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1 |
On the fair accounting of carbon emissions in the global system using an exergy cost formation concept
حسابداری منصفانه انتشار کربن در سیستم جهانی با استفاده از مفهوم تشکیل هزینه اگزرژی-2021 Carbon accounting is necessary for designing effective climate change mitigation policies. A proper and
fair accounting method should motivate both the producers toward cleaner production methods and the
consumers toward reducing the embodied emissions of their consumption. This research work proposes
a new approach to map the production chain of carbon emissions in which every subsystem is
responsible for the level and efficiency of its production activities and embodied emissions for providing
its economic activities or final demands. The exergy cost formation concept is used to track the emissions
in the production chain. The results of this accounting present the total carbon loads on economic
outputs either consumed locally or exported abroad (CExA). The CExA results are then compared to the
results of conventional production-based (PBA) and consumption-based (CBA) carbon inventories. Here
we show that, in addition to the levels of production and consumption, the economic structures of the
countries and the efficiency of the production activities are important factors differentiating the roles of
the countries in the global emissions. Our results show that the share of the imported emissions to the
total CExA varies between 14% for developing countries to 34% for the developed countries. Moreover,
although the ratio of CBA to PBA for the countries is highly dependent on their economic states (0.87 for
developing countries and 1.21 for developed countries), the ratio of CExA to PBA does not follow a unique
trend among developing or developed countries. The results demonstrate that, according to the proposed
sharing approach, the import-oriented developed countries, which have benefited the most from the
carbon leakage effect, are mostly penalized for the embodied emissions associated with the imports to
their economy, and vice versa.
keywords: تغییرات اقلیمی | حسابداری کربن | مسیولیت تقسیم شده | انتشار کربن اضافه شده است | تجزیه و تحلیل ExergoEnviremental | هزینه اگزرژی | Climate change | Carbon accounting | Shared responsibility | Carbon emission added | Exergoenvironmental analysis | Exergy cost |
مقاله انگلیسی |
2 |
Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective
توسعه استراتژی تولید پاک کننده شرکت و مدیریت حسابداری محیط زیست: دیدگاه نظریه احتمالی-2021 Despite the popularity of environmental management accounting as an approach to support corporate cleaner
production measures, so far, how the environmental management accounting implementation differs according
to the stage of cleaner production strategy development is largely unknown. This study thus sought to identify
how the uses of environmental management accounting and information characteristics vary among organiza-
tions at different stages of cleaner production strategy development. Drawing on the contingency theory view of
environmental management accounting system sophistication, cleaner production strategy development stages,
and environmental management accounting uses, it developed an analytical framework. Based on eighteen case
studies of business in Sri Lanka, the study analyzed the different domain-based and functional uses of envi-
ronmental management accounting and their characteristics according to their cleaner production strategy
development (i.e., reactive, preventive and proactive stages). Overall, the study found that environmental
management accounting uses to be limited and fragmented in organizations at the reactive and preventive stages
except for using environmental management accounting for cost savings and efficiency improvements. However,
the findings suggest that as and when organizations progress into higher levels of cleaner production strategy
development, there is a relatively high level of use of environmental management accounting in terms of inte-
grative tools, and for control and stewardship purposes. keywords: تولید پاک کننده | نظریه احتمالی | پایداری شرکت | حسابداری مدیریت محیط زیست | سری لانکا | Cleaner production | Contingency theory | Corporate sustainability | Environmental management accounting | Sri Lanka |
مقاله انگلیسی |
3 |
Alleviating bias to enhance sustainable construction dispute management
کاهش تعصب برای تقویت مدیریت پایدار اختلاف در ساخت -2020 Efficient dispute management contributes to cleaner production of construction works. Alleviating bias
has been identified as an effective way to enhance construction dispute settlement so as to improve
sustainability level of construction projects. In these regards, this study has two objectives. First, a robust
bias conceptualization in construction dispute negotiation is developed. Data on practice of biased behaviors
in construction dispute negotiation (CDN) were collected from three sources: i) by self-reflection
