The aim of this study was to examine key attributes of sustainable service innovation (SSI) in the hotel industry. The research has used backcasting from sustainable principles and a few frameworks for strategic sustainable development (FSSD) concepts. The FSSD concepts such as 5LM and strategic ABCD lens helped to discover an integrated framework for evaluating SSI. Document analysis and interviews with 6 practitioners from a single case study organization informed on how they recognize and contribute towards sustainability. The study shows the competitive benefits of using SSI strategically in the hotel industry. The recommendation is for them to complement FSSD with SDGs, the Sustainability Principles (SPs) so they can have a better definition of sustainability to implement into their operational processes.        This thesis contributed to the ongoing study on sustainability and its relationship to service innovation in addition to provide recommendations for companies striving towards sustainability path. The findings showed that SSI consists of four attributes: hotel industry, sustainable practice, organizational innovation, and resourcing. The result from the 5LM analysis and thematic analysis shows that sustainable practice has direct and indirect impacts on hotel industry, organizational innovation, and resourcing. Additionally, while using the ABCD approach resourcing appeared as the most important attribute. Since this research is based on a single case study, the future studies should conduct multiple case study to investigate the relationship between sustainability and service innovation.

Die Zunahme der Siedlungs- und Verkehrsfläche in Deutschland ist vom 30-Hektar-Ziel der Nationalen Nachhaltigkeitsstrategie immer noch entfernt. Die Daten des Jahres 2016 sind mit Unsicherheiten behaftet, weil eine Umstellung der Datengrundlage vom Automatisierten Liegenschaftsbuch (ALB) zum Amtlichen Liegenschaftskatasterinformationssystem (ALKIS) erfolgte. Deren wichtigste Auswirkungen werden am Beispiel eines Bundeslandes näher erläutert. Im bundesweiten Mittelwert sind jedoch die einmaligen Auswirkungen dieser Umstellung auf den Indikator der Nachhaltigkeitsstrategie „verkraftbar“. Auf der Ebene der Vereinten Nationen wurden im Jahr 2015 Sustainable Development Goals (SDG) verabschiedet. Das Target 15.3 schreibt sich das Streben nach einer „Land Degradation Neutral World“ auf die Fahne. Alle Länder sind gefordert, dieses Ziel durch messbare Indikatoren zu untersetzen. Das Forschungsinstitut Ecologic hat im Rahmen eines Forschungsvorhabens im Auftrag des Umweltbundesamtes, anknüpfend an die Deutsche Flächennutzungsstatistik, einen Vorschlag für einen Indikator unterbreitet.

The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All Forms of Discrimination Against Women (CEDAW) and the Sustainable Development Goals (SDG) which are aimed at eradicating all forms of gender-based discrimination, the importance of understanding the gender consequences of tax policy, whether intended or not, should not be underestimated. This study seeks to identify whether or not there are any instances where South Africa’s personal income tax laws have an effect which is potentially inconsistent with both the Constitutional right to equality between genders and international gender equality agreements to which South Africa is bound, namely the CEDAW and the SDG. In doing so, determine whether South Africa’s personal income tax legislation should become a focal point in this regard and be one of the pillars that could further be used as a means to uphold and further the cause of substantive gender equity. / Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MCom (Taxation) / Unrestricted

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In 2015, the United Nations adopted 17 sustainable development goals (SDGs) and 169 dub-goals, for all United Nations member countries. The goals are referred to as Agenda 2030 which aims to be guidelines for the countries as well as deepen the commitments of implementation.This paper aims to identify opportunities for how the palm oil industry can, through a more sustainable way, help to achieve objectives of UN ́s goals number eight and thirteen, by examining how the government in Indonesia works. Goal number eight: Decent work and economic growth, and goal number thirteen: Climate action.The analysis has been conducted through a qualitative case study based on scientific articles and various documents.The method used is A political economic approach together with an stakeholders analysis, where all stakeholders seek to be identified. The Government of Indonesia is working towards more sustainable production of palm oil and is undertaken by several stakeholders on the way, for example, the implementation of Indonesian Sustainable Palm oil (ISPO), which the government of Indonesia has installed to make the palm oil industry somehow contribute to meeting the SDGs.

