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…

Risk management and corporate value

Directory of Open Access Journals (Sweden)

Milan Cupic

2015-12-01

Full Text Available The paper presents a theoretical framework for assessing the impact of risk management on corporate value. As the relevant factors that determine this impact, the paper analyzes market imperfections and investors’ risk aversion. The results of the present research indicate that risk management contributes to an increase in corporate value if, under the influence of market imperfections, corporate risk exposure is concave. As an expression of market imperfections, the paper analyzes the costs of financial distress, agency costs, and taxation. The results of the research also indicate that the risk management policy should not aim to minimize, but rather optimize risk exposure, by taking into account the costs of risk management, investors’ risk aversion and the competitive advantage a corporation has on the relevant market.

Information resource management concepts for records managers

Energy Technology Data Exchange (ETDEWEB)

Seesing, P.R.

1992-10-01

Information Resource Management (ERM) is the label given to the various approaches used to foster greater accountability for the use of computing resources. It is a corporate philosophy that treats information as it would its other resources. There is a reorientation from simply expenditures to considering the value of the data stored on that hardware. Accountability for computing resources is expanding beyond just the data processing (DP) or management information systems (MIS) manager to include senior organization management and user management. Management`s goal for office automation is being refocused from saving money to improving productivity. A model developed by Richard Nolan (1982) illustrates the basic evolution of computer use in organizations. Computer Era: (1) Initiation (computer acquisition), (2) Contagion (intense system development), (3) Control (proliferation of management controls). Data Resource Era: (4) Integration (user service orientation), (5) Data Administration (corporate value of information), (6) Maturity (strategic approach to information technology). The first three stages mark the growth of traditional data processing and management information systems departments. The development of the IRM philosophy in an organization involves the restructuring of the DP organization and new management techniques. The three stages of the Data Resource Era represent the evolution of IRM. This paper examines each of them in greater detail.

Using Online Databases in Corporate Issues Management.

Science.gov (United States)

Thomsen, Steven R.

1995-01-01

Finds that corporate public relations practitioners felt they were able, using online database and information services, to intercept issues earlier in the "issue cycle" and thus enable their organizations to develop more "proactionary" or "catalytic" issues management repose strategies. (SR)

Information resource management concepts for records managers

Energy Technology Data Exchange (ETDEWEB)

Seesing, P.R.

1992-10-01

Information Resource Management (ERM) is the label given to the various approaches used to foster greater accountability for the use of computing resources. It is a corporate philosophy that treats information as it would its other resources. There is a reorientation from simply expenditures to considering the value of the data stored on that hardware. Accountability for computing resources is expanding beyond just the data processing (DP) or management information systems (MIS) manager to include senior organization management and user management. Management's goal for office automation is being refocused from saving money to improving productivity. A model developed by Richard Nolan (1982) illustrates the basic evolution of computer use in organizations. Computer Era: (1) Initiation (computer acquisition), (2) Contagion (intense system development), (3) Control (proliferation of management controls). Data Resource Era: (4) Integration (user service orientation), (5) Data Administration (corporate value of information), (6) Maturity (strategic approach to information technology). The first three stages mark the growth of traditional data processing and management information systems departments. The development of the IRM philosophy in an organization involves the restructuring of the DP organization and new management techniques. The three stages of the Data Resource Era represent the evolution of IRM. This paper examines each of them in greater detail.

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...

Top management motivation in global corporations

Directory of Open Access Journals (Sweden)

Dmytro Lukianenko

2015-11-01

Full Text Available The article explores economic localization, socialization and development intellectualization processes. The research is focused on the relevant problem implying formation and development of human resources at organizations as a key factor of their competitiveness. Based on generalizing modern theoretical motivational models a comprehensive analysis of the motivation system for top management of corporations within the paradigm of global management has been carried out. Special attention is paid to the phenomenon of global business personification and virtualization, as well as to the formation of new financial and nonfinancial incentives for top managers. Practices of effective incentives for the contemporary key corporate management actors have been studied. A comprehensive country-based comparative analysis of key tools for financial and non-financial corporate incentives for top managers within the system of long-term, short-term and regulatory criteria and parameters has been performed. Based on summarizing academic studies and empirical evidence of the leading multinational corporations a motivational model for top management of corporations has been grounded and suggested for practical implementation in Ukraine with the said model accounting for the corporations' basic needs, financial status and interests as well as for countryspecific and regional features.

