Energy Conservation Options for Canada: A Nationwide Survey of Consumer Opinion

During the past decade a considerable number of studies have increased our understanding of consumer behavior in relation to energy use and conservation. A criticism of the early work has been its lack of direct relevance to policy makers under pressure to develop and implement programs to reduce energy consumption. This study provides a link between existing research knowledge and the need for policy formulation guidelines. Data were obtained from a nationwide sample of 1,451 Canadian households concerning the acceptability of selected programs designed to reduce energy consumption in the consumer sector. Respondents also provided judgments concerning the desirability of a broad range of approaches to consumer energy conservation. The findings revealed that consumers are more willing to accept conservation initiatives which are non-coercive and informational in nature. Information and labelling programs, minimum efficiency standards, home audit programs, and financial grants/tax incentives were the specific initiatives rated most acceptable.     

Measuring changes in family energy management: consumption or efficiency

The Home Heating Energy Index (HHEI), a tool for measuring energy efficiency, which integrates house size, seasonal temperature variations, and type of heating fuel, was found to be an effective measure. Using 5-year longitudinal field study data from 24 families living in a cold climate, the tool explained 77% of family energy consumption and provided a definitive benchmark for evaluating home heating energy conservation. Factors which influenced family energy consumption and/or efficiency were: (1) family energy management behaviours, including no-dollar cost behavioural changes and enhancing the energy efficiency of some mechanical system; (2) housing factors, including structural characteristics and size of house; and, (3) family contextual factors, including socio-economic status, family size and stage of family life cycle.     

Internal Audits as a Source of Ethical Behavior,Efficiency, and Effectiveness in Work Units

This study of internal auditors and auditees, who engage in both financial and operational internal audits in Israel, extends theory and research on internal audits in organizational units. It develops and tests a model that examines the role of top management and internal auditors in facilitating learning from internal audits and driving perceived performance improvement. We argue that support from the top management for the internal audit as well as the auditor’s capacity (skills, resources, and behaviors) facilitate learning from audits and help audited units to improve ethicality, efficiency, and effectiveness in organizations. The results of time-lagged survey data provide general support for the hypothesized indirect relationships between auditor capacity, auditor–auditee relational exchanges, learning from audits, and three different perceived performance measures: ethical behavior, efficiency, and effectiveness. We discuss the implications for research on internal audits, proactive learning, ethics, and performance improvement of organizational units in the public sector.     

DWELLING ENERGY EFFICIENCY AND HOME ENERGY CONSERVATION POLICIES: A WESTERN U.S. PERSPECTIVE

The purpose of this study was to examine the energy beliefs of western U.S. residents. Data from the Western Regional Project W-159, ‘Consequences of Energy Conservation Policies for Western Region Households' were analysed. Using a sample of 5,471, respondents' beliefs about the energy efficiency of their current dwelling and actual energy saving features were compared. A significant Kendall correlation was found and these two measures were then used to divide the sample into two groups, respondents with energy efficient dwellings and respondents with energy inefficient dwellings. Chi-square analyses yielded significant differences between the two subsamples' beliefs about the seriousness of the U.S. energy problem and whether to solve it by conserving energy or increasing production. The two sub-samples' beliefs about a series of mandatory and incentive energy conservation policies were compared. For all policies except requiring home energy audits, significant differences were found between the two subsamples' beliefs. Overall, the incentive energy conservation policies were favoured over the mandatory policies. Sample respondents with energy efficient dwellings were more often opposed or strongly opposed to the incentive policies than were the respondents with energy inefficient dwellings.     

Occupant-use factors influencing optimal results from energy conservation strategies

Although residential conservation strategies can have a dramatic impact on energy consumption, the involvement of the occupant can have a deterring and/or an enhancing influence on optimal results. Occupant impact on the use of residential heating conservation strategies was assessed by monitoring use factors and energy-consumption data of nine families living in an energy test house. The families tested two supplemental space heating strategies, use of a sunspace and a woodstove. The families used each strategy separately for one-week periods. User- and energy-consumption data for the use of flow-restricting showerheads, a hot-water conservation strategy, were used by nine families — seven involved in the testing of the heating strategies and two who tested cooling strategies in the summer months. The families used the showerheads either for a one or two-week period. Energy-consumption data were compared against a baseline week in which none of the conservation strategies were used. A computer-based data acquisition system tracked energy consumption as well as room temperatures and other environmental data. Questionnaires, completed daily and weekly, were used to collect user-behaviour data, including evaluations of user involvement, resulting thermal comfort, and impact on family routines and habits. The results showed that resident implementation of strategy requirements was related to energy savings. Energy savings varied with being at home in order to open/close sunspace doors for optimal heating, with the level of previous experience of the woodstove strategy, and with compensating behaviour such as taking baths instead of using the flow-restricting showerheads.     

