developments of nuclear power, which should be based on a balanced use of proven innovative nuclear technologies and comprehensive multilateral approaches to the nuclear fuel cycle are expressed. The problems of wording appropriate and essential requirements for new countries with respect to their preparedness to develop nuclear programs, taking into account their development level of industry and infrastructure as well as national heritages and peculiarities, are explained. It is also indicated that one of the major components of sustainability in the development of nuclear power, which legitimates its public image as a power technology, is the necessity of developing and promoting the concepts of nuclear culture, nuclear education, and professional nuclear ethics. (orig.)

Towards sustainable nuclear power development

Energy Technology Data Exchange (ETDEWEB)

Andrianov, Andrei A.; Murogov, Victor M.; Kuptsov, Ilya S. [Obninsk Institute for Nuclear Power Engineering of NNRU MEPhl, Obninsk, Kaluga Region (Russian Federation)

2014-05-15

The review of the current situation in the nuclear energy sector carried out in this article brings to light key problems and contradictions, development trends and prospects, which finally determine the role and significance of nuclear power as a factor ensuring a sustainable energy development. Authors perspectives on the most appropriate developments of nuclear power, which should be based on a balanced use of proven innovative nuclear technologies and comprehensive multilateral approaches to the nuclear fuel cycle are expressed. The problems of wording appropriate and essential requirements for new countries with respect to their preparedness to develop nuclear programs, taking into account their development level of industry and infrastructure as well as national heritages and peculiarities, are explained. It is also indicated that one of the major components of sustainability in the development of nuclear power, which legitimates its public image as a power technology, is the necessity of developing and promoting the concepts of nuclear culture, nuclear education, and professional nuclear ethics. (orig.)

The Question of Sustainability of Green Electricity Policy Intervention

Directory of Open Access Journals (Sweden)

Simona Bigerna

2014-08-01

Full Text Available In this paper, we analyse the financial viability and economic sustainability implications of government programs for the development of renewable energy sources, explicitly considering that consumers take environmental issues into account. We envisage a broad policy strategy for the future, which we label the “World Sustainable Scenario”, and we quantify the inter-temporal resource requirement in terms of investment necessary to achieve it. We perform an empirical meta-analysis to quantify the willingness to pay for green electricity worldwide. Subsequently, we compare the amount of resources required according to policy programs and the populations’ willingness to sacrifice current resources for future benefits (i.e., willingness to finance future investments to assess the plausibility of current policies. The main empirical findings show that the population’s attitude toward green electricity will support, on average, 50% of the total investment required. We conclude that this is a positive result, which will make possible the success of the renewable energy sources development policy.

Indissoluble Connection of Russian MC and A System Sustainability with that of the Russian Methodological and Training Center

International Nuclear Information System (INIS)

Ryazanov, Boris G.; Goryunov, Victor; Pshakin, Gennady M.; Shapsha, V.; Crawford, Cary E.; Dickman, Deborah A.

2005-01-01

During the past 10 years of collaboration under the U.S.-Russian Materials Protection, Control and Accounting (MPC and A) Program great efforts were made to transform and upgrade the Russian Federal Nuclear Materials Control and Accounting (MC and A) System. The efforts were focused not only on MC and A systems for nuclear facilities but also on creating and developing the system infrastructure, including legislation, state inspection and agency monitoring, training of operators and inspectors, instrument and methodological support, and the Federal Information System (FIS). At present the most important and urgent goal is to provide sustainability of MC and A systems at the existing level or at the level that will be achieved in 2007-2008. Since the very beginning of the program, the Russian Methodological and Training Center (RMTC) activities have been focused on intensive training of the personnel as well as the methodological support necessary for transformation and development of the entire system and its elements located at nuclear facilities. Sustainability of the federal MC and A system is impossible without advanced training of personnel and methodological support for upgrading of system elements at nuclear facilities. That is why the RMTC sustainability is one of the key conditions required for the system sustainability as a whole. The paper presents the results of analysis of the conditions for the Russian MC and A system sustainable development in conjunction with the RMTC sustainability

76 FR 66931 - Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center...

Science.gov (United States)

2011-10-28

...] Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center for... Services (CMS). This two-day training session is the third and final Accelerated Development Learning... the quality of care for beneficiaries. Through Accelerated Development Learning Sessions (ADLS), the...

A STUDY OF THE REQUIRED PUBLIC ACCOUNTING PROGRAM IN PUBLIC COMPETITIVE EXAMINATIONS HELD BY CESPE

Directory of Open Access Journals (Sweden)

Fátima de Souza Freire

2012-11-01

Full Text Available With a view to standardizing the contents offered to future Accounting professionals, the Federal Accounting Council (CFC elaborated the National Proposal for Undergraduate Accountancy Program Contents. Thus, the curriculum that Higher Education Institutions (HEI adopt serves as an ally for students’ professional conquests. Stability and favorable job conditions attract many people to the dispute for a public function, with a growing Braz ilian public competitive examination market. According to the National Association for Protection and Support to Public Competitive Examinations (Anpac, between 2003 and 2009, the number of public servants in the executive power with a higher education degree in Brazil increased by 26%. The aim of this study was to confront the CFC’s suggested knowledge with the contents required during tests applied in public competitive examinations for Accountancy professionals. The intent is to identify what Public Accounting knowledge is demanded from candidates for the public career. Through a documentary research, 561 calls from public competitive examinations exclusively for Accountancy professionals were selected for the study sample. They were classified according to the proposed program contents, the test questions by the Center for Selection and Event Promotion (Cespe, between 2000 and 2009. In conclusion, the most frequent required Public Accounting areas are contents related to Public Equity and Budget. The results demonstrate that the CFC’s suggested content is in line with the knowledge required from candidates for public functions.

Accounting as Myth Maker

Directory of Open Access Journals (Sweden)

Kathy Rudkin

2007-06-01

Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

Comparing the sustainability impacts of solar thermal and natural gas combined cycle for electricity production in Mexico: Accounting for decision makers' priorities

Science.gov (United States)

Rodríguez-Serrano, Irene; Caldés, Natalia; Oltra, Christian; Sala, Roser

2017-06-01

The aim of this paper is to conduct a comprehensive sustainability assessment of the electricity generation with two alternative electricity generation technologies by estimating its economic, environmental and social impacts through the "Framework for Integrated Sustainability Assessment" (FISA). Based on a Multiregional Input Output (MRIO) model linked to a social risk database (Social Hotspot Database), the framework accounts for up to fifteen impacts across the three sustainability pillars along the supply chain of the electricity production from Solar Thermal Electricity (STE) and Natural Gas Combined Cycle (NGCC) technologies in Mexico. Except for value creation, results show larger negative impacts for NGCC, particularly in the environmental pillar. Next, these impacts are transformed into "Aggregated Sustainability Endpoints" (ASE points) as a way to support the decision making in selecting the best sustainable project. ASE points obtained are later compared to the resulting points weighted by the reported priorities of Mexican decision makers in the energy sector obtained from a questionnaire survey. The comparison shows that NGCC achieves a 1.94 times worse negative score than STE, but after incorporating decision makerś priorities, the ratio increases to 2.06 due to the relevance given to environmental impacts such as photochemical oxidants formation and climate change potential, as well as social risks like human rights risks.

Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

Science.gov (United States)

California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices

NARCIS (Netherlands)

Kolk, A.

2008-01-01

Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of

An Independent Review and Accountability Mechanism for the Sustainable Development Goals: The Possibilities of a Framework Convention on Global Health.

Science.gov (United States)

Friedman, Eric A

2016-06-01

The Framework Convention on Global Health (FCGH), a proposed global treaty to be rooted in the right to health and aimed at health equity, could establish a nuanced, layered, and multi-faceted regime of compliance with, and accountability to, the right to health. In so doing, it would significantly strengthen accountability for the health-related Sustainable Development Goals (SDGs), which it would encompass. Legally binding, the FCGH could facilitate accountability through the courts and catalyze comprehensive domestic accountability regimes, requiring national strategies that include transparency, community and national mechanisms for accountability and participation and an enabling environment for social empowerment. A "Right to Health Capacity Fund" could ensure resources to implement these strategies. Inclusive national processes could establish targets, benchmarks, and indicators consistent with FCGH guidance, with regular reporting to a treaty body, which could also hear individual cases. State reports could be required to include plans to overcome implementation gaps, subjecting poorly complying states to penalties and targeted capacity building measures. Regional special rapporteurs could facilitate compliance through regular country visits, while also responding to serious violations. And reaching beyond government compliance, from capacity building to the courts and contractual obligations, the FCGH could establish nationally enforceable right to health obligations on the private sector.

Designing Programs that Foster Sustained Interest in STEM

Science.gov (United States)

Cuff, K. E.; Diaz, J. L.; Marks-Block, T. A.

2008-12-01

Current and possible future shortages of science, technology, engineering and mathematics (STEM) professionals in the US are again becoming hot topics of discussion amongst policy makers and educators alike. In an innovative approach to addressing these concerns, Tai et al. (2006) analyzed a large set of longitudinal study data to gain a deeper understanding of the impact of early STEM experiences on career choices. The results of their work indicate a statistically significant relationship between early expressed interest in STEM and inclination to enter STEM-related career paths. While this relationship is one that has resided at the core of most STEM educators' work for many years, the quantitative evidence provided by Tai et al. underscores the need to pay closer attention to students' STEM interest levels, particularly during periods when such interest is in jeopardy of becoming eroded. Recent work at UC Berkeley's Lawrence Hall of Science related to the development of STEM education models tailored to specifically meet the needs of students in disadvantaged Bay Area communities has resulted in the creation of the East Bay Academy for Young Scientists (EBAYS). EBAYS has been designed to stimulate and sustain interest in STEM by engaging participants in a combination of community-based environmental science research and hands-on content learning activities presented in after school and summer program settings. Given that its programming occurs in an environment where time and academic content constraints are not critical factors, EBAYS is able to provide opportunities for participants to experience STEM in a highly interactive, in-depth manner that differs significantly from the more depersonalized approaches commonly associated with more traditional educational settings. Founded on the research-based premise that when young people are engaged in learning activities that they perceive as relevant, they are more likely to take more initiative, remain attentive

76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

Science.gov (United States)

2011-05-20

... Affordable Care Act, to test innovative payment and service delivery models that reduce spending under.... This Model will test the effectiveness of a combination of the following: Payment arrangements that...] Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications AGENCY: Centers for...

Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap

Energy Technology Data Exchange (ETDEWEB)

Durkee, Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Cipiti, Ben [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Demuth, Scott Francis [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Fallgren, Andrew James [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jarman, Ken [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Li, Shelly [Argonne National Lab. (ANL), Argonne, IL (United States); Meier, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Miller, Mike [Argonne National Lab. (ANL), Argonne, IL (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Dasari, Venkateswara Rao [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ticknor, Lawrence O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Argonne National Lab. (ANL), Argonne, IL (United States)

2016-09-30

The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.

Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap

Energy Technology Data Exchange (ETDEWEB)

Miller, Mike [Idaho National Lab. (INL), Idaho Falls, ID (United States); Cipiti, Ben [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Demuth, Scott Francis [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Durkee, Jr., Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Fallgren, Andrew James [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jarman, Ken [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Li, Shelly [Idaho National Lab. (INL), Idaho Falls, ID (United States); Meier, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Dasari, Venkateswara Rao [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ticknor, Lawrence O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2017-01-30

The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.

The Economic and Clinical Impact of Sustained Use of a Progressive Mobility Program in a Neuro-ICU.