of disputants; ii) by self-realization of disputants in a dispute negotiation simulation; iii) by observations
of dispute resolution third-party neutrals. Consistent taxonomies of bias in CDN were obtained, and
these are: preconception, self-affirmation, optimism and interest-oriented. The second objective of the
study is to suggest bias minimizing approaches to address the afore-mentioned biases. Bias minimizing
approaches were firstly identified from literatures and their usefulness against biased behaviors was
evaluated by both the simulation and third-party neutral sample. Three bias minimizing approaches
were proposed: strategy-based, attitude-based and process-based. It has been found that strategy-based
approach is helpful in dealing with preconception bias and self-affirmation bias. Furthermore, attitudebased
approach works to alleviate interest-oriented bias and optimism bias, while process-based
approach is suitable for preconception bias and interest-oriented bias minimization. Successfully curtailing
the influence of bias would smooth and shorten the dispute resolution processes and save
valuable resources that can be better deployed for productive uses. Bias minimization in CDN contributes
to sustainability of construction projects in the aspects of economic, environment and social influence. Keywords: Bias | Construction dispute negotiation | Contextualized simulation | Minimizing measures | Sustainable construction |
مقاله انگلیسی |
4 |
Differential effect of knowledge on stakeholders’ willingness to pay green building price premium: Implications for cleaner production
تأثیر اختلاف دانش بر تمایل ذینفعان برای پرداخت حق بیمه قیمت سبز ساختمان: پیامدهای تولید پاک کننده-2020 Green buildings (GBs) are designed to reduce the environmental impact of construction while improving
human comfort and health. However, green buildings are often more expensive than conventional
buildings, because green building price premium tends to cover extra costs, such as import prices, investment
in research and development, and more efficient, but more expensive, construction systems.
The present study aims to assess the extent to which knowledge about green building benefits affects the
acceptable size of green building price premium across different groups of stakeholders. The survey was
carried out in Israel in 2016 and covered 438 potential homebuyers, 50 architects, and 50 building
contractors (developers). As the study revealed, consumers more familiar with green building benefits
are willing to pay 9.25% of green building price premium, as opposed to 7.74% extra costs acceptable to
consumers being less familiar with green building benefits (P < 0.05). By contrast, among the developers,
the acceptable size of green building price premium was found to be inversely related to the level of
knowledge e about 17% among developers more familiar with green building vs. 29% among developers
less familiar with it.We explain these differences by the fact that developers previously involved in green
building projects, may be more aware about a relatively small price premium that consumers are willing
to pay for accommodations in such buildings. Developers with past green building experience may also
have better knowledge about long bureaucratic procedures and complex management of green building
projects, which may reduce their willingness to add green buildings to their investment portfolios. The
main finding of the study is that improved knowledge about green building benefits has varying effects
on different groups of stakeholders. Therefore, in order to stimulate cleaner production in the construction
industry, user-tailored strategies aimed at stimulating interest in green building among various
groups of stakeholders should be applied. Keywords: GBs | Green buildings | PP | Price premium | WTP | Willingness to pay | WTA | Willingness to add | Knowledge | Stakeholders |
مقاله انگلیسی |
5 |
Safety informatics as a new, promising and sustainable area of safety science in the information age
انفورماتیک ایمنی به عنوان یک منطقه جدید ، امیدوار کننده و پایدار از علم ایمنی در عصر اطلاعات-2020 Safety is a central dimension in contemporary debates on human health, loss prevention, environmental
protection, sustainability, and cleaner production. In the information age, especially in the era of big data,
safety information is an essential strategy for safety, and safety informatics has become a major research
interest and a popular issue in the field of safety science. In recent years, safety informaticsda new area
of safety sciencedhas received increasing attention, developing greatly with successful research on the
subject. The three key purposes of this paper are: (i) to analyze the historical development of safety
informatics, (ii) to review the research progress of safety informatics, and (iii) to review limitations and
propose future directions in the field of safety informatics. First, the development process of safety
informatics is divided into four typical stages: (i) the embryonic stage (1940e1980), (ii) the initial stage
