75 FR 65238 - Loan Guaranty: Elimination of Redundant Regulations; Correction

Science.gov (United States)

2010-10-22

... DEPARTMENT OF VETERANS AFFAIRS 38 CFR Part 36 RIN 2900-AN71 Loan Guaranty: Elimination of... June 15, 2010 (75 FR 33704), amending its loan guaranty regulations to eliminate redundant regulations... INFORMATION CONTACT: William White, Acting Assistant Director for Loan Processing and Valuation (262...

78 FR 48789 - Loan Guaranty: Percentage to Determine Net Value

Science.gov (United States)

2013-08-09

... DEPARTMENT OF VETERANS AFFAIRS Loan Guaranty: Percentage to Determine Net Value AGENCY: Department... mortgage holders in the Department of Veterans Affairs (VA) loan guaranty program concerning the percentage to be used in calculating the purchase price of a property that secured a terminated loan. The new...

Variable-Rate Premiums

Data.gov (United States)

Pension Benefit Guaranty Corporation — These interest rates are used to value vested benefits for variable rate premium purposes as described in PBGC's regulation on Premium Rates (29 CFR Part 4006) and...

29 CFR 4219.2 - Definitions.

Science.gov (United States)

2010-07-01

... benefits means the amount by which the present value of a plan's vested nonforfeitable benefits (as defined... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION WITHDRAWAL LIABILITY FOR MULTIEMPLOYER... as of which substantially all employers have withdrawn.Nonforfeitable benefit means a benefit...

Single-employer Plans Trusteed by the PBGC

Data.gov (United States)

Pension Benefit Guaranty Corporation — This spreadsheet contains a list of all single-employer defined benefit pension plans trusteed by the PBGC since its creation in 1974. This data set will be updated...

29 CFR 4050.11 - Limitations.

Science.gov (United States)

2010-07-01

... missing participants. (b) Limitation on benefit value. The total actuarial present value of all benefits... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.11 Limitations. (a) Exclusive benefit. The benefits provided for under this part will be the only...

29 CFR 4245.2 - Definitions.

Science.gov (United States)

2010-07-01

... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.2 Definitions. The.... Insolvency benefit level means the greater of the resource benefit level or the benefit level guaranteed by...

Cultural Antecedents And Business Benefits Of Corporate Citizenship

African Journals Online (AJOL)

... citizenship is conducive to business benefits. Survey results suggest that market-oriented cultures as well as humanistic cultures lead to proactive corporate citizenship, which in turn is associated with improved levels of employee commitment, customer loyalty and business both in terms of internal and external marketing.

16 CFR 301.48a - Guaranties not received in good faith.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Guaranties not received in good faith. 301... received in good faith. A guaranty shall not be deemed to have been received in good faith within the... required label, required invoice and advertisement relating to the fur product or fur so guaranteed; (b) If...

Corporate Sustainability Management and Its Market Benefits

Directory of Open Access Journals (Sweden)

Joonhyun Kim

2018-05-01

Full Text Available An increasing number of firms around the world are applying corporate sustainability management (CSM to their business operations, and the research interest on the effect of CSM in terms of the capital market benefit has grown rapidly under the different research settings across various countries. This study investigates whether CSM contributes to increasing firm value and improving the market response to earnings disclosure, using Korean firms as the sample. The test results show that firms with CSM reporting outperform the other firms in terms of Tobin’s Q and the market-adjusted stock returns over a year. Further, investors respond more strongly to the earnings announcement events of the CSM firms than the non-CSM firms, which is more likely to be attributed to the enhanced corporate disclosure practice of the CSM firms than an improvement in earnings quality. Our findings indicate that the shareholders of firms with CSM reporting can enjoy relatively higher market valuations and enhanced information content of earnings disclosures. In conclusion, the results show that the CSM activities in pursuit of a harmonious relationship with the various stakeholders bring different forms of market benefits to shareholders as well.

29 CFR 4281.2 - Definitions.

Science.gov (United States)

2010-07-01

... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION... 4261 of ERISA. Insolvency benefit level means the greater of the resource benefit level or the benefit level guaranteed by the PBGC for each participant and beneficiary in pay status. Insolvency year means...

The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits

Directory of Open Access Journals (Sweden)

Ming-Chin Chen

2015-06-01

Full Text Available The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits into account in their corporate tax planning. The results show that privately held firms are more likely than listed firms to choose shareholder investment tax credits and forego corporate tax benefits. Listed firms with relatively high earnings response coefficients tend to choose a corporate 5-year tax exemption, as it can enhance reported after-tax earnings. Further, in the 5-year period following their choice of a particular tax incentive, firms choosing a corporate 5-year tax exemption exhibit significantly lower earnings persistence than those choosing shareholder investment tax credits. Taken together, these results suggest that stock market pressure has a significant effect on firms’ choices between corporate and shareholder tax benefits, and that the choice of tax incentives has an effect on future earnings quality.

76 FR 79714 - Premium Changes Based On Recharacterization of Contributions

Science.gov (United States)

2011-12-22

... of contributions. Recharacterization of contributions refers to a situation in which contributions..., Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington DC...

48 CFR 853.271 - Loan Guaranty, Education and Vocational Rehabilitation and Counseling Programs.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Loan Guaranty, Education and Vocational Rehabilitation and Counseling Programs. 853.271 Section 853.271 Federal Acquisition... Guaranty, Education and Vocational Rehabilitation and Counseling Programs. ...

29 CFR 4022.82 - Method of recoupment.

Science.gov (United States)

2010-07-01

... by the present value of the benefit payable with respect to the participant under title IV of ERISA. The PBGC will determine the present value of the benefit to which a participant or beneficiary is... Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS...

25 CFR 103.19 - When must the lender pay BIA the loan guaranty or insurance premium?

Science.gov (United States)

2010-04-01

... insurance premium? 103.19 Section 103.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES LOAN GUARANTY, INSURANCE, AND INTEREST SUBSIDY How a Lender Obtains a Loan Guaranty or Insurance Coverage § 103.19 When must the lender pay BIA the loan guaranty or insurance premium? The premium...

29 CFR 4281.47 - Application for financial assistance.

Science.gov (United States)

2010-07-01

....47 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY... plan sponsor determines that the plan's resource benefit level for an insolvency year is below the... its notice of insolvency benefit level pursuant to § 4281.45. When the plan sponsor determines an...

34 CFR 682.411 - Lender due diligence in collecting guaranty agency loans.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Lender due diligence in collecting guaranty agency... due diligence in collecting guaranty agency loans. (a) General. In the event of delinquency on an FFEL... certification. (n) Due diligence for endorsers. (1) Before filing a default claim on a loan with an endorser...

Multiemployer Pension Plans

Data.gov (United States)

Pension Benefit Guaranty Corporation — This spreadsheet lists the active multiemployer pensions plans insured by PBGC. Plans are identified by name, employer identification number (EIN) and plan number...

78 FR 26625 - Agency Information Collection Activities; Comment Request; Guaranty Agency Financial Report

Science.gov (United States)

2013-05-07

...; Comment Request; Guaranty Agency Financial Report AGENCY: Federal Student Aid (FSA), Department of... Financial Report. OMB Control Number: 1845-0026. Type of Review: An extension of an existing information... Agency Financial Report (GAFR), Education Form 2000, is used by the thirty-one (31) guaranty agencies...

Single-employer Pension Plans

Data.gov (United States)

Pension Benefit Guaranty Corporation — This spreadsheet lists the active single-employer pensions plans insured by PBGC. Plans are identified by name, employer identification number (EIN) and plan number...

29 CFR 4231.2 - Definitions.

Science.gov (United States)

2010-07-01

... benefits means the excess of the present value of a plan's accrued benefits over the fair market value of... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION... market value, IRS, multiemployer plan, PBGC, plan, plan year, and PN. In addition, for purposes of this...

78 FR 64294 - Loan Guaranty: Mandatory Electronic Delivery of Loan Files for Review

Science.gov (United States)

2013-10-28

... DEPARTMENT OF VETERANS AFFAIRS Loan Guaranty: Mandatory Electronic Delivery of Loan Files for... Affairs (VA) Loan Guaranty Service (LGY) announces a new policy with regard to lender submission of VA- guaranteed closed loan files for review. Currently, lenders can submit loan files selected for review by LGY...

Multiemployer Pension Plan Terminations, Mergers, and Insolvencies

Data.gov (United States)

Pension Benefit Guaranty Corporation — A listing of multiemployer pension plan terminations, mergers, and insolvencies reported to the PBGC for the current fiscal year. This data set will be updated...

ERISA 4044 (Immediate and Deferred) Annuities

Data.gov (United States)

Pension Benefit Guaranty Corporation — The select and ultimate interest rates are issued for the specific purpose of determining the present value of annuities in involuntary and distress terminations of...

The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit

Directory of Open Access Journals (Sweden)

Rosamaria Cox Moura-Leite

2012-06-01

Full Text Available Purpose: This article analyzes the effect that Research and Development (R&D intensity has on corporate reputation, and how this effect can be positively moderated when innovation yields some kind of social benefits.Design/methodology/approach: As a theoretical framework we use the resource based view theory and the institutional theory. For the empirical analysis we used the panel data technique to estimate our models, the sample is composed of 257 US firms and covers a four-year period from 2004 to 2007. Findings: The results of this research demonstrates that R&D with the moderation of innovation with high social benefits will produce a greater positive effect on corporate reputation than R&D by itself, since R&D activities can produce innovations that do not produce any social benefit which may not be perceived by stakeholders.Practical implications: Innovative firms should focus their efforts on identifying opportunities in their R&D processes to initiate related corporate social responsibility activities that could help them build a good reputation, which in the long run can give them a competitive advantage and profitable results.Originality/value: Recently several studies have seen that R&D is related with corporate social responsibility and that it is important to include both variables when studying financial performance. Our research is novel in the sense that we are applying the same logic but studying the relationship with corporate reputation, which has been scarcely talked about in existing literature.Purpose: This article analyzes the effect that Research and Development (R&D intensity has on corporate reputation, and how this effect can be positively moderated when innovation yields some kind of social benefits.Design/methodology/approach: As a theoretical framework we use the resource based view theory and the institutional theory. For the empirical analysis we used the panel data technique to estimate our models, the sample

Pension Insurance Data Tables

Data.gov (United States)

Pension Benefit Guaranty Corporation — Find out about retirement trends in PBGC's data tables. The tables include statistics on the people and pensions that PBGC protects, including how many Americans are...

PBGC Amount in Pay Per State for US and US Territories (2016) Single-Employer Program

Data.gov (United States)

Pension Benefit Guaranty Corporation — Provides customer counts and amounts paid to customers in the previous calendar year for customers of pension plans trusteed by the PBGC under its single-employer...

46 CFR 381.7 - Federal Grant, Guaranty, Loan and Advance of Funds Agreements.

Science.gov (United States)

2010-10-01

... are generated by U.S. Government Grant, Guaranty, Loan and/or Advance of Funds Programs, the head of... freight revenue and tonnage of cargo generated by the U.S. Government Grant, Guaranty, Loan or Advance of... funds granted, guaranteed, loaned, or advanced by the U.S. Government under this agreement, and which...

33 CFR 135.209 - Guaranty as evidence.

Science.gov (United States)

2010-07-01

...) MARINE POLLUTION FINANCIAL RESPONSIBILITY AND COMPENSATION OFFSHORE OIL POLLUTION COMPENSATION FUND... endorsement or until: (1) 30 days after mailing, by certified mail, to the Fund Administrator, and the person... the Fund Administrator has been established; or (3) The facility to which the guaranty applies ceases...

29 CFR 4281.43 - Notices of insolvency and annual updates.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Notices of insolvency and annual updates. 4281.43 Section 4281.43 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY... MASS WITHDRAWAL Benefit Suspensions § 4281.43 Notices of insolvency and annual updates. (a) Requirement...

29 CFR 4281.1 - Purpose and scope.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Purpose and scope. 4281.1 Section 4281.1 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION... insolvent plan must suspend benefit payments and issue insolvency notices in accordance with section 4281(d...

29 CFR Appendix A to Part 4022 - Lump Sum Mortality Rates

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Lump Sum Mortality Rates A Appendix A to Part 4022 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Pt. 4022, App. A Appendix A to Part 4022—Lump Sum Mortality...

Cost benefit analysis of outsourcing initiatives/strategy at water utilities corporation (Botswana) / G Mogomotsi

OpenAIRE

Mogomotsi, G

2016-01-01

After the Water Utilities Corporation adopted outsourcing as a policy initiative and operational directive various non-core functions were outsourced. This raises obvious questions as to why the Corporation suddenly decided to do this. Does the Corporation indeed benefit in terms of value addition from outsourced functions? Some of the pertinent questions include: To what extent did policy guidelines and operational measures govern the said outsourcing initiatives? What are the...

Benefit Perception About the Understanding of Corporate Social Responsibility in Pprivate Sector in Turkey: Using Web Sites for Announcing of Corporate Social Responsibility Activities

OpenAIRE

Nuray YILMAZ SERT

2012-01-01

As a consept that adds value to both the society and the corporation, understanding of Corporate Social Responsibility (CSR), contributes to the development of social welfare on the one hand and also forms a basis for sustaining the existence of corporations in a society on the other hand. Consequently as distinct from philanthropy, two-sided benefits including institutional and social taken into account in Corporate Social Responsibility activities. Therefore especially in order to ensure th...

29 CFR 4281.3 - Filing and issuance rules.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Filing and issuance rules. 4281.3 Section 4281.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION...) for notices of insolvency, and § 4281.45(c) for notices of insolvency benefit level. (c) Date of...

Introduction to The Regulatory Plan and the Unified Agenda of Federal...

Science.gov (United States)

2010-12-20

... Management 79679 Pension Benefit Guaranty Corporation 79681 Small Business Administration 79683 Social... Consumer Product Safety Commission 79693 Federal Trade Commission 79695 National Indian Gaming Commission... available online since 1995. To further the objective of using modern technology to deliver better service...

78 FR 1317 - Introduction to the Unified Agenda of Federal Regulatory and Deregulatory Actions

Science.gov (United States)

2013-01-08

... National Archives and Records Administration * National Endowment for the Humanities National Science... Corps Pension Benefit Guaranty Corporation * Railroad Retirement Board Social Security Administration... characteristics of the entries of interest to them by choosing the desired responses to individual data fields. To...

29 CFR 4010.7 - Identifying information.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Identifying information. 4010.7 Section 4010.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.7 Identifying information...

29 CFR 4010.15 - OMB control number.

Science.gov (United States)

2010-07-01

... Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.15 OMB control number. The collection of information requirements contained in this part have been approved by the Office of...

29 CFR 4010.12 - Alternative method of compliance for certain sponsors of multiple employer plans.

Science.gov (United States)

2010-07-01

... BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.12 Alternative method of compliance for certain sponsors of multiple employer... part for an information year if any contributing sponsor of the multiple employer plan provides a...

29 CFR 4010.10 - Due date and filing with the PBGC.

Science.gov (United States)

2010-07-01

... Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.10 Due date... of the filer's information year if the 105-day reporting period includes February 29. (b) Alternative...

75 FR 79449 - Introduction to The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory...

Science.gov (United States)

2010-12-20

... Administration 79677 Office of Personnel Management 79679 Pension Benefit Guaranty Corporation 79681 Small... National Indian Gaming Commission 79706 Postal Regulatory Commission 79708 AGENCY AGENDAS Cabinet... Register twice each year since 1983 and has been available online since 1995. To further the objective of...

78 FR 37598 - Missing Participants in Individual Account Plans

Science.gov (United States)

2013-06-21

... information from the public to assist it in making decisions about implementing a new program to deal with... allocated to such participant's account.'' Before making decisions about implementing a missing participants... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY...

16 CFR 1608.4 - Guaranties furnished by nonresidents of the U.S. no bar to prosecution.

Science.gov (United States)

2010-01-01

... U.S. no bar to prosecution. 1608.4 Section 1608.4 Commercial Practices CONSUMER PRODUCT SAFETY... § 1608.4 Guaranties furnished by nonresidents of the U.S. no bar to prosecution. A guaranty furnished... as a bar to prosecution under section 7 of the act for a violation of section 3 of the act. ...

77 FR 10786 - Submission of Information Collection for OMB Review; Comment Request; Annual Financial and...

Science.gov (United States)

2012-02-23

... Request; Annual Financial and Actuarial Information Reporting AGENCY: Pension Benefit Guaranty Corporation..., of its collection of information for annual financial and actuarial information reporting under 29... Disclosure Division or calling 202-326-4040 during normal business hours. (TTY/TDD users may call the Federal...

29 CFR 4010.4 - Filers.

Science.gov (United States)

2010-07-01

... Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.4 Filers. (a) General. A contributing sponsor... information year is a filer with respect to an information year (unless exempted under paragraph (c) of this...

29 CFR 4010.3 - Filing requirement.

Science.gov (United States)

2010-07-01

... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.3 Filing requirement. (a) General....10, all information specified in § 4010.6(a) with respect to all members of a controlled group and...

29 CFR 4010.14 - Penalties.

Science.gov (United States)

2010-07-01

... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.14 Penalties. If all of the information required under this part is not provided within the specified time limit, PBGC may assess a...

16 CFR 1608.6 - Reference to guaranty by Government prohibited.

Science.gov (United States)

2010-01-01

... prohibited. 1608.6 Section 1608.6 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION FLAMMABLE FABRICS... guaranty by Government prohibited. No representation nor suggestion shall be made in advertising or... conforms to a flammability standard in effect under the act. ...

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....

On asset-liability matching and federal deposit and pension insurance

OpenAIRE

Zvi Bodie

2006-01-01

Asset-liability mismatch was a principal cause of the Savings and Loan Crisis of the 1980s. The federal government's failure to recognize the mismatch risk early on and manage it properly led to huge losses by the Federal Savings and Loan Insurance Corporation, which had to be covered by taxpayers. In dealing with the problems now facing the defined-benefit pension system and the Pension Benefit Guaranty Corporation (PBGC), the government seems to be making some of the same mistakes it made t...

33 CFR 116.45 - Submission of bids, approval of award, guaranty of cost, and partial payments for bridges...

Science.gov (United States)

2010-07-01

... award, guaranty of cost, and partial payments for bridges eligible for funding under the Truman-Hobbs... SECURITY BRIDGES ALTERATION OF UNREASONABLY OBSTRUCTIVE BRIDGES § 116.45 Submission of bids, approval of award, guaranty of cost, and partial payments for bridges eligible for funding under the Truman-Hobbs...

29 CFR 4010.11 - Waivers and extensions.

Science.gov (United States)

2010-07-01

... Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.11 Waivers and extensions. (a) Aggregate funding not in excess of $15 million. Unless reporting is required by § 4010.4(a)(2) or...

29 CFR 4010.1 - Purpose and scope.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Purpose and scope. 4010.1 Section 4010.1 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.1 Purpose and scope. This part...

75 FR 21723 - Introduction to the Unified Agenda of Federal Regulatory and Deregulatory Actions

Science.gov (United States)

2010-04-26

... Commission National Science Foundation Office of Government Ethics Office of Management and Budget Office of Personnel Management Peace Corps Pension Benefit Guaranty Corporation Postal Regulatory Commission Railroad... individual data fields. To see a listing of all of an agency's entries, a user can select the agency without...

78 FR 46689 - Proposed Information Collection; Comment Request

Science.gov (United States)

2013-08-01

... collection techniques or other forms of information technology; and (e) estimates of capital or start-up... Pension Benefit Guaranty Corporation within 30 days of making an election to take advantage of the... time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other...

29 CFR 4245.7 - PBGC address.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false PBGC address. 4245.7 Section 4245.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.7 PBGC address. See...

29 CFR 4245.8 - Computation of time.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Computation of time. 4245.8 Section 4245.8 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.8 Computation of...

29 CFR 4245.3 - Notice of insolvency.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Notice of insolvency. 4245.3 Section 4245.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.3 Notice of...

29 CFR 4245.4 - Contents of notice of insolvency.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Contents of notice of insolvency. 4245.4 Section 4245.4 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.4...

Geothermal Loan Guaranty Program and its impact on geothermal exploration and development

Energy Technology Data Exchange (ETDEWEB)

Nasr, L.H.

1978-05-01

The study showed that the Geothermal Loan Guaranty Program has had only a negligible effect on geothermal development and the response to the program was far less than expected. The streamlining of environmental regulations and leasing policies, and the granting of intangible drilling cost write-offs and depletion allowances to operators would have had a greater impact on geothermal energy development. The loan guaranty program did not promote the undertaking of any new projects that would not have been undertaken without it. The program only accelerated the pace for some development which might have commenced in the future. Included in the study are recommendations for improving the operation of the program thereby increasing its attractiveness to potential applicants.

29 CFR 4907.140 - Employment.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Employment. 4907.140 Section 4907.140 Labor Regulations... THE PENSION BENEFIT GUARANTY CORPORATION § 4907.140 Employment. No qualified handicapped person shall, on the basis of handicap, be subjected to discrimination in employment under any program or activity...

29 CFR 4245.1 - Purpose and scope.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Purpose and scope. 4245.1 Section 4245.1 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.1 Purpose and scope. (a...

29 CFR 4002.8 - Conflict of interest.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Conflict of interest. 4002.8 Section 4002.8 Labor... BENEFIT GUARANTY CORPORATION § 4002.8 Conflict of interest. Any Board Member may disqualify himself or... have a conflict of interest. The Board Member shall notify the other Board Members of a...

