Search Results (60)

This paper investigates the associations between urban form, neighbourhood characteristics, socioeconomic factors and commuting mode choice and neighbourhood-level active travel (walking and cycling) in Windhoek, Namibia. Despite growing interest in sustainable mobility, limited research has examined these relationships in medium-sized African cities, particularly in distinguishing between commuting and neighbourhood travel behaviour. To address this gap, the study explores three interrelated research questions: (1) In what ways are urban form, accessibility, and socioeconomic factors associated with residents’ choices between motorised and non-motorised commuting modes? (2) What factors determine the propensity of cycling within neighbourhoods? (3) How are similar factors associated with walking propensity at the neighbourhood level? Using survey data from 1000 residents across nine constituencies and spatial analysis through GIS, the study applies binary logistic and multiple linear regression models to analyse commuting and local travel patterns. The findings show that commuting mode choice is significantly associated with socioeconomic status, car ownership, commuting time, and urban sprawl around homes, all of which reduce the likelihood of walking or cycling. Neighbourhood walking, in contrast, is largely driven by necessity in underserved, high-density areas and is positively associated with population density, perceived safety, and community belonging but constrained by inadequate infrastructure and car access. Cycling, though less frequent, is associated with perceived security, access to local amenities, and cycling competence, while negatively constrained by inexperience and cultural norms. The study concludes that fragmented urban form and socioeconomic disparities reinforce mobility exclusion and calls for equity-oriented transport planning that integrates infrastructure and behavioural change. Full article

Historic cities across the globe have experienced profound changes in their spatial and functional characteristics over time, and the historic core of Patan, Nepal, is no exception. The area surrounding Patan Durbar Square was designated as a UNESCO World Heritage Site in 1979. Between 2003 and 2007, the Kathmandu Valley was placed on UNESCO’s List of World Heritage in Danger, largely due to various factors, including the rapid and unsympathetic transformation of its buffer zone. This study focuses on the Nagbahal neighborhood, a culturally significant locality within this buffer area, to explore a community-rooted and sustainable approach to conservation. Employing a mixed-methods research design, the study integrates qualitative and quantitative data gathered through interviews and surveys of native residents. It investigates the drivers and impacts of changes in the function, ownership, and physical form of traditional residential buildings, and assesses whether these changes align with principles of sustainable heritage conservation—social, cultural, economic, and environmental. While challenges persist, including the proliferation of reinforced concrete structures and limited enforcement of heritage policies, the findings reveal that Nagbahal remains resilient due to strong local traditions, active religious institutions, and cohesive social practices. The study offers transferable lessons for sustainable conservation in living heritage buffer zones globally. Full article

This study examines the deferred tax valuation allowance disclosures of a sample of venture-capital-backed IPO firms that incurred a net operating loss (NOL) in the period prior to their public offering (IPO). I find that 82 percent of these firms record an allowance that reduces the associated deferred tax asset to zero, that the choice to record the allowance is largely driven by a firm’s history of losses, and that the allowance is associated with lower future book income. I further propose a new explanation for the presence of the allowance: the Section 382 ownership change limitation, which can cause firms to record an allowance independent of their past profitability or expectations about future earnings. I find that firms consider this limitation when recording the allowance, and that controlling for it can enhance the signal regarding future income. Full article

The primary objective of this study is to investigate the intricate relationship between different ownership structures, such as family, institutional, managerial, and foreign ownership, and tax avoidance practices. It also seeks to explore the moderating influence of female board members in shaping these relationships. This study utilizes balanced panel data from 72 industrial and service firms listed on the Amman Stock Exchange during the period of 2018 to 2023. The Generalized Method of Moments (GMM) was employed to estimate the results. The results indicate that family and foreign ownership positively influence tax avoidance practices, suggesting that families may engage in tax avoidance to benefit from rent extraction, while foreign investors may pressure managers to manipulate tax liabilities or shift profits across countries to minimize taxes. In contrast, the presence of female directors as well as institutional and managerial ownership is associated with a reduction in tax avoidance. Female directors play a moderating role in the relationship between ownership structure and tax avoidance. Their presence in interaction with institutional ownership reduces tax avoidance by focusing on tax compliance strategies. However, this effect changes in family and foreign-owned firms, where control over decision-making lies with the families or foreign shareholders, limiting the impact of female directors in promoting compliance and aligning their role with the tax avoidance strategies preferred by the controlling owners. Full article

