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Libraries need to develop information processing systems for evaluation, budgeting, planning, and operations. Electronic spreadsheets lend themselves to a variety of applications, but are time‐consuming to create. A model template and macros that can be used in many different types of library data analysis have been developed here. The procedures demonstrated here can build an essential set of tools for meeting fundamental goals of administrative efficiency, effective use of library resources, staff motivation, and rational policy making.

Oil is crucial for industrial development. This paper investigates the impacts of oil price changes on China's industrial growth and examines whether the impacts are asymmetric. The estimations can help determine how oil price shocks are transmitted throughout the economy.

This paper adopts West Texas Intermediate (WTI) crude oil price and industrial sector output and uses monthly data. The recently developed nonlinear autoregressive distributed lag (NARDL) model is employed to illustrate the effects in both the short term and long term. Importantly, under NARDL framework, this paper examines whether the impacts are asymmetric by decomposing oil price shocks into their positive and negative partial sums.

The empirical results prove clear evidence of asymmetries in the short term, long term or both terms. Specifically, some sectors benefit from, rather than suffer from higher oil prices, even some energy-intensive sectors, i.e. C31 (Smelting and Pressing of Ferrous Metals) and C32 (Smelting and Pressing of Non-ferrous Metals). However, the effects on some other energy-intensive sectors appear insignificant. Additionally, the results prove significantly negative responses in some sectors in the long term, and most of these sectors are in the top half of the ranking by energy consumptions.

This paper studies the economic responses at a disaggregated level by employing industry-level data. NARDL method is used to decompose oil price changes into their increases and decreases and investigate the asymmetries in the impacts of oil price changes.

The purpose of this paper is to adopt fuzzy interpretive structural modeling (ISM) to develop a precise evaluation framework and provide a theoretical basis for enhancing the understanding of responsible consumption and production (RCP) in academic and industrial fields.

An integration of fuzzy set theory and ISM is proposed to maintain a higher level of consistency and reduce the uncertainty inherent in expert responses.

RCP can be categorized into seven levels, which represent the driving power from higher to lower. The top aspect is management style; the remaining aspects are stakeholder management, regulation compliance, efficiency improvement, sustainable awareness, sustainable production and social responsibility.

This study attempts to integrate the triple bottom line (TBL) concept and corporate sustainability to develop a significant framework for evaluating RCP. Although the proposed aspects and criteria can be used to evaluate the Chinese construction industry, these may be insufficient for other industries. In addition, further discussion regarding important aspects and criteria is required to complete the theoretical basis.

The results indicate that the top two criteria are establishing transparent communication channels and promoting managerial attitudes and behavior, which are followed by technology capabilities, organizational culture and stakeholder engagement. These five criteria play important roles when implementing RCP practices among Chinese construction firms.

This study is the first to discuss RCP via an integration of the TBL concept and corporate sustainability. The framework developed herein provides a precise guideline for Chinese construction firms to improve their performance, and it also promotes the efficient use of resources via sustainable practices.

In today's competitive environment, sustainability is talked out in every sphere of life. Sustainability is a key to stability and for that roots are being focused by incorporating sustainability in higher education. The basic purpose of this paper is to prioritize the sustainability drivers in the higher education system. This research will provide fruitful insight into the sustainability drivers in the higher education system to the education industry and policymakers.

The present research is conducted on the 400 students studying in four major universities in the state of Punjab. Fuzzy analytical hierarchy process was applied to prioritize the sustainability drivers in the higher education system. The primary factors considered for the present study include social-people (social responsibility), environmental-planet (sustainable environmental practices) and financial-profit (economic value created).

The most influential criteria were environmental-planet (sustainable environmental practices) and social-people (social responsibility). The five most influential subcriteria were “Student engagement in eco co-curricular activities (C21)”, Energy efficiency measures (C23)”, “The HEI as a job driver in the city (C11)”, “Total direct energy consumption (C31)” and “Support from the HEI for local initiatives and help in growing the sustainability of the community or region (C12)”.

Although the sample survey conducted in this study was focused on a small sample selected from the state of Punjab which genuinely represented the total population, it is still considered as a limitation for the present study.

The outcome of this research provides policymakers with a better understanding of the sustainability drivers in higher education. This will further help them toward achieving the aim of sustainability.

The present research is based on the available literature on sustainability and the results of the study would add value to the existing knowledge base.

Local government in Australia has a complex system of accountability, part of which includes the publication of financial comparative performance measures. The purpose of this paper is to demonstrate how questionable financial figures not only distort the reported “bottom line” of local councils but can also be included in a number of financial key performance indicators (FKPIs) upon which council performance is judged. Valuation and depreciation of transport infrastructure assets form the basis for the evaluation.

A longitudinal study of all New South Wales (NSW) councils (170) from 1999‐2000 to 2002‐2003 was conducted using archival research combined with in‐depth case study analysis and interviews (New South Wales (NSW) is the largest of Australia's eight states and territories). This paper provides detailed analysis of 28 local government councils classified as being on “financial watch” by the Department of Local Government and a comparative sample of 28 councils not classified as at risk but reporting figures considered to be contestable (At risk, or financially challenged councils, are defined as “having issues of concern with their financial operations”).