内部审计成果利用问题研究——基于政府审计视角

随着全国内部审计工作座谈会的召开,内部审计的地位不断上升,这为内部审计机制完善和审计成果质量提升创造了有利条件。内部审计作为我国审计监督体系中的重要组成部分,与政府审计密切相关,积极完善内部审计制度,有利于内部审计成果更好地服务于政府审计。本文基于政府审计视角,在明确内部审计成果对政府审计有积极作用的基础上,分析发现内部审计成果的可靠性、完整性和成果质量对政府审计在内部审计成果的利用上有一定影响。据此,本文分别从制度规范、信息技术、培训交流三个方面为提高内部审计成果利用效率提出相关对策和建议。     

Joint audits and mutual ties of audit firm networks

There has been a lively debate following the 2007 financial crisis regarding the role of joint audits. Prior research argues that joint audits may improve audit quality because of shared audit efforts. However, empirical evidence has been inconclusive. To gain insight into how Big 4 audit firm imprimaturs have become a source of legitimacy in the audit industry, this article investigates how audit networks drive the audit industry in Saudi Arabia. Based on the application of quantitative and qualitative research methods, we conclude that the Big 4 audit firms have strong mutual ties, but ties with other local and international audit firms are weak. We also find the oligopolistic nature of the Big 4 audit firms and international audit firms. Specifically, Ernst & Young, KPMG, PwC, and PKF are controlling over 68% of the audit market. Interviews with accounting professionals suggest that several benefits of joint audits exist, but certain additional costs are also implicated. Our findings are particularly relevant for regulators and local and international policymakers in rethinking and evaluating the appropriateness of either the mandatory or voluntary nature of joint audits in developing countries.     

Overcoming the psychological barriers to energy conservation behaviour: The influence of objective and subjective environmental knowledge

Energy conservation is a crucial aspect of responsible consumption which is the reflection of individual efforts for sustainability. However, especially young consumers are reluctant to reduce their energy consumption despite their pro‐environmental attitudes. Resistance to behavioural change can be attributed to various psychological barriers that help consumer to avoid engaging in pro‐environmental actions. In this context, the first aim of the study is to extend the theoretical and empirical evidence regarding impeding effects of psychological barriers on individual energy conservation behaviour. Secondly, the study investigates the alleviating role of environmental knowledge on those barriers that limit energy conservation. Proposed impeding effects of objective and subjective environmental knowledge on various denial mechanisms, which are in turn expected to hinder energy conservation, were tested using the survey data collected from young Turkish consumers. Results suggest that denial mechanisms hinder young consumers’ energy conservation behaviour indirectly through diminishing feelings of moral obligations. Moreover, it was found that objective environmental knowledge's effect can be used to break down the psychological barriers and to facilitate the change towards more sustainable energy consumption patterns. Implications of the findings and directions for future research are discussed.     

关于中国能源发展的思考

随着中国经济的快速发展，对能源需求也越来越多，但单位产出耗能较高，高能耗已经难以支撑经济发展的需要，为此国家“十一五”规划纲要把节能20％作为约束性目标，但“十一五”前2a的完成情况不甚理想。在深入分析目前能源使用存在问题的基础上，提出了相应的建议和对策。     

Resource use: the complexity of time and energy management in clothing maintenance

The research study examined time management and energy consumption with respect to clothing care. The investigation analysed data and information obtained in the NE-113 Family Time-Use Study collected in 1977–1978. Differences were found between urban and rural households and among different states. Occupational types of home manager, day of the week, education and age of children were variables accounting for differences in clothing care activities. The results have significance for a better understanding of how modem households meet the demands of clothing care management.     