Aging residential buildings in urban areas require effective thermal insulation to enhance energy efficiency and indoor comfort. In Bosnia and Herzegovina (BiH), expanded polystyrene (EPS) is the most commonly used insulation material due to its affordability, despite concerns regarding its flammability and environmental impact. While regulatory changes since 2019 have recommended rock wool for high-rise buildings, the absence of binding fire safety regulations has allowed the continued use of EPS, often driven by financial constraints. This study examines energy efficiency refurbishments in Sarajevo’s high-rise residential buildings and analyze the implications of the partial implementation of recommended measures. Using case studies, surveys, and expert interviews, this research identifies key challenges, such as limited funding, fragmented renovations, and inconsistent coordination between stakeholders. The findings indicate that facade insulation is often prioritized over comprehensive upgrades, including window replacement and heating system improvements, leading to suboptimal energy savings and minimal cost reductions for residents. Additionally, the complexity of multi-apartment ownership structures hinders uniform improvements in energy efficiency. Despite these challenges, property values tend to increase after renovation, highlighting the long-term financial benefits. To maximize energy savings and ensure sustainable urban housing, stronger interdisciplinary collaboration, improved funding mechanisms, and adherence to fire-safety standards are necessary. These measures would enhance the effectiveness of renovations and support long-term energy efficiency strategies. Full article

In the context of increasing external competition uncertainty and the growing maturity of digital information technology applications, digital transformation has become the crucial pathway for manufacturing enterprises to respond to market changes, enhance comprehensive competitiveness, and achieve sustainable development. In order to promote the effective implementation of the digital transformation strategy of manufacturing enterprises and enhance their export technological complexity, this paper, based on data from Chinese manufacturing listed companies and customs trade data, uses a multiple fixed effects model to explore the impact of digital transformation on the technological complexity of manufacturing exports. The results show that digital transformation significantly improves the export technological complexity of manufacturing enterprises, with innovation capability and production efficiency as the mediators. Further analysis of the research results reveals that supply chain integration and dynamic capabilities amplify these effects, exhibiting significant heterogeneity in terms of firm ownership, technological intensity, industry competition, geographic region, and stages of digital transformation. The research conclusions of this paper are of great significance for manufacturing enterprises to enhance their competitiveness in international markets and achieve sustainable development through digital transformation. However, its dependence on single-country data and fixed-period analysis limits its universality and applicability. These insights highlight the necessity of future research on the global applicability and long-term sustainability of digital transformation strategies in the manufacturing industry. Full article

Background/Objectives: This study examines the transformation of Turkey’s hospital sector from 2002 to 2022, focusing on physical capacity, service utilization, and workforce distribution in the public and private sectors. Methods: Longitudinal data from the Ministry of Health were analyzed using trend and breakpoint methods to evaluate hospital beds, qualified beds, intensive care beds, service volumes (outpatient visits, inpatient admissions, surgeries, and hospitalization days), and staffing (physicians, nurses, and midwives). Results: Findings reveal a marked shift in the balance between public and private providers. Due to public regulations effectively controlling resource allocation, the private sector’s share expanded to around one-fourth of the system. Private capacity in total beds rose from 7.53% to 21.00%, outpatient visits from 4.58% to 15.07%, and inpatient admissions from 10.10% to 30.63%. Breakpoint analyses indicate crucial turning points around 2005, 2008, and 2011, when policy changes restricted public capacity but facilitated private investment. Although the public sector’s share in total beds declined, its proportion of qualified and intensive care beds, as well as dialysis machines, increased, suggesting a strategic shift toward complex, high-quality services. Conclusions: Over the past 20 years, Turkey’s hospital sector exemplifies privatization without ownership transfer. Although delayed, private hospital expansion aligned with global neoliberal trends. Policy regulations played a key role in both promoting and limiting sector growth. A constant conflict exists between market-driven resource allocation and public health needs, which must be considered in restructuring efforts alongside private sector motivations. Full article

Sustainable drainage systems (SuDS) represent an opportunity to use stormwater management as a mechanism to deliver multiple co-benefits. They can play a key role in urban climate change adaptation, restoring nature, and increasing health and social wellbeing. Despite these benefits, their uptake is limited with many practitioners reporting barriers to implementation. To explore these barriers, and to define actions to unlock scaling, our mixed-methods study explored comparative perceptions of SuDS practitioners within the UK. Survey research (n = 48) provided an overview of broad experiences across a range of SuDS practitioners. Main barriers described were access to funds, difficulty retrofitting, cost to maintain, and the ownership of SuDS. Main issues having the least available information to support SuDS scaling were conflicts with corporate identity, cost to maintain, and collaboration between various stakeholders. Follow-up interviews (n = 6) explored experiences among a contrasting subset of survey respondents: those who experienced the highest number of perceived barriers and those who experienced the fewest barriers to SuDS implementation. From these interviews, key themes were identified that categorized the barriers for SuDS implementations: people-related elements; limiting practicalities; and informational factors. The findings were differentiated between indirect barriers (i.e., soft barriers, such as individual practitioner knowledge and capacity gaps linked to poor knowledge exchange) and direct barriers (i.e., hard barriers including specific gaps in SuDS data and knowledge experienced more universally). The importance of differentiating between knowledge-based (indirect) barriers that can be unlocked by improved information-transfer solutions and actual (direct) barriers that need further considered approaches and the generation of new knowledge to overcome is highlighted. Evidence-based policy recommendations for governmental and SuDS-based organisations are presented. Full article

