Environmental Energy and Economic Research
Environmental Energy and Economic Research
2538-4988
2676-4997
5
1
2021
02
01
Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory
1
15
EN
Abbas Ali
Daryaei
0000-0002-7290-5701
Imam Khomeini International University, Qazvin, Iran
a.a.daryaei@soc.ikiu.ac.ir
Yasin
Fattahi
Imam Khomeini International University, Qazvin, Iran
shirkohajar73@gmail.com
Hamed
Sadeqi
Imam Khomeini International University, Qazvin, Iran
h.sadeqi@edu.ikiu.ac.ir
Ramazan
Hasani
Imam Khomeini International University, Qazvin, Iran
ra.hasani@edu.ikiu.ac.ir
10.22097/eeer.2020.230712.1156
Understanding how costs behave is a vital and critical issue for managers, management accountants, and financial analysts. Using agency theory, this paper addresses the empirical question of whether the management characteristics can help explain the cost stickiness as managerial behavior in the Tehran Stock Exchange. Utilizing a panel data regression model, we examined the data to determine the interaction impact of management characteristics as non-executive managers, managerial ability, overconfidence, and earnings management on cost stickiness of 165 firms, for the period 2009 to 2018. Results show that the entrenchment effects of non-executive managers increase the positive influences of managerial ability on overconfidence and as overconfidence increase, earnings management are also increasing consequently leads to an increase in cost stickiness. This means that when non-executive managers are excessively confident in their abilities, they are more likely to engage in opportunistic activities and earnings management. In these cases, managers report excessive cost overruns when there is a slight increase in company sales, resulting in increased cost stickiness. This study contributes by providing evidence on asymmetric cost behavior concerning management characteristics from one of the emerging economies. Further, the study extends the very few studies on the relationship between management characteristics and cost stickiness.
Cost Stickiness,Earnings Management,Managerial Ability,Non-executive managers and Overconfidence
https://www.eeer.ir/article_118384.html
https://www.eeer.ir/article_118384_179282ddf516e5f28261ec332a8e94d2.pdf
Environmental Energy and Economic Research
Environmental Energy and Economic Research
2538-4988
2676-4997
5
1
2021
02
01
The Life-Cycle Assessment of Urban Sewage Sludge Disposal Systems of Ekbatan Tehran Wastewater Treatment Plant
1
18
EN
Gholamreza
Nabi Bidhendi
0000-0001-9930-9080
School of Environment, College of Engineering, University of Tehran, Tehran, Iran
ghhendi@ut.ac.ir
Morteza
Rahmanzedeh
Kish International Campus, University of Tehran, Tehran, Iran
rahmanzadeh52@yahoo.com
Hasan
Hoveidi
School of Environment, College of Engineering, University of Tehran, Tehran, Iran
hoveidi@ut.ac.ir
Naser
Mehrdadi
School of Environment, College of Engineering, University of Tehran, Tehran, Iran
mehrdadi@ut.ac.ir
10.22097/eeer.2020.237899.1162
The present study has assessed the life-cycle as an efficient method for environmental analysis, four disposal systems, and the management of urban sewage sludge in Ekbatan Tehran wastewater treatment plant. In order to assess the effects of the life-cycle Eco Indicator 99 method was used by OPENLCA software, and system boundary has been considered since the arrival of swage to wastewater treatment until its exit and the disposal of sludge. According to the results, using sludge in agricultural lands has positively influenced the group effect of fossil fuels due to economizing the production of phosphor and nitrogen fertilizers. On the other hand, using sludge in agriculture has negatively influenced the carcinogenetic group effects, Inorganics Respiratory, ecotoxicity, acidification, and fertilization, which is mainly due to the heavy metals in sludge. However, industrial fertilizers have some heavy metals. Therefore, comparing the effects of life cycle from two processes of using sludge and industrial fertilizer may be considered in decision making to select the optimal process.
