Financial Benefits Research Articles

The emerging green economy: Exploring the influence of ISO 14001 on South African manufacturing sector

ABSTRACT Although ISO 14001 offers benefits such as improved environmental performance and a business advantage, to date, the financial benefits associated with ISO 14001 in South Africa have not been quantified. Thus, this study sought to assess the financial benefits accruing to selected manufacturing enterprises, accredited as ISO 14001 compliant, located in three South African provinces. Data was collected through an e-survey and interviews with key decision-makers in the selected organisations. The results show that the benefits of ISO14001 certification include improved environmental awareness among employees; enhanced responsibility for employees’ environmental concerns, better data management; reduced operational and production costs; and new income streams linked to re-use and recycling initiatives. But savings are seemingly sector-specific, with auto manufacturers making the greatest return on investment. Overall, the long-term financial benefits justify the relatively high cost; time-intensive obligations and extensive human resource requirements of ISO14001 certification for most, but not all, the companies under study.

Equitable marine carbon dioxide removal: the legal basis for interstate benefit-sharing

ABSTRACT Marine carbon dioxide removal (mCDR) deployment strategies appear likely to involve the use of common ocean resources to generate financial benefit for mCDR developers. An important consideration for the future design of an equitable mCDR governance regime is the distribution of those benefits between states, particular between developed and developing states. This paper addresses the legal basis for inter-state benefit-sharing arrangements arising from mCDR activities through an analysis of existing inter-state benefit-sharing arrangements in international resource regimes. The paper identifies a set of key conditions that are present and justify the imposition of benefit-sharing between states. Specifically, claims for inter-state benefit-sharing are legally justified where the resources exploited are located in areas beyond national jurisdiction; the resource opportunities are finite; and the ability to access the resource opportunities are constrained by technological and financial capacity. These conditions will most likely be present for many deployment scenarios for key mCDR technologies. In presenting an argument in favour of inter-state benefit-sharing, this paper seeks to provide a more complete understanding of the equitable and legal dimensions of distributing the economic and non-economic benefits from mCDR activities.

The financial benefits of going green: an analysis of bank performance and policy impact in China

The financial benefits of going green: an analysis of bank performance and policy impact in China

Household Waste Management with Waste Bank in Stunting Area at Puskesmas Ambacang, Padang City

Household waste management is an important environmental and public health issue, especially in areas with high stunting rates, where overall community health can be compromised due to poor sanitation practices. This study explores the implementation of a waste bank system in stunting-prone areas in the working area of the Ambacang community health centre in Padang city. Waste banks function as a community-based approach to managing household waste by encouraging residents to separate and store recyclable materials in exchange for financial benefits. It also aims not only to reduce environmental pollution but also to empower local residents economically and improve public health. This service examines the effectiveness of waste banks in changing household waste management behaviour, their contribution to reducing health risks associated with waste mismanagement and their potential to alleviate stunting through improved environmental sanitation. The waste bank model encourages greater community involvement in waste segregation and recycling thus contributing to a cleaner living environment.

Preservation empowered dual-warehousing for perishable product under trade-credit financing scheme incorporating diverse demand

This work addresses a dealer's operational planning problem for handling perishable product's two-level trade through a financially sustainable supply chain set-up under two-level trade-credit and dual-warehousing arrangement equipped with preservation technology. Financial support is provided to client at both levels of trade, under bilaterally agreed situation-based specific terms and conditions alleviating lean cash flow. Pivotal objective of this work is developing a mathematical model that supports this decision-making situation for optimising cost efficiency in supply chain operations. Formulating this mathematical model and its solution methodology are perplexing due to multiple cases divulging through the utilisation of warehousing arrangements combined with financial outcomes of two-level trade-credit settlements. Both are accomplished in this work. Ancillary models are further developed for evaluating strategic benefits of trade-credit financing and additional warehousing space availability. Implementations on real case-based multiple data sets are presented, wherein computational results confirm the capability of decision support developed on provisioning all circumstances of warehousing requirements and financial liabilities towards both levels of trade credit. Comparative analysis performed through computations on ancillary models establishes strategic benefits of addressed contemporary business practices. Furthermore, variational analysis is extensively performed for identifying crucial parameters pertaining to the stability of the developed decision mechanism.

