CFO持续削减成本的五种方式

在削减成本上取得的成功会随着时间的推移逐渐被侵蚀。如果企业希望以一种可持续的方式削减或控制成本,就必须掌握适当的方法去改进流程并提高能力。     

A Ricardian Analysis of the Distribution of Climate Change Impacts on Agriculture across Agro-Ecological Zones in Africa

This paper examines the distribution of climate change impacts across the sixteen Agro-Ecological Zones (AEZs) of Africa. We combine net revenue from livestock and crops and regress total net revenue on a set of climate, soil, and socio-economic variables with and without country fixed effects. Although African crop net revenue is very sensitive to climate change, combined livestock and crop net revenue is more climate resilient. With the hot and dry CCC climate scenario, average damage estimates reach 27% by 2100, but with the mild and wet PCM scenario, African farmers will benefit. The analysis of AEZs implies that the effects of climate change will be quite different across Africa. For example, currently productive areas such as dry/moist savannah are more vulnerable to climate change while currently less productive agricultural zones such as humid forest or sub-humid AEZs become more productive in the future. S. Niggol Seo is the Consultant to the World Bank.     

Consuming Responsibly: Exploring Environmentally Responsible Consumption Behaviors

This study aims to identify environmentally responsible consumption behaviors as practiced by consumers of developing and developed economies. A qualitative approach, using data collected through 27 semi-structured depth interviews (for identifying behaviors undertaken by consumers of a developing economy—India), and numerous posts and comments from the blog wehatetowaste.com (for identifying behaviors undertaken by consumers of developed economies), was adopted. A total of eight and seven environmentally responsible consumption behaviors were identified in a developing and developed economies context, respectively. This study provides a much needed, comprehensive understanding of consumers' environmentally responsible consumption behaviors in the context of both developing and developed economies.     

A combined approach using AHP and DEMATEL for evaluating success factors in implementation of green supply chain management in Indian manufacturing industries

The present work aims to evaluate the success factors (SFs) associated with the implementation of green supply chain management (GSCM) from the Indian manufacturing industry perspective. Initially, 24 SFs relevant to GSCM adoption and implementation were identified from the literature and inputs received from relevant experts. Subsequently, a structural model was proposed by means of combining the Analytical Hierarchy Process (AHP) and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) approach to evaluate these SFs at the tactical, operational and strategic levels in GSCM adoption. The AHP method helps in determining the relative importance/priorities of the SFs to GSCM adoption. In addition, the DEMATEL method captures the interactive relationships among the SFs, and analyses them on the basis of causal effect mapping. The model proposed can help industrial managers/practitioners to formulate short-term as well as long-term flexible decision strategies in efficiently managing a green supply chain.     

Do farmers really like farming? Indian farmers in transition

Few studies of agrarian transition examine what farmers themselves feel about farming. Are they cultivating out of choice or a lack of options? What distinguishes farmers who like farming from those who do not: their personal/household characteristics and endowments? The local ecology and regional economy? Or a mix of these and other factors? Understanding farmer satisfaction is important not only for assessing citizen wellbeing but also for agricultural productivity, since occupational satisfaction can affect a farmer’s incentive to invest and reveal production constraints. Using a unique all-India data-set which asked farmers, ‘Do you like farming?’ this paper provides answers and policy pointers, contributing a little-studied dimension to debates on the smallholder’s future and subjective wellbeing.     

Editorial Note

International Tax and Public Finance -     

Assessment of CSR based supply chain performance system using an integrated fuzzy AHP-TOPSIS approach

The objective of this research was to identify Corporate Social Responsibility (CSR) criteria as well as propose and prioritise the alternatives to improve the supply chain performance system of an organisation. To meet the objective, firstly, CSR-based criteria, sub-criteria and alternatives were identified based on the literature review and discussion with the field experts, taken from automobile industries located at the Delhi region of India. Then, kappa statistics has been applied to check the internal consistency between identified criteria and sub-criteria. After finding the evidence of internal consistency, a hierarchical-type model has been developed and analysed using a multi-criteria decision-making as an integrated fuzzy analytical hierarchy process (AHP) and a fuzzy technique for order performance by similarity to the ideal solution (TOPSIS) approach. To make the results more robust and feasible, a sensitivity analysis has also been performed.     

PRODUCTIVITY OR UNEXPECTED DEMAND SHOCKS: WHAT DETERMINES FIRMS' INVESTMENT AND EXIT DECISIONS?

We investigate the roles played by unexpected demand shocks, besides productivity, on firms' capital investment and exit decisions. We propose a practical approach to recover unexpected firm‐level demand shocks using inventory data. The recognition of demand shocks and inventory also improves the productivity estimation. The empirical results indicate that although productivity and demand shocks are both significant factors determining firm behavior, the former is more dominant for investment decision and the latter is more salient for firm exit. These findings confirm that unexpected demand shocks, besides persistent productivity, are important factors when analyzing capital investment and firm exit decisions.     

A Comparative Analysis of the Use of Corporate Advertising in the United States and Japan

This article outlines one possible approach that companies can use to identify candidate countries for standardized international advertising campaigns. By clustering countries based on their similarity economically, culturally, and in their media availability and usage, marketers can identify those in which similar campaigns may be successful. In this paper, 40 countries were clustered into six groups within each of which standardization could be attempted. Discriminant analysis provided validation for the appropriateness of this six cluster solution. The implications of these results are discussed and directions for future research based on this approach are suggested.     

Canadian business perspective on nafta

This article presents some of the major criticisms concerning Mexico's entry into the NAFTA. Then it addresses these criticisms from the Canadian business executives’ point of view using data gathered from those currently doing business and not currently doing business in Mexico. The major concerns, costs, and benefits to Canadian firms have been identified. Candid comments from the business executives are contrasted with those views frequently portrayed in the popular press.