WorldWideScience

Sample records for applications international corporation

  1. 75 FR 78238 - Access to Confidential Business Information by Science Applications International Corporation and...

    Science.gov (United States)

    2010-12-15

    ... Business Information by Science Applications International Corporation and Its Identified Subcontractors..., Science Applications International Corporation (SAIC) of San Diego, CA, and Its Identified Subcontractors... Control Act (TSCA). Some of the information may be claimed or determined to be Confidential Business...

  2. 77 FR 76028 - Access to Confidential Business Information by Science Applications International Corporation and...

    Science.gov (United States)

    2012-12-26

    ... Business Information by Science Applications International Corporation and Its Identified Subcontractor...: EPA has authorized its contractor, Science Applications International Corporation (SAIC) of McLean, VA... information may be claimed or determined to be Confidential Business Information (CBI). DATES: Access to the...

  3. 78 FR 66697 - Access to Confidential Business Information by Science Applications International Corporation and...

    Science.gov (United States)

    2013-11-06

    ... Business Information by Science Applications International Corporation and Its Identified Subcontractors..., Science Applications International Corporation (SAIC) of McLean, VA, and its subcontractors to access...). Some of the information may have been claimed or determined to be Confidential Business Information...

  4. 78 FR 49254 - Foreign-Trade Zone 84-Houston, Texas; Application for Subzone; Toshiba International Corporation...

    Science.gov (United States)

    2013-08-13

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-77-2013] Foreign-Trade Zone 84--Houston, Texas; Application for Subzone; Toshiba International Corporation; Houston, Texas An application has been submitted to the Foreign-Trade Zones (FTZ) Board by the Port of Houston Authority, grantee of FTZ 84...

  5. The Relationship between Corporate Governance Approach and Internal Audit in Tourism Sector: An Application in Marmaris Region

    Directory of Open Access Journals (Sweden)

    Çağrı Köroğlu

    2014-09-01

    Full Text Available Tourism sector is one of the important sectors in Turkey. Corporate governance is an important tool to increase the efficiency of tourism sector. An effective i nternal audit helps to improve the effectiveness of corporate governance in tourism sector. The purpose of this study is to investigate the relationship between corporate governance and the internal audit at four -star and five-star hotels in Marmaris. First, corporate governance and internal control concepts have been discussed within the scope of the literature. Next, in the application part, for the purpose of our study, four-star and five-star hotels were selected in Marmaris region. A survey was conducted on the hotel managers. The data set is analyzed by using SPSS. The results show significant relationship between internal control and corporate governance. In addition, hotel managements recognize the importance of the both the basic principles of corporate governance and internal audit activities.

  6. EVALUATION REPORT SCIENCE APPLICATIONS INTERNATIONAL CORPORATION S-CAD CHEMICAL AGENT DETECTION SYSTEM

    Science.gov (United States)

    The USEPA's National Homeland Security Research Center (NHSRC)Technology Testing and Evaluation Program (TTEP) is carrying out performance tests on homeland security technologies. Under TTEP, Battelle recently evaluated the performance of the Science Applications International Co...

  7. International Corporate Debt Market

    OpenAIRE

    Manuela Geranio; Issam Hallak

    2012-01-01

    Research on international debt markets has chiefly investigated sovereign debt markets. We suggest a review of the different types of borrowers and the differences in the instruments. In particular we show that syndicated loans are an essential tool of international debt markets to monitor international markets borrowers. We also show by looking at the details of these instruments the mechanisms behind such tools.

  8. An international corporate governance index

    NARCIS (Netherlands)

    Martynova, M.; Renneboog, L.D.R.; Wright, M.; Siegel, D.; Keasey, K.; Filatotchev, I.

    2013-01-01

    This chapter presents a comparative analysis of corporate governance regulatory systems and their development since 1990 in the United States and in 30 European countries. It introduces a proposed methodology that would help create detailed corporate governance indices which describe the primary

  9. Corporate Managers' International Orientation and the Export ...

    African Journals Online (AJOL)

    Corporate Managers' International Orientation and the Export Performance of Firms in ... and for determining influence between interval level variables, respectively. ... Enhancing product adaptation and use of foreign strategic partnerships by ...

  10. Current, physical profile, and meteorological data collected as part of the Exploratory Study of Deepwater Currents in the Gulf of Mexico by Science Applications International Corporation (SAIC), 2/28/2003 - 4/11/2004 (NODC Accession 0031345)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Minerals Management Service (MMS) awarded a contract to Science Applications International Corporation (SAIC) to conduct a four-year study titled: Exploratory...

  11. Intern kontrol fra et Corporate Governance Perspektiv

    DEFF Research Database (Denmark)

    Holm, Claus; Laursen, Peter Birkholm

    2003-01-01

    En stadig voksende interesse for risiko styring (Risk Management) som en central proces i virksomhedsledelse vil måske betyde en ændret opfattelse af intern kontrol. Dette artikel fokuserer på intern kontrol fra et Corporate Governance perspektiv. "Intern kontrol" kan udfra de forskellige...

  12. 76 FR 5834 - International Business Machines Corporation, Global Technology Services Business Unit, Integrated...

    Science.gov (United States)

    2011-02-02

    ... Machines Corporation, Global Technology Services Business Unit, Integrated Technology Services, Cost and..., applicable to workers of International Business Machines Corporation, Global Technology Services Business... engaged in activities related to support for the Global Technology Services Business Unit. The company...

  13. Valve Corporation: Composing Internal Markets

    OpenAIRE

    Todd R. Zenger

    2015-01-01

    Discussions of the Valve Corporation are always enlightening. The skeptic wonders how much is rhetoric and recruiting ploy and how much is real. Is there clear evidence that this organizational design actually works – that it is efficient in this setting? While revenues per employee are quite remarkable, cause and effect are unclear. Is “boss-less-ness” the cause of high sales per employee or simply the result of high sales per employee, fueled from earlier success? The same question could be...

  14. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

    Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.

  15. PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Karli Soedijatno

    2013-08-01

    Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung. The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.

  16. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory...... corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened...... party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective....

  17. International Development Research Centre Corporate Policy Travel

    International Development Research Centre (IDRC) Digital Library (Canada)

    André Lavoie

    manage and control their business travel-related expenses. 3. ... is paid by IDRC funds (internal or external) — i.e. contractors, participants, interviewees and .... be responsible for providing the Designated Travel Agency with any information ... The Manager, Corporate Accounting (Finance and Administration Division) shall:.

  18. Understanding Internal Capital Markets and Corporate Policies

    NARCIS (Netherlands)

    Cremers, M.; Huang, R.; Sautner, Z.

    2009-01-01

    This study looks inside a large retail-banking group to understand how corporate politics affect internal capital allocation. The group consists of a headquarters organization and about 150 member banks which own the headquarters. Our data is from the firm’s managerial accounting system and covers

  19. Internal corporate venturing during organisational change

    DEFF Research Database (Denmark)

    Kjærgaard, Annemette L.

    2004-01-01

    that a continuous stream of new ideas and initiatives create new opportunities and ensure that the company stays viable by adapting to new internal and external challenges. This has been pursued in studies of strategy formation (Mintzberg, 1978), strategic change (Pettigrew, 1988) and internal corporate venturing......Organisations have to deal with increasingly complex and turbulent environments, which demand that they continuously change and adapt to new circumstances or challenges. One way for organisations to cope with these challenges is to manage the strategy-making process in order to ensure...... (Burgelman, 1983b, 2002) and is still a central issue in the strategic management discourse. It is generally acknowledged that continuous change is important for organisations' survival in a changing world. On the other hand the need for stability and continuity in form of a clear and strong corporate...

  20. Study of International Mentoring and Coaching Practices and Their Constructive Application in the Russian System of Corporate Education and Training

    Science.gov (United States)

    Masalimova, Alfiya R.; Shaidullina, Almira R.

    2016-01-01

    The relevance of the research stems from dissimilarities between domestic and foreign experiences of mentoring and coaching in corporate education and training related to the methods and techniques aimed not only at transmitting mentor's professional experience to young professionals but also at identifying and developing mentees' potential, and…

  1. Corporate Taxation and the International Challenge

    Directory of Open Access Journals (Sweden)

    Schmidt Peter Koerver

    2014-11-01

    Full Text Available It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

  2. Intern kontrol fra et Corporate Governance perspektiv

    DEFF Research Database (Denmark)

    Holm, Claus; Laursen, Peter Birkholm

    En stadig voksende interesse for risiko styring (risk management) som en central proces i virksomhedsledelse vil måske betyde en ændret opfattelse af intern kontrol. Et af formålene med COSO rapporten var at bidrage med et fælles framework for intern kontrol på tværs af virksomhedens...... interessegrupper. Derfor er hovedspørgsmålet i dette paper, om COSO-frameworket er tilstrækkeligt, når intern kontrol ses fra et Corporate Governance perspektiv. Spørgsmålet bliver forsøgt besvaret ved at undersøge udviklingen i opfattelsen af intern kontrol over tid. Opfattelsen af intern kontrol hos Corporate...... Governance aktørerne undersøges og diskuteres med udgangspunkt i en sammenligning af COSO-frameworket med revisorernes standarder henholdsvis før og efter COSO-rapporten. Der foretages en indholdsanalyse af de relevante dokumenter som (1) bidrager til en mere detaljeret beskrivelse af udviklingen i begrebet...

  3. International Comparisons on Internal Labor Markets and Corporate Performance

    Directory of Open Access Journals (Sweden)

    Joonmo Cho

    2003-12-01

    Full Text Available This paper presents an analytical framework which demonstrates how the structures of corporate internal labor markets are formed within the broader labor and capital market context in the U.S. and Japan. This framework is then used to evaluate labor markets within Korean companies and to identify points of change which might promote greater efficiency. Prior to the Asian economic crisis, Korean conglomerates had large, closed internal labor markets. However, in the aftermath of the crisis, they have pursued structural downsizing and moved to open their labor markets. The empirical evidence introduced in this paper affirms the argument that the first step toward creating a flexible labor market in Korea should begin with establishing an efficient corporate governance structure. This implies that a simple switch from the Japanese paradigm for human resource management to an Anglo-American model or vice-versa may not improve internal labor market performance unless the change is accompanied by a solution to the problems posed by the minority controlling structure of Korean companies. The implications of this study for guiding policy in developing countries having labor market rigidities and underdeveloped corporate governance is clear. Capital market structure and corporate governance systems may provide an appropriate starting point for the development of any policies aimed at building an efficient human resource management system and a flexible labor market.

  4. Practical application of corporate governance principles in a developing country: A case study

    OpenAIRE

    Wanjiru Gachie; Desmond Wesley Govender

    2017-01-01

    The importance of examining corporate governance in organisations cannot be overemphasised. Corporate governance failure which has resulted from weak corporate governance systems has highlighted the need for research aimed at contributing to the improvement and reform of corporate governance at business, national and international level. A review of corporate governance mechanisms and their practical application in two retail companies in South Africa was undertaken. The research question tha...

  5. Multinational Corporation and International Strategic Alliance

    Institute of Scientific and Technical Information of China (English)

    陆兮

    2015-01-01

    The world is now deeply into the second great wave of globalization, in which product, capital, and markets are becoming more and more integrated across countries. Multinational corporations are gaining their rapid growth around the globe and playing a significant role in the world economy. Meanwhile, the accelerated rate of globalization has also imposed pressures on MNCs, left them desperately seeking overseas alliances in order to remain competitive. International strategic alliances, which bring together large and commonly competitive firms for specific purposes, have gradual y shown its importance in the world market. And the form of international joint venture is now widely adopted. Then after the formation of alliances, selecting the right partner, formulating right strategies, establishing harmonious and effective partnership are generally the key to success.

  6. Internal marketing for engaging employees on the corporate responsibility journey

    OpenAIRE

    Sanchez-Hernandez, Isabel; Grayson, David

    2012-01-01

    Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey. Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate re...

  7. Corporate governance, competition, the new international financial architecture and large corporations in emerging markets

    OpenAIRE

    Ajit Singh; Bruce Weisse; Alaka Singh

    2002-01-01

    This paper examines from the developing countries perspective important analytical and policy issues arising from: a) the current international discussions about corporate governance in relation to the New International Financial Architecture; b) changes in the international competitive environment being caused by the enormous international merger movement in advanced countries. The background to a) above is the emergence of corporate governance as a key issue in the current G7 proposals...

  8. INTERNAL CONTROLS IN ENSURING GOOD CORPORATE GOVERNANCE IN FINANCIAL INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    KOSMAS NJANIKE

    2011-01-01

    Full Text Available This paper assessed factors that influence the internal controls in ensuring good corporate governance in financial institutions in developing economies with special reference to Zimbabwe. The research paper assessed how lack of internal controls affected good corporate governance and aimed to bring out elements of good corporate governance. It emerged that failure to effectively implement internal controls contributed significantly to poor corporate governance. The study discovered that internal control system overrides and the issue of “fact cat” directors also contributed to poor corporate governance. The study recommended that there is need for the board of directors to guarantee an organizational structure that clearly defines management responsibilities, authority and reporting relationships. There is also need to ensure that delegated responsibilities are effectively carried out to ensure compliance with internal controls of the financial institution concerned.

  9. 12 CFR 1710.10 - Law applicable to corporate governance.

    Science.gov (United States)

    2010-01-01

    ... AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures § 1710.10 Law applicable to corporate governance. (a) General. The corporate governance practices and... Enterprise shall follow the corporate governance practices and procedures of the law of the jurisdiction in...

  10. Internal marketing for engaging employees on the corporate responsibility journey

    Directory of Open Access Journals (Sweden)

    Isabel Sanchez-Hernandez

    2012-07-01

    Full Text Available Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey.Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate responsibility.Findings: Reflexion from the extant literature indicates that, because employee engagement matters, internal responsibility should be put first. The internal marketing umbrella, including “selling internally” the idea of responsibility, facilitating internal communication, enhancing corporate volunteering or the possibility to become a social intrapreneur, could help to align employees’ needs with corporate responsibility goals.Practical implications: The results suggest that managers must ensure that internal aspects of management, such as internal communication and employee commitment are taken into account in order to get success in corporate responsibility issues. Managers need to be more proactive trying to introduce the marketing function in human capital issues. Understanding employees’ wants and needs and selling internally responsibility goals would make external efforts in developing a responsible strategy much more likely to succeed.Originality/value: Reflecting the literature which highlights the importance of internal marketing, we pay particular attention to their role on promoting corporate responsibility internally. The results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using internal marketing tools for this purpose. To the best of our knowledge is the first time this relationship has been academically discussed

  11. Internal marketing for engaging employees on the corporate responsibility journey

    Directory of Open Access Journals (Sweden)

    Isabel Sanchez-Hernandez

    2012-06-01

    Full Text Available Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey. Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate responsibility.Findings: Reflexion from the extant literature indicates that, because employee engagement matters, internal responsibility should be put first. The internal marketing umbrella, including ‘selling internally’ the idea of responsibility, facilitating internal communication, enhancing corporate volunteering or the possibility to become a social intrapreneur, could help to align employees´ needs with corporate responsibility goals.Practical implications: The results suggest that managers must ensure that internal aspects of management, such as internal communication and employee commitment are taken into account in order to get success in corporate responsibility issues. Managers need to be more proactive trying to introduce the marketing function in human capital issues. Understanding employees´ wants and needs and selling internally responsibility goals would make external efforts in developing a responsible strategy much more likely to succeed.Originality/value: Reflecting the literature which highlights the importance of internal marketing, we pay particular attention to their role on promoting corporate responsibility internally. The results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using internal marketing tools for this purpose. To the best of our knowledge is the first time this relationship has been academically discussed

  12. Internal capital markets: The bright side of corporate politics

    NARCIS (Netherlands)

    Cremers, M.; Huang, R.; Sautner, Z.

    2008-01-01

    This study looks inside the internal capital market of a large retail-banking group to study how internal corporate politics affect internal capital allocation. Our data is from the firm's managerial accounting system and covers all cash flows, internal capital transfers, and investments at the

  13. Corporate governance and international location decisions of multinational enterprises

    NARCIS (Netherlands)

    Dam, L.; Scholtens, B.; Sterken, E.

    2007-01-01

    This paper analyses international location decisions of corporations based on corporate governance considerations. Using firm level data on 540 Multinational Enterprises (MNEs) with 44,149 subsidiaries in 188 countries, we test whether firms with relatively good governance standards are more often

  14. Corporate Governance and Bank Insolvency Risk : International Evidence

    NARCIS (Netherlands)

    Anginer, D.; Demirguc-Kunt, Asli; Huizinga, H.P.; Ma, K.

    2014-01-01

    This paper finds that shareholder-friendly corporate governance is positively associated with bank insolvency risk, as proxied by the Z-score and the Merton’s distance to default measure, for an international sample of banks over the 2004-2008 period. Banks are special in that ‘good’ corporate

  15. Corporate Governance and Bank Insolvency Risk : International Evidence

    NARCIS (Netherlands)

    Anginer, D.; Demirguc-Kunt, A.; Huizinga, H.P.; Ma, K.

    This paper finds that shareholder-friendly corporate governance is positively associated with bank insolvency risk, as proxied by the Z-score and the Merton’s distance to default measure, for an international sample of banks over the 2004-2008 period. Banks are special in that ‘good’ corporate

  16. Assistant Corporate Secretary | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Oversees management of planning for Board, Board committee and CMC ... within a reasonable time following each meeting, as the corporate recording ... a roster of all current Board members and their skill sets, with a view to identifying skills ...

  17. Corporate Accountant | IDRC - International Development Research ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    ... of the Manager, the Corporate Accountant ensures the efficient operation of the ... implementing sound financial/accounting policies, and business processes. ... the Financial Systems unit and Information Technology Management Division); ...

  18. The Impact of International Diversification on the Corporate Valuation

    OpenAIRE

    Jakubenko Alena Anatol'evna

    2014-01-01

    The article deals with the impact of international diversification strategy on the corporate valuation. It describes theory basis that can explain the sources for value added in companies that use diversification strategy. The article gives also the comprehensive view on the methodology of evaluation of international diversification influence on the corporate value and comparative analysis of inconsistent empirical results of different researches concerning the nature of key relationships’ be...

  19. Towards corporate liability in international criminal law

    NARCIS (Netherlands)

    Stoitchkova, D.E.

    2010-01-01

    Please note that the electronic publication of this dissertation through Igitur is subject to a 2-year embargo period! Seeking to address the problem of corporate involvement in genocide, crimes against humanity and war crimes, this study explores the desirability and feasibility of subjecting

  20. Corporate social reponsability strategic corporate social responsability: External and internal outcomes

    OpenAIRE

    Laka, Edite

    2012-01-01

    This study investigates the importance and benefits of having a strategic Corporate Social Responsibility (CSR) program by testing the interrelationships between strategic CSR with three external (reputation, corporate image, and customer loyalty) and four internal (organizational commitment, job satisfaction, performance, and organizational deviance) variables. 269 clients and non-clients along with 190 employees and their direct supervisors completed the survey. Strategic CSR has shown to h...

  1. A comparison of possibilities of using methods of internal corporate education - coaching and mentoring

    OpenAIRE

    Kolmistrová, Aneta

    2013-01-01

    This thesis examines the application of two educational methods - coaching and mentoring - in an internal corporate education system. Attention is first drawn to the concept of corporate education, while terms such as education effectiveness and procedures of actual implementation are clarified. Thereafter, both examined methods are defined and goals to achieve through these methods are presented. Both methods are then compared, with the emphasis on their similarities and differences. The the...

  2. Corporate Social Responsibility in the context of International Financial Institutions

    OpenAIRE

    Gajdosova, Katarina

    2015-01-01

    The term Corporate Social Responsibility (CSR) is becoming more and more often spelled out in various contexts of the academic and corporate life. The concept of CSR is rather broad and the term CSR could be defined in various ways, as there has been no unified definition established so far. Yet the word ‘corporate’ in the term could indicate that CSR is exclusive matter of private companies. However, as demonstrated in this paper, the non-corporate institutions, in particular the Internation...

  3. Enhancing the concept of corporate diplomacy : encompassing political corporate social responsibility, international relations, and peace through commerce

    NARCIS (Netherlands)

    Westermann-Behaylo, M.K.; Rehbein, K.; Fort, T.

    2015-01-01

    Corporate diplomacy is an emerging concept within the management literature. It describes corporate conduct in the international arena, particularly in challenging political and social environments. Management scholarship and practitioner literature have focused on the communication processes and

  4. The Corporate Governance Framework & its Application to Privatizations of Public Enterprises

    Science.gov (United States)

    Kenourgios, Dimitris; Samitas, Aristidis; Konstantopoulos, Nikolaos

    2007-12-01

    This paper is an attempt to evaluate the application of Corporate Governance framework issue within Public domain. It is an attempt to quantify the compliance of Greek companies with international best practices.

  5. The internal audit as function to the corporate governance

    Directory of Open Access Journals (Sweden)

    Joksimović Marijana

    2017-01-01

    Full Text Available The aim of this paper is to show the internal audit in function to the corporate governance. Within the planetary economy, internal auditing is determined as an essential means of the exact management of any business economic resources. Concurrently, corporate governance has received wide attention in recent years, both in practice and in academic research because of the main accounting scandals and large-scale corporate failures. The Institute of Internal Auditors presents that regardless of the reporting relationship the organization chooses, there are primary measures that will ensure that the reporting lines, support and enable the effectiveness and autonomy of the internal audit function. Corporate governance has become an increasingly critical issue after the corporate affairs which occurred all over the world and its specific role in the steadiness of financial intermediaries was highlighted by the intense crisis which impacts the financial markets from the summer of 2007. In fact, for financial intermediaries, the governance chain is all the more important not only because the intermediaries are basically in the business of risk acceptance, but also due to their peculiar role within the economy in the aggregation and transfer of financial resources. Regulation may impact on financial venture taking by financial intermediaries by way of the decision-making process pointed out in the various possible legal structures set forth by the law.

  6. Application of dematel method in integrated framework of corporate governance

    OpenAIRE

    Klozíková, Jana; Dočkalíková, Iveta

    2015-01-01

    Corporate governance was created in recent decades and we can say that it is a new field of science. The most famous companies failed from day to day. Their failure and scandals had significant impact on local and international community. Finding of a new effective framework of level of corporate governance can help that the similar negative events wouldn't be repeated never again. The new approach in the corporate governance - an integrated framework, created for corporate governance is one ...

  7. Health Applications for Corporate Health Management.

    Science.gov (United States)

    Steigner, Guido; Doarn, Charles R; Schütte, Michael; Matusiewicz, David; Thielscher, Christian

    2017-05-01

    Many corporate organizations around the world are looking at new ways to improve the health and well-being of their employees. Many have begun to use m-health approaches and unique applications (apps) to provide assistance. In Germany, both m-health and occupational health management (OHM) are growing quickly. Therefore, we hypothesized that the combination-apps usage in OHM-is growing as well. We studied the usage of health apps in large corporations for health management of employed individuals. To understand the environment in Germany, a two-part study was conducted. First, an extensive literature search was done and second, interviews were conducted with 12 of the 20 biggest companies' health management representatives. Using key search terms, 5,445 peer-reviewed journal articles traced with German databases and on PubMed were reviewed. Interestingly and somewhat surprising to the authors, none of them covered our specific topic. Interviews were conducted with 60% of the companies indicated. Only 3 out of 12 companies use apps. Four companies are piloting apps. With one exception, apps cover well-known areas such as food coaching, physical motion, smoking cessation, stress prevention, and other health-related subjects. One app used sensors in work clothing to prevent unhealthy motion. With a few exceptions, there has been no evaluation of the utility and utilization of apps. Current app usage in corporate health management in Germany is surprisingly low. Apps need to be better evaluated. Main obstacles-which could be resolved in the future-are legal restrictions (especially on data security), the lack of company-owned smart phones, misfit of apps and corporate health strategy, a lack of app evaluation, and high app prices.

  8. The Importance of Localized Related Variety for International Diversification of Corporate Technology

    DEFF Research Database (Denmark)

    Dettmann, Eva; Lacasa, Iciar Dominguez; Günther, Jutta

    2016-01-01

    The importance of localized related variety for international diversification of corporate technology, Regional Studies. Internationalization of research and development has increased substantially in recent years. This paper analyses the determinants of spatial distribution of foreign technologi......The importance of localized related variety for international diversification of corporate technology, Regional Studies. Internationalization of research and development has increased substantially in recent years. This paper analyses the determinants of spatial distribution of foreign...... technological activities across 96 regions in Germany. It identifies foreign technological activities by applying the cross-border ownership concept to patent applications. The main proposition is that regions with higher related variety of technological activities between sectors attract more foreign...

  9. A research agenda for international corporate social responsibility

    NARCIS (Netherlands)

    Putten, van der F.P.

    2005-01-01

    This paper builds on a recent article by Elisabet Garriga and Domènec Melé, in which they provided an overview of the main approaches in current CSR (Corporate Social Responsibility) research. It applies their general approach to CSR research aimed specifically at the international level, and

  10. Corporate social responsibility in the international banking industry

    NARCIS (Netherlands)

    Scholtens, B.

    This article aims at providing a framework to assess corporate social responsibility with international banks. Currently, it is mainly rating institutions like EIRIS and KLD that provide information about firms' social conduct and performance. However, this is costly information and it is not clear

  11. EFFECTIVE SCHEMES OF FINANCING MERGERS AND ACQUISITIONS OF INTERNATIONAL CORPORATIONS

    Directory of Open Access Journals (Sweden)

    Vladimir Momot

    2013-10-01

    Full Text Available The article considers the question of a choice of the optimum scheme of financing mergers and acquisitions (M&As in the environment of international corporations. Methods and ways of financing integration transactions are considered and key factors and system processes of realization of these transactions are defined.

  12. COULD THE CORPORATIONS BECOME ENGINES FOR INTERNATIONAL COOPERATION?

    Directory of Open Access Journals (Sweden)

    Carmen Costea

    2011-03-01

    Full Text Available Currently, the international market is crossed by complex operations and relations proving a large variety activity of companies. From all of them, the transnational corporation behaviors have caught the specialists’ interest, with their challenging particularities that enable for to designating the keyentities of global economic activity. The transnational corporations, the core of a creative and strong super network is worth becoming the engagement and devotion for a large proportion of global resources claimed to sustaining the sound growth processes. The organization and development of transnational corporations could also be considered as a boost in promotion international retailing companies in particular inter-trade. Traders have subsequently developed new techniques that revealed on the one hand the capital from developed countries, the mother country of transnational corporation, and on the other hand the resources from the host countries. As the world crisis has affected the large corporations through insufficient liquidity, the moment could help in developing those techniques to apply them for stimulating the emergence of alternative methods of financing business operations and cooperation in production and sales. Our paper is developed on research documentation and intends to bring some new contribution to the above mentioned topics, sustaining the sound farther development based on alternative tools and techniques that could give a lift face to the efforts incorporated and another image to the big economic communities.

  13. ROLE OF INTERNATIONAL MERGERS AND ACQUISITIONS IN CORPORATE INTEGRATION

    OpenAIRE

    Lucia P. BLĂJUȚ

    2015-01-01

    This paper highlights the role of international mergers and acquisitions in corporate integration. The factors that stimulate mergers and acquisitions activities bring real changes in the world economy. Mergers and acquisitions are a form of expansion: mergers can take place either as a statutory merger or consolidation and minority, majority or full acquisitions dominate the international market. It is very important to not confuse the meaning of the two terms. Multinational companies are fo...

  14. Corporate income tax and the international challenge

    Directory of Open Access Journals (Sweden)

    Folkvord Benn

    2014-11-01

    Full Text Available Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobile capital, inadequacies in existing tax laws and a total change of international business environment have led to the fundamental problem in international tax law labeled by the OECD as the problem of BEPS (Base Erosion and Profit Shifting, along with severe competition among countries to attract investments and business activities. These challenges are the topic for the 2014 seminar of the Nordic Tax Research Council. Based on the Nordic national reports we discuss these challenges

  15. PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEPPENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEP

    Directory of Open Access Journals (Sweden)

    Muhammad Asaf Annur

    2015-10-01

    Full Text Available This study aims to determine the management of Corporate Social Responsibility ( CSR PT Grasada International in Pangkep . CSR management is a corporate social responsibility to the community and environment in which it operates . The method used in this research is mixed method with observational data collection techniques ; survey and interview . The results showed the implementation of corporate social responsibility has been running well ; ranging from environmental development program ; namely repair and maintenance of roads for farmers ; repair bridges and cliffs smoothing used for the construction of houses around . The field of education is to give assistance to children whose school students in elementary and junior high schools in the form of stationery and uniforms social humanitarian and religious never implemented but is not performing well.     Penelitian ini bertujuan untuk mengetahui pengelolaan Corporate Social Responsibility (CSR PT Grasada International di Kabupaten Pangkep.Pengelolaan CSR merupakan tanggung jawab sosial perusahaan kepada masyarakat dan lingkungan dimana perusahaan itu beroperasi.Metode penelitian yang digunakan dalam penelitian ini yaitumixed method dengan teknik pengumpulan data observasi, survey serta wawancara.Hasil penelitian menunjukkan pelaksanaan Corporate social responsibility ini sudah berjalan dengan baik, mulai dari program bina lingkungan yaitu perbaikan dan perawatan jalan untuk petani, perbaikan jembatan serta perataan tebing yang digunakan untuk pembangunan rumah sekitar.Bidang pendidikan yaitu memberikan bantuan kepada anak-anak siswa siswi yang sekolah di SD dan SMP berupa alat tulis dan baju seragam  sosial kemanusiaan dan keagamaan pernah dilaksanakan namun tidak terlaksana dengan baik.

  16. CONTROLUL INTERN AL GESTIUNII CORPORATIVE: REFLECȚII, SUGESTII

    Directory of Open Access Journals (Sweden)

    Iulia CAPRIAN

    2018-03-01

    Full Text Available Este examinat aspectul metodologic al controlului intern ca funcție a gestiunii finanţelor corporative. Este propusă o metodă de identificare a fraudelor financiare, sunt enumerate prioritățile controlului financiar de la distanță, aplicând mat­ri­cele de agregare, de dezagregare, vectorii ponderați. Este argumentată necesitatea creării unor baze de date în profilul produselor, entităților. În același rând, se impune o definire clară a responsabilităților, o supraveghere perma­nentă a dispozitivului de control intern, precum și o examinare a funcționării sale.INTERNAL CORPORATE GOVERNANCE CONTROL: REFLECTIONS, SUGGESTIONSThe methodological aspect of internal control as a function of corporate finance management is examined. A method of identifying financial fraud proposed, the priorities of remote financial control are enumerated, applying aggregation, disaggregation matrices, weighted vectors. It is argued that there is a need to create databases on the profile of products, entities, a clear understanding of responsibilities, ongoing supervision of the internal control device, and an examination of its operation.

  17. 76 FR 45878 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

    Science.gov (United States)

    2011-08-01

    ...,420B] Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC and Amway Corporation...., Including Access Business Group International LLC and Amway Corporation, Including On-Site Leased Workers...

  18. 75 FR 26794 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

    Science.gov (United States)

    2010-05-12

    ..., Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC, and Amway Corporation, Ada, MI; Amended... of Alticor, Inc., including Access Business Group International LLC and Amway Corporation, Buena Park...

  19. 75 FR 47860 - Kohlberg Capital Corporation; Notice of Application

    Science.gov (United States)

    2010-08-09

    ...] Kohlberg Capital Corporation; Notice of Application August 3, 2010. AGENCY: Securities and Exchange... transactions otherwise prohibited by section 57(a)(4) of the Act. SUMMARY: Summary of the Application: Kohlberg Capital Corporation (``Kohlberg Capital'') requests an order to permit it to issue restricted shares of...

  20. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  1. 78 FR 52007 - 30-Day Notice of Proposed Information Collection: Financial Statement of Corporate Applicant for...

    Science.gov (United States)

    2013-08-21

    ... Information Collection: Financial Statement of Corporate Applicant for Cooperative Housing Mortgage AGENCY... Information Collection Title of Information Collection: Financial Statement of Corporate Applicant for...: The information collected on the ``Financial Statement of Corporate Application for Cooperative...

  2. CORPORATE SOCIAL RESPONSIBILITY IN INTERNATIONAL ECONOMIC LAW PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Nyoman Indra Juarsa

    2015-12-01

    Full Text Available Multinational Corporation/MNC has a significant role to play in promoting sustainable development and alleviating global poverty. As a subject of International Economic Law, MNC has the rights to take profit from its business activities. In addition, it also has responsibility to protect sustainable environment through CSR program. This paper focuses on what more specific instrument sets CSR in international economic law, and how CSR can be implemented by the MNC. International (public law has been providing instruments to regulate MNC activities related to CSR, those are: OECD Guidelines, ILO Declaration and UN Global Compact. However, they are only “soft laws” that still require more specific instrument to be implemented. As a continuation of the general rules of public international CSR Instruments, the World Bank Group through the IFC and MIGA sets standard performances that must be met by every corporation that will get finance (IFC or guarantee (MIGA. Standard Performances are described further in the environmental, health and safety guidelines that are essential for every company to provide protection to stakeholders related to business activities including workers, communities, and environment. As the method of evaluation and enforcement, IFC and MIGA have institution namely Compliance Advisor Ombudsman serving to receive reports from the public, investigate and provide notification to the company activities that negatively affect the society. Ultimately CSR is not only seen as philanthropy (mandatory but also as guidelines and a code of conduct to be followed by the corporation in carrying out any business.   Key words: mandatory norm, obligatory norm, CSR

  3. Practical application of corporate governance principles in a developing country: A case study

    Directory of Open Access Journals (Sweden)

    Wanjiru Gachie

    2017-03-01

    Full Text Available The importance of examining corporate governance in organisations cannot be overemphasised. Corporate governance failure which has resulted from weak corporate governance systems has highlighted the need for research aimed at contributing to the improvement and reform of corporate governance at business, national and international level. A review of corporate governance mechanisms and their practical application in two retail companies in South Africa was undertaken. The research question that informed the study was: What is the nature of corporate governance mechanisms in the South African retail sector? The research design entailed analysis of secondary data, namely Annual Reports and other pertinent documents, and document analysis was used to show what is accessible to the ordinary share/stake-holder and what is not. Data analysis was conducted both qualitatively and quantitatively. With regard to corporate governance mechanisms, the results and discussion show that the two companies have not yet complied with the King II and III codes. Recommended strategies to strengthen corporate governance mechanisms in the South African retail sector should include a commitment to risk disclosure and revamping of the corporate governance structure of the ‘whole’ system.

  4. International organizations as corporate actors: Agency and emergence in theories of international relations

    OpenAIRE

    Maier-Rigaud, Remi

    2008-01-01

    In this paper, the implicit and explicit conceptualizations of international organizations found in the three major theories of international relations are outlined and compared. It turns out that in a neorealist framework, international organizations can be explained; however, they exhibit no autonomy and cannot therefore be conceptualized as a corporate actor. Principally, the same applies to rational choice institutionalism, although limited autonomy is conceivable. Both theories are reduc...

  5. Changing International ‘Subjectivity’ and Rights and Obligations under International Law – Status of Corporations

    Directory of Open Access Journals (Sweden)

    Merja Pentikäinen

    2012-01-01

    Full Text Available Globalisation, liberation of trade supported by institutions such as the WTO, the unprecedented internationalisation of companies' activities in the global market, the creation of even larger company entities (including multinational corporations and the ensuing growth of business power have radically restructured the equilibrium of companies' relations with state and society. In the contemporary world many companies are de facto stronger and more influential actors than states, and their activities have concrete effects on political, cultural and societal aspects in the countries where they operate or to which they have other business links. These developments have created new kinds of challenges, e.g. for the protection of human rights which may be undermined by business activities. In this situation corporations are increasingly expected to pay due regard to avoiding activities contributing to human rights violations. The doctrine of subjects of international law (international 'subjectivity' considers states as the primary subjects, in addition to which also some other actors have been granted the status as a subject, including even corporations. This article sheds light on the shifts that have taken place in the doctrine of international 'subjectivity' and the paradigm of rights and obligations under international law linked to this 'subjectivity'. Particular attention is paid to the position of corporations, and the exploration is conducted through the prism of the development of rights and obligations in the area of international human rights law.

  6. ROLE OF INTERNATIONAL MERGERS AND ACQUISITIONS IN CORPORATE INTEGRATION

    Directory of Open Access Journals (Sweden)

    Lucia P. BLĂJUȚ

    2015-04-01

    Full Text Available This paper highlights the role of international mergers and acquisitions in corporate integration. The factors that stimulate mergers and acquisitions activities bring real changes in the world economy. Mergers and acquisitions are a form of expansion: mergers can take place either as a statutory merger or consolidation and minority, majority or full acquisitions dominate the international market. It is very important to not confuse the meaning of the two terms. Multinational companies are forced by the competitive environment to adopt new strategies to penetrate a particular market and decrease the position of competition on global market or to counteract competitor action on the other market. Cross-border M and A is functionally classified in horizontal, vertical, concentric and conglomerate. The balance between these types of M and A has been changing over time and the distinction among these four categories is not always clear-cut.

  7. The international Finance Corporation and financing of sustainable energy

    International Nuclear Information System (INIS)

    Younger, D.R.

    1999-01-01

    The International Finance Corporation (IFC), a member of the World Bank Group, is the largest multilateral source of loan and equity financing for private sector projects in the developing world. IFC participates in an investment only when it can make a special contribution that complements the role of market operators. Since its founding 40 years ago, IFC has provided more than $18.8 billion in financing for 1,706 companies in developing countries. Its share capital is provided by its 170 member countries, which collectively determine its policies and activities. Strong shareholder support and a substantial paid-in capital base have allowed IFC to raise funds for its lending activities through its triple-A rated bond issues in international financial markets. (orig.)

  8. Using an International Medical Advisory Board to guide clinical governance in a corporate refractive surgery model.

    Science.gov (United States)

    Vukich, John A

    2009-07-01

    To describe the role played by the International Medical Advisory Board (IMAB) in clinical and corporate governance at Optical Express, a corporate provider of refractive surgery. A review of goals, objectives, and actions of the IMAB. The IMAB has contributed to study design, data analysis, and selection of instruments and procedures. Through interactions with Optical Express corporate and clinical staff, the IMAB has supported management's effort to craft a corporate culture focused on continuous improvement in the safety and visual outcomes of refractive surgery. The IMAB has fashioned significant changes in corporate policies and procedures and has had an impact on corporate culture at Optical Express.

  9. Special issue on “Internal audit and corporate governance” : Introduction

    NARCIS (Netherlands)

    Allegrini, M.; Melville, R.; Paape, L.; Selim, G.

    2009-01-01

    The article focuses on the internal auditing and corporate governance issues in the U.S. It states that due to various financial scandals, internal control and internal audit function should be within the core of corporate governance. It mentions that a report from the Treadway Commission presumes

  10. 75 FR 32221 - Alticor, Inc., Including Access Business Group International, LLC, and Amway Corporation...

    Science.gov (United States)

    2010-06-07

    ... Access Business Group International, LLC, and Amway Corporation, Including On-Site Leased Workers from... Business Group International, LLC and Amway Corporation. The notice was published in the Federal Register... issued as follows: All workers of Alticor, Inc., including Access Business Group International, LLC and...

  11. Corporate governance and international business: Essays on multinational enterprises, ownership, finance and institutions

    OpenAIRE

    Rygh, Asmund

    2016-01-01

    This is an article based doctoral dissertation. Due to copyright matters, the attached pdf file only contains the mantel. This Thesis contributes to the literature on corporate governance in international business, with a focus on corporate ownership, corporate finance and institutions. It consists of five theoretical and empirical studies. Three studies focus on corporate ownership and consider, respectively, whether state ownership shields multinational enterprises (MNEs) from host-c...

  12. An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

    Directory of Open Access Journals (Sweden)

    Raluca Ivan

    2015-12-01

    Full Text Available The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. The findings suggest that the specificities of internal audit function when studying the differences between European Corporate Governance Codes and OECD Principles lead to different treatment.

  13. An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

    OpenAIRE

    Raluca Ivan

    2015-01-01

    The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. T...

  14. Applying international standards and guidelines on corporate social responsibility: An action plan

    NARCIS (Netherlands)

    Cramer, J.M.

