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     

The practice of decision-making—some evidence

The theory of scientific decision-making is a well developed and coherent discipline, which may be expected to have had some impact on the decision-making processes employed by actual firms. This paper reports the results of a survey of engineering firms in South Wales, and casts some doubt on the hypothesis that advances in decision analysis have had a descernible impact on the practice of business. Moreover, the primary reason for this lack of impact appears to be that decision analysis is not perceived as relevant to the decision-making needs of managers. The paper concludes with some suggestion for overcoming this obstacle to the application of decision analysis.     

Mergers and synergism—some chance-constraint perspectives

This paper presents a single-period model in which profit-maximizing firms, subjected to externally imposed risk-constraints, can generate synergistic benefits through merger. It is shown that those effects depend upon several conditions and assumptions, whose reflection of the real world can vary from one case to another. The model provides some important theoretical insights to understanding the conflicting empirical results of several recent studies concerning synergistic benefits.     

Health care facility planning: some developmental considerations.

A model of the provision of health care facilities is outlined. This model is based on a framework developed in central place theory and is concerned with the scale, frequency and service area structure of health care facilities. Certain modifications to the model are proposed and this provides a framework for dealing with the problem of adjustment in systems of service provision. Three types of adjustment, all involving different degrees of centralization, are considered. Each type of adjustment results in a particular modification to the spatial structure of the hierarchical system. Consideration is then briefly given to a number of ways in which this general approach may be made more realistic, in order to deal with actual systems of service provision.     

The Postal Service—Questions the Monopolies Commission Avoided

The recent report of the Monopolies and Mergers Commission on the efficiency of the postal services failed to anticipate advances in consumer demand made possible by computer technology, Ian Senior, an authority on the postal services, takes the Monopolies and Mergers Commission to task for its lack of foresight.     

Improving discrimination in data envelopment analysis: some practical suggestions

In some contexts data envelopment analysis (DEA) gives poor discrimination on the performance of units. While this may reflect genuine uniformity of performance between units, it may also reflect lack of sufficient observations or other factors limiting discrimination on performance between units. In this paper, we present an overview of the main approaches that can be used to improve the discrimination of DEA. This includes simple methods such as the aggregation of inputs or outputs, the use of longitudinal data, more advanced methods such as the use of weight restrictions, production trade-offs and unobserved units, and a relatively new method based on the use of selective proportionality between the inputs and outputs.     

Management information systems in health systems agencies: some considerations.

Relevant considerations for the application of Management Information Systems theory (MIS) to public agencies are identified and discussed in this paper. The importance of the agency's environment, both external and internal, reporting structure and personnel makeup is examined. A specific application of these considerations in an MIS developed for the Health Systems Agency of Western New York is presented. Finally, the paper considers the importance of system implementation as well as system design.     

The Europeanisation—or the Erosion—of Industrial Relations?

This article considers the impact of European integration on industrial relations. An industrial relations regime can be understood as a tension between employment structured by market dynamics and broader social regulation, between the principles of contract and status. Economic Europeanisation threatens this relationship. Its survival may depend on new forms of supranational regulation, but not necessarily as the ‘social dimension’ of Europeanisation is customarily conceived.     

Posterior odds ratios for regression hypotheses: General considerations and some specific results