With the rise of a global economy and the growing importance of emerging markets, socioeconomic and environmental issues are becoming the main driving forces for many innovation practitioners. As a result of the recognition that traditional ways of managing innovation are not sustainable and that more inclusive and accessible efforts are needed, the exploration of frugal approaches to innovation has emerged. Startups that apply frugal innovation have the potential to stimulate sustainable growth and reduce development gaps between less developed and developed countries. Yet, given their specific context, many startups face difficulties to commercialize technologies and scale to new markets. There is a need to understand how to support startups and entrepreneurs to scale up in their early stages as a means to drive sustainable growth in emergent economies. Thus, the purpose of this study is to investigate what factors influence frugal innovation-based startups’ potential to accelerate (economic, environmental, and social) sustainable development. To understand the influencing factors, an investigation of the barriers and enablers to scale up as well as the entrepreneurial behaviors in relation to their social settings, is necessary. Literature within frugal innovation was reviewed and a study was performed in Cape Town, South Africa. South Africa is a relevant research area for frugal innovation since startups have the potential to leverage resources of the high-income market to solve large problems in lowincome communities (i.e. informal settings or townships). In-depth interviews were conducted with startup representatives and stakeholders within the entrepreneurial ecosystem. The study revealed that due to the entrepreneurs’ background, they have the ability to understand customer needs and influence mindset change. Meanwhile, the entrepreneurs are dependent on social support, because they often lack self-advocacy, skills, and resources required to scale up. The importance of democratizing digital technologies as well as leverage entrepreneurial ecosystems was highlighted. The author also suggests further discussions on how sustainable impact is assessed as well as the role of power dynamics within entrepreneurial ecosystems. / I linje med utvecklingen av att den globala ekonomin och den ökade vikten av tillväxtmarknader har socioekonomiska och miljörelaterade faktorer blivit en central drivkraft för många innovationsutövare. Från vetskapen att de traditionella sätten att hantera innovation inte är hållbara och att mer inkluderande och tillgängliga processer krävs, har appliceringen av frugala tillvägagångssätt av innovation uppkommit. Startups som tillämpar frugal innovation har potential att stimulera hållbar tillväxt och minska utvecklingsgapen mellan mindre utvecklade och utvecklade länder. Dock, givet deras unika kontext, har många startups svårt att kommersialisera teknik och skala upp till nya marknader. Följaktligen, finns det behov att förstå hur man kan stödja entreprenörer och startups att skala upp i tidigt skede för att driva hållbar utveckling i tillväxtmarknader. Därför är syftet med denna studie att undersöka vilka faktorer som påverkar frugala innovationsbaserade startups möjligheter att accelerera (ekonomisk, ekologisk och social) hållbar utveckling. För att förstå de influerande faktorerna är det nödvändigt att undersöka hinder och möjliggörare till att skala upp samt entreprenörernas beteende i förhållande till deras sociala kontext. Litteratur inom Frugal innovation granskades och en fältstudie utfördes i Kapstaden, Sydafrika. Sydafrika är ett relevant forskningsområde för frugal innovation eftersom startups har möjlighet att utnyttja höginkomstmarknadens resurser för att lösa stora problem inom låginkomstmarknaden. Fördjupade intervjuer genomfördes med startups representanter och intressenter inom entreprenöriella ekosystem. Studien avslöjade att på grund av entreprenörernas bakgrund har de en unik förmåga att förstå den informella marknadens behov och möjlighet att influera nya tänkesätt. Samtidigt är entreprenörerna beroende av socialt stöd på grund av brist på kompetenser, kunskaper och resurser nödvändiga för att skala upp. Därav belystes vikten av att demokratisera digital teknik samt utnyttja entreprenöriella ekosystem. Författaren föreslår också ytterligare diskussioner om hur hållbarhetskrav mäts samt maktdynamikens roll inom entreprenöriella ekosystem.