Of the 170 councils in NSW, up to 98 per cent recorded an error in depreciation of some component of transport infrastructure during 1999‐2000 and 2002‐2003. The error margin ranged from 11 to 73,520 per cent significantly impacting on the three targeted FKPIs.

Future research will examine preparation of possible alternative policies for local government addressing the issue of internal benchmarking and external performance measures.

This research offers some reparation for the relative lack of empirical research literature on local government FKPIs and, in particular, those that do not meet the underlying accountability focus of performance measurement.

This study aims to apply unit root test to investigate the behavior of Chinese firms toward their leverage policy. The study is based on two influential and competing theories of capital structure.

This study applies unit root test to investigate the behavior of Chinese firms toward their leverage policy. The study is based on two influential and competing theories of capital structure. Trade off theory advocates that firms have a target level of leverage ratio and that firms try to achieve that optimal leverage ratio, whereas pecking order theory argues that firms have no target level of leverage and that they follow a specific pattern of leverage. For this purpose, this study applies a Fisher type unit root test to 12,808 firm level observations. The data are unbalanced and cover a period from 1991 to 2014.

The results reveal the presence of a stationary behavior across short-term, long-term and total leverage policies. For short-term leverage policy, 21 per cent firms show stationary behavior, while for long-term, 20 per cent show a targeting behavior; for the total leverage policy 17 per cent of firms are found to follow a tradeoff model. To make the findings more interesting sample was further classified into profit and loss making firms. The study finds that loss making firms do not follow a target level of leverage in China. Furthermore, unit root is applied to all firms before and after crises-2008. It is revealed that stationary behavior is more prevalent before crises-2008.

This study is highly important from the point of view that it quantifies firms into distinct categories of following specific model of capital structure. To the best of the author’s knowledge, the findings of this study add to current research knowledge about Chinese firms with respect to adjustment behavior toward a target capital structure.

It seems to be well understood that the simultaneous import and export of goods which have different production functions, but which are aggregated into the same industry in classification schemes such as the SITC, is quite consistent with the standard trade theory of the Heckscher‐Ohlin‐Samuelson (HOS) model. For example, Grubel and Lloyd (1975, p.87) admit that two‐way trade in products such as wood and metal furniture, or nylon and wool yarn, which have similar end uses but different input requirements, can be explained readily by the HOS model (1979, p. 88). Gray explicitly distinguishes between “categorical aggregation” which occurs when there is two‐way trade in goods with different production functions and is consistent with the HOS model, and “true intra‐industry trade” which occurs when a country imports and exports “goods with virtually identical production functions”.

The purpose of this paper is to provide a better understanding of the driving forces and structural changes of China as a market provider for Korea. This paper gives the answers for the following questions: How do China’s final demands trigger the growth of its imports from Korea? And what’s the impact of China’s final demands on the import in different industries?

Based on the Multi-Regional Input-Output model and World Input-Output Table database, this paper constructs the non-competitive imports input-output (IO) table of China to Korea. According to this table, we can calculate the induced imports coefficient and comprehensive induced import coefficients of China’s four final demands for imports from Korea in the 56 industries in China.

Among the four driving forces, the strongest one is changes in inventories and valuables. The impact of final consumption expenditure and fixed capital formation is much lower than that of changes in inventories and valuables, but they have a broader impact for the 56 industries. This paper finds out the China’s import induction of the final demands to Korea peaked in 2005 and 2010 and decreased greatly in 2014, so the position of China as market provider for Korea will no longer rise substantially, contrarily it will be in a steady state.

First, this paper constructs the non-competitive IO table to analyze the market provider issues between two countries and provides practical ways and methods for studies on the issues of imports and market provider. Second, this paper investigates the different roles of four final demands on driving force of China as market provider for Korea and the structural changes of China as a market provider for Korea among 56 industries from 2000 to 2014.

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

The purpose of this paper is to verify a possible relationship between quality management system certification according to ISO 9001 standard and risk of failure of Italian companies.

A synthetic index which summarize the most crucial economic/financial aspects of the studied companies is assumed as the response variable of a statistical model for studying the effects of four specific factors: certification, company size, regional development and manufacturing sub-sector. The analysis is conducted on a sample of Italian companies belonging to different manufacturing sub-sectors. The used data are obtained from the database Aida® by Bureau van Dijk and from the database of the Italian accreditation body Accredia. The study is based on analysis of variance (ANOVA) and contingency tables.

Preliminary results of ANOVA show that only company size, regional development and manufacturing sub-sector can be considered fully significant. Furthermore, the major conclusion from the analysis of contingency tables is that ISO 9001 certification is connected to the legal status (active, not active) of a company only for a portion for the studied manufacturing sub-sectors. Hence, the scenario is quite variegated and a significant positive interaction between certification and corporate performance is not always confirmed.

Although the research shows some interesting results, it is liable to extensions and improvements. In particular, at the current exploratory level, it is limited to a specific period of time and considers only the Italian sector, but it could be extended to a wider number of years and to European and international level.

The study opens a way for a number of important questions about the meaning, usefulness and effectiveness of ISO 9001 certification. In particular, it may be time to ask whether the paradigm of certification actually needs a radical rethink.

This work represents a first exploratory attempt to correlate the risk of failure with the achievement of ISO 9001 certification. There are several similar works in literature which, however, focus mainly on sectorial aspects of the corporate background.