Barriers and Incentives to the Adoption of ISO 14001 by Firms in the United States

This paper summarizes four novel advanced antenna concepts explored in the framework of the WINNER+ project. The concepts are related to multiuser MIMO communication in cellular networks, focusing on the acquisition and application of channel state information (CSI) at the transmitter in time-division-duplex (TDD) mode. The concepts include new ideas for CSI modeling and sounding for the purposes of multiuser precoding, and methods for pilot signal design with the aim to support the estimation of different CSI quantities. Furthermore, a new relaying strategy for terminal-to-terminal communication is described. All the ideas are feasible for adoption into practical upcoming communication systems such as LTE-Advanced, and most of the proposed concepts have only a minor impact on standards. Our study indicates that the CSI at its best is not only about estimating the channel responses between different antenna pairs. What counts is the nature of the intended communication link as well as the form in which CSI is applied.QC 20111102</p

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms

This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and audit fee model data are acquired from their annual reports. The results of this study suggest that the external auditor of firms in Hong Kong rely on the internal audit function and subsequently charge a lower fee. Lower external audit fees are associated with a larger internal audit department and certain activities carried out by the internal audit. Specifically, lower external audit fees are associated with more internal audit effort spent on activities relating to financial statements, systems development and maintenance, operating efficiency and effectiveness, fraud investigations and unlimited access to internal auditors’ working papers. The results of this study suggest that the contribution of the internal audit may substitute for some substantive external auditing processes and lower monitoring costs

Quality Management and Improvement in the Spanish SME Food Industry: The Adoption of ISO 9000

This paper presents the results of a large-scale study in the Spanish F&DI aimed to identify the motivators, perceived costs, and benefits of implementing ISO 9000 standards. Results indicate the increasing importance of ISO 9000 standards as a strategic tool in the Spanish F&DI with an increasing number of F&D companies seeking ISO 9000 certification. Despite being a recent strategic option among Spanish F&D companies latest figures show a total of 1,754 firms being ISO 9000 certified (a significant increased from a total of 4 firms in 1993)ISO 9000 certification, food industry, Spain, performance, Agribusiness,

Environmental management decision-making in certified hotels

This paper analyses environmental decision-making against two axes, motivations and decision-making processes, to understand the reasons for pro-environmental behaviour by the managements of Spanish Eco-management and Audit Scheme (EMAS)-certified hotels. Mixed methods were used to study perceptions of EMAS and reasons for being certified, with current and lapsed EMAS-certified firms triangulated against expert interviews and documentary evidence. Four groups of hotels were differentiated: Strategic hotels (22%) (with high levels of integrated environmental management), Followers (48%), Greenwashers (11%) and Laggers (19%) (with low levels of integrated environmental management). Most hotels were found to be internally driven in their purpose and ad hoc in their decision-making, with limited understanding of externally driven benefits and motivation for more systematic management systems. This questions the success of EMAS as both a continuous improvement management and as a market-based regulation tool for hotels. Few hotels overall related high environmental standards to the possibilities of gaining market advantage: most wished to avoid legal challenges. The paper also illustrates the ways in which hotels opportunistically switch certification systems to get what they see as a better deal. © 2011 Taylor & Francis

ISO 9000 Standards: Implicit Barrier or Trade Facilitation Strategy?

International Relations/Trade,

The Ascent to Manufacturing Competitiveness: Defense Firms vs. Non-Defense Firm

Facing rapidly changing markets and increasing competition, the competitive environment of the defense industry has undergone extensive restructuring, significantly more so than for the non-defense sector. This comprehensive survey of defense and non-defense firms offers insight into the defense industry\u27s journey into open competition, as well as insight into different strategic approaches to manufacturing competitiveness during this critical period. The data suggest that the surviving defense firms have strengthened, and that defense and non-defense manufacturers alike are responding competitively to the call of the global economy

ISO 14000 STANDARDS: VOLUNTARY ENVIRONMENTAL GOVERNANCE AS A TRADE FACILITATION STRATEGY?

Environmental Economics and Policy,