This study mainly examined the influences of enterprises' carbon reduction behaviors on their sustainable development, and investigated the effects on sustainable development of carbon emission reduction by state-owned enterprises (SOEs) from high-carbon-emission industries in China. Data were coded through a content analysis procedure, followed by regression analysis.Analysis of variance results revealed that SOEs and high-carbon-emission industries emphasize realizing carbon reduction more than do privately owned enterprises and non-high-carbon-emission industries, with significant between-groups differences observed between these enterprises and industries. Regression results indicated that carbon reduction positively and significantly influences corporate sustainable development, suggesting that carbon reduction is beneficial to both the ecological environment and corporate sustainable development. However, carbon reduction negatively yet insignificantly influences the sustainable development of SOEs in industries with high carbon emissions. The empirical findings may serve as a critical reference for China, which is moving toward a low-carbon economy.
At the class testing level, state-based testing and data flow testing techniques have been employed. However, while the former only involves the variables that have an effect on the behaviour of the object under test, it is possible for errors to occur in variables, which do not define an object's state. Data flow testing has been applied to generate test cases for testing classes using data flow criteria, but this is a difficult task. Moreover, some of data flow test cases thus generated may be unworkable. Selecting data flow test cases based on sequences of specification messages is a way to reduce the effort of generating feasible intra-class data flow test cases. However, some test cases cannot be selected, if data flow anomalies exist within the sequences. The data flow testing technique in this research is divided into two stages; first detecting data flow anomalies and then computing data flow test cases.
This study focuses on whether information transparency can reduce a firm's idiosyncratic risk. We measure information transparency from an annual report on the public transparency of Chinese companies. Using a simultaneous equations approach, we find that idiosyncratic risk is reduced when a firm discloses more financial and non-financial information. Our results highlight the importance of information transfer in an emerging economy.
E-books and e-Reading Devices (E-RDs) markets have been enlarged due to the rapid progress of digital technologies.What are the possible factors to increase readers' willingness to use electronic devices? To improve the predictive value of the original TAM model, this study incorporates three additional constructs to form e-Reading Device Acceptance Mode: reading self-efficacy, computer self-efficacy and perceived enjoyment. This model consists of six constructs and 11 research hypotheses. The research questionnaires were distributed in Taiwan, and the research results showed that reading self-efficacy shows positive influences on readers' intention to use the E-RDs. On the contrary, computer self-efficacy does not show positive influences on perceived usefulness or perceived enjoyment. Moreover, the perceived ease of use of E-RDs does not show significant impacts on readers' intention to use the devices. Explanations of the causes and reasons are given in this paper, and the finding of this research may provide useful references and materials for e-book publishers, e-reading device developers, and researchers for further studies.
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