In contrast to the input perspective for evaluating planning metrics, this research takes the climatic environmental output effects as the starting point for assessing ecological city construction. Based on approaches...In contrast to the input perspective for evaluating planning metrics, this research takes the climatic environmental output effects as the starting point for assessing ecological city construction. Based on approaches such as observation data analysis, meteorological model simulation, and remote sensing, a set of climatic environmental performance assessment methods is developed and established. These methods mainly focus on surface ventilation assessment and urban thermal environment assessment. With the Yanqi Lake ecological development demonstration area located in Huairou district, Beijing as an example, the assessment of the local climatic environment before and after the construction are conducted, and relevant policy suggestions for urban planning and construction are presented. The results show that after development, the ventilation capacity will decrease overall and the ventilation potential index will decrease from 0.53 to 0.44. While this is not a large reduction, and is still at a favorable level, the ventilation potential in some local areas will markedly decrease. Furthermore, the thermal environment will become poorer to some extent; the urban heat island(UHI) area and intensity will increase compared with the current situation;continuous heat islands may occur in local areas; the UHI potential index of the core area will rise from 0.0878 to 0.1217(still a favorable level).Therefore, urban surfaces should be carefully developed and arranged during planning. It is suggested that the negative impacts of large areas of urban construction on the local climatic environment in the Yanqi Lake could be mitigated by 1) strengthening the airflow by introducing fresh,cold, northwesterly air via constructed ventilation corridors, 2) increasing the number of ecological cold sources, particularly for water bodies and green belts to prevent the UHI in the southern region of Yanqi Lake from becoming linked with each other, and 3) considering a pre-program before sub-domain and building planning to obtain optimum building locations. Different construction standards should be developed for different ventilation potential and UHI intensity levels. For strong heat island areas, land areas should be reserved to serve as cold sources.展开更多
Contemporary research documents a positive but weak price premium from environmental performance (EP). The specific circumstances of pricing EP of large and small companies and in polluting and clean industries have...Contemporary research documents a positive but weak price premium from environmental performance (EP). The specific circumstances of pricing EP of large and small companies and in polluting and clean industries have not, however, been investigated. This study predicts that financial markets price EP beyond financial fundamentals differently, depending on company size and the environmental risk of the industry and provides evidence relying on a set of the Sweden Stock Market 300 (SIX 300) companies listed on the Stockholm Stock Exchange (OMX Stockholm). Applying a value relevance model, the average results are in line with previous findings that EP adds value beyond the book value of equity and earnings. The asymmetry in EP is, however, driven by company size and the environmental risk of the industry. This study suggests that large companies in low-risk industries obtain strong price premiums from being environmental industry leaders. In contrast, small companies and also companies in high-risk industries do not necessarily accrue the same market benefits.展开更多
The limitations in the selection of the building materials and to the sustainability of any building construction materials that can be used are presented. The practices and techniques that can be used in reducing and...The limitations in the selection of the building materials and to the sustainability of any building construction materials that can be used are presented. The practices and techniques that can be used in reducing and minimizing the environmental impacts of building are discussed. Recommendations of using secondary and recycled materials in the construction of buildings are given. Framework for methods of assessment of the sustainability in building construction for environmental performance is presented.展开更多
The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations per...The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations.展开更多
Green supply chain is one of the trends of industry development. And performance measurement is the key to implementing the supply chain. So it is necessary to evaluate the environmental performance of supply chain .A...Green supply chain is one of the trends of industry development. And performance measurement is the key to implementing the supply chain. So it is necessary to evaluate the environmental performance of supply chain .According to the connotation of green supply chain and the standards of environmental management, this paper designs green performance measurement systems which is composed of four main factors such as waste emissions and exposure hazard, resource utilization, product recovery, and environmental reputation. And the authors delve deeply these factors so that it forms a two-level measurement system. Then the effect on the traditional performance measurement of supply chain is studied after taking greening to the supply chain leveL At last the authors apply the method of multi-level fuzzy judgment to the environmental performance measurement system. An example is given to show the judgment process.展开更多