life cycle assessment,Sewage Sludge Disposal,Ekbatan Tehran Wastewater Treatment,OpenLCA,Eco Indicator 99
https://www.eeer.ir/article_118385.html
https://www.eeer.ir/article_118385_fa912a896f16d9065af7ee6940f93181.pdf
Environmental Energy and Economic Research
Environmental Energy and Economic Research
2538-4988
2676-4997
5
1
2021
02
01
Future Analysis to Define Guidelines for Wind Energy Production in Iran using Scenario Planning
1
22
EN
Mohsen
Shafiei Nikabadi
Faculty of Economics, Management and Administration Sciences, Semnan University, Semnan, Iran
mohsenshnaj@yahoo.com
Elham
Ghafari Osmavandani
Faculty of Economics, Management and Administration Sciences, Semnan University, Semnan, Iran
e.ghaffari.o@gmail.com
Kasra
Dastjani Farahani
Former Member of the Board of Iran Power Development Co.,Tehran, Iran
kasrafarahani@ymail.com
Amin
Hatami
Farabi College, University of Tehran, Iran
hatami.am75@gmail.com
10.22097/eeer.2020.237851.1161
Wind energy production is critical issue as renewable energy sources is continuously increasing over the last decade. The main focus of this study is wind power production which its share is already less than one percent but planned to supply over thirty percent of electricity consumption by 2025. In this study, scenario planning as an increasingly popular method for facilitating multi-criteria decision making and strategic management tool is used. The methodology has been designed in three stages of identifying the critical factors and driving forces affecting wind power industry in Iran, generating plausible scenarios by scenario wizard through cross impact balance analysis and proposing some guidelines for most optimistic, realistic and pessimistic scenarios to eliminate the barriers and promote installed wind power capacity. Considering the score of the scenarios as well as their Impact Score, the scenarios are sorted from most optimistic to most pessimistic. The main contribution of the paper is preparing a realistic view and considering internal and international situations of Iran, local barriers, necessity of attracting foreign investment, know how transfer and technology for manufacturing of turbine over 1MW, clearly define and analyze the critical factors and driving Forces influencing conceivable futures of wind energy in Iran and propose some guidelines enabling quick respond to forthcoming changes and precise planning to reach desired vision. The results of this research are supposed to developed scenarios provide a detailed review of Iran's long-term wind energy planning and minimize plausible wonders and shocks.
Future Analysis,Wind Energy,Scenario Planning,guideline
https://www.eeer.ir/article_118386.html
https://www.eeer.ir/article_118386_91179cec8a5962edcc244c6ca8ac323a.pdf
Environmental Energy and Economic Research
Environmental Energy and Economic Research
2538-4988
2676-4997
5
1
2021
02
01
A Behavioral Model for Buyers of Organic Products (Components, Antecedents and Consequences)
1
17
EN
Roya
Sharifi
Department of Business Management, Rasht Branch, Islamic Azad University, Rasht, Iran
roya.sharifi68@gmail.com
Bahram
Kheiri
Department of Business Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
bahramkheiri420@gmail.com
Yalda
Rahmati
Department of Business Management, Rasht Branch, Islamic Azad University, Rasht, Iran
yalda.rahmati@gmail.com
10.22097/eeer.2020.246921.1169
Providing organic food has many health and environmental benefits, nevertheless, the demand for inorganic food compared to organic is growing. The main objective of this study is to provide a behavioral model on buyers of organic products in terms of components, antecedents and consequences. This study has applied and mixed components. In the qualitative part, the Grounded theory is used and in the quantitative part, the technique of structural equations. Data were collected through semi-structured interviews and a completed questionnaire, where ten buyers were interviewed. Then, based on the systematic approach suggested by Strauss and Corbin on three main steps of open, axial and selective coding, the behavioral model of the buyers of organic products was presented in terms of components, antecedents and consequences. Finally, the validity of the developed theory was examined and hypotheses were developed. In the quantitative part, the results show that among the causal conditions, the price of organic products, trust, perceived health, advertising, supply of organic products and perceived value have a significant effect on buyers' behavior, while the characteristics of organic products and organic knowledge have no significant effect on buyer behavior. It was also found that buyers' behavior has a significant effect on increasing the share of the organic market and, consequently, on the environmental consequences, the growth of organic markets and the promotion of public health. Finally, it was conjectured via observation that social norms, systematic trust, individual norms, and environmental concerns would increase the share of the organic market further.
