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Using a broad institutional theory lens, this paper examines the climate change strategies and carbon accounting practices adopted by two New Zealand electricity firms in response to changes in government climate change policies over time (2002–12). The two firms pursue different strategic responses to climate change‐related institutional and economic pressures in order to maintain both legitimacy and a competitive advantage. Five different strategic responses are identified: avoidance, operational conformance, strategic conformance, strategic differentiation, negotiation and manipulation. Firm‐level characteristics are also important drivers of inter‐firm variations in the strategic responses. Further, carbon accounting makes the greatest contribution to carbon reduction when integrated as part of strategic processes that support strategic conformance and strategic differentiation. Carbon monitoring systems, internal carbon information use and carbon disclosure were the main forms of carbon accounting used to realise the different strategies employed. 相似文献
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Most studies into the performance of socially responsible investment vehicles have focused on the performance of sustainable
or socially responsible mutual funds. This research has been complemented recently by a number of studies that have examined
the performance of sustainable investment indices. In both cases, the majority of studies have concluded that the returns
of socially responsible investment vehicles have either underperformed, or failed to outperform, comparable market indices.
Although the impact of sustainable indices to date has been limited, the recent launch of sustainable indices by Dow Jones
and FTSE suggests that more attention is being paid to the subject by financial markets, investors, and companies. This development
raises a number of important issues which are reviewed in this article: (a) the performance of indices compared with their
benchmark indices; (b) the methodologies employed in compiling the indices; and (c) the impact of the indices on companies
and the investment community. The article concludes with a number of suggestions for areas that merit future research. 相似文献
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Concern that universities are struggling with the complexities inherent in the implementation of their information systems prompted the HEFCE sponsored study, reported herein. The purpose of the research was to provide a basis for improving the likelihood of success, when undertaking university-based Information System (IS) projects; the particular focus being on ERP (Enterprise Resource Planning) based integrated systems. The research outcome was an IS project management framework to provide general guidance and a bridge for co-operation between the very different stakeholder groups involved in such endeavours. Typically these would include senior university management, project teams (including consultants, where appropriate) and system vendors. 相似文献
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Building on Hart's natural resource‐based view of the firm, this paper reports the results of a case study of the privately owned, high‐end outdoor apparel company Patagonia. In this study we examined Hart's three interlinking strategies of pollution prevention, product stewardship and sustainable development, and sought to test whether the resources for their implementation must be accumulated sequentially or whether they can be accumulated in parallel. The case study revealed that Patagonia has made significant progress, and continues to make progress, in each of these three areas. The results also suggested that the company's progress in one area has not necessarily been dependent on progress in another. While acknowledging the limitations of a single case study, we conclude that Patagonia's experience offers strong support for the notion that the resources for implementing strategies towards sustainable development can be accumulated in parallel – as opposed to sequentially. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. 相似文献
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William J. Bertin Paul Fowler David Michayluk Laurie Prather 《Journal of Economics and Finance》2010,34(2):150-172
This study focuses on the price discovery process in Australian option and warrant markets. Characterizing these two markets
in terms of their cost structures and institutional features, we formally test competing price discovery hypotheses. The general
findings indicate that the warrants market is the dominant market suggesting that their lower trading cost outweigh their
less attractive institutional features. Additionally, we find that idiosyncratic differences among firms may result in a clientele
effect thus providing justification for the coexistence of these seemingly redundant markets. 相似文献
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Janet H. Ford Damion Nero Gilwan Kim Bong Chul Chu Robert Fowler Jonna Ahl 《Journal of medical economics》2018,21(1):107-111
Aim: To estimate direct and indirect costs in patients with a diagnosis of cluster headache in the US.Methods: Adult patients (18–64 years of age) enrolled in the Marketscan Commercial and Medicare Databases with ≥2 non-diagnostic outpatient (≥30 days apart between the two outpatient claims) or ≥1 inpatient diagnoses of cluster headache (ICD-9-CM code 339.00, 339.01, or 339.02) between January 1, 2009 and June 30, 2014, were included in the analyses. Patients had ≥6 months of continuous enrollment with medical and pharmacy coverage before and after the index date (first cluster headache diagnosis). Three outcomes were evaluated: (1) healthcare resource utilization, (2) direct healthcare costs, and (3) indirect costs associated with work days lost due to absenteeism and short-term disability. Direct costs included costs of all-cause and cluster headache-related outpatient, inpatient hospitalization, surgery, and pharmacy claims. Indirect costs were based on an average daily wage, which was estimated from the 2014?US Bureau of Labor Statistics and inflated to 2015 dollars.Results: There were 9,328 patients with cluster headache claims included in the analysis. Cluster headache-related total direct costs (mean [standard deviation]) were $3,132 [$13,396] per patient per year (PPPY), accounting for 17.8% of the all-cause total direct cost. Cluster headache-related inpatient hospitalizations ($1,604) and pharmacy ($809) together ($2,413) contributed over 75% of the cluster headache-related direct healthcare cost. There were three sub-groups of patients with claims associated with indirect costs that included absenteeism, short-term disability, and absenteeism?+?short-term disability. Indirect costs PPPY were $4,928 [$4,860] for absenteeism, $803 [$2,621] for short-term disability, and $3,374 [$3,198] for absenteeism?+?disability.Conclusion: Patients with cluster headache have high healthcare costs that are associated with inpatient admissions and pharmacy fulfillments, and high indirect costs associated with absenteeism and short-term disability. 相似文献
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In this paper, an alternative technique is developed for obtaining consistent estimates of beta in the presence of thin trading. The new estimator is tested on simulated data and the results are compared with those obtained from the Dimson [ 4 ] Scholes and Williams [ 9 ] techniques. The new estimator is found to have approximately the same bias as the others, but it has a considerably lower variance. 相似文献
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This paper is a critique of a recent Australian study of the term structure of interest rates. It argues that the tests used are likely to be biased and provides some evidence of this effect. 相似文献