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THE ROLE OF UNIVERSITY IN SPREADING ENVIRONMENTAL AWARENESS AMONG STUDENTS TO ACHIEVE ENVIRONMENTAL CITIZENSHIP 大学在向学生推广环保意识,以达致环保公民的角色
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0003
Mecheri Mohamed Nacer
This study aims at identifying the nature of environmental citizenship and the role of university in spreading environmental awareness among students through the introduction of environmental culture. Moreover, it explores the methods to develop this culture through environmental education. Another aspect that this study identifies is the role of environmental media as far as the orientation toward descriptive method of analysis is concerned through administering a questionnaire. The latter is composed of three axes that were applied to a sample of 32 forms distributed to a group of master students (first year) in various fields of economics.
本研究旨在厘清环境公民的本质,以及大学透过引入环境文化,在学生中传播环境意识方面所扮演的角色。此外,本文还探讨了如何通过环境教育来培养这种文化。本研究确定的另一个方面是环境媒体的作用,只要对描述性分析方法的取向是通过管理问卷来关注的。后者由三个轴组成,应用于32个表格的样本,这些表格分发给了一组经济学各个领域的硕士生(一年级)。
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引用次数: 0
HOW PUBLIC PROCUREMENT CAN HELP SOCIETIES ACHIEVE SDGs: A CONCEPTUAL MODEL 公共采购如何帮助社会实现可持续发展目标:一个概念模型
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0006
Siwandeti Meshack, Mahuwi Leticia, Israel Baraka
This study draws attention to how public procurement adds value and contributes to the achievement of the United Nation’s sustainable development goals (UN SDGs) based on an extensive literature review. A total of 29 peer-reviewed journal articles published between 2015-2022 with a focus on sustainable public procurement (SPP) practices and SDGs were retrieved from the Web of Science and Emerald databases for analysis. From the reviewed articles, we develop a conceptual model for better illustration and understanding of the link between SPP practices and SDGs. The model indicates that the achievement of SGDs can be influenced by four dimensions, namely: the underlying principles of SPP, the fundamental practices of SPP principles, the drivers of SPP principles, and the perceived roles of SPP practices which are aligned with the targets of UN SDGs. The analysis of the study revealed that SPP can impact up to 70% (12 out of 17) of UN SDGs. It is established that pubic procurement performs important functions in a diligent manner which adds value and delivers core services to societies, thus supporting the achievement of SDGs. Individual commitment and political will, strong enforcement and control mechanisms, continuous monitoring and assessment of the target areas, and offering inclusive solutions and shared visions among actors are identified as the drivers for building resilience in SPP and achievement of SDGs. The developed model could serve as a basis for identifying the deficiencies in SPP and achievement of SDGs for policy implications, reform, and future research domains.
本研究通过广泛的文献综述,关注公共采购如何增加价值并有助于实现联合国可持续发展目标(UN SDGs)。从Web of Science和Emerald数据库中检索了2015-2022年间发表的29篇同行评议期刊文章,重点关注可持续公共采购(SPP)实践和可持续发展目标。从回顾的文章中,我们开发了一个概念模型,以便更好地说明和理解SPP实践与可持续发展目标之间的联系。该模型表明,可持续发展目标的实现可以受到四个维度的影响,即:可持续发展战略的基本原则、可持续发展战略原则的基本实践、可持续发展战略原则的驱动因素,以及与联合国可持续发展目标相一致的可持续发展战略实践的感知作用。该研究的分析显示,SPP可以影响高达70%的联合国可持续发展目标(17个目标中的12个)。公共采购以勤勉的方式履行重要职能,为社会增加价值并提供核心服务,从而支持实现可持续发展目标。个人承诺和政治意愿、强有力的执法和控制机制、对目标领域的持续监测和评估,以及提供包容性解决方案和行为体之间的共同愿景,被认为是在特别方案中建立复原力和实现可持续发展目标的驱动因素。该模型可作为识别SPP和实现可持续发展目标的不足之处的基础,为政策影响、改革和未来的研究领域提供依据。
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引用次数: 0
A NEW PHILOSOPHY FOR SUSTAINABLE CONSUMERISM 可持续消费主义的新哲学
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0002
Bibin K. Tharian
With growing awareness of unsustainable practices, communities are forcing businesses and governments to take serious steps towards sustainability. Microplastics enter the food chain and eventually reach humans. The threat of global warming and recurrent climate disasters necessitate immediate action. However, all governments and corporations rely on an ‘increase in demand’ as a growth metric, which prevents them from doing anything meaningful to ensure our planet’s long-term viability. Against the above paradox, this article explores a compromise between sustainability, consumption, and economic growth. It is a theoretical framework for proposing a solution in which businesses can expand in tandem with our planet’s long-term future or a glance through the areas where the Keynesian economy can coexist with environmentalists’ concerns. The proposed framework claims significance in terms of practicality than the perfection of a solution.