20 CFR 901.32 - Receipt of information concerning enrolled actuaries.

Science.gov (United States)

2010-04-01

... actuaries. 901.32 Section 901.32 Employees' Benefits JOINT BOARD FOR THE ENROLLMENT OF ACTUARIES REGULATIONS... Suspension or Termination of Enrollment § 901.32 Receipt of information concerning enrolled actuaries. If an... Guaranty Corporation, or a member of the Joint Board has reason to believe that an enrolled actuary has...

25 CFR 103.12 - How does a lender apply for a loan guaranty?

Science.gov (United States)

2010-04-01

... of the lender's loan guaranty application package, outlining the credit history of the borrower, and... all makers, cosigners and guarantors, maturity dates, payment schedules, uncured delinquencies...

29 CFR 4003.55 - Opportunity to appear and to present witnesses.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Opportunity to appear and to present witnesses. 4003.55 Section 4003.55 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION GENERAL RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS Administrative Appeals § 4003.55 Opportunity to appear and to present witnesses. (a) At the...

16 CFR 1611.38 - Maintenance of records by those furnishing guaranties.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Maintenance of records by those furnishing... ACT REGULATIONS STANDARD FOR THE FLAMMABILITY OF VINYL PLASTIC FILM Rules and Regulations § 1611.38 Maintenance of records by those furnishing guaranties. (a) In order to properly administer and enforce section...

Corporate citizenship : Cultural antecedents and business benefits

NARCIS (Netherlands)

Maignan, I.S.J.; Ferrell, O.C.; Hult, G.T.M.

The article explores the nature of corporate citizenship and its relevance for marketing practitioners and academic researchers. Specifically, a conceptualization and operationalization of corporate citizenship are first proposed. Then, an empirical investigation conducted in two independent samples

Relational Benefit on Satisfaction and Durability in Strategic Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Minseok Kim

2018-04-01

Full Text Available These days, companies are moving from Corporate Social Responsibility (CSR activities for short-term profit generation to the ones for achieving economic and social long-term goals. This phenomenon results from the idea that CSR is not a mere cost but can be used as a source of opportunity, innovation and competitive advantage. Deemed as a great business strategy, strategic CSR activities are being emphasized by various stakeholders in the global market. The purpose of this study is to present specific implications and to empirically research the relations among relational benefits, commitment, and authenticity. It identifies the main factors of relationship management in expanding the stakeholder pool and forming relationships for strategic CSR activities. To this end, we conducted a questionnaire survey of 113 CSR practitioners in Korea and analyzed how social, psychological, and economic benefits affect the satisfaction and durability of strategic CSR activities through relational commitment and authenticity. Consequently, social, psychological, and economic benefits have an impact on relationships and, by extension, have a positive effect on relational satisfaction and durability. However, economic benefits affect relational authenticity, but social and psychological benefits do not. As a result, relational benefits cannot affect satisfaction through relationships. Therefore, relational benefits and commitment are more important variables for the satisfaction and durability of strategic CSR activities.

26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

Science.gov (United States)

2010-04-01

..., or (iii) A particular employee welfare benefit plan, as defined in section 3(1) of the Act, meets the..., officers or employees of the Internal Revenue Service may disclose the following returns and return information (as defined by section 6103(b)) to officers and employees of the Department of Labor or the...

Rebates and spreads: pharmacy benefit management practices and corporate citizenship.

Science.gov (United States)

Rentmeester, Christy A; Garis, Robert I

2008-10-01

How ought we determine whether businesses in the health care sector profit fairly? One class of companies in the health care sector, pharmacy benefit managers (PBMs), deserves special consideration. We describe two specific revenue-generating practices--rebates and spread pricing--that account significantly for PBMs' profits but have been neglected in the bioethics and health policy literature as important sources of fiscal waste in our current health care system. We offer analyses of two common cases, consider employers' and employees' vulnerabilities, explore normative assumptions about how markets function, and raise questions about transparency in contract agreements between PBMs and employers. We consider ethical dimensions of PBMs' corporate citizenship in the health care sector and suggest how employers can negotiate more effectively with PBMs.

20 CFR 404.1006 - Corporation officer.

Science.gov (United States)

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. ...

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...

The Case to Widen Defence Acquisition Research Paradigms

Science.gov (United States)

2012-04-30

Group, BAE Systems, the Pension Benefit Guaranty Corporation, and the Departments of Defense, Energy, Justice, and State. Prior to that, he served as...the U.S. Air Force ordered 2,200 Sony PlayStation 3 videogame consoles which then formed the building block of a supercomputer. Soldiers in Iraq and...Afghanistan used Apple iPods and iPhones to run translation software and calculate bullet trajectories. XBox videogame controllers have been modified

Corporate Finance, Incomplete Contracts, and Corporate Control

OpenAIRE

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 benefits of CSR activities

OpenAIRE

Maja Żychlewicz

2014-01-01

The main aim of the paper is to present the benefits that a company may derive from socially responsible activities. The paper lists various definitions of CSR that indicate the expected benefits stemming from its use. Both in theory and in practice, there is observed the need for strategic connection between the CSR concept and its real-life benefits.

Corporate benefits of CSR activities

Directory of Open Access Journals (Sweden)

Maja Żychlewicz

2014-11-01

Full Text Available The main aim of the paper is to present the benefits that a company may derive from socially responsible activities. The paper lists various definitions of CSR that indicate the expected benefits stemming from its use. Both in theory and in practice, there is observed the need for strategic connection between the CSR concept and its real-life benefits.

77 FR 19649 - Notice of Submission for OMB Review; Federal Student Aid; Guaranty Agency Financial Report

Science.gov (United States)

2012-04-02

... Financial Report SUMMARY: The Guaranty Agency Financial Report (GAFR), U.S. Department of Education (ED... Financial Report. OMB Control Number: 1845-0026. Type of Review: Revision. Total Estimated Number of Annual... consolidation loans; (4) remit to ED default and wage garnishment collections. ED also uses report data to...

25 CFR 103.16 - How does BIA approve or reject a loan guaranty or insurance application?

Science.gov (United States)

2010-04-01

..., or if necessary, from liquidating loan collateral. Lenders are expected to obtain a first lien security interest in enough collateral to reasonably secure repayment of each loan guaranteed or insured... 25 Indians 1 2010-04-01 2010-04-01 false How does BIA approve or reject a loan guaranty or...

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

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

OpenAIRE

Laka, Edite

2012-01-01

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

Corporate social responsibility: Benefits for youth in hydropower development in Laos

Science.gov (United States)

Sparkes, Stephen

2014-04-01

The role of the state as regulator combined with policies on Corporate Social Responsibility (CSR) that go beyond legal requirements to establishing programmes that promote development and good international business practice is an emerging new paradigm. In this paper, the example of a state-owned company, Statkraft A.S. of Norway, and its recent hydropower investment in central Laos illustrates how policy, implementation and follow-up can lead to benefits for local communities in the impacted area of the Theun-Hinboun Expansion Project (THXP). Programmes include both support for and improvement of existing government education programmes, employment opportunities and specific programmes for youth. They have been designed to mitigate possible negative effects of the influx of workers and rapid socio-economic change in the affected area. Young people continue to have a central role in the implementation of these programmes as peer educators under the supervision of project staff and non-governmental organisations (NGOs).

Antecedents and benefits of corporate citizenship : an investigation of French businesses

NARCIS (Netherlands)

Maignan, I.S.J.; Ferrell, O.C.

The authors first propose a conceptualization and operationalization of corporate citizenship. Then, they present an empirical study conducted among French businesses aimed at: (1) understanding whether an organization's culture affects its likelihood of engaging in corporate citizenship and (2)

The benefits of corporate social responsibility introduction in small and medium-sized enterprises: a systematic review of the literature

Directory of Open Access Journals (Sweden)

Monika Hodinková

2016-11-01

Full Text Available Corporate social responsibility is considered as an important part of entrepreneur’s strategic behaviour. Its purpose is not only to achieve and maintain the good economic results, but at the same time also effort to do well to the environmental and social impact of business on the society. The systematic review of the literature was used to compare attitude of domestic and foreign SMEs and to identify the benefits of CSR implementation in business practice. The research findings point to the fact that the Czech SMEs do not realize enough the benefits of CSR introduction for their business.

Corporate governance and development - an update

NARCIS (Netherlands)

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

Global Competition and Learning Organizations: Goals and Motivations of Corporate Leaders and Employees Who Participate in Corporate/University Partnerships

Science.gov (United States)

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…

CORPORATE SOCIAL RESPONSIBILITY IN THE AUTOMOBILE INDUSTRY IN SLOVAK REPUBLIC

Directory of Open Access Journals (Sweden)

Jana Vicianová

2011-01-01

Full Text Available At present, the corporate social responsibility should be seen not only in theory, but mainlyat the level of business practice. Companies that apply the concept of corporate socialresponsibility are aware not only of social and environmental benefits, but also theeconomic benefits that this approach brings. Assumptions of social responsibility are tomaximize the market value of the business provided that companies respect the laws andresponsibilities of owners, managers and employees. Benefits of the corporate socialresponsibility are not only companies and their stakeholders, but also society. This factinspires many large enterprises to start up a socially responsible business. The paper dealswith the corporate social responsibility concept and its implementation in the car industryin Slovak republic. The aim of the article is basically on the theories of corporate socialresponsibility to identify the level of application of this concept in automobile industry inSlovakia.

Improving Corporate Governance Practices

OpenAIRE

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...

CORPORATE SOCIAL RESPONSIBILITY AND ITS FINANCIAL PERFORMANCE

Directory of Open Access Journals (Sweden)

Raluca Miruna Zapciu

2015-06-01

Full Text Available The field of corporate social responsibility (CSR has grown exponentially in the last two decades. There are different views of the role of the firm in society and disagreement as to whether wealth maximization should be the sole goal of a corporation. Nevertheless, there still remains a debate about the legitimacy and value of corporate responses to CSR concerns. This paper examines the effect of CSR on financial performance. It examines the effect CSR- related shareholder proposals lead to positive announcements returns and superior accounting performance. Also, the channels through which companies benefit from CSR are examined. The paper finds that CSR improves employee satisfaction and helps companies cater to customers that are responsive to sustainable practices and that the adoption of CSR proposals is associated with an increase in labor productivity and sales growth. The results indicate that the sign of the relationship is positive and statistically significant relationship between corporate social responsibility and financial performance, supporting the view that socially responsible corporate performance can be associated with a series of bottom-line benefits.

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.

Private Benefits in Corporate Control Transactions

DEFF Research Database (Denmark)

Poulsen, Thomas

2011-01-01

This paper presents an analytical framework from which it can be inferred whether sellers or buyers in block transactions value private benefits highest. I am thus able to suggest an answer to the question: Are blocks of shares traded because the buyer has high security benefits, or because the b...

Corporate Governance Quality, Board Gender Diversity and Corporate Dividend Policy: Evidence from Jordan

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.

The business case for corporate social responsibility

Directory of Open Access Journals (Sweden)

Vlastelica-Bakić Tamara

2012-01-01

Full Text Available In addition to generating economic growth and competitiveness, modern society expects from companies active contribution to sustainable development of economy and society, as well as preservation of the environment. Corporate social responsibility as a business philosophy aims at achieving long-term benefits for the company and the society in which it operates. Although the concept of corporate social responsibility has already been accepted in both theory and practice, the goal of this paper is to underline the arguments and benefits of introducing the concept in business community. The paper presents the business case for corporate social responsibility through the presentation of the impact on the financial performance of the company, consumer behavior and ultimately on its reputation.

Corporal Punishment in Schools: Theoretical Discussion and Personal Experience

Science.gov (United States)

Alsaif, Omar Abdulaziz

2015-01-01

This paper ponders the lasting effects of corporal punishment on students. The paper first considers the benefits and faults of corporal punishment by comparing the experiences of two generations of students and teachers. Starting with the definition of corporal punishment as applied locally and globally, the paper analyzes the reasons for its…

COMPARATIVE STUDY ON CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

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.

Promoting nuclear energy through corporate media tools

International Nuclear Information System (INIS)

Moore, Alexander

2002-01-01

This presentation looks at the best way of communicating a specific message and how Urenco Ltd have achieved this by promoting the benefits of nuclear energy through current corporate media. The presentation is split in to two segments; firstly considering the basics of good communication and how communication tools can be used in a variety of ways to maximize the effectiveness of messages and ideas. Secondly, examples of how Urenco have used current corporate publications in order to present the benefits of nuclear energy to a wider audience. (author)

26 CFR 1.351-1 - Transfer to corporation controlled by transferor.

Science.gov (United States)

2010-04-01

... benefit of the issuing corporation will not be treated as having been issued in return for property, and... total number of shares of all other classes of stock of such corporation (see section 368(c)). In.... Corporation F has outstanding 100 shares of common stock all of which are held by G. Corporation F issues 400...

Risk Management: Coordinating Corporate Investment and Financing Policies

OpenAIRE

Kenneth A. Froot; David S. Scharfstein; Jeremy C. Stein

1992-01-01

This paper develops a general framework for analyzing corporate risk management policies. We begin by observing that if external sources of finance are more costly to corporations than internally generated funds, there will typically be a benefit to hedging: hedging adds value to the extent that it helps ensure that a corporation has sufficient internal funds available to take advantage of attractive investment opportunities. We then argue that this simple observation has wide ranging implica...

Corporate Social Responsibility in Taiwan : A Case Study

OpenAIRE

葉山, 彩蘭; Sairan, Hayama

2008-01-01

Corporate social responsibility (CSR) has drawn increased attention from both academics and managers in Taiwan these years. Since it is getting increasingly clear that CSR policies and practices help firms develop favorable images and establish good relationship with their stakeholders, more and more Taiwanese corporations are now aware that there are real benefits to become socially responsible. In this paper, I would like to explore the framework and strategies of corporate social responsib...

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.

Investigation of factors determining risk-taking strategies in Pension fund investment of Defined Benefit schemes in the UK corporate pension system

OpenAIRE

Hu, Chunan

2014-01-01

This paper investigates various incentives determining risk taking strategies of the corporate pension fund investment from the perspective of sponsors. In the United Kingdom, occupational pension plans especially defined benefit (DB) pension schemes play important roles in the financial market. Comparing with the conventional framework managing pension risk as a contained part of the whole firm risk, recent studies start to focus on pension risk especially investment risk as an individual to...

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 reputation : intangible assets, tangible benefits / Katrin Rahu, Evelin Ojamets

Index Scriptorium Estoniae

Rahu, Katrin, 1978-

2004-01-01

Hill & Knowlton'i Eesti ning Läti büroode poolt tipp- ja keskastme juhtide seas 2004. a. sügisel läbiviidud uuringust korporatiivse imago kohta, mis on osa 1997. a. alustatud rahvusvahelisest uuringuprojektist Corporate Reputation Watch. Tabel. Diagrammid

Delineation of the corporate use of Environmental Information Systems (EIS: Selected cases of the Corporate Organizations in Tanzania

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

Level of Harmonization and ERP Architecture in Multinational Corporations

DEFF Research Database (Denmark)

Rahimi, Fatemeh; Møller, Charles

2013-01-01

multinational corporations. The ERP distribution decision in MNCs has been mainly associated with the corporate strategy and governance structure. As global ERP deployment benefits mainly come from business consolidation, and as there are significant costs and risks associated with centralized ERP...... to be more directly affected by the factors prohibiting further divergence, namely the corporate business process governance structure and the degree of similarity of its business models....

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY PT. LONSUM DI KECAMATAN UJUNG LOE KABUPATEN BULUKUMBA

Directory of Open Access Journals (Sweden)

Almuhajir Haris

2014-04-01

Full Text Available This paper aims to look at the management and the benefits of CSR (Corporate Social Responsibility PT Lonsum in District Ujung Loe Bulukumba. The method used in this penelitiian is a qualitative description of the approach. The sample in this study as many as 10 people. Data collection techniques in this research is observation, interview, and documentation. The results showed that (a planning conducted by PT. LonSum in doing a CSR (Corporate Social Responsibility are correct (b Implementation of CSR (Corporate Social Responsibility is felt directly by the people. (C Supervision in CSR (Corporate Social Responsibility involved by the government and society (d The effectiveness of the activity of management of CSR (Corporate Social Responsibility directional well. (E The benefits to society kec, Ujung Loe. Kab. Bulukumba. Give benefits in the field of improving the local economy, community empowerment and environmental safety.  Tulisan ini bertujuan untuk melihat pengelolaan dan manfaat CSR (Corporate Social Responsibility PT Lonsum di Kecamatan Ujung Loe Kabupaten Bulukumba. Metode yang digunakan dalam penelitiian ini adalah pendekatan deskripsi kualitatif. Sampel dalam penelitian ini sebanyak 10 orang. Teknik pengumpulan data dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa (a Perencanaan yang dilakukan oleh PT. LONSUM dalam melakukan suatu kegiatan CSR (Corporate Social Responsibility sudah tepat (b Pelaksanaan kegiatan CSR (Corporate Social Responsibility dirasakan langsung oleh masyarakat. (c Pengawasan dalam kegiatan CSR (Corporate Social Responsibility melibatkan oleh pihak pemerintah dan masyarakat (d Efektifitas pengelolaan kegitan CSR (Corporate Social Responsibility terarah dengan baik. (e Manfaat pada masyarakat kec, Ujung Loe. Kab. Bulukumba. Sangat memberikan manfaat dalam bidang peningkatan ekonomi masyarakat, pemberdayaan masyarakat dan keselamatan lingkungan.

Corporate culture: the missing piece of the healthcare puzzle.

Science.gov (United States)

Waldman, J Deane; Smith, Howard L; Hood, Jacqueline N

2003-01-01

The U.S. healthcare system requires radical, not incremental, change. Management issues in healthcare delivery are fundamentally different from those in the business world. Systems thinking forces a focus on corporate culture, about which there is little hard data. The use of cost/benefit analysis suffers from the lack of any accepted measure of long-term "benefit." The authors make four observations: (1) corporate culture is both part of the cause and part of the cure for healthcare; (2) long-term financial and functional measures are necessary to make evidence-based decisions; (3) valid, nationwide data must be developed regarding the corporate culture of medicine; and (4) direct (unmodified) application of management theory or practices will not achieve sustainable improvements.

Risk Management from Corporate and FM Perspectives: Two case studies

DEFF Research Database (Denmark)

Ünver, Kadir; Jensen, Per Anker

2012-01-01

Purpose: To investigate how Risk Management (RM) is perceived and practiced in Facilities Management (FM) and corporate management and to evaluate the potential benefits of an increased application. Theory: RM is a generic management discipline, but apparently it has not achieved the attention...... as most critical in each company. Both companies could benefit from a more integrated application of RM covering both corporate management and FM. Originality/value: This is among the first descriptive studies looking at RM from both corporate and FM perspectives, which is essential to increase...... it deserves in FM. Application of RM in FM could help to increase the strategic importance and awareness of FM among corporate managers. Approach: A preliminary study with expert interviews was initially conducted followed by a main study with an interview survey in two Danish case companies - a real estate...

British Columbia Petroleum Corporation annual report 1991-1992

International Nuclear Information System (INIS)

1992-01-01

The British Columbia Petroleum Corporation is a gatherer, processor, analyzer and distributer of information specific to the natural gas industry. The Corporation facilitates the sale of natural gas and natural gas liquids and by-products for the benefit of the private sector. At the same time, it monitors the industry, and fulfills a compliance role for the benefit of the public sector. This report summarizes the Corporation's activities for the year ending March 31, 1992. Highlights of the year include upgrading and expansion of its computerized information system; distribution of information bulletins and newletters; a new method for calculating the netback price, recognizing the total revenues and total costs involved in marketing gas; substantial improvement of monitoring and compliance verification procedures; a total of 201 new Acquisition Orders were issued; a new Firm Service Agreement was reached with Pacific Gas Ltd. and Methanex Corporation; and the 1992/93 natural gas levy charged to producers based on their sales volumes has been set at 15.3 cents per thousand m 3 , representing a 22.7% rate reduction over 1991/92

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 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.

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...

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.

12 CFR 313.140 - Future benefits.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Future benefits. 313.140 Section 313.140 Banks... CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.140 Future benefits. Unless otherwise prohibited by law, the FDIC may request that a debtor's anticipated or future benefit...

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.

Considering the health care entity C corporation conversion to tax pass-through entity status.

Science.gov (United States)

Reilly, Robert F

2012-01-01

The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

Pathways for Off-site Corporate PV Procurement

Energy Technology Data Exchange (ETDEWEB)

Heeter, Jenny S [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-06

Through July 2017, corporate customers contracted for more than 2,300 MW of utility-scale solar. This paper examines the benefits, challenges, and outlooks for large-scale off-site solar purchasing through four pathways: power purchase agreements, retail choice, utility partnerships (green tariffs and bilateral contracts with utilities), and by becoming a licensed wholesale seller of electricity. Each pathway differs based on where in the United States it is available, the value provided to a corporate off-taker, and the ease of implementation. The paper concludes with a discussion of future pathway comparison, noting that to deploy more corporate off-site solar, new procurement pathways are needed.

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.

Retained State Shareholding in Chinese PLCs: Does Government Ownership Reduce Corporate Value?

OpenAIRE

Estrin, Saul; Tian, Lihui

2005-01-01

The role of government shareholding in corporate performance is central to an understanding of China’s newly privatized large firms and the stock market. In this paper, we analyse shareholders as agents that can both harm and benefit companies. We examine the ownership structure of 826 listed corporations and find that government shareholding is surprisingly large. Its effect on corporate value is found to be negative, but non-monotonic. Up to a certain threshold, corporate value decreases as...