    2005-01-01

    How can a company start the process of corporate social responsibility in an international context, thereby makinge use of diverse standards and guidelines? This question immediately came to the fore emerged after the start of the programme ‘Corporate social responsibility in international context’

  15. 76 FR 46853 - International Business Machines Corporation, ITD Business Unit, Division 7, E-mail and...

    Science.gov (United States)

    2011-08-03

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,218; TA-W-73,218A] International Business Machines Corporation, ITD Business Unit, Division 7, E-mail and Collaboration Group, Including Workers Off-Site From Various States in the United States Reporting to Armonk, NY; International Business Machines Corporation, Web Strategy...

  16. Financing energy projects: experience of the International Finance Corporation

    International Nuclear Information System (INIS)

    Bond, Gary; Carter, Laurence

    1995-01-01

    This paper provides an overview of the recent trend towards private ownership and financing of power projects in the developing countries, focusing on the role played by both private and public agencies in meeting the large financing challenges. The paper draws upon the operational experience of the International Finance Corporation, which has been involved in the financing of more than 30 private power projects in the developing countries over the past three decades. Among the issues that affect implementation of private power projects is the balancing of risk and reward to equity investors and to commercial lenders. The paper discusses the principal sources of risk and the strategies used to manage them. A related issue is the competition for capital on the international markets, and the techniques that are being devised to bring more finance to the power sector. Finally, the paper considers the role of government in bringing private investors to the power sector, and the approaches being adopted to balance the needs of investors with the needs of the public. (author)

  17. The International Finance Corporation and financing of sustainable energy

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    The International Finance Corporation (IFC), a member of the World Bank Group, is the largest multilateral source of loan and equity financing for private sector projects in the developing world. IFC participates in an investment only when it can make a special contribution that complements the role of market operators. Since its founding 40 years ago, IFC has provided more than $18.8 billion in financing for 1,706 companies in developing countries. Its share capital is provided by its 170 member countries, which collectively determine its policies and activities. Strong shareholder support and a substantial paid-in capital base have allowed IFC to raise funds for its lending activities through its triple-A rated bond issues in international financial markets. IFC created an Infrastructure Department in 1992 in response to the growing demand for its services in this area. During fiscal 1996 IFC approved 33 projects for new investments of $715 million of which 27% were in the power sector. In recognition of the continuing demand growth for private power investments an expanded Power Department has been formed to handle IFC`s investments in electric power generation projects using renewable resources such as: run-of-the-river hydro, geothermal, biomass cogeneration, wind energy, and solar (photovoltaic, solar thermal, etc.), as well as conventional thermal generation projects, transmission and distribution projects, and energy efficiency investments.

  18. 75 FR 16211 - MCG Capital Corporation; Notice of Application

    Science.gov (United States)

    2010-03-31

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29191; File No. 812-13694] MCG Capital Corporation; Notice of Application March 25, 2010. AGENCY: Securities and Exchange... exchange on which its shares of common stock may be traded in the future) as of the date of the transaction...

  19. Advancing Direct Corporate Accountability in International Human Rights Law: The Role of State-Owned Enterprises

    OpenAIRE

    Ma, Xili

    2017-01-01

    Resorting to the immensely State-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate. Among many proposals aiming at filling the international regulatory gaps, imposing international human rights obligations directly on corporations is a bold one, which, due to profound doctrinal and practical challenges, has yet to be agreed upon or established. However, State-Owned Enterprises (SOEs), given its prima facie “State-Business nexus” that bl...

  20. Corporate taxation in Denmark and the international challenge

    Directory of Open Access Journals (Sweden)

    Holst Anna

    2014-11-01

    Full Text Available We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting.

  1. The main determinants of international student identification with a UK middle ranking business school corporate brand: an international marketing perspective

    OpenAIRE

    Mahmoud, Rudaina

    2014-01-01

    This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University. The aim of this study is to make a theoretical contribution vis-à-vis the main determinants of international student identification with a middle ranking business school corporate brand. The findings of this study are of foundational significance in theory building terms. A substantive theory of international postgraduate student identification in UK middle ranking business school corporate b...

  2. Corporate sustainability and inclusive development: highlights from international business and management research

    NARCIS (Netherlands)

    Kourula, A.; Pisani, N.; Kolk, A.

    Sustainability has attracted increasing attention from business scholars as corporations have started to take more responsibility for their environmental, social, and development impacts. In this review, we focus on the latest sustainability-related research published in the international business

  3. Corporate taxation in Iceland and the international challenge

    Directory of Open Access Journals (Sweden)

    Agnarsdóttir Fjóla

    2014-11-01

    Full Text Available This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.

  4. Analysis of corporate volunteering in internal market orientation and its effect on job satisfaction

    OpenAIRE

    Ruizalba, Jose; Vallespín, María; González Porras, José Luis

    2015-01-01

    This study analyses some of the factors comprising Internal Market Orientation (IMO) in family businesses in Andalusia (Spain): Management Concern, Training and Work-Family-Balance. Corporate Volunteering (CV) has been incorporated for the first time in IMO. A statistical analysis shows that CV can be inserted within the dimension of response to internal market intelligence and, its incorporation is proposed for future IMO models as a part of Corporate Social Responsibility (CSR). The impact ...

  5. From Multilatina to Global Latina: Unveiling the corporate-level international strategy choices of Grupo Nutresa

    Directory of Open Access Journals (Sweden)

    MARIA A DE VILLA

    Full Text Available Research on Multilatinas has underexplored multinationals from Colombia and their corporate-level international strategy choices to develop into Global Latinas. Building on interviews, documents, and archival data about Grupo Nutresa -Colombia's most international firm in manufactured goods-, this study unveils and discusses this firm's corporate-level international strategy choices between 1960 and 2014. A prevailing notion is that most multinationals from Latin America continue to target international operations to focus mainly on their home region through an export, multidomestic or transnational corporate-level international strategy. In contrast, data show that Grupo Nutresa chose to evolve through a sequential approach from an export to a transnational corporate-level international strategy while its international operations were able to transcend its home region to reach North America, Asia, Europe, Africa, and Oceania. These results add to international business research on emergent market multinational companies (EMNCs from Latin America by unveiling the corporate-level international strategy choices of a Colombian origin Multilatina that transformed into a Global Latina.

  6. An Analysis of Multinational Corporations' Perception of Their Requirements for International M.B.A. Degree Holders.

    Science.gov (United States)

    Colquitt, J.; And Others

    This study was undertaken to assess: (1) the U.S. corporate demand for Americans holding an MBA degree with a concentration in International Management, (2) the U.S. corporate demand for foreign nationals holding a similar American MBA degree, and (3) the corporate perception of the value of foreign languages in such an international curriculum. A…

  7. Societal determinants of corporate social disclosures : an international comparative study

    NARCIS (Netherlands)

    Orij, René Pieter

    2012-01-01

    The purpose of this study is to investigate whether corporate social disclosure levels are determined by society. A social accounting methodology is applied, consisting of a hypothetico-deductive approach. Social accounting research is a critical or interpretative branch of financial accounting

  8. Corporate social responsibility in the international insurance industry

    NARCIS (Netherlands)

    Scholtens, B.

    2011-01-01

    This paper investigates the corporate social responsibility (CSR) of insurance companies. Rating institutions provide costly information about firms' CSR and it is not clear how they arrive at their assessment. We use a transparent framework to assess the CSR of insurance companies. We apply this

  9. Corporate Governance And International Financial Reporting Reference (Ifrs

    Directory of Open Access Journals (Sweden)

    Gheorghe Lepadatu

    2011-05-01

    Full Text Available Between corporate governance and IFRS there is a causal relationship. Financial reporting is basedon managerial accountability. Corporate governance is the economic branch who studies how companies canbecome more efficient through the use of institutional structures such as: incorporation, organization andlegal framework. This branch is limited, in most cases, to studies on how shareholders can motivateexecutives to benefit the company through their efforts, resulting - finally - dividends. Starting from theglobal nature of the current crisis, we have considered as being necessary to point out its effects on thefinancial reporting and, implicitly, on the requirements for the corporate governance consolidation in order toensure the economic and financial stability desired. The macro-economic context favored the start of thecrisis, but the analysis made by experts showed other reasons for this, out of which some of the mostimportant are the corporate governance weaknesses and the insufficient means for protection against risks.We consider that these are reasons which ask for an objective analysis and a correct assessment of theregulatory process but also of the practice in the area corroborated with an invitation for a responsiblebehavior both of the entities management but also of the representatives of the accounting profession so muchinvolved in the correctness of the accounting reporting and therefore in the financial health of the entities.

  10. Corporate tax in an international environment – Problems and possible remedies

    Directory of Open Access Journals (Sweden)

    Kari Seppo

    2015-09-01

    Full Text Available The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open economies. The paper emphasizes the severity of the problems caused by current international tax rules. It compares various national and international policy alternatives and considers two recent Nordic tax reform proposals as examples of national-level solutions. The problems of current international corporate taxation are fundamental. Introducing increasingly tight antiavoidance measures could serve as a medium-term approach but does not provide any promising long-term solution. There should be more research concerning initiatives that would reform the fundamental principles of the international tax system.

  11. Corporate social responsibility in regional and international entrepreneurship

    NARCIS (Netherlands)

    Fakhrutdinov, A. (Artyom)

    2016-01-01

    http://dx.doi.org/10.14261/postit/EF4989E2-2F5F-4E6B-B91D7CFEBE91755D In 2015 and 2016, Saxion University of Applied Sciences organized the 2nd and 3rd edition of the Regional Innovation and Entrepreneurship Conference (RIEC). This paper is debating the regional implications of Corporate Social

  12. Knowledge transference in the international corporation network context

    OpenAIRE

    García Vázquez, Carlos

    2016-01-01

    Knowledge is one of the main assets for corporations as it provides competitive advantage over the rivals. On the other hand, owning the knowledge is not enough and companies need to distribute their cutting-edge technology or meth-odology through all their production units in order to keep the distance with their competitors. However it still being a relatively unexplored field because most of scholars and studies have traditionally focused on the tangible flows within the companies rather t...

  13. 75 FR 15739 - International Business Machines Corporation: Armonk, NY; Notice of Termination of Investigation

    Science.gov (United States)

    2010-03-30

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-70,580] International Business Machines Corporation: Armonk, NY; Notice of Termination of Investigation Pursuant to Section 223 of the Trade Act of 1974, as amended, an investigation was initiated in response to a petition filed on May 21, 2009 on behalf of workers of International...

  14. 75 FR 49380 - Application of Section 108(i) to Partnerships and S Corporations

    Science.gov (United States)

    2010-08-13

    ... corporations with respect to reacquisitions of applicable debt instruments and their partners and shareholders... instrument issued by a non-C corporation taxpayer to acquire an interest in a partnership or S corporation... establish that at least 95 percent of the interest paid or accrued on a debt instrument issued by a...

  15. The Corporate Social Responsibility of Family Businesses: An International Approach

    Directory of Open Access Journals (Sweden)

    Gérard Hirigoyen

    2014-07-01

    Full Text Available This study analyzes the links between listed family businesses and social responsibility. On the theoretical level, it establishes a relationship between socioemotional wealth, proactive stakeholder engagement, and the social responsibility of family businesses. On a practical level, our results (obtained from a sample of 363 companies show that family businesses do not differ from non-family businesses in many dimensions of social responsibility. Moreover, family businesses have statistically significant lower ratings for four sub-dimensions of “corporate governance”, namely “balance of power and effectiveness of the Board”, “audit and control mechanisms”, “engagement with shareholders and shareholder structure”, and “executive compensation”.

  16. Internal carbon pricing - An increasingly widespread corporate practice

    International Nuclear Information System (INIS)

    2016-01-01

    For the Global Climate Chance Summit, I4CE and EpE - Entreprises pour l'environnement, have come together to release a guidebook on internal carbon pricing. The publication outlines the concept of an internal carbon price, describes its various forms and also identifies benefits of adopting this policy. The publication is based on the experiences of companies that are members of EpE and aims to respond to the questions which may arise for companies seeking to put a price on carbon internally

  17. ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANłEI CORPORATIVE

    Directory of Open Access Journals (Sweden)

    Ana-Maria Pascu

    2011-01-01

    Full Text Available In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance have influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently.

  18. ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANŢEI CORPORATIVE

    Directory of Open Access Journals (Sweden)

    Ana-Maria Paşcu

    2011-01-01

    Full Text Available In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance has influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently.

  19. Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses

    Directory of Open Access Journals (Sweden)

    Brian J. Arnold

    2014-09-01

    Full Text Available Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits abroad to avoid American taxes. More recently, politicians accused Burger King of being unpatriotic for its own purported “tax inversion” maneuver, in which it would acquire Canada’s Tim Hortons and shift the head office from Florida to Ontario, benefitting from the lower northern tax rates. The Chicago-based Walgreens pharmacy chain recently backed off a “tax inversion” plan to relocate to Switzerland (the former headquarters of Alliance Boots, a company acquired by Walgreens, apparently having assessed the political risk as too high. This sort of aggressive international tax planning by multinational corporations was what G20 members had committed to fighting against when they endorsed the OECD’s “action plan” against base erosion and profit shifting (BEPS. Canada has been vigilant about improving its tax framework to prevent non-resident corporations from eroding the Canadian tax base, having enacted thin-capitalization rules and, more recently, foreign-affiliate-dumping rules, as well as proposing anti-treaty-shopping measures. But despite Canada’s commitment to the OECD’s BEPS Action Plan, the Canadian government has been reluctant to follow through on implementing rules that might affect its own resident corporations and their international competitiveness. This is most notably visible in the generous participation exemption for dividends from foreign affiliates, the absence of rules restricting the deductibility of interest expenses incurred to earn exempt dividends from foreign affiliates. Canada may be reluctant to fully follow through on all aspects of the OECD’s BEPS Action Plan. As the examples of Apple, Amazon, Google and Starbucks demonstrate, the American

  20. Implementation Command Media Manual And Internal Auditor Role In Achieving The Rules Of Good Corporate Governance The Case Of Indonesia

    Directory of Open Access Journals (Sweden)

    Syafdinal

    2017-05-01

    Full Text Available Command Media Manual includes the provision implementation procedures and instructions relating to the management and handling of command media is used by an organization to provide trace archives and uniformity of action operations. The contributions Internal Auditor IA in applying the principles of Good Corporate Governance GCG in the formation of company image and in the improvement of the integrated control function ensure that the operations have been run well and can increase the value added to the organization. Testing the hypothesis first tested the validity and reliability testing. Analysis of data was using path analysis path analysis. Generally not maximum awareness and common understanding among all management and staff that the application of the Manual Command Media is very important for the companys operations in their objective to fulfill the standards of corporate governance.

  1. International business, corporate social responsibility and sustainable development

    NARCIS (Netherlands)

    Kolk, A.; van Tulder, R.

    2010-01-01

    While attention to the social and environmental impacts of international business (IB) is not new, the past years have seen renewed interest due to pressing global problems such as climate change and poverty. Multinational enterprises (MNEs) are regarded as playing a specific role given their global

  2. The Corporate Social Responsibility of Family Businesses: An International Approach

    OpenAIRE

    Gérard Hirigoyen; Thierry Poulain-Rehm

    2014-01-01

    International audience; This study analyzes the links between listed family businesses and social responsibility. On the theoretical level, it establishes a relationship between socioemotional wealth, proactive stakeholder engagement, and the social responsibility of family businesses. On a practical level, our results (obtained from a sample of 363 companies) show that family businesses do not differ from non-family businesses in many dimensions of social responsibility. Moreover, family bus...

  3. Locational Strategies of International Hotel Corporations in Eastern Central Europe

    OpenAIRE

    Johnson, Colin; Dembinski, Paul; Vanetti, Maurizio

    2004-01-01

    This study investigated expansion strategies of international hotel operators in Eastern Central Europe. Due to the growing importance of services in economic development, there is an impressive body of knowledge on the process of internationalization and service industries. The last comprehensive academic study on internationalization and the hotel industry was undertaken at the beginning of the 1990’s, however, and we believed that with the major changes impacting upon the industry due to t...

  4. PENGARUH PENGENDALIAN INTERNAL PERUSAHAAN DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP FEE AUDIT

    Directory of Open Access Journals (Sweden)

    Esti Widiasari

    2016-02-01

    Full Text Available Good internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study is to examine the influence of internal control function and corporate governance structures, i.e. major shareholders, independent commissioners and audit committe, toward audit fees. This study is replication of Hay’s et al. research in 2008. The data collection uses purposive sampling method. Data was collected from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2005-2007. The method used in analysis is multiple linear regression. The results show that internal audit functions do not affect to audit fees. By contrast, audit committee negatively influence toward audit fees. The two corporate governance structures (major shareholders and independent commissioners have significant positive influncial on audit fees. The results consistent with previous studies and consistent with the explanation that controls are complementary (controls, corporate governance and auditing are complement, an increase in one control will lead to an increase in the others.

  5. 76 FR 55427 - Horizon Technology Finance Corporation, et al.; Notice of Application

    Science.gov (United States)

    2011-09-07

    .... Applicants: Horizon Technology Finance Corporation (the ``Company''), Horizon Technology Finance Management... Technology Finance Corporation, et al.; Notice of Application August 31, 2011. AGENCY: Securities and... Blass, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of Investment Company...

  6. 78 FR 59383 - Principal Management Corporation, et al.; Notice of Application

    Science.gov (United States)

    2013-09-26

    ... sections 12(d)(1)(A) and (B) of the Act. Applicants: Principal Management Corporation (``PMC''), Principal... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30692; 812-14136] Principal Management Corporation, et al.; Notice of Application September 20, 2013. AGENCY: Securities and Exchange...

  7. Creating a quality culture in an international corporation

    International Nuclear Information System (INIS)

    Meyers, G.; Heppenstall, B.

    1991-01-01

    Since the early 1980's, many US-based companies including those serving the oil industry, have become increasingly aware that a business built on a quality culture will greatly enhance their ability to serve the customer, while leading the way to a technological breakthrough and systematic improvement of the industry itself. The methodology for managing quality has proven similar for most companies of that period in that responsibility for quality was delegated to specialists, both internal and external. This paper examines the struggles of such companies with respect to the evolving customer-focused, quality culture. It highlights why there may be difficulty gaining the commitment of upper and middle managers, and suggests methods of transforming these individuals into quality-driven business leaders. The role of the quality professional in facilitating the transformation process is examined throughout the paper

  8. 78 FR 61404 - Stellus Capital Investment Corporation, et al.; Notice of Application

    Science.gov (United States)

    2013-10-03

    ... funds in portfolio companies. Applicants: Stellus Capital Investment Corporation (the ``Company..., 100 F St. NE., Washington, DC 20549-1090. Applicants: Robert T. Ladd, Stellus Capital Investment... investment objective, investment policies, investment position, capital available for investment, and other...

  9. Corporate strategy and the organizational structure of companies in international business

    Directory of Open Access Journals (Sweden)

    Aleksić Ana

    2004-01-01

    Full Text Available The aim of this paper is to illuminate the importance of corporate strategy and organizational structure as crucial variables for successful international business. We wanted to point out that companies, in order to exploit opportunities in international environment, must develop a high level of consent between the applied strategy and the model of organizational structure. Today all organizations, no matter how big they are, are affected by the international environment and its management must consider very carefully the benefits and costs of alternative strategies and the corresponding models of organizational structure.

  10. The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries

    OpenAIRE

    Ali, Eid Ashry Gaber

    2013-01-01

    This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University. The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country corporate tax practice. The aim is to assess the effectiveness of the CCCTB vis-à-vis third countries, with Egypt as a practical example. The CCCTB has the potential to reduce corporate tax obstacles faced by businesses in the EU in having to comp...

  11. The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2010-02-01

    Full Text Available Recent financial scandals have demonstrated that the risk of accounting fraud may be vague in any type of economic system. In this context, transparency of information, indispensable element for competitiveness in the market is an efficient operation of systems of corporate governance and especially of control systems. All these must be appropriate in the legislation in terms of external information. The issue of governance will thus be seen as a fundamental pillar against pressures which induce at the fraud as a result of lack of transparency of information flows. In all models of corporate governance, external regulations cover a primary role in ensuring the effectiveness of controls, but remain central the responsibility of entities to adopt a virtuous mechanism as an internal control profile. An example in this sense of "best practice" may be represented by the multinational companies that have known to harmonize the national rules with the typical instruments of other models of governance. The authors have established that the main objective in this work is the evaluation model of governance already existing in a group of companies in accordance with the principles of corporate governance. In the first part of the work it was made a comparitive analysis between the models of corporate governance, focusing on the role of transparency of communication, the primary tool in prevention of frauds, the link between information and prevention of frauds being independent of the model of corporate governance adopted, by the structure of organization and the control mechanisms. The work continued throughout the first part, with the role of internal audit in preventing the accounting fraud, given that any type of government, regardless of how it is configured and the reference market in which we find, to be considered efficiently must provide an appropriate control mechanisms, able to intervene in critical situations and to protect the interests of all

  12. The International Finance Corporation and Forest Loss: A Cross-National Analysis

    Directory of Open Access Journals (Sweden)

    John Shandra

    2015-08-01

    Full Text Available We conduct the first cross-national study to consider the impact of the World Bank’s International Finance Corporation loans on forests. In doing so, we analyze data for a sample of sixty-one low and middle income nations for the period of 1990 to 2005. We find substantial support for dependency theory that low and middle income nations that receive an International Finance Corporation loan tend to have higher rates of deforestation than low and middle income nations that do not receive such a loan. We also find that other aspects of World Bank lending affect forest loss including structural adjustment and investment lending. We conclude with a discussion of the findings, theoretical implications, methodological implications, policy implications, and possible directions for future research.

  13. INTERNATIONAL CORPORATE RELATIONS : Strategic Alliance and M&A : The Case of Honda, Rover and BMW

    OpenAIRE

    勝二, 俊和; ショウジ, トシカズ; TOSHIKAZU, SHOJI

    1998-01-01

    The primary objective of the dissertation is to compare and contrast two strategies of international corporate relations; "strategic alliances" and "mergers and acquisitions". The focus would be on Honda, Rover and BMW which exhibited characteristics, strengths and weaknesses of both "strategic alliances" and "mergers and acquisitions" The thesis will also demonstrate how the BMW deal caused instability and thus made the alliance vulnerable. When companies like Honda, Rover and BMW adopt eith...

  14. Tuning Organizational Values on Job Satisfaction: The Case of International Manufacturing Corporation

    OpenAIRE

    Elina KALLAS; Pille MOTSMEES; Anne REINO

    2010-01-01

    The aim of the article is to find how perception of values is related to job satisfaction on an example of international manufacturing service corporation providing provides manufacturing services for the global customers. The study was carried out in 2009 and 1180 employees from seven factories located in six countries participated in the survey that focused on different aspects of job satisfaction and perceived organizational values. Results imply that job satisfaction of employees from dif...

  15. Understanding International Product Strategy in Multinational Corporations through New Product Development Approaches and Evolution

    OpenAIRE

    Liu, Yang; Shi, Yongjiang

    2017-01-01

    International product strategy regarding global standardisation and local adaptation is one of the challenges faced by multinational corporations (MNCs). Studies in this area have tested the antecedents and consequences of standardisation/adaptation, but lack a new product development (NPD) perspective. In this study, we explore how product standardisation/adaptation is determined in the NPD context. Through a qualitative case study of four MNCs, we found three NPD approaches: multi-local, ad...

  16. International Application of NAKT: NAKOS

    International Nuclear Information System (INIS)

    2016-01-01

    NAKOS, piloted by the IAEA, represents an international application of the knowledge taxonomy developed. The access to the system will be provided to organizations in IAEA Member States. In the long term, NAKOS should perform as both a structured archive of knowledge resources and a community of practice in which relevant experience and knowledge can be shared responsibly, and with controlled access if required

  17. Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function

    NARCIS (Netherlands)

    L. Paape

    2007-01-01

    textabstractCorporate scandals during the last decade fostered many Corporate Governance reports. These reports aimed at restoring checks and balances in companies to prevent fraudulent behaviour and restore public trust. One of the functions active in many organizations is Internal Audit. This

  18. Beyond the 100 acre wood : In which international human rights law finds new ways to tame global corporate power

    NARCIS (Netherlands)

    Augenstein, Daniel; Kinley, David

    2015-01-01

    States and corporations are being forced out of their comfort zones. A consensus is building among international human rights courts and committees that states can and will be held accountable for overseas human rights abuses by corporations domiciled in their respective territories. The authors

  19. 77 FR 45715 - Application of Key Lime Air Corporation for Commuter Authority

    Science.gov (United States)

    2012-08-01

    ... DEPARTMENT OF TRANSPORTATION Office of the Secretary [Docket DOT-OST-2009-0116] Application of Key Lime Air Corporation for Commuter Authority AGENCY: Department of Transportation. ACTION: Notice of... Lime Air Corporation fit, willing, and able, and awarding it a Commuter Air Carrier Authorization...

  20. 77 FR 47108 - Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation

    Science.gov (United States)

    2012-08-07

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation Pursuant to Title 21 Code of Federal Regulations 1301.34 (a), this is notice that on July 6, 2012, Cerilliant Corporation, 811 Paloma Drive, Suite A, Round Rock...

  1. 78 FR 69130 - Importer of Controlled Substances; Notice of Application; Cerilliant Corporation

    Science.gov (United States)

    2013-11-18

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Importer of Controlled Substances; Notice of Application; Cerilliant Corporation Pursuant to Title 21 Code of Federal Regulations 1301.34(a), this is notice that on July 16, 2013, Cerilliant Corporation, 811 Paloma Drive, Suite A, Round Rock, Texas 78665...

  2. 77 FR 52366 - Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation

    Science.gov (United States)

    2012-08-29

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation Pursuant to Sec. 1301.33(a), Title 21 of the Code of Federal Regulations (CFR), this is notice that on July 16, 2012, Cerilliant Corporation, 811 Paloma Drive...

  3. 78 FR 54917 - Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation

    Science.gov (United States)

    2013-09-06

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation Pursuant to Sec. 1301.33(a), Title 21 of the Code of Federal Regulations (CFR), this is notice that on July 10, 2013, Cerilliant Corporation, 811 Paloma Drive...

  4. 78 FR 5499 - Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation

    Science.gov (United States)

    2013-01-25

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation Pursuant to Sec. 1301.33(a), Title 21 of the Code of Federal Regulations (CFR), this is notice that on October 4, 2012, Cerilliant Corporation, 811 Paloma...

  5. 78 FR 57176 - Importer of Controlled Substances; Notice of Application: Cerilliant Corporation

    Science.gov (United States)

    2013-09-17

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Importer of Controlled Substances; Notice of Application: Cerilliant Corporation Pursuant to Title 21 Code of Federal Regulations 1301.34(a), this is notice that on July 16, 2013, Cerilliant Corporation, 811 Paloma Drive, Suite A, Round Rock, Texas 78665...

  6. 77 FR 19717 - Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation

    Science.gov (United States)

    2012-04-02

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration Manufacturer of Controlled Substances; Notice of Application; Cerilliant Corporation Pursuant to Sec. 1301.33(a), Title 21 of the Code of Federal Regulations (CFR), this is notice that on February 17, 2012, Cerilliant Corporation, 811 Paloma...

  7. Intern kontrol fra et Corporate Governance perspektiv - Er COSO frameworket tilstrækkeligt?

    DEFF Research Database (Denmark)

    Holm, Claus; Laursen, Peter Birkholm

    2002-01-01

    En stadig voksende interesse for risiko styring (risk management) som en central proces i virksomhedsledelse vil måske betyde en ændret opfattelse af intern kontrol. Et af formålene med COSO rapporten var at bidrage med et fælles framework for intern kontrol på tværs af virksomhedens...... interessegrupper. Derfor er hovedspørgsmålet i dette paper, om COSO-frameworket er tilstrækkeligt, når intern kontrol ses fra et Corporate Governance perspektiv. Spørgsmålet bliver forsøgt besvaret ved at undersøge udviklingen i opfattelsen af intern kontrol over tid. Opfattelsen af intern kontrol hos Corporate...... Governance aktørerne undersøges og diskuteres med udgangspunkt i en sammenligning af COSO-frameworket med revisorernes standarder henholdsvis før og efter COSO-rapporten. Der foretages en indholdsanalyse af de relevante dokumenter som (1) bidrager til en mere detaljeret beskrivelse af udviklingen i begrebet...

  8. The legalization of corporate social responsibility: towards a new doctrine of international legal status in a global governance context

    NARCIS (Netherlands)

    Bijlmakers, Stephanie

    2017-01-01

    This thesis examines whether Corporate Social Responsibility (CSR) and the responsibilities of business enterprises for human rights have been legally defined in international, European law and national law. This analysis, in turn, generates novel insights and impetus for reconsidering the

  9. Removal of Arsenic, Iron, Manganese, and Ammonia in Drinking Water: Nagaoka International Corporation CHEMILES NCL Series Water Treatment System

    Science.gov (United States)

    The Nagaoka International Corporation CHEMILES NCL Series system was tested to verify its performance for the reduction of multiple contaminants including: arsenic, ammonia, iron, and manganese. The objectives of this verification, as operated under the conditions at the test si...

  10. Methods of Raising Funds for Purchasing of New Cruise Ships by International Corporations

    Directory of Open Access Journals (Sweden)

    Kizielewicz Joanna

    2017-06-01

    Full Text Available The world’s cruise corporations regularly purchase large, luxurious cruise ships. In accordance with the Cruise Line International Association, 33 new ocean cruise ships will be available on the market by 2020. These types of capital expenditures are associated with large financial outlays of up to $ 1 billion. The leading cruise corporations are not able to finance purchases of new units with their own resources and therefore look for different solutions. Available publications focus mainly on issues related to purchasing cargo ships, not cruise ships. The objective of the article is to identify sources of funding of new cruise ships. Our analysis identifies the average capital expenditure associated with purchasing new cruise ships and factors that influence it. The most popular methods for raising such capital are also provided. Our research methodology relies on data exploration method, a desk research method and comparative analysis.

  11. SILICATE TECHNOLOGY CORPORATION'S SOLIDIFICATION/ STABILIZATION TECHNOLOGY FOR ORGANIC AND INORGANIC CONTAMINANTS IN SOILS - APPLICATIONS ANALYSIS REPORT

    Science.gov (United States)

    This Applications Analysis Report evaluates the solidification/stabilization treatment process of Silicate Technology Corporation (STC) for the on-site treatment of hazardous waste. The STC immobilization technology utilizes a proprietary product (FMS Silicate) to chemically stab...

  12. 12 CFR 225.115 - Applicability of Bank Service Corporation Act in certain bank holding company situations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Applicability of Bank Service Corporation Act... Applicability of Bank Service Corporation Act in certain bank holding company situations. (a) Questions have... Service Corporation Act (Pub. L. 87-856, approved October 23, 1962) in cases involving service...

  13. How Can We See the Corporate Social Responsibility within Its Application in Business Practice?

    Directory of Open Access Journals (Sweden)

    Iveta Ubrežiová

    2017-01-01

    Full Text Available In the 21st century, CSR along with other social issues (such as corporate philanthropy and social enterprise has become one of the key business trends all over the world. Companies have begun to realize certain commitment to society and its values, and have understood the importance of their contribution into social, environmental and economic issues. Globally, CSR is considered as narrower part of international business ethics and with regard to accession of multinational companies as well as small and medium sized enterprises, and its importance is increasing. Many of those companies perceive CSR as the factor increasing their competitiveness in the business environment. From this point of view, we stated the main goal of submitted article like the evaluation how can we see the corporate social responsibility within its application in business practice. For the evaluation, we used the material, which consists from primary data and secondary data. All data were elaborated by the statistical methods. The main part of this article includes the description of the questionnaire evaluation including tables, graphs and statistical evaluation of our three set research hypotheses. In conclusion, we evaluate the overall results of our practical research and propose recommendations for the future. The research results show how the interviewed people in the company have been evaluated according to the characteristics, benefits, reasons and consideration of CSR.

  14. International Ventilation Cooling Application Database

    DEFF Research Database (Denmark)

    Holzer, Peter; Psomas, Theofanis Ch.; OSullivan, Paul

    2016-01-01

    The currently running International Energy Agency, Energy and Conservation in Buildings, Annex 62 Ventilative Cooling (VC) project, is coordinating research towards extended use of VC. Within this Annex 62 the joint research activity of International VC Application Database has been carried out...... and locations, using VC as a mean of indoor comfort improvement. The building-spreadsheet highlights distributions of technologies and strategies, such as the following. (Numbers in % refer to the sample of the database’s 91 buildings.) It may be concluded that Ventilative Cooling is applied in temporary......, systematically investigating the distribution of technologies and strategies within VC. The database is structured as both a ticking-list-like building-spreadsheet and a collection of building-datasheets. The content of both closely follows Annex 62 State-Of-The- Art-Report. The database has been filled, based...

  15. The Applicability of Corporate Strategic Principles to Diversified University Campuses.

    Science.gov (United States)

    Brock, David M.; Harvey, William B.

    1993-01-01

    A discussion of the use of principles of business administration in university planning looks both at differences between businesses and universities and at broad and practical similarities, then presents a variety of corporate strategic techniques and suggests how they might be adapted to higher education. (MSE)

  16. 77 FR 1965 - Central Securities Corporation; Notice of Application

    Science.gov (United States)

    2012-01-12

    ... competitors. Many of the companies with which the Company competes for management talent are not registered... Investment Management, Office of Investment Company Regulation). SUPPLEMENTARY INFORMATION: The following is... Delaware corporation, is registered under the Act as a closed-end management investment company. The...

  17. 76 FR 66239 - Effect of Election on Corporation

    Science.gov (United States)

    2011-10-26

    ... Effect of Election on Corporation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code...

  18. ICT and international corporate taxation: tax attributes and scope of taxation

    OpenAIRE

    Schäfer, Anne; Spengel, Christoph

    2002-01-01

    In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is n...

  19. Internal corporate governance and the use of IPO over-financing: Evidence from China

    Directory of Open Access Journals (Sweden)

    Xin Xu

    2012-09-01

    Full Text Available In this paper, we describe how Shenzhen A-share listed companies used funds raised in over-financed IPOs during the 2006–2010 period. In exploring the relationship between internal corporate governance and the use of funds raised in over-financed IPOs, we find that the use of such funds to engage in severe over-investment behavior is prevalent among listed companies. Reasonable internal corporate governance mechanisms can effectively alleviate over-investment problems listed companies encounter in using funds raised in over-financed IPOs. However, the same individual serving as both chairman and CEO leads to funds raised in over-financed IPOs being over-invested. Moreover, executives driven by high levels of monetary compensation are more likely to use funds raised in such IPOs to engage in over-investment. We find that improving the balance of power between shareholders will help alleviate the over-investment of excess IPO funds. In addition, the over-investment problem is less severe in state-controlled listed companies than in their non-state-controlled listed counterparts. This study provides policy recommendations for Chinese securities regulators to ensure listed companies use funds raised in over-financed IPOs both rationally and effectively.

  20. PROTECTION OF HUMAN RIGHTS AGAINST THE ADVERSE IMPACT OF TRANSNATIONAL CORPORATIONS AND OTHER BUSINESS ENTERPRISES: DILEMMAS OF INTERNATIONAL COMMUNITY

    Directory of Open Access Journals (Sweden)

    Machoňová-Schellongová Ivana

    2015-12-01

    Full Text Available There is no doubt about an impact of corporate and business operations on human rights, both positive and negative. Growing influence of corporations, power shift between business and states, as well as the complex nature of corporate governance and transnational operations require international regulations. International community undertook numerous initiatives, the most significant and recent being the United Nations Guiding Principles on Business and Human Rights [2011], embraced by States, corporations and civil society as a “milestone“ in business and human rights agenda. While being a  useful comprehensive set of guidelines, Principles are lacking the legally binding force and any monitoring or complaints mechanism. Therefore, there are growing calls for a legally binding treaty to stipulate clearly human rights obligations of States/businesses vis-à-vis human rights and fill the protection gap for victims of corporate abuses. A newly established working group by the Human Rights Council has started to negotiate terms of reference of such a treaty in June 2015. However, meaningful negotiations are threatened by many factors, including the negative approach of US, EU and other developed States along with the corporate sector advocating for stronger implementation of Principles instead. This article aims to describe efforts of international community to prevent and eliminate a  negative impact of corporate activities on human rights. It shows different approaches and highlights some challenges and dilemmas. It concludes that parallel efforts should be undertaken - to implement the Principles and to negotiate an international treaty – in order to improve protection against an adverse impact of corporate operations on human rights. As for the Czech Republic, it is suggested to embark on the elaboration of the National Action Plan, thus providing for an opportunity to discuss implementation of the Principles among all the

  1. Corporate communication positioned with communication studies: Corporate Communications, an International Journal: The Journal and its history, scope and future developments

    NARCIS (Netherlands)

    Elving, W.J.L.

    2012-01-01

    Studies of communication by and inside organizations are conducted within various fields, including the field of corporate communication. In this manuscript, the author presents the journal and positions the various fields of study that are represented within it. The theoretical foundations of

  2. International oil and gas strategies: corporate planning in the new world order

    International Nuclear Information System (INIS)

    Burns, T.G.

    1996-01-01

    The corporate planning process at Chevron Overseas Petroleum Inc. was totally revamped 5 years ago. The company's international exploration and production activities have forced them to recognize that business objectives and strategic plans must be aligned. The planning process described here involves staff groups from the departmental level up to the top of the organization, each providing input to goals and objectives. New venture planning, project approval, the role of technology transfer, and most importantly, the changing role of managing people resources, were discussed. With regard to 'people management' the need for team players, a variety of technical, linguistic, entrepreneurial, and technology transfer skills, adaptability, cultural awareness, and mobility, have been identified as the key ingredients for all successful players in the international arena

  3. Collaborative entrepreneurship: On the Influence of Internal and External Collaboration on Corporate Entrepreneurial Innovation

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann; Timenes Laugen, Bjørge; Middel, Rick

    2008-01-01

    The present paper empirically tests the effect which internal/external collaboration has on innovation height and identifies characteristics of collaboration patterns leading to entrepreneurial innovation in particular. Doing so adds to the understanding of how corporate entrepreneurship best...... unfolds as interfirm activity, which here is termed collaborative entrepreneurship, and provides details on the particular patterns of Open Innovation. The empirical analysis is based on a data set with responses from 512 Danish engineers. The analysis finds that external collaboration has significantly...... different effects on innovation height depending on the type of partners involved, and furthermore suggests that the development of entrepreneurial innovation is not only dependent on high external involvement, but also on involvement and collaboration among internal functional departments and people....

  4. Discourse analysis: Conversational analysis of the internal conversation in Oracle Corporation Malaysia

    Directory of Open Access Journals (Sweden)

    Marwa Marwa

    2017-07-01

    Full Text Available This study highlights the internal conversation which takes place in Oracle CorporationMalaysia. Through the study, it will be shown how conversational analysis is used toanalyze the transcription of a telephone conversation between Oracle staffs. The analysisof the transcriptions will apply a few basic concepts of conversational analysis; turntakingorganization, and the adjacency pair. The objective of the study is to find out howthe internal conversations takes place by focusing on the conversation itself, that is, theconversational structures spontaneously produced by people during talk ranging fromturn-taking strategies, how topics are introduced, conversation closings and so on. Bylooking in detail at such talk, we can gain a detailed understanding of how the staffs seethemselves in relation to the company that influence their daily lives.Keywords: conversational analysis, turn-taking, adjacency pairs

  5. 78 FR 44557 - Turnagain Arm Tidal Energy Corporation; Notice of Preliminary Permit Application Accepted for...

    Science.gov (United States)

    2013-07-24

    ... Tidal Energy Corporation; Notice of Preliminary Permit Application Accepted for Filing and Soliciting Comments, Motions To Intervene, and Competing Applications On February 1, 2013, the Turnagain Arm Tidal... Federal Power Act (FPA), proposing to study the feasibility of the Turnagain Arm Tidal Electric Generation...

  6. 77 FR 6156 - Rand Capital Corporation, et al.; Notice of Application

    Science.gov (United States)

    2012-02-07

    ... venture capital investments in small, early-stage and developing enterprises. Rand's principal objective... Capital Corporation, et al.; Notice of Application February 1, 2012. AGENCY: Securities and Exchange... Act'') granting an exemption from section 13(a) of the Exchange Act. Applicants: Rand Capital...