Rural electrification serves as a tool to reach several of the United Nations Sustainable Development Goals (SDGs). However, challenges occur related to increased electricity access, involving financial, informational, technical and regulatory factors. Another issue concerning electrification is the potential climate effects that increased electricity production causes. To minimise emissions and energy losses, usage of renewable energy sources is a possible solution as well as increased decentralised electricity production. Microgrids enable both of these parts and therefore serve as a great solution to sustainably meet the increased demand of electricity. Therefore, the main purpose of this study is to investigate the potential of microgrids to sustainably contribute to an increased access to electricity. The study focuses on the electrical power situation in Thailand. The literature study covers the political strategies regarding rural electrification and implementation of renewable energy sources in Thailand’s electrical power system, and how the country is currently developing according to these strategies. The case study consists of a cost and emission analysis related to a pilot microgrid project in northern Thailand. The Provincial Electricity Authority (PEA) in Thailand initiated and built the microgrid project called Maesariang Microgrid, in MaeSariang District in the northern province Mae Hong Son. The purpose of the project was to improve reliability and quality of the power delivered to Mae Sariang District. The microgrid consists of a solar power plant, a hydro power station, diesel generators and a battery energy storage system (BESS). The results from the case study shows that implementation of the Maesariang Microgrid, in addition to power reliability and quality, resulted in both reduced cost of electricity generation (COEG) with 3 percent and carbon dioxide (CO2) emissions with 11 percent. Furthermore, emissions per generated electricity unit has reduced from 380 kg CO2 per MWhto 340 kg CO2 per MWh. By using a system model covering the current microgrid in Mae Sariang, three alternative microgrid compositions with different shares of installed renewable energy capacity were simulated in three scenarios. In these scenarios, the amount of electricity generated from the solar power plant, diesel generators and BESS varied in order to analyse the effects on emissions and COEG. The analysis displayed that an increased capacity of solar power installed, both with the current size of the BESS capacity, and with an increased BESS capacity, resulted in lower COEG and emissions. It also showed that usage of less installed solar power capacity and increased usage of diesel generators would reduce CO2 emission sper year compared to using the local grid. However, with the current price of diesel fuel and electricity from the local grid, it would result in a higher COEG. / Elektrifiering av landsbygden fungerar som ett verktyg för att nå flera av FN:s mål för hållbarutveckling. Däremot uppstår utmaningar relaterade till ökad tillgång till elektricitet, som involverar både finansiella, informationsmässiga, tekniska och regulatoriska faktorer. Ett ytterligare problem som elektrifiering medför är de potentiella klimateffekter som ökad elproduktion orsakar. För att minimera utsläpp och energiförluster är användning av förnybara energikällor samt ökad decentraliserad elproduktion en möjlig lösning. Microgrids möjliggör båda dessa delar och fungerar därför som en utmärkt lösning för att på ett hållbart sätt möta den ökade efterfrågan på el. Huvudsyftet med denna studie är därför att undersöka microgrids potential att på ett hållbart sätt bidra till ökad tillgång till elektricitet. Studien fokuserar på elsituationen i Thailand. Litteraturstudien täcker landets politiska strategier för landsbygdens elektrifiering och implementering av förnybara energikällor i det thailändska elkraftsystemet, samt hur landet för närvarande utvecklas enligt dessa strategier. Fallstudien består av en kostnads- och utsläppsanalys relaterad till ett microgridpilotprojekt i norra Thailand. Provincial Electricity Authority (PEA) i Thailand initierade och byggde microgridprojektet Maesariang Microgrid i Mae Sariang-distriktet, i den norra provinsen MaeHong Son. Syftet med microgridprojektet var att förbättra tillförlitligheten och kvaliteten på elektriciteten som levereras till Mae Sariang-distriktet. Microgridet består av en solpark, ett vattenkraftverk, dieselgeneratorer och ett batterienergilagringssystem. Resultaten från fallstudien visar att implementeringen av microgridet i Mae Sariang, förutom strömtillförlitlighet och kvalitet, har lett till både minskad kostnad för elproduktion med 3 procent och CO2-utsläpp med 11 procent. Vidare har utsläppen per genererad elenhet minskat från 380 kg CO2 per MWh till 340 kg CO2 per MWh. Genom att använda en systemmodell som omfattar det nuvarande microgridet i Mae Sariang, simulerades tre alternativa microgridsammansättningar med olika andelar installerad förnybar energikapacitet i tre scenarion. I dessa scenarion varierar mängden el som genereras från solparken, dieselgeneratorer och batteriet för att analysera hur utsläpp och kostnad förelproduktion påverkas. Analysen visade att en ökad kapacitet av installerad solenergi, både med nuvarande storlek på batteriet, och med en ökad batterikapacitet, resulterade i lägre kostnader för elektricitet och utsläpp. Den visade också att användning av mindre installerad solenergikapacitet och ökad användning av dieselgeneratorer skulle minska CO2-utsläppen per år jämfört med att använda det lokala nätet. Dock skulle det resultera i högre kostnader för elektricitet med det nuvarande priset på dieselbränsle och el från det lokala nätet.