FAMILY LIFESTYLE AND ENERGY CONSUMPTION: AN ENERGY ADAPTATION MODEL*

The premise of the paper is that family energy consumption is a consequence of family lifestyle. To facilitate the development of policies that allow families to make satisfactory lifestyle choices as energy resources decline, we explore in detail the relationship between family lifestyle and energy consumption. A model is developed to illustrate the decision making processes that link individual and family behaviour patterns with energy consumption. A series of propositions is derived from the model that relates family values, family effectiveness and family decision making to energy prices, energy conservation adoption, attitude formation and family lifestyle changes. The model can be used by public and private decision makers to identify research and consumer information programs that will facilitate adoption of more energy efficient lifestyles.     

Comparison of fruit and vegetable consumption among Native and non‐Native American populations in rural communities

Fruit and vegetable consumption of Native Americans was compared with that of non‐Native Americans and determinants of fruit and vegetable intake for both populations were found based upon the Theory of Planned Behavior. A one‐time survey was conducted as part of a larger research project funded by the South Dakota Department of Health. The survey was administered in local grocery stores and supermarkets in six South Dakota communities, including two located on Native American reservations. Of the 1000 distributed surveys, 499 were returned with 230 being usable, resulting in a response rate of 49.9%. Wilcoxon signed‐rank test and two regression models were tested using SAS 9.2 software. Dependent variables were fruit and vegetable intake. Attitudes towards health, fruit and vegetable consumption, perceived difficulty, subjective norm and intention were also measured. Community size, family income, employment status and participation in food assistance programmes [Supplemental Nutrition Assistance Program or Women, Infants, and Children (SNAP or WIC)] were socio‐demographic control variables. Overall, Native American participants consumed more fruit and vegetables at home and had a more positive attitude towards healthy diets than non‐Native American participants. SNAP or WIC participation, family health, exercise, intention to live healthier than parents, buying healthy food, and fruit and vegetable consumption when eating out were positively associated with fruit and vegetable consumption among Native Americans, while participation in the SNAP or WIC programme had a negative influence on consumption among non‐Native American participants. Family health, exercise, buying healthy food, fruit and vegetable when eating out, and intention to buy healthy food were positively associated with fruit and vegetable consumption among the non‐Native American population. Theory of Planned Behavior variables (e.g. attitude towards healthy food) significantly contributed to the model explaining fruit and vegetable consumption. The fact that SNAP and WIC participation had an opposite influence on the two populations warrants further research.     

Social sources of information in opportunity recognition: Effects of mentors,industry networks,and professional forums

Effects on opportunity recognition of three social sources of opportunity-related information (mentors, informal industry networks, participation in professional forums) were investigated. Results indicated that all three sources had direct, positive effects on opportunity recognition by entrepreneurs. In addition, the effects of two sources (mentors and professional forums) were mediated by schema strength, while effects of the third source (informal industry networks) were mediated by self-efficacy. Results are consistent with theories of opportunity recognition that emphasize the role of information and cognitive processes, and suggest that two social sources of information not systematically investigated in previous research–mentors and participation in professional forums–can assist entrepreneurs in identifying opportunities for new ventures.     

“Mum,did you just leave that tap running?!” The role of positive pester power in prompting sustainable consumption

This paper offers novel insights on the socio‐structural factors that sustain (or break) everyday behaviours in the home. Specifically, the adoption of sustainable consumption in the home as influenced by Green‐School children is explored. The findings presented are derived from surveys with Green‐School (Eco‐School) children and in‐depth interviews with their parents. The process of sustainable consumption adoption in the home, in the context of the Green‐Schools programme, is explored with an aim to understand if, and how, Green‐School children affect behaviours in the home. The findings enlighten our understanding of not only how environmental education programmes are reconciling the Dominant Social Paradigm with the New Environmental Paradigm, but also in terms of how sustainable consumption in the home, such as recycling and water and energy conservation, are initiated and reinforced by children through their use of positive pester power.     