  7. Contribution of Expatriates in the Management of Subsidiaries to the Corporate Governance of International Firms: the Case of Vale

    Directory of Open Access Journals (Sweden)

    T. Diana L. van Aduard de Macedo-Soares

    2010-01-01

    Full Text Available In the current context of globalization, where firms are increasingly operating in networks of relationships with international subsidiaries, the relevance of their corporate governance has become evident. By the same token, the contribution to corporate governance of expatriates in these subsidiaries has become an important topic of discussion. The literature is not unanimous in recognizing the contribution of expatriates. However, the question as to whether the participation of expatriates in the management of international firms’ subsidiaries is a critical success factor for their corporate governance has not been fully analyzed. This article presents the results of a study of a leading international firm - Vale - that investigated this question from a network perspective, with a view to narrowing this gap. The case study method was adopted and data collected from various sources - documental investigation, structured questionnaires and interviews. The results suggested that expatriates can contribute to the success of corporate governance, especially through informal elements pertinent to social mechanisms of governance, such as commitment, communication, flexibility, trust and interdependence. The study thus provided insights for both managers of international firms and academics on corporate governance from a network perspective.

  8. Corporate real estate mirrors brand: a conceptual framework and practical applications

    NARCIS (Netherlands)

    Khanna, C.; van der Voordt, Theo; Koppels, P.W.

    2013-01-01

    Purpose – The purpose of this paper is to show how international companies (can) use real estate as a means to reinforce corporate identity and to express brand values in order to evoke a positive image in today’s competitive world.
    Design/methodology/approach – The paper relies on a review of

  9. Application of Models of Corporate Cultures at Tourism Enterprises

    Directory of Open Access Journals (Sweden)

    Danko Nataliya I.

    2017-03-01

    Full Text Available The significance and peculiarities of the formation of corporate culture for the employees working at enterprises of the tourist business are analyzed. Particular importance is given to the cultures that enable creating a team for the effective operation of the enterprise. There identified several types of cultures that have appropriate characteristics for their introduction into the work of tourist enterprises. Each model has its own minuses and pluses, knowing which it’s possible not to adhere to only one culture, but, on the contrary, having analyzed all the components, to implement the measures necessary to solve individual problems of a certain company. In the tourist market there exist many diverse enterprises, for management of which it is necessary to determine their individual path of development.

  10. Corporate Awakening

    DEFF Research Database (Denmark)

    LaFrance, Julie; Lehmann, Martin

    2005-01-01

    Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Partnerships have become more common as corporation...... public-private partnerships. These theoretical perspectives are used to gain a deeper understanding of the corporate drivers that motivated TOTAL S.A. to approach UNESCO for cooperation on community development programs in Myanmar....

  11. Army, Presidential, and Corporate Strategic Transitions: The Importance of Transition Teams and the Application of Lessons Learned

    Science.gov (United States)

    2006-05-25

    accessed from http://www.american.edu/15pointplan/WhatIsABestPractice.html on 17 Feb 2006. Argenti , Paul A., Corporate Communication . 3rd ed. Boston...Army, Presidential, and Corporate Strategic Transitions: The Importance of Transition Teams and the Application of Lessons Learned A Monograph...SUBTITLE Army, Presidential, and Corporate Strategic Transitions: The Importance of Transition Teams and the Application of Lessons Learned 5c

  12. Corporate Characteristics and Internal Control Information Disclosure- Evidence from Annual Reports in 2009 of Listed Companies in Shenzhen Stock Exchange

    Science.gov (United States)

    Xiaowen, Song

    Under the research framework of internal control disclosure and combined the current economic situation, the paper empirically analyzes the relationship between corporate characteristics and internal control information disclosure. The paper selects 647 A share companies listed in Shenzhen Stock Exchanges in 2009 as a sample. The results show: (1) the companies with excellent performance and high liquidity tend to disclose more internal control information; (2) the companies with the high leverage and also issued B shares are not willing to disclosure internal control information; (3) the companies sizes and companies which have hired Four-big accounting firms have no significant effects on internal control disclosure.

  13. 76 FR 9636 - Franklin Financial Corporation, Inc., Glen Allen, VA; Approval of Conversion Application

    Science.gov (United States)

    2011-02-18

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-59: OTS No. H-4761] Franklin Financial... 11, 2011, the Office of Thrift Supervision approved the application of Franklin Financial Corporation MHC and Franklin Federal Savings Bank, Glen Allen, Virginia, to convert to the stock form of...

  14. 75 FR 62154 - Van Eck Associates Corporation, et al.; Notice of Application

    Science.gov (United States)

    2010-10-07

    ... other market participants by virtue of its affiliation with the Index Provider. Applicants note that the... or to change the way a corporate action, such as a stock split, is handled. Such changes would not... Advisers Act. Also, the Adviser has adopted a Code of Ethics pursuant to rule 17j-1 under the Act and rule...

  15. Sex Differences in the Reciprocal Relationships between Mild and Severe Corporal Punishment and Children's Internalizing Problem Behavior in a Chinese Sample

    Science.gov (United States)

    Xing, Xiaopei; Wang, Meifang

    2013-01-01

    The study aimed to investigate the sex differences in the reciprocal relations between parental corporal punishment and child internalizing problem behavior in China. Four hundred fifty-four Chinese elementary school-age children completed measures of their parental corporal punishment toward them and their own internalizing problem behavior at…

  16. 75 FR 38158 - Korea Finance Corporation; Notice of Application

    Science.gov (United States)

    2010-07-01

    ...Summary of Application: Applicant, a policy finance institution established by the government of the Republic of Korea (the ``Korean Government'') requests an order exempting it from all provisions of the Act in connection with the offer and sale of its debt securities in the United States (``Debt Securities'').

  17. 77 FR 14447 - Kohlberg Capital Corporation; Notice of Application

    Science.gov (United States)

    2012-03-09

    ... January 18, 2012, to the American Bar Association Business Law Section, Subcommittee on Hedge Funds... management investment company that has elected to be regulated as a business development company (``BDC... business of the Advisers. Alternatively, for internal structuring purposes, these fees may be paid to...

  18. Practice and effectiveness of internal corporate governance mechanisms in Saudi Arabia Stock Market: A review of empirical evidence

    Directory of Open Access Journals (Sweden)

    Marai Awidat

    2017-01-01

    Full Text Available The aim of this paper is to shed light on the Saudi corporate governance code, its practices and effectiveness. To do so, the paper conducted a detailed review of the articles of the code related to internal corporate governance mechanisms and the previous studies regarding its effectiveness in Saudi stock market context. The main finding is that the provisions of Saudi corporate governance code are adequate. Annual reports (2009-2014 show an increase in the level of the compliance by listed companies, indicating that the code is achieving its aims. However, the empirical evidence seems to suggest that the code has an insignificant impact on company's performance and mitigating earnings management. The main reasons behind that are the following: the code is still in its early stages, there is weak legal enforcement, and there are also some social, cultural, and economic factors. Therefore, the code needs more time for good practice and improvement to achieve its purposes.

  19. 78 FR 64207 - Application To Export Electric Energy; New Brunswick Energy Marketing Corporation (f/k/a New...

    Science.gov (United States)

    2013-10-28

    ... United States to Canada as a power marketer for a five-year term using existing international...-year term. NBEMC, a Canadian corporation, is a power marketer in New Brunswick Province, Canada. The...

  20. Determinants of the Financial Performances of Commercial Banks in Ethiopia: From Internal Corporate Governance Practice Perspective

    Directory of Open Access Journals (Sweden)

    Olani Bekele Sakilu

    2015-03-01

    Full Text Available ABSTRACT The purpose of this study is to examine the determinants of the financial performances of commercial banks in Ethiopia from an internal corporate governance practices perspective using time series data covering the period of 2008-2013. In the study, financial performance is measured by ROA and ROE of the banks. The study finds that qualified directors in the board, directors with prior experience in banking, chief executive officer compensation and existence of risk management committee in the board have a statistically significant and positive effect on banks’ performance in terms of both ROA and ROE; whereas ownership dispersion has a statistically significant and negative effect on banks performance.  The effect of frequency of board meeting on financial performance of bank is positive and significant in terms of ROA, but significant and negative in terms of ROE.  On the other hand, variables such as board size, female director in the board, and the existence of audit committee in the board did not have a statistically significant effect on bank’s performance.

  1. Ben & Jerry's Struggles with Corporate Social Responsibility in an International Context

    Science.gov (United States)

    Murray, J. Haskell

    2015-01-01

    This case study allows students to apply their corporate law and ethical knowledge to a socially focused business in a global environment. The assignments provide opportunities for reflection on some of the challenges facing Ben & Jerry's as the company attempted to pursue corporate social responsibility in three separate, but related,…

  2. Policies for Enabling Corporate Sourcing of Renewable Energy Internationally: A 21st Century Power Partnership Report

    Energy Technology Data Exchange (ETDEWEB)

    Bird, Lori; Heeter, Jenny; O' Shaughnessy, Eric; Speer, Bethany; Volpi, Christina; Cook, Orrin; Jones, Todd; Taylor, Michael; Ralon, Pablo; Nilson, Emily

    2017-05-25

    This paper explores the policy and regulatory enabling environment for corporate sourcing of renewables. The paper has been developed in support of the Corporate Sourcing of Renewables Campaign, which was launched at the Clean Energy Ministerial (CEM) meeting in June 2016. Through the campaign, a subset of CEM member governments is collaborating with corporate and nongovernmental organization partners to facilitate increased corporate procurement of renewables and pursue supportive policies for corporate procurement. This paper finds that policy certainty is essential to creating vibrant markets for renewable energy. While policymakers may need to adjust policy mechanisms over time as markets go through different stages of maturity, they must also consider the economic decisions that end-users make in evaluating projects. Policy interaction is also important to consider because buyers seek assurances that their investments in renewables have impact and wish to make clear claims about their renewable energy purchases.

  3. International Experience of the Development of Corporate Social Responsibility: Comparative Analysis of the Influence of the State

    Directory of Open Access Journals (Sweden)

    Maria Rybalko

    2016-09-01

    Full Text Available The paper aims to provide analysis of the international experience of the development of corporate social responsibility (CSR and to provide stimulation methods used by the state to develop CSR in Russia. The study is based on the identification of characteristics of CSR development in Russia; it subsequently concludes the most appropriate methods for the Russian state and business interaction in this sphere. Determination of the level and stage of the development of CSR in Russia is carried out by multivariate statistical (cluster analysis. The results of the study of international experience in the development of corporate responsibility and the results of the cluster analysis were used for the further improvement of the state policy in this field in Russia. This paper proposes a number of measures aimed both at improving conditions for socially responsible companies and at increasing the disclosure of information in the field of CSR and improvement of its quality.

  4. Corporations and the Uses of Law: International Investment Arbitration as a “Multilateral Legal Order

    Directory of Open Access Journals (Sweden)

    Peter Muchlinski

    2011-05-01

    Full Text Available This paper seeks to examine the claim, made by certain legal scholars, that international investment law, though based mainly on Bilateral Investment Treaties (BITs is in fact a multilateral order that introduces principles of an emergent “global administrative law” into the regulation of state conduct in relation to foreign investors and their investments. Such scholars argue that this order develops through the decisions of investor-State arbitral tribunals which are creating a harmonised understanding of the meaning of BIT provisions and an institutional system of adjudication that furthers the development of global administrative principles. Through a critical examination of this approach the paper argues that this field is not a multilateral order but an unstructured process of privatised legal entrepreneurship which seeks to further a professional interest in developing an extensive, investor friendly, regime of BITs. Furthermore, that process fails as a means of providing effective or legitimate legal review of administrative action.  The argument is made both on a theoretical level and by a review of a specific issue in international investment law, namely, the development of  wider types of claims and the rise of so-called “treaty shopping” by means of corporate group structuring.  In particular the multi-jurisdictional location of various affiliates in a multinational enterprise creates a network of potential claimants in investor state disputes, giving rise to the risk of multiple claims, while the possibility of setting up affiliates in various jurisdictions creates opportunities for “treaty shopping”. “Treaty shopping” involves the enterprise locating an affiliate in a jurisdiction that has signed an investment protection treaty with the host country, allowing various affiliates and/or the parent in a group enterprise to benefit from treaty protection even though they possess the nationality of a state that has no

  5. Corporate Responsibility under the ECSI model: An application in the hotel sector

    Directory of Open Access Journals (Sweden)

    María-Ángeles Revilla-Camacho

    2017-01-01

    Full Text Available This article deals with the study of Corporate Responsibility (CR under the European Customer Satisfaction Index (ECSI. The methodology of this empirical study, conducted among 629 customers staying at hotels in the city of Seville, is based on structural equation modeling (PLS. The results obtained demonstrate the applicability of the European model to the hotel sector, although not all the relationships from the original model have been proven. The main contributions are derived from a better understanding of the model's components, a variable not studied before having been incorporated: the importance of Corporate Responsibility (CR. Moreover, it means to contribute to the field of research on CR as, despite the growing interest in the subject, the effects of this construct are still poorly understood.

  6. Bioadhesives for internal medical applications: A review.

    Science.gov (United States)

    Zhu, Wenzhen; Chuah, Yon Jin; Wang, Dong-An

    2018-04-22

    Bioadhesives such as tissue adhesives, hemostatic agents, and tissue sealants have gained increasing popularity in different areas of clinical operations during the last three decades. Bioadhesives can be categorized into internal and external ones according to their application conditions. External bioadhesives are generally applied in topical medications such as wound closure and epidermal grafting. Internal bioadhesives are mainly used in intracorporal conditions with direct contact to internal environment including tissues, organs and body fluids, such as chronic organ leak repair and bleeding complication reduction. This review focuses on internal bioadhesives that, in contrast with external bioadhesives, emphasize much more on biocompatibility and adhesive ability to wet surfaces rather than on gluing time and intensity. The crosslinking mechanisms of present internal bioadhesives can be generally classified as follows: 1) chemical conjugation between reactive groups; 2) free radical polymerization by light or redox initiation; 3) biological or biochemical coupling with specificity; and 4) biomimetic adhesion inspired from natural phenomena. In this review, bioadhesive products of each class are summarized and discussed by comparing their designs, features, and applications as well as their prospects for future development. Despite the emergence of numerous novel bioadhesive formulations in recent years, thus far, the classification of internal and external bioadhesives has not been well defined and universally acknowledged. Many of the formulations have been proposed for treatment of several diseases even though they are not applicable for such conditions. This is because of the lack of a systematic standard or evaluation protocol during the development of a new adhesive product. In this review, the definition of internal and external bioadhesives is given for the first time, and with a focus on internal bioadhesives, the criteria of an ideal internal

  7. COMPARATIVE INTERNATIONAL PERSPECTIVES ON MARKET-ORIENTED MODELS OF CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Balaciu Diana

    2010-07-01

    Full Text Available The study of corporate governance requires not only the knowledge of economic, financial, managerial and sociological mechanisms and norms, but it must also incorporate an ethical dimension, while remaining aware of the demands of various stakeholders. The interest towards good governance practice is very present in the company laws of many countries. National differences may lead to specific attributes derived from the meaning that is given to the role of competition and market dispersion of capital. Based on a research consisting of a critical and comparative perspective, the present contribution is dominated by qualitative and mixed methods. In conclusion, it can be said that a market-oriented corporate governance model, though not part of the European Union’s convergence process, may very well respond to the increasing importance of investors’ rights and to the gradual evolution of corporate responsibilities, beyond the national context, with the aim of ensuring market liberalization.

  8. INTERNAL HAZARDS ANALYSIS FOR LICENSE APPLICATION

    Energy Technology Data Exchange (ETDEWEB)

    R.J. Garrett

    2005-02-17

    The purpose of this internal hazards analysis is to identify and document the internal hazards and potential initiating events associated with preclosure operations of the repository at Yucca Mountain. Internal hazards are those hazards presented by the operation of the facility and by its associated processes that can potentially lead to a radioactive release or cause a radiological hazard. In contrast to external hazards, internal hazards do not involve natural phenomena and external man-made hazards. This internal hazards analysis was performed in support of the preclosure safety analysis and the License Application for the Yucca Mountain Project. The methodology for this analysis provides a systematic means to identify internal hazards and potential initiating events that may result in a radiological hazard or radiological release during the repository preclosure period. These hazards are documented in tables of potential internal hazards and potential initiating events (Section 6.6) for input to the repository event sequence categorization process. The results of this analysis will undergo further screening and analysis based on the criteria that apply to the performance of event sequence analyses for the repository preclosure period. The evolving design of the repository will be re-evaluated periodically to ensure that internal hazards that have not been previously evaluated are identified.

  9. INTERNAL HAZARDS ANALYSIS FOR LICENSE APPLICATION

    International Nuclear Information System (INIS)

    Garrett, R.J.

    2005-01-01

    The purpose of this internal hazards analysis is to identify and document the internal hazards and potential initiating events associated with preclosure operations of the repository at Yucca Mountain. Internal hazards are those hazards presented by the operation of the facility and by its associated processes that can potentially lead to a radioactive release or cause a radiological hazard. In contrast to external hazards, internal hazards do not involve natural phenomena and external man-made hazards. This internal hazards analysis was performed in support of the preclosure safety analysis and the License Application for the Yucca Mountain Project. The methodology for this analysis provides a systematic means to identify internal hazards and potential initiating events that may result in a radiological hazard or radiological release during the repository preclosure period. These hazards are documented in tables of potential internal hazards and potential initiating events (Section 6.6) for input to the repository event sequence categorization process. The results of this analysis will undergo further screening and analysis based on the criteria that apply to the performance of event sequence analyses for the repository preclosure period. The evolving design of the repository will be re-evaluated periodically to ensure that internal hazards that have not been previously evaluated are identified

  10. Internal corporate governance mechanisms and audit report lag: A study of Malaysian listed companies

    Directory of Open Access Journals (Sweden)

    Ummi Junaidda Binti Hashim

    2012-11-01

    Full Text Available This study attempts to investigate the link between corporate governance mechanisms and audit report lag for companies listed on Bursa Malaysia from 2007 to 2009. The 288 companies listed on Bursa Malaysia have been randomly selected. The corporate governance mechanisms examined include the board of directors and audit committee. It shows that there are significant negative relationships between board diligence, audit committee independence and expertise. The higher the number of meetings being held indicates that the board is discharging their role towards the company. The results show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. Its provide some evidence supporting the resource based theory, whereby characteristics of the audit committee, such as the resources and capabilities, could improve companies’ performance as well as corporate reporting.However, it could not provide any evidence concerning the link between board independence, board expertise, CEO duality and audit committee diligence on audit report lag. This study provides comprehensive examination of ARL on Malaysian listed companies for three years period. It is consider the initial study to provide a thorough examination of the association between corporate governance characteristics and ARL.

  11. School Corporal Punishment, Family Tension, and Students' Internalizing Problems: Evidence from India

    Science.gov (United States)

    Deb, Sibnath; Kumar, Aneesh; Holden, George W.; Simpson Rowe, Lorelei

    2017-01-01

    There is considerable evidence that parental corporal punishment (CP) is positively associated with children's behavioral and mental health problems. However, there is very little evidence addressing whether CP perpetrated by teachers or school staff is similarly associated with problematic student functioning. To address this gap in the research…

  12. 75 FR 20388 - International Business Machines Corporation, Global Technology Services Business Unit, Integrated...

    Science.gov (United States)

    2010-04-19

    ... Machines Corporation, Global Technology Services Business Unit, Integrated Technology Services, Cost and... Technology Services Business Unit, Integrated Technology Services, Cost and Expense Team working from various... Technology Services Business Unit. The company reports that workers leased from Datrose, Inc., were employed...

  13. Innovation, Corporate Strategy, and Cultural Context: What Is the Mission for International Business Communication?

    Science.gov (United States)

    Ulijn, Jan; O'Hair, Dan; Weggeman, Mathieu; Ledlow, Gerald; Hall, H. Thomas

    2000-01-01

    Reviews relevant literature in the areas of communication and innovation and explores how efforts toward innovative practices are directly related to globalism and business strategy. Focuses on issues associated with national culture, corporate culture, and professional culture that are relevant to strategies for researching business communication…

  14. International Workshop on Operator Theory and Applications

    CERN Document Server

    Jacob, Birgit; Ran, André; Zwart, Hans

    2016-01-01

    This volume collects a selected number of papers presented at the International Workshop on Operator Theory and its Applications (IWOTA) held in July 2014 at Vrije Universiteit in Amsterdam. Main developments in the broad area of operator theory are covered, with special emphasis on applications to science and engineering. The volume also presents papers dedicated to the eightieth birthday of Damir Arov and to the sixty-fifth birthday of Leiba Rodman, both leading figures in the area of operator theory and its applications, in particular, to systems theory.

  15. Corporate responsibility reporting according to Global Reporting Initiative: an international comparison

    Directory of Open Access Journals (Sweden)

    Ionela-Corina CHERSAN

    2016-04-01

    Full Text Available The Global Reporting Initiative (GRI is an organization that has managed to impose its reporting practices on corporate responsibility among large transnational companies. The model proposed by GRI is based on the supposed convergence between the economic, social and environmental dimensions of sustainable development. This convergence can be presumed at macroeconomic level, but at the level of enterprises, the three dimensions are often divergent. By analyzing the structure of reports included in the GRI database, our article aims to identify the factors that impact on company’s behavior in the corporate responsibility reporting process. In addition, our research invites to answer the following question: is it not possible that these reports attempt to exaggerate company environmental and social performance, rather than to cause a change in their conduct?

  16. A Dynamic Model of Internally-Driven Corporate Social Responsibility and Enlightened Profit Maximization

    OpenAIRE

    F. Balboni

    2009-01-01

    The aim of this paper is to contribute to the analysis of Corporate Social Responsibility (CSR) from an economic perspective, in two ways. Firstly, introducing a new definition and a new framework of analysis, which can account for both the externallydriven and the internallydriven view of CSR. Secondly, developing a dynamic model of internallydriven CSR – which draws inspiration from the literature on renewable resources – to show that, under certain circumstances, an enlightened profit‐maxi...

  17. 25 CFR 226.8 - Corporation and corporate information.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  18. Neuromarketing and its internal marketing applications

    Directory of Open Access Journals (Sweden)

    GRAJDIERU (COMAN Ecaterina

    2018-01-01

    Full Text Available The main objective of this paper is to highlight the potential application of neuromarketing techniques in internal marketing, representing a qualitative and exploratory approach of specialized literature. The research results indicate that there are considerable advantages of using neuroscience research in internal marketing activities such as employee motivation, testing the job attractiveness, choosing the best candidates , promoting employer branding, employee retention and organizational career planning. The new field allows in- depth study of employee behaviour and the drawing up of strategies for their retention

  19. Corporate Fraud and Internal Control: A Framework for Prevention. By Richard E. Cascarino, Wiley, 2013; 388 Pages. Price £50.00 / €60.00, ISBN 978-1-1183-0156-2

    Directory of Open Access Journals (Sweden)

    Shu-Kun Lin

    2013-02-01

    Full Text Available The publication Corporate Fraud and Internal Control contains essential guidance for companies to examine and improve their fraud programs: Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know". Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. 

  20. Intelligence analysis in corporate security

    Directory of Open Access Journals (Sweden)

    Manojlović Dragan

    2014-01-01

    Full Text Available Located in the survey indicate that the protection of a corporation, its internal and external interest from the perspective of quality data for intelligence analysis and the need for kroporacije and corporate security. Furthermore, the results indicate that the application is not only practical knowledge of intelligence analysis, but also its scientific knowledge, provides epistemologically oriented critique of traditional techniques undertaken in corporate security in connection with the analysis of the challenges, risks and threats. On the question of whether it can and should be understood only as a form of corporate espionage, any aspect of such a new concept in the theory and practice of corporate security, competitive intelligence activities, as well as an activity or involves a range of different methods and techniques meaningful and expedient activities to be implemented integrally and continuously within corporate security, given the multiple responses to the work. The privatization of intelligence activities as an irreversible process that was decades ago engulfed the western hemisphere, in the first decade of the third millennium has been accepted in Europe, in the sense that corporations at national and multinational levels of system intelligence analysis used not only for your safety but also for the competition, and nothing and less for growth companies and profits. It has become a resource that helps control their managers in corporations to make timely and appropriate decisions. Research has shown that intelligence analysis in corporate security one factor that brings the diversity of the people and give corporations an advantage not only in time, but much more on the market and product.

  1. Corporate Awakening

    DEFF Research Database (Denmark)

    LaFrance, Julie; Lehmann, Martin

    2004-01-01

    Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Both the business community and public organisation...... for cooperation on community development programs in Myanmar....

  2. 75 FR 29722 - Foreign-Trade Zone 18-San Jose, CA; Application for Subzone; Lam Research Corporation (Wafer...

    Science.gov (United States)

    2010-05-27

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 36-2010] Foreign-Trade Zone 18--San Jose, CA; Application for Subzone; Lam Research Corporation (Wafer Fabrication Equipment Manufacturing); Fremont, Newark, and Livermore, CA An application has been submitted to the Foreign-Trade Zones Board (the Board) by the City of San Jose, grantee of...

  3. International Conference on Applications in Nonlinear Dynamics

    CERN Document Server

    Longhini, Patrick; Palacios, Antonio

    2017-01-01

    This book presents collaborative research works carried out by experimentalists and theorists around the world in the field of nonlinear dynamical systems. It provides a forum for applications of nonlinear systems while solving practical problems in science and engineering. Topics include: Applied Nonlinear Optics, Sensor, Radar & Communication Signal Processing, Nano Devices, Nonlinear Biomedical Applications, Circuits & Systems, Coupled Nonlinear Oscillator, Precision Timing Devices, Networks, and other contemporary topics in the general field of Nonlinear Science. This book provides a comprehensive report of the various research projects presented at the International Conference on Applications in Nonlinear Dynamics (ICAND 2016) held in Denver, Colorado, 2016. It can be a valuable tool for scientists and engineering interested in connecting ideas and methods in nonlinear dynamics with actual design, fabrication and implementation of engineering applications or devices.

  4. International Conference on Algebra and its Applications

    CERN Document Server

    Ali, Asma; Filippis, Vincenzo

    2016-01-01

    This book discusses recent developments and the latest research in algebra and related topics. The book allows aspiring researchers to update their understanding of prime rings, generalized derivations, generalized semiderivations, regular semigroups, completely simple semigroups, module hulls, injective hulls, Baer modules, extending modules, local cohomology modules, orthogonal lattices, Banach algebras, multilinear polynomials, fuzzy ideals, Laurent power series, and Hilbert functions. All the contributing authors are leading international academicians and researchers in their respective fields. Most of the papers were presented at the international conference on Algebra and its Applications (ICAA-2014), held at Aligarh Muslim University, India, from December 15–17, 2014. The conference has emerged as a powerful forum offering researchers a venue to meet and discuss advances in algebra and its applications, inspiring further research directions. <.

  5. 75 FR 3705 - Foreign-Trade Zone 201-Holyoke, MA; Application for Subzone; Yankee Candle Corporation (Candles...

    Science.gov (United States)

    2010-01-22

    ... Economic Development and Industrial Corporation, grantee of FTZ 201, requesting special-purpose subzone...; and Site 4 (9.6 acres) warehousing facility located at 14 Industrial Drive West, South Deerfield. The... indicates that the savings from FTZ procedures would help improve the plant's international competitiveness...

  6. Evaluating the Effectiveness of Internal Corporate Controls in Coal Mines Illustrated By the Example of JSC “SUEK-Kuzbass”

    Directory of Open Access Journals (Sweden)

    Kucherova Elena

    2017-01-01

    Full Text Available The article gives reasons for the need to develop the mechanism and tools of performance evaluation based on the implementation of specific management functions, as well as the integrated evaluation of the effectiveness of internal corporate controls. It presents the approbation of the proposed assessment methodology on the example of JSC “SUEK-Kuzbass”. The monitoring role as one of the functions of management is constantly increasing in the market economy. The participation of Russian companies in the international economy requires the organisation of internal company control. Moreover, with the enacting of the Law “On Accountings» № 402-FZ, for the majority of economic agents the organising of internal control became mandatory. Thus, the internal control means the process carried out by the Board of Directors and other staff of the organisation aimed at providing reasonable assurance that the objectives of the organisation such as ensuring the effectiveness and efficiency of operations, reliability of financial reporting and compliance with the legislation in force will be achieved.

  7. Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance

    Directory of Open Access Journals (Sweden)

    Kirsten Rae

    2017-03-01

    Full Text Available This paper examines the associations among COSO components and how they affect the monitoring function of organisations. Five components of an effective internal control system are described using the framework designed by COSO (1992 and have been selected because they have been identified as underpinning quality corporate governance. Structural equation modelling (SEM was used first to run confirmatory factor analysis to determine the measurement models for the five COSO components. The COSO report (1992 described the internal control framework as a multidirectional iterative and situational (contingent process. The primary structural model was designed to reflect the one-way directional associations in the model described and shown in Exhibit 1 within the COSO report (1992. SEM analyses were conducted to test the hypotheses. Additional secondary SEM analyses were undertaken to investigate the reciprocal associations suggested in the COSO report (1992. Findings from the primary SEM analysis provide partial support for associations among the COSO components and enhanced monitoring quality that leads to good corporate governance. The results show that control environment is associated with three dimensions of information and communication (information accuracy, information openness, communication and learning. Additionally, two dimensions of information and communication (communication and learning and information feedback flow were found to be associated with risk assessment. An indirect association is supported by the results between control environment and risk assessment through the associations among three dimensions of information and communication (information accuracy, information openness and information feedback flow. Risk assessment is associated with control activities, which is subsequently associated with monitoring. The results of the additional secondary SEM analyses supported the reciprocal associations among risk assessment

  8. Corporate against corporate management

    OpenAIRE

    Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

    2010-01-01

    In contemporary economic performance, corporate governance is considered an essential prerequisite in building a successful system for creating an attractive investment climate, which is characterized by competing companies oriented and efficient financial markets. Good corporate governance is based on principles of transparency, bias, efficiency, timeliness, completeness and accuracy of information at all levels of management. Companies with good corporate governance and afford easier acc...

  9. Conceptual model of elements and dimensions of corporal punishment according to internal and external researches

    Directory of Open Access Journals (Sweden)

    Fariba Khoshbakht

    2012-04-01

    Full Text Available Corporal punishment is using physical force to discipline or correct a child`s behavior so that they experience pain without any harm. Corporal punishment occurs mainly at home or at school. The present study investigated corporal punishment within the family (punishment of children by parents. Reviewing the studies conducted on corporal punishment, the present study examined factors affecting corporal punishment as well as the factors affected by corporal punishment and finally presented a conceptual model of elements and dimensions of corporal punishment applied by parents. The results of the review showed that many background and personality characteristics of both children and parents are involved in corporal punishment. The use of corporal punishment can result in behavioral problems in children both at individual and social levels and all this is influenced by the culture of a society. And since there are some religious instructions regarding the disciplining of children in their religious culture, corporal punishment is not prohibited in Muslim societies. Furthermore, there are some limits and conditions which are difficult to observe. تنبیه بدنی یعنی استفاده از نیروی فیزیکی، برای اصلاح یا کنترل رفتار کودک با هدف و قصد اینکه کودک درد را تجربه کند، اما صدمه‌ای نبیند. تنبیه‌ بدنی عمدتاً در دو سطح خانواده و مدرسه مطرح می‌باشد. در مطالعه حاضر تنبیه‌ بدنی در سطح خانواده (تنبیه کودک توسط والدین مورد بررسی قرار گرفته است. پژوهش حاضر با مطالعه‌ تحقیقات انجام شده در زمینه‌ تنبیه ‌بدنی به بررسی عوامل تأثیر‌گذار بر تنبیه ‌بدنی و تأثیر‌پذیر از آن پرداخته است و در نهایت به ارائه‌ مدلی

  10. Duval Corporation application study: nuclear process energy from PE-CNSG

    International Nuclear Information System (INIS)

    1977-12-01

    The technical and economic studies were performed to examine the possible installation of a small, integral pressurized water reactor as an industrial energy source in the Duval Corporation's Frasch Process sulfur mining operation located in Culberson County, Texas. Since this is the first industrial application study attempted for this type of reactor, it has been a learning process on the nuclear plant side as well as the industrial side, particularly in the area of economic analysis. The importance of considering inflationary effects, the significance of plant financing form, and the annualized, after-tax cash flow and incremental rate-of-return methods of comparison in determing energy costs have all been recognized during the course of the study

  11. International Business Machines (IBM) Corporation Interim Agreement EPA Case No. 08-0113-00

    Science.gov (United States)

    On March 27, 2008, the United States Environmental Protection Agency (EPA), suspended International Business Machines (IBM) from receiving Federal Contracts, approved subcontracts, assistance, loans and other benefits.

  12. Corporate Responsibility

    DEFF Research Database (Denmark)

    Waddock, Sandra; Rasche, Andreas

    2015-01-01

    We define and discuss the concept of corporate responsibility. We suggest that corporate responsibility has some unique characteristics, which makes it different from earlier conceptions of corporate social responsibility. Our discussion further shows commonalities and differences between corporate...... responsibility and related concepts, such as corporate citizenship and business ethics. We also outline some ways in which corporations have implemented corporate responsibility in practice....

  13. An Innovative Approach to Stakeholder Theory: application in spanish transnational corporations

    Directory of Open Access Journals (Sweden)

    Jose Luis Retolaza

    2015-09-01

    Full Text Available Objective – This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. Design/methodology/approach – A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. Findings – The main contributions are: the addition of a new interestbased perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary. Practical implications – A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. Originality/value – There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.

  14. International Conference on Information Science and Applications

    CERN Document Server

    Joukov, Nikolai

    2016-01-01

    This book contains selected papers from the 7th International Conference on Information Science and Applications (ICISA 2016) and provides a snapshot of the latest issues encountered in technical convergence and convergences of security technology. It explores how information science is core to most current research, industrial and commercial activities and consists of contributions covering topics including Ubiquitous Computing, Networks and Information Systems, Multimedia and Visualization, Middleware and Operating Systems, Security and Privacy, Data Mining and Artificial Intelligence, Software Engineering, and Web Technology. The contributions describe the most recent developments in information technology and ideas, applications and problems related to technology convergence, illustrated through case studies, and reviews converging existing security techniques. Through this volume, readers will gain an understanding of the current state-of-the-art information strategies and technologies of convergence sec...

  15. Time Value of Money and Its Applications in Corporate Finance: A Technical Note on Linking Relationships between Formulas

    Science.gov (United States)

    Chen, Jeng-Hong

    2009-01-01

    Time Value of Money (TVM) is the most important chapter in the basic corporate finance course. It is imperative to understand TVM formulas because they imply important TVM concepts. Students who really understand TVM concepts and formulas can learn better in chapters of TVM applications. This technical note intends to present more complete TVM…

  16. Decision 99-18: Range Petroleum Corporation application for a well licence, Sturgeon Lake Area

    International Nuclear Information System (INIS)

    1999-07-01

    Range Petroleum Corporation (Range) applied to the Alberta Energy and Utilities Board (EUB) pursuant to Section 2.020 of the Oil and Gas Conservation Regulations for a well licence to drill a sour oil well from a surface location in Legal Subdivision 4, Section 34, West of the fifth Meridian, directionally to a bottom-hole location under Sturgeon Lake. The purpose of the proposed well would be to obtain sour oil production from the Leduc Formation. The well would be a Level 1 well because it would have a potential maximum hydrogen sulphide release rate of 0.0412 cubic m/s. The EUB received objections to the application from landowners, cattle ranchers, farmers, residents, and cottage owners in the area of the proposed well. The application and intervention were considered at a public hearing on 26 January 1999 in Grande Prairie, Alberta, and the Board viewed the proposed surface location, the previous Lds 3-2 surface location, and the surrounding area prior to the hearing. Having carefully considered the evidence, the Board believed that it would be possible to drill the proposed well safely and with minimal risk, subject to attached conditions. But in light of the unique setting of the area, including the residences and the road and lake configurations, and the difficulty that would exist preparing an effective environmental review process (ERP), the Board deferred its decision on the well licence application until an approved ERP is in place

  17. Evaluasi Penerapan Internal Control dan Pelaksanaan Good Corporate Governance pada PT PLN (Persero Distribusi Jakarta Raya dan Tangerang

    Directory of Open Access Journals (Sweden)

    Iswandi Iswandi

    2011-11-01

    Full Text Available PT. PLN (Persero Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and Good Corporate Governance. The research would like to evaluate the implementation of Internal Control accordance with COSO’s criteria (Committee of Sponsoring Organizations of the Treadway Commission and KNKG’s criteria (Komite Nasional Kebijakan Governance. Based on research found that five components of COSO such as control environment, risk assessment, control activities, information and communication, monitoring have been implemented but unfortunately one of the component such as control activities not yet implemented properly accordance with COSO’s criteria. The company also have been imlemented GCG accordance with KNKG’s criteria but still need development through internalization GCG’s spirit among the employees because some employees still have different perception related to GCG. For example from employee stand point there’s no problem receive special gift or receive special payment from customer and have a conflict of interest when deal with public accountant.

  18. The Relationship between Internal Corporate Social Responsibility and Organizational Commitment within the Banking Sector in Jordan

    OpenAIRE

    Al-bdour; A. Ali.; Ellisha Nasruddin.; Soh Keng Lin

    2010-01-01

    This study attempts to investigate the relationship between internal CSR practices and organizational commitment based on the social exchange theory (SET). Specifically, we examine the impact of five dimensions of internal CSR practices on organizational commitment: health and safety, human rights, training and education, work life balance and workplace diversity. The proposed model was tested on a sample of 336 frontline employees within the banking sector in Jordan. Res...

  19. Corporate internal control system in the process of transformations: formation, development, problems

    OpenAIRE

    Kanapickienė, Rasa

    2009-01-01

    In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task....

  20. The role of risk management in corporate governance: Guidelines and applications

    Directory of Open Access Journals (Sweden)

    Hugh Grove

    2017-11-01

    Full Text Available Risk management should be a key concern of board members to enhance corporate governance in any organization. Eleven key numbers, ratios, and models were advocated in this paper for risk management analyses, including an analysis of their variability with graphs. They are applied to Kaisa, a Chinese property developer, located in Shenzhen but incorporated with limited liability in the Cayman Islands. The importance of such risk management analyses was demonstrated in this paper as Kaisa destroyed $12.9 billion in four different types of investments: $2.2 billion in stock market value, $0.3 billion in private equity investments, $2.5 billion in global bonds, and $7.9 billion in Chinese short-term and long-term debt. Thus, the use of key financial statement metrics, including fraud models and ratios, has been shown here to provide enhanced corporate governance with risk management guidelines and applications. Boards of Directors need to pay attention to key financial statement metrics, which have been shown to work over and over again, as with Kaisa in this paper. These key metrics usually start with operating cash flows which then may indicate problems with debt service (the fixed charge coverage ratio which then may lead to bankruptcy predictions by the Altman bankruptcy model. To cover up such survival problems, companies often resort to earnings management and even fraudulent financial reporting which are typically red flagged by the quality of earnings, the quality of revenues, the new fraud model and the old fraud model

  1. CORPORATE GOVERNANCE IN FINANCIAL INSTITUTIONS: AN APPLICATION ON THE ISTANBUL STOCK EXCHANGE

    OpenAIRE

    MELEK ACAR BOYACIOGLU; YUNUS EMRE AKDOGAN

    2010-01-01

    Corporate governance forms a system in which the objectives of the firm is determined, and points out the ways to achieve these aims and how performance is to be assessed. An efficient corporate governance system both at firm-level and economy in general will provide trust, which is necessary for the market economy to operate properly. Especially negative effects of the problems on economy which can result from deficiencies in the corporate governance of financial institutions urge that speci...

  2. Business communication and globalized English: recent definitions and applications of a concept across the corporate world

    Directory of Open Access Journals (Sweden)

    Fee-Alexandra HAASE

    2014-10-01

    Full Text Available This article approaches ‘business communication’ as a multi-layered economic phenomenon of the corporate society of the globalized business world. In academic education systems and in the business world under the term ‘business communication’ various definitions exist, which are applied across the fields of academic studies and in the business world. After the comparison of definitions of ‘business communication’, we demonstrate the various layers of business communication in the contemporary corporate world based upon a model of the corporate world and these cases using examples of companies implementing ‘business communication’ into their corporate structure.

