Falaleeva, Svetlana S.; Musaeva, Diana R.; Samoylova, Tatiana I.; Linnik, Anna M.
The relevance of the problem studied in the article is conditioned by the fact that A. Huxley's works are regarded in the context of the modern theory of mimesis for the first time. The aim of the article is to analyze the author's problem as a corporal subject of Huxley's works in the context of the modern theory of mimesis. The leading method…
One of the controls for information entered into the data bases created and maintained by the DOE Technical Information Center is the standardized name for the corporate entity or the corporate author. The purpose of Energy Information Data Base: Corporate Author Entries (TID-4585-R1) and this supplemental list of authorized or standardized corporate entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. In general, an entry in Corporate Author Entries consists of the seven-digit code number assigned to the particular corporate entity, the two-letter country code, the largest element of the corporate name, the location of the corporate entity, and the smallest element of the corporate name (if provided). This supplement [DOE/TIC-4585-R1(Suppl.5)] contains additions to the base document (TID-4585-R1) and is intended to be used with that publication
One of the controls for information entered into the data bases created and maintained by the DOE Technical Information Center is the standardized name for the corporate entity or the corporate author. The purpose of Energy Information Data Base: Corporate Author Entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. These entries serve as guides for users of the DOE/RECON computerized data bases who want to locate information originating in particular organizations. The entries in this revision include the corporate entries used in report bibliographic citations since 1973 and list approximately 28,000 corporate sources
The DOE Energy Information Data Base has been created and is maintained by the DOE Technical Information Center. One of the controls for information entered into the base is the standardized name of the corporate entity or the corporate author. The purpose of this list of authorized or standardized corporate entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. It also serves as a guide for users who retrieve information from a bibliographic data base and who want to locate information originating in particular organizations. This authority is a combination of entries established by the Technical Information Center and the International Atomic Energy Agency's International Nuclear Information System (INIS). The format calls, in general, for the name of the organization represented by the literature being cataloged to be cited as follows: the largest element, the place, the smallest element, e.g., Brigham Young Univ., Provo, Utah (USA), Dept. of Chemical Engineering. Code numbers are assigned to each entry to provide manipulation by computer. Cross references are used to reflect name changes and invalid entries
The US Department of Energy is one of three agencies funding the major portion of government-supported research. One of the ways to locate the results of this research is to find reports in the Energy Data Base (EDB), the comprehensive data base of the Office of Scientific and Technical Information, Technical Information Center, and in publications derived therefrom by referring to the corporate organization performing the research. This information field has been established as an index point retrievable in on-line searching and is included as an index in printed publications. To provide consistent citing of names in bibliographic entries, this authority has been created and maintained as a means of entry of corporate names into the EDB. To locate such information, one can (1) use the seven-digit code number assigned to the corporate entity of interest (enter, for example, IC=9506086) or (2) use one word at a time from the corporate name given (enter, for example, CS=Dominion)
Full Text Available Catalogers have been establishing corporate body name headings (and other entities in their original language in the official form, as they appear most frequently on the title pages of publications for print publications, for many years. A random sample of corporate headings from the Library of Congress Name Authority File created during 1998–2002 was searched on the Web via Google to find corporate Web pages. The purpose of this research is to begin to answer the question: Does the current way of constructing corporate authority records still help users find resources by and about corporate bodies in the online public access catalog in this Web-oriented environment?
Corporate author entries provide a means for consistent citing of the names of organizations in bibliographic records in the data bases of the DOE Technical Information Center. These entries serve as guides for users of the DOE/RECON computerized data bases who want to locate information originating in particular organizations
Choe, Chongwoo; In-Uck, Park
In a typical corporate hierarchy, the manager is delegated the authority to make strategic decisions, and to contract with other employees. By studying a model with one principal and two agents where one agent can gather information that is valuable for the principal's project choice and the other agent provides effort to the chosen project, we study when the principal can benefit from such delegation relative to centralization. We show that beneficial delegation is possible when complete con...
... 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...
Alan L. Landgraf
Full Text Available An experiment was conducted to design a corporate author index to a large bibliographic file. The nature of corporate entries necessitates a different search key construction from that of personal names or titles. Derivation of a search key to select distinct corporate entry records is discussed.
Abdul-Baki, Z. Vol 22, No 1 (2014) - Articles The Value-Adding Potentials of Corporate Social Responsibility Report Audit to Corporate Reporting in Nigerian Banks Abstract. ISSN: 2458-7435. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL ...
This supplement contains additions to TID-4585-R1 (the authority list for corporate author names used by TIC), and is intended for use with that publication. Supplements are cumulative from June 1978 until another revision is issued
Bauman, L J; Friedman, S B
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.
Bružauskas, Valentinas; Stončiuvienė, Neringa
The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the arti...
This article focuses on writing for journal publication. The purpose of writing is explored, paying particular attention to the message to be conveyed and the readership to which that message is addressed.The process of drafting and revising an article for publication is outlined, after which attention is turned to the peer-review process, what peer reviewers are looking for in an article, and what might then be required of the author in redrafting the article to meet the expectations of the journal. Prospective authors are encouraged to research the journal to which they plan to submit their work, and to then target their writing to the readership of that publication.
This supplement contains additions to TID-4585-R1 (the authority list for corporate author names used by TIC), and is intended for use with that publication. Supplements are cumulative from June 1978 until another revision is issued
Souza, I.V.P.; Gouveia, F.C.
This work-in-progress paper describes an ongoing PhD study that aims to explore article-level metrics from a set of articles published by Brazilian researchers. It is argued that article-level metrics can offer a more nuanced and accurate picture of the influence of a particular work in comparison to journal-level metrics. However, if these new metrics rely on sources that exclude a large part of research from the periphery, they are at risk of simply preserving the present inequalities in the scholarly communication system. In order to understand how article-level metrics are or could be useful to the scientific community in the peripheries, we need to see what metrics are currently available, identify possible biases, and understand their meaning. We aim to contribute to this discussion with a case study focused on exploring a set of both traditional and alternative article-level metrics related to publications authored by Brazilian researchers. So far, few studies analyse article-level metrics for Brazilian publications, and most focus on Brazilian journals instead of researcher's affiliation. Our study will collect articles with DOIs registered by Brazilian researchers at the Lattes Platform, an information system maintained by the national Science, Technologies and Communications ministry. This exploration aims to address the following questions: (a) Which are the main article-level metrics available for journal articles authored by Brazilian researchers? What are the main sources of ALM data for Brazilian publications?; (b) Are there any disciplines, institutions, locations etc. that attract more mentions in the case of Brazilian articles? How do these metrics compare among themselves?; and (c) Do articlelevel metrics of publications by Brazilian researchers reflect patterns and trends observed in studies with researchers from other countries? (Author)
Full Text Available The majority of leaders of economic entities in Moldova should recognize the role of effective corporate management for the proper development of their activities. Therefore, to ensure obtaining competitive advantage, the leaders must accept the fact that the policy of improvement of corporate management becomes a major component of enterprise development, and using the principles and best practices of corporate governance are already highlighted both at the level of their enterprises and at international level. Therefore, the authors of the article present some measures to streamline corporate management.
Collis, D J; Montgomery, C A
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.
... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-43-2013] Subzone 8I, Authorization of Production Activity, Whirlpool Corporation (Washing Machines); Clyde and Green Springs, Ohio On May 1, 2013, Whirlpool Corporation (Whirlpool) submitted a notification of proposed production activity to the Foreign...
The author outlines reforms made in Australia in the area of company law with an analysis of the Corporations Act 2001, which along with the Australian Securities and Investments Commission Act 2001 comprises Corporations legislation in Australia. Article by Tom Bostock (a partner in the law firm Mallesons Stephen Jaques, Melbourne, Australia). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false What is the legal authority for soliciting and accepting donations to the Corporation? 2544.105 Section 2544.105 Public Welfare Regulations Relating to... DONATIONS § 2544.105 What is the legal authority for soliciting and accepting donations to the Corporation...
Dotson, Bryan; Slaughter, Richard L
The prevalence of honorary and ghost authors in articles published in 2009 in three peer-reviewed pharmacy journals was studied. A 20-question survey was e-mailed to corresponding authors of articles with two or more authors published in 2009 in the American Journal of Health-System Pharmacy, Annals of Pharmacotherapy, and Pharmacotherapy. The survey solicited the following information: demographic characteristics of the corresponding author, information about the published article, information to determine whether any of the authors did not meet the International Committee of Medical Journal Editors criteria for authorship, and information to determine if an individual contributed substantially to the research or writing of the article but was not listed as an author. Of the 491 corresponding authors to whom the survey was sent, 457 had a working e-mail address; 114 surveys were completed (24.9% response rate). Usable responses were provided by 112 authors. The prevalence of articles with honorary and ghost authors was 14.3% and 0.9%, respectively. Honorary authorship was more common in original research than review articles. Articles with honorary authors had longer bylines than articles without honorary authors (mean number of authors, 4.9 versus 3.7; p = 0.002). The proportion of articles with an honorary author was 1.9% for articles with fewer than 4 authors, 25% for articles with 4 or 5 authors, and 29.4% for articles with more than 5 authors (p = 0.001). A survey sent to the corresponding authors of articles published in 2009 in three peer-reviewed pharmacy journals revealed that a substantial percentage of articles demonstrated evidence of honorary or ghost authorship.
McCarthy, Kirstin; Contardo, Jeanne; Eckert, Leila Morsy
Corporate philanthropies can provide much-needed support to K-12 and postsecondary education efforts. This article analyzes whether select multi-billion dollar corporate philanthropies continue such support and adhere to best-funding practices during an economic downtown. Drawing on interview and document review data, the authors examine the…
Casey, David. Vol 6, No 1 (2016) - Articles Employees, sustainability and motivation: Increasing employee engagement by addressing sustainability and corporate social responsibility. Abstract PDF. ISSN: 2224-3534. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...
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...
Nandonde, FA. Vol 6, No 1-2 (2012) - Articles Understanding Corporate Social Responsibility as Implemented by SMEs in Tanzania: The Case of the Hotel Industry Abstract. ISSN: 0148-2963. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL ...
Mukokoma, MM. Vol 2, No 1 (2009) - Articles Application and Effectiveness of New Public Management in National Water and Sewerage Corporation Abstract. ISSN: 2070-1748. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...
Elifneh, YW. Vol 4, No 2 (2014) - Articles The Corporate Social Responsibility Practices and Concerns of Addis Ababa University: Implications for Higher Learning Institutions in Ethiopia Abstract PDF. ISSN: 2410-2393. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...
Full Text Available The article actualizes the problem of the study of intra-corporate relations and economic interests of the various economic actors involved in the corporate environment of the Russian economy. The author considers the specific conditions of socio-economic and innovative development of Russian big business.
Kumar, R. Sreevalsa. Vol 34, No 1 (2018) - Articles Students' experience and attitude towards corporal punishment in the elementary schools of the central zone of Tigray Region in Ethiopia Abstract. ISSN: 1684-4173. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...
Erasmus, P. Vol 20, No 1 (2016) - Articles Advances in the corporate governance practices of Johannesburg Stock Exchange companies. Abstract PDF. ISSN: 1998-8125. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms ...
Igwe, Kingsley N. Vol 8, No 1 (2017) - Articles Delivery of community information service as corporate social responsibility by librarians in Nigerian tertiary institutions. Abstract PDF. ISSN: 2360-994X. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL ...
Corporate governance has several objectives: growth, transparency, leadership, social responsibility and trust, as well as the protection of shareholders and company assets. It also plays a key role in determining a company's control environment. In this article, the author takes a closer look at corporate governance in the private sector,…
Agba, A.M. Vol 5, No 1 (2010) - Articles Leadership style and employees' intrinsic job satisfaction in the cross river newspaper corporation, Calabar, Nigeria Abstract PDF · AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms ...
Olabisi, JO. Vol 7, No 1 (2013) - Articles Appraisal of Strategic Alliances and Corporate Effectiveness Abstract PDF. ISSN: 2070-0083. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use · Contact AJOL ...
Iguh, NA. Vol 2 (2011) - Articles An Examination of the Child Rights Protection and Corporal Punishment in Nigeria Abstract PDF. ISSN: 2276-7371. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use ...
Edet, AO. Vol 12, No 1 (2012) - Articles Effects of Corporal Punishment on Disciplinary Control of Secondary School Students in Calabar Metropolis of Nigeria Abstract. ISSN: 1596-6224. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...
Mbamba, Ulingeta O.L.. Vol 14, No 1-2 (2014) - Articles Managers' Perceptions of the Role of Corporate Social Responsibility in the Growth of Firms: Evidence from Tanzania Abstract. ISSN: 2591 6831. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about ...
Akinsulore, Adedoyin. Vol 7, No 1 (2016) - Articles The effects of legislation on corporate social responsibility in the minerals and mines sector of Nigeria Abstract PDF. ISSN: 2467-8392. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...
Full Text Available The article discusses Sovereign Wealth Funds with reference do the process of corporate governance. In the first part the paper presents the rise, growth and current investment activity of those funds. In the second section the author consider reasons for implementation of corporate governance best practices. The last part of the paper compares Santiago Principles with OECD principles of corporate governance.
Ijaiya, H. Vol 3, No 1 (2014) - Articles Challenges of corporate social responsibility in the Niger delta region of Nigeria Abstract PDF. ISSN: 2467-8392. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use ...
Krüger, JGA. Vol 13, No 3 (2010) - Articles Restructuring of Insolvent Corporations in Canada Abstract PDF. ISSN: 1727-3781. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use · Contact AJOL · News.
Amkpa, Samuel Arubam. Vol 2, No 2 (2011) - Articles Effects of corporate culture on the implementation of automation in libraries of federal universities in the North–East Zone of Nigeria Abstract PDF. ISSN: 2360-994X. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...
Schultz, Majken; Hatch, Mary Jo; Adams, Nick
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...
In the article, the author gives an overview of the many different aspects of corporate governance to discuss at a conference in Budapest in May 1997 arranged by Société Universitaire Européenne de Recherches Financières (SUERF). Among the subjects dealt with are the relationsship between...... cases of privatization in Western Europe. Almost everywhere, the role of institutional shareholders is increasing. The internationalization proces implies that also the role of the governance systems changes the incentives for corporate managers to demonstrate good financial performance, and there seems...
de Graaf, Frank Jan; Stoelhorst, Jan Willem
This article extends the corporate social performance (CSP) model by studying the role of governance structures and governance systems in shaping corporate social responsibility. The authors argue that a governance perspective offers a fruitful research strategy both to study empirically how firms
Masic, Izet; Begic, Edin
The science that deals with evaluation of a scientific article refer to the finding quantitative indicators (index) of the scientific research success is called scientometrics. Scientometrics is part of scientology (the science of science) that analyzes scientific papers and their citations in a selected sample of scientific journals. There are four indexes by which it is possible to measure the validity of scientific research: number of articles, impact factor of the journal, the number and order of authors and citations number. Every scientific article is a record of the data written by the rules recommended by several scientific associations and committees. Growing number of authors and lot of authors with same name and surname led to the introduction of the necessary identification agent - ORCID number.
Vladimir Vladimirovich Savchenko
Full Text Available This article presents a synthesis of the experience of foreign government and corporate procurement management. Set out key aspects of the organization of procurement for government and corporate needs, disclosed issues of centralization and decentralization of procurement, as well as given clarifi cation of the concept of "procurement management system" and structured the main elements that make up this system. The purpose / goal. The purpose of the work is to study the nature and characteristics of the functioning of government and corporate experience in procurement management, identifying problems and prospects of its development. Methodology. To perform this work were used legal, comparative and statistical analysis methods. Results. As part of the presentation of the present article the author has examined the nature, objectives and stages of public and corporate procurement management.
... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1714] Grant of Authority for Subzone Status; VF Corporation (Apparel, Footwear and Luggage Distribution), Martinsville, VA Pursuant to its... authority for subzone status for activity related to apparel, footwear and luggage warehousing and...
Full Text Available The author discusses the role of corporate governance in preventing economic crises, both in the enterprise and in the economy. The article is based on the research of literature. It presents the concept of corporate governance, crisis, and factors affecting the effectiveness of the supervisory board. In the final part, it presents the principles of effective corporate governance established by the OECD, and the recommendations for redefining of the rules resulting from the analysis of experiences of the last global financial crisis.
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.
Full Text Available The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.
Ditlev-Simonsen, Caroline D.; Midttun, Atle
This is the authors' accepted and refereed manuscript to the article Following several decades of scholarship with several disciplinary points of departure, there is today a great heterogeneity of theories and approaches to Corporate Social Responsibility (CSR). Taking a pragmatist position this article takes some of the most central theoretic perspectives on CSR and exposes them to an evaluation by three panels: Corporate leaders, NGO employees and master students at business school. The ...
... 32 National Defense 3 2010-07-01 2010-07-01 true Articles authorized for manufacture and sale. 507... CIVIL AUTHORITIES AND PUBLIC RELATIONS MANUFACTURE AND SALE OF DECORATIONS, MEDALS, BADGES, INSIGNIA, COMMERCIAL USE OF HERALDIC DESIGNS AND HERALDIC QUALITY CONTROL PROGRAM Manufacture and Sale of Decorations...
Anna Vladislavovna Shashkova
Full Text Available The present article focuses on corporate governance in Russia, as well as on the approval in 2014 of the Code of Corporate Governance by the Bank of Russia and by the Russian Government. The article also provides the concept of the famous foreign term Compliance. Compliance is a system based on binding rules of conduct contained in the regulations which are mandatory for the company. In order to fulfill best practices and implement local acts on the most important issues for the company, many foreign companies as well as large Russian companies have formed special Compliance departments. Taking into account such international experience and international corporate governance principles the Bank of Russia has elaborated the Corporate Governance Code, approved by the Russian Government in February 2014. Corporate Governance Code regulates a number of the most important issues of corporate governance such as shareholders'rights and fair treatment of shareholders; Board of Directors; Corporate Secretary of the Company; system of remuneration of members of the Board of Directors, executive bodies and other key executives of the company; system of risk management and internal control; disclosure of information about the company, the information policy of the company; major corporate actions. The most important issue which is analyzed by the author is the problem of the composition of the Board of Directors: the presence of independent directors in the company. According to the author the new Corporate Governance Code reflects the latest trends as well as the current situation with corporate governance in Russia today.
Iacobelli, John L.; Muczyk, Jan P.
Part Two of the two-part article describes corporate strategies for affirmative action in order to obtain the most qualified individuals available for professional positions among minority and female candidates. (Author/BP)
...) Change the name of BSECC; (ii) decrease the authorized share capital of BSECC; (iii) remove a stockholder...; (ii) changing its name to ``NASDAQ Clearing Corporation;'' (iii) restating its Articles to consolidate... proposed rule change, the purpose of those changes was to make various corporate and administrative...
Alexander, John C; Mabry, Rodney H
The authors evaluate journals based on their relative contributions to top-level finance research in a recent period. Journals are ranked according to the number of citations found in articles published in the Journal of Finance, Journal of Financial Economics, Journal of Financial and Quantitative Analysis, and Review of Financial Studies. The analysis controls for both the average number of articles and average number of words published annually in each cited journal. The authors identify t...
Fabrício Silva Assumpção
Full Text Available Considering the development of Resource Description and Access (RDA and the importance of authority control for catalogs, this paper aims to present the RDA and its origin and development, to contextualize the creation of authority records in descriptive cataloging and to present the use of RDA in recording of attributes and relationships of person, family and corporate body entities. It also presents the RDA and its relation with FRBR and FRAD conceptual models and the sections, chapters, attributes and relationships defined for persons, families and corporate bodies. Lastly, this paper highlights some differences between RDA and AACR2r and gives some considerations about the RDA implantation.
Marat F. Mazitov
The article is devoted to the study specific features of the formation and change of economic assets of financial corporations as an object of management and financial analysis. He author identifies the features and gives the classification of institutional units belonging to the sector of financial corporations from the viewpoint of assessment and financial analysis of the flows, reflecting change of their assets.
Natalia Ivanovna Gorlova
Full Text Available Purpose. The article is devoted to the topic of development of corporate volunteering, which is topical for Russian society. The subject of the analysis is corporate volunteering in Russia and its impact on the sustainable development of the organization. Corporate volunteering is seen at the intersection of the interests of the company, employees and the local community. The aim of the research is a theoretical analysis of modern practices of corporate volunteer activity as a factor of sustainable development of the organization. Methodology. Within the framework of the article, using the method of comparison and grouping, we analyzed and studied the materials of the latest international and Russian studies based on expert opinions from business, government, civil society on this phenomenon. Results. The results of the work consist in the fact that the authors grouped and summarized the motivational attitudes of participants in the corporate volunteer movement, presented practical recommendations on the formation of a system for supporting corporate volunteering, and showed the relationship between the organization’s sustainable development and corporate volunteering. Practical implications. The practical significance of the study is that its conclusions and recommendations can be used in the organization of corporate volunteering in Russian companies.
Full Text Available BACKGROUND: The journal Impact factor (IF is generally accepted to be a good measurement of the relevance/quality of articles that a journal publishes. In spite of an, apparently, homogenous peer-review process for a given journal, we hypothesize that the country affiliation of authors from developing Latin American (LA countries affects the IF of a journal detrimentally. METHODOLOGY/PRINCIPAL FINDINGS: Seven prestigious international journals, one multidisciplinary journal and six serving specific branches of science, were examined in terms of their IF in the Web of Science. Two subsets of each journal were then selected to evaluate the influence of author's affiliation on the IF. They comprised contributions (i with authorship from four Latin American (LA countries (Argentina, Brazil, Chile and Mexico and (ii with authorship from five developed countries (England, France, Germany, Japan and USA. Both subsets were further subdivided into two groups: articles with authorship from one country only and collaborative articles with authorship from other countries. Articles from the five developed countries had IF close to the overall IF of the journals and the influence of collaboration on this value was minor. In the case of LA articles the effect of collaboration (virtually all with developed countries was significant. The IFs for non-collaborative articles averaged 66% of the overall IF of the journals whereas the articles in collaboration raised the IFs to values close to the overall IF. CONCLUSION/SIGNIFICANCE: The study shows a significantly lower IF in the group of the subsets of non-collaborative LA articles and thus that country affiliation of authors from non-developed LA countries does affect the IF of a journal detrimentally. There are no data to indicate whether the lower IFs of LA articles were due to their inherent inferior quality/relevance or psycho-social trend towards under-citation of articles from these countries. However
Navickas, Valentinas; Kontautienė, Rima
The authors of the article analyze the development of corporate social responsibility in Lithuanian food industry. By emphasize the importance of food industry as one of the largest manufacturing group in Lithuania and its strong impact and high dependence on the economy, the environment and on society, implementation of principles and practice of corporate social responsibility is of high relevance for this sector. The paper deals with the main indicators of Lithuanian food industry in...
P. Quiry; Y. Le Fur; A. Salvi; M. Dallocchio; P. Vernimmen
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...
Egbe, AA. Vol 13, No 1 (2010) - Articles Corporate culture: It's impact on corporate life and business practices in Nigeria Abstract · Vol 11, No 2 (2009) - Articles Employee performance appraisal and productivity levels in selected Nigerian universities. Abstract. ISSN: 1119-443X. AJOL African Journals Online. HOW TO USE ...
Purpose: This article aims to deliver synoptic perspectives on the evolution taking place in corporate university management best practice. Design/methodology/approach: The insights are based on the author's co-creative client experience in the design, management and impact studies of this business and organisation development intervention. The…
This article addresses the potential problems an economically troubled subsidiary can cause a parent company and offers strategies for insulating the trouble through good business practices and careful planning. The topics of the article include corporations and limited liability, piercing the corporate veil, environmental cleanup liabilities, and avoiding trouble
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Delegation of authority to Director of Division of Corporation Finance. 200.30-1 Section 200.30-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Organization and Program Management General...
Ahmed, Abubakar; Adam, Mastura; Ghafar, Norafida A; Muhammad, Murtala; Ebrahim, Nader Ale
Citation metrics and total publications in a field has become the gold standard for rating researchers and viability of a field. Hence, stimulating demand for citation has led to a search for useful strategies to improve performance metric index. Meanwhile, title, abstract and morphologic qualities of the articles attract researchers to scientific publications. Yet, there is relatively little understanding of the citation trend in disability related fields. We aimed to provide an insight into the factors associated with citation increase in this field. Additionally, we tried to know at what page number an article might appear attractive to disability researchers needs. Thus, our focus is placed on the article page count and the number of authors contributing to the fields per article. To this end, we evaluated the quantitative characteristics of top cited articles in the fields with a total citation (≥50) in the Web of Science (WoS) database. Using one-way independent ANOVA, data extracted spanning a period of 1980-2015 were analyzed, while the non-parametric data analysis uses Kruskal-Walis test. Articles with 11 to 20 pages attract more citations followed by those within the range of zero to 10. Articles with upward 21 pages are the least cited. Surprisingly, articles with more than two authors are significantly ( P <0.05) less cited and the citation decreases as the number of authors increased. Collaborative studies enjoy wider utilization and more citation, yet discounted merit of additional pages and limited collaborative research in disability field is revealed in this study.
Elena K. Vorobei
Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.
... authorities having jurisdiction over article or livestock detained; form of written notification. 329.4... governmental authorities having jurisdiction over article or livestock detained; form of written notification. Within 48 hours after the detention of any livestock or article pursuant to this part, an authorized...
Vasile Burja; Silvia â€“ Stefania Mihalache
Corporate Social Responsibility, a concept without a world accepted definition is starting to beused in Romania as well. This is the reason why in the present article we try to make a theoreticaldescription of the present concept and to exemplify it by presenting the responsible activities of acorporation in Romania, Rosia Montana Gold Corporation.
Jones, David A; Willness, Chelsea R; Glavas, Ante
Researchers, corporate leaders, and other stakeholders have shown increasing interest in Corporate Social Responsibility (CSR)-a company's discretionary actions and policies that appear to advance societal well-being beyond its immediate financial interests and legal requirements. Spanning decades of research activity, the scholarly literature on CSR has been dominated by meso- and macro-level perspectives, such as studies within corporate strategy that examine relationships between firm-level indicators of social/environmental performance and corporate financial performance. In recent years, however, there has been an explosion of micro-oriented CSR research conducted at the individual level of analysis, especially with respect to studies on how and why job seekers and employees perceive and react to CSR practices. This micro-level focus is reflected in 12 articles published as a Research Topic collection in Frontiers in Psychology (Organizational Psychology Specialty Section) titled "CSR and organizational psychology: Quid pro quo." In the present article, the authors summarize and integrate findings from these Research Topic articles. After describing some of the "new frontiers" these articles explore and create, the authors strive to fulfill a "quid pro quo" with some of the meso- and macro-oriented CSR literatures that paved the way for micro-CSR research. Specifically, the authors draw on insights from the Research Topic articles to inform a multilevel model that offers multiple illustrations of how micro-level processes among individual stakeholders can explain variability in meso (firm)-level relationships between CSR practices and corporate performance. The authors also explore an important implication of these multilevel processes for macro-level societal impact.
... 32 National Defense 3 2010-07-01 2010-07-01 true Articles not authorized for manufacture or sale... CIVIL AUTHORITIES AND PUBLIC RELATIONS MANUFACTURE AND SALE OF DECORATIONS, MEDALS, BADGES, INSIGNIA, COMMERCIAL USE OF HERALDIC DESIGNS AND HERALDIC QUALITY CONTROL PROGRAM Manufacture and Sale of Decorations...
Gupta, Suraksha; Melewar, T.C.; Czinkota, Michael C.
This special issue of the Journal of World Business is devoted to the role of intangibles of a firm in building sustainable business for success in competitive markets. The research articles included in this issue have contributed to the on-going academic knowledge about the ability of marketing and management practices to drive business sustainability. This special issue on business sustainabili- ty focuses on the role of corporate branding, corporate identity and corporate reputation.
Dorresteijn, Adriaan; Teichmann, Christoph; Werlauff, Erik
, and the United Kingdom are taken into account; Italy is now included in this new edition. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business organizations, wherever located...... initiatives in such aspects of the corporate environment as regulation of financial institutions and non-financial reporting obligations with a view to sustainability and other social responsibility concerns. The authors, all leading experts in European corporate law, describe current and emerging trends...
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....
Balmer, JMT; Powell, SM; Greyser, SA
This is the author's final version of the article. The final publication is available at Springer via http://dx.doi.org/10.1007/s10551-011-0902-1. Copyright @ Springer Science+Business Media B.V. 2011. Ethical corporate marketing—as an organisational-wide philosophy—transcends the domains of corporate social responsibility, business ethics, stakeholder theory and corporate marketing. This being said, ethical corporate marketing represents a logical development vis-a-vis the nascent domain ...
Full Text Available The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.
