78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation
2013-08-20
... 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...
78 FR 52870 - Airworthiness Directives; Beechcraft Corporation Airplanes
2013-08-27
... Airworthiness Directives; Beechcraft Corporation Airplanes AGENCY: Federal Aviation Administration (FAA), DOT... (AD) for certain Beechcraft Corporation (type certificate previously held by Hawker Beechcraft Corporation) Models 1900, 1900C, and 1900D airplanes. This proposed AD was prompted by reports of cracking in...
77 FR 64693 - Airworthiness Directives; Hawker Beechcraft Corporation Airplanes
2012-10-23
... Directives; Hawker Beechcraft Corporation Airplanes AGENCY: Federal Aviation Administration (FAA), DOT... Beechcraft Corporation Model G58 airplanes. This AD was prompted by notification from Hawker Beechcraft Corporation that certain affected aircraft were produced with the incorrect gauge wiring installed. This AD...
77 FR 64695 - Airworthiness Directives; Hawker Beechcraft Corporation Airplanes
2012-10-23
... Airworthiness Directives; Hawker Beechcraft Corporation Airplanes AGENCY: Federal Aviation Administration (FAA... Hawker Beechcraft Corporation Model C90GTi (King Air) airplanes. This AD was prompted by reports of... service information identified in this AD, contact Hawker Beechcraft Corporation, 10511 E. Central Ave...
77 FR 29214 - Airworthiness Directives; Hawker Beechcraft Corporation Airplanes
2012-05-17
... Airworthiness Directives; Hawker Beechcraft Corporation Airplanes AGENCY: Federal Aviation Administration (FAA... Hawker Beechcraft Corporation Models 58 and G58 airplanes. This AD was prompted by installation of... this AD, contact Hawker Beechcraft Corporation, B091-A04, 10511 E. Central Ave., Wichita, Kansas 67206...
77 FR 66566 - Airworthiness Directives; Hawker Beechcraft Corporation
2012-11-06
... Corporation AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed rulemaking (NPRM). SUMMARY: We propose to adopt a new airworthiness directive (AD) for certain Hawker Beechcraft Corporation... Beechcraft Corporation, B091-A04, 10511 E. Central Ave., Wichita, Kansas 67206; telephone: 1 (800) 429-5372...
77 FR 12757 - Airworthiness Directives; Hawker Beechcraft Corporation Airplanes
2012-03-02
... Corporation Airplanes AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed... Beechcraft Corporation Models 58 and G58 airplanes. This proposed AD was prompted by installation of... information identified in this proposed AD, contact Hawker Beechcraft Corporation, B091-A04, 10511 E. Central...
78 FR 42724 - Airworthiness Directives; Beechcraft Corporation Airplanes
2013-07-17
... Corporation Airplanes AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed... certain Beechcraft Corporation Models 1900, 1900C, and 1900D airplanes. AD 2011-27-51 currently requires... Corporation at P.O. Box 85, Wichita, Kansas 67201-0085; telephone: (800) 429-5372 or (316) 676-3140; Internet...
78 FR 28540 - Airworthiness Directives; Hawker Beechcraft Corporation
2013-05-15
... Corporation AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Supplemental notice of proposed... directive (AD) for certain Hawker Beechcraft Corporation (HBC) Models 58, 58TC, 58P, 95C55, E55, and 56TC... identified in this proposed AD, contact Hawker [[Page 28541
2012-05-29
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,901] Hawker Beech Craft Defense Company, LLC, Also Known As Hawker Beechcraft Corporation, Also Known As Hawker Beechcraft International SVC, Also Known As Rapid Surplus Parts, Also Known As Hawker Beechcraft Svcs, Also Known As Travel...
75 FR 11433 - Airworthiness Directives; Hawker Beechcraft Corporation Model G58 Airplanes
2010-03-11
... certain Hawker Beechcraft Corporation Model G58 airplanes. This AD requires inspecting the installation of... brake reservoir tubing and the heater fuel pump wiring for minimum clearance and installing acceptable... correct inadequate clearance of the brake reservoir tubing and the heater fuel pump wiring, which could...
78 FR 73689 - Airworthiness Directives; Beechcraft Corporation Airplanes
2013-12-09
... are necessary. Costs of Compliance Too Low Scott Lewis stated the costs supplied by Beechcraft are too... Compliance We estimate that this AD affects 400 airplanes. We estimate the following costs to comply with...; Internet: http://www.beechcraft.com/customer_support/contact_us/ . You may view this referenced service...
2012-03-05
... Certification Office, FAA, 1701 Columbia Avenue, College Park, Georgia 30337; phone: (404) 474-5583; fax: (404... applies to all Hawker Beechcraft Corporation Models 95-C55, D55, E55, 58, and 58A airplanes equipped with... the Docket Office (phone: 800-647-5527) is Document Management Facility, U.S. Department of...
2013-06-17
... Corporation (Type Certificate Previously Held by Raytheon Aircraft Company) Model BAe.125 Series 800A... structural damage or lead to divergent flutter, and result in loss of integrity of the wing, loss of control... to divergent flutter, and result in loss of integrity of the wing, loss of control of the airplane...
Does Ownership Type Matter for Corporate Social Responsibility?
Dam, L.; Scholtens, B.
Manuscript Type: Empirical Research Question/Issue: This study examines how different types of owners relate to corporate social responsibility ( CSR). Research Findings/Insights: We use firm-level data for more than 600 European firms from 16 countries and 35 industries for 2005. We find that
Socio-psychological climate in organizations with various types of corporate culture
Directory of Open Access Journals (Sweden)
Antonova Natalia Viktorovna
2014-01-01
Full Text Available The paper analyzes interrelation of socio-psychological climate and corporate culture in organization. The paper demonstrates that there is a meaningful relation between the type of corporate culture and socio-psychological climate, thus the most favorable psychological climate is observed in organization with clan-type culture, while prevalence of hierarchical and market-type cultures is associated with reduction of favorable features of socio-psychological climate. Results of this study may be applied in management, organizational consulting, coaching.
75 FR 18256 - Petition for Exemption; Summary of Petition Received
2010-04-09
... Federal holidays. FOR FURTHER INFORMATION CONTACT: Mr. Leslie B. Taylor, phone (816) 329- 4134, fax (816) 320-4090, e-mail leslie.b.taylor@faa.gov . This notice is published pursuant to 14 CFR 11.85. Issued... Affected: 14 CFR 23.783(f)(1). Description of Relief Sought: Hawker Beechcraft Corporation (HBC) requests...
Directory of Open Access Journals (Sweden)
Amanda Chrysanti
2015-12-01
Full Text Available Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure.
Harsh corporal punishment of Yemeni children: occurrence, type and associations.
Alyahri, Abdullah; Goodman, Robert
2008-08-01
To examine the occurrence, type and associations of harsh corporal punishment in Yemen. Caregiver and teacher reports were obtained on 1,196 Yemeni 7-10-year olds obtained by systematic random sampling of children in the 1st to 4th grades of urban and rural schools. Caregivers (86% mothers) reported on disciplinary practices, socio-familial background, and child psychopathology. Teachers reported on school performance and child psychopathology. More than half of the rural caregivers and about a quarter of the urban caregivers reported using harsh corporal punishment (hitting children with implements, tying them up, pinching them, or biting them). Harsh corporal punishment was significantly associated with poor school performance and both behavioral and emotional difficulties. The socio-familial factors that were independently associated with harsh corporal punishment were: rural area, male gender of the child, low maternal education, and large family size. Harsh corporal punishment is very common in Yemen. International findings suggest that the association with school failure and psychological maladjustment may well be causal. Promoting parental use of effective and non-violent disciplinary methods should be a public health priority. Yemen urgently needs to develop and evaluate programs that teach parents how to use culturally appropriate rewards and non-abusive sanctions to shape children's behavior without stunting their academic and emotional development. Persuading parents to adopt such approaches may need programs that focus not just on techniques but also on attitudes, e.g. challenging the commonly held belief that children will not develop properly unless they are beaten when they do wrong.
Harsh Corporal Punishment of Yemeni Children: Occurrence, Type and Associations
Alyahri, Abdullah; Goodman, Robert
2008-01-01
Objective: To examine the occurrence, type and associations of harsh corporal punishment in Yemen. Methods: Caregiver and teacher reports were obtained on 1,196 Yemeni 7-10-year olds obtained by systematic random sampling of children in the 1st to 4th grades of urban and rural schools. Caregivers (86% mothers) reported on disciplinary practices,…
Directory of Open Access Journals (Sweden)
Etty Murwaningsari
2009-01-01
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
2010-05-17
... lightning strike protection for proper installation of metal oxide varistor (MOV) and spark gap wiring. This... issuing this AD to detect and correct improper installation of the MOV and spark gap wiring, which could.... September 2009. wiring installation for the MOV and spark gap. Alternative Methods of Compliance (AMOCs) (g...
2010-02-23
... protection for proper installation of MOV and spark gap wiring. The service information also describes... strike protection for proper installation of MOV and spark gap wiring. This proposed AD would also... issuing this AD to detect and correct improper installation of the MOV and spark gap wiring, which could...
The Effects of Types of Training Evaluation on Support of Training among Corporate Managers.
Kusy, Mitchell E., Jr.
A study was conducted to determine which type of training evaluation method elicited the most management support of the training function among corporate managers. The investigator designed and distributed a case study survey instrument called the Training Evaluation Methods Survey (TEMS) to assess the extent of management support for each type of…
Strategic corporate sustainability
DEFF Research Database (Denmark)
Grewatsch, Sylvia; Rohrbeck, René; Madsen, Henning
antecedents and outcomes. To overcome this limitation we propose an integrated typology which may facilitate more research on the link between corporate sustainability performance (CSP) and corporate financial performance (CFP). Our expectation is that the strategy type might play a moderating or mediating...
Knowledge Communication in Green Corporate Marketing
DEFF Research Database (Denmark)
Maier, Carmen Daniela
2011-01-01
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...
Corporate responses to stakeholder activism
DEFF Research Database (Denmark)
Uldam, Julie; Krause Hansen, Hans
2017-01-01
Corporations are increasingly expected to act responsibly. The purpose of this paper is to examine two types of corporate responses to these expectations: overt and covert responses. Specifically, it examines oil companies’ involvement in multi-stakeholder initiatives and sponsorships (overt...
Corporate Branding and Corporate Reputation
DEFF Research Database (Denmark)
Karmark, Esben
2013-01-01
Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through o...... for corporate brands and corporate communication.......Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through...... organizational culture and identity, and how, although characterized by parallel developments, new ideas and models from a “third” wave of corporate branding challenge prevailing assumptions of corporate reputation particularly in terms of the assumptions that reputations emerge from authentic and transparent...
Directory of Open Access Journals (Sweden)
Dongmin Lee
2016-12-01
Full Text Available The variety of socially responsible corporate activities employed in the agrifood industry has been broadening. An increasing number of agrifood companies have been employing strategic approaches to socially responsible activities, reinforced by Porter and Kramer’s concept of creating shared value (CSV. This study compares the effects on corporate evaluations of two socially responsible corporate activities: philanthropic giving and CSV. Because prior studies concerning the effects of corporate prosocial behaviors on consumer responses have yielded mixed results, the present study examines the effects of a priori perceptions of companies by using corporate stereotypes as moderators. The results show that the type of socially responsible corporate activity (CSV vs. philanthropic giving does not influence corporate evaluations. However, in cases of CSV (vs. philanthropic giving, consumers evaluate an unwarm but competent company more attractively and place higher value on an incompetent but warm company. This research is important not only for enriching existing literature, but also for providing guidelines to practitioners with respect to selecting appropriate corporate initiatives based on perceived consumer stereotypes.
CORPORATE GOVERNANCE PRACTICES IN INDIA – A STUDY
Navneet Kaur*
2018-01-01
The primary driver mentioned behind the corporate governance practice is the interest of the stakeholders. Indian corporate governance has taken major steps toward becoming a system capable of inspiring confidence among institutions and increase foreign investors. The overall purpose of study is provide an overview of various components of corporate governance and the conclusion of study is idea about how much important corporate governance is for all types of corporations and how these corpo...
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Directory of Open Access Journals (Sweden)
Nuralifmida Ayu Annisa
2012-05-01
Full Text Available This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap. Other results show that the tax avoidance activity as measured withproxy book tax gap are not affected significantly by institutional ownership and board ofcommissioners. Limitation of this study is not to use each type of industries as control variable socan’t identify the direct effect from type of industry on tax avoidance. Another limitation of thisstudy is use corporate governance’s proxy separately, so it can’t capture the full effect ofcorporate governance. Keywords:corporate governance, ownership structure, board of commissioners, audit committee,tax avoidance, book tax gap.
77 FR 34281 - Airworthiness Directives; Schweizer Aircraft Corporation
2012-06-11
... Corporation AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed rulemaking (NPRM... Corporation (Schweizer) Model 269D and Model 269D Configuration A helicopters. The type certificate for these models is currently held by Sikorsky Aircraft Corporation (Sikorsky). This proposal is prompted by...
Corporate Law and Corporate Governance
Roberta Romano
1998-01-01
We have seen a revival in interest in corporate law and corporate governance since the 1980s, as researchers applied the tools of the new institutional economics and modern corporate finance to analyze the new transactions emerging in the 1980s takeover wave. This article focuses on three mechanisms of corporate governance to illustrate the analytical usefulness of transaction cost economics for corporate law. They are the board of directors; relational investing, a form of block ownership in...
Predictors of Parental Use of Corporal Punishment in Ukraine.
Grogan-Kaylor, Andrew; Burlaka, Viktor; Ma, Julie; Lee, Shawna; Castillo, Berenice; Churakova, Iuliia
2018-05-01
Despite a great deal of evidence that corporal punishment is harmful, corporal punishment is still very prevalent worldwide. We examine predictors of different types of corporal punishment among Ukrainian mothers in 12 communities across Ukraine. Findings suggest that maternal spirituality, maternal coping styles, family communication, and some demographic characteristics are predictive of mothers' use of corporal punishment.
Managing Corporate Reputation Through Corporate Branding
DEFF Research Database (Denmark)
Schultz, Majken; Hatch, Mary Jo; Adams, Nick
2012-01-01
This article, which concentrates on symbolic management by explaining the role of corporate branding in managing corporate reputation, using Novo Nordisk as a case study, presents three perspectives on corporate branding: the marketing perspective, the organisational perspective and the co...... is a way to influence corporate reputation. The Novo Nordisk management believes the data indicate that corporate branding influenced reputation more than the other way around. Formal brand management practices may work considerably better when they complement rather than try to control existing forces......-creation perspective. The three perspectives reviewed show the possibility of developing a multidisciplinary conceptualisation of corporate branding. They all offer insights important to managing organisations as corporate brands in a multi-stakeholder context and thus to the likelihood that corporate branding...
General characteristics and types of subjective duties in corporate legal relations
Надьон, Вікторія Валентинівна
2017-01-01
The processes of reforming social relations in the conditions of integration ofUkraine's economic system into the European community call for the improvement of domestic legislation in this area and the scientific substantiation of the legal problems that arise there. One of these problems is the essence of subjective responsibility in corporate legal relations.Legislative regulation of corporate legal relations takes place through the establishment of certain rights and responsibilities for ...
Transformation processes of the corporate development in Russia: corporate social responsibility
Directory of Open Access Journals (Sweden)
Zhanna Sergeyevna Belyayeva
2011-03-01
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.
Directory of Open Access Journals (Sweden)
Oscar Licandro
2017-01-01
Full Text Available Corporate Volunteering (CV is a phenomenon that emerged in the second half of the 20th century and began to grow and globalize at the beginning of the 21st century. There seems to be a consensus that the recent growth of Corporate Volunteering is related to the development and growing legitimacy of the concept of Corporate Social Responsibility (CSR. Nevertheless, the theoretical discussion on how the two concepts (Corporate Volunteering and Corporate Social Responsibility are related is just beginning, while empirical research on how this relationship operates in corporate practice is still incipient. This paper presents preliminary results of a research on this subject carried out in Uruguay in 2016. This is a statistical study that analyses the relationship between the application of corporate volunteering activities and the incorporation of a CSR approach to the management of companies. The incorporation of both types of practices is measured by a self-assessment questionnaire that includes 81 indicators (using a Likert scale to assess them, which were designed based on ISO 26000 Guidance of Social Responsibility. The questionnaire was administered to 96 companies, using a comparative analysis between those that practice Corporate Volunteering and those which do not. The results obtained allow us to support the hypothesis that the application of Corporate Volunteering is positively associated with the incorporation of CSR when managing the relationship between the company and its employees and also with the community. Moreover, these results contribute to a better understanding on how both concepts are related.
Corporate contestability and corporate expropriation
Directory of Open Access Journals (Sweden)
Abdul Hadi Zulkafli
2016-12-01
Full Text Available This paper presents evidence on the role of ownership in dealing with corporate expropriation of listed companies in Malaysia. From the perspective of expropriation, a single controlling shareholder is always associated with such behavior due to their power and control at the expense of minority shareholder. However, subsequent individual or coalition of large shareholders can be an important corporate governance tool by providing effective monitoring that would lessen the possibility of expropriation by the controlling shareholder. Relating to that, this study evaluates the role of controlling and large shareholders in dealing with corporate expropriation. It is found that there is a negative relationship between single controlling shareholders and dividend payout ratio indicating that firms with only controlling shareholder will pay a lower dividend due to possible expropriation through profit diversion by controlling shareholder. Using Herfindahl Index as a proxy for ownership contestability, the presence of large shareholders along with controlling shareholder has a positive relationship with dividend payout implying that increased contestability helps to curb the power of controlling shareholder to expropriate fund for their own benefit. In accordance with agency theory, the outcome suggests that large shareholders play a monitoring role in minimizing the Type II agency problem. It is also verifying the argument made based on the Catering Theory of Dividend that the presence of large shareholder brings benefit to all shareholders as they are able to reduce profit diversion by demanding for higher dividend
A Methodology for Distributing the Corporate Database.
McFadden, Fred R.
The trend to distributed processing is being fueled by numerous forces, including advances in technology, corporate downsizing, increasing user sophistication, and acquisitions and mergers. Increasingly, the trend in corporate information systems (IS) departments is toward sharing resources over a network of multiple types of processors, operating…
Corporate design of the faculties oriented on management in the Slovak republic
Misun, Juraj
2009-01-01
The corporate design belongs along with the corporate communication and the corporate behavior to the set of instruments of the corporate identity. Through the corporate design the company introduces itself to the environment. The components of the corporate design are the logotype/brand, the corporate type, the corporate color, the raster, the product design and the communication design. Maybe the most visible medium of the corporate design is in the mean time the World Wide Web. The corpora...
Corporate against corporate management
Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana
2010-01-01
In contemporary economic performance, corporate governance is considered an essential prerequisite in building a successful system for creating an attractive investment climate, which is characterized by competing companies oriented and efficient financial markets. Good corporate governance is based on principles of transparency, bias, efficiency, timeliness, completeness and accuracy of information at all levels of management. Companies with good corporate governance and afford easier acc...
Corporate Social Responsibility for Sustainability
Directory of Open Access Journals (Sweden)
Wojciech Przychodzeń
2014-06-01
Full Text Available Purpose: The purpose of this paper is to is to provide insights on implementing corporate social responsibility for sustainability (CSRS concept and show how it differs from basic corporate social responsibility (CSR. Methodology: The paper discusses major issues with references to existing literature and real business cases from S&P500 consumer discretionary sector. Findings: The main fi nding of this paper is that CSRS could provide the company with a competitive advantage as a growing number of consumers become more sustainable conscious. It could also help to overcome the increasing consumers’ skepticism towards corporate social responsibility practices. Finally, it can also be seen as a step forward in defi ning what types of corporate activities are associated with desirable social and environmental gains. Research limitations: Our sample was restricted to the U.S. fi rms from the consumer discretionary sector. Therefore, conclusions should not be generalized to other markets. Our study is based on the analysis of environmental and social responsibility statements and assumes that they accurately represent corporate commitment in majority of the cases. Practical implications: CSRS offers corporations the opportunity to use their unique skills, culture, values, resources, and management capabilities to lead social progress by making sustainability part of its internal corporate logic. Originality: The paper raises the importance of the different conditions necessary for making sustainable development concept an important part of corporate strategy.
Etty Murwaningsari
2009-01-01
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...
Corporate rebranding: effects of corporate visual identity changes on employees and consumers
Bolhuis, W.; de Jong, Menno D.T.; van den Bosch, A.L.M.
2018-01-01
Many organizations invest periodically in a new corporate visual identity (CVI). This study investigates the main effects of CVI changes in four organizations, taking into account three independent variables: stakeholder type (employees vs. consumers), the specific organization, and communication
DEFF Research Database (Denmark)
Waddock, Sandra; Rasche, Andreas
2015-01-01
We define and discuss the concept of corporate responsibility. We suggest that corporate responsibility has some unique characteristics, which makes it different from earlier conceptions of corporate social responsibility. Our discussion further shows commonalities and differences between corporate...... responsibility and related concepts, such as corporate citizenship and business ethics. We also outline some ways in which corporations have implemented corporate responsibility in practice....
The Role of Corporate Culture in the Financial Industry
Barth, Andreas
2015-01-01
This paper analyzes the role of corporate culture in the financial industry. Theoretical literature emphasizes the role of corporate culture in the sorting process of workers into firms. We take this argument to the empirics and analyze whether banks that differ in their corporate culture use different compensation schemes in order to attract a specific type of workers. In a second step, we combine the role of corporate culture with the literature on CEO compensation and risk-taking and analy...
Crisis communication as an important tool of corporate management
Francová, Martina
2009-01-01
Theory-metodological part: definition of basic terms as corporation -- corporation surroundings, corporate identity and image; extraordinary incident, crisis situation, crisis, crisis management; brief definition of legislative-juristic environment. Definition of the term communications -- common aspects and types of communication. Crisis communication, analysis of available methods of crisis communication in a company, analysis of available tools of crisis communication in a company. Practic...
Corporate equality and equity prices: Doing well while doing good?
Fu, Shihe; Shan, Liwei
2009-01-01
Two competing hypotheses, value enhancing and value discounting, state that implementing socially responsible corporate policies can have positive or negative effects on firm value. This paper tests how a specific type of social responsibility–corporate equality–affects firm value. Corporate equality is measured by the corporate equality index (CEI). This index quantifies how companies treat their gay, lesbian, bisexual, and transgender employees, consumers, and investors. Using a sample of C...
25 CFR 226.8 - Corporation and corporate information.
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...
Mentovich, Avital; Huq, Aziz; Cerf, Moran
2016-04-01
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).
Murwaningsari, Etty
2010-01-01
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...
Interactions between nation branding and corporate branding | Najm ...
African Journals Online (AJOL)
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 ...
Directory of Open Access Journals (Sweden)
Ismawati Haribowo
2016-01-01
Full Text Available This study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia. This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.bi.go.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1 Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2 The size of the BOC significant effect on the disclosure of corporate social responsibility. (3 The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4 The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5 The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6 The composition of the independent audit committee has no significant effect on the disclosure of corporate social
Corporate crime: Criminological and cultural aspects
Directory of Open Access Journals (Sweden)
Keković Zoran
2011-01-01
analyze criminological, cultural and other aspects of corporate crime and point to some potentially positive effects of measures based on the understanding of the characteristics and functioning of contemporary corporations. The first part of the article highlights the concept and features of corporate crime and suggests a broad criminological definition which encompasses its numerous aspects. The authors then focus on cultural aspects of corporate crime and the role of corporate culture type in choosing the criminal behavior as a way of gaining profit. In the second part, the authors examine the concept of internal corporate security culture and analyze basic models of corporate criminal liability and their relation to the concept of corporate security culture.
Corporate social responsibility audit: Theoretical aspects
Directory of Open Access Journals (Sweden)
Artem Koldovskyi
2015-08-01
Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.
Directory of Open Access Journals (Sweden)
Hanna Kim
2015-03-01
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.
P. Quiry; Y. Le Fur; A. Salvi; M. Dallocchio; P. Vernimmen
2011-01-01
Corporate Finance: Theory and Practice, 3rd Edition, the website www.vernimmen.com and the Vernimmen.com newsletter are all written and created by an author team who are both investment bankers/corporate financiers and academics. This book covers the theory and practice of Corporate Finance from a truly European perspective. It shows how to use financial theory to solve practical problems and is written for students of corporate finance and financial analysis and practising corporate financie...
Corporate Social Responsibility of Multinational Oil Corporations to ...
African Journals Online (AJOL)
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' ...
How Corporate Governance Affects Strategy of Corporations : - Lessons from Enron Corporation -
Ahmed, Hameed; Najam, Ali
2006-01-01
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...
Corporate identity as a factor of corporate security
Perelygina, Elena
2011-01-01
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.
Corporate Identity as a Factor of Corporate Security
Directory of Open Access Journals (Sweden)
Elena B. Perelygina
2011-01-01
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.
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Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility
Sun Mei; Nagata Katsuya; Onoda Hiroshi
2011-01-01
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...
DESCRIPTIVE ANALYSIS OF CORPORATE CULTURE FOLLOWING THE CHANGES
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Elenko Zahariev
2016-09-01
Full Text Available Corporate culture more sensibly makes additions to the economic knowledge, accompanies the strategy and tactics in management. It feels in manners and overall activity of the organization - it is empathy and tolerance, respect and responsibility. The new corporate culture transforms each participant, changes his/her mind in the general collaborations and working habits. The new corporate culture requires improving the management style. It is no longer necessary the leader only to rule, to administer and control, but to lead and inspire. The leader sets challenging targets, optimizes the performance of the teams, fuels an optimistic mood and faith, gains agreement between workers, monitors and evaluate the work in a fair way. Current study raises the problem of interpreting cultural profiles in modern organizations and analyzes corporate culture after the changes during the transition period in Bulgaria. The descriptive analysis of corporate culture allows the relatively precise identification of its various types based on the accepted classification signs.
2013-08-27
...,506R] Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate... Headquarters: Corporate Departments (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems... (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems, Legal & Regulatory, Risk...
Debt financing structure within the state-owned corporations in Kenya
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Micah Odhiambo Nyamita
2015-05-01
Full Text Available The current public sector financial management reforms agenda within the state-owned corporations in Kenya aimed at integrating and aligning their performance to vision 2030, has not yet achieved the traction required. This study, therefore, examined the different types of debt financing strategies applied by the various state-owned corporations in Kenya, in comparison to those applied by state-owned corporations from developed and developing economies. The study specifically revealed that private debt financing, through bank loans and payables is commonly used amongst Kenyan state-owned corporations. While, most state-owned corporations from developed and developing economies, such as in America, Europe, Asia and South Africa, use public debt financing, through financial securities, traded in both domestic and international capital markets.
Corporate Taxation and Corporate Governance
DEFF Research Database (Denmark)
Köthenbürger, Marko; Stimmelmayr, Michael
2009-01-01
if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...
The Freedom of Information Act and Government's Corporate Information Files.
Kielbowicz, Richard B.
1978-01-01
Discusses exemptions to the Freedom of Information Act that prevent disclosure of some types of corporate information supplied to the federal government. Examines case law that has developed around these exemptions and gages the degree to which they block access to corporate information held by the government. (GW)
Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea
Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo
2010-01-01
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...
DEFF Research Database (Denmark)
Herlin, Heidi; Thusgaard Pedersen, Janni
2013-01-01
action between business and NGOs through convening, translation, collaboration, and mediation. Our study provides valuable insights into the tri-part relationship of company foundation NGO by discussing the implications of corporate foundations taking an active role in the realm of corporate social...... responsibility (CSR). The paper hence illuminates the fascinating and overlooked role of corporate foundations as potential bridges between business and civil society. It also informs theory on boundary organizations by clarifying challenges and limits of such institutions.......This paper aims to explore the potential of Danish corporate foundations as boundary organizations facilitating relationships between their founding companies and non-governmental organizations (NGOs). Hitherto, research has been silent about the role of corporate foundations in relation to cross...
The Russia Corporate Governance Manual : Part I. Corporate Governance Introduced
International Finance Corporation; U.S. Department of Commerce
2004-01-01
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...
Corporate apologia and the attribution of guilt
DEFF Research Database (Denmark)
Bülow-Møller, Anne Marie
This paper argues that in the difficult disciplines of crisis communication and image restoration, attribution theory has explanatory value. Corporate apologia - the explanations that an organisation offers after an attack - differs with the type of crisis it is designed to diffuse, and if the cr......, and if the crisis concerns legitimacy, the art is to shift the public attribution of guilt or responsibility. The case of Arla vs Hirtshals is used to demonstrate how a concerted effort in impression management succeeded in just such a shift.......This paper argues that in the difficult disciplines of crisis communication and image restoration, attribution theory has explanatory value. Corporate apologia - the explanations that an organisation offers after an attack - differs with the type of crisis it is designed to diffuse...