  3. Health Management Applications for International Space Station

    Science.gov (United States)

    Alena, Richard; Duncavage, Dan

    2005-01-01

    Traditional mission and vehicle management involves teams of highly trained specialists monitoring vehicle status and crew activities, responding rapidly to any anomalies encountered during operations. These teams work from the Mission Control Center and have access to engineering support teams with specialized expertise in International Space Station (ISS) subsystems. Integrated System Health Management (ISHM) applications can significantly augment these capabilities by providing enhanced monitoring, prognostic and diagnostic tools for critical decision support and mission management. The Intelligent Systems Division of NASA Ames Research Center is developing many prototype applications using model-based reasoning, data mining and simulation, working with Mission Control through the ISHM Testbed and Prototypes Project. This paper will briefly describe information technology that supports current mission management practice, and will extend this to a vision for future mission control workflow incorporating new ISHM applications. It will describe ISHM applications currently under development at NASA and will define technical approaches for implementing our vision of future human exploration mission management incorporating artificial intelligence and distributed web service architectures using specific examples. Several prototypes are under development, each highlighting a different computational approach. The ISStrider application allows in-depth analysis of Caution and Warning (C&W) events by correlating real-time telemetry with the logical fault trees used to define off-nominal events. The application uses live telemetry data and the Livingstone diagnostic inference engine to display the specific parameters and fault trees that generated the C&W event, allowing a flight controller to identify the root cause of the event from thousands of possibilities by simply navigating animated fault tree models on their workstation. SimStation models the functional power flow

  4. Factor analysis of processes of corporate culture formation at industrial enterprises of Ukraine

    Directory of Open Access Journals (Sweden)

    Illiashenko Sergii

    2016-06-01

    Full Text Available Authors have analyzed and synthesized the features of formation and development of the corporate culture at industrial enterprises of Ukraine and on this basis developed recommendations for application in the management of strategic development. During the research authors used the following general scientific methods: at research of patterns of interaction national culture, corporate culture and the culture of the individual authors used logical generalization method; for determining factors influencing corporate culture formation with the level of occurrence authors used factor analysis; for trend analysis of the corporate culture development at appropriate levels authors used comparative method. Results of the analysis showed that macro- and microfactors are external and mezofaktors (adaptability of business and corporate governance, corporate ethics, corporate social responsibility and personnel policies, corporate finance are internal for an enterprise. Authors have identified areas for each of the factors, itemized obstacles to the establishment and development of corporate culture at Ukrainian industrial enterprises and proposed recommendations for these processes management.

  5. ANALISIS PENGARUH MEKANISME INTERNAL DAN EXTERNAL CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DAN KEBIJAKAN DIVIDEN PERUSAHAAN (Studi Empiris Pada Perusahaan Go Publik di Pasar Modal Indonesia

    Directory of Open Access Journals (Sweden)

    Christiana Fara Dharmastuti

    2015-04-01

    Dividend policy is an interesting topic to be discussed despite the fact that there are contentious arguments on theories about dividend. In this research dividend policy will be viewed through the agency theory by considering the effect of the company's corporate governance, in particular through the separation mechanism of internal and external corporate governance (Gillan, 2006 which are mediated by profitability. The study was conducted by all non-financial companies at the Indonesia Stock Exchange from 2007 to 2010. AMOS 16.0 program is used in estimating the completion path model and testing hypotesis. The results shows that the mechanisms of internal corporate governance via the existence of independent commissioner and executive compensation can not significantly influence the company's financial performance, while mechanisms of external corporate governance as measured by the stability and the percentage of institutional ownership significantly influence the companys financial performance. This indicates that the external corporate governance has a greater power to monitor and influence the financial policies of the company.

  6. The 'International' and the 'Global' as Complementary Power Strategies within Corporate Roman Catholicism

    Directory of Open Access Journals (Sweden)

    Kenneth Houston

    2010-09-01

    Full Text Available The putative resurgence of religious belief and its reinvigorated socio-political importance – or at least prominence – has prompted critical reflection on religion, broadly defined, as a new force in politics. This paper examines the ‘global’ and ‘international’ role of Roman Catholicism. Roman Catholicism has manifested itself as an actor on the international stage and as a trans-national and global ‘community’. Frequently the conceptual dividing line between these is ambiguous. Vatican City and the Holy See have both been accorded international status, the former since the conclusion of the Lateran Treaty by Italy’s fascist leader, Benito Mussolini, in 1929, the latter since the mid nineteenth century following the absorption of the Papal States into the newly unified Italian Republic. The Holy See also enjoys a special status position within the United Nations system as a non-member observer state. Following revelations of clerical child abuse the Holy See was put on the defensive in several national contexts in a public controversy that resonated much more widely. This trans-nationally organised religion has mobilised both nationally and internationally to defend its institutional interests. Through an examination of empirical instances the study sidesteps the question of whether religions are ‘global’ or ‘international’ phenomena, and draws attention to the distinct power modalities operative at the level of both international politics and in transnational or global organisation.

  7. Innovation, corporate strategy and cultural context : what is the mission for international business communication?

    NARCIS (Netherlands)

    Ulijn, J.M.; O'Hair, D.; Weggeman, M.C.D.P.; Ledlow, G.; Hall, H.T.

    2000-01-01

    A global economy requires business organizations to cultivate their international holdings by respecting the national differences of their host countries and coordinating efforts for rapid innovation. In this essay we first review relevant literature in the areas of communication and innovation and

  8. Application of Life Cycle Assessment for Corporate Sustainability : Integrating environmental sustainability in business for value creation

    NARCIS (Netherlands)

    Manda, B.M.K.

    2014-01-01

    The main objective of this research is to make a contribution to bridge the gap between sustainability science and business management by improving the integration of sustainability in core business of corporations. The core business of corporations is to provide products and services to meet

  9. Corporate social responsibility: How internal and external CSR perceptions influence employee outcomes

    OpenAIRE

    Kroh, Julia

    2014-01-01

    A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics Employees can be considered the inner workings of an organization. With CSR on the rise it is surprising to find comparatively little research exploring how CSR impacts such an existential stakeholder group. This study aims to theoretically explore and empirically test if internal and external CSR perceptions affect employees’ organizational...

  10. Estimating the Term Structure With a Semiparametric Bayesian Hierarchical Model: An Application to Corporate Bonds1

    Science.gov (United States)

    Cruz-Marcelo, Alejandro; Ensor, Katherine B.; Rosner, Gary L.

    2011-01-01

    The term structure of interest rates is used to price defaultable bonds and credit derivatives, as well as to infer the quality of bonds for risk management purposes. We introduce a model that jointly estimates term structures by means of a Bayesian hierarchical model with a prior probability model based on Dirichlet process mixtures. The modeling methodology borrows strength across term structures for purposes of estimation. The main advantage of our framework is its ability to produce reliable estimators at the company level even when there are only a few bonds per company. After describing the proposed model, we discuss an empirical application in which the term structure of 197 individual companies is estimated. The sample of 197 consists of 143 companies with only one or two bonds. In-sample and out-of-sample tests are used to quantify the improvement in accuracy that results from approximating the term structure of corporate bonds with estimators by company rather than by credit rating, the latter being a popular choice in the financial literature. A complete description of a Markov chain Monte Carlo (MCMC) scheme for the proposed model is available as Supplementary Material. PMID:21765566

  11. The importance of corporate brand identity in business management: An application to the UK banking sector

    Directory of Open Access Journals (Sweden)

    Isabel Buil

    2016-01-01

    Full Text Available Corporate brand identity management is a key issue for any organisation. Accordingly, its study is a research field of great interest. This paper seeks to broaden the understanding of this strategic activity and its effects. Specifically, it investigates the concept of corporate brand identity from the employees’ perspective in the UK financial banking sector and analyses the link between brand identity management and employees’ attitudes and behaviours. Results indicate that organisations should pay special attention to the corporate brand identity management, given its influence on employees’ commitment with their organisations, as well as their brand performance and satisfaction.

  12. Perancangan Corporate Identity Astro Rent Car Surabaya

    OpenAIRE

    Gunardi, Yohanes Calvin; Negara, I Nengah Sudika; Aryanto, Hendro

    2017-01-01

    Corporate Identity merupakan hal yang krusial dalam perkembangan sebuah Perusahaan dalam segi internal maupun eksternal. Dalam membuat perancangan Corporate identity yang efektif, perancangan ini menampilkan segala teori dan ilmu yang berhubungan dengan Corporate identity. Dengan adanya perancangan ini diharapkan para pembaca mengerti betapa pentingnya peran sebuah corporate identity yang tepat dan mengena.Kata kunci: corporate identity, Astro, logo.

  13. 45 CFR 2519.500 - How does the Corporation review an application?

    Science.gov (United States)

    2010-10-01

    ..., specify projects that involve leadership development of school-age youth; or (10) Describe the needs that... technology, or child welfare. (c) In addition, the Corporation may designate additional review criteria in an...

  14. Applicable international environmental impact assessment laws for ...

    African Journals Online (AJOL)

    Lawrence Hart

    1971-05-28

    May 28, 1971 ... appraise selected International Environmental laws and the Nigerian Environmental Impact Assessment methodology ... maze of pipelines, delivery lines, flow lines, canals and .... Toxic Materials and international waterways.

  15. 6th International Workshop Soft Computing Applications

    CERN Document Server

    Jain, Lakhmi; Kovačević, Branko

    2016-01-01

    These volumes constitute the Proceedings of the 6th International Workshop on Soft Computing Applications, or SOFA 2014, held on 24-26 July 2014 in Timisoara, Romania. This edition was organized by the University of Belgrade, Serbia in conjunction with Romanian Society of Control Engineering and Technical Informatics (SRAIT) - Arad Section, The General Association of Engineers in Romania - Arad Section, Institute of Computer Science, Iasi Branch of the Romanian Academy and IEEE Romanian Section.                 The Soft Computing concept was introduced by Lotfi Zadeh in 1991 and serves to highlight the emergence of computing methodologies in which the accent is on exploiting the tolerance for imprecision and uncertainty to achieve tractability, robustness and low solution cost. Soft computing facilitates the use of fuzzy logic, neurocomputing, evolutionary computing and probabilistic computing in combination, leading to the concept of hybrid intelligent systems.        The combination of ...

  16. Green Economy through the Rosia Montana Case - Best Solution in the Context of Schemes Offshore Routed by the International Corporations

    Directory of Open Access Journals (Sweden)

    Nicolae Moroianu

    2016-05-01

    Full Text Available The object of researching paper, prepared by the student Nicolae Moroianu, under by Anişoara POPA, doc. conf. at University of Galati Lower Danube in analysis of the controversial case ” Roşia Montană - gold exploitation”. The utility of estimating needs for a structured analysis of the Roşia Montană case it is actually in Romanian society. Acording with the last 15 years, many conflicting tensions occurred between citizens, corporate officials, journalists, civil society actors and Presidential, Government and Parliament representatives. In this period, all stakeholders have provided often conflicting information and opinions on the benefits and risks in exploitation of gold and silver minerals from the Apuseni Mountains, by a Canadian majority-owned company. In 2016, mine opponents enjoyed a major victory when the village of Rosia Montana and surrounding Transylvania region were nominated to become a UNESCO World Heritage site, a designation protesters hope will secure international support and protection to the area. Still, the company continues to build the mine. Gabriel Resources is now threatening to sue the Romanian government under investment agreements for rejecting the mine. If they make good on this threat, the country could be embroiled in a World Bank tribunal trial for months.

  17. The Role of Cultural Compatibility in Effective Management The Application of Cultural Four-dimensional Model in Transnational Corporations

    Institute of Scientific and Technical Information of China (English)

    成哲

    2015-01-01

    Cross-cultural management is often regarded as a discipline of international management focusing on cultural encounters between the organization and the nation-state, and providing tools to tackle cultural difl'erences seen as sources of conflict, friction or misunderstanding. Based on Greet Hofstede' s Cultural Model, this paper attempts to shed some light on effective corporation management through cultural analysis of the difl'erences between China and western countries. The paper puts more emphasis on the impact of cultural compatibility on effective corporation man- agement through the case study of China, Japan, Germany and America. The author argues that managers and employ- ees involved in companies with diverse cultural backgrounds should be integrated and developed into a specific local context through interlocking their cultural identifications and the organizational practices.

  18. Abstracts of 2. International conference on lasers and their applications

    International Nuclear Information System (INIS)

    1993-01-01

    The following topics are presented at 2. international conference on lasers and their applications in Iran: laser principle and technology, laser applications in spectroscopy; nonlinear optics; industry; medicine; and laser related techniques

  19. Rand Corporation

    Science.gov (United States)

    ... Jobs at RAND Media Resources Congressional Resources Doing Business with RAND Supporting RAND Educational Opportunities Alumni Association Follow RAND Corporation on Facebook RAND Corporation on Twitter RAND Corporation on LinkedIn ...

  20. Understanding Corporate Culture.

    Science.gov (United States)

    Cluff, Gary A.

    1988-01-01

    Considers concept of corporate culture and discusses several values which can be considered when assessing corporate culture, and the "compatibility scales" used to measure them. Included are discussions of employee attitudes, work atmosphere, internal communications, management style, employment opportunity, stability, business ethics, corporate…

  1. Sanctioning international protection applicants for choosing the country of asylum

    Directory of Open Access Journals (Sweden)

    Polona Mozetič

    2016-06-01

    Full Text Available Major disparities in the regulation and application of international protection exist among EU member states. Therefore, applicants for international protection want to choose the state where they lodge an application. Instead of harmonizing law on international protection, member states sanction applicants for international protection who lodge an application in the preferred member states and not in the one responsible under the Dublin III Regulation. According to the New International Protection Act, implementing EU procedural directive, it may be assumed that an applicant implicitly withdrew her/his application, if s/he left the asylum home without authorisation, and in that case the procedure is discontinued. If an applicant lodges a subsequent application after more than nine months or more than once, her/his application will possibly not be subject of a substantial examination.In order to prevent ”asylum shopping” EU allows for the possibility that some applicants, who would be entitled to refugee status or subsidiary protection, are never granted such protection. However, this is contrary to the principle of non-refoulement as developed in the case-law of the ECtHR and the Constitutional Court of the Republic of Slovenia. Mechanisms that aim to prevent ”asylum shopping” may be contrary to the well-established principles of human rights protection, unfair or unreasonable and affect the most marginalized applicants for international protection.

  2. Effect Of Implementation Of Good Corporate Governance And Internal Audit Of The Quality Of Financial Reporting And Implications Of Return Of Shares

    Directory of Open Access Journals (Sweden)

    Erlynda Y. Kasim

    2015-08-01

    Full Text Available Abstract The quality of financial reporting produced by the company are expected to meet the quality characteristics to Achieve the objective of the conceptual framework of financial reporting. Good implementation of adequate corporate governance in a company is one of the factors that Determine the quality of financial reporting. Similarly the internal implementation of audit firm certainly factors Affect the quality of financial reporting. Quality financial reporting will certainly get a market response that can be seen from the level of the stock return. The paper examines two independent variables items namely Good Corporate Governance and Internal Audit and its influence on the quality of financial reporting and its implications to Return Shares. In the design of this study will be performed on companies listed in the Indonesia Stock Exchange with multiple linear regression method.

  3. An integral approach to corporate environmentalism and its application to a country in transition

    Directory of Open Access Journals (Sweden)

    Domen Bajde

    2012-06-01

    Full Text Available In this paper we propose and implement an integral approach to corporate environmentalism. Our integral model accounts not only for corporate environmentalism motivation and conception but also for corporate environmentalism mode and speed of implementation. A broad range of identified corporate environmentalism dimensions helps characterize fi ve basic groups of companies we propose to name “non-compliers,” “legalistic incrementalists,” “greenwashers,” “incremental innovators,” and “radical innovators.” We then seek to empirically verify the soundness of the proposed integral typology by surveying a large sample of Slovenian manufacturing companies. Maximum likelihood probit estimation, exploratory factor analysis, cluster analysis andbinary logistic modeling are used in the empirical analysis. Our main conclusions are twofold: (1 The integral approach to corporate environmentalism works: in the framework of a small open transitional economy, the model differentiates wellamong different groups of companies. (2 There are no radical innovators among Slovenian companies, and less than one third of the companies are actively thinking and acting in line of environment-friendly processes and products. This fi nding can be partially explained by the fact that Slovenian economy still has some transitional characteristics.

  4. Corporate Business Diplomacy

    DEFF Research Database (Denmark)

    Søndergaard, Mikael

    2014-01-01

    This article illustrates the interdisciplinary nature of the field of corporate business diplomacy using examples from academic disciplines, such as economics and political science, which can contribute to the understanding of corporate business diplomacy. Examples also show that corporate business...... diplomacy can complement business theories such as stakeholder theory and agency theory. Examples from practice show that in a broad sense, corporate business diplomacy is concerned with managing external stakeholders, while in a narrow sense, it is concerned with managing internal stakeholders....... The usefulness of an analytical research triangulation is illustrated....

  5. China general nuclear power corporation--The recent research and application of the modular technology in nuclear power engineering

    International Nuclear Information System (INIS)

    Lu Qinwu

    2014-01-01

    Modular design and construction is one of the distinctive features of the 3"r"d generation nuclear power technology. In order to promote the technological innovations in nuclear power engineering design and construction and develop the self-owned modular technology, China General Nuclear Power Corporation (CGN) has carried out the R and D and application of the modular technology based on the CPR1000-type nuclear power plants, and has made the national-level achievements in the establishment of modular design technology system, development of 3D modular design system and application of modular construction of containment steel liner in the demonstration projects. (author)

  6. Practical applications of internal dose calculations

    International Nuclear Information System (INIS)

    Carbaugh, E.H.

    1994-06-01

    Accurate estimates of intake magnitude and internal dose are the goal for any assessment of an actual intake of radioactivity. When only one datum is available on which to base estimates, the choices for internal dose assessment become straight-forward: apply the appropriate retention or excretion function, calculate the intake, and calculate the dose. The difficulty comes when multiple data and different types of data become available. Then practical decisions must be made on how to interpret conflicting data, or how to adjust the assumptions and techniques underlying internal dose assessments to give results consistent with the data. This article describes nine types of adjustments which can be incorporated into calculations of intake and internal dose, and then offers several practical insights to dealing with some real-world internal dose puzzles

  7. Corporate Branding and Corporate Reputation

    DEFF Research Database (Denmark)

    Karmark, Esben

    2013-01-01

    Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through o...... for corporate brands and corporate communication.......Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through...... organizational culture and identity, and how, although characterized by parallel developments, new ideas and models from a “third” wave of corporate branding challenge prevailing assumptions of corporate reputation particularly in terms of the assumptions that reputations emerge from authentic and transparent...

  8. Foreign direct liability and beyond. Exploring the role of tort law in promoting international corporate social responsibility and accountability

    NARCIS (Netherlands)

    Enneking, L.F.H.

    2012-01-01

    Western societies are witnessing an emerging socio-legal trend towards transnational civil litigation against multinational corporations in relation to harm caused to people and planet abroad. Increasingly, individuals and communities from developing host countries who have been detrimentally

  9. Application of Artificial Intelligence to the DoD Corporate Information Management (CIM) Program

    Science.gov (United States)

    1992-04-01

    problem of balancing the investments of the corporation between several possible assets; buildings, machine tools, training, R&D and "information...and quality of worklife /learning/empowerment. For the moment the driving factor for the DoD has been identified as cost reduction, however it is clear

  10. Application of Universal Design for Learning in Corporate Technical Training Design: A Quantitative Study

    Science.gov (United States)

    Irbe, Aina G.

    2016-01-01

    With the rise of a globalized economy and an overall increase in online learning, corporate organizations have increased training through the online environment at a rapid pace. Providing effective training the employee can immediately apply to the job has driven a need to improve online training programs. Numerous studies have identified that the…

  11. Corporate governance in the Netherlands : an overview of the application of the Tabaksblat Code in 2004

    NARCIS (Netherlands)

    Akkermans, Dirk; van Ees, Hans; Hermes, Niels; Hooghiemstra, Reggy; van der Laan, Gerwin; Postma, Theo; van Witteloostuijn, Arjen

    2007-01-01

    This article examines the overall acceptance of the best practice provisions contained in the Dutch corporate governance code and identifies those that receive comparably less agreement among 150 Dutch listed companies in 2004. The findings indicate a high level of compliance with the Code.

  12. 26 CFR 1.381(b)-1 - Operating rules applicable to carryovers in certain corporate acquisitions.

    Science.gov (United States)

    2010-04-01

    ... for the purpose of winding up its affairs, paying its debts, and distributing any remaining balance of... DISTRIBUTION OR TRANSFER PURSUANT TO § 1.381(b)-1(b)(2),” and must include: [INSERT NAME AND EMPLOYER IDENTIFICATION NUMBER (IF ANY) OF DISTRIBUTOR OR TRANSFEROR CORPORATION] AND [INSERT NAME AND EMPLOYER...

  13. Assessing the marketing potential of communicating corporate social responsibility of a supply chain: method and application

    NARCIS (Netherlands)

    Verhees, F.J.H.M.; Kuipers, A.; Meulenberg, M.T.G.

    2006-01-01

    Abstract This article provides a method to assess the marketing potential of communicating corporate social responsibility of (agricultural) supply chains. The willingness of small firms in agricultural supply chains to make available information about certain dimensions of CSR is measured and

  14. Lady Justice and the Corporate Visor: An Application of Routine Activity Theory as a Synthesized Theoretical Framework for Explaining Corporate Crime

    National Research Council Canada - National Science Library

    Anderson, James

    2000-01-01

    ... social problems of violent and property crimes. However, the criminological community has all but ignored this useful theoretical tool as an apropos explanatory framework for our most insidious and prolific crime problem: corporate crime...

  15. Corporate finance

    OpenAIRE

    P. Quiry; Y. Le Fur; A. Salvi; M. Dallocchio; P. Vernimmen

    2011-01-01

    Corporate Finance: Theory and Practice, 3rd Edition, the website www.vernimmen.com and the Vernimmen.com newsletter are all written and created by an author team who are both investment bankers/corporate financiers and academics. This book covers the theory and practice of Corporate Finance from a truly European perspective. It shows how to use financial theory to solve practical problems and is written for students of corporate finance and financial analysis and practising corporate financie...

  16. Application of the International Classification of Functioning ...

    African Journals Online (AJOL)

    .There were no statistically significant associations between application of the ICF framework and profession (p=0.680), ICF application and years in clinical practice (p=0.557) and training and record keeping practices (p=1.000). Conclusion: Standard guidelines for evaluating patients with different conditions derived from ...

  17. CORPORATE GOVERNANCE-THE ROLE AND APPLICATION OF THE PRINCIPLE OF TRANSPARENCY

    Directory of Open Access Journals (Sweden)

    Fulop Melinda Timea

    2011-07-01

    Full Text Available The aim of the current research is to clarify the concept of corporate governance as we believe it is a relatively new concept at national level. At the same time, our analysis focused on the manner in which the principle of transparency has been incorporated into the recommendations and regulations/provisions of the Bucharest Stock Exchange (Romanian: BVB and how this principle has been applied by the companies listed with the BVB. In order to accomplish the objectives of our research, we adopted a deductive approach, from general to specific, by means of which we were able to combine qualitative with quantitative studies. Therefore, our approach started from the definition found within the principles of OECD according to which corporate governance is the system by which companies are run and controlled. In Romania, the concept of corporate governance was first advanced in 1999 by the Strategic Alliance of the Business Associations (Romanian: ASAA, which drew up a Voluntary code of corporate governance in association with the Confederation of Private Entrepreneurs in Timis county and the Chamber of Commerce and Industry of Romania and Bucharest. Another facet of our research is the principle of transparency and the manner in which entities should put it to practice in order to ensure efficient corporate governance. To this effect, since the beginning of 2009 the entities listed with the BVB have been under obligation to report which recommendations of the new Corporate Governance Code have actually been implemented by the company in the current financial year by disclosing to BVB the Comply or Explain Statement. The findings of our research show that the concept of corporate governance has lately been a matter for intense debate due to the famous financial failures in recent years. In 2009, Transelectrica was the only company in tier I of the BVB which filled in and submitted the Comply or Explain Statement. Therefore, we believe that

  18. 17 CFR 289.1 - Applicability of this part.

    Science.gov (United States)

    2010-04-01

    ... CORPORATION ACT § 289.1 Applicability of this part. This part (Regulation IFC) prescribes the reports to be filed with the Securities and Exchange Commission by the International Finance Corporation (“IFC”) pursuant to section 13(a) of the International Finance Corporation Act. ...

  19. Creating corporate advantage.

    Science.gov (United States)

    Collis, D J; Montgomery, C A

    1998-01-01

    What differentiates truly great corporate strategies from the merely adequate? How can executives at the corporate level create tangible advantage for their businesses that makes the whole more than the sum of the parts? This article presents a comprehensive framework for value creation in the multibusiness company. It addresses the most fundamental questions of corporate strategy: What businesses should a company be in? How should it coordinate activities across businesses? What role should the corporate office play? How should the corporation measure and control performance? Through detailed case studies of Tyco International, Sharp, the Newell Company, and Saatchi and Saatchi, the authors demonstrate that the answers to all those questions are driven largely by the nature of a company's special resources--its assets, skills, and capabilities. These range along a continuum from the highly specialized at one end to the very general at the other. A corporation's location on the continuum constrains the set of businesses it should compete in and limits its choices about the design of its organization. Applying the framework, the authors point out the common mistakes that result from misaligned corporate strategies. Companies mistakenly enter businesses based on similarities in products rather than the resources that contribute to competitive advantage in each business. Instead of tailoring organizational structures and systems to the needs of a particular strategy, they create plain-vanilla corporate offices and infrastructures. The company examples demonstrate that one size does not fit all. One can find great corporate strategies all along the continuum.

  20. Corporate Law and Corporate Governance

    OpenAIRE

    Roberta Romano

    1998-01-01

    We have seen a revival in interest in corporate law and corporate governance since the 1980s, as researchers applied the tools of the new institutional economics and modern corporate finance to analyze the new transactions emerging in the 1980s takeover wave. This article focuses on three mechanisms of corporate governance to illustrate the analytical usefulness of transaction cost economics for corporate law. They are the board of directors; relational investing, a form of block ownership in...

  1. International cooperation in the field of radiation application

    International Nuclear Information System (INIS)

    Sato, Shoichi

    1993-01-01

    Bilateral and multilateral research cooperations have been implemented at TRCRE, JAERI, producing favourable results in the field of radiation application. Frameworks and some achievements are described and the significance of the international cooperation is discussed. (Author)

  2. Updating the INDAC computer application of internal dosimetry

    International Nuclear Information System (INIS)

    Bravo Perez-Tinao, B.; Marchena Gonzalez, P.; Sollet Sanudo, E.; Serrano Calvo, E.

    2013-01-01

    The initial objective of this project is to expand the application INDAC currently used in internal dosimetry services of the Spanish nuclear power plants and Tecnatom for estimating the effective doses of internal dosimetry of workers in direct action. or in-vivo dosimetry. (Author)

  3. 78 FR 39327 - Bio Diagnostic International; Denial of Application

    Science.gov (United States)

    2013-07-01

    ... DEPARTMENT OF JUSTICE Drug Enforcement Administration [Docket No. 11-63] Bio Diagnostic... Control, Drug Enforcement Administration, issued an Order to Show Cause to Bio Diagnostic International... application of Bio Diagnostic International, Inc., for a DEA Certificate of Registration as a distributor of...

  4. Forensic applications of microscopical infrared internal reflection spectroscopy

    Science.gov (United States)

    Tungol, Mary W.; Bartick, Edward G.; Reffner, John A.

    1994-01-01

    Applications of microscopical infrared internal reflection spectroscopy in forensic science are discussed. Internal reflection spectra of single fibers, hairs, paint chips, vehicle rubber bumpers, photocopy toners, carbon copies, writing ink on paper, lipstick on tissue, black electrical tape, and other types of forensic evidence have been obtained. The technique is convenient, non-destructive, and may permit smeared materials to be analyzed in situ.

  5. Corporate governance versus corporate governance : an international review: uma análise comparativa da produção acadêmica do tema governança corporativa

    Directory of Open Access Journals (Sweden)

    Henrique César Melo Ribeiro

    2014-01-01

    Full Text Available Este artículo analizó comparativamente la producción académica del tema Gobernanza Corporativa sobre la óptica de los siguientes periódicos: Corporate Governance y Corporate Governance: An International Review, en el período de 2001 a 2012. Metodológicamente se realizó un estudio bibliométrico con análisis de redes sociales, en un universo de 1.008 artículos. Los resultados permiten concluir que hay una centralidad de red de los autores, IESs y países. Kakabadse, N., fue el autor más proficuo; Cranfield University, fue la IES que más publicó; Inglaterra, el país más productivo. Las temáticas más vistas en los artíc ulos fueron: Consejo de Administración, Responsabilidad Social Corporativa y Estructura de Propiedad.

  6. Internal Combustion Engine Principles with Vehicle Applications

    DEFF Research Database (Denmark)

    Sorenson, Spencer C

    The book is an introductory text on the subject of internal combustion engines, intended for use in engineering courses at the senior or introductory graduate student level. The focus in on describing the basic principles of engine operation on a broad basis, to provide a foundation for further...... exchange processes, combustion in different engine types, exhaust emissions, engine control including mean value engine models, pressure charging, fuels and fuel systems, balancing, friction, and heat transfer. In addition, methods to establish the connection between engine characteristics and vehicle...

  7. Corporate Language Policies

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

  8. Corporate Language Policies

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    2015-01-01

    This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

  9. Comparison of international initiative on corporate social responsibility in mining%矿业企业社会责任的国际倡议比较研究

    Institute of Scientific and Technical Information of China (English)

    孙春强; 刘伯恩

    2014-01-01

    This paper classifies and makes comparative analysis of the important international corporate social responsibility initiatives in mining ,including the United Nations Global Compact ,the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy ,OECD Guidelines for Multinational Enterprises ,Global Reporting Initiative Sustainability Reporting Guidelines ,International Council on Mining and Metals Sustainable Development Principles , Extractive Industries Transparency Initiative .It also makes judgment of future trends ,and suggests that Chinese"going out"-mining companies should respond to corporate social responsibility and comply with the important international initiatives , participate in setting rules ,for good corporate image and the greatest benefits .%本文对包括联合国《全球契约》、国际劳工组织《关于跨国企业和社会政策的三方宣言》、经济合作与发展组织《跨国企业准则》、全球报告倡议组织可持续发展报告指南、国际采矿与金属理事会可持续发展准则以及《采掘业透明倡议》等在内的影响矿业企业社会责任的重要国际倡议进行了分类和比较分析,并对企业社会责任未来的发展趋势做出判断,建议我国“走出去”的矿业企业响应和遵守有重要影响力的社会责任国际倡议,参与规则的制定,从而树立良好的企业形象,争取最大的利益。

  10. IS AN INTERNATIONAL CORPORATE HUMAN RIGHTS LIABILITY FRAMEWORK NEEDED? AN ECONOMIC POWER, BUSINESS AND HUMAN RIGHTS, AND AMERICAN EXTRATERRITORIAL JURISDICTION ANALYSIS

    Directory of Open Access Journals (Sweden)

    Carlos Arevalo

    2013-11-01

    Full Text Available All companies, regardless of the sector they belong to, can positively or negatively impact human rights. Governments are increasingly aware of the benefits that free trade brings their nations, which has led them to do whatever is necessary to attract foreign investment, even if it means to act against the interests of their own people. The power relationship between corporations and states generates a tension derived from their nature: while the objective of states is the welfare of its members, the purpose of corporations is profit. It is in the crack generated by the collision of powers and purposes between these two actors, that this article is intended to raise the discussion on the need to establish an international framework for corporate liability for human rights violations. To achieve its goal, the article will analyze the opportunities and obstacles raised by the exercise of extraterritorial jurisdiction in the American context and its relationship with the developments in the business and human rights field.

  11. Influence of management style on employee views of corporate reputation. Application to audit firms

    Directory of Open Access Journals (Sweden)

    Isabel Olmedo-Cifuentes

    2014-10-01

    Full Text Available In the current economic context where the behaviour of firms is carefully examined by the markets, the corporate reputation which is generated by organisations among their stakeholders may facilitate their success. Since employees are actively involved in its shaping and influence the overall perception of the firm's corporate reputation, the aim of this research is to improve the management of the employee views of reputation in order to increase its global evaluation. To do this, we analyse whether the existence of a characteristic management style influences the employee views of reputation, studying the effect of control variables such as employee age, gender, level of education or job position. Using a sample of 148 employees of Spanish accounting audit firms, we develop a specific tool for measuring the reputation from the employee perspective of service SMEs, as well as confirming that a strong participative management style promotes a better perception of reputation by employees than a competitive style. Hence, this study reflects that men prefer a competitive management style. Also, a high level of education along with job position has a positive impact on the preference of a participative style with the job position being the main moderating variable of the proposed model.

  12. 26 CFR 1.304-4T - Special rule for the use of related corporations to avoid the application of section 304...

    Science.gov (United States)

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... transactions involving controlled corporations. The purpose of this section is to prevent the avoidance of the.... CFC1 is organized in Country X, which imposes a high rate of tax on the income of CFC1. P also wholly...

  13. International Conference on Frontiers of Intelligent Computing : Theory and Applications

    CERN Document Server

    Bhateja, Vikrant; Udgata, Siba; Pattnaik, Prasant

    2017-01-01

    The book is a collection of high-quality peer-reviewed research papers presented at International Conference on Frontiers of Intelligent Computing: Theory and applications (FICTA 2016) held at School of Computer Engineering, KIIT University, Bhubaneswar, India during 16 – 17 September 2016. The book presents theories, methodologies, new ideas, experiences and applications in all areas of intelligent computing and its applications to various engineering disciplines like computer science, electronics, electrical and mechanical engineering.

  14. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  15. Impact of organisational practices and language on an international business cooperation : the case of a German-Slovakian corporation

    OpenAIRE

    Schröder, Christin Irma

    2015-01-01

    In the course of the EU integration process, Slovakia became a target of choice for German investors. The percentage of German foreign direct investment has increased sharply since 1995. A growing number of German small to medium sized enterprises discover Slovakia as profitable location for outsourcing and offshoring. However, little is known about German-Slovakian corporations and expatriate management in Slovakia. The aim of the study is to get an understanding of the impact of organisa...

  16. Corporate mobility: Impacts on life domains and implications for work-life balance of international business travelers and expatriates

    OpenAIRE

    Tretyakevich, Natalia; Maggi, Rico

    2016-01-01

    In my dissertation I aim to explore the impacts of work-related mobility on job, family life and personal well-being of the travelling employees. To do so, three studies have been conducted with the purpose to investigate business travel behavioral patterns and impacts of work-related mobility on various life domains of the three segments, namely frequent corporate business travelers, expatriates and travelling academics, for whom the issues of travel stress and work-life balance are of ...

  17. Application of ICRP recommendations relevant to internal dose

    International Nuclear Information System (INIS)

    Cowser, K.E.; Snyder, W.S.; Struxness, E.G.

    1969-01-01

    The intent of this paper is to review several of the basic concepts of radiation protection (with emphasis on internal dose) currently recommended by the International Commission on radiological Protection (ICRP), to summarize the assumptions and methods used in the calculation of internal dose, and to illustrate by example the practical application of the pertinent guidelines. Two broad subject areas are considered: (1) standards of radiation protection and (2) bases of internal dose estimation. Topics discussed within the framework of radiation protection standards include maximum permissible dose, categories of radiation exposure, maximum permissible dose commitment, simultaneous internal and external exposure, multiple organ exposure, and size of the exposed group. Discussion of internal dose estimation is limited to selected items that include the body burden of radionuclides and the calculation of absorbed dose, the dose equivalent, the derivation of maximum permissible concentration (MPC), the relationship of stable element intake to the MPC, and short term and chronic exposure situations. (author)

  18. Application of ICRP recommendations relevant to internal dose

    Energy Technology Data Exchange (ETDEWEB)

    Cowser, K E; Snyder, W S; Struxness, E G [Health Physics Division, Oak Ridge National Laboratory, Oak Ridge, TN (United States)

    1969-07-01

    The intent of this paper is to review several of the basic concepts of radiation protection (with emphasis on internal dose) currently recommended by the International Commission on radiological Protection (ICRP), to summarize the assumptions and methods used in the calculation of internal dose, and to illustrate by example the practical application of the pertinent guidelines. Two broad subject areas are considered: (1) standards of radiation protection and (2) bases of internal dose estimation. Topics discussed within the framework of radiation protection standards include maximum permissible dose, categories of radiation exposure, maximum permissible dose commitment, simultaneous internal and external exposure, multiple organ exposure, and size of the exposed group. Discussion of internal dose estimation is limited to selected items that include the body burden of radionuclides and the calculation of absorbed dose, the dose equivalent, the derivation of maximum permissible concentration (MPC), the relationship of stable element intake to the MPC, and short term and chronic exposure situations. (author)

  19. 26 CFR 1.11-1 - Tax on corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax on Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax...

  20. Business Systems and Corporate Governance

    DEFF Research Database (Denmark)

    Pedersen, Torben; Thomsen, Steen

    1999-01-01

    The paper tests the applicability of Whitley' s business systems framework to the study of international differences in corporate ownership structure. In support of Whitley' s framework we document the existence of large differences among the largest companies in 12 European nations. Furthermore we...... find that these differences can be partly attributed to the institutional determinants stressed by Whitley: structure of the financial system, government regulation and labour relations. However, we also find evidence of microeconomic effects attributable to firm size and industry structure which cut...... across national borders and which influence cross country variations in ownership structure. We conclude that ownership structures are influenced by both economic and system effects....

  1. Revisiting the Complexities of Corporate Branding

    DEFF Research Database (Denmark)

    Gyrd-Jones, Richard; Merrilees, Bill; Miller, Dale

    2013-01-01

    The evolution of corporate branding literature since the seminal paper by Balmer is evaluated. The literature exhibits signs of maturing, which is evidenced by multiple theoretical underpinnings and a widening scope. Four themes are identified: (i) corporate brand as differentiation; (ii) corporate...... brand as corporate communication; (iii) corporate brand as a values-based approach; and (iv) corporate brand as internal branding approaches. We give special attention to issues of corporate communication, corporate identity, corporate vision, multiple stakeholders, alignment, multiple voices, corporate...... values and organisational culture. The themes are examined through a ‘paradox’ lens. Each theme is discussed in terms of the theoretical challenges arising from complexities in that aspect of corporate branding, ensuing apparent paradoxes and possible solutions for each paradox. The paradoxes...

  2. Documentation of quality improvement exposure by internal medicine residency applicants.

    Science.gov (United States)

    Kolade, Victor O; Sethi, Anuradha

    2016-01-01

    Quality improvement (QI) has become an essential component of medical care in the United States. In residency programs, QI is a focus area of the Clinical Learning Environment Review visits conducted by the Accreditation Council for Graduate Medical Education. The readiness of applicants to internal medicine residency to engage in QI on day one is unknown. To document the reporting of QI training or experience in residency applications. Electronic Residency Application Service applications to a single internal medicine program were reviewed individually looking for reported QI involvement or actual projects in the curriculum vitae (CVs), personal statements (PSs), and letters of recommendation (LORs). CVs were also reviewed for evidence of education in QI such as completion of Institute for Healthcare Improvement (IHI) modules. Of 204 candidates shortlisted for interview, seven had QI items on their CVs, including one basic IHI certificate. Three discussed their QI work in their PSs, and four had recommendation letters describing their involvement in QI. One applicant had both CV and LOR evidence, so that 13 (6%) documented QI engagement. Practice of or instruction in QI is rarely mentioned in application documents of prospective internal medicine interns.