Armour, John; Hansmann, Henry; Kraakman, Reinier
This article is the first chapter of the second edition of “The Anatomy of Corporate Law: A Comparative and Functional Approach”, by Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, HidekiKanda and Edward Rock (Oxford University Press, 2009). The book as a whole provides a functional analysis of Corporate (or Company) Law in Europe, the U.S., and Japan. Its organization reflects the structure of Corporate Law throughout all jurisdictions, w...
Jones, David A.; Willness, Chelsea R.; Glavas, Ante
Researchers, corporate leaders, and other stakeholders have shown increasing interest in Corporate Social Responsibility (CSR)—a company’s discretionary actions and policies that appear to advance societal well-being beyond its immediate financial interests and legal requirements. Spanning decades of research activity, the scholarly literature on CSR has been dominated by meso- and macro-level perspectives, such as studies within corporate strategy that examine relationships between firm-level indicators of social/environmental performance and corporate financial performance. In recent years, however, there has been an explosion of micro-oriented CSR research conducted at the individual level of analysis, especially with respect to studies on how and why job seekers and employees perceive and react to CSR practices. This micro-level focus is reflected in 12 articles published as a Research Topic collection in Frontiers in Psychology (Organizational Psychology Specialty Section) titled “CSR and organizational psychology: Quid pro quo.” In the present article, the authors summarize and integrate findings from these Research Topic articles. After describing some of the “new frontiers” these articles explore and create, the authors strive to fulfill a “quid pro quo” with some of the meso- and macro-oriented CSR literatures that paved the way for micro-CSR research. Specifically, the authors draw on insights from the Research Topic articles to inform a multilevel model that offers multiple illustrations of how micro-level processes among individual stakeholders can explain variability in meso (firm)-level relationships between CSR practices and corporate performance. The authors also explore an important implication of these multilevel processes for macro-level societal impact. PMID:28439247
Petersen, Karen Lund
In our age of globalization and complex threat environments, every business is called upon to manage security. This tendency is reflected in the fact that a wide range of businesses increasingly think about security in broad terms and strive to translate national security concerns into corporate...... speech. This article argues that the profession of the security manager has become central for understanding how the relationship between national and corporate security is currently negotiated. The national security background of most private sector security managers makes the corporate security...... professional inside the company a powerful hybrid agent. By zooming in on the profession and the practice of national security inside companies, the article raises questions about where to draw the line between corporate security and national security along with the political consequences of the constitution...
Schleifer, David; Penders, Bart
This article describes the contributions in this special issue, which brings together contributions that explore the varied ways in which science is practiced, managed, contested, and abandoned in corporate settings. From these empirical contributions, the authors aim to provoke reflection on the usefulness of the demarcations between for-profit…
... 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...
Writing a good quality scientific article takes experience and skill. I propose 'Ten Tips' that may help to improve the quality of manuscripts for scholarly journals. It is advisable to draft first version of manuscript and revise it repeatedly for consistency and accuracy of the writing. During the drafting and revising the following tips can be considered: 1) focus on design to have proper content, conclusion, points compliant with scope of the target journal, appropriate authors and contributors list, and relevant references from widely visible sources; 2) format the manuscript in accordance with instructions to authors of the target journal; 3) ensure consistency and logical flow of ideas and scientific facts; 4) provide scientific confidence; 5) make your story interesting for your readers; 6) write up short, simple and attractive sentences; 7) bear in mind that properly composed and reflective titles increase chances of attracting more readers; 8) do not forget that well-structured and readable abstracts improve citability of your publications; 9) when revising adhere to the rule of 'First and Last' - open your text with topic paragraph and close it with resolution paragraph; 10) use connecting words linking sentences within a paragraph by repeating relevant keywords.
The TVA Corporate Nuclear Performance Plan addresses those corporate concerns identified by the NRC staff. Because much of the TVA corporate plan is programmatic, its effectiveness depends on its implementation, and the NRC staff plans to closely monitor this implementation. The NRC staff will address site-specific concerns in subsequent SERs on each volume of the Nuclear Performance Plan. On the basis of its review, the NRC staff finds TVA's revised Corporate Nuclear Performance Plan (Revision 4) acceptable. The NRC staff concludes that the organization and staffing of TVA's Office of Nuclear Power and the programmatic improvements in place or under way are sufficient, if implemented properly, to resolve the problems at the corporate level that led to issuance of the 10 CFR 50.54(f) letter dated September 17, 1985, and to support continuing TVA nuclear activities, including plant operations. 19 refs., 3 figs
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...
Iglesias Vázquez, E; Culebras, J M; García de Lorenzo, A
An analysis is made into the productivity of the authors publishing in Hospital Nutrition and the Institutions to which they belong. Spanish authors are dominant, mainly ones from Madrid, and coming to a large extent from the health-care field (75.8%), basically in general hospitals. The types of article very over the period under study, with examples of purely technical articles alongside others such as bibliographical reviews, or Letters to the Editor.
Bauer, Gordon B.; And Others
In order to understand and evaluate the continued prevalence of corporal punishment in school systems, this article reviews the following topics: (1) historical issues; (2) current demographics and correlates; (3) the effectiveness of corporal punishment in school settings; (4) myths; (5) alternatives to corporal punishment; and (6) social policy.…
Lucie Kvasničková Stanislavská
Full Text Available After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000. With the start of the financial and economic crisis, the European Commission sees in the Corporate Social Responsibility a way how to cope with the crisis. Also scientific studies (Ghoul, 2011; Gruz, 2009 indicate the positive influence of Corporate Social Responsibility on financial performance of the company. In the Czech Republic, the implementation of the concept is especially for multinational corporations. For example, Corporate Social Responsibility is very popular in financial sector, which the financial crisis did not damage so perceptible as in other countries of developed economies (Singer, 2009. This article defines on a theoretical level the concept of Corporate Social Responsibility, its development, its present form and the influence on financial performance of the company. Another part of the article focuses on three czech banking subjects (Česká spořitelna, Komerční banka a Československá obchodní banka, which regularly take the leading positions of the official corporate donors chart „TOP Filantrop“. The article explores the evolution of corporate donations and finds the connection between corporate donations and corporate profit and financial and economic crisis.
Full Text Available The author reveals extremely important role of corporate culture and uniqueness of the corporate culture system. It is established that the corporate management is characterized above all, by the economic activity and corporate culture practice. The securement of the balance in the process of interaction between organization and its environment plays one of the key roles in any management system. The author determines the influence of corporate culture on the business activity of the enterprise, when personnel predicts the situation development according to which they build models and evaluate their behavior. While realizing them in their activity employees strengthen certain trends and create in such a way appropriate situations. The search of ways of development and changing corporate culture as the base of corporate management improvement is conducted with the use of the strategic approach. The creation of a corporate culture that supports the development strategy of the enterprise, is an essential component of effective business and management, because the culture shapes a socio-psychological climate and corporate spirit which contributes to the operational execution of tasks and achievement of certain goals. Accordingly to the mentioned above, the set of measures of enterprise’s corporate culture development securement is proposed.
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....
Full Text Available Corporate governance represents a complex concept, being an assembly of mechanisms used to set order into company leaders’ decisions. The rules of corporate governance are the ones keeping the score between the economic entity’s leaders and the third parties who invest their resources in the business. The corporate governance issue did not appear by hazard, but it resulted from the necessity to reconcile many business interests within a company (sometimes contradictory issues, especially the ones between the shareholders and the business leaders. The Anglo-Saxon view, in which the business power is given to the Equity items, is traditionally opposing the European (continental vision, where focus is being made on the Stakeholders’ interests. Within a world dominated by globalization issues, and where the financial markets evolve on an exponential curve, the two above mentioned corporate governance models ought to interact one with another in a constructive manner. Even if the corporate governance concept has developed recently, mainly during the last 25 years, its origins are rooted way back into the world history. Corporate governance is organically linked to the capitalist society and economy. After the 11 September attacks, many of the contemporary authors had the tendency to declare this date as the beginning of the XXIst century. If the ‘Twin Towers’ had hosted companies like: Tyco, Enron, Xerox, Wordcom and many other Stock Exchange-quoted businesses, it is likely that the financial crisis from 2000-2002 would have been differently perceived, and corporate governance had developed slightly different evolutionary mechanisms. A scientific article, based on the comparison between the classical and modern corporate governance experiences, would therefore suit the Romanian business environment.
Full Text Available Corporate governance represents a complex concept, being an assembly of mechanisms used to set order into company leaders’ decisions. The rules of corporate governance are the ones keeping the score between the economic entity’s leaders and the third parties who invest their resources in the business. The corporate governance issue did not appear by hazard, but it resulted from the necessity to reconcile many business interests within a company (sometimes contradictory issues, especially the ones between the shareholders and the business leaders. The Anglo-Saxon view, in which the business power is given to the Equity items, is traditionally opposing the European (continental vision, where focus is being made on the Stakeholders’ interests. Within a world dominated by globalization issues, and where the financial markets evolve on an exponential curve, the two above mentioned corporate governance models ought to interact one with another in a constructive manner. Even if the corporate governance concept has developed recently, mainly during the last 25 years, its origins are rooted way back into the world history. Corporate governance is organically linked to the capitalist society and economy. After the 11 September attacks, many of the contemporary authors had the tendency to declare this date as the beginning of the XXIst century. If the ‘Twin Towers’ had hosted companies like: Tyco, Enron, Xerox, Wordcom and many other Stock Exchange-quoted businesses, it is likely that the financial crisis from 2000-2002 would have been differently perceived, and corporate governance had developed slightly different evolutionary mechanisms. A scientific article, based on the comparison between the classical and modern corporate governance experiences, would therefore suit the Romanian business environment.
la Cour, Anders; Kromann, Joakim
philanthropic while remaining economically responsible. In this situation, some researchers have argued, corporations run the risk of being caught out as hypocrites. Through an analysis of the corporate social responsibility reports of the biggest multinational corporations, this article shows how the risk...... of hypocrisy is managed communicatively through the use of euphemisms. The article argues that the use of euphemisms makes it possible to communicate both economically and philanthropically without manifest contradictions. Euphemisms, however, are also risky in their own right....
Narui, Shigeko; Izawa, Michiyo; Naramoto, Miyoko; Kajiro, Tadashi
Texts and several data elements were surveyed by extracting 1,000 articles from inputs to the INIS. Rates of English presentation in journals were as the following: texts 38%, abstracts 72%, keywords 27%, titles 88%, personal authors 90% and affiliations 79%. Also, articles describing all data elements in English were 25% and articles without keywords in English 68%. As a result of the survey, private organizations and publishers give priority of access data elements to body of the works, universities and public agencies priority of the works, and associations both phases, comparing with the rates of English presentation between texts and the access data elements. The English presentation in technical reports were as follows: texts 46%, abstracts 83%, keywords 53%, titles 88%, personal authors 86%, corporate authors 97%, and affiliations 85%. (author)
Georgescu Cristina Elena
History has revealed that there is a never-ending evolution of theories or models of corporate governance. Companies are trying to instill the sense of governance into their corporate structure. This article is a review of literature on the range of theories in corporate governance. The fundamental theories in corporate governance began with the agency theory, expanded into stewardship theory and stakeholder theory and evolved to transaction cost theory. However, these theories address the ca...
Vladimir Nikiforovich Belkin
Full Text Available In the article, the ways of influence of corporate culture on innovative activity of staff of enterprises are considered. The authors understand the corporate culture of the enterprise as the system of cultural, moral, esthetic and other wealth, which is used and introduced in labor life of employees by employers and CEO. On the basis of this system, the enterprise norms and rules of the relations of workers, customs, traditions etc. are developed. The corporate culture of the enterprise is connected with the general culture of the people of the country, it reflects on this or that form, to some extent, but it can contradict it. In this case, the conflict of cultural values of the enterprise and workers is possible. In the article, much attention is paid to influence of corporate culture of Japanese corporations on innovative activity of their workers. It is shown that high innovative activity of the personnel is provided not with separate systems of material and moral incentive, but with all system of the labor relations built on the basis of corporate culture. In the center of corporate culture, there is a person, instead of goods and services. It can be found in such systems of work with staff as “lifelong hiring”, account system in a salary of “vital peaks” of employees, staff turnover, training at the workplace etc. The corporate culture of Toyota corporation is based on the business philosophy, according to which, the main socio-economic purpose is the ensuring the welfare of its employees and improvement of life of the population of the whole world. In the article is shown that in the conditions of transition of the Russian Federation to the market economy, there were basic changes in corporate culture of the enterprises. Market business-culture according to which the main thing for the enterprise is profit, and workers are only one of means of production, was included in a contradiction with a mentality of the Russian
Boyer, Stéphane; Ikeda, Takayoshi; Lefort, Marie-Caroline; Malumbres-Olarte, Jagoba; Schmidt, Jason M
Deciphering the amount of work provided by different co-authors of a scientific paper has been a recurrent problem in science. Despite the myriad of metrics available, the scientific community still largely relies on the position in the list of authors to evaluate contributions, a metric that attributes subjective and unfounded credit to co-authors. We propose an easy to apply, universally comparable and fair metric to measure and report co-authors contribution in the scientific literature. The proposed Author Contribution Index (ACI) is based on contribution percentages provided by the authors, preferably at the time of submission. Researchers can use ACI to compare the contributions of different authors, describe the contribution profile of a particular researcher or analyse how contribution changes through time. We provide such an analysis based on contribution percentages provided by 97 scientists from the field of ecology who voluntarily responded to an online anonymous survey. ACI is simple to understand and to implement because it is based solely on percentage contributions and the number of co-authors. It provides a continuous score that reflects the contribution of one author as compared to the average contribution of all other authors. For example, ACI(i) = 3, means that author i contributed three times more than what the other authors contributed on average. Our analysis comprised 836 papers published in 2014-2016 and revealed patterns of ACI values that relate to career advancement. There are many examples of author contribution indices that have been proposed but none has really been adopted by scientific journals. Many of the proposed solutions are either too complicated, not accurate enough or not comparable across articles, authors and disciplines. The author contribution index presented here addresses these three major issues and has the potential to contribute to more transparency in the science literature. If adopted by scientific journals, it
Sugita, Minoru; Miyakawa, Michiko
There are various risks involved in corporate activities conducted both within and outside the corporation. Among these, health risks are very important and should be managed effectively as an integral part of corporate social responsibility (CSR). A corporation is responsible for health impairments caused by its activities and suffers great moral and economic loss when they occur. It is essential that corporate management takes proper preventive measures against such risks. Occupational physicians possess substantial knowledge of health risks in corporations. In this study, we examine the role of occupational physicians in the management of corporate health risks. Information was obtained from articles in print and on the Internet. Health risks due to corporate activities involve not only the employees of the corporation but also individuals outside the corporation. Each corporation should effectively use available resources to manage health risks. Occupational physicians are one such valuable resource. However, many corporations do not actively involve occupational physicians in health risk management. According to a current Japanese law, health risks for employees in corporations are managed by occupational physicians, but in general, health risks outside corporations are not. The 1984 Bhopal Disaster in India is an example in which physicians of the corporation were only minimally, if at all, involved in assessing and treating impaired health outside the corporation. The role of occupational physicians should be expanded to include management of health risks outside the corporation. This places a greater burden on the physicians and they must make the effort to train in many academic fields in order to better understand the entire context of health risks due to corporate activities. Some occupational physicians may be hesitant to take on such added responsibilities. Some corporations may not recognize the overall health risks due to its activities and do not
S. I. Gusakov
It has been suggested to distinguish three directions of the restructuring: inner corporate restructuring; restructuring of relations; economics conditions restructuring. Inner corporate restructuring includes property forms changes, entity structure changes, capital structure changes, form of incorporation changes, management bodies changes, management changes, staff politics changes, reorganization, liquidation, privatization, corporatization. Restructuring of relations includes sales market changes, conversion of enterprises, diversification, contractor’s changes, property assignation, lease, concession, franchising, debt’s restructuring, changes of credit politics, technical supplement, using alternative power sources, standardization etc. Economics conditions restructuring includes regulation and legislation changes, tax regulation changes, currency market changes, changes in credit policies, changers in stock market. Accordingly, every restructuring direction includes many mechanisms of its possible fulfillment. The author has distinguished twenty six mechanisms all the restructuring and they are presented in the table form.The corporate management models’ use in correlation to corporate restructuring models has been described in the article. The author has come to the conclusion that pragmatic model of the corporate restructuring is more preferable in comparison with world recognized valuable model because of the peculiarities of the post-social economy in Ukraine.
Full Text Available The article deals with topical issues of the development of corporate strategies for businesses. We proposed the classification and defined the ways to implement corporate strategies. We also analysed the current trends in the development of global corporate strategies mainly implemented through mergers and acquisitions.
This study investigates the degree of Danish firm adherence to the Danish Code of Corporate Governance and analyzes if a higher degree of comply or explain disclosure is related to firm performance. This article formulates a methodology for quantifying the degree of comply or explain disclosure...... there is no impact on performance when increasing compliance with the recommendations on risk management and internal controls. This article demonstrates that these three areas are the ones where Danish firms show the lowest degree of comply or explain disclosure, although the overall adherence to the Danish code...... that soft law may be an efficient way of increasing the quality of corporate governance among listed firms. However, in order to strengthen investor confidence, national code authorities/committees should be more active in penalizing poor explanations as well as cases where firms wrongfully state...
estate loans. By employing quantitative governance variables the article finds that increased executive director remuneration is associated with increased credit risk posed by the bank’s borrowers. On the other hand, increasing the number of executive/“inside” directors is associated with a lower credit...... executive director remuneration. The policy implication is that financial authorities should be increasingly aware of insufficient corporate governance characteristics in order to prevent excessive credit risk exposure. Moreover, the article provides important insights on which corporate governance...... the “Supervision Diamond” introduced by the Danish FSA, which “external” board directors must address. It contains five thresholds for measuring a bank’s exposure to credit risks i.e. the proportion of large customers, lending growth, the ratio of lending/deposits, liquidity buffer and the proportion of real...
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Issuance of certificates of authority. 223.3 Section 223.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... United States or of any State, or it is limited by its articles of incorporation or corporate charter to...
Vitaly Yu. Zaitsev; Yurii I. Fedchishin
The article deals with the essence of corporate Finance and the principles of their organization. The characteristic of the system of corporate financial management, describes its purpose, objectives and functions. Given the definition of a financial company policy. Review the organizational structure of corporate financial management from the current position.
Rohrbeck, René; Battistella, Cinzia; Huizingh, Eelko
The goal of this introductory article to the Special Issue on Corporate Foresight is to provide an overview of the state of the art, major challenges and to identify development trajectories. We define corporate foresight as an ability that permits an organization to lay the foundation for a future...... of them on corporate foresight. Based on these articles and those in this Special Issue, we identify four main themes. Two more mature themes, namely ‘organizing corporate foresight’, and ‘individual and collective cognition’, and two emerging themes ‘corporate foresight in networked organizations...
Full Text Available This article investigates the relationships between corporate governance and Corporate Social Responsibility (CSR. The underlying intuition is that governance factors are major determinants of CSR policies and extra-financial performance. More precisely, we identify three main factors that determine the strength of CSR engagement at the firm level: the structure of equity ownership (identity of shareholders, the composition and structure of board of directors, and the regulatory framework on corporate governance and CSR. We show how evolutions regarding corporate governance over the three previous decades have paved the way and shaped the rise of CSR. In addition, we elaborate a typology of CSR and governance structures that characterize OECD countries depending on whether the CSR reporting regime is stringent versus non-stringent, and on whether the corporate governance model is based on the shareholder, stakeholder or hybrid regime.
Full Text Available The aim of the article is to explain interconnectivity between corporate culture and safety culture, which aim to utilize motivation to prevent work accidents and other unwanted events in an enterprise. The article deals with ways how to improve approaches to Occupational Health & Safety, OH&S, at work place through proper direction of corporate culture. It introduces internal and external determinants of corporate culture, which have a significant effect. The article introduces common features of corporate culture and safety culture as an element of the OH&S management system with emphasis on system effectiveness. The final portion of the article presents the hierarchy of needs model, which may serve as a basis motivating employees to follow safety and health rules at work place.
Vitaly Yu. Zaitsev
Full Text Available The article deals with the essence of corporate Finance and the principles of their organization. The characteristic of the system of corporate financial management, describes its purpose, objectives and functions. Given the definition of a financial company policy. Review the organizational structure of corporate financial management from the current position.
Full Text Available One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the theory of corporate finance and its importance for enterprises, based on the survey of Polish and EU companies. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law. Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.
Baum, Frances Elaine; Margaret Anaf, Julia
Transnational corporations (TNCs) are part of an economic system of global capitalism that operates under a neoliberal regime underpinned by strong support from international organisations such as the World Trade Organization, World Bank, and most nation states. Although TNCs have grown in power and influence and have had a significant impact on population health over the past three decades, public health has not developed an integrated research agenda to study them. This article outlines the shape of such an agenda and argues that it is vital that research into the public health impact of TNCs be pursued and funded as a matter of priority. The four areas of the agenda are: assessing the health and equity impacts of TNCs; evaluating the effectiveness of government regulation to mitigate health and equity impacts of TNCs; studying the work of activist groups and networks that highlight adverse impacts of TNCs; and considering how regulation of capitalism could better promote a healthier and more equitable corporate sector. © The Author(s) 2015 Reprints and permissions:]br]sagepub.co.uk/journalsPermissions.nav.
. On the other hand, European scholars have recently promoted an understanding of corporate social responsibility (CSR) emphasizing that firms often assume a political role because they increasingly provide public goods and become involved in multi-actor governance processes. This article contrasts both......This article distinguishes two approaches to study the political role of corporations. On the one hand, North American scholars have primarily understood the link between business and politics through the lens of corporate political activity (CPA) looking at how firms influence government policy...... approaches and suggests that differences in the way the political role of corporations are understood can at least, in part, be explained by the distinct nature of European/North American management scholarship as well as by the political environment in both regions. It is also suggested that both...
Maier, Carmen Daniela
This article explores how several types of knowledge are communicated through the simultaneous deployment of two semiotic modes in the Milan video existing on GE Corporation's website. The video is part of the Ecomagination marketing campaign promoting environmentally friendly products and positi......This article explores how several types of knowledge are communicated through the simultaneous deployment of two semiotic modes in the Milan video existing on GE Corporation's website. The video is part of the Ecomagination marketing campaign promoting environmentally friendly products...... and positioning GE as an eco-friendly corporation. The specific aim of my analytical endeavor is to identify how the meaning-making potentials of language and images are integrated, and how this multimodal integration influences the persuasive communication of knowledge types. Key words: multimodal discourse...... analysis; knowledge communication; environmental discourse; green corporate marketing...
Full Text Available Influenced by the concept of “Knowledge Economics”, knowledge management (KM is getting a lot of attention in the field of business administration recently. Corporate centers are mostly affected by KM either in their working environment or in the role of their daily operation in the field of Library and Information Science. In the United States, the Special Library Association (SLA conducted numerous studies about the working environment and the changing role of corporate librarians in the past ten years. Due to the differences in politics, economics, and culture between Taiwan and the western countries, the organizational structure and corporate culture of the enterprise will not be exactly the same. Therefore, local studies on similar topics are needed. The purpose of this study is to explore the influence of the KM on the working environment and the changing roles of the corporate librarians in Taiwan based on the result of National Science Council Research Project executed by the authors.[Article content in Chinese
Full Text Available In the developed stock markets the corporate governance aspect is crucial in the stock portfolio selection process for investor seeking to achieve shareholder value sustainability. In the emerging markets the importance of the corporate governance role just starts to be realized by the investors and by the corporate managers. The present research, looking at the stock performance leaders and laggards, analyzes whether the corporate governance system matters to achieve long-term shareholder value within the Central and Eastern European stock markets universe. Corporate governance quality was assessed and compared among the out- and underperformers. The financial results plausibility and the ownership structure were considered as well. Additionally, the authors analyzed whether the quality of corporate governance influences the economic performance of the company. The obtained results provide the proof that the corporate governance does matter as the market outperformers have above average corporate governance quality and provide trustworthy financial results more often than the underperforming companies. Besides, well-governed companies are also able to deliver more attractive financial results.
Nike's tagline,"Just do it," is an inspirational call to action for the millions who wear the company's athletic gear. But in terms of corporate responsibility, Nike didn't always follow its own advice. In the 1990s, protesters railed against sweatshop conditions at some of its overseas suppliers and made Nike the global poster child for corporate ethical fecklessness. The intense pressure that activists exerted on the athletic apparel giant forced it to take a long, hard look at corporate responsibility--sooner than it might have otherwise. In this article, Simon Zadek, CEO of the UK-based institute AccountAbility, describes the bumpy route Nike has traveled to get to a better ethical place, one that cultivates and champions responsible business practices. Organizations learn in unique ways, Zadek contends, but they inevitably pass through five stages of corporate responsibility, from defensive ("It's not our fault") to compliance ("We'll do only what we have to") to managerial ("It's the business") to strategic ("It gives us a competitive edge") and, finally, to civil ("We need to make sure everybody does it"). He details Nike's arduous trek through these stages-from the company's initial defensive stance, when accusations about working conditions arose, all the way to its engagement today in the international debate about business's role in society and in public policy. As he outlines this evolution, Zadek offers valuable insights to executives grappling with the challenge of managing responsible business practices. Beyond just getting their own houses in order, the author argues, companies need to stay abreast of the public's evolving ideas about corporate roles and responsibilities. Organizations that do both will engage in what he calls"civil learning".
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Authority. 1201.11 Section 1201.11 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PRODUCTION... Authority. The Corporation receives authority to change its governing regulations from the National and...
In the article are considered essence of corporate social responsibility and terms necessary for realization of social activity management subjects. Hikes over are brought to realization of corporate social responsibility, meaningfulness of large and middle business is certain in becoming of social responsibility of enterprises. It is set that exactly midsize business must come forward as a main motor of economic development of Ukraine. Becoming features and modern state of corporate social r...
Witjes, Sjors; Vermeulen, Walter J.V.|info:eu-repo/dai/nl/072613335; Cramer, Jacqueline M.|info:eu-repo/dai/nl/069242518
This article aims to shed light on mechanisms to integrate a strategy on Corporate Sustainability in companies. The analysis is based on a holistic method derived from organisation theory, organisational behaviour theory and strategic management theory. The process of integration into the
on the transformation of company law and corporate governance in the last decade. Here, the article illustrates how company law has become increasingly focused on the rights of shareholders, while worker rights have been relegated to the area of social policies and labour law. The study also traces the shift from...... a legislative programme centred on company law harmonisation towards a regulatory approach based on minimum requirements and mutual recognition, increasingly geared at adjusting the governance of corporations to the demands of liberalised capital markets. The second section then reflects on the current...... developments in corporate governance regulation in the context of financial and economic crisis....
social responsibility field in the United States, as well as their current articulations of knowledge and competence in their respective fields. The third article is a single case study of a company that purposefully aligned ethics, compliance, corporate social responsibility and sustainability practices......In this dissertation, I explore the practices created to manage business ethics and corporate social responsibility in multinational corporations and the relationship between them across three separate but interrelated articles. The first article suggests that these practices are resident...... in distinct communities of practice, and therefore there are boundaries in both meaning and identity that make alignment between them problematic. The second article looks at the boundaries between these communities by exploring the history of the professional associations in the business ethics and corporate...
The current use of citation-based metrics to evaluate the research output of individual researchers is highly discriminatory because they are uniformly applied to authors of single-author articles as well as contributors of multi-author papers. In the latter case, these quantitative measures are counted, as if each contributor were the single author of the full article. In this way, each and every contributor is assigned the full impact-factor score and all the citations that the article has received. This has a multiplication effect on each contributor's citation-based evaluative metrics of multi-author articles, because the more contributors an article has, the more undeserved credit is assigned to each of them. In this paper, I argue that this unfair system could be made fairer by requesting the contributors of multi-author articles to describe the nature of their contribution, and to assign a numerical value to their degree of relative contribution. In this way, we could create a contribution-specific index of each contributor for each citation metric. This would be a strong disincentive against honorary authorship and publication cartels, because it would transform the current win-win strategy of accepting honorary authors in the byline into a zero-sum game for each contributor.
Patricia de Salles Vance
Full Text Available The term corporate reputation has been mentioned in academic papers for some decades however since the 90's the debate about it has been intensified by authors of different areas of study. Therefore, there is a growing pressure around the definition of a construct and the way to measure an organization's corporate reputation. The purpose of this article is to present a literature review on corporate reputation in three different perspectives. At first, we intended to go through the literature, pointing out the different definitions presented on this theme. The second aspect refers to the identification of terms related to corporate reputation, such as corporate brand, corporate identity and corporate communication. Finally, broadening the possibilities of future empiric works, a review of the different proposals of measuring the corporate reputation of organizations is made.O tema reputação corporativa tem sido objeto de estudos acadêmicos há algumas décadas, porém, somente a partir da década de 90 intensificou-se esse interesse, manifestado por autores de diferentes áreas de estudo. A diversidade de abordagens pressiona o debate sobre a definição de um constructo e sobre a forma mais adequada de mensuração da reputação corporativa de uma organização. O propósito deste artigo é realizar uma revisão da literatura sobre a questão da reputação corporativa em três perspectivas distintas. Pretende-se, em primeiro lugar, percorrer a literatura sobre o assunto, apontando as diferentes definições apresentadas do tema. Em seguida, identificar os termos correlatos à reputação corporativa, como: marca corporativa, identidade corporativa e comunicação corporativa. E, finalmente, a fim de ampliar as possibilidades de trabalhos empíricos futuros, examinar criticamente as diferentes propostas de mensuração da reputação corporativa das organizações.
