Desarrollo de un estado de la cuestión acerca de las interacciones entre el control de gestión y el aprendizaje organizacional.

Las organizaciones en la actualidad deben encontrar diferentes maneras de sobrevivir en un tiempo de rápida transformación. Uno de los mecanismos usados por las empresas para adaptarse a los cambios organizacionales son los sistemas de control de gestión, que a su vez permiten a las organizaciones hacer un seguimiento a sus procesos, para que la adaptabilidad sea efectiva. Otra variable importante para la adaptación es el aprendizaje organizacional siendo el proceso mediante el cual las organizaciones se adaptan a los cambios del entorno, tanto interno como externo de la compañía. Dado lo anterior, este proyecto se basa en la extracción de documentación soporte valido, que permita explorar las interacciones entre estos dos campos, los sistemas de control de gestión y el aprendizaje organizacional, además, analizar el impacto de estas interacciones en la perdurabilidad organizacional. ​

Lógica en la toma de decisiones de inversión en el sector de extracción de petróleo y gas natural

Este documento se centra en la presentación de información y análisis de la misma a la hora de establecer la manera en que empresas del sector de extracción de gas natural y generación de energía a base de dicho recurso, toman decisiones en cuanto a inversión, centrándose en la lógica que usan a la hora de emprender este proceso. Esto debido a la constante necesidad de establecer procesos que permitan tomar decisiones más acertadas, incluyendo todas las herramientas posibles para tal fin. La lógica es una de estas herramientas, pues permite encadenar factores con el fin de obtener resultados positivos. Por tal razón, se hace importante conocer el uso de esta herramienta, teniendo en cuentas de qué manera y en que contextos es usada. Con el fin de tener una mayor orientación, este estudio estará centrado en un sector específico, el cual es el de la extracción de petróleo y gas natural. Lo anterior entendiendo la necesidad existente de fundamentación teórica que permita establecer de manera clara la forma apropiada de tomar decisiones en un sector tan diverso y complejo como lo es el mencionado. El contexto empresarial actual exige una visión global, no basada en la lógica lineal causal que hoy se tiene como referencia. El sector de extracción de petróleo y gas natural es un ejemplo particular en cuanto a la manera en cuanto se toman decisiones en inversión, puesto que en su mayoría son empresas de capital intensivo, las cuales mantienen un flujo elevado de recursos monetarios.

Infrared filters for space-flight focal plane array applications

Infrared filters and coatings have been employed on many sensing radiometer instruments to measure the thermal emission profiles and concentrations of certian chemical constituents found in planetary atmospheres. The High Resolution Dynamics Limb Sounder ( HIRDLS) is an example of the most recent developments in limb-viewing radiometry by employing a cooled focal plane detector array to provide simultaneous multi-channel monitoring of emission from gas and aerosols over an altitude range between 8 - 70 km. The use of spectrally selective cooled detectors in focal plane arrays has simplified the optical layout of radiometers, greatly reducing the number of components in the optical train. this has inevitably led to increased demands for the enviromnetal durability of the focal plane filters because of the need to cut sub-millimeter sizes, whilst maintaining an optimal spectral performance. Additionally the remaining refractive optical elements require antireflection coatings which must cover the entire spectral range of the focal plane array channels, in this case 6 to 18µm, with a minimum of reflection and absorption. This paper describes the optical layout and spectral design requirements for filteriong in the HIRDLS instrument, and reports progress on the manufacturing and testing of the sub-millimetre sized cooled filters. We also report on the spectral and environmental performance of prototype wideband antireflection coatings which satisfy the requirements above.

New high technology product development: The case of light emitting diodes

New high technology products usher in novel possibilities to transform the design, production and use of buildings. The high technology companies which design, develop and introduce these new products by generating and applying novel scientific and technical knowledge are faced with significant market uncertainty, technological uncertainty and competitive volatility. These characteristics present unique innovation challenges compared to low- and medium technology companies. This paper reports on an ongoing Construction Knowledge Exchange funded project which is tracking, real time, the new product development process of a new family of light emitting diode (LEDs) technologies. LEDs offer significant functional and environmental performance improvements over incumbent tungsten and halogen lamps. Hitherto, the use of energy efficient, low maintenance LEDs has been constrained by technical limitations. Rapid improvements in basic science and technology mean that for the first time LEDs can provide realistic general and accent lighting solutions. Interim results will be presented on the complex, emergent new high technology product development processes which are being revealed by the integrated supply chain of a LED module manufacture, a luminaire (light fitting) manufacture and end user involved in the project.