  3. 20th International Conference on Difference Equations and Applications

    CERN Document Server

    Ding, Yiming; Došlý, Ondřej

    2015-01-01

    These proceedings of the 20th International Conference on Difference Equations and Applications cover the areas of difference equations, discrete dynamical systems, fractal geometry, difference equations and biomedical models, and discrete models in the natural sciences, social sciences and engineering. The conference was held at the Wuhan Institute of Physics and Mathematics, Chinese Academy of Sciences (Hubei, China), under the auspices of the International Society of Difference Equations (ISDE) in July 2014. Its purpose was to bring together renowned researchers working actively in the respective fields, to discuss the latest developments, and to promote international cooperation on the theory and applications of difference equations. This book will appeal to researchers and scientists working in the fields of difference equations, discrete dynamical systems and their applications.

  4. Rules of international law applicable to transfrontier pollution. Draft

    International Nuclear Information System (INIS)

    Anon.

    1983-01-01

    During the 1982 conference of the International Law Association (ILA) in Montreal the ILA discussed and adopted a draft of rules of international law applicable to transfrontier pollution. The draft presents criteria for the definition of transfrontier pollution and sets out rules for the prevention of such pollution and recommendations for a system of multilateral information, consultation, and co-operation in case of energy. (HP) [de

  5. 24th International Workshop in Operator Theory and its Applications

    CERN Document Server

    Dritschel, Michael

    2015-01-01

    This volume gathers contributions from the International Workshop on Operator Theory and Its Applications (IWOTA) held in Bangalore, India, in December 2013. All articles were written by experts and cover a broad range of original material at the cutting edge of operator theory and its applications. Topics include multivariable operator theory, operator theory on indefinite metric spaces (Krein and Pontryagin spaces) and its applications, spectral theory with applications to differential operators, the geometry of Banach spaces, scattering and time varying linear systems, and wavelets and coherent states.

  6. 22nd International Conference on Difference Equations and Applications

    CERN Document Server

    Hamaya, Yoshihiro; Matsunaga, Hideaki; Pötzsche, Christian

    2017-01-01

    This volume contains the proceedings of the 22nd International Conference on Difference Equations and Applications, held at Osaka Prefecture University, Osaka, Japan, in July 2016. The conference brought together both experts and novices in the theory and applications of difference equations and discrete dynamical systems. The volume features papers in difference equations and discrete dynamical systems with applications to mathematical sciences and, in particular, mathematical biology and economics. This book will appeal to researchers, scientists, and educators who work in the fields of difference equations, discrete dynamical systems, and their applications.

  7. International Conference on Frontiers of Intelligent Computing : Theory and Applications

    CERN Document Server

    Udgata, Siba; Biswal, Bhabendra

    2014-01-01

    This volume contains the papers presented at the Second International Conference on Frontiers in Intelligent Computing: Theory and Applications (FICTA-2013) held during 14-16 November 2013 organized by Bhubaneswar Engineering College (BEC), Bhubaneswar, Odisha, India. It contains 63 papers focusing on application of intelligent techniques which includes evolutionary computation techniques like genetic algorithm, particle swarm optimization techniques, teaching-learning based optimization etc  for various engineering applications such as data mining, Fuzzy systems, Machine Intelligence and ANN, Web technologies and Multimedia applications and Intelligent computing and Networking etc.

  8. Identities and preferences in corporate political strategizing

    NARCIS (Netherlands)

    Wilts, A.S.

    2006-01-01

    This conceptual article draws on structuration theory and social identity theory to isolate firm-internal institutionalization processes as antecedents and drivers of corporate political strategizing. Path dependencies in corporate routines and actors' knowledgeability about these path dependencies

  9. Corporate political activities, religiosity and corporate decision making

    OpenAIRE

    Low, Yik Pui

    2017-01-01

    Motivated by the recent increase in corporate political spending and the Supreme Court’s decision in allowing firms to freely use their treasury funds for political purposes (Citizens United v Federal Election Commission, 2010), this study examines the impact of corporate political activity (CPA) on its decision making. CPA is defined as the firm’s total annual lobbying expenses arising from the engagement of internal and external lobbyists while corporate decision making is measured in terms...

  10. Classical Corporation Tax as a Global Means of Tax Harmonization

    OpenAIRE

    Kari, Seppo; Ylä-Liedenpoha, Jouko

    2002-01-01

    Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

  11. Some issues in ownership structure and corporate governance

    Directory of Open Access Journals (Sweden)

    K.A. Darshana Lakmal

    2014-10-01

    Full Text Available Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders — shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate governance has been commonly defined as the rules and procedures in place for governing an organization. It is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. Corporate governance principles and codes have been developed in different countries and issued from stock exchanges, corporations, institutional investors, or associations (institutes of directors and managers with the support of governments and international organizations. As a rule, compliance with these governance recommendations is not mandated by law, although the codes linked to stock exchange listing requirements may have a coercive effect. However, given the rapid developments within the field and the increasing prominence of corporate governance in the modern world, this definition may be considered too narrow. Corporate governance, while a topic that has been examined in considerable depth in many areas, is widely applicable to a vast array of topics and issues. This study contributes to the literature by extending the mainly based on board literature to where there are important institutional differences and issues in ownership structure and corporate governance system and seeks to address new and emerging issues which have yet to be closely examined and have, to a degree, been overlooked

  12. 2nd International Symposium on Intelligent Systems Technologies and Applications

    CERN Document Server

    Mitra, Sushmita; Thampi, Sabu; El-Alfy, El-Sayed

    2016-01-01

    This book constitutes the thoroughly refereed proceedings of the second International Symposium on Intelligent Systems Technologies and Applications (ISTA’16), held on September 21–24, 2016 in Jaipur, India. The 80 revised papers presented were carefully reviewed and selected from 210 initial submissions and are organized in topical sections on image processing and artificial vision, computer networks and distributed systems, intelligent tools and techniques and applications using intelligent techniques.

  13. International conference activation analysis and its applications (ICAAA): abstracts

    International Nuclear Information System (INIS)

    1990-01-01

    International conference on the Activation Analysis and its Applications was hold in Beijing of China on October 15-19, 1990. It was organized and co-sponsored by Division of Activation Analysis and Radioanalysis, National Natural Science Foundation of China and China Nuclear Society, etc.. 159 pieces of Articles in the field were received in the conference, from many countries

  14. International symposium on 'applications of zeolites in heterogeneous catalysis'

    Energy Technology Data Exchange (ETDEWEB)

    1978-11-01

    The International Symposium on applications of zeolites in heterogeneous catalysis, organized by the Hungarian Chemical Society (Szeged, Hung. 9/11-14/78), included 48 papers, which were published in the Vertical Bar3Vertical BarActa Phys. Chem. (Szeged) 24.

  15. 75 FR 28686 - FedFirst Financial Corporation, Monessen, PA; Approval of Conversion Application

    Science.gov (United States)

    2010-05-21

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-40: OTS No. H-4708] FedFirst Financial... Office of Thrift Supervision approved the application of FedFirst Financial MHC and First Federal Savings Bank, Monessen, Pennsylvania, to convert to the stock form of organization. Copies of the application...

  16. The social and professional structure of international justice: from scholarly insiders to the pull of multinational corporate law firms

    OpenAIRE

    Dezalay, Sara

    2016-01-01

    Where does international justice draw its authority in an international scene largely driven by self-regulated professional markets for the settlement of transnational disputes? To revisit this classical debate, this article connects the professional and social structure of dispute settlement mechanisms to their social credibility among users of international justice. Drawing on extensive biographical databases, it suggests that the growth of investor-state disputes is favoring a shift from a...

  17. 6th International Conference on Computer Science and its Applications

    CERN Document Server

    Stojmenovic, Ivan; Jeong, Hwa; Yi, Gangman

    2015-01-01

    The 6th FTRA International Conference on Computer Science and its Applications (CSA-14) will be held in Guam, USA, Dec. 17 - 19, 2014. CSA-14 presents a comprehensive conference focused on the various aspects of advances in engineering systems in computer science, and applications, including ubiquitous computing, U-Health care system, Big Data, UI/UX for human-centric computing, Computing Service, Bioinformatics and Bio-Inspired Computing and will show recent advances on various aspects of computing technology, Ubiquitous Computing Services and its application.

  18. International conference on differential and difference equations with applications

    CERN Document Server

    Caraballo, Tomás; Kloeden, Peter; Graef, John

    2018-01-01

    This book gathers papers from the International Conference on Differential & Difference Equations and Applications 2017 (ICDDEA 2017), held in Lisbon, Portugal on June 5-9, 2017. The editors have compiled the strongest research presented at the conference, providing readers with valuable insights into new trends in the field, as well as applications and high-level survey results. The goal of the ICDDEA was to promote fruitful collaborations between researchers in the fields of differential and difference equations. All areas of differential and difference equations are represented, with a special emphasis on applications.

  19. International Conference on Frontiers of Intelligent Computing : Theory and Applications

    CERN Document Server

    Udgata, Siba; Biswal, Bhabendra

    2013-01-01

    The volume contains the papers presented at FICTA 2012: International Conference on Frontiers in Intelligent Computing: Theory and Applications held on December 22-23, 2012 in Bhubaneswar engineering College, Bhubaneswar, Odissa, India. It contains 86 papers contributed by authors from the globe. These research papers mainly focused on application of intelligent techniques which includes evolutionary computation techniques like genetic algorithm, particle swarm optimization techniques, teaching-learning based optimization etc  for various engineering applications such as data mining, image processing, cloud computing, networking etc.

  20. International Conference on Differential and Difference Equations with Applications

    CERN Document Server

    Došlá, Zuzana; Došlý, Ondrej; Kloeden, Peter

    2016-01-01

    Aimed at the community of mathematicians working on ordinary and partial differential equations, difference equations, and functional equations, this book contains selected papers based on the presentations at the International Conference on Differential and Difference Equations and Applications (ICDDEA) 2015, dedicated to the memory of Professor Georg Sell. Contributions include new trends in the field of differential and difference equations, applications of differential and difference equations, as well as high-level survey results. The main aim of this recurring conference series is to promote, encourage, cooperate, and bring together researchers in the fields of differential and difference equations. All areas of differential and difference equations are represented, with special emphasis on applications.

  1. International conference on Information Engineering and Applications (IEA) 2012

    CERN Document Server

    2013-01-01

    Information engineering and applications is the field of study concerned with constructing information computing, intelligent systems, mathematical models, numerical solution techniques, and using computers and other electronic devices to analyze and solve natural scientific, social scientific and engineering problems.   Information engineering is an important underpinning for techniques used in information and computational science and there are many unresolved problems worth studying. The Proceedings of the 2nd International Conference on Information Engineering and Applications (IEA 2012), which was held in Chongqing, China, from October 26-28, 2012, discusses the most innovative research and developments including technical challenges and social, legal, political, and economic issues.   A forum for engineers and scientists in academia, industry, and government, the Proceedings of the 2nd International Conference on Information Engineering and Applications presents ideas, results, works in progress, and ...

  2. 18th International Conference on Difference Equations and Applications

    CERN Document Server

    Cushing, Jim; Elaydi, Saber; Pinto, Alberto

    2016-01-01

    These proceedings of the 18th International Conference on Difference Equations and Applications cover a number of different aspects of difference equations and discrete dynamical systems, as well as the interplay between difference equations and dynamical systems. The conference was organized by the Department of Mathematics at the Universitat Autònoma de Barcelona (UAB) under the auspices of the International Society of Difference Equations (ISDE) and held in Barcelona (Catalonia, Spain) in July 2012. Its purpose was to bring together experts and novices in these fields to discuss the latest developments. The book gathers contributions in the field of combinatorial and topological dynamics, complex dynamics, applications of difference equations to biology, chaotic linear dynamics, economic dynamics and control and asymptotic behavior, and periodicity of difference equations. As such it is of interest to researchers and scientists engaged in the theory and applications of difference equations and discrete dy...

  3. The Secret Lives of Undergraduate International Business Students: An Analysis of Cross-Cultural Experience in Multinational Corporations.

    Science.gov (United States)

    Pederson de Castaneda, Viann

    This study involved students majoring in business/economics and foreign language in an international business program. The students were participants in a semester-long international experience where students were integrated into a host university to learn about management, economics, and marketing from professors abroad, and in an internship in a…

  4. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann

    Corporate entrepreneurship is often highlighted as being more relevant than ever, as a viable means for existing organizations to pursue creative new solutions to the complex challenges facing firms today. This includes continuously exploring and exploiting previously unexploited opportunities......, and thereby moving the organization to a new state of being. In spite of a general consensus on a strong interlinkage between the concepts of innovation and corporate entrepreneurship, the nature of this linkage is rarely addressed directly. This has made further research in the two areas problematic, mainly...... nature of corporate entrepreneurship and innovation by exploring the role played by innovation in corporate entrepreneurship. - Develop a framework of corporate entrepreneurial innovation which facilitates an understanding of challenges related hereto and practices applied to overcome these challenges...

  5. Corporate Foundations

    DEFF Research Database (Denmark)

    Herlin, Heidi; Thusgaard Pedersen, Janni

    2013-01-01

    action between business and NGOs through convening, translation, collaboration, and mediation. Our study provides valuable insights into the tri-part relationship of company foundation NGO by discussing the implications of corporate foundations taking an active role in the realm of corporate social...... responsibility (CSR). The paper hence illuminates the fascinating and overlooked role of corporate foundations as potential bridges between business and civil society. It also informs theory on boundary organizations by clarifying challenges and limits of such institutions.......This paper aims to explore the potential of Danish corporate foundations as boundary organizations facilitating relationships between their founding companies and non-governmental organizations (NGOs). Hitherto, research has been silent about the role of corporate foundations in relation to cross...

  6. Financial and Economic Crisis and Corporate Finance Development

    Institute of Scientific and Technical Information of China (English)

    LI Xinhe

    2015-01-01

    Financial and economic crisis has challenged the ideological and methodological basis,the basic assumptions and the universal applicability of the research conclusions of the mainstream corporate finance.In order to construct corporate finance appropriate to the state of financial crisis,it is necessary to adjust the objective function of corporate finance,modify the corporate financing theory,extend corporate investment theory,enrich corporate working capital management theory,and adjust corporate dividend policy theory.

  7. Leveraging physical protection technology for international safeguards applications

    International Nuclear Information System (INIS)

    Glidewell, Don

    2001-01-01

    Full text: In an effort to improve the effectiveness, efficiency, and reliability of equipment used for International Safeguards, the European Safeguards Research and Development Association (ESARDA) Reflection Group requested the ESARDA Containment and Surveillance Working Group to investigate the feasibility of employing physical protection technologies for international safeguards applications. The physical protection market has traditionally been much greater than the international safeguards market. Consequently, physical protection technology has been subjected to greater testing and evaluation, and has enjoyed much greater real world experience. The larger market yields economies of scale, and the greater testing and experience should arguably result in improved reliability. This paper will compare requirements for physical protection versus international safeguards equipment, and identify types of physical protection equipment, which have potential for safeguards applications. It will evaluate both Commercial Off-the-Shelf (COTS) and non-COTS equipment. Finally, for selected physical protection equipment, the paper will evaluate the degree of modification that would be needed to make it acceptable for safeguards applications. (author)

  8. 77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

    Science.gov (United States)

    2012-10-29

    ... Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC; Notice of Application Take notice that on October 16, 2012, Energy Corporation of America and Eastern American Energy Corporation (collectively, ECA), and First ECA Midstream LLC (First ECA Midstream), 501 56th Street SE...

  9. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  10. 75 FR 71187 - Atlantic Coast Financial Corporation, Waycross, GA; Approval of Conversion Application

    Science.gov (United States)

    2010-11-22

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision [AC-56 OTS No. H-4438] Atlantic Coast... November 12, 2010, the Office of Thrift Supervision approved the application of Atlantic Coast Federal, MHC and Atlantic Coast Bank, Waycross, Georgia, to convert to the stock form of organization. Copies of...

  11. 75 FR 63216 - Van Eck Associates Corporation, et al.; Notice of Application

    Science.gov (United States)

    2010-10-14

    ... proof of service on applicants, in the form of an affidavit or, for lawyers, a certificate of service... business trust. The Trust will initially offer two series, Market Vectors--Active Africa ETF (``Active Africa ETF'') and Market Vectors--Active Short Municipal ETF (``Active Short Municipal ETF'') (together...

  12. 75 FR 57912 - Application To Export Electric Energy; Rainbow Energy Marketing Corporation

    Science.gov (United States)

    2010-09-23

    ... DEPARTMENT OF ENERGY [OE Docket No. EA-375] Application To Export Electric Energy; Rainbow Energy... electric energy from the United States to Mexico pursuant to section 202(e) of the Federal Power Act. DATES... franchised service area. The electric energy that Rainbow proposes to export to Mexico would be surplus...

  13. 77 FR 42516 - The Dreyfus Corporation, et al.; Notice of Application

    Science.gov (United States)

    2012-07-19

    ...; Dreyfus Manager Funds II, on behalf of its series Dreyfus Balanced Opportunity Fund; Dreyfus Midcap Index... outside the same group of investment companies as the acquiring investment companies, and (b) permit funds of funds relying on rule 12d1-2 under the Act to invest in certain financial instruments. Applicants...

  14. 77 FR 3810 - New York Life Insurance and Annuity Corporation, et al., Notice of Application

    Science.gov (United States)

    2012-01-25

    ... Eck Assets Fund--Initial Global Hard Assets Class. Portfolio--Initial Class 2 Janus Aspen Balanced... Accounts'' and, together with NYLIAC, the ``Section 26 Applicants''); and Mainstay VP Funds Trust (``MVPFT... investment companies (the ``Existing Portfolios'') held by the Separate Accounts to fund certain group and...

  15. THE ROLE OF CORPORATE GOVERNANCE IN TRANSITION ECONOMIES: CONTRIBUTION AND DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    OLIVERA GJORGIEVA-TRAJKOVSKA

    2016-10-01

    Full Text Available With more evident process of globalization of the world market, the concept of corporate governance gains importance. The global economic crisis highlighted the problems of corporate governance both in developed countries and developing economies. Analyzing the effects of the global economic crisis, including striking collapse of many companies, the huge increase in unemployment and the increased number of people living on the poverty line and below, it can be concluded that some of these problems are result of various weaknesses and failures of corporate governance. Even though the introduction of a number of rules, codes and practices of corporate governance have been made, the global economic crisis has shown that more effective application of the standards of corporate governance is necessary. Corporate governance issues are especially important in transition economies, since these countries do not have the long-established financial institution infrastructure to deal with corporate governance issues. Before 1989 there was no need to discuss corporate governance issues, because all enterprises were owned by the state and there were no shareholders. All that has changed. This paper discusses the importance of corporate governance, with special reference to transition economies. Directors, owners and corporate managers have started to realize that there are benefits that can accrue from having a good corporate governance structure. Good corporate governance helps to increase share price and makes it easier to obtain capital. International investors are hesitant to lend money or buy shares in a corporation that does not subscribe to good corporate governance principles. Transparency, independent directors and a separate audit committee are especially important.

  16. Corporate governance from the perspective of the past and the present and the need to fill an international GAP

    Directory of Open Access Journals (Sweden)

    Tariq Tawfeeq Yousif Alabdullah

    2016-10-01

    Full Text Available Corporate governance (CG emerged many centuries ago, despite the debate on this subject and the widely-held view that it commenced in the 2000s. Thus, CG is not a new practice and over time it has become a precise system. In this study, the origins of CG are examined by the author in order to shed light on the underlying facts concerning the roots of this discipline and its history. By introducing such facts, it provides the background of the emergence of CG as clear principles and mechanisms. In the organizational sense, this study is considered important for both investors and organizations in applying the principles of CG and its mechanisms in all countries worldwide. The objective of this paper is to provide useful information to both researchers and practitioners in relation to CG including the fundamental principles and its history. This paper will present a solution to fill the gap in the literature concerning the relationship between CG and a firm’s performance in such instances when the results of examining such a relationship are found to be inconsistent. A number of factors have contributed to this author’s desire to research the relationship between a firm’s performance and CG and that includes the author’s experience and understanding of accounting over the years especially in the CG discipline, and also further to an in-depth literature review

  17. Space Technology and Applications International Forum -1999. Proceedings

    International Nuclear Information System (INIS)

    El-Genk, M.S.

    1999-01-01

    These proceedings represent papers presented at the 1999 Space Technology and Applications International Forum (STAIF-99). This is a large conference in terms of the number of hosted technical sessions and the technical papers presented. This year's theme, ''Opportunities and Challenges for the New Millenium,'' covered a broad spectrum of topics in space science and technology that spans the range from basic research, such as thermophysics in microgravity and breakthrough propulsion physics, to the most recent advances in space power and propulsion, space exploration and commercialization, next generation launch systems, and the international effort to deploy and assemble the international space station. STAIF-99 was co-sponsored by the United States Department of Energy. The two-volume proceedings includes 253 articles, out of which 28 have been abstracted for the Energy,Science and Technology database

  18. Application of international maritime protection conventions to radioactive pollution

    International Nuclear Information System (INIS)

    Stein, R.M.; Walden, R.M.

    1975-01-01

    The application of international maritime protection conventions to radioactive pollution is discussed with particular emphasis on the 1972 London Convention on prevention of marine pollution by dumping of wastes and other matter. Under that Convention, wastes are divided into three categories according to their radioactivity. High level wastes, whose dumping is prohibited, and low level wastes which require a special dumping permit are studied on the basis of definitions established by the International Atomic Energy Agency. Mention is made of the IAEA-recommended procedures for issue of the specific dumping as well as of the exceptions provided for ships and aircraft enjoying State immunity and cases of force majeure or emergencies. Also dealt with are the other international Conventions applying to prevention of radioactive marine pollution [fr

  19. International Conference on Recent Trends in Materials Science and Applications

    CERN Document Server

    2017-01-01

    This book gathers the proceedings of the plenary sessions, invited lectures, and papers presented at the International Conference on Recent Trends in Materials Science and Applications (ICRTMSA-2016). It also features revealing presentations on various aspects of Materials Science, such as nanomaterials, photonic crystal fibers, quantum dots, thin film techniques, crystal growth, spectroscopic procedures, fabrication and characterisation of new materials / compounds with enhanced features, and potential applications in nonlinear optical and electro-optic devices, solar cell device, chemical sensing, biomedical imaging, diagnosis and treatment of cancer, energy storage device etc. This book will be of great interest to beginning and seasoned researchers alike.

  20. 6th international symposium on finite volumes for complex applications

    CERN Document Server

    Halama, Jan; Herbin, Raphaèle; Hubert, Florence; Fort, Jaroslav; FVCA 6; Finite Volumes for Complex Applications VI : Problems and perspectives

    2011-01-01

    Finite volume methods are used for various applications in fluid dynamics, magnetohydrodynamics, structural analysis or nuclear physics. A closer look reveals many interesting phenomena and mathematical or numerical difficulties, such as true error analysis and adaptivity, modelling of multi-phase phenomena or fitting problems, stiff terms in convection/diffusion equations and sources. To overcome existing problems and to find solution methods for future applications requires many efforts and always new developments. The goal of The International Symposium on Finite Volumes for Complex Applica

  1. 2nd International Workshop on Isogeometric Analysis and Applications

    CERN Document Server

    Simeon, Bernd

    2015-01-01

    Isogeometric Analysis is a groundbreaking computational approach that promises the possibility of integrating the finite element  method into conventional spline-based CAD design tools. It thus bridges the gap between numerical analysis and geometry, and moreover it allows to tackle new cutting edge applications at the frontiers of research in science and engineering. This proceedings volume contains a selection of outstanding research papers presented at the second International Workshop on Isogeometric Analysis and Applications, held at Annweiler, Germany, in April 2014.

  2. STAIF96: space technology and applications international forum. Proceedings

    International Nuclear Information System (INIS)

    El-Genk, M.S.

    1996-01-01

    These proceedings represent papers presented at the Space Technology and Applications International Forum-STAIF. STAIF-96 hosted four technical conferences sharing the common interest in space exploration, technology, and commercialization. Topics discussed include space station, space transportation, materials processing in space, commercial forum, space power, commercial space ports, microelectronics, automation of robotics-space application, remote sensing, small business innovative research and communications. There were 243 papers presented at the forum, and 138 have been abstracted for the Energy Science and Technology database. STAIF-96 was partly sponsored by the U.S. Department of Energy

  3. International Conference on Delay Differential and Difference Equations and Applications

    CERN Document Server

    Pituk, Mihály; Recent Advances in Delay Differential and Difference Equations

    2014-01-01

    Delay differential and difference equations serve as models for a range of processes in biology, physics, engineering, and control theory. In this volume, the participants of the International Conference on Delay Differential and Difference Equations and Applications, Balatonfüred, Hungary, July 15-19, 2013 present recent research in this quickly-evolving field. The papers relate to the existence, asymptotic, and oscillatory properties of the solutions; stability theory; numerical approximations; and applications to real world phenomena using deterministic and stochastic discrete and continuous dynamical systems.

  4. 9th International Conference on Optimization : Techniques and Applications

    CERN Document Server

    Wang, Song; Wu, Soon-Yi

    2015-01-01

    This book presents the latest research findings and state-of-the-art solutions on optimization techniques and provides new research direction and developments. Both the theoretical and practical aspects of the book will be much beneficial to experts and students in optimization and operation research community. It selects high quality papers from The International Conference on Optimization: Techniques and Applications (ICOTA2013). The conference is an official conference series of POP (The Pacific Optimization Research Activity Group; there are over 500 active members). These state-of-the-art works in this book authored by recognized experts will make contributions to the development of optimization with its applications.

  5. International Conference on Fixed Point Theory and Applications (Colloque International Theorie Du Point Fixe et Applications)

    Science.gov (United States)

    1989-06-09

    could be used to establish a conjectured minimax for a search game of Baston and Bostock [2]. An application of Theorem 1 is to the problem of getting...Alpern S., Search for point in interval, with high-low feedback, Math. Proc., Cambridge Phil. Soc. 98, (1985), 569-578. [2] Baston V. J. and Bostock F. A

  6. Corporal punishment.

    Science.gov (United States)

    Bauman, L J; Friedman, S B

    1998-04-01

    Pediatricians differ on the optimal ways to discipline children. The major controversy surrounds the use of corporal punishment. In an effort to resolve this controversy, the American Academy of Pediatrics (AAP) cosponsored a conference entitled "The Short and Long-Term Consequences of Corporal Punishment" in February 1996. This article reviews scientific literature on corporal punishment and summarizes the proceedings from the conference. The authors conclude that, although the research data are inadequate to resolve the controversy, there are areas of consensus. Practitioners should assess the spanking practices of the parent they see and counsel parents to avoid those that are, by AAP consensus, dangerous, ineffective, or abusive.

  7. The application of balanced scorecards in the performance measurement of a large communication corporation in China

    OpenAIRE

    Qiu, FC

    2015-01-01

    This thesis explores the application of the Balanced Scorecard (BSC) as a means employee appraisal in Chinese state-owned enterprises (SOEs). In the earlier documents, it was found that BSCs were not successful. This thesis examines the reasons why the BSC has not worked as a method of appraising individual employees. Operational, capability and cultural systems are the three perspectives used to study the performance of the employee BSC. In addition, this thesis attempts to restructure a new...

  8. REFORMING CORPORATE GOVERNANCE IN ETHIOPIA ...

    African Journals Online (AJOL)

    milkii

    financial resources on domestic and international capital markets through good corporate governance excited ...... It does not provide for separation of the roles of a chief executive officer (CEO) and board Chairperson;. • Besides, the law does ...

  9. One period coupon bond valuation with revised first passage time approach and the application in Indonesian corporate bond

    Science.gov (United States)

    Maruddani, Di Asih I.; Rosadi, Dedi; Gunardic, Abdurakhman

    2015-02-01

    The value of a corporate bond is conventionally expressed in terms of zero coupon bond. In practice, the most common form of debt instrument is coupon bond and allows early default before maturity as safety covenant for the bondholder. This paper study valuation for one period coupon bond, a coupon bond that only give one time coupon at the bond period. It assumes that the model give bondholder the right to reorganize a firm if its value falls below a given barrier. Revised first passage time approach is applied for default time rule. As a result, formulas of equity, liability, and probability of default is derived for this specified model. Straightforward integration under risk neutral pricing is used for deriving those formulas. For the application, bond of Bank Rakyat Indonesia (BRI) as one of the largest bank in Indonesia is analyzed. R computing show that value of the equity is IDR 453.724.549.000.000, the liability is IDR 2.657.394.000.000, and the probability if default is 5.645305E-47 %.

  10. Audit mode change, corporate governance

    OpenAIRE

    Limei Cao; Wanfu Li; Limin Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...

  11. Corporate Responsibility

    OpenAIRE

    World Bank

    2004-01-01

    Appeals to corporate responsibility often simply take for granted that businesses have ethical responsibilities that go beyond just respecting the law. This paper addresses arguments to the effect that businesses have no such responsibilities. The interesting claim is not that businesses have no ethical responsibility at all but that their primal responsibility is to increase their profits. The extent to which there is reason to take such arguments seriously delineates the limits of corporate...

  12. 16th International Conference on Intelligent Systems Design and Applications

    CERN Document Server

    Abraham, Ajith; Gamboa, Dorabela; Novais, Paulo

    2017-01-01

    This book comprises selected papers from the 16th International Conference on Intelligent Systems Design and Applications (ISDA’16), which was held in Porto, Portugal from December 1 to16, 2016. ISDA 2016 was jointly organized by the Portugual-based Instituto Superior de Engenharia do Porto and the US-based Machine Intelligence Research Labs (MIR Labs) to serve as a forum for the dissemination of state-of-the-art research and development of intelligent systems, intelligent technologies, and applications. The papers included address a wide variety of themes ranging from theories to applications of intelligent systems and computational intelligence area and provide a valuable resource for students and researchers in academia and industry alike. .

  13. 2nd International Conference on Intelligent Computing and Applications

    CERN Document Server

    Dash, Subhransu; Das, Swagatam; Panigrahi, Bijaya

    2017-01-01

    Second International Conference on Intelligent Computing and Applications was the annual research conference aimed to bring together researchers around the world to exchange research results and address open issues in all aspects of Intelligent Computing and Applications. The main objective of the second edition of the conference for the scientists, scholars, engineers and students from the academia and the industry is to present ongoing research activities and hence to foster research relations between the Universities and the Industry. The theme of the conference unified the picture of contemporary intelligent computing techniques as an integral concept that highlights the trends in computational intelligence and bridges theoretical research concepts with applications. The conference covered vital issues ranging from intelligent computing, soft computing, and communication to machine learning, industrial automation, process technology and robotics. This conference also provided variety of opportunities for ...

  14. International Conference Modern Stochastics: Theory and Applications III

    CERN Document Server

    Limnios, Nikolaos; Mishura, Yuliya; Sakhno, Lyudmyla; Shevchenko, Georgiy; Modern Stochastics and Applications

    2014-01-01

    This volume presents an extensive overview of all major modern trends in applications of probability and stochastic analysis. It will be a  great source of inspiration for designing new algorithms, modeling procedures, and experiments. Accessible to researchers, practitioners, as well as graduate and postgraduate students, this volume presents a variety of new tools, ideas, and methodologies in the fields of optimization, physics, finance, probability, hydrodynamics, reliability, decision making, mathematical finance, mathematical physics, and economics. Contributions to this Work include those of selected speakers from the international conference entitled “Modern Stochastics: Theory and Applications III,”  held on September 10 –14, 2012 at Taras Shevchenko National University of Kyiv, Ukraine. The conference covered the following areas of research in probability theory and its applications: stochastic analysis, stochastic processes and fields, random matrices, optimization methods in probability, st...

  15. 19th International Conference on Difference Equations and Applications

    CERN Document Server

    Cushing, Jim; Elaydi, Saber

    2014-01-01

    This volume contains the proceedings of the 19th International Conference on Difference Equations and Applications, held at Sultan Qaboos University, Muscat, Oman in May 2013. The conference brought together experts and novices in the theory and applications of difference equations and discrete dynamical systems. The volume features papers in difference equations and discrete time dynamical systems with applications to mathematical sciences and, in particular, mathematical biology, ecology, and epidemiology. It includes four invited papers and eight contributed papers. Topics covered include: competitive exclusion through discrete time models, Benford solutions of linear difference equations, chaos and wild chaos in Lorenz-type systems, advances in periodic difference equations, the periodic decomposition problem, dynamic selection systems and replicator equations, and asymptotic equivalence of difference equations in Banach Space. This book will appeal to researchers, scientists, and educators who work in th...

  16. Corporate Governance Frequently Asked Questions

    OpenAIRE

    International Finance Corporation

    2016-01-01

    This guidebook is designed to address common questionson corporate governance that are frequently asked byowners and managers of companies in the Middle Eastand North Africa (MENA) region. It familiarizes readerswith the basic concepts of corporate governance,providing a comprehensive overview of the subject matter,using case studies as practical examples of corporategovernance application...

  17. Analysis of VSAM Research at Carnegie Mellon University and the Sarnoff Corporation: Potential Application to Small Unit Operations

    National Research Council Canada - National Science Library

    Dion-Schwarz, Cynthia

    1999-01-01

    This paper summarizes an analysis of the Video Surveillance and Monitoring (VSAM) research being conducted by researchers at Carnegie Mellon University and the Sarnoff Corporation under the Defense Advanced Research Projects Agency...

  18. CONSIDERATION ON THE LEGAL REGIME APPLICABLE TO INTERNATIONAL TOURISM CONTRACTS

    Directory of Open Access Journals (Sweden)

    Serban-Alexandru STANESCU

    2017-07-01

    Full Text Available Upon conclusion of an international tourism contract, the contracting parties - one of which (the beneficiary acts as the consumer – are facing legal difficulties, which are addressed by this study from the perspective of the interference between the national law and the European Union law. Thus, one of the primary issues considered herein is that concerning the determination of the applicable law based on which the rights and obligations of the contracting parties are to be established. Secondly, this study examines the applicable procedural rules in the case where a Romanian court is requested to settle a dispute arising from an international tourism contract. Finally, the study deals with the hypothesis where a dispute arising from such a contract is settled by a foreign court, and in particular with the effects of the judgment given by the foreign court on the territory of Romania. The above mentioned issues are the grounds behind this research on the legal status of international tourism contracts, in addition to the fact that, despite the rich contractual practice in the field under consideration, the amount of specialized literature on this subject is rather limited.

  19. Control System Applicable Use Assessment of the Secure Computing Corporation - Secure Firewall (Sidewinder)

    Energy Technology Data Exchange (ETDEWEB)

    Hadley, Mark D.; Clements, Samuel L.

    2009-01-01

    Battelle’s National Security & Defense objective is, “applying unmatched expertise and unique facilities to deliver homeland security solutions. From detection and protection against weapons of mass destruction to emergency preparedness/response and protection of critical infrastructure, we are working with industry and government to integrate policy, operational, technological, and logistical parameters that will secure a safe future”. In an ongoing effort to meet this mission, engagements with industry that are intended to improve operational and technical attributes of commercial solutions that are related to national security initiatives are necessary. This necessity will ensure that capabilities for protecting critical infrastructure assets are considered by commercial entities in their development, design, and deployment lifecycles thus addressing the alignment of identified deficiencies and improvements needed to support national cyber security initiatives. The Secure Firewall (Sidewinder) appliance by Secure Computing was assessed for applicable use in critical infrastructure control system environments, such as electric power, nuclear and other facilities containing critical systems that require augmented protection from cyber threat. The testing was performed in the Pacific Northwest National Laboratory’s (PNNL) Electric Infrastructure Operations Center (EIOC). The Secure Firewall was tested in a network configuration that emulates a typical control center network and then evaluated. A number of observations and recommendations are included in this report relating to features currently included in the Secure Firewall that support critical infrastructure security needs.

  20. 75 FR 21019 - Notice of Proposed Information Collection: Comment Request; Financial Statement of Corporate...

    Science.gov (United States)

    2010-04-22

    ... Information Collection: Comment Request; Financial Statement of Corporate Application for Cooperative Housing... information: Title of Proposal: Financial Statement of Corporate Application for Cooperative Housing Mortgage... use: The information collected on the ``Financial Statement of Corporate Application for Cooperative...

  1. APL: a corporate strategy.

    Science.gov (United States)

    Fox, J; Nyatanga, L; Ringer, C; Greaves, J

    1992-06-01

    This paper is based on, and summarises, papers read at the second annual international conference of Nurse Education Tomorrow held at the University of Durham (UK) September 1991. To this end this paper will offer: Some Accreditation of Prior Learning (APL) definition and process as reflected in the literature available. A distinction will be made between APL and Accreditation of Prior Experiential Learning (APEL) although the procedures and processes for assessing them will be shown to be the same. A brief outline of corporate strategy, as it applies to APL, will be given to form the basis for logical demonstration of how Derbyshire Institute of Health and Community Studies has employed such a corporate strategy. Insights developed and gained from APL research currently being undertaken through the college of nursing and midwifery will be used to inform the development and nature of corporate strategy. A flowchart of the operationalisation of the corporate strategy is offered as an integrative summary of how all the APL ideas have had a positive cumulative effect. The paper finishes by highlighting the possible strengths and limitations of APL corporate strategy.

  2. Winning From the Beginning: International Electronic Discovery in Commercial Litigation and the Home Field Advantage of American Corporations

    OpenAIRE

    Everson, Eric

    2013-01-01

    As technology is increasingly integrated into every aspect of the commercial environment, the amount of data generated from each transaction multiplies. Electronic discovery (eDiscovery) represents the collision of data and the law; in this paper, the powerful influence of the American judicial system is explored as it relates to the pursuit of digitally native file types for use in matters of litigation that transcend International borders. Home of the Silicon Valley, the world’s bigge...

  3. Information financière, juste valeur et contrôle interne : La corporate governance comme illusion rationnelle ?

    OpenAIRE

    Jerman, Lambert

    2014-01-01

    Pour les principes dominants de la « bonne » gouvernance depuis le rapport Cadbury de 1992, le gouvernement d’entreprise se définit comme un conflit d’agence entre actionnaires et managers. L’information financière, avec la juste valeur, incarne alors un moyen privilégié de résoudre par la transparence et la discipline de dispositifs de contrôle interne cette opposition. La présente contribution se propose en conséquence de répondre à la question de recherche suivante : dans quelle mesure la ...

  4. Coding Theory and Applications : 4th International Castle Meeting

    CERN Document Server

    Malonek, Paula; Vettori, Paolo

    2015-01-01

    The topics covered in this book, written by researchers at the forefront of their field, represent some of the most relevant research areas in modern coding theory: codes and combinatorial structures, algebraic geometric codes, group codes, quantum codes, convolutional codes, network coding and cryptography. The book includes a survey paper on the interconnections of coding theory with constrained systems, written by an invited speaker, as well as 37 cutting-edge research communications presented at the 4th International Castle Meeting on Coding Theory and Applications (4ICMCTA), held at the Castle of Palmela in September 2014. The event’s scientific program consisted of four invited talks and 39 regular talks by authors from 24 different countries. This conference provided an ideal opportunity for communicating new results, exchanging ideas, strengthening international cooperation, and introducing young researchers into the coding theory community.

  5. 26 CFR 301.6062-1 - Signing of corporation returns.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  6. THE SOUND OF CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    DUMITRASCU LUMINITA MIHAELA

    2012-07-01

    Full Text Available The paper explores the corporate governance and corporate social responsibility in music industry, by reviewing the literature and investigating the aspects in the context of a sample made by top companies in this domain. The paper spotlighting the mutual connections between corporate governance and corporate social responsibility. The research methodology used consists in investigate the corporate governance codes. It’s about a qualitative interpretive research methodology that was adopted. The findings suggest the intercorelation of corporate governance with corporate social responsibility. The main contribution of the author consists in the fact that the added value of this paper and the original contribution leads in the intercorelation of these two aspects of corporate governance and corporate social responsibility, the findings beeing interesting, implying that recent preoccupation with corporate governance in music industry is starting to be equable by some attention to social responsibility aspects, with growing appreciation of their interdependencies. Previous literature has researched corporate governance and corporate social responsibility independently. Due to this fact, this paper is considering them jointly. The paper is important for both practical and theoretical aspects: for managers and also can serve as the basis for future research on this topic. The current paper is realized in the doctoral program entitled “PhD in Economics at the Standards of European Knowledge- DoEsEc”, scientific coordinator Prof. PhD Niculae Feleaga, Institution: The Academy of Economic Studies Bucharest, Faculty of Accounting and Management Informatic System, Department of International Accounting, period of research 2009-2012.