THE IMPACT OF CORPORATE GOVERNANCE QUALITY ON COMPANIES
Directory of Open Access Journals (Sweden)
IONESCU ALIN
2015-08-01
Full Text Available Corporate governance represents a current topic, with a considerable importance in field of economic research of the last decades, even more so in most developed and developing countries the companies listed at stock exchange are forced to adopt and implement several national and international recommendations regarding corporate practices. In the context of recent years, considering the maturity of financial system of developed countries, international organizations and researchers attention was focused especially on analyzing corporate governance concept in developing countries. The main purpose of this paper is to estimate the impact of corporate governance quality on the performance of the companies, taking into account a series of data provided by the World Bank database (www.enterprisesurveys.org in case of 82 developing countries around the world. In this regard, using the principal components analysis, were constructed two informational synthetic indicators: one which describes the corporate governance quality and one for companies performances of analyzed countries. Thus, in assessing the quality level of corporate governance were tacked into account some aspects considered relevant in the literature, such as the type of the companies, innovation, corporate social responsibility, transparency and quality of workforce, while corporate performance has been defined and quantified in terms of issues such as annual real growth of sales, growth of labor productivity and capacity utilization. In this context, the impact of corporate governance quality on the firms performance was tested using the generalized linear model framework and the main result of the study consists in the thesis that, in analyzed countries, companies performance index is significantly influenced by the corporate governance quality index.
Analytic hierarchy process analysis for choosing a corporate social entrepreneurship strategy
Directory of Open Access Journals (Sweden)
Hadad Shahrazad
2015-10-01
Full Text Available After conducting an extensive analysis of both the specialised literature and practice and identifying three types of corporate social entrepreneurship in my PhD thesis titled “Corporate social entrepreneurship - the new paradigm of reshaping and rethinking business”, I decided to determine which of the three approaches is mostly suited for the Romanian market. The three types of corporate social entrepreneurship: corporate social entrepreneurship as local development tool, corporate social entrepreneurship as market development tool, and corporate social entrepreneurship as transformational innovation tool were organised as the alternatives of a carefully constructed hierarchy having as criteria: return on investment (which does not necessarily refer to the money that the company invests in the strategy; the term is derived from sustainability and scalability, degree of novelty, pre-entry knowledge and interest in solving the communities’ social problems. The questionnaire constructed based on the hierarchy using analytic hierarchy processes was distributed to experts (business developers coming from the following industries or sectors: beverages, IT, banking, furniture, and automotive. The research reveals which is the approach most likely to be employed by Romanian business developers. The results may be inferred to the sum of businesses represented by the expert business developers who were part of the research.
Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan
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Salmah Pattisahusiwa
2017-06-01
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.
DEFF Research Database (Denmark)
Lassen, Astrid Heidemann
Corporate entrepreneurship is often highlighted as being more relevant than ever, as a viable means for existing organizations to pursue creative new solutions to the complex challenges facing firms today. This includes continuously exploring and exploiting previously unexploited opportunities......, and thereby moving the organization to a new state of being. In spite of a general consensus on a strong interlinkage between the concepts of innovation and corporate entrepreneurship, the nature of this linkage is rarely addressed directly. This has made further research in the two areas problematic, mainly...... nature of corporate entrepreneurship and innovation by exploring the role played by innovation in corporate entrepreneurship. - Develop a framework of corporate entrepreneurial innovation which facilitates an understanding of challenges related hereto and practices applied to overcome these challenges...
2011-11-21
...; Special Conditions No. 25-452-SC] Special Conditions: Gulfstream Aerospace Corporation, Model GVI Airplane... Aerospace Corporation Model GVI airplane. This airplane will have a novel or unusual design feature(s..., Gulfstream Aerospace Corporation (GAC) applied for an FAA type certificate for its new Model GVI passenger...
Corporate income taxation uncertainty and foreign direct investment
Zagler, Martin; Zanzottera, Cristiana
2012-01-01
This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...
Corporate Social Responsibility in the Angolan Oil Industry
Arne Wiig
2005-01-01
What are the responsibility of oil companies in resource rich countries? Do they take these responsibilities? Based on a utilitarian perspective and theories of the resource curse, we discuss the oil companies' corporate social responsibility (CSR) when a resource rich country such as Angola lacks accountable public institutions. We also analyse the type of responsibility oil companies take and factors driving corporate social responsibility. From undertaking a survey among oil service firms ...
Agada, John
1996-01-01
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…
Corporate branding with the help of corporate real estate
Appel - Meulenbroek, H.A.J.A.; Havermans, D.W.Q.; Kempen, van A.J.M.; Lundstrom, S.
2009-01-01
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
Corporate Diversification, Firm Value and State Ownership in Chinese Publicly Listed Companies
Liu, Yang
2015-01-01
Corporate diversification has long been a focused and deeply developed field, defined as the process of a company expand its business into different areas. There are mainly three different types of corporate diversification: product diversification (related or unrelated) and geographic market diversification (home market or international market). Our research is concentrated on the first form of diversification. In addition, the relationship between corporate diversification and firm valu...
Corporate environmental responsibility – a key determinant of corporate reputation
Directory of Open Access Journals (Sweden)
Cristina GĂNESCU
2014-06-01
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.
Directory of Open Access Journals (Sweden)
Chin-Shien Lin
2015-06-01
Full Text Available The effect of corporate social responsibility (CSR on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.
Corporate social responsibility, corporate reputation and employee engagement
Ali, Imran; Ali, Jawaria Fatima
2011-01-01
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...
Using corporate stories to build the corporate brand:an impression management perspective
Spear, Sara; Roper, Stuart
2013-01-01
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 – ...
Corporate governance, corporate finance and stock markets in emerging countries
Singh, Ajit
2003-01-01
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...
Corporate Governance as a Crucial Factor in Achieving Sustainable Corporate Performance
Directory of Open Access Journals (Sweden)
Julija Bistrova
2014-06-01
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.
Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added
Directory of Open Access Journals (Sweden)
Alena Kocmanová
2016-09-01
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.
The integration of corporate governance in corporate social responsibility disclosures
Kolk, A.; Pinkse, J.
2010-01-01
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
Corporate political activities, religiosity and corporate decision making
Low, Yik Pui
2017-01-01
Motivated by the recent increase in corporate political spending and the Supreme Court’s decision in allowing firms to freely use their treasury funds for political purposes (Citizens United v Federal Election Commission, 2010), this study examines the impact of corporate political activity (CPA) on its decision making. CPA is defined as the firm’s total annual lobbying expenses arising from the engagement of internal and external lobbyists while corporate decision making is measured in terms...
DEFF Research Database (Denmark)
Tell, Michael
2015-01-01
Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have...... to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds...... markets. However, NASDAQ OMX has introduced the First North Bond Market in December 2012 and new regulatory framework came into place in 2014, which may contribute to a Danish based corporate bond market. The purpose of this article is to present the regulatory changes in Denmark in relation to corporate...
Corporate sustainability: environmental, social, economic and corporate performance
Directory of Open Access Journals (Sweden)
Alena Kocmanová
2011-01-01
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.
DEFF Research Database (Denmark)
LaFrance, Julie; Lehmann, Martin
2005-01-01
Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Partnerships have become more common as corporation...... public-private partnerships. These theoretical perspectives are used to gain a deeper understanding of the corporate drivers that motivated TOTAL S.A. to approach UNESCO for cooperation on community development programs in Myanmar....
Exploring corporate eco-modernism: Challenging corporate rhetoric and scientific discourses
DEFF Research Database (Denmark)
Ulhøi, John Parm; Welford, Richard
2000-01-01
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...
Evolution of Corporate Essence
DEFF Research Database (Denmark)
Fomcenco, Alex
2016-01-01
that applies to a traditional limited liability company. Its main distinctive attributes are corporate purpose, accountability of its management, and transparency requirements. Although, a Public Benefit Corporation does not impose any revolutionary amendments to the way the traditional corporations are......, it offers a legal framework where public benefit is more important than profits. As a corporate entity, Public Benefit Corporation already exists in numerous jurisdictions and those jurisdictions that do not yet facilitate creation of this corporate form should most definitely consider it....
Collis, D J; Montgomery, C A
1998-01-01
What differentiates truly great corporate strategies from the merely adequate? How can executives at the corporate level create tangible advantage for their businesses that makes the whole more than the sum of the parts? This article presents a comprehensive framework for value creation in the multibusiness company. It addresses the most fundamental questions of corporate strategy: What businesses should a company be in? How should it coordinate activities across businesses? What role should the corporate office play? How should the corporation measure and control performance? Through detailed case studies of Tyco International, Sharp, the Newell Company, and Saatchi and Saatchi, the authors demonstrate that the answers to all those questions are driven largely by the nature of a company's special resources--its assets, skills, and capabilities. These range along a continuum from the highly specialized at one end to the very general at the other. A corporation's location on the continuum constrains the set of businesses it should compete in and limits its choices about the design of its organization. Applying the framework, the authors point out the common mistakes that result from misaligned corporate strategies. Companies mistakenly enter businesses based on similarities in products rather than the resources that contribute to competitive advantage in each business. Instead of tailoring organizational structures and systems to the needs of a particular strategy, they create plain-vanilla corporate offices and infrastructures. The company examples demonstrate that one size does not fit all. One can find great corporate strategies all along the continuum.
DEFF Research Database (Denmark)
Sanden, Guro Refsum
This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...
DEFF Research Database (Denmark)
Sanden, Guro Refsum
2015-01-01
This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...
Contextualizing Corporate Political Responsibilities: Neoliberal CSR in Historical Perspective
Djelic, Marie-Laure; Etchanchu, Helen
2015-01-01
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...
Corporate and philanthropic models of hospital governance: a taxonomic evaluation.
Weiner, B J; Alexander, J A
1993-08-01
We assess the theoretical integrity and practical utility of the corporate-philanthropic governance typology frequently invoked in debates about the appropriate form of governance for nonprofit hospitals operating in increasingly competitive health care environments. Data were obtained from a 1985 national mailed survey of nonprofit hospitals conducted by the American Hospital Association (AHA) and the Hospital Research and Educational Trust (HRET). A sample 1,577 nonprofit community hospitals were selected for study. Representativeness was assessed by comparing the sample with the population of non-profit community hospitals on the dimensions of bed size, ownership type, urban-rural location, multihospital system membership, and census region. Measurement of governance types was based on hospital governance attributes conforming to those cited in the literature as distinguishing corporate from philanthropic models and classified into six central dimensions of governance: (1) size, (2) committee structure and activity, (3) board member selection, (4) board composition, (5) CEO power and influence, and (6) bylaws and activities. Cluster analysis and ANCOVA indicated that hospital board forms adhered only partially to corporate and philanthropic governance models. Further, board forms varied systematically by specific organizational and environmental conditions. Boards exhibiting more corporate governance forms were more likely to be large, privately owned, urban, and operating in competitive markets than were hospitals showing more philanthropic governance forms. Findings suggest that the corporate-philanthropic governance distinction must be seen as an ideal rather than an actual depiction of hospital governance forms. Implications for health care governance are discussed.
Corporate culture: It's impact on corporate life and business ...
African Journals Online (AJOL)
Corporate culture: It's impact on corporate life and business practices in Nigeria. ... on the work behaviour of management strategists and business policy makers. ... culture include, multinational organizations as well as mergers/acquisitions.
Еnterprise’s corporate management improvement on the base of corporate culture development
Directory of Open Access Journals (Sweden)
T.O. Biliak
2016-12-01
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.
DEFF Research Database (Denmark)
Søndergaard, Mikael
2014-01-01
This article illustrates the interdisciplinary nature of the field of corporate business diplomacy using examples from academic disciplines, such as economics and political science, which can contribute to the understanding of corporate business diplomacy. Examples also show that corporate business...... diplomacy can complement business theories such as stakeholder theory and agency theory. Examples from practice show that in a broad sense, corporate business diplomacy is concerned with managing external stakeholders, while in a narrow sense, it is concerned with managing internal stakeholders....... The usefulness of an analytical research triangulation is illustrated....
Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; Downs, Yvonne
2015-01-01
This study investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institut...
Forming the corporate strategy of cost management of an industrial enterprise
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Timur Vladimirovich Kramin
2015-03-01
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
Secondary School Teachers' Perception of Corporal Punishment: A Case Study in India
Cheruvalath, Reena; Tripathi, Medha
2015-01-01
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…
Directory of Open Access Journals (Sweden)
Fitri Ismiyanti
2015-09-01
Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.
Making sense of corporate venture capital.
Chesbrough, Henry W
2002-03-01
Large companies have long sensed the potential value of investing in external start-ups, but more often than not, they fail to get it right. Remember the dash to invest in new ventures in the late 1990s and the hasty retreat when the economy turned? This article presents a framework that will help a company decide whether it should invest in a particular start-up by first understanding what kind of benefit might be realized from the investment. The framework--illustrated with examples from Intel, Lucent, and others--explains why certain types of corporate VC investments proliferate only when financial returns are high, why other types persist in good times and in bad, and why still others make little sense in any phase of the business cycle. The framework describes four types of corporate VC investments, each defined by its primary goal--strategic and financial--and by the degree of operational linkage between the start-up and the investing company. Driving investments are characterized by a strong strategic rationale and tight operational links. Enabling investments are also made primarily for strategic reasons, but the operational links are loose. Emergent investments, which are characterized by tight operational links, have little current--but significant potential--strategic value. Passive investments, offering few potential strategic benefits and only loose operational links, are made primarily for financial reasons. Passive corporate VC investments dry up in a down economy, but enabling and driving investments usually have more staying power. That's because their potential returns are primarily strategic, not financial. In other words, they can foster business growth. Emergent investments may make sense even in a weak market because of their potential strategic value--that is, their ability to help companies identify and spark the growth of future businesses.
The Corporate Marketing Department
DEFF Research Database (Denmark)
Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva
Corporate marketing has been downsized or eliminated in many firms. At the same time, firms that still own a corporate marketing department struggle with organizing and positioning their commercial front‐end. The question arises whether firms need a corporate marketing department, and if so, how...... it can best add value to the firm. Based on a qualitative study among B2B companies, we develop a conceptual framework highlighting the various parental roles through which corporate marketing can contribute to overall firm and business unit performance. In addition, we identify five gaps that restrain...... successful outcomes of corporate marketing activities. In sum, our framework provides important insights on how to successfully organize corporate marketing activities....
CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SAUDI ARABIA
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Murya Habbash
2016-03-01
Full Text Available Purpose: This study aims to discover the Corporate Social Responsibility (CSR disclosure practices and the potential influence of Corporate Governance (CG, ownership structure, and corporate characteristics, in an emerging Arab country, Saudi Arabia. This study extends the extant literature by investigating the drivers of CSR disclosure in a country that lacks research in this area. Methodology: This study examines 267 annual reports of Saudi non-financial-listed firms during 2007- 2011 using manual content and multiple regression analyses and a checklist of 17 CSR disclosure items based on ISO 26000. Findings: The analysis finds that the CSR disclosure average is 24%, higher than 14.61% and 16% found by Al-Janadi et al. (2013 and Macarulla and Talalweh (2012 for two Saudi samples during 2006-2007 and during 2008, respectively. This improvement may be due to the application of Saudi CG code in 2007. The analysis also shows that government and family ownership, firm size, and firm age are positive determinants of CSR disclosure, firm leverage is a negative determinant, while effective AC, board independence, role duality, institutional ownership, firm profitability, and industry type are found not to be determinants of CSR disclosure. Originality/value: This study is important because it uses agency theory to ascertain the influence of specific board characteristics and ownership structures on disclosure. As a result it provides important implications for CG regulators and different stakeholders and provides an evaluation of the recently applied Saudi CG code from CSR disclosure perspective.
Corporate Social Entrepreneurship as an Incubator for Tomorrow’s Leaders
Popovici Veronica; Muhcina Silvia
2012-01-01
This paper aims at analyzing and identifying the core aspects of Corporate Social Entrepreneurship (CSE) as a process able to bring about radical organisational change. The supported assumption is that the business world needs to evolve into a stage where the new generic type of organization puts financial and social objectives on the same strategic level, by implementing this into its core models and processes. Consequently, it focuses on the specific characteristics defining Corporate Socia...
Gupta, Suraksha; Melewar, T.C.; Czinkota, Michael C.
2013-01-01
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.
Different perceptions of company leaders: Corporate social responsibility in Brazil and India
Directory of Open Access Journals (Sweden)
Mônica Cavalcanti Sá de Abreu
2015-05-01
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.
Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding
Directory of Open Access Journals (Sweden)
Jali Muhamad Nizam
2017-01-01
Full Text Available In decades, various organizations worldwide engaged with Corporate Social Responsibility (CSR in order to show their corporate commitments and responsibilities towards societies at large. These commitments and responsibilities are coming from monetary and non-monetary resources for example cash, equipment’s and human resources whom are used for social purposes and activities that leads to a betterment of society and also to improved organization reputation. However, in today’s knowledge and innovation led economy, organizations can no longer affords to get involve in charity and community services merely to fulfil social return without having any sort of economic payoffs. This situation warrants organizations moving beyond CSR to Corporate Social Innovation. This paper explores conceptual understanding between CSR and Corporate Social Innovation. CSR is a traditional philanthropy and old paradigm which is somewhat no longer sufficient in coping with current economic situation. Hence, this paper provides an insight and suggests that corporate social innovation as an emergence new paradigm that perhaps could provide a comprehensive representation in the era of knowledge and innovation led economy that will leads to real change in improving the well-being of people’s life, enhance economic and technological growth. Furthermore, this paper also highlighted knowledge resource is the most significant resource of Corporate Social Innovation.
Characteristics of the Corporate Bank Governance System in Bosnia and Herzegovina
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Branko Matić
2010-07-01
Full Text Available The term ‘corporate governance’ stands for a set of relations between management, large and small shareholders and other interest groups. A good corporate governance system is the basic postulate of sustainable economic growth, increase in economic system efficiency and a guarantee for easier access to sources of foreign capital. Ownership concentration is a significant internal mechanism of corporate governance because it greatly defines the relationship between owner and manager. There are two types of ownership concentration: highly dispersed ownership, that is, low ownership concentration, and very high ownership concentration. These concentration differences affect the corporate governance system itself, so there is a difference between a closed corporate governance system in the situation of high ownership concentration and an open corporate governance system where the situation is the reverse. The form of the system affects how the governing body is formed and structured, as well as how it operates and conducts its business policies. Within the financial system of Bosnia and Herzegovina, the banking system is dominant. An analysis of the corporate governance system has shown a relationship between ownership concentration and the form of the corporate governance system itself. The banking sector is predominantly owned by foreign companies and is characterized by a high ownership concentration. The fact that the corporate governance system is closed affects the election of members to the governing body and their work in enforcing business policies.
INTEGRATED CORPORATE STRATEGY MODEL
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CATALINA SORIANA SITNIKOV
2014-02-01
Full Text Available Corporations are at present operating in demanding and highly unsure periods, facing a mixture of increased macroeconomic need, competitive and capital market dangers, and in many cases, the prospect for significant technical and regulative gap. Throughout these demanding and highly unsure times, the corporations must pay particular attention to corporate strategy. In present times, corporate strategy must be perceived and used as a function of various fields, covers, and characters as well as a highly interactive system. For the corporation's strategy to become a competitive advantage is necessary to understand and also to integrate it in a holistic model to ensure sustainable progress of corporation activities under the optimum conditions of profitability. The model proposed in this paper is aimed at integrating the two strategic models, Hoshin Kanri and Integrated Strategy Model, as well as their consolidation with the principles of sound corporate governance set out by the OECD.
Corporations as social contractors : a study on corporate social responsibility
Kalstad, Marius Aas
2007-01-01
This thesis takes up the issue of the role of business in today s society, in the form of Corporate Social Responsibility (CSR). The research question is: Do corporations/does business have responsibilities beyond maximising profit for owners? Social contract theory, as presented by Hobbes and Locke, is used to morally justify a corporate responsibility that goes beyond the traditional business responsibility of maximising profit for stolckholders. Further, the stakeholder model is proscribed...
Corporate environmental responsibility – a key determinant of corporate reputation
Cristina Ganescu; Laura Dindire
2014-01-01
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 enviro...
Corporate governance in Czech hospitals after the transformation.
Pirozek, Petr; Komarkova, Lenka; Leseticky, Ondrej; Hajdikova, Tatana
2015-08-01
This contribution is a response to the current issue of corporate governance in hospitals in the Czech Republic, which draw a significant portion of funds from public health insurance. This not only has a significant impact on the economic efficiency of hospitals, but ultimately affects the whole system of healthcare provision in the Czech Republic. Therefore, the effectiveness of the corporate governance of hospitals might affect the fiscal stability of the health system and, indirectly, health policy for the whole country. The main objective of this paper is to evaluate the success of the transformation in connection with the performance of corporate governance in hospitals in the Czech Republic. Specifically, there was an examination of the management differences in various types of hospitals, which differed in their ownership structure and legal form. A sample of 100 hospitals was investigated in 2009, i.e., immediately after the transformation had been completed, and then three years later in 2012. With regard to the different public support of individual hospitals, the operating subsidies were removed from the economic results of the corporations in the sample. The adjusted economic results were first of all examined in relationship to the type of hospital (according to owner and legal form), and then in relation to its size, the size of the supervisory board and the education level of the senior hospital manager. A multiple median regression was used for the evaluation. One of the basic findings was the fact that the hospital's legal form had no influence on economic results. Successful management in the form of adjusted economic results is only associated with the private type of facility ownership. From the perspective of our concept of corporate governance other factors were under observation: the size of the hospital, the size of the supervisory board and the medical qualifications of the senior manager had no statistically verifiable influence on the
Formation and importance of corporate culture in the system of management
Directory of Open Access Journals (Sweden)
A. V. Bogomolov
2017-01-01
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
Corporate governance and corporate social responsibility: A typology of OECD countries
Directory of Open Access Journals (Sweden)
Patricia Crifo
2016-06-01
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.
CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION
Vasile Burja; Silvia – Stefania Mihalache
2010-01-01
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.
Directory of Open Access Journals (Sweden)
Dragoș-Mihail Daghie
2011-05-01
Full Text Available The purpose of this study is to analyze and understand the recently introduced form of managementof a company limited by shares. The Law no. 441/2006, which fundamentally amended Company Law,created this form of controlling the company, the corporate governance, but the legislation does not explicitlydefine what it wants to achieve through this instrument. This topic is recent in research as the theme ofgerman-roman commercial law systems (in French corporate governance system was introduced in 1966 andin Romania in 2006 but in terms of Anglo-Saxon law, the topic has been addressed years since 1776 (AdamSmith: The Wealth of Nations The concept of corporate governance would like, as a result, to establish somerules that companies must comply in order to achieve effective governance, transparent and beneficial forboth shareholders and for the minority. Corporate governance is a key element with an aim at improvingefficiency and economic growth in full accordance with the increase of investors’ confidence. Corporategovernance assumes a series of relationship between the company management, leadership, shareholders andthe other people concerned. Also corporate governance provides for that structure by means of which thecompany’s targets are set out and the means to achieve them and also the manner how to monitor such.
Corporate Governance Country Assessment : Malaysia
World Bank
2012-01-01
This report assesses Ghana s corporate governance policy framework. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Ghana. It is an update of the 2005 Corporate Governance ROSC. Good corporate governance enhances investor trust, helps to protects mino...
Corporate Social Media Use Policy: Meeting Business and Ethical Responsibilities
Gotterbarn , Don
2012-01-01
Part 5: Section 4: Citizens’ Involvement, Citizens’ Rights and ICT; International audience; Rapidly developing social media technology has made obsolete many corporate computer use policies. New types of policies need to be developed which address the blurring of the distinction between corporate and personal computing. The gradual change in whose smart technology is used, and how it is used in the service of employers needs to be controlled to promote possible positive effects for the employ...
Tania FERNÁNDEZ LOMBAO FERNÁNDEZ LOMBAO
2014-01-01
Corporate Social Responsibility is a concept that defines the model of corporate governance based on responsible, horizontal and interactive accountability as opposed to closed and rail control systems. This type of management has been associated, at an initial moment, with private enterprise in the context of globalization, although gradually being implemented in the public, and consequently in the state-owned broadcasting corporations of the European Union. The three first corporations who ...
An Empirical Exploration, Typology, and Definition of Corporate Sustainability
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Manfred Max Bergman
2017-05-01
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.
The Essential Elements of Corporate Law. What is Corporate Law?
Armour, John; Hansmann, Henry; Kraakman, Reinier
2017-01-01
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...
Directory of Open Access Journals (Sweden)
Jaja Suteja
2017-12-01
Full Text Available The correlation between theoretical and empirical of corporate governance (CG and corporate financial performance (CFP is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR, on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.
Revisiting the Complexities of Corporate Branding
DEFF Research Database (Denmark)
Gyrd-Jones, Richard; Merrilees, Bill; Miller, Dale
2013-01-01
The evolution of corporate branding literature since the seminal paper by Balmer is evaluated. The literature exhibits signs of maturing, which is evidenced by multiple theoretical underpinnings and a widening scope. Four themes are identified: (i) corporate brand as differentiation; (ii) corporate...... brand as corporate communication; (iii) corporate brand as a values-based approach; and (iv) corporate brand as internal branding approaches. We give special attention to issues of corporate communication, corporate identity, corporate vision, multiple stakeholders, alignment, multiple voices, corporate...... values and organisational culture. The themes are examined through a ‘paradox’ lens. Each theme is discussed in terms of the theoretical challenges arising from complexities in that aspect of corporate branding, ensuing apparent paradoxes and possible solutions for each paradox. The paradoxes...
Defensive Changes in Corporate Payout Policy: Share Repurchases and Special Dividends.
Denis, David J
1990-01-01
This paper examines defensive payouts announced in response to hostile corporate control activity. The evidence indicates that the announcement of defensive share repurchases is associated with an average negative impact on the share price of the target firm. In contrast, special dividend payments generally increase the wealth of target-firm shareholders. Regardless of payout type, those firms remaining independent after the outcome of the corporate control contest experience an abnormal shar...
The Impact of Corporate Board Meetings on Corporate Performance ...
African Journals Online (AJOL)
Our findings suggest a statistically significant and positive association between the frequency of corporate board meetings and corporate performance, implying that SA boards that meet more frequently tend to generate higher financial performance. A further investigation indicates a significant non-monotonic link between ...
Corporate Schooling Meets Corporate Media: Standards, Testing, and Technophilia
Saltman, Kenneth J.
2016-01-01
Educational publishing corporations and media corporations in the United States have been converging, especially through the promotion of standardization, testing, and for-profit educational technologies. Media and technology companies--including News Corp, Apple, and Microsoft--have significantly expanded their presence in public schools to sell…
Stolz, Ingo Stephan
2012-01-01
Research shows that too few transnational corporations (TNCs) have the organizational capacity to manage corporate citizenship. Evidence exists that ever more TNCs adopt programs of corporate citizenship development in order to increase this capacity. However, both in academic and practical literature, there is a general lack of a strategic…
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...
Bauman, L J; Friedman, S B
1998-04-01
Pediatricians differ on the optimal ways to discipline children. The major controversy surrounds the use of corporal punishment. In an effort to resolve this controversy, the American Academy of Pediatrics (AAP) cosponsored a conference entitled "The Short and Long-Term Consequences of Corporal Punishment" in February 1996. This article reviews scientific literature on corporal punishment and summarizes the proceedings from the conference. The authors conclude that, although the research data are inadequate to resolve the controversy, there are areas of consensus. Practitioners should assess the spanking practices of the parent they see and counsel parents to avoid those that are, by AAP consensus, dangerous, ineffective, or abusive.
Corporate risk management : an overview
Oosterhof, Casper M.
2001-01-01
Corporate risk management and hedging are important activities within financial as well as non-financial corporations. Under the assumptions of Modigliani and Miller [1958], corporate risk management is a redundant activity. However, the existence of market imperfections can explain the corporate
Corporate marketing: Apocalypse, advent and epiphany
Balmer, JMT
2009-01-01
Purpose - this paper aims to explain the nature and relevance of corporate marketing and details the antecedents of the territory. Corporate marketing is a marketing and management paradigm which synthesises practical and theoretical insights from corporate image and reputation, corporate identity, corporate communications and corporate branding, among other corporate-level constructs. Design/methodology/approach – via the adoption of a quadrivium; a traditional classical, four-part, app...
Corporate Finance, Incomplete Contracts, and Corporate Control
Patrick Bolton
2014-01-01
This essay in celebration of Grossman and Hart (GH) (Grossman, S., and H. Oliver. 1986. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," 94 Journal of Political Economy 691–719.) discusses how the introduction of incomplete contracts has fundamentally changed economists’ perspectives on corporate finance and control. Before GH, the dominant theory in corporate finance was the tradeoff theory pitting the tax advantages of debt (relative to equity) against ba...
Corporate Risk Disclosure and Corporate Governance
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Kaouthar Lajili
2009-12-01
Full Text Available To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and management are crucial in any business strategy design and implementation. From the investors’ point of view, knowledge of the risk profile, risk appetite and risk management are key elements in making sound portfolio investment decisions. This paper examines the relationships between corporate governance mechanisms and risk disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230. Results show that Canadian public companies are more likely to disclose risk management information over and above the mandatory risk disclosures, if they are larger in size and if their boards of directors have more independent members. Minority voting control ownership structures appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behavior.