The world is facing severe and complex issues and the sustainable development challenges are immense. In order to meet the challenges, social innovation is crucially needed. Developing social innovation is however challenging and collaboration among stakeholders is an important factor to overcome this. A way to collaborate with citizens is with citizen co-creation. The aim of this study was to investigate how citizen co-creation is used as a mean to achieve social innovation. This was done by investigating the research questions “Which factors have a positive impact on the citizen co-creation process to achieve social innovation?“ and “What are the challenges of using citizen co-creation to achieve social innovation and what are the potential solutions?”. Literature within social innovation and citizen co-creation was reviewed and a case study was performed. The case study was executed in Medellin, Colombia, together with a public entity working with the transformation of the city. A program for a citizen co-creation process called MiMedellin was studied. Interviews were performed with team members working with the program and stakeholders involved in a specific project. Secondary data regarding type of challenges and the citizens behaviour on the platform was also analysed in order to confirm information collected in the interviews. This master’s thesis revealed a strong link between citizen co-creation and social innovation. The ways to work in citizen co-creation align with key factors in the social innovation process and citizen co-creation is therefore a mean to achieve social innovation. Factors with a positive impact in the citizen co-creation process were found to be related to ways to work, methods for citizen participation and leadership. Challenges of achieving social innovation with citizen co-creation were found to be related to trust, engagement and the complexity of the process. This master’s thesis suggests ways to overcome the challenges as well as gives practical and theoretical implications and areas for future research. / Världen står inför stora svårigheter med enorma globala utmaningar. För att möta de utmaningarna är social innovation avgörande. Att utveckla sociala innovationer är däremot komplext och samarbete mellan intressenter ses som en viktig faktor för att övervinna detta. Ett sätt att involvera medborgare i samarbetet är genom citizen co-creation. Syftet med denna studie var att undersöka hur citizen co-creation används som ett medel för att uppnå social innovation, genom att undersöka följande forskningsfrågor: “Vilka faktorer har en positiv inverkan på citizen co-creation processen för att uppnå sociala innovation?” och “Vilka utmaningar finns med att använda citizen co-creation för att uppnå social innovation och vilka är de potentiella lösningarna? Litteratur inom social innovation och citizen co-creation granskades och en fallstudie genomfördes. Studien genomfördes i Medellin i Colombia tillsammans med en statlig organisation som arbetar med transformation av staden. Ett program för en citizen co-creation process som kallas MiMedellin studerades. Intervjuer genomfördes med gruppmedlemmar inom programmet och intressenterna som deltog i ett specifikt projekt. Sekundärdata för tidigare utmaningar och medborgares beteende på plattformen analyserades även för att bekräfta information som samlats in i intervjuerna. Denna masteruppsats avslöjade en stark koppling mellan citizen co-creation och social innovation. Arbetssättet inom citizen co-creation går väl samman med nyckelfaktorer i processen att utveckla sociala innovationer. På det sättet är citizen co-creation ett medel för att uppnå sociala innovationer. Faktorer med en positiv inverkan på citizen co-creation processen var kopplade till sätt att arbeta, metoder att involvera medborgare och ledarskap. Utmaningar med att uppnå sociala innovation med citizen co-creation var kopplade till tillit, engagemang och processens komplexitet. Denna masterupssats föreslår sätt att möta utmaningarna och ger även praktiska och teoretiska implikationer samt områden för framtida forskning.