The objective of the study is to examine the relationship between environmental accounting audit decision and firm's profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant...The objective of the study is to examine the relationship between environmental accounting audit decision and firm's profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company's decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors: agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.展开更多
This paper investigates the mediation of the adoption of computerized accounting system (CAS) on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, pa...This paper investigates the mediation of the adoption of computerized accounting system (CAS) on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.展开更多
Among the top 1,000 Taiwan Residents enterprises in China listed by the database of Commercial Times in 2012, 763 of them witnessed revenue growth and 864 of them were in profits. This paper seeks to identify the reas...Among the top 1,000 Taiwan Residents enterprises in China listed by the database of Commercial Times in 2012, 763 of them witnessed revenue growth and 864 of them were in profits. This paper seeks to identify the reasons behind such a stellar performance by conducting an empirical study on the top 500 Taiwan Residents businesses in the database. The results suggest that: (1) the larger the investment into China, the better the business performances; (2) the higher the ownership by Taiwan Residents firms for the outward investments to China, the better the business performances; (3) compared to investments in IT, technology and machinery, the outward investments from Taiwan to China achieve better returns in commodity, energy, and mining; (4) compared to investments in Eastern, Central, and Western China, the investments in Chinese municipalities generate better returns.展开更多
The private hospital has increased the capacity of health service delivery in number and is going to become an important supplement for medical resources. The thesis is combined with the actual situation of Chongqing ...The private hospital has increased the capacity of health service delivery in number and is going to become an important supplement for medical resources. The thesis is combined with the actual situation of Chongqing Tongkang Orthopedic Hospital after its opening within half a year, so as to discuss the enlightenment from the position of medical institution, the performance management, the hospital culture and competitive environment at the beginning of the private hospital's foundation.展开更多
Two popular traditional join algorithms and their parallel versions are introduced. When designing join algorithms in serial computing environment, decomposing inner relation is considered as the right direction to sa...Two popular traditional join algorithms and their parallel versions are introduced. When designing join algorithms in serial computing environment, decomposing inner relation is considered as the right direction to save disk I/Os. However, two different decomposition algorithms are compared, such as inner vs. outer decomposition first algorithms for tuple-based and block-based nested loop joins, showing that the proposed approach is 20% better than general approach. Also lemmas are proved, when we have to use the outer decomposition first parallel join algorithms.展开更多
Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f'trm Stem Stewart proposed and...Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f'trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company's value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M's evaluation and EVA systems were reviewed research.展开更多
The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization shoul...The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms' shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor's portfolio does not appear to significantly impact the portfolio's performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just "as good as" investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.展开更多
China' s rapid economic development in recent years, more and more prompted serious environmental problems, especially some high pollution enterprises, has been a serious threat to the survival of mankind. At the sam...China' s rapid economic development in recent years, more and more prompted serious environmental problems, especially some high pollution enterprises, has been a serious threat to the survival of mankind. At the same time, both at home and abroad pay more and more attention to environmental problems caused in harm enterprises enhance their efficiency at the same time, the international and domestic have formulated a series of laws and regulations, the adverse effects of economic activity on the environment caused by the restriction of the enterprise. I studied the development and performance evaluation of green supply chain management, supply from the supply chain management strategy of a successful transition to the green supply chain management decision support for enterprises.展开更多