THE SOUND OF CORPORATE GOVERNANCE
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DUMITRASCU LUMINITA MIHAELA
2012-07-01
Full Text Available The paper explores the corporate governance and corporate social responsibility in music industry, by reviewing the literature and investigating the aspects in the context of a sample made by top companies in this domain. The paper spotlighting the mutual connections between corporate governance and corporate social responsibility. The research methodology used consists in investigate the corporate governance codes. It’s about a qualitative interpretive research methodology that was adopted. The findings suggest the intercorelation of corporate governance with corporate social responsibility. The main contribution of the author consists in the fact that the added value of this paper and the original contribution leads in the intercorelation of these two aspects of corporate governance and corporate social responsibility, the findings beeing interesting, implying that recent preoccupation with corporate governance in music industry is starting to be equable by some attention to social responsibility aspects, with growing appreciation of their interdependencies. Previous literature has researched corporate governance and corporate social responsibility independently. Due to this fact, this paper is considering them jointly. The paper is important for both practical and theoretical aspects: for managers and also can serve as the basis for future research on this topic. The current paper is realized in the doctoral program entitled “PhD in Economics at the Standards of European Knowledge- 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.
CORPORATE BRANDING COWORKING PLACE IN BANDUNG (CORPORATE BRANDING COWORKING SPACE DI BANDUNG
Directory of Open Access Journals (Sweden)
Dewi Damayanti
2017-10-01
Full Text Available The title of this research is “Corporate Branding Coworking Space in Bandung” with the subtitle is “Descriptive Study of Corporate Branding Coworking Space in Bandung to Create Product Differentiation”. The high demand for economical workspace makes business coworking space growing. The growth happen in Bandung and make the level of competition coworking space in Bandung is quite high, especially with the uniformity of the product offered each coworking space. Seeing these growth, researchers interested in conducting research on how corporate branding coworking space in Bandung to create product differentiation.The purpose of this study is to discover how company create the vision, implemented vision to their corporate culture, and the compability between their vision and image of Bandung Digital Valley, Freenovation, and Ruang Reka that stakeholder created. The method used in this research is descriptive method with qualitative data and Hatch & Schultz’s concept of corporate branding. The data collection techniques used in interviews, observation, and documentation study.The result of this study indicate that Bandung Digital Valley, Freenovation, and Ruang Reka focus to introduce the company to their target market. Started from create the vision of the company by founder based on their experiences and business opportunity. Then, the application of corporate vision to corporate culture. Non of Bandung Digital Valley, Freenovation, or Ruang Reka implement the vision into corporate culture. Last, Bandung Digital Valley, Freenovation, and Ruang Reka think it is not a right time to create corporate image because they need to improve the quality of their facility first. Keywords : corporate branding, product differentiation, Bandung Digital Valley, Freenovation, Ruang Reka Judul penelitian yang diangkat adalah “Corporate Branding Coworking Space di Bandung” dengan sub judul Studi Deskriptif mengenai Corporate Branding Coworking
2010-09-29
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,579] Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Affirmative... Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia...
2011-04-07
... Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Negative... and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia (subject firm... firm, stated that the Galax, Virginia facility is owned by ``Guardian Industries, a [[Page 19473...
Baker, Justine C.
1978-01-01
Historic perspective of computer manufacturers and their contribution to CAI. Corporate CAI products and services are mentioned, as is a forecast for educational involvement by computer corporations. A chart of major computer corporations shows gross sales, net earnings, products and services offered, and other corporate information. (RAO)
Ehrenhard, Michel L.; Fiorito, Timo L.
2018-01-01
Corporate value statements communicate what a firm aspires for and what drives their value creation. In addition, corporate values often also define which behaviors are acceptable and which are not. Ideally, corporate values are representations of a firm's informal corporate values and
Davis, Robert E.
2017-01-01
Cyber attackers targeting large corporations achieved a high perimeter penetration success rate during 2013, resulting in many corporations incurring financial losses. Corporate information technology leaders have a fiduciary responsibility to implement information security domain processes that effectually address the challenges for preventing…
Corporate social responsibility and corporate governance in Indonesian public listed companies
Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara
2017-01-01
This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR) disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs). The annual reports of 115 PLC for two years (2011 and 2012) were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consisten...
2013-06-05
... choose the duty rates during customs entry procedures that apply to gas and electric kitchen ranges (duty... Activity; Roper Corporation; Subzone 26G (Kitchen Ranges); Lafayette, Georgia Roper Corporation (Roper... currently has authority to produce various types of kitchen ranges using certain imported components. The...
2012-10-29
... Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC; Notice of Application Take notice that on October 16, 2012, Energy Corporation of America and Eastern American Energy Corporation (collectively, ECA), and First ECA Midstream LLC (First ECA Midstream), 501 56th Street SE...
Information and Corporate Cultures.
Drake, Miriam A.
1984-01-01
This paper defines "corporate culture" (set of values and beliefs shared by people working in an organization which represents employees' collective judgments about future) and discusses importance of corporate culture, nature of corporate cultures in business and academia, and role of information in shaping present and future corporate…
Syed alwi, SF; Balmer, JMT; CheHa, N; Yen, D
2014-01-01
The purpose of this paper is to investigate negative employee corporate brand identification towards a business school in Malaysia. The research marshals the nascent literature of corporate brand identification (Balmer and Liao 2007; Balmer, Liao and Wang 2008) which marked new ground by drawing on social identity theory in corporate branding contexts. Corporate brand identification is relatively new concept but has been recognized as very important facet of corporate marketing (Balmer and Li...
Directory of Open Access Journals (Sweden)
Ayoib Che Ahmad
2003-01-01
Full Text Available Previous research has contributed much to our understanding of the relationship between corporate diversification strategy and corporate governance quality. The majority of published works has been on sophisticated and mature markets in first world nations. This paper extends previous knowledge by examining this relationship in a developing country. Malaysia is a developing country that provides a rich setting for corporate governance research. The structure of the business environment and the availability of published data make it an interesting research site.The results showed that outside blockholding especially non-institutional blockholding was negatively associated with diversification. However, evidence of significant relationship between managerial ownership and diversification was not found although the directions were generally as expected. Similarly, good corporate governance was shown to reduce diversification activities. The variable for separate board structure was consistently significant in most of the estimations. However, the other measure of corporate governance namely the proportion of outside directors was not as significant as might be expected. The study opens the way for a richer understanding of the links between corporate governance, ownership structure and corporate diversification in a developing country.
Directory of Open Access Journals (Sweden)
Oliver S. Crocco
2017-04-01
Full Text Available With an estimated workforce of 285 million and the establishment of the Association of Southeast Asian Nations (ASEAN Economic Community in 2015, ASEAN faces vast challenges in human resource development (HRD and higher education. These challenges in Thailand have resulted in the rise of corporate universities and corporation-university partnerships. Corporate partnerships in education adapt quickly to industry needs and are increasingly popular and complimentary to traditional higher education. This research looks at one corporate university and one corporation-university partnership to investigate how, if at all, corporate universities and partnerships address HRD issues such as adult learning, leadership development, organisational change, corporate social responsibility (CSR, as well as ethical and global issues. This research finds initial evidence that corporate educational strategies address a variety of HRD issues and have the potential to revolutionise and compliment higher education in Thailand in a way that drives the nation toward a more sustainable future.
Managers' Perceptions of the Role of Corporate Social ...
African Journals Online (AJOL)
This paper evaluates the perception of managers in Tanzania of whether or not organizations benefit, in terms of growth, by acting responsibly socially. It evaluates two types of social responsibilities: market-oriented social responsibility and corporate social responsibility. The study interviewed 30 managers to evaluate the ...
La práctica corporal y la imagen corporal: reconstruyendo significados
Directory of Open Access Journals (Sweden)
Angela Vaquero Barba
2014-01-01
Full Text Available Este trabajo presenta una experiencia, en el ámbito de la formación del profesorado, vinculada a la propia imagen corporal. Ha pretendido, tomando como eje la actividad corporal y motriz, tomar conciencia de cómo percibimos, sentimos y valoramos nuestro cuerpo; valorar la actividad motriz-corporal como herramienta para la construcción de nuevos significados; y capacitar al alumnado para reaprender la manera en que percibimos, sentimos y valoramos nuestro cuerpo. Los resultados apoyan la necesidad de capacitar al alumnado femenino para valorar su imagen corporal, la idoneidad de las prácticas corporales para impulsar procesos de reconstrucción y el interés de la escritura como herramienta que da forma a la reconstrucción.
Directory of Open Access Journals (Sweden)
Nor Azizah Zainal Abidin
2007-01-01
Full Text Available The Asian Financial Crisis in 1997 not only introduced the term of corporate governance but also drew attention of the public about the weaknesses of Malaysian corporate governance practice. After 1998, Malaysian government decided to adopt corporate reform that could enhance the quality of good corporate management practice. Thisreform is clearly stated in the code and rules of corporate governance. The purpose of this research is to study the significance of implementing the code and rules of corporategovernance since the public already realize the close relationship between business and politics. Three companies were chosen as indicators for this study. As a result, it was found that companies which are involved in corporate malpractice but have goodrelationship with states will always be excluded from the legal corporate action.
Corporate strategy in turbulent environments: Key roles of the corporate level
Caldart, Adrian A.; Ricart, Joan E.
2006-01-01
This paper analyzes the evolution during the period 1986-2002 of the corporate strategy of Lujan, a highly successful car components manufacturer headquartered in Spain, as a way to explore how the corporate level influences the successful evolution of a company exposed to a "turbulent" environment over a long period. We find that the corporate level plays three key roles. First, it drives a firm's evolution by developing a cognitive representation of the firm's competitive landscape. Second,...
Corporate Innovation and Entrepreneurial Development | Iyayi ...
African Journals Online (AJOL)
This paper aimed at a theoretical exposition of the influence of corporate innovation on entrepreneurial development. To achieve this purpose a review of extant literature on innovation and creativity, concept of corporate innovation process of corporate innovation, approaches to corporate innovation, corporate innovation ...
Nor Azizah Zainal Abidin; Halimah @ Nasibah Ahmad
2007-01-01
The Asian Financial Crisis in 1997 not only introduced the term of corporate governance but also drew attention of the public about the weaknesses of Malaysian corporate governance practice. After 1998, Malaysian government decided to adopt corporate reform that could enhance the quality of good corporate management practice. Thisreform is clearly stated in the code and rules of corporate governance. The purpose of this research is to study the significance of implementing the code and rules ...
Gaining efficiency by centralising the corporate business resiliency process.
Martinez, Robert
2017-06-01
Organisations have compiled many business continuity plans over the years in response to uncontrollable events and natural disasters. As the types of threats increase, even more plans are being created. Unfortunately, many corporations do not communicate the existence of these various plans outside of their centre of excellence. Creating a centralised oversight of your business resiliency process brings many benefits, including greater awareness, a bigger pool of expertise, common terminology and reducing the chances of redundant efforts. Having an overarching corporate response plan in place makes it possible to have high-level leadership trained and ready in case an extreme event occurs.
Directory of Open Access Journals (Sweden)
Vasylchuk Irуna P.
2018-03-01
Full Text Available The theoretical basis of the concepts of corporate social responsibility and sustainable development are studied. It is revealed that scientists mainly distinguish two main stages in the evolution of the concept of corporate social responsibility. There argued the expediency of singling out the third stage of the development of the concept (version CSR 2.0, which is characterized by the integration of the theoretical and practical foundations of the concepts of CSR and sustainable development as well as by their implementation into activities of corporations. The presence of the necessary prerequisites for singling out the new stage in the evolution of these concepts (version CSR 3.0, which is based on the provisions of the collaborative theory and provides for the cooperation of social enterprises and sustainable corporations in achieving the goals of sustainable development, is revealed, its expediency is justified. The determinant of the stage is the use of opportunities for sustainable development, the dominant is the social orientation, and its content is characterized by the slogan “doing common good to do common well”. Using generalization, there identified the features of the established models of sustainable development of corporations by key aspects (goals, principles, methods. On this basis, the features of approaches to financing sustainable development at the macro and micro levels are determined, and the principles for financing the activities of corporations in the new conditions are defined. It is concluded that achieving sustainability requires an effective system of financing corporate measures aimed at sustainable development, for the creation of which in Ukraine it is necessary to use the experience of “best practices” at the national, local and corporate levels.
Corporal punishment in schools: myths, problems and alternatives.
Dubanoski, R A; Inaba, M; Gerkewicz, K
1983-01-01
In many countries, corporal punishment of school children continues to be an officially or unofficially sanctioned form of institutional child abuse. Continuing support for the use of corporal punishment is related to the following factors: (1) widely held beliefs regarding the effectiveness of corporal punishment, (2) an unawareness of problems resulting from the use of physical punishment, and (3) a lack of knowledge about effective disciplinary alternatives. The purpose of this paper is threefold: One is to show that many of the beliefs are myths, e.g., corporal punishment is not needed to build character. The second purpose is to show that physical punishment can lead to more problems than it appears to solve, e.g., the punitive teacher is avoided, and thus, is not a positive factor in the child's education and development. The third purpose is to discuss two types of alternatives to punishment, the social learning approach and communication skills training. These positive methods of discipline not only enhance classroom behavior, but also facilitate learning. In an atmosphere free of abusing and demeaning acts and in a classroom characterized by positive mutual regard, teachers can maximize their effectiveness as teachers and students can maximize their effectiveness as learners.
Consequences of corporal punishment among African Americans: the importance of context and outcome.
Simons, Leslie Gordon; Simons, Ronald L; Su, Xiaoli
2013-08-01
Corporal punishment is a controversial practice used by the majority of American parents and is especially prevalent among African Americans. Research regarding its consequences has produced mixed results although it is clear that there is a need for considering the context within which corporal punishment is administered. To assess the impact of spanking, we employed an expanded parenting typology that includes corporal punishment. Longitudinal self-report data from a sample of 683 African American youth (54% female) were utilized to evaluate the relative impact of the resulting eight parenting styles on three outcomes: conduct problems, depressive symptoms, and school engagement. Results from Negative Binomial Regression Models indicate that the effect of corporal punishment depends upon the constellation of parenting behaviors within which it is embedded and upon the type of outcome being considered. While it is never the case that there is any added benefit of adding corporal punishment, it is also the case that using corporal punishment is not always associated with poor outcomes. Overall, however, our findings show that parenting styles that include corporal punishment do not produce outcomes as positive as those associated with authoritative parenting.
Corporate Governance and Shareholder Litigation
Kalchev, Georgi
2009-01-01
The probability for shareholder litigation is studied and how corporate governance characteristics and other factors explain it. Shareholder litigation results from failure of corporate governance. Thus a better quality of corporate governance is hypothesized to decrease the litigation probability. Corporate governance index is constructed based on principal components. It is found to be a significant predictor of shareholder litigation.
COMPARATIVE STUDY ON CORPORATE GOVERNANCE
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Gavrea Corina
2011-12-01
Full Text Available Corporate governance is a key element of today’s economic reality being more and more present in many countries around the world. This paper has two main objectives. The first one is to offer more insight into the concept of corporate governance by a thorough literature review and by presenting and analyzing a framework of corporate governance. The second objective of this paper is to investigate the corporate governance situation in three developing economies (Romania, Bulgaria and Hungary. The World Bank and the European Bank for Reconstruction and Development published a series of reports on corporate governance. The present study uses data from these reports in order to illustrate how these developing economies are dealing with corporate governance. Based on ROSC Reports a corporate governance score was calculated. As this score shows, there is room for improvement for all three developing economies. This study is important because it shows the differences in corporate governance among developing economies and the need to study these nations at the individual country level. Corporate governance has many benefits for developing economies. It helps developing economies to register sustainable growth rates, to increases investors’ confidence in the national economy, and to increase the ability of capital markets to mobilize savings.
DEFF Research Database (Denmark)
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...
Popová, Barbora
2014-01-01
1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...
Financial engineering on the corporate debt securities market of Ukraine
Bui, T.
2009-01-01
The approaches to the definition of financial engineering and its methods are highlighted, advisability of application of the new securities types created on the basis of financial engineering in Ukrainian corporate financing is grounded.
Corporation as Civil Organization in a CSR Campaign: The Challenge of Maintaining Credibility
DEFF Research Database (Denmark)
Trapp, Leila
2011-01-01
CSR understandings and practices, including ways corporations communicate about CSR, are in constant flux due to innovation and changing stakeholder expectations, which in turn are influenced by inevitable changes in social, political and economic circumstances. In this paper, focus in on the gro......CSR understandings and practices, including ways corporations communicate about CSR, are in constant flux due to innovation and changing stakeholder expectations, which in turn are influenced by inevitable changes in social, political and economic circumstances. In this paper, focus...... in on the growing expectation that companies address large, global issues (Stohl, Stohl & Popova, 2009). Through a case study of a unique and innovative CSR campaign that addresses global climate change, this paper revisits the understanding of CSR as a shift in roles and responsibilities between corporations...... are recognized and maintained in CSR campaigns, challenges to a company’s credibility and reputation can arise. Key words: corporate social responsibility, corporate communication, cross-sector partnerships, corporate sustainability, campaigns, collaboration Paper type: case study Googins, B. K., Rochlin, S. A...
Kogilavani Apadore; Siti Subaryani Binti Zainol
2014-01-01
This study discusses on the relationship between corporate governance mechanisms and corporate performance of public listed companies in Bursa Malaysia among the consumer product industry. It investigates the corporate governance mechanisms such as ownership concentration, audit quality, board independence and CEO duality, are used to test on the relationship between both corporate governance and corporate performance. The proposed model indicates that the proportion of independent non-execut...
Corporate Governance Country Assessment : Uruguay
World Bank
2005-01-01
This report provides an assessment of Uruguay's corporate governance policy framework, enforcement and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Uruguay. The report identifies several key next steps that focus on implementation including: Improving corporate information, particularly ownership disclosure, related party transac...
Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach
Directory of Open Access Journals (Sweden)
Litfin Thorsten
2017-03-01
Full Text Available Background: International financial reporting standards have constantly been facing fast-growing significant development. This has mainly been driven by the aim of better serving the needs of the investors. Awareness that corporate financial reporting provides short-sighted information and measures has been rising among politicians, in the society and on the financial markets. Therefore, Corporate Social Responsibility (CSR reporting as a form of non-financial reporting has made it to limelight. Various reporting types developed, but the type of reporting is hardly codified. Objective: The goal of this paper is to identify the superior CSR reporting type from a stakeholder’s perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply a positive-empirical methodology. Methods/Approach: In this first innovative joint attempt, eye-tracking technology is combined with a questionnaire for approaching CSR quality. Results: This study demonstrates the validity of the used methodology for the analysis of search and information browsing behavior in various types of sustainability reports. Conclusions: Overall our findings indicate that the reporting type "reference sustainability report" may not be advisable from a stakeholder’s perspective.
Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia
Directory of Open Access Journals (Sweden)
Ilija Gruevski
2018-12-01
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.
20 CFR 404.1006 - Corporation officer.
2010-04-01
... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...
drs. Patrick van Thiel; drs. Wil Michels
2006-01-01
'Corporate designmanagement' is een vlot geschreven en zeer overzichtelijk standaardwerk op het gebied van corporate designmanagement. Een sterke visuele identiteit is voor een organisatie een doeltreffend middel om zich te positioneren en te profileren. Voorwaarde is wel dat de visuele identiteit
Integration of Corporate Social Responsibility and Corporate Communication
Islam, Mohammad Nur
2017-01-01
The purpose of this study is to present a new perspective on the current practices in corporate communications and CSR which calls for an integration of social responsibility and communication activities of corporations as an opportunity of competitive advantage. More specifically, this study looks at this subject from the angle of how companies can use communications to achieve CSR goal, while CSR can be a way to attain efficacy in communication. The study is designed to examine the current ...
Energy Technology Data Exchange (ETDEWEB)
Lawrence, R.G.; King, R.
1980-04-01
This report represents work on a program that was originated by the USBM of the Department of the Interior and was transferred to the Department of Energy on October 1, 1977. A demonstration with the Government funded Hemscheidt 320 HSL caliper type shield supports was conducted at three longwall panels of Kaiser Steel Corporation's York Canyon Mine. The purpose of this longwall demonstration was to provide the US coal industry with information on all aspects of shield longwall mining in high seams. The demonstration provided a working model for the coal industry and during the project, 350 people from the industry, schools, and government agencies visited the demonstration. They were provided with a first hand knowledge of a working shield longwall. The demonstration showed that the control of large coal lumps may be a problem in the mining of coal seam thicker than 8 feet. Mining with shield type supports provided good working conditions and a safe working environment. The shield requires very little maintenance and has a high mechanical availability.
Corporate governance and the audit committee as part of Corporate Social Responsibility
Mancilla Rendón María Enriqueta; Saavedra García María Luisa
2015-01-01
The purpose of this paper is to study the principles of the international standard ISO 26000, and the relation between social responsibility and internal control rules management organizations establish their business and relationship with Corporate Social Responsibility the board of directors and the audit committee to strengthen corporate trust and manage corporate risk. The research is based on a survey of companies listed on the Mexican stock market, in 2011. The variables have been studi...
How e-learning contributes to corporation competitiveness
International Nuclear Information System (INIS)
Ceclan, Mihai; Ionescu, Tudor Basarab; Ceclan, Rodica Elena
2006-01-01
This paper aims at presenting an original Computer Based Training (CBT) System (or e- Learning system) and the way to use CBT technology to increase corporate competitiveness. Our solution is called CBTCenter and it is a complete software platform which offers a variety of teaching and learning services to its users. CBT or e-Learning mean two things: a software platform and content authoring. Ideally, a software platform should be able to import any type of flat documentation and integrate it into a structured database which keeps track of pedagogically meaningful information (test and quiz results, etc.). CBT technology was successfully implemented at the Training Department of NPP Cernavoda. CBT technology has brought several advantages: - the technology improves overall communication between all individuals which are part of the educational process - students can access training materials from their own desk using the NPP intranet - the logistics problem decreased, while more and more classic disciplines (courses) will be converted to CBT objects. On the other hand the paper is focused on using CBT technology (e-Learning) as a tool for corporate competitiveness increasing. This comes a reality by ICT (Information and Communication Technology) integration in corporate learning environment
Understanding Corporate Culture.
Cluff, Gary A.
1988-01-01
Considers concept of corporate culture and discusses several values which can be considered when assessing corporate culture, and the "compatibility scales" used to measure them. Included are discussions of employee attitudes, work atmosphere, internal communications, management style, employment opportunity, stability, business ethics, corporate…
Reinventing Corporate Communications.
Toth, Elizabeth L.; Trujillo, Nick
1987-01-01
Urges a "re-inventing" of corporate communications in today's organizations, and provides information about how corporations can change in new and positive ways during the current "information age." Discusses specific public relations and organizational communication concepts essential for a comprehensive understanding of…
DEFF Research Database (Denmark)
Schmeltz, Line
2014-01-01
This study explores whether companies embracing a corporate social responsibility agenda have a strategic focus on adapting and aligning their value systems to reflect such commitment. The analysis is based on empirical data and a conceptual model juxtaposing corporate values, corporate social...... is discussed in relation to the reported difficulties that companies experience when facing the new and complex challenge of communicating corporate social responsibility....
CORPORATE GOVERNANCE IN INDIA: AN ANALYSIS
Directory of Open Access Journals (Sweden)
Meghna Thapar
2017-03-01
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.
Behavioral corporate governance : four empirical studies
van der Laan, G.
2009-01-01
This thesis consists of studies of corporate governance from a behavioral perspective. The chapters are about trust between chief executive officers (CEOs) and board chairpersons, asymmetric effects of corporate social responsibility on corporate financial performance, compliance with corporate
[Parental corporal punishment in children with attention-deficit hyperactivity syndrome].
Błachno, Magda; Szamańska, Urszula; Kołakowski, Artur; Pisula, Agnieszka
2006-01-01
The aim of this study was to assess the frequency and causes of corporal punishment in children with attention-deficit hyperactivity disorder in comparison with the general population and to evaluate methods of prevention applied in The Department of Child Psychiatry in Warsaw. 82 parents of children with ADHD participating in the Parental Training Programme were asked to fill in an anonymous questionnaire concerning corporal punishment. 95% parents abuse their children physically. ADHD in parents and co-occurrence of ADHD symptoms in children influence punishment frequency. Parents with ADHD, in comparison with parents without ADHD use more serious types of physical punishment. After the Parental Training Programme 72% parents used other kinds of punishment. Parental corporal punishment in children with ADHD is not uncommon. The efficacy of psychoeducation in the examined area seems to be very promising.
CORPORATIONS IN RUSSIAN ECONOMICS OF TODAY
Directory of Open Access Journals (Sweden)
S. A. Shirokovskikh
2011-01-01
Full Text Available In Russian economics there are purely Russian private corporations as well as mixed state/private owned and transnational corporations. Specific ways of forming corporations in Russia resulted in corporate management models different from those used abroad (exclusive of largest holdingcompanies with considerable participation of the state. Difference in the corporation forms is determined by relations between owners and top managers. Efficient and sustainable (in the western sense functioning of Russian corporations may become effective only after long timeprovided RF ownership right legislation gets simultaneously improved.
Intelligence analysis in corporate security
Directory of Open Access Journals (Sweden)
Manojlović Dragan
2014-01-01
Full Text Available Located in the survey indicate that the protection of a corporation, its internal and external interest from the perspective of quality data for intelligence analysis and the need for kroporacije and corporate security. Furthermore, the results indicate that the application is not only practical knowledge of intelligence analysis, but also its scientific knowledge, provides epistemologically oriented critique of traditional techniques undertaken in corporate security in connection with the analysis of the challenges, risks and threats. On the question of whether it can and should be understood only as a form of corporate espionage, any aspect of such a new concept in the theory and practice of corporate security, competitive intelligence activities, as well as an activity or involves a range of different methods and techniques meaningful and expedient activities to be implemented integrally and continuously within corporate security, given the multiple responses to the work. The privatization of intelligence activities as an irreversible process that was decades ago engulfed the western hemisphere, in the first decade of the third millennium has been accepted in Europe, in the sense that corporations at national and multinational levels of system intelligence analysis used not only for your safety but also for the competition, and nothing and less for growth companies and profits. It has become a resource that helps control their managers in corporations to make timely and appropriate decisions. Research has shown that intelligence analysis in corporate security one factor that brings the diversity of the people and give corporations an advantage not only in time, but much more on the market and product.
Corporate entrepreneurship in organisational life-cycle
Duobienė, Jurga
2013-01-01
Paper deals with the development of corporate entrepreneurship in different stages of organisational life-cycle. The research presents a model for the evaluation of corporate entrepreneurship and systemises relevant theoretical and empirical research in the field of entrepreneurship and corporate entrepreneurship. Moreover, it describes the development of corporate entrepreneurship in the entire organisational life-cycle since most of researchers who discuss the topics of corporate entreprene...
Development of the SEA Corporation Powergrid{trademark} photovoltaic concentrator
Energy Technology Data Exchange (ETDEWEB)
Kaminar, N.; Curchod, D.; Daroczi, S.; Walpert, M.; Sahagian, J.; Pepper, J. [Photovoltaics International, LLC, Sunnyvale, CA (United States)
1998-03-01
This report covers the three phase effort to bring the SEA Corporation`s Powergrid{trademark} from the concept stage to pilot production. The three phases of this contract covered component development, prototype module development, and pilot line production. The Powergrid is a photovoltaic concentrator that generates direct current electricity directly from sunlight using a linear Fresnel lens. Analysis has shown that the Powergrid has the potential to be very low cost in volume production. Before the start of the project, only proof of concept demonstrations of the components had been completed. During the project, SEA Corporation developed a low cost extruded Fresnel lens, a low cost receiver assembly using one sun type cells, a low cost plastic module housing, a single axis tracking system and frame structure, and pilot production equipment and techniques. In addition, an 800 kW/yr pilot production rate was demonstrated and two 40 kW systems were manufactured and installed.
Sugita, Minoru; Miyakawa, Michiko
2016-01-01
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
Theoretical Framework for Corporate Governance
Georgescu Cristina Elena
2012-01-01
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...
Kempen, Petrus Cornelis
2011-01-01
The media can make or break a reputation. This being said, it seems to be essential for companies, governments and institutions to pay specific attention to corporate media management in their daily operations. However, this thesis shows that they often neglect to pay adequate attention to corporate
Corporate Social Performance and Corporate Financial Performance: A Link for the Indian Firms
Directory of Open Access Journals (Sweden)
Rupal Tyagi
2013-03-01
Full Text Available The present study addresses the issue of the relationship between Corporate Social performance and corporate Financial Performance in Indian context under good management theory. The study used S&P ESG India Index as a proxy of CSP/ CSR (Corporate social performance or Corporate Social Responsibility of Indian firms for the first time over the 2005–2011 periods. We designed econometric models and controlled industry specific attributes and performed Weighted Least Square method for the analysis. Overall results show neutral though modest negative relationship between the CSP and CFP which eventually informs that if there would be any relationship, it would be negative.
