Linking sustainable business models and supply chains — Toward an integrated value creation framework

Extant literature on sustainable business models highlights that value creation stems from resources exchanged in relationships between a focal firm and its stakeholders. In this context, the literature has, so far, focused on direct relationships. However, despite the acknowledged relevance of sustainability issues in supply chains, this relational view of the focal company and its direct stakeholders has not been extended toward value creation for and with indirect stakeholders, such as stakeholders of suppliers. Addressing this gap, this conceptual article integrates a relational view of sustainable supply chain management into the management of sustainable business models. It extends the scope of sustainable business models from relationships between the focal firm and its direct stakeholders to indirect relationships with stakeholders of suppliers. A framework is developed that supports analysis and management of value-creating relationships between the focal firm, suppliers, and stakeholders of suppliers. By extending the conceptualization of sustainable business models to consider relationship chains beyond direct relationships, this article proposes that a focal firm has to actively manage interactions both with suppliers and with suppliers' stakeholders.     

Making sense of complex data using interactive data visualization

An important role for accountants today is to provide decision support to senior management by assisting them in the analysis of large, complex data sets. Interactive data visualization (IDV) facilitates this process by allowing users to navigate, select, and display data via an easy-to-use interface often used as a component of data analytics. Given the increasing popularity of IDV as a tool for making sense of complex data, it is important that accountants become familiar with and learn how to use this technology. This case provides a hands-on opportunity to organize complex accounting data to create IDVs for decision makers to use. Further, the case enables students to understand the potential impact of IDVs on preparers and users of accounting information. Students will assume the role of a division controller in a hypothetical company and create an IDV to assist the chief executive officer (CEO) in decision making.     

现代图书馆人本管理的运行机制

本文结合在现代图书馆的管理过程中出现的一些问题,阐述了"物本"管理模式的主要形式和存在的弊端和引进"人本"管理模式的优势,分析了引进人本管理的必要性和紧迫性,探讨了"人本"管理模式的整体运行机制。     

Living on the edge: Household vulnerability to food-insecurity in the Punjab,Pakistan

This study investigates the prevalence, sources and distribution of household vulnerability to food-insecurity in the Punjab, Pakistan. Applying a multilevel model on a large dataset of about 90,000 households, we find that the share of households at risk of becoming food-insecure (vulnerability) is higher than the share that is current food-insecure. Households in rural areas are least vulnerable. In contrast, residents of cities and urban areas experience high level of vulnerability that exceeds the average in the Punjab. The risk-induced vulnerability is higher than the structural-induced vulnerability and vulnerability to idiosyncratic shock is higher than vulnerability to covariate shocks. Findings imply that households in the Punjab are vulnerable not as a result of poor resource endowments but because of risk. The Pakistani government should go beyond mere observed food-insecurity to address the needs of the relatively larger population that is at risk of being food-insecure in the future.     

Oil commodity returns and macroeconomic factors: A time-varying approach

This paper analyses the dynamic influence of macroeconomic factors on oil commodity returns (crude oil and heating oil) shown in monthly data over the period of 1990–2013. Using a time-varying parameter model via the Kalman filter, we find that macroeconomic factors are relevant for explaining oil commodity returns. We find that multilateral exchange rates have a negative effect on commodity returns. We confirm the existence of a strong linkage between energy and non-energy commodities. More importantly, we find shifts in global demand and SP500 effects that are not identified through the constant parameter model. These variables have had a progressively positive effect on oil commodity returns, especially since 2008.     

