IJBED 2051-848X 2051-8498 https://doi.org/10.24052/IJBED/ 11 Volume 04 Issue 2 2016-07-01 https://ijbed.org/cdn/issue_file/content_12327_18-02-20-10-13-56.pdf https://ijbed.org/cdn/issue_file/Volume%204_Number%202.pdf

110 https://ijbed.org/details&cid=110 2016-09-23 The author revisits his work on the culturally derived accounting orientations of the BRIC countries, based on Geert Hofstedes work on cultural dimensions (Hofstede, 1980) and the hypothetical derivation of four related cultural accounting dimensions (professionalism, uniformity, conservatism, and secrecy) by S. J. Gray. (Gray, 1988) (Borker, 2012a) The study is updated and re-evaluated through the application of the authors more recently developed tools for quantifying the degree of IFRS orientation -- the Composite IFRS Orientation Index and the Expanded IFRS Orientation Index. (Borker, 2014b) The study goes beyond the inputs considered in the previous BRIC analysis to include important socio-cultural factors such as corruption, political risk, educational level and business regulatory climate. These factors are considered as attributes of a new proposed fifth cultural accounting dimension beyond Greys original four, designated as stewardship. AON, 2013. AON Political Risk Map 2012. [Online] Available at: http://www.oxan.com/About/Media/News/AonPoliticalRiskMap2012.aspx Attra, C., 2012. IFRS Carve-outs and Their Impact. CFO CONNECT, February, pp. 16-18. Bandera, V. M., 2014. UMA ANÁLISE COMPARATIVA SOBRE OS NÍVEIS DE ADERÊNCIA ÀS NORMAS CONTÁBEIS SOBRE COMBINAÇÃO DE NEGÓCIOS (IFRS 3) NOS BRICS. pp. 1-36. Borker, D. R., 2012a. Accounting, Culture and Emerging Economies: IFRS in The BRIC Countries. Journal of Business and Economics Research, 10(5), pp. 313-324. Borker, D. R., 2012b. Accounting, Culture and Emerging Economies: IFRS in Central and Eastern Europe. International Business & Economics Research Journal, 11(9), pp. 1003-1017. Borker, D. R., 2012. Stepped-Up Progress on IFRS in Russia: History in The Making. International Business and Economics Research Journal, 11(2), pp. 255-268. Borker, D. R., 2013a. Is There a Favorable Cultural Profile for IFRS?: An Examination and Extension of Gray's Accounting Value Hypotheses. International Business & Economics Research Journal, 12(2), pp. 167-177. Borker, D. R., 2013b. Accounting and Cultural Values: IFRS in the 3G Economies. International Business & Economics Research Journal, 12(6), pp. 671-685. Borker, D. R., 2013b. Is There a Favorable Cultural Profile for IFRS?: An Examination and Extension of Gray's Accounting Value Hypotheses. International Business & Economics Research Journal, 12(2), pp. 167-177. Borker, D. R., 2014a. IFRS and Socio-cultural Orientation in Egypt, Iran and Iraq. Journal of Accounting and Finance, 14(5), pp. 175-185. Borker, D. R., 2014b. The IFRS Orientation Index: Quantification and Expansion of the IFRS Favorable Profile. Global Review of Business and Economic Research, 10(1), pp. 43-57. Borker, D. R., 2015. Sociocultural IFRS Value Analysis in Estonia, Latvia and Lithuania. 6(2), pp. 281-289. Braun, G. P. & Rodriguez, R. P., 2008. Earnings Management and Accounting Values: A Test of Gray (1988). Journal of International Accounting, 7(2), pp. 1-23. Buiter, W. H. & Rahbari, E., 2011. Global Growth Generators: Moving Beyond Emerging Markets and BRICs - Policy Insight no. 55. Center for Economic Policy Research, 11 April. Gillis, P., 2015. Chinese Accounting Standards and IFRS. [Online] Available at:  www.chinaaccountingblog.com Gray, S. J., 1988. Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally. Abacus, 24(1), pp. 1-15. Hofstede, G., 1980. Cultures Consequences: International Differences in Work Related Values. Newbury Park, NJ: Sage. Hofstede, G., 2001. Culture's Consequeces: Comparing Values, Behaviors, Institutions, and Organizations acrossNations. 2 ed. ed. Thousand Oaks, London, New Delhi: Sage Publications. Hofstede, G., 2013. Dimensions of National Cultures. [Online] Available at:  http://www.geerthofstede.com/dimensions-of-national-cultures Hofstede, G., Hofstede, G. J. & Minkov, M., 2010. Cultures and Organizations: Software of the Mind: Intercultural Cooperation and its Importance for Survival. New York: McGrawHill. Malik, K., 2013. Summary Human Development Report 2013, s.l.: s.n. O'Neill, J., 2001. Building Better Global Economic BRICs, New York: Goldman Sachs. PWC, 2015. IFRS Adoption by Country, s.l.: PriceWaterhouseCoopers. Transparency International, 2013. Corruption Perceptions Index 2012. [Online] Available at: http://www.transparency.org/cpi2012/results [Accessed 30 April 2013]. World Bank, 2013. Ease of doing business index. [Online] Available at:  http://data.worldbank.org/indicator/IC.BUS.EASE.XQ https://ijbed.org/cdn/article_file/i-11_c-110.pdf David R. Borker IFRS BRICs Accounting and culture 4770 14 0