World Bank
2004-01-01
Appeals to corporate responsibility often simply take for granted that businesses have ethical responsibilities that go beyond just respecting the law. This paper addresses arguments to the effect that businesses have no such responsibilities. The interesting claim is not that businesses have no ethical responsibility at all but that their primal responsibility is to increase their profits. The extent to which there is reason to take such arguments seriously delineates the limits of corporate...
Scylla or Charybdis? Historical Reflections on Two Basic Problems of Corporate Governance
Naomi R. Lamoreaux
2009-01-01
Shareholders in corporations face two very different types of governance problems: expropriation by controlling shareholders or managers; and expropriation by greedy rulers or, more generally, by the state. The problem is that the more successful investors are in protecting their capital from the grabbing hand of the state, the less they are able to call upon the state to protect it from the grabbing hand of corporate insiders. Conversely, the more investors are able to call upon government t...
The Organisation of Multibusiness Corporations: Four Roles of the Corporate Office
David J. Collis
1998-01-01
This paper derives four archetypal roles for the corporate office in diversified companies and a set of hypotheses about the organisation structure, systems and processes of each from an analysis of the resources which justify the existence of the corporation as a multibusiness entity.
Schultz, Thomas L.; Correia, Ana-Paula
2015-01-01
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…
Lavack, A M
1999-01-01
This content analysis examines a sample of 203 alcohol-related North American TV commercials dealing with alcohol moderation and driving under the influence (DUI), in order to determine whether the type of ad sponsor has an impact on the message content. Corporate sponsors, such as breweries and distillers, are compared to nonprofit sponsors such as governments and nonprofit organizations. Findings show that ads from corporate sponsors are less likely to make mention of threats or negative consequences, and are also less likely to use fear arousal. However, DUI/alcohol moderation ads from corporate sponsors and nonprofit sponsors do not differ in the degree to which they use humor or positive approaches.
Rise of a New Corporate Vehicle
DEFF Research Database (Denmark)
Fomcenco, Alex
2014-01-01
So-called Public Benefit Corporations do not bring any revolutionary amendments to the way the traditional corporations are. But they represent a shift in the way our corporate mind and mentality is evolving. Despite the deficiencies in legislation, it must be acknowledged that this new corporate...
12 CFR 619.9185 - Funding Corporation.
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...
Directory of Open Access Journals (Sweden)
Ayat S. Al-Rahahleh
2017-06-01
Full Text Available This paper examines the impact of corporate governance quality and board gender diversity on the corporate dividend policy for a set of all non-financial companies listed on Amman Stock Exchange (ASE during the period 2009-2015. The results documented that corporate governance quality and board gender diversity proxies have positive impact on corporate dividend policy. The results also showed that the women representation on the boards of non-financial companies in Jordan is considered low relative to other countries. Particularly, the causes of the poor board gender diversity in Jordan range from lack of awareness about the benefits of gender diversity to the lack of legislation that regulates this issue. It is recommended to non-financial companies in Jordan to boost their compliance with the corporate governance code and adopt diversity policies to enhance the effectiveness of the boards and keep favorable relationships with their shareholders. Furthermore, regulatory bodies in Jordan should take a step towards encouraging gender diversity on boards.
CORPORATE SOCIAL RESPONSIBILITY – CORPORATE BRANDING RELATIONSHIP: AN EMPIRICAL COMPARATIVE STUDY
Directory of Open Access Journals (Sweden)
Bistra VASSILEVA
2009-01-01
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.
Sari, Dewi Kartika; Utama, Sidharta; Rossieta, Hilda
2017-01-01
This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG) on the relationship between tax avoidance, Related Party Transactions (RPT) and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the prop...
Enosh, Guy; Leshem, Elazar; Buchbinder, Eli
2016-10-01
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.
Directory of Open Access Journals (Sweden)
Adi Suharna
2016-04-01
Full Text Available This research examines the infl uence of corporate governance toward corporate performance, in this case market performance and fi nancial performance. The rating of corporate governance perception index (CGPI for 2008 until 2010 by The Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation and Tobin’s Q as a market performance measurement with Return on Equity (ROE and Return on Assets (ROA as fi nancial performance measurement. The control variables used are leverage, age, type of industry and size of fi rm. This study is causal research which companies that scored CGPI and fi nancial statement during 2008-2010 were drawn using purposive sampling method. Research data are pooling data which combines time series and cross sectional data during the observation period 2008-2010. This research employs a multiple regression to test hypothesis that corporate governance and corporate performance are positively related. From the fi rst regression equation, the result of this study shows that there is influence between corporate governance perception index and market performance (Tobin’s Q during crisis while the control variables have no effect on market performance unless leverage levels negatively affect the market performance of the company during the global economic crisis. The second regression equation shows that there is infl uence between corporate governance perception index and fi nancial performance (ROE during crisis while the control variables have no effect on fi nancial performance (ROE. The third regression equation shows that there has no infl uence between corporate governance perception index (CGPI and the control variables to fi nancial performance (ROA during the
Directory of Open Access Journals (Sweden)
Adi Suharna
2017-05-01
Full Text Available This research examines the infl uence of corporate governance toward corporate performance, in this case market performance and fi nancial performance. The rating of corporate governance perception index (CGPI for 2008 until 2010 by The Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation and Tobin’s Q as a market performance measurement with Return on Equity (ROE and Return on Assets (ROA as fi nancial performance measurement. The control variables used are leverage, age, type of industry and size of fi rm. This study is causal research which companies that scored CGPI and fi nancial statement during 2008-2010 were drawn using purposive sampling method. Research data are pooling data which combines time series and cross sectional data during the observation period 2008-2010. This research employs a multiple regression to test hypothesis that corporate governance and corporate performance are positively related. From the fi rst regression equation, the result of this study shows that there is influence between corporate governance perception index and market performance (Tobin’s Q during crisis while the control variables have no effect on market performance unless leverage levels negatively affect the market performance of the company during the global economic crisis. The second regression equation shows that there is infl uence between corporate governance perception index and fi nancial performance (ROE during crisis while the control variables have no effect on fi nancial performance (ROE. The third regression equation shows that there has no infl uence between corporate governance perception index (CGPI and the control variables to fi nancial performance (ROA during the
Introductory Guide to European Corporate Law
DEFF Research Database (Denmark)
Fomcenco, Alex
Introductory Guide to European Corporate Law presents in an easily comprehensible and accessible way the main features and principles that govern European corporate law.......Introductory Guide to European Corporate Law presents in an easily comprehensible and accessible way the main features and principles that govern European corporate law....
The Complementarity between Corporate Governance and Corporate Social Responsibility
Andrea Beltratti
2005-01-01
The paper aims at understanding the relation between corporate governance (CG) and corporate social responsibility (CSR). In theory, CG refers mainly to the mechanisms which protect outsiders and ensure an effective working of the firm, while CSR refers mainly to the objective function of the firm and the attention for various stakeholders. The paper discusses these concepts, with particular attention to the relation between CSR and profit maximization. This relation is important to evaluate ...
Corporate Governance in Costa Rica
Gilberto E. Arce; Edgar Robles C.
2005-01-01
This paper examines corporate governance practices in Costa Rica. First, it estimates corporate governance charter measures using firm-level data for 87 Costa Rican firms and studies their impact on the firms` performance; here, the mean of the corporate governance charters for the publicly traded firms is equal to 56. 14. Second, new evidence is presented on de jure and de facto corporate governance charter measures at the firm level and on their effect on the performance of the firm. The re...
Wettstein, Florian; Baur, Dorothea
2015-01-01
More and more companies are publicly taking a stand on social and political issues such as gay marriage legislation. This paper argues that this type of engagement, which can be called ‘‘corporate political advocacy,'' raises new conceptual and normative challenges especially for theories of corporate responsibility. Furthermore, it poses practical challenges for managers who are confronted with it. This paper addresses all three challenges: first, it defines and conceptualizes corporate poli...
Regulating Corporate Governance in the EU
DEFF Research Database (Denmark)
Horn, Laura
In the context of the financial and economic crisis, corporate governance and regulatory supervision failures are at the centre of public debates. Who controls the modern corporation, and why, has become one of the defining social power relations in contemporary capitalism. Regulation Corporate...... transformation of company law and corporate governance regulation. Her findings about the marketization of corporate control are at the core to a better understanding of the broader context of capitalist restructuring in the European Union....
The Effects of Procedural Knowledge Transparency on Adoption in Corporate Social Networks
Jensen, Bjoern J. M.
2017-01-01
This dissertation investigated how a certain type of organizational knowledge sharing, procedural knowledge transparency, affected innovation adoption rates of members of a corporate social network within a large Scandinavian organization, in its two years of activity. It also explored the mediation of these effects by different types of…
Somatic surveillance: corporeal control through information networks
Monahan, Torin; Wall, Tyler
2007-01-01
Somatic surveillance is the increasingly invasive technological monitoring of and intervention into body functions. Within this type of surveillance regime, bodies are recast as nodes on vast information networks, enabling corporeal control through remote network commands, automated responses, or self-management practices. In this paper, we investigate three developments in somatic surveillance: nanotechnology systems for soldiers on the battlefield, commercial body-monitoring systems for hea...
De Ratio van Corporate Governance
A. de Jong (Abe)
2006-01-01
textabstractAbe de Jong (1970) is Professor in Corporate Finance and Corporate Governance at RSM Erasmus University. He obtained a PhD in finance at Tilburg University (1999). His research and teaching interests are in the area of empirical corporate finance and include capital structure choice,
Cho, Moonhee; Furey, Lauren D.; Mohr, Tiffany
2017-01-01
The purpose of this study was to explore what corporations with good reputations communicate on social media. Based on a content analysis of 46 corporate Facebook pages from "Fortune's" "World's Most Admired Companies," this study found that corporations communicate noncorporate social responsibility messages more frequently…
News and corporate reputation: Empirical findings from the Netherlands
Meijer, M.M.; Kleinnijenhuis, J.
2006-01-01
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
Discourses and Inter-Corporeity
Directory of Open Access Journals (Sweden)
Algis Mickūnas
2015-10-01
Full Text Available Contemporary European theories have focused attention on corporeity, its surface excitations and passions, and even on politically constructed bodies – how do men and women “carry their bodies”. The great variety of such claims suggests transformations in theoretical thinking, yet such changes were already articulated at another level by phenomenological studies: kinesthetic body. It is obvious that to speak of corporeity is possible only on the basis of analyses of corporeal movements. Thus, the aim of this essay is to disclose the structures of bodily movements, constituting the basis of primordial awareness – not “I think” but “I can”. In the essay there are presented a number of theses of post modernists who have not developed adequate analyses of corporeal movements.
P.J. Bezemer (Pieter-Jan)
2010-01-01
textabstractThe globalization and liberalization of national economies have contributed to an increasing diffusion of Anglo-American corporate governance practices worldwide. In this dissertation, we examine the spread of two types of corporate governance beliefs: the emerging focus on board
12 CFR 561.45 - Service corporation.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Service corporation. 561.45 Section 561.45... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.45 Service corporation. The term service corporation means any corporation, the majority of the capital stock of which is owned by one or more savings associations and which...
2010-10-01
... 46 Shipping 2 2010-10-01 2010-10-01 false Corporation. 67.39 Section 67.39 Shipping COAST GUARD... Citizenship Requirements for Vessel Documentation § 67.39 Corporation. (a) For the purpose of obtaining a registry or a recreational endorsement, a corporation meets citizenship requirements if: (1) It is...
Corporate Governance in Crisis? The Politics of EU Corporate Governance Regulation
DEFF Research Database (Denmark)
Horn, Laura
2012-01-01
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....
Corporate Foresight and Strategic Decisions
DEFF Research Database (Denmark)
Gomez Portaleoni, Claudio; Marinova, Svetla Trifonova; Ul-Haq, Rehan
. It provides an extensive analysis of extant theories of corporate foresight and strategic management, brings in new notions and insights, and presents an in-depth case study exploration of corporate foresight of a European bank. The understanding of organizational future is influenced by the perceived......The investigation of the future of an organization has always captivated the attention of academics and business managers. Presently, the aspiration to entrench future-relevant insights into management practices is a must. Companies that have made attempts to use corporate foresight have generally...... dealt successfully with internal information sharing processes that in most cases have prepared them for the challenges of the future. Corporate Foresights and Strategic Decisions investigates the relationships between corporate foresight and management decision-making processes in organizations...
Casalino, Lawrence P
2017-05-01
The Medicare Access and CHIP Reauthorization Act of 2015 (MACRA) may accelerate the movement of physicians into corporate employment by hospitals and, to a lesser extent, by health insurers and other corporations. This article briefly summarizes the demographics of US physician practice, the potential advantages and disadvantages of physician employment by large corporations, and the evidence to date on the performance of large versus small physician practices and hospital-employed versus independent physicians. It describes the features of MACRA likely to lead physicians to seek corporate employment and the steps the Centers for Medicare and Medicaid Services has taken through MACRA to aid small independent physician practices. I conclude that MACRA's net effect is likely to be accelerated corporate employment of physicians and that there is an urgent need for more evidence on the impact of different types of provider organization on the quality and cost of care, and on patient, physician, and staff experience. Project HOPE—The People-to-People Health Foundation, Inc.
The Current Status and Future Prospects of Corporate e-Learning in Korea
Directory of Open Access Journals (Sweden)
Cheolil Lim
2007-03-01
Full Text Available Corporate e-Learning in Korea has grown rapidly over the previous six years (2000-2005. This study argues that the main cause of this heightened interest in corporate e-Learning in Korea was not that companies needed to provide high-quality training programs through the Internet, but rather that the government took initiative to transform the state into an information-based society. The policies for quantitative growth with minimum levels of quality and uniformity have been dominant and have resulted in the lack of diverse e-Learning types for authentic practices in workplaces. This paper suggests that in order to cope with the new competency requirements of employees, corporate e-Learning should be guided both by governmental support and by company initiative.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE
Directory of Open Access Journals (Sweden)
Diana DOBRESCU
2013-12-01
Full Text Available This paper investigates the correlation between Corporate Social Responsability actions and companies’ value. For this purpose a data base was created for 101 important companies in Romania, for years 2011 and 2012. The data was processed using Eviews 7 and SAS 9.2 softwares and the econometric variables specific determinations were interpreted in an econometric approach. A new index for the Corporate Social Responsabilitiy hierarchy levels was proposed and its applicability was demonstrated.
27 CFR 31.123 - New corporation.
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false New corporation. 31.123... Requiring Registration As A New Business § 31.123 New corporation. Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new...
Fortune 500 Corporate Headquarters
Department of Homeland Security — Large Corporate Headquarters in the United States This database is composed of 'an annual list of the 500 largest industrial corporations in the U.S., published by...
The Conceptual Review of Interaction between Corporate Wisdom and Corporate Entrepreneurship
Directory of Open Access Journals (Sweden)
Metehan ORTKARPUZ
2017-12-01
Full Text Available Wisdom is an important point of view in the literature as the highest desired attainment of knowledge management and a new goal. Wisdom is a mysterious concept existing at the top of the hierarchy of data, information, and knowledge that occurs by the evolving of knowledge with experience and thought. This concept constitutes institutional wisdom when dealt with on an institutional basis. Today's competition conditions move corporate wisdom understanding on the agenda due to the insufficiency of traditional knowledge management approach towards sustainable targets and keeping the business vulnerable to rapidly changing conditions. Entrepreneurship is one of the most popular phenomena influenced by the developments in knowledge management. Entrepreneurship necessitates the creation of value by seeing opportunities, reaching different information before others, and using it differently from others, thereby becoming a member of the information society. Entrepreneurship processes aiming to create value through transformation and innovation studies in an existing organization are called "corporate entrepreneurship". Corporate entrepreneurship is a capability that enables businesses to gain competitive advantage through conscious efforts which actuate internal and external initiatives against changing conditions and uncertainties. It is thought that the factors of corporate wisdom understanding are interacting with elements of corporate entrepreneurship. In this study, a conceptual review is carried out in order to reveal the mentioned interaction, to take all dimensions of the elements which the concepts are based on.
Corporal Punishment and the Schools.
Bauer, Gordon B.; And Others
1990-01-01
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.…
Uruguay - Corporate Governance Country Assessment
World Bank
2005-01-01
This report provides an assessment of Uruguay's corporate governance policy framework, enforcement and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Uruguay. The report identifies several key next steps that focus on implementa...
Brand Reputation and the Cost of Capital: Evidence of Adopting a Brand Name as the Corporate Name
YiLin Wu
2011-01-01
This paper studies how the capital market perceives brand name adoption. I distinguish between brand adoption and radical type of corporate name change. A brand adoption name change occurs when the firm adopts one of its well-established brands as its new corporate name and a radical type occurs when the new name is semantically unrelated to firm history. Improved profitability and increased net investment accompany brand name adoption. After controlling for changes in the competing informati...
González, Martha Rocío; Trujillo, Angela; Pereda, Noemí
2014-05-01
To reveal the prevalence of corporal punishment in a rural area of Colombia and its correlates to family structure and other socio-demographic variables. A survey about childrearing and childcare was developed for this study, including a specific question about corporal punishment that was developed based on the Conflict Tactics Scale (CTS). Family structure was categorized as follows, based on previous literature: 'nuclear family,' 'single parent' family, 'extended family,' 'simultaneous family' and 'composed family.' Forty-one percent of the parents surveyed admitted they had used corporal punishment of their children as a disciplinary strategy. The type of family structure, the number of children living at home, the age of the children, the gender of the parent who answered the survey, and the age and gender of the partner were significant predictors of corporal punishment. Family structure is an important variable in the understanding of corporal punishment, especially in regard to nuclear families that have a large number of children and parents who started their parental role early in life. Copyright © 2013 Elsevier Ltd. All rights reserved.
Auditors' Experience with Corporate Psychopaths
DEFF Research Database (Denmark)
Klarskov Jeppesen, Kim; Leder, Christina
2016-01-01
actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications: As auditors are likely to come across corporate psychopaths from time to time...... in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory. Originality/value: This is the first research to address...
Creditor Governance and Corporate Policies
DEFF Research Database (Denmark)
Arnold, Marc; Westermann, Ramona
This paper analyzes the impact of debt covenant renegotiations on corporate policies. We develop a structural model of a levered firm that can renegotiate debt both at investment and in corporate distress. Covenant renegotiation at investment disciplines equity holders in their financing...... and investment decisions and, hence, mitigates the agency cost of debt. Our model explains the empirical intensity and patterns of the occurrence of debt renegotiation. We also quantify the role of debt covenant renegotiations as a governance channel on corporate financial policies and on the value of corporate...
Corporate Accounting Policy Efficiency Improvement
Directory of Open Access Journals (Sweden)
Elena K. Vorobei
2013-01-01
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.
USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE
Directory of Open Access Journals (Sweden)
Farcas Teodora Viorica
2015-07-01
Full Text Available The topic of corporate reporting is very actual being subject of preoccupation of the main international regulatory and professional organisms in the accounting area. Hence, our study targets a priority research area. Its main objective is to discuss the concept of user needs and to emphasize how the needs of users of corporate financial reports have developed in time and how these needs are the main factors influencing the actual changes in the framework of the corporate reporting. In the nowadays society of knowledge, characterized by the variety and growing needs of corporate reports users, the regulatory organism are trying to respond. During time the concept of user of corporate reporting, referring here at financial reporting has changed from the owner of the business, to the manager and nowadays to a larger category of users. From the seven categories of users identified in 1975 by the Accounting Standard Steering Committee (investors, creditors, employees, the group of business partners, the state authority and the public, the most important seem to be the ones representing the capital providers. Analysing the latest IASB and the IIRC conceptual framework we could observe that both have a decision usefulness objective. Therefore, their main objective is to guide companies to make available reports that will help capital providers in the decision process. IR is considered to be a further step in the corporate reporting, therefore, by analysing it conceptual framework we observed how the needs also of the other categories of users are to be accomplished by using this type of reports. Also IR comes as a continuation/response of IASB framework, which recognizes its limits in the first paragraphs, saying that the financial information supplied by the companies in accordance with the framework is not sufficient and that the users’ needs to consult also other pertinent materials. Thus, the IR is composed from financial and non- financial
CORPORATE REBRANDING OF GRAMEDIA STORE (CORPORATE REBRANDING DI GRAMEDIA STORE
Directory of Open Access Journals (Sweden)
Natasha Helena Kairupan
2016-10-01
Full Text Available Abstract. The purposes of this research are to determine the stages of analysis, planning, and evaluation of corporate rebranding process of Gramedia Book Store to be Gramedia Store to rise stakeholder’s awareness. The method used is descriptive qualitative with positivism paradigm. The technique of collecting data through in-depth interview, observation, and literature study. The result of this research showed the analysis stage by analyzing the market through insights and foresights, brand audit through SWOT analysis, and identifying opportunities. The planning stage is by determine the purpose of the planning process and then determine the target audience, consist of external and internal customer. The planning of external customer by renaming and change of corporate identity, and marketing planning using communication channel (above the line and below the line. The planning of internal customer by Brand Induction, training, inspiration briefing at store, and innovation competition. The evaluation of rebranding process of Gramedia Store is having a focus group discussion with customer, media monitoring, and presentation to BOD. Keywords : Process, Corporate Rebranding, Stakeholder Awareness, Corporate Identity, Gramedia Store Abstrak.Tujuan penelitian ini adalah untuk mengetahui bagaimana tahapan analisis, perencanaan, dan evaluasi proses corporate rebranding Gramedia Book Store menjadi Gramedia Store untuk meningkatkan stakeholder awareness. Pendekatan yang digunakan adalah kualitatif dengan paradigma positivisme dan jenis studi deksriptif. Teknik pengumpulan data yang dilakukan melalui wawancara mendalam, observasi, dan studi pustaka. Berdasarkan hasil penelitian, tahapan analisis dilakukan dengan menganalisis pasar melalui insights dan foresights, audit merek dengan analisis SWOT, dan mengidentifikasi peluang. Dalam tahapan perencanaan dengan menentukan tujuan kemudian menentukan target audiens, yaitu eksternal dan internal. Perencanaan
Corporate accountability and transitional justice
Directory of Open Access Journals (Sweden)
Sabine Michalowski
2015-10-01
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.
Corporate moral responsibility in health care.
Wilmot, S
2000-01-01
The question of corporate moral responsibility--of whether it makes sense to hold an organisation corporately morally responsible for its actions, rather than holding responsible the individuals who contributed to that action--has been debated over a number of years in the business ethics literature. However, it has had little attention in the world of health care ethics. Health care in the United Kingdom (UK) is becoming an increasingly corporate responsibility, so the issue is increasingly relevant in the health care context, and it is worth considering whether the specific nature of health care raises special questions around corporate moral responsibility. For instance, corporate responsibility has usually been considered in the context of private corporations, and the organisations of health care in the UK are mainly state bodies. However, there is enough similarity in relevant respects between state organisations and private corporations, for the question of corporate responsibility to be equally applicable. Also, health care is characterised by professions with their own systems of ethical regulation. However, this feature does not seriously diminish the importance of the corporate responsibility issue, and the importance of the latter is enhanced by recent developments. But there is one major area of difference. Health care, as an activity with an intrinsically moral goal, differs importantly from commercial activities that are essentially amoral, in that it narrows the range of opportunities for corporate wrongdoing, and also makes such organisations more difficult to punish.
Harrigan, Nicholas M
2017-12-01
What motivates corporate political action? Are corporations motivated by their own narrow economic self-interest; are they committed to pursuing larger class interests; or are corporations instruments for status groups to pursue their own agendas? Sociologists have been divided over this question for much of the last century. This paper introduces a novel case - that of Australia - and an extensive dataset of over 1,500 corporations and 7,500 directors. The paper attempts to understand the motives of corporate political action by examining patterns of corporate political donations. Using statistical modelling, supported by qualitative evidence, the paper argues that, in the Australian case, corporate political action is largely motivated by the narrow economic self-interest of individual corporations. Firms' interests are, consistent with regulatory environment theory, defined by the nature of government regulation in their industry: those in highly regulated industries (such as banking) and those dependent on government support (such as defence) tend to adopt a strategy of hedging their political support, and make bipartisan donations (to both major parties). In contrast, firms facing hostile regulation (such as timber or mining), and those without strong dependence on state support (such as small companies) tend to adopt a strategy of conservative partisanship, and make conservative-only donations. This paper argues that regulatory environment theory needs to be modified to incorporate greater emphasis on the subjective political judgements of corporations facing hostile regulation: a corporation's adoption of conservative partisanship or hedging is not just a product of the objective regulation they face, but also whether corporate leaders judge such regulation as politically inevitable or something that can be resisted. Such a judgement is highly subjective, introducing a dynamic and unpredictable dimension to corporate political action. © London School of
The corporate security professional
DEFF Research Database (Denmark)
Petersen, Karen Lund
2013-01-01
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...
Muresan (Potincu) Laura; Potincu Cristian Romeo
2015-01-01
At present, the corporate social responsibility must be regarded from a complex perspective. We consider that the social responsibility of the banks is what the community expects from a bank ecologically, economically, juridically, ethically, and philanthropically. Thus, the banking corporate social responsibility includes all these types of responsibilities: the ecological responsibility, the economic responsibility, the juridical responsibility, the ethical responsibility, and the philanthr...
Directory of Open Access Journals (Sweden)
Sanjana Brijball Parumasur
2016-08-01
Full Text Available This study explores the relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour. The relationships amongst the sub-dimensions of workplace spirituality (meaningfulness of work, sense of community, alignment with organisational values and the sub-dimensions of corporate or organisational citizenship behaviour (altruism, conscientiousness, sportsmanship, courtesy, civic virtue are also examined. The extent to which the sub-dimensions of organisational citizenship behaviour predict workplace spirituality are analysed. The study was undertaken in a retail products outlet that focuses on quality and professionalism. The sample was drawn using cluster sampling and the adequacy of the sample was assessed using the Kaiser-Meyer-Olkin Measure and Bartlett’s Test of Sphericity. Data was collected using a closed-ended, established questionnaire and analysed using descriptive and inferential statistics. The results reflect that the organisation is fairly high on workplace spirituality with the focus being on meaningfulness of work and, on corporate or organisational citizenship behaviour with altruism and civic virtue being its greatest strength. There is a significant relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour, with sportsmanship and civic virtue being strong predictors of workplace spirituality. The results therefore, display the dynamic relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour, which when nurtured has the potential to enhance both bottom-lines of profits and people as well as society as a whole
Energy Information Data Base: corporate author entries
International Nuclear Information System (INIS)
1980-03-01
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
Perancangan Corporate Identity Astro Rent Car Surabaya
Gunardi, Yohanes Calvin; Negara, I Nengah Sudika; Aryanto, Hendro
2017-01-01
Corporate Identity merupakan hal yang krusial dalam perkembangan sebuah Perusahaan dalam segi internal maupun eksternal. Dalam membuat perancangan Corporate identity yang efektif, perancangan ini menampilkan segala teori dan ilmu yang berhubungan dengan Corporate identity. Dengan adanya perancangan ini diharapkan para pembaca mengerti betapa pentingnya peran sebuah corporate identity yang tepat dan mengena.Kata kunci: corporate identity, Astro, logo.
Examining the Relationship between Corporate Social ...
African Journals Online (AJOL)
Recently the concept of corporate social responsibility (CSR) is being ... recognize and instill CSR initiatives into their corporate culture and business ... Keywords: Corporate Social Responsibility, Financial Performance, ROA, ROE, and ROS.
Features of the content of corporate contracts
Directory of Open Access Journals (Sweden)
Elena Petrovna Gladneva
2015-09-01
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
Corporate Language and Corporate Talk
DEFF Research Database (Denmark)
Zølner, Mette
2013-01-01
The article presents the case studies of two Danish based multinational companies (MNCs) which provides the an insight into the role of languages in organizational learning. It mentions that the studies focus on the sharing of the understanding and practices among their employees across the geogr......The article presents the case studies of two Danish based multinational companies (MNCs) which provides the an insight into the role of languages in organizational learning. It mentions that the studies focus on the sharing of the understanding and practices among their employees across...... the geographical borders by the medium of common corporate values for knowledge management, collection of data and analysis in these studies inspired by approach of ground theory and presents a usefulness of distinguishing between corporate language and talks to enable the headquarters learning. Also it concludes...... that both of the MNCs are of Danish origin but executives of both companies are proficient in English language....
Aligning corporate real estate with the corporate strategies of higher education institutions
Beckers, R; van der Voordt, Theo; Dewulf, G
2015-01-01
Purpose
The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions.
Design/methodology/approach
An
Aligning corporate real estate with the corporate strategies of higher education institutions
Theo van der Voordt; Geert Dewulf; Ronald Beckers
2015-01-01
Purpose – The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions. Design/methodology/approach – An analytical
Corporate environment protection as a legal problem
International Nuclear Information System (INIS)
Kloepfer, M.
