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Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a … sustainability; and yet the lack of clear definitions has left a vacuum of corporate guidance. Corporate Social Responsibility (CSR …) has become a synonym for corporate action towards sustainability, but companies continue to struggle to understand how to …
Persistent link: https://www.econbiz.de/10005062681
Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...
Persistent link: https://www.econbiz.de/10005413174
Die Studie „Wertschaffendes Umweltmanagement“ betrachtet den Zusammenhang zwischen Umweltaspekten und Unternehmenswert. Hierbei bezieht sie erstmals zwei unterschiedliche, sich ergänzende Bewertungsverfahren ein: Sie nimmt erstens das Konzept des Environmental Shareholder Value auf und...
Persistent link: https://www.econbiz.de/10005407755
Australian, state and territory regimes came under review for the Commission’s inquiry into native vegetation and biodiversity regulations. The Commission’s preliminary findings were released for public comment in December 2003. It found that the cost of farm regulations could be reduced if...
Persistent link: https://www.econbiz.de/10005556186
Persistent link: https://www.econbiz.de/10005062579
The discipline of ergonomics studies the interaction between man and the designed technical and organizational environment. In product ergonomics, this knowledge is used to develop user-friendly products and in production ergonomics to design human-friendly (production) processes. Beside social...
Persistent link: https://www.econbiz.de/10005412886
new technologies, the performance of enterprises, the development of market structures and entire economies. The theory is … not inferior to traditional kinds of innovations in terms of simultaneous occurrence with superior financial performance …
Persistent link: https://www.econbiz.de/10005555995
This is the first study evaluating publication performances of economists and economics departments in Turkey. Findings show wide gaps between the Top-Five economics departments and economists affiliated to these universities and the others. Publication patterns of Turkish economists are the...
Persistent link: https://www.econbiz.de/10005124928
We measure the loss potential of Hedge Funds by combining three market risk measures: VaR, Draw-Down and Time Under-The-Water. Calculations are carried out considering three different frameworks regarding Hedge Fund returns: i) Normality and time-independence, ii) Non-normality and time-...
Persistent link: https://www.econbiz.de/10005134729
hedge funds performance using various asset-pricing models, including an extension form of Carhart's (1997) model combined …, Equity non- Hedge and Sector funds. We analyse the performance of ehdge funds and the persistence in performance for … calculations for several individual hedge fund strategies. We showed there is a proof of persistence in performance in some cases …
Persistent link: https://www.econbiz.de/10005134782