Industry Issue Paper: Cross-Cultural Factors and Corporate Governance Transparency in Global Airline Strategic Alliances

OpenAIRE

Giapponi, Catherine C.; Scheraga, Carl A.

2007-01-01

This paper argues that a critical dimension in understanding the factors that inhibit the effectiveness and benefits of airline alliances is corporate transparency. Specifically, the issue of transparency in corporate governance is considered. Corporate governance is the set of institutional arrangements affecting corporate decision making, and deals with the relationship among various participants in determining the direction and performance of corporations. However, airline strategic allian...

A Review of Corporate Social Responsibility in India

OpenAIRE

Bimal Arora; Ravi Puranik

2004-01-01

Critiques argue that Corporate Social Responsibility (CSR) is a North-led agenda with narrow focus. Bimal Arora and Ravi Puranik apply a development-oriented framework to contextualize CSR to structural adjustments-related macro socio-economic issues relevant to the developing countries, with a focus on CSR in India. They review contemporary CSR trends in India concluding that although the corporate sector in India benefited immensely from liberalization and privatization processes, its trans...

Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

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

Corporate Law and Corporate Governance

OpenAIRE

Roberta Romano

1998-01-01

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

Are the strategic stars aligned for your corporate brand?

Science.gov (United States)

Hatch, M J; Schultz, M

2001-02-01

In recent years, companies have increasingly seen the benefits of creating a corporate brand. Rather than spend marketing dollars on branding individual products, giants like Disney and Microsoft promote a single umbrella image that casts one glow over all their products. A company must align three interdependent elements--call them strategic stars--to create a strong corporate brand: vision, culture, and image. Aligning the stars takes concentrated managerial skill and will, the authors say, because each element is driven by a different constituency: management, employees, or stakeholders. To effectively build a corporate brand, executives must identify where their strategic stars fall out of line. The authors offer a series of diagnostic questions designed to reveal misalignments in corporate vision, culture, and image. The first set of questions looks for gaps between vision and culture; for example, when management establishes a vision that is too ambitious for the organization to implement. The second set addresses culture and image, uncovering possible gaps between the attitudes of employees and the perceptions of the outside world. The last set of questions explores the vision-image gap--is management taking the company in a direction that its stake-holders support? The authors discuss the benefits of a corporate brand, such as reducing marketing costs and building a sense of community among customers. But they also point to cases in which a corporate brand doesn't make sense--for instance, if you are a product incubator, if you've recently experienced M&A activity, or if you are expecting fallout from risky ventures.

Report realized on the behalf of the Foreign Affairs Commission on the law project, adopted by the Senate, authorizing the added protocol ratification to the agreement between France, the European Atomic Energy Community and the International Atomic Energy Agency relative to the guaranties application in France

International Nuclear Information System (INIS)

2003-02-01

This document presents the analyse of the law project, adopted by the Senate, authorizing the added protocol ratification to the agreement between France, the Atomic Energy European Community and the International Atomic Energy Agency relative to the guaranties application in France. It deals with the nuclear proliferation fight in France and the the program of enhancement of guaranties in the framework of the IAEA. (A.L.B.)

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...

Corporate Social Responsibility: Benefits for Youth in Hydropower Development in Laos

Science.gov (United States)

Sparkes, Stephen

2014-01-01

The role of the state as regulator combined with policies on Corporate Social Responsibility (CSR) that go beyond legal requirements to establishing programmes that promote development and good international business practice is an emerging new paradigm. In this paper, the example of a state-owned company, Statkraft A.S. of Norway, and its recent…

Corporate Financial Assistance for Child Care. The Conference Board Research Bulletin No. 177.

Science.gov (United States)

Friedman, Dana

Described are four different corporate initiatives that help employees pay for work-related child care expenses: vouchers, discounts, flexible benefit programs and comprehensive cafeteria plans, and flexible spending accounts with salary reduction. Several other options, such as corporate contributions to community programs, subsidizing on-site…

Corporate culture and the employment of persons with disabilities.

Science.gov (United States)

Schur, Lisa; Kruse, Douglas; Blanck, Peter

2005-01-01

This article addresses key questions arising from the economic and social disparities that individuals with disabilities experience in the United States. For instance, "What role does corporate culture play in the employment of people with disabilities?" "How does it facilitate or hinder their employment and promotional opportunities, and how can corporations develop supportive cultures that benefit people with disabilities, non-disabled employees, and the organization as a whole?" Corporate culture can create attitudinal, behavioral, and physical barriers for workers and job applicants with disabilities. This research concludes that if the employment prospects of people with disabilities are to be improved significantly, attention must be paid to the ways in which corporate culture creates or reinforces obstacles to employees with disabilities, and how these obstacles can be removed or overcome. Ultimately, we will make the case that corporate culture and societal attitudes must change if people with disabilities are to be accepted and incorporated fully into the workplace. 2005 John Wiley & Sons, Ltd.

Women in formal corporate networks: an organisational citizenship perspective.

OpenAIRE

Singh, Val; Vinnicombe, Susan; Kumra, Savita

2006-01-01

To investigate women's corporate networks, and the reported benefits for the women and their employers. To gain insight into the motivation for these voluntary activities, by drawing on organisational citizenship theory.

Corporate social responsibility and financial performance: Fact or fiction? A look at Ghanaian banks

Directory of Open Access Journals (Sweden)

Daniel F. Ofori

2014-02-01

Research purpose: This article examined the impact of corporate social responsibility on financial performance using empirical evidence from the Ghanaian banking sector. Motivation for the study: Although corporate social responsibility is a hot topic in Ghana and banks do practise it, no detailed study has been conducted to ascertain whether banks derive any benefits therefrom. Research design, approach and method: A sample size of 22 banks was involved. A structured questionnaire was used to obtain primary data whilst archival records were used to gather the secondary data. Main findings: The findings revealed that banks in Ghana view corporate social responsibility practices to be a strategic tool; banks are motivated to practise corporate social responsibility by legitimate reasons as much as they are motivated by profitability and sustainability reasons. Also, although there is a positive relationship between corporate social responsibility practices and financial performance, the financial performance of banks in Ghana does not depend significantly on their corporate social responsibility practices but rather on other control variables, such as growth, origin, debt ratio, and size. Practical implications: Properly adopted and implemented, corporate social responsibility can pay its way by contributing toward firm performance. Contribution: There is a positive but currently insignificant relationship between corporate social responsibility and financial performance amongst Ghanaian banks. However, given the numerous benefits of corporate social responsibility, it is recommended that firms continue to give priority to this practice.

Corporate against corporate management

OpenAIRE

Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

2010-01-01

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

How do Regional Headquarters Influence Corporate Decisions in Networked MNCs?

DEFF Research Database (Denmark)

Mahnke, Volker; Ambos, Björn; Nell, Phillip Christopher

2012-01-01

In networked MNCs where knowledge and power are distributed, corporate strategy processes benefit from input arising from many different levels of the organization. Recently, the regional (i.e., supra-national) level has been emphasized as an important additional source of knowledge and input......, and as a bridge between local subsidiaries and global corporate headquarters. This paper builds theory on the antecedents to regional headquarters' influence on corporate decisions (i.e., organizational, behavioral, and motivational). Based on a survey of regional headquarters in Europe and their relations...... with MNC headquarters, we provide empirical evidence that a regional headquarters' autonomy and signaling behavior have significant effects on its influence on corporate strategy. Furthermore, we find support for our hypothesis that the regional headquarters' charter moderates such bottom–up influence....

Improving global environmental management with standard corporate reporting

Science.gov (United States)

Kareiva, Peter M.; McNally, Brynn W.; McCormick, Steve; Miller, Tom; Ruckelshaus, Mary

2015-01-01

Multinational corporations play a prominent role in shaping the environmental trajectory of the planet. The integration of environmental costs and benefits into corporate decision-making has enormous, but as yet unfulfilled, potential to promote sustainable development. To help steer business decisions toward better environmental outcomes, corporate reporting frameworks need to develop scientifically informed standards that consistently consider land use and land conversion, clean air (including greenhouse gas emissions), availability and quality of freshwater, degradation of coastal and marine habitats, and sustainable use of renewable resources such as soil, timber, and fisheries. Standardization by itself will not be enough—also required are advances in ecosystem modeling and in our understanding of critical ecological thresholds. With improving ecosystem science, the opportunity for realizing a major breakthrough in reporting corporate environmental impacts and dependencies has never been greater. Now is the time for ecologists to take advantage of an explosion of sustainability commitments from business leaders and expanding pressure for sustainable practices from shareholders, financial institutions, and consumers. PMID:26082543

Improving global environmental management with standard corporate reporting.

Science.gov (United States)

Kareiva, Peter M; McNally, Brynn W; McCormick, Steve; Miller, Tom; Ruckelshaus, Mary

2015-06-16

Multinational corporations play a prominent role in shaping the environmental trajectory of the planet. The integration of environmental costs and benefits into corporate decision-making has enormous, but as yet unfulfilled, potential to promote sustainable development. To help steer business decisions toward better environmental outcomes, corporate reporting frameworks need to develop scientifically informed standards that consistently consider land use and land conversion, clean air (including greenhouse gas emissions), availability and quality of freshwater, degradation of coastal and marine habitats, and sustainable use of renewable resources such as soil, timber, and fisheries. Standardization by itself will not be enough--also required are advances in ecosystem modeling and in our understanding of critical ecological thresholds. With improving ecosystem science, the opportunity for realizing a major breakthrough in reporting corporate environmental impacts and dependencies has never been greater. Now is the time for ecologists to take advantage of an explosion of sustainability commitments from business leaders and expanding pressure for sustainable practices from shareholders, financial institutions, and consumers.

Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

OpenAIRE

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 Environmental Sustainability in Danish SMEs

DEFF Research Database (Denmark)

Reyes-Rodríguez, Juan Felipe; Ulhøi, John P.; Madsen, Henning

2016-01-01

While industry leaders proactively address environmental issues as an integrated part of corporate strategy, small and medium enterprises (SMEs) often perceive it as a means of cost reduction. The aim of this paper is to track the development of motivators, environmental initiatives......, and their perceived effects on competitive advantage among SMEs. For that purpose, we conducted a longitudinal analysis of 4 repeated surveys over a period of 14 years among Danish manufacturing SMEs. Results show that Danish SMEs have increasingly deployed environmental initiatives that are associated with both...... of the levels of environmental engagement, the competitive benefits are generally robust regarding firm size. Before concluding, implications for future research and corporate managers are pointed out....

The Formation of Competitive Advantages for Corporate Structures Based on the Cluster Integration

Directory of Open Access Journals (Sweden)

Ekaterina Vasilyevna Pustynnikova

2017-06-01

Full Text Available The article studies the cluster forms of integration as well as the development of corporate and cluster connections. At present, economic knowledge is rather focused on the development of integrated regional systems recognized as one of the most effective forms of integration. In turn, the processes, based on the interdependence and cooperation of economic entities located on the same territory, determine the possibility of stable economic relations, synergetic effect and growth of the competitive advantages of these territories. Such development tendencies reflect corporate interests and define trends for the integration of corporations in the context of regional and industrial limitations. Thus, one of the main aspects of integration is focused on the establishment of sustainable cost-beneficial relationships between corporate entities. The dialectical unity of the coordination and cooperation of corporate structures in economic clusters expands the traditional boundaries of economic benefits. Considering the government of corporate structure on the basis of internal approach, we can see that the benefits from the fragmented leadership may be neutralized due to unevenness of expenses. The corporate-cluster approach of corporate structure government allows not only to coordinate actions at the micro-level but also to generate more sustainable economic relations at the industrial, market and regional levels. It is reflected in the synergistic effect. The coordination of economic processes and geographic concentration contribute to system flexibility and adaptability in the market conditions as well as stimulate economic processes. Therefore, all cluster participants benefit from mutually beneficial cooperation. This, in turn, contributes to the decrease of total expenses and hastens the responses of entities on different market changes. The authors’ hypothesis assumes the coordination of interests in the economic cluster that allows to create

Guaranteed Student Loans: Analysis of Insurance Premiums Charged by Guaranty Agencies. Briefing Report to the Chairman, Subcommittee on Postsecondary Education, Committee on Education and Labor, House of Representatives.

Science.gov (United States)

Comptroller General of the U.S., Washington, DC.

The insurance premium rates that guaranty agencies charge student borrowers under the Guaranteed Student Loan program were analyzed by the U.S. General Accounting Office. The Higher Education Amendments of 1986 established a maximum rate (3% of the principal loan amount) that all agencies could charge student borrowers. Comparisons were made of…

Corporate Responsibility

DEFF Research Database (Denmark)

Waddock, Sandra; Rasche, Andreas

2015-01-01

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

Charting the Emergence of Corporate Procurement of Utility-Scale PV

Energy Technology Data Exchange (ETDEWEB)

Heeter, Jenny S. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Cook, Jeffrey J. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bird, Lori A. [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-01

Through July 2017, corporate customers contracted for more than 2,300 MW of utility-scale solar. This paper examines the benefits, challenges, and outlooks for large-scale off-site solar purchasing through four pathways: PPAs, retail choice, utility partnerships (green tariffs and bilateral contracts with utilities), and by becoming a licensed wholesale seller of electricity. Each pathway differs based on where in the United States it is available, the value provided to a corporate off-taker, and the ease of implementation. The paper concludes with a discussion of future pathway comparison, noting that to deploy more corporate off-site solar, new procurement pathways are needed.

Corporate externalities: a challenge to the further success of prevention science.

Science.gov (United States)

Biglan, Anthony

2011-03-01

The full benefit of prevention science will not be realized until we learn how to influence organizational practices. The marketing of tobacco, alcohol, and food and corporate advocacy for economic policies that maintain family poverty are examples of practices we must influence. This paper analyzes the evolution of such practices in terms of their selection by economic consequences. A strategy for addressing these critical risk factors should include: (a) systematic research on the impact of corporate practices on each of the most common and costly psychological and behavior problems; (b) empirical analyses of the consequences that select harmful corporate practices; (c) assessment of the impact of policies that could affect problematic corporate practices; and (d) research on advocacy organizations to understand the factors that influence their growth and to help them develop effective strategies for influencing corporate externalities.

Corporate responsibility

DEFF Research Database (Denmark)

Jensen, Karsten Klint

2007-01-01

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

25 CFR 226.8 - Corporation and corporate information.

Science.gov (United States)

2010-04-01

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

Flexible Work Styles in the Corporate Research Center.

Science.gov (United States)

Baker, Katherine

2000-01-01

Explores the appropriateness for flexible work schedules for corporate librarians and provides insight into the benefits of flexible work arrangements in other industries. Highlights include technological changes that have changed roles and made resources available electronically; telecommuters; job sharing; and the effects of flexible…

76 FR 39463 - Self-Regulatory Organizations; National Securities Clearing Corporation; Notice of Filing of...

Science.gov (United States)

2011-07-06

... time was included in ESS, from ESS in order to facilitate what was then NSCC's guaranty of settlement... declined in recent years due to increased dematerialization of securities and automation of transactions...

Corporate Governance & Auditor Choice in Malaysia

Directory of Open Access Journals (Sweden)

Wan Nasrudin Wan Asma

2017-01-01

Full Text Available The aim of this paper is to investigate the determinants of firm’s auditor choice in Malaysia in respect of their corporate governance mechanisms. A logit regression model was developed to test the impact of firms’ internal corporate governance mechanism on auditor choice decisions made by public listed companies listed on main board of Bursa Malaysia from year 2006 to 2015. Five variables are used to proxy for firm’s internal corporate mechanism which are the ownership concentration, the duality of CEO and chairman of BOD, the size of audit committee, the size of BOD and the number of independent directors on the board. All auditors in Malaysia were classified into Big Four and non-Big Four, assuming Big Four auditors can provide higher quality audit services. The final result show that firms with less concentrated ownership, with larger size of audit committee, larger size of the BOD, with lower proportion of independent directors on the board, or in which CEO and BOD’s chairman are not the same person are more likely to hire a high-quality auditor. Hence, it suggests that when benefits from lowering capital raising costs are trivial, firms with good corporate governance mechanism are prone to choose a high-quality auditor.

Advanced Interval Management: A Benefit Analysis

Science.gov (United States)

Timer, Sebastian; Peters, Mark

2016-01-01

This document is the final report for the NASA Langley Research Center (LaRC)- sponsored task order 'Possible Benefits for Advanced Interval Management Operations.' Under this research project, Architecture Technology Corporation performed an analysis to determine the maximum potential benefit to be gained if specific Advanced Interval Management (AIM) operations were implemented in the National Airspace System (NAS). The motivation for this research is to guide NASA decision-making on which Interval Management (IM) applications offer the most potential benefit and warrant further research.

Understanding the advantages of open innovation practices in corporate venturing in terms of real options

NARCIS (Netherlands)

Vanhaverbeke, W.P.M.; Vrande, van de V.J.A.; Chesbrough, H.

2008-01-01

Part of the advantages of using open innovation (compared to closed innovation) in corporate venturing can be explained by applying the real options approach. Open innovation in risk-laden activities such as corporate venturing has the following advantages: (i) benefits from early involvement in new

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 ...

The allianced enterprise : global strategies for corporate collaboration

NARCIS (Netherlands)

Duysters, G.M.; Man, de A.P.; Vasudevan, A.

2001-01-01

Firms all over the world are entering into strategic alliances. Successful alliance management, however, requires corporations to adapt their management models to the demands of this new mode of organization. New tools, techniques and ideas need to be introduced in order to fully benefit from the

A corporate partner in the endoscopic ambulatory surgery center. Is it worth the cost?

Science.gov (United States)

Frakes, James T

2002-04-01

In the preceding article of this two-part polemic on the advisability of a corporate partner in the endoscopic ambulatory surgery center (EASC), the advantages of such a partner were discussed and criteria given for judging its performance. Alternatives to the corporate partner were discussed. In that article, the corporate partnership in the EASC is a positive development yielding many benefits and few disadvantages to the physicians and the center. In this article, the balance tilts the other way.

Corporate governance determinants: the firm-level evidence from transitional country, Ukraine

Directory of Open Access Journals (Sweden)

Vitaliy Zheka

2007-01-01

Full Text Available This paper attempts to empirically investigate the determinants of choices of corporate governance practices by corporations in a transition market. The study offers firm-level evidence benefiting from unique financial and governance data on Ukraine. In particular, we analyze the factors that affect overall level as well as individual elements of corporate governance. We consider such governance elements as shareholder rights, transparency, board independence, chairman independence and ownership. Overall we found that regulatory, industry and firm level factors are important, which is consistent with previous literature for other countries. Combining our results with the results of Zheka (20063 we conclude that it is possible for the government to implement and enforce better corporate governance practices in the economy that would make Ukrainian enterprises more attractive for foreign investment.

Corporate Governance: Insider Information, the Bane of Financial ...

African Journals Online (AJOL)

The finding is that the insider information possessed by the manager informed the manipulation of firms, securities, risky business, terms, prices, etc, for their benefit to the detriment of investors and therefore caused the financial melt-down. Finally, the major recommendation is that corporate governance needs reforms for ...

Outcomes of Kidney Transplantations Under the Philippine Health Insurance Corporation's Type Z Benefit Package at the National Kidney and Transplant Institute, Philippines.

Science.gov (United States)

Pamugas, G E P; Arakama, M-H I; Danguilan, R A; Ledesma, D

2016-04-01

Under the Universal Health Care Program of the Department of Health, the Philippine Health Insurance Corporation (PHIC) launched the Case Type Z benefit package for kidney transplantation, providing the largest amount (USD $13,300.00) for any single medical procedure. The objective of this study was to describe under the PHIC Case Type Z Benefit Package for kidney transplantation at the National Kidney and Transplant Institute and kidney transplantation outcomes under this package. Included in the benefit were standard risk recipients between 10 and 70 years of age with at least 1 human leukocyte antigen (HLA) DR match with the donor, panel-reactive antibody (PRA) less than 20%, and absence of donor-specific antibody (DSA). Previous transplantations, malignancy, hepatitis B and C, human immunodeficiency virus (HIV) positivity, cytomegalovirus (CMV) R-/D+, congestive heart failure, and liver cirrhosis were exclusion criteria. Patients were evaluated by a medical social worker according to their family's financial status. Since June 2012, a total of 261 patients have received the benefit, with 44 under service, 37 with fixed co-pay and 180 with variable co-pay. Of the living donor kidney transplants, 98% had immediate graft function, with 2.3% (6/261) acute rejection rates at 1 year. The total cost of hospitalization was within the benefit for living donor kidney transplants (less than USD 8000.00) but exceeded it in all cases of deceased donor kidney transplants. The successful use of and excellent outcomes under the Case Type Z benefit demonstrated how collaboration among government agencies, health care providers, and pharmaceutical companies could result in a program that improved the access to health care for Filipino patients with end-stage renal disease. Copyright © 2016 Elsevier Inc. All rights reserved.

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

Directory of Open Access Journals (Sweden)

OLIVERA GJORGIEVA-TRAJKOVSKA

2016-10-01

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

A CASE OF CORPORATE DECEIT: THE ENRON WAY

Directory of Open Access Journals (Sweden)

Amol Gore

2011-04-01

Full Text Available This case documents the evolution of ‘fraud culture’ at Enron Corporation and vividly explicates the downfall of this giant organization that has become a synonym for corporate deceit. The objectives of this case are to illustrate the impact of culture on established, rational management control procedures and emphasize the importance of resolute moral leadership as a crucial qualification for board membership in corporations that shape the society and affect the lives of millions of people. The data collection for this case has  included various sources such as key electronic databases as well as secondary data available in the public domain. The case is prepared as an academic or teaching purpose case study that can be utilized to demonstrate the manner in which corruption creeps into an ambitious organization and paralyses the proven management control systems. Since the topic of corporate practices and fraud management is inherently interdisciplinary, the case would benefit candidates of many courses including Operations Management, Strategic Management, Accounting, Business Ethics and Corporate Law. In order to enhance the academic value, the in-class discussions could be initiated by elucidating the effects of mass unethical behaviour and conceptualisation of the management morality principles, delving into the implications for  managers.

