The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals

Purpose: The purpose of this study is to identify economic sustainability criteria for hotel enterprises in order to operate smoothly and acheive sustainability in the long term. Theoretical framework: Recent literature has reported important aspects of sustainability in the hotel industry. However, there is much more to be explored and applied mainly in the field of economic sustainability. Design/methodology/approach: The study is based on literature review related to economic sustainability in the hotel industry. For the purpose of the study indicators that can be applied in practice and highlight important conclusions are selected and enriched. Findings: New economic sustainability criteria are proposed, such as healthy profitability ratio, financial stability ratio, room occupancy, income per guest, etc. Research, Practical & Social implications: The study is expected to enrich theoretical advancements. The findings are also expected to enlighten economic sustainability criteria to help hotel enterprises generate positive societal and environmental outcomes. Originality/value: New economic sustainability criteria are reported along with the need to fill the gap in the literature.

“…Sustainability achievement is considered a major objective for enterprises to stay competitive in the current era of business (Ahmad, & Sulaiman, 2023;Alkhodary, 2023).…”

Section: Introductionmentioning

confidence: 99%

Economic Sustainability of Tourism Enterprises: a Proposal of Criteria in the Hotels

Vasilakakis¹,

Tabouratzi²,

Sdrali³

2023

“…The environment is regarded as a collection of fundamental and essential elements that surround humans which includes water, air, and land, as well as plant and animal life (Ahmad & Sulaiman, 2023). The notion of sustainable development as a way of assuring a sustainable environment has yet to be embraced by a wider number of developing countries in Africa, including Nigeria.…”

Section: Introductionmentioning

confidence: 99%

“…Several national and worldwide initiatives to improve environmental conditions have been made in response to economic factors that are compromising the sustainability of the earth's natural systems (Obaji, 2021). Environmental issues are severe and are thought to be under international control (Ahmad & Sulaiman, 2023), but in Nigeria today, the urge for development, economic factors have supplanted environmental protection and, thus, environmental degradation and deterioration.…”

Section: Introductionmentioning

confidence: 99%

A Realistic Approach Towards Attaining Sustainable Environment Through Improved Public Participation in Nigeria

Awhefeada¹,

Aloamaka²,

Kore-Okiti³

2023

Purpose: The aim of this study is to examine the critical need for effective public participation in Nigeria as a means of enhancing sustainable development and cooperation among Indigenous peoples, as well as to advocate for the removal of legislative, judicial, and administrative barriers to participation in environmental law governance. Theoretical Framework: The existing literature has failed to address the gamut of legal, regulatory, and declarations (particularly Principle 10 of Rio 1992) and administrative frameworks for environmental protection and governance in Nigeria. These appeared to be a farce, hence the refusal to integrate the public and stakeholders’ opinions in environmental management that may conflict with official government policy. Design/Methodology/Approach: The doctrinal method of analysis was adopted. It was based on current materials and drew on contrasting views of learned authors and scholars, as well as various legislative sources. Data was obtained using texts, articles, journals, case law, electronic sources, legislation, and other policy documents. Findings: The results shows how the present legal and regulatory framework for the protection of the environment in Nigeria contradicts the concept of improved public participation. Research, Practical & Social implications: The study suggest the development of an effective legislative framework that incorporates the guiding principles of global public participation initiatives for environmental sustainability. Originality/Value: The value of the study reveals the global significance and the potential of public participation to improve the sustainability of the environment in Nigeria are essential to advancing the status of Principle 10 of the Rio Declaration as an emergent customary international law.

“…According to (Akinola, Afolabi & afolabi, 2022, Akinola, 2023, numerous parents and guardians until now, sent their children and wards to schools to fulfill all righteousness of passing required examinations, for certification leading to securing well-paid jobs in the nearest future but ironically, these graduates and school leavers end up becoming frustrated when they could not secure white-collar jobs. As affirmed by Burhan, Turki & Alia (2023) that education and the According to (Erinsakin, Ibidapo & Akinola, 2017, Iheanacho, 2017Oyekan, 2000), they stressed that every year, Nigerian tertiary educational institutions produce a multitude of graduates who joined the labour market as unemployed youths in an astronomical number. (Odewole, Erinsakin & Agun, 2021), asserted that "Nigeria is considered as one of the countries with incessant unemployment rates in the World and that the youths are mostly affected by the menace of unemployment".…”

Section: Introductionmentioning

confidence: 99%

Youth Empowerment Programmes Through Entrepreneurial Skills Acquisition for Self-Reliance in Ondo State, Nigeria: An Appraisal

Akinola,

Laosebikan,

Akinbode

et al. 2023

Purpose: The study appraised youth empowerment programmes through entrepreneurial skills acquisition for self-reliance in Ondo State, Nigeria. Theoretical framework: The conceptual framework was developed based on an extensive literature review to establish the relationship between youth empowerment, entrepreneurial skills acquisition and self-reliance. This framework serves as a guiding structure for the study, determining the way out of the virulent, devastating, torturing, and continuous menace of poverty and unemployment bedeviling the youths of Nigeria and proffer lasting solution through entrepreneurial skills acquisition for self-reliance. Design/Methodology/Approach: The study adopted empirical research approach. Data was gathered from four hundred and fifty participants drawn from six Entrepreneurial Skills Acquisition Centres in three Local Government Areas of Ondo State. The collection of data was by the means of a questionnaire that was structured and well-validated titled Entrepreneurial Skills Acquisition for Job Creation Questionnaire. Descriptive and inductive statistics were used for the data analysis. Findings: The outcome revealed that many jobless school leavers and graduates in Ondo State were completely ignorant of training opportunities provided by Ondo State Government due to inadequate publicity of the programmes. The Entrepreneurial Skills Acquisition Programmes were not sufficiently funded; most of the Centre buildings were dilapidated and poorly maintained; while the resource persons at the Centres were grossly inadequate and poorly motivated. The acquired entrepreneurial skills have been helping the recipients to set up small-scale business enterprises for self-employment and reliance. Research, Practical and Social implications: The study contributes immensely and shows that it is no more contestable that in Nigeria today, the acquirement of appropriate entrepreneurial skills will greatly assist the jobless school leavers and tertiary educational institutions graduates in ameliorating the problem of unemployment and poverty and also lessen the several crimes and social vices commonly committed by most youths of Nigeria. The Nigerian youths who have acquired entrepreneurial skills will undoubtedly decide properly on the business enterprise to embark upon and how to seek initial financial assistance to put it in progress. Originality/Value: The conceptual framework of the study, its empirical research approach, incomparable modality, and practical recommendations contribute to the existing body of knowledge on youth empowerment programmes through entrepreneurial skills acquisition which champions the reduction of unemployment and poverty in Nigeria. It as well providing valuable direction for stakeholders in building a supportive creativity in the educational system.