Environmental visibility: a trigger of green organizational response?

This paper develops a typology of visibility in an environmental context. Although visibility has been neglected and ill defined in contemporary environmental management research, environmental visibility can be a useful construct for predicting green organizational response. As such, it might prove a useful tool for environmental management researchers, policy‐makers and business strategists. The paper derives a conceptual typology of visibility from previous organizational theory research. Visibility is considered both as a characteristic of an organization and as a characteristic of an issue, and at both the corporate and operating unit levels. Data collected in a recent series of interviews in 24 business units in UK PLCs are analysed to provide examples of the types of visibility in an environmental context. The resultant environmental visibility typology is used to discuss the relationship between environmental visibility and green organizational responses. This study's findings suggest that considering environmental visibility as a predictor of green organizational response should be fruitful for future empirical research, and useful for policy‐makers and business strategists. Copyright © 2000 John Wiley & Sons, Ltd and ERP Environment     

Environmental NGO–business collaboration and strategic bridging: a case analysis of the Greenpeace–Foron Alliance

Environmental NGO–business collaborative partnerships, commonly called green alliances, are encouraging corporate enviropreneurship, entrepreneurial innovations that address environmental problems and result in operational efficiencies, new technologies and marketable ‘green’ products. Aside from offering environmental, scientific and legal expertise, environmental NGOs can provide linkages to other societal stakeholders, referred to as strategic bridges, to support enviropreneurial initiatives. This article focuses on the linkage capabilities of environmental NGOs by developing an extended strategic bridging framework that articulates necessary process contingencies and engagement strategies for building effective bridges with environmental stakeholders. Propositions are advanced and tested in an analysis of the alliance between Greenpeace and Foron Household Appliances in Germany during 1992–93 for the marketing of an environmentally responsible refrigerator. Stakeholder characteristics and partnership outcomes reveal managerial implications and conceptual extensions of strategic bridging in green alliances, and future research directions are discussed. Copyright © 2000 John Wiley & Sons, Ltd and ERP Environment     

Breakthrough of the Bottleneck in the Application of Management Accounting——Insights from Events Accounting

The purpose of management accounting information system is to serve for management. Since 1980＇s, innovations in management-have seen the application of several accounting techniques such as activity-based costing, balanced scorecard and target costing. However, subsequent surveys have shown that the application of these innovative management accounting techniques is not widespread. Indeed, the application of many techniques has been decidedly ephemeral. The authors suggest two important and interrelated reasons for the apparent failure to adopt such techniques. First, the absence of a conceptual framework needed to envision the collection and integration of multi-dimensional data needed in the modern organization. The second reason is the failure to exploit the data handling potentialities offered by modem computer systems. Reconstruction of contemporary management accounting system using insights from principles of events based accounting is offered as possible solution.     

My Comments on the Values of The United States——Equality of Opportunity and Competition

In spite of the gap,these cultural values have played an important role in forming the basic characteristics of Americans and in American social life.     

Provision of Human Resources for Water Resources and Hydropower Projects——A case of CGGC

1.Management of Human Resources in ChinaGezhouba Construction Group Corporation1.1Brief Introduction of CGGCChina GeZhouBa Construction Group Corporation(hereinafterreferred to as CGGC)is a super huge enterprise subordinatedto StateAssets Supervision and Administration Commission of PRC.It main-ly conducts water conservancy project,hydropower project,thermalelectric power project,nuclear electric power station,industrial andcivil works,as well as other works state-ratified.It is fa…     

Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares

The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the fraud of Guilin Jiqi seems to be intended to help her employees （not including top managers） to reap profits at the expense of misled investors. Our findings offer a potential insight into relating employee shares to insider selling.     

The influence of the blue trade barrier—— SA8000 to China

The blue trade barrier refers to the standards of the enterprise＇s social responsibility, namely SA8000. At present, many overseas importers request the export enterprise to conform to SA8000. On one hand, it can bring the opportunity to us--to be helpful in the exportation enterprise transforming the economical growth way, be helpful to strengthen the cohesive force in the enterprise. On the other hand, it can also bring challenge-increasing the cost of the export, export declines.     