Kraakman, Reinier H.; Armour, John; Hansmann, Henry
This article is the first chapter of the second edition of The Anatomy of Corporate Law: A Comparative and Functional Approach, by Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, Hideki Kanda and Edward Rock (Oxford University Press, 2009). The book as a whole provides a functional analysis of corporate (or company) law in Europe, the U.S., and Japan. Its organization reflects the structure of corporate law across all jurisdictions, while ...
This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental
D V Stanis
Full Text Available The article demonstrates that realization of social functions in corporate governance increases the corporate competitiveness as the basis to economy development. It marks out several important social functions of modern Russian corporations. It's stressed that institution of corporation regulates not only moral basis of business ethics but also influences behavior norms that structure interactions in society.
It is discussed what legal instruments companies have for integrating environment protection into their corporate policy: Industrial self-monitoring; the environmental health officer as an instrument of corporate environment protection (environmental health officer, radiation protection officer); obligations to disclose information on corporate organisation pursuant to Article 52 a of the Federal Emmission Control Act; corporate environment protection as a general obligation of the operator. Possible ways of strengthening corporate environment protection are considered de lege ferende, e.g. the additional instruments of corporate self-monitoring laid down in the General Part of the Environmental Code, audits on environment protection, corporate environment protection through quality assurance systems. (orig.) [de
Anje Müller Gjesdal
Full Text Available Scientific discourse is characterized by highly normative and strict genre constraints on language use, both on the macro (text and micro (word level. The purpose of this article is to study the distribution of the French indefinite pronoun on and its interpretative values across the sections of French-language medical articles (KIAP corpus in the IMRAD format (Introduction, Methods, Results and Discussion. The main hypothesis is that the IMRAD structure entails a specific distribution of macro level textual structures (author roles, argumentation, rhetorical functions, and that this is reflected in the distribution of micro level linguistic markers, such as the pronoun on. Previous studies based on a more limited material (Gjesdal, 2008 indicate that the variation in the interpretative values of on seems to be influenced by the IMRAD format, and, furthermore, that the different values seem to correspond to different author roles. Particular emphasis will be put on the influence of the linear sequencing of text imposed by the IMRAD format and the distribution of author roles and speech acts across the text.Le discours scientifique se caractérise par des contraintes rigoureuses sur la production linguistique au niveau micro-linguistique (mot aussi bien qu’au niveau macro-linguistique (texte. Cet article a pour objectif d’étudier la distribution du pronom on et ses valeurs interprétatives à travers les sections d’articles médicaux sous le format IMRAD (Introduction, Methods, Results and Discussion dans un corpus d’articles médicaux (le corpus KIAP. L’hypothèse principale est que la structure IMRAD impose une distribution spécifique de structures textuelles (rôles d’auteur, argumentation, fonctions rhétoriques qui sera à son tour reflétée dans la distribution des marqueurs micro-linguistiques comme le pronom on.
Prahalad, C K; Lieberthal, Kenneth
As they search for growth, multinational corporations will have no choice but to compete in the big emerging markets of China, India, Indonesia, and Brazil. But while it is still common to question how such corporations will change life in those markets, Western executives would be smart to turn the question around and ask how multinationals themselves will be transformed by these markets. To be successful, MNCs will have to rethink every element of their business models, the authors assert in this seminal HBR article from 1998. During the first wave of market entry in the 1980s, multinationals operated with what might be termed an imperialist mind-set, assuming that the emerging markets would merely be new markets for their old products. But this mind-set limited their success: What is truly big and emerging in countries like China and India is a new consumer base comprising hundreds of millions of people. To tap into this huge opportunity, MNCs need to ask themselves five basic questions: Who is in the emerging middle class in these countries? How do the distribution networks operate? What mix of local and global leadership do you need to foster business opportunities? Should you adopt a consistent strategy for all of your business units within one country? Should you take on local partners? The transformation that multinational corporations must undergo is not cosmetic--simply developing greater sensitivity to local cultures will not do the trick, the authors say. To compete in the big emerging markets, multinationals must reconfigure their resources, rethink their cost structures, redesign their product development processes, and challenge their assumptions about who their top-level managers should be.
Full Text Available The main purpose of this paper is to present the modern model of integrated corporate communication. Beside this, the authors will describe the changes occurring in the corporate environment and importance of changing the model of corporate communication. This paper also discusses the importance of implementation of the suggested model, the use of new media and effects of these changes on corporations. The approach used in this paper is the literature review. The authors explore the importance of implementation of the suggested model and the new media in corporate communication, both internal and external, addressing all the stakeholders and communication contents. The paper recommends implementation of a modern model of integrated corporate communication as a response to constant development of the new media and generation changes taking place. Practical implications: the modern model of integrated corporate communication can be used as an upgrade of the conventional communication models. This modern model empowers companies to sustain and build up the existing relationships with stakeholders, and to find out and create new relationships with stakeholders who were previously inaccessible and invisible.
Gorelova I. N.
Full Text Available At the present stage of formation of innovative economy professional development of the employee becomes a point of refraction of the interests of the company, Corporation in which they operate, and the employee. The article considers the relationship of the concept of formation of human resources and corporate training, which is often seen as something separate, organized exclusively for the benefit of the business. The definition of corporate training, task lists, structure, advantages and disadvantages. Examples of systems of corporate training at Omsk enterprises, basic (corporate departments, corporate universities, and resource centers. Considered in detail the interaction between enterprises and educational institutions. Statistics of participation of Omsk universities in the system of additional education, collected by the author. Attention is paid to the importance that corporate training and its individual methods, such as «learning by doing», has in the modern innovation economy. The result of the study is the inclusion of corporate training as one of the key elements of the modern formation of human resources.
Sandler, Leonard A; Blanck, Peter
This case study examines efforts by Microsoft Corporation to enhance the diversity of its workforce and improve the accessibility and usability of its products and services for persons with disabilities. The research explores the relation among the Americans with Disabilities Act of 1990, corporate leadership, attitudes and behaviors towards individuals with disabilities, and dynamics that shape organizational culture at Microsoft. Implications for Microsoft, other employers, researchers, and the disability community are discussed. 2005 John Wiley & Sons, Ltd.
Tempels, Tjidde; Blok, Vincent; Verweij, Marcel
In this article, we explore the debate on corporate citizenship and the role of business in global governance. In the debate on political corporate social responsibility it is assumed that under globalization business is taking up a greater political role. Apart from economic responsibilities
Ekwonwune, E. Vol 4, No 1 (2012) - Articles A Computational Analysis of the Negative Impact of Cigarette Smoking on Human Population In Imo State Abstract PDF · Vol 9, No 1 (2013) - Articles Assessing the Impact of Information Technology (WWW) on the attainment of Positive Corporate Image (PCI) to enhance ...
Malott, Robert H.
Corporate self-interest should guide corporate giving. Managers of publicly held corporations have the right, the capability, and the obligation to establish a philosophical screen to use in determining how shareholders' money is to be donated. (Author/MLF)
M. Huse; J. Gabrielsson; A. Minichilli
Peak performing organizations may benefit from active value creating boards. Suggestions to improve board behaviour and corporate governance practices are presented in this article. The suggestions result from findings in the “Valued Creating Board” research programme. However, active boards working in a shareholder activism framework may destroy rather than support value creation processes within firms. In peak performing organizations corporate governance practices should be designed and de...
This article, acknowledging the potentially important general attractions of the allowance for corporate equity (ACE), looks at some of its more specific implications. On corporate taxes, the article looks at questions about the implied revenue-neutral rate of corporation tax (and redistribution of the tax burden); the effects on cash flow of both government and companies; and what would become a crucially important charge on capital gains. On income tax, the article comments on the implicati...
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.
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
Maignan, I.S.J.; Ferrell, O.C.; Hult, G.T.M.
The article explores the nature of corporate citizenship and its relevance for marketing practitioners and academic researchers. Specifically, a conceptualization and operationalization of corporate citizenship are first proposed. Then, an empirical investigation conducted in two independent samples
Gonzalez Crego, E.; Martin Lopez-Suevos, C.
The article discusses the experience acquired during the integration of a new MGP Instruments DLD Dosimetry System into the Almaraz NPP corporative database and general communications network, following a client-server philosophy and taking into account the computer standards of the Plant. The most important results obtained are: Integration of DLD dosimetry information into corporative databases, permitting the use of new applications Sharing of existing personnel information with the DLD dosimetry application, thereby avoiding the redundant work of introducing data and improving the quality of the information. Facilitation of maintenance, both software and hardware, of the DLD system. Maximum explotation, from the computer point of view, of the initial investment. Adaptation of the application to the applicable legislation. (Author)
Ewah, SOE. Vol 9, No 2 (2007) - Articles The effect of liquidation and distress in the Nigerian banking industry -: \\"The rold of Nigeria Deposit Insurance Corporation\\" Abstract · Vol 10, No 1 (2007) - Articles The synergy between strategic alliances in firms and market growth. Abstract. ISSN: 1119-443X. AJOL African Journals ...
Mofsky, James S.
On the premise that corporate counsel must be an able diagnostician before he can focus on highly specialized and interrelated issues of business law, the author suggests an approach to corporate law curriculum in which the basic course balances the quality and quantity of material designed to create the needed sensitivity. (JT)
Oketch, Moses O.
Corporate Social Responsibility (CSR) is a function that transcends, but includes, making profits, creating jobs, and producing goods and services. The effectiveness with which corporations perform this function determines their contribution (or lack of contribution) to social cohesion. This article therefore presents a discussion of some of the…
Sorin Nicolae Borlea
Full Text Available In the European Union, the concept of corporate governance began to emerge more clearly after 1997, when most countries have however, voluntarily adopted corporate governance codes. The impulse of adopting these codes consists in the financial scandals related to the failure of the British companies listed on the stock exchange. Numerous scandals involving big companies such as Enron, WorldCom, Parmalat, Xerox, Merrill Lynch, Andersen and so on, conduct to a lack of investors’ confidence. These crises that have started to alarm governments, supervisory authorities, companies, investors and even the general public because of the fragility of the corporate governance’s system, highlight the need to rethink its structures. The process of adapting the corporate governance provisions in order to ensure transparency, responsibility and fair treatment of shareholders has resulted in the development of Corporate Governance Principles by the Organization for Economic Cooperation and Development (OECD. In order to asses these principles, it has started to identify the common elements of codes, one the most effective practice models of governance. Once the benefits of corporate governance practices have been understood and assimilated by the developed country, the developing countries (also Romania have begun to adopt "the best practices" in corporate governance, especially because this need is acutely felt in the changes required by the transition to a market economy. Our article describes the origins of the corporate governance, the concept and evolution of the corporate governance code at an international level, European level and also at a Romanian level.
de Bakker, F.G.A.; Groenewegen, P.; den Hond, F.
Social responsibilities of businesses and their managers have been discussed since the 1950s. Yet no consensus about progress has been achieved in the corporate social responsibility/corporate social performance literature. In this article, we seek to analyze three views on this literature. One view
This article aims to illuminate how and why public schools have been sustained and/or strengthened as hierarchical, inequitable, and undemocratic sites that serve the corporate capitalist state. In doing so, the author draws on three theoretical ideas: the "shock doctrine," described vividly by Naomi Klein (2007); "critical…
Ijeoma, NB. Vol 2, No 3 (2013) - Articles Quality Service Delivery as a Competitive Weapon in Corporate Strategy: The Case of Zenith Bank of Nigeria Plc Abstract PDF · Vol 2, No 3 (2013) - Articles An Empirical Analysis of the Impact of Debt on the Nigerian Economy Abstract PDF. ISSN: 2227-5452. AJOL African Journals ...
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Corporate Social Responsibility (CSR) nowadays becomes indicator of corporate achievement. CSR activities, which commonly defined as corporate efforts to increase community and stakeholder life quality, open up relations between corporate and community. In turn, CSR would maintain good image and give posing the positive publicity toward corporate image. This article explores CSR activities as implied on PR marketing in some corporates.
John Armour; Michael J Whincop
Recent work in both the theory of the firm and of corporate law has called into question the appropriateness of analysing corporate law as ‘merely’ a set of standard form contracts. This article develops these ideas by focusing on property law’s role in underpinning corporate enterprise. Rights to control assets are a significant mechanism of governance in the firm. Practical circumstances dictate that such rights must be shared. Property law protects the rights of co-owners against each othe...
Current academic research on the relationship of firms’ CSR activities with corporate branding typically focuses on consumers’ and shareholders’ viewpoints. This research aims to shed light on how organisational members in firms perceive to be the impact of CSR activities upon their corporate brand strategy. Using a survey administered to companies in the U.K. and Bulgaria, the author investigate, firstly, organisational members’ perceptions of the impact of different CSR-related activities u...
Elena Petrovna Gladneva
Full Text Available Objective to study the legal nature to reveal the peculiarities of the subject and other essential terms of corporate contracts as a technique and means of legal regulation of corporate relations. Methods general and specific methods of cognition dialectical formal logic analysis synthesis modeling structural and systemicfunctional methods as well as comparative legal logical legal historical legal grammatical methods and systemic interpretation. Results it is concluded that the object of corporate contracts includes terms about the features of implementation of corporate rights for shares and share in capital assets conditions order of the implementation of corporate rights and approval of other actions related to company management activity reorganization and liquidation the passive duty of corporate organizations to refrain from committing any action authority arising from the nature of corporate agreements as well as the active responsibilities associated with the certain implementation of corporate rights certified by stocks shares rights to stocks shares. In addition to the subject the content of corporate contractsincludes other essential necessary conditions stipulated by the corporate legislation norms and the agreement of the participants of economic entity. Scientific novelty for the first time taking into account modern achievements of civilistic jurisprudence and practice the authors investigate the relationship between the concepts of a civil contract and corporate contract give the definition of corporate contract show the specificity of the subject and other material terms of corporate contracts. Practical significance the findings can be taken into account in the further research of corporate law issues as subbranch of civil law used in law making and enforcement activities in the educational process as a teaching material in civil law. nbsp
Full Text Available The article presents a view (on the basis of theoretical and empirical analysis of corporate governance models used in Polish family businesses through financial performance. The empirical analysis covered a sample of 24,000 Polish family businesses in the period of 2008–2013. The use of linear regression has allowed the authors to verify the hypothesis concerning the occurrence of differences in profitability ratios in groups of family businesses using variant management models and allowed verifying the relationship between the degree of control and involvement of the owners in management and financial performance. The received results, though inconclusive, indicate that the involvement of the owner in the governance process can affect the financial aspect of a business. The prepared empirical analysis and conclusions of the article contribute to a better understanding of the measures taken on management and control decisions; what is more, they can provide guidance to the owners of family businesses in shaping the corporate governance model.
Lassen, Astrid Heidemann; Løwe Nielsen, Suna
In spite of a growing body of knowledge on the importance of innovation and changeability, firms still experience great difficulties in being continuously corporate entrepreneurial. This article addresses reasons for such difficulties. Building on a conceptual discussion, the article first...... identifies seemingly opposing forces found at the core of corporate entrepreneurship. These forces are in the article described in terms of ‘creative destruction' and ‘controlled adaptation'. Both forces are identified as being essential to successful corporate entrepreneurship, but set very different...
Full Text Available Corporate Social Responsibility (CSR nowadays becomes indicator of corporate achievement. CSR activities, which commonly defined as corporate efforts to increase community and stakeholder life quality, open up relations between corporate and community. In turn, CSR would maintain good image and give posing the positive publicity toward corporate image. This article explores CSR activities as implied on PR marketing in some corporates.
Full Text Available In the very beginning of this particular paper, an author is trying to determine and describe who Millennials actually are. Then, the basis of Millennials definition is analysing corporation’s activity over the past years regarding this age group. The main goal of the thesis is to bring their specific futures out and describe what corporations on Polish job market are doing to encourage them to work in their offices. Especially in Poland within the last years, it is observed that big multinational companies are paying special attention to Millennials and trying to hire them before competitors will do so. As a part of this paper, an author will describe corporate politics and practices on Thomson Reuters and BNY Mellon examples. Within this work, an author is also discussing key features and differences between this generation and Millennials parent’s generation. Additionally, there is a reference to corporate social responsibility concept and work-life balance issues.
At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social
Full Text Available The issue at stake in the article is corporate social responsibility. There are two rival theories regarding this issue. According to the classical theory managers are responsible to owners (stockholders and their obligation is to pursue the goal of maximizing the profit. According to the other, stakeholder theory, the interests of all corporate stakeholders, all those affected by business, not only stockholders, must be taken in consideration. In the paper these two theories are subject of thorough ethical analysis.
Agyemang, Otuo Serebour; Aboagye, Emmanuel; Ahali, Aaron Yao Ofoe
The relevance of corporate governance principles in the management of corporate organisations cannot be underestimated. The increasing influence of principles of corporate governance across the globe has been greatly linked to the recent corporate frauds and scandals. These frauds and scandals largely resulted from the failure of authorities of countries to effectively implement the legal and regulatory frameworks pertaining to corporate governance. Ghana is archetypal in regards to the failu...
Full Text Available In this article, the author tries to explore the effect of buiding brand trust through microblogging Corporate Social Responsibility. The author samples three business users of microblogging CSR from Weibo.cn, among which are: @dellcsr, @zlgoodlife, @ditan100. Then two corpuses are built by collecting: a the texts blogged by the business users during six consecutive months in 2012; b the texts blogged by other Weibo users as feedback to business users (comment, forward, mention@ during the same period. With assistance of corpus linguistic tool Concordance 3.3, the author conducting qualitative context analysis to both corpuses. The result shows that the more corporate microblogs offline CSR activities, the more brand trust online stakeholders (Weibo users express. However, this online brand trust would most likely be harmed by followers’ unpleasant product experience.
Martin A. Hubbe
Full Text Available Articles published in scholarly journals, such as this one, tend to be mainly addressed to researchers at universities. Industrial follow-up and implementation of results from a scholarly article appears to be the exception, rather than the rule. Research grant specifications, as well as university policies, favor the generation of new knowledge, rather than the implementation of good ideas. But without patent protection, corporations have low motivation to expend the considerable effort to reduce ideas to practice after they have been openly published. The author speculates that the situation could be much more dynamic if there were a system of priority of implementation. According to such a system, the first company to successfully implement an idea that first appears in a peer-reviewed journal article, as validated by its debut in the marketplace, would have a grace period during which competitors would have to pay them a fee to sell a generic version of the same thing.
Sakál, Peter; Hrdinová, Gabriela
This article is the result of a conceptual design methodology for the development of a sustainable strategy of sustainable corporate social responsibility (SCSR) in the context of the HCS model 3E formed, as a co-author within the stated grants and dissertation. On the basis of the use of propositional logic, the SCSR procedure is proposed for incorporation into the corporate strategy of sustainable development and the integrated management system (IMS) of the industrial enterprise. The aim of this article is the proposal of the concept of development and implementation strategy of SCSR in the context of the HCS model 3E.
Staunæs, Dorthe; Søndergaard, D. M.
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...
... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Book-entry procedure for Financing Corporation... FINANCING CORPORATION OPERATIONS § 995.4 Book-entry procedure for Financing Corporation obligations. (a) Authority. Any Federal Reserve Bank shall have authority to apply book-entry procedure to Financing...
Schuler, Douglas; Rasche, Andreas; Etzion, Dror
This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior (i.e., sustainable resource use, conservation and preservation, rights-based perspectives, and deep...... ecology). It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management (EM), corporate social responsibility (CSR), and corporate political activity (CPA)—mostly favors an instrumental perspective on sustainability. Sustainable...... business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature...
Ivchenko Viktoriia V.
Full Text Available In the article, the author substantiates the view that one of the problematic aspects of the modern corporate reporting model is its low transparency, imperfection of the methods for generating indicators, which in turn does not allow for a comprehensive analysis of the activity of corporate structure. As a possible variant to improve the existing reporting model, it has been suggested to consider the basic concepts of sustainable development when disclosing information. In this context, corporate structures should also disclose the social and environmental aspects for a wide range of users – stakeholders. In the process of research, direct correlation between the transparency of banking information and the achievement of sustainable development has been substantiated; cautions regarding the asymmetry in information of banking institutions have been considered. Directions for further scientific research could be a study on the two-way communication system between the corporate structure and users of information; developing an integrated system of assessments of transparency and its impact on the sustainable development of corporate structure.
Full Text Available The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious. The existence of the corporate tax system can affect the company’s behavior in number of ways and one of the most criticized is the ability for distortion of the choice of the sources of finance. In the following article, we explore the effects from corporate taxation on investment, through the methodological frame of the effective marginal tax rates. The objective is to analyze the investment decision in the case of isolated implementation of corporate taxes which means that the effects from the so-called “double taxation”, induced by the personal taxes are not taken in consideration. We hope to prove that these conditions generate “uneven” distribution of the burden across the projects covered with different sources of finance. Also, we intend to test and explore the properties of some alternative corporate tax systems which are widely known as neutral, such as: the comprehensive business income tax system (CBIT, the imputation corporate tax system (ICT, the full imputation corporate tax system (FICT, the allowance for corporate equity tax system (ACE and the split rate corporate tax system (SRCT. In addition, we support our findings with a practical example: the case study from the implementation of the split rate corporate tax system in Macedonia.
Full Text Available The article substantiates the significant role of CSR and its topicality under crisis circumstances. The authors devise the system of social and economic indices which demonstrate the positive impact of CSR measures. They consider two major aspects of CSR: corporate aspect and territorial aspect. The first one is oriented on employees and their families and points out the problems of accumulating human capital, and the second one is aimed uppermost at developing the quality of life (its level and conditions of the population on the relevant territory.
Hofman, Peter S.; Moon, Jeremy; Wu, Bin
This article introduces the concept of corporate social responsibility (CSR) in the seemingly oxymoronic context of Chinese “authoritarian capitalism.” Following an introduction to the emergence of authoritarian capitalism, the article considers the emergence of CSR in China using Matten and Moon...
In this article I analyse how the multinational oil company Shell has responded to the increasing institutional pressures (DiMaggio and Powell, 1983) related to corporate environmental governance. The corporate culture in Shell appears favourable (Hoffman, 2001) towards the adoption of corporate...... environmental governance practices. The Shell top management is to this end appearing sincere in the way they monitor (Meyer and Rowan, 1977) the progress in giving secondary stakeholders (Clarkson, 1995) access to environmental information and to environmental decision-making in Shell. Based on the Shell case...... I contribute in this article to descriptive stakeholder engagement theory by conceptualising a number of new internal influence strategies that engaged secondary stakeholders can use in their new face-to-face interactions with the corporations. These internal stakeholder influence strategies should...
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...
This article examines a presumed historical association between corporal punishment and the British "ruling class," taking as data the elaborate forms of beating practiced at a well-known English fee-paying boarding school in the 1950s and here documented in detail. Analogies with other forms of ritual studied by anthropologists are considered, as well as the psychosexual dynamics of beating for both officiants and victims. The paper argues that ritual corporal punishment must be seen in retrospect as a clear case of child abuse that is both physical and sexual. Such rituals of authority, though virtually abolished in Britain, may well exist in a different form in present day residential institutions for children in some Third World countries that have borrowed from now outdated European practices.
Steigner, Guido; Doarn, Charles R; Schütte, Michael; Matusiewicz, David; Thielscher, Christian
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.
Full Text Available Current academic research on the relationship of firms’ CSR activities with corporate branding typically focuses on consumers’ and shareholders’ viewpoints. This research aims to shed light on how organisational members in firms perceive to be the impact of CSR activities upon their corporate brand strategy. Using a survey administered to companies in the U.K. and Bulgaria, the author investigate, firstly, organisational members’ perceptions of the impact of different CSR-related activities upon corporate branding and, secondly, their beliefs about what customers and shareholders think are the impacts of CSR-related activities upon brand image and brand identity. The findings indicated that while organisational members rated quality products, customer service and corporate governance highly as key components of CSR activity, they were much more ambivalent about their companies'commitment to broader actions which involve the 'community' and 'society'. This paper concludes by discussing the implications of the findings for future 'CSR education' among companies.
Klein, David; Schmeling, James; Blanck, Peter
This article explores factors important in the study and examination of corporate culture and change. The particular focus is on the technological methods used to conduct a study of accessible technology and corporate culture at Microsoft Corporation. Reasons for particular approaches are explained. Advantages and challenges of emerging technologies that store and retrieve information in the study of corporate culture are reviewed. 2005 John Wiley & Sons, Ltd.
Jakubenko Alena Anatol'evna
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...
Clement, T Prabhakar
We propose a rational method for addressing an important question-who deserves to be an author of a scientific article? We review various contentious issues associated with this question and recommend that the scientific community should view authorship in terms of contributions and responsibilities, rather than credits. We propose a new paradigm that conceptually divides a scientific article into four basic elements: ideas, work, writing, and stewardship. We employ these four fundamental elements to modify the well-known International Committee of Medical Journal Editors (ICMJE) authorship guidelines. The modified ICMJE guidelines are then used as the basis to develop an approach to quantify individual contributions and responsibilities in multi-author articles. The outcome of the approach is an authorship matrix, which can be used to answer several nagging questions related to authorship.
Full Text Available Traditionally, transitional justice processes do not address the role of corporations in dictatorships or in armed conflicts that give rise to the need for dealing with grave and systematic human rights violations. However, there is a growing awareness that in many contexts corporations contribute to these violations, often in the form of corporate complicity with the principal violators. An argument can therefore be made that to achieve the aims of transitional justice and establish a holistic narrative of the past as well as obtain justice and reparations for victims requires investigating and addressing the role of corporate actors. This article uses the example of Colombia’s Justice and Peace process to show some of the complexities, opportunities and challenges that arise if transitional justice measures focus primarily on criminal law and create a specific legal framework, outside of the ordinary justice systems, only for a limited group of primary perpetrators, in the Colombian case for members of the armed groups who demobilised. It is argued that the exclusion of corporate actors in contexts where their role is regarded as significant leads to victims seeking alternatives ways to obtain justice and that both victims and corporations would benefit if transitional justice mechanisms addressed the role of corporations.
of Management Review, 33(2):404–424, 2008) ‘‘Implicit & Explicit CSR’’ article. And third, I show that corporations with a CSR TMT position are three times more likely to be included in the Dow Jones Sustainability Index (DJSI) than corporations with none. A range of further research opportunities stemming from...
Olga S. Makarenko
Full Text Available The article reveals the issues of development and functioning of corporate model of public sector of the Russian economy. Today Russia is fully influenced by consequences of entry into world economy. Privatization processes, on the one hand, and increase in intervention of the state in economy, on the other hand, changed composition and structure of the public sector of the Russian economy. Establishment of large state corporations and further increase in scales and directions of Russian government’s policy. These corporations acquired an extensive set of functions, large volumes of state property (federal budgetary funds, different production and financial assets, which ensured their activity in the long run. The state corporations carry out an important role in ensuring stable development of national economic systems for already several years, smoothing the so-called “failures” of the market, and create the necessary conditions for overcoming the crisis phenomena. The author presents the classification of economic sectors consisting of public, municipal and private sectors, studies the character and structure of public sector of the developed foreign countries. The carried-out comparative characteristic of main national models of public sector allowed to reveal the extent of state’s influence on the economy in the North American, Western European and Asian countries, as well as to define the main features of public sector in these countries. The concept and essence of the state corporation, as well as trends of their creation and development are also studied. The author proposes the corporate model of public sector of the Russian economy and defines its main characteristics. The analysis of the conducted research allowed to draw a conclusion on the need of further development of the state corporations and large national companies with the state participation.
Gebreegziabher, Araya Hagos. Vol 5, No 2 (2015) - Articles Examining the Relationship between Corporate Social Responsibility and Financial Performance of Manufacturing Companies in Tigray Regional State, Ethiopia Abstract PDF. ISSN: 2410-2393. AJOL African Journals Online. HOW TO USE AJOL... for Researchers ...
