Developing energy conservation and carbon reduction indicators for the hotel industry in Taiwan

This study develops and weights energy conservation and carbon reduction (ECCR) indicators for the hotel industry in Taiwan to create an instrument to help address climate change. Eighteen semi-structured interviews were conducted with senior hotel managers, environmental specialists, and government officials to identify the preliminary ECCR framework. An expert panel then was invited to review the structure of ECCR criteria and the compiled criteria in a structure for item modification. An analytic network process questionnaire survey was employed to determine the relative weights of the criteria. The data analysis reveals seven categories in the ECCR framework: communication and participation, top management commitment, energy, water, waste, building, and purchasing. A total of 32 indicators were identified and prioritized in terms of their relative importance to ECCR contributions. The results of this study suggest that the success of ECCR implementation depends primarily on management support and staff engagement. Hotel operators can improve their environmental management by initiating ECCR practices based on the proposed ECCR indicators.     

The effects of beach characteristics and location with respect to hotel prices

This paper measures the effects of beach characteristics and hotel location with respect to the beach on sun-and-beach hotel prices by using a well-established hedonic perspective. The paper’s main results are that, after controlling for the relevant variables, location in front of a beach increases the price of a room in costal hotels of Catalonia by a figure between 13 and 17%, and that a Blue Flag increases the price by around 11.5%. The effects on hotels’ prices of other beach characteristics (such as beach length, width, sand type or beach services) are also estimated. With these estimates, the paper ranks beaches according to their characteristics and provides a setting to assess different policies regarding beaches from the point of view of hotels, such as regeneration, maintenance or achieving a Blue Flag award.     

湖北省碳排放与经济增长脱钩分析

以2000-2014年湖北省GDP、能源消费和碳排放为基础数据,从能源结构、能源消耗强度和碳排放强度方面分析在此期间湖北省能源利用现状以及变化趋势,并且利用Tapio脱钩模型,分析湖北省2001 -2014年间经济增长与碳排放之间脱钩关系,将能源消费作为中间变量说明脱钩状态变化的原因。结果表明湖北省在此期间经济增长与碳排放绝大多数处于弱脱钩状态,并有向强脱钩转变的趋势,并且分析原因主要是经其二者与能源消费结构的改善和能源能利用率的提高有密切关系。最后就区域层面、企业层面以及个人层面提出相关建议。     

基于价值链将财务与非财务指标相结合综合评价公司业绩

本文在概览公司业绩评价发展及现状的基础上,简单分析了主要评价方法,指出业绩评价指标应用中存在的问题,进而推测未来综合业绩评价的发展趋势,并且建议基于价值链将财务与非财务指标相结合综合评价公司业绩。     

Measuring portfolio strategic performance using key performance indicators

It is difficult to find indicators for measuring the achievement of objectives during the progress of project portfolios. This article presents an approach for developing key strategic perfor‐mance indicators considering this limitation. The indicators proposed help measure the achievement of a portfolio's strategic objectives taking into account the realization of key benefits. This approach helps identify strategic interdependences between projects that the portfolio is composed of, facilitating the understanding of how the performance of a single project affects the overall performance of a portfolio. The key perfor‐mance indicators can also be used for monitoring the materialization of risks and opportunities influencing the strategic performance of a portfolio.     

Assessing the sustainability of Irish agriculture

Indicators encompassing the multidimensional nature of sustainability (economic, environmental and social) are developed here using Irish National Farm Survey data over an 11-year period (1996–2006). This is the first such study undertaken for Ireland, and the results show significant change over the decade in all three areas examined. The general concept of sustainability is discussed and the development of agricultural sustainability indicators in an Irish context is described. Individual indicators are dealt with in turn, and the RERC SMILE model is used to demonstrate how these indicators can be derived at a spatial level below the national scale. Economic viability was found to be generally in decline over the 10-year period examined. However, when individual farming systems were taken into account, some were found to perform better than others. From an environmental perspective, the more intensive farming systems (primarily dairy) were found to pollute more on average, while in more general terms the levels of methane emissions produced per hectare have been falling over the reference period. Results also indicate that rural Ireland is experiencing a period of fundamental change in terms of the demographic viability of its farming community.     

Developing sustainable tourism through adaptive resource management: a case study of Machu Picchu,Peru

Machu Picchu, Peru, is recognized as a top international travel destination. Pressure from the approximately 900,000 tourists who annually visit the ancient Inca city threatens the ecological integrity, physical substance and cultural authenticity of the World Heritage Site and surrounding area, including the Inca Trail. Multiple organizations and agencies currently involved in the management of Machu Picchu have distinct agendas for the conservation and development of the city, and conflicts regarding public access, economic growth and cultural preservation are rampant. Attempts to establish carrying capacities have failed, with proposed daily visitor levels ranging from 800 to 4000. This paper explores the complex issues surrounding tourism at Machu Picchu and presents a potential solution: an adaptive management approach based on the UN World Tourism Organization's (UNWTO) sustainable tourism framework. This integrative strategy accounts for multiple perspectives and synthesizes disparate goals embraced by diverse stakeholders, including the Peruvian government, international conservation organizations, foreign tourists, private tour operators, regional authorities and indigenous communities. The focus on Machu Picchu as an adaptive management case study site outlines key steps leading to implementation, offering planning and policy implications for sustainability initiatives at numerous developing-world tourism destinations facing similar political and socio-economic challenges.     

基于政府利益要求及其实现方式的非财务指标关注程度实证研究

从政府角度出发,对政府所关注的反映其利益要求和实现方式信息的非财务指标进行了排序研究和分组研究。研究得出结论:政府对不同类的反映其利益要求和实现方式信息的非财务指标的关注程度存在显著的差异;越是反映政府排列在前的利益要求和实现方式信息的非财务指标越受政府关注。企业对政府相关信息的充分沟通更易取得政府对企业的理解和支持。企业除应按相关法律法规的规定进行规定信息的披露外,还应当根据本企业利益相关者政府对非财务指标关注的需要以及关注程度的差异对政府所关注的非财务指标信息对政府进行充分信息沟通,以满足政府关注相关信息的需要。     

基于实物期权的延迟策略CODP投资决策分析研究

制造企业实施延迟策略的目的是为了塑造柔性的竞争优势。以过程自由度和过程知识量为维度，分析了延迟策略实施过程中客户订单分离点（CODP）存在的可能性，针对延迟策略CODP定位的特点，利用实物期权的思想，划分了延迟策略实施过程中存在的期权种类，构建了基于延迟期权的CODP投资决策模型，研究结果为实施延迟策略的制造企业定制时机提供了理论指导。     

几种工业乙酸乙酯制备方法的技术经济对比

乙酸乙酯是应用最广泛的脂肪酸酯之一，其制备方法有乙酸酯化法，乙醛缩合法，乙烯加成法和乙醇脱氢法等，相对比，乙醛缩合法生产乙酸乙酯路线投资低，成本也较低，较适合乙醛富裕地区投资生产。