111 https://ijbed.org/details&cid=111 2016-09-23 Objective: Over a period of fifty years, the ratio of female participation in the labor force of Saudi Arabia is extremely low. This exposition is an effort to examine the affiliation among female fertility and labor supply in the Kingdom of Saudi Arabia. Methods: The data for this research was gathered through a questionnaire circulated between the employed and unemployed females in Jeddah; situated in the western region. Results: By implementing the binary logistic deterioration, factors which were related to fertility did not illustrate numerical implication on the likelihood of females taking part in the labor market. However, factors which were associated with, education, husbands income, age and family income had major considerable impact on female taking part in the Saudi labor market. Conclusion: It has been concluded that there is higher affiliation present between fertility and female labor supply. Al-Dehailan, S.S., 2007. The participation of women in Saudi Arabia's economy: Obstacles and prospects (Doctoral dissertation, Durham University). Alfarraj, D.A., Somily, A.M., Alssum, R.M., Abotalib, Z.M., El-Sayed, A.A. and Al-Mandeel, H.H., 2015. The prevalence of Chlamydia trachomatis infection among Saudi women attending the infertility clinic in Central Saudi Arabia. Saudi medical journal, 36(1), p.61. Al-Masah. 2010. The Saudi Woman: A Catalyst for Change? Al-Masah capital limited Al-Omran & Abdulaziz. 2010. Unemployment in Saudi Arabia: A serious issue for the Saudi youth: London Business School Ghada Fayad, Mehdi Raissi, Tobias Rasmussen, and Niklas Westelius. 2012. Saudi Arabia, Selected Issues. International Monetary Fund. Khraif, R.M., 2001, August. Fertility in Saudi Arabia: levels and determinants. In XXIV General Population Conference, Salvador, Brazil (Vol. 18, p. 24). Menard, Scott. 1997. Applied Logistic Regression Analysis (Second Edition ed. Vol. 106): SAGE Publications, Inc. Ministry of Higher Education, General Department for Planning & Statistics. 2010. Women in higher education, Saudi initiatives and achievements King Fahd National Library Cataloging. Ministry of labor of the kingdom of SaudiArabia. 2009. Saudi employment strategy Ministry of Labor. 2005. Labor Law. Ministry of Labor. Patterson, K., 2013. Education and Female Labor Market Participation in the Middle East: A Case Study of Turkey and Saudi Arabia. Qureshi, R., 2014. Human resources development and the status of women labor force in Saudi Arabia: a critical analysis. International Journal of Current Research and Academic Review, 2(4), pp.144-155 Survey, LabourForce. 2012. Labor force survey: Central Department of statistics and information. Upadhyay, U.D., Gipson, J.D., Withers, M., Lewis, S., Ciaraldi, E.J., Fraser, A., Huchko, M.J. and Prata, N., 2014. Women's empowerment and fertility: A review of the literature. Social Science & Medicine, 115, pp.111-120 Welsh, D.H., Memili, E., Kaciak, E. and Al Sadoon, A., 2014. Saudi women entrepreneurs: a growing economic segment. Journal of Business Research, 67(5), pp.758-762 https://ijbed.org/cdn/article_file/i-11_c-111.pdf Halah Essam Alattas Labor Supply Labor Force Fertility Logistic regression 5238 10 0

112 https://ijbed.org/details&cid=112 2016-09-23 This article reexamines the pollution heaven hypothesis, using measureable environmental indicators to quantify the laxity of pollution control enforcements. The article examines the impact of pollution control enforcements on FDI inflow in industries across the spectrum as well as individual industries. The study was done on a global platform with separate groups of ASEAN countries and domestically within Thailand. Data from the World Bank, UNCTAD and Thailand’s Board of Investment between years 2008 to 2013 were used with panel data regression. Mixed results were obtained; low levels of pollution control enforcements significantly attract FDI inflow to ASEAN countries and East Asia Pacific Region, while in the cases of Europe, Central Asia and Latin America no significant result was found. For Thailand, as a host country, firm-level evaluation