Full Text Available The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency. On that basis, determining prospects of income tax in the national system of business entities taxation and developing proposals for improving the mechanism of taxation in Ukraine. Methodology. The theoretical and methodological base of scientific research of national and foreign scholars on the analysis of corporate income tax, official statistical data of the Ministry of Finance of Ukraine and State Fiscal Service of Ukraine. To ensure the authenticity and validity of the research results to the goal, the following methods are used: induction and deduction – during theoretical generalizations and conclusions; analogy method – when comparing the foreign experience of administration of corporate income tax; economics and statistics as methods of the macroeconomic situation of Ukraine analysing. Results. In the article, the corporate income tax is investigated. The macroeconomic situation in Ukraine is analysed. Reasonable steps for the further use of the European countries experience for Ukraine are founded. Practical implications. The results of this study can be used by state authorities in developing tax policy directions in Ukraine. Value/originality of the results is a complex theoretical and practical analysis of the corporate income tax in Ukraine. Further research should relate to the improvement of its own system of income taxation. In the process of its implementation, it is necessary to use the experience of European countries.
Daniela M. Salvioni
Full Text Available In today’s world, a sustainable approach to corporate governance can be a source of competitive advantage and a long-term success factor for any firm. Sustainable governance requires that the board of directors considers economic, social and environmental expectations in an integrated way, no matter what ownership structure and formal rules of corporate governance apply to the company: this mitigates the traditional differences between insider and outsider systems of corporate governance. Previous studies failed to consider the contribution of sustainability in the process of corporate governance convergence. Therefore, the aim of this article is to fill the gap in the existing literature by means of a qualitative analysis, supporting the international debate about convergence of corporate governance systems. The article describes the evolution of outsider and insider systems in the light of the increasing importance of sustainability in the board’s decision-making and firm’s operation to satisfy the needs of all the company’s stakeholders. According to this, a qualitative content analysis developed with a directed approach completes the theoretical discussion, demonstrating that sustainability can bring de facto convergence between outsider and insider corporate governance systems. The article aims to be a theoretical starting point for future research, the findings of which could also have practical implications: the study encourages the policy makers to translate the sustainable business best practices into laws and recommendations, strengthening the mutual influence between formal and substantial convergence.
Dennis, Michael R.; And Others
Through catalytic issue management, corporations proactively seek to affect resolutions of issues in which they have some interest. Corporations now catalyze legal changes by purposely disobeying existing law, facing the associated consequences, and lobbying for desired changes. (Author)
Frakes, James T
In the preceding article of this two-part polemic on the advisability of a corporate partner in the endoscopic ambulatory surgery center (EASC), the advantages of such a partner were discussed and criteria given for judging its performance. Alternatives to the corporate partner were discussed. In that article, the corporate partnership in the EASC is a positive development yielding many benefits and few disadvantages to the physicians and the center. In this article, the balance tilts the other way.
Tkachyk Lesya P.
Full Text Available The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.
This reference authority has been created and is maintained to provide standard forms for recording the names of organizations consistently in bibliographic citations. This revision includes approximately 42,000 entries established since 1973
... Corporation in the People's Republic of China (PRC) AGENCY: Bureau of Industry and Security, Commerce. ACTION... Technologies Corporation (CSMC) in the People's Republic of China (PRC). Specifically, BIS amends Supplement No... comment are not required under the APA or by any other law, the analytical requirements of the Regulatory...
Aregawi, Hiwot Kebede. Vol 5, No 2 (2015) - Articles Examining the Relationship between Corporate Social Responsibility and Financial Performance of Manufacturing Companies in Tigray Regional State, Ethiopia Abstract PDF. ISSN: 2410-2393. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for ...
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Authorizations and revocations of authorizations. 210.4 Section 210.4 Money and Finance: Treasury Regulations Relating to Money and Finance... corporate action, or the appointment of a receiver, conservator, or liquidator for the RDFI. In any such...
DUMITRASCU LUMINITA MIHAELA
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. Itâ€™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 â€œPhD in Economics at the Standards of European Knowledge- DoEsEcâ€, 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.
L. G. Andreeva
Full Text Available The aim of the study is to present the model of interaction of university and business corporations in uniform information and educational space, which consists of the uniform requirements to the contents and quality of education and requirements of science; education and business are equally satisfied.Methods. The methods involve summing up the results of the national and international researchers’ findings on the problem of vocational pedagogical education; methods of expert survey and system analysis.Results. The information research results disclosing the drawbacks of the existing online-education technologies are presented. There is also a presentation of online-platform concept «The University of the 3rd Millennium» where modern university is considered as a service provider responsible for corporate education. Outsourcing will allow the companies to cut their expenses on employee education programs, while universities will accumulate additional resources by means of developing and selling innovative educational products. The additional funds will enable the university to carry out scientific research, to effectively implement post graduates’ employment programs, to introduce innovations.Scientific novelty. The authors define «as is» competences, which the university must have to launch this online-platform project, and «as to be» competences, which every university is to master to successfully implement the project. Internal high-risk systemic tensions and external challenges facing the platform are defined; strategic matrix of their intersection is developed. The latter allowed the authors to specify essential tasks which demand solution within the project. There is also a description of interconnection of the defined tasks with the «as to be» competences, and a Canvas model of the suggested online platform.Practical significance: The authors of the article propose the model of business and education interaction, within which
Numerous articles by the social psychologists Diederick Stapel, Dirk Smeesters, and Lawrence Sanna have been retracted in several different journals. The present notice reports the results of an investigation into papers authored or coauthored by these individuals, and published in Personality and Social Psychology Bulletin, that have not been retracted. The status of these papers range from data confirmed as legitimate by coauthors to, in many cases, being unknown as to their legitimacy. Given the lack of information in the latter cases, there is insufficient basis to recommend retraction at this time. Researchers using the results of these papers in their own work are advised to take the information reported in this notice into account.
Banerjee, S. B.
In this article, I provide a critical analysis of the politics of corporate social responsibility. I argue that corporate social responsibility is a strategy that enables multinational corporations to exercise power in the global political economy. Using the global extractive industries as a context, I focus on conflicts between communities, the state and multinational corporations that arise owing to the negative social and environmental impacts of mining and extraction. In particular, I ana...
Haršányová, Petra; Vaňová, Jaromíra; Čambál, Miloš
Corporate culture is defined as a set of ideas, attitudes, values and behaviour patterns, which are generally accepted and preferred in a company. Company performance is the company's ability to achieve the best results through an evaluation of its assumptions. The article is focused on identifying factors in corporate culture, which changes can increase working satisfaction of employees through targeted shaping of corporate culture, which is ultimately reflected in the performance of the company as a whole.
Rohrbeck, René; Kallehave, Pernille
In this article we want to give our answer to the question about if and how corporate foresight can increase the likelihood that we move toward sustainability – both on a company and a societal level. We propose a framework that links barriers to sustainability with corporate foresight methods th...
Hatch, Mary Jo; Schultz, Majken
managers who selected and systematized the set of brand beliefs taken up within the CIT project, and how employees accommodated these beliefs to their everyday work life. Accommodation was found to take place within four subdomains of activity: subculture, communication, technology, and hierarchical...... constitutes our contribution to corporate branding theory. The article also offers empirical evidence in support of extending Weberian scholarship further into the field of brand management......This article describes how Carlsberg Group's IT unit (CIT) made use of Carlsberg's corporate brand to develop its identity following centralization and downsizing of the IT function. Our observations suggested using the concept of brand charisma and thereafter we framed our analysis with Weber...
... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Delegation of authority. 1408.4 Section 1408.4 Banks and Banking FARM CREDIT SYSTEM INSURANCE CORPORATION COLLECTION OF CLAIMS OWED THE UNITED STATES Administrative Collection of Claims § 1408.4 Delegation of authority. The Corporation official(s) designated by...
Yosifon, David G
This Article analyzes corporate speech problems through the framework of corporate law. The focus here is on the "discourse norms" that regulate corporate speech to various corporate stakeholders, including shareholders, workers, and consumers. I argue that these "discourse norms" should be understood as default terms in the "nexus-of-contracts" that comprises the corporation. Having reviewed the failure of corporate law as it bears on the interests of non-shareholding stakeholders such as workers and consumers, I urge the adoption of prescriptive discourse norms as an approach to reforming corporate governance in a socially useful manner.
Kozlov Vladimir Aleksandrovich
Full Text Available This article focuses on research and composition of the instrument to identify the corporate values of the enterprise and practical activities to support them. The first part based on theoretical evidence of essence and correlation between notions of ‘Corporate culture’ and ‘Corporate values’. The method of corporate values identification, based on indirect approach, is proposed and the examples are provided. The results of implemented project for corporate values identification at industrial enterprise are presented. For further support the tasks and activities for corporate values management are proposed.
The author reviews the corporate social responsibility (CSR) literature that includes the individual level of analysis (referred to as micro CSR in the article) based on 166 articles, book chapters, and books. A framework is provided that integrates organizational psychology and CSR, with the purpose of highlighting synergies in order to advance scholarship and practice in both fields. The review is structured so that first, a brief overview is provided. Second, the literatures on organizational psychology and CSR are integrated. Third, gaps are outlined illuminating opportunities for future research. Finally, a research agenda is put forward that goes beyond addressing gaps and focuses on how organizational psychology and CSR can be partners in helping move both fields forward-specifically, through a humanistic research agenda rooted in positive psychology.
The author reviews the corporate social responsibility (CSR) literature that includes the individual level of analysis (referred to as micro CSR in the article) based on 166 articles, book chapters, and books. A framework is provided that integrates organizational psychology and CSR, with the purpose of highlighting synergies in order to advance scholarship and practice in both fields. The review is structured so that first, a brief overview is provided. Second, the literatures on organizational psychology and CSR are integrated. Third, gaps are outlined illuminating opportunities for future research. Finally, a research agenda is put forward that goes beyond addressing gaps and focuses on how organizational psychology and CSR can be partners in helping move both fields forward—specifically, through a humanistic research agenda rooted in positive psychology. PMID:26909055
Guinnane, Timothy; Harris, Ron; Lamoreaux, Naomi R.; Rosenthal, Jean-Laurent
This article challenges the idea that the corporation is a globally superior form of business organization and that the Anglo-American common-law is more conducive to economic development than the code-based legal systems characteristic of continental Europe. Although the corporation had important advantages over the main alternative form of organization (partnerships), it also had disadvantages that limited its appeal to small- and medium-sized enterprises (SMEs). As a result, when businesse...
The South African education system historically has used corporal punishment to maintain discipline. Criticism of its effects led, in 1996, to the banning of this form of punishment. But this legislative intervention did not end the use of corporal punishment in schools. This article offers an explanation for the ongoing use of ...
Gershoff, Elizabeth T
School corporal punishment continues to be a legal means of disciplining children in a third of the world's countries. Although much is known about parents' use of corporal punishment, there is less research about school corporal punishment. This article summarizes what is known about the legality and prevalence of school corporal punishment, about the outcomes linked to it, and about interventions to reduce and eliminate school corporal punishment around the world.
Zhanna Sergeyevna Belyayeva
Full Text Available Financial and economic crises made the level of readiness to changes in the different types of organizations throughout the world and Russia visible. Variation of social and economic programmes implemented by governmental and corporate sectors is widely seen; not all of them work positively for the population, especially in the countries with emerging markets. At the same time, twenty years of the market economy in Russia, for instance, have definitely built a new social and economic system, but whether it has changed fundamentally in the management techniques? This research generalizes some trends of the corporate development in Russia in the context of social responsibility and socio-economic transformation. The author attempts to define Russia's place on the world map of corporate social responsibility. The opportunities for Russia to learn from foreign experience are also examined.
Full Text Available To avoid future generations being burdened with the residual consequences of unsustainable corporate practices, corporate social responsibility (CSR programmes are being implemented to ameliorate the adverse impacts of corporate activity on the environment, society and the economy. Companies are responding by not only reporting on their financial performance, but also on their non-financial performance, making CSR reporting practices an important emerging mechanism for corporate governance. Recognising that CSR reporting is a relatively new voluntarily adopted intervention, for which the board of directors is ultimately accountable, this article accepts that CSR remains a relatively obscure concept with the associated responsibilities not being clearly understood. This article aims to provide insights into CSR reporting practices from a de facto mandatory reporting company perspective.
Ana Bobirca; Paul-Gabriel Miclaus
The purpose of the article is to illustrate the main characteristics of the corporate governance challenge facing the countries of South-Eastern Europe (SEE) and to subsequently determine and assess the extensiveness and effectiveness of corporate governance regulations in these countries. Therefore, we start with an overview on the subject of the key problems of corporate governance in transition. We then address the issue of corporate governance measurement for SEE coun...
The aim of this article is studying interactions between nation branding and corporate branding through reviewing the literature. Results show that both branding of a country and its corporates have influence to each other, either positive or negative effect that is called virtuous cycle or a vicious cycle. In fact, these two types ...
... mentioned which applicant holds and which are invested with executive authority, applicant shall state in... directors, or otherwise. 1 Corporation means any corporation, joint-stock company, partnership, association...
Zoller, Heather M
Health activists and health social movements have transformed medical treatment, promoted public health policies, and extended civil rights for people with illness and disability. This essay explores health activism that targets corporate-generated illness and risk in order to understand the unique communicative challenges involved in this area of contention. Arguing for greater critical engagement with policy, the article integrates policy research with social movements, subpolitics, and issue management literature. Drawing from activist discourse and multidisciplinary research, the article describes how a wide array of groups groups build visibility for corporate health effects, create the potential for networking and collaboration, and politicize health by attributing illness to corporate behaviors. The discussion articulates the implications of this activism for health communication theory, research, and practice.
Rendtorff, Jacob Dahl
and Economics and Business Administration the author of this article is responsible for this seminar that integrates issues of CSR and the ethics of innovation into the teaching of corporate social responsibility, stakeholder management and business ethics. This research oriented seminar provides a unique...... possibility for teaching CSR with an integration of methodological, theoretical and practical dimensions of business ethics (Rendtorff 2009). The idea is that the thematic seminar represents a tutor supported frame for extended studies of business ethics, stakeholder management and the social aspects......his paper presents a theoretical and practical approach to teaching business ethics, stakeholder management and CSR within the framework of the thematic seminar on business ethics and corporate social responsibility at Roskilde University. Within our programs in English of business studies...
Korsakova, Tatiana V.; Chelnokova, Elena A.; Kaznacheeva, Svetlana N.; Bicheva, Irena B.; Lazutina, Antonina L.; Perova, Tatyana V.
This article is devoted to the problem of corporate culture transformations which are conditioned by changes in social-economic situation. The modern paradigm of knowledge management is assumed to become the main value for forming a new vision of corporate culture. The starting point for transformations can be found in the actual corporate culture…
Full Text Available The article presents the taxation of the Corporate Income Tax of disposal of goods from deposit incorrect. The author indicates the moment of recognition of revenue from the operations of disposal of goods, which should be deferred until the completion of the possibilities of disposal of goods from deposit incorrect, when they are fixed costs of that income. Only at this point it will be possible to determine income.
Purpose\\ud The purpose of this paper is to investigate the effect of corporate governance factors on audit features, namely, audit fees and the selection of Big 4 audit firms within the UK SMEs context.\\ud \\ud Design/methodology/approach\\ud The author uses different regression models to investigate the impact of corporate governance characteristics on audit features, and employs cross-sectional time series models as well as two-stage least squares technique. In addition, the author has used l...
Victor V. Prokhorov
Full Text Available The article considers the problem associated with the assessment of the interest rate of a public corporate bond issue. The theme of research is the study of techniques for evaluationof interest rates of corporate bond. The article discusses the task of developing a methodology for assessing the marketinterest rate of corporate bonded loan, which allows to takeinto account the systematic and speciﬁc risks. The technique of evaluation of market interest rates of corporate bonds onthe basis of weighted averages is proposed. This procedure uses in the calculation of cumulative barrier interest rate, sectoral weighted average interest rate and the interest ratedetermined on the basis of the model CAPM (Capital Asset Pricing Model. The results, which enable to speak about the possibility of applying the proposed methodology for assessing the market interest rate of a public corporate bond issuein the Russian conditions. The results may be applicable for Russian industrial enterprises, organizing issue public bonds,as well as investment companies exposed organizers of corporate securities loans and other organizations specializingin investments in the Russian public corporate bond loans.
Zerfass, Ansgar; Schramm, Dana Melanie
This is the authors' accepted and refereed manuscript to the article The rise of social media in organizational settings has opened up new horizons for strategic communication. However, there are also drawbacks. Arguably the most important one is increased complexity. Many communication departments use a multitude of platforms ranging from corporate websites, campaign microsites and blogs to services like Facebook, Twitter, and the like to communicate with stakeholders. Social ...
Timur Vladimirovich Kramin
Full Text Available Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost management integration at the level of managerial decisionmaking integration at the level of key competencies integration at the level of cost factors integration at integrativecost level. Each of these types of integration involves vertical and horizontal integration. Scientific novelty in the article the corporate strategies classification is elaborated in the framework of the cost management system. Practical value a holistic systemic approach to the corporate strategy classification facilitates the search selection and forming of optimal corporate strategy for each specific business. The main tool of this choice is the concept of cost management. nbsp
Full Text Available The article explores economic localization, socialization and development intellectualization processes. The research is focused on the relevant problem implying formation and development of human resources at organizations as a key factor of their competitiveness. Based on generalizing modern theoretical motivational models a comprehensive analysis of the motivation system for top management of corporations within the paradigm of global management has been carried out. Special attention is paid to the phenomenon of global business personification and virtualization, as well as to the formation of new financial and nonfinancial incentives for top managers. Practices of effective incentives for the contemporary key corporate management actors have been studied. A comprehensive country-based comparative analysis of key tools for financial and non-financial corporate incentives for top managers within the system of long-term, short-term and regulatory criteria and parameters has been performed. Based on summarizing academic studies and empirical evidence of the leading multinational corporations a motivational model for top management of corporations has been grounded and suggested for practical implementation in Ukraine with the said model accounting for the corporations' basic needs, financial status and interests as well as for countryspecific and regional features.
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.
Rohrbeck, René; Battistella, Cinzia; Huizingh, Eelko
The goal of this introductory article to the Special Issue on Corporate Foresight is to provide an overview of the state of the art, major challenges and to identify development trajectories. We define corporate foresight as a practice that permits an organization to lay the foundation for a
Full Text Available This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX and have issued an audited financial statement for 2006. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that CEO Tenure, the controlling variable, holds a significant influence on the disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the type of industries as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Coorporate Governance yang diproksikan sebagai kepemilikan institusional, kepemilikan manajerial terhadap corporate social responsibility dan corporate social responsibility terhadap corporate financial performance. Penelitian menggunakan data sekunder dari laporan tahunan 2006 perusahaan publik yang terdapat di Pusat Referensi Pasar Modal (PRPM Bursa Efek Indonesia (BEI. Sampel dalam penelitian ini sebanyak 126 perusahaan. Melalui pendekatan analisa jalur (path analysis menunjukkan Good Corporate Governance yaitu kepemilikan managerial dan institusional mempunyai pengaruh terhadap
The paper is devoted to the problems of the impact of privatization on corporate governance formation in Poland. It discusses the dilemmas of choosing a model for privatization and corporate governance, legal background, mechanisms of corporate governance formation depending on a privatization method applied, and the evolution of these structures in the course of systemic transformation in Poland. The Author comes to the conclusion that the processes of privatization and corporate governance ...
This article argues that corporate management in the United States has expanded its scope beyond office walls and encompasses many aspects of workers' daily lives. One new element of corporate training is the micromanagement of sleep; self-help books, newspaper reports, magazine articles, and consulting firms currently advise workers and supervisors on optimizing productivity by cultivating certain sleep habits. Although consultants and self-help books make specific recommendations about sleep, most medical research is inconclusive about sleep's benefits for human performance. Using the ideas of Michel Foucault and Gilles Deleuze as a philosophical backdrop, this article examines the complex and often contradictory links between self-help, medicine, and corporate governance.
Full Text Available Areas of Corporate Social Responsibility (CSR have been defined in ISO 26000. Guidelines of the International Standardisation Organisation distinguish seven areas: corporate governance, human rights, labour practices, natural environment, fair operating practices, consumer issues, social commitment and development of local communities. This article presents good practices implemented by enterprises in the individual areas, in particular, actions in the area of the natural environment. Two research hypotheses are posited concerning the rate of implementing good CSR practices and the number of actions in the natural environment area. National Responsible Business Forum research and a survey of a group of enterprises in the Mazovian region, conducted by the authors in 2014–2016, served to verify the hypotheses. The results imply that the number of good practices realised in CSR areas tends to grow. In addition, actions in the area of the natural environment rank third with regard to good practices implemented.
This article explores the impact of institutional variation on the extent to which subsidiary firms learn from multinational corporations. Learning is conceptualized here as consisting of two aspects: knowledge flow and reinforcement of or change in routines to incorporate the behaviourist
Bujor Anca Liliana
The current context of economic development, the transformations that are subject to national and international organizations impose their traditional attitude change in relation to results and performance of current activity. In this context, the Corporate Social Responsibility (CSR) aims to achieve economic success in an ethical manner with respect for people, communities and environment. This article analyses the concept of Corporate Social Responsibility in relation to Human Resources (HR...
Street crimes are a primary concern of most criminologists in Taiwan. In recent years, however, crimes committed by corporations have increased greatly in this country. Employing the empirical approach to collect data about causal factors of corporate crime, the research presented in this article is the first systematic empirical study concerning corporate crime in Taiwan. The research sample was selected from a corporation with a criminal record of pollution caused by the release of toxic chemicals into the environment and a corporation with no criminal record. Questionnaire survey and interviews of corporate employees and managers were conducted, and secondary data were collected from official agencies. This research indicated the causal factors of corporate crime as follows: the failure of government regulation, lack of corporate self-regulation, lack of public concern about corporate crime, corporate mechanistic structure, and the low self-control tendency of corporate managers.
Full Text Available Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS.Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules.In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect
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...
Large corporations are in a unique position to employ the disabled, but they sometimes lack the motivation to do so. The author discusses elements of a corporate policy for the disabled, ways of formulating and disseminating it, assignment of responsibility, changes in management attitudes, and the special case of the multinational company.…
Sørensen, Karsten Engsig; Neville, Mette
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....
Full Text Available Data by EU Commission show a low representation of women on boards. The scope of this article is to read contemporary and according to a managerial approach the possible causes of this situation: the availability of skills possessed by women to cover top positions, the presence of binding or self-regulatory rules and the corporate culture towards CSR approach. Our research is focused on EU countries, where the gender equality on board is currently matter of attention and regulatory interventions. We conclude that the scarce presence of women in the boardrooms is not ascribable to a scarcity of expertise, but it is associated with a social background and a corporate culture not inspired by corporate global responsibility values. Regulatory interventions may accelerate the consciousness of gender balance on boards, but without companies’ commitment in CSR matters and without a clear vision of corporate global responsibility (including economic, social and environmental aspects, they tend to become additional tasks in the management of corporate compliance risk.
O. L. Zadvornaya
Full Text Available The article is devoted to the problem of formation and development of corporate culture as the main factor of the successful functioning of medical organization in terms of optimization of activity of the health system. Discusses the importance and main directions of development of corporate culture for personal and organizational development. The authors identified features of the corporate culture of healthcare organizations, the approaches, showing the sequence and contents of the main practical activities on the formation, maintenance and development of corporate culture. Emphasized the need for further research and introduction of corporate culture and cultural values in health care organizations. Purpose/ objectives: to Study and evaluate the corporate culture of healthcare organizations to improve institutional management and increase of efficiency activity of medical organizations. Materials and methods: For data collection methods were used: direct observation, interviews, questionnaires. In conducting this study used data from official sources, a literature review, a systematic approach, comparative analysis, historical, sociological, statistical research methods. The results of the study indicate the need for concept development, tools implementation and development of corporate culture in the practice of the medical organizations.Conclusions/Significance: Corporate culture – the system of collectively shared values, symbols, beliefs, standards of behaviour employees of the organization that contributes to the originality and uniqueness of the activities of medical organizations that promote the identification of employees with the organization; Corporate culture is formed with the influence of factors external and internal environment of the organization, solving problems, external adaptation and internal integration in the environment; Generated and promoted by the corporate culture is an important management tool, creates
Full Text Available Corporate governance is a process, relation and mechanism set up for the corporations and firms based on certain guidelines and principles by which a company is controlled and directed. The principles provided in the system ensure that the company is governed in a way that it is able to set and achieve its goals and objectives in the context of the social, regulatory and market environment, and is able to maximize profits and also benefit those whose interest is involved in it, in the long run. The division and distribution of rights and responsibilities among different participants in the corporation (such as the board of directors, managers, shareholders, creditors, auditors, regulators, and other stakeholders and inclusion of the rules and procedures for making decisions in corporate affairs are identified with the help of Corporate Governance mechanism and guidelines. The need to make corporate governance in India transparent was felt after the high profile corporate governance failure scams like the stock market scam, the UTI scam, Ketan Parikh scam, Satyam scam, which were severely criticized by the shareholders. Thus, Corporate Governance is not just company administration but more than that and includes monitoring the actions, policies, practices, and decisions of corporations, their agents, and affected stakeholders thereby ensuring fair, efficient and transparent functioning of the corporate management system. By this paper, the authors intend to examine the concept of corporate governance in India with regard to the provisions of corporate governance under the Companies Act 2013. The paper will highlight the importance and need of corporate governance in India. We will also discuss the important case laws which contributed immensely in the emergence of corporate governance in India.
Bjarnø, Ole-Christian; Maltha, Jonas
at establishing operational guidelines for energy-intensive industries to navigate and gain competitive advantages in a diverse and risky business environment. Based on a literature study of strategic environmental management and carbon management, this article aims to establish such guidelines for corporate......Since the 1997 Kyoto Protocol on Climate Change outlined the first embryonic plans for an emissions market, a significant uncertainty about the value on carbon, in concert with a swift development in energy business, has brought about the concept of carbon management. Carbon management aims...... strategic carbon management for medium to large companies with greenhouse gas intensive activities. The guideline framework is established on the basis of a generic strategy structure in which the factors influencing corporate climate strategies are identified. It is concluded that there is little rationale...
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.
Allegrini, M.; Melville, R.; Paape, L.; Selim, G.
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
, concentrated ownership, semi two-tier board structures, employee representation and low-powered managerial incentives – has been shaped by the welfare state in ways consistent with systemic corporate governance theories. The article concludes with a skeptical discussion of the Nordic model as a development...
Lord, Nicholas; Michael Levi,
This article analyses the finances for and the finances from corporate bribery in international business transactions and how they are organised. Transnational corporate bribery involves non-criminal commercial enterprises that operate in licit markets but that use corrupt means to win or maintain business contracts inforeign jurisdictions. This article first considers what needs to be financed, how much finance is needed, and how the bribes can be generated and distributed. Second, the artic...
Full Text Available In this article, the authors seek to emphasize the risk factors that may occur due to not implementing or faultyimplementation of corporate governance for credit institutions, and its role in fraud prevention and detection. To avoidinappropriate governance, top management should have special preoccupations for the development of strategies,developing internal control policies by which to determine and evaluate the risks of the organization. Corporategovernance starts with a broad range of beneficiaries (stakeholders who contribute with resources to an organization(investments, taxes, charitable contributions, etc. Those members are the direct and indirect beneficiaries of theorganizational unit to be regulated. Corporate governance involving several parties: the leadership board, the internalauditors or those of the external environment. In some cases, regulatory authorities or professional associations,contribute to this process.
Ole Bloch Jensen
Full Text Available One of the major barriers to achieving a higher level of corporate success is the lack of employee engagement. The main goal of this article is to propose the process of engaging all employees and thus setting the scene for the future of their organisation. In the author's opinion, the only resource that most organizations do not fully utilize is the engagement and full potential of their employees. The author explains the signs of disengagement and discusses its causes. They are mainly in the area of soft processes of management, in leadership, motivation and communication. It is the author's belief that the engagement of employees strongly depends on their managers, above all their managers' soft skills. The process of how to build and develop the interest and involvement of employees is described in detail. Furthermore, the importance of manager-employees relationships for engagement is emphasized.
Full Text Available New alternatives to free trade are evolving at the global market; their aim is to bring more ethics and morality into the relations between the trading parties (producers, corporations and buyers. This article analyses one of such alternatives i.e. Fair Trade from the perspective of influencing change of corporate politics. Due to the rising awareness of buyers about the origin of goods and the initiatives of forcing corporations into changing their practices based on unethical treatment of workers in the 3rd world countries, alternative ways of trade are becoming part of traditional corporate environment in the free trade chain. By elaborating fundamental principles of certification process, the article gives an answer to the question of creation of added ethical value in the aspect of positioning corporations in the “new economy”.
Full Text Available News of the death of biomedical journals seem premature. Revamped traditional scientific journals remain highly valued sources and vehicles of information, critical debate, and knowledge. Some analyses seem to place a disproportionate emphasis on technological and formal issues, as compared to the importance ascribed to matters of power. Not all journals must necessarily have a large circulation. There are many examples of efficient, high-quality journals with a great impact on relatively small audiences for whom the journal is thought-provoking, useful, and pleasant to read. How can we achieve a better understanding of an article?s spectrum of impacts? A certain mixing of three distinct entities (journals, articles, and authors has often pervaded judgments. Data used by the Institute for Scientific Information present weaknesses in their accuracy. The two-year limit for citations to count towards the bibliographic impact factor favors "fast-moving", "basic" biomedical disciplines and is less appropriate for public health studies. Increasing attention is given to the specific number of citations received by each individual article. It is possible to make progress towards more valid, accurate, fair, and relevant assessments.
