The how and why of integrated reporting in a public health care organization: The stakeholders' perspective

Despite the widespread calls for in‐depth case studies on adoption of the International Integrated Reporting Council Framework, in practice, it appears to be underexplored, above all in the public sector. Our aim is to explore how and why a public health care organization (PHO) has chosen to adopt the practice of integrated reporting, and we then delve into whether the PHO's perception of the document's value coincides with that of the stakeholders, who are its recipients. Often, society's perception of value can differ considerably from an organization's. Thus, for our research purposes, a case study was examined, adopting a qualitative approach and action research methodology. Our findings demonstrate the centrality of the value created for patients and of the “normative” scenario that takes place during the implementation of an integrated report in a PHO. Moreover, the concept of legitimacy was found to be virtually synonymous with institutionalization.     

Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value

This study investigates how integrated reporting (IR) creates value for investors. It examines how providers of financial capital benefit from an improved firm information environment provided by IR. Specifically, this study investigates the effect of voluntary IR disclosure on analyst earnings forecast accuracy as well as on firm value. To do so, we use an international sample of 167 listed companies that voluntarily publish an integrated report. Our analysis shows no significant effect of a voluntary IR publication on analyst earnings forecast accuracy and no significant effect on firm value. We thus do not find evidence for the fulfillment of IR's promises regarding improved information environment and value creation of voluntary adopters. We conclude that such companies might already have a relatively high level of transparency leading to an absent additional effect of IR disclosure. Positive effects of IR appear to be more relevant in environments where IR is mandatory.     

Developing integrated management systems using an AHP‐Fuzzy VIKOR approach

Integrated management systems (IMSs) involve a strategy to manage multiple systems while meeting the needs and expectations of stakeholders. There are various management standards used for the development of IMS. This study aims to undertake research focused on how to develop an IMS. In this context, management standards, including the International Organization for Standardization (ISO) and Global Reporting Initiatives (GRI), consider alternatives and integration potential at multiple levels (i.e., strategic, tactical, and operational). We assess criteria including continuous improvement, systematic management, integration, organizational learning, standardization, and ability to cut through bureaucracy before a deeper dive into 28 subcriteria. We then use an analytical hierarchy process (AHP) approach to prioritize the main criteria and subcriteria. Next, we include the use of fuzzy VlseKriterijuska Optimizacija I Komoromisno Resenje (F‐VIKOR) methods to prioritize alternatives. The contributions of this study reveal that systematic management and standardization are the most influencing criteria among six guiding principles. The ISO standard and GRI are the most suitable standards for the development of dynamic IMS. This study is the first of its kind to prioritize guiding principles of IMS. The outcomes of this study will assist business managers, organizations, and policymakers in their decision making regarding management standards for IMS development as well as improve sustainable business practices. Researchers will find new IMS insights and constructs for further empirical investigation.     

固体废弃物综合利用技术的现状分析——对粉煤灰、煤矸石、尾矿、脱硫石膏和秸秆综合利用技术专业化的探析

我国经济30多年来的高速发展是以资源和环境外代价的,资源的综合利用是解决可持续发展中合理利用资源和防止污染这两个核心问题的根本途径。主要对粉煤灰、煤矸石、尾矿、脱硫石膏和秸秆等固体废弃物的综合利用技术的产业化程度进行分析和探讨。资源综合利用产业化的前景是相当可观的,具有很好的经济效益和社会效益。只有对我国的资源进行综合利用,才能使中国在实现富强的同时也保证我们生存的家园山更清、水更秀、天更蓝。     

On bringing people and park together through ecotourism: The Nanda Devi National Park,India