The Relationship of Corporate Governance, Corporate Social Responsibilities and Corporate Financial Performance in One Continuum

OpenAIRE

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...

Corporate Statements in the Facilities Industry

DEFF Research Database (Denmark)

Holzweber, Markus

In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements that wil......In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements...... statements from FM organizations was selected and linked to financial data. The article reveals that the FM services industry would benefit from the concept of capability coherence. Findings showed that FM organizations showing higher scores of capability coherence have higher profitability scores....

Information, Authority, and Corporate Hierarchies

OpenAIRE

Choe, Chongwoo; In-Uck, Park

2010-01-01

In a typical corporate hierarchy, the manager is delegated the authority to make strategic decisions, and to contract with other employees. By studying a model with one principal and two agents where one agent can gather information that is valuable for the principal's project choice and the other agent provides effort to the chosen project, we study when the principal can benefit from such delegation relative to centralization. We show that beneficial delegation is possible when complete con...

Intra-corporeal anastomosis in laparoscopic surgery for benign colorectal disease

DEFF Research Database (Denmark)

Antonsen, Jacob; Balachandran, Rogini; Holm, Finn Stigsen

2017-01-01

INTRODUCTION: Recent studies have described the benefits of performing bowel resections for benign and malignant diseases as a total laparoscopic procedure with intra-corporeal anastomosis. We describe our preliminary experience with total laparoscopic surgery for benign lower gastrointestinal...

The impact of corporate social responsibility on brand loyalty

Directory of Open Access Journals (Sweden)

Belinda Dapi

2015-09-01

Full Text Available This article describes corporate social responsibility (CSR as an organisational tool whose successful implementation can be used to gain brand loyalty. The benefits of CSR to society have been well documented to a great extent. However, there is very little information on the benefits of it to the actual corporations that practice it. This lack of knowledge is what motivated the study on which this article is based. The key objectives of the study for the article were to determine consumer attitudes towards specific CSR programs, determine the impact of CSR on brand image and brand loyalty and determine what kinds of CSR programs are considered to be adequate by consumers to qualify as socially responsible. A quantitative survey was done using customers of the South African mobile phone service provider Vodacom. A self administered questionnaire was used as the primary data collection instrument. The main findings of the study were that although most consumers were not aware of what CSR as a concept is, they felt that companies are obligated to be socially responsible. Most importantly however, it was determined that the knowledge of a firm’s CSR initiatives may lead to enhanced corporate image and brand loyalty. From the findings, this article recommends that corporations need to take a more proactive rather than a reactive approach to societal and environmental issues. It also recommends that companies need to be more transparent about their CSR initiatives to consumers which in turn leads to increased stakeholder engagement.

Charting the Emergence of Corporate Procurement of Utility-Scale PV

Energy Technology Data Exchange (ETDEWEB)

Heeter, Jenny S. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Cook, Jeffrey J. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bird, Lori A. [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-07

Corporations and other institutions have contracted for more than 2300 MW of off-site solar, using power purchase agreements, green tariffs, or bilateral deals with utilities. This paper examines the benefits, challenges, and outlooks for large-scale off-site solar purchasing in the United States. Pathways differ based on where they are available, the hedge value they can provide, and their ease of implementation. The paper features case studies of an aggregate PPA (Massachusetts Institute of Technology, Boston Medical Center, and Post Office Square), a corporation exiting their incumbent utility (MGM Resorts), a utility offering large scale renewables to corporate customers (Alabama Powers Renewable Procurement Program), and a company with approval to sell energy into wholesale markets (Google Energy Inc.).

Gaining efficiency by centralising the corporate business resiliency process.

Science.gov (United States)

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.

Corporate Brand Trust as a Mediator in the Relationship between Consumer Perception of CSR, Corporate Hypocrisy, and Corporate Reputation

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.

Corporate finance

OpenAIRE

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

2011-01-01

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

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 -

OpenAIRE

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 working in health visiting: a concept analysis.

Science.gov (United States)

Houston, A M; Clifton, J

2001-05-01

The aim of this paper is to examine individualized health visiting care and compare it to corporate working within a consensual management style. Corporate working has been discussed and used in many different ways since the idea first came to light at the end of the 1980s. Resource management makes it an appealing model, however, analysing how corporate working functions in the practice setting reveals the complexity of this method of service provision. This paper is based on a method of practice developed by health visitors in Haywards Heath, West Sussex, who implemented the process. The article examines individualized health visiting care and compares it to corporate working within a consensual management style. Important in this analysis are the elements of reflexivity, active listening, reflection and the application of 'praxis' within the corporate caseload approach. Rogers' evolutionary concept model was used to illuminate and explain the different ways of delivering the health visiting service. There are benefits in working corporately: shared workload, increased professional support and improved accountability. Alongside the integrated supervision of this model is the opportunity offered to practitioners to innovate. This offsets any initial difficulty experienced in setting up this method and makes it a worthwhile change of style in health visiting practice. Improved service delivery, enhanced professional growth and increased opportunity for public health work can be demonstrated as outcomes of this model. For professionals this method may prevent 'burn-out', enhance practice and increase innovation in health visiting practice. Using this method as a blueprint, practitioners can develop their own style of corporate working that offers a service that is equitable, proactive, efficient and accessible to clients.

COMPARATIVE ANALYSIS BETWEEN THE TRADITIONAL MODEL OF CORPORATE GOVERNANCE AND ISLAMIC MODEL

Directory of Open Access Journals (Sweden)

DAN ROXANA LOREDANA

2016-08-01

Full Text Available Corporate governance represents a set of processes and policies by which a company is administered, controlled and directed to achieve the predetermined management objectives settled by the shareholders. The most important benefits of the corporate governance to the organisations are related to business success, investor confidence and minimisation of wastage. For business, the improved controls and decision-making will aid corporate success as well as growth in revenues and profits. For the investor confidence, corporate governance will mean that investors are more likely to trust that the company is being well run. This will not only make it easier and cheaper for the company to raise finance, but also has a positive effect on the share price. When we talk about the minimisation of wastage we relate to the strong corporate governance that should help to minimise waste within the organisation, as well as the corruption, risks and mismanagement. Thus, in our research, we are trying to determine the common elements, and also, the differences that have occured between two well known models of corporate governance, the traditional Anglo – Saxon model and also, the Islamic model of corporate governance.

Corporate identity as a factor of corporate security

OpenAIRE

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.

Gender Quotas for Corporate Boards

OpenAIRE

Elomäki, Anna

2017-01-01

Gender quotas for corporate boards can be seen as a way of drawing attention to gendered power within the economy as well as a way to democratize the economy, yet the debate about them has focused on the economic and business benefits of gender equality rather than on gender justice or democracy. This article examines how women’s under-representation in economic decision-making was constituted as an economic problem in the European Union’s gender-equality policies and how the economization of...

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.

Shared service alternatives offer flexibility and tax benefits.

Science.gov (United States)

Danehy, L J; Scutt, R C; Stonehill, E

1985-05-01

Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.

Corporate competitiveness and sustainability risks

Directory of Open Access Journals (Sweden)

Udo Braendle

2017-12-01

Full Text Available This paper aims at providing a theoretical analysis of the existing research on corporate competition and sustainability risks that occur when companies aspire to reach maximum competitive advantages and gain competitive benefits compared to their rivals. Competitiveness has been described as a multidimensional, theoretical and relative concept linked with the market mechanism. The concept of competitiveness may refer to different levels of aggregation: national, regional, industrial and individual companies. This paper contributes to the theoretical research on corporate competitiveness by the analysis of old and new definitions of this category. It also notes that the sustainability risks connected to competition can be divided into several groups where the authors highlight environmental, legal, financial risks, behaviour risks and state-related risks as the most crucial ones. For companies to be fit for the competitive challenge, the paper identifies main characteristics of such risks and gives policy guidance for their avoidance

Do markets love misery? Stock prices and corporate disaster response

NARCIS (Netherlands)

Muller, A.R.; Kräussl, R.

2007-01-01

While companies have emerged as very proactive donors in the wake of recent major disasters like Hurricane Katrina, it remains unclear whether that corporate generosity generates benefits to firms themselves. The literature on strategic philanthropy suggests that such philanthropic behavior may be

ERP processes automation in corporate environments

OpenAIRE

Antonoaie Victor; Irimeş Adrian; Chicoş Lucia-Antoneta

2017-01-01

The automation processes are used in organizations to speed up analyses processes and reduce manual labour. Robotic Automation of IT processes implemented in a modern corporate workspace provides an excellent tool for assisting professionals in making decisions, saving resources and serving as a know-how repository. This study presents the newest trends in process automation, its benefits such as security, ease of use, reduction of overall process duration, and provide examples of SAPERP proj...

An Empirical Exploration, Typology, and Definition of Corporate Sustainability

Directory of Open Access Journals (Sweden)

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.

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY PT. LONSUM DI KECAMATAN UJUNG LOE KABUPATEN BULUKUMBA

OpenAIRE

Almuhajir Haris; Abdul Kadir Adys; Andi Luhur Prianto

2014-01-01

This paper aims to look at the management and the benefits of CSR (Corporate Social Responsibility) PT Lonsum in District Ujung Loe Bulukumba. The method used in this penelitiian is a qualitative description of the approach. The sample in this study as many as 10 people. Data collection techniques in this research is observation, interview, and documentation. The results showed that (a) planning conducted by PT. LonSum in doing a CSR (Corporate Social Responsibility) are correct (b) Implement...

Rand Corporation

Science.gov (United States)

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

Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

OpenAIRE

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...

More than Money Matters: Establishing Effective School-Corporate Partnerships

Science.gov (United States)

Flynn, Nancy

2007-01-01

Given the financial constraints facing U.S. schools and the expense of cutting-edge technology, partnerships between schools and corporations that specialize in technology are becoming more vital in the quest to remain competitive in today's educational market. Schools can benefit from these partnerships by receiving the latest hardware and…

Making sense of corporate venture capital.

Science.gov (United States)

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.

78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation

Science.gov (United States)

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...

THEORETICAL AND PRACTICAL APPROACHES REGARDING THE ADOPTION OF CORPORATE GOVERNANCE CODES

Directory of Open Access Journals (Sweden)

Sorin Nicolae Borlea

2013-09-01

Full Text Available In the European Union, the concept of corporate governance began to emerge more clearly after 1997, when most countries have however, voluntarily adopted corporate governance codes. The impulse of adopting these codes consists in the financial scandals related to the failure of the British companies listed on the stock exchange. Numerous scandals involving big companies such as Enron, WorldCom, Parmalat, Xerox, Merrill Lynch, Andersen and so on, conduct to a lack of investors’ confidence. These crises that have started to alarm governments, supervisory authorities, companies, investors and even the general public because of the fragility of the corporate governance’s system, highlight the need to rethink its structures. The process of adapting the corporate governance provisions in order to ensure transparency, responsibility and fair treatment of shareholders has resulted in the development of Corporate Governance Principles by the Organization for Economic Cooperation and Development (OECD. In order to asses these principles, it has started to identify the common elements of codes, one the most effective practice models of governance. Once the benefits of corporate governance practices have been understood and assimilated by the developed country, the developing countries (also Romania have begun to adopt "the best practices" in corporate governance, especially because this need is acutely felt in the changes required by the transition to a market economy. Our article describes the origins of the corporate governance, the concept and evolution of the corporate governance code at an international level, European level and also at a Romanian level.

78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

Science.gov (United States)

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...

Taking care of business: self-help and sleep medicine in american corporate culture.

Science.gov (United States)

Brown, Megan

2004-01-01

This article argues that corporate management in the United States has expanded its scope beyond office walls and encompasses many aspects of workers' daily lives. One new element of corporate training is the micromanagement of sleep; self-help books, newspaper reports, magazine articles, and consulting firms currently advise workers and supervisors on optimizing productivity by cultivating certain sleep habits. Although consultants and self-help books make specific recommendations about sleep, most medical research is inconclusive about sleep's benefits for human performance. Using the ideas of Michel Foucault and Gilles Deleuze as a philosophical backdrop, this article examines the complex and often contradictory links between self-help, medicine, and corporate governance.

"The Big WHY": Philip Morris's failed search for corporate social value.

Science.gov (United States)

McDaniel, Patricia A; Malone, Ruth E

2012-10-01

We examined Philip Morris USA's exploration of corporate social responsibility practices and principles and its outcome. We analyzed archival internal tobacco industry documents, generated in 2000 to 2002, related to discussions of corporate social responsibility among a Corporate Responsibility Taskforce and senior management at Philip Morris. In exploring corporate social responsibility, Philip Morris executives sought to identify the company's social value-its positive contribution to society. Struggling to find an answer, they considered dramatically changing the way the company marketed its products, apologizing for past actions, and committing the company to providing benefits for future generations. These ideas were eventually abandoned. Despite an initial call to distinguish between social and economic value, Philip Morris ultimately equated social value with providing shareholder returns. When even tobacco executives struggle to define their company's social value, it signals an opening to advocate for endgame scenarios that would encourage supply-side changes appropriate to the scale of the tobacco disease epidemic and consistent with authentic social value.

The Optimization of Capital Structure in Maximizing Profit and Corporate Value

Directory of Open Access Journals (Sweden)

Kharisya Ayu Effendi

2017-05-01

Full Text Available The purpose of this research was to determine the optimal capital structure which could maximize profits and corporate value. The benefits of this research were companies knew clearly that optimal capital structure could maximize profits and corporate value. The method used was quantitative descriptive analysis. Moreover, the data used was secondary data in the Jakarta Islamic Index (JII from 2011 to 2015. The results of this research are companies which have optimal capital structure are in line with the trade-off theory models. The capital structure is optimal if the debt levels are to a certain extent so that the corporate value will increase . However, if the debt limit passes the certain degree, profit and corporate value will decrease. Meanwhile, pecking order theory in this research does not conform and cannot be said to be optimal, because of the low debt level describing the opposite result with the theory as low profits.

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...

Effect of Corporate Governance Structure on the Financial Performance of Johannesburg Stock Exchange (JSE-Listed Mining Firms

Directory of Open Access Journals (Sweden)

Isaih Dzingai

2017-06-01

Full Text Available There have been many corporate collapses and financial crises in recent years linked to a lack of effective corporate governance. The South African King IV Code of Corporate Governance recommends that corporate governing bodies should be comprised of an appropriate balance of knowledge, diversity, and independence for discharging their duties objectively and more efficiently. This study examines the effect of corporate governance structures on firm financial performance. The secondary data of selected Johannesburg Stock Exchange (JSE, Socially Responsible Investment (SRI Index-listed mining firms’ sustainability reports, and integrated annual financial statements are used. Using panel data analysis of the random effects model, we determined the relationship between board independence and board size and the return on equity (ROE for the period 2010–2015. Results indicate a weak negative correlation between ROE and board size, and a weak, but positive, correlation between ROE and board independence. Additionally, there is a positive, but weak, correlation between ROE and sales growth, but a negative and weak relationship between ROE and firm size. The study suggests that effective corporate governance through a small effective board and monitoring by an independent board result in increased firm financial performance. We recommend that South African companies see compliance with the recommendations of the King IV Code on Corporate Governance not as a liability, but an ethical investment that may likely yield financial benefit in the long-term. Although complying with corporate governance principles does not necessarily translate into a significant economic benefit, firms should, however, continue to adopt corporate governance for ethical reasons to meet stakeholder’s social and environmental needs for sustainable development.

Consequences of corporal punishment among African Americans: the importance of context and outcome.

Science.gov (United States)

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.

Doing well by doing good. The 7 benefits of a meaningful corporate social responsibility program.

Science.gov (United States)

Macdonald, Deborah

2008-08-01

You want your medical group to be a good community player--but you need to attract new patients, retain top staff and manage your bottom line. A corporate social responsibility program may be the shrewd solution.

British Columbia Petroleum Corporation annual report 1992-1993

International Nuclear Information System (INIS)

1993-01-01

The British Columbia Petroleum Corporation is a provincial Crown agency whose principal mandate is to facilitate and monitor the sale of natural gas, and to act as a central source of information specific to the natural gas industry for the benefit of all industry participants. The Corporation's activities for the year ending March 31, 1993 are summarized. With the devolution of the Corporation's marketing functions in 1990 to CanWest Gas Supply Inc. and the deregulation of the natural gas market, the Corporation no longer markets natural gas and byproducts, but performs a number of administrative functions on behalf of the province. These include issuing acquisition orders and determining the respective netback prices for the purpose of calculating royalties; collection of a production-related levy; collection of data regarding all sale transactions; monitoring of all production, sales and marketing costs; and information gathering for all sectors of the industry. In 1992/93, a total of 27 companies remained with the Corporation, representing 111 individual gas purchase agreements for a combined deliverability of 1,769,300 m 3 /d. At fiscal year end, a total of 713 acquisition orders were being monitored and 20 findings of producer support were issued in response to netback sales applications. Industry volume throughputs increased 8.7% over the previous year and the average netback price rose to $44.87 per 1,000 m 3 . Financial statements are included. 2 figs., 1 tab

Corporate Governance And International Financial Reporting Reference (Ifrs

Directory of Open Access Journals (Sweden)

Gheorghe Lepadatu

2011-05-01

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

Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

OpenAIRE

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...

Corporate Foundations

DEFF Research Database (Denmark)

Herlin, Heidi; Thusgaard Pedersen, Janni

2013-01-01

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

The Russia Corporate Governance Manual : Part I. Corporate Governance Introduced

OpenAIRE

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...

Do markets love misery? Stock prices and corporate philanthropic disaster response

OpenAIRE

Muller, Alan; Kräussl, Roman

2007-01-01

While companies have emerged as very proactive donors in the wake of recent major disasters like Hurricane Katrina, it remains unclear whether that corporate generosity generates benefits to firms themselves. The literature on strategic philanthropy suggests that such philanthropic behavior may be valuable because it can generate direct and indirect benefits to the firm, yet it is not known whether investors interpret donations in this way. We develop hypotheses linking the strategic characte...

FIVE REGIONAL PERSPECTIVES OF CONSTRUCTING AN OFFSHORE CORPORATE STRUCTURE

Directory of Open Access Journals (Sweden)

Ana-Maria GEAMÃNU

2015-04-01

Full Text Available The offshore company, the emblem of the tax haven jurisdictions, is owned by non-residents and it conducts activities outside the island of incorporation in order to benefit from tax advantages. The purpose of this paper is to conduct a comparative analysis on the trends of constructing the offshore corporate structures at the level of five regions where tax havens have been identified: The Caribbean Sea and Central America; Europe; Asia; The Indian Ocean and The Pacific Ocean. Based on the tax and corporate legislations the analysis is focused on the main tax advantages offered by these entities, the incorporation and administration procedures as well as the costs involved. The results have shown that pure offshore corporate legislation is to be found at the level of only three geographic areas: The Caribbean Sea and Central America; The Indian Ocean and The Pacific Ocean and the offshore law is predominantly international, with only fine regional differences.

Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

Directory of Open Access Journals (Sweden)

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.

Benefit-sharing arrangements between oil companies and indigenous people in Russian northern regions

NARCIS (Netherlands)

Tulaeva, Svetlana; Tysyachnyuk, Maria

2017-01-01

This research provides an insight into various modes of benefit-sharing agreements between oil and gas companies and indigenous people in Russia's northern regions, e.g., paternalism, corporate social responsibility, and partnership. The paper examines factors that influence benefit-sharing

Corporate Entrepreneurship

DEFF Research Database (Denmark)

Lassen, Astrid Heidemann

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

On the Economics of Corporate Responsibility

OpenAIRE

Lundgren, Tommy

2007-01-01

This paper seeks to explore the economic mechanisms behind corporate social responsibility (CSR) in a micro-economic model of the firm. The motivation of this study is to shed some light on the potential causes of the observed phenomena of voluntary over-compliance among firms. We consider a few diferent models, both static and dynamic, to investigate how various assumptions about costs and benefits may aspect CSR behavior through a stock of goodwill capital. Our analysis show that in optimum...

Outsourcing of Corporate Information Services: Implications for Redesigning Corporate Library Services.

Science.gov (United States)

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

NARCIS (Netherlands)

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

Audit of Sandia Corporation`s pension plans and other prefunded benefits

Energy Technology Data Exchange (ETDEWEB)

1994-04-06

The audit disclosed that Sandia`s pension plans had $588.9 million in excess assets as of December 31, 1990, on a current value basis. If plan terminations and spin-offs occurred, at least $408.8 million of this amount could be returned to the Government without affecting the pension benefits that Sandia employees and retirees have earned. We recommended that Albuquerque take the necessary action to reduce the excess assets in the pension plans and recover the Government`s share. However, Albuquerque disagreed with the recommendation. Albuquerque justified leaving the excess assets in the pension plans to fund future plan amendments; to avoid future funding contributions; to avoid the costs and time-consuming administrative steps associated with taking action; and to prevent damaging effects on employee morale. We analyzed these points, and concluded that they should not prevent the Department from initiating action to return excess assets to the Government. Actuarial analysis of the pension plans showed that, even if certain plan adjustments were made, the plans were overfunded by $256 million as of December 31, 1991 (on an actuarial value basis).