El Akremi, A.; Gond, J-P.; Swaen, V.; De Roeck, K.; Igalens, J.
Recent research on the microfoundations of corporate social responsibility (CSR) has highlighted the need for improved measures to evaluate how stakeholders perceive and subsequently react to CSR initiatives. Drawing on stakeholder theory and data from five samples of employees (N = 3,772), the authors develop and validate a new measure of corporate stakeholder responsibility (CStR), which refers to an organization’s context-specific actions and policies designed to enhance the welfare of var...
This commentary discusses how ethicists view the responsibilities of corporations, of their philanthropic spin-offs, and of not-for-profit organizations with regard to use of monies from corporate philanthropies for public health. Article JPHP.2012.60 available at www.palgrave-journals.com/jphp/, relates to this commentary.
Full Text Available This article describes corporate social responsibility (CSR as an organisational tool whose successful implementation can be used to gain brand loyalty. The benefits of CSR to society have been well documented to a great extent. However, there is very little information on the benefits of it to the actual corporations that practice it. This lack of knowledge is what motivated the study on which this article is based. The key objectives of the study for the article were to determine consumer attitudes towards specific CSR programs, determine the impact of CSR on brand image and brand loyalty and determine what kinds of CSR programs are considered to be adequate by consumers to qualify as socially responsible. A quantitative survey was done using customers of the South African mobile phone service provider Vodacom. A self administered questionnaire was used as the primary data collection instrument. The main findings of the study were that although most consumers were not aware of what CSR as a concept is, they felt that companies are obligated to be socially responsible. Most importantly however, it was determined that the knowledge of a firm’s CSR initiatives may lead to enhanced corporate image and brand loyalty. From the findings, this article recommends that corporations need to take a more proactive rather than a reactive approach to societal and environmental issues. It also recommends that companies need to be more transparent about their CSR initiatives to consumers which in turn leads to increased stakeholder engagement.
Svetlana V. Titova
Full Text Available The article describes key notions and principles of corporate staff social rights and protection. These notions were considered in terms of business entities social policy. The author thoroughly studied such personnel rights as the right to organize and bargain collectively, freedom of association, payment for personnel labor, child labor, forced labor, duty hours, discrimination, worker safety and health. The author attaches special attention to the types of privileges and guarantees, which business entities should provide to their employees, such as compensation for moral damages caused by labor injury, material assistance to employees and their families in different cases, concerned with labor functions
and practices at the nascent stages of institutional change. To address this question, the dissertation develops a micro-sociological approach to institutional change that brings to light how actors struggle over meaning in power relations by focusing on processes of positioning and framing. The three articles...... in this dissertation unfold distinct yet interdependent processes of positioning and framing that constitute new ways of performing and understanding corporate responsibility....
S. Oded (Sharon)
textabstract“Flesh-and-blood” corporate criminals have long been a major focus of U.S. enforcement authorities in the battle against foreign bribery. Many of the actions taken against individuals were largely enabled due to the cooperation of culpable corporations with investigative authorities. For
Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana
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...
A.M. Pacces (Alessio)
textabstractAbstract. The corporate governance debate mainly deals with the effectiveness of techniques to protect shareholders from the controllers’ misbehaviour. This article takes a different approach. Focussing on self-dealing, it shows that effective strategies to protect investors from
Full Text Available The subject of this paper is focused on the instruments for the measurement of corporate reputation. Recent research of the elements which influence the success of a company shows a growing interest in intangible values. Corporate reputation itself has been identified as one of the key intangible assets which create the company’s added value. Understanding of the importance of corporate reputation has been determined as a significant component of the company’s competitiveness, that is, of its competitive edge. Reputation is a normal part of our life and an integral part of our society. Our interest in the honesty and integrity of others is firmly established in all cultures and nowadays the focus of this interest is switching increasingly on companies. Corporate reputation can be acquired by means of strong, well-developed strategies, which are crucial for the opinion of stakeholders regarding future stability and competitive sustainability of the company. On the other hand, it should be emphasized that in order to manage it, corporate reputation has to be measured first. However, although the concept of corporate reputation is universally accepted and its significance has been recognized especially in the last two decades, the process of its measurement is still at an early stage and there is no universally accepted instrument for its measurement. Therefore, the author of this paper gives an overview of the instruments used for the measurement of corporate reputation which have gained a foothold through former practical usage.
Mohammad Badrul Haider
Full Text Available This article is intended to complement the literature reviews on corporate social and environmental reporting (CSER with special focus on the developing countries. It focuses on the factors influencing CSER and their theoretical interpretations. It is found that a wide variety of factors related with the socio-economic and political context in which the corporation exist influence the corporate decision to engage in CSER. While a number of overlapping theories can be used, it is recommended to use the political economy theory for its international implications. This article provides a foundation for future research and development in the area of CSER.
Schmidt, Peter Koerver
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....
Timur Vladimirovich Kramin; Irina Viktorovna Mirgaleyeva
Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost...
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...
Henry, Laura A.; Nysten-Haarala, Soili; Tulaeva, Svetlana; Tysyachnyuk, Maria
Examining the oil and gas industry in the Russian Arctic, this article investigates the gap between corporate social responsibility (CSR) as articulated in corporate offices and implemented at the local level. In Russia, global CSR norms interact with weak formal institutions and the strong
Davidson, Elizabeth L; Rouse, Joy
This article examines the domestic partner benefits (DP benefits) movement in corporate America, among Fortune 500 companies. An unprecedented number of Fortune 500 corporations started to extend equal benefits to their employees in the late 1990s. One-third of Fortune 500 companies now extend DP benefits to their gay employees despite national refusal to legally recognize same-sex unions. We provide a macro analysis of the 2002 Fortune 500 companies to explore the characteristics of the corporations that offer the benefits and the impetus for adopting these new gay friendly policies. Findings are that top ranked Fortune 500 and industry leaders act as benchmarkers for the corporate community. Region of the corporate headquarters and commitment to diversity issues also inform these organizational changes. Isomorphisic processes offer viable explanations for the transformation of the corporate climate that touts DP benefit policies as "the right thing to do" and considers these policies as good business sense in order to compete for employees. The DP benefits movement reflects corporate America trying to enhance their reputational capital by including gay issues as part of their diversity programs and policies.
Bleischwitz, R.; College of Europe, Bruges
This article proposes a policy framework for analysing corporate governance toward sustainable development. The aim is to set up a framework for analysing market evolution toward sustainability. In the first section, the paper briefly refers to recent theories about both market and government failures that express scepticism about the way that framework conditions for market actors are set. For this reason, multi-layered governance structures seem advantageous if new solutions are to be developed in policy areas concerned with long-term change and stepwise internalisation of externalities. The paper introduces the principle of regulated self-regulation. With regard to corporate actors' interests, it presents recent insights from theories about the knowledge-based firm, where the creation of new knowledge is based on the absorption of societal views. The result is greater scope for the endogenous internalisation of externalities, which leads to a variety of new and different corporate strategies. Because governance has to set incentives for quite a diverse set of actors in their daily operations, the paper finally discusses innovation-inducing regulation. In both areas, regulated self-regulation and innovation-inducing regulation, corporate and political governance co-evolve. The paper concludes that these co-evolutionary mechanisms may assume some of the stabilising and orientating functions previously exercised by framing activities of the state. In such a view, the government's main function is to facilitate learning processes, thus departing from the state's function as known from welfare economics. (author)
Yeney Widya Prihatiningtias
Full Text Available This essay argues that the promotion of Corporate Social Responsibility (CSR and ethical business conduct is very important. CSR nowadays has become crucial issue as major companies are expected to demonstrate their commitment to society’s values through actions. The current article explains, evaluates, and applies to relevant examples of the narrow, broader socio-economic, as well as broad maximal view of CSR. It also critically describes how organizations can develop ethical cultures and corporate ethics programs for CSR.
Hatch, M J; Schultz, M
In recent years, companies have increasingly seen the benefits of creating a corporate brand. Rather than spend marketing dollars on branding individual products, giants like Disney and Microsoft promote a single umbrella image that casts one glow over all their products. A company must align three interdependent elements--call them strategic stars--to create a strong corporate brand: vision, culture, and image. Aligning the stars takes concentrated managerial skill and will, the authors say, because each element is driven by a different constituency: management, employees, or stakeholders. To effectively build a corporate brand, executives must identify where their strategic stars fall out of line. The authors offer a series of diagnostic questions designed to reveal misalignments in corporate vision, culture, and image. The first set of questions looks for gaps between vision and culture; for example, when management establishes a vision that is too ambitious for the organization to implement. The second set addresses culture and image, uncovering possible gaps between the attitudes of employees and the perceptions of the outside world. The last set of questions explores the vision-image gap--is management taking the company in a direction that its stake-holders support? The authors discuss the benefits of a corporate brand, such as reducing marketing costs and building a sense of community among customers. But they also point to cases in which a corporate brand doesn't make sense--for instance, if you are a product incubator, if you've recently experienced M&A activity, or if you are expecting fallout from risky ventures.
Full Text Available Despite the major investigations in prior studies for direct links among board diversity and corporate performance, the literature has not covered many indirect associations among them. This article analyzes the association between board diversity (gender and foreigner and corporate performance by focusing on the mediating role of corporate social responsibility reporting (CSRR and the moderated mediation role of South East Asian (ASEAN countries through new institutional theory, which consists of legitimacy and institutional theories. According to a sample of 264 corporates from all industries by using GRI G3 guideline from 2011 to 2013, we found that foreign and gender diversity have partial and full mediation effects in ASEAN countries. The main conclusion of the current article indicates that board diversity affects directly with corporate performance and indirectly with CSRR through moderated path analysis. The implications are valuable for academics, managers, and policy makers who are interested to determine the impact of intervening variables on the board diversity and corporate performance relationship in ASEAN countries.
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Authority. 2507.12 Section 2507.12 Public Welfare... FOR DISCLOSURE OF RECORDS UNDER THE FREEDOM OF INFORMATION ACT § 2507.12 Authority. The Corporation receives authority to change its governing regulations from the National and Community Service Act of 1990...
The Information Age, with its new technologies, is accompanied by an accelerating shift in work relations, of which this article focuses on connectivity, interdependence and dynamism. Along with this change in relations, new ethical cultures and responsibilities are evolving at different levels: individual, corporate, governmental, NGO, and global. This article zooms in on theoretical developments related to Corporate Social Responsibility to see how they have evolved to adapt to the new mode...
Martin Santamaria, E.; Gonzalez Giralda, C.; Bustelo, C.; Gorostiza, C.
The need to manage, save and disseminate technical scientific knowledge as part of the technology transfer process requires the implementation of Corporate Document and Records Management Systems that support a cultural change in the management of documentation generated in organizations as a result of their research work. In the CIEMAT, most knowledge is developed in R and D projects led by scientists and technologists and managed by the research support personnel and, therefore, it is very important to efficiently manage and control the life cycles of these projects. This article describes the implementation of a corporate document and records management system in the CIEMAT. (Author)
Mariana G. BUNEA
Full Text Available The Gradual collapse of financial markets in the European Union since the fall of 2008 and economic crises at the credits portfolio level that followed, were generated by the several factors, often interdependent, both macroeconomic and microeconomic level, finally leading to the accumulation of excessive risk in the financial system. This excessive risk was partially caused by the deficiencies in Corporate Governance of the Financial Institutions and the especially banks deficiencies. Even if we can’t put down to the Corporate Governance crisis started, yet nonexistent or inadequacy of effective control mechanisms have determined to the excessive risk-taking by most credit institutions. This article aims to evaluate the application of Corporate Governance principles of the significant players within the Romanian banking system. The research methodology was based essentially on the technique of using the questionnaire, on Corporate Governance documents remarks published on the banks analyzed websites and on the using scoring methods in evaluating the application of Corporate Governance principles.
Klarskov Jeppesen, Kim; Leder, Christina
Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey among Danish state-authorized auditors, to which 179 auditors responded, representing 9% of the total...... population. Findings: Of the participating auditors, 69% had experienced corporate psychopaths in their client management and 70% of these had experienced more than one case. In addition, 43% of the auditors who had experienced psychopathic managers reported that they had committed fraud. The vast majority...... of cases were detected in the execution and completion phases of the audit and resulted in increased professional scepticism, the use of more experienced auditors and the requirement for more and better audit evidence. Research limitations/implications: The findings confirm that corporate psychopaths...
Result: Corporate life cycles questionnaire with 10 indicators, available HSE programs score cards with 47 indicators according to OGP model and corporate life cycles proper programs table were results of this article. .Conclusion: The results showedweakness in the HSE programs implementation.Therefore, we offered the management methods like upgrade HSE culture and leadership for modification.
Full Text Available The article considers the interaction of corporate and socio-economic systems within the perimeter of the model. Characterized qualitatively and quantitatively the socio-economic system, are the subjects of corporate relations and conditions of their joint functioning, determined by the conditions of functioning of TNCs and their impact on the region-recipient.
This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statist...
Kuznetsov Alexey V.
Full Text Available This article develops a methodology for studying the geography of companies — an area of human geography that remains understudied in Russia. The authors refer to foreign direct investment (FDI studies to stress the importance of analysing individual transnational corporations. Special attention is paid to FDI statistics, including international statistics provided by IMF, OECD, and UNCTAD, the official data of central banks on FDI destinations, and information on companies’ assets by geographical segments. The article emphasises limitations of classical localisation concepts (e. g. A. Lösch’s theory and key concepts of transnationalisation (e. g. J. H. Dunning’s ‘eclectic paradigm’, R. Vernon’s ‘product life cycle’, and the ‘flying geese paradigm’ developed by Japanese authors. Dynamic localisation concepts (e. g. the Uppsala model and hierarchical/wave diffusion models are considered an important contribution to the existing theoretical framework for studying FDI geography. Various patterns of spatial d istribution of FDI are examined taking Russian transboundary investments, including those distorted by the ‘neighbourhood effect’ as an example.
Thiago José de Chaves
Full Text Available Social business (SB as a category of organization that seeks to create long-term economic and social value for the majority of the people has attracted the attention of policy-makers, practitioners, and scholars. Some authors highlight the role that multinational corporations (MNCs have in mitigating social and environmental problems by offering products and services to meet the demands of lower-income populations. Based on a discussion of social business and such initiatives inside MNCs, this article investigates how the Brazilian subsidiaries of two large MNCs (Coca-Cola and Danone are performing SB in a developing country. More specifically, we focused on how they are using their marketing know-how to achieve the desired results. The cases were chosen based on their global relevance, reach, and representativeness in SB efforts. Our study has shown that their social initiatives are linked to the corporate mission, values and strategies, and that they aim to achieve social transformation in connection to their core business. Our goal is to contribute both to academic research and to future initiatives in Brazil and other developing countries.
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 3041-004] Mackay Bar... Mackay Bar Corporation, licensee for the Hettinger Hydroelectric Project, filed an Application to..., notice is hereby given that an annual license for Project No. 3041 is issued to the Mackay Bar...
MIHAELA IRINA IONESCU
Full Text Available Given the collateral activity developed and the economic background of the present author I took the approach of a topic that includes aspects from both fields, namely “Corporate Social responsibility- optional or regulatory”. Through the paper I will try to summarize the pros and cons of regulation, mandatory of corporate social responsibility and to review, present the ways in which countries with advanced economies in European Union and the EU itself have addressed this issue.
Waddock, Sandra; Rasche, Andreas
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....
Frazier, H C
There is a previously unobserved connection between corporal punishment of public school children and capital punishment of juveniles. Both are barometers of acceptable levels of violent punishment and their elimination is a hallmark of a maturing and decent society. Within a majority of the eighteen states where school authorities most frequently strike children are housed 25 of the nation's 28 juvenile death row inmates. On average, the homicide rates of these jurisdictions are two and a half times greater than those that have abolished both state-sanctioned corporal and capital punishment or limit death sentences to those age eighteen and older at the time of their crime(s). Most of the eighteen state abolitions of corporal punishment occurred in the 1980's. The US Supreme Court has ruled both corporal and capital punishment of juveniles constitutional. Additional state legislative abolition of both is anticipated in the 1990s.
This paper explores empirically implications of language use for MNCs’ learning from subsidiaries. Drawing on sociolinguistic literature, the article argues that while employing a single corporate language facilitates quick and direct communication of explicit knowledge, such a language design...... is insufficient to leverage contextually specific and culturally embedded knowledge. This indicates the need for disentangling language and culture. The paper further argues for the need to go beyond national language to consider how prevailing kinds of corporate talk may curb headquarters potential for learning...
rather than public regulation. The UN Global Compact and the UN Norms on human rights responsibilities for transnational and other corporations are discussed as examples of changes in international UN based regulation of corporations in relation to CSR topics, and as examples of network governance......Taking its point of departure in the aims of the United Nations, the article discusses challenges to international law making and the UN in the relatively immediate future in view of the increasing role and influence of corporations. This is done addressing challenges posed by globalisation......, in particular with regard to the appropriateness of past and present ideas of duty holders, modes of regulation, and law making, to deliver the aims of the UN; International law making and actors in this process; and a changing character of law and legal regulation, towards deregulation and private regulation...
This article presents a response to the following papers: "Ethical Marketing," by P.E. Murphy, G.R. Laczniak, N.E. Bowie, and T.A. Klein, "Marketing Ethics: Cases and Readings," edited by P.E. Murphy and G.R. Laczniak, "Advertising Ethics" by E.H. Spence and B. van Heekeren, and "Corporate Social
The National Radiological Protection Board is a public authority established by the Radiological Protection Act 1970. As with all non-departmental public bodies it is required to prepare a Corporate Plan against which its performance and the relevance of its activities to contemporary requirements can be measured. The Board has produced annual Corporate Plans since 1986. In this issue, summary sections on background, objectives, and finances are followed by fifteen sections describing the major areas of work in a structured manner with the Plan objectives, achievements, and alterations set out. Altogether, the Plan shows a good level of attainment and a clear sense of direction. (author)
Full Text Available Based on grid corporations, business environment and value characteristics in China, the article analyzes its behavior value factors, and then divides its behavior into three categories: the behavior only affecting the current Economic Value Added(EVA, the behavior affecting both the current and future EVA, and the behavior only affecting future EVA. Finally, the article studies such corporations, behavior value decision making based upon analyses and classifications above.
This article analyses the learning experiences gained by 19 Dutch companies when implementing the concept of corporate social responsibility in their own business practices. It is concluded that learning processes took place at individual level and, in certain cases, at group level. Learning at
Dupper, David R.; Montgomery Dingus, Amy E.
Although corporal punishment has been banned in 29 states, more than a million cases of corporal punishment in U.S. schools continue to be reported annually, with states located in the southeastern and southwestern United States accounting for the vast majority of instances of corporal punishment. This article provides an overview of corporal…
... 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...
Full Text Available Companies spend time and money in order to improve their corporate governance (CG system and also do not forget to inform third parties about their efforts in this field. CG studies the separation of power at an entity level and the segregation of responsibilities between shareholders, management, and board of directors. As a mechanism CG helps to align management’s goals with those of the stakeholders in order to avoid conflict and to sustain and develop a healthy company. The objective of this article is to show how corporate governance is defined, what does it stands for and why it is important or maybe better said why companies give it so much importance.
Full Text Available Culture is one of those terms that are difficult to express distinctly, but everyone knows it when they sense it. Many articles have been written in recent years about corporate culture, which can be looked at as a system. Inputs include feedback from society, professions, laws, stories, heroes, values on competition or service, etc. Outputs are organizational behaviors, technologies, strategies, image, products, services, appearance, etc. Most organizations don't consciously try to create a certain culture, as it is typically created unconsciously, based on the values of the top management or the founders of an organization. In this paper we try to see whether corporate culture has any influence on competition and if it has, whether it is a positive one or a negative one.
Adriana SCHIOPOIU BURLEA; Carmen RADU; Liviu CRACIUN; Costel IONASCU; Marius MITRACHE; Radu LOLESCU
The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of the impact that financial crisis and corruption characteristics have on the corporate social responsibility of the organisations. Our research underpins quantitative and qualitative methodology based on ...
Riabokin Taras V.
Full Text Available The main aim of the article is the theoretical substantiation of the necessity to build an efficient mechanism for the State supporting the corporate development, taking account of the main national and corporate interests. As result of processing and analyzing the available scientific-methodological and practical approaches to development of corporations and the State impact on this process, the phased scheme of the corporate development has been proposed, defining the main corporate and national priorities in each of the stages. On the basis of the administrative, fiscal, and monetary methods, the key directions for coordination of development of the individual corporations have been allocated and a mechanism for the State support has been proposed, implementation of which will provide to harmonize the public and the corporate interests, achieve the total recovery of the national economy. It has been pointed out to the need of creating on the basis of the powerful corporations an effective system of the corporate social responsibility as one of the main directions for harmonization of the national and the corporate interests. Promising directions for further research will be solving the problems associated with the long-term investment in the corporate development, determining and then minimizing the major risks at the stage of appearance of corporations at the international level.
Ruyter, de J.C.; Wetzels, M.G.M.
In this article we examine the role of corporate image in extending service brands to new and traditional markets in the telecommunications sector. With regards to corporate image, service brand extensions are primarily associated with innovation-related attributes, such as order of entry (i.e.,
Full Text Available This article focuses on the philosophical presuppositions of the second King Report on corporate governance for South Africa (hereafter referred to as the King II Report. Especially in the “Introduction and Background” section of the King II Report it is clear that the Report is premised upon a specific understanding of the present-day corporation and its moral obligations. The purpose of this article is to commit what Charles Taylor called “an act of retrieval” in which the philosophical premises of the King II Report will be unearthed and exposed. It will be argued that the view of the present-day corporation that underlies the King II Report could be related back to a number of debates on the notion of the comtemporary corporation and its moral responsibilities that have been played out since the 1970s. It will be indicated how these debates provide the philosophical foundations for the view of the comtemporary corporation and its moral obligations that is espoused in the King II Report. The claim made in the Report that the African world view and culture influenced the Report’s notion of corporate governance will also be critically reviewed. Finally it will be attempted to evaluate to what extent the recommendations of the King II Report live up to its own philosophical premises.
The article analyzes the concept of corporate social responsibility, more importantly, corporate social responsibility in Lithuanian politics. Many references are given according to the main reasons why CSR issues are of strategic importance: it is a natural stage of development organizations in the light of changing public expectations; exhaustion of natural resources have become the limiting factor in the development activities; environmental problems have become global in scale; there is a...
Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.
Brunoro, C M; Bolis, I; Sznelwar, L I
In a research project about work-related issues and corporate sustainability conducted in Brazil, the goal was to better understand how work-related issues were addressed in the corporate context. Particularly, there are some specific initiatives that serve as guides to organizational decisions, which make their performance indicators for the context of corporate sustainability. 1) To explore the presence of work-related issues and their origins in corporate sustainability approach, analyzing a) corporate disclosures; b) sustainability guidelines that are identified as relevant in corporate disclosures; c) documents that are related to sustainable development and also identified as key-documents for these guidelines and initiatives. 2) To present the activity-centered ergonomics and psychodynamics of work contributions to work-related issues in a corporate sustainability approach. An exploratory study based on multiple sources of evidence that were performed from 2012 to 2013, including interviews with companies that engaged in corporate sustainability and document analysis using the content analysis approach. Work-related issues have been presented since the earliest sustainable development documents. It is feasible to construct an empirical framework for work-related issues and corporate sustainability approaches. 1) Although some authors argue that corporate sustainability has its roots based only on the environmental dimension, there is strong empirical evidence showing that social dimension aspects such as work-related issues have been present since the beginning. 2) Some indicators should be redesigned to more precisely translate the reality of some workplaces, particularly those indicators related to organizational design and mental health.
..., or in any other Postal Service employee. (b) Corporate officers. Corporate officers are authorized to... matters within their areas of responsibility, except as limited by law or by the specific terms of their...
Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that ...
One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the ...
Baydik, Olga D; Gasparyan, Armen Yuri
The detection of plagiarism in scholarly articles is a complex process. It requires not just quantitative analysis with the similarity recording by anti-plagiarism software but also assessment of the readers' opinion, pointing to the theft of ideas, methodologies, and graphics. In this article we describe a blatant case of plagiarism by Chinese authors, who copied a Russian article from a non-indexed and not widely visible Russian journal, and published their own report in English in an open-access journal indexed by Scopus and Web of Science and archived in PubMed Central. The details of copying in the translated English article were presented by the Russian author to the chief editor of the index journal, consultants from Scopus, anti-plagiarism experts, and the administrator of the Committee on Publication Ethics (COPE). The correspondents from Scopus and COPE pointed to the decisive role of the editors' of the English journal who may consider further actions if plagiarism is confirmed. After all, the chief editor of the English journal retracted the article on grounds of plagiarism and published a retraction note, although no details of the complexity of the case were reported. The case points to the need for combining anti-plagiarism efforts and actively seeking opinion of non-native English-speaking authors and readers who may spot intellectual theft which is not always detected by software.
The detection of plagiarism in scholarly articles is a complex process. It requires not just quantitative analysis with the similarity recording by anti-plagiarism software but also assessment of the readers’ opinion, pointing to the theft of ideas, methodologies, and graphics. In this article we describe a blatant case of plagiarism by Chinese authors, who copied a Russian article from a non-indexed and not widely visible Russian journal, and published their own report in English in an open-access journal indexed by Scopus and Web of Science and archived in PubMed Central. The details of copying in the translated English article were presented by the Russian author to the chief editor of the index journal, consultants from Scopus, anti-plagiarism experts, and the administrator of the Committee on Publication Ethics (COPE). The correspondents from Scopus and COPE pointed to the decisive role of the editors’ of the English journal who may consider further actions if plagiarism is confirmed. After all, the chief editor of the English journal retracted the article on grounds of plagiarism and published a retraction note, although no details of the complexity of the case were reported. The case points to the need for combining anti-plagiarism efforts and actively seeking opinion of non-native English-speaking authors and readers who may spot intellectual theft which is not always detected by software. PMID:27550475
Asie TSINTSADZE; Lela ONIANI
The aim of this article is to discuss the share of consumption taken by the corporate clients in the autonomous republic of Adjara. It is remarkable that the most of the share of banks’ total incomes are formed exactly on the base of accumulated resource accounts of corporate clients. So in order to attract corporate clients in the region, there is a great and strong competition among the banks. According to the above mentioned information, we are discussing several principles concerning to t...
Full Text Available The authors indicate the necessity of explicit legal prohibition of all corporal punishment of children that represent a violation of the right of the child to respect his/her physical integrity and human dignity. The paper emphasizes why all corporal punishment of children should be prohibited and points out the progress made at the legislative level to the elimination of all corporal punishment of children in some member states of the Council of Europe and the Republic of Serbia.
Considering the film Eraserhead (David Lynch, 1977) an ode to the body in both its outward and inward manifestations, this article compares the body as it is represented in the film, through the physical and psychical depiction of characters, with the cinematic medium and its conventions. The article presents Eraserhead as having three levels of meaning, all of them connected to the corporeal: one literal and two figurative. These latter two are clearly allegorical and, ultimately, one of the...
Grandbois, Jennifer; Beheshti, Jamshid
Introduction: This study aims to gain a greater understanding of the development of open access practices amongst library and information science authors, since their role is integral to the success of the broader open access movement. Method: Data were collected from scholarly articles about open access by library and information science authors…
Full Text Available One of the realities brought forward by the financial crisis is that the corporate Governance, based until now mainly on self-regulation, has not been as effective as possible. A better management of organizations is important not only in order to reduce the possibility of occurrence of a new crisis in the future, but also for organizations to be more competitive. Currently we do not have a definition of corporate governance that is unanimously accepted. At global level, there are a variety of definitions for this term, depending on national, cultural or legislative characteristics. In this article we present the concept of corporate governance as being a complex process occurring at the level of the management of the organization, which integrates control, risk management and internal audit in a formula that is meant to determine the level of performance for the organizational achievements.