  7. Corporate Governance

    Directory of Open Access Journals (Sweden)

    Dragoș-Mihail Daghie

    2011-05-01

    Full Text Available The purpose of this study is to analyze and understand the recently introduced form of managementof a company limited by shares. The Law no. 441/2006, which fundamentally amended Company Law,created this form of controlling the company, the corporate governance, but the legislation does not explicitlydefine what it wants to achieve through this instrument. This topic is recent in research as the theme ofgerman-roman commercial law systems (in French corporate governance system was introduced in 1966 andin Romania in 2006 but in terms of Anglo-Saxon law, the topic has been addressed years since 1776 (AdamSmith: The Wealth of Nations The concept of corporate governance would like, as a result, to establish somerules that companies must comply in order to achieve effective governance, transparent and beneficial forboth shareholders and for the minority. Corporate governance is a key element with an aim at improvingefficiency and economic growth in full accordance with the increase of investors’ confidence. Corporategovernance assumes a series of relationship between the company management, leadership, shareholders andthe other people concerned. Also corporate governance provides for that structure by means of which thecompany’s targets are set out and the means to achieve them and also the manner how to monitor such.

  8. 47 CFR 63.18 - Contents of applications for international common carriers.

    Science.gov (United States)

    2010-10-01

    ... the application will serve the public interest, convenience, and necessity. Such demonstration shall... market alliance) affecting the provision or marketing of international basic telecommunications services... address the following factors: (i) If the applicant seeks to provide facilities-based international...

  9. INFOMAT: The international materials assessment and application centre's internet gateway

    Science.gov (United States)

    Branquinho, Carmen Lucia; Colodete, Leandro Tavares

    2004-08-01

    INFOMAT is an electronic directory structured to facilitate the search and retrieval of materials science and technology information sources. Linked to the homepage of the International Materials Assessment and Application Centre, INFOMAT presents descriptions of 392 proprietary databases with links to their host systems as well as direct links to over 180 public domain databases and over 2,400 web sites. Among the web sites are associations/unions, governmental and non-governmental institutions, industries, library holdings, market statistics, news services, on-line publications, standardization and intellectual property organizations, and universities/research groups.

  10. Globalization and the uneven application of international regulatory standard : the case of oil exploration in Nigeria

    Energy Technology Data Exchange (ETDEWEB)

    Adalikwu, J.

    2008-07-01

    This study was conducted to increase the awareness of the current economic situation that exists in the Niger Delta, a region that has been devastated by the activities of oil multinational corporations (MNCs). In particular, the study linked the Obelle and Obagi communities to the political economy of global capital which creates inequalities that divide societies into hierarchies of the rich and poor. The strategies adopted by the people to improve the negative consequences of oil exploration in the communities were also examined. The researcher postulated that there is a relationship between the uneven application of international and national regulations in oil production by MNCs and environmental degradation. A critical ethnographic paradigm was used to explore and explain the processes of globalization that affect the people's lives and means of livelihood. Data were collected and analyzed using both qualitative and quantitative methods. Data was then analyzed using several methods, such as statistics based on cross-tabulation, analysis of themes that emerged from interviews, and Atlas.ti 5.0 qualitative analysis computer programme to show the relationship between variables that emerged from the study. The study revealed that resource exploitation by oil MNCs in Obagi/Obelle communities of the Nigeria Delta, together with the Nigerian government, has resulted in economic expropriation, political disenfranchisement, social instability and environmental damage.

  11. Tech-X Corporation releases simulation code for solving complex problems in plasma physics : VORPAL code provides a robust environment for simulating plasma processes in high-energy physics, IC fabrications and material processing applications

    CERN Multimedia

    2005-01-01

    Tech-X Corporation releases simulation code for solving complex problems in plasma physics : VORPAL code provides a robust environment for simulating plasma processes in high-energy physics, IC fabrications and material processing applications

  12. 8th International Conference on Hyperbolic Problems : Theory, Numerics, Applications

    CERN Document Server

    Warnecke, Gerald

    2001-01-01

    The Eighth International Conference on Hyperbolic Problems - Theory, Nu­ merics, Applications, was held in Magdeburg, Germany, from February 27 to March 3, 2000. It was attended by over 220 participants from many European countries as well as Brazil, Canada, China, Georgia, India, Israel, Japan, Taiwan, und the USA. There were 12 plenary lectures, 22 further invited talks, and around 150 con­ tributed talks in parallel sessions as well as posters. The speakers in the parallel sessions were invited to provide a poster in order to enhance the dissemination of information. Hyperbolic partial differential equations describe phenomena of material or wave transport in physics, biology and engineering, especially in the field of fluid mechanics. Despite considerable progress, the mathematical theory is still strug­ gling with fundamental open problems concerning systems of such equations in multiple space dimensions. For various applications the development of accurate and efficient numerical schemes for computat...

  13. Nonlinear Maps and their Applications 2011 International Workshop

    CERN Document Server

    Fournier-Prunaret, Daniele; Ueta, Tetsushi; Nishio, Yoshifumi

    2014-01-01

    In the field of Dynamical Systems, nonlinear iterative processes play an important role. Nonlinear mappings can be found as immediate models for many systems from different scientific areas, such as engineering, economics, biology, or can also be obtained via numerical methods permitting to solve non-linear differential equations. In both cases, the understanding of specific dynamical behaviors and phenomena is of the greatest interest for scientists. This volume contains papers that were presented at the International Workshop on Nonlinear Maps and their Applications (NOMA 2011) held in Évora, Portugal, on September 15-16, 2011. This kind of collaborative effort is of paramount importance in promoting communication among the various groups that work in dynamical systems and networks in their research theoretical studies as well as for applications. This volume is suitable for graduate students as well as researchers in the field.

  14. 1st International Conference on Robot Intelligence Technology and Applications

    CERN Document Server

    Matson, Eric; Myung, Hyun; Xu, Peter

    2013-01-01

    In recent years, robots have been built based on cognitive architecture which has been developed to model human cognitive ability. The cognitive architecture can be a basis for intelligence technology to generate robot intelligence. In this edited book the robot intelligence is classified into six categories: cognitive intelligence, social intelligence, behavioral intelligence, ambient intelligence, collective intelligence and genetic intelligence. This classification categorizes the intelligence of robots based on the different aspects of awareness and the ability to act deliberately as a result of such awareness. This book aims at serving researchers and practitioners with a timely dissemination of the recent progress on robot intelligence technology and its applications, based on a collection of papers presented at the 1st International Conference on Robot Intelligence Technology and Applications (RiTA), held in Gwangju, Korea, December 16-18, 2012. For a better readability, this edition has the total 101 ...

  15. 4th International Conference in Software Engineering for Defence Applications

    CERN Document Server

    Sillitti, Alberto; Succi, Giancarlo; Messina, Angelo

    2016-01-01

    This book presents high-quality original contributions on new software engineering models, approaches, methods, and tools and their evaluation in the context of defence and security applications. In addition, important business and economic aspects are discussed, with a particular focus on cost/benefit analysis, new business models, organizational evolution, and business intelligence systems. The contents are based on presentations delivered at SEDA 2015, the 4th International Conference in Software Engineering for Defence Applications, which was held in Rome, Italy, in May 2015. This conference series represents a targeted response to the growing need for research that reports and debates the practical implications of software engineering within the defence environment and also for software performance evaluation in real settings through controlled experiments as well as case and field studies. The book will appeal to all with an interest in modeling, managing, and implementing defence-related software devel...

  16. International Conference on Intelligent and Interactive Systems and Applications

    CERN Document Server

    Patnaik, Srikanta; Yu, Zhengtao

    2017-01-01

    This book provides the latest research findings and developments in the field of interactive intelligent systems, addressing diverse areas such as autonomous systems, Internet and cloud computing, pattern recognition and vision systems, mobile computing and intelligent networking, and e-enabled systems. It gathers selected papers from the International Conference on Intelligent and Interactive Systems and Applications (IISA2016) held on June 25–26, 2016 in Shanghai, China. Interactive intelligent systems are among the most important multi-disciplinary research and development domains of artificial intelligence, human–computer interaction, machine learning and new Internet-based technologies. Accordingly, these systems embrace a considerable number of application areas such as autonomous systems, expert systems, mobile systems, recommender systems, knowledge-based and semantic web-based systems, virtual communication environments, and decision support systems, to name a few. To date, research on interactiv...

  17. 4th International Conference on Robot Intelligence Technology and Applications

    CERN Document Server

    Karray, Fakhri; Jo, Jun; Sincak, Peter; Myung, Hyun

    2017-01-01

    This book covers all aspects of robot intelligence from perception at sensor level and reasoning at cognitive level to behavior planning at execution level for each low level segment of the machine. It also presents the technologies for cognitive reasoning, social interaction with humans, behavior generation, ability to cooperate with other robots, ambience awareness, and an artificial genome that can be passed on to other robots. These technologies are to materialize cognitive intelligence, social intelligence, behavioral intelligence, collective intelligence, ambient intelligence and genetic intelligence. The book aims at serving researchers and practitioners with a timely dissemination of the recent progress on robot intelligence technology and its applications, based on a collection of papers presented at the 4th International Conference on Robot Intelligence Technology and Applications (RiTA), held in Bucheon, Korea, December 14 - 16, 2015. For better readability, this edition has the total of 49 article...

  18. 26th International Workshop on Operator Theory and its Applications

    CERN Document Server

    Kaashoek, Marinus; Vasilevski, Nikolai; Vinnikov, Victor; IWOTA 2015; Operator theory in different settings and related applications

    2018-01-01

    This book provides a selection of reports and survey articles on the latest research in the area of single and multivariable operator theory and related fields. The latter include singular integral equations, ordinary and partial differential equations, complex analysis, numerical linear algebra, and real algebraic geometry – all of which were among the topics presented at the 26th International Workshop in Operator Theory and its Applications, held in Tbilisi, Georgia, in the summer of 2015. Moreover, the volume includes three special commemorative articles. One of them is dedicated to the memory of Leiba Rodman, another to Murray Marshall, and a third to Boris Khvedelidze, an outstanding Georgian mathematician and one of the founding fathers of the theory of singular integral equations. The book will be of interest to a broad range of mathematicians, from graduate students to researchers, whose primary interests lie in operator theory, complex analysis and applications, as well as specialists in mathemati...

  19. 5th International Workshop on Complex Networks and their Applications

    CERN Document Server

    Gaito, Sabrina; Quattrociocchi, Walter; Sala, Alessandra

    2017-01-01

    This book highlights cutting-edge research in the field of network science, offering scientists, researchers and graduate students a unique opportunity to catch up on the latest advances in theory and a multitude of applications. It presents the peer-reviewed proceedings of the fifth International Workshop on Complex Networks & their Applications (COMPLEX NETWORKS 2016), which took place in Milan during the last week of November 2016. The carefully selected papers are divided into 11 sections reflecting the diversity and richness of research areas in the field. More specifically, the following topics are covered: Network models; Network measures; Community structure; Network dynamics; Diffusion, epidemics and spreading processes; Resilience and control; Network visualization; Social and political networks; Networks in finance and economics; Biological and ecological networks; and Network analysis.

  20. 8th International Conference on Information Science and Applications

    CERN Document Server

    Joukov, Nikolai

    2017-01-01

    This book contains selected papers from the 8th International Conference on Information Science and Applications (ICISA 2017) and provides a snapshot of the latest issues encountered in technical convergence and convergences of security technology. It explores how information science is core to most current research, industrial and commercial activities and consists of contributions covering topics including Ubiquitous Computing, Networks and Information Systems, Multimedia and Visualization, Middleware and Operating Systems, Security and Privacy, Data Mining and Artificial Intelligence, Software Engineering, and Web Technology. The proceedings introduce the most recent information technology and ideas, applications and problems related to technology convergence, illustrated through case studies, and reviews converging existing security techniques. Through this volume, readers will gain an understanding of the current state-of-the-art information strategies and technologies of convergence security.The intende...

  1. 3rd International Conference on Robot Intelligence Technology and Applications

    CERN Document Server

    Yang, Weimin; Jo, Jun; Sincak, Peter; Myung, Hyun

    2015-01-01

    This book covers all aspects of robot intelligence from perception at sensor level and reasoning at cognitive level to behavior planning at execution level for each low level segment of the machine. It also presents the technologies for cognitive reasoning, social interaction with humans, behavior generation, ability to cooperate with other robots, ambience awareness, and an artificial genome that can be passed on to other robots. These technologies are to materialize cognitive intelligence, social intelligence, behavioral intelligence, collective intelligence, ambient intelligence and genetic intelligence. The book aims at serving researchers and practitioners with a timely dissemination of the recent progress on robot intelligence technology and its applications, based on a collection of papers presented at the 3rd International Conference on Robot Intelligence Technology and Applications (RiTA), held in Beijing, China, November 6 - 8, 2014. For better readability, this edition has the total 74 papers group...

  2. First International Conference on Intelligent Computing and Applications

    CERN Document Server

    Kar, Rajib; Das, Swagatam; Panigrahi, Bijaya

    2015-01-01

    The idea of the 1st International Conference on Intelligent Computing and Applications (ICICA 2014) is to bring the Research Engineers, Scientists, Industrialists, Scholars and Students together from in and around the globe to present the on-going research activities and hence to encourage research interactions between universities and industries. The conference provides opportunities for the delegates to exchange new ideas, applications and experiences, to establish research relations and to find global partners for future collaboration. The proceedings covers latest progresses in the cutting-edge research on various research areas of Image, Language Processing, Computer Vision and Pattern Recognition, Machine Learning, Data Mining and Computational Life Sciences, Management of Data including Big Data and Analytics, Distributed and Mobile Systems including Grid and Cloud infrastructure, Information Security and Privacy, VLSI, Electronic Circuits, Power Systems, Antenna, Computational fluid dynamics & Hea...

  3. 75 FR 53640 - Call for Applications for the International Buyer Program Calendar Year 2012

    Science.gov (United States)

    2010-09-01

    ... addition, the applicant should describe in detail the international marketing program to be conducted for... DEPARTMENT OF COMMERCE International Trade Administration [Docket No.: 100806330-0330-01] Call for Applications for the International Buyer Program Calendar Year 2012 AGENCY: International Trade Administration...

  4. International Conference on Quantum Science and Applications (ICQSA-2016)

    International Nuclear Information System (INIS)

    Algin, A.; Arik, M.; Gavrilik, A. M.

    2016-01-01

    This special volume of Journal of Physics: Conference Series is dedicated to the proceedings of “International Conference on Quantum Science and Applications (ICQSA-2016)”. The conference was organized by the Centre for Quantum Research and Applications at Eskisehir Osmangazi University, Eskisehir, Turkey. It was held in Eskisehir Osmangazi University Congress and Culture Centre during May 25-27, 2016 http://icqsa2016.ogu.edu.tr. It gathered actively 143 participants from different disciplines in natural and applied sciences coming from 16 different countries from all over the word. It was the first international conference in its content on the scientific research fields of quantum science and applications in Turkey. It also consisted of 12 plenary lectures and 119 contributed oral presentations covering interdisciplinary fields of research. The ICQSA-2016 conference focused on recent modern theoretical and experimental developments of quantum science in multi-disciplinary aspects of areas of mathematics, physics, statistics, chemistry, biology, computer science, electronics, informatics, medicine, education, etc. It served as an interaction platform for students, researchers, public, and private sector delegates for sharing new scientific and technological ideas on quantum applications in science and technology. The topics of the conference were: Quantum theory and quantum computing, quantum information theory and its applications, quantum statistics and its applications, quantum thermodynamics, quantum cryptography, classical and quantum symmetries, quantum calculus in science, engineering, medicine, education, etc., classical and quantum integrable systems, modeling and numerical methods in quantum systems, other modern mathematical methods in science and technology. Each of the submitted papers for this special volume of the proceedings of ICQSA-2016 has been reviewed by external referees. There are 36 accepted papers. Besides, it is worth pointing out

  5. 8th International Conference on Physics and its Applications (ICOPIA)

    International Nuclear Information System (INIS)

    2016-01-01

    Proceeding of 8 th International Conference of Physics and Its Applications (8 th ICOPIA) 2016 Preface International Conference of Physics and Its Applications (ICOPIA) is a biannual conference, started in 2001, for presenting and discussing current research in Physics and Its Applications. This year of 2016, this conference is the eighth one. Studies about material physics, optics, geophysics, instrumentation, magnetics and theoretical physics are presented either orally or by poster. This conference is mainly supported by Department of Physics, University of Sebelas Maret, Indonesia. The keynote presentations are provided especially to show the contribution of physicists to medical research. A study of pT resolution magnetic sensor utilizing MI element towards medical use is presented by Prof. Tsuyoshi Uchiyama, from Nagoya University, Japan. Presentation about computational intelligence technique for electroencephalography (EEG) analysis is delivered by Assoc. Prof. Lipo Wang from Nanyang Technological University, Singapore. Keynote presentation about polycapillary optic and its application in medical imaging which is provided by Prof. Carolyn Ann Macdonald, from University At Albany, USA. Understanding the synergic and competitive interaction between Polyvinyl alcohol and plasticizers onto Na-Bentonite Clay is presented by Khairuddin, Ph.D, from University of Sebelas Maret, Indonesia. This volume contains the papers presented in ICOPIA 2016. The papers are divided into eight sections: magnetism and magnetic material, material physics and characterization, acoustics, theoretical physics, instrumentation physics, optics and geophysics. This structure is made so that readers are easier to find an article in this proceeding. We would like to thank to all of the participants attending this conference and also to committee for their contribution to this high level conference and its overall success. We also would like to thank to the reviewers for their positive

  6. Corporal punishment.

    Science.gov (United States)

    Zolotor, Adam J

    2014-10-01

    Corporal punishment is used for discipline in most homes in the United States. It is also associated with a long list of adverse developmental, behavioral, and health-related consequences. Primary care providers, as trusted sources for parenting information, have an opportunity to engage parents in discussions about discipline as early as infancy. These discussions should focus on building parents' skills in the use of other behavioral techniques, limiting (or eliminating) the use of corporal punishment and identifying additional resources as needed. Copyright © 2014 Elsevier Inc. All rights reserved.

  7. 26 CFR 1.9002-6 - Acquiring corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

  8. Corporate Foresight and Strategic Decisions

    DEFF Research Database (Denmark)

    Gomez Portaleoni, Claudio; Marinova, Svetla Trifonova; Ul-Haq, Rehan

    . It provides an extensive analysis of extant theories of corporate foresight and strategic management, brings in new notions and insights, and presents an in-depth case study exploration of corporate foresight of a European bank. The understanding of organizational future is influenced by the perceived......The investigation of the future of an organization has always captivated the attention of academics and business managers. Presently, the aspiration to entrench future-relevant insights into management practices is a must. Companies that have made attempts to use corporate foresight have generally...... dealt successfully with internal information sharing processes that in most cases have prepared them for the challenges of the future. Corporate Foresights and Strategic Decisions investigates the relationships between corporate foresight and management decision-making processes in organizations...

  9. Strategic implications of corporate social responsibility in hotel industry: A comparative research between NH Hotels and Meliá Hotels International

    Directory of Open Access Journals (Sweden)

    Marina Mattera

    2012-11-01

    Full Text Available The hospitality industry serves millions of people globally and is a multibillion-dollar industry with a significant growth expectation in the upcoming years. The Spanish tourism industry is one of the most developed sectors of the nation, being one of the main contributors to the country’s GDP. On a world wide scale, and specifically in the European context, there is a rising awareness for firms’ actions to be responsible towards the environment and the community in which they operate. Based on “triple bottom line” guidelines, companies’ mission in such a context is achieving competitive advantage by means of a business model considering three key aspects: people, profit, and planet. Considering the hospitality industry’s characteristics, it becomes essential to fulfill these new requirements to achieve sustainable competitive advantages. This exploratory study will outline which are the best practices of two main Spanish hotel corporations: NH Hotels and Meliá Hotels International. By pointing out actions undertaken by the most important firms of the sector, they can serve as an example and be replicated by other firms, thus increasing sustainability practices, improving understanding of triple bottom line, minimizing negative social as well as environmental footprint, and enhancing positive firms’ impacts in their operating contexts. DOI: 10.18870/hlrc.v2i4.85

  10. PREFACE: 3rd International Symposium ''Optics and its Applications''

    Science.gov (United States)

    Calvo, M. L.; Dolganova, I. N.; Gevorgyan, N.; Guzman, A.; Papoyan, A.; Sarkisyan, H.; Yurchenko, S.

    2016-01-01

    The SPIE.FOCUS Armenia: 3rd International Symposium ''Optics and its Applications'' (OPTICS-2015) http://rau.am/optics2015/ was held in Yerevan, Armenia, in the period October 1 - 5, 2015. The symposium was organized by the International Society for Optics and Photonics (SPIE), the Armenian SPIE student chapter with collaboration of the Armenian TC of ICO, the Russian-Armenian University (RAU), the Institute for Physical Research of National Academy of Sciences of Armenia (IPR of NAS), the Greek-Armenian industrial company LT-PYRKAL, and the Yerevan State University (YSU). The Symposium was co-organized by the SPIE & OSA student chapters of BMSTU, the Armenian OSA student chapter, and the SPIE student chapters of Lund University and Wroclaw University of Technology. The symposium OPTICS-2015 was dedicated to the International Year of Light and Light-Based Technologies. OPTICS-2015 was devoted to modern topics and optical technologies such as: optical properties of nanostructures, silicon photonics, quantum optics, singular optics & its applications, laser spectroscopy, strong field optics, biomedical optics, nonlinear & ultrafast optics, photonics & fiber optics, and mathematical methods in optics. OPTICS-2015 was attended by 100 scientists and students representing 17 countries: Armenia, China, Czech Republic, France, Georgia, Germany, India, Iran, Italy, Latvia, Mexico, Poland, Russia, Saudi Arabia, Sweden, Ukraine, and USA. Such a broad international community confirmed the important mission of science to be a uniting force between different countries, religions, and nations. We hope that OPTICS-2015 inspired and motivated students and young scientists to work in optics and in science in general. The present volume of Journal of Physics: Conference Series includes proceedings of the symposium covering various aspects of modern problems in optics. We are grateful to all people who were involved in the organization process. We gratefully acknowledge support from

  11. CORPORATE BRANDING COWORKING PLACE IN BANDUNG (CORPORATE BRANDING COWORKING SPACE DI BANDUNG

    Directory of Open Access Journals (Sweden)

    Dewi Damayanti

    2017-10-01

    Full Text Available The title of this research is “Corporate Branding Coworking Space in Bandung” with the subtitle is “Descriptive Study of Corporate Branding Coworking Space in Bandung to Create Product Differentiation”. The high demand for economical workspace makes business coworking space growing. The growth happen in Bandung and make the level of competition coworking space in Bandung is quite high, especially with the uniformity of the product offered each coworking space. Seeing these growth, researchers interested in conducting research on how corporate branding coworking space in Bandung to create product differentiation.The purpose of this study is to discover how company create the vision, implemented vision to their corporate culture, and the compability between their vision and image of Bandung Digital Valley, Freenovation, and Ruang Reka that stakeholder created. The method used in this research is descriptive method with qualitative data and Hatch & Schultz’s concept of corporate branding. The data collection techniques used in interviews, observation, and documentation study.The result of this study indicate that Bandung Digital Valley, Freenovation, and Ruang Reka focus to introduce the company to their target market. Started from create the vision of the company by founder based on their experiences and business opportunity. Then, the application of corporate vision to corporate culture. Non of Bandung Digital Valley, Freenovation, or Ruang Reka implement the vision into corporate culture. Last, Bandung Digital Valley, Freenovation, and Ruang Reka think it is not a right time to create corporate image because they need to improve the quality of their facility first.   Keywords : corporate branding, product differentiation, Bandung Digital Valley, Freenovation, Ruang Reka Judul penelitian yang diangkat adalah “Corporate Branding Coworking Space di Bandung” dengan sub judul Studi Deskriptif mengenai Corporate Branding Coworking

  12. A Perspective on the Applicability of the Quadripartite Model of Corporate Social Responsibility in the Organizations of the Western Development Region, Romania

    Directory of Open Access Journals (Sweden)

    Cristina GĂNESCU

    2013-06-01

    Full Text Available This paper addresses the issues of social obligations that organizations have to society, starting from an analysis of the quadripartite model of corporate social responsibility described by Archie B. Carroll in 1979 and known by 1991 as the "pyramid of corporate social responsibility". The objective of this paper is to demonstrate that social responsibility dimensions do not exclude each other, but can in practice be approached by companies at the same time, but in different weights. A sociological survey conducted in the industrial organizations operating in the Western Development Region of Romania supports this hypothesis and, by creating a set of key factors, illustrates the reason why organizations tend to rely mainly on one or more of the specific dimensions of social responsibility. This research is, in our opinion, the first attempt to highlight the applicability of the model of social responsibility in businesses in Romania.

  13. PREFACE: International Conference on Fundamentals and Applications of HIPIMS

    Science.gov (United States)

    Ehiasarian, Arutiun; Bandorf, Ralf

    2012-09-01

    Thin film technology and surface engineering are nowadays key components for numerous innovative products like efficient windows, flat screens, sensors or hard coatings used in tool coating and automotive applications, as well as products for everyday life. In line with the demands of surface technology, coating technology is also evolving and improving. The latest major technology jump was the introduction of pulse technology in physical vapor deposition. High power impulse magnetron sputtering is the most recent development of pulse sputtering. After approximately a decade of intense academic investigation and development we observe today a transfer of this new technology towards industrial processes. As well as several international activities the international conference on fundamentals and applications of HIPIMS continues the success story of the HIPIMS days, initiated in 2004 at Sheffield Hallam University, UK. Becoming the only international conference especially dedicated to HIPIMS the HIPIMS conference is a venue for industrial and academic exchange on the latest developments in this fast evolving new technology. As a joint undertaking of Sheffield Hallam University SHU, Network of Competence for Industrial Plasma Surface Technology INPLAS and Fraunhofer Institute for Surface Engineering and Thin Films IST the HIPIMS conference was launched in 2010 in Sheffield, UK. With 120 delegates the impact of the new conference was underlined. The growing importance of HIPIMS technology was connected with a growth by nearly 35% to 160 participants in 2011 at the second HIPIMS conference in Braunschweig, DE. The participants were made up of equal numbers from research and development (university and research institutes) and industry. Being a global conference representatives from 25 different countries from all continents attended. The HIPIMS conference is also in joint collaboration with the COST Action MP0804 Highly Ionized Pulse Plasma Processes (www

  14. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Science.gov (United States)

    2011-08-01

    ... accounted for under the new method of accounting. The definition of cut-off basis is expanded in the final... of Accounting Used by Corporations That Acquire the Assets of Other Corporations AGENCY: Internal... regulations relating to the methods of accounting, including the inventory methods, to be used by corporations...

  15. The Content of Accountability in Corporate governance

    Directory of Open Access Journals (Sweden)

    Natalya Mosunova

    2014-01-01

    Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

  16. EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ON CORPORATE PERFORMANCE OF SELECTED BANKS LISTED ON NIGERIA STOCK EXCHANGE

    Directory of Open Access Journals (Sweden)

    J. N. ELOSIUBA

    2018-03-01

    Full Text Available In the light of globalisation where foreign investment has become trendy, comparability of financial reports of Nigerian firms and those of other firms across the world has become a concern. Nigerian firms has been mandated to adopt the International Financial Reporting Standard (IFRS is their financial reporting.  This study has examined the effect of the IFRS adoption on the reported performance of Nigerian banks listed on the Nigerian Stock Exchange. Eight (8 out of the fourteen (14 quoted banks were selected for the study. Four indices of performance employed in the study are profitability using the Return on Equity, Liquidity using total deposit to total loan, loan grants and then market value measured by Price earnings ratio for the period (2011 and 2012. 2011 represented GAAP era while 2012 stands for IFRS adoption. A comparability index for the banks were computed using the Excel Spreadsheet for each of the banks on each variable. Then the One Sample Test was employed for the analyses. The mean was used to answer the research question while the t-statistics tested the hypotheses. The results showed that mean values for profitability, liquidity and market value are greater in the GAAP era (2011 than in the IFRS period (2012, while loan grant has higher for IFRS period (2012. The t-tested indicated none of the variables had significant effect.  Thus the study concluded that IFRS adopted does not have significant effect on bank performance reported in 2011 and 2012. The use of IFRS for all firms as well as incorporation of IFRS guideline in professional training are recommended by this study.

  17. Corporate entrepreneurship

    DEFF Research Database (Denmark)

    Christensen, Karina

    2005-01-01

    Corporate entreprenørskab kan blive svaret på, hvordan Danmark fremmer en mere videnintensiv produktion. Begrebet er blevet anvendt til at forklare forskellige organisatoriske fænomener alt fra strategi over ledelse i al almindelighed til innovation, hvilket har medført en mangfoldighed af begreb...

  18. Corporate Venturing

    DEFF Research Database (Denmark)

    Vintergaard, Christian

    path of an entrepreneurial opportunity of the Danish corporate venture capitalist,Danfoss A/S. This paper distinguishes itself from previous research done on entrepreneurialopportunities by creating a holistic and conceptual framework, which broadens and expands theperception of the market participants...

  19. Corporate strategic branding: How country and corporate brands come together

    OpenAIRE

    Đorđević Bojan

    2008-01-01

    The concept of countries as brands has been increasingly recognized in the post-modern global world. A strong country brand can provide corporate brands with a unique set of values, which supports their positioning on the international market. Simultaneously, once corporate brands achieve worldwide success, they contribute actively to developing new features of the country brand. Consumers pay more and more attention to products' country of origin. When the name of a country is mentioned, the...

  20. An International Comparison of Corporate Governance Models: a study on the formal independence and governance of one-tier and two-tier corporate boards of directors in the United States of America, the United Kingdom and the Netherlands

    NARCIS (Netherlands)

    G.F. Maassen (Gregory)

    1999-01-01

    textabstractAccording to Cochran and Wartick (1988), corporate governance is an umbrella term that covers many aspects related to concepts, theories and practices of boards of directors and their executive and non-executive directors. It is a field that concentrates on the relationship between

  1. Corporate Social Responsibility for Sustainability

    Directory of Open Access Journals (Sweden)

    Wojciech Przychodzeń

    2014-06-01

    Full Text Available Purpose: The purpose of this paper is to is to provide insights on implementing corporate social responsibility for sustainability (CSRS concept and show how it differs from basic corporate social responsibility (CSR. Methodology: The paper discusses major issues with references to existing literature and real business cases from S&P500 consumer discretionary sector. Findings: The main fi nding of this paper is that CSRS could provide the company with a competitive advantage as a growing number of consumers become more sustainable conscious. It could also help to overcome the increasing consumers’ skepticism towards corporate social responsibility practices. Finally, it can also be seen as a step forward in defi ning what types of corporate activities are associated with desirable social and environmental gains. Research limitations: Our sample was restricted to the U.S. fi rms from the consumer discretionary sector. Therefore, conclusions should not be generalized to other markets. Our study is based on the analysis of environmental and social responsibility statements and assumes that they accurately represent corporate commitment in majority of the cases. Practical implications: CSRS offers corporations the opportunity to use their unique skills, culture, values, resources, and management capabilities to lead social progress by making sustainability part of its internal corporate logic. Originality: The paper raises the importance of the different conditions necessary for making sustainable development concept an important part of corporate strategy.

  2. First International Conference on Applications of Photonic Technology (ICAPT'94)

    CERN Document Server

    Chrostowski, Jacek; Measures, Raymond; Applications of Photonic Technology

    1995-01-01

    In this book we present a snapshot of the state of the art in photonics in 1994, showing typical applications and emerging new ones; discussing the key technologies behind these applications, their limitations, and prospects. The articles in this book are extended versions of the papers presented at the first International Conference on Applications ofPhotonic Technology (ICAPT'94), held in Toronto, Canada, on June 21-23, 1994. Photonics has been recognized as one of the key technologies for the 21 st century, as electronics was the technology of the 20th centrury and electrical engineering changed the life of people in the 19th century. According to the recent report of the Organization for Economic Cooperation and Development in Paris (OECD), the market for photonics will grow dramatically in the next 10 years with an expected world-wide expenditure of US $230 billion from some US $30 billion in 1992. The explosion of information technology was the largest driving force for the deployment of photonic techno...

  3. 75 FR 12732 - Foreign-Trade Zones 73 and 74; Application for Manufacturing Authority; The Belt's Corporation...

    Science.gov (United States)

    2010-03-17

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 16-2010] Foreign-Trade Zones 73 and 74... Corporation (TBC), an operator of FTZs 73 and 74, requesting manufacturing authority at sites within FTZs 73... CFR part 400). It was formally filed on March 5, 2010. The TBC facility in FTZ 73 (32 employees, 3,300...

  4. Bill Lang's contributions to acoustics at International Business Machines Corporation (IBM), signal processing, international standards, and professionalism in noise control engineering

    Science.gov (United States)

    Maling, George C.

    2005-09-01

    Bill Lang joined IBM in the late 1950s with a mandate from Thomas Watson Jr. himself to establish an acoustics program at IBM. Bill created the facilities in Poughkeepsie, developed the local program, and was the leader in having other IBM locations with development and manufacturing responsibilities construct facilities and hire staff under the Interdivisional Liaison Program. He also directed IBMs acoustics technology program. In the mid-1960s, he led an IEEE standards group in Audio and Electroacoustics, and, with the help of James Cooley, Peter Welch, and others, introduced the fast Fourier transform to the acoustics community. He was the convenor of ISO TC 43 SC1 WG6 that began writing the 3740 series of standards in the 1970s. It was his suggestion to promote professionalism in noise control engineering, and, through meetings with Leo Beranek and others, led the founding of INCE/USA in 1971. He was also a leader of the team that founded International INCE in 1974, and he served as president from 1988 until 1999.

  5. Corporate social responsibility in Islam

    OpenAIRE

    Elasrag, Hussein

    2015-01-01

    The aim of this study is to review the Islamic principles of CSR, and the definition of a structured social corporate responsibility (CSR), and based on this responsibility. And provide a practical through the international financial institutions that can implement CSR policies framework. This study provides the basis of social responsibilities that apply to those derived from divine sources of international financial institutions.

  6. International Conference on Dynamical Systems : Theory and Applications

    CERN Document Server

    2016-01-01

    The book is a collection of contributions devoted to analytical, numerical and experimental techniques of dynamical systems, presented at the international conference "Dynamical Systems: Theory and Applications," held in Lódz, Poland on December 7-10, 2015. The studies give deep insight into new perspectives in analysis, simulation, and optimization of dynamical systems, emphasizing directions for future research. Broadly outlined topics covered include: bifurcation and chaos in dynamical systems, asymptotic methods in nonlinear dynamics, dynamics in life sciences and bioengineering, original numerical methods of vibration analysis, control in dynamical systems, stability of dynamical systems, vibrations of lumped and continuous sytems, non-smooth systems, engineering systems and differential equations, mathematical approaches to dynamical systems, and mechatronics.

  7. International Conference on Dynamical Systems : Theory and Applications

    CERN Document Server

    2016-01-01

    The book is the second volume of a collection of contributions devoted to analytical, numerical and experimental techniques of dynamical systems, presented at the international conference "Dynamical Systems: Theory and Applications," held in Lódz, Poland on December 7-10, 2015. The studies give deep insight into new perspectives in analysis, simulation, and optimization of dynamical systems, emphasizing directions for future research. Broadly outlined topics covered include: bifurcation and chaos in dynamical systems, asymptotic methods in nonlinear dynamics, dynamics in life sciences and bioengineering, original numerical methods of vibration analysis, control in dynamical systems, stability of dynamical systems, vibrations of lumped and continuous sytems, non-smooth systems, engineering systems and differential equations, mathematical approaches to dynamical systems, and mechatronics.

  8. International Conference on Matrix Analysis and its Applications 2015

    CERN Document Server

    2017-01-01

    This volume presents recent advances in the field of matrix analysis based on contributions at the MAT-TRIAD 2015 conference. Topics covered include interval linear algebra and computational complexity, Birkhoff polynomial basis, tensors, graphs, linear pencils, K-theory and statistic inference, showing the ubiquity of matrices in different mathematical areas. With a particular focus on matrix and operator theory, statistical models and computation, the International Conference on Matrix Analysis and its Applications 2015, held in Coimbra, Portugal, was the sixth in a series of conferences. Applied and Computational Matrix Analysis will appeal to graduate students and researchers in theoretical and applied mathematics, physics and engineering who are seeking an overview of recent problems and methods in matrix analysis.

  9. International Conference on Physics and Technology of Reactors and Applications

    International Nuclear Information System (INIS)

    2007-01-01

    The first international conference on physics and technology of reactors and applications (PHYTRA 1) which took place in Marrakech (Morocco) from 14 to 16 March 2007, was designed to bring together scientists, teachers and students from universities, research centres and industry and other institutions to exchange knowledge and to discuss ideas and future issues. The programmes of the PHYTRA 1 conference covers a wide variety topics, the conference was organised in three plenary sessions, ten oral technical sessions and two poster sessions. The plenary sessions covers the following topics : The prospects of nuclear energy, The situation of nuclear sciences and energy in Morocco and Africa, and the new development in reactor physics and reactor design [fr

  10. First International Conference Multimedia Processing, Communication and Computing Applications

    CERN Document Server

    Guru, Devanur

    2013-01-01

    ICMCCA 2012 is the first International Conference on Multimedia Processing, Communication and Computing Applications and the theme of the Conference is chosen as ‘Multimedia Processing and its Applications’. Multimedia processing has been an active research area contributing in many frontiers of today’s science and technology. This book presents peer-reviewed quality papers on multimedia processing, which covers a very broad area of science and technology. The prime objective of the book is to familiarize readers with the latest scientific developments that are taking place in various fields of multimedia processing and is widely used in many disciplines such as Medical Diagnosis, Digital Forensic, Object Recognition, Image and Video Analysis, Robotics, Military, Automotive Industries, Surveillance and Security, Quality Inspection, etc. The book will assist the research community to get the insight of the overlapping works which are being carried out across the globe at many medical hospitals and instit...

  11. International Forum on Advanced Microsystems for Automotive Application

    CERN Document Server

    Meyer, Gereon

    2014-01-01

    The automobile is going through the biggest transformation in its history. Automation and electrification of vehicles are expected to enable safer and cleaner mobility. The prospects and requirements of the future automobile affect innovations in major technology fields like driver assistance systems, vehicle networking and drivetrain development. Smart systems such as adaptive ICT components and MEMS devices, novel network architectures, integrated sensor systems, intelligent interfaces and functional materials form the basis of these features and permit their successful and synergetic integration. It has been the mission of the International Forum on Advanced Microsystems for Automotive Applications (AMAA) for more than fifteen years to detect novel trends and to discuss the technological implications from early on. Therefore, the topic of the AMAA 2014 will be “Smart Systems for Safe, Clean, and Automated Vehicles”. This book contains peer-reviewed papers written by leading engineers and researchers w...

  12. International Code Assessment and Applications Program: Annual report

    International Nuclear Information System (INIS)

    Ting, P.; Hanson, R.; Jenks, R.

