Vol. 6, No. 2 (2018): Regular Issue

The purpose of this paper is to investigate the effects of CEO duality and family ownership concentration on the effectiveness of the board of directors in a sample of Jordanian services firms. This study used a sample of 67 services firms listed on the Amman Stock Exchange (ASE) over the four years from 2013 to 2016 (N = 268 firms). A composite proxy for board effectiveness ranging from 0 to 3 using board size, board independence and the frequency of board meeting was utilized. The results indicate that the combined role of CEO and the chairman of the board and a high level of family ownership concentration weakens board effectiveness, which, in turn, hinders the monitoring function of corporate boards. This study contributes to the current literature related to the corporate governance structure in emerging capital markets like Jordan in proposing a model that may ensure the effective monitoring function of corporate boards.

The purpose of this paper is to examine the association between the Environmental Strategy (ES) and Environmental Management Accounting (EMA) usage. It also aims to consider the effect of EMA usage on the organizational performance. A research framework was developed based on the contingency theory. Data were collected via questionnaires distributed to companies listed on UAE Stock Markets (ADX and DFM) in 2016. Data were analyzed using a structural equation modelling. The model was statistically validated and evaluated. The results indicated that ES positively affects the level of EMA usage and a positive relationship between EMA and the organizational performance. These findings contribute to the management accounting contingency-based research by providing empirical evidence to support that relationship between ES and EMA as well as between EMA and the organizational performance in the context of developing countries.

Based on the data of 11 provinces or cities in the Yangtze River Economic Zone from the year of 2006 to 2015,through constructing the panel threshold model, this paper analyzed the threshold effect of the two-way FDI on the upgrading of industrial structure and environment on different levels of environmental regulation. The results show that two-way FDI can effectively reduce environmental pollution, while the emission reduction effects are significantly different under different environmental regulations, too loose or too strict environmental constraints would inhibit the technical spillover effect of IFDI and the reversely technological spillover effect of OFDI, thus the environmental improvement effect cannot be fully played. In summary, only with appropriate environmental regulations, twoway FDI can promote the upgrading of the overall industrial structure of the Yangtze River economic belt, maximize its emission reduction effect at the same time, thus achieve the dual goals of economic development and environmental protection in the Yangtze River Economic Zone.

The quality of life, particularly in the urban environment, becomes degraded, due to a cumulative effect of multiple exposition to pollutants. A special case is represented by urban ports, due to the fact that multiple impacts are superimposed. Moreover, being the port connected to the surrounding urban context, the potential negative impacts are magnified by the high number of exposed citizens in the close vicinity. This is why appropriate monitoring actions constitute the basis to define strategic planning options toward a more livable environment in of port cities. Considering the specific case of noise pollution, due to the cost of monitoring tools, it is important to develop scientifically-sound methodological options to perform preliminary surveys, using available low-cost technologies. This choice has the purpose of minimizing the costs of monitoring, while maximizing its effectiveness. Considering the specific case study of the port area of Napoli (S Italy), this work refers to the use of a freeware, which can be downloaded and installed in a smartphone, with the purpose of performing geo-localized noise pollution surveys. In particular, after defining the quality of collected data through a preliminary laboratory inter-calibration, a series of field surveys were performed in 12 different points and measures were analyzed. Sound Pressure Level measures, which were found to be of higher quality, allowed to define two areas having different noise characteristics. Consequently, these areas could be disentangled in future monitoring operations, reducing the points of measure from 12 to 2. The obtained results suggest an option, which could be applied to other environmental parameters. Moreover, the quality of surveys could be further implemented through the use of aerial platforms, in order to obtain future 3D enhanced environmental scenarios assessment.

Mining has great economic importance and it is crucial for the development of several industries. However, it is an essentially extractive activity and has an intense relationship with the environment. One of the challenges to be faced in this industry is proper water use management. The mining industry in Brazil is among the largest users of water, and it has many specific aspects. Those involved in mining activities range from large enterprises to small miners that exploit small mines with poor environmental controls. Given the profile diversity of these enterprises, this study seeks to identify the association between company size and water use management in the Brazilian mining industry. A descriptive, quantitative research was conducted by means of a survey with 50 mining enterprises. With a view to identify business practices in water use management, the model proposed by Ceres (2010) was used. It considers five dimensions of analysis: (1) water accountability, (2) risk assessment, (3) direct operations, (4) supply chain, and (5) stake-holder engagement. It was found that the main practices adopted by the mining sector for water use management are the evaluation and understanding of the risks and practices at the operational level in order to decrease water footprint. However, the dimensions of water use management are significantly impacted by company size. In this sense, it is evident that water use management practices, in most cases, are more incipient in smaller companies, compared with large companies, which adopt more efficient practices. It was also evident that greater integration is needed between enterprises and their stakeholders and the supply chain, through integrated and collaborative management to improve water usemanagement outcomes. Thus, water use management poses a challenge to the industry, given that, in most cases, it is made up of small enterprises.

Mining operations are energy intensive. The share of energy costs in total share is often reported to be in the range of 30-35%. Saving energy costs is therefore an economical key element of any mine operator. With the improving reliability and security of renewable energy sources, and the requirements to reduce carbon dioxide emissions, perspectives for using RE in mining operations emerge. In fact, these aspects are stimulating the mining companies to search for ways to substitute fossil energy with RE. Survey research is novel on this topic. Hereby, this paper estimates the data of a survey conducted among mining and renewable energy experts. Towards the data estimation, this study applies the following methods. Here, first, to develop the survey we summarized and reviewed the findings from the previous literature reviews using the Systematic Literature Review. Thus, the survey was developed to gather the expert’s knowledge and opinions on incentives for mining operators to turn to RE, barriers and challenges to be expected, environmental effects, appropriate business models and the overall impact of RE on mining operations. Secondly, to analyze outcomes of the survey the frequency evaluation has been developed and applied. Thirdly, using the Null Hypothesis and Alternative Hypothesis methods three hypotheses have been developed. Finally, the outcomes of the survey allow for identifying the factors that favor and disfavor decision-making on the use of RE in mining operations.

A comprehensive review article dealing with clean and low cost technologies for treatment of highly polluted industrial wastewater will be detailed. These technologies covering: the biological processes including anaerobic methods with high production of biogas and lower production of sludge, aerobic methods will be excluded due to the higher sludge production and the added cost of aeration. Biosorption and adsorption processes including different clays and plant wastes will be included due to economic reasons and sustainability factors. Furthermore, advanced oxidation processes (AOPs) which are utilized in case of the higher ranges of toxic effluents as a cost effective technologies will be discussed. Solar processes which utilize the nature UV-source will be also involved. The review article is supported with case studies for relieving the noxious effects of wastewaters before discharging it into the surrounding environment. A valuable recommendations are presented to finalizing the review article drawing the best planning to get rid of the hazardous effects of the industrial effluents.