Investment Risks of Agricultural Listed Companies from Visual Angle of Natural Disasters

The essential feature of agriculture is the interweavement of natural reproduction and economic reproduction. In recent years, the natural disasters have become more frequent and badly affect the production management and investment benefits. This problem has been an important risk in managing agricultural listed companies and cannot be ignored. It is of great importance to evaluate and prevent the risks of the natural disasters to enhance the competitive ability and increase the profits of those listed companies, thereby keeping the sustainable development of agricultural companies.     

Multispecies and Multiscale Conservation Planning: Setting Quantitative Targets for Red‐Listed Lichens on Ancient Oaks

Abstract: Species occurrence in a habitat patch depends on local habitat and the amount of that habitat in the wider landscape. We used predictions from empirical landscape studies to set quantitative conservation criteria and targets in a multispecies and multiscale conservation planning effort. We used regression analyses to compare species richness and occurrence of five red‐listed lichens on 50 ancient oaks (Quercus robur; 120–140 cm in diameter) with the density of ancient oaks in circles of varying radius from each individual oak. Species richness and the occurrence of three of the five species were best explained by increasing density of oaks within 0.5 km; one species was best explained by the density of oaks within 2 km, and another was best predicted by the density of oaks within 5 km. The minimum numbers of ancient oaks required for “successful conservation” was defined as the number of oaks required to obtain a predicted local occurrence of 50% for all species included or a predicted local occurrence of 80% for all species included. These numbers of oaks were calculated for two relevant landscape scales (1 km² and 13 km²) that corresponded to various species responses, in such a way that calculations also accounted for local number of oaks. Ten and seven of the 50 ancient oaks surveyed were situated in landscapes that already fulfilled criteria for successful conservation when the 50% and 80% criteria, respectively, were used to define the level of successful conservation. For cost‐efficient conservation, oak stands in the landscapes most suitable for successful conservation should be prioritized for conservation and management (e.g., grazing and planting of new oaks) at the expense of oak stands situated elsewhere.     

上市公司会计报表的主要粉饰手法及其识别

近年来,上市公司通过粉饰会计报表来达到配股条件或防止摘牌的现象时有发生,本文揭示了上市公司常用的会计报表粉饰手法,如关联交易法、虚拟资产法、不当收入和费用确认法、溢列存货法等,并分别提出了相应的识别方法.     

供电企业操作岗位员工安全胜任力模型的构建

为给供电企业的安全管理工作提供胜任力方面的理论依据和实践指导,通过采用系统编制的供电企业操作岗位员工安全胜任力调查问卷,对供电企业操作岗位员工进行整群随机抽样的问卷调查。对346份有效数据进行探索性因素分析,初步构建供电企业操作岗位员工安全胜任力的5因素模型;重新发放问卷,对141份有效数据进行的验证性因素分析支持了该模型因素结构的合理性;再次重新取样,对120份有效数据进行独立样本t检验和多层回归分析,检验5个安全胜任力因素对违章行为的影响。供电企业操作岗位员工安全胜任力模型以职业素养、安全意识、职业技能、身心健康和情绪稳定性5个因素为基本结构,其中,职业素养、安全意识、身心健康和情绪稳定性4个安全胜任力因素对违章行为具有显著负向影响。     

基于EFQM的建筑企业安全投入绩效评估SEM

为解决目前我国建筑业安全生产事故频发,安全投入不足及其绩效产出低下的现状,通过探索性因子分析,从建筑企业安全投入22项组成内容中提炼出6项要素;借鉴欧洲质量卓越(EFQM)模型,建立建筑企业安全投入绩效评估结构方程模型(SEM),实证分析安全投入构成要素之间的复杂交互影响关系:领导分别对人员、资源设施、政策战略具有正向直接影响;人员与资源受到政策战略的正向直接影响,并对生产过程与事故损失产生正向直接与间接影响。因此,在加强领导投入以提升整体安全投入绩效的前提下,提高政策战略对于人员、资源与设施的约束性,将最终保障安全生产与减少事故损失。     

The impact of a cement company’s CSR programmes on the lifestyles of a rural community: a case study in the Ring 1 area in Tuban,East Java,Indonesia