(1980e1990), (iii) the formation stage (1990e2010), and (iv) the deepening stage (2010epresent). Then,
a review of safety informatics research is provided from seven aspects, including: (i) the discipline
construction of safety informatics, (ii) theoretical safety information model, (iii) accident causation
model from a safety information perspective, (iv) safety management based on safety information, (v)
safety big data, (vi) safety intelligence, and (vii) safety information technology. Finally, limitations and
future research directions in the safety informatics area are briefly discussed. Keywords: Safety science | Information science | Safety information | Safety informatics | Safety 4.0 |
مقاله انگلیسی |
6 |
Impacts of promoting sustainable entrepreneurship in generic business plan competitions
تأثیرات ارتقا کارآفرینی پایدار در مسابقات برنامه کسب و کار عمومی-2020 Entrepreneurs and start-ups are key actors in implementing environmental innovation and new approaches in cleaner production. Therefore, the integration of sustainability considerations in early phases of a new venture is important. Insights on how this can be effectively implemented in start-up support systems are scarce and represent a research gap. Business plan competitions (BPCs) constitute an important element in entrepreneurial support systems, and are a powerful force in driving entrepreneurial activity. Up till now, it is unclear whether BPCs can actually influence the sustainability orientation of participating entrepreneurs and the sustainability performance of their ventures. The purpose of this work is to clarify whether the integration of sustainability goals and considerations into generic BPCs has an impact on the business activities of participating entrepreneurs and start-up teams. For our investigation we conducted a survey of the more than 1000 participants in the Business Plan Wettbewerb Berlin Brandenburg, which is the oldest and biggest generic business plan competition in Germany. For the analysis we use a structural equation model and apply the partial-least-squares method. Findings reveal that the promotion of sustainability in generic BPCs have an impact on the integration of sustainability in start-up business activity. Thus, from a sustainability point of view it makes sense to explicitly integrate sustainability into the concrete support offerings of generic BPCs. Our research contributes to cleaner production research by providing new insights on context factors in early (seed and start-up) phases of a new venture.© 2020 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-NDlicense (http://creativecommons.org/licenses/by-nc-nd/4.0/). Keywords: Sustainable entrepreneurship | Support system | Start-ups | Business plan competition | Structural equation modelling | Partial-least-squares method |
مقاله انگلیسی |
7 |
Family business ownership and cleaner production: Moderation by company size and family management
مالکیت مشاغل خانوادگی و تولید پاک کننده: تعدیل با اندازه شرکت و مدیریت خانواده-2020 Recent research suggests that the relationship between family business ownership and cleaner pro- duction is contingent. This article makes two contributions to this scientific literature. First, the authors conjecture that the relationship between family business ownership and cleaner production (measured by energy and water consumption, waste disposal and environmental performance of suppliers) is weaker for large firms than for small firms. Second, the authors surmise that the involvement of family members in management moderates the relationship between family business ownership and cleaner production in a non-linear rather than linear way. Based on a sample of 3,816 European companies, the authors find support for both hypotheses. The results imply that the difference in environmental performance between family owned and non-family owned enterprises is largest for small companies managed by a combination of family and non-family members.© 2020 Elsevier Ltd. All rights reserved. Keywords: Energy consumption | Water consumption | Waste disposal | Company size | Family business | Socioemotional wealth |
مقاله انگلیسی |
8 |
Pharmaceutical industry riding the wave of sustainability: Review and opportunities for future research
صنعت داروسازی سوار بر موج پایداری: مرور و فرصت ها برای تحقیقات آینده-2020 In recent years, the sustainability of the pharmaceutical industry has received growing attention from
consumers, policymakers, and organizations. Concerns about the introduction of sustainability practices
into the development of new delivery systems, new products that pose a lower environmental risk, waste
recycling, the reduction of water usage, greener manufacturing methods, and recyclable packaging have
intensified attention on this topic. The sustainability of the pharmaceutical industry has also aroused the
interest of scholars from various disciplines, such as chemistry, engineering, and environmental sciences.
