The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia

2018 ◽  
Vol 45 (7-8) ◽  
pp. 797-817 ◽  
Author(s):  
Andrew Lepone ◽  
Jin Boon Wong
2003 ◽  
Author(s):  
Carole Comerton-Forde ◽  
Christian Fernandez ◽  
Alex Frino ◽  
Teddy Oetomo

Author(s):  
Wenzhu Liao ◽  
Lin Liu ◽  
Jiazhuo Fu

In order to explore the impact of using electric vehicles on the cost and environment of logistics enterprises, this paper studies the optimization of vehicle routing problems with the consideration of carbon trading policies. Both the electric vehicle routing model and the traditional fuel vehicle routing model are constructed aiming at minimizing the total costs, which includes the fixed costs of vehicles, depreciation costs, penalty costs for violating customer time window, energy costs and carbon trading costs. Then a hybrid genetic algorithm (HGA) is proposed to address these two models, the advantages of greedy algorithm and random full permutation are combined to set the initial population, at the same time, the crossover operation is improved to retain the excellent gene fragments effectively and the hill climbing algorithm is embedded to enhance the local search ability of HGA. Furthermore, a case data is used with HGA to carry out computational experiments in these two models and the results indicate that first using electric vehicles for distribution can indeed reduce the carbon emissions, but results in a low customer satisfaction compared with using fuel vehicles. Besides, the battery capacity and charge rate have a great influence on total costs of using electric vehicles. Second, carbon price plays an important role in the transformation of logistics companies. As the carbon price changes, the total costs, carbon trading costs, and carbon emissions of using electric vehicles and fuel vehicles are affected accordingly, yet the trends are different. The changes of carbon quota have nothing to do with the distribution scheme and companies’ transformation but influence the total costs of using electric and fuel vehicles for distribution, and the trends are the same. These reasonable proposals can support the government on carbon trading policy, and also the logistics companies on dealing the relationship between economic and social benefits.


2014 ◽  
Vol 651-653 ◽  
pp. 1410-1414
Author(s):  
Wen Yan Liu ◽  
Xiao Bao Yu ◽  
Pu Yu He ◽  
Yan Li Huang ◽  
Bing Bing Zhou ◽  
...  

The uncertain factors that impact of carbon emissions trading costs are so many, the impact of various factors interact to form a complex system. To improve the accuracy of prediction, it is necessary to deepen the study of these influencing factors. Through investigation identified 21 main factors that affecting the cost of carbon emissions trading, processing and analysis explained by structural model was constructed of carbon emissions trading cost factors and the impact of transport chain hierarchy, based on this model to find the factors that most affect carbon emissions trading costs.


1992 ◽  
Vol 32 (1) ◽  
pp. 23-43 ◽  
Author(s):  
Josef Lakonishok ◽  
Andrei Shleifer ◽  
Robert W. Vishny

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