Information Storage and Management Storing, Managing, and Protecting Digital Information

CERN Document Server

EMC

2009-01-01

The spiraling growth of digital information makes the ISM book a "must have" addition to your IT reference library. This exponential growth has driven information management technology to new levels of sophistication and complexity, exposing a skills gap that challenge IT managers and professionals alike. The ISM book, written by storage professionals from EMC Corporation, takes an ' open' approach to teaching information storage and management, focusing on concepts and principles – rather that product specifics – that can be applied in all IT environments. The book enables existing

24 CFR 964.120 - Resident management corporation requirements.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Resident management corporation... § 964.120 Resident management corporation requirements. A resident management corporation must consist... resident council, so long as each such council: (1) Approves the establishment of the corporation; and (2...

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.

Formation and importance of corporate culture in the system of management

Directory of Open Access Journals (Sweden)

A. V. Bogomolov

2017-01-01

Full Text Available The article considers corporate culture as a management tool in the economic model of the activity underlying the organization of management of all factors of production (labor, materials, capital and information. Companies with well developed corporate culture are developing successfully. Weak corporate culture can become a source of deep crisis of the entrepreneurial structure. It is emphasized that the set of factors influencing the development of entrepreneurial structures must be supplemented with a factor of effective corporate culture. Reforms aimed at changes in property relations require the creation of an adequate organizational and economic mechanism for the management of corporate enterprises, taking into account current trends in the concentration and specialization of agro-industrial production. A corporate culture is presented that includes the strategic objective of the firm; Standards of personnel behavior; Structural characteristics of personnel, nature, content, working conditions and methods of its organization; Incentive system; System of personnel training. The types of corporate culture and their features are singled out, namely the culture of power, the culture of roles, the culture of tasks and the culture of individuals. The unique essence of the corporate culture, the complexity of its assessment, create certain problems in the management of corporate culture. Corporate culture provides an opportunity to competently and effectively manage the organization. A strong and solid corporate culture is a necessary attribute of a successful company, as it unites employees who identify with their organization and strive to achieve a common goal by joint efforts. In such a company, key corporate values are shared by all members of the organization, the dominant culture strongly influences the behavior of employees, the need for high structuring and formalization of the company’s activity disappears, and the turnover of staff

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

Energy Information Data Base: corporate author entries

International Nuclear Information System (INIS)

1980-06-01

One of the controls for information entered into the data bases created and maintained by the DOE Technical Information Center is the standardized name for the corporate entity or the corporate author. The purpose of Energy Information Data Base: Corporate Author Entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. These entries serve as guides for users of the DOE/RECON computerized data bases who want to locate information originating in particular organizations. The entries in this revision include the corporate entries used in report bibliographic citations since 1973 and list approximately 28,000 corporate sources

Somatic surveillance: corporeal control through information networks

OpenAIRE

Monahan, Torin; Wall, Tyler

2007-01-01

Somatic surveillance is the increasingly invasive technological monitoring of and intervention into body functions. Within this type of surveillance regime, bodies are recast as nodes on vast information networks, enabling corporeal control through remote network commands, automated responses, or self-management practices. In this paper, we investigate three developments in somatic surveillance: nanotechnology systems for soldiers on the battlefield, commercial body-monitoring systems for hea...

Benchmarking study of corporate research management and planning practices

Science.gov (United States)

McIrvine, Edward C.