CORPORATE TRAINING AS AN ELEMENT OF FORMATION AND DEVELOPMENT OF LABOUR RESOURCES IN THE INNOVATION ECONOMY

Directory of Open Access Journals (Sweden)

Gorelova I. N.

2016-09-01

Full Text Available At the present stage of formation of innovative economy professional development of the employee becomes a point of refraction of the interests of the company, Corporation in which they operate, and the employee. The article considers the relationship of the concept of formation of human resources and corporate training, which is often seen as something separate, organized exclusively for the benefit of the business. The definition of corporate training, task lists, structure, advantages and disadvantages. Examples of systems of corporate training at Omsk enterprises, basic (corporate departments, corporate universities, and resource centers. Considered in detail the interaction between enterprises and educational institutions. Statistics of participation of Omsk universities in the system of additional education, collected by the author. Attention is paid to the importance that corporate training and its individual methods, such as «learning by doing», has in the modern innovation economy. The result of the study is the inclusion of corporate training as one of the key elements of the modern formation of human resources.

11 CFR 114.12 - Incorporation of political committees; payment of fringe benefits.

Science.gov (United States)

2010-01-01

... of fringe benefits. 114.12 Section 114.12 Federal Elections FEDERAL ELECTION COMMISSION GENERAL CORPORATE AND LABOR ORGANIZATION ACTIVITY § 114.12 Incorporation of political committees; payment of fringe...'s share of the cost of fringe benefits, such as health and life insurance and retirement, for...

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.

ISO 26000 – An Integrative Approach of Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Herciu Mihaela

2016-04-01

Full Text Available ISO 26000 represents a guidance on corporate social responsibility and it is, at the present time, one of the most important document on CSR in the world. Without being mandatory or regulated, ISO 26000 is focus on seven core subjects that have to be approached synergistic – governance, human right, labor, environment, business practices, consumer, and community – in order to achieve its goal. The present paper intends to present and analyze the seven core subjects of ISO 26000 from tow perspectives: by emphasizing the benefits of implementing the standard into the business strategy and by revealing the correlation between corporate social responsibility and sustainable development.

Corporate social responsibility, corporate reputation and employee engagement

OpenAIRE

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

OpenAIRE

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

OpenAIRE

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...

ERP processes automation in corporate environments

Directory of Open Access Journals (Sweden)

Antonoaie Victor

2017-01-01

Full Text Available The automation processes are used in organizations to speed up analyses processes and reduce manual labour. Robotic Automation of IT processes implemented in a modern corporate workspace provides an excellent tool for assisting professionals in making decisions, saving resources and serving as a know-how repository. This study presents the newest trends in process automation, its benefits such as security, ease of use, reduction of overall process duration, and provide examples of SAPERP projects where this technology was implemented and meaningful impact was obtained.

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

NARCIS (Netherlands)

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

OpenAIRE

Low, Yik Pui

2017-01-01

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

Corporate Bonds in Denmark

DEFF Research Database (Denmark)

Tell, Michael

2015-01-01

Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have...... to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds...... markets. However, NASDAQ OMX has introduced the First North Bond Market in December 2012 and new regulatory framework came into place in 2014, which may contribute to a Danish based corporate bond market. The purpose of this article is to present the regulatory changes in Denmark in relation to corporate...

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.

Health insurance and corporate social responsibility.

Science.gov (United States)

Carter, Tony

2009-01-01

Innovation drives productivity in the nonprofit sector as well as in the commercial sector. The greatest advances come not from incremental improvements in efficiency but from new and better approaches. The most powerful way to create social value, therefore, is by developing a new means to address social problems and putting it into widespread practice. The expertise, research capacity, and reach that companies bring to philanthropy can help nonprofits create new solutions that they could never afford to develop on their own. Corporate managers sometimes work directly with faculty and community residents to implement local business projects. These projects often have significant societal benefits, especially since student collaboration and involvement extend to communities in many different inner cities. These projects are incredibly diverse and through such initiatives, management education not only provides an educationally rewarding outlet for students but also endows and enriches inner city communities. Management students sometimes work directly with faculty and community residents to implement local business projects. These projects often have significant societal benefits, especially since student collaboration and involvement extend to communities in many different inner cities. These projects are incredibly diverse and through such initiatives, management education not only provides an educationally rewarding outlet for students but also endows and enriches inner city communities. This article looks at how to use corporate social responsibility and service learning to drive innovation for local inner-city economic development.

Impact of corporate social responsibility claims on consumer food choice

DEFF Research Database (Denmark)

Mueller Loose, Simone; Remaud, Hervé

2013-01-01

Purpose - The study assesses the impact of two different corporate social responsibility (CSR) claims, relating to social and environmental dimensions, on consumers’ wine choice across international markets. It is analysed how point of purchase CSR claims compete with other food claims and their ......Purpose - The study assesses the impact of two different corporate social responsibility (CSR) claims, relating to social and environmental dimensions, on consumers’ wine choice across international markets. It is analysed how point of purchase CSR claims compete with other food claims...... Eastcoast, the US Midwest, Anglophone and Francophone Canada. Findings - CSR claims relating to social and environmental responsibility have a similar awareness, penetration and consumer trust, but differ in their impact on consumer choice, where environmental corporate responsibility claims benefit from...... a higher marginal willingness to pay. Consumer valuation of CSR claims significantly differs across international markets, but is consistently lower than for organic claims. Research limitations/implications - The study was limited to wine and future research is required to generalise findings to other...

The impact of social media followers on corporate value: An investigation of Australian firms

Directory of Open Access Journals (Sweden)

Patrick Mauder

2018-03-01

Full Text Available With social media user numbers reaching billions, firms seek to partake in the benefits of investing into social media activities. Existing literature, however, provides little insight as to whether investment in social media adds value for corporations. In particular, it remains difficult to quantify the financial benefits for firms from social media activities. Prior research found uncertainty for small and large firms on whether value is derived from the information present on social media and the access to the large number of users. Based on a sample of 74 listed Australian firms for an observation period of 30 days of June 2016, this study examines the relationship between the firmrs social media activities on Facebook, LinkedIn and Twitter and corporate value. The results show that a firmrs social media presence on LinkedIn has a significant effect on the share return of firms, while a social media presence on Facebook and Twitter did not provide statistically significant results. Interestingly, the study also found that there is a difference between B2B and B2C firms, confirming a significant impact between for B2C firms on LinkedIn and share returns. The findings are useful for corporate managers and social media activists trying to understand the financial impacts of social media on corporate value.

Employer Supported Child Care: An Idea Whose Time Has Come. A Conference on Child Care as an Employee Benefit (Costs and Benefits, Successful Programs, Company Options, Current Issues). Conference Proceedings.

Science.gov (United States)

Haiman, Peter, Ed.; Sud, Gian, Ed.

Many aspects of employer-sponsored child care programs--including key issues, costs and benefits, programmatic options, and implementation strategies--are discussed in these conference proceedings. Public policy issues, legal aspects of child care as an employee benefit, tax incentives for corporate child care, and funding sources for child care…

Analysis of the Ethical, Legal and Economic Domains of Corporate Social Responsibility: A Business Case

Directory of Open Access Journals (Sweden)

Diana Carolina Peláez Villada

2013-12-01

Full Text Available The tendency of organizations is to achieve positioning and legitimacy through strategies of corporate social responsibility (CSR. This article focuses on the analysis of CSR practices and it seeks, through a business case, to define a method to examine the benefits of its application in society and in organizations. From the proposal of Schwartz (2011 on the domains of corporate social responsibility, where the ethical, economic, and legal dimensions of philanthropic organizations converge, financial reports and social balances of a company, were studied, where we identified, financial, ethical, and tax variables which allowed us to establish the orientation and balance between social responsibility practices and corporate image.

Corporate Awakening

DEFF Research Database (Denmark)

LaFrance, Julie; Lehmann, Martin

2005-01-01

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

Corporate social responsibility in hotel industry

Directory of Open Access Journals (Sweden)

Maciej Abram

2016-10-01

Full Text Available The first objective of this article is to describe the fundamental aspects of the concept of Corporate Social Responsibility (CSR. The second goal is to present the activities, or the so-called good practices that hotels may take up and which are in tandem with the idea of CSR. The good practices will be described on the example of Polish hotel group and two hotels active on the Polish market, especially in Krakow. The article outlines possible benefits resulting from the implementation of CSR principles into the hotel strategy.

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...

THE EFFECT OF CORPORATE GOVERNANCE DISCLOSURE ON INVESTOR REACTIONS WITH PROFITABILITY AS MODERATING VARIABLE

Directory of Open Access Journals (Sweden)

Hariadi K.L.

2017-08-01

Full Text Available The aim of this research is to understand how Corporate Governance affects investor’s reaction in capital market by profitability as a moderating variable. This research uses secondary data obtained from Indonesian Stock Exchange. Investor’s reaction is measured by Cumulative Abnormal Return, which happened around the time of annual report publication. Corporate Governance are measured by Institutional ownership, ownership by board of commissioner, audite commite, and independent commissioner. Profitability as moderating variabel is measured by Return on Asset. This research was done to 25 companies which were listed in Indeks LQ 45 in Indonesian Stock Exchange during 2015-2016. Data analysis techniques used in this research are regresion analysis and moderated regresion analysis (MRA. The result shows that corporate governance (Institutional ownership, ownership by board of commissioner, audite commite, and independent commissioner negatively affect Cumulative Abnormal Return. Profitability as a moderating variable was able to explain the relationship of corporate governance (ownership by board of commissioner and audite commite affect significantly to Cumulative Abnormal Return partially. Corporate governance does not have any impact to Cumulative Abnormal Return value, because of the implementation of corporate governance in Indonesia is not provide optimum results mean while in the process of considering corporate governance practices take time to know the benefits.

Creating corporate advantage.

Science.gov (United States)

Collis, D J; Montgomery, C A

1998-01-01

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

The Effect of Corporate Influence in the Short Haul Business Travel Market

Science.gov (United States)

Mason, Keith J.

1999-01-01

The importance of corporate involvement in the decision making process for business related air travel is being increasingly recognised in the literature. Business travellers consume air services (i.e. they take airline flights), however; they may not be the principal decision-maker in the purchase. Also it is the organization that employs the traveller that incurs die cost for air travel. Consequently this research addresses the relationship between the traveller and the employing organisation in the purchase of air travel. In this paper traveller opinions on their corporate travel policy are evaluated using a Likert summated rating scale. The benefits sought, by the traveller, from the air service are also investigated and these benefits are used to segment the short haul business air travel market in the EU. Changes in the market for short haul business travel since the full liberalisation of the aviation market in-the EU are evaluated by comparing the data to an earlier study of similar travellers in 1992.

Corporate Language Policies

DEFF Research Database (Denmark)

Sanden, Guro Refsum

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

Corporate Language Policies

DEFF Research Database (Denmark)

Sanden, Guro Refsum

2015-01-01

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

Social innovation in the context of corporate social responsibility

Directory of Open Access Journals (Sweden)

María de Fátima León

2012-10-01

Full Text Available Faced with a reality characterized by unsolved social and environmental problems, it is common to observe the behavior of firms in terms of its contribution in the resolution or treatment of these problems. Many of these initiatives are examples of social innovations offering new products, processes and relationships in terms of benefiting the most disadvantaged groups in areas such as safety, health, education, environment, among others. In this sense, this documentary research examines the role of social innovation in the context of corporate social responsibility, through a review of theoretical topic of innovation, social innovation and corporate social responsibility. Also, through the filter of what can be considered social innovation, raises some examples of Venezuelan companies with socially responsible approaches moving toward maturity in a socially ethical enterprise.

Understanding the real risks of changing employee benefit plans.

Science.gov (United States)

Kane, Jon; St Amour, Jeffrey

2005-01-01

In an environment of constant change, corporations are looking to alter employee benefits programs to make them more responsive to employee and business needs. A complete risk assessment process is the key to preparing for changes to employee benefits programs by providing employers with an analysis of cost savings against the potential negative ramifications of change. This article outlines the steps involved in a complete review of risk assessment. It then discusses how employers can develop successful change management communication strategies if, after conducting a risk assessment, employers decide to move forward with alterations to their employee benefits programs.

Employee assistance programs: a preventive, cost-effective benefit.

Science.gov (United States)

Cohen, G S; Gard, L H; Heffernan, W R

1998-01-01

Employee Assistance Programs (EAPs) provide a much-needed service to the employees of corporations. In these times of reduced benefits and diminished community resources, EAPs can dramatically compensate for those shortages. This article will explore the role of an EAP, the models of service available, and the selection process for choosing a program.

A look at corporal punishment and some implications of its use.

Science.gov (United States)

Wilson, F C

1982-01-01

The author notes several legal, social, philosophical and educational attitudes common to Canada and the United States which have, for centuries, characterized the uses of corporal punishment with children. Specifically, corporal punishment is viewed as a technique for developing discipline within the school system. Inconsistencies in both Canada and the U.S. are noted regarding court decisions and their application in the classroom. Recent revisions to The Ontario Child Welfare Act are discussed in light of its implications for parents and teachers who physically punish their children or students. Research findings related to corporal punishment and their implications for schools are cited. Negative side-effects of administering punishment are also described. The evidence suggests that corporal punishment besides being an ineffective learning technique, is not the uncomplicated, quick solution many may think it. The author concludes by proposing that because of their important role in the lives of developing children and considering the resources devoted to teacher training, teachers should be held as legally accountable for their use of corporal punishment with children as parents are. As well, he indicates the need for (1) increased teacher training in the areas of child management, classroom management and interactional processes; (2) greater opportunity to devise creative problem-solving strategies; and (3) a re-ordering of priorities at universities, colleges and faculties of education which would benefit not only teachers, but ultimately their students.

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.

Corporate Business Diplomacy

DEFF Research Database (Denmark)

Søndergaard, Mikael

2014-01-01

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

Corporate boards and ownership structure as antecedents of corporate governance disclosure in Saudi Arabian publicly listed corporations

OpenAIRE

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...

WHAT GOOD CORPORATE GOVERNANCE PRACTICES CANTURKEY LEARN FROM THE UK?

Directory of Open Access Journals (Sweden)

Irem Tore

2012-07-01

Full Text Available Globalization has led to an increase in opportunities to make foreign investments.However, some developing countries, such as Turkey, cannot fully benefit fromforeign investment. One of the reasons for this is ineffective application ofcorporate governance. In fact, Turkey can learn a lot from the good practices ofdeveloped countries. For instance, the UK has a well established corporategovernance framework. First of all, Turkey needs to follow the UK’s example inrespect of rule making and law enforcement. As a result, principles and theimplementations of principles in Turkey would be more efficient.The principal aim of the paper is to discuss the corporate governanceimplementation in Turkey and offer some recommendations for improvement.The problems of Turkish Corporate Governance occur because of the ownershipstructure of Turkish companies, which is mainly family ownership. Theseproblems will be discussed in this paper. Later UK arrangements will beexamined and later the following conclusions will be drawn; revising the codes isnot done regularly enough in Turkey which inhibits the revision of its codes.Moreover law enforcement is not effective. Besides, ownership structure is notsuitable for corporate governance.

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....

Company's Benefits in Corporate Social Responsibility in Hospitality Industry

OpenAIRE

Wijaya, Aditya Suryadinata

2014-01-01

The application of CSR in service oriented industries like tourism, restaurant and hotel are considered important because of their direct relation with the environment or their high energy consumption. Through this thesis, author wants to encourage managers in hospitality industries to adopt CSR in its business, by giving an explanation and clearance of how company can received many benefits by applying CSR into its business. The goal of this thesis is determine a real connection between impl...

Global business management for sustainability and competitiveness: The role of corporate branding, corporate identity and corporate reputation

OpenAIRE

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.

Corporate Governance Characteristics as a Stimulus to Tax Management

Directory of Open Access Journals (Sweden)

Antônio Paulo Machado Gomes

2016-01-01

Full Text Available This article aimed to investigate whether corporate governance uses tax management to increase companies' performance. The objective was checking whether corporate governance characteristics, such as remuneration paid to the executive board, segregation between Chairman and CEO, and the independence and composition of the Board of Directors, influence tax management in Brazilian companies. At the same time, it aimed to identify whether the preceding tax management is reflected on the subsequent tax management. To do this, a sample of 355 Brazilian companies listed on the BM&FBOVESPA between 2008 and 2014 was used, in order to find out whether their corporate governance characteristics influenced tax management, something identified by calculating ETR, CashETR, and BTD. As a result, it was found (i that the remuneration paid to executives may be regarded as a characteristic influencing tax management in Brazilian firms, and (ii that the preceding tax management influences the future tax management. In addition, it was found that Brazilian companies do not rule out tax management benefits, since the average effective rate in the sample under analysis was 25%, and it is statistically lower than the nominal rate of taxes on earnings in Brazil, which is 34%.

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.

Corporate Social Responsibility and Profitability: A Case Study on Dutch Bangla Bank Ltd.

Directory of Open Access Journals (Sweden)

Suraiya Mahbuba

2013-07-01

Full Text Available In Bangladesh, the banking sector has a glorious history of getting engaged themselves in different kinds of social activities which is formally known as CSR (Corporate Social Responsibilities. The paper examines the relationship between CSR and profitability of Dutch Bangla Bank Ltd (DBBL which is the initiator of CSR activities in the banking sector of Bangladesh. The study used annual reports of DBBL for the year 2002 to 2011. Ordinary least square (OLS model of regression was analyzed using SPSS 16. to assess the impact as well as test the hypothesis of the study whether there is a relationship and the extent of the relationship between the independent variable (corporate social responsibility expenditure and the dependent variable (profit after tax. Above all, the analysis revealed that 90.7% of the variance of profit after tax of DBBL has been explained by the benefit accrued from corporate social responsibility. The hypothesis that was formulated was tested and the result shows that there is significant positive relationship between corporate social responsibility and profitability in case of DBBL.

“The Big WHY”: Philip Morris’s Failed Search for Corporate Social Value

Science.gov (United States)

Malone, Ruth E.

2012-01-01

Objectives. We examined Philip Morris USA’s exploration of corporate social responsibility practices and principles and its outcome. Methods. We analyzed archival internal tobacco industry documents, generated in 2000 to 2002, related to discussions of corporate social responsibility among a Corporate Responsibility Taskforce and senior management at Philip Morris. Results. In exploring corporate social responsibility, Philip Morris executives sought to identify the company’s social value—its positive contribution to society. Struggling to find an answer, they considered dramatically changing the way the company marketed its products, apologizing for past actions, and committing the company to providing benefits for future generations. These ideas were eventually abandoned. Despite an initial call to distinguish between social and economic value, Philip Morris ultimately equated social value with providing shareholder returns. Conclusions. When even tobacco executives struggle to define their company’s social value, it signals an opening to advocate for endgame scenarios that would encourage supply-side changes appropriate to the scale of the tobacco disease epidemic and consistent with authentic social value. PMID:22897536

METHODS OF EVALUATING THE ECONOMIC EFFICIENCY OF FORMATION OF CORPORATE ENTITIES IN THE FOOD INDUSTRY

Directory of Open Access Journals (Sweden)

N. V. Grishchenko

2014-01-01

Full Text Available Summary: One of the most important issues of improving the management of corporate entities in the food industry is a unified methodological approach to the assessment of economic efficiency. To further improve this methodology approaches evaluation of the efficiency of the creation and development of organizational systems, as well as experience the calculations of estimated figures. Evaluation of the effectiveness of the formation of corporate entities in the food industry should be carried out depending on the stage of the formation of corporate education, which leads to the allocation of the following stages: preliminary calculations, allowing to obtain projections at the stage of idea generation, validation and design of corporate education; calculation of performance indicators corporate education; clarifying the calculations performed on the stage of functioning of corporate education, allowing to take into account not only the main directions of effect due to the formation of corporate structures, but also new sources of savings associated with the possibility of obtaining a formed structure of the system benefits; determination the effectiveness of the organization management corporate education; calculating the integral of the coefficient of efficiency of corporate education. The technique of an estimation of efficiency of formation of corporate entities, subject to practical implementation for analytical purposes, a different set of metrics and indicators calculated differentially depending on the phase (phase corporate improvement that allows you to get an objective view of the intermediate output and outcome effectiveness of the formation of corporate entities in the food industry. The purpose of this technique is to identify the internal resources of improving the formation of corporate education and management. Users of this technique can be leaders and specialists of the corporate entities interested in an objective assessment of

INTEGRATED CORPORATE STRATEGY MODEL

Directory of Open Access Journals (Sweden)

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

OpenAIRE

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

OpenAIRE

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...

The Socially Engaged Corporation - Attitudes and Knowledge Related to Collaboration with Non-Governmental Organizations

Directory of Open Access Journals (Sweden)

Karwacka Marta

2014-12-01

Full Text Available Collaboration between business and non-governmental organizations (NGOs is a relatively new phenomenon in the Polish market. It appears, however, that corporations recognized as socially responsible in Poland are starting to see greater benefits than before in collaboration with the third sector. More and more often, the collaboration involves an exchange of different resources and not merely sponsorship of specific events or social campaigns. The present study stresses the developmental aspect of the business-NGO collaboration. The collaboration by entities has been analyzed on the basis of recent literature dealing with sustainability management, Corporate Social Responsibility and business- NGO relations, and also on own research. The study discusses the conceptions of socially responsible corporations reaching new markets and customers on the basis of collaboration with NGOs.