1993-01-01
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
Directory of Open Access Journals (Sweden)
Felichesmi Selestine Lyakurwa
2013-11-01
Full Text Available Environmental information systems are essential platforms for the provision of adequate and relevant information necessary for the planning and decision making for greener production. Corporate use of Environmental Information Systems gained several benefits in the global and local markets. Nevertheless, there was no documentation to explain the extent to which corporate organizations utilize available Environmental Information Systems in Tanzania. This study used purposive sampling with informants being workers from the strategic, tactical and control functions of the corporate organization. Moreover, data collection involved survey of 50 corporate organizations in Dar es Salaam, Arusha, Moshi and Morogoro councils, with 71 respondents. The collected data includes exploration of the extent to which corporate management functions utilize available Environmental Information Systems in Tanzania. The study identified various corporate environmental management functions performed at all levels of the corporate organization, in which workers spends less than one hour on the environmental information systems available. The results also revealed that, there is adequate utilization of available Environmental Information Systems for environmental management. Therefore, the research outcomes provides inputs to corporate organization unit managers, corporate owners and other environmental stakeholders on the extent of the systems’ use as well as sharing experience on different environmental management systems used worldwide. Keywords: Environmental information system, corporate organization, Tanzania, management
Corporate Social Responsibility in banking sector
Directory of Open Access Journals (Sweden)
Lucie Kvasničková Stanislavská
2012-01-01
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.
Fox, J; Nyatanga, L; Ringer, C; Greaves, J
1992-06-01
This paper is based on, and summarises, papers read at the second annual international conference of Nurse Education Tomorrow held at the University of Durham (UK) September 1991. To this end this paper will offer: Some Accreditation of Prior Learning (APL) definition and process as reflected in the literature available. A distinction will be made between APL and Accreditation of Prior Experiential Learning (APEL) although the procedures and processes for assessing them will be shown to be the same. A brief outline of corporate strategy, as it applies to APL, will be given to form the basis for logical demonstration of how Derbyshire Institute of Health and Community Studies has employed such a corporate strategy. Insights developed and gained from APL research currently being undertaken through the college of nursing and midwifery will be used to inform the development and nature of corporate strategy. A flowchart of the operationalisation of the corporate strategy is offered as an integrative summary of how all the APL ideas have had a positive cumulative effect. The paper finishes by highlighting the possible strengths and limitations of APL corporate strategy.
Martynova, M.; Renneboog, L.D.R.
2010-01-01
The issue of appropriate corporate governance framework has been a focal point of recent reforms in many countries. This study provides a comprehensive comparative analysis of corporate governance regulatory systems and their evolution over the last 15 years in 30 European countries and the US. It
Zolotor, Adam J
2014-10-01
Corporal punishment is used for discipline in most homes in the United States. It is also associated with a long list of adverse developmental, behavioral, and health-related consequences. Primary care providers, as trusted sources for parenting information, have an opportunity to engage parents in discussions about discipline as early as infancy. These discussions should focus on building parents' skills in the use of other behavioral techniques, limiting (or eliminating) the use of corporal punishment and identifying additional resources as needed. Copyright © 2014 Elsevier Inc. All rights reserved.
Corporate Blogging For Dummies
Karr, Douglas
2010-01-01
Establish a successful corporate blog to reach your customers. Corporate blogs require careful planning and attention to legal and corporate policies in order for them to be productive and effective. This fun, friendly, and practical guide walks you through using blogging as a first line of communication to customers and explains how to protect your company and employees through privacy, disclosure, and moderation policies. Blogging guru Douglas Karr demonstrates how blogs are an ideal way to offer a conversational and approachable relationship with customers. You'll discover how to prepare, e
The Role of Corporate Governance in Firm Performance
Naimah Zahroh; Hamidah
2017-01-01
The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI). Samples are companies that followed CGPI award at 2005-2014. The examination of the relationship of corporate governance and firm performance is conducted by regression of corporate governance mechanism variables and control variables to profitability. Corporate governan...
Corporate Governance in Publicly Traded Canadian Companies
Hu, Jie; Wang, Chong
2011-01-01
We investigate the effectiveness of corporate governance practices in this paper, focusing on the corporate governance practices implemented by TSX listed companies in Canada. We analyze the determinants of the effectiveness of corporate governance practices and test whether corporate governance mechanisms relate to quality of accounting earnings and company performance. We obtain mixed results from regression analyses indicating that corporate governance mechanisms are not significantly rela...
Board Directors and Corporate Social Responsibility
Mariana Nedelcu (Bunea)
2014-01-01
The boards of directors and corporate social responsibility (CSR) have been the subject of much study and debate in the corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into the media limelight as never before. Boards of directors are also becoming increasingly aware of corporate social responsibility issues.
Financial and Economic Crisis and Corporate Finance Development
Institute of Scientific and Technical Information of China (English)
LI Xinhe
2015-01-01
Financial and economic crisis has challenged the ideological and methodological basis,the basic assumptions and the universal applicability of the research conclusions of the mainstream corporate finance.In order to construct corporate finance appropriate to the state of financial crisis,it is necessary to adjust the objective function of corporate finance,modify the corporate financing theory,extend corporate investment theory,enrich corporate working capital management theory,and adjust corporate dividend policy theory.
Corporate brand building from the corporate stories perspective: a Brazilian football teams study
Directory of Open Access Journals (Sweden)
Edson Roberto Scharf
Full Text Available Abstract The study aims to investigate the content of corporate stories of the Brazilian’s football clubs and how these stories are used to build their corporate brands. The stories were collected from the corporate websites of football clubs in Brazil belonging to series A, B and C. A qualitative analysis of the corporate stories was carried on by means of content analysis of the corpus resulting from them. The results showed that emotion is a key element and is most strongly represented in the websites. The findings also revealed that although the clubs work with human talent, and positive results of the teams in the pitch are dependent on talent, this important aspect is practically forgotten on the websites. Academic and managerial implications, as well as limitations of the study are presented at the end.
Modern model of integrated corporate communication
Directory of Open Access Journals (Sweden)
Milica Slijepčević
2018-03-01
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.
Corporation as climate ambassador
DEFF Research Database (Denmark)
Trapp, Leila
2012-01-01
At a time when corporations are addressing increasingly complex, global corporate social responsibility (CSR) issues, this study examines and evaluates the strategies used in Vattenfall’s challenging and innovative CSR campaign which aimed at establishing the energy company as a credible climate...
78 FR 60375 - Rogue Valley Terminal Railroad Corporation-Corporate Family Transaction Exemption
2013-10-01
... approximately 14 miles of rail line located in the Medford Industrial Park in White City, Or., where it connects... corporate affiliate, Medford Industrial Trainline Management LLC (Medford), to which Rogue Valley will... changes, or changes in the competitive balance with carriers outside the corporate family. Under 49 U.S.C...
Corporate Governance Quality in Selected Transition Countries
Directory of Open Access Journals (Sweden)
Danila Djokic
2017-12-01
Full Text Available Important questions that concern the notion of good corporate governance focus on what good corporate governance is, who benefits from good corporate governance, and how corporate governance quality can be measured. The aim of our study was to broaden our understanding of the role of standards and codes of good corporate governance in improving governance practices.We found that not only formal regulations, standards, and governance codes, but also corporate governance indices-which make the assessment of companies’ governance practices possible-are important in measuring and improving governance quality. The results of the research based on the SEECGAN Index methodology indicated that mandatory requirements and voluntary recommendations of high governance standards had a positive impact on the corporate governance practice in Slovenia.
Perancangan Corporate Identity Brotherwood Decoration
Ciputra, Ongky Permana; Bangsa, Petrus Gogor; Christianna, Aniendya
2015-01-01
Sebagai Perusahaan interior di Surabaya, “BROTHERWOOD” sedang membangun citra positif melalui penguatan corporate identity secara menyeluruh.Oleh karena itu “Brotherwood” memerlukan corporate identity dan mengaplikasikannya pada media promosi dan informasi yang sesuai dengan karakter dari target audience dan target market-nya.Dengan menggunakan corporate identity diharapkan “Brotherwood” menjadi lebih dikenal oleh target audience dan target market-nya sehingga membuat market “Brotherwood” men...
Markus Surmann; Wolfgang A. Brunauer; Sven Bienert
2015-01-01
Despite the rising information about the ecological footprint and greenhouse gas externalities of corporates' activities only little is known about the energy efficiency of corporate real estate assets. When considering achievements from the past, such as significant reduction of carbon emissions and towards carbon accounting, the energy consumption of corporate real estate assets is of emerging interest within the sustainability strategy of corporations. On the contrary to residential and co...
Lithuanian corporate tax accounting improvement solutions
Bružauskas, Valentinas; Stončiuvienė, Neringa
2012-01-01
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...
Board Directors and Corporate Social Responsibility
Directory of Open Access Journals (Sweden)
Mariana Nedelcu (Bunea
2014-08-01
Full Text Available The boards of directors and corporate social responsibility (CSR have been the subject of much study and debate in the corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into the media limelight as never before. Boards of directors are also becoming increasingly aware of corporate social responsibility issues.
2011-08-01
... accounted for under the new method of accounting. The definition of cut-off basis is expanded in the final... of Accounting Used by Corporations That Acquire the Assets of Other Corporations AGENCY: Internal... regulations relating to the methods of accounting, including the inventory methods, to be used by corporations...
Kabir, Rezaul; Thai Minh, Hahn
2017-01-01
Purpose: The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging
Kabir, Mohammed Rezaul; Thai Minh, H.; Thai Minh, H.
2016-01-01
The theoretical as well as empirical relationships between corporate social responsibility and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging countries.
Analysis of the effect of corporate governance attributes on risk management practices
Directory of Open Access Journals (Sweden)
Raef Gouiaa
2018-03-01
Full Text Available Despite recent increased risk research attention being focussed on the Canadian and international scene, there are few research studies that specifically address the relation between corporate governance systems and risk management practices. This paper examines the relation between corporate governance systems and enterprise risk management. More specifically, we analyze how corporate governance attributes and particularly board characteristics can affect risk management practices in the context of Canadian listed companies. Using a content analysis approach, the level of exposure to risk in terms of likelihood, the consequences of such risk and the strategies for managing that risk were identified for each type of risk. The results reveal that corporate governance attributes related to board’s structure, directors’ characteristics and the board's operating process play a significant and important role in establishing an integrative risk management approach. The results show that directors’ characteristics and the board's process significantly determine the quality of risk management through the level of risk-taking in decisions, especially in terms of financial risks.
Measuring instruments of corporate reputation
Directory of Open Access Journals (Sweden)
Damir Grgić
2008-12-01
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.
Corporate strategic branding: How country and corporate brands come together
Đorđević Bojan
2008-01-01
The concept of countries as brands has been increasingly recognized in the post-modern global world. A strong country brand can provide corporate brands with a unique set of values, which supports their positioning on the international market. Simultaneously, once corporate brands achieve worldwide success, they contribute actively to developing new features of the country brand. Consumers pay more and more attention to products' country of origin. When the name of a country is mentioned, the...
Directory of Open Access Journals (Sweden)
Sunil Nandi
2013-01-01
Full Text Available This study investigates the association between firm characteristics, corporate governance attributes and the level of corporate disclosure of listed firms in India. The research paper has been based on a sample of 60 firms listed in the Bombay Stock Exchange (BSE / National Stock Exchange (NSE during the study period from 2000-01 to 2009-10. The study has used the Standard & Poor (2008 model for measuring the level of corporate disclosure. To examine the association between explanatory variables and the level of corporate disclosure, multiple regression model has been used. The results suggest a positive relationship between board size, ratio of audit committee members to total board members, family control, CEO duality, firm size, profitability, liquidity and the extent of corporate disclosure. However, the degree of corporate disclosure is negatively related to board composition, leverage and age of the firm.
12 CFR 7.2000 - Corporate governance procedures.
2010-01-01
... OPERATIONS Corporate Practices § 7.2000 Corporate governance procedures. (a) General. A national bank proposing to engage in a corporate governance procedure shall comply with applicable Federal banking... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Corporate governance procedures. 7.2000 Section...
Laka, Edite
2012-01-01
This study investigates the importance and benefits of having a strategic Corporate Social Responsibility (CSR) program by testing the interrelationships between strategic CSR with three external (reputation, corporate image, and customer loyalty) and four internal (organizational commitment, job satisfaction, performance, and organizational deviance) variables. 269 clients and non-clients along with 190 employees and their direct supervisors completed the survey. Strategic CSR has shown to h...
Examining the Relationship between Corporate Social ...
African Journals Online (AJOL)
user
this study, we explore and test the relationship between financial ... initiatives into their corporate culture and business operations because increases ... Corporate social responsibility (CSR for short and also called corporate social ..... with the inclusion criteria. ...... financial performance: Evidence from the banking industry.
RELEVANCE OF CORPORATE GOVERNANCE IN NIGERIAN ...
African Journals Online (AJOL)
economy, their corporate governance is of prime interest to government, ... supervisory framework and unethical practices among top banking chiefs ... Corporate Governance of Public Companies in Nigeria (2003) which sees corporate ... are more interested in their banks' profitability, soundness and good health while the.
Amao, O
2008-01-01
Copyright @ 2008 Olufemi Amao. The social contract theory has been advanced as a theoretical basis for explaining the emerging practice of Corporate Social Responsibility (CSR) by corporations. Since the 17th century the social contract concept has also been used to justify human rights. The concept is the constitutional foundation of many western states starting with England, US and France. Business ethicists and philosophers have tried to construct and analyse the social responsibility o...
KEPERCAYAAN SEBAGAI MEDIASI HUBUNGAN CORPORATE IMAGE TERHADAP LOYALITAS PELANGGAN MOBIL LOW MPV
Directory of Open Access Journals (Sweden)
Iva Nurdiana Nurfarida
2017-01-01
Full Text Available The program's cost environmentally friendly cars or Low MPV (LCGC issued by the Indonesian government to bring the impact of the availability of consumer choices Indonesia to buy a car at a bargain price. The challenge is whether consumers have confidence that the car MPV although low cost but still quality. Nearly all car manufacturers to get the car with this type so that competition in the automotive business has become very competitive. This study aims to determine causality corporate image to build customer trust and customer loyalty Low MPV car. The study was conducted on customers of Toyota cars, with the number of respondents 150, using accidental sampling and technique using path analysis. The results that the corporate image has a direct influence on the increase in customer loyalty, as well as striving indirectly through increased customer confidence LCGC Toyota. Manufacturer Toyota has the advantage of the corporate image of the customer against Toyota is high, so the products LCGC Toyota produced can be accepted by consumers for consumers / customers have a loyalty to Toyota, meaning that the high corporate image car customers LCGC Toyota lead to customer loyalty. Another result of this study that the corporate image is also able to increase customer confidence LCGC Toyota subsequent impact on improving customer loyalty, meaning that belief becomes a mediation of the causal relationship of corporate image on customer loyalty.
Directory of Open Access Journals (Sweden)
Burcu Öksüz
2014-12-01
Full Text Available The aim of this paper is to reveal the corporate social responsibility (CSR understandings of corporations from the leaders’ perspective and discuss how leaders define and explain CSR practices their organizations executed as spokesperson via social media channels of their organizations. In this context, a content analysis aiming to display the ideas of Turkey’s top 250 corporations’ leaders (CEO, chairman of the board, general manager designated by Istanbul Chamber of Industry in 2013. The leader messages about different dimensions of CSR and CSR practices that are partaking in corporate web sites were examined. According to the results of the analysis, it is found that the leaders act as responsible leaders, and also the spokesperson of their corporations. In addition it is found out that responsible leaders included multiplexed information on different dimensions and various practices of CSR in their social media messages.
Corporate Taxation and Multinational Activity
Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner
2009-01-01
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction)...
Network Culture, Performance & Corporate Responsibility
Silvio M. Brondoni
2003-01-01
The growth and sustainability of free market economies highlights the need to define rules more suited to the current condition of market globalisation and also encourages firms to adopt more transparent and accountable corporate responsibility (and corporate social responsibility, namely the relationship between the company, environment and social setting). From a managerial perspective, corporate responsibility is linked to ensure the lasting pursuit of the company mission, seeking increasi...
FINANCING DECISION AND CORPORATE GOVERNANCE
ANDREI STANCULESCU; DAN NICOLAE IVANESCU; PETRE BREZEANU
2011-01-01
This paper sustains the existence of a biunivocal link between a company’s financing decision and the corporate governance. On the one hand, the financing decision has an impact on corporate performance, which has been confirmed. According to the agency theory, the financing decision will contribute to solving interest conflicts between shareholders and managers. On the other hand, the corporate governance mechanism provides the proper contractual framework for attracting financing resources....
The Content of Accountability in Corporate governance
Directory of Open Access Journals (Sweden)
Natalya Mosunova
2014-01-01
Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.
Corporate governance and intellectual capital
Directory of Open Access Journals (Sweden)
Rahmat Alizadeh
2014-01-01
Full Text Available The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee. The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.
Corporate social responsibility and financial markets
Dam, Lammertjan
2008-01-01
This thesis examines the economics of corporate social responsibility, with an emphasis on the role of financial markets and institutions. Questions that are raised are: What does corporate social responsibility mean in an economic context? What is the impact of corporate social responsibility on
2011-08-30
... of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the... corporate reorganizations and tax-free liquidations. These regulations were published in the Federal...
Book Review of : The Theory of Corporate Finance
Georges Dionne
2011-01-01
The book proposes an original contribution to the economics and finance literature by developing the foundations of corporate finance. It also covers in detail various corporate governance issues faced by organizations. The common treatment of corporate finance and corporate governance started with the contribution of Williamson (Journal of Finance, 1988), who argued that corporate finance and corporate governance must be treated simultaneously because they are complementary. This book fills ...
39 CFR 221.4 - Corporate officers.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Corporate officers. 221.4 Section 221.4 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION GENERAL ORGANIZATION § 221.4 Corporate officers. The Board of Governors determines the number of corporate officers and appoints the...
Florida Progress Corporation 1991 annual report
International Nuclear Information System (INIS)
Anon.
1992-01-01
Florida Progress Corporation is a utility holding company with assets of 5 billion dollars. Its principal subsidiary is the Florida Power Corporation; others are the Electric Fuels Corporation, the Mid-Continent Life Assurance Company, the Talquin Corporation, the Progress Credit Corporation and Advanced Separation Technologies Incorporated. The annual report describes achievements during the year. To meet growing energy demand Florida Power is building new peaking and base-load generating units, purchasing power from neighbouring utilities and cogenerators, and building more bulk power transmission line capacity in the state. Emphasis has been placed on meeting load growth by demand-site management. Attention is given to balancing energy needs with concerns for the environment, and there is an award-winning recycling program. The Electric Fuels Corporation major area of business is coal mining and transportation services. Advanced Separation Technologies has sold several of its patented ion separation machines. The report includes consolidated financial statements for the year ended 31 December 1991
THE EFFECTIVENESS OF PROGRAMS OF PHYSICAL EXERCISE IN THE CONTROL OF THE CORPORAL WEIGHT
Directory of Open Access Journals (Sweden)
Lucas Matos de Souza
2005-09-01
Full Text Available The objective of this bibliographical rising was analyzing the effectiveness of exercises in the control of the corporal weight. This revision study approached studies published among the years from 1991 to 2005, through systematic searches using electronic database: Medline, Science Direct and bibliographical collection of Universidade Estadual do Sudoeste da Bahia. The weigh loss process depends on several factors as the number of fatty cells, hereditariness, normality of hormonal system and mainly to the energy expense. The analyzed studies demonstrated that the physical exercise is an mechanism efficiente that contributes in the reduction of corporal weight, allied the other health positive habits. However the intensity, duration and even the ideal modality of physical exercise is controversial in the half specialized, having a certain predominance of studies that they appear for exercises drop aerobics the moderate intensity due to minimizes risks the health. The studies addressed for the anaerobic exercises they demonstrated to be more efficient in the control of corporal weight, because besides contributing for loss of corporal fat it favors the maintenance and/our increase of thin corporal mass. Experimental studies are recommended with wider delineamento than it favors to investigate the relationship of different types of physical exercise in the control of corporal weight.
International Nuclear Information System (INIS)
Goodwin, L.M.
1992-01-01
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
Strategic Leadership of Corporate Sustainability
DEFF Research Database (Denmark)
Strand, Robert
2014-01-01
Strategic leadership and corporate sustainability have recently come together in conspicuously explicit fashion through the emergence of top management team (TMT) positions with dedicated corporate sustainability responsibilities. These TMT positions, commonly referred to as 'Chief Sustainability......? What effects do corporate sustainability TMT positions have at their organizations? We consider these questions through strategic leadership and neoinstitutional theoretical frameworks. Through the latter, we also engage with Weberian considerations of bureaucracy. We find that the reasons why...
Trends in Corporate Communication Strategies
Constantin Milosteanu; Ionel Scaunasu; Alina Cornescu; Nicolae Popovic
2011-01-01
When business strategy is correlated with corporate communication strategy, this is reflected in the position and image of the organization on the market, leading to higher sales and increased profitability. The major changes caused by globalization, coupled with the new dynamic of the markets where consumers have access to more information in less time, require new forms of corporate communication. The new corporate communication concept involves major challenges for managers and can help de...
Sustainability and corporate environmental focus
DEFF Research Database (Denmark)
Madsen, Henning; Sinding, Knud; Ulhøi, John Parm
1997-01-01
has ranged widely, including different aspects of corporate environmental management, dedicated "green accounting" and "green auditing" and consumer behaviour and "green marketing". Furthermore, this growth has taken place against a background of generally increasing environmental awareness. The paper...... environmental perceptions, driving forces, and corporate responses. The final section discusses the possibility that corporate environmental management, and the many people involved in this area, are less deeply concerned with environmental imperatives than is usually expressed....
Corporate social responsibility in Ukraine
Polyakova, E.
2013-01-01
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...
26 CFR 1.9002-6 - Acquiring corporation.
2010-04-01
... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...
Corporate Strategies in Global Investment Business
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Tetiana Frolova
2012-02-01
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.
22 CFR 96.31 - Corporate structure.
2010-04-01
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Corporate structure. 96.31 Section 96.31 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES ACCREDITATION OF AGENCIES AND APPROVAL OF... Approval Licensing and Corporate Governance § 96.31 Corporate structure. (a) The agency qualifies for...
The Ethics of Deontology in Corporate Communication
African Journals Online (AJOL)
Francis E.A. Owakah and Daniel R. Aswani
Corporate communication, public relations, ethics, deontology, teleology. Introduction. Corporate .... function of a corporate communicator is necessary in strategy formulation and implementation. ..... Exploring Public Relations. Essex: Pearson.
Williams, C.; Lee, S.H.
2009-01-01
This paper analyses entrepreneurial orientation (EO) in multinational corporations (MNCs) and develops a new typology of MNC EO based on combining R&D and asset growth investment intensities as orthogonal resource allocations. A cluster analysis of US MNCs on these two dimensions reveals three types
Corporate apologia and the attribution of guilt
Bülow-Møller, Anne Marie
2010-01-01
This paper argues that in the difficult disciplines of crisis communication and image restoration, attribution theory has explanatory value. Corporate apologia – the explanations that an organisation offers after an attack on – differs with the type of crisis it is designed to diffuse, and if the crisis concerns legitimacy, the art is to shift the public attribution of guilt or responsibility. The case of Arla vs Hirtshals is used to demonstrate how a concerted effort in impression management...
Hooghiemstra, R
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
2013-04-29
.... (n/k/a InQBate Corporation), Hartmarx Corporation (n/k/a XMH Corp. 1), and Penn Treaty American... current and accurate information concerning the securities of Games, Inc. (n/k/a InQBate Corporation... securities of Hartmarx Corporation (n/k/a XMH Corp. 1) because it has not filed any periodic reports since...
Directory of Open Access Journals (Sweden)
Alang Wiyuda
2017-03-01
Full Text Available Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, dewan komisaris, komite audit yang diprosikan kedalam good corporate governance dan profitabilitas, ukuran perusahaan, tipe industri (profile, leverage diprosikan kedalam karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility. Variabel dependen yang digunakan dalam penelitian ini adalah luas pengungkapan corporate social responsibility, sedangkan variabel independenya adalah kepemilikan institusional, dewan komisaris, komite audit, profitabilitas, ukuran perusahaan, tipe industri (profile, leverage. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling, dan diperoleh sebanyak 106 sampel amatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil analisis menunjukan bahwa variabel kepemilikan institusional, dewan komisaris, dan profitabilitas berpengaruh positif terhadap luas pengungkapan corporate social responsibility. Variabel komite audit berpengaruh negatif terhadap luas pengungkapan corporate social responsibility. Variabel ukuran perusahaan, tipe industri (profile, dan leverage tidak berpengaruh terhadap luas pengungkapan corporate social responsibility.
Corporate Social Responsibility in Afghanistan
DEFF Research Database (Denmark)
Azizi, Sameer
This doctoral dissertation examines the business-development relations in Afghanistan by focusing on Corporate Social Responsibility (CSR) and other related practices from corporations in the Afghan mobile telecommunications industry. More concretely, the study aims to explore the characteristics...... provides a relevant empirical focus that can enrich the theoretical debates about CSR in developing countries. The study thereby stresses on the importance of context, and integrates both the societal and corporate dimensions to study CSR by corporations in the Afghan mobile telecommunications industry...... and drivers of the various CSR practices in the Afghan mobile telecommunications industry in order to critically assess the relationship between CSR and development in such context. The thesis highlights that the national context of Afghanistan in combination with the global mobile telecommunications industry...
Bridging Corporate and Organizational Communication
DEFF Research Database (Denmark)
Christensen, Lars Thøger; Cornelissen, Joep
2011-01-01
organizational communication as well. We provide a formative and critical review of research on corporate communication as a platform for highlighting crucial intersections with select research traditions in organizational communication to argue for a greater integration between these two areas of research....... Following this review, we relax the assumptions underlying traditional corporate communication research and show how these dimensions interact in organizational and communication analysis, thus, demonstrating the potential for a greater cross-fertilization between the two areas of research. This cross......The theory and practice of corporate communication is usually driven by other disciplinary concerns than the field of organizational communication. However, its particular mind-set focusing on wholeness and consistency in corporate messages increasingly influence the domain of contemporary...
Iranian Corporations and Corporate Social Responsibility
Directory of Open Access Journals (Sweden)
Hadi Chapardar
2011-10-01
Full Text Available Comparative studies have demonstrated that the themes for corporate social responsibility (CSR initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In this research, which was conducted on 56 corporations from IMI100 (100 Iranian companies with highest annual sales, ranked by Industrial Management Institute or IMI, CSR themes in priority have been identified. Data collected from a semistructured questionnaire and some complementary interviews were analyzed against the results of a reference study over 100 companies from developed countries. The resulted themes, some of which may have several subthemes, were developed in three economic, environmental, and social categories. Beside these qualitative findings, two indices are constructed for indicating the “importance” of and “contribution” to each theme. The results and discussions are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.
Corporal Punishment: Legalities, Realities, and Implications.
Hinchey, Patricia H.
2003-01-01
Presents a quiz that will help readers determine the reliability of their own perceptions relating to corporal punishment in schools. Discusses U.S. Courts and corporal punishment, worldwide and nationwide legality, and the realities of corporal punishment in the United States. Discusses implications for what teachers can do to address corporal…
FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT
Vitaly Yu. Zaitsev; Yurii I. Fedchishin
2015-01-01
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.
Essential Elements of Corporate Law
Kraakman, Reinier H.; Armour, John; Hansmann, Henry
2009-01-01
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 ...
Corporate Governance Disclosure in Malaysia
ONG, Wei Jiin
2006-01-01
This research provides evidence on corporate governance disclosure in Malaysia based on a sample of 25 Malaysian public listed companies on the Kuala Lumpur Composite Index (KLCI) in the year 1998 and 2005 that are listed on the Bursa Malaysia. The purpose of this dissertation is to examine whether after the launch of the Malaysian Code on Corporate Governance (HLFC, 2000) following the 1997/98 financial crisis, corporate governance in Malaysia has improved in terms of disclosure information ...
The Danish Model of Corporate Citizenship
DEFF Research Database (Denmark)
Rendtorff, Jacob Dahl
2017-01-01
, but the corporation also engages in research to manufacture related medicines and to find a cure for the disease. Novo Nordisk is a company that considers good corporate citizenship and CSR as fundamental for a management strategy. The company also works with stakeholder communication as important for corporate self-perception...... identity, image, and self-perception. Moreover, values of balance are also connected with external stakeholders in the sense that they contribute to the formation and identification of ethical integrity as a central component of organizational identity. Novo Nordisk is a large multinational corporation...
CORPORATE SOCIAL RESPONSIBILITY – CORPORATE BRANDING RELATIONSHIP: AN EMPIRICAL COMPARATIVE STUDY
Bistra Vassileva
2009-01-01
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...