This paper tries to find interaction rules between members and self-reform rules of members in some scientific research laboratories at a graduate school. The candidate of rules are extracted from the personality desc...This paper tries to find interaction rules between members and self-reform rules of members in some scientific research laboratories at a graduate school. The candidate of rules are extracted from the personality description sentences about factors: extroversion, agreeableness, conscientiousness, neuroticism and openness in the big five theory of personality psychology. In this paper, interaction and self-reform rules are not described by personalities themselves; instead, they are described by corresponding phenomena: activity, empathy, persistence, autonomy, and analytical ability which appear in the behavior side. Each member's initial value is determined from the main 5-factor personality investigation to the member, and the target value is given by the member's self-declaration. The rule selection is carried out by the genetic algorithm, where a sigmoid function is introduced in the renewal algorithm of the value, whereby a difficulty of setting the renewal parameters is avoided. An analysis is added about the obtained rules, and the validity of this approach and the subjects for future study are discussed. Finally, consideration is extended to the effect of environment on the behavior of members to reinforce the set of rules.展开更多
基金sponsored by Beijing Municipal Science and Technology Project(Z131100001113026)the Program of the Research and Innovation Team on Urban Climate Assessment of Beijing Meteorological Bureau,Climate Change Special Foundation of China Meteorology Administration(CCSF201506)+1 种基金Science and technology project of Beijing Meteorological Bureau(BMBKJ201402002)National Natural Science Foundation of China(71473146)
文摘In contrast to the input perspective for evaluating planning metrics, this research takes the climatic environmental output effects as the starting point for assessing ecological city construction. Based on approaches such as observation data analysis, meteorological model simulation, and remote sensing, a set of climatic environmental performance assessment methods is developed and established. These methods mainly focus on surface ventilation assessment and urban thermal environment assessment. With the Yanqi Lake ecological development demonstration area located in Huairou district, Beijing as an example, the assessment of the local climatic environment before and after the construction are conducted, and relevant policy suggestions for urban planning and construction are presented. The results show that after development, the ventilation capacity will decrease overall and the ventilation potential index will decrease from 0.53 to 0.44. While this is not a large reduction, and is still at a favorable level, the ventilation potential in some local areas will markedly decrease. Furthermore, the thermal environment will become poorer to some extent; the urban heat island(UHI) area and intensity will increase compared with the current situation;continuous heat islands may occur in local areas; the UHI potential index of the core area will rise from 0.0878 to 0.1217(still a favorable level).Therefore, urban surfaces should be carefully developed and arranged during planning. It is suggested that the negative impacts of large areas of urban construction on the local climatic environment in the Yanqi Lake could be mitigated by 1) strengthening the airflow by introducing fresh,cold, northwesterly air via constructed ventilation corridors, 2) increasing the number of ecological cold sources, particularly for water bodies and green belts to prevent the UHI in the southern region of Yanqi Lake from becoming linked with each other, and 3) considering a pre-program before sub-domain and building planning to obtain optimum building locations. Different construction standards should be developed for different ventilation potential and UHI intensity levels. For strong heat island areas, land areas should be reserved to serve as cold sources.
文摘Contemporary research documents a positive but weak price premium from environmental performance (EP). The specific circumstances of pricing EP of large and small companies and in polluting and clean industries have not, however, been investigated. This study predicts that financial markets price EP beyond financial fundamentals differently, depending on company size and the environmental risk of the industry and provides evidence relying on a set of the Sweden Stock Market 300 (SIX 300) companies listed on the Stockholm Stock Exchange (OMX Stockholm). Applying a value relevance model, the average results are in line with previous findings that EP adds value beyond the book value of equity and earnings. The asymmetry in EP is, however, driven by company size and the environmental risk of the industry. This study suggests that large companies in low-risk industries obtain strong price premiums from being environmental industry leaders. In contrast, small companies and also companies in high-risk industries do not necessarily accrue the same market benefits.
文摘The limitations in the selection of the building materials and to the sustainability of any building construction materials that can be used are presented. The practices and techniques that can be used in reducing and minimizing the environmental impacts of building are discussed. Recommendations of using secondary and recycled materials in the construction of buildings are given. Framework for methods of assessment of the sustainability in building construction for environmental performance is presented.
文摘The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations.
