Internet use for corporate environmental reporting: current challenges—technical benefits—practical guidance

The huge opportunities of using the internet for corporate reporting are arranged in a comprehensive system of technical benefits. In order to give a tangible example and describe practical use thoroughly, the benefits are focused on environmental reporting but they can be transferred in major parts also to financial, social or sustainability reporting—seen as a currently emerging trend towards integrated financial, environmental and social reporting. In more detail, the system of internet‐specific benefits is illustrated by four main categories: benefits concerning the underlying purposes of publishing reports, benefits concerning the entire reporting process, benefits concerning the report contents and benefits concerning the report design. In terms of corporate reporting, professional internet use will enhance the way in which companies give information, communicate and manage their business internally and externally, benefiting all members involved that are reporting companies, addressed key target groups and other stakeholders such as standard setting institutions and benchmarking organizations. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment     

市政工程中的就地冷再生技术浅析

如何提高资源利用率以及使道路发展与自然环境相和谐是当代市政道路建设维护的新理念。如何应用新技术、新材料、新工艺增加道路建设的投资效益,已经成为道路建设者越来越关注的问题。本文探讨了市政工程中的就地冷再生技术。     

Annual risk reporting of listed companies in Malaysia

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS （Ordinary least squares） regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders＇ perspectives.     

网络环境下的定制经营

信息交流结构的改善,为企业带来了市场创新的机遇,网络的延伸和成熟,意味着一具有巨大需求潜力的市场空间的形成和扩大,结合多媒体技术,顾客跟踪技术和其他信息技术的电子商务应用,使企业能够在开展网上经营的过程中,不断深化与顾客的信息交流内容,及时界定和收集不同群体和个人的基本背景,采购记录和相关交易信息,并利用数据挖掘技术等进行各种比较分析,从而发现不同的需求导向,与此同时,现代信息技术在企业生产流程的广泛应用,导致了着眼于消除产品多样化生产与生产成本之间冲突的制造技术的出现和应用,在这一背景下,“批量定制”的制造模式在发达国家的企业经营中出现并日趋流行,亦即企业改良产品设计和制造流程,以较低的成本和批量方式生产出满足不同市场需求的产品,从而使经营效果得到改善。     

浅谈企业财务报告的改进

文章通过认真研读《财务报表列报的初步观点(讨论稿)》,从战略管理的角度对我国企业现行财务报告存在的弊端进行了深度剖析,并为企业财务报告的改进提出了参考性建议。     

广州市新型有轨电车近期建设规模研究

新型有轨电车作为一种中低运量客运系统,因其投资省、建设快、低碳环保等优势在国内掀起了一股建设热潮。有轨电车近期建设规模对城市经济社会发展具有重要影响,而对合理建设规模的研究尚处于探索阶段。鉴于难以掌控有轨电车的近期建设规模,本文借鉴了城市轨道交通线网规模的计算方法,采用出行需求、服务水平以及经济承受能力三种方法对广州市近期有轨电车建设规模进行了匡算,以确定近期广州市有轨电车的合理建设规模。     

Recent trends in collective bargaining in Nigeria

During the 1970s Nigerian industrial relations moved away from the voluntarist tradition into much greater formalisation of processes and practices. This article describes the present structure and scope of collective bargaining in Nigeria in the light of this development.     

移动互联网时代网络舆情传播特点研究

针对移动互联网的快速发展,首先分析了我国移动互联网的现状。然后总结了移动互联网不同于传统互联网的特点。根据移动互联网的这些特点,分析了移动互联网形势下网络舆情传播的新特点。最后,给出了应对移动互联网舆情安全的建议。     

Evidence of EC financial reporting practice harmonization

This paper provides new evidence on the information content of losses in the relation between stock returns and annual accounting earnings. Consistent with earlier US evidence, accounting losses are not significantly related to stock returns in Finland. Moreover, it is shown that the different methods used to measure earnings in Finland affect the frequency of losses, substantially altering the estimated return-earnings relation. The results suggest that earnings adjusted in accordance with the recommendations of the Finnish Committee for Corporate Analysis are not more useful than the unadjusted reported earnings in explaining stock returns in Finland.     

Synergies and price trends in sequential auctions

In this paper we consider sequential second-price auctions where an individual's value for a bundle of objects is either greater than the sum of the values for the objects separately (positive synergy) or less than the sum (negative synergy). We show that the existence of positive synergies implies declining expected prices. When synergies are negative, expected prices are increasing. There are several corollaries. First, the seller is indifferent between selling the objects simultaneously as a bundle or sequentially when synergies are positive. Second, when synergies are negative, the expected revenue generated by the simultaneous auction can be larger or smaller than the expected revenue generated by the sequential auction. In addition, in the presence of positive synergies, an option to buy the additional object at the price of the first object is never exercised in the symmetric equilibrium and the seller's revenue is unchanged. Under negative synergies, in contrast, if there is an equilibrium where the option is never exercised, then equilibrium prices may either increase or decrease and, therefore, the net effect on the seller's revenue of the introduction of an option is ambiguous. Finally, we examine a special case with asymmetric players who have distinct synergies. In this example, even if one player has positive synergies and the other has negative synergies, it is still possible for expected prices to decline.Received: 12 December 2000, Accepted: 1 May 2002, JEL Classification: D44Flavio Menezes acknowledges the financial support from ARC (Grant A000000055) and CNPq. Monteiro acknowledges the financial support from CNPq and the hospitality of CERSEM where part of this paper has been written. We thank Richard Engelbrecht-Wiggans, Peter Sørensen and two anonymous referees for useful comments.