Science.gov (United States)

Hester, Jeannette M; Guin, Peggy R; Danek, Gale D; Thomas, Jaime R; Titsworth, William L; Reed, Richard K; Vasilopoulos, Terrie; Fahy, Brenda G

2017-06-01

To investigate a progressive mobility program in a neurocritical care population with the hypothesis that the benefits and outcomes of the program (e.g., decreased length of stay) would have a significant positive economic impact. Retrospective analysis of economic and clinical outcome data before, immediately following, and 2 years after implementation of the Progressive Upright Mobility Protocol Plus program (UF Health Shands Hospital, Gainesville, FL) involving a series of planned movements in a sequential manner with an additional six levels of rehabilitation in the neuro-ICU at UF Health Shands Hospital. Thirty-bed neuro-ICU in an academic medical center. Adult neurologic and neurosurgical patients: 1,118 patients in the pre period, 731 patients in the post period, and 796 patients in the sustained period. Implementation of Progressive Upright Mobility Protocol Plus. ICU length of stay decreased from 6.5 to 5.8 days in the immediate post period and 5.9 days in the sustained period (F(2,2641) = 3.1; p = 0.045). Hospital length of stay was reduced from 11.3 ± 14.1 days to 8.6 ± 8.8 post days and 8.8 ± 9.3 days sustained (F(2,2641) = 13.0; p mobility program in the neurocritical care population has clinical and financial benefits associated with its implementation and should be considered.

Sustainable markets for sustainable energy

Energy Technology Data Exchange (ETDEWEB)

Millan, J.; Smyser, C.

1997-12-01

The author discusses how the Inter-American Development Bank (IDB) is involved in sustainable energy development. It presently has 50 loans and grants for non conventional renewable energy projects and ten grants for efficiency programs for $600 and $17 million respectively, representing 100 MW of power. The IDB is concerned with how to create a sustainable market for sustainable energy projects. The IDB is trying to work with government, private sector, NGOs, trading allies, credit sources, and regulators to find proper roles for such projects. He discusses how the IDB is working to expand its vision and objectives in renewable energy projects in Central and South America.

[Sustainability of an innovative school food program: a case study in the northeast of Brazil].

Science.gov (United States)

Melo, Mariana Navarro Tavares de; Sá, Ronice Maria Pereira Franco de; Melo, Djalma Agripino de

2016-06-01

The Brazilian School Food Program (PNAE) is intersectoral innature. It encourages social participation and local economies and is considered here as a health promotionpractice. In the Northeastern State of Pernambuco, the city of Tabira acquired international renownin 2012 for the management of its school food program (PAE). This study analyzed the positive and negative factors related to the sustainability of the innovations in Tabira to understand the processes related to the continuity of the innovative actions implemented. The research used a qualitative approach with a case study strategy. A focus group, semi-structured interviews with key actors and document analysis were performed. The data were processed using content analysis and the techniques of thematic analysis. Positive organizational and socio-political factors were: the program institutionalization, the efficient use of financial resources, municipalized management, high community participation and the use of local resources. Negative factors were: weak inter-sectoral coordination and training and poor professional qualification. The strong political engagement at the local level showed both positive and negative impacts on sustainability.

A Stochastic Programming Approach with Improved Multi-Criteria Scenario-Based Solution Method for Sustainable Reverse Logistics Design of Waste Electrical and Electronic Equipment (WEEE

Directory of Open Access Journals (Sweden)

Hao Yu

2016-12-01

Full Text Available Today, the increased public concern about sustainable development and more stringent environmental regulations have become important driving forces for value recovery from end-of-life and end-of use products through reverse logistics. Waste electrical and electronic equipment (WEEE contains both valuable components that need to be recycled and hazardous substances that have to be properly treated or disposed of, so the design of a reverse logistics system for sustainable treatment of WEEE is of paramount importance. This paper presents a stochastic mixed integer programming model for designing and planning a generic multi-source, multi-echelon, capacitated, and sustainable reverse logistics network for WEEE management under uncertainty. The model takes into account both economic efficiency and environmental impacts in decision-making, and the environmental impacts are evaluated in terms of carbon emissions. A multi-criteria two-stage scenario-based solution method is employed and further developed in this study for generating the optimal solution for the stochastic optimization problem. The proposed model and solution method are validated through a numerical experiment and sensitivity analyses presented later in this paper, and an analysis of the results is also given to provide a deep managerial insight into the application of the proposed stochastic optimization model.

Green Marine: An environmental program to establish sustainability in marine transportation.

Science.gov (United States)

Walker, Tony R

2016-04-15

European maritime companies have adopted programs to limit operational impacts on the environment. For maritime companies in North America, the Green Marine Environmental Program (GMEP) offers a framework to establish and reduce environmental footprints. Green Marine (GM) participants demonstrate annual improvements of specific environmental performance indicators (e.g., reductions in air pollution emissions) to maintain certification. Participants complete annual self-evaluations with results determining rankings for performance indicators on a 1-to-5 scale. Self-evaluations are independently verified every two years to ensure rigor and individual results are made publicly available annually to achieve transparency. GM benefits the marine industry across North America by encouraging sustainable development initiatives. GM's credibility is reflected through a diverse network of environmental groups and government agencies that endorse and help shape the program. Merits of this relatively new maritime certification (not previously described in the academic literature), are discussed. Copyright © 2016 Elsevier Ltd. All rights reserved.

Employee Fitness Programs: Exploring Relationships between Perceived Organizational Support toward Employee Fitness and Organizational Sustainability Performance

Directory of Open Access Journals (Sweden)

Zhe Wang

2018-06-01

Full Text Available This study investigates the influence of employee fitness programs on organizational sustainability performance from the perspective of organizational support as perceived by employees. Organizational sustainability performance was specified as a second-order factor, which was affected by three first-order factors: financial performance, social performance, and environmental performance. A snowball sampling method was employed to conduct an online survey of working adults in Shanghai to test the proposed hypotheses. Results show that perceived organizational support toward employee fitness has a positive and significant effect on organizational sustainability performance, and the positive effect is mediated by job satisfaction and organizational commitment. This study also provides theoretical and managerial implications.

The value added of accountancy programs: a study in the Southeast of Brazil

Directory of Open Access Journals (Sweden)

Silvana Cristina dos Santos

2015-03-01

Full Text Available In recent years, the accounting profession has gone through different changes. The role of accountants in society has evolved, making their function more sophisticated and turning their academic background fundamental to execute tasks in companies. In that context, this paper aims to identify the factors that explain the Value Added of higher education institutions to Accountancy students. Therefore, the results of the specific knowledge test, part of the National Student Performance Examination (Enade 2009, were used, based on a sample of 251 Accountancy programs from the Southeast. In the empirical analysis of the data, descriptive statistics and the linear regression model were used. Based on the valued added method, the Production Function theory was applied, controlling for the students’ individual and socioeconomic characteristics. The results suggest that the main determinants of the Value Added are as follows: the existence of a teaching plan, the number of students receiving grants and the size of the student group.

Can collusion promote sustainable consumption and production?

NARCIS (Netherlands)

Schinkel, M.P.; Spiegel, Y.

2016-01-01

Several competition authorities have taken public interest considerations, such as promoting sustainable consumption and production, into account in cartel proceedings.We show that when consumers value sustainable products and firms choose investments in sustainability before choosing output,

Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty

Science.gov (United States)

HassabElnaby, Hassan R.; Dobrzykowski, David D.; Tran, Oanh Thikie

2012-01-01

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

Science.gov (United States)

Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

2000-01-01

Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

Implementation and Sustainability of an Evidence-Based Program: Lessons Learned from the Prism Applied to "First Step to Success"

Science.gov (United States)

Woodbridge, Michelle W.; Sumi, W. Carl; Yu, Jennifer; Rouspil, Kristen; Javitz, Harold S.; Seeley, John R.; Walker, Hill M.

2014-01-01

Although numerous studies address the efficacy of school-based interventions, fewer focus on how to support sustainability of interventions from the perspective of participants. To address this research gap, we use the Practical, Robust Implementation and Sustainability Model to examine how the characteristics of an evidence-based program interact…

Sustained employability of workers in a production environment: design of a stepped wedge trial to evaluate effectiveness and cost-benefit of the POSE program.

Science.gov (United States)

van Holland, Berry J; de Boer, Michiel R; Brouwer, Sandra; Soer, Remko; Reneman, Michiel F

2012-11-20

Sustained employability and health are generating awareness of employers in an aging and more complex work force. To meet these needs, employers may offer their employees health surveillance programs, to increase opportunities to work on health and sustained employability. However, evidence for these health surveillance programs is lacking. The FLESH study (Functional Labour Evaluation for Sustained Health and employment) was developed to evaluate a comprehensive workers' health promotion program on its effectiveness, cost-benefit, and process of the intervention. The study is designed as a cluster randomised stepped wedge trial with randomisation at company plant level and is carried out in a large meat processing company. Every contracted employee is offered the opportunity to participate in the POSE program (Promotion Of Sustained Employability). The main goals of the POSE program are 1) providing employee's insight into their current employability and health status, 2) offering opportunities to improve employability and decrease health risks and 3) improving employability and health sustainably in order to keep them healthy at work. The program consists of a broad assessment followed by a counselling session and, if needed, a tailored intervention. Measurements will be performed at baseline and will be followed up at 20, 40, 60, 80, 106 and 132 weeks. The primary outcome measures are work ability, productivity and absenteeism. Secondary outcomes include health status, vitality, and psychosocial workload. A cost-benefit study will be conducted from the employers' perspective. A process evaluation will be conducted and the satisfaction of employer and employees with the program will be assessed. This study provides information on the effectiveness of the POSE program on sustained employment. When the program proves to be effective, employees benefit by improved work ability, and health. Employers benefit from healthier employees, reduced sick leave (costs) and

A Weighted Goal Programming model for planning sustainable development applied to Gulf Cooperation Council Countries

International Nuclear Information System (INIS)

Jayaraman, Raja; Colapinto, Cinzia; La Torre, Davide; Malik, Tufail

2017-01-01

Highlights: • Application of multi-criteria optimization model for sustainable development. • GHG emissions targets cannot be attainable due to reliance on hydrocarbon sources. • Provides quantitative evidence for future investments in green energy. • Application to Gulf Cooperation Countries. - Abstract: The United Nations agenda for sustainable development by the year 2030 proposes 17 sustainable development goals which include access to affordable, reliable and clean energy, sustained economic growth with full productive employment and, urgent action to mitigate environmental degradation. Planning for sustainable development requires integrating conflicting criteria on economy, energy, environment and social aspects. In this paper, we introduce a Weighted Goal Programming model involving criteria on the economic development (GDP), the electricity consumption, the greenhouse gas emissions, and the total number of employees to determine optimal labor allocation across various economic sectors. The proposed model is validated with data from the six members of the Gulf Cooperation Council (namely Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates). The results of the model aim to provide empirical evidence and insights to decision makers and policy analysts in developing optimal strategies able to simultaneously satisfy energy demand, economic growth, labor development and reduction in greenhouse gas emissions to achieve sustainability targets by the year 2030.

A methodological approach and framework for sustainability assessment in NGO-implemented primary health care programs.

Science.gov (United States)

Sarriot, Eric G; Winch, Peter J; Ryan, Leo J; Bowie, Janice; Kouletio, Michelle; Swedberg, Eric; LeBan, Karen; Edison, Jay; Welch, Rikki; Pacqué, Michel C

2004-01-01

An estimated 10.8 million children under 5 continue to die each year in developing countries from causes easily treatable or preventable. Non governmental organizations (NGOs) are frontline implementers of low-cost and effective child health interventions, but their progress toward sustainable child health gains is a challenge to evaluate. This paper presents the Child Survival Sustainability Assessment (CSSA) methodology--a framework and process--to map progress towards sustainable child health from the community level and upward. The CSSA was developed with NGOs through a participatory process of research and dialogue. Commitment to sustainability requires a systematic and systemic consideration of human, social and organizational processes beyond a purely biomedical perspective. The CSSA is organized around three interrelated dimensions of evaluation: (1) health and health services; (2) capacity and viability of local organizations; (3) capacity of the community in its social ecological context. The CSSA uses a participatory, action-planning process, engaging a 'local system' of stakeholders in the contextual definition of objectives and indicators. Improved conditions measured in the three dimensions correspond to progress toward a sustainable health situation for the population. This framework opens new opportunities for evaluation and research design and places sustainability at the center of primary health care programming.

Preliminary Effectiveness and Sustainability of Group Aerobic Exercise Program in Patients with Schizophrenia.