文摘Green supply chain is one of the trends of industry development. And performance measurement is the key to implementing the supply chain. So it is necessary to evaluate the environmental performance of supply chain .According to the connotation of green supply chain and the standards of environmental management, this paper designs green performance measurement systems which is composed of four main factors such as waste emissions and exposure hazard, resource utilization, product recovery, and environmental reputation. And the authors delve deeply these factors so that it forms a two-level measurement system. Then the effect on the traditional performance measurement of supply chain is studied after taking greening to the supply chain leveL At last the authors apply the method of multi-level fuzzy judgment to the environmental performance measurement system. An example is given to show the judgment process.
文摘The objective of the study is to examine the relationship between environmental accounting audit decision and firm's profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company's decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors: agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.
文摘This paper investigates the mediation of the adoption of computerized accounting system (CAS) on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.
文摘Among the top 1,000 Taiwan Residents enterprises in China listed by the database of Commercial Times in 2012, 763 of them witnessed revenue growth and 864 of them were in profits. This paper seeks to identify the reasons behind such a stellar performance by conducting an empirical study on the top 500 Taiwan Residents businesses in the database. The results suggest that: (1) the larger the investment into China, the better the business performances; (2) the higher the ownership by Taiwan Residents firms for the outward investments to China, the better the business performances; (3) compared to investments in IT, technology and machinery, the outward investments from Taiwan to China achieve better returns in commodity, energy, and mining; (4) compared to investments in Eastern, Central, and Western China, the investments in Chinese municipalities generate better returns.
文摘The private hospital has increased the capacity of health service delivery in number and is going to become an important supplement for medical resources. The thesis is combined with the actual situation of Chongqing Tongkang Orthopedic Hospital after its opening within half a year, so as to discuss the enlightenment from the position of medical institution, the performance management, the hospital culture and competitive environment at the beginning of the private hospital's foundation.
基金supported by the National Research Foundation (NRF) of Korea through contract N-14-NMIR06
文摘Two popular traditional join algorithms and their parallel versions are introduced. When designing join algorithms in serial computing environment, decomposing inner relation is considered as the right direction to save disk I/Os. However, two different decomposition algorithms are compared, such as inner vs. outer decomposition first algorithms for tuple-based and block-based nested loop joins, showing that the proposed approach is 20% better than general approach. Also lemmas are proved, when we have to use the outer decomposition first parallel join algorithms.
文摘Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f'trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company's value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M's evaluation and EVA systems were reviewed research.
文摘The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms' shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor's portfolio does not appear to significantly impact the portfolio's performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just "as good as" investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.
文摘China' s rapid economic development in recent years, more and more prompted serious environmental problems, especially some high pollution enterprises, has been a serious threat to the survival of mankind. At the same time, both at home and abroad pay more and more attention to environmental problems caused in harm enterprises enhance their efficiency at the same time, the international and domestic have formulated a series of laws and regulations, the adverse effects of economic activity on the environment caused by the restriction of the enterprise. I studied the development and performance evaluation of green supply chain management, supply from the supply chain management strategy of a successful transition to the green supply chain management decision support for enterprises.
文摘This paper tries to find interaction rules between members and self-reform rules of members in some scientific research laboratories at a graduate school. The candidate of rules are extracted from the personality description sentences about factors: extroversion, agreeableness, conscientiousness, neuroticism and openness in the big five theory of personality psychology. In this paper, interaction and self-reform rules are not described by personalities themselves; instead, they are described by corresponding phenomena: activity, empathy, persistence, autonomy, and analytical ability which appear in the behavior side. Each member's initial value is determined from the main 5-factor personality investigation to the member, and the target value is given by the member's self-declaration. The rule selection is carried out by the genetic algorithm, where a sigmoid function is introduced in the renewal algorithm of the value, whereby a difficulty of setting the renewal parameters is avoided. An analysis is added about the obtained rules, and the validity of this approach and the subjects for future study are discussed. Finally, consideration is extended to the effect of environment on the behavior of members to reinforce the set of rules.