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991.
Kelly Garbach Jeffrey C. Milder Fabrice A.J. DeClerck Maywa Montenegro de Wit Laura Driscoll Barbara Gemmill-Herren 《国际农业可持续发展杂志》2017,15(1):11-28
Agroecological intensification (AEI) integrates ecological principles and biodiversity management into farming systems with the aims of increasing farm productivity, reducing dependency on external inputs, and sustaining or enhancing ecosystem services. This review develops an analytic framework to characterize the fulfilment of these objectives by documenting the co-occurrence of positive, neutral, and negative outcomes for crop yield and nine regulating ecosystem services. We provide an illustrative examination of the framework, evaluating evidence for yield and ecosystem service outcomes across five AEI systems: conservation agriculture, holistic grazing management, organic agriculture, precision agriculture, and system of rice intensification (SRI). We reviewed 104 studies containing 245 individual comparisons between AEI and contrasting farming systems. In three of the five AEI systems, conservation agriculture, precision agriculture, and SRI, more than half of reviewed comparisons reported ‘win-win’ outcomes, enhancement of both yield and ecosystem services, or ‘win-neutral’ outcomes relative to contrasting farming systems. The review presents substantial evidence that the five AEI systems can contribute to multi-functional agriculture by increasing ecosystem service provision, or reducing negative externalities associated with agriculture, while maintaining or increasing yields. A framework such as the one presented here can help guide decision-makers considering how best to implement multi-functional agriculture so that both crop yield and ecosystem service delivery can be maintained or increased. 相似文献
992.
In 2010, the ‘Brand Africa’ initiative was launched with the mission to transform perceptions of Africa from a continent of calamities into one of promising economic prospects and entrepreneurial populations. This transformation, ‘Brand Africa’ claims, is one where Africans take their representation from the hands of foreigners and make, through a new image, their own (hi)story. In this respect Brand Africa can be interpreted as a form of subaltern geopolitics seeking to subvert dominant geopolitical knowledge and to fight established structures of domination. However, the article argues its subversive elements are limited, especially when compared to the historical discourses of decolonial pan-Africanism upon which it draws for legitimacy. Indeed, while appropriating this legacy Brand Africa offers up a very different geopolitical vision of possible/desirable African futures. It is argued that this may be accounted for by understanding the extent to which the Brand Africa initiative appears embedded within a South African national context and its own geopolitical ambitions evident within its own nation branding project. What this highlights in turn is that the emancipatory potential and assumed synergies between national and supranational branding central to the Brand Africa initiative are not as unproblematic or uncontested as claimed. 相似文献
993.
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on the main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral, and corporate inversions. Moreover, it performs a meta-analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1%—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research. 相似文献
994.
Journal of Consumer Policy - Energy labels are one of the most widely used policies in the European Union for increasing the energy efficiency of household appliances. However, their effectiveness... 相似文献
995.
Boards and Sustainability: the Contingent Influence of Director Interlocks on Corporate Environmental Performance 下载免费PDF全文
Natalia Ortiz‐de‐Mandojana Juan Alberto Aragon‐Correa 《Business Strategy and the Environment》2015,24(6):499-517
This paper highlights the importance of a firm's board with respect to sustainability issues by analysing the relationship between director interlocks, i.e. directors who simultaneously belong to the boards of directors of several companies, and a firm's environmental performance. The previous literature has focused on the influence of firm‐level resources on corporate environmental performance. This study utilizes insights from a resource‐based view and research on social capital to demonstrate that the environmental performance of a firm is also influenced by the difficult‐to‐imitate capabilities that are embedded in the network relationships of its directors. Our results support a contingency perspective of the social capital theory that finds that director interlocks are positively connected with the environmental performance of a firm in two specific situations: (1) when the firm is linked to a larger parent company and (2) in cases of low and high levels of interlock diversity. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
996.