procedures using pollution intensity value together with laxity of pollution control enforcements were evaluated. Foreign investors from various countries consider that low levels of pollution control enforcements in Thailand reflected significantly and attracted their investment decisions. Chung, Sunghoon., 2014. Environmental Regulation and Foreign Direct Investement: Evidence from South Korea. Journal of Development Economics, 108, 222-236. Co, Catherine Y. and List, John A., 2000. The Effects of Environmental Regulations on Foreign Direct Investment. Journal of Environmental Economics and Management, 40, 1-20. Copeland, B.R and Taylor, M.S., 2003. Trade and The Environment. Princeton University Press. Copeland, B.R and Taylor, M.S., 2004. Trade, Growth and the Environment. Journal of Economic Literature, 42(1), 7-71. Dean, J.M., Lovely M.E, and Wang, Hua., 2009. Are Foreign Investors Attracted to Weak Environmental Regulation? Evaluating the Evidence from China. Journal of Development Economics, 90, 1 - 13. Dean, J.M., 2000. Does Trade Liberalization Harm the Environment? A New Test. Canadian Journal of Economics, 35(4), 819-842. Dean, J.M. and Lovely M.E., 2008. Trade Growth, Production Fragmentation, and China's Environment. National Bureau of Economic Research Working Paper. Available at the National Bureau of Economic Research website: http://www.nber.org/papers/w13860 [Access October 2014] Jaffe, A.B. and Palmer, Karen., 1997. Environmental Regulation and Innovation: A Panel Data Study. The Review of Economics and Statistics, 79(4), 610-619. Levinson, A., 1996. Environmental Regulations and Manufacturers' Location Choices:  Evidence from the Census of Manufactures. Journal of Public Economics, 62, 5-29. Levinson, A., 2009. Technology, International Trade, and Pollution from US Manufacturing. The American Economic Review, 99(5), 2177-2192. Levinson, A. and Keller, W., 2002. Pollution Abatement Costs and Foreign Direct Investment Inflow to U.S. States. The Review of Economics and Statistic, 84(4), 691-703. Levinson, A. and Taylor M.S., 2008. Unmasking the Pollution Heaven Effect. International Economic Review, 49(1), 223-254. Milner, C., Reed G. and Talerngsri, Pawin., 2004. Foreign Direct Investment and Vertical Integration of Production by Japanese Multinationals in Thailand. Journal of Comparative Economics, 32, 805-821. Smarzynska, B.K. and Wei, Shang., 2001. Pollution Heavens and Foreign Direct Investment: Dirty Secret or Popular Myth?. National Bureau of Economic Research Working Paper. Available at the National Bureau of Economic Research website: http://www.nber.org/papers/w8465 [Access August 2014] Wagner U.J. and Timmins C.D., 2009. Agglomeration Effects in Foreign Direct Investment and the Pollution Heaven Hypothesis. Environmental and Resources Economics, 43, 231-256. Xing Y. and Kolstad C.D., 2002. Do Lax Environmental Regulations Attract Foreign Investment?. Environmental and Resources Economics, 21, 1-22. Zeng, Ka., 2012. Do Developing Countries Invest Up? The Environmental Effects of Foreign Direct Investment from Less-Developed Countries. World Development, 40(11), 2221-2233. https://ijbed.org/cdn/article_file/i-11_c-112.pdf Kanthasat Boontem Pollution Heaven Hypothesis Foreign Direct Investment (FDI) environment pollution control enforcement laxity. 5861 9 0

113 https://ijbed.org/details&cid=113 2016-09-23 This article is about the effects of good practice achievement on stakeholder acceptance. The study examines the relationship between good practice achievement and stakeholder acceptance, where corporate image is taken as a mediator. The samples were 486 chief executive officers (CEO) who participated in the national agro processing industry of Thailand. The ordinary least squares (OLS) regression analysis was employed for data analysis. The findings show that good practice achievement, in which consists of fairness, transparency, accountability, responsibility, consistency, and independent, have the positive effect on corporate image significantly (p Angelou GN, Economides AA. (2014). "Investment flexibility and competition modeling for broadband business." Telecommunications Policy, 38(5–6), 438-48. Arora, A., A. Fosfuri. (2003). Licensing the market for technology. Journal of Economic Behavior and Organization 1522, 1-19. Asker, David A. Kumar, V. and Day George S., (2001) Marketing Research, New York: John Wiley and Sons. Black DC, Wallbrink PJ, Jordan PW. (2014). "Towards best practice implementation