This study examines the potential constraints that firms may face when occupying central positions within supply chain networks, particularly in terms of innovation. While prior research highlights the benefits of centrality for resource acquisition and knowledge flow, our findings suggest that such positioning can, under certain conditions, hinder innovation. Using unbalanced panel data from Chinese A-share listed firms in Shanghai and Shenzhen (2009–2021), we conduct an empirical investigation into this effect, incorporating the mediating role of R&D investment and the moderating influence of ownership structure. The analysis reveals that supply chain network centrality has a significantly negative impact on total innovation output, invention patents, and low-end patents, with all effects statistically significant at the 0.001 level. This adverse impact is particularly pronounced in state-owned enterprises, where dependence on established networks further restrains innovation. These results suggest that supply chain centrality may hinder firms’ long-term innovation capacity, which could, in turn, weaken their sustainability by limiting their ability to adapt to technological change and evolving industrial environments. These findings suggest that policymakers could implement targeted incentives, such as R&D subsidies, to mitigate the innovation constraints faced by central firms. Meanwhile, corporate managers should adopt strategies like open innovation and supply chain diversification to sustain long-term innovation. Full article

By developing a conceptual framework that integrates the use of fire in agricultural activities, the occurrence of wildfires, and the perception of wildfire risk, this article examines the interplay among these three elements within both wet and dry Puna grasslands. The analysis focuses on two peasant and agropastoral communities, Vilcabamba and Apachaco, both located in the Cusco region—an area with the highest incidence of wildfires in Peru. This study highlights the sociocultural significance and persistence of agricultural burnings within Puna agropastoral communities and the necessity of considering changes in agricultural activity, mutual aid systems, and communal institutions—particularly regarding land ownership—to understand the factors contributing to wildfire occurrence. Furthermore, it reveals the widespread recognition of wildfire risk among community members, who are acutely aware of both the likelihood and potential severity of wildfire events, while governmental policies aimed at addressing this hazard predominantly focus on raising awareness and enforcing bans on agricultural burning, with limited consideration of these complex sociocultural dynamics. Full article

Since private cars and vans accounted for more than 25% of global oil consumption and about 10% of energy-related CO₂ emissions in 2022, increasing the share of electric vehicle (EV) ownership is considered an important solution for reducing CO₂ emissions. At the same time, reducing emissions entails certain economic losses for those countries whose exports are largely covered by the oil trade. The explosive growth of the EV segment over the past 15 years has given rise to overly optimistic forecasts for global EV penetration by 2050. One of the major obstacles to such a development scenario is the limited availability of resources, especially critical materials. This paper proposes a mathematical model to predict the global EV fleet based on the limited availability of critical materials such as lithium, one of the key elements for battery production. The proposed model has three distinctive features. First, it shows that the classical logistic function, due to the specificity of its structure, cannot correctly describe market saturation in the case of using resources with limited serves. Second, even the use of a special multiplier that describes the market saturation process taking into account the depletion (finiteness) of the used resource does not obtain satisfactory economic results because of the “high speed” depletion of this resource. Third, the analytical solution of the final model indicates the point in time at which changes in saturation rate occur. The latter situation allows us to determine the tracking of market saturation, which is more similar to the process that is actually occurring. We believe that this model can also be validated to estimate the production of wind turbines that use rare earth elements such as neodymium and dysprosium (for the production of powerful and permanent magnets for wind turbines). These results also suggest the need for oil-exporting countries to technologically diversify their economies to minimize losses in the transition to a low-carbon economy. Full article