While the need for linking park with people was heavily stressed both at the World Conservation Strategy (1980) and the World Congress of National Parks (1982), the conflict has remained unresolved, particularly in the developing nations. The hackneyed question, who is more important – monkey or man - is still argued. Admittedly, human beings are as much a part of nature as any other animal or plant species. Indeed, it is neither desirable nor feasible to alienate poor people, living in and around parks and protected areas. Modern methods of judicious park management now point more to Integrated Conservation Development Projects (ICDP) than resorting to a traditional “fences and fines” approach. ICDP ensures the conservation of biological diversity by reconciling the management of park with social and economic needs of the local people, who have limited access to resources and few alternative means of livelihood. Paradoxically, these people bear substantial costs – as a result of lost access – while receiving little in return. Nanda Devi National Park in Uttaranchal (India) presents an unsavory example of people and park relationship. It is India's highest park after Kangchendzongha (Sikkim). Characterized by high altitude ecology, the park (625?sq.?km) is profoundly rich in biodiversity, mountain-lores and mythologies. Indigenous communities, particularly Bhotias, have enriched the landscape by their bizarre ways of life. After Tilman and Shipston's successful ascent (1936) of Nanda Devi peak (7817?m), an era of mountaineering and trekking ensued which resulted in degradation of fragile Himalayan environment. Poaching of musk deer and herb smuggling also raised alarm. Considering the dire conservation needs for preserving genetic resources and diversity of species, the area was notified as a National Park in 1982. Subsequently, the park was closed for ecological quarantine. Later it was declared a Biosphere Reserve (1988) and inscribed asa World Heritage Site in 1992. Customary to Third World practices, the park emphasized a policing role excluding local people, displacing them arbitrarily with meager or little compensation for their losses of livelihood. Ban on tourism activities further added to their problem of life and living. The paper discusses the cleavage of park and people and argues that development of sound ecotourism can resolve this conflict and bring park and people together.     

一种基于模式的集中控制软件架构的设计

为适应各种控制管理类系统的发展,传统的软件设计开发方式已不能满足需求。为此,研究并设计了一种基于模式的集中控制系统软件架构。实际应用结果表明,该软件架构具有较强的可复用性和扩展性。     

Does Distribution Matter? Efficiency, Equity and Flexibility in Greenhouse Gas Abatement

This paper analyses banking and borrowing ofcarbon emission rights within the framework ofa simple, integrated assessment model. Breaking the world economy in just two regionsit will be shown: (1) Increasing intertemporal flexibility in greenhouse gasabatement through banking and borrowing ofcarbon emission permits has a positive effecton welfare for regions with a poor endowment incarbon emission rights, but negatively affectsrich-endowed regions. (2) Intergenerationalfairness advocates intertemporal flexibility ingreenhouse gas abatement, irrespectively of theinitial allocation of carbon rights. (3)Optimal carbon accumulation is not independentof the initial allocation of carbon rights. Different initial sharing rules clearlyinfluence the development of atmospheric carbonconcentration.     

生态渔业综合效益分析

对稻田进行基本工程建设后，实行稻、鱼、果、菜、萍的、养殖优化组合，营造最佳生态系统，提高土地、水、光能、空间等资源利用率，取得良好的生态效益、经济效益、社会效益     

自然资源环境一体化体系刍议

从自然资源与环境的关系入手，分析了建立资源与环境一体化体系的必要性和基本框架。建立资源环境一体化体系，就要改变资源和环境低价的认识，建立并完善资源和环境有偿使用体系；在环境治理的过程中以提高资源的综合利用率为目标，将环境治理与资源保护相统一；在资源的高效合理利用中保护环境；在资源环境问题特别严重的区域建立以流域为单元的资源环境一体化管理体系。     

征地区片综合地价影响因素的相关分析——以河北省冀州市为例

研究目的:客观确定征地区片综合地价影响因素权重系数。研究方法:以统计年鉴和实地调查资料为数据来源,根据征地区片综合地价影响因素与已发生征地交易价格的相关性确定各影响因素权重系数。研究结论:此方法不仅使征地区片的划分更具客观性,并且通过各影响因素相关程度的对比,提高征地区片划分的可信度。