Science.gov (United States)

Yoon, Sol; Ryu, Je-Kwang; Kim, Chan-Hyung; Chang, Jhin-Goo; Lee, Hwa-Bock; Kim, Do-Hoon; Roh, Daeyoung

2016-09-01

The objective of this study was to examine the feasibility and sustained effect of a group aerobic exercise program in patients with schizophrenia. Twenty-four schizophrenic patients participated in a group-based individually tailored 90-minute outdoor cycling session per week for 3 months with intervention to enhance motivation. Physical health was evaluated by anthropometric measures, cardiorespiratory (CR) fitness, and blood tests. Mental health was assessed on self-esteem, interpersonal relationship, quality of life, and global function. Attrition rate for the exercise program was 8.3%. Exercise program significantly increased participant's self-esteem, positive relationship, global function, and quality of life. CR fitness significantly improved after 3 months. At the 9-month follow-up, 6 months after program completion, only in interpersonal relationship change the improved effects were maintained. These findings support the feasibility of group aerobic exercise program with high level of adherence and its long-term benefits in positive relationship change.

A longitudinal examination of alcohol pharmacotherapy adoption in substance use disorder treatment programs: patterns of sustainability and discontinuation.

Science.gov (United States)

Abraham, Amanda J; Knudsen, Hannah K; Roman, Paul M

2011-07-01

The objectives of this study were to (a) identify the patterns of disulfiram (Antabuse) and tablet naltrexone (Revia) adoption over a 48-month period in a nationally representative sample of privately funded programs that deliver substance use disorder treatment; (b) examine predictors of sustainability, later adoption, discontinuation, and nonadoption of disulfiram and tablet naltrexone; and (c) measure reasons for medication discontinuation. Two waves of data were collected via face-to-face structured interviews with 223 program administrators. These data demonstrated that adoption of medications for alcohol use disorders (AUDs) was a dynamic process. Although nonadoption was the most common pattern, approximately 20% of programs sustained use of the AUD medications and 30% experienced organizational change in adoption over the study period. Bivariate multinomial logistic regression models revealed that organizational characteristics were associated with sustainability including location in a hospital setting, program size, accreditation, revenues from private insurance, referrals from the criminal justice system, number of medical staff, and use of selective serotonin reuptake inhibitors at baseline. Two patterns of discontinuation were found: Programs either discontinued use of all substance use disorder medications or replaced disulfiram/tablet naltrexone with a newer AUD medication. These findings suggest that adoption of AUD medications may be positively affected by pressure from accreditation bodies, partnering with primary care physicians, medication-specific training for medical staff, greater availability of resources to cover the costs associated with prescribing AUD medications, and amending criminal justice contracts to include support for AUD medication use.

Dialysis Exercise Team: The Way to Sustain Exercise Programs in Hemodialysis Patients

OpenAIRE

Alessandro Capitanini; Sara Lange; Claudia D'Alessandro; Emilio Salotti; Alba Tavolaro; Maria E. Baronti; Domenico Giannese; Adamasco Cupisti

2014-01-01

Patients affected by end-stage renal disease (ESRD) show quite lower physical activity and exercise capacity when compared to healthy individuals. In addition, a sedentary lifestyle is favoured by lack of a specific counseling on exercise implementation in the nephrology care setting. Increasing physical activity level should represent a goal for every dialysis patient care management. Three crucial elements of clinical care may contribute to sustain a hemodialysis exercise program: a) involv...

Dematerialization and capital maintenance. Two sides of the sustainability coin

Energy Technology Data Exchange (ETDEWEB)

Bartelmus, Peter [Wuppertal Institute, Doppersberg 19, D-42103 Wuppertal (Germany)

2003-08-01

The reductionist trend of equating sustainable development with sustained economic growth needs to be reversed. New accounts and balances help to operationalize the elusive notion of sustainability: they provide a coherent picture of the interaction between environment and economy. 'Greened' national accounts measure economic sustainability in terms of (produced and natural) capital maintenance; balances of material flows assess ecological sustainability as the dematerialization of production and consumption. Both concepts aim to preserve environmental assets, but differ in scope, strength and evaluation of sustainability. First results for Germany indicate weak sustainability of the economy; strong sustainability is not in sight because of insufficient reduction of material throughput. Attaining sustainability through integrated policies needs the support of share- and stakeholders of sustainable development.

Dematerialization and capital maintenance. Two sides of the sustainability coin

International Nuclear Information System (INIS)

Bartelmus, Peter

2003-01-01

The reductionist trend of equating sustainable development with sustained economic growth needs to be reversed. New accounts and balances help to operationalize the elusive notion of sustainability: they provide a coherent picture of the interaction between environment and economy. 'Greened' national accounts measure economic sustainability in terms of (produced and natural) capital maintenance; balances of material flows assess ecological sustainability as the dematerialization of production and consumption. Both concepts aim to preserve environmental assets, but differ in scope, strength and evaluation of sustainability. First results for Germany indicate weak sustainability of the economy; strong sustainability is not in sight because of insufficient reduction of material throughput. Attaining sustainability through integrated policies needs the support of share- and stakeholders of sustainable development

Sustainability of Smallholder Agriculture in Semi-Arid Areas under Land Set-aside Programs: A Case Study from China’s Loess Plateau

Directory of Open Access Journals (Sweden)

Qirui Li

2016-04-01

Full Text Available This article analyzes agricultural sustainability in the context of land degradation, rural poverty and social inequality, taking China’s Loess Hills as an example. The analysis attempts to understand the multi-dimensionality of sustainability at the farm level and its relationship with physical-socio-economic-infrastructural-technological framework conditions in the context of the land set-aside program viz. the Grain for Green Project (GGP. We developed composite indices of sustainability and its environmental, economic and social dimensions using a principal component analysis (PCA-based weighting scheme. Regression analyses were conducted to examine the relationship between the estimated sustainability indicators and the variables representing framework conditions of knowledge, demographics, resource endowment and production techniques. The stated analysis was conducted on a dataset collected by means of household surveys in 2014 in valleys and flood plain areas in Yanhe Township. Findings reveal hidden correlations among the indicators of environmental, economic, and social pillars of sustainability. The ratio of land under the conservation program to actual farmland emerged as a key determinant of overall agricultural sustainability and its social dimension, which reaches the maximum when the ratio is around 0.56 and 0.64, respectively. The results also show that there is need to balance off-farm and on-farm income diversification as well as highlight the role of women in ensuring the sustainability of farming households. The core achievement of the article is the definition of the thresholds for the land set-aside program and the identification of major determinants of agricultural sustainability in the rural Chinese context in particular and in rural farming communities in general.

Advancing a sustainable highway system : highlights of FHWA sustainability activities

Science.gov (United States)

2014-06-01

FHWA is undertaking a significant amount of work related to sustainability across a number of program areas throughout the Agency. The purpose of this report is to showcase some of the ways in which FHWA is incorporating and embedding sustainability ...

NASA Ames Environmental Sustainability Report 2011

Science.gov (United States)

Clarke, Ann H.

2011-01-01

The 2011 Ames Environmental Sustainability Report is the second in a series of reports describing the steps NASA Ames Research Center has taken toward assuring environmental sustainability in NASA Ames programs, projects, and activities. The Report highlights Center contributions toward meeting the Agency-wide goals under the 2011 NASA Strategic Sustainability Performance Program.

Development of a culture of sustainability in health care organizations.

Science.gov (United States)

Ramirez, Bernardo; West, Daniel J; Costell, Michael M

2013-01-01

This paper aims to examine the concept of sustainability in health care organizations and the key managerial competencies and change management strategies needed to implant a culture of sustainability. Competencies and management development strategies needed to engrain this corporate culture of sustainability are analyzed in this document. This paper draws on the experience of the authors as health care executives and educators developing managerial competencies with interdisciplinary and international groups of executives in the last 25 years, using direct observation, interviews, discussions and bibliographic evidence. With a holistic framework for sustainability, health care managers can implement strategies for multidisciplinary teams to respond to the constant change, fine-tune operations and successfully manage quality of care. Managers can mentor students and provide in-service learning experiences that integrate knowledge, skills, and abilities. Further empirical research needs to be conducted on these interrelated innovative topics. Health care organizations around the world are under stakeholders' pressure to provide high quality, cost-effective, accessible and sustainable services. Professional organizations and health care providers can collaborate with university graduate health management education programs to prepare competent managers in all the dimensions of sustainability. The newly designated accountable care organizations represent an opportunity for managers to address the need for sustainability. Sustainability of health care organizations with the holistic approach discussed in this paper is an innovative and practical approach to quality improvement that merits further development.

Sustainability of the Dissemination of an Occupational Sun Protection Program in a Randomized Trial

Science.gov (United States)

Buller, David B.; Walkosz, Barbara J.; Andersen, Peter A.; Scott, Michael D.; Dignan, Mark B.; Cutter, Gary R.; Zhang, Xiao; Kane, Ilima L.

2012-01-01

Sustainability of an occupational sun safety program, Go Sun Smart (GSS), was explored in a randomized trial, testing dissemination strategies at 68 U.S. and Canadian ski areas in 2004-2007. All ski areas received GSS from the National Ski Areas Association through a Basic Dissemination Strategy (BDS) using conference presentations and free…

Examining sustainability in a hospital setting: case of smoking cessation.

Science.gov (United States)

Campbell, Sharon; Pieters, Karen; Mullen, Kerri-Anne; Reece, Robin; Reid, Robert D

2011-09-14

The Ottawa Model of Smoking Cessation (OMSC) is a hospital-based smoking cessation program that is expanding across Canada. While the short-term effectiveness of hospital cessation programs has been documented, less is known about long-term sustainability. The purpose of this exploratory study was to understand how hospitals using the OMSC were addressing sustainability and determine if there were critical factors or issues that should be addressed as the program expanded. Six hospitals that differed on OMSC program activities (identify and document smokers, advise quitting, provide medication, and offer follow-up) were intentionally selected, and two key informants per hospital were interviewed using a semi-structured interview guide. Key informants were asked to reflect on the initial decision to implement the OMSC, the current implementation process, and perceived sustainability of the program. Qualitative analysis of the interview transcripts was conducted and themes related to problem definition, stakeholder influence, and program features emerged. Sustainability was operationalized as higher performance of OMSC activities than at baseline. Factors identified in the literature as important for sustainability, such as program design, differences in implementation, organizational characteristics, and the community environment did not explain differences in program sustainability. Instead, key informants identified factors that reflected the interaction between how the health problem was defined by stakeholders, how priorities and concerns were addressed, features of the program itself, and fit within the hospital context and resources as being influential to the sustainability of the program. Applying a sustainability model to a hospital smoking cessation program allowed for an examination of how decisions made during implementation may impact sustainability. Examining these factors during implementation may provide insight into issues affecting program

Sustainability reporting

NARCIS (Netherlands)

Kolk, A.

2005-01-01

This article gives an overview of developments in sustainability (also sometimes labelled corporate social responsibility) reporting. The article will first briefly indicate how accountability on social and environmental issues started, already in the 1970s when social reports were published.

Implementation of Assurance of Learning Plans: An Accounting Program and Individual Course Analysis

Science.gov (United States)

Christensen, Anne L.; Judd, Andrew J.; Nichols, Nancy B.

2011-01-01

The authors surveyed faculty at AACSB-accredited schools regarding the learning goals and measures for their accounting programs as well as course objectives for the introductory tax course. They found over 50% of respondents were still developing their learning goals and measures and only 18% of respondents had completed 2 or more rounds of…

An Accounting Writing Proficiency Survey

Science.gov (United States)

Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

2011-01-01

Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

Measurement of Accountability Management of Village Funds

OpenAIRE

Yunita, Anggraeni; Christianingrum

2018-01-01

The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

Natural Capital Management: An Evolutionary Paradigm for Sustainable Restoration Investment - 13455

International Nuclear Information System (INIS)

Koetz, Maureen T.

2013-01-01

Unlike other forms of capital assets (built infrastructure, labor, financial capital), the supply of usable or accessible air, land, and water elements (termed Natural Capital Assets or NCA) available to enterprise processes is structurally shrinking due to increased demand and regulatory restriction. This supply/demand imbalance is affecting all forms of public and private enterprise (including Federal Facilities) in the form of encroachment, production limits, cost increases, and reduced competitiveness. Department of Energy (DOE) sites are comprised of significant stocks of NCA that function as both conserved capital (providing ecosystem services and other reserve capacity), and as natural infrastructure (supporting major Federal enterprise programs). The current rubric of 'Environmental Stewardship' provides an unduly constrained management paradigm that is focused largely on compliance process metrics, and lacks a value platform for quantifying, documenting, and sustainably re-deploying re-capitalized natural asset capacity and capability. By adopting value-based system concepts similar to built infrastructure accounting and information management, 'stewarded' natural assets relegated to liability- or compliance-focused outcomes become 're-capitalized' operational assets able to support new or expanded mission. This growing need for new accounting and management paradigms to capture natural capital value is achieving global recognition, most recently by the United Nations, world leaders, and international corporations at the Rio+20 Summit in June of 2012. Natural Capital Asset Management (NCAM) TM is such an accounting framework tool. Using a quantification-based design, NCAM TM provides inventory, capacity and value data to owners or managers of natural assets such as the DOE that parallel comparable information systems currently used for facility assets. Applied to Environmental Management (EM) and other DOE program activities, the natural asset capacity and

Natural Capital Management: An Evolutionary Paradigm for Sustainable Restoration Investment - 13455

Energy Technology Data Exchange (ETDEWEB)

Koetz, Maureen T. [Koetz and Duncan LLC, Suite 30J, 355 South End Avenue, New York, NY 10280 (United States)

2013-07-01

Unlike other forms of capital assets (built infrastructure, labor, financial capital), the supply of usable or accessible air, land, and water elements (termed Natural Capital Assets or NCA) available to enterprise processes is structurally shrinking due to increased demand and regulatory restriction. This supply/demand imbalance is affecting all forms of public and private enterprise (including Federal Facilities) in the form of encroachment, production limits, cost increases, and reduced competitiveness. Department of Energy (DOE) sites are comprised of significant stocks of NCA that function as both conserved capital (providing ecosystem services and other reserve capacity), and as natural infrastructure (supporting major Federal enterprise programs). The current rubric of 'Environmental Stewardship' provides an unduly constrained management paradigm that is focused largely on compliance process metrics, and lacks a value platform for quantifying, documenting, and sustainably re-deploying re-capitalized natural asset capacity and capability. By adopting value-based system concepts similar to built infrastructure accounting and information management, 'stewarded' natural assets relegated to liability- or compliance-focused outcomes become 're-capitalized' operational assets able to support new or expanded mission. This growing need for new accounting and management paradigms to capture natural capital value is achieving global recognition, most recently by the United Nations, world leaders, and international corporations at the Rio+20 Summit in June of 2012. Natural Capital Asset Management (NCAM){sup TM} is such an accounting framework tool. Using a quantification-based design, NCAM{sup TM} provides inventory, capacity and value data to owners or managers of natural assets such as the DOE that parallel comparable information systems currently used for facility assets. Applied to Environmental Management (EM) and other DOE program

Adopting Sustainability in the Organization

DEFF Research Database (Denmark)

Frandsen, Sanne; Morsing, Mette; Vallentin, Steen

2013-01-01

Purpose – The purpose of this paper is to explore the relationship between sustainability adoption and internal legitimacy construction. Design/methodology/approach – The paper is designed as a critical inquiry into existing research and practice on sustainability adoption, illustrated by two...... corporate vignettes. Findings – Prior studies tend to assume that awareness raising is a sufficient means to create employee commitment and support for corporate sustainability programs, while empirical observations indicate that managerial disregard of conflicting interpretations of sustainability may...... result in the illegitimacy of such programs. Originality/value – The authors suggest that a loosely coupled approach to sustainability adoption is a productive way to understand internal legitimacy construction, as it appreciates complexity and polyphony....

The Need for Global Application of the Accountability for Reasonableness Approach to Support Sustainable Outcomes Comment on "Expanded HTA: Enhancing Fairness and Legitimacy".

Science.gov (United States)

Byskov, Jens; Maluka, Stephen Oswald; Marchal, Bruno; Shayo, Elizabeth H; Bukachi, Salome; Zulu, Oseph M; Blas, Erik; Michelo, Charles; Ndawi, Benedict; Hurtig, Anna-Karin

2016-08-15

The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led to universal application. The potential use in health technology assessments (HTAs) has recently been identified by Daniels et al as yet another excellent justification for AFR-based process guidance that refers to both qualitative and a broader participatory input for HTA, but it has raised concerns from those who primarily support the consistency and objectivity of more quantitative and reproducible evidence. With reference to studies of AFR-based interventions and the through these repeatedly documented motivation for their consolidation, we argue that it can even be unethical not to take AFR conditions beyond their still mainly formative stage and test their application within routine health systems management for their expected support to more sustainable health improvements. The ever increasing evidence and technical expertise are necessary but at times contradictory and do not in isolation lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability and fairness do not come about without an inclusive and agreed process guidance that can reconcile differences of opinion and indeed differences in evidence to arrive at a by all understood, accepted, but not necessarily agreed compromise in a current context - until major premises for the decision change. AFR should be widely adopted in projects and services under close monitoring and frequent reviews. © 2017 The Author(s); Published by Kerman University of Medical Sciences. This is

A framework for sustainable interorganizational business model

OpenAIRE

Neupane, Ganesh Prasad; Haugland, Sven A.

2016-01-01

Drawing on literature on business model innovations and sustainability, this paper develops a framework for sustainable interorganizational business models. The aim of the framework is to enhance the sustainability of firms’ business models by enabling firms to create future value by taking into account environmental, social and economic factors. The paper discusses two themes: (1) application of the term sustainability to business model innovation, and (2) implications of integrating sustain...

Sustainable Soesterkwartier

NARCIS (Netherlands)

Abrahams, H.; Goosen, H.; Jong, de F.; Sickmann, J.; Prins, D.

2010-01-01

The municipality of Amersfoort wants to construct an endurable and sustainable eco-town in the Soesterkwartier neighbourhood, by taking future climate change into account. The impact of climate change at the location of the proposed eco-town was studied by a literature review.

Sustained employability of workers in a production environment: design of a stepped wedge trial to evaluate effectiveness and cost-benefit of the POSE program

Directory of Open Access Journals (Sweden)

van Holland Berry J

2012-11-01

Full Text Available Abstract Background Sustained employability and health are generating awareness of employers in an aging and more complex work force. To meet these needs, employers may offer their employees health surveillance programs, to increase opportunities to work on health and sustained employability. However, evidence for these health surveillance programs is lacking. The FLESH study (Functional Labour Evaluation for Sustained Health and employment was developed to evaluate a comprehensive workers’ health promotion program on its effectiveness, cost-benefit, and process of the intervention. Methods The study is designed as a cluster randomised stepped wedge trial with randomisation at company plant level and is carried out in a large meat processing company. Every contracted employee is offered the opportunity to participate in the POSE program (Promotion Of Sustained Employability. The main goals of the POSE program are 1 providing employee’s insight into their current employability and health status, 2 offering opportunities to improve employability and decrease health risks and 3 improving employability and health sustainably in order to keep them healthy at work. The program consists of a broad assessment followed by a counselling session and, if needed, a tailored intervention. Measurements will be performed at baseline and will be followed up at 20, 40, 60, 80, 106 and 132 weeks. The primary outcome measures are work ability, productivity and absenteeism. Secondary outcomes include health status, vitality, and psychosocial workload. A cost-benefit study will be conducted from the employers’ perspective. A process evaluation will be conducted and the satisfaction of employer and employees with the program will be assessed. Discussion This study provides information on the effectiveness of the POSE program on sustained employment. When the program proves to be effective, employees benefit by improved work ability, and health. Employers benefit

Integrating sustainability in Engineering Education in Denmark

DEFF Research Database (Denmark)

Jørgensen, Ulrik; Valderrama Pineda, Andres Felipe; Remmen, Arne

2013-01-01

How to include sustainability in engineering education is currently the main concern among engineering educators. In one way or another, engineering educators are increasingly addressing sustainability issues in the courses they teach, the programs they design and run, the institutional activities...... to be a broader social concern to be taken across programs or eventually in specialised new professional endeavours? To further this discussion, in the second part of this paper we examine how environmental, energy and sustainability we will present some details of the design of the Master Engineering programs...... on Sustainable Cities and Sustainable Design at Aalborg University in Denmark. These programs claim to have developed effective strategies for educating robust engineers capable of dealing with the complexities of the needed calculations and the modelling of physical processes and at the same time able to cope...

The Contribution of Forests and Trees to Sustainable Diets

Directory of Open Access Journals (Sweden)

Danny Hunter

2013-11-01

Full Text Available With the growing demands from a population expected to reach 9 billion people by 2050, it is unclear how our current global food system will meet future food needs. Ensuring that all people have access to adequate and nutritious food produced in an environmentally and socio-culturally sustainable manner is one of the greatest challenges of our time. “Sustainable diets” have been proposed as a multidimensional framework to address the need for nutritious and adequate food in the context of the many challenges facing the world today: reducing poverty and hunger, improving environmental health, enhancing human well-being and health, and strengthening local food networks, sustainable livelihoods and cultural heritage. This paper examines the contribution of forests and trees to sustainable diets, covering among others, nutritional, cultural, environmental and provisioning aspects. The literature reviewed highlight major opportunities to strengthen the contribution of forest and tree foods to sustainable diets. However, several constraints need to be removed. They relate to: cultural aspects, sustainable use of non-wood forest products, organization of forest food provisioning, limited knowledge of forest food composition, challenges in adapting management of forests and trees to account for forest foods, and in integrating forest biodiversity into complex landscapes managed for multiple benefits. Finally, the paper identifies research gaps and makes recommendations to enhance the contribution of forest foods to sustainable diets through increased awareness and better integration of information and knowledge on nutritious forest foods into national nutrition strategies and programs.

Examining sustainability in a hospital setting: Case of smoking cessation

Directory of Open Access Journals (Sweden)

Reece Robin

2011-09-01

Full Text Available Abstract Background The Ottawa Model of Smoking Cessation (OMSC is a hospital-based smoking cessation program that is expanding across Canada. While the short-term effectiveness of hospital cessation programs has been documented, less is known about long-term sustainability. The purpose of this exploratory study was to understand how hospitals using the OMSC were addressing sustainability and determine if there were critical factors or issues that should be addressed as the program expanded. Methods Six hospitals that differed on OMSC program activities (identify and document smokers, advise quitting, provide medication, and offer follow-up were intentionally selected, and two key informants per hospital were interviewed using a semi-structured interview guide. Key informants were asked to reflect on the initial decision to implement the OMSC, the current implementation process, and perceived sustainability of the program. Qualitative analysis of the interview transcripts was conducted and themes related to problem definition, stakeholder influence, and program features emerged. Results Sustainability was operationalized as higher performance of OMSC activities than at baseline. Factors identified in the literature as important for sustainability, such as program design, differences in implementation, organizational characteristics, and the community environment did not explain differences in program sustainability. Instead, key informants identified factors that reflected the interaction between how the health problem was defined by stakeholders, how priorities and concerns were addressed, features of the program itself, and fit within the hospital context and resources as being influential to the sustainability of the program. Conclusions Applying a sustainability model to a hospital smoking cessation program allowed for an examination of how decisions made during implementation may impact sustainability. Examining these factors during

Eco-labeling for energy efficiency and sustainability: a meta-evaluation of US programs

Energy Technology Data Exchange (ETDEWEB)

Banerjee, Abhijit; Solomon, Barry D

2003-01-01

Eco-labeling is a promising market-based approach for improving the environmental performance of products through consumer choice. While eco-labeling itself is not new, eco-labeling to promote energy efficiency or sustainability is a more recent phenomenon. Five such energy-labeling programs in the US are evaluated: Green Seal, Scientific Certification Systems, Energy Guide, Energy Star, and Green-e. Of these, the first four certify energy-efficient appliances while the last one certifies renewable electricity. While Energy Guide and Energy Star are government-run programs, the rest are privately administered. Two evaluation criteria were used--consumer response and manufacturer/marketer response. Very few studies have been done on the private programs making comparative analysis more difficult. It was found that government programs, in general, and Energy Star, in particular, were much more successful than the private programs. For appliance energy labeling, the private programs were found to have an almost insignificant effect on the market. Government support proved to be crucial in determining a program's credibility, financial stability, and long-term viability. Further, targeting of specific product categories, legislative mandates, incentives, and partnerships were found to be other important factors for program success. Simple seal-of-approval logos and labels have generally affected consumer behavior more than the complex information-disclosure labels.