Master thesis, Master of Science in Business Administration with specialisation in Entrepreneurship, Sustainability, and Social Change  Field of research: Business Administration, School of Business & Economics  University: Linnæus University, Växjö, Sweden Course code: 5FE06ESemester: Spring 2023Author: Felix Bause & Sophie JungbauerExaminer: Viktorija KalonaityteSupervisor: Marina JogmarkTitle: Bridging Entrepreneurship and Sustainability EducationSubtitle: Perspectives and Approaches from Swedish University Educators Background: Human-made climate change and its impact on humanity is one of the most severe challenges of modern times. Due to its complexity and global interconnectedness, it requires significant change and collaboration between different decision-makers. Entrepreneurs are seen as agents of change who can contribute to the transformation. Therefore, the importance of integrating entrepreneurship education in universities is repeatedly emphasised to provide students with sustainable entrepreneurial knowledge. Sustainability education is also repeatedly mentioned, and the importance of combining sustainable and entrepreneurial aspects in education is underlined. Research questions: How do university educators in Sweden work with and talk about entrepreneurship and sustainability? How is entrepreneurship and sustainability taught and intertwined in higher education in Sweden? Purpose: The purpose of the study is to increase the understanding of how entrepreneurship and sustainability are taught and perceived at Swedish higher institutions. Moreover, this thesis aims at raising awareness of the importance of sustainability and entrepreneurship education and shows their connection. Method: This research follows a qualitative approach and utilises semi-structured interviews to explore sustainability and entrepreneurship education at Swedish universities. Since empirical material and theories evolved simultaneously throughout the study, an abductive approach was applied. Conclusion: This study found that sustainability and entrepreneurship education is very intertwined in Sweden and that both sustainability in entrepreneurship education and entrepreneurship in sustainability education are taught. The findings show that sustainability is frequently addressed through ideas shared with the Planetary Boundary theory, and themes of Schumpeter's theory of innovation and entrepreneurship are regularly touched upon in entrepreneurship education. Although the teaching styles vary widely, reflective theory and constructivism are commonly used among Swedish university educators. Keywords: Entrepreneurship education, sustainability education, pedagogies, Sweden, higher education, entrepreneurship, sustainability, sustainable development, innovation, sustainable development goals

Climate change is a global phenomenon that affects various industries worldwide. One of the most affected industries is the snow-based industry, which includes skiing, snowboarding, cross-country skiing, winter sports, and related tourism and hospitality sectors. This industry relies heavily on snow and cold temperatures, which are becoming less predictable and more challenging to maintain due to climate change. The impacts of climate change on ski resorts are extensive, such as reduced snowfall, shorter ski seasons, and higher expenses for both the demand and supply sides. As the winter season is crucial for the industry's income, particularly in the Alps, developing sustainable strategies to reduce the ecological footprint is essential, which is not always straightforward for several reasons.   To address these challenges, this study aims to investigate the relationship between tourism and climate change using a case study approach focused on Obertauern, a ski resort in Austria. The study will explore the interdependence between tourism and climate change based on interview studies with key stakeholders from the study area. The study examines the challenges associated with guest transportation and the need for increased cooperation between different links and sectors in the destination. Additionally, the study explores the role of snowmaking in ski resorts and the potential for year-round or two-season destinations, as these are often seen as the major adaptations in literature. Finally, the study emphasizes the importance of balancing adaptation and mitigation for the tourism industry in Obertauern to achieve sustainable development, as the tourism sector generates the destination's only income during the around six-month-long winter season.