1992-05-01

During 1983-84, Xerox Corporation was undergoing a change in corporate style through a process of training and altered behavior known as Leadership Through Quality. One tenet of Leadership Through Quality was benchmarking, a procedure whereby all units of the corporation were asked to compare their operation with the outside world. As a part of the first wave of benchmark studies, Xerox Corporate Research Group studied the processes of research management, technology transfer, and research planning in twelve American and Japanese companies. The approach taken was to separate `research yield' and `research productivity' (as defined by Richard Foster) and to seek information about how these companies sought to achieve high- quality results in these two parameters. The most significant findings include the influence of company culture, two different possible research missions (an innovation resource and an information resource), and the importance of systematic personal interaction between sources and targets of technology transfer.

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…

Infrastructure of Electronic Information Management

National Research Council Canada - National Science Library

Twitchell, Gregory D; Frame, Michael T

2004-01-01

.... This presents tremendous challenges to the information technology managers, users, and CEOs of large world-wide corporations who wish to exchange information or get access to resources in today's global marketplace...

An exploration of the role of records management in corporate governance in South Africa

Directory of Open Access Journals (Sweden)

Mpho Ngoepe

2013-08-01

Full Text Available Background: Corporate governance maybe approached through several functions such as auditing, an internal audit committee, information management, compliance, corporate citizenship and risk management. However, most organisations, including governmental bodies, regularly exclude records management from the criteria for a good corporate-governance infrastructure. Proper records management could be the backbone of establishing good corporate governance.Objectives: Utilising the King report III on corporate governance as a framework, this quantitative study explores the role of records management in corporate governance in governmental bodies of South Africa.Method: Report data were collected through questionnaires directed to records managers and auditors in governmental bodies, as well as interviews with purposively selected auditors from the Auditor-General of South Africa. Data were analysed using various analytical tools and through written descriptions, numerical summarisations and tables.Results: The study revealed that records management is not regarded as an essential component for corporate governance. Records management is only discussed as a footnote; as a result it is a forgotten function with no consequences in government administration in South Africa. The study further revealed that most governmental bodies have established internal audit units and audit committees. However, records-management professionals were excluded from such committees.Conclusion: The study concludes by arguing that if records management is removed as a footnote of the public-sector operations and placed in the centre of operational concern, it will undoubtedly make a meaningful contribution to good corporate governance.

Earnings management, corporate governance and expense sticki

Directory of Open Access Journals (Sweden)

Shuang Xue

2016-03-01

Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

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 – ...

Compliance management and corporate governance; Compliance Management und Corporate Governance

Energy Technology Data Exchange (ETDEWEB)

Becker, Uwe [Stadt Frankfurt am Main (Germany); Alsheimer, Constantin; Kassebohm, Kristian; Reutler, Susanne [Mainova AG, Frankfurt (Germany)

2009-08-15

Starting in the year 2009, numerous changes in the financial system and accountancy a well as in the corporate law come into effect for enterprises. Thereby, the requirements substantially are intensified to their corporate governance. The actual well-known reproaches of bribery, corruption and injuries of data protection intensify the pressure on executive committees and supervisory boards in order to meet normative and ethical requirements. All the more is valid for power suppliers whose reputation can already carry damage out with the first suspicion. Already in 2008, Mainova AG (Frnkfurt/Main, Federal Republic of Germany) implemented a compliance management.

Corporate Sustainability Management and Environmental Ethics

DEFF Research Database (Denmark)

Schuler, Douglas; Rasche, Andreas; Etzion, Dror

2017-01-01

This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior (i.e., sustainable resource use, conservation and preservation, rights-based perspectives, and deep...... ecology). It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management (EM), corporate social responsibility (CSR), and corporate political activity (CPA)—mostly favors an instrumental perspective on sustainability. Sustainable...... business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature...

Individual competencies for managers engaged in corporate sustainable management practices

OpenAIRE

Wesselink, R.; Blok, V.; Leur, van, S.; Lans, T.; Dentoni, D.

2015-01-01

Corporations increasingly acknowledge the importance of sustainable practices. Corporate social responsibility is therefore gaining significance in the business world. Since solving corporate social responsibility issues is not a routine job, every challenge in corporate social responsibility requires its own approach; and management competencies are crucial for designing appropriate approaches towards the realization of sustainable solutions. On the basis of seven corporate social responsibi...