Eco-labeling for energy efficiency and sustainability: a meta-evaluation of US programs

International Nuclear Information System (INIS)

Banerjee, Abhijit; Solomon, Barry D.

2003-01-01

Eco-labeling is a promising market-based approach for improving the environmental performance of products through consumer choice. While eco-labeling itself is not new, eco-labeling to promote energy efficiency or sustainability is a more recent phenomenon. Five such energy-labeling programs in the US are evaluated: Green Seal, Scientific Certification Systems, Energy Guide, Energy Star, and Green-e. Of these, the first four certify energy-efficient appliances while the last one certifies renewable electricity. While Energy Guide and Energy Star are government-run programs, the rest are privately administered. Two evaluation criteria were used--consumer response and manufacturer/marketer response. Very few studies have been done on the private programs making comparative analysis more difficult. It was found that government programs, in general, and Energy Star, in particular, were much more successful than the private programs. For appliance energy labeling, the private programs were found to have an almost insignificant effect on the market. Government support proved to be crucial in determining a program's credibility, financial stability, and long-term viability. Further, targeting of specific product categories, legislative mandates, incentives, and partnerships were found to be other important factors for program success. Simple seal-of-approval logos and labels have generally affected consumer behavior more than the complex information-disclosure labels

Sustaining a Business

DEFF Research Database (Denmark)

Marinova, Svetla Trifonova; Marinov, Marin Alexandrov

2015-01-01

The chapter explores how internationalisation accounted for sustained business success during the turbulent time of radical economic, political and social transformation in Eastern Europe. The study adopts a longitudinal approach to exploring the evolution of internationalisation – from a partner......The chapter explores how internationalisation accounted for sustained business success during the turbulent time of radical economic, political and social transformation in Eastern Europe. The study adopts a longitudinal approach to exploring the evolution of internationalisation – from...... system was under way. Dyadic and triadic relationships are investigated by applying sets of theoretical approaches to the creation of an East-West business relationship. They encompass the role of the country’s government, the management of the focal company and the foreign partner. Furthermore, the role...... and the integration of the company into global business structures....

Social Control Disclosure and Accountability of Direct Money Program in Rio de Janeiro’s Schools

Directory of Open Access Journals (Sweden)

Ana Cristina de Oliveira Medeiros

2016-12-01

Full Text Available Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study’s objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

Over a Decade of Lessons Learned from an REU Program in the Science of Global Change and Sustainability

Science.gov (United States)

Hersh, E. S.; James, E. W.; Banner, J. L.

2014-12-01

The Research Experience for Undergraduates (REU) in "The Science of Global Change and Sustainability" at the University of Texas at Austin Environmental Science Institute (ESI) has just completed its twelfth summer. The program has 113 REU alumni plus 5 Research Experience for Teachers (RET) alumni, selected from a competitive pool of 976 applicants (~14% acceptance rate), 68% from 61 smaller colleges and universities (of 79 schools represented), 40% of those who self-reported coming from demographics underrepresented in STEM, and with nearly 70% women. Students conduct independent research under the supervision of a faculty mentor in four major interdisciplinary themes: Impacts on Ecosystems, Impacts on Watersheds and the Land Surface, Campus Sustainability, and Reconstructing Past Global Change. These themes bridge chemistry, biology, ecology, environmental policy, civil and environmental engineering, marine science, and geological science. The summer cohort participates in weekly research and professional development seminars along with group field exercises. Topics include graduate school, career preparation, research ethics, sustainability, global change, environmental justice, and research communication. These activities plus the student's individual research comprise a portfolio that culminates in a reflection essay integrating the concepts, methods, and perspectives gained over the 10-week program. Program alumni were surveyed in 2014 to gauge long-term impact and outcomes. Of the 76 surveyed from 2006-2013, 39% responded. 67% have earned or are working on a graduate degree, and 94% of the graduate programs are in STEM. 93% of the responding alumni felt that the program "influenced my job and educational choices" and 97% felt that the program "helped me better understand scientific research." 40% presented their findings at a conference and 17% authored or co-authored a peer-reviewed publication. This presentation will include a discussion of best practices

The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

Science.gov (United States)

Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

2014-01-01

Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

“Frontload” in complex project program management to aim for lifetime sustainability of offshore windmill parks

DEFF Research Database (Denmark)

Brink, Tove

2015-01-01

This paper reveals how project program management can aim for lifetime sustainability of offshore windmill parks through innovation. The research is based on a qualitative focus group interview with 11 enterprises and 6 individual semi-constructed interviews with 6 enterprises. Offshore windmill...

A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

Science.gov (United States)

Conant, R. T.; Ogle, S. M.

2015-12-01

Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

Focus on sustainability.

Science.gov (United States)

Thompson, R J; Godiksen, L; Hansen, G; Gustafson, D J; Brinkerhoff, D W; Ingle, M D; Rounds, T; Wing, H

1990-01-01

In recent years, sustainability has become one of the most critical concepts in international development and is having a dramatic impact on the way development is conceptualized and carried out. The US Agency for International Development (USAID) is incorporating this concept into its programs and projects. Factors encouraging sustainability of projects and programs include host government policies that support or constrain program objectives, national and/or local commitment to project goals, managerial leadership that helps shape improved policies, collaboration at all staff levels in program management, financial resources that cover program operational costs, appropriate program technology, integration of the program with the social and cultural setting of the country, community involvement in the program, sound environmental management, technical assistance oriented to transferring skills and increasing institutional capacity, perception by the host country that the project is "effective," training provided by the project to transfer skill needed for capacity-building, integration of the program into existing institutional framework, and external political, economic and environmental factors. Impediments to sustainability are often inherent in the donor agency's programming process. This includes the implicit assumption that program objectives can be accomplished in a relatively short time frame, when in fact capacity-building requires a lengthy commitment. USAID professionals are pressured to show near-term results which emphasize outputs rather than purpose and goal-level accomplishments achievable only after extensive effort. The emphasis on obligating money and on the project paper as a sales document leads project designers to talk with a great deal more certainty about project results than is warranted by the complex development situation. Uncertainty and flexibility should be designed into projects so activities and objects can change as more

Ngo accountability and sustainability issues in the changing global environment

NARCIS (Netherlands)

Unerman, J.; O'Dwyer, B.

2010-01-01

This article, based on a plenary lecture given at the First International Conference on Sustainable Management of Public and Not for Profit Organizations held at the University of Bologna, Forli Campus, Italy in July 2009, provides an overview of issues in non-governmental organization (NGO)

Munchhausen and his Horse - Why There is No General Business Case for Sustainability

DEFF Research Database (Denmark)

Rikhardsson, Pall M.

2004-01-01

Tentative evidence suggests a positive correlation between profitability and sustainability thus implying a general business case for sustainability. Why then do not all companies embrace sustainability and make the world a better place and earn money at the same time? This paper argues that mana......Tentative evidence suggests a positive correlation between profitability and sustainability thus implying a general business case for sustainability. Why then do not all companies embrace sustainability and make the world a better place and earn money at the same time? This paper argues...... that managers have to obey the accounting rules and carry out the actions implied by these rules when used in a business context. However, accounting rules are inherently flawed when it comes to sustainability. This is because the accounting principles stem from neo-classical economics and narrow forms...... for utilitarianism. Furthermore, because accounting as a social structure and system reproduces itself and its flaws through the enactment of social agents, the situation is extremely difficult to change. The business case for sustainability thus becomes contextual at best. The discussion draws on works of authors...

Early-career experts essential for planetary sustainability

Science.gov (United States)

Lim, Michelle; Lynch, Abigail J.; Fernández-Llamazares, Alvaro; Balint, Lenke; Basher, Zeenatul; Chan, Ivis; Jaureguiberry, Pedro; Mohamed, A.A.A.; Mwampamba, Tuyeni H.; Palomo, Ignacio; Pliscoff, Patricio; Salimov, R.A.; Samakov, Aibek; Selomane, Odirilwe; Shrestha, Uttam B.; Sidorovich, Anna A.

2017-01-01

Early-career experts can play a fundamental role in achieving planetary sustainability by bridging generational divides and developing novel solutions to complex problems. We argue that intergenerational partnerships and interdisciplinary collaboration among early-career experts will enable emerging sustainability leaders to contribute fully to a sustainable future. We review 16 international, interdisciplinary, and sustainability-focused early-career capacity building programs. We conclude that such programs are vital to developing sustainability leaders of the future and that decision-making for sustainability is likely to be best served by strong institutional cultures that promote intergenerational learning and involvement.

Systems Sustainability: Implementation of Enhanced Maintenance Programs at the Kurchatov Institute, the All-Russian Research Institute of Experimental physics (VNIIEF) and the All-Russian Scientific Institute for Technical Physics (VNIITF)

International Nuclear Information System (INIS)

Coppinger, M.; Pikula, M.; Randolph, J.D.; Windham, M.

1999-01-01

Implementation of quality maintenance programs is essential to enhancing sustainable continuous operations of United States funded Materials Protection, Control and Accountability (MPC and A) equipment/systems upgrades at various Russian nuclear facilities. An effective maintenance program is expected to provide assurances to both parties for achieving maximum continuous systems operations with minimum down time. To be effective, the program developed must focus on minimum down time for any part of a system. Minimum down time is realized through the implementation of a quality maintenance program that includes preventative maintenance, necessary diagnostic tools, properly trained technical staff, and an in-house inventory of required spare parts for repairing the impacted component of the system. A centralized maintenance management program is logistically essential for the success of this effort because of the large volume of MPC and A equipment/systems installed at those sites. This paper will discuss current programs and conditions at the Russian Research Center-Kurchatov Institute, the All-Russian Scientific Institute for Technical Physics and the All-Russian Research Institute of Experimental Physics and will address those steps necessary to implement an upgraded program at those sites

Undergraduates in a Sustainability Semester: Models of Social Change for Sustainability

Science.gov (United States)

Miller, Hannah K.

2016-01-01

Interdisciplinary sustainability programs are emerging globally, but little is known about the learning in these educational contexts. This qualitative case study examined undergraduates' experience in a Sustainability Semester, using the agency/structure dialectic as a theoretical lens. Before the semester, students' models of change for…

Professional Interaction, Relevant Practical Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting Programs

Science.gov (United States)

Arlinghaus, Barry P.

2008-01-01

In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

Developing Sustainable Life Support System Concepts

Science.gov (United States)

Thomas, Evan A.

2010-01-01

Sustainable spacecraft life support concepts may allow the development of more reliable technologies for long duration space missions. Currently, life support technologies at different levels of development are not well evaluated against each other, and evaluation methods do not account for long term reliability and sustainability of the hardware. This paper presents point-of-departure sustainability evaluation criteria for life support systems, that may allow more robust technology development, testing and comparison. An example sustainable water recovery system concept is presented.

The H2E program wants to open the way to a sustainable energy

International Nuclear Information System (INIS)

Anon.

2009-01-01

The H 2 E program, which represents an investment of about 200 millions of euros during 7 years in research and technology, aims at manufacturing an hydrogen-sustainable and competitive energy line. The research effort will deal particularly with the development of innovating techniques for the production of hydrogen from renewable energy sources, for the storage of hydrogen and the industrialization of fuel cells. (O.M.)

