CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
Not a member yet
1354 research outputs found
Sort by
Role of Urban Farming in Promoting Sustainable Economic Development
No full textPurpose: This study investigates how urban farming can address interconnected issue such as urbanization, food insecurity, unemployment, and environmental degradation, and how it can contribute to sustainable economic growth by examining its economic, environmental. And societal impacts.
Design/Methodology/ A qualitative desk research methodology was employed, using data from academic publications, scientific books and credible websites. The study explores how urban farming supports ecological sustainability, job creation, food system resilience and income generation, in urban settings.
Findings: The result shows that urban farming enhances local economies, supplies fresh and affordable agriculture produce, strengthens community engagement and promotes tand interhe development of green urban infrastructure. Also, broader adoption is hindered by challenges such as limited land access, inadequate legislative support and low public awareness.
Implications/Originality/Value: The study emphasizes the necessity of multi- stakeholder collaboration, targeted governmental support and integrated urban planning to unlock the full potential of urban farming as catalyst for sustainable economic growth. Also provides recommendations for future research and development in this are
Exploring the Perceptions of Private Hospitals on the Adoption of Activity-based Costing (ABC)
No full textPurpose: To investigate the perception of private hospitals on taking ABC as a tool to recognize and assign costs.
Design/Methodology/Approach: Structured interviews were conducted with financial managers of private hospitals from which information was gathered using qualitative approach. This method enabled the researchers to gain a better insight into the participants' experiences and beliefs surrounding ABC.
Findings: Cost visibility, financial accuracy, and operational efficiency are the identified beneficial factors in the implementation of ABC. ABC aids in this by providing hospitals the ability to classify their activities into value-added or non-value-added, thereby facilitating decision-making. Nonetheless, with so many hospitals sticking with conventional costing method because they come across as convenient and familiar. The transition to ABC will definitely require initial investment through training and skill in the long run but the long-term benefits of ABC in terms of financial management make it a worthy consideration.
Implications/Originality/Value: The findings of the study show that even though private hospitals acknowledge the advantages of the ABC system for improved financial management, the transition phase/procedure and a resistance to change affect the application of ABC system. Adoption of ABC has the potential to enhance operational efficiency and decision-making in healthcare
Adoption of Industry 4.0 Technologies: The Role of Artificial Intelligence, Green Supply Chain Practices, Sustainability, and Organizational Culture in Emerging Markets
No full textPurpose: The dynamic relationship between the adoption of Industry 4.0 technologies, green supply chain practices (GSCP), organizational culture and sustainability performance is researched, and the focus is on emerging markets context. It explains how these variables influence each other in the pursuit of sustainability within organizations during digital transformation.
Design/Methodology/Approach: There was a basis of a quantitative research methodology which adopted the use of structured questionnaires that were distributed to 358 professionals from the manufacturing, logistics, energy and IT sectors. This was assessed through Partial Least Squares Structural Equation Modeling (PLS-SEM) on the data in order to test the direct and mediated relationships between the constructs.
Findings: Results indicate that Industry 4.0 technologies imprint positively on the implementation of the organizational culture and sustainability performance. It is found that GSCP significantly mediates the link between adoption of technology and sustainability outcomes and also strengthens organizational culture.
Implications/Originality/Value: This study has implications for managers who can use this roadmap to align technology adoption to the internal culture and green practices to achieve sustainability goals. For emerging markets where institutional support is emerging this model is very applicable, both advancing academic theory and practice.  
Mutual Funds Volatility and Risk-Adjusted Returns: Evidence from the Pakistani Open-Ended Fund Market
No full textPurpose: This study examines the volatility and risk-adjusted returns of all open-ended mutual funds in Pakistan over the short-term (90 days) and long-term (365 days) periods. It uses the Sharpe ratio as the primary performance metric. Its purpose is to analyze the open-ended fund behavior across different time horizons and categories.
Design/Methodology/Approach: The data is extracted from the MUFAP for the year 2024 and utilizes the Sharpe Ratio for the comparison of the risk-adjusted performance among fund types, including equity and allocation funds.