    1987-03-01

    This is the first annual report of the International Code Assessment and Applications Program (ICAP). The ICAP was organized by the Office of Nuclear Regulatory Research, United States Nuclear Regulatory Commission (USNRC) in 1985. The ICAP is an international cooperative reactor safety research program planned to continue over a period of approximately five years. To date, eleven European and Asian countries/organizations have joined the program through bilateral agreements with the USNRC. Seven proposed agreements are currently under negotiation. The primary mission of the ICAP is to provide independent assessment of the three major advanced computer codes (RELAP5, TRAC-PWR, and TRAC-BWR) developed by the USNRC. However, program activities can be expected to enhance the assessment process throughout member countries. The codes were developed to calculate the reactor plant response to transients and loss-of-coolant accidents. Accurate prediction of normal and abnormal plant response using the codes enhances procedures and regulations used for the safe operation of the plant and also provides technical basis for assessing the safety margin of future reactor plant designs. The ICAP is providing required assessment data that will contribute to quantification of the code uncertainty for each code. The first annual report is devoted to coverage of program activities and accomplishments during the period between April 1985 and March 1987

  13. Application in the Nordic Countries of international radioactive waste recommendations

    International Nuclear Information System (INIS)

    1986-01-01

    In the publication ''Report on the Applicability of International Radiation Protection Recommendations in the Nordic Countries'' published in 1976 the radiation protection authorities in Denmark, Finland, Iceland, Norway and Sweden expressed their agreement on the main principles of radiation protection. All aspects of radiation protection are covered in the recommendations. Since the recommendations were released new information on radioactive protection has been published e.g. by ICRP, IAEA and OECD/NEA and the radiation protection authorities have felt it necessary to make a revision of Chapter 21, Radioactive Waste, in the Recommendations of the Nordic Countries. Since 1982, a working group from the radiation protection authorities has been working on that revision. In this work the experience from national and international work has been incorporated. The new recommendations are divided into two main parts, one dealing with waste originating from the nuclear fuel cycle (nuclear waste) and one with waste from other sources (non-nuclear waste). These recommendations have been approved by the Nordic radiation protection authorities at a meeting in Finland, September 1985 and replace the corresponding recommendations in Chapter 21 in The 1976 Nordic Recommendations. (author)

  14. Improving Knowledge and Process for International Emergency Medicine Fellowship Applicants: A Call for a Uniform Application

    Directory of Open Access Journals (Sweden)

    Gabrielle A. Jacquet

    2013-01-01

    Full Text Available Background. There are currently 34 International Emergency Medicine (IEM fellowship programs. Applicants and programs are increasing in number and diversity. Without a standardized application, applicants have a difficulty approaching programs in an informed and an organized method; a streamlined application system is necessary. Objectives. To measure fellows’ knowledge of their programs’ curricula prior to starting fellowship and to determine what percent of fellows and program directors would support a universal application system. Methods. A focus group of program directors, recent, and current fellows convened to determine the most important features of an IEM fellowship application process. A survey was administered electronically to a convenience sample of 78 participants from 34 programs. Respondents included fellowship directors, fellows, and recent graduates. Results. Most fellows (70% did not know their program’s curriculum prior to starting fellowship. The majority of program directors and fellows support a uniform application service (81% and 67%, resp. and deadline (85% for both. A minority of program directors (35% and fellows (30% support a formal match. Conclusions. Program directors and fellows support a uniform application service and deadline, but not a formalized match. Forums for disseminating IEM fellowship information and for administering a uniform application service and deadline are currently in development to improve the process.

  15. Frustrated Total Internal Reflection: A Simple Application and Demonstration.

    Science.gov (United States)

    Zanella, F. P.; Magalhaes, D. V.; Oliveira, M. M.; Bianchi, R. F.; Misoguti, L.; Mendonca, C. R.

    2003-01-01

    Describes the total internal reflection process that occurs when the internal angle of incidence is equal to or greater than the critical angle. Presents a demonstration of the effect of frustrated total internal reflection (FTIR). (YDS)

  16. Evaluation of Corporate Social Responsibility Programme by Application of Balanced Scorecard: A Case Study of Fiat Automobiles’ Cooperárvore Programme

    Directory of Open Access Journals (Sweden)

    Osvaldo Maurício de Oliveira

    2016-05-01

    Full Text Available This article sets out to assess Cooperárvore, FIAT Automobiles’ labour corporative project within its “Árvore da Vida” Corporate Social Responsibility Programme, in the city of Betim, in the State of Minas Gerais. This is a descriptive case study whose overall aim is to measure the scope of the automaker’s social actions promoting the development of Jardim Teresópolis neighbourhood, by way of job and income generation, reduction of social vulnerability and economic and human development. Its specific objective is to present an evaluation and monitoring pattern of a social responsibility project by application of the Balanced Scorecard tool (BSC, in order to allow for improving management and inspire other corporate social initiatives. In the theoretical framework, the importance of corporate social responsibility has been studied in sustainable development, as well as concepts and models of evaluation of social projects. The survey was conducted based on documents related to Árvore da Vida and on interviews involving the programme’s managers and beneficiaries, in a qualitative perspective. From data analysis, positive results with significant advances in the beneficiaries and community development can be noticed. However, at some points it can be seen that the cooperative is not yet able to sustain itself, mainly due to its market limitations, depending on financial contributions and participation of the current sponsor in its management. This requires the management team to adopt some strategic definitions in order to implement short and medium term solutions to broaden the cooperative market to ensure their autonomy and sustainability.

  17. 77 FR 38039 - Corporation for Travel Promotion (dba Brand USA)

    Science.gov (United States)

    2012-06-26

    ... DEPARTMENT OF COMMERCE International Trade Administration Corporation for Travel Promotion (dba Brand USA) AGENCY: International Trade Administration, Commerce. ACTION: Notice of an opportunity for... Corporation for Travel Promotion (Board) (dba Brand USA). The purpose of the Board is to guide the Corporation...

  18. 27 CFR 479.191 - Applicability of other provisions of internal revenue laws.

    Science.gov (United States)

    2010-04-01

    ... GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Other Laws Applicable § 479.191 Applicability of other provisions of internal revenue laws. All of the provisions of the internal revenue laws not... provisions of internal revenue laws. 479.191 Section 479.191 Alcohol, Tobacco Products, and Firearms BUREAU...

  19. 12 CFR 7.2000 - Corporate governance procedures.

    Science.gov (United States)

    2010-01-01

    ... OPERATIONS Corporate Practices § 7.2000 Corporate governance procedures. (a) General. A national bank proposing to engage in a corporate governance procedure shall comply with applicable Federal banking... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Corporate governance procedures. 7.2000 Section...

  20. Application of Environmental Input-Output Analysis for Corporate and Product Environmental Footprints—Learnings from Three Cases

    DEFF Research Database (Denmark)

    Kjær, Louise Laumann; Høst-Madsen, Niels Karim Høst-Madsen; Schmidt, Jannick H.

    2015-01-01

    An increasing number of companies are expanding their environmental impact reduction targets and strategies to include their supply chains or whole product life cycles. In this paper, we demonstrate and evaluate an approach, where we used a hybrid Environmental Input-Output (EIO) database...... as a basis for corporate and product environmental footprint accounts, including the entire supply chain. We present three cases, where this approach was applied. Case study 1 describes the creation of total corporate carbon footprint accounts for three Danish regional healthcare organisations. In case study...... a foundation for decision-making within reasonable time and cost, and for companies with a large upstream environmental footprint, the analysis supports advancing their sustainability agenda to include supply chain impacts. However, there are implications when going from screening to implementing the results...

  1. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

    Directory of Open Access Journals (Sweden)

    Diana DOBRESCU

    2013-12-01

    Full Text Available This paper investigates the correlation between Corporate Social Responsability actions and companies’ value. For this purpose a data base was created for 101 important companies in Romania, for years 2011 and 2012. The data was processed using Eviews 7 and SAS 9.2 softwares and the econometric variables specific determinations were interpreted in an econometric approach. A new index for the Corporate Social Responsabilitiy hierarchy levels was proposed and its applicability was demonstrated.

  2. Corporate Language and Corporate Talk

    DEFF Research Database (Denmark)

    Zølner, Mette

    2013-01-01

    The article presents the case studies of two Danish based multinational companies (MNCs) which provides the an insight into the role of languages in organizational learning. It mentions that the studies focus on the sharing of the understanding and practices among their employees across the geogr......The article presents the case studies of two Danish based multinational companies (MNCs) which provides the an insight into the role of languages in organizational learning. It mentions that the studies focus on the sharing of the understanding and practices among their employees across...... the geographical borders by the medium of common corporate values for knowledge management, collection of data and analysis in these studies inspired by approach of ground theory and presents a usefulness of distinguishing between corporate language and talks to enable the headquarters learning. Also it concludes...... that both of the MNCs are of Danish origin but executives of both companies are proficient in English language....

  3. 76 FR 54428 - Call for Applications for the International Buyer Program Calendar Year 2013

    Science.gov (United States)

    2011-09-01

    ... in detail the international marketing program to be conducted for the event, and explain how efforts... DEPARTMENT OF COMMERCE International Trade Administration [Docket No. 110729450-1450-01] Call for Applications for the International Buyer Program Calendar Year 2013 AGENCY: International Trade Administration...

  4. Corporate contestability and corporate expropriation

    Directory of Open Access Journals (Sweden)

    Abdul Hadi Zulkafli

    2016-12-01

    Full Text Available This paper presents evidence on the role of ownership in dealing with corporate expropriation of listed companies in Malaysia. From the perspective of expropriation, a single controlling shareholder is always associated with such behavior due to their power and control at the expense of minority shareholder. However, subsequent individual or coalition of large shareholders can be an important corporate governance tool by providing effective monitoring that would lessen the possibility of expropriation by the controlling shareholder. Relating to that, this study evaluates the role of controlling and large shareholders in dealing with corporate expropriation. It is found that there is a negative relationship between single controlling shareholders and dividend payout ratio indicating that firms with only controlling shareholder will pay a lower dividend due to possible expropriation through profit diversion by controlling shareholder. Using Herfindahl Index as a proxy for ownership contestability, the presence of large shareholders along with controlling shareholder has a positive relationship with dividend payout implying that increased contestability helps to curb the power of controlling shareholder to expropriate fund for their own benefit. In accordance with agency theory, the outcome suggests that large shareholders play a monitoring role in minimizing the Type II agency problem. It is also verifying the argument made based on the Catering Theory of Dividend that the presence of large shareholder brings benefit to all shareholders as they are able to reduce profit diversion by demanding for higher dividend

  5. Applications of shape analysis to domestic and international security

    International Nuclear Information System (INIS)

    Prasad, Lakshman; Skourikhine, Alexei N.; Doak, Justin E.

    2002-01-01

    The rapidly growing area of cooperative international security calls for pervasive deployment of smart sensors that render valuable information and reduce operational costs and errors. Among the sensors used, vision sensors are by far the most versatile, tangible, and rich in the information they provide about their environment. On the flip side, they are also the most complex to analyze automatically for the extraction of high-level information. The ability to process imagery in a useful manner requires at least partial functional emulation of human capabilities of visual understanding. Of all visual cues available in image data, shape is perhaps the most important for understanding the content of an image. In this paper we present an overview of ongoing research at LANL on geometric shape analysis. The objective of our research is to develop a computational framework for multiscale characterization, analysis, and recognition of shapes. This framework will enable the development of a comprehensive and connected body of mathematical methods and algorithms, based on the topological, metrical, and morphological properties of shapes. We discuss its potential applications to automated surveillance, monitoring, container tracking and inspection, weapons dismantlement, and treaty verification. The framework will develop a geometric filtering scheme for extracting semantically salient shape features. This effort creates a paradigm for solving shape-related problems in Pattern Recognition, Computer Vision, and Image Understanding in a conceptually cohesive and algorithmically amenable manner. The research aims to develop an advanced image analysis capability at LANL for solving a wide range of problems in automated facility surveillance, nuclear materials monitoring, treaty verification, and container inspection and tracking. The research provides the scientific underpinnings that will enable us to build smart surveillance cameras, with a direct practical impact on LANL

  6. Corporate governance and the audit committee as part of Corporate Social Responsibility

    OpenAIRE

    Mancilla Rendón María Enriqueta; Saavedra García María Luisa

    2015-01-01

    The purpose of this paper is to study the principles of the international standard ISO 26000, and the relation between social responsibility and internal control rules management organizations establish their business and relationship with Corporate Social Responsibility the board of directors and the audit committee to strengthen corporate trust and manage corporate risk. The research is based on a survey of companies listed on the Mexican stock market, in 2011. The variables have been studi...

  7. International Symposium on Optics and its Applications (OPTICS-2011)

    Science.gov (United States)

    Bhattacherjee, Aranya B.; Calvo, Maria L.; Kazaryan, Eduard M.; Papoyan, Aram V.; Sarkisyan, Hayk A.

    2012-03-01

    OPTICS Logo PREFACE The papers selected for this volume were reported at the International Symposium 'Optics and its applications' (OPTICS-2011, Yerevan & Ashtarak, Armenia, September 5-9, 2011), http://www.ipr.sci.am/optics2011/. The Symposium was organized by the SPIE Armenian Student Chapter and major Armenian R&D organizations, universities and industrial companies working in the field of basic and applied optics: Institute for Physical Research of the National Academy of Sciences of Armenia, Yerevan State University, Russian-Armenian (Slavonic) University, and LT-PYRKAL Closed Joint Stock Company. OPTICS-2011 was primarily intended to support and promote the involvement of students and young scientists in various fields of modern optics, giving them the possibility to attend invited talks by prominent scientists and to present and discuss their own results. Furthermore, the Symposium allowed foreign participants from 14 countries to become acquainted with the achievements of optical science and technology in Armenia, which became a full member of the International Commission for Optics (ICO) in 2011. To follow this concept, the Symposium sessions were held in various host institutions. The creative and friendly ambience established at OPTICS-2011 promoted further international collaboration in the field and motivated many students to take up research in optics and photonics as a career. This volume of Journal of Physics: Conference Series covers thematic sections of the Symposium (both oral and poster), which represent the main fields of interest in optics for Armenian scientists: quantum optics & information, laser spectroscopy, optical properties of nanostructures, photonics & fiber optics, and optics of liquid crystals. Such wide coverage is consistent with the general scope of the Symposium, allowing all the students involved in optics to present, discuss and publish their recent results, and for those who are making their first steps in science to choose

  8. CAD/CAM/CAI Application for High-Precision Machining of Internal Combustion Engine Pistons

    Directory of Open Access Journals (Sweden)

    V. V. Postnov

    2014-07-01

    Full Text Available CAD/CAM/CAI application solutions for internal combustion engine pistons machining was analyzed. Low-volume technology of internal combustion engine pistons production was proposed. Fixture for CNC turning center was designed.

  9. 26 CFR 1.957-1 - Definition of controlled foreign corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of controlled foreign corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-1 Definition of controlled foreign corporation. (a) In general. The term controlled foreign corporation means any foreign corporation...

  10. Going Corporate

    CERN Document Server

    Kadre, Shailendra

    2011-01-01

    Going Corporate: A Geek's Guide shows technology workers how to gain the understanding and skills necessary for becoming an effective, promotable manager or sought-after consultant or freelancer. Technology professionals typically dive deeply into small pieces of technology - like lines of code or the design of a circuit. As a result, they may have trouble seeing the bigger picture and how their work supports an organization's goals. But ignoring or dismissing the business or operational aspects of projects and products can lead to career stagnation. In fact, understanding the larger business

  11. Corporate Foresight

    DEFF Research Database (Denmark)

    Rohrbeck, René; Gemünden, Hans Georg

    2011-01-01

    Although in the last three decades much knowledge has been produced on how best to conduct foresight exercises, but little is known on how foresight should be integrated with the innovation effort of a company. Drawing on empirical evidence from 19 case studies and 107 interviews, we identify three...... roles that corporate foresight should play to maximize the innovation capacity of a firm: (1) the strategist role, which explores new business fields; (2) the initiator role, which increases the number of innovation concepts and ideas; and (3) the opponent role, which challenges innovation projects...

  12. Corporate responsibility

    DEFF Research Database (Denmark)

    Jensen, Karsten Klint

    2007-01-01

    Is it legitimate for a business to concentrate on profits under respect for the law and ethical custom? On the one hand, there seems to be good reasons for claiming that a corporation has a duty to act for the benefit of all its stakeholders. On the other hand, this seems to dissolve the notion...... of a private business; but then again, a private business would appear to be exempted from ethical responsibility. This is what Kenneth Goodpaster has called the stakeholder paradox: either we have ethics without business or we have business without ethics. Through a different route, I reach the same solution...

  13. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann; Sørensen, Suna

    2006-01-01

    The recognition of the importance of entrepreneurial dynamics in corporate context is increasingly acknowledged in both entrepreneurship and strategic management literature, as firms today face a reality in which frame-breaking innovation is an important element of survival. From this understanding......, the concept of Strategic Entrepreneurship (SE) has arisen, arguing a logic of focusing on the intersections between the two fields. This paper sets out to explore the SE construct empirically. Through seven case studies evolving around radical technological innovations, evidence is found of the importance...

  14. Corporate Fictions

    DEFF Research Database (Denmark)

    Staunæs, Dorthe; Søndergaard, D. M.

    2006-01-01

    The article describes a particular strategy of communication called a social science fiction. The strategy was taken up following an empirical research project on gender and management, in order to communicate results to the company's managers and Human Resource Staff. The research results showed...... fiction was the kind of narrative therapy, which aims to reconfigure the problem in focus by a process of externalisation that allows a reconstruction and retelling of the issue. The article describes how three cultural mechanisms in the company were condensed into three imaginary figures: Mr. Corporate...

  15. BC Hydro - IPC review : report on the creation of IPC International Power Corporation and its joint venture with the British Columbia Hydro and Power Authority for the Raiwind power project

    International Nuclear Information System (INIS)

    1997-03-01

    BC Hydro is one of the sponsors involved in the construction of a thermal electric power plant in Raiwind, Pakistan. As a Crown corporation, BC Hydro and its participation in the project is subject to the policies and priorities of the provincial government. This document describes the circumstances surrounding the creation of the International Power Corporation (IPC) and its joint venture with BC Hydro for the development of international power projects including the Raiwind project. The project has provoked much public discussion in British Columbia because of the involvement of Cayman Island companies in the project structure. There is concern with the intermingling of public and private interests in the project, including allegations that an IPC share offering benefited insiders of government and BC Hydro. A description of the history and structure of the Raiwind project and detailed information on the British Columbia participants is provided. Directors and shareholders of the principal corporate participants are listed. The development process in Pakistan, the key features of the project and the underlying agreements among the participants are described. An assessment of potential conflicts of interest and a review of public sector standards and guidelines regarding conflicts of interest is presented. 60 refs., 39 tabs., 6 figs

  16. Application of international double taxation conventions in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2016-01-01

    In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the...

  17. The Application of Simulated Experimental Teaching in International Trade Course

    Science.gov (United States)

    Ma, Tao; Chen, Wen

    2009-01-01

    International Trade Practice is a professional basic course for specialty of International Economy and Trade. As the core of International Trade Practice, it is extremely related to foreign affairs and needs much practical experience. This paper puts forward some suggestions on how to improve the performance of teaching in order to educate the…

  18. Manager, Financial Systems | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    ... application of internal controls within the Centre's corporate financial systems. ... It is a key resource for managing IDRC's financial information systems both for the ... Assess the vendor development strategies and determine the impacts on the long .... applications to provide complete and relevant accounting information.

  19. Iranian Corporations and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Hadi Chapardar

    2011-10-01

    Full Text Available Comparative studies have demonstrated that the themes for corporate social responsibility (CSR initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In this research, which was conducted on 56 corporations from IMI100 (100 Iranian companies with highest annual sales, ranked by Industrial Management Institute or IMI, CSR themes in priority have been identified. Data collected from a semistructured questionnaire and some complementary interviews were analyzed against the results of a reference study over 100 companies from developed countries. The resulted themes, some of which may have several subthemes, were developed in three economic, environmental, and social categories. Beside these qualitative findings, two indices are constructed for indicating the “importance” of and “contribution” to each theme. The results and discussions are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.

  20. Soft Computing Applications : Proceedings of the 5th International Workshop Soft Computing Applications

    CERN Document Server

    Fodor, János; Várkonyi-Kóczy, Annamária; Dombi, Joszef; Jain, Lakhmi

    2013-01-01

                    This volume contains the Proceedings of the 5thInternational Workshop on Soft Computing Applications (SOFA 2012).                                The book covers a broad spectrum of soft computing techniques, theoretical and practical applications employing knowledge and intelligence to find solutions for world industrial, economic and medical problems. The combination of such intelligent systems tools and a large number of applications introduce a need for a synergy of scientific and technological disciplines in order to show the great potential of Soft Computing in all domains.                   The conference papers included in these proceedings, published post conference, were grouped into the following area of research: ·         Soft Computing and Fusion Algorithms in Biometrics, ·         Fuzzy Theory, Control andApplications, ·         Modelling and Control Applications, ·         Steps towa...

  1. An internalization approach to joint ventures: the case of Coca-Cola in China

    OpenAIRE

    Mok, Vincent; Dai, Xiudian; Yeung, Godfrey

    2002-01-01

    In the presence of high transaction costs due to market imperfections, it is normally less expensive for multinational corporations (MNCs) to conduct their business activities in new markets through their internal corporate structures rather than by relying on the markets. Based on a case study of Coca-Cola's entry into the Chinese market, this paper tests the applicability of internalization theory to explaining the entry mode choices of MNCs in developing countries. Internalization theory r...

  2. Application of Environmental Input-Output Analysis for Corporate and Product Environmental Footprints—Learnings from Three Cases

    Directory of Open Access Journals (Sweden)

    Louise Laumann Kjaer

    2015-08-01

    Full Text Available An increasing number of companies are expanding their environmental impact reduction targets and strategies to include their supply chains or whole product life cycles. In this paper, we demonstrate and evaluate an approach, where we used a hybrid Environmental Input-Output (EIO database as a basis for corporate and product environmental footprint accounts, including the entire supply chain. We present three cases, where this approach was applied. Case study 1 describes the creation of total corporate carbon footprint accounts for three Danish regional healthcare organisations. In case study 2, the approach was used as basis for an Environmental Profit and Loss account for the healthcare company, Novo Nordisk A/S. Case study 3 used the approach for life cycle assessment of a tanker ship. We conclude that EIO-based analyses offer a holistic view of environmental performance, provide a foundation for decision-making within reasonable time and cost, and for companies with a large upstream environmental footprint, the analysis supports advancing their sustainability agenda to include supply chain impacts. However, there are implications when going from screening to implementing the results, including how to measure and monitor the effect of the different actions. Thus, future research should include more detailed models to support decision-making.

  3. International status of application of probabilistic risk analysis

    International Nuclear Information System (INIS)

    Cullingford, M.C.

    1984-01-01

    Probabilistic Risk Assessment (PRA) having been practised for about ten years and with more than twenty studies completed has reached a level of maturity such that the insights and other products derived from specific studies may be assessed. The first full-scale PRA studies were designed to develop the methodology and assess the overall risk from nuclear power. At present PRA is performed mostly for individual plants to identify core damage accident sequences and significant contributors to such sequences. More than 25 countries are utilizing insights from PRA, some from full-scale PRA studies and other countries by performing reliability analyses on safety systems identified as important contributors to one or more core melt sequences. Many Member States of the IAEA fall into one of three groups: those having (a) a large, (b) a medium number of reactor-years of operating experience and (c) those countries in the planning or feasibility study stages of a nuclear power programme. Of the many potential uses of PRA the decision areas of safety improvement by backfitting, development of operating procedures and as the basis of standards are felt to be important by countries of all three groups. The use of PRA in showing compliance with safety goals and for plant availability studies is held to be important only by those countries which have operating experience. The evolution of the PRA methodology has led to increased attention to quantification of uncertainties both in the probabilities and consequences. Although many products from performing a PRA do not rely upon overall risk numbers, increasing emphasis is being placed on the interpretation of uncertainties in risk numbers for use in decisions. International co-operation through exchange of information regarding experience with PRA methodology and its application to nuclear safety decisions will greatly enhance the widespread use of PRA. (author)

  4. Review of "Corporate Headings" by Eva Verona.

    Science.gov (United States)

    Weintraub, D. Kathryn

    Recommendations for the choice of corporate authorship and the form of corporate name are proposed as bases for international agreement in this area of cataloging. These recommendations are based on three assumptions: (1) that main entries are necessary and important; (2) that choice between conflicting alternatives should be to select that…

  5. Three Essays in Empirical Corporate Finance

    NARCIS (Netherlands)

    G. Zhu (Guangyao)

    2015-01-01

    markdownabstract__Abstract__ This dissertation documents my exploration of the modern corporation in the past few years. I outline a detailed picture of major U.S. public corporations in more recent decades from two perspectives: ownership structure and internal nepotism. I also study the

  6. Evolution of Corporate Essence

    DEFF Research Database (Denmark)

    Fomcenco, Alex

    2016-01-01

    that applies to a traditional limited liability company. Its main distinctive attributes are corporate purpose, accountability of its management, and transparency requirements. Although, a Public Benefit Corporation does not impose any revolutionary amendments to the way the traditional corporations are......, it offers a legal framework where public benefit is more important than profits. As a corporate entity, Public Benefit Corporation already exists in numerous jurisdictions and those jurisdictions that do not yet facilitate creation of this corporate form should most definitely consider it....

  7. Managing Corporate Reputation Through Corporate Branding

    DEFF Research Database (Denmark)

    Schultz, Majken; Hatch, Mary Jo; Adams, Nick

    2012-01-01

    This article, which concentrates on symbolic management by explaining the role of corporate branding in managing corporate reputation, using Novo Nordisk as a case study, presents three perspectives on corporate branding: the marketing perspective, the organisational perspective and the co...... is a way to influence corporate reputation. The Novo Nordisk management believes the data indicate that corporate branding influenced reputation more than the other way around. Formal brand management practices may work considerably better when they complement rather than try to control existing forces......-creation perspective. The three perspectives reviewed show the possibility of developing a multidisciplinary conceptualisation of corporate branding. They all offer insights important to managing organisations as corporate brands in a multi-stakeholder context and thus to the likelihood that corporate branding...

  8. The Promotion of Bottle Feeding by Multinational Corporations: How Advertising and the Health Professions Have Contributed. Cornell International Nutritioon Monograph Series, Number 2 (1975).

    Science.gov (United States)

    Greiner, Ted; Latham, Michael C., Ed.

    This report investigates the ways bottle feeding of infants is promoted by multinational corporations. Data were obtained from the following: (1) a survey of available infant food advertising in newspapers and magazines from developing countries; (2) a study of some interrelationships between the health professions and infant food companies,…

  9. Shareholder engagement in The Netherlands : Balacing between self-regulation through the Dutch Corporate Governance Code and international capital market practices

    NARCIS (Netherlands)

    Melis, D.A.M.

    2012-01-01

    This paper presents recent empirical evidence about institutional investors' compliance with the amended Dutch Corporate Governance Code and key factors influencing their real life voting- and engagement behaviour with Dutch investee companies. The data comes from 39 surveys among Dutch and

  10. Applicability of International and DOE Target Values to ALD Destructive Measurement Applications

    International Nuclear Information System (INIS)

    Holland, M.K.

    2002-01-01

    International Target values and target value applicability are a function of the nuclear material processing campaign or application for which the accountability measurement method is being applied. Safeguarding significant quantities of nuclear-grade materials requires that accountability measurements be as accurate, precise, and representative as practically possible. In general, the ITV provides a benchmark for determining generic acceptability of the performance of the various accountability measurement methods, since it represents a performance level that is accepted as highly reliable. There are cases where it is acceptable to select alternative accountability methods not specifically referenced by the ITV, or to use the recognized measurement method, even though the uncertainties are greater than the target values

  11. 26 CFR 1.993-5 - Definition of related foreign export corporation.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-5... international sales corporation described in paragraph (b) of this section, (ii) It is a real property holding...) Foreign international sales corporation—(1) In general. A foreign corporation is a foreign international...

  12. [Ontario Hydro]. Corporate performance report, 1994

    International Nuclear Information System (INIS)

    1995-01-01

    Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in 1993, beginning with overall results in such areas as customer service, environmental stewardship, human resources, and finance. This is followed by reports from the Generation Business Group, Customer Services Group, Corporate Business Group, General Counsel and Secretary, Ontario Hydro Audit, Strategic Planning, Environment and Communication Group, and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix includes summary financial statements

  13. [Ontario Hydro]. Corporate performance report, 1993

    International Nuclear Information System (INIS)

    1994-01-01

    Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values established in the approved corporate financial plan and work program budget. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in mid-1993, beginning with overall results in such areas as customer satisfaction, electricity sales, human resources, and environmental protection. This is followed by reports from the Electricity Group (supply, generation, transmission), the Energy Services and Environment Group (load saved and shifted, non-utility generation, retail distribution), and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix contains summary financial statements

  14. Inclusive Education for International Students: Applications of a Constructivist Framework

    Science.gov (United States)

    Stipanovic, Natalie; Pergantis, Stephanie Irlene

    2018-01-01

    International students are a globally growing population that have numerous risk factors to their successful matriculation. One classroom tool university instructors have to combat these risk factors is utilizing an inclusive pedagogical framework. Instructors of international students that wish to apply an inclusive pedagogy to meet the needs of…

  15. International Approaches to Financial Instruments and Their Application in Ukraine

    OpenAIRE

    Viktor Zamlynskyy

    2013-01-01

    Introduction of International Financial Reporting Standards in Ukraine requires scientific and methodological study of their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory support for their accounting in Ukraine has been established. The authors have analyzed the provisions of the International Financial Reporting Standards governing the financial instruments accounting, worked out characteristics of existing methodology ...

  16. International aspects of nuclear energy - guarantees for peaceful applications

    International Nuclear Information System (INIS)

    Longo, P.

    1980-03-01

    The author considers activities connected with treaties and international agreements in the context of safeguarding nuclear materials and technology and protection against radioactive contamination. A review is provided of the Non-Proliferation Treaty, the Convention on Physical Protection, the International Fuel Cycle Evaluation and the London Dumping Convention. (NEA) [fr

  17. 2 CFR 176.90 - Non-application to acquisitions covered under international agreements.

    Science.gov (United States)

    2010-01-01

    ... are: (1) The World Trade Organization Government Procurement Agreement (Aruba, Austria, Belgium... under international agreements. 176.90 Section 176.90 Grants and Agreements OFFICE OF MANAGEMENT AND...-application to acquisitions covered under international agreements. Acquisitions covered by international...

  18. 78 FR 68814 - Call for Applications for the International Buyer Program Calendar Year 2015

    Science.gov (United States)

    2013-11-15

    ... overseas markets and corresponds to marketing opportunities as identified by ITA. Previous international... overseas. In addition, the applicant should describe in detail the international marketing program to be... DEPARTMENT OF COMMERCE International Trade Administration [Docket No.: 131030913-3913-01] Call for...

  19. 77 FR 74828 - Call for Applications for the International Buyer Program Calendar Years 2014 and 2015

    Science.gov (United States)

    2012-12-18

    ... DEPARTMENT OF COMMERCE International Trade Administration [Docket No. 120913451-2681-02] Call for Applications for the International Buyer Program Calendar Years 2014 and 2015 AGENCY: International Trade... the DOC and trade show organizers to benefit U.S. firms exhibiting at selected events and provides...

  20. 75 FR 76040 - Weyerhaeuser Company Corporate Headquarters Including On-Site Leased Workers From Volt Services...

    Science.gov (United States)

    2010-12-07

    ... Assistance on June 2, 2010, applicable to workers of Weyerhaeuser Company, Corporate Headquarters, including... Weyerhaeuser Company, Corporate Headquarters to be considered leased workers. Based on these findings, the... the Federal Way, Washington location of Weyerhaeuser Company, Corporate Headquarters. The amended...

  1. 8th International Conference on Computer Science and its Applications (CSA-16) and the 11st International Conference on Ubiquitous Information Technologies and Applications (CUTE 2016)

    CERN Document Server

    Pan, Yi; Yi, Gangman; Loia, Vincenzo

    2017-01-01

    This book presents the combined proceedings of the 8th International Conference on Computer Science and its Applications (CSA-16) and the 11st International Conference on Ubiquitous Information Technologies and Applications (CUTE 2016), both held in Bangkok, Thailand, December 19 - 21, 2016. The aim of these two meetings was to promote discussion and interaction among academics, researchers and professionals in the field of ubiquitous computing technologies. These proceedings reflect the state-of-the-art in the development of computational methods, involving theory, algorithm, numerical simulation, error and uncertainty analysis and novel application of new processing techniques in engineering, science, and other disciplines related to ubiquitous computing.

  2. Multinationals and corporate social responsibility

    NARCIS (Netherlands)

    Kolk, A.

    2010-01-01

    This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR in

  3. Control mechanisms in corporate governance

    Directory of Open Access Journals (Sweden)

    Jovanović-Zattila Milena

    2016-01-01

    Full Text Available The structure of corporate governance is determined by the distribution of rights and responsibilities among different actors in the company structure. Organizationally complex structure of corporate entities, established as a reflection of composite forms of business corporations, give rise to the conflict of interest between the owners, the board of directors and managers, which is generally known as the principal-agency problem. Given the fact that operations of modern companies include interaction with a large number of stakeholders, matters of ethics and accountability to the owners, employees, creditors and the state are the basic postulates which have been subject to re-examination lately. The reasons for reassessing these issues are to be sought in numerous abuses by companies, which are on the other hand highly active in their effors to protect themselves from similar abuses (mainy cyber crime. In order to respond to new challenges and requirements, which include providing for the interests of both shareholders and stakeholders, corporate management is required to establish an adequate system of internal control covering all company activities. Contemporary trends in the development of internal audit, as a mechanism of good corporate governance, are reflected in providing advice in respect of anticipated future risks and risk management.

  4. Internal dosimetry hazard and risk assessments: methods and applications

    International Nuclear Information System (INIS)

    Roberts, G.A.

    2006-01-01

    Routine internal dose exposures are typically (in the UK nuclear industry) less than external dose exposures: however, the costs of internal dosimetry monitoring programmes can be significantly greater than those for external dosimetry. For this reason decisions on when to apply routine monitoring programmes, and the nature of these programmes, can be more critical than for external dosimetry programmes. This paper describes various methods for performing hazard and risk assessments which are being developed by RWE NUKEM Limited Approved Dosimetry Services to provide an indication when routine internal dosimetry monitoring should be considered. (author)

  5. Rhetoric and realities of corporate social responsibility

    NARCIS (Netherlands)

    Smid, H.

    2014-01-01

    Corporate social responsibility (CSR) is often considered as an alternative for direct government regulation to internalize externalities on markets. Especially in a complex economically liberated and globalized world order, in which direct government regulation and centrally creating new markets

  6. A holistic perspective on corporate sustainability drivers

    NARCIS (Netherlands)

    Lozano, R.

    2013-01-01

    Since company boards are increasingly discussing 'sustainability', it becomes necessary to examine the nature of sustainability drivers. Most approaches to corporate sustainability drivers have focused either on internal or external drivers. This paper is aimed at providing a more holistic

  7. A holistic perspective on corporate sustainability drivers

    NARCIS (Netherlands)

    Lozano, Rodrigo|info:eu-repo/dai/nl/36412380X

    2015-01-01

    Since company boards are increasingly discussing 'sustainability', it becomes necessary to examine the nature of sustainability drivers. Most approaches to corporate sustainability drivers have focused either on internal or external drivers. This paper is aimed at providing a more holistic

  8. Monitoring good corporate governance in developing countries ...

    African Journals Online (AJOL)

    Nnamdi Azikiwe University Journal of International Law and Jurisprudence ... The call for good corporate governance was as a result of the scandal and collapse ... This paper made use of legislation, regulations (Codes of best practices) and ...

  9. Research in Corporate Communication: An Overview of an Emerging Field.

    Science.gov (United States)

    van Riel, Cees B. M.

    1997-01-01

    Provides an overview of research in corporate communication, focusing on achievements found in the international academic literature in both communication and business school disciplines. Gives three key concepts in such research: corporate identity, corporate reputation, and orchestration of communication. Advocates an interdisciplinary approach…

  10. 26 CFR 2.1-27 - Controlled corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

  11. Corporate Foresight: Antecedents and Contributions to Innovation Performance

    DEFF Research Database (Denmark)

    Jissink, Tymen; Rohrbeck, René; Huizingh, Eelko K.R.E.

    In this paper we explore the current understanding of corporate foresight as a system for creating understandings of possible futures, factors that drive the need and usage of corporate foresight as well as how corporate foresight can contribute to a firm’s innovation performance. Drawing upon...... still limited research on corporate foresight, we find that 1) there is still little consensus on the concept of corporate foresight, 2) the need for corporate foresight can originate from both internal and external factors, and 3) innovation performance can be positively influenced by a number...

  12. Application of international double taxation conventions in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2016-12-01

    Full Text Available In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.

  13. 26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

    Science.gov (United States)

    2010-04-01

    ...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

  14. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  15. CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

    Directory of Open Access Journals (Sweden)

    NĂSTASIE MIHAELA – ANDREEA

    2014-02-01

    Full Text Available General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Standards and International Financial Reporting Standards by IAS 19 "Employee Benefits" and IFRS 2 "Share-based Payment". Concerns over the years, on remuneration, was the International Accounting Standards Board, as in 1998 was developed International Accounting Standard 19 "Employee Benefits" and in 2004 was drafted to International Financial Reporting Standard 2 "Share-based Payment". This article is part of a broader research and through it we tried to address a topical issue that employee benefits and consequences of the degree of economic and financial development of economic entities and living standards of the population.

  16. Thermal mechanical analysis of applications with internal heat generation

    Science.gov (United States)

    Govindarajan, Srisharan Garg

    control blade, spatial variations in temperature within the control blade occur from the non-uniform heat generation within the BORAL as a result of the non-uniform thermal neutron flux along the longitudinal direction when the control blade is partially withdrawn. There is also variation in the heating profile through the thickness and about the circumferential width of the control blade. Mathematical curve-fits are generated for the non-uniform volumetric heat generation profile caused by the thermal neutron absorption and the functions are applied as heating conditions within a finite element model of the control blade built using the commercial finite element code Abaqus FEA. The finite element model is solved as a fully coupled thermal mechanical problem as in the case of the annular target. The resulting deflection is compared with the channel gap to determine if there is a significant risk of the control blade binding during reactor operation. Hence, this dissertation will consist of two sections. The first section will seek to present the thermal and structural safety analyses of the annular targets for the production of molybdenum-99. Since there hasn't been any detailed, documented, study on these annular targets in the past, the work complied in this dissertation will help to understand the thermal-mechanical behavior and failure margins of the target during in-vessel irradiation. As the work presented in this dissertation provides a general performance analysis envelope for the annular target, the tools developed in the process can also be used as useful references for future analyses that are specific to any reactor. The numerical analysis approach adopted and the analytical models developed, can also be applied to other applications, outside the Mo-99 project domain, where internal heat generation exists such as in electronic components and nuclear reactor control blades. The second section will focus on estimating the thermally induced deflection and hence

  17. Corporate moral responsibility in health care.

    Science.gov (United States)

    Wilmot, S

    2000-01-01

    The question of corporate moral responsibility--of whether it makes sense to hold an organisation corporately morally responsible for its actions, rather than holding responsible the individuals who contributed to that action--has been debated over a number of years in the business ethics literature. However, it has had little attention in the world of health care ethics. Health care in the United Kingdom (UK) is becoming an increasingly corporate responsibility, so the issue is increasingly relevant in the health care context, and it is worth considering whether the specific nature of health care raises special questions around corporate moral responsibility. For instance, corporate responsibility has usually been considered in the context of private corporations, and the organisations of health care in the UK are mainly state bodies. However, there is enough similarity in relevant respects between state organisations and private corporations, for the question of corporate responsibility to be equally applicable. Also, health care is characterised by professions with their own systems of ethical regulation. However, this feature does not seriously diminish the importance of the corporate responsibility issue, and the importance of the latter is enhanced by recent developments. But there is one major area of difference. Health care, as an activity with an intrinsically moral goal, differs importantly from commercial activities that are essentially amoral, in that it narrows the range of opportunities for corporate wrongdoing, and also makes such organisations more difficult to punish.

  18. 26 CFR 1.280H-1T - Limitation on certain amounts paid to employee-owners by personal service corporations electing...

    Science.gov (United States)

    2010-04-01

    ... period of the applicable election year under its normal method of accounting. However, a personal service... 1.280H-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...) Introduction. This section applies to any taxable year that a personal service corporation has a section 444...

  19. Research in corporate communication: An overview of an emerging field

    OpenAIRE

    Riel, Cees

    1997-01-01

    textabstractThis commentary is intended as an amendment to Argenti's (1996) viewpoint, published in Volume 10, Issue 1, of Management Communication Quarterly. Van Riel provides an overview of research in corporate communication, focusing on achievements found in the international academic literature in both communication and business school disciplines. In the author's opinion, there are three key concepts in corporate communication research: corporate identity, corporate reputation, and orch...

