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This paper attempts to realize the green logistics of solid waste at ports, enabling the harmless treatment, reduction and recycling of such waste through the entire life cycle. For this purpose, the life cycle assessment and the analytic hierarchy process (AHP) were applied to evaluate the green logistics of solid waste at ports. Firstly, the solid waste logistics system was examined from the perspective of logistics system. Drawing on life cycle evaluation, the author analyzed how the solid waste logistics system affects the society, economy and environment. Meanwhile, an AHP-based evaluation system was established to quantify the overall impacts of solid waste. On this basis, the solid waste logistics system of a port was optimized, and subjected to life cycle assessment. The evaluation results show that the optimized system has much lower social, economic and environmental impacts than the original system. The research findings shed important new light on solid waste logistics at ports.

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This article examines the industry differences in the real earnings management behavior of listed companies in China. The study finds that listed companies in the health and social work industries have the highest degree of real earnings management, and the electricity, heat, gas and water production and supply industries has the lowest level of real earnings management, and there are obvious industry differences in real earnings management among Chinese listed companies. The empirical evidence in this paper shows that there are industry differences in the real earnings management of Chinese listed companies.