Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.     

Divergent and Convergent Idea Generation in Teams: A Comparison of Computer-Mediated and Face-to-Face Communication

Many tasks and decisions in business, including management consulting, are performed in group settings. Computer-mediated communication (CMC) tools (e.g., Lotus Notes) are increasingly being used by businesses to support teams in a variety of settings. Considerable research in information systems has demonstrated the advantages of electronic brainstorming (EBS) for generic tasks involving only divergent thinking. However, it is unclear whether the benefits of CMC extend to tasks that require both divergent and convergent processes. Per task–technology fit theory (TTF) (Zigurs and Buckland 1998), the use of computer-based group communication support tools, including chat systems in wide-spread use today, may be less effective for convergent processes than for divergent processes. This study experimentally compares the performance of computer-mediated and face-to-face (FTF) teams on tasks requiring both divergent and convergent processes. Consistent with theoretical predictions, the results revealed that computer-mediated teams outperformed FTF teams in the divergent aspects of the tasks, while FTF teams outperformed computer-mediated teams in the convergent aspects of the tasks.     

发射分集系统在空间相关莱斯快衰落信道下的性能

我国加入WTO以后,对于上海的发展是一个千栽难逢的机遇,同时也给上海的发展带来新的挑战。本文通过详实的资料分析了上海经济发展的现状和制约上海进一步发展的问题,并运用市场营销新理论,提出构建上海现代化大都市的营销战略。     

基于m序列的宽间隔跳频序列的生成

为了克服对偶法生成宽间隔跳频随机序列的缺点,基于m序列,提出非线性模d法,利用非连续抽头模型,生成宽间隔跳频随机序列.比较了对偶法生成的跳频序列和非线性模d法生成的跳频序列的自相关性能和互相关性能等.计算结果表明,非线性模d法是对偶法的明显改进,其生成序列的随机性、抗干扰性都有明显改善,且相关性能接近于最佳跳频序列的相关性能.     

Turbo码在无线移动通信中的应用

首先分析了Turbo码的基本编、译码结构与原理，然后探讨了它在无线移动通信系统中的几个具体应用。     

适用于Rayleigh衰落信道的一种新型MMSE接收机

智能天线中一般的MMSE接收机缺乏有效跟踪Rayleigh衰落信道变化的机制。在分析了MMSE接收机在Rayleigh信道中的特点之后，提出了一种新型的MMSE接收机。计算机仿真结果表明，此接收机性能较好，适用于Rayleigh衰落信道。     

信道估计偏差对空时编码的OFDM系统性能的影响

本文研究了采用空时编码的OFDM系统的性能，通过Monte Carlo仿真分析了系统性能和信道估计偏差对系统的影响。     

基于LabVIEW的远程数据采集终端通信接口的设计与实现

对LabVIEW的串行通信接口驱动进行了研究,对用VISA编程进行了初步的尝试,设计并实现了基于LabVIEW的上位机控制程序,以及基于MCS-51单片机控制的数据采集终端的数据存储与控制,完成了基于8051单片机的远程数据采集终端的上位机串口通信接口部分程序,并且通过了测试.     

频率复用系统同信道干扰抑制因子的研究

随着中国加入WTO及中国经济的发展,国外、国内企业的国际直接投资、融资需求将进一步扩大。因此,招商引资中介服务将越来越重要。但目前在我国国际直接投、融资中介方面还存在诸多问题,不能适应发展的需要。将传统的方式与现代的网络技术相结合,把整合营销的观念引入招商引资中,发展招商引资中介业,促进国际资本流动和我国经济的发展,有着重要的意义。