Commuting, CO2 and the location of offices

This paper investigates the extent to which office activity contributes to travel-related CO2 emission. Using ‘end-user’ figures[1], travel accounts for 32% of UK CO2 emission (Commission for Integrated Transport, 2007) and commuting and business travel accounts for a fifth of transport-related CO2 emissions, equating to 6.4% of total UK emissions (Building Research Establishment, 2000). Figures from the Department for Transport (2006) report that 70% of commuting trips were made by car, accounting for 73% of all commuting miles travelled. In assessing the environmental performance of an office building, the paper questions whether commuting and business travel-related CO2 emission is being properly assessed. For example, are office buildings in locations that are easily accessible by public transport being sufficiently rewarded? The de facto method for assessing the environmental performance of office buildings in the UK is the Building Research Establishment’s Environmental Assessment Method (BREEAM). Using data for Bristol, this paper examines firstly whether BREEAM places sufficient weight on travel-related CO2 emission in comparison with building operation-related CO2 emission, and secondly whether the methodology for assigning credits for travel-related CO2 emission efficiency is capable of discerning intra-urban differences in location such as city centre and out-of-town. The results show that, despite CO2 emission per worker from building operation and travel being comparable, there is a substantial difference in the credit-weighting allocated to each. Under the current version of BREEAM for offices, only a maximum of 4% of the available credits can be awarded for ensuring the office location is environmentally sustainable. The results also show that all locations within the established city centre of Bristol will receive maximum BREEAM credits. Given the parameters of the test there is little to distinguish one city centre location from another and out of town only one office location receives any credits. It would appear from these results that the assessment method is not able to discern subtle differences in the sustainability of office locations

Office sustainability: occupier perceptions and implementation of policy

Purpose – The purpose of this research was twofold. First, to investigate the views of occupiers in a typical UK city on the importance of various sustainability issues, their perceived impact of different sustainability drivers and willingness to pay. Second, the environmental and social performance of existing buildings in that city was examined. Design/methodology/approach – The research focuses on buildings of 10,000 feet2 or more that have been constructed in the Bristol city-region in the UK over the past 50 years. The buildings in the sample are located in the city centre and in out-of-town business parks. A questionnaire survey investigated the views of occupiers and follow-up interviews looked more closely at the sustainability performance of the existing stock. Findings – The findings indicate that, as far as occupiers are concerned, the strongest drivers are consumer demand and staff demand. Green features of a building appear to rank low in the overall building selection preference structure and a willingness to pay a premium for green features was indicated. The interviews uncovered barriers to progress as well as initiatives to reduce both energy consumption and the environmental impact of office space. Practical implications – The paper identifies progress and issues which could form obstacles to improving the environmental performance of office buildings. It is argued that there is a need to focus on energy efficiency. Originality/value – This paper explores the linkage between the perception and use of office space by occupants and how this affects the environmental performance of this space.

Do responsible real estate companies outperform their peers?

This paper investigates the relationship between corporate social and environmental performance and financial performance for a sample of publicly traded US real estate companies. Using the MSCI ESG (formerly KLD) database on seven Environmental, Social & Governance dimensions in the 2003-2010 period, and weighting the dimensions according to prominence in the real estate sector, we model Tobin's Q and annual total return in a panel data framework. The results indicate a positive relationship between ESG rating and Tobin's Q but this effect is driven by ESG concerns rather than strengths. Consistently across all model specifications, overall ESG ratings are associated with lower returns. Negative scores appear to result in higher returns in the short run but positive scores have no significant impact on returns.

Business parks and town centre workplaces in England: a comparative analysis of commuting-related energy consumption

To fully appreciate the environmental impact of a workplace the transport-related carbon dioxide (CO2) emissions resulting from its location should be considered in addition to the emissions that result from the occupation of the building itself. Since the first one was built in the early 1980s, business parks have become a significant workplace location for service-sector workers; a sector of the economy that grew rapidly at that time as the UK manufacturing output declined and the employment base shifted to retail services and de-regulated financial services. This paper examines the transport-related CO2 emissions associated with these workplace locations in comparison to town and city centre locations. Using 2001 Census Special Workplace Statistics which record people’s residence, usual workplace and mode of transport between them, distance travelled and mode of travel were calculated for a sample of city centre and out-of-town office locations. The results reveal the extent of the difference between transport-related CO2 emitted by commuters to out-of-town and city centre locations. The implications that these findings have for monitoring the environmental performance of workplaces are discussed.