The Employees of Baby Boomers Generation, Generation X, Generation Y and Generation Z in Selected Czech Corporations as Conceivers of Development and Competitiveness in their Corporation

Directory of Open Access Journals (Sweden)

Bejtkovský Jiří

2016-12-01

Full Text Available The corporations using the varied workforce can supply a greater variety of solutions to problems in service, sourcing, and allocation of their resources. The current labor market mentions four generations that are living and working today: the Baby boomers generation, the Generation X, the Generation Y and the Generation Z. The differences between generations can affect the way corporations recruit and develop teams, deal with change, motivate, stimulate and manage employees, and boost productivity, competitiveness and service effectiveness. A corporation’s success and competitiveness depend on its ability to embrace diversity and realize the competitive advantages and benefits. The aim of this paper is to present the current generation of employees (the employees of Baby Boomers Generation, Generation X, Generation Y and Generation Z in the labor market by secondary research and then to introduce the results of primary research that was implemented in selected corporations in the Czech Republic. The contribution presents a view of some of the results of quantitative and qualitative research conducted in selected corporations in the Czech Republic. These researches were conducted in 2015 on a sample of 3,364 respondents, and the results were analyzed. Two research hypotheses and one research question have been formulated. The verification or rejection of null research hypothesis was done through the statistical method of the Pearson’s Chi-square test. It was found that perception of the choice of superior from a particular generation does depend on the age of employees in selected corporations. It was also determined that there are statistically significant dependences between the preference for eterogeneous or homogeneous cooperation and the age of employees in selected corporations.

Corporate social responsibility: an empirical analysis of portuguese SMEs

OpenAIRE

Moreiras, Nuno Duarte Gomes

2010-01-01

Mestrado em Marketing Corporate Social Responsibility has been a topic of academic and managerial discussion for several years. This subject gave birth to an extensive field of study and literature that has been gradually developing to a modern view, characterized by a broad view of social responsibility and a perception of benefits resulting from social action initiatives. Can CSR, in fact, affect an organization's performance indicators? Findings seem to unveil a positive answer concerni...

26 CFR 1.162-25T - Deductions with respect to noncash fringe benefits (temporary).

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deductions with respect to noncash fringe... Individuals and Corporations § 1.162-25T Deductions with respect to noncash fringe benefits (temporary). (a) Employer. If an employer includes the value of a noncash fringe benefit in an employee's gross income, the...

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

OpenAIRE

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.

Corporate Governance

Directory of Open Access Journals (Sweden)

Dragoș-Mihail Daghie

2011-05-01

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

Corporate Governance Country Assessment : Malaysia

OpenAIRE

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...

How Health Relationship Management Services (HRMS Benefits Corporate Wellness

Directory of Open Access Journals (Sweden)

Nik Tehrani

2016-06-01

Full Text Available The typical worker spends about 47 hours a week commuting sitting in cars, trains, buses, or sitting at their desks. These statistics show that maintaining a healthy work and life balance has become progressively important. Workplace wellness and health promotion are of central importance for any organization in today's world. People are becoming highly conscious about their health and seek to ensure that they are provided with best medical services and facilities in case of any health issue. Organizations have switched to proactive strategies for the healthcare of their employees. Billions of dollars are spent on the workforce only after illnesses or injuries have occurred. Over the past several decades, healthcare services have drastically changed, altering the manner in which healthcare was previously managed. Technological advancements in medical systems have revolutionized the healthcare industry, and digital health tracking has been quite successful in monitoring patients’ health. Since patients are continuously monitored, no matter where they are, these systems can indicate patients’ adherence to medical protocols and act as a warning sign for such diseases as heart problems, Alzheimer’s disease, and many others. Health Relationship Management Services (HRMS is a new paradigm which defines comprehensive healthcare for an individual. HRMS is a complete health ecosystem suitable for the workplace, which enables healthcare providers to collect personal health data from various sources, analyze it for positive outcomes, and take action to preserve an employee’s good health to reduce absenteeism or turnover. HRMS can act as a preventative sentinel for corporate well-being as well.

Possibilities of Utilizing the Method of Analytical Hierarchy Process Within the Strategy of Corporate Social Business

Science.gov (United States)

Drieniková, Katarína; Hrdinová, Gabriela; Naňo, Tomáš; Sakál, Peter

2010-01-01

The paper deals with the analysis of the theory of corporate social responsibility, risk management and the exact method of analytic hierarchic process that is used in the decision-making processes. The Chapters 2 and 3 focus on presentation of the experience with the application of the method in formulating the stakeholders' strategic goals within the Corporate Social Responsibility (CSR) and simultaneously its utilization in minimizing the environmental risks. The major benefit of this paper is the application of Analytical Hierarchy Process (AHP).

Investigating the Impact of Corporate Social Responsibility on Conative Loyalty in Collegiate Sports

Science.gov (United States)

Kim, Sunyoong

2017-01-01

Corporate social responsibility (CSR) has been an important topic in business and other disciplines due to its various benefits for both society (e.g., contributing to public health, safety, education, human rights, community well-being, environment) and organizations (e.g., attracting new customers, enhancing sales of products, developing…

The Essential Elements of Corporate Law. What is Corporate Law?

OpenAIRE

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...

Mining for solutions, extracting discord: corporate social responsibility and canadian mining companies in Latin America

OpenAIRE

Stevens, Julie Ann

2009-01-01

While the mining industry generates many benefits to society, the industry has in some cases had a detrimental impact on affected communities. This paradox, manifested in the unequal distribution of costs and benefits amongst stakeholders, has prompted widespread scrutiny of the mining industry. Critique of the industry has questioned whether mining provides an economically, environmentally and socially sustainable model of development. Mining companies are increasingly adopting Corporate Soc...

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

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...

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

Science.gov (United States)

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…

Chldren's rights and corporal punishment in Assendabo town and the surrounding area, South West Ethiopia.

Science.gov (United States)

Admassu, Fisseha; Nida, Hailu; Belachew, Tefera; Haileamlak, Abraham

2006-01-01

Corporal punishment of children has been used as a disciplinary measure to modify undesirable behavior of children worldwide. This study was conducted with the aim of determining the knowledge, attitudes and the extent that corporal punishment is practiced in the study area. A cross-sectional study was conducted among the residents of Assendabo town and its surroundings area form January 8-12, 2003. A total of 368 residents with at least one child living with them were selected and interviewed using a structured questionnaire. Data were analyzed using SPSS for windows version 11.0. The study revealed 310 (87.6%) of the parents employed child corporal punishment as a method of disciplining out of which nearly half of them claimed their action was for the ultimate benefit of their children. Only 12 (3.5%) of the parents reported infliction of trauma while punishing their children. There was no significant parental difference both in attitude and practice of child corporal punishment. Family income is found to affect both attitude and practice of corporal punishment. From this study it is concluded that the knowledge about the existence of a legal framework which protects a child from any form of abuse is low. The attitude towards avoidance of child corporal punishment is unfavorable and there is a high prevalence of child corporal punishment practiced.

Transnational Corporations and Corporate Citizenship: Analyzing New Roles of Organization Development Practitioners

Science.gov (United States)

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…

12 CFR 561.15 - Corporation.

Science.gov (United States)

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. ...

Strategy and society: the link between competitive advantage and corporate social responsibility.

Science.gov (United States)

Porter, Michael E; Kramer, Mark R

2006-12-01

Governments, activists, and the media have become adept at holding companies to account for the social consequences of their actions. In response, corporate social responsibility has emerged as an inescapable priority for business leaders in every country. Frequently, though, CSR efforts are counterproductive, for two reasons. First, they pit business against society, when in reality the two are interdependent. Second, they pressure companies to think of corporate social responsibility in generic ways instead of in the way most appropriate to their individual strategies. The fact is, the prevailing approaches to CSR are so disconnected from strategy as to obscure many great opportunities for companies to benefit society. What a terrible waste. If corporations were to analyze their opportunities for social responsibility using the same frameworks that guide their core business choices, they would discover, as Whole Foods Market, Toyota, and Volvo have done, that CSR can be much more than a cost, a constraint, or a charitable deed--it can be a potent source of innovation and competitive advantage. In this article, Michael Porter and Mark Kramer propose a fundamentally new way to look at the relationship between business and society that does not treat corporate growth and social welfare as a zero-sum game. They introduce a framework that individual companies can use to identify the social consequences of their actions; to discover opportunities to benefit society and themselves by strengthening the competitive context in which they operate; to determine which CSR initiatives they should address; and to find the most effective ways of doing so. Perceiving social responsibility as an opportunity rather than as damage control or a PR campaign requires dramatically different thinking--a mind-set, the authors warn, that will become increasingly important to competitive success.

12 CFR 583.8 - Corporation.

Science.gov (United States)

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. ...

Rituals and their transcendence in Corporate Culture

Directory of Open Access Journals (Sweden)

Zahaira F. González F. González

2013-06-01

Full Text Available The organization is structured in a "hard" and “soft” system, our research was focused on the image (soft system and the result presents the importance to create a strong corporate culture (CC, to simultaneously enhance the positive image as well as the economic results (benefits. The Object of the study are working-hours dedicated to consolidate the rites and rituals as part of the CC implemented in Wal Mart SuperCenter (store No. 2346 in Mexico. We want to know if is possible to classify and measure the CC through the “Rites and Rituals”. On the basis of the results obtained and the manner in which our research evolved, we believe that it is possible to draw the conclusion that corporate culture can be numerically measured in terms of manhours. The rituals with the greater numerical representation within the company are the administrative ones, leading us to consider that the company is principally concerned with maintaining an open and continuous communication with its employees.

The competitive advantage of corporate philanthropy.

Science.gov (United States)

Porter, Michael E; Kramer, Mark R

2002-12-01

When it comes to philanthropy, executives increasingly see themselves as caught between critics demanding ever higher levels of "corporate social responsibility" and investors applying pressure to maximize short-term profits. In response, many companies have sought to make their giving more strategic, but what passes for strategic philanthropy is almost never truly strategic, and often isn't particularly effective as philanthropy. Increasingly, philanthropy is used as a form of public relations or advertising, promoting a company's image through high-profile sponsorships. But there is a more truly strategic way to think about philanthropy. Corporations can use their charitable efforts to improve their competitive context--the quality of the business environment in the locations where they operate. Using philanthropy to enhance competitive context aligns social and economic goals and improves a company's long-term business prospects. Addressing context enables a company to not only give money but also leverage its capabilities and relationships in support of charitable causes. The produces social benefits far exceeding those provided by individual donors, foundations, or even governments. Taking this new direction requires fundamental changes in the way companies approach their contribution programs. For example, philanthropic investments can improve education and local quality of life in ways that will benefit the company. Such investments can also improve the company's competitiveness by contributing to expanding the local market and helping to reduce corruption in the local business environment. Adopting a context-focused approach goes against the grain of current philanthropic practice, and it requires a far more disciplined approach than is prevalent today. But it can make a company's philanthropic activities far more effective.

Benefits of a formal waste management program

International Nuclear Information System (INIS)

Wolfe, R.A.

1974-01-01

The proper management of waste is of vital importance in the conservation of our environment. Mound Laboratory, which is operated by Monsanto Research Corporation for the U. S. Atomic Energy Commission, has embarked upon a waste management program designed to assure that the generation, processing, storage, and disposal of waste is conducted in such a manner as to have a minimum impact on the environment. The organizational approach taken toward waste management is discussed and some of the benefits of the waste management program at Mound Laboratory are described. Ithas been shown that the utilization of proper waste management techniques can have economic, as well as environmental protection, benefits. (U.S.)

Corporal punishment.

Science.gov (United States)

Bauman, L J; Friedman, S B

1998-04-01

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

Corporate risk management : an overview

NARCIS (Netherlands)

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

OpenAIRE

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 Risk Disclosure and Corporate Governance

Directory of Open Access Journals (Sweden)

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 NECESSITY AND JUSTIFICATION OF REFORMS OF PUBLIC CORPORATIONS

Directory of Open Access Journals (Sweden)

Jokić Zoran

2016-04-01

Full Text Available In the present business environment, negative opinion on the work of the public sector prevails. According to the public opinion, one gets the impression that it is necessary to privatize the public corporations as soon as possible and this way get rid of this kind of ballast. Having in mind the negative effects of previous transitional period, it is necessary to approach this issue cautiously, so the process of the reforms would give optimal social benefits.

THE SOUND OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

DUMITRASCU LUMINITA MIHAELA

2012-07-01

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

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

Corporate insurance and debt capacity: Empirical evidence from Italy

Directory of Open Access Journals (Sweden)

Fabrizio Santoboni

2012-11-01

Full Text Available In banks/enterprises relationships a key role is played by Basel II Framework, which accurately correlates banks’ capital requirement to risks, by stimulating a more precise creditworthiness assessment. As known, the containment of risks inherent in bank financing can be carried out ex ante, through an adequate screening, which allows the proper assessment of enterprises’ economic and financial situation and a sound composition of the total loan portfolio, and ex post, through guarantees, which allow benefiting from a loss reduction only after insolvency has occurred. From this perspective, Basel II Framework brings important changes, since life insurance and surety policy are “eligible” guarantees for Credit Risk Mitigation. Nevertheless, banks could offer a better pricing to borrowers not because they are less risky, but because the whole operation would need a lower capital requirement. Therefore, corporate risks reduction – which would allow, in the absence of credit rationing, a more profitable debt capacity – is necessarily achieved through an appropriate “umbrella insurance”, able to cope with both direct and indirect loss. This work aims at investigating the existence of a “virtuous” relationship among corporate insurance purchases, credit risk and debt capacity. Such aim has been pursued through different steps: review of literature, to identify the reasons of corporate demand for insurance; analysis of Italian enterprises’ corporate insurance purchases; drafting of a questionnaire, to submit to a sample of the main insurance companies working in Italy, intended to identify what kind of role they play in the relation with enterprises and which insurance products they offer; drafting of a questionnaire, to submit to a sample of the main banks working in Italy, intended to investigate whether and how the possession of corporate insurance is taken into consideration in the determination of enterprises�

75 FR 60138 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

Science.gov (United States)

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...

76 FR 19472 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

Science.gov (United States)

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...

税负抑制了公司投资吗?——基于国有股权私有收益的解释%Does Expected Tax Burden Discourage Corporate Investment? Explanation Based on Private Benefits of State-owned Shares

Institute of Scientific and Technical Information of China (English)

林旭; 苏宏通; 朱凯; 陈信元

2018-01-01

right view. We analyze state ownership structure from a tax perspective,examine the influence of the expected tax burden on corporate investment decisions,and then integrate two explanations mentioned above. In traditional corporate finance theory,both state-owned and non-state-owned controlling shareholders have indiscrimination. Both of them get returns on investment according to the proportion of shares,and the private benefits of control at the same time. However,compared with other types of shareholders,the govern-ments,as the ultimate controllers of SOEs,can not only get equity gains and control rights,but also get tax revenues paid by the companies. Although the governments can also obtain tax benefits from private enter-prises,it is difficult for the governments to ensure tax revenues by intervening directly in business decisions of the private enterprises. In contrast,in the SOEs,the governments as the controlling shareholders can directly intervene in the business decisions of SOEs,so as to ensure the implementation of the tax revenues. Unlike the equity gains and the private benefits of control rights,the tax benefits are monopolized by the state. Therefore,the tax benefits could not be incorporated in the market price,which makes the market value underestimate the overall value of the state-owned controlled shareholders to a certain extent. When there is a conflict between tax benefits and returns on equity,the governments are more inclined to get exclusive tax be-nefits. The private benefits for state-owned holding rights cause the special agency problems between state-owned controlling shareholders and minority shareholders. This paper aims to clarify and analyze how agency problem affects corporate(especially SOEs)investing decisions. This paper takes the sample of listed companies from 2004 to 2013,and compares the relationship between corporate investment and expected tax burden under different ownership structure of listed compan

Benefit-Sharing Arrangements between Oil Companies and Indigenous People in Russian Northern Regions

Directory of Open Access Journals (Sweden)

Svetlana Tulaeva

2017-07-01

Full Text Available This research provides an insight into various modes of benefit-sharing agreements between oil and gas companies and indigenous people in Russia’s northern regions, e.g., paternalism, corporate social responsibility, and partnership. The paper examines factors that influence benefit-sharing arrangements, such as regional specifics, dependency on international investors, corporate policies, and the level of local community organization. It analyses which instruments of benefit-sharing are most favourable, and why, for indigenous communities. The authors conducted research in three regions of Russia (Nenets Autonomous Okrug; Khanty-Mansi Autonomous Okrug, and Sakhalin by using qualitative methodology that involved semi-structured interviews, participant observation, and document analysis. Theoretically, the paper builds on the concept of benefit-sharing arrangements combined with the social equity framework. We assessed each case study in terms of procedural and distributive equity in benefit-sharing. The paper demonstrates that the procedural equity is the highest in the partnership mode of benefit-sharing on the island of Sakhalin where companies implement globally-accepted standards recognized by investment banks. The cases in Nenets Autonomous Okrug and Khanti Mansi Autonomous Okrug represent a reset of Soviet practices on a market basis, but whereas the distributional equity may be sufficient, the procedural equity is low as decisions are made by the company in concord with regional authorities.

Enhancing shareholder value: Making a more compelling energy efficiency case to industry by quantifying non-energy benefits

International Nuclear Information System (INIS)

Pye, M.; McKane, A.

1999-01-01

This paper describes a more compelling case for industry to promote the non-energy benefits of energy efficiency investments. They do this in two ways to actively appeal to chief executive officers' (CEOs') and chief financial officers' (CFOs') primary responsibility: to enhance shareholder value. First, they describe the use of a project-by-project corporate financial analysis approach to quantify a broader range of productivity benefits that stem from investments in energy-efficient technologies, including waste reduction and pollution prevention. Second, and perhaps just as important, they present such information in corporate financial terms. These standard, widely accepted analysis procedures are more credible to industry than the economic modeling done in the past because they are structured in the same way corporate financial analysts perform discounted cashflow investment analyses on individual projects. Case studies including such financial analyses, which quantify both energy and non-energy benefits from investments in energy-efficient technologies, are presented. Experience shows that energy efficiency projects' non-energy benefits often exceed the value of energy savings, so energy savings should be viewed more correctly as part of the total benefits, rather than the focus of the results. Quantifying the total benefits of energy efficiency projects helps companies understand the financial opportunities of investments in energy-efficient technologies. Making a case for investing in energy-efficient technologies based on energy savings alone has not always proven successful. Evidence suggests, however, that industrial decision makers will understand energy efficiency investments as part of a broader set of parameters that affect company productivity and profitability

Corporate Involvement in C AI

Science.gov (United States)

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)

Corporate values of the 25 largest European banks : Exploring the ambiguous link with corporate scandals

NARCIS (Netherlands)

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

Relationship between Corporate Governance and Information Security Governance Effectiveness in United States Corporations

Science.gov (United States)

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

OpenAIRE

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...

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

Science.gov (United States)

2012-10-29

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

Chemical Leasing business models and corporate social responsibility.

Science.gov (United States)

Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco

2014-11-01

Chemical Leasing is a service-oriented business model that shifts the focus from increasing sales volume of chemicals towards a value-added approach. Recent pilot projects have shown the economic benefits of introducing Chemical Leasing business models in a broad range of sectors. A decade after its introduction, the promotion of Chemical Leasing is still predominantly done by the public sector and international organizations. We show in this paper that awareness-raising activities to disseminate information on this innovative business model mainly focus on the economic benefits. We argue that selling Chemical Leasing business models solely on the grounds of economic and ecological considerations falls short of branding it as a corporate social responsibility initiative, which, for this paper, is defined as a stakeholder-oriented concept that extends beyond the organization's boundaries and is driven by an ethical understanding of the organization's responsibility for the impact of its business activities. For the analysis of Chemical Leasing business models, we introduce two case studies from the water purification and metal degreasing fields, focusing on employees and local communities as two specific stakeholder groups of the company introducing Chemical Leasing. The paper seeks to demonstrate that Chemical Leasing business models can be branded as a corporate social responsibility initiative by outlining the vast potential of Chemical Leasing to improve occupational health and safety and to strengthen the ability of companies to protect the environment from the adverse effects of the chemicals they apply.

76 FR 80410 - Pendency of Request for Approval of Special Withdrawal Liability Rules; the Cultural Institutions...

Science.gov (United States)

2011-12-23

...This notice advises interested persons that the Pension Benefit Guaranty Corporation (``PBGC'') has received a request from The Cultural Institutions Pension Plan for approval of a plan amendment providing for special withdrawal liability rules. Under Sec. 4203(f) of the Employee Retirement Income Security Act of 1974 and PBGC's regulation on Extension of Special Withdrawal Liability Rules, a multiemployer pension plan may, with PBGC approval, be amended to provide for special withdrawal liability rules similar to those that apply to the construction and entertainment industries. Such approval is granted only if PBGC determines that the rules apply to an industry with characteristics that make use of the special rules appropriate and that the rules will not pose a significant risk to PBGC. Before granting an approval, PBGC's regulations require PBGC to give interested persons an opportunity to comment on the request. The purpose of this notice is to advise interested persons of the request and to solicit their views on it.

Information and Corporate Cultures.

Science.gov (United States)

Drake, Miriam A.

1984-01-01

This paper defines "corporate culture" (set of values and beliefs shared by people working in an organization which represents employees' collective judgments about future) and discusses importance of corporate culture, nature of corporate cultures in business and academia, and role of information in shaping present and future corporate…

Negative employee corporate brand identification: A case study of a prominent Malaysian University corporate brand

OpenAIRE

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...