Model for Managing Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Tamara Vlastelica Bakić

2015-05-01

Full Text Available As a crossfuncional process in the organization, effective management of corporate social responsibility requires a definition of strategies, programs and an action plan that structures this process from its initiation to the measurement of end effects. Academic literature on the topic of corporate social responsibility is mainly focused on the exploration of the business case for the concept, i.e., the determination of effects of social responsibility on individual aspects of the business. Scientific research so far has shown not to have been committed to formalizing management concept in this domain to a satisfactory extent; it is for this reason that this paper attempts to present one model for managing corporate social responsibility. The model represents a contribution to the theory and business practice of corporate social responsibility, as it offers a strategic framework for systematic planning, implementation and evaluation of socially responsible activities and programs.

The Freedom of Information Act and Government's Corporate Information Files.

Science.gov (United States)

Kielbowicz, Richard B.

1978-01-01

Discusses exemptions to the Freedom of Information Act that prevent disclosure of some types of corporate information supplied to the federal government. Examines case law that has developed around these exemptions and gages the degree to which they block access to corporate information held by the government. (GW)

Corporate 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 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.

Corporate governance as an intellectual property management

Directory of Open Access Journals (Sweden)

Rstić Milan J.

2016-01-01

Full Text Available The development of more complex forms of organization of the company is to create the conditions of a small number of complex economic, but also organizationally complex and komlikovanijih corporate organizations whose successful conduct of the owners often did not have enough resources, so they hired a professional and competent teams of experts who are trusted with the management of such organizations. In exercising the power of new ideas and concepts based on knowledge, managers in corporations are becoming an indispensable element of every company will be able to change, adapt and create new opportunities to compete successfully in a changing business environment. However, the transfer of responsibility for the management of the corporation managers has resulted in the emergence of abuse of senior management positions in order to realize their own interests. The main objective of this paper is to show how unlike traditional enterprise, today we have a situation in which such property owners corporation is a conceptual and thoughtful decision managers, which should represent the members of their intellectual property.

Corporate Relationship Management as a Driver of Socially Responsible Behavior

OpenAIRE

Juul Andersen, Torben

2011-01-01

How was CSR effectuated by Scandinavian management; does CSR make a difference/corporate relationship management drove CSR, as corporations grow and internationalize the need for CSR increases, there has been a shift towards in CSR requirements over the past decade/CSR can extend the scope of corporate risk management, corporate relationship management is good risk management, CSR can pay off in the long run.

THE IMPLEMENTATION OF CORPORATE GOVERNANCE INTO BRAND MANAGEMENT

Directory of Open Access Journals (Sweden)

Claudia- Cristina PLOSCARU

2014-11-01

Full Text Available Integrating corporate governance into brand management is fundamental for protecting shareholders, considering the increasing importance of brands in firms’ performance and the dissociation between shareholders and managers in most large and medium firms. This paper designs a corporate governance system model on a brand level, which takes into account preventive, simultaneous and retroactive governance. Moreover, we highlight the importance of transition management when changes to brand management come into question. Finally, we propose six corporate governance instruments for brand management: performance indicators, the brand marketing plan, periodic reports, the brand council, brand audit, and transition management.

Basic concepts of philosophy of management and corporations

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2013-01-01

This chapter presents some fundamental concepts of the philosophy of management and corporations by addressing the problem of corporate legitimacy and Immanuel Kant’s distinction between theoretical, practical, and aesthetic reason and judgment. This chapter begins with a general definition...... of philosophy of management and corporations and continues by presenting its ontological and epistemological underpinnings. This approach is used to address the relation between economics, business ethics, and philosophy of management. Finally, ethical and aesthetic judgment is presented as the mediator between...... theoretical, aesthetic, and practical reason in philosophy of management....