Use of Asynchronous Discussions for Corporate Training: A Case Study
Czeropski, Sue
2012-01-01
In this knowledge-based economy, corporations invest millions of dollars in training and expect a return on that investment; similarly, employees have a vested interest in wanting to further their knowledge and their ability to contribute. The types of e-learning strategies and instructional methods being employed elude the use of asynchronous…
Directory of Open Access Journals (Sweden)
Phua Michelle Siew Huei
2017-01-01
Full Text Available This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards. Content analysis is employed to gauge the extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI and prior studies. Multiple regression is conducted and findings revealed that female directors– presence and female holding multiple directorships to be significant predictors of extent of CED. The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators.
Mofsky, James S.
1976-01-01
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)
FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT
Directory of Open Access Journals (Sweden)
Vitaly Yu. Zaitsev
2015-01-01
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.
12 CFR 615.5010 - Funding Corporation.
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Funding Corporation. 615.5010 Section 615.5010... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Funding § 615.5010 Funding Corporation. (a) The Funding Corporation shall issue, market, and handle the obligations of the banks issued under section 4.2(b) through...
Corporate Social Responsibility
DEFF Research Database (Denmark)
Kampf, Constance
2007-01-01
Understanding Corporate Social Responsibility (CSR) as having explicit policies and implicit norms situated in cultural systems highlights the connections between institutional and cultural structures of nation states and business' commitment to CSR as reflected in the strategies used to communic......Understanding Corporate Social Responsibility (CSR) as having explicit policies and implicit norms situated in cultural systems highlights the connections between institutional and cultural structures of nation states and business' commitment to CSR as reflected in the strategies used...
CORPORATION CRIME LIABILITY OF PERSPECTIVE PENAL REFORM
Directory of Open Access Journals (Sweden)
Abdul Salam Siku
2013-07-01
Full Text Available The setting of the responsibility criminal against corporations in Indonesia starting from the inception of the emergency law number 7 of 1955 on Economic Crime, then followed by some of the last act is Act No. 8 of 2010 on prevention and eradication of the crime of money laundering. In the framework of the renewal of national criminal law and the draft law on The Criminal law (Criminal Code systematically have set the criminal liability of corporations, whether incorporated corporation law and Corporation who is not a legal entity. Although there have been laws governing corporate crime responsibility about but are still have problems in its application. It can be seen from the lack of a corporate criminal sentenced by the Court.
Directory of Open Access Journals (Sweden)
Fernando Luiz Cardoso
2009-12-01
Full Text Available A pesquisa almejou identificar e comparar aspectos da corporeidade e sexualidade de homens (n=54 e mulheres (n = 54 com distintas orientações sexuais e de gênero, participantes do "I Jogos da Diversidade" realizado em Florianópolis, em julho de 2006, mediante aplicação anônima do Questionário de Identidade Corporal - QIC. Os principais objetivos deste estudo foram identificar as diferenças em termos de corporeidade e sexualidade entre homens e mulheres, o perfil sexual de homens e mulheres, bem como o perfil da satisfação corporal e sexual para cada sexo. Os participantes que afirmam gostar do corpo tendem a considerá-lo fisicamente bonito e proporcional, como também causar boa impressão. Participantes que relatam sentir satisfação corporal tendem a encontrar-se sexualmente satisfeitos, porém ao se controlar o sexo biológico, a correlação é verificada apenas entre os homens, os quais também demonstram tendência a ter maior intimidade corporal enquanto as mulheres valorizam carícias íntimas preliminares. Participantes com parceiro fixo chegam mais rápido ao orgasmo, embora reações corporais sejam percebidas mais comumente entre as mulheres.This research aimed to identify and compare the corporeity and sexuality aspects of male (n = 54 and female (n = 54 participants with distinct sexual and gender orientations at the I Floripa Diversity Games, in Florianópolis, July/ 2006, using the Questionnaire of Body Identity - QIC anonymously. The main objectives of this study were to identify the differences in terms of corporeity and sexuality among men and women; women`s and men's sexual profile, as well as the profile of the corporal and sexual satisfaction for each sex. Participants who affirm to like their body tended to consider themselves beautiful and proportional and believe that they cause good impression. Participants with corporal satisfaction tended to be also sexually satisfied, however, when we controlled the sex
2012-07-16
... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,448] General Dynamics Itronix Corporation, a Subsidiary of General Dynamics Corporation, Including Remote Workers Reporting to Sunrise, FL..., 2012, a State Workforce Office requested administrative reconsideration of the negative determination...
Corporate Governance Effects on Social Responsibility Disclosures
Directory of Open Access Journals (Sweden)
António Dias
2017-06-01
Full Text Available This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese companies are characterized by high ownership concentration. The largest shareholder is often the CEO and Board Chair (a phenomenon known as CEO duality. We analyse the association between CSRD (measured by a 40-item disclosure index and CG variables (board size, CEO duality, board independence, ownership concentration and presence of an audit committee or CSR committee for 48 of the 51 listed companies in Portugal. The control variables are company size and industry type. We find that CSRD is affected positively by board size, CEO duality, company size and industry type. This accords with suggestions implicit in stakeholder theory that a larger board will represent a broader diversity of stakeholders and will promote better monitoring, more assertive stakeholder management, greater transparency, and increased levels of CSRD. Larger companies and companies close-to-consumers are associated with high levels of CSRD, ostensibly because they are more visible and subject to greater societal monitoring during a period of financial crisis. We reveal that in a country characterized by high ownership concentration, CEO duality has a positive effect on CSRD.
Shaikh, Salman
2009-01-01
This paper suggests an alternate approach to corporate finance in an interest free economy by looking beyond practiced Islamic finance and suggesting alternatives for corporate finance in sourcing funds i.e. i) Ijara with embedded options, ii) limited liability partnership, iii) equity modes like Musharakah and Mudarabah iv) income bonds and v) convertible income bonds. It also suggests alternatives for corporate finance in using funds i.e. i) Islamic income funds, ii) Islamic REITs, iii) Tre...
A Case Study in Corporate Social Responsibility
Directory of Open Access Journals (Sweden)
Sharon K. Kendrick
2014-03-01
Full Text Available This case study promotes analysis through a brief investigation into the role of corporate social responsibility (CSR in the operation of a multinational corporation as evidenced by Google, Inc. The study focuses on a transnational company in order to observe the impact of CSR practice on a global level. The study will present implications of CSR for corporate management, corporate employees, state regulators, shareholders, and customers in general. In addition, the study will discuss consequences of poor CSR compliance for a multinational corporation. Questions for analysis include implications of CSR, employee retention, development of corporate culture, and evaluation of advantages and disadvantages of different CSR approaches. Upon conclusion of the study, suggestions are made for future collaborative efforts in corporate social responsibility as applied to psychological, sociological, and economical motives. Recruiting and training possibilities also present partnership opportunities for best practice sharing in regards to community, civic, and service engagement.
46 CFR 287.27 - Controlled corporation.
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Controlled corporation. 287.27 Section 287.27 Shipping... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.27 Controlled corporation. For the purpose of... acquired by a corporation at a time when the taxpayer owns not less than 95 percent of the total number of...
Directory of Open Access Journals (Sweden)
Ana SPÎNU
2017-03-01
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.
CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY
Directory of Open Access Journals (Sweden)
Elena CHIȚIMUȘ
2015-04-01
Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.
Risk management and corporate value
Directory of Open Access Journals (Sweden)
Milan Cupic
2015-12-01
Full Text Available The paper presents a theoretical framework for assessing the impact of risk management on corporate value. As the relevant factors that determine this impact, the paper analyzes market imperfections and investors’ risk aversion. The results of the present research indicate that risk management contributes to an increase in corporate value if, under the influence of market imperfections, corporate risk exposure is concave. As an expression of market imperfections, the paper analyzes the costs of financial distress, agency costs, and taxation. The results of the research also indicate that the risk management policy should not aim to minimize, but rather optimize risk exposure, by taking into account the costs of risk management, investors’ risk aversion and the competitive advantage a corporation has on the relevant market.
Exploring work-related issues on corporate sustainability.
Brunoro, C M; Bolis, I; Sznelwar, L I
2015-01-01
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.
Corporate visual identity: a case in hospitals.
Alkibay, Sanem; Ozdogan, F Bahar; Ermec, Aysegul
2007-01-01
This paper aims to present a perspective to better understand corporate identity through examining the perceptions of Turkish patients and develop a corporate visual identity scale. While there is no study related to corporate identity research on hospitals in Turkey as a developing country, understanding consumer's perceptions about corporate identity efforts of hospitals could provide different perspectives for recruiters. When the hospitals are considered in two different groups as university and state hospitals, the priority of the characteristics of corporate visual identity may change, whereas the top five characteristics remain the same for all the hospitals.
International Nuclear Information System (INIS)
1988-12-01
The paper presents the United Kingdom Science and Engineering Research Council's second Corporate Plan 1989. The Corporate Plan comprises statements of the current objectives of the Astronomy and Planetary Science Board, the Engineering Board, the Nuclear Physics Board, the Atmospheric Sciences and Computing Centre, along with a discussion of the mechanisms for their attainment. The Annex contains a description of some scientific highlights between 1985-1989, as well as a review of progress between 1984-5 to 1987-8. (U.K.)
Corporate Foresight: Antecedents and Contributions to Innovation Performance
DEFF Research Database (Denmark)
Jissink, Tymen; Rohrbeck, René; Huizingh, Eelko K.R.E.
In this paper we explore the current understanding of corporate foresight as a system for creating understandings of possible futures, factors that drive the need and usage of corporate foresight as well as how corporate foresight can contribute to a firm’s innovation performance. Drawing upon...... still limited research on corporate foresight, we find that 1) there is still little consensus on the concept of corporate foresight, 2) the need for corporate foresight can originate from both internal and external factors, and 3) innovation performance can be positively influenced by a number...
Generational Differences in the Perception of Corporate Culture in European Transport Enterprises
Directory of Open Access Journals (Sweden)
Rudolf Kampf
2017-09-01
Full Text Available The workforce of an enterprise consists of employees of various ages with different personality types. Members of each generation differ not only in their behaviour, but also in their attitudes and opinions. A manager should identify generational differences. Subsequently, the management style, leadership and employee motivation should be adapted forasmuch as well-motivated employees are able to affect the efficiency of enterprise processes in right way. The objective of the paper is to identify differences in perception of the preferred level of corporate culture in terms of various generations. Preferred level of corporate culture in six areas is evaluated using a questionnaire consisting of 24 questions. Sixty-four European transport enterprises are engaged in the survey. Following the outcomes, we find that all generations of respondents working in the European transport enterprises prefer clan corporate culture in the course of five years. This culture puts emphasis on employees, customers and traditions. Loyalty and teamwork are considered to be the essential tools for business success. Following the statistical verification using the ANOVA test, we can state that the hypothesis regarding the existence of generational differences in the perception of corporate culture was not confirmed.
Directory of Open Access Journals (Sweden)
Şafak GÜNDÜZ
2018-04-01
Full Text Available Agency theory studies have had almost no attention to antecedents of the causes leading agent-principal problem. As there is yet no consensus over what constitutes a perfectly working corporate governance mechanism, this discursive analysis tries to draw attention to the hidden reason of agent-principal problem in order to help the constitution of healthy corporate governance with corporate social responsibility. The purpose is to put forward that Founder’s Syndrome could be one of the reasons behind agency problem and a threat to corporate governance and corporate social responsibility. This paper is the first to extend Agency Theory by associating it with a syndrome analysing the psychological and behavioural instigations of it, which fills the void in literature. A theoretical lens to enhance organizations’ ability to be the corporate social responsibility-focused by overcoming Founder’s Syndrome is provided bearing implications especially for organisational behaviour researchers.
[Ontario Hydro]. Corporate performance report, 1994
International Nuclear Information System (INIS)
1995-01-01
Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in 1993, beginning with overall results in such areas as customer service, environmental stewardship, human resources, and finance. This is followed by reports from the Generation Business Group, Customer Services Group, Corporate Business Group, General Counsel and Secretary, Ontario Hydro Audit, Strategic Planning, Environment and Communication Group, and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix includes summary financial statements
The Research Frontier in Corporate Governance
DEFF Research Database (Denmark)
Ahrens, Thomas; Filatotchev, Igor; Thomsen, Steen
2011-01-01
in our knowledge of corporate governance and is likely to lead of a rethink of central concepts like shareholder value, debt governance, and management incentives (2) what do we know and what do we need to how about the impact of national institutions on corporate governance? (3) What research questions......In this paper we attempt to identify the research frontier in corporate governance using three different approaches: (1) what challenges does the financial crisis 2007–2009 pose for corporate governance research? We show that the financial crisis is a huge natural experiment which has exposed gaps...
Constructing corporate identities on websites
DEFF Research Database (Denmark)
Bøilerehauge, Dorrit
2007-01-01
En analyse og diskussion af hvorledes internationale virksomheder konstruerer deres identitet på deres corporate websites.......En analyse og diskussion af hvorledes internationale virksomheder konstruerer deres identitet på deres corporate websites....
PHA Corporate Strategy 2011-2015
Public Health Agency
2011-01-01
The PHA Corporate Strategy has been developed with input from staff across the PHA and taking account of feedback from external stakeholders.� It is a high level document, setting out the direction for the PHA over the next few years, and will be supported by the annual PHA Corporate Business Plan, Directorate Business Plans and the Joint Commissioning Plan.� The Strategy was approved by the PHA board at the November 2011 board meeting.�The PHA Corporate strategy sets out the role, direction ...
Product market competition and corporate governance
Directory of Open Access Journals (Sweden)
Julia Chou
2011-04-01
Full Text Available This paper investigates whether product market competition acts as an external mechanism for disciplining management and also whether there is any relationship between the degree of competition a firm faces and its corporate governance. We find that firms in competitive industries or with low market power tend to have weak corporate governance structures. Results are robust to various competition measures at firm and industry levels, even after controlling for firm-specific variables. We further find that corporate governance quality has a significant effect on performance only when product market competition is weak. The overall evidence suggests that product market competition has a substantial impact on corporate governance and that it substitutes for corporate governance quality. Finally, we provide evidence that the disciplinary force of competition on management is from the fear of liquidation.
Corporate identity: The concept, its measurement and management
C.B.M. van Riel (Cees); J.M.T. Balmer (John)
1997-01-01
textabstractArticulates the main trends in the literature on corporate identity; defines corporate identity; explains the rationale for corporate identity management and describes the main methods used to reveal the desired and the actual corporate identity. Particular reference will be made to two
Prospects and Challenges of Corporate Governance in Ghana
Agyemang, Otuo Serebour; Aboagye, Emmanuel; Ahali, Aaron Yao Ofoe
2013-01-01
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...
Corporate communications and stakeholder management
Directory of Open Access Journals (Sweden)
Đorđević Mira
2010-01-01
Full Text Available Corporate communications represent a modern communications discipline used by businesses across the globe to communicate with key stakeholders. Chief executive officers and executive management teams strive to create, protect and advance corporate reputation through corporate communications. Further, by communicating with key stakeholders the company adequately prepares for good news and future problems. With the benefit of technology and greater transparency, corporations of the future will continue to use corporate communications approaches to advance their business. Company's reputation derives from the way stakeholders perceive the organization, how they think, feel or act towards it. It is therefore vital that organizations interested in developing and building their reputational capital; pay careful attention to the way they are perceived and that they manage the relationships with their various stakeholders like a strategic resource. Stakeholders represent both opportunity and threat for the organizations. For instance, if an institution has a good reputation with stakeholders they may provide the organization more latitude to operate. On the other hand a poor reputation may result in creating the legislative that can make it more difficult for an institution to operate.
36 CFR 907.4 - Designation of responsible Corporation official.
2010-07-01
... Corporation official. 907.4 Section 907.4 Parks, Forests, and Public Property PENNSYLVANIA AVENUE DEVELOPMENT CORPORATION ENVIRONMENTAL QUALITY § 907.4 Designation of responsible Corporation official. The Development Director is the Corporation official responsible for implementation and operation of the Corporation's...
Corporate Support of Education: Some Strings Attached
Malott, Robert H.
1978-01-01
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)
7 CFR 400.166 - Obligations of the Corporation.
2010-01-01
... 7 Agriculture 6 2010-01-01 2010-01-01 false Obligations of the Corporation. 400.166 Section 400... CORPORATION, DEPARTMENT OF AGRICULTURE GENERAL ADMINISTRATIVE REGULATIONS Reinsurance Agreement-Standards for... Corporation. The Agreement will include the following among the obligations of the Corporation. (a) The...
Competitive advantage and corporate communications
Directory of Open Access Journals (Sweden)
Mitić Sanja
2013-01-01
Full Text Available Strategic importance of corporate communications and its role in the development of competitive advantage has attracted interest of numerous researchers in the fields of organization, management, marketing and public relations. Recent studies particularly emphasise the growing importance of soft factors, such as reputation in the development of competitive advantage. Concept of reputation is strongly connected with stakeholder theory, which stresses the importance of corporate communications for competitive advantage of firms. The paper focuses on competitive advantage and the link among strategy, reputation and corporate communications.
2010-04-01
... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...
Energy Information Data Base: corporate author entries
International Nuclear Information System (INIS)
1980-06-01
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
Corporate Governance & Social Responsibility: : Challenges Regarding Accountability
drs. Ewoud Jansen
2012-01-01
Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and
Corporate Governance, between Classicism and Modernism
Directory of Open Access Journals (Sweden)
Niculae Feleaga
2006-07-01
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.
Corporate Governance, between Classicism and Modernism
Directory of Open Access Journals (Sweden)
Cristina Vasile
2006-09-01
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.
12 CFR 1710.10 - Law applicable to corporate governance.
2010-01-01
... AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures § 1710.10 Law applicable to corporate governance. (a) General. The corporate governance practices and... Enterprise shall follow the corporate governance practices and procedures of the law of the jurisdiction in...
Top management motivation in global corporations
Directory of Open Access Journals (Sweden)
Dmytro Lukianenko
2015-11-01
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.
Corporate Tax in European Union and the Theory of Corporate Finance
Directory of Open Access Journals (Sweden)
Iwin-Garzyńska Jolanta
2015-12-01
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.
45 CFR 1603.8 - Corporation support of council.
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Corporation support of council. 1603.8 Section 1603.8 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION STATE ADVISORY COUNCILS § 1603.8 Corporation support of council. (a) The Corporation shall inform the...
24 CFR 964.120 - Resident management corporation requirements.
2010-04-01
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Resident management corporation... § 964.120 Resident management corporation requirements. A resident management corporation must consist... resident council, so long as each such council: (1) Approves the establishment of the corporation; and (2...
[Ontario Hydro]. Corporate performance report, 1993
International Nuclear Information System (INIS)
1994-01-01
Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values established in the approved corporate financial plan and work program budget. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in mid-1993, beginning with overall results in such areas as customer satisfaction, electricity sales, human resources, and environmental protection. This is followed by reports from the Electricity Group (supply, generation, transmission), the Energy Services and Environment Group (load saved and shifted, non-utility generation, retail distribution), and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix contains summary financial statements
Compliance management and corporate governance; Compliance Management und Corporate Governance
Energy Technology Data Exchange (ETDEWEB)
Becker, Uwe [Stadt Frankfurt am Main (Germany); Alsheimer, Constantin; Kassebohm, Kristian; Reutler, Susanne [Mainova AG, Frankfurt (Germany)
2009-08-15
Starting in the year 2009, numerous changes in the financial system and accountancy a well as in the corporate law come into effect for enterprises. Thereby, the requirements substantially are intensified to their corporate governance. The actual well-known reproaches of bribery, corruption and injuries of data protection intensify the pressure on executive committees and supervisory boards in order to meet normative and ethical requirements. All the more is valid for power suppliers whose reputation can already carry damage out with the first suspicion. Already in 2008, Mainova AG (Frnkfurt/Main, Federal Republic of Germany) implemented a compliance management.
A Survey of the Status of Listening Training in Some Fortune 500 Corporations.
Wolvin, Andrew D.; Coakley, Carolyn Gwynn
1991-01-01
Surveys training directors of Fortune 500 corporations to determine the content and nature of listening training offered to employees. Discusses types of listening instruction, personnel receiving listening training, length of listening training, and backgrounds of listening trainers. (KEH)
Discussing three pillars of corporate governance
Andrei STĂNCULESCU; Eugen MITRICĂ
2015-01-01
This paper is a meaningful attempt to critically analyze the cohesion and relationship between three fundamental pillars of the corporate governance system: the shareholders, the board of directors and the employees. We present the characteristics of each pillar and discuss its relevance in corporate governance. A couple of world-renowned corporate governance models are considered. A synthetic conclusion is drawn based on information presented.
Directory of Open Access Journals (Sweden)
Feng Wei
2017-12-01
Full Text Available Taking Chinese listed companies in 2008–2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the board, no significant impact on the scale of corporate environmental investment can be seen. However, when the number reaches at least 3, female directors have a significantly positive impact on the scale of corporate environmental investment. This confirms critical-mass theory; meanwhile, we find that the empirical results do not indicate any significant correlation when the variable of female directors is measured by the proportion of female directors and the Blau index of gender balance. Further analysis suggests that in state-owned enterprises and enterprises from heavily-polluting industries, the above findings remain true, while in non-state-owned enterprises and enterprises from non-heavily-polluting industries, the above findings prove false, i.e., that the impact of female directors on corporate environmental investment is not significant. The conclusion demonstrates that the impact of female directors on environmental investment varies in enterprises with different types of ownership and industry attributes.
The Role of Corporate Governance in Firm Performance
Directory of Open Access Journals (Sweden)
Naimah Zahroh
2017-01-01
Full Text Available The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI. Samples are companies that followed CGPI award at 2005-2014. The examination of the relationship of corporate governance and firm performance is conducted by regression of corporate governance mechanism variables and control variables to profitability. Corporate governance mechanisms are board size, board independence, outside directors, audit committee size, audit committee meeting, audit quality, and CGPI. Control variables are leverage and firm size. The results of this study indicate that board independence negatively influence profitability, audit committee meeting positively influence profitability, audit quality positively influence profitability, CGPI positively influence profitability, leverage negatively influence profitability, and firm size negatively influence profitability.
36 CFR 902.13 - Indexes of Corporation records.
2010-07-01
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Indexes of Corporation... CORPORATION FREEDOM OF INFORMATION ACT General Administration § 902.13 Indexes of Corporation records. (a) The... Corporation. However, earlier materials may be included in the index to the extent practicable. Each index...
26 CFR 1.1363-1 - Effect of election on corporation.
2010-04-01
... the corporation for which the election is in effect. (2) Corporate level taxes. An S corporation is... recapture amounts. (b) Computation of corporate taxable income. The taxable income of an S corporation is... derived from an S corporation are made by the corporation. For example, elections of methods of accounting...
CORPORATE SOCIAL NETWORKS IN EDUCATION: EXPERIENCE OF USE
Directory of Open Access Journals (Sweden)
Lytvynova S.
2017-12-01
Full Text Available The paper discusses methods, forms and safety issues of social network usage for school students. Taking into consideration the growing interest of students to electronic communication in social networks (ESN, their place in the information educational environment is described. The classification of objects and use of ESNs was made to help teachers and school authority to teach students in the corporate social network. The basic components of corporate social networks (СESN were revealed: forms of learning activity (individual, group, and collective, forms of learning organization (quiz, debates, discussions, photo-story, essay contest, a virtual tour, mini design web quest, and conference video-lesson, and database. Particular aspects of the use of certain forms for students training in ESN aсcording to the type of social objects (messages, individual messages, video files, photos, audio files, documents, comments, and blitz-survey were defined. Student safety when using ESN and СESN impact on a student social and cultural intelligence development are discussed as well.
Characteristic corporate culture of the Telkom way 135
Utami, D. A.; Noviyanti
2018-01-01
The corporate globalization brought an attention consequence related to the global perspective balancing against local flexibility. It also made local Organizations to keeps aware to both continuously and fast global changing and development in order to maintain its existences. One of the things need to be strengthened was the strong corporate culture, which is acceptable, understood and applied culture by every single member of the corporate. This study was aimed to describe characteristics of The Telkom Way 135 corporate culture and its implementation in PT. Telekomunikasi Indonesia Tbk., Regional Division V East Java. It was descriptive research with a qualitative approach and conducted it by observation, documentation, and documentation techniques. Data validity was conducted using credibility, transmittable, dependable and special criteria. Results of the study are as follows; the characteristic of The Telkom Way 135 corporate culture is an integral corporate culture. Also, by combination of this characteristic, corporate culture could classify into the strong and adaptive corporate culture so that it able to supports PT. Telkom to win the external adaptation and reached its internal integration if there is a harmonization between the corporate culture’s characteristics with the managerial practices.
Reputation: An Important Component of Corporations' Value
Malikeh Beheshtifar; Azam Korouki
2013-01-01
Corporate reputation may also be a critical factor in responding to a crisis. Reputation may be seen to arise as an output of different activities in the professions.Reputation is a set of collectively held beliefs about a company's ability to satisfy the interest of its various stakeholders. Corporate reputation also is: Observers’ collective judgments of a corporation based on assessments of the financial, social, and environmental impacts attributed to the corporation over time. The organi...
Directory of Open Access Journals (Sweden)
Mariana-Cristina GĂNESCU
2013-11-01
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.
I.W., Lely Fachrul; Salamah, Ummi
2017-01-01
Corporate social responsibility (CSR) program is a form of corporate social responsibility in reducing the impact of its business activities, which in its implementation is supported by CSR corporate communication strategy to run effectively. The aim of the research is to analyze the implementation of SATU Indonesia Award activities, one of Astra's corporate social responsibility (CSR) program and measure the reputation of Astra corporation for the society. This research uses qualitative rese...
International Finance Corporation
2014-01-01
This is a supplement to second IFC's toolkit: developing Corporate Governance codes of best practice. The focus of second toolkit is the development of codes of corporate governance. This supplement focuses narrowly on how to use scorecards to measure the observance and implementation of such codes. It does not cover the full panoply of governance assessment tools. This supplement provides...
Studies on Dutch Housing Corporations
Veenstra, Jacob
2016-01-01
One third of all dwellings in the Netherlands is owned by housing corporations. These are privately governed institutions executing a public task (social housing). Recently, corporations have received negative attention due to various incidents (such as fraud and excessive risk-taking). This put
Corporate Governance, CSR og menneskerettigheder
DEFF Research Database (Denmark)
Buhmann, Karin
2005-01-01
Artiklen diskuterer om der findes en forbindelse mellem Corporate Governance og Corporate Social Responsibility i forhold til menneskerettigheder. Det konkluderes, at en sådan forbindelse findes, i hvert fald i forhold til arbejdstagerrettigheder og dele af forholdet til eksterne stakeholdere. Me...
An international corporate governance index
Martynova, M.; Renneboog, L.D.R.; Wright, M.; Siegel, D.; Keasey, K.; Filatotchev, I.
2013-01-01
This chapter presents a comparative analysis of corporate governance regulatory systems and their development since 1990 in the United States and in 30 European countries. It introduces a proposed methodology that would help create detailed corporate governance indices which describe the primary
19 CFR 141.18 - Entry by nonresident corporation.
2010-04-01
... 19 Customs Duties 2 2010-04-01 2010-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...
Chlupová, Petra
2012-01-01
This master thesis combines corporate culture, corporate strategy, motivation and education of employees. Furthermore, there is also a focus on their interconnections. A real company Unicorn a.s. is presented in the second part -- owner's (Vladimír Kovář's) vision, goals and strategies. Moreover, there is introduced Unicorn's corporate culture, education of employees and human resources management. To check if the culture seems to be friendly and motivational to employees there was used a que...
International Nuclear Information System (INIS)
Kolk, A.; Pinkse, J.
2007-01-01
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
The corporate image concept : a strategic approach
Vos, M.F.
1992-01-01
Following a clarification of the concept of corporate image using the available literature as a basis, the process of image-formation and the nature of the influence of corporate image on behaviour are explored. The relationship with corporate identity is then discussed. This exploration
2010-04-20
... 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...
The ethics of corporate social responsibility.
Bergman, Stanley M; Vernillo, Anthony T
2014-01-01
Corporations as well as individual professionals have an ethical obligation to help those in need. There is a sound tradition in American business for companies including social outreach as part of business strategy. This approach works best when corporations and community and professional experts work in partnership. Henry Schein's Corporate Social Responsibility program contributes expertise, logistics, connections, and funds to these partnerships in the United States and worldwide.
Corporate governance and responsibility in Nigeria
Adegbite, E.; Nakajima, C.
2011-01-01
To provide an expository on the peculiar dimension of the corporate governance and responsibility phenomenon in developing market economies, we employ a mix of qualitative methods to provide research evidence-based insights into the nature, practice, complexity and environment of governance and accountability in corporate Nigeria. We aim to contribute to the budding literature on corporate governance in sub-Saharan Africa, while providing recommendations for practitioners and policy makers...
Corporate personhood: Lay perceptions and ethical consequences.