Green marketing,Buyer Behavior Model,Organic Products,Grounded theory,Structural Equations
https://www.eeer.ir/article_118387.html
https://www.eeer.ir/article_118387_e86015b6d8472ca28be351a896580c25.pdf
Environmental Energy and Economic Research
Environmental Energy and Economic Research
2538-4988
2676-4997
5
1
2021
02
01
Life Cycle Assessment of Residential Buildings Construction (Case Study: Tehran)
1
12
EN
Mohsen
Adaei Khezri
Pardis Branch, Islamic Azad University, Pardis, Iran
hkamalan@yahoo.com
Hamidreza
Kamalan
Pardis Branch, Islamic Azad University, Pardis, Iran
kamalan@pardisiau.ac.ir
10.22097/eeer.2020.235365.1159
The construction industry, currently, is encountered with several issues such as lack of proper supervision and generating and accumulating a lot of debris. Considering the building as a part of nature and an inanimate creature, it interacts with the natural ecosystem and contributes to the cycle of life. In this regard, building materials should be selected in coordination with the surrounding environment and impose the least negative impact on the natural environment. The current research has been done to apply Life Cycle Assessment (LCA) approach on residential buildings construction and assess the impacts of building material, solely and altogether, on the environment. For this purpose, IMPACT 2002+ method utilizing SimaPro software has been applied to evaluate the processes and materials used for construction of a six-floor concrete structure building in Tehran. The results indicate that among the construction materials, stone production with the single score of 64 and steel production with the single score of 27 have the highest environmental impacts. Besides, a LCA has been done for comparing environmental impacts of the steel structure buildings versus the concrete ones, resulting in an inferior level for steel buildings.
LCA,Carbon Footprint,Housing,SimaPro
https://www.eeer.ir/article_118640.html
https://www.eeer.ir/article_118640_14d2e77077b0c8aeeb0fa3d5c1dc671c.pdf
Environmental Energy and Economic Research
Environmental Energy and Economic Research
2538-4988
2676-4997
5
1
2021
02
01
Analysis of Factors Affecting Social Participation in Municipal Waste Management
1
19
EN
Farhad
Afshar
Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran
afshar591@gmail.com
Madjid
Abbaspour
Mechanical Engineering Department, School of Mechanical Engineering Sharif University of Technology Tehran Iran
abbpor@sharif.edu
Akram al-Muluk
Lahijanian
Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran
lahijanian@hotmail.com
Reza
Azizinezhad
Faculty of Agricultural and Food Sciences, Science and Research Branch, Islamic Azad University, Tehran, Iran
r.azizi@srbiau.ac.ir
10.22097/eeer.2020.245299.1168
Cities around the world face many challenges in urban waste management, the most important of which are increased energy consumption and greenhouse gas emissions, unsanitary public spaces and bad odors, and low recycling rates and limited spaces. Benefiting from social participation, along with integrated urban planning and strategy, can be a safe and physical solution in the optimal management of municipal waste. Extraction of effective components and effectiveness in this process is one of the most important management parameters in the implementation of effective urban management programs. In this study, using descriptive-analytical research method and examining the theoretical foundations and experiences and findings of research conducted in the world and successful case studies such as Istanbul, San Francisco, Guangdong, Mangalore was performed and first analyzed using the Delphi technique of effective indicators in public participation focusing on urban waste management in three rounds of a questionnaire and then by combining the questionnaire tools from the Fuzzy Hierarchical Analysis (FAHP) test based on Chang method. It was used to prioritize the components and factors affecting the social participation of municipal waste management. To determine the number of questionnaires, experts and specialists were used using Cochran's method in the form of simple random sampling method. The results show that the social component is in the first rank and the economic, educational and cultural components, laws and regulations are in the next ranks, respectively. Also, from the social components of people's lifestyle, food consumption pattern had the highest priority.
Social participation,Delphi Technique,FAHP,Tehran Waste Management
https://www.eeer.ir/article_118641.html
https://www.eeer.ir/article_118641_9c06dcf95f329f788af55cc2708050c2.pdf