石油储量价值评价中运销成本级差模型的设计与检验

对石油资源价值评价中的4个成本因素之一——运销成本级差因素进行了讨论。文中分析了运销成本级差因素的组成因子之后．建立对之进行测算的数学模型，并就两个油田的实测数据给出了计算结果。     

The potential of integrated reporting to enhance sustainability reporting in the public sector

This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored.     

Translating sustainable and smart city strategies into performance measurement systems

This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.     

Motivating Employees towards Sustainable Behaviour

Workers engaging in voluntary and unrewarded environmental actions that go above and beyond their job requirements in an organizational setting can crucially contribute to a reduced environmental impact of organizations. This research investigates some of the factors that may contribute to the emergence of such organizational citizenship behaviour directed towards the environment (OCBE). The hypotheses predicted employees' concern for the environment, employees' perceived organizational support for environmental efforts and organizational commitment as antecedents of OCBE. Employees from two organizations (n = 547) completed an online survey. Controlling for organizational tenure, a significant relationship between (a) employees' concern for their environment and OCBE, (b) perceived organizational support for environment efforts and OCBE and (c) organizational commitment and OCBE were found. Furthermore, organizational commitment mediated the relationship between perceived organizational support for environmental efforts and OCBE, but not environmental concern. This study's insights into the factors that can drive employees' engagement in small, voluntary environmental actions at work can guide organizations wishing to encourage such behaviours. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

高职高专考试考核方式改革之探索

本文以宁夏工商职业技术学院机电工程系《典型电气控制设备的安装》考试考核方式改革为例,分析了传统的教学方法和教学内容已经不能适应人才培养的需要。怎样按职业教育的规律和特点培养出符合企业需要的人才是目前高职院校的头等大事,机电工程系经过多年的研究和实践,探索出了校企合作、工学结合的人才培养模式是在高等职业教育中一种非常有效的人才培养模式,而这种人才培养模式的实施,其关键在于教育教学的课程改革。由此引出了课程体系构建、教学内容选择、教材编写、双师素质教师的培养、教学环境建设、教学方法、考试考核方式改革和教学组织等一系列课题。     

Quantitative micro-scale flood risk assessment in a section of the Trotuș River,Romania

This paper focuses on the estimation of direct damages caused by three flood scenarios with different return periods in the section Făgetul de Sus – Ghimeş – Palanca Pass of Trotuș River, with the aim of highlighting the need of improved land use plans. The damage for three land use classes (residential building, infrastructure and agriculture) were estimated using the damage curves developed by the European Joint Research Centre (JRC) as well as site specific maximum damage values. The data were processed with the help of the ArcMap 10.2 software and FloodRisk tool from QGIS software. Furthermore, the flood risk was assessed using the damage – probability curves, which associates the damage with the corresponding frequency of occurrence. This method was identified and adapted to the characteristics of the study area in order to develop a methodology of flood risk assessment that is answering the question: does the lack of land use plans increase the vulnerability and the flood damage? The results showed that the greatest damages are registered for the residential building land use class for a flood probability of 0.001. In this case the damages reach up to 60% on the scale range of deterioration factor, the total damage value being 2 million euros. For the same hazard probability the total registered damage value for roads is 7500 euro, for railways is around 12,000 euro, while for agriculture is around 84,000 euro. These results highlight the need of protection measures and land use plans development and implementation. Regarding the protection measures we consider that the egalitarianism would be the concept that should be applied in the study area and also an improved cooperation between government, specialized agencies and local authorities at local level would lead to a more efficient flood risk management process. The proposed methodology can be applied for micro-scale analysis, providing quantitative results regarding the flood damage and flood risk assessment. It includes a detailed vulnerability analysis of the elements-at-risk with the aim of developing a more comprehensive approach of flood risk assessment.     

The Load Model: an alternative to QALY

Background: QALYs are widely used in health economic evaluation, but remain controversial, largely because they do not reflect how many people behave in practice. This paper presents a new conceptual model (Load Model) and illustrates it in comparison with the QALY model.

Methods: Load is the average annual weight attributed to morbidity and mortality over a defined period, using weightings based on preference judgements. Morbidity Load is attributed to states of illness, according to their perceived severity. When people are in full health, Load is zero (no morbidity). Death is treated as an event with negative consequences, incurred in the year following death. Deaths may be weighted equally, with a fixed negative weight such as ?100, or differ according to the context of death. After death, Load is zero. In a worked example, we use the standard gamble method to obtain a weighting for an illness state, for both Load and QALY models. A judge is indifferent between certainty of 1.5 years’ illness followed by death, or a 50/50 chance of 1.5 years’ full health or 1-year illness, each followed by death. The weightings calculated are applied to a hypothetical life, 72 years in full health followed by 3 years with illness then death, using both models. Three other hypothetical outcomes are also compared.

Results: For an example life, the relative size of the morbidity component compared with the mortality component is much higher in the Load model than in the QALY model. When comparing alternative outcomes, there are also substantial differences between the two models.

Conclusions: In the Load model the weight of morbidity, relative to mortality, is very different from that in the QALY model. Given the role of the QALYs in economic evaluation, the implications of an alternative, which generates very different results, warrant further exploration.     

The “Six Ws” of sustainable development risks

Risk management in an organization represents a decisive function in seizing opportunities and managing the risks that can affect a business's reputation, prosperity, growth, value creation, stakeholder engagement, long-term survival, and a firm's contribution to sustainable development. For this paper, we conduct a systematic literature review of 148 indexed studies and uses the “Six Ws” (what, who, why, where, when, and how) approach to understand the linkages between sustainability and risk management. This study's findings reveal that the management of environmental, social, and governance (ESG) concerns plays a mitigation's function on business risks.     

Beyond the Optimistic Curse: A New Multiscenario Approach to Debt Sustainability Assessment

While a careful and accurate debt sustainability assessment (DSA) is crucial for an efficient macroeconomic management, the most widely used framework introduced by the International Monetary Fund (IMF) suffers from several drawbacks that render its results overoptimistic and misleading. In this article, we correct the methodology by demonstrating how policy makers can develop country-specific “intermediate” forecasts of the determinants of debt dynamics, in addition to coherent “optimistic” and “pessimistic” scenarios. Our application to the case of Egypt illustrates that the debt-to-GDP ratio could increase to more than 100 percent by 2015, in contrast with the 61 percent projected by the IMF in 2010.     

Sustainability Strategy and Eco‐Innovation: A Moderation Model

This study develops a moderation model to examine the role of a proactive environmental strategy on eco‐innovation. Drawing upon the perspectives of contingency theory, this study argues that the impacts of sustainability strategy on eco‐innovation depend on market demand, innovation intensity and government subsidy. The sample used to test the hypotheses is obtained from the Community Innovation Survey in Taiwan. A total of 2955 manufacturing firms are included in the final sample. A logit moderating regression is adopted to analyze the models. The results reveal that market demand and government subsidy positively moderate the relationship between environmental strategy and eco‐innovation. Specifically, firms are more likely to adopt a proactive environmental strategy to improve eco‐innovation under high levels of market demand and government subsidy. Furthermore, the results indicate that innovation intensity affects the effect of environmental strategy on eco‐innovation, but the direction of the influence varies with different categories of eco‐innovation. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment