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51.
Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement
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Ki‐Hoon Lee 《Business Strategy and the Environment》2017,26(2):209-223
There are an increasing number of companies in the mining and metals sector disclosing environmental sustainability information in their annual reports, sustainability reports and corporate internet web pages. However, there is ongoing debate about the relationship between the quantity and the quality of environmental disclosure. That is, does an increase in number equate to an increase in quality? This study investigates the relationship between the quantity and the quality of environmental disclosure reports. Using content analysis, we examine the environmental disclosure of 55 Australian mining and metal companies which are listed among the Australian Securities Exchange's (ASX) Top 100 mining and metal sector companies. We find that the size of firms influences both the quantity and the quality of corporate environmental disclosure. That is, we find that market capitalization is positively and significantly correlated to the quantity (number of words) and the quality of disclosure. We also confirm that there is a very highly significant, positive correlation between quantity (number of words) and quality of environmental disclosure. In order to investigate any differences between the top performing group and the bottom performing group in terms of environmental disclosure quality, further analysis also confirms that there is a positive relationship between the quantity and the quality of environmental disclosure. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment 相似文献
52.
采用多元层级回归方法,对影响供应商创新能力的驱动因素以及供应商在供应链网络中的等级位置对各驱动因素与供应商创新能力间关系的调节作用进行了理论探讨和实证分析。结果显示:在跨国外包情景下,发包方支持、共享活动和联结强度对供应商的创新能力具有显著的积极影响;供应商在供应链网络中的等级位置对联结强度与供应商创新能力间关系具有显著的正向调节作用,对共享活动与供应商创新能力间关系的正向调节作用不稳定。 相似文献
53.
Location selection plays a crucial role in the retail and service industries. A comprehensive location selection model and appropriate analytical technique can improve the quality of location decisions, attracting more customers and substantially impacting market share and profitability. This study developed a data mining framework based on rough set theory (RST) to support location selection decisions. The proposed framework consists of four stages: (1) problem definition and data collection; (2) RST analysis; (3) rule validation; and (4) knowledge extraction and usage. An empirical study focused on a restaurant chain to demonstrate the validity of the proposed approach. Twenty location variables relevant to five location aspects were examined, and the results indicated that latent knowledge can be identified to support location selection decisions. 相似文献
54.
《新兴市场金融与贸易》2013,49(4):113-129
The paper investigates the factors influencing the internationalization of mining firms into Africa and the strategies employed. We find that the three most important factors identified by mining houses as influencing their decisions to invest are all related to institutional voids particular to developing countries—security of tenure, political stability and poor infrastructure. South African firms have shown themselves to be adept to doing business in volatile political and institutional environments because of their experience within their home base with relatively weaker institutions. They have therefore developed advantages over multinational enterprises from industrialized countries to doing business in these new frontiers. 相似文献
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Xiao Song Lin Min Li Zhen Xiong Chen 《International Journal of Human Resource Management》2013,24(17):2524-2551
AbstractStrong growth need is essential if an employee is to be motivated to complete complex and challenging jobs. It is important for organizations to attract employees with high growth need strength and help them achieve positive outcomes. However, limited research has been conducted to examine the mechanism underlying growth need strength’s positive effect on employee outcomes. Based on hope theory, we hypothesized that hope mediates the effect of growth need strength on job performance and affective commitment by transforming employees’ general desire for personal growth into goal-related cognitive thinking, comprising both ‘will’ and ‘ways’. We further hypothesized the moderating effect of transformational leadership, and the joint moderating effect of transformational leadership and individual power distance on the relationship between growth need strength and hope. We tested our hypotheses with data from a sample of 265 subordinate–supervisor dyads from China. Data analysis results supported the mediating role of hope. We found that growth need strength has a stronger effect on hope when transformational leadership is higher, and this effect is the strongest when both transformational leadership and individual power distance are simultaneously higher. The implications of these findings for human resource management research and practice are discussed. 相似文献
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风载荷的研究在港口物流机械的设计和计算中占据着重要的地位,主要是因为它对起重机结构强度和稳定性的影响极其重要。而风载荷的确定通常由风力系数、挡风折减系数、有效迎风面积以及相应条件下的风压确定。 相似文献
59.
随着使用年限的增长和超载车辆的增加,多数水泥路面破坏严重而丧失整体的承载能力,且板块之间错台严重,致使其行车舒适性较差,急需维修改造以满足现代交通的需要。 相似文献
60.
螺纹联接作为制造业中最常用的联接形式之一,它的控制一直也是制造业中的重中之重。文章先对螺纹拧紧的原理和方法进行了简单的阐述,然后介绍了国内外关于螺纹拧紧方面的标准及发展现状,最后对螺纹拧紧标准建立的重要性和笔者的一些思考提出来供相关人士参考。 相似文献