The studies about patterns and impacts of a company’s corporate social responsibility (CSR) programmes on the local communities have been conducted in a number of developed countries. The similar studies, however, were still rarely conducted in developing countries, particularly in Indonesia. This study aims at discussing the impact of the CSR programmes of a cement company on the lifestyles of a rural community in six villages in Tuban district of East Java Province in Indonesia. The study was conducted from January to September 2015, using qualitative data collection and analysis. This study found that the presence of the cement company has made both positive and negative impacts to the rural community. For the positive impacts, we can see the development of infrastructure that makes the villages become more representative; the emergence of new business opportunities, such as food stalls and boarding houses; and the improvement of the quality of human resources through free health care, education, and religious activities. The supports from the cement company, however, have not been distributed equally among the villagers. In addition, we can also see the following negative impacts: the increase of social tense among the villagers due to the tight competition to obtain work in the cement company; the uneasy relation between the local people and the immigrants who work in the cement company; the decrease in the number of people working in agricultural sectors, as most of them have moved or wish to move to the cement company.     

Business frameworks for sustainable society: a case study on reuse industries in Japan

This paper presents a new perspective on the reuse businesses of independent reuse business companies (IRBCs) in Japan. A majority of previous studies on reuse and remanufacturing have focused on the businesses of original equipment manufacturers (OEMs). During the past twenty years, however, in Japan, IRBCs have grown rapidly, especially those that launched new types of secondhand shops. The author proposes that the reuse businesses of IRBCs can provide useful information for academics, OEMs, and policy makers. A key finding is the strategies developed by IRBCs to ensure the volume of used products collected and to stimulate demand for used products. This paper compares the features of IRBC reuse businesses with those of OEMs, and discussed the results and implications of an interview survey with select IRBCs.     

Transport risk modeling for hazardous chemical transport Companies—A case study in China

Traffic accidents of hazardous chemical transport vehicles strongly correlate with the operation and management level of road transport companies. An accurate risk assessment of these transport companies will play a critical role in improving their management and supervision and in turn the overall safety of roadways, property, and most importantly people's lives. Therefore, this study constructs a logistic regression scorecard model to evaluate transport risk of hazardous chemical transport companies and evaluates it using a case study in China. This study first selected 16 indicators from the dimensions of driver behaviors, driving performance, dangerous goods and company business operation to construct company user portraits. Next, a K-means++ algorithm was used to cluster the data samples of the companies on a monthly basis. On this basis, a scorecard was constructed based on a logistic regression scorecard model to realize and visualize the monthly risk portrait of companies. The constructed scorecard predicted transport risk of companies accurately. The results show that the more complex the types of dangerous goods transported, the higher the risk value of the company in the dangerous goods index. Moreover, for transport companies, the driver behaviors and driving performance on their trips are closely related to their business risk. In a practical application, the proposed scorecard can realize the dynamic risk monitoring of transport companies and enable managers and supervision departments to clarify where the risk is from. The transport companies can also carry out safety training and rectification for drivers and operations to reduce the occurrence of hazardous materials-related traffic accidents.     

浅谈剧毒品使用企业危险源的控制

依据GB/T28001:2001职业健康安全管理体系的要求,结合剧毒品使用企业的实际情况,畅述了危险源控制的必要性和建立危险源控制的实施程序的具体方法;以期对剧毒品使用企业预防、降低或消除风险,对减少安全事故的发生及推进GB/T28001:2001职业健康安全管理体系的实施等方面起到一定的引导作用.     

某化工企业厂界内及周边土壤中二噁英健康风险评估

在某化工企业厂界内及周边布设9个土壤点位,对其二噁英进行检测与分析,依据《污染场地风险评估技术导则》对土壤中二噁英进行健康风险评估。结果表明,9个土壤点位二噁英毒性当量浓度为3.72~20.3 pg/g,均值为9.1 pg/g,均处于安全水平;在经口摄入、皮肤接触和吸入土壤颗粒物3种暴露途径下,只有4#点位具有较低的致癌风险;4#点位代表的场地区域为风险不可接受的污染区域,基于致癌效应的土壤风险控制值为1.84×10-5mg/kg。提出,应尽快研究并制定土壤中二噁英的标准限值。