The influence of office location on commuting behaviour

To fully appreciate the environmental impact of an office building, the transport-related carbon dioxide (CO2) emissions resulting from its location should be considered in addition to the emissions that result from the operation of the building itself. Travel-related CO2 emissions are a function of three criteria, two of which are influenced by physical location and one of which is a function of business practice. The two spatial criteria are, first, the location of the office relative to the location of the workforce, the market, complementary business activities (and the agglomeration benefits this offers) and, second, the availability and cost of transport modes. The business criterion is the need for, and therefore frequency of, visits and this, in turn, depends on the requirement for a physically present workforce and face-to-face contact with clients. This paper examines the commuting-related CO2 emissions that result from city centre and out-of-town office locations. Using 2001 Census Special Workplace Statistics which record people’s residence, usual workplace and mode of transport between them, distance travelled and mode of travel were calculated for a sample of city centre and out-of-town office locations. The results reveal the extent of the difference between transport-related CO2 emitted by commuters to out-of-town and city centre locations. The implications that these findings have for monitoring the environmental performance of offices are discussed.

Review of R&D progress and practical application of the solar photovoltaic/thermal (PV/T) technologies

In this paper, the global market potential of solar thermal, photovoltaic (PV) and combined photovoltaic/thermal (PV/T) technologies in current time and near future was discussed. The concept of the PV/T and the theory behind the PV/T operation were briefly introduced, and standards for evaluating technical, economic and environmental performance of the PV/T systems were addressed. A comprehensive literature review into R&D works and practical application of the PV/T technology was illustrated and the review results were critically analysed in terms of PV/T type and research methodology used. The major features, current status, research focuses and existing difficulties/barriers related to the various types of PV/T were identified. The research methods, including theoretical analyses and computer simulation, experimental and combined experimental/theoretical investigation, demonstration and feasibility study, as well as economic and environmental analyses, applied into the PV/T technology were individually discussed, and the achievement and problems remaining in each research method category were described. Finally, opportunities for further work to carry on PV/T study were identified. The review research indicated that air/water-based PV/T systems are the commonly used technologies but their thermal removal effectiveness is lower. Refrigerant/heat-pipe-based PV/Ts, although still in research/laboratory stage, could achieve much higher solar conversion efficiencies over the air/water-based systems. However, these systems were found a few technical challenges in practice which require further resolutions. The review research suggested that further works could be undertaken to (1) develop new feasible, economic and energy efficient PV/T systems; (2) optimise the structural/geometrical configurations of the existing PV/T systems; (3) study long term dynamic performance of the PV/T systems; (4) demonstrate the PV/T systems in real buildings and conduct the feasibility study; and (5) carry on advanced economic and environmental analyses. This review research helps finding the questions remaining in PV/T technology, identify new research topics/directions to further improve the performance of the PV/T, remove the barriers in PV/T practical application, establish the standards/regulations related to PV/T design and installation, and promote its market penetration throughout the world.

An experimental test of response consistency in contingent valuation

We compare hypothetical and observed (experimental) willingness to pay (WTP) for a gradual improvement in the environmental performance of a marketed good (an office table). First, following usual practices in marketing research, subjects’ stated WTP for the improvement is obtained. Second, the same subjects participate in a real reward experiment designed to replicate the scenario valued in the hypothetical question. Our results show that, independently of the degree of the improvement, there are no significant median differences between stated and experimental data. However, subjects reporting extreme values of WTP (low or high) exhibit a more moderate behavior in the experiment.

Progress report on longitudinal and cross-sectional study of carbon disclosure strategies: evidence from UK listed companies

Global warming has attracted attention from all over the world and led to the concern about carbon emission. Kyoto Protocol, as the first major international regulatory emission trading scheme, was introduced in 1997 and outlined the strategies for reducing carbon emission (Ratnatunga et al., 2011). As the increased interest in carbon reduction the Protocol came into force in 2005, currently there are already 191 nations ratifying the Protocol(UNFCCC, 2012). Under the cap-and-trade schemes, each company has its carbon emission target. When company’s carbon emission exceeds the target the company will either face fines or buy emission allowance from other companies. Thus unlike most of the other social and environmental issues carbon emission could trigger cost for companies in introducing low-emission equipment and systems and also emission allowance cost when they emit more than their targets. Despite the importance of carbon emission to companies, carbon emission reporting is still operating under unregulated environment and companies are only required to disclose when it is material either in value or in substances (Miller, 2005, Deegan and Rankin, 1997). Even though there is still an increase in the volume of carbon emission disclosures in company’s financial reports and stand-alone social and environmental reports to show their concern of the environment and also their social responsibility (Peters and Romi, 2009), the motivations behind corporate carbon emission disclosures and whether carbon disclosures have impact on corporate environmental reputation and financial performance have not yet to explore. The problems with carbon emission lie on both the financial side and non-financial side of corporate governance. On one hand corporate needs to spend money in reducing carbon emission or paying penalties when they emit more than allowed. On the other hand as the public are more interested in environmental issues than before carbon emission could also impact on the image of corporate regarding to its environmental performance. The importance of carbon emission issue are beginning to be recognized by companies from different industries as one of the critical issues in supply chain management (Lee, 2011) and 80% of companies analysed are facing carbon risks resulting from emissions in the companies’ supply chain as shown in a study conducted by the Investor Responsibility Research Centre Institute for Corporate Responsibility (IRRCI) and over 80% of the companies analysed found that the majority of greenhouse gas (GHG) emission are from electricity and other direct suppliers (Trucost, 2009). The review of extant literature shows the increased importance of carbon emission issues and the gap in the study of carbon reporting and disclosures and also the study which links corporate environmental reputation and corporate financial performance with carbon reporting (Lohmann, 2009a, Ratnatunga and Balachandran, 2009, Bebbington and Larrinaga-Gonzalez, 2008). This study would focus on investigating the current status of UK carbon emission disclosures, the determinant factors of corporate carbon disclosure, and the relationship between carbon emission disclosures and corporate environmental reputation and financial performance of UK listed companies from 2004-2012 and explore the explanatory power of classical disclosure theories.

