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301.
Eleonora Bottani Francesca Mannino Giuseppe Vignali Roberto Montanari 《International Journal of Logistics Research and Applications》2018,21(6):557-578
This paper presents a routing and location (R&L) model able to help design an efficient reverse logistics channel for food waste, with particular attention to the waste generated at the retail stage of a food supply chain (FSC). The model, developed in Microsoft ExcelTM, is detailed along with its application in the Emilia-Romagna region of Italy, which is currently the location of a research project aimed at finding alternative ways to recover food waste rather than disposing of it in landfill sites. Several analyses are carried out exploiting the model, to derive some findings about the economic profitability of setting up a reverse logistics channel to recover food waste in the targeted region, and divert it to alternative use. As there are currently no studies that examine the problem of recovering food waste in Italy, this paper is expected to represent an interesting addition to the literature on this issue. 相似文献
302.
303.
2015年起正式实施的新《预算法》允许地方政府公开发行债券后,全国性商业银行交叉持有地方债,在地方政府债务区域不平衡背景下,银行间交易网络导致地方债务危机的传染性大幅增加,增大引发财政金融系统性重大风险的可能性。本文构建博弈模型对地方政府债券进入银行交叉持有网络后形成的财政-金融风险传导机制开展研究,认为统一金融市场下公开发行债券可以实现风险分散,但是以扩大传染范围和提高传染速度为代价,而且不能完全排除转移支付纾困的统一金融市场对低风险地方政府造成不公待遇。基于此,本文提出应基于金融网络视角对地方财政领域的具体风险制定预案,把握预见性和主动性,防范化解财政金融领域系统性重大风险。 相似文献
304.
Antonella Cifalin Irene Eleonora Lisi 《International Journal of Training and Development》2019,23(3):240-252
Although the literature recognizes training as an essential driver of organizational effectiveness, little is still known about how to explicitly focus and align training to organizational strategic priorities. This note proposes a model that bridges the strategic human resource management (SHRM) literature and the Balanced Scorecard (BSC) literature – which is one of the most widely recognized strategic performance evaluation approaches intended to foster organizational alignment by translating the firm's strategy into a multidimensional set of financial and non‐financial measures. After having briefly discussed the main differences between the return on investment (ROI) model, which represents one of the major attempt to make training strategic within the existing evaluation research, and the BSC model applied to training management, this note highlights multiple forms of strategic training fit and suggests how to manage training through various scenarios of BSC development. Specifically, the note illustrates four forms of strategic fit – the vertical fit, the horizontal inter‐functional fit, the horizontal intra‐functional fit and the human capital readiness – and discusses their pursuit in terms of six scenarios of training management through the BSC. The note expands some exploratory empirical evidence on the feasibility and usefulness of training scorecards (i.e. the application of the BSC to training) in order to develop some theoretical insights and practical guidance on how they can be leveraged to foster the strategic alignment of training. 相似文献
305.
Irene Cheng Chu Chan Davis Ka Chio Fong Rob Law Lawrence Hoc Nang Fong 《Asia Pacific Journal of Tourism Research》2018,23(5):423-436
The rise of social media challenges the traditional notion of customer relationship management (CRM) and has led to the emergence of social CRM. This study collected and content-analyzed recent literature along the intersection between social media and CRM, to present an overview of the social CRM research in tourism and hospitality. Findings indicate that most studies focus on the context of hotel and restaurant. These studies lack a solid theoretical underpinning and tend to adopt qualitative research methods. Five research themes are identified from supply-focused research, while two themes are observed from demand-focused research. Overall, uneven attention has been paid by researchers in the field, with more emphasis on supply than on demand sides. According to the findings of the literature review, a conceptual framework and a research agenda are presented. Theoretical and practical implications to the tourism and hospitality industry are also discussed. 相似文献
306.