There has been a progressive global increase in the usage of electric vehicles in this dispensation. This is mostly due to the need to decarbonise the transport sector and mitigate the concerns of climate change and depleting oil reserves of which South Africa is not an exception. In fact, South Africa is the country with the highest CO₂ emissions in Africa and can reduce its carbon footprint by embracing green mobility. Compared to the internal combustion engine (ICE) market, the electric vehicle (EV) market in South Africa is still in its early stages, with limited local production and usage since its introduction to the country’s automotive sector in 2013. Therefore, in this study, the usage of EVs in South Africa, along with adoption rates and challenges were carried out to make a stronger case that would offer a better pathway for increased EV adoption in the country. It has been discovered that the slow adoption rate of EVs is due to factors such as EV procurement, ownership costs, vehicle parts, safety issues, battery technology, tax and import duties, load shedding, and availability of charging stations. This paper also provides insights into government policies, funding, and other efforts that can support EV adoption in the country through the analyses of primary and secondary data. The proposed strategies include the introduction of tax rebates on imported EVs, local production of EVs and their vehicle parts, retrofitting ICE vehicles to EVs, and science-informed strategies to transition from ICE to electric vehicles. Furthermore, more renewable energy grid integration and renewable energy-powered EV charging stations would also provide support for the energy required to power EVs even during load shedding. Preliminary findings from the survey also suggest that the local production of EV components and government-sponsored training programmes on various EV skills are crucial for increasing the adoption rate of EVs in the country. Full article

Fighting climate change has become a major task worldwide. One of the key energy sectors to emit greenhouse gases is transportation. Therefore, long term strategies all over the world have been set up to reduce on-road combustion emissions. In this context, the road freight sector faces significant challenges in decarbonization, driven by its limited availability of low-emission fuels and commercialized zero-emission vehicles compared with its high energy demand. In this work, we develop the Mobility and Energy Transportation Analysis (META) Model, a python-based optimization model to quantify the impact of transportation projected policies on freight transport by projecting conventional and alternative fuel technologies market acceptance as well as greenhouse gas (GHG) emissions. Along with introducing e-fuels as an alternative refueling option for conventional vehicles, META investigates the market opportunities of Mobile Carbon Capture (MCC) until 2050. To accurately assess this technology, a techno-economic analysis is essential to compare MCC abatement cost to alternative decarbonization technologies such as electric trucks. The novelty of this work comes from the detailed cost categories taken into consideration in the analysis, including intangible costs associated with heavy-duty technologies, such as recharging/refueling time, cargo capacity limitations, and consumer acceptance towards emerging technologies across different regions. Based on the study results, the competitive total cost of ownership (TCO) and marginal abatement cost (MAC) values of MCC make it an economically promising alternative option to decarbonize the freight transport sector. Both in the KSA and EU, MCC options could reach greater than 50% market shares of all ICE vehicle sales, equivalent to a combined 35% of all new sales shares by 2035. Full article

Non-Governmental Organizations (NGOs) are widely recognized for their support of biodiversity conservation and forest restoration in tropical developing countries. In the Chittagong Hill Tracts (CHTs) of Bangladesh, ethnic forest-dependent communities have long maintained the Village Common Forest (VCF), an ancestral forest managed for community well-being. In recent years, some VCFs in the CHT have received support from local and international NGOs due to their perceived role in supporting biodiversity, ecosystem services, and improving local livelihoods. Although such support remains limited, its impacts on forest restoration and vegetation are not yet fully investigated. In the present study, we used remote sensing techniques and field surveys to measure vegetation cover changes and tree diversity in selected VCFs in the area. Our findings indicate that vegetation condition and tree diversity were better in NGO-supported VCFs compared with those without NGO intervention. Based on our study, we recommend increasing NGO involvement in VCF management with a more holistic and ecosystem-based approach, fostering institutional cooperation addressing land ownership issues, developing a market for forest ecosystem services, and improving local capacity for science-based forest management and ecosystem restoration in the CHT. Full article

REDD+ aims to mitigate climate change by reducing deforestation and forest degradation in developing countries while ensuring social and environmental benefits through the involvement of diverse stakeholders. While several studies evaluate stakeholder participation in various aspects of REDD+, such as the level and type of stakeholder participation at both the project and national context level, there is a lack of research on how the government conducted the consultation meetings across all administrative levels. The objective of this study is to evaluate the participation of different stakeholders in REDD+ in Lao People’s Democratic Republic (Lao PDR), or Laos, funded by the World Bank, with a focus on analyzing government consultation processes to identify drivers of deforestation and forest degradation. The study applied both a literature review and online interviews, conducted with government officials and representatives of CSOs, which took place from March to April 2020. The results indicate significant involvement from cross-sectoral stakeholders. However, central government agencies and development partners dominated stakeholder participation, potentially influenced by government ownership. Non-state stakeholders, though invited to the consultations, had limited participation, highlighting the need for greater emphasis on their roles to ensure the integration of diverse interests and views in the REDD+ initiative. Full article