Employee Perceptions of Corporate Reputation and Impact of The Perceptions on Organizational Pride, Organizational Commitment and Job Satisfaction: A Study on the East Marmara Region Plastic Packaging Industry

OpenAIRE

Çekmecelioğlu, Hülya Gündüz; Dinçel, Güler

2014-01-01

Corporate reputation accepted as one of the strategic sources is corporate assets which add value to firm and has long-term benefits. Due to the increasing importance, in the recent years, corporate reputation has been an interesting subject for academicians along with the business world. The aim of this study is to examine how employees perceive the corporate reputation of the enterprises operating in plastic packaging industry and the impact of these perceptions on organizational pride, job...

CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE AND CORPORATE DIVERSIFICATION: EVIDENCE FROM THE MALAYSIAN LISTED COMPANIES

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.

Corporate Universities and Corporation- University Partnerships in Thailand: Complimenting Education in Learning, Leadership and Change

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.

45 CFR 1630.3 - Standards governing allowability of costs under Corporation grants or contracts.

Science.gov (United States)

2010-10-01

... services to low-income clients, allocation of indirect costs may be by a simplified allocation method... accordance with the relative benefits received. Costs may be allocated to Corporation funds either as direct... necessary to the overall operation of the recipient, although a direct relationship to any particular cost...

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.

CORPORATE GOVERNANCE IN MALAYSIA: THE EFFECT OF CORPORATE REFORMS AND STATE BUSINESS RELATION IN MALAYSIA

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

OpenAIRE

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,...

Social health insurance without corporate actors: changes in self-regulation in Germany, Poland and Turkey.

Science.gov (United States)

Wendt, Claus; Agartan, Tuba I; Kaminska, Monika Ewa

2013-06-01

Social health insurance in Western Europe has for many years been characterized by self-regulation in which specific conditions of healthcare financing and provision have been regulated by social-insurance institutions through mutual self-governance. However, the principle of self-regulation has recently been weakened by increased state regulation and market competition, which were introduced in response to economic and social changes. Even in Germany, which has been regarded as an "ideal-type" health insurance system and in which self-regulation remains at the core of healthcare governance, more direct state intervention has gained in importance. On the other hand, in countries such as Poland and Turkey, where this tradition of self-regulation is missing, social health insurance is deemed a financing instrument but not an instrument of governance and corporate actors are not accorded a significant role in regulation. This article investigates how social health insurance systems are regulated in contexts in which corporate actors' role is either diminishing or absent by focusing on three crucial areas of regulation: financing, the remuneration of medical doctors, and the definition of the healthcare benefit package. In Germany, state regulation has increased in healthcare financing and remuneration while the role of corporate actors has grown in the definition of the benefits package. In Poland and Turkey, on the other hand, reforms have maintained the status quo in terms of the strong regulatory, budgetary, and managerial powers of the state and very limited involvement of corporate actors. Copyright © 2013 Elsevier Ltd. All rights reserved.

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 ...

CORPORATE GOVERNANCE IN MALAYSIA: THE EFFECT OF CORPORATE REFORMS AND STATE BUSINESS RELATION IN MALAYSIA

OpenAIRE

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 ...

The Conceptual Framework for Ensuring Economic Safety of Corporate Integration Processes

Directory of Open Access Journals (Sweden)

Gutsaliuk Oleksii M.

2016-08-01

Full Text Available The objective growth of the number of displays and influence of negative factors of threats from the environment actualizes the issue of ensuring economic safety of national economic entities. The article notes that simultaneously with counteracting threats enterprises are working for development, one form of which is the establishment of corporate structures and implementation of integration processes. It is proposed to ensure achieving the desired level of the corporate structure economic safety through optimizing the correlation of resources and competencies, skills and technologies for their use within the integrated logistics value chain. In this case it is the implementation of the integration process that serves as an instrument for achieving this optimal correlation, and the level of economic safety is considered as one of the optimization criteria. The system of authors’ hypotheses is taken as the basis for ensuring economic safety of the corporate integration process. Each of the hypotheses corresponds to a set of conceptual principles aimed at practical implementation of the proposed approaches. Within these conceptual principles the relationship between incentives and benefits of integration and the basis for ensuring their safety is presented, the differences between safety of functioning and safety of development are studied, the use of the methodology of logistics to harmonize the interests of participants of the corporate structure is justified, the relevance of applying the resource approach to manage the integration and development safety is proved. The graphical representation of causal relationships between the proposed conceptual principles allowed formalizing the subject area of studying corporate integration safety

From Corporate Social Responsibility to Corporate Sustainability: Features of Financing Sustainable Development

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.

Inheritance tax: Limit corporate privileges and spread tax burden

OpenAIRE

Bach, Stefan

2015-01-01

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions. In 2012 and 2013, over half of all transfers of five million euros or more were tax exempt, and over 90 percent of transfers of 20 million euros or mor...

Institutional Ownership and Corporate Social Performance: Empirical Evidence from Indonesian Companies

Directory of Open Access Journals (Sweden)

Hasan Fauzi

2007-12-01

Full Text Available Prior research on the relationships of institutional ownership and corporate social responsibility has focused on North American (U.S. and Canada and European companies.  With the passage of Indonesian Law No. 40 in 2007, Indonesian companies are now obligated to conduct CSP. As these companies objected to the passage of this law, awareness of how CSP may benefit Indonesian companies in terms of its positive impact on institutional investors needs to be investigated. Thus, this paper examines the relationships of IO and CSP for Indonesian companies. Unfortunately, contrary to the results for North American and European companies, we found no relationships between institutional ownership and corporate social responsibility for Indonesian companies. This finding suggests that most institutional investors do not include CSP as part of their investment decisions.

Corporate Governance and Shareholder Litigation

OpenAIRE

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.

European Corporate Law

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...

Corporate income tax

OpenAIRE

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...

Impacts of Socially Responsible Corporate Activities on Korean Consumers’ Corporate Evaluations in the Agrifood Industry

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.

Determinants of Corporate Governance and Corporate Performance among Consumer Product Industry in Malaysia: A Theoretical Model

OpenAIRE

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...

The influence nuclear power has on corporate image and the effect of offering merit information of nuclear power

International Nuclear Information System (INIS)

Oiso, Shinichi

2006-01-01

Many electric power companies in Japan, irrespective of their nuclear power generation ratio's difference, have nuclear power plants. These days, corporate brand image is becoming more and more important. Therefore, a survey was carried out to study the effect that nuclear power (including comparison with the other type of industry besides electric power) has on the corporate image of an electric power company. Further more, the survey includes a research about the effect on people's attitude change towards nuclear power before and after discovering the merits or benefits of nuclear power. The possibility of enhancing the corporate brand image of electric power companies by providing merit information of nuclear power was studied. (author)

Corporate Governance Country Assessment : Uruguay

OpenAIRE

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 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.

Corporate design management

NARCIS (Netherlands)

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

OpenAIRE

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 ...

THE RELATIONSHIP BETWEEN CORPORATE VOLUNTEERING AND CORPORATE SOCIAL RESPONSIBILITY: RESULTS OF AN EMPIRICAL STUDY

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 governance and the audit committee as part of Corporate Social Responsibility

OpenAIRE

Mancilla Rendón María Enriqueta; Saavedra García María Luisa

2015-01-01

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

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...

Understanding Corporate Culture.

Science.gov (United States)

Cluff, Gary A.

1988-01-01

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

Reinventing Corporate Communications.

Science.gov (United States)

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…

Identical or Just Compatible? The Utility of Corporate Identity Values in Communicating Corporate Social Responsibility

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....

Behavioral corporate governance : four empirical studies

NARCIS (Netherlands)

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

Stakeholders approach on corporate governance and performance of Vietnamese manufacturing firms

Directory of Open Access Journals (Sweden)

Dao Thi Thanh Binh

2017-06-01

Full Text Available Corporate governance is one of the most vital issues in this compound environment at present, which is indicated by the fact that the success or failure of firms strongly depends on performance of the control that board of directors and executive board, take on corporations’ activities. This issue has attracted a variety of researches worldwide, and become a popular buzz lately, however there is still limited researches on this topic in Vietnam. In this paper, we focus on manufacturing sector, one of the most important industries in Vietnam economy, which account for 41.2% of total GDP in 2012. By using stakeholder theory and Kitamura’s paper as a corner stone, a model using OLS regression and log functional form for production function, showing the relationship between some external factors and internal factors including corporate governance is built. From the result of the research, it has been found out that internal factors (corporate governance significantly affect the firm’s performance, whereas external factors (market share do not really show any influence. In term of production function, this manufacturing sector still benefits from an increase of capital but not that of labor.

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

OpenAIRE

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...

Role of the Occupational Physician in Corporate Management of Health Risks: An Important Aspect of Corporate Social Responsibility (CSR).

Science.gov (United States)

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

OpenAIRE

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...

Cogeneration feasibility: Otis Elevator Company and Polychrome Corporation. Final report

Energy Technology Data Exchange (ETDEWEB)

1982-05-01

The purpose of this study was to assess the feasibility of cogeneration at Otis Elevator Company and Polychrome Corporation located in Westchester County, New York. Each plant and its associated thermal and electrical load is reviewed. Three basic cycles for the cogeneration are investigated: power only, power generation with waste heat recovery, and combined cycle. Each case was assessed economically, beginning with a screening method to suggest those configurations most likely to be implemented and continuing through an assessment of the regulatory environment for cogeneration and an analysis of rate structures for buy back power, displaced power, and supplementing service. It is concluded that: for a plant designed to supply the combined loads of the two corporations, interconnection costs coupled to the coincidence of load result in unfavorable economics; for separate cogeneration plants, owned and operated by each individual corporation, energy consumption patterns and the current regulatory environment, in particular the existing and proposed cogeneration system rate structures, do not permit viable economics for the proposed plants; but if the proposed cycle were owned and operated by a new entity (neither Otis/Polychrome nor the utility), an economic scheme with marginal financial benefits can be developed and may be worthy of further study. (LEW)

Corporate Media Governance

NARCIS (Netherlands)

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

THE GENDER DIFFERENCES EFFECTS ON CORPORATE SOCIAL RESPONSIBILITY (CSR

Directory of Open Access Journals (Sweden)

LILIANA NICOLETA SIMIONESCU

2015-07-01

Full Text Available Corporate Social Responsibility (CSR refers to company's activities through which they need to contribute to the society well-being. Companies which are socially responsible operate their business in such way stakeholders requirements are a meet as well as ethical, legal, economical and philanthropic expectations toward the society where companies operates. Moreover, businesses decisions and strategies should take into consideration and should act with more responsibility to shareholders, customers, employees, and suppliers. Company's responsibility is more than just legal and economic responsibility. Companies including CSR into their business strategies increase their competitiveness alongside other benefits. Regardless of the heated debates which have been taking place between academics, researchers, scholars, and corporate executives, CSR concept remains open to a range of definitions As well as understanding. This paper aim is to theoretically investigate how differences in gender effect on corporate social responsibility activities with impact on companies’ performance in developing countries. In order to achieve the paper aim, following the literature on CSR and research background, comprehensive research framework was developed. Despite the fact that CSR have been debated on many topics, the gender differences effects on CSR in developing countries is scarce. To fill in this gap, this paper developed a conceptual research framework that enhance the literature on CSR as regard the differences linking male and female’s orientation toward CSR activities.

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.

Corporate Responsibility

OpenAIRE

World Bank

2004-01-01

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

The Organisation of Multibusiness Corporations: Four Roles of the Corporate Office

OpenAIRE

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.

ETHICS AND PHILANTHROPY IN THE FIELD OF CORPORATE SOCIAL RESPONSIBILITY PYRAMID

OpenAIRE

Marija Mihaljevic; Ivana Tokic

2015-01-01

Corporate social responsibility (CSR) is a concept which is based on the orientation of economic subjects for the benefit of the community. CSR has a long and rich tradition of existence and activities but in the Republic of Croatia CSR is still developing. In this article, CSR is seen through Carroll’s pyramid of social responsibility which includes economic, legal, ethical and philanthropic responsibilities of business subjects. Economic and legal responsibilities which are core responsibil...

Corporate branding in Facebook fan pages ideas for improving your brand value

CERN Document Server

Zamith Brito, Eliane Pereira

2015-01-01

In Corporate Branding in Facebook Fan Pages: Ideas for Improving Your Brand Value, the authors show how companies can improve their brand value by fostering their online corporate reputation. Communication actions on Facebook fan pages are an important tool on the road to reputation. Considering that reputation is essentially the long-term image of a brand, the book suggests strategies for improving this image in the short term by nurturing engagement with consumers. Word of mouth (WOM) is an important tool for creating and replicating the image of a trustworthy company, and these repeated images can result in a solid reputation or increased brand value. Also addressed is how company's strategies influence this process, and how online communication benefits from the integration of the manager's vision with communication policies.

The place of Political Risk Insurance in the political risk management strategy of multinational corporations

Directory of Open Access Journals (Sweden)

Violeta Iftinchi

2016-06-01

Full Text Available Confronted with a variety of political risks that affect their international activities, multinational corporations (MNCs can use Political Risk Insurance (PRI as a method to mitigate some of those risks. The aim of this article is to present the main characteristics of the PRI policies and participants, to highlight its benefits and to put forward three limitations that prevent MNCs in using PRI in their political risk management strategy (fluctuating capacity on the market, high premium rates and small compensation value. The recent trend in incorporating corporate social responsibility requirements as a pre-condition for providing PRI can contribute to lowering PRI premium rates.

12 CFR 619.9185 - Funding Corporation.

Science.gov (United States)

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...

The importance of corporate social responsibility for advertising of social capital in small and medium enterprises

Directory of Open Access Journals (Sweden)

Rogério Rodrigues da Silva

2010-01-01

Full Text Available Social, economic and technological changes within the modern world have transformed the role of companies before society and, through this prism, the issue of Corporative Social Responsibility stands out. However, for small and mediumsized companies, there are several limitations which prevent their management to benefit from a bigger integration in such matter. As a means of overcoming obstacles, a broader application of social capital concept is been attemptively set through stronger trust bonds, belief and norm sharing, and social network interaction. Therefore, the present study aims to present the theory of social capital and link it to Corporative Social Responsibility and comprehend their interactions, applicability and gains applied to small and medium enterprises. It is also pointed out some variables which may serve to measure Corporative Social Responsibility and Social Capital in future researches.

Analisis Pengaruh Islamic Corporate Governance Terhadap Corporate Social Responsibility (Studi kasus pada Bank Syariah di Indonesia

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 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.

TAX AVOIDANCE, RELATED PARTY TRANSACTIONS, CORPORATE GOVERNANCE AND THE CORPORATE CASH DIVIDEND POLICY

OpenAIRE

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...

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

OpenAIRE

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

OpenAIRE

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...

An interdisciplinary model for mapping the Normative diffusion of fair and equitable benefit-sharing

OpenAIRE

Parks, Louisa; Morgera, Elisa

2015-01-01

Fair and equitable benefit-sharing is emerging in various areas of international environmental law (biodiversity, oceans, climate change, water, food and agriculture), as well as in international processes on human rights and corporate accountability. Benefit-sharing seeks to fairly and equitably allocate economic as well as socio-cultural and environmental advantages arising from the conservation and sustainable use of natural resources, or from their regulation, among different stakeholders...

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....

Corporate plan 1997

International Nuclear Information System (INIS)

1997-01-01

We define PPARC's primary long-term objective at the corporate level as being to maintain the UK as a world player in particle physics, astronomy and planetary science, which British scientists helped to pioneer and are enjoying a rich period of discovery. As a significant bonus, an international reputation for excellence in advanced science and technology enhances the perception of Britain in the world. Secondly, we set the broad corporate objective of maximising the national benefits of all our programmes in terms of their contribution to the country's skilled workforce, the industrial and commercial uses of our advanced technology, and the enhanced interest in science and technology which the fundamental nature of our research inspires in the public, particularly young people. Thirdly, we set the overarching objective of getting the best value for money from our programmes, by exposing every element to competition against the highest standards of quality. Experience shows the benefit of competition to increasing cost-effectiveness, and we shall continue to apply this to all parts of the programme, particularly the operation and maintenance of facilities and support services. As a framework for developing our programme aims and strategies, within these wider objectives, we describe PPARC's mission in five parts (although in practice they are interactive and mutually supportive, and programme strategy is developed across the whole of PPARC's activities). (i) Research: We will fund only the highest quality research within the fields of particle physics, astronomy and planetary science. All proposals for funding will be assessed within areas of identified and qualified scientific priority, against the most demanding international standards. An optimal balance will be sought between, on the one hand, our commitment to fund major international collaborations (CERN and ESA) and, on the other hand, our ability to fund a domestic programme to exploit those collaborations

De Ratio van Corporate Governance

NARCIS (Netherlands)

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,

Corporate crime: Criminological and cultural aspects

Directory of Open Access Journals (Sweden)

Keković Zoran

2011-01-01

Full Text Available The process of economic transition in Serbia has highlighted the problem of socially responsible behavior of corporations and especially the growing phenomenon of corporate crime. The consequences of corporate wrongdoing are almost everywhere and cannot be overseen. The most tremendous ones are those related to human casualties, environmental disasters, long-term negative health effects and great material budget losses on local and state levels. The fact that corporations are profiting from criminal activity which causes enormous damage to society and individuals makes public policy makers face the ultimate choice - either to devise new effective measures for reducing and controlling this phenomenon or to retain the standard model of crime control, in accordance with the principles of classical criminal law. The first choice would require one of the pillars of criminal law - the principle of individual and subjective guilt of physical persons as the exclusive grounds for imposing criminal liability - to be either modified and widened in order to be used as a base for imposing corporate criminal liability or partially changed by new criminal law categories which would introduce different grounds for imposing criminal liability on an organization. The second choice would require the decision-makers to refuse to change old and well-established principles. The criminal reality, however, has made most legislatures in Europe and around the world choose the first option and introduce different forms of corporate criminal liability. Serbian criminal legislation has been headed in the same direction since 2008, when it was changed in order to enable the imposing of liability for criminal acts on corporations. However, although corporate criminal liability is becoming the European legislative standard, one question remains - Is this the only measure of criminal politics which can be used as a means of reducing and preventing corporate crime? The authors

Communicating Corporate Social Responsibility on Social Media: Strategies, Stakeholders, and Public Engagement on Corporate Facebook

Science.gov (United States)

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…

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.

CORPORATE SOCIAL RESPONSIBILITY AS AN INSTRUMENT OF SUSTAINABLE DEVELOPMENT OF PRODUCTION ENTERPRISES

Directory of Open Access Journals (Sweden)

Ewelina GAWEŁ

2015-07-01

Full Text Available The paper deals with the issue of corporate social responsibility as an instrument of operationalising the paradigm of sustainable development on the microeconomic level in the sector of production enterprises. It presents a genesis and importance of CSR and indicates the most relevant essential instruments of CSR implementation on an enterprise level. The paper also analyses endogenous and exogenous benefits from implementing CSR into the business practice.

Corporate Social Responsibility (CSR) v spoločnosti Danone a.s.

OpenAIRE

Petroniová, Lucia

2009-01-01

This thesis deals with theme Corporate Social Responsibility (CSR). Theoretical part provides a comprehensive view of CSR. After the initial definitions of CSR work continues with the historical overview of CSR performance, the benefits of implementing CSR activities, explains the concept of "stakeholders", stresses the importance of communication of CSR activities and finishes with perception of social responsibility by individuals and companies. The practical part introduces specific intern...

Corporate Leadership and Governance for Increasing Stakeholder Involvement and Developing Stronger Connections

OpenAIRE

Coulson-Thomas, Colin

2018-01-01

Many organisations and their supply chains are networks of relationships, but greater connectivity, additional connections and more intimate relationships can involve costs and risks as well as confer benefits, while inappropriate relationships can be harmful. Aspects of company law and regulation and contemporary corporate leadership and governance codes, priorities and practices favour some stakeholders over others and can hinder rather than help the building of relationships with a wider r...

Corporate Sustainability Indexes: FTSE 4 Good Index Report on Nestle

Directory of Open Access Journals (Sweden)

Gülay Keskin

2018-04-01

Full Text Available Corporate sustainability and economic business activities are focused on the social and environmental impacts. In this sense, the economic activity created by the businesses is to pursue social and environmental impacts, and producing information related to these effects is essential for the formation of structure for a sustainable business. Sustainability indices are structures edited on first generation sustainability indicators, which are structures constructed in order to share information with consumers and businesses. The most important benefits are improvements in transparency without the need for regulation of the sustainability index, better understanding of the social and environmental impact of companies and the guidance for arrangements to minimize the negative side effects of company activities. FTSE4Good is a responsible investment index designed to help investors identify companies that meet globally recognised corporate responsibility standards. It is the only index of its kind since it includes specific criteria on the responsible marketing of breast milk substitutes.

12 CFR 561.45 - Service corporation.

Science.gov (United States)

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...

46 CFR 67.39 - Corporation.

Science.gov (United States)

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....

26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

Science.gov (United States)

2010-04-01

... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee benefits... amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits under...

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...

Oil Extraction and Benefit Sharing in an Illiberal Context

DEFF Research Database (Denmark)

Tysiachniouk, Maria; Henry, Laura A.; Lamers, Machiel

2018-01-01

with Lukoil, a Russian oil company. The Nenets people, recognized by the Russian state as indigenous, are marginalized political actors who identified a route to receiving compensation for loss of land and damage to the environment as well as economic benefits under the auspices of Russian law and Lukoil......How can indigenous communities in illiberal regimes benefit from oil production? This paper compares the experience of two indigenous peoples in the Russian Arctic, the Nenets and the Komi-Izhemtsi, in their quest for environmental protection and the development of benefitsharing arrangements......’s corporate policies. In contrast, the Komi-Izhemtsi, despite indigenous status in global institutions including the United Nations and the Arctic Council, are unrecognized as indigenous domestically and initially received no compensation. Their path to benefit sharing was more challenging as they partnered...

