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RISS 인기검색어
- 검색키워드
- 저자 : Tongshui (검색결과 6 건)
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Research on Enterprise Performance Evaluation System Under Carbon Emissions Constraints
Tongshui Xia,Zhiqing Xia,Ting Zhang 전북대학교 산업경제연구소 2015 아태경상저널 Vol.7 No.3
On the basis of specifications to improve our carbon emissions constraints mechanism, making the appropriate improvements of the traditional performance evaluation index system. Increase carbon constraints performance indicators: the amount of carbon emissions trading, Carbon assets net profit margin, carbon-income ratio, the ratio of carbon costs, carbon assets turnover, unit profit of carbon emissions, CO2 emissions of Yuan output value, in order to fully assess the financial performance and non-financial performance, enable the enterprise performance evaluation system better and more responsive to the requirements of sustainable development, and more convincing.
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A Study on the Correlation between the Corporate Value and M&As’ Goodwill
Xia, Tongshui,Wang, Yuping 한중경제문화학회 2016 한중경제문화연구 Vol.6 No.-
Based on the financial report data from 2007 to 2014 reported by non-financial listing Corporations which listed on China's A shares, studying the impact the M&As' goodwill on the corporation performance and analyzing the regulation effects the acquirer’s property right played on the relationship between the goodwill and the company performance. We found that M&As' goodwill has significant effects on the performance of the combined party in current and lagged period, with no obvious correlation between the company's performance of the second, three or four and five period, but in the sixth period both have a significant negative correlation. Further studies have found that comparing with state-owned enterprises, the goodwill cost paid by the private listed enterprises has a bigger impact to improve the performance of the acquire.
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Research on enterprise performance evaluation system under carbon emissions constraints
Zhang, Ting,Xia, Tongshui 한중경제문화학회 2015 한중경제문화연구 Vol.4 No.-
On the basis of specifications to improve our carbon emissions constraints mechanism, making the appropriate improvements of the traditional performance evaluation index system. Increase carbon constraints performance indicators: the amount of carbon emissions trading, Carbon assets net profit margin, carbon-income ratio, the ratio of carbon costs, carbon assets turnover, unit profit of carbon emissions, CO2 emissions of Yuan output value, in order to fully assess the financial performance and non-financial performance, enable the enterprise performance evaluation system better and more responsive to the requirements of sustainable development, and more convincing.
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Factors Influencing the Purchase Intention of EVs Among Korean and Chinese Consumers
CONGJIAN,최경숙,Tongshui Xia 한국무역학회 2023 Journal of Korea trade Vol.27 No.4
Purpose – Using the Model of Goal-Directed Behavior (MGB), this study identifies the critical factors that influence consumer intention to purchase an electric vehicle (EV). This study also provides differentiated policy implications to the Korean and Chinese governments and EV-related companies for the expansion of the EV market in both countries by comparing consumers’ perceptions of EV purchase intentions. Design/methodology – Our extended MGB model adds to the standard model consideration of financial incentives, perceived risks, and environmental concerns. An online survey was conducted of Korean and Chinese consumers. Based on the collected responses, all tested hypotheses were verified using PLS-SEM (Partial Least Squares-Structural Equation Modeling). Differences in the path analysis results between Korea and China were compared and verified using Henseler's MGA (multi-group analysis), the parametric test, and the Welch-Satterthwaite test. Findings – The most critical factor that influences the intent to purchase an EV in consumers from both countries is personal desire. PBC and SN were identified as the critical factors that respectively increase personal desire in Korea and China. In addition, in Korea, among the three factors EC, FIP, and PR, environmental concerns were found to have the most significant impact on attitudes and purchase intention. In contrast, in China, economic factors (specifically financial incentives) had greater importance than environmental issues. Originality/value – This study has academic contributions in that it presents a new research model that includes financial incentive policies, environmental concerns, and perceived risk variables based on the MGB to explore consumers' purchase intentions. This study can also make a practical contribution in that it provides some meaningful implications to the governments and EV-related companies of both countries based on the differences in the analysis results of the Korean and Chinese markets.
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Research on enterprise performance evaluation system under carbon emissions constraints
Zhang, Ting,Xia, Tongshui 한중경제문화학회 2015 한중경제문화연구 Vol.4 No.-
On the basis of specifications to improve our carbon emissions constraints mechanism, making the appropriate improvements of the traditional performance evaluation index system. Increase carbon constraints performance indicators: the amount of carbon emissions trading, Carbon assets net profit margin, carbon-income ratio, the ratio of carbon costs, carbon assets turnover, unit profit of carbon emissions, CO2 emissions of Yuan output value, in order to fully assess the financial performance and non-financial performance, enable the enterprise performance evaluation system better and more responsive to the requirements of sustainable development, and more convincing.
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