and application of models for analysis of water resources management scenarios." Environmental Modelling & Software, 52:136-48. Chu W-K, Yang N-T, Yang S-Y. (2016). "Corporate governance’ impact on research and development." Journal of Business Research, 69(6):2239-43. Cristan R, Aust WM, Bolding MC, Barrett SM, Munsell JF, Schilling E. (2016). "Effectiveness of forestry best management practices in the united states: Literature review." Forest Ecology and Management, 360:133-51. Fernandes G, Ward S, Araújo M. (2015). "Improving and embedding project management practice in organisations — a qualitative study." International Journal of Project Management, 33(5):1052-67. Hair, J. F., Black, C. W., Babin, B. J., Anderson, R. E., and Tatbam, R. L. (2006). Multivariate data analysis. New Jersey: Pearson Educations, Inc. Jo H, Song MH, Tsang A. (2016). "Corporate social responsibility and stakeholder governance around the world." Global Finance Journal, 29:42-69. Khan AS, Rasheed F. (2015). "Human resource management practices and project success, a moderating role of islamic work ethics in pakistani project-based organizations." International Journal of Project Management, 33(2):435-45. Kim J, Song HJ, Lee C-K. (2016). "Effects of corporate social responsibility and internal marketing on organizational commitment and turnover intentions." International Journal of Hospitality Management, 55:25-32. Martin G, Farndale E, Paauwe J, Stiles PG. (2016). "Corporate governance and strategic human resource management: Four archetypes and proposals for a new approach to corporate sustainability." European Management Journal, 34(1):22-35. Nunnally, Jum C. and Bernstein, Ira H. (1994). “Psychometric Theory”, New York : n.p. Nuttavong Poonpool. (2016). internal audit competency of the firms within Chemical products of Thailand: impacts on risk management efficiency and client acceptance. Journal of Humanities and Social Sciences Mahasarakham University. 35(2) Nuttavong Poonpool. (2016). Proactive profit planning of the firms within Export businesses of Thailand: impacts on forward integration and market effectiveness. Journal of Commerce-Burapha Review. 11(1) Osman I, Alwi SFS, Mokhtar I, Ali H, Setapa F, Muda R, et al. (2015). "Integrating institutional theory in determining corporate image of islamic banks." Procedia - Social and Behavioral Sciences, 211:560-7. Rahman NAA, Hassan S, Said J. (2015). "Promoting sustainability of microfinance via innovation risks, best practices and management accounting practices." Procedia Economics and Finance, 31:470-84. Shnayder L, van Rijnsoever FJ, Hekkert MP. (2016). "Motivations for corporate social responsibility in the packaged food industry: An institutional and stakeholder management perspective." Journal of Cleaner Production, 122:212-27. Vicente-Oliva S, Martínez-Sánchez Á, Berges-Muro L. (2015). "Research and development project management best practices and absorptive capacity: Empirical evidence from spanish firms." International Journal of Project Management, 33(8):1704-16. Xue S, Hong Y. (2016). "Earnings management, corporate governance and expense stickiness." China Journal of Accounting Research, 9(1):41-58. Wilkins S, Huisman J. (2014). "Corporate images' impact on consumers' product choices: The case of multinational foreign subsidiaries." Journal of Business Research, 67(10):2224-30. Zahra, S.A., R.D. Ireland, I. Gutierrez and M.A. Hitt, (2000). “Privatization and entrepreneurial transformation: Emerging issues and a future research agenda.” Academy of Management Review, 25 (3), 509–24 https://ijbed.org/cdn/article_file/i-11_c-113.pdf Nuttavong Poonpool Kriangsak Chanthinok Krittaya Sangboon Duangduen petra Good practice achievement Corporate image Stakeholder acceptance 30153 20 0

114 https://ijbed.org/details&cid=114 2016-09-23 Sustainable urban development (SUD) is influenced by social, cultural, economic and environmental sustainability (ES) of developing and developed countries. Our paper will focus on the challenges confront the developing countries in sustainable urban development an application will be on Egypt, which will clarify current situation and future challenge will assess the impact of sustainable development on developing country to propose some possible directions for the future .A new solution of improving sustainability of developing cities (SDC) should be found. Adedeji Darmola & Ezijy O .IBem, 2010,Urban Environmental Problems in Nigeria: implication for