Relationship Between Sustainable Development and Financial Performance: International Empirical Research

The aim of this paper is to clarify the relationship between companies' sustainable behavior and their financial performance (FP), which has been studied for several years without reaching a consensus on the effect and the direction of it. Hypotheses are tested for an unbalanced sample of 1960 multinational non‐financial listed companies from 25 countries and one administrative region for the period between 2002 and 2010. Due to the use of an international database and the differences among countries, it is possible to observe divergence between institutional settings. For this reason, a corporate governance system (Anglo‐Saxon, Germanic, Latin and Asian) is used as characteristic of the macro‐environment. Results obtained via the generalized method of moments estimator allow us to support the existence of a positive bidirectional relationship between corporate social responsibility and FP, evidencing the existence of a synergistic circle. The use of market value indicated that investors are able to identify economic, social and environmental practices generating a positive effect on FP. These relationships differ between corporate governance systems, due to the specific characteristics of each system. Findings are robust for each sustainable sub‐index (society, human rights, environmental and board). Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

浅谈基于松下FP1-C24的Z3040摇臂钻床电气的PLC改造

文章对Z3040摇臂钻床电气控制原理进行分析，提出采用松下FP1-C24进行电路的PLC改造方案。     

欧盟研发框架计划的评估实践

欧盟研发框架计划是目前全球资助规模最大的政府科技计划,其评估工作起步较早,形成了较为规范的监测评估机制,对欧盟科研资助政策的调整和FP管理工作的完善均发挥了重要作用。对FP评估活动的法律基础、组织实施方式、评估对象、评估方法和评估案例等做了较为详细的介绍和分析,以期为我国科技计划的评估工作提供一定借鉴。     

我国参与欧盟研发框架计划的总体情况

欧盟研发框架计划是世界上规模最大的、综合性的官方研发计划,具有研发领域广、投资规模大、延续时间长、参与的机构和人员多等特点。自欧盟第四研发框架计划正式对欧盟以外的国家开放以来,其开放的领域不断扩大,包括信息通讯技术、纳米技术、能源、环境等众多领域。从我国参与欧盟第四至第七框架计划的情况来看,参与项目的数量增长较快,但经费增长缓慢;合作领域由以传统领域为主向高技术领域扩展;参与主体以大学和科研机构为主。目前,欧盟已开始实施"地平线2020"计划,并将推行对等开放、双向合作的国际科技合作方式。我国应认真总结前期参与欧盟框架计划的经验,积极应对新的挑战。     

FFT处理器在OFDM中的应用

本文设计了一个OFDM系统,选择按频率抽取基2的快速傅里叶算法对用于OFDM传输数据调制和解调的快速傅里叶处理器进行设计,用VHDL语言进行硬件描述,通过Quartus II软件平台进行编译、综合、仿真,仿真显示系统正常工作.     

Carbon disclosure and financial performance: UK environmental policy

The outcome of carbon disclosure, the importance of which has grown remarkably in recent years to become a strategic decision‐making issue for organisations in today's competitive environment, is a subject of lively debate but remains under‐researched in the environmental accounting literature. This study is motivated by this research gap and the growing interest in assessing the financial consequences of corporate involvement in climate change beyond regulatory compliance, as evidenced by firms' voluntary participation in the Carbon Disclosure Project. Using the resource‐based view of the firm as a theoretical framework and linking it to carbon disclosure through Carbon Disclosure Project, we conceptualise and empirically investigate the impact of adopting proactive carbon management policies and communicating them to stakeholders, focusing on the financial performance of the top FTSE350 companies between 2007 and 2015. By developing a comprehensive financial performance index and controlling for several firm characteristics, we find strong evidence that voluntary carbon disclosure is positively associated with firm financial performance. The findings in this paper provide new insights and policy implications for managers, financial stakeholders, and regulators.     

可变波特率和载频的2FSK数字调制器的FPGA实现

设计了一种以Nios II为控制核心的波特率和载频均可变的2FSK调制器IP核,给出了 软硬件设计方案。 利用直接数字频率合成器（DDS）来合成调制器的调制频率,通过修改DD S的频率控制字,控制调制频率变化;通过修改可编程分频器的分频因子,控制波特率的变 化。利用嵌入式逻辑分析仪验证结果表明,本系统工作稳定,波特率和调制频率均可通过软 件进行精确设置。     

不同生源大学生人格特征分析

目的:探讨医学院中不同生源的大学生人格特征差异。方法:采用16PF量表对546名医学生进行测评,并对各项人格特质得分进行分析。结果:不同生源医学生卡特尔16种根源人格因素中,城市医学生在恃强性、兴奋性、敢为性、内向与外向、心理健康得分显著高于农村医学生(p<0.05);而在忧虑性、紧张性、独立性、适应与焦虑得分明显低于农村医学生(p<0.05),差异有统计学意义;结论人格特征的形成与发展,在某些方面受到城乡差异的影响,且城乡差异明显。     

国家人口计生委被合并与生育政策调整

在今年国务院机构改革中,国家人口计生委和卫生部合并成新的国家卫生计生委,成立32年的国家人口计生委结束了独立存在,这无疑是我国人口计生工作历史上的重大事件。如何认识这次合并?人们对这次合并的态度传递出怎样的信息?新的国家卫生计生委在计生工作上面临怎样的挑战?地方人口计生委和卫生部门是否都要合并?对这些问题进行了探讨。     

我国流动人口的避孕节育现况

对流动人口的计划生育、避孕节育等现况做了综述。流动人口的违法生育现象远比当地户籍人口严重;流动人口中采取避孕节育措施的以女性为主,多数选择宫内节育器和女性绝育方法;避孕知识缺乏;流动人口的婚恋观念开放,婚前性行为发生率高,加之避孕知识少,避孕措施的使用率低,获得相关服务少,导致了较高的人工流产率。流动人口的避孕节育、计划生育现况不容乐观。以上问题可能与目前流动人口计划生育管理体制不够完善、流动人口生殖健康相关知识缺乏、经济状况差以及计划生育服务的可及性差等因素有关。提出相应的对策,以改善流动人口避孕节育状况。