Methodology of Economic Assessment of Corporate Finance Management Effectiveness

OpenAIRE

Juscu Nicolae Cristian

2011-01-01

“The methodology of economic assessment of corporate finance management effectiveness” deals with the analysis of the basic issues of economic aspects of corporate finance management effectiveness; the paper presents the essential issues of the existing methods for establishing the economic effectiveness of corporate finance management and control; it also proposes the improvement of the approach regarding the assessment of finance management effectiveness of a company.

Strategic Risk Management and Corporate Value Creation

DEFF Research Database (Denmark)

Andersen, Torben Juul; Roggi, Oliviero

Major corporate failures, periodic recessions, regional debt crises and volatile markets have intensified the focus on corporate risk management as the means to deal better with turbulent business conditions. Hence, the ability to respond effectively to the often dramatic environmental changes...... is considered an important source of competitive advantage. However, surprisingly little research has analyzed if the presumed advantages of effective risk management lead to superior performance or assessed important antecedents of effective risk management capabilities. Here we present a comprehensive study...... of risk management effectiveness and the relationship to corporate performance based on panel data for more than 3,400 firms accounting for over 33,500 annual observations during the turbulent period 1991-2010. Determining effective risk management as the ability to reduce earnings and cash flow...

Sell honestly, never sell your honesty: revenue management and corporate reputation management

OpenAIRE

Wang, Xuan Lorna

2013-01-01

This study explores the link between corporate reputation and revenue management practice in the hospitality and tourism industries. It seeks answers to two key questions: first, whether or not there is a link between corporate reputation and revenue management, and second, how revenue management practice may affect corporate reputation, and vice versa. More specifically, it examines whether the negative effects of sales-driven RevM practice has had on customers, such as unfair perception, re...

75 FR 21012 - Extension of Agency Information Collection Activity Under OMB Review: Highway Corporate Security...

Science.gov (United States)

2010-04-22

... Information Collection Activity Under OMB Review: Highway Corporate Security Review (CSR) AGENCY... (ICR), OMB control number 1652-0036, abstracted below to the Office of Management and Budget (OMB) for... collection to the Office of Information and Regulatory Affairs, Office of Management and Budget. Comments...

Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

Directory of Open Access Journals (Sweden)

Ali Uyar

2017-03-01

Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

Environmental management in the National Power Corporation

International Nuclear Information System (INIS)

Petel, M.R.L.

1996-01-01

Environmental management in the National Power Corporation (NPC) is enshrined in the corporate charter. Environmental management practice can be traced back to the past purely hydroelectric power generation days, of the corporation. One good thing about nuclear power plant project of NPC, is that it required a formalization and documentation of environmental management, as part of the licensing procedure for the project. Thereafter, environmental management had been strengthened and institutionalized in the corporation. Succeeding years had also witnessed the escalation of the development and diversification of electricity generation sources, including the development of geothermal power, and to a small extent yet, renewable energy, such as wind power. The corporation has also intensified the installation of transmission lines of varying sizes in various locations and has gone, for now, for its internal needs, into telecommunications. With the anticipated further developments in the power sector, i.e., the ever increasing demand for power and the privitization of the power industry, new challenges loom in environmental management for the sector. The parallel developments in the environmental sciences and the collective experiences in power generation and environmental management, locally and abroad, will be very handy in meeting the challenges. The increasing stringency of environmental regulations and standards are also providing continuing challenges to all power utilities like NPC. Globally, the power scenario points towards challenging environmental management requirements, in view of the increasing complexity and gravity of environmental problems facing nations. NPC will still be a player in this scenario and therefore, will need to respond accordingly. (author)

Corporate identity: The concept, its measurement and management

NARCIS (Netherlands)

C.B.M. van Riel (Cees); J.M.T. Balmer (John)

1997-01-01

textabstractArticulates the main trends in the literature on corporate identity; defines corporate identity; explains the rationale for corporate identity management and describes the main methods used to reveal the desired and the actual corporate identity. Particular reference will be made to two

Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value

Directory of Open Access Journals (Sweden)

Mariana Man

2016-05-01

Full Text Available One of the key factors affecting the efficient use of resources, the increase of shareholders confidence in the managers of the company, the success in achieving objectives and economic efficiency is the system of corporate governance by which a company is managed and controlled. We cannot talk about a culture of corporate governance without thinking of the criteria of transparency, of responsibility in ensuring the accuracy of data from financial reports. Transparency is a prerequisite of good communication between the company and the interested parties. This paper examines the concepts of true image and fair value as premises of transparency of the accounting information in order to accomplish good corporate governance.