Sustainable Development Journal of Sustainable Development In Africa ,volume 12, No 1, p27 Anita Kiamba, PHD, 2012, The Sustainability of Urban Development in Developing Economics, The Journal of Sustainable Development, Vol 8, PP20-25 European Planning Studies, 2001, Urban Planning and Sustainable Development, vol 9, no 4, pp505-509-511 Fuller, D., Bultjens, J., and Cummings, E. 2005, Ecotourism and Indigenous micro-enterprise Formation in Northern Australia Opportunities and Constraints. Tourism Management, p26, 891-904. Jeffry R ken worth, 2003 The eco –city ten Transport and Planning Dimensions for Sustainable City Development, vol 18, p (1): 71 The Egyptian Cabinet Information and Decision Support Center, September 2009, Sustainable Cities in Egypt, Learning From Experience: Potentials and Preconditions for New Cities in Desert Area, Center for Future Studies , p 77 Kinga Soltesz, 2010, Sustainable Development and Developing Countries –p144-155. Leishen , Shen Gkui Cheng ,  Aaron James Gunson , Hui Wan, Urbanization, 2010 Sustainability and the Utilization of Energy and Mineral Resources in china, , El Sevier , vol 22 no 4 page 289 Map for Egypt 2017, June 1998 General Organization for Physical Planning, Development and Construction, p30  Newman & Kenworthy, supra note, 2011 sustainable development p 14, t66 World Bank, 2008 Report, PVIII https://ijbed.org/cdn/article_file/i-11_c-114.pdf Sherine El Sakka Sustainable urban development (SUD) environmental sustainability (ES) sustainability of developing cities (SDC). 5716 8 0

115 https://ijbed.org/details&cid=115 2016-09-23 Despite substantial evidence that economic growth is influenced by taxation, the impact of Section 179 on GDP is unclear. Section 179 of the Internal Revenue Code enacted in 1958 has operated for several decades in the United States. In addition, in late 2010, two congressional acts affecting Section 179 have been passed, i.e. The Tax Relief Act of 2010 and The Small Business Jobs Act of 2010. The essence of these adoptions is to provide incentives for corporate as well as individual taxpayers. However, there are concerns as to the degree of economic growth these adoptions will provide. This research is therefore focused on showing the correlation between these Section 179 deductions, depreciation and economic growth as the Section 179 figures are debated and changed annually. The study suggests that annual increments of capital depreciation deductions will aid corporate growth as well as other variables that affect economic growth in the United States. However, the benefits for small business are lower than for corporations. Ayres, Robert U.; Warr, Benjamin (2006). Economic growth, technological progress and energy use in the U.S. over the last century: Identifying common trends and structural change in macroeconomic time series, INSEAD. Baierla, G., Nishimura, K., Yano, M. (1998). “The role of capital depreciation in multi-sectoral models”, Journal of Economic Behavior & Organization, Vol. 33, Issues 3–4, pp. 467–479. Barro, Robert J. (1998). "Determinants of Economic Growth: A Cross-Country Empirical Study," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262522543, April. Bartlett, Bruce (2013). “Depreciation’s Place in Tax Policy”, Retrieved from the New York Times: http://economix.blogs.nytimes.com/2013/09/10/depreciations-place-in-tax-policy/?_r=0 Cohen, D. S., Cummins, J. (2006). “A Retrospective Evaluation of the Effects of Temporary Partial Expensing”, Federal Reserve Board, Finance and Economics Discussion Series, Working Paper No. 2006-19. Galor, Oded (2005). From Stagnation to Growth: Unified Growth Theory. Handbook of Economic Growth, Elsevier. Guenther, Gary (2015). “The Section 179 and Bonus Depreciation Expensing Allowances: Current Law and Issues for the 114th Congress”, Congressional Research Service. Helpman, E. (2004). The Mystery of Economic Growth, Harvard University Press. Hoffelder, Kathy (2013). “How Depreciation Can Hurt the Economy”, Retrieved from http://ww2.cfo.com/tax/2013/05/how-depreciation-can-hurt-the-economy/ Holtz-Eakin, Douglas (1995). “Should Small Businesses Be Tax-Favored?”, National Tax              Journal, September 1995, pp. 389. House, C., Shapiro, D.M. (2006). “Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation”, National Bureau of Economic Research, working paper no. 12514 (Cambridge, MA: September 2006), pp. 2. Knittel, Matthew (2007). “Corporate Response to Accelerated Depreciation: Bonus Depreciation