The objective of this study is to investigate the existence of a relationship between executive remuneration and financial performance in 28 Brazilian companies from the industrial sector. These companies have been se...The objective of this study is to investigate the existence of a relationship between executive remuneration and financial performance in 28 Brazilian companies from the industrial sector. These companies have been selected among those companies elected as ＂The Best Companies to Work for in Brazil＂. In order to operationalize the remuneration variable, the authors use the monthly salary, the variable salary and three indexes--of benefits, career and professional development--which have been created especially for this survey. To measure financial performance, the authors use three accounting measures： sales growth, return on equity （ROE） and return on sales （ROS）. The results point the existence of a relationship between executive remuneration and financial performance.展开更多
In this paper, the changes in temperature and precipitation extremes over the next 20-30 years (2021-2050) in relative to the present day (1986-2005) under the Intergovernmental Panel on Climate Change (IPCC) Special ...In this paper, the changes in temperature and precipitation extremes over the next 20-30 years (2021-2050) in relative to the present day (1986-2005) under the Intergovernmental Panel on Climate Change (IPCC) Special Report on Emissions Scenarios (SRES) A1B scenario are analyzed based on a high-resolution climate change simulation performed by a regional climate model (the Abdus Salam International Center for Theoretical Physics (ICTP) RegCM3). The extreme indices of summer days (SU), frost days (FD), and growing season length (GSL) for temperature and simple daily intensity index (SDII), number of days with precipitation ≥10 mm d-1 (R10), and consecutive dry days (CDD) for precipitation are used as the indicators of the extremes. The results show that the indices simulated by RegCM3 in the present day show good agreement with the observed. A general increase in SU, a decrease in FD, and an increase in GSL are found to occur in the next 20-30 years over China. A general increase in SDII, an increase in R10 over western China, and a decrease in R10 in north, northeast, and central China are simulated by the model. Changes in CDD are characterized by a decrease in the north and an increase in the south and the Tibetan Plateau.展开更多
文摘The objective of this study is to investigate the existence of a relationship between executive remuneration and financial performance in 28 Brazilian companies from the industrial sector. These companies have been selected among those companies elected as ＂The Best Companies to Work for in Brazil＂. In order to operationalize the remuneration variable, the authors use the monthly salary, the variable salary and three indexes--of benefits, career and professional development--which have been created especially for this survey. To measure financial performance, the authors use three accounting measures： sales growth, return on equity （ROE） and return on sales （ROS）. The results point the existence of a relationship between executive remuneration and financial performance.
基金supported by the National Basic Research Program of China(Grant No.2009CB421407)the China-UK-Swiss Adapting to Climate Change in China Project (ACCC)-Climate Science
文摘In this paper, the changes in temperature and precipitation extremes over the next 20-30 years (2021-2050) in relative to the present day (1986-2005) under the Intergovernmental Panel on Climate Change (IPCC) Special Report on Emissions Scenarios (SRES) A1B scenario are analyzed based on a high-resolution climate change simulation performed by a regional climate model (the Abdus Salam International Center for Theoretical Physics (ICTP) RegCM3). The extreme indices of summer days (SU), frost days (FD), and growing season length (GSL) for temperature and simple daily intensity index (SDII), number of days with precipitation ≥10 mm d-1 (R10), and consecutive dry days (CDD) for precipitation are used as the indicators of the extremes. The results show that the indices simulated by RegCM3 in the present day show good agreement with the observed. A general increase in SU, a decrease in FD, and an increase in GSL are found to occur in the next 20-30 years over China. A general increase in SDII, an increase in R10 over western China, and a decrease in R10 in north, northeast, and central China are simulated by the model. Changes in CDD are characterized by a decrease in the north and an increase in the south and the Tibetan Plateau.