The production of outstanding leadership — an analysis of leadership images in the Swedish media

In this paper the constructive and ideological aspects of (business) journalism provide the starting point for an exploration of the images of (outstanding) leadership (re)produced in the Swedish printed media. Using an ethnographic semantics method, articles in five major Swedish publications during two separate weeks were scanned, selected and analysed, resulting in 853 media statements about leadership subsumed under 60 leadership categories. These statements were further categorised and analysed, resulting in 12 underlying leadership themes that together suggest a dominant implicit model of leadership. The results were found to be consistent to some extent with central aspects of a “Swedish leadership style” as reported in previous studies, but they also gave rise to some interesting paradoxes. These paradoxes were partly resolved by introducing a distinction between leadership in a political as opposed to a business context. The analysis shows that institutional contexts seem to generate different implicit models of leadership, but within the same national framework. Excellent leadership is evidently exercised and enacted as an expression of socially constructed institutions and culturally grounded values.     

Mechanism and Risk of Chinese Local Govermnent Debt——From the Perspective of Fiscal Federalism on the Western Minority Province A

自1994年分税制改革以来,中国大量基层政府尤其是县级政府相继陷入财政困难,进而举借债务且债务规模不断膨胀、风险不断增大的境况.对地方政府债务形成机制,目前主要认为是因为改革不彻底的原因.但是,还应该针对中国财政体制与其他成熟市场经济国家间存在的特异性,研究地方政府债务产生机制.分税制改革不彻底,农村税费改革,转移支付制度,中央宏观政策,政府绩效考核等多方面的原因共同导致了地方政府债务的产生.     

Influence of social network structure on entrepreneurship participation—A study of 20 national cultures

By investigating differences in social networks among entrepreneurs in 20 cultures, this paper contributes to the debate on whether there is universality in the process of entrepreneurial networking. Representative samples of entrepreneurs were identified in the same manner in 20 countries from 2000 to 2004 (N = 304,560). The sampling methodologies and the questions asked were similar across all countries. Logistic regression was used to test for significant regional interaction effects involving personally knowing an entrepreneur. Results are contrary to the existence of any mono-dimensional form of networking practice but do strongly support the existence of both variform universality (culture moderates the importance of networking) and functional universality (cultural similarities in networking practice exist).     

Optimization of rain gauge networks—A systematic literature review

Rain gauge is the standard instrument for ground-based precipitation measurements and rain gauge networks play an important role in the monitoring of disasters caused by heavy rainfall, such as flooding and landslides. Many authors have contributed to the research of sophisticated methods and techniques for the design of optimal rain gauge networks, including guidelines for the placement of the devices based on the meteorological and physiographic factors of the study area, however, there is not a consensus on the best procedure to locate these equipment. In fact, there is a rapid growing interest and need for the improvement of monitoring networks and the optimization algorithms and solvers allowed a rapid evolution toward more efficient models. This study presents a systematic literature review (SLR) of studies on the optimization of rain gauge networks using the PRISMA protocol, detailing the study areas, methods, datasets and models used. To the best of authors’ knowledge, the latest thorough SLR on this subject was published in 2009 by the time of development of the authors’ research, however, the amount of research on this topic has grown significantly since then and optimization techniques have undergone a compelling evolution. Results indicate a wide variety of applications, objectives, methods, models and algorithms aimed at optimizing rain gauge networks. Conclusions are drawn in the light of the opportunities for future research on this topic.     

Ambiguous effects of tax progressivity — theory and Danish evidence

Recent tax reforms in the OECD area have aimed at reducing the progressivity of labour income taxation by reducing marginal taxes for given average taxes. Theory has shown that this reduces employment/production when workers and firms determine wages through bargaining. This paper shows that an opposite effect arises when both wages and working hours are subject to bargaining. This may reverse the traditional result and this is especially likely if the bargaining power of workers is low and if labour supply is relatively elastic. In conclusion, the overall effect of a reduction in progressivity is ambiguous. The empirical estimates for Denmark indicate that the overall effect is negative for blue-collar workers and neutral for white-collar workers.     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.