基于DEA-Tobit模型的马铃薯生产效率分析——以甘肃省定西市为例

随着社会的进步和农村经济的发展,农业生产效率已成为制约农民收入、造成农村落后的关键因素。中国是马铃薯的生产大国,其生产效率的提高对我国马铃薯产业的持续发展和保障我国的粮食安全有着很重要的意义。研究基于2014年对甘肃省定西市样本农户马铃薯种植的调查数据,采用DEA模型测算农户种植马铃薯的生产效率,并利用Tobit模型对影响马铃薯生产效率的因素进行分析。研究表明:农户生产马铃薯的综合技术效率较低,规模效率成为制约其生产效率提升的瓶颈;家庭纯收入、马铃薯的种植比例和引进新品种3个变量在0.01水平下对生产效率的影响达到显著;户主的年纪在0.05水平下对生产效率的影响达到显著;马铃薯的收购价格、农户是否参加合作社和种植培训、离农贸市场距离与马铃薯的生产效率间存在不显著的正相关关系。基于以上调研提出了鼓励土地流转、提高生产技术水平、加大农民生产技能培训力度、多方面增加农民收入和合理布局农产品贸易市场等政策性建议。     

物流因素对香蕉品质安全的影响研究

当前水果市场供应体系存在着运输物流成本高、流通环节复杂等问题,消费者无法得到高质量、新鲜的水果。文章以物流因素对香蕉品质安全的影响为例,利用主成分分析法对包装、运输、贮藏等因素进行研究发现:香蕉的安全包装时间为0~3d,运输最佳时间为0~2d,贮藏保质期为35d。并根据试验结果提出了包装、保鲜、运输及贮藏方面的物流模式优化建议,以期为行业相关部门制定标准提供参考。     

On post-IPO stock price performance: A comparative analysis of RLBOs and IPOs

This is the first study to examine the post-IPO stock price performance by differentiating between IPOs and three types of RLBOs (i.e. public-to-private (or re-IPOs), division-to-private, and private-to-private deals). We document that public-to-private RLBOs outperform their industry rivals, IPOs, mature firms in comparable industries, and a propensity-score matched control group for up to five years post-offering. Further, we document that, within RLBOs, public-to-private RLBOs, outperform private-to-private and division-to-private RLBOs. We also find support for the underwriter signaling effect for public-to-private RLBOs. Our analysis identifies for the first time what private period restructuring activities contribute to superior post-re-IPO stock price performance. Further, the beneficial effects of private period restructurings are enhanced for deals associated with prestigious underwriters. Our findings suggest that first IPOs and re-IPOs differ substantially in term of post-offer performance, the impact of prestigious underwriters on performance, and performance over time.     

Is there a virtuous circle relationship between innovation activities and exports? A comparison of food and agricultural firms

This study examines the existence of an interrelationship between innovation decisions and exports for food and agricultural firms as such a relationship could be the source of competitive advantages. Thus, taking as a theoretical basis the focus provided by the Resource-Based-View, the innovation and export decisions taken from 2006 to 2011 by 165 agricultural firms and 783 food companies operating in Spain (Europe) are examined here. The results of the bivariate probit and matching models used indicate a bi-directional nature of these decisions in the case of food companies and a positive though not bidirectional one in the case of the agricultural firms. Furthermore, a certain persistence is seen in the use of these decisions in both types of firms. For food companies, capital intensity and size are also determinants of innovation and exports. From the viewpoint of the decisions taken by individual firms, the bidirectional relationship could involve significant pressure in terms of the larger volume of both technological and human resources required. Agricultural and food policy decisions should incentivize these decisions given that in order to operate successfully in the global market it is necessary to acquire these competitive advantages, which also favor the growth of the agriculture and food trades.     

Exploring the relationship between multilevel highway networks and local development patterns—a case study of Taiwan

The relationship between local development patterns and highway networks is complicated, as suggested by studies using various analytical methods. The spatial effects of each hierarchical highway network on local development patterns remains unclear. This study combines space syntax and the hierarchical linear model (HLM) within the research framework in a case study of Taiwan. The former is employed to model the topological accessibility of multilevel highway networks, and the latter is applied to handle the hierarchical relationship between multilevel highway networks and local development patterns. Results indicate a high R-squared (R² = 0.803) value, and statistically significant cross-level interactions are observed. The results show the different spatial effects of various highway networks on the scale of local development patterns, and confirm consideration of highway networks with classification in the research design. The implications of the findings may be appropriate for substantive planning and future research approaches.