Much work is econometrics and statistics has been concerned with comparing Bayesian and non-Bayesian estimation results while much less has involved comparisons of Bayesian and non- Bayesian analyses of hypotheses. Some issues arising in this latter area that are mentioned and discussed in the paper are: (1) Is it meaningful to associate probabilities with hypotheses? (2) What concept of probability is to be employed in analyzing hypotheses? (3) Is a separate theory of testing needed? (4) Must a theory of testing be capable of treating both sharp and non-sharp hypotheses? (5) How is prior information incorporated in testing? (6) Does the use of power functions in practice necessitate the use of prior information? (7) How are significance levels determined when sample sizes are large and what are the interpretations of P-values and tail areas? (8) How are conflicting results provided by asymptotically equivalent testing procedures to be reconciled? (9) What is the rationale for the ‘5% accept-reject syndrome’ that afflicts econometrics and applied statistics? (10) Does it make sense to test a null hypothesis with no alternative hypothesis present? and (11) How are the results of analyses of hypotheses to be combined with estimation and prediction procedures? Brief discussions of these issues with references to the literature are provided.Since there is much controversy concerning how hypotheses are actually analyzed in applied work, the results of a small survey relating to 22 articles employing empirical data published in leading economic and econometric journals in 1978 are presented. The major results of this survey indicate that there is wide-spread use of the 1% and 5% levels of significance in non- Bayesian testing with no systematic relation between choice of significance level and sample size. Also, power considerations are not generally discussed in empirical studies. In fact there was a discussion of power in only one of the articles surveyed. Further, there was very little formal or informal use of prior information employed in testing hypotheses and practically no attention was given to the effects of tests or pre-tests on the properties of subsequent tests or estimation results. These results indicate that there is much room for improvement in applied analyses of hypotheses.Given the findings of the survey of applied studies, it is suggested that Bayesian procedures for analyzing hypotheses may be helpful in improving applied analyses. In this connection, the paper presents a review of some Bayesian procedures and results for analyzing sharp and non-sharp hypotheses with explicit use of prior information. In general, Bayesian procedures have good sampling properties and enable investigators to compute posterior probabilities and posterior odds ratios associated with alternative hypotheses quite readily. The relationships of several posterior odds ratios to usual non-Bayesian testing procedures is clearly demonstrated. Also, a relation between the P-value or tail area and a posterior odds ratio is described in detail in the important case of hypotheses about a mean of a normal distribution.Other examples covered in the paper include posterior odds ratios for the hypotheses that (1) $\text{β}{}_{\mathrm{i}}\text{>}$ and $\text{β}{}_{\mathrm{i}}\text{<0}$, where $\text{β}{}_{\mathrm{i}}$ is a regression coefficient, (2) data are drawn from either of two alternative distributions, (3) $\text{θ=0}$, $\text{θ>}$ and $\text{θ<0}$ where θ is the mean of a normal distribution, (4) $\text{β}\text{=0}$ and $\text{β}\text{≠0}$, where β is a vector of regression coefficients, (5) $\text{β}{}_2\text{=0}$ vs. $\text{β}{}_2\text{≠0}$ where $\text{β'}\text{=(}\text{β'}{}_1\text{β}{}_2\text{)}$ is a vector regression coefficients and $\text{β}{}_1$'s value is unrestricted. In several cases, is a vector of regression coefficients and $\text{β}{}_1$'s value is unrestricted. In several cases, tabulations of odds ratios are provided. Bayesian versions of the Chow-test for equality of regression coefficients and of the Goldfeld-Quandt test for equality of disturbance variances are given. Also, an application of Bayesian posterior odds ratios to a regression model selection problem utilizing the Hald data is reported.In summary, the results reported in the paper indicate that operational Bayesian procedures for analyzing many hypotheses encountered in model selection problems are available. These procedures yield posterior odds ratios and posterior probabilities for competing hypotheses. These posterior odds ratios represent the weight of the evidence supporting one model or hypothesis relative to another. Given a loss structure, as is well known one can choose among hypotheses so as to minimize expected loss. Also, with posterior probabilities available and an estimation or prediction loss function, it is possible to choose a point estimate or prediction that minimizes expected loss by averaging over alternative hypotheses or models. Thus it is seen that the Bayesian approach for analyzing competing models or hypotheses provides a unified framework that is extremely useful in solving a number of model selection problems.     

International pharmaceutical supply prices: Definitions — problems — policy implications

In cases where the buyer and the seller of goods and services are companies belonging to the same group the prices charged for goods and services are called ‘international delivery prices’ or ‘international transfer prices’. The peculiarities of research-based companies are such that attempts to ascertain in practice what constitutes an ‘appropriate’ international delivery price are beset by a number of problems. Any scheme that is devised to solve the problems of international transfer prices should feature general ‘rules’ on how the various countries ought to share in central costs. As international transfer prices are a prerequisite for an efficient world economy based on the division of labour an agreement should be reached on the design and content of suitable delivery price systems for a research-intensive industry.     

Analyzing party competition through the comparative manifesto data: some theoretical and methodological considerations

This paper deals with some of the theoretical and methodological concerns arising from an in-depth analysis of one of the most successful research groups in comparative politics: the Comparative Manifesto Project. The first part of the paper discusses its theoretical background: the dimensionality of the political space, the operationalisation of the saliency theory and whether through election manifestos it is possible to determine the actual party positions. The second part attempts to contribute to the methodological debate by focusing on generally neglected weaknesses of the CMP’s method with regard to both the classification scheme and the coding procedure. In particular, it shows that it is probably impossible to correct the major problems here identified without destroying their comparability across time and space, since they are so deeply rooted in the CMP’s approach.     

邮政合同物流发展前景探析——以河南邮政速递物流为例

探析了合同物流定义,分析了河南邮政速递物流在发展合同物流中存在的机遇和挑战,并提出相应对策和建议,为其它地区发展合同物流提供借鉴.     

Union exclusion—next steps

The Conservative Government has intensified its commitment to union exclusion policies: new legislation has been implemented and the state is being restructured. Parallel policies have been implemented by private employers. In consequence, collective bargaining has been devolved to subordinate unit level, and union recognition and membership has further declined.     

Emotion work and psychological well-being: A review of the literature and some conceptual considerations

In this article, the state of the art of research on emotion work (emotional labor) is summarized with an emphasis on its effects on well-being. It starts with a definition of what emotional labor or emotion work is. Aspects of emotion work, such as automatic emotion regulation, surface acting, and deep acting, are discussed from an action theory point of view. Empirical studies so far show that emotion work has both positive and negative effects on health. Negative effects were found for emotional dissonance. Concepts related to the frequency of emotion expression and the requirement to be sensitive to the emotions of others had both positive and negative effects. Control and social support moderate relations between emotion work variables and burnout and job satisfaction. Moreover, there is empirical evidence that the cooccurrence of emotion work and organizational problems leads to high levels of burnout.