Robust image analysis with sparse representation on quantized visual features

10.1109/TIP.2012.2219543IEEE Transactions on Image Processing223860-871IIPR

Multinational Corporations (MNCs) and Enterprises (MNEs)

International audienceThis article focuses on key characteristics of multinational companies (MNCs) in a global business environment. After the definition of the multinational company, the authors present an overview of the geographic origin of MNCs and trends concerning foreign direct investments (FDI). They analyze location strategies followed by MNCs and explain the growing importance of MNCs from emerging economies. Several theoretical perspectives contribute to a better understanding of MNCs: industrial organization theory, transaction cost theory, organizational capability theory, contingency theory, business network theory and institutionalization theory. A typology of different conceptualizations (heterarchical, transnational and meta-national companies) emphasizes their heterogeneous and changing character. Recent trends highlight the increasing fragmentation of the value-chain and the development of ‘global factories’

Carbon management systems and carbon mitigation

This article proposes a carbon management system (CMS). The system comprises 10 essential elements from four broad perspectives: carbon governance, carbon operation, emission tracking and reporting, and engagement and disclosure. The proposed new approach focuses on cross-functional integration, enforcement of proactive strategies and group rather than individual accountability. We then use Carbon Disclosure Project reports to examine empirically the implementation of systems by large Australian firms. Overall, we find that firms with higher quality CMS have achieved better carbon mitigation. Further, adequate assessment of carbon risk and opportunity, the presence of reduction targets, the strength of carbon programs and enhanced external disclosures appear to be the most effective elements in our sample firms. We present evidence that, by combining governance, internal process, carbon dioxide-footprint tracking and communication activities, a CMS helps managers improve decision making. We discuss the implications of the findings for accounting practice and education