for Tax Years 2002-2004”, Department of the Treasury, Office of Tax Analysis, Working Paper 98. Levine, Ross (1998). "Robert J. Barro, Determinants of Economic Growth: A Cross-Country Empirical Study", Journal of Comparative Economics, Elsevier, vol. 26(4), pp. 822-824. McCallum, Bennett T. (1996). "Neoclassical vs. endogenous growth analysis: an overview," Economic Quarterly, Federal Reserve Bank of Richmond, issue Fall, pp. 41-71. Pomerleau, Kyle (2013). “Capital Cost Recovery across the OECD”, Tax Foundation Publications. Sinn, Hans-Werner (1981). “Capital Income Taxation, Depreciation Allowances and Economic Growth: A Perfect-Foresight General Equilibrium Model”, Zeitschrift für Nationalökonomie / Journal of Economics, Vol. 41, No. 3/4, pp. 295-305. Solow, Robert M.  (1956). "A Contribution to the Theory of Economic Growth", The Quarterly Journal of Economics, 70 (1), pp. 65-94. Swan, Trevor W. (1956). "Economic Growth and Capital Accumulation”, Economic Record, 32, pp. 334–61. Treasury Department study (1989). “A History of Federal Tax Depreciation Policy”, Washington, D.C. https://ijbed.org/cdn/article_file/i-11_c-115.pdf Xiaoli Yuan Ebere A. Oriaku Tax Code Section 179 Depreciation Economic Growth. 5303 10 0

117 https://ijbed.org/details&cid=117 2016-09-23 This study investigated a number of large UK companies strategies in reducing emissions of carbon dioxide (CO2) in their supply chain operations. In-depth interviews were conducted with logistics/supply chain (SC) managers across different sectors. The research identified the main CO2 reduction strategies, and examined these in the light of existing literature in the research domain. One of the key findings was that there was a strong tension between cost reduction (identified as the major driver for reducing CO2) and lack of resources (the main barrier). It was also found that most CO2 reduction strategies had started only fairly recently, and so far, were mainly operational and tactical in nature. This study makes an empirical contribution to a better understanding of how companies form their CO2 reduction strategies in response to environmental pressures. It has implications for policy makers in terms of how to motivate logistics/SC managers to implement strategies to reduce the environmental impact of CO2 emissions in their business operations. Therefore, it is recommended that logistics/SC managers develop and implement practical initiatives and strategies to reduce CO2 emissions, and to embed these into corporate strategy. Aronsson, H. and Brodin, M. H. (2006). The environmental impact of changing logistics structures. International Journal of Logistics Management, 17 (3), 394-415. Beamon, B. M. (2008). Sustainability and the Future of Supply Chain Management. Operations and Supply Chain Management, 1 (1), 4-18. Carter, C.R. and Easton, P.L. (2011), “Sustainable supply chain management: evolution and future directions”, International Journal of Physical Distribution & Logistics Management, Vol. 41 No. 1, pp. 46-62. CCC (2008). Building a Low Carbon Economy: the UK’s Contribution to Tackling Climate Change. Committee of Climate Change. Available from: http://www.theccc.org.uk/reports/building-a-low-carbon-economy [Accessed 6 April 2015]. Cherrett, T., S. Maynard, McLeod, F. and Hickford, A. (2010). Reverse logistics for the management of waste. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. Cullinane, S. L. and Edwards, J. B. (2010). Assessing the Environmental Impacts of Freight Transport. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. Doherty, S. and Hoyle, S (2009). Supply Chain Decarbonization: The Role of Logistics and Transport in Reducing Supply Chain Carbon Emissions. World Economic Forum. Edwards, J. B., Wang, Y., Potter, A. and Cullinane, S. (2010). E-commerce, E-logistics and the Environment. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. Eglese, R. and Black, D. (2010). Optimizing the routing of vehicles. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. Ehrhart, C. E. (2010). Delivering Tomorrow: Towards Sustainable Logistics. Bonn: Deutsche Post AG. Eisenhardt, K. M. and Zbaracki, J. J. (1992). Strategic Decision Making. Strategic Management Journal, 13, 17-37. EUROSTAT (2010). Freight transport statistics. Available from:  http://ec.europa.eu/eurostat/statistics-explained/index.php/Main_Page.  [Accessed 4 Feb 2016]. Khan-Ribeiro, S. and Kobayashi, S. (2007). Transport and its infrastructure. In: Change, I.