Udo C. Braendle
Full Text Available The Interest in corporate governance is not a new phenomenon in the transition economies of the Middle East, but corporate governance is especially important in these economies since these countries do not have the long-established (financial institutional infrastructure to deal with corporate governance issues. This article focusses on a cross-country analysis of the most important topics in corporate codes – shareholder rights, board systems and executive remuneration. By analysing three representative MENA countries, we discuss if codes based on directives or standards are better for these economies. The introduction of corporate governance codes for these economies seems useful but should not rely on broad standards but on legally enforced binding rules accounting for the discussion of directives versus standards. The paper argues against the blindfold implementation of corporate governance codes and argues for country specific solutions
Full Text Available At present, the corporate social responsibility should be seen not only in theory, but mainlyat the level of business practice. Companies that apply the concept of corporate socialresponsibility are aware not only of social and environmental benefits, but also theeconomic benefits that this approach brings. Assumptions of social responsibility are tomaximize the market value of the business provided that companies respect the laws andresponsibilities of owners, managers and employees. Benefits of the corporate socialresponsibility are not only companies and their stakeholders, but also society. This factinspires many large enterprises to start up a socially responsible business. The paper dealswith the corporate social responsibility concept and its implementation in the car industryin Slovak republic. The aim of the article is basically on the theories of corporate socialresponsibility to identify the level of application of this concept in automobile industry inSlovakia.
Schur, Lisa; Kruse, Douglas; Blanck, Peter
This article addresses key questions arising from the economic and social disparities that individuals with disabilities experience in the United States. For instance, "What role does corporate culture play in the employment of people with disabilities?" "How does it facilitate or hinder their employment and promotional opportunities, and how can corporations develop supportive cultures that benefit people with disabilities, non-disabled employees, and the organization as a whole?" Corporate culture can create attitudinal, behavioral, and physical barriers for workers and job applicants with disabilities. This research concludes that if the employment prospects of people with disabilities are to be improved significantly, attention must be paid to the ways in which corporate culture creates or reinforces obstacles to employees with disabilities, and how these obstacles can be removed or overcome. Ultimately, we will make the case that corporate culture and societal attitudes must change if people with disabilities are to be accepted and incorporated fully into the workplace. 2005 John Wiley & Sons, Ltd.
Takahashi, Toshiro; Ellen, Moriah; Brown, Adalsteinn
This paper examines the role that corporate social responsibility can play in advancing hospital management. Corporate social responsibility is the integration of social and environmental concerns within business operations. The authors discuss how corporate social responsibility can help hospitals and provide suggestions to hospitals in deciding which corporate social responsibility initiatives to pursue.
Paranchuk Stepan V.
Full Text Available The goal of the article lies in identification of impact of the fiscal policy on the state of circulating capital in the corporate sector in Ukraine and in other countries. The article underlines conceptual approaches to improvement of the state tax policy with consideration of a necessity of formation of own financial resources for formation of circulating capital by subjects of the corporate sector. It justifies scientific and practical measures on reduction of the tax load on the production capital, that is, on that part of the fixed and circulating capital, which regularly and directly participates in creation of the added value. It offers a list of tax privileges for subjects of the corporate sector that direct profit into accumulation of the own capital base, including in the part of increase of the circulating capital. Realisation of the proposed recommendations should facilitate fast accumulation of financial resources for further formation of the circulating capital in the corporate sector, since this is an indispensable condition of high efficiency of corporate finance and economic activity in general.
Lars Thorup Larsen
Full Text Available A key aspect of the classic doctor-patient relationship is the idea that doctors exert a professional authority through medical expertise while also taking care of the patient. Some professional organizations have held that “no third parties” should come between doctor and patient, be it governments or corporations. The sanctity of medical authority has also met resistance, and doctors are often said to face more demanding patients today with their own information about diagnoses. This article concerns how the medical profession reacts faced with challenged authority. Do they seek to reestablish a classic authority position or develop an alternative relationship with citizens? The analysis compares approximately 1.000 editorials in American, British and Danish medical journals from 1950 to the present. The analysis shows that all medical professions see their authority challenged by third parties, but some react defensively while others try to rethink the authority relation between professionals and citizens.
Larisa Viktorovna Efimova
Full Text Available The success and its anomichny manifestation in modern society becomes object of research of article. The success represents material prosperity and high position of the person in society, but ways of its achievement connected with knowledge, professionalism, working capacity, ability to make decisions and creativity are held back, negatively affecting interpretative practicians of a phenomenon mass consciousness. In the most Russian society the anomichnost of a state in which the dialectic interrelation of its social and individual modes is highlighted is found today. The anomy acts as an indicator of a mismatch of the purposes and standards of life, causing violations traditional, standard правовового, axiological. And individual acts as the most indicative illustration of an anomichnost of the social corporal as a component of modern success. The corporality is located in a discourse sexual today that involves artificial transformations of a body and as a result brings to a body/corporality razjyatiya from the owner. The success anomichnost situation by means of corporal transformations demands revival reflexive, traditional, moral and legal, restrictions manipulative the practician of mass media.
The author examined corporal punishment practices in the United States based on data from 362 public school principals where corporal punishment is available. Results from multiple regression analyses show that schools with multiple student violence prevention programs and teacher training programs had fewer possibilities of use corporal…
Deeter-Schmelz, Dawn Reneé
For instructors seeking ways to provide sales students with experiential learning projects designed to develop and enhance skills in an authentic environment, corporate-academic partnerships offer a viable option. The author describes a unique and innovative corporate-academic integrated project, including course content, role plays, and corporate…
Immanuel Kant’s philosophy, especially his categorical imperative, is one of several ethical theories mainly used to morally legitimize actions, referred to as Corporate Social Responsibility. The aim of the current article is to evaluate if Kant’s philosophy can be used as the ethical foundation for Corporate Social Responsibility as well as to present its advantages and disadvantages in a theoretical and practical approach.
Research has clearly demonstrated associations between corporal punishment of children and maladaptive behavior patterns such as aggression and delinquency. Hitting children is an act of violence and a clear violation of children's human rights. In this article, the position of the United States on corporal punishment of children is discussed. Professional and international progress on ending corporal punishment is explained, and the relationship between corporal punishment and child abuse is discussed. An appeal is made for prevention efforts such as parent education and removal of social sanctions for hitting children that may hold significant promise for preventing child maltreatment.
The author discusses how corporate social responsibility (CSR) and sustainability were incorporated into a business course by using 4 assignments, a project with a CSR question, 7 ethics cases, and 17 ethics scenarios tied to a corporate code of ethics. The author also discusses student evaluation of CSR learning experience, strengths and…
Maignan, I.S.J.; Ferrell, O.C.
The authors first propose a conceptualization and operationalization of corporate citizenship. Then, they present an empirical study conducted among French businesses aimed at: (1) understanding whether an organization's culture affects its likelihood of engaging in corporate citizenship and (2)
Grosser, Kate; Moon, Jeremy; Nelson, Julie A.
This article reviews a conversation between business ethicists and feminist scholars begun in the early 1990s and traces the development of that conversation in relation to feminist theory. A bibliographic analysis of the business ethics (BE) and corporate social responsibility (CSR) literatures ...
for the entrepreneurship phenomena - due to, for example, its interdisciplinary grounding in economics, sociology and psychology - a framework for corporate entrepreneurship will be developed, consisting of intrapreneurship and exopreneurship, which are further broken down into four complementary perspectives: corporate......Confusingly, the concept of corporate entrepreneurship has been used by researchers to explain various organizational phenomena such as ways of managing, strategy and innovation. This has led to an abundance of labels and perspectives and a consequent lack of clarity, since the labels have been...... used interchangeably. This article reviews the literature in order to provide an overview and categorization of corporate entrepreneurship. The aim is to contribute to a clarification of the concept by identifying the key perspectives. Because of the lack of a unifying theoretical base...
Soboleva Ekaterina N.
Full Text Available The paper considers macro parameters of corporation innovation activity in the BRICS countries. The authors determine transnational corporation behavior strategies in the context of creating and transferring new knowledge, where developed countries (the USA, European countries and Japan play an important role and take a leading position in this process. Companies from emerging economies focus on using and adopting innovations. The reason for this is that knowledge “is coded” specifically, consequently the participants of its exchange have to be in similar intellectual space. Nevertheless, the market-leading corporations from the BRICS countries join the world chains of innovation creation, building their networks to satisfy their branches needs concerning technological decisions and personnel training
Ramona Iulia Țarțavulea (Dieaconescu
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.
The short film La ricotta (Pier Paolo Pasolini, 1963) tells the story of Stracci, an extra working on a film of the life of Christ, which is presented in part via tableaux vivants of Mannerist paintings. Pasolini’s film is replete with formal, stylistic and narrative binaries. In this article, I examine a particularly emphatic binary in the film in the form of the abstract, ethereal corporeality of the Mannerist paintings versus the raw and bawdy corporeality of Stracci. I show that through t...
Satia Nur Maharani
Full Text Available One indicator of investment decisions is corporate sustainability report. Sustainability is about long-termvalue creation not only for company but also for employees, customers, the industry sector, investors and thecommunities where the company does business. The ability of company to create long-term value is based on itsunderstanding and response to demands of society and on recognizing that environmental, social, economicaland ethical factors affect the business strategy. This article identifies drives for organization to adopt corporatesocial responsibility and produce corporate sustainability report.
This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corpor...
...-Trade Subzone 33C; Sony Corporation of America, Mt. Pleasant, PA Pursuant to the authority granted in... Industrial Development Corporation of Southwestern Pennsylvania, (grantee of FTZ 33) authorizing the establishment of Foreign-Trade Subzone 33C at the Sony Corporation of America plant in Mt. Pleasant...
Knudsen, Jette Steen; Geisler, Kathrine; Ege, Mette
When do board directors pay attention to corporate social responsibility (CSR) issues? Board directors have traditionally focused on maximizing shareholder profit and viewed corporate governance narrowly as a way to meet this goal. They have paid little or no attention to CSR issues because...... they see CSR as a contrast to profit maximization. We argue in this article that companies can no longer ignore CSR. We propose that three conditions must be met in order for boards to pay attention toCSR. First, the board must have a mindset that considers CSR as contributing value to the firm. Second...
Full Text Available This article discusses the chances and vulnerabilities of corporate social responsibility (CSR on two main levels: the small and medium sector at a local level; and big corporations at the macro and international levels. The modern understanding of the definition of CSR is also analyzed. This concept in the management sciences is often misunderstood because it is usually seen as one means in the struggle to achieve a better competitive position. On the other hand, for the development sciences CSR is an effective instrument of income redistribution and as an addition to state support for the underprivileged social groups.
Djelic, Marie-Laure; Etchanchu, Helen
This article provides a historical analysis of the political role of Corporate Social Responsibility (CSR) before it was even called CSR. We describe two ideal types of political responsibilities during the eras of 19th century paternalism in Europe and corporate trusteeship in the US. Our historical contextualization of recent scholarly work on a “political turn” of CSR offers a two-pronged critique: 1. Growing discussions on political CSR start from a problematic foundation that does not ho...
Tongeren, van F.W.
The article presents an application of microsimulation to modeling of firm behavior in an economy-wide framework. The model is used to investigate the response of industrial corporations to investment subsidies in the Netherlands and traces the effects to the macro economic level. The
Full Text Available The relationship between corporate governance and business ethics has always been ambiguous. Does corporate governance per definition have an ethical nature or is it merely self-interested? Is business ethics an integral part of corporate governance or is it marginalised or even excluded by the debate on corporate governance? Does corporate governance also include the governance of ethics? This article will focus on the relationship between corporate governance and business ethics from the perspective of a developing country. More specifically, it will look at a recent development in South Africa where the Second Report on Corporate Governance for South Africa (IOD, 2002, also known as the Second King Report, gave particular prominence to business ethics. The motivation for its emphasis on business ethics as well as its guidelines for the corporate governance of ethics will be explored and, in conclusion, critically reviewed.
Full Text Available The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of the impact that financial crisis and corruption characteristics have on the corporate social responsibility of the organisations. Our research underpins quantitative and qualitative methodology based on the outcomes of the HeRmeS international project.
Full Text Available The article analyses the implementation of the G20/OECD Principles of Corporate Governance by Russia in comparison to other BRICS countries and Indonesia. Originally, this document was adopted by OECD in 1999. The last (third version of the document was developed in 2014–2015, with an active involvement of G20 countries, and was adopted at the G20 Summit in Antalya (Turkey in November 2015. Dramatic changes are absent in the new document, however, it contains several new recommendations, which became necessary after the global economic crisis of 2008–2009. The article is focused on the actions of six countries that were chosen for the analysis, as well as on the real changes in these countries. The author takes into account OECD recommendations on the assessment of implementation of G20/OECD principles. According to these recommendations, researchers should not pay too much attention to the quantitative analysis, since many important issues are unobservable for them. Considering this, the author accentuates qualitative research methods and comparative analysis. The results of the study show that Brazil, Indonesia and Russia were most active in implementation, while South Africa and China lacked any actions, and India achieved only partial implementation. Despite the large number of facts documenting formal implementation of corporate governance principles in Russia during the last years, Russia definitely lacks real improvements. This is true for information disclosure (including data on the management remuneration, gender diversity on corporate boards, the share of independent directors, etc. Moreover, Russian companies are characterized by high concentration of capital, and the role of boards is often reduced to formalities. According to the results of the research, similar limitations are found in the systems of corporate governance of other countries covered by this study. Taking into account the limited accessibility of information on
Full Text Available The goal of this article is to critically analyze the findings of the first, recently published, studies about Corporate Social Responsibility (CSR impacts on Sustainable Human Development (SHD. We aim at deriving conclusions for effective CSR strategies and at identifying consequences for management and research. As CSR claims to create value for corporations and for society, we argue that the people-centered Capability Approach (CA is promising to provide neglected and much needed insights how corporate activities affect individuals and communities. Based on a survey of recent literature addressing CSR impacts on SHD, we highlight CSR potentials to improve average well-being in multiple dimensions of SHD. Moreover, we critically assess challenges and limitations of CSR as a strategy to preserve and foster SHD. For instance, studies have shown that, despite CSR-driven well-being increases, social capital, relational capabilities and collective agency may become challenged by corporate strategies. Moreover, corporate environmental impacts have been found to be less often addressed by both, companies and SHD researchers. Resulting inequality and fairness issues have been identified as causes of violence against corporations even in the presence of total well-being improvements. We conclude that companies should strategically take into account a comprehensive range of factors driving and hampering SHD to account for their whole portfolio of corporate opportunities and risks. This requires evaluating CSR impacts instead of only focusing on CSR inputs and outputs. Thereby, corporations can mitigate their risks, improve their stakeholder trust and strengthen their competitiveness.
To manage and control foreign exchange rate risk under the floating exchange rate system, historical simulation method of VaR model has been utilized to evaluate the nuclear power corporation's foreign exchange risk and the risk causation has been analyzed. Finally, the measure of enhancing the nuclear power corporation's foreign exchange rate risk management level has been exposed for sharing. (author)
Cheruvalath, Reena; Tripathi, Medha
This article examines secondary school teachers' perceptions of corporal punishment in India. Although it has been banned in Indian schools, various types of corporal punishment are still used by teachers. It has been mainly used as a mechanism for controlling disciplinary problems in schools. Based on a pilot study of 160 secondary teachers, the…
de Jong, G.; van Witteloostuijn, A.
The typical modern corporation is based on the old-fashioned blueprint of the shareholder-driven hierarchy. A worthwhile question is how alternative blueprints of corporate democracy might better satisfy the requirements of modem knowledge economies. In this article, we introduce a model of
The terrain on which states, trade unions and social movements confront multinational corporations has changed dramatically over the last two decades as a result of two phenomena – the disaggregation of the supply chain and the financialization of corporations. Trade unions and social movements...... have increasingly challenged the inequalities and unfairnesses which have emerged from the globalization of supply chains. However, issues of financialization, although increasingly high profile since 2008, have generally been treated separately. This article argues that the two phenomena...... are integrally related within the same process of neoliberal globalization. It argues that trade unions and social movements need to connect together issues to do with the relocation and restructuring of employment with issues of financialization and the need for financial reform. Change will only be effective...
Kim, Rebecca Chunghee; Moon, Jeremy
This article investigates Corporate Social Responsibility (CSR) in Asia through two related themes: research knowledge and ethical norms. ‘CSR in Asia’ research is shown to be growing, particularly in East Asia. Compared with Western CSR literature, it is shown to be dominated by empirical, parti...
Full Text Available The aim of this research is to investigate the relationship between consumer perception of Corporate Social Responsibility (CSR, corporate brand trust, corporate hypocrisy, and corporate reputation. Based on the one-to-one interview method using a structured questionnaire of 560 consumers in South Korea, the proposed model was estimated by structural equation modeling analysis. The model suggests that consumer perception of CSR influences consumer attitudes toward a corporation (i.e., perceived corporate hypocrisy and corporate reputation by developing corporate brand trust. This in turn further enhances corporate reputation while decreasing corporate hypocrisy. The findings of our study demonstrate that consumer perception of CSR is an antecedent to corporate brand trust, which fully mediates the relationship between consumer perception of CSR and corporate reputation. In addition, corporate brand trust has the role of partial mediator in the relationship between consumer perception of CSR and corporate hypocrisy. These results imply that to better understand the relationship between consumer perception of CSR and consumer attitudes toward a corporation, it is necessary to consider corporate brand trust as an important mediating variable. The theoretical and practical implications of this study are discussed, together with its limitations and potential for future research.
Full Text Available This manuscript is aimed at highlighting the most recent trends in corporate governance, ownership and control based on the manuscripts presented at the international conference “Corporate Governance, Ownership and Control” that took place in Rome on February 27, 2018. We have also used reputable papers published in the relevant academic journals in the past to support the arguments stated by the authors of the papers, presented at the conference. This paper covers a wide range of corporate governance topics in corporate ownership and control toward corporate governance mechanisms, such as board of directors, the board diversity, directors’ remuneration, firm performance, auditing and accounting, etc. We saw a growing interest of researchers to widen the scope of their major research to link it to corporate ownership and control issues. Currently, corporate governance research follows two major routs: classical empirical corporate governance research and multidisciplinary research aimed at findings non-conventional methods to solution of existing problems.
Full Text Available the article is devoted to actual problems of corporate social responsibility (CSR in today's Russian society, where today it is recognized as one of the most important theoretical and practical problems in terms of establishing effective mutually beneficial cooperation between the state, business and various social institutions, and is the focus of scholars and practitioners of social and economic spheres of society.
Ledeneva, A. V.
To understand corporate corruption in Russia and to develop both effective anti-corruption policies at the macro level and anti-corruption strategies at the firm level one has to move beyond the predominant paradigm and to disaggregate its measurement. This article outlines the results of a pilot survey of CEOs of leading companies operating in the Russian regions with regard to their use of informal practices.
Corporate Social Responsibility of Multinational Oil Corporations to Host ... Exxon Mobil and Elf oil Nigeria Limited within their corporate-community relations strategy in the ... The paper concludes by exploring the implications for partnerships' ...
This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing m...
As with all non-departmental public bodies, the National Radiological Protection Board is required to prepare a Corporate Plan each year. The Plan for 1995/1996 to 1999/2000 is now available as a Board report; extracts from the introductory section are given here. They deal with the Board's statutory duty to provide advice and conduct research and with its power to provide services, all in relation to ionising and non-ionising radiations. (author)
Ahmed, Hameed; Najam, Ali
Corporate governance is a subject of academic and professional debate. It has and it will continue to be a topic under scrutiny for subsequent deliberations since there are many different research dimensions and contexts associated with it. However, it has been observed that the linkage between corporate governance and strategy of a corporation remains as an untapped area with considerable avenues of research. This paper tends to explore this linkage, using Enron scandal as backdrop. In the a...
Full Text Available The article deals with corporate culture in transport organization.The corporate culture has a momentary character and itis affected by continual confrontation with business prioritiesand by movement of external environment. For this reason theactivity of transport organization must be still adapted to customerexpectations and needs and c01porate culture must beadapted to this objective.
Forming-up of the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.
E A Zakablutskaya
Full Text Available The article considers the problems arising in commercial organizations as a result of initiatives in the area of purposeful changes in company corporate culture, and analyses the mechanism of initiating and introducing such changes through personnel training.
New alternatives to free trade are evolving at the global market; their aim is to bring more ethics and morality into the relations between the trading parties (producers, corporations and buyers). This article analyses one of such alternatives i.e. Fair Trade from the perspective of influencing change of corporate politics. Due to the rising awareness of buyers about the origin of goods and the initiatives of forcing corporations into changing their practices based on unethica...
Maria Cleofe Giorgino; Enrico Supino; Federico Barnabè
Within the extensive literature investigating the impacts of corporate disclosure in supporting the sustainable growth of an organization, few studies have included in the analysis the materiality issue referred to the information being disclosed. This article aims to address this gap, exploring the effect produced on capital markets by the publication of a recent corporate reporting tool, Integrated Report (IR). The features of this tool are that it aims to represent the multidimensional imp...
Mentovich, Avital; Huq, Aziz; Cerf, Moran
The U.S. Supreme Court has increasingly expanded the scope of constitutional rights granted to corporations and other collective entities. Although this tendency receives widespread public and media attention, little empirical research examines how people ascribe rights, commonly thought to belong to natural persons, to corporations. This article explores this issue in 3 studies focusing on different rights (religious liberty, privacy, and free speech). We examined participants' willingness to grant a given right while manipulating the type of entity at stake (from small businesses, to larger corporations, to for-profit and nonprofit companies), and the identity of the right holder (from employees, to owners, to the company itself as a separate entity). We further examined the role of political ideology in perceptions of rights. Results indicated a significant decline in the degree of recognition of entities' rights (the company itself) in comparison to natural persons' rights (owners and employees). Results also demonstrated an effect of the type of entity at stake: Larger, for-profit businesses were less likely to be viewed as rights holders compared with nonprofit entities. Although both tendencies persisted across the ideological spectrum, ideological differences emerged in the relations between corporate and individual rights: these were positively related among conservatives but negatively related among liberals. Finally, we found that the desire to protect citizens (compared with businesses) underlies individuals' willingness to grant rights to companies. These findings show that people (rather than corporations) are more appropriate recipients of rights, and can explain public backlash to judicial expansions of corporate rights. (c) 2016 APA, all rights reserved).
Maria GÂF-DEAC; Petru ROŞCA,
In article it is recognized the advantages of internationalization and regionalization of companies and as such, managers and corporate directories of modern companies give its alternative to develop best management practices in the field. Indicators, performance indicators and key performance indicators identified and selected in the context investigated, showing commitment still low (unsatisfactory to satisfactory) Romanian firms in the positioning or repositioning in regional corporate ar...
Full Text Available The issue of corporate governance has become increasingly important as globalisation has begun to accelerate and the economic and financial turmoil have intensified. Post-crisis context has imposed the need to expand the prospects for analysis over governance and companies, as well as the need to identify new ways of administration and resource management. From this perspective, the author aims to highlight the conditions, factors and events that have generated profound changes within the business environment, while the analysis is focusing on contemporary changes in the systems of corporate governance and economic mutations, especially in terms of the companies. The establishment of new governance rules is demanding a theoretical approach based on new methodological requirements which are needed to reform theoretical foundations and to promote creative and effective shapes and governance systems.
Full Text Available The first objective of this article is to describe the fundamental aspects of the concept of Corporate Social Responsibility (CSR. The second goal is to present the activities, or the so-called good practices that hotels may take up and which are in tandem with the idea of CSR. The good practices will be described on the example of Polish hotel group and two hotels active on the Polish market, especially in Krakow. The article outlines possible benefits resulting from the implementation of CSR principles into the hotel strategy.
A S Ogorodov
Full Text Available The article examines the phenomenon of corporatism, which under the adverse external environment can be used by the professional community to improve the effectiveness of organization. The authors define corporatism of the professional society as a combination of homogenous interests, attitudes, traditions and values; and provide a sociological interpretation of the corporate unity through its organizational and behavioral parameters. The former consists of the perception of the organization reliability, the staff’s confidence in the future, satisfaction with the financial situation (static features, estimates of the innovative capabilities of the company, and the willingness to develop (dynamic features. The behavioral parameters include staff’s values and patterns of behavior that can contribute to the consolidation of the professional community. The authors believe that for corporate management vertical social ties are less important that the horizontal ones, such as the rule of law and honesty, and the team unity under the unstable external environment. The sample of the study conducted by the authors in 2015 consisted of various types of settlements typical for the Sverdlovsk Region: mono-towns and mono-settlements (Nizhny Tagil, Serov, towns and villages with the differentiated economic activities (Ekaterinburg, Irbit. The results of the empirical study of corporatism among different professional societies - industrial workers, social services’ and business organizations’ staff, individual entrepreneurs and authorities - revealed the internal resources that can reduce tensions on the labor market. The research data can be useful for the comparative analysis of corporatism in different regions of Russia (not only industrial and similar to the Ural Region, but differing from it by significant social and economic parameters.
This article calls for the devolution of power by large organizations to their subsidiaries or subordinate units – mainly Strategic Business Units (SBUs). It proposes more decentralized models of management and outlines a new theory taking a critical systems thinking approach. Corporations are advised to attack and ...
Full Text Available The article is theoretically based on management culture as part of the formal organizational culture, separately reviewing some of its elements. Expert evaluation organization, process and results of the instrument shaped by the authors and meant for qualitative research are briefly presented. The structure of the instrument is detailed by presenting its component parts and explanations. The research was carried out by interviewing the top managers of two big manufacturing company groups consisting of six enterprises. The article presents passages of an interview with the top managers of the six companies, revealing management culture as part of the formal organizational culture expression aiming to implement corporate social responsibility. It should be emphasized that the companies of both groups are preparing to become socially responsible and this results in the timeliness and importance of the research. Structured interviewing method was applied for the research, and the substantive content of the interview included strategy, organizational structure, rules and regulations, technologies, processes, information systems, control and incentive issues. The results of the research show that in both groups of the manufacturing companies management culture and corporate social responsibility, analysing them in terms of formal organizational culture, are perceived in very narrow aspects and their development is not part of the organizations’ strategic goals. The results of the study suggest that the ideas of corporate social responsibility cannot be implemented in a consistent way unless they are integrated into the formal part of organisational culture which plays an instrumental role.
Elena B. Perelygina
Full Text Available Forming-upof the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.
The National Radiological Protection Board is a public authority established by the Radiological Protection Act 1970 with functions concerning the protection of people from radiation hazards. Members of the Board are appointed by the Health Ministers. Officers and employees of the Board are responsible to it for executing the functions. The Board produces a Corporate Plan which is presented to the Department of Health, its sponsoring Department. This is the Corporate Plan for 1997/98 and the subsequent four years to 2001/02. It follows from discussions with Government Departments and other customers and reflects Ministerial priorities. It also takes into account the recommendations of the recent Cabinet Office publication on Objective Setting and Monitoring in Executive Non-Departmental Public Bodies prepared by the Efficiency Unit. And it reflects the outcome of the recent Prior Options Review of the Board. The main purposes of the Corporate Plan are to describe the broad programme of work for the planning period and the manner in which it is to be implemented, to identify the strategic and specific objectives, and to make the necessary financial forecasts. (author)
Full Text Available What are the main differences between C-corporation hotels, such as Marriott, Hilton, and Choice, and Hotel-REITs like Diamond Rock, Felcor, and Host? What are the potential growth opportunities in these hotel structures? The author answers these questions by comparing the two corporate structures.
Full Text Available The article presents the analysis of the role of adult learning theories in the development of corporate training in the USA. Considering that corporate education is part of the adult education system in this country, the author examines theories of organizational learning in the context of adult learning. The results of the study have revealed that adult education in the US is based on dif erent learning theories which should be viewed from the perspective of several main orientations: behaviorism, cognitivism, humanism, developmental theories, social learning, constructivism, which have dif erent philosophical background and, accordingly, different understanding of the nature and methodology of adult learning. Based on the results of the study it has been concluded that theories of organizational learning which explain motivation of students, their needs and goals, cognitive processes and other aspects of the learning in organizations and have had the main influence on the development of corporate education in the United States should be viewed in the context of the above-mentioned basic orientations to learning, too. From the methodological perspective, the research was based on interdisciplinary and systemic approaches. Thus, we used a set of interrelated research methods: comparative, structural, systemic-functional analyses, comparison and synthesis.
Owen, Stephen S.
This article explores the relationship between the use of corporal punishment in the public schools and the amount of social capital (i.e., residents degree of involvement in community matters) in a state. Existing state-level data regarding social capital and incidents of corporal punishment were utilized. Results show a statistically significant…
Full Text Available Under the background of the current economic realities, characterized by uncertainty and mistrust, of increased complexity of the environment in which they operate, the Romanian companies must demonstrate good organization, flexibility, skills, good risk management and be trustworthy economic and social partners. The answer to many of these challenges is provided by a modern management system, which makes proof of more convincing development possibilities, namely corporate governance.This article is an attempt to summarize the major theoretical and practical issues related to corporate governance models, as well as a vision of the need to apply this management system in the Romanian companies. At the same time, the paper will briefly present the current state of corporate governance system implementation in the Romanian companies.
Full Text Available In the article, the key features of development of national corporate case frame in Ukraine are considered. It is retained that the legislation of Ukraine from point of presence of the formal generally accepted measures on defiance of rights for a shareholder can be appraised as highly developed enough. Thus, the personal touch of redistribution of equity in the Ukrainian corporate sector is prevailing of property of insiders. The folded situation allows talking about steady and fundamental contradiction of the formed national system of corporate management.