Emergy-based sustainability assessment of different energy options for green buildings

It is necessary to minimize the environmental impact and utilize natural resources in a sustainable and efficient manner in the early design stage of developing an environmentally-conscious design for a heating, ventilating and air-conditioning system. Energy supply options play a significant role in the total environmental load of heating, ventilating and air-conditioning systems. To assess the environmental impact of different energy options, a new method based on Emergy Analysis is proposed. Emergy Accounting, was first developed and widely used in the area of ecological engineering, but this is the first time it has been used in building service engineering. The environmental impacts due to the energy options are divided into four categories under the Emergy Framework: the depletion of natural resources, the greenhouse effect (carbon dioxide equivalents), the chemical rain effect (sulphur dioxide equivalents), and anthropogenic heat release. The depletion of non-renewable natural resources is indicated by the Environmental Load Ratio, and the environmental carrying capacity is developed to represent the environmental service to dilute the pollutants and anthropogenic heat released. This Emergy evaluation method provides a new way to integrate different environmental impacts under the same framework and thus facilitates better system choices. A case study of six different kinds of energy options consisting of renewable and non-renewable energy was performed by using Emergy Theory, and thus their relative environmental impacts were compared. The results show that the method of electricity generation in energy sources, especially for electricity-powered systems, is the most important factor to determine their overall environmental performance. The direct-fired lithium-bromide absorption type consumes more non-renewable energy, and contributes more to the urban heat island effect compared with other options having the same electricity supply. Using Emergy Analysis, designers and clients can make better-informed, environmentally-conscious selections of heating, ventilating and air-conditioning systems.

Decentralising natural resource governance in Ghana: critical reflections on the artisanal and small-scale mining sector

This paper critically examines the impact of decentralization on contemporary and future governance arrangements in Ghana’s artisanal and small-scale mining (ASM) sector. The sector, while providing valuable employment in rural areas, is beleaguered by environmental and social issues. Proponents of decentralization argue that re-distributing decision-making authority leads to more responsive, transparent and efficient natural resource management. The analysis presented here, however, demonstrates how weak decentralization has exacerbated the complex, conflictual and clandestine nature of local resource politics surrounding ASM. If future decentralization reforms are going to reverse this trend and improve the governance of ASM in Ghana, then facilitating the participation of traditional authorities is imperative. It is argued that doing so requires addressing the reticence regarding the role of chiefs in resource governance; simply ironing out existing technical issues with decentralization reforms is unlikely to improve the social and environmental performance of ASM in the country. In light of the chronic resource management deficiencies in Ghana, epitomized in the ASM sector, fostering frank political debates on resource governance is becoming urgent.

Mineração e a questão ambiental : estudo do caso da mina de carvão de Candiota-RS

As grandes reservas de carvão existentes no Estado do Rio Grande do Sul e as crescentes necessidades energéticas do país estabelecem o cenário para um incremento no aproveitamento deste bem mineral. A presente pesquisa trata-se de um estudo de caso abordando o processo de recuperação ambiental de áreas mineradas na mina de carvão da Companhia Riograndense de Mineração, em Candiota, RS, através do levantamento da atual situação ambiental e dos impactos causados pelo empreendimento, além de procurar identificar as percepções que a empresa e a comunidade têm do atual desempenho ambiental da mineração. Os resultados visam amostrar tendências comportamentais que podem contribuir para o estabelecimento de políticas e ações no sentido de melhorar o relacionamento entre a mineração e a comunidade onde está inserida. Por fim, são apresentadas recomendações para a empresa, a partir dos dados levantados em campo, bem como sugestões para futuros trabalhos nesta área.