Combining the Concept of Green Accounting with the Regulation of Prohibition of Disposable Plastic Use

This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation. Keywords: green accounting, tri hita karana, corporate social responsibility, environment JEL Classifications: K32, Q56; L65; L51 DOI: https://doi.org/10.32479/ijeep.1008

Combining the Concept of Green Accounting with the Regulation of Prohibition of Disposable Plastic Use

This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation

Sinergitas konsep pang pada payu dan good governance dalam mengatasi sengketa kredit macet pada lembaga perkreditan desa

This research explores the principle of pang on payu as a supporting dimension for the implementation of good governance in the settlement of bad credit disputes at the Village Credit Institution (LPD) Desa “X” in Bali. By using a phenomenological approach, the results of this research show that the principle of pang di payu is effective in supporting the implementation of good governance in LPDs, especially in the case of bad credit disputes. Further findings show that, firstly, the principle of pang di payu is the most appropriate means to build synergy between LPDs and the community, and secondly, this principle is able to increase the credibility of LPDs. The Village Credit Institution requires the application of good governance supported by the principle of pang di payu to protect its sustainability from the "attack" of financial institutions in the current era of globalization

Semantic discovery and reuse of business process patterns

Patterns currently play an important role in modern information systems (IS) development and their use has mainly been restricted to the design and implementation phases of the development lifecycle. Given the increasing significance of business modelling in IS development, patterns have the potential of providing a viable solution for promoting reusability of recurrent generalized models in the very early stages of development. As a statement of research-in-progress this paper focuses on business process patterns and proposes an initial methodological framework for the discovery and reuse of business process patterns within the IS development lifecycle. The framework borrows ideas from the domain engineering literature and proposes the use of semantics to drive both the discovery of patterns as well as their reuse

Proceedings of the inaugural construction management and economics ‘Past, Present and Future’ conference CME25, 16-18 July 2007, University of Reading, UK

This conference was an unusual and interesting event. Celebrating 25 years of Construction Management and Economics provides us with an opportunity to reflect on the research that has been reported over the years, to consider where we are now, and to think about the future of academic research in this area. Hence the sub-title of this conference: “past, present and future”. Looking through these papers, some things are clear. First, the range of topics considered interesting has expanded hugely since the journal was first published. Second, the research methods are also more diverse. Third, the involvement of wider groups of stakeholder is evident. There is a danger that this might lead to dilution of the field. But my instinct has always been to argue against the notion that Construction Management and Economics represents a discipline, as such. Granted, there are plenty of university departments around the world that would justify the idea of a discipline. But the vast majority of academic departments who contribute to the life of this journal carry different names to this. Indeed, the range and breadth of methodological approaches to the research reported in Construction Management and Economics indicates that there are several different academic disciplines being brought to bear on the construction sector. Some papers are based on economics, some on psychology and others on operational research, sociology, law, statistics, information technology, and so on. This is why I maintain that construction management is not an academic discipline, but a field of study to which a range of academic disciplines are applied. This may be why it is so interesting to be involved in this journal. The problems to which the papers are applied develop and grow. But the broad topics of the earliest papers in the journal are still relevant today. What has changed a lot is our interpretation of the problems that confront the construction sector all over the world, and the methodological approaches to resolving them. There is a constant difficulty in dealing with topics as inherently practical as these. While the demands of the academic world are driven by the need for the rigorous application of sound methods, the demands of the practical world are quite different. It can be difficult to meet the needs of both sets of stakeholders at the same time. However, increasing numbers of postgraduate courses in our area result in larger numbers of practitioners with a deeper appreciation of what research is all about, and how to interpret and apply the lessons from research. It also seems that there are contributions coming not just from construction-related university departments, but also from departments with identifiable methodological traditions of their own. I like to think that our authors can publish in journals beyond the construction-related areas, to disseminate their theoretical insights into other disciplines, and to contribute to the strength of this journal by citing our articles in more mono-disciplinary journals. This would contribute to the future of the journal in a very strong and developmental way. The greatest danger we face is in excessive self-citation, i.e. referring only to sources within the CM&E literature or, worse, referring only to other articles in the same journal. The only way to ensure a strong and influential position for journals and university departments like ours is to be sure that our work is informing other academic disciplines. This is what I would see as the future, our logical next step. If, as a community of researchers, we are not producing papers that challenge and inform the fundamentals of research methods and analytical processes, then no matter how practically relevant our output is to the industry, it will remain derivative and secondary, based on the methodological insights of others. The balancing act between methodological rigour and practical relevance is a difficult one, but not, of course, a balance that has to be struck in every single paper

CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

The purpose of this paper is to identify the main opportunities and limitations of corporate social responsibility (CSR). The survey was defined with the aim to involve the highest possible number of relevant CSR topics and give the issue a more wholesome perspective. It provides a basis for further comprehension and deeper analyses of specific CSR areas. The conditions determining the success of CSR in Romania have been defined in the paper on the basis of the previously cumulative knowledge as well as the results of various researches. This paper provides knowledge which may be useful in the programs promoting CSR.Corporate social responsibility, Supportive policies, Romania

Tourism and built environment changes in traditional communities : Kuta and Nusa Dua, Bali, Indonesia as the case studies.

In many of the changes that are occurring in the world today, tourism has a significant role in many areas developed mainly as tourist destinations. Among other changes, spatial and land development engendered by tourism has not been researched widely. One of the most obvious impacts of tourism is on the physical landscape, especially because of change in the built environment. Most studies on the impact of tourism in developing countries are focused on the social and economic impacts of tourism. This research will specifically focus on the impact of tourism on the built environment. Accepting that tourism and land development are complex phenomena, which are idiosyncratic to the context of the particular communities, this study focuses on the traditional communities of Bali. Although faced with significant socio-economic change, especially brought about by tourism, these communities are culturally conservative and possess several highly developed traditional institutions, which maintain, guide and regulate many aspects of environmental change. This approach is constructed by investigating and problematising the theoretical model for this study; considering Bali tourism development generally; developing case studies from built environment change in two resorts in the same regency: Kuta, with integrated development, and Nusa Dua, with enclavic development, and comparing Balinese traditional and current government institutions within a planning discussion. The research uncovers that, there are multiform development mechanisms found in various tourism projects in Kuta and Nusa Dua. The challenge to the analysis is to recognise the common theme in land development processes, which differentiates these two cases. Most likely, the only commonality, which may be drawn out from them, is that nothing in development mechanisms can be generalised. Realising the complex disparity, the analysis is conducted by dichotomising the informal and formal development mechanism. The Nusa Dua resort is an example of a purely formal development mechanism. In contrast, most of built environmental changes in Kuta represent informal and/or semi-formal mechanisms, except starred hotels and other tourist facilities built by large capital investors. Considering planning for changes to the built environment in Bali is practised by two distinct sets of institutions: traditional institutions (desa adat) and more recent official institutions which are created and controlled by the central state government, the supplementary analysis exercise is comparing these two sets of institutions, which apparently have contrasting characteristics and processes. The concern with 'institutions' suggests an understanding of the land development process as social products, and therefore embodiments of context-and historical-specific practices. Built environment processes and their outcomes are seen as the complex result of economic, social and cultural processes from which geography and history cannot be ignored. Simultaneously, this research is another contribution to the empirical investigation of the role of 'institutions' in explaining development processes and the characteristics of the resulting built environment. In planning discipline, especially land development studies arena, most economic-institutionalapproach- research has been conducted in developed countries. This research has partly been based on a sociological-institutional-approach to analysing built environmental changes arising from tourist development in traditional Balinese communities

CPA\u27s handbook of fraud and commercial crime prevention

https://egrove.olemiss.edu/aicpa_guides/1823/thumbnail.jp

The drivers of Corporate Social Responsibility in the supply chain. A case study.

Purpose: The paper studies the way in which a SME integrates CSR into its corporate strategy, the practices it puts in place and how its CSR strategies reflect on its suppliers and customers relations. Methodology/Research limitations: A qualitative case study methodology is used. The use of a single case study limits the generalizing capacity of these findings. Findings: The entrepreneur’s ethical beliefs and value system play a fundamental role in shaping sustainable corporate strategy. Furthermore, the type of competitive strategy selected based on innovation, quality and responsibility clearly emerges both in terms of well defined management procedures and supply chain relations as a whole aimed at involving partners in the process of sustainable innovation. Originality/value: The paper presents a SME that has devised an original innovative business model. The study pivots on the issues of innovation and eco-sustainability in a context of drivers for CRS and business ethics. These values are considered fundamental at International level; the United Nations has declared 2011 the “International Year of Forestry”