Jing Lu Dongning Yu Fereshteh Mahmoudian Jamal A. Nazari Irene M. Herremans 《Business Strategy and the Environment》2021,30(1):92-108
Using resource dependence theory, we analyze board interlocks, their industry origin, and their relationship to firms' greenhouse gas (GHG) emissions. Interlocks create connections by having board members from one firm sit on other firms' boards, providing an avenue for sharing information and resources to aid in knowledge transfer and capability development. As firms face challenges for improved GHG emissions performance, they may look to their board members' connections to other firms to acquire needed resources. Using a sample of US Standard & Poor's (S&P) 1500 firms for years 2009 to 2018, we find that firms with a greater number of board interlocks achieve lower GHG emissions intensity. We also find that boards for the best performing companies have interlocks in the same industry, in other industries, and with firms leading in GHG emissions intensity, especially for firms in higher environmentally impacting industries, as they face greater emissions challenges. 相似文献
307.
Jing Lu Fereshteh Mahmoudian Dongning Yu Jamal A. Nazari Irene M. Herremans 《Business Strategy and the Environment》2021,30(8):3425-3443
Coupling resource dependence theory with absorptive capacity concepts, we analyze the role absorptive capacity plays as a potential facilitator between board interlocks and environmental performance. Board interlocks act as avenues for knowledge and information that exist outside the organization to become resources to improve environmental performance. However, an organization also needs the ability to utilize knowledge to implement activities that lead to better environmental performance. Our results show that firms with a diversity of interlocks (greater number of board interlocks, interlocks in the same and different industries, and interlocks with top performers) achieve better environmental performance. Furthermore, we find that absorptive capacity, as measured by research and development (R&D) intensity, moderates the relationship between board interlocks and environmental performance. 相似文献
308.
In this paper, we study the pricing and hedging of typical life insurance liabilities for an insurance portfolio with dependent mortality risk by means of the well‐known risk‐minimization approach. As the insurance portfolio consists of individuals of different age cohorts in order to capture the cross‐generational dependency structure of the portfolio, we introduce affine models for the mortality intensities based on Gaussian random fields that deliver analytically tractable results. We also provide specific examples consistent with historical mortality data and correlation structures. Main novelties of this work are the explicit computations of risk‐minimizing strategies for life insurance liabilities written on an insurance portfolio composed of primary financial assets (a risky asset and a money market account) and a family of longevity bonds, and the simultaneous consideration of different age cohorts. 相似文献
309.
Most evidence regarding the determinants and effects of corporate governance practices is based on large firms. Herein, we explore these issues in the context of small publicly traded Canadian companies. We exploit the fact that such firms were not subject to corporate governance guidelines prior to 2005 and thus analyze the determinants of voluntary governance practice choices, as well as the effects of those practices on firm performance. Using a unique data set, we construct a corporate governance index for each firm. We measure performance by two variables: quality of accounting earnings and financial performance. The results indicate that corporate governance does matter for smaller traded Canadian firms. We find that both accounting and financial performance are positively related to corporate governance; however, their underlying mechanisms may differ somewhat. Given this result, it would be natural to expect all firms to choose higher levels of governance. However, our results also suggest small firms face resource constraints that limit their choices. We conclude that good governance is an important driver of small firm performance that cannot be neglected by the owners and managers of these firms. 相似文献
310.
Even though research in accounting and finance has extensively examined the role of financial analysts in developed economies, this issue has not been thoroughly examined in an emerging market setting. In this paper, I examine whether, following a market opening, analyst forecast accuracy and the market's reliance on analyst forecasts increase with time. Accuracy is expected to increase over time as analysts exert more effort and gain valuable forecasting experience. Results indicate that time is positively related to analyst forecast accuracy after controlling for a number of other firm and country characteristics. Second, I posit that time should also be related to the market's propensity to use analyst forecasts to form earnings expectations. As markets open and investors become more sophisticated, the reliance on analyst forecasts should also increase. Results are consistent with this expectation. In particular, I find that in the first sub-period earnings expectations based on random walk exhibit greater relative information content than earnings expectations based on analyst forecasts. This pattern is reversed in the third sub-period where analyst forecast errors better explain returns. Incremental information content tests produce similar results. Future research should further investigate the relation between financial analysts and other important market characteristics in emerging economies. 相似文献