随着人们越来越意识到不可持续的做法,社区正在迫使企业和政府采取认真的措施实现可持续性。微塑料进入食物链,最终到达人类。全球变暖和经常性气候灾害的威胁需要立即采取行动。然而,所有政府和企业都把“需求增长”作为增长指标,这阻碍了他们为确保地球的长期生存能力做任何有意义的事情。针对上述悖论,本文探讨了可持续性、消费和经济增长之间的妥协。它是一个提出解决方案的理论框架,在这个解决方案中,企业可以与我们星球的长期未来同步扩张,或者概览凯恩斯主义经济可以与环保主义者的担忧共存的领域。所提出的框架在实用性方面比解决方案的完美性更有意义。
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引用次数: 0
SUPPLY CHAIN MANAGEMENT CONTRIBUTION TO ORGANISATIONAL SUSTAINABILITY 供应链管理对组织可持续性的贡献
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0007
S. Stan, Tiberiu Giurgiu, Elida-Tomiță Todāriță, Robert-Cristian Trif
Sustainability is an element that is increasingly considered within the organisation. Therefore, the aim of this scientific article is to explore the contributions of supply chain management (SCM) to organisational sustainability. The study was based on a closed-ended question distributed to strategic managers from eleven business sectors, and the answers to this question were selected according to our objectives and grouped to generate six questions that were applied through a questionnaire to a total of 220 companies from the three economic sectors, companies that have implemented sustainable SCM practices. The main findings from the descriptive analysis used for the data show that sustainability practices integrated into SCM, such as sustainable sourcing, green design, and supply chain loop. Improving relationships with suppliers and customers by promoting closed-loop corporate social responsibility (CSR) values has a positive impact on organisational sustainability. These practices reduce environmental impact, improve financial performance, enhance reputation, and increase stakeholder satisfaction. The main conclusion of this study is that the adoption of sustainable SCM practices is critical to organisational sustainability. Organisations must prioritise sustainability in their SCM decisions to ensure their long-term success.
可持续性是组织内部日益考虑的一个因素。因此,这篇科学文章的目的是探讨供应链管理(SCM)对组织可持续性的贡献。这项研究是基于一个封闭式问题,分发给来自11个商业部门的战略经理,这个问题的答案是根据我们的目标选择的,并分组生成六个问题,这些问题通过问卷调查应用于来自三个经济部门的总共220家公司,这些公司已经实施了可持续的供应链管理实践。用于数据的描述性分析的主要发现表明,可持续性实践集成到SCM中,例如可持续采购、绿色设计和供应链循环。通过促进闭环企业社会责任(CSR)价值观来改善与供应商和客户的关系,对组织的可持续性有积极的影响。这些实践减少了对环境的影响,改善了财务绩效,提高了声誉,并增加了利益相关者的满意度。本研究的主要结论是采用可持续的供应链管理实践对组织的可持续性至关重要。组织必须在供应链管理决策中优先考虑可持续性,以确保其长期成功。
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引用次数: 0
HARNESSING PSYCHOLOGICAL CAPITAL TO AUGMENT EMPLOYEE ENGAGEMENT IN THE MICRO-FINANCE SME SECTOR 利用心理资本提高中小企业小额信贷部门的员工敬业度
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0001
Simbarashe Muparangi, Forbes Makudza
The study sought to establish the effect of psychological capital on employee engagement on small to medium scale micro finance institutions. Secondary objectives were developed using psychological capital constructs namely hope, self-efficacy and resilience. The study adopted a quantitative approach backed by positivist philosophy. A sample of 350 respondents was determined using the Yamane’s model. Stratified random sampling was adopted and data was collected using a structured questionnaire. The results of the study indicate that psychological capital has a significant effect on employee engagement. The study recommends that employee behavioral workshops, mentorship, ethical leadership and coaching programmes directed at developing psychological capital in SMEs.