  20. The Growing Importance of the Practical Application of Corporate Social Responsibility in the Management of Companies in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Bris Petr

    2013-06-01

    Full Text Available The paper is aimed at researching the issue of Corporate Social Responsibility (hereinafter “CSR” in the Czech Republic (hereinafter “CR”. Social responsibility is now an integral part of integrated business management. It has a long tradition in the Czech Republic, because one of the most prominent businessmen of the 20th century – a Czech entrepreneur, Tomas Bata - began to apply CSR in his plants around the world in the first half of the last century. Currently,the issue of CSR becomes increasingly important. There is an integration of positive attitudes, practices or programs into company’s business strategy at the top management level. We followa shift in management focus from the level of “profit only” to a wider view in the context of the three P’s - people - planet - profit. This involves the functioning of the organization with regardto the so called triple - bottom - line, when the company focuses not only on economic growth, but also on environmental and social aspects of its activities. The main objective of the paper is to analyze the current state of CSR in the Czech Republic on the basis of quantitative research (approx. 100 organizations were approached and compare it with an analysis from 2004. The conclusion summarizes the approaches of managers to the issue of CSR in the CR, including some trends.

  1. Corporate Financial Reporting in Austria : An Overview

    OpenAIRE

    Lindner, Bernhard

    2014-01-01

    The purpose of this report on corporate financial reporting in Austria is to describe the key features of Austria’s corporate financial reporting environment as well as its practical application in regard to small and medium enterprises (SMEs’) financial reporting practices in Austria. This report builds on the World Bank accounting and auditing reports on standards and codes (ROSC) method...

  2. Convergence of Corporate and Public Governance

    OpenAIRE

    Gérard Hirigoyen; Radhoine Laouer

    2013-01-01

    By analyzing the differences between the corporate and public governance, theoretical and empirical research seems to indicate that the two domains of governance are far too different to share any common aspect. However, in this particular research, it has been argued that public governance is an application of corporate governance. Thus, the research question entails the description and analysis of this possible conve...

  3. CORPORATION CRIME LIABILITY OF PERSPECTIVE PENAL REFORM

    Directory of Open Access Journals (Sweden)

    Abdul Salam Siku

    2013-07-01

    Full Text Available The setting of the responsibility criminal against corporations in Indonesia starting from the inception of the emergency law number 7 of 1955 on Economic Crime, then followed by some of the last act is Act No. 8 of 2010 on prevention and eradication of the crime of money laundering. In the framework of the renewal of national criminal law and the draft law on The Criminal law (Criminal Code systematically have set the criminal liability of corporations, whether incorporated corporation law and Corporation who is not a legal entity. Although there have been laws governing corporate crime responsibility about but are still have problems in its application. It can be seen from the lack of a corporate criminal sentenced by the Court.

  4. Mechanisms for the proximity between the perspectives of the Shiite jurisprudence and the International Human Rights System regarding Corporal Punishment of Children

    Directory of Open Access Journals (Sweden)

    Seyed Javad Hoseynikhah

    2011-11-01

    Full Text Available One of the challenging issues which families and societies face in rearing and upbringing is how to treat children’s misbehavior In Islamic perspective, especially Shiite jurisprudence, which is considered to be the main source of legislation in the Islamic republic of Iran, in addition to paying special attention to children’s education and their development and happiness, much emphasis has been put on their dignity, being kind to them, their expedience, preventing any harm and injury to them. Also, it is prohibited to punish and abuse them. However, in some cases corporal punishment of children is permissible and permitted because of their expedience. On the contrary, the international human rights system seeks to eliminate the use of all forms of corporal punishment from all societies. Using different types of instruments and documents, it tries to promote this view. It considers corporal punishment as being against the child’s human dignity and physical integrity. Furthermore, sometimes it is considered inhumane, cruel and humiliating. Therefore, initially and apparently, the two approaches appear to be contradictory. Thus, we try to explain the true nature of the two approaches and to provide some solutions for their proximity considering the interests of the society as well as children's expedience, interests, education, rights and development. از جمله‌ی مسائل حسّاس و مهمّ تربیتی که خانواده‌ها و جوامع بشری دچار آن هستند، چگونگی برخورد با اعمال و کردارهای ناروای کودکان است. در دیدگاه اسلامی و به خصوص فقه سترگ شیعه که در کشور ما منبع الهام‌بخش جهت قانونگذاری محسوب می‌گردد، علاوه بر توجّه خاص به امور تربیتی کودکان و رشد و سعادت آنان، بر کرامت کودکان، مهروزی و مصلحت

  5. LIQUIDITY MANAGEMENT AND CORPORATE RISK

    Directory of Open Access Journals (Sweden)

    Fenyves Veronika

    2011-07-01

    Full Text Available The consequence of the economic crisis, the access of the external financing resources was narrowed significantly and lenders had became more cautious. This meant that the external source providers analyze more thoroughly the source claimants, and they also need to be more aware of their situation, to submit well founded loan applications to financial institutions. The other aspect is why the indicators presented in the study, the firms should be addressed much more thoroughly than ever before to have a much better understanding their situation, to recognize the sources of internal funding opportunities, and to use more efficiently the available internal resources. However, analysts should be aware of which are the ratios which should be paid a special attention and which ones are essential to assess a given situation, knowing them they can properly inform the leaders as well as to give an appropriate help to the decision makers. To ensure the appropriate level of internal resources the company's activity is continuous financing closely related to the working capital management. The other reason is why the working capital management coming into view - which is linked to the previous one - that longer and longer payment periods have emerged in the corporate sales, in point of fact there is a significant increase in commercial lending period, the companies must be able to finance this period. The working capital is essential for companies to determine their short-term financial positions. A significant change in working capital provides an important information to the company's various stakeholders, and this is especially true for the net working capital. The working capital analysis is one way the company's creditability evaluation, and helps also to better understand the company's normal business cycle.

  6. 25 CFR 213.14 - Corporations and corporate information.

    Science.gov (United States)

    2010-04-01

    ... of its obligations. (6) Whether the applicant or any person controlling, controlled by or under...; if so, under what provision of said acts or rules and regulations; and what disposition of any such... stockholders, setting forth in what corporations, or with what persons, firms, or associations such individual...

  7. 3D cadastre in the Netherlands : Developments and international applicability

    NARCIS (Netherlands)

    Stoter, J.; Ploeger, H.; Van Oosterom, P.

    This paper presents the design and implementation of the cadastral system extension for registration of 3D rights and restrictions in the Netherlands fitting within the ISO 19152, Land Administration Domain Model (LADM) final draft international standard. The implementation will be conducted in two

  8. Assessment of international remedial technologies for application to Superfund sites

    International Nuclear Information System (INIS)

    Sanning, D.E.

    1990-01-01

    This paper presents some of the logical arguments for conducting research on remedial technologies for contaminated land and groundwater at an international level. It gives information on many of the international organizations that are involved in environmental programs, but it especially gives emphasis to the NATO-CCMS pilot study on Demonstration of Remedial Action Technologies for Contaminated Land and Groundwater. The purpose of the study is to field demonstrate and evaluate new/innovative technologies for remedial action at uncontrolled hazardous waste sites. This study is a logical international extension of the US EPA SITE program. It offers the opportunity to obtain a multiple data base on various remedial action unit processes without any single country having to commit a disproportionate amount of its internal resources to any specific activity. Each participating country provides the necessary resources for those demonstrations which they are contributing to the study. Sites are selected by a majority vote of all participating countries (no country is permitted to vote for its own sites). The study is a 5 year program with participants from Canada, Denmark, Federal Republic of Germany, France, Greece, Italy, Japan, the Netherlands, Norway, Spain, and the US. The need for cost-effective remedial action technologies for hazardous waste sites is a problem of all industrialized countries. The need to build a knowledge base of emerging remedial technologies was the impetus behind the USEPA's lead role and commitment to this pilot study

  9. Peranan Auditor Intenal dalam Menunjang Pelaksanaan Good Corporate Governance (Studi Kasus pada PT Dirgantara Indonesia)

    OpenAIRE

    Wardoyo, Trimanto S; Lena

    2011-01-01

    Good corporate governance is not a concept, but comprehension a lot of misunderstanding. For this because of different estimated, a lot of people need estimated. Auditor internal one of another profession that help improve good corporate governance, in this moment Good corporate governance develop to be the primary component to improve of managing the good corporate. This study aims to determine the role of internal auditor in supporting the implementation of good corporate governance, and wh...

  10. International Assessment of Carbon Nanotube Manufacturing and Applications

    National Research Council Canada - National Science Library

    Eklund, Peter; Ajayan, Pulickel; Blackmon, Robert; Hart, A. J; Kong, Jing; Pradhan, Bhabendra; Rao, Apparao; Rinzler, Andrew

    2007-01-01

    This WTEC study focuses on the manufacturing and applications of carbon nanotubes "CNTs" to identify recent progress in understanding the commercial potential of CNTs as viewed by academic, industrial...

  11. Gas reactor international cooperative program. HTR-synfuel application assessment

    International Nuclear Information System (INIS)

    1979-09-01

    This study assesses the technical, environmental and economic factors affecting the application of the High Temperature Gas-Cooled Thermal Reactor (HTR) to: synthetic fuel production; and displacement of fossil fuels in other industrial and chemical processes. Synthetic fuel application considered include coal gasification, direct coal liquefaction, oil shale processing, and the upgrading of syncrude to motor fuel. A wide range of other industrial heat applications was also considered, with emphasis on the use of the closed-loop thermochemical energy pipeline to supply heat to dispersed industrial users. In this application syngas (H 2 +CO 2 ) is produced at the central station HTR by steam reforming and the gas is piped to individual methanators where typically 1000 0 F steam is generated at the industrial user sites. The products of methanation (CH 4 + H 2 O) are piped back to the reformer at the central station HTR

  12. Gas reactor international cooperative program. HTR-synfuel application assessment

    Energy Technology Data Exchange (ETDEWEB)

    1979-09-01

    This study assesses the technical, environmental and economic factors affecting the application of the High Temperature Gas-Cooled Thermal Reactor (HTR) to: synthetic fuel production; and displacement of fossil fuels in other industrial and chemical processes. Synthetic fuel application considered include coal gasification, direct coal liquefaction, oil shale processing, and the upgrading of syncrude to motor fuel. A wide range of other industrial heat applications was also considered, with emphasis on the use of the closed-loop thermochemical energy pipeline to supply heat to dispersed industrial users. In this application syngas (H/sub 2/ +CO/sub 2/) is produced at the central station HTR by steam reforming and the gas is piped to individual methanators where typically 1000/sup 0/F steam is generated at the industrial user sites. The products of methanation (CH/sub 4/ + H/sub 2/O) are piped back to the reformer at the central station HTR.

  13. 5th International Conference on Optimization and Control with Applications

    CERN Document Server

    Teo, Kok; Zhang, Yi

    2014-01-01

    This book presents advances in state-of-the-art solution methods and their applications to real life practical problems in optimization, control and operations research. Contributions from world-class experts in the field are collated here in two parts, dealing first with optimization and control theory and then with techniques and applications. Topics covered in the first part include control theory on infinite dimensional Banach spaces, history-dependent inclusion and linear programming complexity theory. Chapters also explore the use of approximations of Hamilton-Jacobi-Bellman inequality for solving periodic optimization problems and look at multi-objective semi-infinite optimization problems, and production planning problems.  In the second part, the authors address techniques and applications of optimization and control in a variety of disciplines, such as chaos synchronization, facial expression recognition and dynamic input-output economic models. Other applications considered here include image retr...

  14. International Conference on Soft Computing Techniques and Engineering Application

    CERN Document Server

    Li, Xiaolong

    2014-01-01

    The main objective of ICSCTEA 2013 is to provide a platform for researchers, engineers and academicians from all over the world to present their research results and development activities in soft computing techniques and engineering application. This conference provides opportunities for them to exchange new ideas and application experiences face to face, to establish business or research relations and to find global partners for future collaboration.

  15. 7th international conference on Nuclear microprobe technology and applications

    International Nuclear Information System (INIS)

    2000-01-01

    This colloquium gives an up-to-date report on the continuously advancing applications and development of microbeam technology. It presents abstracts and oral contributions in the following domains: microprobes facilities, analysis techniques, imaging techniques, micro-ion beam modification of materials, microelectronics, applications in Material Sciences in Biology in Medicine in earth and planetary Sciences in environment in art in archaeology, alternative techniques. (A.L.B.)

  16. Internal reserves industrial corporations. Management of own sources of financing in the implementation of the various approaches to calculating depreciation bonus

    Directory of Open Access Journals (Sweden)

    Koncipko Natal'ja Vladimirovna

    2015-08-01

    Full Text Available Reindustrialization of the national economy of Russia in the conditions of tightening economic sanctions poses industrial corporations, particularly with state participation, the task of effective and rational use of private sources of funding. Today it is largely depends on the chosen and implemented, in fact, depreciation strategy of the state. In this regard, the main scientific idea of the article is in the economic justification of the amounts of material benefit when implementing different approaches for the calculation of depreciation in real terms of modern tax legislation of the Russian Federation. The object of the study selected the process of formation of own sources of financing of economic activity in conditions of re-industrialization of the domestic industry. The study serve as a methodological approaches used in practice to develop the depreciation policy, including methods and techniques to calculate the material benefits of different scenarios for the replenishment of own sources of financing production. To the main scientific result of the research is proposed by the authors of the financial mechanism of the formation and replenishment of own sources of financing is presented as a multi-level relationship between subjects and objects, principles and methods, including scenarios, tools, and methods of forming the effective depreciation policy (strategy of individual corporations and their groups. The proposed definition of effective depreciation policy under which the table presents the calculation of depreciation using bonus depreciation linear and nonlinear methods, which show the maximization depreciation income and minimize tax exemptions. For example, the economic activities of industrial corporations proved the legality of obtaining the maximum tax values, on the one hand, and economic (material benefits, on the other, and in the current field of modern Russian tax legislation.

  17. Corporate crime: Criminological and cultural aspects

    Directory of Open Access Journals (Sweden)

    Keković Zoran

    2011-01-01

    analyze criminological, cultural and other aspects of corporate crime and point to some potentially positive effects of measures based on the understanding of the characteristics and functioning of contemporary corporations. The first part of the article highlights the concept and features of corporate crime and suggests a broad criminological definition which encompasses its numerous aspects. The authors then focus on cultural aspects of corporate crime and the role of corporate culture type in choosing the criminal behavior as a way of gaining profit. In the second part, the authors examine the concept of internal corporate security culture and analyze basic models of corporate criminal liability and their relation to the concept of corporate security culture.

  18. Corporate Bonds in Denmark

    DEFF Research Database (Denmark)

    Tell, Michael

    2015-01-01

    Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have...... to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds...... markets. However, NASDAQ OMX has introduced the First North Bond Market in December 2012 and new regulatory framework came into place in 2014, which may contribute to a Danish based corporate bond market. The purpose of this article is to present the regulatory changes in Denmark in relation to corporate...

  19. CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

    OpenAIRE

    NASTASIE MIHAELA – ANDREEA; AVRAM MARIOARA

    2014-01-01

    General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Sta...

  20. Internal Administrative Control: Its Applicability to the Marine Corps.

    Science.gov (United States)

    1984-06-01

    activities and units, or ly regulatory and sulervisozy agencies. Ziautz contends that "internal auditing is a very effective source oil mcnitcring in many...to ccapare the perfcrmance cf a functional area with the standards set forth in the SOE, it should be determined if the SCP is 100 currezt and complies...SC 2990’ COMCABWEST El Toro CA 92709 CG Fourth MAW New Orleans LA 70146 CG MCB Camp Lejeune NC 28542 CG MCAGCC Twentynine Palms CA 92278 125

  1. Advances in Computer Science, Engineering & Applications : Proceedings of the Second International Conference on Computer Science, Engineering & Applications

    CERN Document Server

    Zizka, Jan; Nagamalai, Dhinaharan

    2012-01-01

    The International conference series on Computer Science, Engineering & Applications (ICCSEA) aims to bring together researchers and practitioners from academia and industry to focus on understanding computer science, engineering and applications and to establish new collaborations in these areas. The Second International Conference on Computer Science, Engineering & Applications (ICCSEA-2012), held in Delhi, India, during May 25-27, 2012 attracted many local and international delegates, presenting a balanced mixture of  intellect and research both from the East and from the West. Upon a strenuous peer-review process the best submissions were selected leading to an exciting, rich and a high quality technical conference program, which featured high-impact presentations in the latest developments of various areas of computer science, engineering and applications research.  

  2. Advances in Computer Science, Engineering & Applications : Proceedings of the Second International Conference on Computer Science, Engineering & Applications

    CERN Document Server

    Zizka, Jan; Nagamalai, Dhinaharan

    2012-01-01

    The International conference series on Computer Science, Engineering & Applications (ICCSEA) aims to bring together researchers and practitioners from academia and industry to focus on understanding computer science, engineering and applications and to establish new collaborations in these areas. The Second International Conference on Computer Science, Engineering & Applications (ICCSEA-2012), held in Delhi, India, during May 25-27, 2012 attracted many local and international delegates, presenting a balanced mixture of  intellect and research both from the East and from the West. Upon a strenuous peer-review process the best submissions were selected leading to an exciting, rich and a high quality technical conference program, which featured high-impact presentations in the latest developments of various areas of computer science, engineering and applications research.

  3. PLACEMENT APPLICATIONS SCHEDULING LECTURE IN INTERNATIONAL PROGRAM UNIKOM BASED ANDROID

    Directory of Open Access Journals (Sweden)

    Andri Sahata Sitanggang

    2017-12-01

    Full Text Available One who determines life of a classroom namely mapping scheduling courses especially at college. The process scheduling has included time or schedule of a class of available, room available, lecture who is scheduled for, and schedule for lecturer going to teach. Hopefully with a scheduling it will facilitate the students and teachers in obtaining information lecture schedule. With the emergence of the android application ( is implanted in mobile phones , the public can now use the internet so fast that is based .So with that researchers give one a technology based solutions to build android application .This is because one of the technology has given the functions which may make it easier for students and university lecturers in terms of access to information. In building this application used method of the prototype consisting 2 access namely access user and admin , where module user consisting of modules register , login , scheduling module , while for admin given module login , register and arrangement information scheduling courses both the administration and lecturers .Application made will be integrated with internet so that this program is real-time application.

  4. International Conference on Scientific and Clinical Applications of Magnetic Carriers

    CERN Document Server

    Schütt, Wolfgang; Teller, Joachim; Zborowski, Maciej

    1997-01-01

    The discovery of uniform latex particles by polymer chemists of the Dow Chemical Company nearly 50 years ago opened up new exciting fields for scientists and physicians and established many new biomedical applications. Many in vitro diagnostic tests such as the latex agglutination tests, analytical cell and phagocytosis tests have since become rou­ tine. They were all developed on the basis of small particles bound to biological active molecules and fluorescent and radioactive markers. Further developments are ongoing, with the focus now shifted to applications of polymer particles in the controlled and di­ rected transport of drugs in living systems. Four important factors make microspheres interesting for in vivo applications: First, biocompatible polymer particles can be used to transport known amounts of drug and re­ lease them in a controlled fashion. Second, particles can be made of materials which bio­ degrade in living organisms without doing any harm. Third, particles with modified surfaces are a...

  5. 2014 International Conference on Wireless Communications, Networking and Applications

    CERN Document Server

    2016-01-01

    This book is based on a series of conferences on Wireless Communications, Networking and Applications that have been held on December 27-28, 2014 in Shenzhen, China. The meetings themselves were a response to technological developments in the areas of wireless communications, networking and applications and facilitate researchers, engineers and students to share the latest research results and the advanced research methods of the field. The broad variety of disciplines involved in this research and the differences in approaching the basic problems are probably typical of a developing field of interdisciplinary research. However, some main areas of research and development in the emerging areas of wireless communication technology can now be identified. The contributions to this book are mainly selected from the papers of the conference on wireless communications, networking and applications and reflect the main areas of interest: Section 1 - Emerging Topics in Wireless and Mobile Computing and Communications...

  6. International seminar on therapeutic applications of radiopharmaceuticals. Programme. Book of extended synopses

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    The document includes extended synopses of 64 presentations given at the International Seminar on Therapeutic Applications of Radiopharmaceuticals, held in Hyderabad, India, 18-22 January 1999. A separate indexing was prepared for each presentation Refs, figs, tabs

  7. International seminar on therapeutic applications of radiopharmaceuticals. Programme. Book of extended synopses

    International Nuclear Information System (INIS)

    1998-12-01

    The document includes extended synopses of 64 presentations given at the International Seminar on Therapeutic Applications of Radiopharmaceuticals, held in Hyderabad, India, 18-22 January 1999. A separate indexing was prepared for each presentation

  8. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

    Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

  9. The Unity of Application of International Law at the Global Level and the Responsibility of Judges

    OpenAIRE

    DUPUY, Pierre-Marie

    2007-01-01

    This article analyses the relationship between Courts and tribunals in the interpretation and application of international law. The goal here is of crucial importance: that of guaranteeing the unity of international law and avoid fragmentation. This relationship is considered at two levels. The first level is vertical: how do national courts perceive and react to international law? In an ideal approach, based on a federalist model, there would be an organic hierarchy insuring that nation...

  10. Application impact of internal monitoring criteria in radiological protection programs of nuclear medicine services

    International Nuclear Information System (INIS)

    Dantas, Bernardo M.; Dantas, Ana Leticia A.; Juliao, Ligia Q.C.; Lourenco, Maria Cristina; Melo, Dunstana R.

    2005-01-01

    This work presents the simulation of the internal monitoring criteria application for the most used radionuclides by the area of nuclear medicine, taking into consideration the usual conditions of usual source handling and the activity bands authorized by the CNEN. It is concluded that the handling of Iodine 131 for therapeutical purposes is the practice which presents the most risk of internal exposure for the works, requiring the adoption of a program for internal monitoring by the nuclear medicine services

  11. 76 FR 67631 - Airworthiness Directives; Cirrus Design Corporation Airplanes

    Science.gov (United States)

    2011-11-02

    ... Corporation, 4515 Taylor Circle, Duluth, Minnesota 55811- 1548, phone: (218) 788-3000; fax: (218) 788-3525... as applicable. (f) Compliance Comply with this AD following Cirrus Design Corporation SR22T Service... this AD, contact Cirrus Design Corporation, 4515 Taylor Circle, Duluth, Minnesota 55811-1548, phone...

  12. Applicability of internationally available health literacy measures in the Netherlands

    NARCIS (Netherlands)

    Fransen, M. P.; van Schaik, T. M.; Twickler, T. B.; Essink-Bot, M. L.

    2011-01-01

    Health literacy measures for use in clinical-epidemiological research have all been developed outside Europe. In the absence of validated Dutch measures, we evaluated the cross-cultural applicability of the Rapid Estimate of Adult Literacy in Medicine (REALM), the Newest Vital Sign (NVS), the Set of

  13. International Conference on Physics and Technology of Reactors and Applications

    International Nuclear Information System (INIS)

    2011-01-01

    Full text : The international conference on physics and technology of reactors is organized by the Moroccan Association for Nuclear enggineering and Reactor Technology (GMTR) with the collaboration of the Centre for Energy and Nuclear Sciences and Techniques (CNESTEN) and under the auspices of the ministry of Energy, Mining, Water and Environment. The programme of the PHYTRA2 conference covers a wide variety of topics. The conference is organised in one plenary session, eight oral technical sessions and one poster session. The oral and poster technical sessions covers the usual topics of nuclear engineering including one session on research reactors utilisation and computational methods for research reactors

  14. International Data & Economic Analysis (IDEA)

    Data.gov (United States)

    US Agency for International Development — International Data UN Food and Agriculture Organization, Food Price Index; IMF, Direction of Trade Statistics; Millennium Challenge Corporation; and World Bank,...

  15. Corporate strategic branding: How country and corporate brands come together

    Directory of Open Access Journals (Sweden)

    Đorđević Bojan

    2008-01-01

    Full Text Available The concept of countries as brands has been increasingly recognized in the post-modern global world. A strong country brand can provide corporate brands with a unique set of values, which supports their positioning on the international market. Simultaneously, once corporate brands achieve worldwide success, they contribute actively to developing new features of the country brand. Consumers pay more and more attention to products' country of origin. When the name of a country is mentioned, they can have positive associations (high quality, modern design, product innovation, which means that the country itself has a powerful brand. However, there are opposite cases where we talk about the weak branding of a particular country. It is necessary to mobilize all the available forces of politicians, business people, artists, sportsmen and scientists to create a strategy for enhancing the image and reputation of a country on the international markets, i.e. for creating the national branding strategy.

  16. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

  17. 26 CFR 1.164-7 - Taxes of shareholder paid by corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxes of shareholder paid by corporation. 1.164...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-7 Taxes of shareholder paid by corporation. Banks and other corporations paying taxes assessed...

  18. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted year. A...

  19. Application of internally cooled superconductors to tokamak fusion reactors

    International Nuclear Information System (INIS)

    Materna, P.A.

    1986-01-01

    Recent proposals for ignition tokamaks containing superconductors are reviewed. As the funding prospects for the U.S. fusion program have worsened, the proposed designs have been shrinking to smaller machines with less ambitious goals. The most recent proposal, the Tokamak Fusion Core Experiment (TFCX), was based on internally cooled cabled Nb 3 Sn conductors for the options which used superconductors. Internally cooled conductors are particularly advantageous in their electrical insulating properties and in the similarity of their winding procedures to those of conventional copper coils. Epoxy impregnation is possible and is advantageous both structurally and electrically. The allowable current density for this type of conductor was shown to be larger than the current density for more conventional superconducting technology. The TFCX effort identified research and development needed in advance of TFCX or any other large ignition machine. These topics include the metal used for the conduit; nuclear effects on materials; properties of electrical and thermal insulators; extension of superconducting technology to the sizes of coils envisioned and to the field level envisioned; pulsed coil superconducting technology; joints and insulating breaks in conductors; heat removal or flow path length limitations; mechanical behavior of potted conductor bundles; instrumentation; and fault modes and various questions integrated with overall machine design

  20. Risk Management: Coordinating Corporate Investment and Financing Policies

    OpenAIRE

    Kenneth A. Froot; David S. Scharfstein; Jeremy C. Stein

    1992-01-01

    This paper develops a general framework for analyzing corporate risk management policies. We begin by observing that if external sources of finance are more costly to corporations than internally generated funds, there will typically be a benefit to hedging: hedging adds value to the extent that it helps ensure that a corporation has sufficient internal funds available to take advantage of attractive investment opportunities. We then argue that this simple observation has wide ranging implica...

  1. LIMITS IN APPLICATION OF INTERNATIONAL STANDARDS TO INNOVATIVE CERAMIC SOLUTIONS

    Directory of Open Access Journals (Sweden)

    Cristiano Fragassa

    2015-06-01

    Full Text Available Gres Porcelain stoneware is a ceramic with a compact, hard, coloured and non-porous body. It is largely used as building materials, for a quality architecture, offering high resistance to impact, stress, wear, scratching, frost, chemical attach and stains. It is produced in flat tiles, billions of tons per year. A very prominent technology, based on a pyroclastic deformation, permits to obtain bended porcelain tiles as innovative solutions for a modern architecture. This technology is grounded on a proper combination of heavy machining by cutting tools and secondary firing in a kiln. This new element, the bended tile, can be used in several innovative applications (as steps, shelves, benches, radiators.... But, new functions require a better and in-depth knowledge of these materials, especially referring to the mechanical proprieties. This paper investigates the limits of applicability of ISO standards for the quality classification of ceramics and experimental measures of their mechanical proprieties.

  2. TRANSNATIONAL CORPORATIONS

    Directory of Open Access Journals (Sweden)

    Mladen M. Ivic

    2014-10-01

    Full Text Available The rapid development of the globalization of business has caused an increase in competition in the international market. Number of organizations different forms be increasing according to the development level of the business. Multinational companies are all companies that operate on the principle of equity investments from several countries and have control over the property for at least two or more countries. These organizations have a well-developed network of its own branches which are located around the world, through which they control the production, distribution of goods and services. Global companies - terminology under this name is first mentioned in literature in the early 90's. Global companies implement a global strategy that treats the whole world as one market and act in terms of strengthening the forces of global integration and national responsiveness pad.

  3. Corporate Migration in the European Union

    DEFF Research Database (Denmark)

    Sørensen, Karsten Engsig; Neville, Mette

    2000-01-01

    The article analysis the existing possibilities for corporations to change their place of registration (and thereby the applicable law) in the EU, and the prospects offered by the proposed 14th Company Law Directive....

  4. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Science.gov (United States)

    2010-04-01

    ... Trade Act corporations. 1.941-2 Section 1.941-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act corporation...

  5. 76 FR 45771 - Foreign-Trade Zone 26-Atlanta, GA; Application for Manufacturing Authority; Makita Corporation of...

    Science.gov (United States)

    2011-08-01

    ... bits; socket wrenches; styrene polymers; polyamides; resins; caulk; glues and adhesives; vinyl cases; vinyl tubes; labels; plastic bags; water tanks; plastic grips; rubber knobs and handles; plastic cases... examiner to evaluate and analyze the facts and information presented in the application and case record and...

  6. Fortune 500 Corporate Headquarters

    Data.gov (United States)

    Department of Homeland Security — Large Corporate Headquarters in the United States This database is composed of 'an annual list of the 500 largest industrial corporations in the U.S., published by...

  7. CORPORATE REBRANDING OF GRAMEDIA STORE (CORPORATE REBRANDING DI GRAMEDIA STORE

    Directory of Open Access Journals (Sweden)

    Natasha Helena Kairupan

    2016-10-01

    Full Text Available Abstract. The purposes of this research are to determine the stages of analysis, planning, and evaluation of corporate rebranding process of Gramedia Book Store to be Gramedia Store to rise stakeholder’s awareness. The method used is descriptive qualitative with positivism paradigm. The technique of collecting data through in-depth interview, observation, and literature study. The result of this research showed the analysis stage by analyzing the market through insights and foresights, brand audit through SWOT analysis, and identifying opportunities. The planning stage is by determine the purpose of the planning process and then determine the target audience, consist of external and internal customer. The planning of external customer by renaming and change of corporate identity, and marketing planning using communication channel (above the line and below the line. The planning of internal customer by Brand Induction, training, inspiration briefing at store, and innovation competition. The evaluation of rebranding process of Gramedia Store is having a focus group discussion with customer, media monitoring, and presentation to BOD. Keywords : Process, Corporate Rebranding, Stakeholder Awareness, Corporate Identity, Gramedia Store Abstrak.Tujuan penelitian ini adalah untuk mengetahui bagaimana tahapan analisis, perencanaan, dan evaluasi proses corporate rebranding Gramedia Book Store menjadi Gramedia Store untuk meningkatkan stakeholder awareness. Pendekatan yang digunakan adalah kualitatif dengan paradigma positivisme dan jenis studi deksriptif. Teknik pengumpulan data yang dilakukan melalui wawancara mendalam, observasi, dan studi pustaka. Berdasarkan hasil penelitian, tahapan analisis dilakukan dengan menganalisis pasar melalui insights dan foresights, audit merek dengan analisis SWOT, dan mengidentifikasi peluang. Dalam tahapan perencanaan dengan menentukan tujuan kemudian menentukan target audiens, yaitu eksternal dan internal. Perencanaan

  8. The Suggestion of Some Comparative European Group Corporate Governance Standards after Financial Crisis, Corporate Scandals and Manipulation

    OpenAIRE

    Dinh Tran Ngoc, Huy

    2016-01-01

    In past few years, corporate scandals and bankruptcy in US and Europe and other parts of the world show some certain evidence on weak corporate governance, weak internal control system and weak audit. Though there are a few researches which have been done in the field of international corporate governance standards, we believe that this field with more rooms to explore. Therefore, this paper chooses a different analytical approach and among its aims is to give some systematic opinions. Fir...

  9. HIGHLY EFFECTIVE CORPORATE CULTURE AS AN INSTRUMENT OF TALENTS’ ATTRACTING AND RETAINING

    Directory of Open Access Journals (Sweden)

    Andrii Karpenko

    2017-09-01

    Full Text Available The purpose of this article is to highlight such concepts as high corporate, description of the motivational complex for building a highly effective culture, consideration of international practice in building a highly effective corporate culture, and report on the changes in corporate culture in the Ukrainian IT company. Methodology. The general scientific methods of cognition of economic phenomena and processes in their continuous development and interrelation are used in the work: logical analysis, methods of scientific abstraction, induction, deduction, optimization, grouping. Results. The main research in the field of motivating employees and building a corporate culture is systematized, the analysis of these exercises and methods is carried out, and the data received by scientists are practically confirmed. Practical implications. Practical application of obtained results is possible both on the scale of Ukraine and around the world. Building a highly effective corporate culture on the basis of a motivational complex (game, goal, self-realization, psychological and economic pressures and inertia is extremely effective and fairly simple to apply. Value/originality. The results for the main five elements of the motive complex allow companies to test employees, involve them in the formation and development of a highly effective corporate culture.

  10. 78 FR 53728 - Corporation for Travel Promotion (dba Brand USA)

    Science.gov (United States)

    2013-08-30

    ... DEPARTMENT OF COMMERCE International Trade Administration Corporation for Travel Promotion (dba Brand USA) AGENCY: International Trade Administration, U.S. Department of Commerce. ACTION: Notice of an... the Corporation for Travel Promotion (dba Brand USA). The purpose of the Board is to guide the...

  11. 78 FR 44531 - Corporation for Travel Promotion (dba Brand USA)

    Science.gov (United States)

    2013-07-24

    ... DEPARTMENT OF COMMERCE International Trade Administration Corporation for Travel Promotion (dba Brand USA) AGENCY: International Trade Administration, U.S. Department of Commerce. ACTION: Notice of an... the Corporation for Travel Promotion (dba Brand USA). The purpose of the Board is to guide the...

  12. 26 CFR 1.537-3 - Business of the corporation.

    Science.gov (United States)

    2010-04-01

    ....537-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business... securities of another corporation is not, of itself, to be regarded as employment of the earnings and profits...

  13. Corporate Finance In Europe Confronting Theory With Practice

    NARCIS (Netherlands)

    D. Brounen (Dirk); A. de Jong (Abe); C.G. Koedijk (Kees)

    2004-01-01

    textabstractIn this paper we present the results of an international survey among 313 CFOs on capital budgeting, cost of capital, capital structure, and corporate governance. We extend previous results of Graham and Harvey (2001) by broadening their sample internationally, by including corporate

  14. Artificial intelligence applications in the nuclear industry: An international view

    International Nuclear Information System (INIS)

    Majumdar, D.

    1989-01-01

    For AI work in particular, proprietary needs have sometimes kept people from reporting on the progress of AI applications in the nuclear industry. Consequently, some duplicate work is being performed by several groups in different countries. Nevertheless, sharing the knowledge gained from the experiences in several countries is still fruitful; success in one country may benefit another. With this view in mind, we have gathered here, to the best of our knowledge, what is going on in different countries in the world. (orig./GL)

  15. The Influence of External and Internal Factors on Forming the System of Managers' Professional Development at Transnational Corporations in Poland

    Science.gov (United States)

    Banit, Olga

    2017-01-01

    The author performs analysis of external and internal factors that influence organization of the system of Polish managers' professional development. These factors can be united into two groups. We will attribute the factors formed under the influence of external factors to the first group, to the second--the internal ones. So, due to the dynamic…

  16. Information and Corporate Cultures.

    Science.gov (United States)

    Drake, Miriam A.

    1984-01-01

    This paper defines "corporate culture" (set of values and beliefs shared by people working in an organization which represents employees' collective judgments about future) and discusses importance of corporate culture, nature of corporate cultures in business and academia, and role of information in shaping present and future corporate…

  17. Implementation of corporate governance principles in Romania

    Directory of Open Access Journals (Sweden)

    Ramona Iulia Țarțavulea (Dieaconescu

    2014-12-01

    Full Text Available The paper aims to conduct a study regarding the manner in which corporate governance principles are applied in Romania, in both public and private sector. In the first part of the paper, the corporate governance principles are presented as they are defined in Romania, in comparison with the main international sources of interest in the domain (OECD corporate governance principles, UE legal framework. The corporate governance (CG principles refer to issues regarding board composition, transparency of scope, objectives and policies; they define the relations between directors and managers, shareholders and stakeholders. The research methodology is based on both fundamental research and empirical study on the implementation of corporate governance principles in companies from Romania. The main instrument of research is a corporate governance index, calculated based on a framework proposed by the author. The corporate governance principles are transposed in criteria that compose the framework for the CG index. The results of the study consist of scores for each CG principles and calculation of CG index for seven companies selected from the public and private sector in Romania. The results are analyzed and discussed in order to formulate general and particular recommendations. The main conclusion of this study is that that a legal framework in the area of corporate governance regulation is needed in Romania. I consider that the main CG principles should be enforced by developing a mandatory legal framework.

  18. Trademark Values in Corporate Restructuring

    OpenAIRE

    Torres, Fernando

    2007-01-01

    In corporate restructuring under Chapter 11, an asset valuation is a central task for both legal and financial reasons. In the area of intangible assets, however, generally accepted accounting principles (GAAP) do not reflect internally-generated assets such as brands, trademarks, and other intellectual property. In practice, arbitrary rules of thumb are used to fill this gap, and closure, liquidation, financing, and restructuring decisions are made on this basis. This paper reports the ...

  19. Generally Applicable Transformation Protocols for Fluorescent Nanodiamond Internalization into Cells.

    Science.gov (United States)

    Hemelaar, Simon R; van der Laan, Kiran J; Hinterding, Sophie R; Koot, Manon V; Ellermann, Else; Perona-Martinez, Felipe P; Roig, David; Hommelet, Severin; Novarina, Daniele; Takahashi, Hiroki; Chang, Michael; Schirhagl, Romana

    2017-07-19

    Fluorescent nanodiamonds (FNDs) are promising nanoprobes, owing to their stable and magnetosensitive fluorescence. Therefore they can probe properties as magnetic resonances, pressure, temperature or strain. The unprecedented sensitivity of diamond defects can detect the faint magnetic resonance of a single electron or even a few nuclear spins. However, these sensitivities are only achieved if the diamond probe is close to the molecules that need to be detected. In order to utilize its full potential for biological applications, the diamond particle has to enter the cell. Some model systems, like HeLa cells, readily ingest particles. However, most cells do not show this behavior. In this article we show for the first time generally applicable methods, which are able to transport fluorescent nanodiamonds into cells with a thick cell wall. Yeast cells, in particular Saccharomyces cerevisiae, are a favored model organism to study intracellular processes including aging on a cellular level. In order to introduce FNDs in these cells, we evaluated electrical transformation and conditions of chemical permeabilization for uptake efficiency and viability. 5% DMSO (dimethyl sulfoxide) in combination with optimized chemical transformation mix leads to high uptake efficiency in combination with low impact on cell biology. We have evaluated all steps in the procedure.

  20. Therapeutic applications of radiopharmaceuticals. Proceedings of an international seminar

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-06-01

    The potential of radionuclides in therapy has been recognised for many decades. A number of radionuclides such as iodine-131, phosphorous-32, yttrium-90 and 1-131 MIBG have been in use for the treatment of many benign and malignant disorders. Recently, however, there has been a significant growth of this branch of nuclear medicine with the introduction of a number of new radionuclides and radiopharmaceuticals for the treatment of metastatic bone pain, neuroendocrine and other tumours. The prospect of localising or treating neoplastic diseases using specific antibodies labelled with radioactive isotopes capable of delivering large amounts of internally administered radiation may have the potential to fulfil the promise of EhrIich's 'magic bullet', which has tantalised investigators worldwide for the past sixty years. Recent success in this area has been largely due to genetic and molecular techniques that now permit production of a large number of suitable peptides and monoclonal antibodies directed against specific epitopes individually characteristic of specific tumours. The input of the radiochemist and the development of labelling techniques that do not destroy the immunological integrity of the monoclonal antibodies have also been essential ingredients of the success story. Recent significant advances in monoclonal antibody techniques for pretargeting make it very likely that radiopharmaceuticals will become an important part of therapy for various cancers. It may also be possible that in addition to the use of beta particles, alpha particles may soon become a mainstay of therapeutic nuclear medicine. Cancer researchers, looking for an extremely potent and highly specific way to target cancer cells, are investigating the use of monoclonal antibodies and peptides attached to alpha emitting radionuclides in early clinical trials. Today the field of radionuclide therapy is going through an extremely interesting and exciting phase and is poised for greater growth