Accounts for the Environment 2008

International Nuclear Information System (INIS)

2009-11-01

Economic developments have an impact on the environment. Environmental accounts describe the relationship between the Dutch economy and the environment. Because the environmental accounts are integrated with concepts from the national accounts, developments in the field of the environment and macro-economic developments in the Netherlands can be directly compared. Key indicators can also be derived from the environmental accounts; these provide an insight into the sustainability of the development of the environment and the economy. The integrated system makes it possible to quantify and analyse the underlying causes of changes in environmental indicators. These effects of changes in - among other things - economic growth, environmental efficiency and international trade can be expressed in figures. This publication presents the results of the environmental accounts developed by Statistics Netherlands. [nl

Eco-labeling for energy efficiency and sustainability: a meta-evaluation of US programs

Energy Technology Data Exchange (ETDEWEB)

Abhijit Banerjee [University of Delaware, Newark, DE (United States). Center for Energy and Environmental Policy; Solomon, B.D. [Michigan Technological University, Houghton, MI (United States). Dept. of Social Sciences

2003-01-01

Eco-labeling is a promising market-based approach for improving the environmental performance of products through consumer choice. While eco-labeling itself is not new, eco-labeling to promote energy efficiency or sustainability is a more recent phenomenon. Five such energy-labeling programs in the US are evaluated: Green Seal, Scientific Certification Systems, Energy Guide, Energy Star, and Green-e. Of these, the first four certify energy-efficient appliances while the last one certifies renewable electricity. While Energy Guide and Energy Star are government-run programs, the rest are privately administered. Two evaluation criteria were used - consumer response and manufacturer/marketer response. Very few studies have been done on the private programs making comparative analysis more difficult. It was found that government programs, in general, and Energy Star, in particular, were much more successful than the private programs. For appliance energy labeling, the private programs were found to have an almost insignificant effect on the market. Government support proved to be crucial in determining a program's credibility, financial stability, and long-term viability. Further, targeting of specific product categories, legislative mandates, incentives, and partnerships were found to be other important factors for program success. Simple seal-of-approval logos and labels have generally affected consumer behavior more than the complex information-disclosure labels. (author)

Public financing of the Medicare program will make its uniform structure increasingly costly to sustain.

Science.gov (United States)

Baicker, Katherine; Shepard, Mark; Skinner, Jonathan

2013-05-01

The US Medicare program consumes an ever-rising share of the federal budget. Although this public spending can produce health and social benefits, raising taxes to finance it comes at the cost of slower economic growth. In this article we describe a model incorporating the benefits of public programs and the cost of tax financing. The model implies that the "one-size-fits-all" Medicare program, with everyone covered by the same insurance policy, will be increasingly difficult to sustain. We show that a Medicare program with guaranteed basic benefits and the option to purchase additional coverage could lead to more unequal health spending but slower growth in taxation, greater overall well-being, and more rapid growth of gross domestic product. Our framework highlights the key trade-offs between Medicare spending and economic prosperity.

OAS :: Accountability :: Program and Project Evaluation Reports

Science.gov (United States)

Social Media Facebook @oasofficial Facebook Twitter @oas_official Twitter Newsletters Documents OAS Technology Social Development Summits of the Americas Sustainable Development T Telecommunications Terrorism Tourism Trade Treaties and Agreements W Women Y Youth Strategic Partners Permanent Observers Civil Society

Interior Design Students Perceptions of Sustainability

Science.gov (United States)

Stark, Johnnie; Park, Jin Gyu

2016-01-01

Purpose: This longitudinal study assessed student perceptions of sustainable design issues in the context of an accredited interior design program. Although literature exists documenting the integration of sustainable strategies into interior design curriculum, more analysis is needed to determine the impact of program experiences on students'…

Sustainability Assessment of Plant Protection Strategies in Swiss Winter Wheat and Potato Production

Directory of Open Access Journals (Sweden)

Patrik Mouron

2016-01-01

Full Text Available Production of arable crops in Switzerland is subsidized for services performed within the Proof of Ecological Performance (PEP program, the crop protection part of which is based on IPM principles. Within PEP, chemical insect control must rely on those approved insecticides that are deemed harmless for beneficial arthropods. Approved insecticides potentially impacting beneficial arthropods may also be applied, but only if unavoidable and with an official permit. In order to assess the ecological and economic sustainability of this PEP program, a reference insecticide strategy illustrating the current PEP requirements was compared with other strategies. For this purpose, a sustainability assessment taking account of ecotoxicological risks and economic viability in addition to the preservation of beneficial arthropods was performed according to the SustainOS methodology. The results show that the one-off use of Audienz (spinosad to control cereal leaf beetle (Oulema melanopus—a key pest in winter wheat—would significantly improve sustainability vis-à-vis the reference (Nomolt (teflubenzuron plus Biscaya (thiacloprid. However, in the case of the Colorado potato beetle (Leptinotarsa decemlineata, in potato crops, where Audienz is considered the reference, no alternative would exhibit better sustainability. Moreover, the study shows that strategies using Novodor (Bacillus thuringiensis protect beneficial species well but have the drawbacks of increased yield risk and higher costs. The conclusions drawn from these analyses allow recommendations for modifications of the PEP requirements for these two pest insects. The SustainOS methodology, a multi-step process combining expert knowledge with quantitative assessments including a sensitivity analysis of key target parameters and a rule-based aggregation of assessment results, yielded valuable insights into the sustainability of different crop protection strategies.

The Effects of the Sustained Silent Reading Program on Cultivating Students' Habits and Attitudes in Reading Books for Leisure

Science.gov (United States)

Chua, Siah Poh

2008-01-01

The author examines the effects of the sustained silent reading program on cultivating students' habits and attitudes in reading books for leisure. The author used a time-series design and measured students' reading habits and attitudes three times in twelve months. It was expected that if the program created positive effects on cultivating…

The Accounting Capstone Problem

Science.gov (United States)

Elrod, Henry; Norris, J. T.

2012-01-01

Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

7 CFR 761.53 - Interest bearing accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...

Light Water Reactor Sustainability Program. Digital Architecture Requirements

Energy Technology Data Exchange (ETDEWEB)

Thomas, Kenneth [Idaho National Lab. (INL), Idaho Falls, ID (United States); Oxstrand, Johanna [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2015-03-01

The Digital Architecture effort is a part of the Department of Energy (DOE) sponsored Light-Water Reactor Sustainability (LWRS) Program conducted at Idaho National Laboratory (INL). The LWRS program is performed in close collaboration with industry research and development (R&D) programs that provides the technical foundations for licensing and managing the long-term, safe, and economical operation of current nuclear power plants (NPPs). One of the primary missions of the LWRS program is to help the U.S. nuclear industry adopt new technologies and engineering solutions that facilitate the continued safe operation of the plants and extension of the current operating licenses. Therefore, a major objective of the LWRS program is the development of a seamless digital environment for plant operations and support by integrating information from plant systems with plant processes for nuclear workers through an array of interconnected technologies. In order to get the most benefits of the advanced technology suggested by the different research activities in the LWRS program, the nuclear utilities need a digital architecture in place to support the technology. A digital architecture can be defined as a collection of information technology (IT) capabilities needed to support and integrate a wide-spectrum of real-time digital capabilities for nuclear power plant performance improvements. It is not hard to imagine that many processes within the plant can be largely improved from both a system and human performance perspective by utilizing a plant wide (or near plant wide) wireless network. For example, a plant wide wireless network allows for real time plant status information to easily be accessed in the control room, field workers’ computer-based procedures can be updated based on the real time plant status, and status on ongoing procedures can be incorporated into smart schedules in the outage command center to allow for more accurate planning of critical tasks. The goal

Cost effective material control and accountability training

International Nuclear Information System (INIS)

Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

1995-01-01

DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

Developing sustainable energy policies for electrical energy conservation in Saudi Arabia

International Nuclear Information System (INIS)

Al-Ajlan, S.A.; Al-Ibrahim, A.M.; Abdulkhaleq, M.; Alghamdi, F.

2006-01-01

Towards the end of 1998, the Saudi Arabian electricity sector embarked upon a major restructuring program. One of the aims of the program is to achieve sustainable performance. Although progress has been made, a number of challenges remain, including high demand growth, low generation capacity reserve margins, inefficient energy use, absence of time-of-use tariffs, and the need for large capital investments to meet current and future expansion. Electrical energy consumption in Saudi Arabia increased sharply during the last two decades due to rapid economic development and the absence of energy conservation measures. Peak loads reached nearly 24GW in 2001-25 times their 1975 level-and are expected to approach 60GW by 2023. The total investment needed to meet this demand may exceed $90 billion. Consequently, there is an urgent need to develop energy conservation policies for sustainable development. Current sustainable policies, particularly those pertaining to energy conservation, led to peak load savings of more than 871MW in 2001, mainly as a result of collaborations between the Ministry of Water and Electricity and the Saudi Electricity Company. In the long term, however, unless sustainable energy policies are developed at a national level, such efforts will be largely ineffective. To address this, policies and programs are being developed for public awareness, energy regulation and legislation, and energy information and programming. If energy conservation is taken into account, the forecast demand can be reduced by 5-10%. This is equivalent to 3-6GW of additional capacity, which represents a possible $1.5-3.0 billion saving over the next 20 years. Typically, investment in energy efficiency is 1% of utility sales revenues, which for a country like Saudi Arabia could be $15-60 million p.a. If only savings on air conditioning are considered, the return on investment is equivalent to 400-500MW p.a. of generating capacity-a saving of up to $0.25 billion p.a. In this

Developing sustainable energy policies for electrical energy conservation in Saudi Arabia

Energy Technology Data Exchange (ETDEWEB)

Al-Ajlan, S.A. [Energy Research Institute, King Abdulaziz City for Science and Technology, P.O. Box 6086, Riyadh 11442 (Saudi Arabia)]. E-mail: salajlan@kacst.edu.sa; Al-Ibrahim, A.M. [Energy Research Institute, King Abdulaziz City for Science and Technology, P.O. Box 6086, Riyadh 11442 (Saudi Arabia); Abdulkhaleq, M. [Ministry of Water and Electricity (Saudi Arabia); Alghamdi, F. [Ministry of Water and Electricity (Saudi Arabia)

2006-09-15

Towards the end of 1998, the Saudi Arabian electricity sector embarked upon a major restructuring program. One of the aims of the program is to achieve sustainable performance. Although progress has been made, a number of challenges remain, including high demand growth, low generation capacity reserve margins, inefficient energy use, absence of time-of-use tariffs, and the need for large capital investments to meet current and future expansion. Electrical energy consumption in Saudi Arabia increased sharply during the last two decades due to rapid economic development and the absence of energy conservation measures. Peak loads reached nearly 24GW in 2001-25 times their 1975 level-and are expected to approach 60GW by 2023. The total investment needed to meet this demand may exceed $90 billion. Consequently, there is an urgent need to develop energy conservation policies for sustainable development. Current sustainable policies, particularly those pertaining to energy conservation, led to peak load savings of more than 871MW in 2001, mainly as a result of collaborations between the Ministry of Water and Electricity and the Saudi Electricity Company. In the long term, however, unless sustainable energy policies are developed at a national level, such efforts will be largely ineffective. To address this, policies and programs are being developed for public awareness, energy regulation and legislation, and energy information and programming. If energy conservation is taken into account, the forecast demand can be reduced by 5-10%. This is equivalent to 3-6GW of additional capacity, which represents a possible $1.5-3.0 billion saving over the next 20 years. Typically, investment in energy efficiency is 1% of utility sales revenues, which for a country like Saudi Arabia could be $15-60 million p.a. If only savings on air conditioning are considered, the return on investment is equivalent to 400-500MW p.a. of generating capacity-a saving of up to $0.25 billion p.a. In this

Is there sustainable entrepreneurship in the wine industry? Exploring Sicilian wineries participating in the SOStain program

Directory of Open Access Journals (Sweden)

Emanuele Schimmenti

2016-06-01

Full Text Available Global climate change and the accelerating depletion of natural resources have contributed to increase discussions about the role of private enterprises in reversing negative environmental trends. Rather than focusing on profit maximization, policy makers and consumers pressure groups expect firms to meet a triple-bottom line of economic, environmental and social value creation. Hence sustainable entrepreneurship has received recently increasing interest as a phenomenon and a research topic. More recently, the concept of sustainability has been taken seriously in the Italian wine industry. The organizational challenge for entrepreneurship is to better integrate social and environmental performance into the economic business logic. The aim of this manuscript is to illustrate, through a descriptive approach, the adaptation of the wine industry to the new scenario of sustainable entrepreneurship. To reach this goal we carried out an explorative analysis of 3 Sicilian wineries involved in the SOStain program, which aims at the improvement of sustainability in the wine industry. The findings of the analysis show the existence of sustainability-driven entrepreneurship, in which the wineries undertake to behave ethically and contribute to economic development while improving the quality of life for the workforce, their families, the local and global community as well as future generations.

Techno-ecological synergy: a framework for sustainable engineering.

