Impact of Green Reporting for Business Valuation Study of Rubber Manufacturing SME in Sri Lanka

Key economic players of Small and Medium Scale Industries are eager to provide final products to meet the market demand. But they are not considering the environmental impact on the manufacturing process. This has resulted in climate change which led to global warming. Several researches have been carried out in this regard and mitigation measures have been introduced, but there is not a semblance of implementation of measures in minimization global disposition through green reporting of carbon dioxide emission level. Hence, this research has been carried out considering how green reposting can lead to derive fair business valuation, by doing a case study in the sphere of rubber manufacture. This case study is carried out by applying the net asset value method. Findings have revealed that, energy consumption is associated at the rubber mill itself and emissions connected to productivity of kW/H of energy consumption and emissions from the production of rubber band amounting 1.67 ton CO2-eq/ton product. There is a vital finding from this research — mainly there is no record of environmental impact due to manufacturing process to derive fair business valuation—. Any business valuer could directly benefit from these findings in order to derive fair business valuation methods of price to earnings ratio, net asset value and net present value through green reporting to minimize global warming potential. Also policy makers can develop processes to promote the green reporting as a mandatory requirement for business valuation.Keywords: Business Valuation, Green Reporting, Energy-Efficienc

Environmental contamination of pathogenic and intermediate pathogenic <em>Leptospira</em> spp in two divisional secretariats of Kandy district

NA

Prevalence of inflammatory bowel disease in two districts of Sri Lanka: a hospital based survey

<p>Abstract</p> <p>Background</p> <p>Inflammatory bowel disease (IBD) is being increasingly diagnosed in Asia. However there are few epidemiological data from the region.</p> <p>Methods</p> <p>To determine prevalence and clinical characteristics of IBD, a hospital-based survey was performed in the Colombo and Gampaha districts (combined population 4.5 million) in Sri Lanka. Patients with established ulcerative colitis (UC) and Crohn's disease (CD), who were permanent residents of these adjoining districts, were recruited from hospital registries and out-patient clinics. Clinical information was obtained from medical records and patient interviews.</p> <p>Results</p> <p>There were 295 cases of IBD (UC = 240, CD = 55), of which 34 (UC = 30, CD = 4) were newly diagnosed during the study year. The prevalence rate for UC was 5.3/100,000 (95% CI 5.0-5.6/100,000), and CD was 1.2/100,000 (95% CI 1.0-1.4/100,000). The incidence rates were 0.69/100,000 (95% CI 0.44-0.94/100,000) for UC and 0.09/100,000 (95% CI 0.002-0.18/100,000) for CD. Female:male ratios were 1.5 for UC and 1.0 for CD. Mean age at diagnosis was (males and females) 36.6 and 38.1y for UC and 33.4 and 36.2y for CD. Among UC patients, 51.1% had proctitis and at presentation 58.4% had mild disease. 80% of CD patients had only large bowel involvement. Few patients had undergone surgery.</p> <p>Conclusions</p> <p>The prevalence of IBD in this population was low compared to Western populations, but similar to some in Asia. There was a female preponderance for UC. UC was mainly mild, distal or left-sided, while CD mainly involved the large bowel.</p

Colombo Twin and Singleton Study (CoTASS): A description of a population based twin study of mental disorders in Sri Lanka

Background: The Sri Lankan twin registry is one of the first to be established in a developing country, and its design has ensured sampling from a wide range of environmental conditions. It thus has great potential to examine environmental and genetic influences on diverse phenotypes, including psychiatric disorders, in the context of a diversity of environmental exposures, which may not have been fully explored in previous twin studies in developed countries. This paper presents the rationale for the study, describes its context, and the methods for twin ascertainment and data collection. Methods: A population-based twin register was established in the Colombo district of Sri Lanka using infrastructure designed to periodically update the electoral register. We invited a subsample from this register to participate in the project on common mental disorders, using random ascertainment. A separate non-twin sample was randomly selected from the geographical areas where twins were found. Home interviewers collected diagnostic information on common mental disorders, as well as environmental exposures including life events, socio-economic conditions, and the impact of the civil war and the Tsunami of 2004. Results: We identified 19,302 individuals in the creation of the population based twin register. We randomly selected a subsample, of whom 4,387 were eligible to participate and 4,024 agreed to be interviewed ( including data on 1,954 complete pairs of twins and 5 sets of triplets). Those who refused consent had a similar mean age and sex ratio to those who were interviewed. We invited 2,485 singletons to participate and 2,019 were interviewed. Conclusion: Initial exploration of the data suggests the samples are very representative of the Colombo district of Sri Lanka, so we have created a unique resource for understanding the influences on mental disorders in developing countries, and to compare to the influences found in developed countries

A Preliminary investigation on the handline fishery in the west coast of Sri Lanka

A preliminary analysis of the handline fishery in Negombo is presented.The fishery is carried out along the continental shelf edge with the depth rangeof 10-20 fathoms and within the distance of 20 miles from the coast. Out of the75 crafts engaged in this fishery 70% are 17 FRP boats. The catch rates ofthese boats vary from 11-24 kg/boat/day and show no marked monthly fluctuations.The total annual production of handline fishery in Negombo was estimatedat 367 MT which is about 18% of the total marine fish production in thearea. Carangids, rock fish, and seer fish dominate the catch ill most of themonths. Relatively more rock fish varieties are caught in the first half of theyear and carangids in the latter half