The objective of this study was to examine the role of sustainable human resources management (HRM) in supply chain, profitability and resource utilization. The mediating role of operational accuracy was also examined. Finally, the relationship between sustainable HRM, operational accuracy, supply chain, profitability and resource utilization were also examined. The relationship was investigated among the cement manufacturing companies and cement manufacturing companies of Indonesian were selected for the purpose of this study. Finally, data were collected from the Indonesian companies and employees of these companies were the respondents of the study. Finally, 450 questionnaires were distributed among the cement manufacturing companies. The results of the study show that sustainable HRM has a major role to increase operational accuracy. Sustainable HRM practices had a positive effect on supply chain, profitability and resource utilization. Moreover, operational accuracy maintained a positive role to enhance supply chain, profitability and resource utilization among the cement manufacturing companies. Moreover, sustainable HRM showed positive role in operational accuracy and operational accuracy showed positive role to enhance supply chain, profitability and resource utilization.

The Indian cement industry has adopted various environmental protection technologies, but adoption of these new environmental technologies and development of working model could not resolve many issues related to environmental concern among Stakeholders. This paper examined the current technologies used by the cement companies and the challenges they are facing in adoption of these technologies. This research describes the effects of cement manufacturing on global warming, water, coal and other pollution emissions during cement production process and involves environmental manufacturing technologies. The study measures the challenges of introducing environmental technologies by creating a model of challenges. including challenges in perceived usability of technology, challenges in perceived utility, challenges in user engagement, and challenges in intent to use behaviour. The study examines the challenges of introducing environmental technologies into the Indian cement industry to mitigate air, water, and energy pollution and to highlight the new environmental technologies and development of the model. The data from 1540 professionals responsible for using the environmental technology were gathered and analysed with t test and regression analysis. The final outcome of the research is the model expressing the challenges in adoption of environmental technologies in India.

According to the 4th Iran’s development plan, there must an increase in energy prices and removal of subsidies paid to energy sector. Therefore, it is necessary to study the effects of removing subsidies paid on energy on different industries and the subsequent impact on economic growth. This study aims to investigate the effects of subsidies on the market value of listed companies in Tehran Stock Exchange in automotive and cement industries. The study selects two firms, Fars & Khuzestan Cement Co. and Irank Khodro using Auto Regressive Distributed Lags (ARDL) over the period 2008-2013. The results of study have indicated that there was a meaningful relationship between removal of subsidies and market value of the firms.

This paper presents an empirical investigation to study the effect of working capital management on profitability on Cement and Petrochemical industries. The study uses the information of 24 firms from Cement industry and 19 firms from Petrochemical industry listed on Tehran Stock Exchange. There are two independent variables including the ratio of current assets on total assets as well as the ratio of current liabilities on total assets in this survey. In addition, there are two dependent variables including return on assets (ROA) and Tobin’s Q. The study also considers firm size, sales’ growth, financial leverage, gross domestic product growth as control variables. Using stepwise regression technique, the study confirms a positive and meaningful relationship between working capital criteria and profitability. In addition, the study confirms that as the ratio of current assets to total assets increases, ROA and Tobin’s Q will be reduced, which means lower profitability would be resulted. In addition, as financial leverage increases, ROA in both industries will reduce while Tobin’s Q will increase in Cement industry and will reduce in Petrochemical industry.

Job satisfaction plays an important role on increasing business productivity and efficiency. This paper presents an empirical investigation to study the relationship between job satisfaction and employees’ personal characteristics including gender, marital status, etc. The proposed study designs a questionnaire and distributes it among 244 out of 800 employees who worked for cement industry in Iran. The data are analyzed using different statistical tests such as t-student and analysis of variance. The results indicate that while there was not any meaningful relationship between gender and job satisfaction there was some meaningful relationship between marital status and job satisfaction.

One of the most important steps to build an appropriate business unit is to setup a suitable long-term strategy. A good strategy helps organization take better advantage of the existing resources and improve the performance of the firm. This paper presents a hybrid method consists of importance-performance analysis combined with fuzzy analytical hierarchy process to determine different operating strategies to increase the performance of a cement industry in Iran. The results indicate that being competitive is number one priority followed by fast delivery, quality product, dependability, cost of production and flexibility.

During the last decades, environmental crises through energy consumption and economic growth were noticed as a growing concern among researchers. The industrial sector is the main part of economic growth in each country using conservative energy and emitting carbon dioxide that causes global warming. The Paris agreement and Kyoto protocol were two agreements to prevent governments from emitting CO2 freely. Purpose of this research was to investigate the cement industry, steel industry, and automobile industry products’ effects on CO2 emissions in Iran and to rank them according to their measured effects on CO2 emissions. The methodology used in this study was to estimate equations with CO2 emissions as a dependent variable and cement, steel, and automobile industries’ products with ordinary least squares (OLS) and generalized moment method (GMM) approaches. Stationary, Johansen cointegration, Durbin-Watson, Breusch-Godfrey, Chow breakpoint, and normal residual tests were checked. In-sample forecasting was implemented to check the precision of the estimation and an updated ranking was reported as a final result to consider which industry has affected CO2 emissions more than the others per unit of production cost. In conclusion, the cement industry, steel industry, and automobile industry had the most positive effects on CO2 emissions, respectively. This result is suitable to prioritize the industries for enhancing green technology and optimizing industrial production for a more sustainable economy.

Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

Cement is the single most important and profitable product in the building material sector. With the economic boom, in India, Indian cement industry is a market of opportunities waiting to be tapped. However, at the same time cement industry is also experiencing a surge in demand. Production of Cement will always release carbon dioxide and change in the climate of the earth that is why despite its profitability, the cement industry faces many challenges regarding environmental concerns and sustainability issues. In order to minimize the impact of all of the above mentioned issues, it is clear that the cement and construction industry will have to adapt to remain sustainable and in this process a number of innovative and new practices have to be adopted. The objective of this paper is to analyze the gap between the existing reporting practices and level of disclosure desired by stakeholders of cement companies and to identify the areas under which Indian Cement companies can report accounting information in sustainable way. Furthermore it is also required to align the reporting is as per stakeholder’s requirement. The accounting areas of reporting will be explored so that the requirements of reporting in terms of financial character can be filled in. This may lead to change in the practices under which the current financial statement provides financial information of sustainable activity as non-financial activity and its cost has been shown in the miscellaneous expenditure.