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.

Science.gov (United States)

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

Data.gov (United States)

Department of Homeland Security — Large Corporate Headquarters in the United States This database is composed of 'an annual list of the 500 largest industrial corporations in the U.S., published by...

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.

Science.gov (United States)

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

OpenAIRE

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...

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.

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.

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 moral responsibility in health care.

Science.gov (United States)

Wilmot, S

2000-01-01

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

Motives of corporate political donations: industry regulation, subjective judgement and the origins of pragmatic and ideological corporations.

Science.gov (United States)

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...

Corporate social responsibility and the significance of its promotion

Directory of Open Access Journals (Sweden)

Veljković Dobrinka

2010-01-01

Full Text Available Corporate Social Responsibility is today frequently used concept, as companies to a larger extent are held accountable for what is happening in the society. In their effort to make a contribution on the solution of various societal problems, the companies engage in different corporative social initiatives. To enjoy multiple benefits arising from implementation of CSR practices companies should reaffirm their commitment to issues of wide public interests as well as promote all the activities pursued in diminishing and solving different social and environmental problems. It is very important to make company's social involvement as transparent as possible, which can be, aparat from other ways, enhanced by proper and up-to-date use of the web site. Through the web site company can inform wide public (all relevant stakeholders about its CSR activities - programs, undertaken initiatives, partners involved, results achieved and future plans and goals in CSR domain. Placing these informating represents an efficient way of promoting company's CSR profile. Aparat from that, company can regulary place announcements on its web site about all other ways of promoting its CSR engagement.

Empirical study on the link between corporate citizenship behaviour and spirituality in the corporate environment

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

International private benefits of control: Cross-sectional and time-series analysis

Directory of Open Access Journals (Sweden)

Nhut H. Nguyen

2011-09-01

Full Text Available The 1998 Asian Financial Crisis and more recent corporate scandals in the U.S. have triggered growing attention of researchers and policy makers on the agency problem between controlling shareholders and minority investors. One respect of this problem is private benefits of control. In this paper, we extend the findings in Dyck and Zingales (2004 and show that the degree of investor protection still matters in curbing private control benefits for the period 1999–2007. More importantly, we find that private benefits of control have decreased significantly over time. Finally, our analyses show weak evidence of differential decreases in the value of control between weak and strong investor protection countries.

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

Cause Related Marketing: Consumers Perceptions and Benefits for Profit and Non-Profits Organisations

Directory of Open Access Journals (Sweden)

Francisca Farache

2008-07-01

Full Text Available This study is an attempt to understand consumers’ perceptions regarding Cause Related Marketing [CRM]. The research findings were based on a survey of 200 consumers in the Brighton area and published data. The research aim was focused on the consumers’ perception of the alliance between corporations and non-profit organisations. The research found that consumers have a better perception of firms that work with charities and good causes than those that do not. They believe that the partnership between corporations and charities has an impact on the good of society. However, they are aware that corporations themselves benefit from this partnership. Concerning good causes, consumers prefer to support those related to Children. The researchers noticed that an individual connection with a cause might have considerable influence on consumer attitudes and behaviour in relation to a specific cause.

Pension benefits of executive directors : A comparative study of general retailers between 2006-2010

OpenAIRE

Condric, Tomislav; Tomic, Katarina

2012-01-01

Several recent corporate governance scandals relate to non-disclosure or high amounts of pension benefits given to executive directors. The lack of disclosure and transparency has gained pensions benefits greater attention as a significant part of the total remuneration received by executive directors. Due to the associated problems there is a greater need for better disclosure and in turn heightened transparency towards shareholders.   This qualitative case study focuses on general retailers...

Perancangan Corporate Identity Astro Rent Car Surabaya

OpenAIRE

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

2017-01-01

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

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

NARCIS (Netherlands)

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

NARCIS (Netherlands)

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

Savings impact of a corporate energy manager

International Nuclear Information System (INIS)

Sikorski, B.D.; O'Donnell, B.A.

1999-01-01

This paper discusses the cost savings impact of employing an energy manager with a 16,000-employee corporation. The corporation, Canada's second largest airline, is currently operating nearly 3,000,000 ft 2 of mixed-use facilities spread across the country, with an annual energy budget for ground facilities of over Cdn $4,000,000. This paper outlines the methodology used by the energy manager to deploy an energy management program over a two-year period between April 1995 and May 1997. The paper examines the successes and the lessons learned during the period and summarizes the costs and benefits of the program. The energy manager position was responsible for developing an energy history database with more than 100 active accounts and for monitoring and verifying energy savings. The energy manager implemented many relatively low-cost energy conservation measures, as well as some capital projects, during the first two years of the program. In total, these measures provided energy cost savings of $210,000 per year, or 5% of the total budget. In each case, technologies installed as part of the energy retrofit projects provided not only cost savings but also better control, reduced maintenance, and improved working conditions for employees

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

CSR BENEFITS AND COSTS IN A STRATEGIC APPROACH

Directory of Open Access Journals (Sweden)

Diana Corina Gligor – Cimpoieru

2015-09-01

Full Text Available In recent decades corporate social responsibility (CSR has captured the interest of both practitioners and academics, being a concept extensively analyzed and discussed in terms of its many facets. But maybe due its complexity, still lacking a unified approach and a widely accepted definition, CSR is still often seen as having a peripheral role, auxiliary for a business organization, without even understanding its essence and having overlooked its extraordinary potential to determine multiple bivalent benefits for companies and local communities. Even if CSR benefits are identified, the analysis is often limited to an optimistic view, lacking a realistic approach that recognizes and takes into account also the costs and risks associated. With this paper we aim at identifying the most significant CSR benefits and costs in an attempt to offer a realistic pledging for the importance of CSR implementation in a strategic approach.

THE INFLUENCE OF CORPORATE CULTURE ON THE MANAGEMENT OF PERSONNEL OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

Dolha H.

2018-03-01

Full Text Available Introduction. The essence of corporate culture and its influence on personnel management of the enterprise are considered in the article. In particular, the essence of corporate culture in the personnel management system of the enterprise is determined by: universal values, the interaction of interests of staff with corporate interests; real market requirements for enterprise management and requirements for personnel, etc. It has been established that such a culture makes it possible to distinguish an organization, creates an atmosphere of identity for its members, strengthens social stability and is a controlling mechanism that directs and shapes the relations and behavior of employees. Purpose. The purpose of the article is to generalize theoretical and methodical principles and to develop scientific and practical recommendations on the impact of corporate culture on the personnel management of the enterprise. Results. It is proved that in order to achieve the goal in the process of personnel management, the company needs to solve the following tasks: the development of a sense of belonging of the personnel to the company; encouraging the involvement of staff in joint activities for the benefit of the enterprise; strengthening the stability of the system of social relations; support of individual initiative of employees; assisting the staff in achieving personal success; creation of an atmosphere of unity of managers and personnel in the enterprise; delegation of responsibility; strengthening the corporate family, etc. Conclusions. Conducted studies have shown that corporate culture: regulates the behavior of employees; is social, because the process of its formation is influenced by the employees of the enterprise; is multifaceted; is the result of the actions and opinions of the staff; able to change; consciously or unknowingly perceived by all employees; masses of traditions, because of a certain historical development process; and is in

Corporate governance and the adoption of health information technology within integrated delivery systems.

Science.gov (United States)

Baird, Aaron; Furukawa, Michael F; Rahman, Bushra; Schneller, Eugene S

2014-01-01

Although several previous studies have found "system affiliation" to be a significant and positive predictor of health information technology (IT) adoption, little is known about the association between corporate governance practices and adoption of IT within U.S. integrated delivery systems (IDSs). Rooted in agency theory and corporate governance research, this study examines the association between corporate governance practices (centralization of IT decision rights and strategic alignment between business and IT strategy) and IT adoption, standardization, and innovation within IDSs. Cross-sectional, retrospective analyses using data from the 2011 Health Information and Management Systems Society Analytics Database on adoption within IDSs (N = 485) is used to analyze the correlation between two corporate governance constructs (centralization of IT decision rights and strategic alignment) and three IT constructs (adoption, standardization, and innovation) for clinical and supply chain IT. Multivariate fractional logit, probit, and negative binomial regressions are applied. Multivariate regressions controlling for IDS and market characteristics find that measures of IT adoption, IT standardization, and innovative IT adoption are significantly associated with centralization of IT decision rights and strategic alignment. Specifically, centralization of IT decision rights is associated with 22% higher adoption of Bar Coding for Materials Management and 30%-35% fewer IT vendors for Clinical Data Repositories and Materials Management Information Systems. A combination of centralization and clinical IT strategic alignment is associated with 50% higher Computerized Physician Order Entry adoption, and centralization along with supply chain IT strategic alignment is significantly negatively correlated with Radio Frequency Identification adoption : Although IT adoption and standardization are likely to benefit from corporate governance practices within IDSs, innovation is

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.

Corporate social responsibility and small-medium sized enterprises: evidence from Greece

Directory of Open Access Journals (Sweden)

Electra Pitoska

2018-03-01

Full Text Available This paper is a qualitative empirical research of Greek Small and Medium-sized Enterprises (SMEs and examines their dominant perceptions and attitudes towards Corporate Social Responsibility (CSR. The research was conducted in the Region of Western Macedonia, North Greece, via personal interviews based on a structured questionnaire, which was completed by 420 enterprises, with different business functions, and were randomly chosen from local Chamber registers. The results demonstrated that, as Greek SMEs in the periphery have not decided on a particular strategy for Social Responsibility practices, CSR is frequently defined as sponsorship or charity programmes. The research also revealed the restraining factors for SMEs in implementing CSR policies: financial cost, small size of enterprises, absence of specialized partners, and poor supporting role of public authorities. Whereas, the most significant non-financial goals for the enterprises attempting to implement CSR in Greece are: responsibility and respect to customers, promotion of sustainability, environmentally-friendly practices; human resources and protection of rights are less emphasized. Interestingly, more than 80% of the subjects hold that engaging in CSR practices in the current financial context is vital. With regard to the benefits resulting from CSR, the research demonstrated that: Enhancing ‘corporate image’, ‘business performance’, and ‘customer satisfaction’ are significant. Nevertheless, the research highlighted that implementing CSR strategies are rather positively than strongly correlated with the benefits deriving from CSR.

APL: a corporate strategy.

Science.gov (United States)

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

1992-06-01

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

A Corporate Governance Index : Convergence and Diversity of National Corporate Governance Regulations

NARCIS (Netherlands)

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

77 FR 8297 - Submission of Information Collection for OMB Review; Comment Request; Survey of Nonparticipating...

Science.gov (United States)

2012-02-14

... Request; Survey of Nonparticipating Single Premium Group Annuity Rates AGENCY: Pension Benefit Guaranty... rates for pricing annuity contracts. The American Council of Life Insurers conducts the survey for PBGC... annuity markets. To determine these interest rates, PBGC gathers pricing data from insurance companies...

Giving Online Quizzes in Corporate Finance and Investments for a Better Use of Seat Time

Science.gov (United States)

Peng, Zhuoming

2007-01-01

The primary benefit of providing out-of-class online quizzes in a face-to-face class is to gain more in-class time. A study designed to investigate this issue was conducted during the Spring 2006 and Spring 2007 semesters. Thirty-one and 34 Corporate Finance undergraduate students from each semester, and 33 and 36 Investments undergraduate…

Corporal punishment.

Science.gov (United States)

Zolotor, Adam J

2014-10-01

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

Are Firms in Corporate Groups More Resilient During an Economic Crisis? Evidence from the Manufacturing Sector in Poland

Directory of Open Access Journals (Sweden)

Barbara Jankowska

2016-01-01

Full Text Available Corporate groups are specific types of business networks that generate particular advantages for firms. They allow corporates to reduce costs, develop the pool of resources and increase the flexibility of operations and responses to external shocks among others. The above mentioned benefits are of even greater importance during times of economic turbulence. Their involvement in a corporate group should theoretically allow firms to perform better. The aim of this study is to verify whether corporate group membership truly translated into a firm’s higher input competitiveness and a firm’s better performance during the recent economic crisis. First, we try to investigate if the input competitiveness is higher in the case of firms being members of corporate groups. Second, we test whether the involvement in a corporate group matters for the performance of the firms. Using critical in-depth literature studies and conducting the primary empirical research using the CATI (computer-assisted telephone interviewing method we strive to verify the following hypothesis - the higher a company’s input competitiveness during the economic crisis, the better a competitive position the company achieves. The empirical research encompasses more than 700 corporates from the manufacturing sector in Poland during the global economic crisis and shortly afterwards. To investigate the issue we use the following methods of statistical analysis – cluster analysis, non-parametric tests and correlation coefficients. The results of the study show that firms involved in both Polish and international corporate groups were more resilient during the economic crisis than those which were not.

Corporate Blogging For Dummies

CERN Document Server

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

Report realized on the behalf of the Foreign Affairs Commission on the law project, adopted by the Senate, authorizing the added protocol ratification to the agreement between France, the European Atomic Energy Community and the International Atomic Energy Agency relative to the guaranties application in France; Rapport fait au nom de la Commission des Affaires Etrangeres sur le projet de Loi, adopte par le Senat, autorisant la ratification du protocole additionnel a l'accord entre la France, la Communaute europeenne de l'energie atomique et l'Agence internationale de l'energie atomique relatif a l'application de garanties en France

Energy Technology Data Exchange (ETDEWEB)

NONE

2003-02-01

This document presents the analyse of the law project, adopted by the Senate, authorizing the added protocol ratification to the agreement between France, the Atomic Energy European Community and the International Atomic Energy Agency relative to the guaranties application in France. It deals with the nuclear proliferation fight in France and the the program of enhancement of guaranties in the framework of the IAEA. (A.L.B.)

The Role of Corporate Governance in Firm Performance

OpenAIRE

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

OpenAIRE

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

OpenAIRE

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.

Understanding and Implementation of Corporate Social Responsibility in the Peruvian Context

OpenAIRE

Torres Risco, Liliana Cecilia

2011-01-01

In the last decades Corporate Social Responsibility - CSR has become a form of business management which seeks to incorporate the different expectations and needs not only of companies but also of society as a whole, in such a way there may be a mutual and long term benefit. In line with this, CSR has taken greater importance in developing countries as an alternative to alleviate poverty and promote sustainable development, however the way in which it is interpreted and implemented can vary w...

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.

Pharma rebates, pharmacy benefit managers and employer outcomes.

Science.gov (United States)

Ali, Ozden Gür; Mantrala, Murali

2010-12-01

Corporate employers contract with pharmacy benefit managers (PBMs) with the goals of lowering their employee prescription drug coverage costs while maintaining health care quality. However, little is known about how employer-PBM contract elements and brand drugmakers' rebates combine to influence a profit-maximizing PBM's actions, and the impact of those actions on the employer's outcomes. To shed more light on these issues, the authors build and analyze a mathematical simulation model of a competitive pharmaceutical market comprised of one generic and two branded drugs, and involving a PBM contracted by a corporate employer to help it lower prescription drug costs while achieving a minimum desired quality of health care for its employees. The brand drugmakers' rebate offers, the PBM's assignment of drugs to formulary tiers, and the resulting employer outcomes under varying contracts and pharma brand marketing mix environmental scenarios are analyzed to provide insights. The findings include that the pharma brands offer rebates for the PBM's ability to move prescription share away from the unpreferred brand, but reduce these offers when the PBM's contract requires it to proactively influence physicians to prescribe the generic drug alternative. Further, Pareto optimal contracts that provide the highest health benefit for a given employer cost budget for the employer are analyzed to provide managerial implications. They are found to involve strong PBM influence on physician prescribing to discourage unpreferred brands, as well as high patient copayment requirements for unpreferred brands to align the patient prescription fill probability with the formulary, while other copayment requirements provide an instrument to determine the level of desired health benefit-cost tradeoff.

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

Science.gov (United States)

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...

Disclosure on corporate and NGOs’ cooperation in Poland – coming out or a low profile approach?

Directory of Open Access Journals (Sweden)

Halina Waniak-Michalak

2016-09-01

Full Text Available The first aim of the paper is to answer the question regarding the scope of the information on philanthrop- ic cooperation revealed by corporations and charitable organizations in a transition country. We explore the findings from the content analysis of disclosures of 41 corporations and 82 foundations. The results showed that the scope of disclosure on corporate and NGO collaborations is small on both sides. The second objective of the paper is to explore the reasons of the small scope of disclosure on corpo- rations’ and NGOs’ collaborations. In order to achieve the second aim, we extended our analysis through interviews with CSR managers and directors of foundations. Firstly, some managers adopt the stance that when there is no legal requirements or even voluntary guidelines (like GRI Guidelines, no further disclo- sure on collaboration is necessary. Moreover, the managers of corporations tend to follow the materiality rule in voluntary disclosure and reveal information only in projects with the biggest budgets and/or major social impact. NGOs do not see the benefits for them in publishing detailed information about their collaboration with companies.

Perancangan Corporate Identity Brotherwood Decoration

OpenAIRE

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...

The Energy Efficiency of Corporate Real Estate Assets: The Role of Professional Management for Corporate Environmental Performance

OpenAIRE

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

OpenAIRE

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.

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

Science.gov (United States)

2011-08-01

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

Does corporate governance shape the relationship between corporate social responsibility and financial performance?

NARCIS (Netherlands)

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

Does corporate governance shape the relationship between corporate social responsibility and financial performance?

NARCIS (Netherlands)

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.

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

OpenAIRE

Đorđević Bojan

2008-01-01

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

Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms

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.

Science.gov (United States)

2010-01-01

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

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.

The World Wide Web and its potential for corporate environmental communication : a study into present practices in the Australian minerals industry

OpenAIRE

Lodhia, Sumit K.

2006-01-01

This study considers the use of the web for corporate environmental communication, which involves engagement with stakeholders in addiction to environmental disclosure. It is highlighted that the web provides numerous benefits for communication of environmental information. These benefits have been conceptualised througth Media Richness Theory and operationalised through a study into de web based environmental communication practice of companies in an environmentally sensitive industry, the A...

Corporate Social Responsibility, social contract, corporate personhood and human rights law: Understanding the emerging responsibilities of modern corporations

OpenAIRE

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...

Leaders as Corporate Responsibility Spokesperson: How Leaders Explain Liabilites Via Corporate Web Sites?

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

OpenAIRE

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

OpenAIRE

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

OpenAIRE

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....

Health care priority setting in Norway a multicriteria decision analysis

NARCIS (Netherlands)

Defechereux, T.; Paolucci, F.; Mirelman, A.; Youngkong, S.; Botten, G.; Hagen, T.P.; Niessen, L.W.

2012-01-01

BACKGROUND: Priority setting in population health is increasingly based on explicitly formulated values. The Patients Rights Act of the Norwegian tax-based health service guaranties all citizens health care in case of a severe illness, a proven health benefit, and proportionality between need and

77 FR 76090 - Pendency of Request for Approval of Special Withdrawal Liability Rules; the I.A.M. National...

Science.gov (United States)

2012-12-26

... Liability Rules; the I.A.M. National Pension Fund National Pension Plan AGENCY: Pension Benefit Guaranty... Fund National Pension Plan for approval of a plan amendment providing for special withdrawal liability... on Extension of Special Withdrawal Liability Rules, a multiemployer pension plan may, with PBGC...

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

NARCIS (Netherlands)

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

26 CFR 1.162-25 - Deductions with respect to noncash fringe benefits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deductions with respect to noncash fringe... Corporations § 1.162-25 Deductions with respect to noncash fringe benefits. (a) [Reserved] (b) Employee. If an employer provides the use of a vehicle (as defined in § 1.61-21(e)(2)) to an employee as a noncash fringe...

Influence of the financial and non-financial information on the results of the public benefit organizations

OpenAIRE

Waniak-Michalak, Halina; Zarzycka, Ewelina

2011-01-01

Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to...

Sexual Orientation, Human Rights, and Corporate Sponsorship of the Sochi Olympic Games: Rethinking the Voluntary Approach to Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Jeffrey A Van Detta

2014-02-01

Full Text Available Multi-national enterprises (MNEs have provided substantial sponsorship for the Sochi Winter Olympic Games despite a host-country government that has recently enacted stunningly harsh legislation aimed at the Lesbian, Gay, Bisexual, Transgender, and Intersex (LGBTI communities within Russia. This is a Corporate Social Responsibility (CSR problem. Should Europe address it through voluntary corporate compliance, Europe’s historically preferred mode of promoting CSR? Or should Europe reconsider whether it can more effectively promote CSR compliance legislatively – and if so, by what kind of legislation? To honor the explicit and increased protections of human rights against sexual orientation discrimination in the Treaty of Amsterdam and the Charter of Fundamental Human Rights, more than voluntary, good intentions are needed. Particularly since the United States has effectively bowed out of enforcing CSR through the American federal courts, there now exists a regulatory lacuna that the European Commission is best situated to fill through the precision offered by judicious rulemaking. The article ultimately proposes an approach that combines the public-pressure engine that fuels voluntary CSR with public disclosures mandated by law to optimize the information and mobilization of public opinion and pressure – factors particularly noteworthy given the powerful “branding” benefits that MNEs seek through Olympic sponsorship.

76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

Science.gov (United States)

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

OpenAIRE

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.

Science.gov (United States)

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

Piercing the corporate veil

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

OpenAIRE

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

OpenAIRE

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...