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The energy requirement of households represents a useful concept in studying energy use in relation to production structures and consumption patterns. Reduction potentials of the energy requirement for households provide insight on the possibilities for reducing energy use in the whole economy. We determine reduction potentials by means of implementing energy conservation options in an input–output model for calculating the household energy requirement. The implementation of a set of technical energy conservation options results in a reduction in the energy requirement of Dutch households by 55%. The reduction potential based on a set of demand-side options is 9%. The combination of both sets of conservation options results in a reduction potential of 59%. Therefore, by combining (sets of) options, some effects are cancelled out. 相似文献
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This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget system borrowed from the institutional environment. The intent was to convey to a key funding agency and to staff that the newly merged entity would be governed appropriately. We analyze a set of sequential and interlinked processes in which these aspirations were challenged repeatedly by senior academic and administrative staff. Finding the budget system to be inconsistent with their values and expectations for the university, staff undermined it through patterns of under- and over-spending. We show how these behaviors jeopardized the vice-chancellor’s efforts to legitimate the organization’s financial management practices for a key funding agency. A core contribution of our paper is to analyze empirically the importance of the institutional demands that an organization’s internal constituents may make of its accounting practices. We argue that managers, staff and other internal constituents should be seen as significant legitimating agents. We show how attention to their demands becomes all the more relevant when budget and accounting systems for internal use are loosely coupled from those used for external reporting. In such circumstances, conflicting demands by internal and external constituents may not be dealt with through the development of separate and compartmentalized systems. This makes it problematic to assume that adoption of accounting systems from an institutional field will result in a steady-state of organizational legitimacy. 相似文献
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This study investigates the adoption of Twitter by Australian listed companies for disseminating marketing information (including corporate promotion) and for directly interacting with consumers. Based on a sample of the Top 200 Australian Securities Exchange (ASX) listed companies, we find that companies with larger market capital are more likely to adopt Twitter for static advertising, a one-way communication approach, and direct interaction with consumers, a two-way communication approach. Companies with smaller market capital that adopt Twitter for marketing communication appear to disseminate more corporate promotion information, a static advertising approach. Overall, our results indicate that the level of a company's access to resources can influence their adoption of a new technology and the manner in which it is used. This study calls for further clarification of regulation regarding marketing communication on social media and experience sharing between industry practitioners. 相似文献
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Arnold Tukker Evgueni Poliakov Troy Hawkins José M. Rueda-Cantuche Stephan Moll Maaike Bouwmeester 《Ecological Economics》2009,68(7):1928-1937
This paper presents the strategy for a large EU-funded Integrated Project: EXIOPOL (“A New Environmental Accounting Framework Using Externality Data and Input-Output Tools for Policy Analysis”), with special attention for its part in environmentally extended (EE) input-output (IO) analysis. The project has three principal objectives:
- (a)
- to synthesize and further develop estimates of the external costs of key environmental impacts for Europe;
- (b)
- to develop an EE IO framework for the EU-27 in a global context, including as many of these estimates as possible, to allow for the estimation of environmental impacts (expressed as LCA themes, material requirement indicators, ecological footprints or external costs) of the activities of different economic sectors, final consumption activities and resource consumption;
- (c)
- to apply the results of the work to external costs and EE I-O for illustrative policy questions.
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Jodie L. Ferguson Pam Scholder Ellen William O. Bearden 《Journal of Business Ethics》2014,121(2):217-231
The present research isolates the fairness assessment of the process used by the retailer to set a price, as well as the distributive fairness of the price compared to the price that others are offered, and examines the combined effect of procedural fairness and distributive fairness on overall price fairness. Two experimental studies examine procedural and distributive fairness effects on overall price fairness. In study 1, procedural fairness and distributive fairness are manipulated and found to interact to bring about overall price fairness. In study 2, suspicion toward the seller is found to mediate the relationship between procedural fairness and overall price fairness when the price is disadvantageous. 相似文献