Demand systems for energy consumption by the manufacturing sector

This paper aims to test empirically a new approach for estimating derived demand equations for alternative energy sources in manufacturing. Our approach is based on the assumption of weak separability in production. The model used is the “Dynamic Generalized Linear Expenditure System” (DGLES). The major advantage of this model is that it allows the consistent estimation of energy demand functions and the implied price (compensated and uncompensated) and expenditure elasticities based on minimum information requirements. The model was estimated using pooled time-series manufacturing data for 1962–1980 for two Canadian provinces (Quebec and Ontario) and one region, the Prairies (Alberta, Saskatchewan, Manitoba). The complete system of energy demands involves six competitive uses of energy (electricity, fuel oil, natural gas, coal and coke, and liquified petroleum gas).     

Auditing program evaluation audits: Executive training exercise for assessing management thinking, planning, and actions

The present article is an application of Schank's (Schank, Roger C. (2005), Lessons in Learning, New York: Wiley.) “principle #1: just-in-time information delivery makes information useful….OR, don't tell people things that they cannot immediately make use of.” The article describes five activities that always occurring implicitly and sometimes explicitly in managing a product, brand, or service: scanning, planning, implementing, assessing, and administering. Management and financial audits of actions and outcomes of programs are sometimes required by firms and government legislative bodies. Similar to the use of written checklist by pilots of the multiple steps involved before plane take-offs, management audit templates are useful for insuring complete and in-depth assessments of management actions and outcomes. This article provides such a management audit template and illustrates its use. The article includes an invitation to the reader to use the template immediately in evaluating both an audit report and a marketing program that the audit report details.     

New audit partner identification rules may offer opportunities and benefits

From the WorldCom and Enron accounting debacles that triggered the demise of Arthur Andersen to Ernst & Young’s 2013 and 2015 settlements of claims that its audits facilitated massive accounting fraud by financial services firm Lehman Brothers, large-scale financial scandals have led to increasing scrutiny of public auditors. Investors are justifiably eager to ascertain the quality of audits of public companies when making investment decisions. In the U.K., the reputation of the audit partner is recognized as a signal of audit quality, and as such, the names of the lead partners have been disclosed to the public since 2009. The U.S. standard of providing the auditing firm name without identifying the lead partner recently changed to match the U.K. and EU standard after much debate. As of May 2016, the Public Company Accounting Oversight Board has adopted—and the Securities and Exchange Commission has approved—new regulations that will require the public disclosure of the individual audit partner responsible for each public company audit, as well as the identification of any additional accounting firms that contribute to the audit. This article examines the new rules in light of disclosure requirements imposed on other professionals, as well as international auditor disclosure requirements. The accounting profession has generally opposed the new disclosures, but this article suggests opportunities and benefits for the profession as a result of the changes, including the opportunity for audit partners to develop individual reputations for quality and specialization. In addition, this article makes recommendations for business managers, owners, and investors for making the best use of the information the new disclosures will provide.     

Predictors of consumption cutbacks in response to increased energy costs

Energy costs have increased at a more rapid rate than overall household costs in recent years. The effects of these increased costs upon families' consumption of goods and services, as measured by cutbacks in and across consumption categories and cutbacks in necessities, were studied in relation to three variables: (1) family income level; (2) perceived effect of energy cost changes upon life in the last five years (well-off); and (3) belief that energv consumption could be reduced by one-fourth in the next year. Family income level was significantly related in a negative direction to each measure of cutback in consumption. However, the well-off measure explained a greater percentage of the variation in consumption cutback measures than did income level.     

一种能耗均衡的无线传感器网络路由算法

为了延长采用电池供电的无线传感器网络的生命周期,提出了一种综合考虑单个节点能耗和节点传输信息至汇集节点所需总能耗的路由算法。该算法首先根据网络中节点到汇集节点从小到大的距离顺序选择待规划节点,然后计算各对应候选节点的评价参数,该参数由单节点能耗和节点传输信息至汇集节点所需总能耗加权得到,最后选择评价参数最小的候选节点作为待规划节点的中继节点。仿真结果表明,该算法的生命周期明显长于LEACH(Low Energy Adaptive Clustering Hierarchy)算法。     

浅谈粮库设计中电气节能措施

在粮库生产过程中,消耗的能源主要是电能,怎样提高电能利用率,降低电能消耗,是在粮库工程电气设计时就要着重考虑的内容。本文分别从供配电系统和照明系统两个方面,就电气设计节能措施进行浅要的探讨。