{"title":"Should School Buses Be Green? A Sustainability Decision-Making Case Study","authors":"Bonnie R. Albritton, A. Holmes, Janet R. Jones","doi":"10.2308/issues-2023-003","DOIUrl":null,"url":null,"abstract":"\n The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements.","PeriodicalId":1,"journal":{"name":"Accounts of Chemical Research","volume":null,"pages":null},"PeriodicalIF":16.4000,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounts of Chemical Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/issues-2023-003","RegionNum":1,"RegionCategory":"化学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"CHEMISTRY, MULTIDISCIPLINARY","Score":null,"Total":0}
引用次数: 0
Abstract
The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements.
期刊介绍：
Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance.
Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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