Quality Costing: A Key Tool for Enhancing Customer Satisfaction and Efficiency

Quality costing, also known as the Cost of Quality (COQ), is a strategic framework that helps organizations manage and improve the quality of their products and services while minimizing operational inefficiencies. In today's competitive business environment, ensuring high quality is not just an option but a necessity for organizations aiming to build customer loyalty and a strong market reputation. This paper delves into the critical components of quality costing, which include prevention costs, appraisal costs, internal failure costs, and external failure costs, each contributing to a comprehensive approach for managing quality-related expenses. Prevention costs are incurred to avoid defects before they occur, while appraisal costs focus on evaluating and inspecting products to ensure they meet quality standards. Internal failure costs arise from defects found before products reach customers, whereas external failure costs result from defects discovered after the product has been delivered to the customer, potentially damaging the organization’s reputation. Beyond its immediate financial benefits, quality costing facilitates informed decision-making by providing data that helps organizations assess quality risks and prioritize improvements. It plays a crucial role in reducing risks associated with product failures, thus enhancing competitive advantage in a highly dynamic market. Moreover, this paper explores various methods for measuring COQ, emphasizing that accurate measurement is key to realizing the full benefits of this tool. It also offers recommendations on how businesses can leverage quality costing to drive continuous improvement, foster innovation, and promote sustainability in their operations.

The Application of the Technology Acceptance Model and the Theory of Planned Behaviour in the Context of Green Banking

The implementation of green banking techniques in the banking sector is anticipated to yield advantages including minimised resource utilisation, lower operational expenses, and improved efficiency, while also fostering a smaller environmental impact. Green banking practices have environmental and financial benefits for the banking sector, but these benefits will only materialise if consumers adopt them. This research adopts the Technology Acceptance Model (TAM) developed by Davis (1989) and the Theory of Planned Behaviour (TPB) proposed by Ajzen (1991) to examine the interplay of External Variables, Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Perceived Behavioural Control (PBC). The external variables used are Time Availability, Convenience, and Social Norms. The SEM is applied to assess the significance of factors influencing perceived behavioural control about Green Banking. Online questionnaires were used to collect responses from 250 customers’ for the aim of this study. Results show that external variables, perceived ease of use, perceived usefulness significantly influences the perceived behavioural control

Sustainable approaches for brownfield revitalisation & rehabilitation: a case in São Paulo

There is a necessity for sustainable solutions to meet the increasing demand for land in urban development. In this context, brownfields are known to be a viable alternative if characterized and remediated correctly. This study demonstrates the use of two methodologies, TRIAD, and high-resolution site characterization to assess the viability of rehabilitation of the site for new development. Given the conceptual uncertainties, a High-Resolution Site Characterization with the TRIAD approach was conducted to measure the environmental impact and update the conceptual site model of the studied area. The investigation plans were dynamically built with the use of real-time measurement tools. It was possible to measure the spatial distribution and the mass of contaminants still present in the area. Moreover, a more robust conceptual site model was developed to serve as the base for the remediation and rehabilitation strategies. The approach brought measurable financial benefits, an increase in 35% value of the property, as well as the permission to rebuild the area. The study highlights the significance of comprehensive investigations in the effective rehabilitation of impacted areas, while meeting the demands for sustainable urban development by providing a faster and more reliable field investigative campaign, with reduced levels of uncertainty.

Funding LGBTQ Discrimination with Public Money?: Using Dual Enrollment to Pay for Conservative Evangelical Christian Higher Education

ABSTRACT In this article, I examine how Ohio’s dual enrollment (DE) policy funds private religious education with discriminatory policies toward LGBTQ students. I address two research questions: To what extent does Ohio’s DE policy fund institutions that promote a conservative Christian paradigm with anti-LGBTQ policies? and How do these institutions use mechanisms to discriminate against LGBTQ students? Through qualitative content analysis, findings indicate that six private evangelical Christian universities in Ohio’s DE program promote what is often called a biblical worldview and enforce discriminatory policies. Public funds directly support these institutions. Three key themes emerged: (1) Marketization—universities market the DE program for financial benefits to students, (2) Conservative Christian Paradigm—non-religious courses integrate a biblical worldview, and (3) Anti-LGBTQ—student handbooks explicitly condemn LGBTQ behaviors.

Sustainability, social inclusion, and governance: analyzing ESG practices at an urban public university in São Paulo, Brazil

The growing global emphasis on environmental, social and governance (ESG) principles has driven higher education institutions to adopt more sustainable and socially inclusive practices. However, a lack of metrics and regular reporting often limits the ability to assess the true impact of these initiatives. This study critically examined ESG practices at a public urban university in São Paulo, focusing on the Department of Agricultural Sciences (DAS). Using a case study approach, the research employed a systematic literature review, document analysis and on-site observations to assess how ESG principles are implemented. Correspondence Factor Analysis (CFA) and Discursive Textual Analysis (DTA) were used to identify patterns and insights. The findings highlight the University's commitment to sustainability and social inclusion, particularly through initiatives such as the Accessibility Assurance Plan (PGA) and environmental conservation efforts. However, the study also identified the need for structured evaluation metrics and more transparent reporting to better monitor the impact of these initiatives. The research concludes by suggesting that future studies should explore how ESG practices influence students' perceptions of educational quality and examine the financial costs and benefits of these initiatives to guide more strategic implementation in higher education institutions. Keywords: environment, equity, policies, social inclusion.