本研究旨在探讨心理资本对中小微金融机构员工敬业度的影响。次要目标是利用心理资本构念即希望、自我效能和弹性来发展的。该研究采用了实证主义哲学支持的定量方法。使用Yamane的模型确定了350名受访者的样本。采用分层随机抽样,采用结构化问卷收集资料。研究结果表明,心理资本对员工敬业度有显著影响。该研究建议,员工行为研讨会、指导、道德领导和指导计划,旨在发展中小企业的心理资本。
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引用次数: 0
THE IMPACT OF SUSTAINABLE REPORTING ON THE FINANCIAL PERFORMANCE OF ENERGY AND GAS COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE. AN EMPIRICAL APPROACH 可持续报告对在布加勒斯特证券交易所上市的能源和天然气公司财务业绩的影响。实证方法
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0004
Claudia-Larisa Mihai
The financial performance of a company whose operating activity has a significant social impact on the environment is influenced by the sustainable reporting of these two indicators, for investors that manifest interest, whose orientation involves sustainable development, being a new economic concept. This research aims to highlight how sustainable reporting has a direct impact on an entity’s performance, by quantifying the environmental variable and the social variable in a scoring matrix, by assigning values based on the completeness of reporting the data found in the reports of 8 entities in the field of energy and the exploitation and transportation of natural gas and oil listed in category I on the Bucharest Stock Exchange, regarding the programs undertaken, the approvals obtained or the quality standards to which they aligned. The research results are based on correlation and regression econometric calculations to identify the correlations between the score variable and financial performance.
经营活动对环境有重大社会影响的公司的财务业绩受到这两个指标的可持续报告的影响,对于表现出兴趣的投资者来说,其方向涉及可持续发展,这是一个新的经济概念。本研究旨在强调可持续报告如何对实体的绩效产生直接影响,方法是在评分矩阵中量化环境变量和社会变量,根据布加勒斯特证券交易所第一类中列出的能源和天然气和石油开采和运输领域的8个实体的报告中发现的报告数据的完整性分配值,关于所承担的计划。获得的批准或符合的质量标准。研究结果基于相关和回归计量经济学计算,以确定得分变量与财务绩效之间的相关性。
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引用次数: 0
JOURNEY THROUGH THE PAST: A CONTINUITY OF ECOLOGICAL CHALLENGES 穿越过去的旅程:生态挑战的连续性
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-06-01 DOI: 10.54989/msd-2023-0005
G. Paché
While ecological challenges are more and more systematically placed at the heart of the news, with the multiplication of activist groups carrying out sometimes violent actions of protest, it is usual to consider that environmental degradation is relatively recent. It is true that the first alarmist reports date from the early 1970s. However, numerous historical studies underline that ecological challenges were extremely significant as early as the Middle Ages in Europe, which forced political authorities to intervene to successfully limit environmental degradation in cities. A review of history sheds light on current issues, highlighting the importance of political interventionism to meet ecological challenges.
虽然生态挑战越来越有系统地成为新闻的核心,维权团体的数量不断增加,有时会采取暴力抗议行动,但人们通常认为,环境恶化是相对较近的事情。的确,第一份危言耸听的报告可以追溯到20世纪70年代初。然而,大量的历史研究强调,早在中世纪的欧洲,生态挑战就非常严重,这迫使政治当局进行干预,以成功地限制城市的环境退化。对历史的回顾揭示了当前的问题,强调了政治干预主义对应对生态挑战的重要性。
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引用次数: 0
Regulating Sustainable Coffee: An Analysis of Smallholder Farmers’ Participation in Certifications 规范可持续咖啡:小农参与认证的分析
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-05-05 DOI: 10.47556/j.wjemsd.19.1-2.2023.9
Dr Cenuk Sayekti
Purpose: This paper presents the findings of a study conducted to identify the preference of smallholders to join coffee certifications for the purpose of sustainability performance. Our focus is to examine the smallholder coffee farmers’ participation in sustainability goals through voluntary certification. The study includes insights from different parts of the smallholder farmers in Indonesia, with a special focus on the coffee sector. Design/methodology/approach: In order to gain more clarity on the farmers’ preference on certification schemes, this paper comprises a qualitative method aimed to draw out of certification on the coffee sector. Findings: This study finds that the certification programmes are still in a vulnerable position to regulate sustainability, to protect the environment, and protect human rights beyond the state’s regulations. Research limitations/implications: This research does not aim to identify the benefits of certification schemes, but the conditions that have hindered the uptake of certification by smallholders and what might encourage them to participate in certification for sustainability purposes. Originality/value: This paper presents new information on smallholders’ preferences on certification participation in the coffee sector, and proposes significant factors that might encourage certification of the coffee sector in Indonesia.