Findings: The findings show that generally long-term investments give higher and more stable risk-adjusted returns as compared to short-term, which are marked by high volatility. Equity funds display the widest performance range, with outcomes ranging from exceptional gains to heavy losses. Allocation funds give moderate and more consistent returns, whereas cash funds and fixed income offer low but stable performance.
Implications/Originality/Value: The results show the significance of long-term investing and informed fund selection in emerging markets like Pakistan. This study contributes to the existing literature on mutual fund performance in Pakistan by comparing the performance over short and long-term periods and provides practical insights for investors and policymakers
Assessment of Knowledge, Attitude and Practices Regarding the Nutritional Needs of Pregnant Women
No full textPurpose: The aim of this study was to assess the knowledge, attitude, and practices regarding the nutritional needs of pregnant women.
Methodology: A cross sectional descriptive study design was used among 177 participants who were selected using a purposive sampling technique. The study population consisted of pregnant women attending the outpatient department (OPD) of a tertiary care hospital.
Result: The analysis was done using SPSS version 21. The study was presented through frequency tables, bar charts and pie charts. The study found that of the 177 pregnant women surveyed, the majority of respondent were between the ages of 23-27 years. Gravida status showed 40.7% primary gravida and 59.3% were multi gravida. Only 57.1% (n=101) of the respondents had knowledge about consuming extra food during pregnancy. The 68.4% (n=121) of the respondents had believed that pregnant women should increase their food intake and (n=31.6%) of the respondents had poor nutrition practices during pregnancy.
Conclusion: The participants had insufficient knowledge and moderate attitude but had poor practice's regarding the nutritional needs of pregnant women. So it’s important to educate pregnant women that they can adopt healthy dietary habits
Analyzing the Causes of Fire Accidents and Prevention Strategies in Pakistan: Exploring Mitigation Measures
No full textPurpose: This research aims to explore the causes of fire incident in Pakistan occurring in commercial markets and intends to find effective remedies for mitigating such cases. By studying historical data, conducting site visits and engaging with fire-fighting rescue team experts, we seek to identify common reasons behind these fires. Fire incidents in commercial markets substantial risk to life, economic stability and property.
Design/Methodology/Approach: Qualitative method was use in this study to analyze the all data that collect through survey and visit the fire effect places. Population and sampling method are included.
Findings: The results revealed that this entire questionnaire gave significant coverage about the fact of fire incident due to some common reason like Lack of awareness; Electrical faults, Heating material and tools. Findings also revealed that most of cases happen due to human error due to do not have enough knowledge about safety precaution. As well as overloading on a not supporting circuit.
Implications/Originality/Value: So it is conclusion that Scheduled the training season via expert and rescue teams. Everyone have aware about surrounding also emergency exits. Fire extinguisher are in working condition and make a checklist to confirm the working of fire extinguishers with all equipment
A Comparative Analysis of Road Infrastructure Accounting in South Africa
No full textPurpose: The research aims to assess the influence of the current accounting practices adopted by the three road authorities in South Africa on the uniformity of financial reporting.
Design/Methodology/Approach: This research employed qualitative content analysis to analyse the current accounting practices adopted by the three road authorities in South Africa in accounting for road infrastructure assets in their annual financial statements. A self-constructed disclosure index, informed by the reviewed literature, was utilised to collect data. Information gathered was analysed by applying framework analysis, carried out manually by documenting information collected from the annual report and identifying common themes.
Findings: The results revealed that the entities apply different accounting policies for road infrastructure assets. The South African National Roads Agency Limited demonstrates an application most aligned with the proposals outlined in the reviewed literature, offering an opportunity for the other two entities to adopt similar practices
Implications/Originality/Value: The results of this research contribute to a better understanding and knowledge of infrastructure accounting. Furthermore, the results will assist authorities in recognising the need for guidelines and in developing principles to guide the accounting for infrastructure assets, enabling stakeholders to better interpret the data presented in financial statements. 
Effect of Digital Lending on Financial Sustainability of Commercial Banks in Kenya
No full textPurpose: To examine the effect of digital lending on financial sustainability of commercial banks in Kenya
Design/Methodology/Approach: The research design used was descriptive in order to get the present picture of lending innovations and their influence on financial sustainability. The sample used in this study was commercial banks in Kenya that included Tier 1, Tier 2 and Tier 3 banks (a total population of 7 Tier 1 banks, 19 Tier 2 banks and the rest 13 Tier 3 banks). The sampling method was stratified random to identify a representative sample, which guarantees that the insights will be obtained in various categories of banks. The structured questionnaire was used to collect the data where Cronbach alpha was used to test internal consistency and Keiser-Meryer-Olkin(KMO) tested construct validity. Data analysis consisted in testing the assumptions of the Classical Linear Regression Model (CLRM) and these are linearity, normality, homoscedastic. The regression models were used as the main analysis tools to establish the direct effects. Descriptive and inferential statistics were used to present the results.
Findings: The model summary indicated that there was a strong positive correlation between the variables and the correlation coefficient of the model (R) was 0.728 and the adjusted R 2 of 0.511 value indicated that the model is robust and capable of account to the number of predictors and sample size. The statistical analysis of the ANOVA results indicated that the regression model was significant (F(4,98) = 27.600, p < 0.05), all together, the digital lending indicators are statistically significant with regard to the financial sustainability of commercial banks.
The coefficients table also described the personal effects of each independent variable. The constant (B = 1.000, p = 0.008)
Implications/Originality/Value: Therefore, there was adequate evident to reject the null hypothesis that posits: Digital lending positively affects the financial sustainability of commercial banks in Kenya
Impact of AI-Driven Risk Management and Organizational Culture on Sustainable Decision-Making: Examining the Moderating Role of Regulatory Framework and Technological Infrastructure in the Construction Sector
No full textPurpose: This study attempts to understand how the advent of AI in risk management and organizational culture has impacted the construction sector of Pakistan and how do the technological infrastructure and regulatory frameworks would moderate the this relationship. Even though the potential of AI-based tools is immense for sustainability improvements in construction activities, it solely depends on the culture prevailing within that organization and extraneous factors like infrastructure and regulatory policies.
Design/Methodology/Approach: This study employs a cross-sectional methodology and collects data from 300 participants through structured surveys with the aim of testing hypotheses related to interrelations among the variables involved.
Findings: The results indicated that AIRM has a positive impact on SDM, while organizational culture does not have any significant effect. Moreover, technological infrastructure significantly moderates the relationship between AIRM and SDM, stressing the importance of a solid infrastructure in allowing the employment of AI tools. However, these regulatory regimes have a lesser impact on both since Pakistan's construction industry is already affected by poor implementation and outdated policies.
Implications/Originality/Value: The findings from this study suggest the necessity of investing in technological infrastructure, regulatory measures, and social changes toward making the construction industry more sustainable. The study brings significant insights to policymakers, business managers, and researchers for understanding the AI adoption versus sustainability relationship in developing economies
Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery
No full textPurpose: This study examines the impact of management support on the functionality of internal control units (ICU) in ensuring compliance and service delivery within the Eastern Cape Department of Rural Development and Agrarian Reform (ECDRDAR). Institutional Theory point of view is what this study is based on, more especial the New Institutional Sociology (NIS) perspective. The perspective of NIS provides a vigorous framework, which can be used to explain the formal adoption and practical implementation of internal control mechanisms within government departments, the study explores key challenges undermining ICU effectiveness.
Design/Methodology/Approach: To sample the respondents, the study purposive employed sampling method was. Interviewer-administered questionnaire was used to gather data from 150 finance and ICU staff.
Findings: The results indicated that the lack of management support prevents ICU to effectively ensure compliance with controls, the lack of management support reduces the status of ICU within the department, the lack of management support result in a failure to effectively mitigate financial risks and the management failure to support ICU result in non-compliance which negatively affect service delivery.
Implications/Originality/Value: The findings emphasise the need for enhanced training, clearer policy dissemination, and organizational safeguards to mitigate lack of management on ICU personnel