Food Policy Councils and Healthy Food Access Policies: A 2021 National Survey of Community Policy Supports.

Food policy councils (FPCs) are frequently used to facilitate change in food systems at the local, state, and regional levels, or in tribal nations. The objective of this study was to describe the prevalence of food policy councils and similar coalitions among US municipalities and their associations with healthy food access policies. We used data from the 2021 National Survey of Community-Based Policy and Environmental Supports for Healthy Eating and Active Living, administered to municipal officials from May through September 2021. We used logistic regression models to examine associations between 1) having an FPC and 2) FPC membership composition and healthy food access policies. We grouped policies into 4 categories based on topic modules in the survey instrument: supporting new or existing food stores to sell healthy foods, financial or electronic benefits transfer (EBT) supports, transportation-related supports for accessing locations to purchase food, and consideration of local food supports in community planning. Municipalities with FPCs (27.6%) had significantly higher odds than municipalities without FPCs of having policies supporting access to food retail stores (adjusted odds ratio [AOR] = 1.5; 95% CI, 1.2-1.9), access to farmers markets (AOR = 2.2; 95% CI, 1.7-2.7), access to transportation supports (AOR = 2.2; 95% CI, 1.8-2.8), and objectives in community planning documents (AOR = 2.0; 95% CI, 1.6-2.5). Among municipalities with FPCs, those with a health/public health representative (42.1%) or a community representative (65.1%) were more likely to report having any healthy food access policies. This study emphasized the positive association between FPCs and healthy food access policies. This study also highlights the potential importance of FPC membership composition, including health/public health and community representatives.

A Comprehensive Assessment of the Economic Performance of an Innovative Solar Thermal System: A Case Study

An economic assessment of an innovative solar thermal system called Application to Solar Thermal Energy to Processes (ASTEP) was conducted. It considered its three main subsystems: a novel rotary Fresnel SunDial, Thermal Energy Storage (TES) and Control System. Current Fresnel collectors are unable to provide thermal energy above 150 °C in high-latitude locations. Therefore, the key contribution of this study is the assessment of the economic performance of the ASTEP system used to provide high-temperature process heat up to 400 °C for industries located at low and high latitudes. The ASTEP system is installed at two end-users: Mandrekas (MAND), a dairy factory located in Greece at a latitude of 37.93 N and ArcelorMittal (AMTP), a manufacturer of steel tubes located in Romania at a latitude of 47.1 N. The life cycle costs (LCC), levelised cost of energy (LCOE), energy cost savings, EU carbon cost savings and benefit–cost ratio (BCR) of the ASTEP system were assessed. The results showed that AMTP’s ASTEP system had higher LCC and LCOE than MAND. This can be attributed to the use of two TES tanks and a double-axis solar tracking system for AMTP’s ASTEP system due to its high latitude location, compared to a single TES tank and single-axis solar tracking system used for MAND at low latitude. The total financial savings of the ASTEP system were EUR 249,248 for MAND and EUR 262,931 for AMTP over a period of 30 years. This study demonstrates that the ASTEP system offers financial benefits through its energy and EU carbon cost savings for industries at different latitudes while enhancing their environmental sustainability.

Perceived benefits, costs, and relationships on provincial doctors' inclination to participate in urban-rural medical consortia in Central China: a social exchange theory perspective.

This study aims to investigate the perceived benefits, costs, and relationships that influence doctors' inclination to participate in urban-rural medical consortia (URMC). Furthermore, the study analyzes how perceived relationships moderate the impact of perceived benefits and costs on the inclination to take part in URMC. The study was conducted between September 2022 and June 2023 utilizing an online survey in Henan Province, Central China, which included 749 respondents from provincial hospitals. Chi-square and hierarchical logistic regressions were used to determine the perceived factors of the participants' inclination. The study indicated that 85.4% doctors demonstrated a strong inclination to participate. Doctors who perceived significant financial benefits, non-financial benefits, and relationships had a high level of inclination to participate. Doctors who perceived high executive costs and technical costs were less likely to express a high level of inclination to participate. When doctors perceived a strong relationship, the influence of perceived non-financial benefits on their inclination to participate tended to be weaker. This study enhances the understanding of physicians' motivations for participating in URMC and may inform program leadership and policymakers concerned with developing or enhancing rural medical services. It is essential for managers to enhance incentive mechanisms, strive to minimize both actual and perceived costs, and facilitate the establishment of high-quality professional relationships between provincial physicians and their counterparts in county-level healthcare institutions.