Jago, Arthur S; Laurin, Kristin
2017-03-01
Modern conceptions of corporate personhood have spurred considerable debate about the rights that society should afford business organizations. Across eight experiments, we compare lay perceptions of how corporations and people use rights, and also explore the consequences of these judgments. We find that people believe corporations, compared to humans, are similarly likely to use rights in protective ways that prevent harm but more likely to use rights in nonprotective ways that appear independent from-or even create-harm (Experiments 1a through 1c and Experiment 2). Because of these beliefs, people support corporate rights to a lesser extent than human rights (Experiment 3). However, people are more supportive of specific corporate rights when we framed them as serving protective functions (Experiment 4). Also as a result of these beliefs, people attribute greater ethical responsibility to corporations, but not to humans, that gain access to rights (Experiments 5a and 5b). Despite their equitability in many domains, people believe corporations and humans use rights in different ways, ultimately producing different reactions to their behaviors as well as asymmetric moral evaluations. (PsycINFO Database Record (c) 2017 APA, all rights reserved).
Dutch Corporate Finance, 1602-1850
A. de Jong (Abe); J. Jonker (Joost); A. Roëll (Ailsa)
2013-01-01
textabstractEarly Modern Dutch corporate finance had two notable features, a remarkable ease of raising large amounts of capital and a flexible legal framework. Having pioneered new corporate forms with two intercontinental trading companies, Dutch business adopted such forms on a wider scale only
Hybrid corporate governance: a choice for Poland?
Samól, Katarzyna A.
2014-01-01
The purpose of the research investigation is to consider the potential opportunities through which corporate governance may be developed to better suit the developing commercial culture within Poland. In order to do this, I formulate the following research questions: ‘What are the weaknesses of the Polish corporate governance system?’, ‘What changes should be made to corporate governance in Poland?’, and ‘Is a hybrid corporate governance model a choice for Poland?’ The concept of hybridisatio...
Corporate Lifecycles: Modelling the Dynamics of Innovation and Its Support Infrastructure
Directory of Open Access Journals (Sweden)
Tamas Koplyay
2013-10-01
Full Text Available Corporate leadership and corporate culture have to be aligned to market realities to ensure the long-term success of a firm. As companies form, grow, and mature, the management of the enterprises also have to evolve through the business lifecycle. What is successful in the introduction stage may not be successful for a mature company. Firms are required to change their focus from product development, to market development, to process development, and finally to market and financial leadership. To be successful means that not only the types of employees hired have to evolve to support the culture required, but the leadership styles and management focus also have to change and adapt to the new realities that firms encounter in their market. The dynamic model presented in this article shows the broad strategic imperatives that must be met by firms, and it is presented through a graphical illustration of how successful firms manage their evolution and how firms can fail through mis-allocation of corporate efforts to non-mission critical initiatives.
Corporate Sustainability Management and Environmental Ethics
DEFF Research Database (Denmark)
Schuler, Douglas; Rasche, Andreas; Etzion, Dror
2017-01-01
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...
Control mechanisms in corporate governance
Directory of Open Access Journals (Sweden)
Jovanović-Zattila Milena
2016-01-01
Full Text Available The structure of corporate governance is determined by the distribution of rights and responsibilities among different actors in the company structure. Organizationally complex structure of corporate entities, established as a reflection of composite forms of business corporations, give rise to the conflict of interest between the owners, the board of directors and managers, which is generally known as the principal-agency problem. Given the fact that operations of modern companies include interaction with a large number of stakeholders, matters of ethics and accountability to the owners, employees, creditors and the state are the basic postulates which have been subject to re-examination lately. The reasons for reassessing these issues are to be sought in numerous abuses by companies, which are on the other hand highly active in their effors to protect themselves from similar abuses (mainy cyber crime. In order to respond to new challenges and requirements, which include providing for the interests of both shareholders and stakeholders, corporate management is required to establish an adequate system of internal control covering all company activities. Contemporary trends in the development of internal audit, as a mechanism of good corporate governance, are reflected in providing advice in respect of anticipated future risks and risk management.
Corporate entrepreneurship - Distilling the concept
Directory of Open Access Journals (Sweden)
Colene Hind
2015-07-01
Full Text Available Background: Corporate entrepreneurship (CE is credited for many positive organisational outcomes, including systemic growth and increased revenue. Several terms associated with CE, including strategic renewal, corporate venturing and intrapreneurship are frequently used interchangeably and often confuse scholars, researchers and practitioners. The lack of clarity about the exact meaning of these terms is detrimental to the synergy in the current body of knowledge and the development of models involving these concepts. Objective: The aim of this paper was to describe CE as a unique concept, distinguishable from related concepts. Methodology: Several definitions of CE as well as the related terms were dissected, to identify core elements associated with each of them. The validity of these comprehensive definitions was tested by requesting 68 master’s degree students to classify the definitions. Inter-rater reliabilities were calculated in order to assess the level of agreement in the classification of the constructs. Results: The results indicate that CE is difficult to distinguish from strategic renewal and corporate venturing, but that intrapreneurship seems to be better defined and separate from the other constructs. Conclusion: These results emphasise the conceptual confusion that exists around CE and the need for further clarification of terminology. KEY WORDS Corporate entrepreneurship, strategic renewal, corporate venturing, intrapreneurship.
Are Stock and Corporate Bond Markets Integrated?
van Zundert, J.; Driessen, Joost
2017-01-01
This study explores the cross-sectional integration of stock and corporate bond markets by comparing a firm’s expected stock return, as implied by corporate bond spreads, to its realized stock return. We compute expected corporate bond returns by correcting credit spreads for expected losses due to
26 CFR 1.11-1 - Tax on corporations.
2010-04-01
... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax on Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax...
The effects of corporate restructuring on hospital policymaking.
Alexander, J A; Morlock, L L; Gifford, B D
1988-01-01
Hospital corporate restructuring is the segmentation of assets or functions of the hospital into separate corporations. While these functions are almost always legally separated from the hospital, their impact on hospital policymaking may be far more direct. This study examines the effects of corporate restructuring by community hospitals on the structure, composition, and activity of hospital governing boards. In general, we expect that the policymaking function of the hospital will change to adapt to the multicorporate structure implemented under corporate restructuring, as well as the overlapping boards and diversified business responsibilities of the new corporate entity. Specifically, we hypothesize that the hospital board under corporate restructuring will conform more to the "corporate" model found in the business/industrial sector and less to the "philanthropic" model common to most community hospitals to date. Analysis of survey data from 1,037 hospitals undergoing corporate restructuring from 1979-1985 and a comparison group of 1,883 noncorporately restructured hospitals suggests general support for this hypothesis. Implications for health care governance and research are discussed. PMID:3384671
The effects of corporate restructuring on hospital policymaking.
Alexander, J A; Morlock, L L; Gifford, B D
1988-06-01
Hospital corporate restructuring is the segmentation of assets or functions of the hospital into separate corporations. While these functions are almost always legally separated from the hospital, their impact on hospital policymaking may be far more direct. This study examines the effects of corporate restructuring by community hospitals on the structure, composition, and activity of hospital governing boards. In general, we expect that the policymaking function of the hospital will change to adapt to the multicorporate structure implemented under corporate restructuring, as well as the overlapping boards and diversified business responsibilities of the new corporate entity. Specifically, we hypothesize that the hospital board under corporate restructuring will conform more to the "corporate" model found in the business/industrial sector and less to the "philanthropic" model common to most community hospitals to date. Analysis of survey data from 1,037 hospitals undergoing corporate restructuring from 1979-1985 and a comparison group of 1,883 noncorporately restructured hospitals suggests general support for this hypothesis. Implications for health care governance and research are discussed.
Directory of Open Access Journals (Sweden)
Adham Genedy
2017-07-01
Full Text Available This study explores and tests the relationship between corporate social responsibility (CSR and corporate financial performance (CFP in developing countries, focusing mainly to examine the financial aspects of high vs low-ranked firms in the CSR Index in Egypt for eight consecutive years (excluding 2011 because of its special situation due to instability caused by the revolution. Moreover, this study empirically examines different financial ratios for 18 firms listed in Egyp-tian Stock Exchange EGX 30 for eight years, 2007 – 2015. Using the Standard and Poor’s index (S&P/EGX ESG Index to measure the CSR, and using accounting based measures (from Egypt for information Dissemination (EGID database and the Cairo and Alexandria Stock Exchange Disclosure book. This study’s purpose is to find the suitable measures of the CFP along with CSR, as well as, the relationship between them, to conclude whether CSR is beneficial for compa-nies or not. The main question here is: What is the type and significance of the relationship be-tween CSR and the CFP in Egypt? the ANOVA analysis was chosen and used on both compa-ny’s CSR and CFP variables, also constructed a Pearson Correlation between CSR and CFP va-riables and examined the multiple regression model to discriminate between the CFP of high and low-ranked firms in the CSR Index and recognize the type and significance of the relationship be-tween CSR and CFP. The results show that CSR has a positive significant relation with the CFP. The paper has implications for enhancing the understanding of performance management by understanding the relationship between CSR and CFP.
Gomba, Clifford
2015-01-01
Corporal punishment in Zimbabwe is a “hot potato” that is bringing challenges both on the legal and cultural fronts. My interest in doing this study stems from the Supreme Court ruling that ruled the use of corporal punishment is unconstitutional. After the ruling, it became imperative to understand the views of different people pertaining to the use of corporal punishment, especially in schools because that is where it is prevalent. For this study I sought to discover and understand the pers...
Convergence of Corporate and Public Governance
Directory of Open Access Journals (Sweden)
Gérard Hirigoyen
2013-06-01
Full Text Available By analyzing the differences between the corporate and public governance, theoretical and empirical research seems to indicate that the two domains of governance are far too different to share any common aspect. However, in this particular research, it has been argued that public governance is an application of corporate governance. Thus, the research question entails the description and analysis of this possible convergence of the two. Extensive research from literature on corporate governance has been undertaken to establish a relationship between the boards process and the roles that acts as a framework to bridge the gap separating corporate governance from public governance. Corporate governance, at a global level, exists in the for-profit as well as nonprofit organizations. Thus, the definition of this concept needs to be viewed from “an innovative” eye, considering the relationship between the process of the board and roles as characteristic of the public organization and private ones. As the private as well as public organizations are an application of corporate governance, the difference between the two gets narrowed. For the purpose of this research, the case of the French hospitals’ board has been taken into consideration. The members of the public board have been considered for the board process to perform their roles.
Corporate Reputation and the Discipline of Organizational Communication
DEFF Research Database (Denmark)
Remke, Robyn
2013-01-01
Corporate reputation and organizational communication research share some points of theoretical and conceptual overlap, even if the term “corporate reputation” is rarely used within organizational communication scholarship. These shared interests align around theoretical and empirical questions...... related to the core corporate reputation concept. This chapter attempts to highlight these overlaps and offers suggestions as to how organizational communication research can contribute to the understanding of corporate reputation. Specifically, the chapter focuses on the noteworthy overlap of empirical...... interests within organizational communication and corporate reputation research that relates to organizational identity and identification and leadership. Arguing an organizational communicative framework explicates theoretical aspects of corporate reputation that more traditional management and business...
Multinational corporations and corporate social responsibility in the peace building in Colombia
Jiménez Peña, Gabriel
2014-01-01
This paper focuses on the role of the multinational corporations in the Colombian peace process. First a theoretical frame work is built which aims to shed light on the significance of multinationals in this process. The study then presents the specific Colombian experience with relation to the role of multinationals in the peace process. The penultimate section deals with the relation between peace, corporate social responsibility, and the UN Global Compact. Finally it offers a conclusion wi...
Social Functions of Corporate Governance in Modern Russia
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D V Stanis
2008-06-01
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.
27 CFR 40.93 - Change in corporate name.
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Change in corporate name... Changes in Name § 40.93 Change in corporate name. Where there is a change in the name of a corporate... to establish that the corporate name has been changed. (72 Stat. 1421; 26 U.S.C. 5712) Changes in...
27 CFR 41.222 - Change in corporate name.
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Change in corporate name... Change in corporate name. Where there is a change in the corporate name of an importer of tobacco... corporate name has been changed. [T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by T.D...
Attitudes towards corporal punishment and reporting of abuse.
Tirosh, Emanuel; Offer Shechter, Shlomit; Cohen, Ayala; Jaffe, Michael
2003-08-01
To assess physicians' attitudes towards corporal punishment in childhood and their subsequent actions regarding the reporting of child abuse. 107 physicians (95 pediatricians and 12 family practitioners) who work in hospitals and community clinics in northern Israel were interviewed. Of the participants, 16% were new immigrants. A structured interview was conducted by one of two pediatric residents. Attitudes towards corporal punishment were not influenced by the physicians' sex or specialty. Corporal punishment was approved by 58% of the physicians. A significant difference in attitudes towards corporal punishment between immigrants and Israeli born physicians was found (p=.004). Family practitioners and especially senior ones were found significantly less tolerant towards corporal punishment than pediatricians (p=.04). While reporting behavior was not found to be associated with parental status and the past experience of the physicians with child abuse, a significant effect of attitudes towards corporal punishment on reporting behavior was found (p=.01). (1) Corporal punishment is still perceived as an acceptable disciplinary act by a significant proportion of physicians responsible for the health care of children in our area. (2) Attitudes towards corporal punishment are different between immigrants and native born Israeli trained doctors and, unexpectedly, pediatricians were more tolerant of corporal punishment than family practitioners.
Corporate responsibility – det handler om redelighed
DEFF Research Database (Denmark)
Thomsen, Steen
2009-01-01
Virksomhedsansvar – corporate responsibility – kan blive et fællesbegreb for selskabsledelse, bæredygtighed og corporate social responsibility, der hver især drejer sig om forskellige former for bæredygtighed – finansiel, social og miljømæssig......Virksomhedsansvar – corporate responsibility – kan blive et fællesbegreb for selskabsledelse, bæredygtighed og corporate social responsibility, der hver især drejer sig om forskellige former for bæredygtighed – finansiel, social og miljømæssig...
Corporate Divestiture and Performance: An Institutional View
DEFF Research Database (Denmark)
Flickinger, Miriam; Zschoche, Miriam
2018-01-01
support for corporate diversification is relatively low. During these periods, there is a high rate of divestitures. The high divestiture activity legitimizes this corporate action and leads to a positive reaction of the stock market to new divestiture announcements. This means that individual evaluations...... of the possiblep erformance outcomes of divestments are not the only factor determining the stock market reaction to a corporate divestiture announcement. Rather, investors might consider the perceived institutionalization of this corporate action when making their purchasing decisions. Using a meta......In this study, we investigate how the institutional environment affects shareholders’ reaction to a firm’s announcement of divestitures. Traditionally, divestiture research has adhered to a financial economics perspective, in which shareholders anticipate certain economic outcomes from corporate...
Environmental performance and corporate captial structure
Παπαγεωργόπουλος, Χρήστος
2014-01-01
In the modern globalized economies the corporations, as an institution, has proved to be the most influential societal driver. In this environment there are many who urge for a reexamination of the corporations’ role as corporate citizens. While the neoclassical shareholder theory regards a firm’s sole interest the maximization of the shareholder’s value, new theories have been proposed under the principle of Corporate Social Responsibility (CSR). These theories have incorporated into their d...
Nevodnicheva, Yulia
2010-01-01
This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax
Improving Corporate Governance Practices
M. Huse; J. Gabrielsson; A. Minichilli
2009-01-01
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...
Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia
Directory of Open Access Journals (Sweden)
Iskandar Itan
2017-02-01
Full Text Available Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobin’s Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobin’s Q.Kata kunci: Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA and Tobin‘s Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and
2010-08-18
... heat the battery can generate during a short circuit of the battery or of its individual cells. (7) Li... inspection requirements to visually check for a battery and/or charger degradation. (vi) The ICA must contain... Lithium Ion Battery AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Final special conditions...
2010-06-14
... circuit of the battery or of its individual cells. (7) Li-ion battery installations must have-- (i) A... charger degradation. (10) Batteries in a rotating stock (spares) that have experienced degraded charge... Battery AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed special conditions...
Some issues in ownership structure and corporate governance
Directory of Open Access Journals (Sweden)
K.A. Darshana Lakmal
2014-10-01
Full Text Available Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders — shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate governance has been commonly defined as the rules and procedures in place for governing an organization. It is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. Corporate governance principles and codes have been developed in different countries and issued from stock exchanges, corporations, institutional investors, or associations (institutes of directors and managers with the support of governments and international organizations. As a rule, compliance with these governance recommendations is not mandated by law, although the codes linked to stock exchange listing requirements may have a coercive effect. However, given the rapid developments within the field and the increasing prominence of corporate governance in the modern world, this definition may be considered too narrow. Corporate governance, while a topic that has been examined in considerable depth in many areas, is widely applicable to a vast array of topics and issues. This study contributes to the literature by extending the mainly based on board literature to where there are important institutional differences and issues in ownership structure and corporate governance system and seeks to address new and emerging issues which have yet to be closely examined and have, to a degree, been overlooked
Lessons for Teacher Education from Corporate Practice.
Houston, W. Robert
1987-01-01
Teacher education suffers from parochialism and is essentially the same today as it was 50 years ago. Corporate education programs are large and well developed, and adoption of their promising ideas could improve teacher education. Eight conclusions about corporate educational practices are presented from a study of corporate training programs…
27 CFR 72.24 - Corporate surety bonds.
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Corporate surety bonds. 72... Seizures and Forfeitures § 72.24 Corporate surety bonds. (a) Corporate surety bonds may be given only with... obtained from the Audit Staff, Bureau of Government Financial Operations, Department of the Treasury...
27 CFR 479.45 - Changes in corporation.
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Changes in corporation... CERTAIN OTHER FIREARMS Special (Occupational) Taxes Change of Ownership § 479.45 Changes in corporation... capital stock of a corporation if the laws of the State of incorporation provide for such change or...
Implementation of corporate governance principles in Romania
Directory of Open Access Journals (Sweden)
Ramona Iulia Țarțavulea (Dieaconescu
2014-12-01
Full Text Available The paper aims to conduct a study regarding the manner in which corporate governance principles are applied in Romania, in both public and private sector. In the first part of the paper, the corporate governance principles are presented as they are defined in Romania, in comparison with the main international sources of interest in the domain (OECD corporate governance principles, UE legal framework. The corporate governance (CG principles refer to issues regarding board composition, transparency of scope, objectives and policies; they define the relations between directors and managers, shareholders and stakeholders. The research methodology is based on both fundamental research and empirical study on the implementation of corporate governance principles in companies from Romania. The main instrument of research is a corporate governance index, calculated based on a framework proposed by the author. The corporate governance principles are transposed in criteria that compose the framework for the CG index. The results of the study consist of scores for each CG principles and calculation of CG index for seven companies selected from the public and private sector in Romania. The results are analyzed and discussed in order to formulate general and particular recommendations. The main conclusion of this study is that that a legal framework in the area of corporate governance regulation is needed in Romania. I consider that the main CG principles should be enforced by developing a mandatory legal framework.
Wolf, Jennifer Price; Kepple, Nancy Jo
2016-10-01
Parental religiosity has been associated with corporal punishment. However, most of this research has focused exclusively on Christians and has not examined physical abuse. In addition, little is known about how the larger religious environment might be associated with discipline behaviors. In this exploratory study, we examine how individual- and county-level religious attendance are related to corporal punishment and physical abuse. We sampled and surveyed 3,023 parents of children aged 12 and younger from 50 mid-sized California cities. We used weighted Poisson models to calculate the frequency of corporal punishment and physical abuse in the past year. Parents who attend religious groups used corporal punishment more frequently than parents who did not attend religious groups. However, those who lived in counties with greater rates of religious participation used corporal punishment less frequently than those living in counties with lower rates of religious participation. There were no effects for religious participation on physical abuse at the individual or county level. This exploratory study suggests that parents who attend religious groups may be more likely to use some types of physical discipline with children. Religious groups could be imparting parenting norms supporting corporal punishment at the individual level. More research examining specific doctrines and faiths is needed to validate the study findings.
Parenting Programs to Prevent Corporal Punishment: A Systematic Review
Directory of Open Access Journals (Sweden)
Paolla Magioni Santini
2016-04-01
Full Text Available Abstract Studies have shown that corporal punishment against children is a common family practice, causing damage to child development. Considering that parents are the main perpetrators of this type of aggression, parenting programs are needed to raise children without violence. This study aimed at performing a systematic review of parenting programs evaluations to reduce corporal punishment. Intervention procedures, as well as design, results and limitations were identified for each study. The PRISMA protocol (Preferred Reporting Items for Systematic reviews and Meta-Analyses was used for reporting the results. A literature survey was conducted in Brazilian databases, as well as English ones from 1994-2014. One Brazilian study and eight international studies were selected as relevant, and only four used randomized controlled trials (RCT. All studies reported satisfactory results in decreasing aggression by parents against their children. Further research in the area with solid methodology is recommended.
THE CORPORATE SOCIAL RESPONSIBILITY- AN IMPORTANT ASPECT FOR CONSUMERS
Directory of Open Access Journals (Sweden)
Victoria-Mihaela BRÎNZEA
2014-06-01
Full Text Available In the last period, expectations towards corporate social responsibility (CSR have been increasing, with people demanding businesses to behave in a socially responsible manner.One of the biggest challenges for marketers nowadays is about satisfying the consumers’ complex needs and the direction tacked by marketing toward social responsibility strengthens the conviction that CSR is no longer a related domain but is a domain that will be part of the future branding. Starting at the word of the managing director of Echo Research, who states that “companies have a tremendous opportunity to partner with enthusiastic global citizens to affect change, but they must understand the motives, perceptions and appropriate types of engagement from market to market”, this article aims to present some theoretically aspects and some findings of the researches demonstrating the importance given by the consumers to the corporate social responsibility.
Directory of Open Access Journals (Sweden)
Tania FERNÁNDEZ LOMBAO FERNÁNDEZ LOMBAO
2014-10-01
Full Text Available Corporate Social Responsibility is a concept that defines the model of corporate governance based on responsible, horizontal and interactive accountability as opposed to closed and rail control systems. This type of management has been associated, at an initial moment, with private enterprise in the context of globalization, although gradually being implemented in the public, and consequently in the state-owned broadcasting corporations of the European Union. The three first corporations who have introduced CSR in their management are the BBC in the UK, RTÉ in Ireland, and ZDF in Germany. They develop their strategies in the fields of governance, working conditions, human rights, consumer, good practices in the activity, environment and community involvement. Annually these three corporations publish memories to evaluate the success or failure of their CSR activities, in order to provide detailed information to its stakeholders or interest groups: managers, suppliers, employees, partners, local communities and international communities. The purpose of this paper is to analyze the way in which the three corporations use Web 2.0 through their corporate websites in order to spread their CSR activities. Thus, detail the peculiarities and possibilities offered by each of the spaces 2.0 and how it encourages interaction, understood as a pillar of the `social media 'against excessive elite control prevailing in the traditional media. Also, check if the three public broadcasting corporations use Web 2.0 share CSR as a management philosophy or whether, on the contrary, does not go beyond simple social marketing. To do this, we will identify the spaces dedicated to Corporate Social Responsibility, specify the category in which it is included and the importance given to it in the middle of other content contained in the corporate websites. Overall, we aim to find out if the web 2.0. is the method of choice for corporations to communicate their CSR
Jocson, Rosanne M; Alampay, Liane Peña; Lansford, Jennifer E
2012-03-09
The relations of education, authoritarian childrearing attitudes, and endorsement of corporal punishment to Filipino parents' reported use of corporal punishment were examined using two waves of data. Structured interviews using self-report questionnaires were conducted with 117 mothers and 98 fathers from 120 families when their children were 8 years old, and when their children were 9 years old. Path analyses showed that, among mothers, higher education predicted lower authoritarian attitudes, which in turn predicted lower reports of corporal punishment use. Among fathers, higher education predicted lower endorsement of corporal punishment, which in turn predicted lower reports of its use. Results suggest that education has an indirect relation to use of corporal punishment through parenting cognitions, and highlight distinctions in Filipino mothers' and fathers' parenting roles.
Dividend Policy and Corporate Value (A Meta-Analysis
Directory of Open Access Journals (Sweden)
Tifani Titah Dwi Tyastari
2017-07-01
Full Text Available This study aimed to understand the effect of dividend policy on corporate value, as well as to examine and analyze the variation of result study on corporate value in Indonesia.Dividend Signaling Model was the grand theory used to explain the effect of dividend policy on corporate value. This study used meta-analysis approach with the sample were 70 researches in Indonesia, both the published and unpublished in 2007-2015. The result of this study, meta-analysis strengthens the findings of the previous study which stated that the dividend policy could increase the corporate value. The differences of the previous studies were due to the presence of moderation effect from the measurement model of corporate value and dividend corporate.
Supplier/customer considerations in corporate financial decisions
Directory of Open Access Journals (Sweden)
Jayant R. Kale
2014-09-01
Full Text Available Earlier research focussed on firm characteristics and the interests of financial stakeholders (shareholders and bondholders as determinants of corporate policies. Subsequent research recognized that corporate policies are determined in a broader environment that includes nonfinancial stakeholders such as suppliers, customers, labour etc. In this paper, we summarize the theoretical and empirical research that includes supplier/customer considerations in the determination of corporate policies such as capital structure, dividends, takeovers, earnings management, and product quality. We highlight the significant effect that the inclusion of supplier/customer interests has on these corporate policies.
Pengaruh Corporate Governance Terhadap Tax Avoidance
Annisa, Nuralifmida Ayu; Kurniasih, Lulus
2012-01-01
This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit commit...
Corporate governance and liquidity
DEFF Research Database (Denmark)
Farooq, Omar; Derrabi, Mohamed; Naciri, Monir
2012-01-01
This paper examines the impact of corporate governance mechanisms on liquidity in the MENA region, i.e. Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait, and Bahrain. Using turnover as a proxy for liquidity, we document significant difference in liquidity between the pre......- and the post-crisis periods in the MENA region. In addition, our results show that bulk of this reduction in turnover can be explained due to weaknesses of corporate governance mechanisms. For example, that dividend payout ratio and choice of auditors – proxies for agency problems – can explain the entire...... difference in liquidity between the two periods. Furthermore, our results indicate that more than 50% of this difference between the two periods can be explained by operational and informational complexity of a firm – proxy for transparency. We argue that poor corporate governance mechanisms increase...
World Bank
2006-01-01
The last decade has witnessed expanded awareness among companies, especially multinational corporations, of their responsibilities toward the communities they impact, elaborated in the concept of Corporate Social Responsibility (CSR) and allied notions such as a Social License to Operate (SLTO). CSR is the realization of business contributions to sustainable development goals. It refers to how business takes account of its economic, social and environmental impacts in the way it operates -- m...
Zolfo, Elana; Mann, Deborah
2007-01-01
The purpose of this study was to determine executive and employee attitudes regarding benefits and difficulties accruing to employees and their corporations who participate in on-site MBA programs for 11 corporate partners. Because so many corporations embrace partnerships with colleges to advance the knowledge base of their employees, it seems…
Theory "W": The Corporate Warrior.
Morris, David J., Jr.
1986-01-01
Describes power structure of corporations functioning under Theory W in which single leaders, in partnership with trusted followers, achieve corporate success. Basis of this industrial structure is attributed to social and developmental structures of prehistoric man and city states. Dimensions of W, X, Y, and Z theories are discussed. (MBR)
Introducing the competitive dimension to corporate foresight
DEFF Research Database (Denmark)
Schwartz, Jan Oliver; Rohrbeck, René
While the competitive dimension plays an important role in strategy, the aspect of competitors seems to be rather neglected in corporate foresight. In this paper we want to shed some more light on this underexplored field of corporate foresight. The literature review discusses approaches in corpo......While the competitive dimension plays an important role in strategy, the aspect of competitors seems to be rather neglected in corporate foresight. In this paper we want to shed some more light on this underexplored field of corporate foresight. The literature review discusses approaches...... in corporate foresight, in particular scenario planning and business wargaming, which address competitive dynamics. Further, literature on competitive strategy is discussed to assess approaches towards the identification of new rivals. One can conclude that there is an absence of structured approaches...
Building trust : corporations and their stakeholders
International Nuclear Information System (INIS)
Chin, R.I.
1998-01-01
The issue of corporate responsibility in terms of societal, economic and environmental matters within the petrochemical sector and the role played in this area by the Council on Economic Priorities (CEP) was discussed. CEP is a non-profit research organization whose mission is to analyse the social and environmental records of corporations in an effort to influence corporate behaviour. CEP campaigns for more communication, more social disclosure and environmentally cleaner corporations. The campaign for cleaner corporations, (C-3), began in 1992 as a public awareness campaign to list the worst environmental performers in the U.S. In the C-3 process, CEP provides recommendations to listed companies and de-lists those which have improved their environmental and social performance. The focus in 1997 was on the petrochemical industry. The overall ranking of 15 major petrochemical companies was provided, along with two case histories illustrating the C-3 process from 'listing' to 'delisting'. Measures used in determining environmental performance for a company include their environmental management policy, environmental impact, environmental reporting and communications, product stewardship and stakeholder relations
corporate social responsibility and psychological contract
African Journals Online (AJOL)
Global Journal
2017-07-04
Jul 4, 2017 ... KEYWORDS: Corporate social responsibilities, Psychological contract, Nigeria, Niger delta, ... The concept of Corporate Social ... CSR initiatives rather than mere financial ..... fundamental idea in such a contract (PC) is the.