Science.gov (United States)

Bakshi, Bhavik R; Ziv, Guy; Lepech, Michael D

2015-02-03

Even though the importance of ecosystems in sustaining all human activities is well-known, methods for sustainable engineering fail to fully account for this role of nature. Most methods account for the demand for ecosystem services, but almost none account for the supply. Incomplete accounting of the very foundation of human well-being can result in perverse outcomes from decisions meant to enhance sustainability and lost opportunities for benefiting from the ability of nature to satisfy human needs in an economically and environmentally superior manner. This paper develops a framework for understanding and designing synergies between technological and ecological systems to encourage greater harmony between human activities and nature. This framework considers technological systems ranging from individual processes to supply chains and life cycles, along with corresponding ecological systems at multiple spatial scales ranging from local to global. The demand for specific ecosystem services is determined from information about emissions and resource use, while the supply is obtained from information about the capacity of relevant ecosystems. Metrics calculate the sustainability of individual ecosystem services at multiple spatial scales and help define necessary but not sufficient conditions for local and global sustainability. Efforts to reduce ecological overshoot encourage enhancement of life cycle efficiency, development of industrial symbiosis, innovative designs and policies, and ecological restoration, thus combining the best features of many existing methods. Opportunities for theoretical and applied research to make this framework practical are also discussed.

The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Directory of Open Access Journals (Sweden)

Bobițan Nicolae

2017-01-01

Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

Use and usefulness of sustainability economics

Energy Technology Data Exchange (ETDEWEB)

Bartelmus, Peter [Bergische Universitaet Wuppertal (Germany)

2010-09-15

Sustainable development is at the roots of sustainability economics. Baumgaertner and Quaas (2010) define sustainability economics as the combination of economic efficiency and justice in the distribution of nature's services. Van den Bergh (in press) criticizes their approach as 'axiomatic' and incomplete, lacking a discussion of environmental externalities and dogmas like the 'GDP dogma'. The focus on non-measurable welfare or happiness in both articles impairs the use and usefulness of their sustainability notions for applied economics and policy. Alternatively, environmentally modified national accounts offer a quantifiable sustainability concept of produced and natural capital maintenance. For practical reasons, sustainability economics should therefore deal with sustainable economic performance and growth. Coordination with other social goals has to be left to politics. (author)

Factors Influencing Museum Sustainability and Indicators for Museum Sustainability Measurement

Directory of Open Access Journals (Sweden)

Izabela Luiza Pop

2016-01-01

Full Text Available The purpose of this research was to identify the factors upon which museum sustainability depends and the way in which this can be measured. Methodologically, we applied a qualitative research approach, using semi-structured interviews with experts from the Romanian museum sector, complemented by an in-depth study of the literature in this field. Results indicated that any objective measuring of sustainability must take into account the size of a museum’s collections and its organizational structure. It was also found that museum type can affect sustainability via its competitive advantage. However, the sustainability of a museum is not strictly determined by these factors, but also by the management and marketing strategies applied. Based on analysis of literature- and respondent-based factors influencing sustainability, this article proposes a set of 33 indicators that can be used by museums to measure their sustainability, as well as a model that enables evaluation of the sustainability levels of various museums comparatively, regardless of their type, size or importance (e.g., national, regional and local. The results obtained are useful both from a theoretical point of view, given that there are few writings on this topic, and from a practical point of view, as they provide a basis for a clear, objective model of museum sustainability measurement.

Implementing sustainable development programs in Chicago

Energy Technology Data Exchange (ETDEWEB)

Henderson, H.

1994-12-31

Achieving sustainable development requires a revision of the present view of the nature of the city as an environment, and its relation to a larger ecosystem of which it is an essential part. The environmental health of a wilderness area is inextricably related to the environmental, and economic, health of the great urban centers. The vitality of dense metropolitan areas, where population and economic activities are concentrated, is key to the preservation of productive farm lands, wildlife habitat, and open spaces. The social and economic crisis which grips many metropolitan centers, with attendant flight of industry and development to the so-called {open_quotes}greenfields,{close_quotes} fundamentally spreads a broader crisis to our common ecosystem. This crisis is marked by the obliteration of habitat necessary for biodiversity, loss of fertile farm land, and the contamination of air, water and land, as an unescapable effect of the sprawl created by flight from the urban centers. The removal of false conceptual distinctions between the city and nature, distinctions that are unfortunately at the heart of so much of American environmental philosophy, is key to the concept of `sustainable development.` This article sets forth how the City of Chicago is implementing this understanding of the nature of the urban environment, in pursuit of sustainable development within the city.

Implementing sustainable development programs in Chicago

International Nuclear Information System (INIS)

Henderson, H.

1994-01-01

Achieving sustainable development requires a revision of the present view of the nature of the city as an environment, and its relation to a larger ecosystem of which it is an essential part. The environmental health of a wilderness area is inextricably related to the environmental, and economic, health of the great urban centers. The vitality of dense metropolitan areas, where population and economic activities are concentrated, is key to the preservation of productive farm lands, wildlife habitat, and open spaces. The social and economic crisis which grips many metropolitan centers, with attendant flight of industry and development to the so-called open-quotes greenfields,close quotes fundamentally spreads a broader crisis to our common ecosystem. This crisis is marked by the obliteration of habitat necessary for biodiversity, loss of fertile farm land, and the contamination of air, water and land, as an unescapable effect of the sprawl created by flight from the urban centers. The removal of false conceptual distinctions between the city and nature, distinctions that are unfortunately at the heart of so much of American environmental philosophy, is key to the concept of 'sustainable development.' This article sets forth how the City of Chicago is implementing this understanding of the nature of the urban environment, in pursuit of sustainable development within the city

Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

Science.gov (United States)

Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

2009-01-01

The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

Profiling Sustainability Curriculum in AACSB Schools

Directory of Open Access Journals (Sweden)

Mukesh Srivastava

2014-04-01

Full Text Available This article describes the landscape of Sustainability Curriculum being used across the Association of Advance Collegiate Schools of Business (AACSB–accredited schools in the United States on the basis of a non-probabilistic sample (n = 119. Using hierarchical cluster analysis, four clusters were obtained based on sustainability-related courses in management, marketing, entrepreneurship, finance, accounting, information systems/information technology, strategy, globalization, communication, and miscellaneous. Cluster 1 had uniform dispersion on sustainability courses in all business courses except marketing. Clusters 2 and 4 were the largest ones with most sustainability courses in the management area, whereas, Cluster 3 had weak, but uniform, dispersion of sustainability courses in most business disciplines. Based on their characteristics and strength of dispersion among 10 business subject areas, these were labeled as Sustainability Prominent, Sustainability Moderate, Sustainability Meek, and Sustainability Quiescent.

Puntacana Ecological Foundation and the Scaling of Sustainable Tourism Development

Directory of Open Access Journals (Sweden)

Stephen M. Uzzo

2013-12-01

Full Text Available The terms "sustainable tourism," "ecotourism," "sustainable development," and "sustainability" have all been applied to various aspects of the global tourism industry to indicate that operators in those industries have accounted for the environmental, social, and economic impacts of their endeavors on the geographical regions within which they function. However, there has been increasing criticism that models for sustainable tourism do not account well for the long-term impacts of resort operations and how they scale in terms of local and regional economies, environmental footprint, and effect on local culture. The case of the Puntacana Ecological Foundation is cited here as a successful example of how locally focused, adaptive, and integrated sustainability efforts may provide useful models for the scaling of durable sustainable tourism activities in other regions and globally.

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

Seizing Community Participation in Sustainable Development

DEFF Research Database (Denmark)

Balslev Clausen, Helene; Gyimóthy, Szilvia

2015-01-01

and cultural sustainability defined in the Mexican national tourism program Pueblos Mágicos are put into practice. The analysis is focused on how citizenship, local participation and democracy are operationalized and what are the local consequences of this governmental program in the community of Álamos...... migrant community in shaping sustainable tourism development as cultural brokers, social entrepreneurs and mediators of market knowledge. The paper criticizes the notion of homogenous local communities as an instrumental condition of sustainable and participatory development....

The effect of natural resources on a sustainable development policy: The approach of non-sustainable externalities

International Nuclear Information System (INIS)

Schilling, Markus; Chiang Lichun

2011-01-01

The debate about the importance of non-renewable resources for economic development between optimists and pessimists shows that the extensive depletion of non-renewable resources, particularly oil, along with a higher level of consumption could have a significant impact on the economic development of future generations. Based on this debate, this paper proposes criteria under which the depletion of non-renewable resources would create excess costs for future generations. Therefore, this paper aims to answer the question 'What will be the impact of the depletion of non-renewable resources on sustainable economic development?' Accordingly, a sustainable development policy appears feasible by minimizing non-sustainable externalities which derive from future externalities that weigh the benefits from a previous employment of natural resources. The research based on qualitative analysis clarifies the reasons for and the extents of taking sustainability into account as well as points to difficulties of implementing policies to time the transition towards a sustainable economic development. Finally, the research shows the implications of this approach for environmental degradation, the depletion of non-renewable resources and energy production. - Research Highlights: →Economic development will more or less smoothly switch to the use of renewable substitutes. →The transition towards a sustainable use of resources may inherit costs for future generations. →Non-sustainable externalities show the future costs of excessive resource depletion. →The approach aims to take the long-term global effects of resource substitution into account.

Enforcement Of Public Accountability In Public Service For ...

African Journals Online (AJOL)

This paper attempts to look at the relationship between public accountability and sustainable development in Nigeria's Civil Service. It traces and analyses the cumulative effect of poor accountability and the extent it has come to shape the present crisis of development in Nigeria. It explores formal control measures within a ...

Developing a comprehensive definition of sustainability.

Science.gov (United States)

Moore, Julia E; Mascarenhas, Alekhya; Bain, Julie; Straus, Sharon E

2017-09-02

Understanding sustainability is one of the significant implementation science challenges. One of the big challenges in researching sustainability is the lack of consistent definitions in the literature. Most implementation studies do not present a definition of sustainability, even when assessing sustainability. The aim of the current study was to systematically develop a comprehensive definition of sustainability based on definitions already used in the literature. We searched for knowledge syntheses of sustainability and abstracted sustainability definitions from the articles identified through any relevant systematic and scoping reviews. The constructs in the abstracted sustainability definitions were mapped to an existing definition. The comprehensive definition of sustainability was revised to include emerging constructs. We identified four knowledge syntheses of sustainability, which identified 209 original articles. Of the 209 articles, 24 (11.5%) included a definition of sustainability. These definitions were mapped to three constructs from an existing definition, and nine new constructs emerged. We reviewed all constructs and created a revised definition: (1) after a defined period of time, (2) a program, clinical intervention, and/or implementation strategies continue to be delivered and/or (3) individual behavior change (i.e., clinician, patient) is maintained; (4) the program and individual behavior change may evolve or adapt while (5) continuing to produce benefits for individuals/systems. All 24 definitions were remapped to the comprehensive definition (percent agreement among three coders was 94%). Of the 24 definitions, 17 described the continued delivery of a program (70.8%), 17 mentioned continued outcomes (70.8%), 13 mentioned time (54.2%), 8 addressed the individual maintenance of a behavior change (33.3%), and 6 described the evolution or adaptation (25.0%). We drew from over 200 studies to identify 24 existing definitions of sustainability

Afterschool Sustainability

Directory of Open Access Journals (Sweden)

Hilary D. Joyce

2014-12-01

Full Text Available Youth participation in quality extended learning opportunities (ELOs results in positive academic, physical, mental health, and social/emotional outcomes. Funding is essential to implementing and sustaining quality ELOs; however multiple funding barriers and challenges exist. Understanding the types of funds available for ELOs and the factors that influence sustainability is critical. Through surveys and telephone interviews of ELO providers, this descriptive study identified and examined ELO funding streams, the ways ELO providers use these funding streams, and the barriers and challenges to sustainability. ELO programs often relied on one major funding stream coupled with nutrition supports as well as in-kind resources. Barriers to sustainability included year-to-year funding, transportation costs, reducing community partnerships, and difficulty in diversifying funds. Recommendations to enhance ELO sustainability are offered, particularly in relation to overcoming the challenges to diversification of funding resources and establishing mutually supportive partnerships and collaboration.