-g. P. o. C. (ed.) Fourth Assessment Report: Climate change 2007 - mitigation of climate change. Geneva. Marchant, C. (2010). Reducing the Environmental Impact of Warehousing. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. McGinnis, M. A. and Kohn, J. W. (1990). A Factor Analytic Study of Logistics Strategy. Journal of Business Logistics, 11 (2), 41-63. McKinnon, A. (2001). Integrated Logistics Strategy. In: Brewer, A., Button, K. J. and Hensher, D. A. (eds.) Handbook of Logistics and Supply Chain Management. Elsevier Science Ltd. McKinnon, A. (2007). CO2 Emissions from Freight Transport in the UK. Edinburgh: Climate Change Working Group of the Commission for Integrated Transport. McKinnon, A. (2010a). Environmental sustainability. A new priority for logistics managers In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics. Improving the environmental sustainability of logistics. London: Kogan Page Limited. McKinnon, A. (2010b). Environmental Sustainability: A new priority for logistics managers. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. McKinnon, A. (2010c). Green Logistics: The Carbon Agenda. LogForum, 6 (3), 1-9. McKinnon, A. (2010d). Increasing fuel efficiency in the road freight sector. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. McKinnon, A. and Edwards, J. (2010). Oportunities for improving vehicle utilization. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. Mollenkopf, D., Stolze, H., and Tate, W.L. and Ueltschy, M. (2010) "Green, lean, and global supply chains", International Journal of Physical Distribution & Logistics Management, Vol. 40 Iss: 1/2: 14 - 41. Piecyk, M., McKinnon, A. and Allen, J. (2010). Evaluating and Internationalizing the Environmental Costs of Logistics. In: McKinnon, A., Cullinane, S., Browne, M. and Whiteing, A. (eds.) Green Logistics: Improving the environmental sustainability of logistics. London: Kogan Page Limited. Rubin, H. J. and Rubin, I. S. (1995). Qualitative interviewing: The art of hearing data, CA, Sage. Wu, H.-J. and Dunn, S. C. (1995). Environmentally Responsible Logistics Systems. International Journal of Physical Distribution & Logistics Management, 25 (2), 20-38. Yin, R. K. (2003). Case Study Research, Designs and Methods, London, Sage Publications Ltd. https://ijbed.org/cdn/article_file/i-11_c-117.pdf Yongmei Bentley CO2 emissions reduction logistics strategies 5008 11 0

118 https://ijbed.org/details&cid=118 2016-09-23 Armenia is a landlocked country which gained its independence about 24 years ago. A big portion of population (44.2%) is still involved in agriculture and mostly consists of smallholder farmers. More than 20% of Armenias GDP comes from agriculture. The government considers organic agriculture as a priority area in the countrys agro-food policy as well as part of sustainable development. However, organic farming is still on its early stages of development just like in other Eastern European, Caucasian and Central Asian countries. Yet, the country already has an organic certification body which is recognized both in the US and the EU, organic supermarket in the capital city and a growing demand for organic products. Those smallholder farmers and especially the organic producers face difficulties accessing markets, gathering necessary information, meeting quality control and food safety requirements, certifying their production as organic or fair trade, accessing credits and so on. Researchers believe that smallholder agriculture can play an important role in reducing global poverty as a vast number of worlds poor are rural households that are involved in agriculture. Armenian smallholders are no exception and they face most of the same challenges and problems that peasants from other parts of the world do. This paper studies one of the ways that these challenges can be overcome, that is, collective action which has proved to be successful in many cases. Although collective action can be very useful and helpful for smallholder farmers and there is even a small successful example from the organic sector in Armenia, it is not a panacea. 