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191	COncepts and costs for the maintenance of productive capacity: a study of the measurement and reporting of soil quality O'Brien, Patricia Ann, patricia.o'brien@rmit.edu.au January 1999 (has links) This thesis studies the role accounting plays in the monitoring and reporting of soil quality in one sector of the agricultural industry, broadacre farming. A survey was conducted with broadacre farmers in the Loddon Catchment, Victoria, Australia. The primary aim was to determine the effectiveness accounting plays in providing information to decision makers relative to the productive capacity in soil quality and not just on profits. The capital asset in this study was defined as soil quality. Soils and soil quality in particular, are major elements in determining land value. The concern is decisions are being made by potential buyers and other decision makers, particularly policy makers, with regards to soil quality on the basis of incomplete and often misleading information. It is proposed that a major reason is due to the fact that different participants in the agricultural and accounting industries require and use different information. The accounting systems used by farmers are those that have been developed for the manufacturing sector which may not be appropriate for managing long-term, complex resources such as soil. The farmers themselves did not find formal accounting reports useful for decision making because these reports are based on uniform standards and market prices. The topic of soil quality and land degradation is viewed from two perspectives. In one perspective, the proprietary view; the accounting emphasis is on the ownership of assets and the change, both in income and capital, in these assets over time. In this case the accounting equation is seen as assets - liabilities = equities. The proprietor takes all the risk. A more recent perspective in accounting, the entity view, emphasises the assets whether financed from equity or debt and where the accounting equation is seen as assets = equities. The emphasis changes to the income flow from these assets and more interest is shown in current market prices as a reflection of the future value of these assets Profit is not necessarily a good indicator of what farmers are doing for their capital asset. There needs to be greater emphasis on costs undertaken for the conservation of soil. Those costs should be considered an investment and put into the balance sheet and not the profit and loss statement. The major finding of study demonstrates that decision making groups have different Activity-based costing Agricultural conservation Agricultural ecology Assets (Accounting) Capital assets Current liabilities Debt Environmental responsibility Family farms Farm business management Farm risks Farming and rural systems economics Farms Income forecasting Land degradation Liabilities Natural resources Nonrenewable natural resources Prices Productivity accounting Renewable natural resources Risk management Salinity Soils Soil conservation Soil degradation Soil economic aspects Soil ecology Soil fertility Soil productivity Soil profiles Soils Quality Soil structure Stocks Wealth Wives Women
192	Exploring environmental literacy components in promoting sustainable behavior : a case study of rural primary schools in Moutse, Sekhukhune district, Limpopo Masemene, Kgaogelo Johanna 06 1900 (has links) Abstracts in English, Sotho and Shona / Environmental Education (EE) in formal education was introduced because of environmental degradation globally, with the aim of developing an environmentally literate citizenry. However, the ultimate goal of EE, that of developing an environmentally literate citizenry, remains a dream while the planet continues to deteriorate. This study explored the environmental literacy level of both teachers and leaners, with a focus on rural primary schools. The study examined the effectiveness of the components of knowledge, attitude and skills in developing environmental literacy in schools. The study further explored how these components promote practices and lifestyle changes towards sustainable behaviour. A qualitative multiple case study design, guided by the interpretivist paradigm, was employed to conveniently sample three cases consisting of 3 teachers and 18 learners. Data was generated through observations, document analysis, as well as face to face and focus group interviews from purposefully sampled Grade 7 educators and learners. The findings revealed both nominal and functional environmental literacy levels amongst teachers and learners. These findings are attributed to a lack of teacher’s expertise in teaching EE content for the development of environmental literacy, the content integration approach of EE in the Department of Basic Education’s Continuous Assessment Policy System (CAPS) curriculum, the focus of the CAPS curriculum on mostly, the knowledge component of EE and a lack of a framework on how EE content should be taught. Lastly, the findings can also be attributed to the rural context in which the study took place, which poses challenges to sustainability lifestyles and practices. The study recommends reorientation of the curriculum to include environmental science as a subject in an integrated curriculum. The findings also recommend the inclusion of environmental policy in schools to guide lifestyle and practices towards sustainable behaviour. / Thutotikologo lefapheng la thuto e hlamilwe ka lebaka la go tlhagala ga tikologo lefaseng ka bophara ka maikemišetšo a go aga setšhaba seo se rutegilego mabapi le tša tikologo. Efeela maikemišetšo a magolo a thutotikologo e sa ntše e le toro mola seemo sa tikologo lefaseng ka bophara se tšwela pele le go hlagala. Maikemišetšo a sengwalwa se ke go