Search results for "responsible"
showing 10 items of 159 documents
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Methylophilaceae and Hyphomicrobium as target taxonomic groups in monitoring the function of methanol-fed denitrification biofilters in municipal was…
2017
Abstract Molecular monitoring of bacterial communities can explain and predict the stability of bioprocesses in varying physicochemical conditions. To study methanol-fed denitrification biofilters of municipal wastewater treatment plants, bacterial communities of two full-scale biofilters were compared through fingerprinting and sequencing of the 16S rRNA genes. Additionally, 16S rRNA gene fingerprinting was used for 10-week temporal monitoring of the bacterial community in one of the biofilters. Combining the data with previous study results, the family Methylophilaceae and genus Hyphomicrobium were determined as suitable target groups for monitoring. An increase in the relative abundance …
Verifica del merito creditizio, responsabilità del finanziatore e "indebitamento incauto"
2014
La tesi analizza la nuova disciplina europea sul credito ai consumatori, introdotta dalla direttiva 2008/48/Ce, recepita nel nostro ordinamento con il d.lgs. n. 141/2010, che ha modificato il Testo unico bancario (d.lgs n. 385/1993). In particolare, si sofferma sull'obbligo di verifica del merito creditizio, previsto dall'art. 124 bis Tub, e sulla responsabilità del finanziatore che concede credito senza osservare il disposto della norma suddetta. Dopo aver ascritto alla responsabilità "da contatto sociale" la condotta del prestatore che concede credito in maniera poco accorta (non senza precisare che in ultima istanza la concessione disinvolta di credito avrà riflessi sulle condizioni cont…
Measuring the Economic, Environmental, and Social Sustainability of Short Food Supply Chains
2019
The production and distribution of food are among the hot topics debated in the context of sustainable development. Short food supply chains (SFSCs) are now widely believed to be more sustainable in comparison to mass food delivery systems. To date, very little quantitative evidence exists on the impacts of various types of food supply chains. Using a cross-sectional quantitative approach, this study assesses the sustainability of distribution channels in short and long food supply chains based on 208 food producers across seven countries: France, Hungary, Italy, Norway, Poland, the United Kingdom, and Vietnam. Ten distribution channel types are used in this study. To provide a comprehensiv…
Socially Responsible Investing and Public Pension Fund Performance in Latvia
2018
Currently Latvia runs a three-pillar pension system. Despite positive dynamics of change of net assets of pension schemes, investments into pension programs are not regarded as financial products that could be popular amongst the population of Latvia. This problem is one of the key social economic issues in society and therefore its solution, which should be developed with consideration of ethical principles of investment, is socially important, which is why it should be addressed by the state. The aim of this research is to consider social and economic aspects of activities of the 2nd pillar pension fund in Latvia and to identify the attitude of Latvian residents to investments into pensio…
Education for optimized Life Cycle Management : The Project e-CIRP and its insights into embedding circular economy aspects to product design via tea…
2022
Publisher Copyright: © The Authors, published by EDP Sciences. The integration of circular economy-based life cycle management (LCM) into product design and optimisation is essential for the transformation towards a circular economy (CE). However, companies often lack the expertise to adapt life-cycle design (LCD) thinking in their business operations and are in need of respective capacity building. To close this apparent gap is the aim of the project e-CirP (Embedding Circular Economy into Product Design and Optimization) where LUT University, Fraunhofer, Technical University of Denmark, University of Padova, Delft University of Technology, University of Helsinki and Metso Outotec have wor…
The Investment Performance of U.S. Islamic Mutual Funds
2020
Islamic investment funds have become increasingly important because of high demand from many investors, including those outside the Muslim investment community. This article compares the performance and risk sensitivity of Islamic mutual funds in the United States with that of their conventional peers. This article also analyzes the performance of Islamic funds, and compares this performance with that of socially responsible investment (SRI) mutual funds. Capital Asset Pricing Model (CAPM)-based methodology was used for the analysis. The results suggest that over the entire study period (1987&ndash
Socially Responsible Investing in ”High-Net-Worth” Asset Management Firms in Canada: An Exploratory Study
2007
Socially responsible investing (SRI) is an increasingly well-known investment strategy. However, in most nations, SRI is not mainstream practice. This paper investigates perceptions of SRI amongst investment professionals from “high-net-worth” investment firms in Toronto, Canada. Existing corporate practices in relation to stock selection and client relations are documented, in order to assess how these practices might facilitate or prevent SRI. Views of SRI, and its current and potential future role in investment practice, were also explored. Results suggest that, while awareness of SRI has increased in recent years, it has not become accepted practice in high-net-worth investment firms. T…
Valorization of kiwi agricultural waste and industry by-products by recovering bioactive compounds and applications as food additives : a circular ec…
2021
Currently, agricultural production generates large amounts of organic waste, both from the maintenance of farms and crops (agricultural wastes) and from the industrialization of the product (food industry waste). In the case of Actinidia cultivation, agricultural waste groups together leaves, flowers, stems and roots while food industry by-products are represented by discarded fruits, skin and seeds. All these matrices are now underexploited and so, they can be revalued as a natural source of ingredients to be applied in food, cosmetic or pharmaceutical industries. Kiwifruit composition (phenolic compounds, volatile compounds, vitamins, minerals, dietary fiber, etc.) is an outstanding basis…
The Application of Supercritical Fluids Technology to Recover Healthy Valuable Compounds from Marine and Agricultural Food Processing By-Products: A …
2021
Food by-products contain a remarkable source of bioactive molecules with many benefits for humans; therefore, their exploitation can be an excellent opportunity for the food sector. Moreover, the revalorization of these by-products to produce value-added compounds is considered pivotal for sustainable growth based on a circular economy. Traditional extraction technologies have several drawbacks mainly related to the consumption of hazardous organic solvents, and the high temperatures maintained for long extraction periods which cause the degradation of thermolabile compounds as well as a low extraction efficiency of desired compounds. In this context, supercritical fluid extraction (SFE) ha…