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119 https://ijbed.org/details&cid=119 2016-09-23 The objective of the study is to investigate the Impact of Motivational Factors such as extrinsic, intrinsic rewards and social motivational on employee commitment and performance enhancement in profit oriented firms with a focus on selected Brewery Manufacturing firms in Nigeria. Data for this research is obtained from both primary and secondary sources. The sample size for the study is 280 from six (6) Brewery firms. Multiple Regression test was used in testing the two (2) formulated hypotheses. The study findings revealed that motivational factors such as Intrinsic, extrinsic and social motivation have a good relationship with employee commitment and performance enhancement in profit oriented firms especially Brewery manufacturing companies. Other findings were that lack of motivational incentives will lead to employee frustration in these companies. The study recommends that adequate and consistent provision of intrinsic, extrinsic and social motivational incentive packages to staff to facilitate employee commitment and high performance attainment is important at all times. The study also recommended that, establishing organizational objectives and goals by companies is a good starting point by management to know the essential motivational incentives that should be granted to employees for productivity attainment. Baridam, D. (2001).  Research Methods in Administrative Sciences, Choba–Port–Harcourt, University of Port Harcourt Publishing House. Bateman, T. S. and Snell, S. A. (1996).  Management: Building Competitive Advantage, 4th Edition, Boston: Irwin McGraw Hill Publishers. Buchanan, D. and Huczynski, A. (2004). Organizational Behavior: An Introductory Text, 5th Edition, Boston: FT Prentice Hall. Daft, R. L. (2008).  New Era of Management; 2nd Edition, Mason – Ohio: Thomson Higher Education. Dugguh, S. I. (2008).  Management Theory and Practice: Makurdi: Oracle Business Limited Publishing. Dyck, B. and Neubert, M. J. (2008). Principles of Management: International Student Edition; Australia; South – Western Cengage Learning. Faunce, W. (1968).  Social Problems of an Industrial Organization, New York: McGraw – Hill Book Company. Gay, L. R. (1996). Educational Research; Competencies for Analyses and Application, 5th Edition, Ohio: Mcrrell Publishing Company. Griffins R. W. (1997). Management, 5th Edition, New Delhi; A.I. T. B.S. Publishers and Distributors (Regd). Herzberg et al (1959). The Motivation at work, 2nd Edition, New York: John Willey and Sons Inc., Pp. 113 – 114. Langton N. Robbins S. P., and Judge T. A. (2010).  Organizational Behavior: Concepts, Controversies, Applications; 5th Canadian Edition; Toronto: Pearson Publishers. Luthans, F. (2002). Organizational Behavior; International Edition, Boston: McGraw Hill Publishers. Maslow, A. (1943).  “A Theory of Human Motivation”, Psychological Review, Vol. 1, P. 396. Mcshane, S. L. and Glinow, M. A. (2000). Organizational Behavior, Boston: Irwin McGraw Hill Publisher. Meyer, J. P., Paumonen S. V., Gellatly, I. R. Goffin R. D., and Jackson, D. N. (1989). “Organizational Commitment and Job Performance: It’s the Nature of the commitment that counts, Journal of Applied Psychology Vol. 74, Pp 152 – 156. Mullins, L. J. (1996).  Management and Organizational Behavior; Boston: Pitman Publishing. Nwachukwu, C. C. (2011).  Human Resource Management, 2nd Edition, Port Harcourt: Davidstones Publications Ltd. Nwachukwu, C. C. (2007). Management Theory and Practice; Revised Edition; Ibadan: African First Publishers Limited. Porter, L. W. and Lawler, E. E. (1968).  Managerial Attitudes and Performance; London: Irwin Publishers. Robbins, S. (1998). Organizational Behavior: Concepts, Controversies and Applications; 8th Edition, New Jersey: Prentice Hall, Publishers. Sev. J. T. (2013) Management: Theory and Practice, Makurdi: Seron Press Limited. Shore, L. M. and Wayne, S. J. (1993). “Commitment and Employee Behavior: Comparison of Affective and Continuance commitment with perceived Organizational Support”, Journal of Applied Psychology, Vol. 78 Pp 774 – 780. Wendell French (1974).  The Personnel Management Process: Human Resource Administration; 3rd Edition, Boston Mass: Houghton Mifflin Company. Yalokwu, P. O. (2006).  Fundamentals of Management, 2nd Edition, Lagos; African Centre for Management and Education. Yamnane, T. (1984). Statistics: An Introductory Analysis, New York: Harper and Row Publishers.    Zedeck, S. and Blood, M. (1974). Foundation of Behavioral Social Research in Organization; Belmont: Wardsworth Publishing Company. https://ijbed.org/cdn/article_file/i-11_c-119.pdf Sev Joseph Teryima Alabar Terseer Timothy Avanenge Faajir Emakwu John Ugba Vivien Motivational Factors Employee Commitment Performance Enhancement Profit-Oriented Firms Frustration Determinants 45326 12 0