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本文笔者结合自身的工作经验,对代建制下财务管理过程中出现的问题,进行了简要的总结与分析,并提出了相应的解决建议,以期促进我国代建制下财务管理的发展。 相似文献
174.
社会资本是一种无形资本。本文通过分析我国环境保护市场的发展现状,明确社会资本视角下促进环境保护市场的意义,最终提出以内部社会资本为导向的环境产权激励措施,以外部社会资本为导向的财税激励措施,有利于我国环境保护市场的进一步完善。 相似文献
175.
The research theorizes that environmental vulnerability can be minimized through mindfulness‐based strategies, and redesigning organizing processes, so that richer thinking is activated more quickly among greater number of people all of whom try to update their knowledge regardless of the knowledge source. It empirically evaluates the effects of organizational mindfulness and mindful organizing on resources and environmental sustainability. The model was tested in a very appropriate setting—Saudi Arabia, where increasing demand for and supply of energy culminates in unsustainable resources utilization and rise in greenhouse gas emissions and other environmental vulnerabilities. Data were collected from Saudi firms operating in the oil and gas sector and analyzed using SmartPLS software. The measurement and structural models were evaluated. The measurement model exhibits adequate model fit. The tests for the structural models show that four (of five) dimensions of organizational mindfulness (viz., commitment to resilience, deference to expertise, preoccupation with failure, and reluctance to simplify interpretations) and mindful organizing are significantly related at 5% significance level. Sensitivity to operations has no significant relationship with mindful organizing. Mindful organizing is significantly related to environmental and resources sustainability. Moreover, mindful organizing fully or partially mediates in the relationship between some of the dimensions of organizational mindfulness and environmental and resources sustainability. The study is one of the first to integrate mindfulness‐based approaches to sustainability and environmental research. 相似文献
176.
Owing to a lack of construct reliability and validity of environmental management measurements, advancements in understanding hotels’ environmental management practices have been somewhat limited. The goal of this paper is to propose a uniform and parsimonious scale that captures Hotels’ Environmental Management Initiative (HEMI) with the most common three dimensions in the hotel industry: environmental resource conservation efforts, environmental policy and training, and environmental public relation efforts. After the refinement of the initial items, the scale was confirmed with cross-cultural data obtained from full-time hotel employees in two Asian countries. The twenty-one item HEMI scale demonstrated a satisfactory level of content, convergent, discriminant, cross, and criterion-related validity. The proposed HEMI scale will serve as a useful tool for future hospitality scholars who would like to further explore the impact of hotels’ environmental management initiatives on employees’ attitudes and behaviors toward the environment and their environmental performance. 相似文献
177.
本文以大学生就业能力为切入点,分析大学生就业能力存在不足之处,从高校和大学生两个层面入手,总结如何提高大学生就业能力的做法。 相似文献
178.
Richard J. Kish 《Economic Affairs》2018,38(2):224-239
Plastic bag litter generates serious environmental concerns and poses a risk to wildlife. As this does not seem to be a problem which can be resolved by the private sector alone, or by ‘Coasean’ negotiation, legislation is proposed, particularly focusing on ‘one‐use’ bags. This article surveys legislation worldwide, while concentrating on lessons from the United States and the United Kingdom. The issues are more complex than is often assumed. While environmentalists argue for restriction and ultimate elimination of one‐use bags, manufacturers, especially those that have reformulated the composition of their bags, see legislation as an overreaction to a problem that is already being addressed within the industry. They cite evidence that, when used within a comprehensive recycling programme, plastic bags are not only cost‐effective but a sound use of our limited resources. Bans or restrictions can have knock‐on effects which can create new problems. 相似文献
179.
Environmentally Sustainable Development through Stakeholder Engagement in Developed and Emerging Countries
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This cross‐country study investigates the antecedents and outcomes of corporate environmental responsibility (CER) practices in developed and emerging countries. Based on stakeholder and institutional theory, we conducted an empirical study among firms in Germany, USA, India and China. We found support for a significant positive relationship between regulatory, market and social stakeholder influences, CER practices and business outcomes in the total and individual country samples. Regarding country differences, our data reveal significant similarities and differences between developed and emerging countries. Market stakeholder influences are stronger in developed countries, whereas regulatory and social stakeholder influences do not differ significantly between the two country groups. The relationship between CER practices and positive business outcomes is stronger in emerging than in developed countries. Implications for institutional theory and organizations are outlined. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
180.
Managing the carbon footprint of companies and addressing their respective decarbonization plans is a challenging endeavour. The aim of this study is to help companies better understand the issues around decarbonization and environmental performance by suggesting a holistic management process on which they could embark. This process comprises two crucial steps, which are (a) sustainability reporting and (b) low‐carbon roadmaps. These steps are covered and further developed based on a detailed study of the UK food retail sector. This sector is relevant due to its economic and environmental importance, but most importantly it has a significant record of available environmental reports in the public domain and a large potential to influence consumers, policy makers and multiple supply chains. Sustainability reporting is assessed by analysing environmental KPIs disclosed in corporate social responsibility (CSR) reports, and then these are compared against industry standards. This analysis highlights a general lack of consistency and transparency in CSR reporting of UK food retailers. Consequently, a low‐carbon roadmap based on relevant KPIs and on the ‘backcasting’ framework is presented as a case study in order to showcase how a hypothetical UK food retailer can employ a low‐carbon roadmap. The case study demonstrates that ambitious environmental targets are achievable if robust corporate action plans are followed. Furthermore, the case study indicates that capital might be misallocated in favour of highly visible environmental stores and on‐site energy generation technologies, whilst more could be done by applying energy efficiency measures that have the potential to deliver substantial carbon savings. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献