目的:本文介绍了一项研究的结果,该研究旨在确定小农为了可持续发展绩效而加入咖啡认证的偏好。我们的重点是通过自愿认证来检查小咖啡农对可持续发展目标的参与情况。该研究包括来自印度尼西亚不同地区小农的见解,特别关注咖啡部门。设计/方法/方法:为了更清楚地了解农民对认证方案的偏好,本文包括一种定性方法,旨在提取咖啡部门的认证。本研究发现,认证项目在规范可持续性、保护环境和保护国家法规之外的人权方面仍然处于弱势地位。研究限制/影响:本研究的目的不是查明核证制度的好处,而是查明阻碍小农接受核证的条件,以及可能鼓励他们为可持续性目的参加核证的因素。原创性/价值:本文提供了关于咖啡行业小农对认证参与的偏好的新信息,并提出了可能鼓励印度尼西亚咖啡行业认证的重要因素。
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引用次数: 0
Income Tax Reconstruction on Construction Services to Support Development in Indonesia 印尼建筑业所得税重组以支持发展
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-05-05 DOI: 10.47556/j.wjemsd.19.1-2.2023.10
Henry Dianto Pardamean Sinaga
Purpose: The rapid development of construction companies is still dominated by various illegal acts, including bribery, embezzlement, and fraud; this means that the correct tax income will not be reported to the tax office. It is necessary to produce a reconstruction of the income tax provisions on development-based construction services. Design/methodology/approach: This paper applied a normative juridical method with an evaluative and prescriptive thought. Findings: The applicable income tax regulations on Construction Services have not been able to overcome various illegal acts, such as fictitious sub-contractors, fictitious work units, replacement or deterioration of material quality, transfer of lump-sum costs to material costs, tender collusion, personal use of project equipment, and money laundering. Research limitations/implications: This paper would benefit from an in-depth study using a socio-legal approach. However, it can enrich subsequent empirical research. Originality/value: It is important and urgent to renew the income tax law in overcoming existing fraud on Construction Services, including the regulation of the Construction Industry Schemes obligations together with sanctions for each violation, revocation of final income tax on construction services, and the obligation to use the percentage-of-completion method in construction services whose project completion exceeds a financial year.
目的:快速发展的建筑公司仍然充斥着各种违法行为,包括贿赂、贪污、欺诈等;这意味着正确的税收收入将不会报告给税务局。有必要对以开发为基础的建筑服务业的所得税规定进行重构。设计/方法论/方法:本文采用了一种规范性的司法方法,具有评估性和规范性的思想。研究发现:现行《建筑业所得税管理条例》未能有效遏制虚假分包商、虚假单位、更换或劣化材料质量、一次性成本转成材料成本、串通投标、个人使用工程设备、洗钱等违法行为。研究局限/启示:本文将受益于使用社会法律方法的深入研究。但是,它可以丰富后续的实证研究。原创性/价值:为了克服现有的建筑服务欺诈行为,更新所得税法是非常重要和紧迫的,包括规范建筑业计划的义务以及对每次违规行为的制裁,撤销建筑服务的最终所得税,以及在工程完成超过一个财政年度的建筑服务中使用完工百分比法的义务。
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引用次数: 1
Optimisation of Village Funds in Achieving SDGs: Lesson Learned from East Java 优化村庄资金以实现可持续发展目标:从东爪哇吸取的经验教训
IF 2.5 Q3 MANAGEMENT Pub Date : 2023-03-16 DOI: 10.47556/j.wjemsd.19.1-2.2023.6
Wilda Prihatiningtyas
Purpose: This research aims to discover the ideal model of Village Regulation in order to realise SDGs Desa (Village Sustainable Development Goals). It begins with the Village Fund Management rules that become the basic legal framework of Village SDGs. This output helps the local government in designing regulation bills to realise the Village SDGs that supports the national SDGs programme. Design/methodology/approach: This paper is an empirical study applying a statute and conceptual approach. Additionally, supporting data are gained through interviews resembling a participatory approach. Findings: There is a relationship between ideal model regulation and the supporting programmes for Village SDG achievements. Originality/value: This paper presents new information to optimise village funds in achieving SDGs through the development of regulatory models, especially at the local level. Research limitations/implications: As this research discusses updated issues in Village Financial Management, the sources are limited. However, the outcome is applicable for the local government to achieve SDGs. Practical implications: This research will help local village government to draft bills in order to achieve the SDGs Desa (Village Sustainable Development Goals).
目的:本研究旨在探索理想的村庄管理模式,以实现村庄可持续发展目标。首先是《乡村基金管理规则》,它已成为乡村可持续发展目标的基本法律框架。这些产出有助于地方政府设计法规法案,以实现支持国家可持续发展目标计划的村庄可持续发展目标。设计/方法论/方法:本文是一项运用法规和概念方法的实证研究。此外,通过类似参与式方法的访谈获得支持性数据。研究发现:理想模式监管与乡村可持续发展目标实现的支持计划之间存在关联。原创性/价值:本文提供了新的信息,通过制定监管模式,特别是在地方层面,优化村庄资金以实现可持续发展目标。研究局限/启示:由于本研究讨论的是乡村财务管理的最新问题,研究来源有限。然而,其结果适用于地方政府实现可持续发展目标。实践意义:本研究将帮助当地村庄政府起草法案,以实现SDGs Desa(村庄可持续发展目标)。
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引用次数: 1
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World Journal of Entrepreneurship Management and Sustainable Development
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