Jallai, Ave-Geidi; Gribnau, Hans
2018-01-01
The purpose of this contribution is to explore the possibility of integrating tax with corporate social responsibility (CSR). Some corporate directors seem to argue that they do not have a choice with regard to tax planning, implying that a responsible tax planning strategy is not an option. This
Understanding family dynasty: Nurturing the corporate identity across generations
Directory of Open Access Journals (Sweden)
Nemilentsev, M.
2010-01-01
Full Text Available This study aims to analyse the Ahlstrom annual reports. The content analysis contributes to family business corporate identity. According to the results family business corporate identity is based both on history and on the future. Human resource management, customer relationships, high quality, and also family ownership reflect corporate identity in large family corporations. Modern family business corporate identity is based on continuously developing the business concept and its core competency. Meeting the needs of customers and technical quality standards combined with upgrading and developing the business idea characterises family business corporate identity.
Corporate social responsibility and corporate governance in Indonesian public listed companies
Directory of Open Access Journals (Sweden)
Ika Siti Rochmah
2017-01-01
Full Text Available This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs. The annual reports of 115 PLC for two years (2011 and 2012 were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consistent with expectations, the paired sample t-test showed that there was an increase (significant at the 1 percent level in the extent of CSR disclosure. The multiple regression analysis revealed that audit committee effectiveness and company’s size were positively associated with the extent of CSR disclosure (significant at 5 per cent level. The findings appear to suggest that The Indonesian Capital Market and Financial Institutions Supervisory Agency (Bapepam LK effforts in promoting CSR through the release of Regulation No X.K.6 in 2012 have had some positive impact on CSR disclosure in annual report. The results also suggest that the involvement of audit committee through its effectiveness in overseeing company’s financial reporting could lead to better concern in corporate social activities and hence disclosure in annual reports. This study however, has limitation that should be considered in interpreting the results. The regression model documented an R2 of 21.4 percent, which indicates that almost 80 percent of factors influencing CSR disclosure in Indonesian PLC have not been captured by the model. These other factors may perhaps be indentified in the next research.
Corporate Governance And The Quality Of Financial Disclosures
Mark Myring; Rebecca Toppe Shortridge
2010-01-01
Congress has recently enacted measures designed to improve corporate governance standards. Regulators have asserted that strong corporate governance enhances the transparency and validity of financial statements. Previous studies addressing the relationship between corporate governance and financial reporting quality yield mixed results. This study employs analyst earnings forecasts to determine whether corporate governance procedures impact the quality of accounting information. Followin...
Essays on banking, corporate bankruptcy, and corporate finance
von Schedvin, E.L.
2012-01-01
This thesis consists of four chapters that empirical explore issues related to bank credit supply, corporate bankruptcy risk, and firms’ leverage decisions. The first chapter explores the role of contractual externalities in loan contracts. The second chapter evaluates the extent trade credit chains
Assessing Corporate Sustainability integration for corporate self-reflection
Witjes, Sjors; Vermeulen, Walter J.V.|info:eu-repo/dai/nl/072613335; Cramer, Jacqueline M.|info:eu-repo/dai/nl/069242518
2017-01-01
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
2010-04-01
...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...
Southern Coal Corporation Clean Water Settlement
Southern Coal Corporation is a coal mining and processing company headquartered in Roanoke, VA. Southern Coal Corporation and the following 26 affiliated entities are located in Alabama, Kentucky, Tennessee, Virginia and West Virginia
Directory of Open Access Journals (Sweden)
I Gusti Ayu Purnamawati
2017-04-01
Full Text Available This research explained the relationship between Good Corporate Governance mechanism to company’s value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin’s Q was used to assess the company’s value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company’s CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there were positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value.
R. K. Tyagi
2010-01-01
Problem statement: The Corporate Social Responsibility concerns got global attention in large scale industries but the SMEs which are no less prone to create critical problems for the human, social and natural environments inimical to the society as a whole and survival at large, have not attracted the required attention. The case focuses on the dynamics of the corporate and stakeholder perspective on CSR in Sports Goods Industry Meerut. Approach: This study examined the corporate and stakeho...
Directory of Open Access Journals (Sweden)
Suwana M.A.J.
2017-08-01
Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.
Corporate Governance Frequently Asked Questions
International Finance Corporation
2016-01-01
This guidebook is designed to address common questionson corporate governance that are frequently asked byowners and managers of companies in the Middle Eastand North Africa (MENA) region. It familiarizes readerswith the basic concepts of corporate governance,providing a comprehensive overview of the subject matter,using case studies as practical examples of corporategovernance application...
Euphemisms and Hypocrisy in Corporate Philanthropy
DEFF Research Database (Denmark)
la Cour, Anders; Kromann, Joakim
2011-01-01
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....
The Disappearing State Corporate Income Tax
Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally
2005-01-01
This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...
The Proprietary Foundations of Corporate Law
John Armour; Michael J Whincop
2005-01-01
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...
Corporate reputation: a review of literature
Directory of Open Access Journals (Sweden)
Patricia de Salles Vance
2007-12-01
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.
26 CFR 2.1-27 - Controlled corporation.
2010-04-01
... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...
Directory of Open Access Journals (Sweden)
Dinh TRAN NGOC HUY
2013-12-01
Full Text Available After the recent global crisis, corporate scandals and bankruptcy in US and Europe, there is some certain evidence on weak auditing, risk management, accounting and audit system. This paper chooses a different analytical approach and among its aims is to give some systematic opinions on corporate governance criteria as a benchmark for stock markets. Firstly, it classifies limited Western European representative corporate governance (CG standards into two (2 groups: The Netherlands and Belgium latest CG principles covered in group 1 and, group 2, including corporate governance principles from Italy and Austria, so-called relative good CG group, while it uses OECD and ICGN principles as reference. Secondly, it identifies through analysis the differences and advantages between the above set of standards which are and have been used as reference principles for many relevant organizations. Third, it establishes a selected comparative set of standards for Western European representative corporate governance system in accordance to international standards. Last but not least, this paper covers some ideas and policy suggestions.
The Corporation as a Political Actor
DEFF Research Database (Denmark)
Rasche, Andreas
2015-01-01
. 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...
CORPORATE GOVERNANCE IN ROMANIA. EVOLUTION AND PERSPECTIVES
Directory of Open Access Journals (Sweden)
BUȘAN GABRIELA
2015-03-01
Full Text Available Thanks to slow way to political, legal, social and economic reform, the corporate governance appears in Romania, from concept and filing, until the early 2000`s. This paper analyzes the evolution of corporate governance in the period 2000-2015, it is presented the OECD principles of corporate governance of companies listed on the Bucharest Stock Exchange and it analyse the situation of the public entities who had the obligation to apply the provisions of O.U.G 109/2011 on corporate governance of public entities and to publish on its Web site the Annual Report
Corporate Social Responsibility: The Future of Marketing Communications
Zidarova, Margarita
2010-01-01
The purpose of this study was to investigate Corporate Social Responsibility (CSR) as a contribution tool to the future practices of corporate marketing communications. Another aim was to discover the current practices of CSR within corporate marketing communications with a specific focus on corporate and stakeholder value creation gained through this merging of two disciplines. Finally, the possibility of creating future competitive advantages through the use of CSR in marketing communicatio...
The influence of corporate governance on project governance
Gonda, Pavel
2011-01-01
This work identifies the interaction between corporate governance and project management in project governance. It begins with introduction of basics of corporate governance and various principles of corporate governance in chosen countries and organizations. Further it introduces theoretical background of project governance and its connection and to corporate governance. In practical part work analyzes the level of compliancy with Swiss codex of best praxis in chosen company. The results con...
Corporate Governance in PT Lippo Karawaci Tbk
Directory of Open Access Journals (Sweden)
Retno Kusumastuti
2012-06-01
Full Text Available When mismanagement and misuse run rampant in giant corporations, as in the case of Enron in 2001, good corporate governance becomes mandatory. From the perspective of the agency theory, the separation of capital owners and management must lead to strictly applied good corporate governance. The purpose is to eliminate any disadvantages to the corporation's objective, namely providing added values to all relevant parties. The agency theory also covers two aspects: agency issues and agency costs. The research uses the qualitative approach and data is gathered through extensive interview, secondary data, and bibliography study. Key persons among the sources are selected based on specific criteria. Data validity is obtained through the triangulation technique, and the samples used are PT Lippo Karawaci Tbk and subsidiaries. The results show that governance practices are unique in each corporation, in accordance with their characteristics.
Haack, P.; Schoeneborn, D.; Wickert, C.M.J.
2012-01-01
This paper examines the type and temporal development of language in the process of corporate responsibility (CR) standardization. Previous research on CR standardization has addressed the proliferation and organizational embedding of material practices but neglected the analysis of underlying
Corporal Punishment and Child Adjustment
Aucoin, Katherine J.; Frick, Paul J.; Bodin, S. Doug
2006-01-01
The association between corporal punishment and children's emotional and behavioral functioning was studied in a sample of 98 non-referred children with a mean age of 12.35 (SD=1.72) recruited from two school systems in the southeastern United States. Children were divided into those who had experienced no corporal punishment over approximately a…
Hungary : Corporate Governance Country Assessment
World Bank
2003-01-01
This report assesses the corporate governance policy framework and enforcement and compliance practices in Hungary. Hungary has already invested considerable resources in upgrading its legislation to meet European Union Directives, and the legislative and regulatory framework dealing with corporate governance issues is robust. The major issues identified by this review include: (1) the gen...
Bostock, Tom
2002-01-01
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...
Impact of Social Auditing on Corporate Governance, Corporate ...
African Journals Online (AJOL)
Social auditing process is intended as a means for social engagement, transparency and communication of information leading to greater accountability of decision-makers, managers and officials. The underlying ideas are directly linked to the concepts of corporate governance, democracy and participation. The study has ...
The Politicization of Corporations
DEFF Research Database (Denmark)
Garsten, Christina; Sörbom, Adrienne
This paper departs from an interest in the involvement of business leaders in the sphere of politics, in the broad sense. At a general level, we are seeing a proliferation of usages of non-market corporate strategies, such as testimony, lobbying, interlocking of positions and other means...... that corporations find a strategically positioned amplifier for their non-market interests in the WEF. The WEF functions to enhance and gain leverage for their ideas and priorities in a highly selective and resourceful environment. In the long run, both the market priorities and the political interests of business...... as political. What is the role of business in the WEF, and how do business corporations advance their interests through the WEF? Empirically we depart from ethnographic field studies of the World Economic Forum, drawing on observations from WEF-events and interviews with participants and organizers. We propose...
EMPLOYEES’ RIGHTS IN THE CORPORATE GOVERNANCE CONTEXT
Directory of Open Access Journals (Sweden)
Andrei Emil Moise
2014-11-01
Full Text Available The recent redrafting of the corporate governance legal frame at the European level, with emphasis on its functions of valorization and security of shareholders’ rights, maximizing profits and minimizing risks, raises the balance issue between the above stated goals and the necessity for compliance with employees’ rights. In this context, we intend to analyze the possibility for the labour regulations to be completed or substituted by the “soft-law” regulations, product of corporate governance, to identify the degree of stability, transparency and predictability of the employer-employee relationship and to identify the reconciliation methods between the apparently differing objectives of corporate governance and protection of employees’ rights. The study performs an analysis of the cases in which relevant provision form both corporate law and labour law are applicable, providing also practical examples from the real business environment, a comparative analysis of the relevant legal provisions from the principal EU member states and also an examination of the relevant doctrine. The research results indicate the negative effect of the poor implementation of the corporate governance rules over employees’ rights, but also the fact that compliance with employees’ rights can be and should be an instrument of the effective and transparent corporate governance rather than a barrier, providing several directions for improving the labour relations in the corporate environment.
Corporal Punishment and Youth Externalizing Behavior in Santiago, Chile
Ma, Julie; Han, Yoonsun; Grogan-Kaylor, Andrew; Delva, Jorge; Castillo, Marcela
2012-01-01
Objectives Corporal punishment is still widely practiced around the globe, despite the large body of child development research that substantiates its short- and long-term consequences. Within this context, this paper examined the relationship between parental use of corporal punishment and youth externalizing behavior with a Chilean sample to add to the growing empirical evidence concerning the potential relationship between increased corporal punishment and undesirable youth outcomes across cultures. Methods Analysis was based on 919 adolescents in Santiago, Chile. Descriptive and multivariate analyses were conducted to examine the extent to which parents’ use of corporal punishment and positive family measures were associated with youth externalizing behavior. Furthermore, the associations between self-reported externalizing behavior and infrequent, as well as frequent, use of corporal punishment were investigated to contribute to understanding how varying levels of parental use of corporal punishment were differently related to youth outcomes. Results Both mother’s and father’s use of corporal punishment were associated with greater youth externalizing behavior. Additionally, increases in positive parenting practices, such as parental warmth and family involvement, were met with decreases in youth externalizing behavior when controlling for youth demographics, family socioeconomic status, and parents’ use of corporal punishment. Finally, both infrequent and frequent use of corporal punishment were positively associated with higher youth problem behaviors, though frequent corporal punishment had a stronger relationship with externalizing behavior than did infrequent corporal punishment. Conclusions Parental use of corporal punishment, even on an occasional basis, is associated with greater externalizing behavior for youth while a warm and involving family environment may protect youth from serious problem behaviors. Therefore, findings of this study add
Dinh Tran Ngoc, Huy
2016-01-01
In past few years, corporate scandals and bankruptcy in US and Europe and other parts of the world show some certain evidence on weak corporate governance, weak internal control system and weak audit. Though there are a few researches which have been done in the field of international corporate governance standards, we believe that this field with more rooms to explore. Therefore, this paper chooses a different analytical approach and among its aims is to give some systematic opinions. Fir...
Stakeholder Versus Shareholder Satisfaction in Corporate Risk Management
DEFF Research Database (Denmark)
Aabo, Tom
Inherent in corporate governance is the conflict between satisfying stakeholders in general and satisfying shareholders in particular. This empirical study of Danish non-financial companies enhances the understanding of the interaction between corporate risk management and corporate governance...
Corporate social responsibility in hospitality
Directory of Open Access Journals (Sweden)
Snježana Gagić
2016-01-01
Full Text Available Responsible management of global hospitality companies increasingly recognizes how important are concerns about the society, the environment as well as all stakeholders in maintaining a good market position. In Serbia, the concept of corporate social responsibility is relatively unknown and insufficiently researched in all business areas, especially in the hospitality industry where small businesses are dominated. The papers task is to present particular activities that demonstrate social responsibility to employees, customers-guests, local communities as well as the environment. The paper aims to highlight the benefits of adopting the principles of corporate social responsibility and innovation applied in catering enterprises as an example of good corporate social responsibility practices.
The Case For Corporate Responsibility: An Exploratory Study
Directory of Open Access Journals (Sweden)
Lucy da Piedade
2006-11-01
Full Text Available Stakeholder demands and the introduction of the ‘triple bottom line’ as a means of reporting corporate performance, make it critical that South African companies assess why they should undertake corporate responsibility initiatives. This exploratory study (part two of a two-part study investigated the issues that are being or should be addressed by companies under the banner of corporate responsibility and the reasons for this. The views of a convenience snowball sample of consultants, academics and practitioners of corporate responsibility, was gained by means of a Delphi technique. Content analysis was employed to categorise the views into themes. The findings indicate the need for corporate responsibility action in the areas of ecology, the environment, health and well-being, building human capital and in the encouragement of economic development. Cost benefit and defensive arguments dominate the case for corporate responsibility. There is little indication that organisations have identified the opportunity of corporate responsibility initiatives to increase innovation and organisational learning and its contribution to risk management. Recommendations are made regarding the assessment of investment in this area.
A Comparative Analysis of Corporate and Independent Foundations
Directory of Open Access Journals (Sweden)
Justin Koushyar
2015-12-01
Full Text Available Notwithstanding some visible debates, systematic evidence about the implications of greater corporate involvement in the social sector is sparse. We provide some of this evidence by examining one channel of corporate influence within the nonprofit sector–company sponsorship of philanthropic foundations. Our analysis shows that corporate foundations raise more funds and distribute grants with lower overhead than similar independent (i.e., non-corporate foundations. However, their grantmaking is also more dispersed and less relational, and they tend to be governed by more ephemeral groups of officers and trustees. These findings suggest that corporate foundations benefit from having access to the resources of the companies that sponsor them but are constrained by their additional market-based motivations. The findings also update and refine what nonprofits might expect from corporate foundations relative to their more traditional independent counterparts.
Corporate branding: an exploration of the influence of CRE
Appel - Meulenbroek, H.A.J.A.; Havermans, D.W.Q.; Janssen, I.I.; Kempen, van A.J.M.
2010-01-01
Purpose – The purpose of this paper is to understand how corporate real estate (CRE) can add value to corporate branding and how corporate branding strategies for CRE can be determined. Design/methodology/approach – The paper presents a theoretical background for corporate branding and real estate
Corporate Governance for Employee¡¯s Welfare
Martono Anggusti; Bismar Nasution; Mahmul Siregar; Suhaidi; Tan Kamello; Benny Tabalujan; Hikmahanto Juwana
2015-01-01
The debate about Corporate Social Responsibility (CSR) to stakeholders is a fairly lengthy debate in the repertoire of the development of company law. At least there are two fundamentally different views to interpret the corporate social responsibility.The views, Firstly, cling to the belief that the concept of corporate social responsibility is counterproductive in the business world. According to Milton Friedman, a corporation are naturally only have a goal to generate economic objectives f...
26 CFR 1.957-1 - Definition of controlled foreign corporation.
2010-04-01
... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of controlled foreign corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-1 Definition of controlled foreign corporation. (a) In general. The term controlled foreign corporation means any foreign corporation...
Corporate Social Responsibility In Turkey: An Analysis Through Web Sites
Directory of Open Access Journals (Sweden)
Burcu EKER AKGÖZ
2016-06-01
Full Text Available In today’s business environment, there is no chance for a corporation to be succeeded simply by doing profit oriented business. Corporations are the living entities along with their stakeholders therefore corporations are expected to be responsive on the cultural, environmental and economic issues of society. Socially responsible programs that corporations execute would contribute the corporate image and reputation. Furthermore, these programs benefit both corporations and society. The aim of this study is to examine the presence and organization of information on corporate responsibility present on the corporate web sites of companies which are in the Capital top 500 list. We will choose the top 100 companies on the top 500 list. By using content analysis, identified corporate responsibility issues will be analyzed. In this study, the information given in the web sites of these top 100 companies will be analyzed. We will be examining how the information is organized, presented, and related to the corporate responsibilities.
Classical Corporation Tax as a Global Means of Tax Harmonization
Kari, Seppo; Ylä-Liedenpoha, Jouko
2002-01-01
Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...
7 CFR 400.167 - Limitations on Corporation's obligations.
2010-01-01
... 7 Agriculture 6 2010-01-01 2010-01-01 false Limitations on Corporation's obligations. 400.167... INSURANCE CORPORATION, DEPARTMENT OF AGRICULTURE GENERAL ADMINISTRATIVE REGULATIONS Reinsurance Agreement... Corporation's obligations. The Agreement will include the following among the limitations on the obligations...
Energy Technology Data Exchange (ETDEWEB)
Bittner-Posavec, Simone [Maintext - Das Redaktionsbuero, Frankfurt am Main (Germany)
2009-08-24
Print media remain the cornerstone of corporate publishing in the field of both staff and customer communications, be it either inside or outside the energy sector. Not only do such publications serve to convey a sense of corporate concern, appreciation and credibility - they also act as a bridge to the internet. Yet magazines, journals and other print vehicles are now having to assert themselves in the face of electronic corporate publishing, as TV and audio media, blogs and social networks are increasingly being used as channels through which to approach customers and to enhance client retention rates. (orig.)
26 CFR 1.881-1 - Manner of taxing foreign corporations.
2010-04-01
... tax avoidance purposes, whether or not such corporation is engaged in trade or business in the United... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...
Foreign Investors Able to Establish Foreign- exclusively Exhibition Corporations
Institute of Scientific and Technical Information of China (English)
2005-01-01
Foreign Investors Able to Establish Foreign-exclusively Exhibition Corporations In Feb, Ministry of Commerce issued its 1st decree on temporary regulation for foreign-investing corporations; the regulation allows foreign investors to set up foreign-investing convention & exhibition corporations exclusively or through cooperation with other Chinese corporations, enterprises or organizations. With legal protection on their regulatory management and legal rights, these foreign-investing corporations are in the charge of Department of Foreign Investment Administration, Ministry of Commerce.
The Financial Sector and Corporate Governance
DEFF Research Database (Denmark)
Mallin, Chris; Mullineux, Andy; Wihlborg, Clas
2004-01-01
In 1992 the Cadbury Committee report on the financial aspects of corporate governance waspublished. The Committee had been established following the failures of a number of highprofile businesses in the UK which had shaken confidence in the market. Some nine yearslater, in 2001, the collapse...... of Enron sent shockwaves through the US market. As a result of theEnron collapse and various other high profile scandals in the years since its occurrence, the USis examining its own corporate governance structures and provisions to determine how thesemight be improved and help avoid another Enron. The EU...... similarly is developing principlesand legislation to improve corporate governance, and scandals such as Royal Ahold andParmalat have helped drive further governance reforms.In this paper we detail the development of corporate governance codes in the UK and theadaptation of similar codes in the EU. We...
Managing Corporate Responsibility Globally and Locally
DEFF Research Database (Denmark)
Brown, Dana; Knudsen, Jette Steen
2012-01-01
Corporate Responsibility (CR) is today an essential component of corporate global strategy. CR can bolster the institutional context for market expansion fill institutional voids or facilitate market entry as a component of non-market strategy. Yet, in fulfilling these functions, CR may need...... to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...
CSR INTEGRATION INTO THE CORPORATE STRATEGY
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Patrizia GAZZOLA
2014-12-01
Full Text Available The aim of this research paper is to develop a model for the integration of ethics and Corporate Social Responsibility (CSR into the company strategy as a source of competitive advantages. CSR is an organization's obligation to consider the interests of their customers, employees, shareholders, communities and to consider the social and environmental consequences of their business activities. By integrating CSR into the corporate strategy and stakeholder management, organizations can ensure that the increasing of shareholder value doesn’t overshadow the need to behave ethically to their stakeholders. The research is based on the theoretical framework that supports a thesis of beneficial impact of the development and implementation of CSR plan: by planning out CSR as part of a corporate strategy, companies can achieve the ultimate goal of creating both social value and corporate value.
Social responsibility of corporations
Directory of Open Access Journals (Sweden)
Babić Jovan
2007-01-01
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.
Essays in Banking and Corporate Finance
T. Wang (Teng)
2015-01-01
markdownabstract__Abstract__ This dissertation bundles three empirical studies in the area of corporate finance and banking. These studies investigate corporates’ financing activity with a special focus on the interaction between the banking industry and corporate borrowers. By showing how
Featuring Control Power: Corporate Law and Economics Revisited
A.M. Pacces (Alessio)
2008-01-01
textabstractThis dissertation reappraises the existing framework for economic analysis of corporate law. The standard approach to the legal foundations of corporate governance is based on the ‘law matters’ thesis, according to which corporate law promotes separation of ownership and control by
Corporate headquarters as physical embodiments of organisational change
van Marrewijk, A.H.
2009-01-01
Purpose: The purpose of this paper is to explore the interdependency of corporate architecture and organisation cultural change. Corporate headquarters have become symbols of corporate change ambitions to endure cultural value sets. The paper seeks to contribute to the growing interest in the
Wolf, Jennifer Price; Kepple, Nancy J.
2016-01-01
Background Parental religiosity has been associated with corporal punishment. However, most of this research has focused exclusively on Christians and has not examined physical abuse. Additionally, little is known about how the larger religious environment might be associated with discipline behaviors. In this exploratory study, we examine how individual and county-level religious attendance are related to corporal punishment and physical abuse. Method We sampled and surveyed 3,023 parents of children aged 12 and younger from 50 mid-sized California cities. We used weighted Poisson models to calculate the frequency of corporal punishment and physical abuse in the past year. Results Parents who attend religious groups used corporal punishment more frequently than parents who did not attend religious groups. However, those who lived in counties with greater rates of religious participation used corporal punishment less frequently than those living in counties with lower rates of religious participation. There were no effects for religious participation on physical abuse at the individual or county level. Discussion This exploratory study suggests that parents who attend religious groups may be more likely to use some types of physical discipline with children. Religious groups could be imparting parenting norms supporting corporal punishment at the individual level. More research examining specific doctrines and faiths is needed to validate the study findings. PMID:29294609
DEFF Research Database (Denmark)
Vintergaard, Christian
path of an entrepreneurial opportunity of the Danish corporate venture capitalist,Danfoss A/S. This paper distinguishes itself from previous research done on entrepreneurialopportunities by creating a holistic and conceptual framework, which broadens and expands theperception of the market participants...
The Economics of "Private Politics": Corporate Social Responsibility
Otto, Brøns-Petersen
2005-01-01
Increasingly, private corporations engage in “private politics”, or “corporate social responsibility” (CSR). In some cases, such as the infamous Enron affair, huge discrepancies between stated and actual policies have been revealed, while in others corporations seem to have been taken hostage by interest groups, even if stated and actual polices matched. The paper attempts to model the “private politics” of CSR in economic terms. On the one hand, it is assumed that corporations can generate e...
Hubungan antara Corporate Governance dan Variabel Pengurang Masalah Agensi
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Zaenal Arifin
2009-08-01
Full Text Available The main objective of this research is to investigate whether there are a significant relationship be¬tween corporate governance and agency-problem-reducing variables. The corporate governance is concern on all stakeholders’ interest while the agency variables are concern on one of the most important stakeholders’ that is the stockholders-interest. Theoretically, there should be a significant relationship between the corporate govern¬ance and the agency-problem-reducing variables. Using 52 Indonesian listed companies in 2001 that had been investigated by Indonesian Institute for Corporate Governance (IICG for the companies’ practice of corporate governance and presented on SWA Magazine, this research found that no relationship between the corporate governance and the agency-problem-reducing variables. There are some possible explanations for this finding. First, reducing agency problems does not perceived (by investor affecting the companies’ practice of corporate governance. Second, the bonding mechanisms to reduce the free cash flows by increasing the dividend payment or increasing the debt and monitoring by the independent board of directors are not an effective mechanism to re¬duce agency problems. So these mechanisms do not correlate to the companies’ practice of corporate govern¬ance. Third, the score of corporate governance released by IICG are not valid. Further investigations are needed to find the true explanation.Key words: Corporate Governance, Masalah Agensi
Westermann-Behaylo, M.K.; Rehbein, K.; Fort, T.
2015-01-01
Corporate diplomacy is an emerging concept within the management literature. It describes corporate conduct in the international arena, particularly in challenging political and social environments. Management scholarship and practitioner literature have focused on the communication processes and
Study on the Support Systems for Corporate Governance
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Claudiu BRANDAS
2011-01-01
Full Text Available The problems generated by the information asymmetry within the agency relationships at corporation level, governments and capital markets led to a higher necessity for corporate governance (CG. The information system of corporate governance is a very complex one, which involves a series of actors, decision-making and transactional processes, technologies, procedures and good practice codes. In order to ensure the efficiency and efficacy of corporate governance as a premise for increasing company’s performance and position consolidation for the company on the capital market, it is necessary to analyze the way information technology could contribute to this undertaking. The purpose of this study is to analyze the architecture of the corporate governance systems and to identify and classify the systems and technologies involved in ensuring CG support in order to underlie the basis for developing a conceptual model for a hybrid and collaborative support system for corporate governance.
LITERATURE REVIEW ON CORPORATE GOVERNANCE - FIRM PERFORMANCE RELATIONSHIP
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Pintea Mirela-Oana
2015-07-01
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
27 CFR 31.124 - Stockholder continuing business of corporation.
2010-04-01
... business of corporation. 31.124 Section 31.124 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... business of corporation. A registration completed by a corporation as a dealer in liquors, or as a dealer... dissolution of the corporation. The stockholder(s) must register as a new business. (26 U.S.C. 5124) ...
Corporate governance and development - an update
Claessens, S.; Yurtoglu, B.
2012-01-01
This paper reviews the relationships between corporate governance and economic development and well-being. It finds that better-governed corporate frameworks benefit firms through greater access to financing, lower cost of capital, better firm performance, and more favorable treatment of all
Corporate Governance for A.S.E. Listed Firms
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Tellidou Theognosia
2016-03-01
Full Text Available The present paper focuses on the level of compliance and application of corporate governance from the corporations listed in the Athens Stock Exchange (A.S.E. and attempts to highlight improvements from the adoption of best practices suggested by corporate governance recent trends worldwide. In order for the research to be conducted, a series of qualitative and quantitative variables were used, as derived from the financial statements of 162 public companies. A more extensive analysis regarding the level of compliance with corporate governance was conducted in 25 companies with the highest and 25 corporations with the lowest score, whose classification in these positions was the result of a rating system that was created for this purpose.