Mônica Cavalcanti Sá de Abreu
Full Text Available This article evaluates corporate social responsibility strategies and efforts to implement them in a Brazilian oil and gas multinational and an Indian steel multinational. Qualitative research was conducted through interviews with executives of both companies, and a content analysis and comparison of approaches to corporate social responsibility and engagement with stakeholders were made. The evidence from this research shows that the type of corporate social responsibility adopted by each company depends on the ethical values, socio-economic environment, legal and institutional framework of the country in which the firm operates.
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Kolohoida, Oleksandra; Lukach, Iryna; Poiedynok, Valeriia
Summary: Corporate social responsibility is a new form of dialogue between business, society and the state. This article explores the possibilities of legislating for corporate social responsibility in Ukraine in respect of implementing the Association Agreement of 2014 between the European Union and its Member States, of the one part, and Ukraine, of the other part. Different approaches to introducing corporate social responsibility standards are examined. The paper considers not only intern...
Full Text Available This paper is conceptual in nature and presents the assumptions of a holistic approach to corporate real estate management. The approach is based on the imperative of sustainability, which has become a determinant of the proposed Sustainable Corporate Real Estate Management (SCREM model. Moreover, the authors indicate that in addition to the presence of the sustainability imperative, corporate real estate management requires the integration and formalization of knowledge about the concepts of corporate real estate management (CREM with those of corporate social responsibility (CSR. This approach is intended to enable the identification and improvement of real estate management processes and, as a result, contribute to more efficient and effective corporate real estate management and continuous and flexible development of enterprises, as well as boosting economic growth and building prosperity for present and future generations.
Mª del Mar Ramos-González
Full Text Available This article investigates how a management approach based on sustainable entrepreneurship can positively affect corporate reputation. The analysis showed that this effect is enhanced by the mediating effect of good governance based on ethical behavior. The empirical study was conducted using data for 104 large Spanish firms defined as sustainable by the Corporate Reputation Business Monitor (MERCO ranking.
This presentation looks at the best way of communicating a specific message and how Urenco Ltd have achieved this by promoting the benefits of nuclear energy through current corporate media. The presentation is split in to two segments; firstly considering the basics of good communication and how communication tools can be used in a variety of ways to maximize the effectiveness of messages and ideas. Secondly, examples of how Urenco have used current corporate publications in order to present the benefits of nuclear energy to a wider audience. (author)
Werlauff, Erik; Dorresteijn, Adriaan; Monteiro, Tiago Pereira
As in the First Edition (1995) of this well-known book, the authors demonstrate that analysis and comparison of national corporate laws on a number of issues yield highly valuable general principles and observations, not least because business organisations, wherever located, tend to show...
Cabot, Louis W.
Nothing is better calculated to drive a wedge between the corporate community and our universities than efforts on the part of business to dictate to a community of scholars how it shall fulfill its mission. (Author)
Full Text Available Corporate governance in agribusiness describes an agency problem resulting from separation of ownership from control in modern corporations and represents a huge cost to the shareholders. The agency problem is regulated by legal protection of minority shareholders, by constituting the Board of Directors as a Supervisory authority to monitor managers and an active agribusiness market for corporate control in agribusiness (against hostile takeover. These mechanisms are regulated by regulations on securities (at the federal level, corporate law (at the state level, and the corporate statutes, regulations and other Contracting Rules (at the company level. These regulations, laws and decrees actually define distribution of power between shareholders and managers. Such techniques of defense against takeover can be beneficial to shareholders, if managers use them to strengthen the bargaining power and increase the selling price of an agribusiness company. However, if managers use it for preservation of position and for the achievement of personal interests these regulations do not contribute to the realization of shareholders' interests.
Sun Mei; Nagata Katsuya; Onoda Hiroshi
With the resource exhaustion, bad affections of human activities and the awakening of the human rights, the corporate social responsibility became popular corporate strategy achieving sustainable development of both corporation and society. The issue of Guideline of Chinese Corporate Social Responsibility Report promotes greatly corporation to take social responsibility. This paper built the index system according to this guideline and takes the textile industry as an exa...
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.
Vasyliev Oleksii V.
Full Text Available An important issue in forecasting the probability of bankruptcy is the formation of an optimal set of financial-economic performance indicators with high forecast capacity. The article is aimed at optimizing the indicator system, which can be used to build a model for diagnosing the probability of corporate failures. The known methods and models for diagnosing bankruptcy were analyzed and it was found that they were based on the financial performance indicators, which use empirical data only. A set of financial performance indicators has been formed that can be used to forecast probability of corporate bankruptcy or to plan for anti-crisis measures. The practical significance of the study suggests developing a theoretical basis for solving issues arising in the diagnostics of probability of bankruptcy of corporate enterprises. Prospect for further research in this direction is to develop an integrated indicator using the fuzzy logic theory, taking into account the qualitative and quantitative performance indicators of enterprise.
Poor community-company relations in the Niger Delta have drawn attention to the practice of corporate social responsibility (CSR) in the region. Since the 1960s, transnational oil corporations operating in the Niger Delta have adopted various CSR strategies, yet community-company relations remain adversarial. This article examines community…
Full Text Available In general, corporations are not isolated actors in an economic war of all against all but members of corporate networks of global reach. Although the literature on globalization emphasizes the increasing economic power of these networks and postulates the formation of a transnational capitalist class, there is still a lack of empirical findings. The article starts with a review of theoretical perspectives (resource dependence, social capital, coordination of markets, financial hegemony, class hegemony, inner circle, and transnational capitalist class which focuses on the functions and structures of corporate interlocks at the national and the transnational level. The subsequent section offers an outline of empirical studies concerning transnational corporate networks. These analyses of corporate ties (interlocking directorates, financial participations and policy group affiliations suggest the emergence of transnational economic elites whose members, however, have not lost their national identity. In the final section, the theoretical perspectives will be assessed and some prospects are sketched out. Finally, it will be argued that the disintegration of the world society, which is considerably driven by rent-seeking corporate networks, can only be restrained if a potential global regulatory agency will be anchored in a post-Washington consensus.
... Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation AGENCY: Federal Aviation... certain Beechcraft Corporation (type certificate previously held by Hawker Beechcraft Corporation) Models 58, 95-C55, E55, and 56TC airplanes; and Hawker Beechcraft Corporation Models 58P and 58TC airplanes...
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
Kerssens-van Drongelen, I.C.
As Goold and Campbell (2002) rightly observed in their recent article, currently not many organizations have purposefully designed their organization set-up and the other elements of their corporate control concept such as the management style, the responsibility structure, and the format and use of
Williams, Christine L; Kilanski, Kristine; Muller, Chandra
Since the 1980s, major U.S. corporations have embraced diversity as a management strategy to increase the number of women in top jobs. Diversity management programs include targeted recruitment, hiring, and promotions policies; mentoring programs; affinity groups; and diversity training. Few of these programs have proven effective in achieving gender diversity in the corporate world, despite their widespread popularity. To explore the reasons for this, the authors investigate the experiences of women scientists in the oil and gas industry who are targeted by these programs. In-depth interviews reveal possible reasons why these programs fail to achieve their intended goals. The authors find that these programs can paradoxically reinforce gender inequality and male dominance in the industry. The authors discuss alternative approaches for addressing gender inequality in work organizations and conclude with implications of their findings for corporate approaches to promoting diversity and for future research.
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Ibrian CARAMIDARU; Sabina IRIMIE
The purpose of this paper is to indicate the need to integrate corporate social responsibility programs into the global ethical vision of organizations. Such an approach requires the definition of the corporation in relation to the moral values it assumes and the ways in which moral values occur within the organization. On this foundation, the authors examined the various implications that moral values have on the initiation and conduct of corporate social responsibility programs.
Köthenbürger, Marko; Stimmelmayr, Michael
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...
Full Text Available In the matter of corporate governance reforms, an important aspect is whether the implementation of corporate governance principles and codes has a positive impact on firm performance. The literature testing the relationship between different corporate governance mechanisms and firm performance is extensive. Over time, a lot of corporate governances mechanisms were studied in relation to firm performance and the most used are: CEO duality, board size, proportion of non- executive directors, board committees, ownership structure and concentration, managers’ compensation and incentives schemes. With time, different authors began to use more comprehensive measures for corporate governance rather than a single variable or a single governance mechanism, the so called corporate governance indexes. Regarding performance there are three main approaches to firm performance in social science research: research based on market prices, accounting ratios and total factor profitability.The most used performance measures are: Tobin’s Q, return on equity, return on asset and economic value added. In our paper, we present the studies undertaken since the 1990’s regarding the relationship between different mechanisms of corporate governance and firm performance and between corporate governance index and performance for both developed and developing countries around the world. Regarding the working tools used in this theoretical research we can mention the longitudinal method, by presenting the evolution in time of empirical studies on the research topic and the comparative method used in presenting the resulys of different studies mentioned in our paper. The results of the studies are inconclusive, some studies founded a strog positive relation, others founded a negative correlation between corporate governance and firm performance, while a third category of studies didn’t found any relationship at all. We used participative observation method by issuing
Nekhoda, E.; Kolbysheva, Yu; Makoveeva, V.
The article examines a range of problems related to the process of institutionalization in the corporate social policy, characterizing the social responsibility of business and representing a part of the general strategy of corporate social responsibility. The experience of the social policy implementation in oil and gas companies is analyzed.
This article examines corporal punishment in U.S. public schools, proposes a national conversation regarding its use, and advocates for a national policy to promote nonviolent discipline methods and prohibit corporal punishment of children in educational settings. The United States remains one of the few postmodern societies without a national…
Enosh, Guy; Leshem, Elazar; Buchbinder, Eli
The study regards attitudes of Russian immigrants in Israel toward wife abuse and corporal punishment. The sample consisted of 1,028 participants, based on a multistage cluster sampling. The study used a questionnaire related to immigration, acculturation, and attitudinal issues. The findings indicate a dual-causal model, in which corporal punishment attitudes contribute to wife abuse attitudes and vice versa. However, the effect of attitudes supporting corporal punishment was stronger than the effect of wife abuse attitudes, indicating that the attitudinal system as a precursor of violent behavior is already merging the two types of violence. © The Author(s) 2016.
Alexis Sossa Rojas
Full Text Available The study of the body has led to more than five decades of varied and prolific production by social scientists. However, their theoretical and methodological approaches have been as diverse as these investigations. This article, using concrete examples, reflects on the theoretical and methodological implications applied to the study of the body and corporality in the gyms, and aims to show that there is not a rigid set of embodied practices or one type of gym users; on the contrary, they can vary depending on multiple factors such as economic, cultural, or geographical context. It concludes with the author's opinion that Physical Cultural Studies offers an excellent set of tools to investigate the physical and subjective aspects of gym practices.
... with Farmer Mac's statutory authority to finance rural utility loans and to revise the treatment of... corporate bond default and recovery rates. DATES: Effective date: This regulation will be effective 30 days... solely on historical corporate bond default and recovery rates, and ``stressed GOA'' factors to refer...
Samant, Deepti; Soffer, Michal; Hernandez, Brigida; Adya, Meera; Akinpelu, Omolara; Levy, Joel M; Repoli, Elizabeth; Kramer, Michael; Blanck, Peter
Corporate culture reflects an organization's value system and impacts the recruitment, retention, and promotion of employees. Individuals with disabilities are positively impacted by a corporate culture that espouses and establishes a diverse workforce as a priority. This article provides an overview of corporate culture and the employment of individuals with disabilities, and presents a case example of the corporate culture of a large not-for-profit disability service organization. With an in-depth understanding of corporate culture and disability issues, social workers can be particularly helpful to applicants and employees with disabilities as well as employers.
Midttun, Atle; Gjølberg, Maria; Kourula, Arno
Corporate social responsibility (CSR) was historically a business-oriented idea that companies should voluntarily improve their social and environmental practices. More recently, CSR has increasingly attracted governments’ attention, and is now promoted in public policy, especially in the European......’ traditions favoring negotiated agreements and strong regulation to control corporate conduct. This article analyzes the conflicts and compatibilities arising when advanced welfare states introduce CSR, focusing on how the two traditions diverge and on how conflicts are reconciled. Empirically the study...
Kolk, A.; Perego, P.
Despite a strong plea for integrating sustainability goals into traditional corporate bonus schemes, a comprehensive implementation of these systems has been lacking until recently. This article explores four illustrative cases from the Netherlands, where several multinationals started to pioneer
Full Text Available The article analyzes the marketing techniques of corporate social responsibility in the current conditions of the Ukrainian wood industry with an emphasis on the need to conduct non-financial reporting
Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo
This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Korea using a sample of 1122 firm-years during 2002-2008. We measure corporate social responsibility by both an equal-weighted CSR index and a stakeholder-weighted CSR index suggested by Akpinar et al. (2008). Corporate financial performance is measured by ROE, ROA and Tobin’s Q. We find a positive and significant relation between corporate financial performance and t...
Full Text Available The present paper aims to evaluate the interest of Romanian economic journals towards issues related to corporate social responsibility. The research began with drafting a list of Romanian economic journals, according to official classifications. We used content analysis to determine the characteristics of articles that address the issue of corporate social responsibility, based on the following criteria: number of articles whose titles include the term „corporate social responsibility”, ratio of pages devoted to CSR issues in the total number of pages, type of research, geographical area of research, authors’ affiliation, CSR issues being addressed. The research results helped create an indicator that measures the interest of Romanian economic journals towards issues related to CSR. According to the values of this indicator, we ranked the analysed publications.
Larssæther, S.; Nijhof, A.H.J.
Drawing on literature in the field of Science Technology Studies (STS) it is argued in this article that including influences of non-human actors in the design of corporate responsibility programs has the potential to improve significantly the associated social and ecological effects. For this we
Full Text Available Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.
Ravochkin, Nikita; Shchennikov, Vladimir; Syrov, Vasiliy
Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR) abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.
..., assistant treasurer, chief accounting officer, or any other officer duly authorized to sign such returns. It is not necessary that the corporate seal be affixed to the return. Spaces provided on return forms for affixing the corporate seal are for the convenience of corporations required by charter, or by law...
This paper explores the rising presence of transnational corporations (TNCs) in education and their mobilisation of global corporate social discourses to legitimise their private authority in education. The rising presence of TNCs is explored in the paper in two parts. First, through a taxonomy of global corporate social engagement (GCSE)…
Riabokin Taras V.
Full Text Available The article is aimed at analyzing the dynamics of the economic-financial performance of the national corporate system, identifying trends in its development. An allocation of the corporate system as a structured object and its research will contribute to understanding of the dynamic properties of the corporate system itself, its actors, and the economy as a whole. An analysis of the dynamics of the economic-financial performance of the corporate system of national economy has been carried out. The national accounts of Ukraine for 2008-2015, in particular, in the sectors of both non-financial and financial corporations as the major subsystems of the corporate system, have been analyzed. Trends as to releasing goods and services, intermediate consumption, gross value added, and net value added, incomes, savings, net lending (+, and net borrowing (-, have been highlighted. Future researches should address a deeper analysis of the performance indicators of individual corporations, the corporate structures, constituting a part of the core corporate system, including the financial core, as well as efficiency of the State administration of national economy
Elson, Charles; Berglund, Tom; Rapp, Marc Steffen
In this discussion that took place in Helsinki last June, three European financial economists and a leading authority on U.S. corporate governance consider the relative strengths and weaknesses of the world's two main corporate financing and governance systems: the Anglo-American market...... to address the question: can we expect one of these two systems to prevail over time, or will both systems continue to coexist, while seeking to adopt some of the most valuable aspects of the other? The consensus was that, in Germany as well as continental Europe, corporate financing and governance practices......-based system, with its dispersed share ownership, lots of takeovers, and an otherwise vigorous market for corporate control; and the relationship-based, or “main bank,” system associated with Japan, Germany, and continental Europe generally. The distinguishing features of the relationship-based system...
Full Text Available The paper endeavors to test the hypothesis according to which by non-governmental organizations and private companies, by means of social corporate activities, can interfere with the functioning of the market in the sense of reducing the effects of negative externalities generated by the market. The structure of the article is threefold: the first section represents the theoretical framework for the analysis (main concepts: social corporate responsibility, externalities, market failures; the second section addresses the evolution of this phenomenon in Romania while the third part discusses a case study that is focused on social corporate responsibility practices.
Herlin, Heidi; Thusgaard Pedersen, Janni
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...
This article presents the re-emergence of Corporate Social Responsibility (CSR) concept which nowadays become a positive trend in business world to use it as a source of sustainable competitive advantage. The concept has been re-emerging because of factors of globalisation, technology and media revolution, and terrorist attacks. This article also pre¬sents some parties which have capability to endorse business to implement CSR, such as gov¬ernment, community as well as business organizations,...
This article presents the re-emergence of Corporate Social Responsibility (CSR) concept which nowadays become a positive trend in business world to use it as a source of sustainable competitive advantage. The concept has been re-emerging because of factors of globalisation, technology and media revolution, and terrorist attacks. This article also pre¬sents some parties which have capability to endorse business to implement CSR, such as gov¬ernment, community as well as business organizations,...
In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements that wil......In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements...... statements from FM organizations was selected and linked to financial data. The article reveals that the FM services industry would benefit from the concept of capability coherence. Findings showed that FM organizations showing higher scores of capability coherence have higher profitability scores....
International Finance Corporation; U.S. Department of Commerce
The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issu...
Kolk, A.; Pinkse, J.
The strategic management of corporate sustainability tends to be approached from one theoretical perspective in academic research and publications in mainstream journals simultaneously. In corporate practice, however, a sustainability issue has different dimensions that cannot be captured if only one such lens is taken. The purpose of this article is to develop a more integrated perspective, embedded in a stakeholder view. This paper uses climate change as an example to illustrate how institutional, resource-based, supply chain and stakeholder views are all important to characterize and understand corporate strategic responses to one issue. This is subsequently linked to the climate strategies and related capabilities of companies, reckoning with societal and competitive contexts. Findings - What a corporate climate strategy looks like depends on the type of stakeholders that a company manages more proactively, which is in turn determined by the extent to which these stakeholders control critical resources. While empirical literature usually adopts a particular theoretical perspective, this article has attempted to develop a more integrative approach on corporate responses to climate change
Ozturk, Onur; Ileri, Fatih
Submission to journals takes a lot of time and format related submission requirements vary greatly from one journal to another. Lack of time and motivation in academia reduces scientific outputs and demotivates researchers. Author-based journal selection system (ABJSS) is a platform for pooling manuscripts conceived to minimize the time spent for manuscript submission and to increase scientific output. The system will provide two types of account: "Author" and "Journal Administrator". Each account type will have its own abilities and permissions. The ABJJS system is an ongoing project that will be designed in cooperation with IT experts and academicians and it will be presented to the scientific world as soon as it secures sufficient support.
Arping, Stefan; Lóránth, Gyöngyi
This article develops a model of the interplay between corporate leverage and product differentiation strategy. Leverage improves managerial discipline, but it can also raise customer concerns about a vendor's long-term viability. We argue that customer concerns about firm viability will be particularly pronounced when products are highly differentiated from competitors' products. In this context, optimal product differentiation strategies solve a trade-off between softening price competition...
Full Text Available The concept of the corporate social responsibility has a significant interest in Indonesia because believed to increase corporate’s value for shareholders. This study aims to find the effect of corporate social responsibility disclosure and corporate governance structure on corporate value. The data were taken from annual report of mining companies listed in Indonesian Stock Exchange for period of 2014-2015. The sample collection has been done by using purposive sampling with the certain criteria so that 18 companies which meet criteria have been obtained as samples. Multiple Regression analysis was employed to analyze data. The result of this research show that corporate social responsibility disclosure and corporate governance structure have significant effect to thecorporate value.
Houston, A M; Clifton, J
The aim of this paper is to examine individualized health visiting care and compare it to corporate working within a consensual management style. Corporate working has been discussed and used in many different ways since the idea first came to light at the end of the 1980s. Resource management makes it an appealing model, however, analysing how corporate working functions in the practice setting reveals the complexity of this method of service provision. This paper is based on a method of practice developed by health visitors in Haywards Heath, West Sussex, who implemented the process. The article examines individualized health visiting care and compares it to corporate working within a consensual management style. Important in this analysis are the elements of reflexivity, active listening, reflection and the application of 'praxis' within the corporate caseload approach. Rogers' evolutionary concept model was used to illuminate and explain the different ways of delivering the health visiting service. There are benefits in working corporately: shared workload, increased professional support and improved accountability. Alongside the integrated supervision of this model is the opportunity offered to practitioners to innovate. This offsets any initial difficulty experienced in setting up this method and makes it a worthwhile change of style in health visiting practice. Improved service delivery, enhanced professional growth and increased opportunity for public health work can be demonstrated as outcomes of this model. For professionals this method may prevent 'burn-out', enhance practice and increase innovation in health visiting practice. Using this method as a blueprint, practitioners can develop their own style of corporate working that offers a service that is equitable, proactive, efficient and accessible to clients.
Open markets alone do not guarantee equitable and sustainable development. Income disparities are growing both within and between countries to the extent that the marginalization of the poor has become a key challenge of globalization. To meet this challenge, the global community must address the governance gap between global finance/economics and local or national politics in world affairs. This article discusses how globalization is shaping Statoil's approach to corporate citizenship. The Norwegian firm, with 17,000 workers in some 25 countries, is one of the major net sellers of crude oil and supplies Europe with natural gas. Statoil maintains that corporations can contribute to global governance by conducting business in a manner that is ethical, economically viable, environmentally sound, and socially responsible. This contribution can be achieved through development partnerships with national governments, multilateral institutions, and nongovernmental organizations. Norway's Statoil ASA is one of the world's largest net sellers of crude oil and a major supplier of natural gas to Europe. It is the leading Scandinavian retailer of petroleum and other oil products. Statoil employs approximately 17,000 workers and operates in 25 countries.
Michelle I. Caron
Full Text Available This article evaluates the relationship between the level of corruption in rapidly developing economies and corporate governance processes therein. Previous literature illustrates a strong relationship between corporate governance and corruption and suggests that in countries with high levels of corruption, firms lack efficient corporate governance practices. Similarly, countries with deficient corporate governance practices and low levels of compliance to these standards breed corruption leading to a wide range of transparency dilemmas. This study delves deeper through careful examination regarding the level of compliance with corporate governance standards and the pervasive effects of corruption on the governance processes of firms with specific regard to rapidly developing economies as well as offering comparisons and similarities of shared characteristics among these countries.
... or municipal authority play in forming your bulk power system reliability plans? b. Do you support..., North American Electric Reliability Corporation (NERC) Nick Akins, CEO of American Electric Power (AEP..., EL11-62-000] Reliability Technical Conference, North American Electric Reliability Corporation, Public...
Putten, van der F.P.
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
M. Y. Dmytrenko
The author points out the content and characteristics of corporate culture and the culture of the staff. The culture of the staff in the Late Modern constellations as well as corporate culture has both similarities and differences. Their common features are due to the influence of mass culture, subculture of the information society, organizational culture. Their differences are primarily of historical and anthropological nature. Corporate culture is defined as the essence of material, spiritual and social values created by the employees of the companies in the course of their activities and which reflect the uniqueness and individuality of this company. The author grounds the statement about the importance of working out methodological criteria for their differentiation.
Lerchenmueller, Marc J; Sorenson, Olav
We examined the usefulness (precision) and completeness (recall) of the Author-ity author disambiguation for PubMed articles by associating articles with scientists funded by the National Institutes of Health (NIH). In doing so, we exploited established unique identifiers-Principal Investigator (PI) IDs-that the NIH assigns to funded scientists. Analyzing a set of 36,987 NIH scientists who received their first R01 grant between 1985 and 2009, we identified 355,921 articles appearing in PubMed that would allow us to evaluate the precision and recall of the Author-ity disambiguation. We found that Author-ity identified the NIH scientists with 99.51% precision across the articles. It had a corresponding recall of 99.64%. Precision and recall, moreover, appeared stable across common and uncommon last names, across ethnic backgrounds, and across levels of scientist productivity.
McGlone, Teresa; Spain, Judith Winters; McGlone, Vernon
The incorporation of corporate social responsibility (CSR) into an organization's strategic plan may impact the company's ability to attract and keep members of the Millennial generation as employees. The authors examined the CSR attitudes of college students and the correlation of these attitudes with willingness to work for companies that…
Full Text Available In the present article we designed an exploratory analysis from a postmodern perspective on employer branding and corporate social responsibility in order to overcome the disciplinary dogmatic approach that is found in the organizational and management studies. Our approach is based on investigating theoretical background for the two concepts that have a relatively recent history and it emphasizes their role of legitimation micro-structures with an organizational -corporate nature, arguing for the thesis that they represent founding micronarratives, with different histories, but similar aims.
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...
Bahaudin G. Mujtaba
Full Text Available Being healthy is important for living well and achieving longevity. In the business realm, furthermore, employers want healthy employees, as these workers tend to be more productive, have fewer rates of absenteeism, and use less of their health insurance resources. This article provides an overview of corporate “wellness” efforts in the American workplace and the concomitant challenges which employers will confront in implementing these programs. Consequently, employers and managers must reflect upon wellness policies and objectives, consult with professionals, and discuss the ramifications thereof prior to implementation. The authors herein explore how employers are implementing policies that provide incentives to employees who lead “healthy” lifestyles as well as ones that impose costs on employees who lead “unhealthy” lifestyles.The distinctive contribution of this article is that it proactively explores wellness program implementation challenges and also supplies “best practices” in the modern workplace, so employers can be better prepared when they promulgate wellness policies, and then take practical steps to help their employees become healthier and thereby help to reduce insurance costs. The article, moreover, addresses how wellness policy incentives—in the form of “carrots” as well as penalties—in the form of “sticks” could affect employees, especially “non-healthy” employees, as well as employers, particularly legally. Based on the aforementioned challenges, the authors make practical recommendations for employers and managers, so that they can fashion and implement wellness policies that are deemed to be legal, ethical, and efficacious.
Examines the trend in outsourcing information services and suggests it threatens the survival of corporate libraries. Topics include changes in the competitive corporate environment; characteristics of outsourceable services; managing change; redesigning the corporate librarian's role; and implications for redesigning corporate information…
Campello, M.; Giambona, E.; Graham, J.R.; Harvey, C.R.
This article uses a unique dataset to study how firms managed liquidity during the 2008- 2009 financial crisis. Our analysis provides new insights on interactions between internal liquidity, external funds, and real corporate decisions, such as investment and employment. We first describe how
Full Text Available This article examines the feasibility of using the jurisdiction by necessity doctrine to promote the accountability of transnational corporations (TNCs for extraterritorial human and environmental rights abuses committed in developing countries with weak accountability mechanisms. Under the doctrine, a court devoid of jurisdiction may nevertheless hear a dispute where it considers that there is no other court where the dispute may be heard or where the plaintiff may be reasonably expected to bring the action. The article analyzes the inadequacy of existing jurisdictional doctrines in light of the complex web of operations of TNCs, which shields them from the reach of traditional jurisdictional doctrines. After exploring the origin of the jurisdiction by necessity doctrine, the article critically examines the elements of the doctrine to see how they may be applied to the regulation of TNCs. The article argues that the emergence of the jurisdiction by necessity doctrine offers plaintiffs in transnational corporate human rights litigation a new jurisdictional possibility to weigh, as the doctrine has the potential to address some of the jurisdictional difficulties encountered in such litigation.
Appel - Meulenbroek, H.A.J.A.; Havermans, D.W.Q.; Kempen, van A.J.M.; Lundstrom, S.
Nowadays, many companies try to attract customers by bundling all marketing efforts under a common corpo-rate brand to reflect the organization’s identity. The principle of corporate branding suggests that the corporate brand ought to be thoroughly embedded throughout the entire company in order to
Cramer, J.M.; Loeber, A.
An increasing number of firms try to implement corporate social responsibility (CSR) from the perspective of sustainable development. This article considers these efforts in the light of the changing relation between the state, society and the corporate sector, as a result of which governance
Full Text Available In item all over again goes in development, and realization of corporate social programs consider. On an example of expansion do not declare a condition of pensions of the working enterprises and participations in realization of the national project "Accessible and arranged well habitation" authors on real increase in display of examples of attention of business to social problems of workers. For service of worthy continuation of a life on pension separate corporations have created corporate systems of pension. And financial support of veterans in some cases became the validity. Corporate programs "Habitation" in addition to the national project provide the differentiated help to participants of this project – with worker of the enterprises in acceleration of improvement of their conditions of a life from business of structures.