Features of the organization of settlements with personnel on remuneration at the enterprise

This article discusses the features of the organization of accounting for settlements with staff on remuneration. The authors’ publications on the issue of payroll for employees are investigated. The main indicators that allow us to assess the dynamics and structure of payroll expenses, as well as the efficiency of the use of labor resources, are presented. At the same time, the analysis of labor costs involves the calculation and evaluation of a system of indicators characterizing the formation and distribution of the wage fund, the social benefits fund, allowing to assess the level of use of the working time fund, the impact of personnel costs on the dynamics of profitability and the effectiveness of the enterprise.

Resourcing Circular Economy Enterprises for Sustainable Development: Determinants of Circular Economy Job Acceptance

ABSTRACTTransitioning to a circular economy (CE) from the “take–make–dispose” system creates jobs and positions that must be occupied to foster environmental protection and waste minimization. However, research has yet to investigate what motivates the acceptance of these jobs. Consequently, this study explores the factors affecting CE job acceptance to address this gap. With the self‐determination theory as the foundational model, this study explored the impact of intrinsic and extrinsic motivators on CE job acceptance. Four hundred and sixty‐nine responses were analyzed using a partial least‐squares structural equation model (PLS‐SEM). Analysis evidenced that green values, self‐congruity, and financial benefits positively influenced CE job acceptance. Social influence impacted attitude negatively but was insignificant toward CE job acceptance. Attitude also mediated the effects of other constructs on acceptance. The study provides key industry actors and decision‐makers with comprehensive policy recommendations, including public sensitization and financial incentives to guarantee the promotion, adoption, and CE job acceptance.

Empowering India’s fight against cervical cancer: Harnessing routine HPV immunisation

ABSTRACT Cervical cancer, driven by human papillomavirus (HPV) infection, presents a significant health challenge in India, marked by high morbidity and mortality rates among women. This systemic review synthesises the latest research on HPV epidemiology in India, evaluates the effectiveness of existing vaccination programmes and compares India’s strategies with those of countries that have successfully mitigated cervical cancer burden. Despite available vaccines targeting high-risk HPV types, vaccine coverage remains suboptimal due to challenges, such as accessibility, vaccine hesitancy and socioeconomic barriers. Comparative analysis suggests that school-based and community engagement strategies could enhance vaccination efforts. Addressing India’s cervical cancer burden requires a multifaceted approach that includes expanding HPV vaccination coverage, implementing public awareness campaigns and adopting best practices from global successes. Economic analyses affirm the cost-effectiveness of such strategies, highlighting the potential for significant public health and financial benefits.

The effectiveness of future financial benefits on PV adoption—Evidence from Belgium

The effectiveness of future financial benefits on PV adoption—Evidence from Belgium

Overcoming challenges to optimize the clinical and financial benefits of in-home rehabilitation services.

The authors advocate for the implementation of value-based principles to address the underutilization and limited supply of home care and rehabilitation services.

Does green financing benefit the development of renewable energy capacities and environmental quality? Evidence from Chinese provinces

Does green financing benefit the development of renewable energy capacities and environmental quality? Evidence from Chinese provinces

Pemanfaatan dataset ukuran efek (effect size) untuk membangun alternatif model penelitian

This study presents survey data from primary research papers containing effect size data and the number of respondents for several variables influencing consumer interest in purchasing electric vehicles. The survey utilized the Meta-Analytic Structural Equation Modeling (MASEM) approach. Data were collected in June 2021 using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify 11 valid papers. This survey aimed to collect effect size values, such as path coefficients and standardized regression weights, from each of the eleven papers. The effect size values collected indicate the magnitude of the relationship between the variables: Attitude, Perceived Behavior Control, Subject Norm, Charging Infrastructure, Environmental Concern, Financial Benefit, External Environment, Marketing Mix, Willingness to Pay a Premium, Incentive Policy Measures, and Perceived Value, and their impact on interest in purchasing electric vehicles. The data set stored in this repository can serve as a reference for researchers and policymakers in developing models and examining the relationship between variables influencing electric vehicles adoption.