Tri-Intersectional Model of Leadership by Values:A Fuzzy Multi-Criteria Decision Making Open Technology Assessment System

Purpose-Nowadays successful organizations need to be masters at leadership by values to play in a constantly changing and transforming environment.But how can leaders and organizations effectively convene strategic and culture development based on values?This paper presents the Tri-Intersectional Model of Leadership by Values(TMLV)in which leaders and organizations can integrate a sustainable strategy,as well as a culture and value-based management system that simultaneously leverages human,financial,and social resources.With its three essential axes of values(economic-pragmatic,emotional-development,and ethical-social)at their intersection points,it allows leaders to focus on the strategy linkages:innovation-intersection between the economic-pragmatic values axis and the emotional-development values axis-allows them to develop sustainable innovations;survival-intersection between the economic-pragmatic values axis and the ethical-social values axis-enhances their organization’s survival;finally,sensibility-intersection between the economic-pragmatic values axis and the ethical-social values axis-makes them more humane and more socially-responsible.The application of the TMLV,using the Fuzzy Multi-Criteria Decision Making Open Technology Assessment System,can be a great inspiration for stimulating and working with values in organizations,as well as allowing leaders to develop a values-based,high-involvement,and performance-oriented culture.Methodology/Approach-This research considers empirical data analysis of the 37 case studies of the EU-InnovatE project(http//www.euinnovate.com)-a pioneering initiative to align innovation values to integrate the end user into the process of innovation and entrepreneurship related to a sustainable lifestyle and the green economy in Europe-using a fuzzy multiple-criteria decision making method and open technologies system,such as server-side PHP language,MariaDB Database,fork of MYSQL Database Management System,and JavaScript libraries to perform operation directly on the user’s browser.Findings-The application of the TMLV model,considering empirical analysis of the extracted values from the case studies,using the Fuzzy Multi-Criteria Decision Making Open Technology Assessment System,can be a great inspiration for stimulating and working with values in João organizations,as well as allowing leaders to develop suitable strategies and interventions for shaping a sustainable high-performance culture.Research implications-This research can be a starting point for further research to assess the effectiveness of the leadership model based on a decision-making open technology system in any given organization,as well as to invite researchers who have positive passion about working with values to participate in the improvement of this tool.Originality/value-The Tri-Intersectional Model of Leadership by Values using the Fuzzy Multi-Criteria Decision Making Open Technology Assessment System is presented as an evolution in leadership models that may be used to fuel innovation,survival,and a sensibility strategic focus that is necessary to optimize human and organizational performance and deliver effective solutions to the massive array of human,financial,and social problems we face today.

Manufacturing Process Oriented Environmental Friendly Assessment with Fuzzy Analytic Hierarchy Process and Fuzzy Technique for Order Preference by Similarity to Ideal Solution

Green manufacturing is a mode to realize environmental friendliness by considering the environmental impact and energy consumption in manufacturing process.In order to make an environmental friendly assessment for manufacturing process,a multi-criteria decision making( MCDM) model combined with fuzzy analytic hierarchy process( FAHP) and fuzzy technique for order preference by similarity to ideal solution( FTOPSIS) is proposed in this work.The environmental and resource criteria and manufacturing process objects are identified as the first step.Then,the weights of the criteria are calculated by FAHP.Finally,based on experts' evaluation using fuzzy words,the manufacturing process objects are ranked by FTOPSIS.The proposed methodology is applied to a gear shaft manufacturing.The sensitivity analysis and comparisons are implemented to prove its robustness and effectiveness for the ecofriendly assessment for process objects.

A Conceptually-Based Empirical Analysis on Quality Differences Between UK Annual Reports and US 10-K Reports

The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.

Indicators and tools for assessing sustainability impacts of the forest bioeconomy

The sustainable use of renewable resources has become an important issue worldwide in the move towards a less fossil-fuel-intensive future.Mainstream method for fulfilling this aim is to increase the share of renewable energy and materials to substitute fossil fuels and to become fully independent from fossil fuels over the long-term.However, the environmental sustainability of this endeavor has been questioned.In addition,economic and social sustainability issues are also much debated topics in this particular context.Forest resources are often thought to contribute partially to achieving a so-called ＂carbon-neutral society＂.In this review, we discuss sustainability issues of using forest biomass.We present several sustainability indicators for ecological,economic and social dimensions and discuss the issues in applying them in sustainability impact assessments（SIAs）.We also present a number of tools and methods previously used in conducting SIAs.We approach our study from the perspective of the Finnish forestry; in addition, various aspects regarding the application of SIAs in a broader context are also presented.One of the key conclusions of the study is that although sufficient data are available to measure many indicators accurately, the impacts may be very difficult to assess（e.g.impact of greenhouse gases on biodiversity） for conducting a holistic SIA.Furthermore, some indicators, such as ＂biodiversity＂, are difficult to quantify in the first place.Therefore, a mix of different methods, such as Multi-criteria Assessment, Life-cycle Assessment or Cost-Benefit Analysis, as well as different approaches（e.g.thresholds and strong/weak sustainability） are needed in aggregating the results of the impacts.SIAs are important in supporting and improving the acceptability of decision-making, but a certain degree of uncertainty will always have to be tolerated.