Full Text Available During the past years, developing countries have become extremely interesting for researchers, as well as for capital investors. Dominated by growth and industrialization, but lacking macroeconomic indicator stability or sufficiently mature financial markets, these countries make it acutely necessary to identify measures that will stimulate foreign investors to invest and that will ensure the financial stability for SMEs. One such measure is increasing the quality of corporate governance at the level of small and medium-sized enterprises, where it is currently almost absent. This article aims to help raise awareness of the need to implement good corporate management practices at the level of companies in developing countries and especially in Romania. This paper uses a questionnaire in order to evaluate the state of the corporate governance in Timis county and offers some suggestions on what should be done for a higher corporate governance quality in the case of small and medium-sized companies in Romania, with the purpose of establishing a connection between governance quality and business performance of SMEs
Bragg, Jennifer; Bentivoglio, John; Collins, Andrew
The responsible corporate officer ("RCO") doctrine permits convictions of corporate officers for violations of the Federal Food, Drug, and Cosmetic Act ("FDCA"), even in instances in which the corporate officer was not personally involved and lacked knowledge of the wrongdoing. Prosecutors have seldom prosecuted RCO FDCA cases since the doctrine was first described in 1943, but recent indications point to an imminent revival. Cases and statements from government officials indicate that this second wave of the RCO doctrine may sweep more broadly than did the first. For example, prosecutors appear ready to employ the RCO doctrine in strict liability cases, even though most past RCO FDCA cases involved knowledge on the part of the corporate officer. Moreover, the current environment promises stiffer penalties, less centralized case selection, and fewer jury trials than did the era in which the RCO doctrine was established. This article concludes with a call for the Department of Justice to issue guidelines for RCO prosecutions to ensure that this most unusual form of criminal liability is imposed fairly and consistently.
Estrada Lorenzo, José Manuel; Villar Alvarez, Fernando; Pérez Andrés, Cristina; Rebollo Rodríguez, M José
When characterizing a scientific journal from the bibliometric standpoint, it is of importance to know how many authors were involved in the studies published as well as the geographical areas where these authors are located and the type of institutions by which they are employed. The aim of this article is that of analyzing the geographical spread of these authors and the institutions by which they are employed, as well as its evolution as regards the original articles published in the Revista Española de Salud Pública throughout the 1991-2000 period. Of the original articles published in the Revista Española de Salud Pública throughout the studied ten-year period, a calculation has been made as to the total number of authors, the number of occasional authors (authors having published solely one article), transitivity index, the ratio between the number of male and female authors, the productivity of the authors and their institutions and the spread of authors and the institutions by which they are employed by Autonomous Communities. Of the original articles published in the Revista Española de Salud Pública throughout the 1991-2000 period, a total of 1,052 different authors were involved, 1,000 of whom were Spanish and 52 foreigners. The ratio of male authors to female authors for the period in question was 1.29. The Autonomous Communities from which the largest number of authors came were Community of Madrid (16.3%), Andalusia (13.4%) and the Community of Valencia (12.5%). The institutions by which the authors are employed are located most often in Community of Madrid (16.5%), in Community of Valencia (11.3%) and Andalusia and Catalonia (10.5%). A total of 37.6% of the authors work at centers devoted to health care, followed by authors who work at Universities (26.3%). On calculating the spread of the type of institution by Autonomous Communities, in the Community of Madrid and in the Community of Valencia and Andalusia, the most frequent institution is
Schmidt Peter Koerver
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.
Full Text Available This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate environmental responsibility. The methodology aimed to produce an evaluation model for corporate environmental responsibility based on the following variables reported by companies: carbon dioxide emissions, water consumption, energy consumption, and amount of waste. Corporate reputation of sampled organizations was assessed based on content analysis of the 2010, 2011, and 2012 reports of the Reputation Institute. We applied the correlation of panel data and emphasised the fact that high levels of corporate environmental responsibility sustain high levels of corporate reputation. The study highlights the theoretical considerations that support this relationship. As companies become increasingly accountable, the methodology described in our study can be developed in further research by using other variables to measure corporate environmental responsibility.
Ravochkin Nikita; Shchennikov Vladimir; Syrov Vasiliy
Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibili...
In 2011/12 Menninger rejected my proposition that Freud could not have composed the "aphasia" article in Villaret's medical dictionary. In this reply I argue in favour of my initial view that Freud is not the author of the article that has been attributed to him for over 60 years.
After reviewing the history of corporal punishment in schools, author discusses "Ingraham v. Wright," wherein the U.S. Supreme Court found that the use of corporal punishment in schools was not unconstitutional. Calls for the federal courts to ensure that a student's 14th Amendment liberty interest is protected when subjected to…
Manfred Max Bergman
Full Text Available The relationship between business and society is evolving. On the one hand, social, environmental, and long-term economic issues subsumed under the UN 2030 Agenda for Sustainable Development are inspiring intergovernmental organizations, governments, NGOs, NPOs, foundations, and civic society to legislate and regulate corporate behavior toward a greater concern for the wellbeing of groups, regions, or entire societies. On the other, a growing trend toward protectionism, nationalism, and populism may be the consequence or expression of a dissatisfaction with the perceived dissociation of the private sector from society. As a form of self-regulation, corporate responsibility deals with the complex responsibilities businesses have toward society. However, it tends to be hampered by an emphasis on theology and philosophy-based business ethics, which are difficult to integrate into day-to-day business operations or to translate between national or corporate cultures. In this article, we argue that corporate sustainability could be a more useful concept to help improve on how government, the private sector, and academia understand the links between business and society, and how to translate the interdependence between business and society from one culture to another. For this purpose, we empirically analyzed the relevant academic literature on corporate sustainability, using Content Configuration Analysis. Our analyses revealed three conceptual types and nine subtypes of corporate sustainability. Based on their assessment, we suggest conceptual preferences and a definition of corporate sustainability, which fulfil criteria that may render the concept more useful to global political and socioeconomic negotiations among stakeholder groups for the long-term benefit of business and society.
... under laws of the State of __, authorized to conduct a surety business in the State of __, and having... company incorporated under the laws of the State of __ and having its principal place of business at... effect on the close of business on the date requested provided the corporate surety power of attorney is...
Fooks, Gary; Gilmore, Anna; Collin, Jeff; Holden, Chris; Lee, Kelley
Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively under-developed. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to be relevant to understanding the limitations of CSR as a means of aligning business activity with the broader public interest. This study addresses this issue using internal tobacco industry documents to explore British-American Tobacco's (BAT) thinking on CSR and its effects on the company's CSR Programme. The article presents a three-stage model of CSR development, based on Sykes and Matza's theory of techniques of neutralization, which links together: how BAT managers made sense of the company's declining political authority in the mid-1990s; how they subsequently justified the use of CSR as a tool of stakeholder management aimed at diffusing the political impact of public health advocates by breaking up political constituencies working towards evidence-based tobacco regulation; and how CSR works ideologically to shape stakeholders' perceptions of the relative merits of competing approaches to tobacco control. Our analysis has three implications for research and practice. First, it underlines the importance of approaching corporate managers' public comments on CSR critically and situating them in their economic, political and historical contexts. Second, it illustrates the importance of focusing on the political aims and effects of CSR. Third, by showing how CSR practices are used to stymie evidence-based government regulation, the article underlines the importance of highlighting and developing matrices to assess the negative social impacts of CSR.
A. V. Bogomolov
Full Text Available The article considers corporate culture as a management tool in the economic model of the activity underlying the organization of management of all factors of production (labor, materials, capital and information. Companies with well developed corporate culture are developing successfully. Weak corporate culture can become a source of deep crisis of the entrepreneurial structure. It is emphasized that the set of factors influencing the development of entrepreneurial structures must be supplemented with a factor of effective corporate culture. Reforms aimed at changes in property relations require the creation of an adequate organizational and economic mechanism for the management of corporate enterprises, taking into account current trends in the concentration and specialization of agro-industrial production. A corporate culture is presented that includes the strategic objective of the firm; Standards of personnel behavior; Structural characteristics of personnel, nature, content, working conditions and methods of its organization; Incentive system; System of personnel training. The types of corporate culture and their features are singled out, namely the culture of power, the culture of roles, the culture of tasks and the culture of individuals. The unique essence of the corporate culture, the complexity of its assessment, create certain problems in the management of corporate culture. Corporate culture provides an opportunity to competently and effectively manage the organization. A strong and solid corporate culture is a necessary attribute of a successful company, as it unites employees who identify with their organization and strive to achieve a common goal by joint efforts. In such a company, key corporate values are shared by all members of the organization, the dominant culture strongly influences the behavior of employees, the need for high structuring and formalization of the company’s activity disappears, and the turnover of staff
The main purpose of this corporate plan is to describe the broad programme of work for the planning period and the manner in which it is to be implemented, to identify the strategic and specific objectives and to make the necessary financial forecasts. (author)
Full Text Available The subject matter of this article is to present a working typology of different texts existing in corporate discourse. The data for the following analysis are drawn from various groups of documents existing in Nestle Corporation. The division into categories was possible after highlighting the most discriminative features of the texts under investigation. Moreover, it gives me the possibility to reveal how texts are shaped by contexts in which they exist. Bearing the above in mind, we must not forget that written utterances are always influenced by different but closely related parameters, such as a sender, a recipient, a particular incident and an aim of the conversation – to be more precise they cannot exist independently. This paper attempts at pointing out the weakness and merits of the corporate discourse communication system in the described company and by doing so, facilitate the flow of information among all departments, employees and factories.
Ali, Imran; Ali, Jawaria Fatima
Corporate social responsibility (CSR) has been outlined as voluntarily additional legal duties of organization to serve environment and community. This voluntarily actions of corporate help them to develop reputation which can shape favorable attitude of employees towards work. Employee engagement is an attitude of commitment and involvement of employee towards their work and organization. Researchers have proved that engaged employees are more productive, more likely to achieve corporate go...
Porter, Michael E; Kramer, Mark R
Governments, activists, and the media have become adept at holding companies to account for the social consequences of their actions. In response, corporate social responsibility has emerged as an inescapable priority for business leaders in every country. Frequently, though, CSR efforts are counterproductive, for two reasons. First, they pit business against society, when in reality the two are interdependent. Second, they pressure companies to think of corporate social responsibility in generic ways instead of in the way most appropriate to their individual strategies. The fact is, the prevailing approaches to CSR are so disconnected from strategy as to obscure many great opportunities for companies to benefit society. What a terrible waste. If corporations were to analyze their opportunities for social responsibility using the same frameworks that guide their core business choices, they would discover, as Whole Foods Market, Toyota, and Volvo have done, that CSR can be much more than a cost, a constraint, or a charitable deed--it can be a potent source of innovation and competitive advantage. In this article, Michael Porter and Mark Kramer propose a fundamentally new way to look at the relationship between business and society that does not treat corporate growth and social welfare as a zero-sum game. They introduce a framework that individual companies can use to identify the social consequences of their actions; to discover opportunities to benefit society and themselves by strengthening the competitive context in which they operate; to determine which CSR initiatives they should address; and to find the most effective ways of doing so. Perceiving social responsibility as an opportunity rather than as damage control or a PR campaign requires dramatically different thinking--a mind-set, the authors warn, that will become increasingly important to competitive success.
Spear, Sara; Roper, Stuart
Purpose – A recent area of academic interest within corporate branding and reputation is the use of storytelling in order to differentiate the corporate brand, however there is little empirical research exploring the contents of corporate stories, and how they are used by organisations to build the corporate brand. This paper aims to utilise impression management theory to bring insight into the potential role of corporate stories in shaping the corporate brand. Design/methodology/approach – ...
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This paper focuses on the inter-relationship between corporate governance, financing of corporate growth and stock market development in emerging countries. It explores both theoretically and empirically the nature of the inter-relationships between these phenomena, as well their implications for economic policy. It concentrates on how corporate growth is financed, an area where the literature has identified important anomalies in relation to corporate behaviour and governance. The paper prov...
The following articles have been submitted for possible publication in Teaching English in China. For reasons of space or priority they have not been able to be included. If you are interested in further information about an article please contact the author direct at the address given below.
J. S. Bilonog
Full Text Available In this article attention is focused on social responsibility of business and on necessity to estimate its condition in Ukraine. Materials regarding elements and the principles of corporate social responsibility are structured. On this basis unification of quantitative elements of business social responsibility is offered according to which it is possible to carry out the analysis of the nonfinancial reporting. It is proposed to use not only quantitative techniques of data analysis but also refer to the qualitative ones. As a result of this, the analysis of social reports will be more productive and would minimize subjectivity of the researcher or representatives of the company which are responsible for presenting the information to the general public. The basic principles by which the companies can realize the strategy of corporate social responsibility are considered. Due to the empirical analysis of corporate reports expediency to use specified elements is proved. Reports of the companies in producing and nonproductive sector are analyzed in more detail; features of displaying information on corporate social responsibility are defined. The attention to need of carrying out monitoring researches in the sphere of the corporate social reporting is updated.
Xu, Xiaohe; Tung, Yuk-Ying; Dunaway, R. Gregory
This article constructs a model to predict the likelihood of parental use of corporal punishment on children in two-parent families. Reports that corporal punishment is primarily determined by cultural, human, and social capital that are available to, or already acquired by parents. Discusses an integrated, resource-based theory for predicting use…
Wilson, F C
The author notes several legal, social, philosophical and educational attitudes common to Canada and the United States which have, for centuries, characterized the uses of corporal punishment with children. Specifically, corporal punishment is viewed as a technique for developing discipline within the school system. Inconsistencies in both Canada and the U.S. are noted regarding court decisions and their application in the classroom. Recent revisions to The Ontario Child Welfare Act are discussed in light of its implications for parents and teachers who physically punish their children or students. Research findings related to corporal punishment and their implications for schools are cited. Negative side-effects of administering punishment are also described. The evidence suggests that corporal punishment besides being an ineffective learning technique, is not the uncomplicated, quick solution many may think it. The author concludes by proposing that because of their important role in the lives of developing children and considering the resources devoted to teacher training, teachers should be held as legally accountable for their use of corporal punishment with children as parents are. As well, he indicates the need for (1) increased teacher training in the areas of child management, classroom management and interactional processes; (2) greater opportunity to devise creative problem-solving strategies; and (3) a re-ordering of priorities at universities, colleges and faculties of education which would benefit not only teachers, but ultimately their students.
Anca Diana ȘERBAN
This article aims to operationalize and measure the power of corporate communication and the main strategies that Romanian companies use to communicate their CSR campaigns on Facebook. The study conducts an extensive survey designed to emphasize the corporate communication indicators of power within CSR communication on Facebook and their correlation with the CSR communication strategy used by the first 100 biggest companies in Romania according to their turnover. The most important findings ...
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Authorized cash payments. 321.7 Section 321.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... registration on the front of the security, or by a person authorized or empowered to act for a corporate legal...
Full Text Available In order to operate effectively in a continuously changing and frequently turbulent markets, companies must account for the needs and expectations of both their management and lower-ranking employees. To that end, it is essential that business organizations identify ways to adopt changes that will guarantee their success. One way to improve the market position of a company is to employ the principles of corporate social responsibility. A key requirements as well as a key area of such responsibility is occupational health and safety, whose guidelines fall within the scope of the overall practices enshrined in labor law. A prerequisite for the effective fulfillment of such requirements is to secure competent contractors who will undertake all measures associated with this field. The article notes the issue and examines it against the standards set forth in ISO 26000. The author demonstrates the need to acquire competences that will enable the concerned company to ensure the safe performance of work and the fulfillment of occupational health and safety requirements in conformity with the principles of corporate social responsibility. Only by embracing the rules of CSR under such an approach will a business be able to achieve the desired outcomes.
A. Tencati; F. Perrini
This authoritative book includes cutting-edge insights from leading European and North American scholars who reflect upon business ethics’ foundations, firms, markets and stakeholders in order to design more sustainable patterns of development for business and society. Together, the contributing authors advance critical, innovative and imaginative perspectives to rethink the mainstream models and address the sustainability challenge. Business Ethics and Corporate Sustainability will provi...
Gender quotas for corporate boards can be seen as a way of drawing attention to gendered power within the economy as well as a way to democratize the economy, yet the debate about them has focused on the economic and business benefits of gender equality rather than on gender justice or democracy. This article examines how women’s under-representation in economic decision-making was constituted as an economic problem in the European Union’s gender-equality policies and how the economization of...
Hyman, Irwin A.; And Others
Many alternatives to the use of corporal punishment in the schools exist. Because the mass of survey data collected contraindicates the use of corporal punishment, the burden of proof of its effectiveness should be assumed by those who favor its use. (Author/WI)
Waldman, J Deane; Smith, Howard L; Hood, Jacqueline N
The U.S. healthcare system requires radical, not incremental, change. Management issues in healthcare delivery are fundamentally different from those in the business world. Systems thinking forces a focus on corporate culture, about which there is little hard data. The use of cost/benefit analysis suffers from the lack of any accepted measure of long-term "benefit." The authors make four observations: (1) corporate culture is both part of the cause and part of the cure for healthcare; (2) long-term financial and functional measures are necessary to make evidence-based decisions; (3) valid, nationwide data must be developed regarding the corporate culture of medicine; and (4) direct (unmodified) application of management theory or practices will not achieve sustainable improvements.
Schultz, Thomas L.; Correia, Ana-Paula
This article explores the role of different types of support in corporate online learning programs. Most research has not specifically focused on all of the support factors required to provide a corporate online learning program, although many research studies address several in regards to the research outcome. An effort was made in this article…
Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.
... Capital Corporation (the ``Company''), Ares Capital Management LLC (``ACM'') and Ivy Hill Asset Management...''). The Board has delegated daily management and investment authority to ACM pursuant to an investment advisory and management agreement between ACM and the [[Page 15146
Kolk, A.; Pinkse, J.
In recent years, not only has attention to corporate governance increased but also the notion has broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly
Stanislav E. Kuzmin
Full Text Available The article outlines general characteristics of the sources of law, regulating relations associated with mergers, consolidations, acquisitions of joint stock companies in Russia and corporations in the United States respectively in the Russian legislation and the legislation of the United States and individual States. Both in Russia and in the USA there is a constitutional separation of powers between the Federal authorities and the Subjects of the Federation/States respectively. In both countries legal regulation of mergers and acquisitions of corporations is carried out first of all by a number of laws. These laws fall into three main groups: securities laws, antitrust (competition laws and civil and joint-stock legislation in Russia and corporate laws in the US. All the three groups are federal laws in Russia, while in the US the first two are federal too, but the last one is state laws. It is necessary to highlight the important role of judicial decisions in the United States on legal regulation of mergers, acquisitions, takeovers in comparison with Russia, which is due to the differences in the legal systems of the states in question. However, although Russia is not a state of case law, such legal acts as the resolution of the Plenum of the Supreme Commercial Court will undoubtedly have an impact on law enforcement practice and, consequently, on the regulation of relevant relations. Of particular importance are the findings of the Constitutional Court, whose decisions may cancel acts or their separate provisions provided they are recognized as unconstitutional. Such acts are repealed. Decisions of courts and other bodies based on acts or their separate provisions, recognized by the Constitutional Court of the Russian Federation unconstitutional, are not subject to execution and shall be revised in accordance with the Federal law. The US case law implies existence of a hierarchy of precedents according to which decisions adopted by the
The second edition of the "International Standard Archival Authority Records for Corporate Bodies, Persons, and Families (ISAAR(CPF)2)" focuses on describing entities as they exist in reality, rather than on establishing authorized terms. This change allows authority records to include multiple authorized terms representing an entity as it changed…
Low, Yik Pui
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...
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
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.
Svetlana A. Gusar
Full Text Available Intellectual resources are widely used in the formation of corporate business environment. This environment is a new phenomenon in the system of socio-economic relations. The corporate business environment is a set of economic conditions for the development of entrepreneurship, business life. In this environment, exercise more incentives to work, increasing the level of economic freedom, including the freedom of movement of the resource, including intellectual, production components. It is therefore important and necessary to give its definition from the perspective of both economic and organizational-administrative relations, which is a key objective of this research. In addition, the article carried out a comprehensive assessment of how the corporate environment for the development of regional business and knowledge of the mechanisms of the effect of factors internal and external environment for the development of corporate business environment.
... issuance. Comments Invited Interested persons are invited to submit such written data, views, or arguments... On September 9, 2008, Cirrus Design Corporation applied for a type certificate for their new model... the digital engine control must provide an equivalent reliability to mechanical engine controls. Type...
Kuzmin, Evgeny A
The article presents data on the corporate survival rate in Russia in 1991-2014. The empirical survey was based on a random sample with the average number of non-repeated observations (number of companies) for the survey each year equal to 75,958 (24,236 minimum and 126,953 maximum). The actual limiting mean error ∆ p was 2.24% with 99% integrity. The survey methodology was based on a cross joining of various formal periods in the corporate life cycles (legal and business), which makes it possible to talk about a conventionally active time life of companies' existence with a number of assumptions. The empirical survey values were grouped by Russian regions and industries according to the classifier and consolidated into a single database for analysing the corporate life cycle and their survival rate and searching for deviation dependencies in calculated parameters. Preliminary and incomplete figures were available in the paper entitled "Survival Rate and Lifecycle in Terms of Uncertainty: Review of Companies from Russia and Eastern Europe" (Kuzmin and Guseva, 2016) . The further survey led to filtered processed data with clerical errors excluded. These particular values are available in the article. The survey intended to fill a fact-based gap in various fundamental surveys that involved matters of the corporate life cycle in Russia within the insufficient statistical framework. The data are of interest for an analysis of Russian entrepreneurship, assessment of the market development and incorporation risks in the current business environment. A further heuristic potential is achievable through an ability of forecasted changes in business demography and model building based on the representative data set.
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N. Lord (Nicholas); C.G. van Wingerde (Karin); L. Campbell (Liz)
textabstractThis article analyses how the monies generated for, and from, corporate financial crimes are controlled, concealed, and converted through the use of organisational structures in the form of otherwise legitimate corporate entities and arrangements that serve as vehicles for the
Snider, Keith F.; Halpern, Barton H.; Rendon, Rene G.; Kidalov, Max V.
The article of record as published may be located at http://dx.doi.org/10.1016/j.pursup.2013.01.001 How does government drive the corporate social responsibility of firms that supply it with goods and services? This paper reviews relevant theory and practice to describe ways in which public procurement shapes corporate social responsibility, and it builds upon theory to develop testable propositions to describe these influences. Using the case of U.S. defense procurement, statisti...
The transnational corporations began investing directly in China’s passenger car sector more than 2 decades ago, featuring characters unique in the world. This article, based on a case analysis, fully displays the characters of the transnational corporations in the process of entering the Chinese market, in regard to timing, partner choice, model distribution among different partners and the supplying system under the domination of their subsidiaries, and management of the networks and channels, and others.
EDUARDO GOMES; NADJA DE SOUZA; LARISA ZAITSEVA; OLGA ABAKUMOVA
Corporate social responsibility of business is becoming an increasingly relevant subject of research in political science, sociology, economics and law. The social responsibility of business is becoming the object of close attention of both governmental and nongovernmental organizations, and the priority of its development is provided at the national, supranational and international levels. This article considers the political and legal dimensions of the model of corporate social responsi...
Corporal punishment was an important part of the educational experience of many children educated during the nineteenth and twentieth centuries. It has often been assumed that it was an uncontroversial and widely accepted means of maintaining school discipline. This article questions these assumptions, using autobiographical accounts produced by…
Meijer, M.M.; Kleinnijenhuis, J.
This article examines the influence of business news on corporate reputation. A panel survey was used to measure the reputations of six companies and two professional sectors. Media coverage was analyzed by focusing on the tone of two different types of news. News about the successes of the
LaFrance, Julie; Lehmann, Martin
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....
Ulhøi, John Parm; Welford, Richard
in shaping a new corporate environmentalism and, ten years on, we argue that it is time to step back and critically assess the nature and scope of corporate actions and scientific research within the field of corporate environmental management. This paper starts from the assertions that: (i) disturbing...
Full Text Available The purpose of the article is to show the importance of CSR in companies with the State Treasury. It can be assumed that these companies should as the first obligatory re-porting of CSR activities, and therefore constitute a specific group of companies. Also as an example, selected in this article - Port of Gdynia Authority SA (PGA SA - due to its activity at the interface of social and economic interests with a strong focus on environ-mental protection, should be highly predisposed to the use CSR. The article identifies ar-eas in which the PGA SA implements CSR and what the barriers and needs associated with it are.
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....
Pastore, Raymond S.; Carr-Chellman, Alison A.; Lohmann, Neal
The purpose of this study was to examine the effects of implementing user design strategies within the corporate culture. Using a case study design approach, this article explores the change process within a "Fortune" 100 company in which users were given significant decision-making powers. The main focus is on the unique nature of user design in…
Research and development (R&D) investment affects firms’ growth and reflects their investment energy. However, it is recorded as an expense in financial statements, according to generally accepted accounting principles (e.g., International Financial Statements Standards). This study examines whether firms’ R&D investment has a positive effect on their performance, when they engage in corporate social responsibility. The author focuses on firms that have earned corporate social responsibility ...
Anona F. Armstrong
Full Text Available This paper draws upon theories of leadership and ethics to add to the understanding of ethical and cultural factors that impact on expatriates’ experiences. The paper discusses issues for expatriates, particularly relevant for those who are appointed as leaders of corporations in other countries. The paper addresses a wide range of cultural issues and how expatriates might manage the conflicts and risks emerging from different cultural values, attitudes and practices. Examples of the difficulties faced are given, as are consequences. The article concludes with some general observations, particularly relevant to those people employed as corporate expatriate managers.
Full Text Available This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect and in theory describes excessive tax burden. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of corporation income tax is performed with the use of the full-time equivalent (FTE method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurement of administrative costs performed by the Organisation for Economic Co-operation and Development on the timeline ranging from year 2009 to 2011. The author of this article performed his own measurements concerning the direct administrative costs related to the collection of tax on income of legal persons in the Czech Republic. Results achieved in the respective monitored years are lower by the average (in the Czech Republic 2 percentage of ca 1.66 percentage points in relation to the average value of direct administrative costs of the Czech tax system.
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Argandoña, Antonio; von Weltzien Hoivik, Heidi
This article serves as an introduction to the collection of papers in this monographic issue on "What the European tradition can teach about Corporate Social Responsibility" and presents the project's rationale and main hypotheses. We maintain that Corporate Social Responsibility (CSR) is an ethical concept, that demands for socially responsible actions have existed since before the Industrial Revolution and that companies have responded to them, especially in Europe, and that the content of ...
Full Text Available As a response to increasing influences of transnational corporations (TNCs over the lives of the poor, development NGOs have tried to promote their responsibility in cooperative ways: partnership in development projects and voluntary regulations. Notwithstanding some degree of success, these cooperative ways have failed to bring fundamental changes to TNCs. This article outlines the limitations of the mainstream corporate social responsibility (CSR and the potential of grassroots social movements to make TNCs accountable. People in developing countries have been neglected in the CSR agenda; however, they have power to change corporations as labourers, consumers and citizens. Drawing on case studies, this article suggests that NGOs should support grassroots people in building global networks, constructing collective values and creating the information flow in order to overcome the current shortcomings of community-driven social movements. For these new roles as advocates and facilitators for grassroots movements, NGOs need to transform themselves by pursuing core values.
Knudsen, Jette Steen
While proponents of Corporate Social Responsibility (CSR) have suggested that CSR initiatives should be integrated into mainstream business activities as ‘strategic CSR’ or ‘shared value’, research is lacking that explores how CSR initiatives are integrated in companies. This article compares CSR...... initiatives to human resource management (HRM) initiatives, which have a longer tradition of being integrated into company strategy. The focus is on gender diversity and CSR initiatives in a US multinational corporation (MNC). The MNC sees gender diversity as an integral part of business activities...
Full Text Available This paper deals with the issue of the management cycle of Competitive Intelligence. The author describes the process of Competitive Intelligence in Czech corporate management. He concludes that in most cases, the Competitive Intelligence operations are directed by the top management, and the attention of Competitive Intelligence is being paid to Key Intelligence Topics (KIT. The Competitive Intelligence is then focused on the output of strategic analyses, complemented in some cases with a summary (synthesis of acquired intelligence plus some signal intelligence (SIGINT. The results of the Competitive Intelligence produced in such a way are actually the outputs mostly applicable in operational management and mostly unsuitable for strategic management. However, top managers abroad almost invariably need the data relevant to the future situation since their decisions are of strategic nature. The following section of the paper is devoted to the conceptual solution of Competitive Intelligence, i.e. the Competitive Intelligence objectives linked with the development strategy of the corporation. Here the author arrives at three basic development strategies: a. the corporation desires status quo, i.e. to keep its market position as it is, b. the corporation is out to expand, and c. the corporation intends not only to keep its existing and dominant market position but strives for its long-term dominance to last.
Fransen, L.W.; Burgoon, B.
This article explores why companies choose some Corporate Responsibility initiatives over others. The focus is on competing voluntary programs to oversee and protect labor standards. These programs may differ with regard to two aspects: the governance of the program and the financial and managerial