Even business and management studies are taking this topic into account. A higher degree of management complexity is affecting pharmaceutical companies, in which the need to ensure environmental,
economic, and social sustainability, as well as to control expenses, has led to the introduction of an
economic logic into the management of sustainability issues. Thus, we review existing business and
management studies on sustainability in the pharmaceutical industry with the following aims in mind:
to depict the current status of the research, to delineate the main approaches to sustainability, and to
identify possible gaps and subject areas to be investigated in future research. The analysis reveals that
environmental sustainability has become a central focus of management studies, especially in terms of
cleaner production, green supply chain, green materials, and sustainable human resource management.
The paper proposes areas that remain unexplored and might represent opportunities for future research,
including waste management, the economic impact of new drugs, the contribution of pharmaceutical
companies to the economic sustainability of health systems, and the study of emerging vs. mature
markets. Keywords: Pharmaceutical industry | Sustainability | Health | Sustainable development | Systematic literature review. |
مقاله انگلیسی |
9 |
Analytic network process: Academic insights and perspectives analysis
فرآیند شبکه تحلیلی: بینش دانشگاهی و تحلیل چشم اندازها-2019 Diversity multi-criteria decision-making methods have been developed to address different complex
decision-making problems, and the analytic network process has been found to be one of the most
effective techniques. There is an increase in the quality and quantity of publications related to the analytic
network process. This detailed overview can provide the research status and development characteristics
of analytic network process research and will be useful to researchers for future research
directions. To achieve these goals, bibliometric techniques were used. In addition, past and present
hotspots of analytic network process research were concluded, and future research trends were determined.
The bibliometric analysis was carried out from various aspects including countries and regions,
institutions, journals, authors, research areas, articles and author keywords based on data harvested from
the Web of Science database. There were 1485 analytic network process-related publications retrieved
from theWeb of Science. The results show that Expert Systems with Applications was the most productive
journal publishing articles in analytic network process research (118); its number of publications has
decreased dramatically since 2013, while Journal of Cleaner Production has shown an upward trend in
recent years and ranks second with 47 publications. The most collaborative country is the United States.
Taiwan takes a leading position in analytic network process research with 436 publications (29.36%), and
National Chiao Tung University, which is located in Taiwan, produced the most articles and has gained
the highest h-index (28). The major hot topics that employ analytic network process are sustainability,
environmental management and supply chain management. These topics may continue to attract more
attention in the future. Keywords: Analytic Network Process | Web of science | Bibliometrics | Hot topics | Sustainability | Environmental management | Supply chain management |
مقاله انگلیسی |
10 |
The influence of entrepreneurial, market, knowledge management orientations on cleaner production and the sustainable competitive advantage
تاثیر کارآفرینی، بازار، مديريت دانش در تولید پاك کننده و مزیت رقابتی پایدار-2018 Enterprises from different economic sectors play a fundamental role in furthering a sustainable devel
opment in the region where it is inserted. However, it is the environmental practices of these organi
zations which determine the prompt impacts on environmental sustainability. In this sense, Cleaner
Production is responsible for the decrease in natural and material resources’ consumption and energy, as
well as for the systematic decrease in waste and pollutants emission. Thus, it is important to identify the
strategical guides which came before Cleaner Production and, consequently, lead the enterprises to
achieve a Sustainable Competitive Advantage before their competitors. In this context, this research aims
at analysing the influence of strategic drivers (Entrepreneurial Orientation, Market Orientation and
Knowledge Management Orientation) on Cleaner Production and the Sustainable Competitive Advan
tage. This research was about a survey applied to 1774 small and medium enterprises in Southern Brazil,
in the sectors of transformation industry, commerce and services, and it was analysed by the Structural
Equation Modelling, typifying it as a quantitative and descriptive research. The results show there is an
intense previous influence of strategic drivers over Cleaner Production, pointing out that the correlations
among the three antecedents have a high intensity, showing that the enterprises researched use the
strategic drivers separately, and that, when they are combined, there is a higher chance of Cleaner
Production success, with a significant increase in Sustainable Competitive Advantage for the small and
medium enterprises.
Keywords: Cleaner production ، Sustainable competitive advantage ، Entrepreneurial orientation ، Market orientation ، Knowledge management rientation ، Brazil |
مقاله انگلیسی |