Sustainability or Bust: Malaysian Home Buyers’ Stated Preferences for Sus-Tainable Housing

Directory of Open Access Journals (Sweden)

Syahid A.

2016-01-01

Full Text Available The lack of data on sustainable home buying behaviour in developing countries such as Malaysia is due to the absence of sustainable housing itself. However, it is still possible to solicit home buyers for their stated preferences and quantify its effects on housing demand. In this study, a sample of 300 responses to a Discrete Choice Experiment (DCE on sustainable housing features was analysed using the “support.CEs” program. This study found that the addition of sustainable features; renewable energy generation, enhanced soundproofing and ventilation, energy saving features, and higher green area ratios significantly increase home buyer’s willingness to pay (WTP for sustainable housing.

Y-12 Site Sustainability Plan

Energy Technology Data Exchange (ETDEWEB)

Spencer, Charles G

2012-12-01

The accomplishments to date and the long-range planning of the Y-12 Energy Management and Sustainability and Stewardship programs support the U.S. Department of Energy (DOE) and the National Nuclear Security Administration (NNSA) vision for a commitment to energy effi ciency and sustainability and to achievement of the Guiding Principles. Specifi cally, the Y-12 vision is to support the Environment, Safety and Health Policy and the DOE Strategic Sustainability Performance Plan, while promoting overall sustainability and reduction of greenhouse gas emissions. The mission of the Y-12 Energy Management program is to incorporate energy-effi cient technologies site-wide and to position Y-12 to meet NNSA energy requirement needs through 2025 and beyond. The plan addresses greenhouse gases, buildings, fleet management, water use, pollution prevention, waste reduction, sustainable acquisition, electronic stewardship and data centers, site innovation and government-wide support.

Annual Sustainability Report FY 2014. Incorporates NREL Site Sustainability Plan

Energy Technology Data Exchange (ETDEWEB)

Rukavina, Frank [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2015-07-01

NREL's Sustainability Program is responsible for upholding all executive orders, federal regulations, U.S. Department of Energy (DOE) orders, and goals related to sustainable and resilient facility operations. But NREL continues to expand sustainable practices above and beyond the laboratory's regulations and requirements to ensure that the laboratory fulfills its mission into the future, leaves the smallest possible legacy footprint, and models sustainable operations and behaviors on national, regional, and local levels. The report, per the GRI reporting format, elaborates on multi-year goals relative to executive orders, achievements, and challenges; and success stories provide specific examples. A section called 'Sustaining NREL's Future Through Integration' provides insight into how NREL is successfully expanding the adoption of renewable energy technologies through integration.

Practical appraisal of sustainable development-Methodologies for sustainability measurement at settlement level

International Nuclear Information System (INIS)

Moles, Richard; Foley, Walter; Morrissey, John; O'Regan, Bernadette

2008-01-01

This paper investigates the relationships between settlement size, functionality, geographic location and sustainable development. Analysis was carried out on a sample of 79 Irish settlements, located in three regional clusters. Two methods were selected to model the level of sustainability achieved in settlements, namely, Metabolism Accounting and Modelling of Material and Energy Flows (MA) and Sustainable Development Index Modelling. MA is a systematic assessment of the flows and stocks of material within a system defined in space and time. The metabolism of most settlements is essentially linear, with resources flowing through the urban system. The objective of this research on material and energy flows was to provide information that might aid in the development of a more circular pattern of urban metabolism, vital to sustainable development. In addition to MA, a set of forty indicators were identified and developed. These target important aspects of sustainable development: transport, environmental quality, equity and quality of life issues. Sustainability indices were derived through aggregation of indicators to measure dimensions of sustainable development. Similar relationships between settlement attributes and sustainability were found following both methods, and these were subsequently integrated to provide a single measure. Analysis identified those attributes of settlements preventing, impeding or promoting progress towards sustainability

Light Water Reactor Sustainability Research and Development Program Plan. Fiscal Year 2009-2013

International Nuclear Information System (INIS)

2009-01-01

Nuclear power has reliably and economically contributed almost 20% of electrical generation in the United States over the past two decades. It remains the single largest contributor (more than 70%) of non-greenhouse-gas-emitting electric power generation in the United States. By the year 2030, domestic demand for electrical energy is expected to grow to levels of 16 to 36% higher than 2007 levels. At the same time, most currently operating nuclear power plants will begin reaching the end of their 60-year operating licenses. If current operating nuclear power plants do not operate beyond 60 years, the total fraction of generated electrical energy from nuclear power will begin to decline - even with the expected addition of new nuclear generating capacity. The oldest commercial plants in the United States reached their 40th anniversary this year. U.S. regulators have begun considering extended operations of nuclear power plants and the research needed to support long-term operations. The Light Water Reactor Sustainability (LWRS) Research and Development (R and D) Program, developed and sponsored by the Department of Energy, is performed in close collaboration with industry R and D programs. The purpose of the LWRS R and D Program is to provide technical foundations for licensing and managing long-term, safe and economical operation of the current operating nuclear power plants. The LWRS R and D Program vision is captured in the following statements: Existing operating nuclear power plants will continue to safely provide clean and economic electricity well beyond their first license- extension period, significantly contributing to reduction of United States and global carbon emissions, enhancement of national energy security, and protection of the environment. There is a comprehensive technical basis for licensing and managing the long-term, safe, economical operation of nuclear power plants. Sustaining the existing operating U.S. fleet also will improve its

Sustainability of the good behaviour game in Dutch primary schools.

Science.gov (United States)

Dijkman, Marieke A M; Harting, Janneke; van Tol, Lenneke; van der Wal, Marcel F

2017-02-01

Sustainability of health promotion programs is essential to maintain their positive effects. However, few studies have examined the extent of program sustainability and the factors influencing it. We examined these issues through the Good Behaviour Game (GBG), a classroom-based program in primary schools with beneficial behavioural and health-related effects that was implemented in 2008. GBG coordinators of 17 participating schools were invited in the study 2 years after the initial program implementation. Sustainability was measured using a 20-item checklist comprised of four dimensions of routinization including: memory, adaptation, values and rules. A semi-structured interview was then completed with 16 of the GBG coordinators to discuss the checklist scores and to probe in more depth the current level of sustainability. Based on the checklist scores, sustainability of the GBG was considered ‘high’ in five schools, ‘medium’ in another five and ‘weak’ in six. Factors influencing sustainability identified by GBG coordinators were organizational strength, strong leadership, program championship and the perceived modifiability and effectiveness of the GBG. Also, different factors were related to different dimensions of routinization. The combination of a sustainability checklist and an interview about influential factors may help to further clarify the sustainability construct and reveal which implementation sites, routinization dimensions and influential factors should be explored to further facilitate the sustaining of programs with proven effectiveness.

The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise

Directory of Open Access Journals (Sweden)

Chumak Oksana V.

2017-12-01

Full Text Available The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and accountancy engineering are disclosed. Expediency of application of the financial engineering mechanism at enterprise while analyzing financial sustainability has been substantiated. An analysis of methods of formation and use of derivative balance reports was carried out. Models of the conception of mechanisms and instruments of financial and accountancy engineering in analyzing the financial sustainability of enterprise have been suggested. A mega-accounts system in the working plan of the enterprise’s accounts has been recommended. Seven iterations have been provided, which constitute the basis of accounting-analytical support of the accountancy engineering. The information obtained on the basis of the financial and accountancy engineering mechanism allows to carry out real assessment of the enterprise’s financial sustainability.

Sustainability and Interest Group Participation in City Politics

Directory of Open Access Journals (Sweden)

Kent E. Portney

2013-05-01

Full Text Available Many cities across the United States have embraced programs aimed at achieving greater sustainability. This may seem surprising, particularly since adopting aggressive environmental protection programs is regarded by some as inimical to economic development. An alternative perspective is that in the modern city sustainability can be part of an economic development strategy. What is largely missing from the literature on sustainable cities’ policies and programs is systematic analysis of the political dynamics that seem to affect support for, and adoption and implementation of, local sustainability policies. To explore the actual behavior of cities with respect to sustainability and economic development policies, two original databases on 50 large U.S. cities are used. One source of data is composed of survey responses from city councilors, agency administrators, and leaders of local advocacy groups in each of these cities. The second database contains information as to what these 50 cities actually do in terms of sustainable programs and policies. In testing a series of hypotheses, findings suggest that: a high number of programs aimed at achieving sustainability is linked to the inclusion of environmental advocacy groups; that this relationship is not compromised by business advocacy; and that inclusion of environmental groups in policymaking seems to be supported, rather than impeded, by high rates of economic growth by the cities.

Fostering Sustainable Energy Entrepreneurship among Students: The Business Oriented Technological System Analysis (BOTSA Program at Eindhoven University of Technology

Directory of Open Access Journals (Sweden)

Mara Wijnker

2015-06-01

Full Text Available The Business Oriented Technological System Analysis (BOTSA program is a new teaching and learning concept developed by Eindhoven University of Technology (the Netherlands with participation from innovative companies in renewable energy. It is designed to stimulate sustainable entrepreneurship among engineering students in this field. The program combines the placement of students in companies to study and contribute to the development and incubation of sustainable energy innovations, with a curriculum at the university designed to support these internships from a scientific perspective. The teaching method assists students in developing a broad system view that enables them to analyze the potential of, and bottlenecks to promising innovations from a realistic business perspective. This empowers students to identify those techno-economic aspects that are critical to innovation success, and advise the entrepreneurs about these aspects. Experience indicates that teachers, students, and entrepreneurs find BOTSA a valuable way of coaching, learning and working. Theoretical support for this method is found in system analysis originating in evolutionary innovation theory in combination with concepts of entrepreneurship, business model generation and sustainable/green innovation.

Sustainable Transport and Performance Indicators

DEFF Research Database (Denmark)

Gudmundsson, Henrik

2004-01-01

Sustainable transport has become a major policy concern in recent years. The term suggests a need to consider transport in a comprehensive perspective including the well-being of both present and future generations, and taking environmental, social and economic issues into account. Indicators...... in forecasting and tracking the performance of transport systems increasingly guide sustainable transport policy making. This review explores the implications of the sustainable transport” concept and how it can be made operational with indicators. A number of indicator systems are reviewed, and some strengths...

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

Science.gov (United States)

2010-04-01

... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

Automated Accounting. Instructor Guide.

Science.gov (United States)

Moses, Duane R.

This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

Managerial Accounting. Study Guide.

Science.gov (United States)

Plachta, Leonard E.

This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

Evaluation of accountability measurements

International Nuclear Information System (INIS)

Cacic, C.G.

1988-01-01

The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

Development of a simulation program to study error propagation in the reprocessing input accountancy measurements

International Nuclear Information System (INIS)

Sanfilippo, L.

1987-01-01

A physical model and a computer program have been developed to simulate all the measurement operations involved with the Isotopic Dilution Analysis technique currently applied in the Volume - Concentration method for the Reprocessing Input Accountancy, together with their errors or uncertainties. The simulator is apt to easily solve a number of problems related to the measurement sctivities of the plant operator and the inspector. The program, written in Fortran 77, is based on a particular Montecarlo technique named ''Random Sampling''; a full description of the code is reported

Motivations Behind Sustainable Purchasing

OpenAIRE

Vörösmarty, Gyöngyi; Dobos, Imre; Tátrai, Tünde

2011-01-01

Sustainability issues in purchasing are receiving greater attention. Literature is rapidly growing, with several research programs being initiated to investigate the topic. This study presents the results of a research project which aims to reveal and structure the motivating forces leading companies to make efforts in sustainability purchasing and the means used to attain achievements in some fields of sustainability. Results presented in the literature are scattered in terms of ...

Assessing the Impact of a Program Designed to Develop Sustainability Leadership amongst Staff Members in Higher Education Institutes: A Case Study from a Community of Practice Perspective

Science.gov (United States)

Alkaher, Iris; Avissar, Ilana

2018-01-01

This study focuses on the impact of a sustainability leadership development program (SLDP) designed to develop staff members as leaders who encourage sustainability practices within institutions of higher education (IHE). Using the framework of community of practice (CoP), we explored the program's contribution by interviewing 16 staff members who…