Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement

There are an increasing number of companies in the mining and metals sector disclosing environmental sustainability information in their annual reports, sustainability reports and corporate internet web pages. However, there is ongoing debate about the relationship between the quantity and the quality of environmental disclosure. That is, does an increase in number equate to an increase in quality? This study investigates the relationship between the quantity and the quality of environmental disclosure reports. Using content analysis, we examine the environmental disclosure of 55 Australian mining and metal companies which are listed among the Australian Securities Exchange's (ASX) Top 100 mining and metal sector companies. We find that the size of firms influences both the quantity and the quality of corporate environmental disclosure. That is, we find that market capitalization is positively and significantly correlated to the quantity (number of words) and the quality of disclosure. We also confirm that there is a very highly significant, positive correlation between quantity (number of words) and quality of environmental disclosure. In order to investigate any differences between the top performing group and the bottom performing group in terms of environmental disclosure quality, further analysis also confirms that there is a positive relationship between the quantity and the quality of environmental disclosure. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

Data mining framework based on rough set theory to improve location selection decisions: A case study of a restaurant chain

Location selection plays a crucial role in the retail and service industries. A comprehensive location selection model and appropriate analytical technique can improve the quality of location decisions, attracting more customers and substantially impacting market share and profitability. This study developed a data mining framework based on rough set theory (RST) to support location selection decisions. The proposed framework consists of four stages: (1) problem definition and data collection; (2) RST analysis; (3) rule validation; and (4) knowledge extraction and usage. An empirical study focused on a restaurant chain to demonstrate the validity of the proposed approach. Twenty location variables relevant to five location aspects were examined, and the results indicated that latent knowledge can be identified to support location selection decisions.     

Foreign Direct Investment,Institutional Voids,and the Internationalization of Mining Companies into Africa

The paper investigates the factors influencing the internationalization of mining firms into Africa and the strategies employed. We find that the three most important factors identified by mining houses as influencing their decisions to invest are all related to institutional voids particular to developing countries—security of tenure, political stability and poor infrastructure. South African firms have shown themselves to be adept to doing business in volatile political and institutional environments because of their experience within their home base with relatively weaker institutions. They have therefore developed advantages over multinational enterprises from industrialized countries to doing business in these new frontiers.     

综合防治水法在刘店矿首采工作面的应用

根据刘店矿10煤层首采工作面底板岩层为高阻电性层的特点,采用电测深法进行探测,探测结果显示存在4个视电阻率低阻异常条带区,把其中幅值和范围相对较大、富水性和突水危险性较强的异常区作为重点防治水区。根据电测和钻探探查结论对1044工作面底板进行防治水工作,总结提出了"物探先行、疏水降压与底板加固相结合"的综合防治水途径。     

经济异常数据的挖掘方法与处理研究

数据挖掘是一门新兴技术,随着社会经济的发展,数据挖掘与处理愈发显得重要了。在社会经济现象分析中发现统计来的数据有异常现象。而这些异常数据对社会经济现象起了很大的作用。正确挖掘数据、处理数据,有利于正确认识现象规律,对指导经济发展具有重要意义。     

基于数据挖掘技术的企业客户关系管理(CRM)

由于竞争的全球化、需求的拉动和管理理念的更新,使客户关系管理(CRM)得到产生和发展。面对企业海量的数据,如何从其中发现有价值的知识和规律是企业急需解决的难题。数据挖掘技术为此提供了工具和途径。在了解CRM的概念和框架、数据挖掘的各种技术后,还必须了解数据挖掘在CRM中的应用流程和应用的业务领域。     

基于步行连续性的城市健身步道空间 挖掘与选线设计研究——以青岛主城四区 为例

高连续性路径空间是步行健身行为高效性与安全性 的重要保障。当前城市建设中,能够被大众高效利用的健身 步道呈碎片化分布,全民健身导向下亟须在现有城市空间中 进行高连续性的步道网络化构建。以青岛主城四区为例,基 于连续性目标,通过对OSM数据的爬取与处理,形成适于连 续度赋值的城市基础路网数据。挖掘具有高连续性特征的铁 路沿线、高架走廊、滨河沿海、环景观外边界路径等潜力空 间融入步道选线设计,提出与地铁站点相结合的高连续性选 线技术路线。基于ArcGIS网络分析计算成本最小路径,兼顾 路口等级及公园、绿地、湖泊等自然资源的紧邻性进行步道 选线规划,并从连续度水平、便捷可达性、环境舒适性、空 间多元性几方面对选线结果进行探讨。该选线途径有助于提 升城市步行运动环境的健身利用效能,为实现高连续性的健 身步道网络构建提供设计支持。     

我国矿业税收的绿色化

矿业税收的绿色化是指矿业税收改革时应有利于环境保护和矿业的可持续发展。我国矿业税收中已有一些绿色化的规定,但也还存在一些问题。为促进资源节约利用和环境保护,实现我国矿业税收的绿色化,有必要将绿色化原则作为制定矿业税收的基本原则,对现行矿业所得税、矿产资源税、增值税等进行改革。     

我国通信企业客户流失预测研究综述

客户流失问题是全球电信企业面临的一个严峻问题。我国通信市场经过快速发展,市场容量已经接近饱和,客户流失成为我国各通信运营商面临的严重问题。文章综述了客户流失的影响因素及其预测模型和方法,以期为深入研究客户流失问题提供参考。     

关于采煤工作面作业规程编制的研究

作业规程编制得如何直接影响企业的生产安全及经济效益,文章介绍了采煤作业规程的编制内容、编制依据以及编制方法。