nyakišiša maemo a thutotikologo ya barutiši le barutwana, go lebeletšwe kudu dikolo tša fasana tša dinaga magaeng. Sengwalwa se nyakišiša dikarolo tše tharo tša maemo a thutotikologo, e lego tsebo, maikutlo le bokgoni, le gore di hlohleletša bjang thutotikologo, ga mmogo le netefatšo ya maitshwaro le bophelo bjoo bo hlohleletšago tlhokomelo ya tikologo. Qualitative multiple case study design yeo e hlahlilwego ke intepretive paradigm e somišitswe go kgetha dikheisi tše tharo, moo barutiši ba bararo le barutwana ba lesome seswai ba tšerego dinyakišišong tše. Dintlha tša dinyakišišo di kgobokeditšwe ka go tšea temogo ya tikologo le diphaphoši tša dikolo, tshekatsheko ya melaotheo le dipoledišano magareng ga barutiši le barutwana ba mphato wa bo šupa. Dinyakišišo di humana seemo sa fase le sa magareng dithutong tša maemo a tikologo dikolong. Seemo se sa thuto ya tikologo se fegwa godimo ga tlhokego ya bokgoni le tsebo ya barutiši go ruta dithuto tša tikologo, molaotheo wa dithuto sekolong o lebeletše feela lefapha la tsebo, mola o sa bontšhe gore tsebo yeo e swanetše e rutwe bjang. Gape go humanega gore maemo a bophelo dinaga magaeng a fa mathata netefatšatšong ya bophelo le maitshwaro ao a hloleletšago tlhokomelo ya tikologo. Thuto ye e šišinya mpshafatšo ya lenaneothuto le kelo ka go tsenya thuto ya mahlale a tikologo go lenaneothuto le kelo yeo e kopanego. Dinyakišišo di šišinya gape go akaretša leano la tikologo dikolong go hlahla mokgwa wa bophelo le setlwaedi go mekgwa ya tsheketšo. / Pfundo ya zwa mupo kha pfunzo dzi funzwaho zwikoloni yo vha hone nga murahu ha u vhona uri mupo u khou tshinyala nga zwivhuhulu u mona na Ḭifhasi Ḭothe, tshipikwa hu u bveledza vhadzulapo vho funzeaho kha zwa mupo. Fhedzi ha, zwi kha ḓi tou vha muḬoro musi Ḭifhasi Ḭi tshi khou bvelaphanda na u tshinyala. Ngudo/pfunzo iyi yo kona u bveledza vhadzulapo vho funzeaho siani Ḭa zwa mupo kha vhoṱhe, vhadededzi na vhagudiswa. Ngudo iyi yosedzesa kha zwikolo zwa murole wa fhasi kha vhupoha mahayani. Ngudo iyi yo ṱolisisa zwiitisi zwihulwane zwo ṱu ṱuwedzaho vhuvha iyi tevhelaho savhuvha na vhukoni ha u bveledzisa pfuzo ya mupo zwikoloni. Maitele mandzhi a ṱhoḓisiso o rangelwaphanḓa nga vhasedzulusi vhane vha ṱoḓou ḓivhesa shango samusi Ḭo ḓisendeka kana u ṱuṱuwendzwa nga vhupfiwa ha muthu ene muṋe, vho vha hone u itela u sumbhedza milandu miraru ine ya khou kwana vhadededzi vhararu na vhagudiswa vha fumalo. Ngudo iyi yo bvelaphanda na u ṱoḓisisa uri zwiitisi izwi zwi ṱuṱuwendza hani zwithu zwine zwa tshinyadza mupo na u shandukisa matshilele na u tikedza vhudifari. Ngudo i sengulusahao mafhungo o fhambanaho nga vhunzhi, yo rangwa phanḓa nga vhaṱo ḓisisi vhane vha na divhithela Ḭa u pfesesa zwine zwa khou itea dzangoni nga vhuphara, vho vha vho runwa u leludza kha u tia ṱhoḓisiso ya tsedzuluso tharu. Mafhungo o kuvhanganywaho o wanuluswa nga u tou sedza fhedzi, nga u sengulusa manwalwa, u vhudzisa vhathu vho tou livhana navho zwifhaṱuwo, na nga u fara nyambedzano thwi na vhadededzi vha murole wa gireidi ya sumbe na vhagudiswa vhahone. Tsedzuluso dzo wana zwauri ngudo/pfunzo ya zwa mupo a i khou tou dzhieleswa nṱha na u vhonala zwavhu ḓikha vhadededzi na vhagudiswa. Mawanwa a tsedzuluso a khou tou ombedzela uri vhagudisi a vha na vhukoni ha u funza vhana divhamupo kha silabasi ya CAPS. Zwi tou vha khagala u ri zwikolo zwa mahayani zwi na thaidzo nnzhi dza u londota mupo na vhudifari. Ngudo I khou themendela u shandukiswa ha kufunzele na u katelwa ha ngudo ya mufhe sat hero ine ya vha na u ṱumekanya vhupo hoṱhe ha ngudo ya bwa mufhe. Mawanwa a khou ita na u themendela uri hu une na u fatelwa ha ndayotelwa ya mufhe zwikoloni u itela u eletshedza kutshilele na maitele uri hu vhe na vhuḓifani bavhuḓi kha mufhe. / Educational Studies / M. Ed. (Environmental Education) Environmental education Environmental literacy Sustainable development Sustainable behaviour Self-efficacy 372.3570968255
193	Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox El hajjari Borg, Mounia, Sundberg, Elin January 2021 (has links) While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature. Sustainability managers sustainability-dedicated professionals sustainable development sustainable management corporate sustainability corporate paradox CSR stakeholders governance sustainability strategies communication strategic communication sustainability reporting non-financial disclosure private sector in Sweden paradox approach paradox perspective business case social and environmental responsibility organizations multinationals MNC Nils Brunsson organizational theory organizational hypocrisy neo-institutionalism organizational individuals decision-making action business operations isomorphism institutional logics market logics reporting frameworks GRI global reporting initiative walk the talk change making change agent systemic change behaviour and human resources identity work organizational sociology legitimacy Hållbarhetschefer hållbarhetsrelaterade roller hållbar utveckling hållbar ledning hållbarhet paradox CSR intressenter styrning hållbarhetsstrategier kommunikation strategisk kommunikation hållbarhetsrapportering icke-finansiell information privat sektor i Sverige paradox perspektiv affärsstrategi socialt och miljöansvar organisationer multinationella företag MNC Nils Brunsson organisationsteori organizational hypocrisy hyckleri neo-institutionalism organisatoriska individer individnivå beslutsfattande affärsverksamhet isomorfism institutionell logik marknadslogik rapporteringsramverk GRI global reporting initiativ walk the talk förändringsarbete förändringsagent systemförändring beteende och mänskliga resurser identitetsarbete organisatorisk sociologi legitimitet externa och interna påtryckningar. Social Sciences Samhällsvetenskap

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