Does Family Control Shape Corporate Capital Structure? An Empirical Analysis of Eurozone Firms 下载免费PDF全文
Julio Pindado Ignacio Requejo Chabela de la Torre 《Journal of Business Finance & Accounting》2015,42(7-8):965-1006
This study investigates the relationship between family control and corporate capital structure considering the dynamic nature of the debt policy and the ownership structure of family firms. Our results show that the sensitivity of debt to fluctuations in cash flow is less pronounced in family firms and highlight that family control increases the speed of adjustment toward target debt. Four dimensions of the family business model explain these results: deviations of voting from cash flow rights, the presence of a second blockholder in the company, involvement of family members in management, and the generation in charge of the business. The weaker negative impact of cash flow on debt is driven by family firms with no control‐enhancing mechanisms, companies with active family participation in management and family businesses that are still controlled by the first generation. By contrast, the more severe agency conflicts between owners and creditors in family firms with a second blockholder lead to more pronounced pecking order behaviour. Furthermore, the higher flexibility in corporate decision‐making of family firms managed by the family and under the influence of the first generation explains why family companies are able to rebalance their capital structure faster. 相似文献
997.
An Illustrated User Guide to the World Input–Output Database: the Case of Global Automotive Production 下载免费PDF全文
Marcel P. Timmer Erik Dietzenbacher Bart Los Robert Stehrer Gaaitzen J. de Vries 《Review of International Economics》2015,23(3):575-605
This article provides guidance to prudent use of the World Input–Output Database (WIOD) in analyses of international trade. The WIOD contains annual time‐series of world input–output tables and factor requirements covering the period from 1995 to 2011. Underlying concepts, construction methods and data sources are introduced, pointing out particular strengths and weaknesses. We illustrate its usefulness by analyzing the geographical and factorial distribution of value added in global automotive production and show increasing fragmentation, both within and across regions. Possible improvements and extensions to the data are discussed. 相似文献
998.
Leudis Orlando Vega de la Cruz Yosvani Orlando Lao León Any Flor Nieves Julbe 《Contaduría y Administración》2017,62(2):683-698
Derived from its humanitarian mission, to pay quality health care to the population, in hospitals and health facilities is needed reduce the occurrence of events that may threaten the physical and psychological integrity of the patients they serve. One of the strategies to consider to overcome this challenge is the proper implementation of the internal control system, to ensure the sustainability of insurers, by increasing efficiency in the care of people, feasible only within a care model that quantifies and management on population identified and addressed. The objective of this paper was to propose a coefficient to evaluate the internal control management for a hospital entity. This was conceived under the guidelines of the multi-criteria modeling in conjunction with the detection of critical points through Petri nets. For this, the order of importance and fulfillment of the components of Internal Control and in unison the unreliability of critical processes in the entity being identified practical application was determined. 相似文献
999.
We use HISCLASS to code the occupational titles of over 30,000 English male workers according to the skill content of their work. We then track the evolution of the sampled working skills across three centuries of English history, from 1550 to 1850. We observe a modest rise in the share of ‘high-quality workmen’ deemed necessary by Mokyr and others to facilitate the Industrial Revolution, including machine erectors and operators. But we also find remarkable growth in the share of unskilled workers, rising from 20 % in the late sixteenth century to nearly 40 % in the early nineteenth century, caused mainly by falling shares of semi-skilled, blue-collar workers. Close inspection of the occupational structures within the main sectors of production suggests that deskilling occurred in agriculture and industry alike, prompted by land concentration in agriculture and workshop-to-factory changes in industry. 相似文献
1000.
This paper investigates the paradox of authenticity versus standardisation. It examines the features that constitute restaurant authenticity and determines whether these can be standardised within an alliance of top restaurants to reap the benefits of commonalities among the restaurants. We determine the features of authenticity by examining the literature, by interviewing owners and managers of alliance restaurants and by means of a consumer survey. The results show several discrepancies. Combining these three data sources allowed us to distinguish between essential and peripheral features of authenticity. This distinction can help to define a standard for restaurant authenticity, specifying minimum levels for essential features of authenticity. 相似文献