Corporate Governance Quality and Earnings Management: Evidence from Jordan

Directory of Open Access Journals (Sweden)

Sinan S. Abbadi

2016-06-01

Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.

The effect of corporate ownership on inventory management by considering corporate governance as a mediator

Directory of Open Access Journals (Sweden)

Hossein Mehrabani

2015-07-01

Full Text Available In this study, we examine the relationship between corporate ownership and inventory management where corporate governance plays as a mediator. The study selects a sample of 166 selected firms listed on Tehran Stock Exchange using historical data over the period 2009-2013. The study considers the role of managers as shareholder, existence of managers with more than one responsibility and size of board of directors on inventory management. Using regression analysis, the study has disclosed a negative relationship between managers as shareholder and board size on one side and inventory size on the other side. However, the study did not find any evidence on relationship between managers’ dual responsibility as a mediator on relationship between corporate ownership and in inventory management.

Stakeholder Versus Shareholder Satisfaction in Corporate Risk Management

DEFF Research Database (Denmark)

Aabo, Tom

Inherent in corporate governance is the conflict between satisfying stakeholders in general and satisfying shareholders in particular. This empirical study of Danish non-financial companies enhances the understanding of the interaction between corporate risk management and corporate governance...

Implementation of the corporate governance code as a measure of an efficiency increasing process in corporate management

Directory of Open Access Journals (Sweden)

Ana SPÎNU

2017-03-01

Full Text Available The majority of leaders of economic entities in Moldova should recognize the role of effective corporate management for the proper development of their activities. Therefore, to ensure obtaining competitive advantage, the leaders must accept the fact that the policy of improvement of corporate management becomes a major component of enterprise development, and using the principles and best practices of corporate governance are already highlighted both at the level of their enterprises and at international level. Therefore, the authors of the article present some measures to streamline corporate management.

Implementation of total responsibility management into corporate strategy

OpenAIRE

Gorenak, Štefka; Bobek, Vito

2012-01-01

This contribution reports about relationship and potential synergies between the total quality management (TQM) and total responsibility management (TRM) as well as corporate citizenship. TRM principles and standards reflect the raising public expectations about corporate social responsibility. Many companies develop TRM as requisitely holistically and hence successfully manage their responsibilities toward their stakeholders and natural environment. The evolution and implementation of TRM in...

THE DISCLOSURE OF INFORMATION ON SUSTAINABLE DEVELOPMENT ON THE CORPORATE WEBSITE OF THE CERTIFIED PORTUGUESE ORGANIZATIONS

Directory of Open Access Journals (Sweden)

Filipe Carvalho

2018-03-01

Full Text Available The Internet is a privileged means of communication towards Sustainable Development (SD, where information disclosed knows no borders. The aim of the study is to determine the nature of the content that is disclosed on the corporate website and the profile of the certified Portuguese organizations which disclose information on SD, that is, about Integrated Management Systems (IMS, Corporate Sustainability (CS and Corporate Social Responsibility (CSR. This research consists of an exploratory analysis of the institutional website of 422 organizations with certified management systems in quality (ISO 9001, environment (ISO 14001 and occupational health and safety (BS OHSAS 18001. The research was based on the content analysis method, which allowed quantifying the contents of the information disclosed on the website by category and subcategories of analysis. The content available on the website was quantified using the Information Disclosure Index (IDI. The certified Portuguese organizations with greater business volume (turnover and the public limited companies (PLC disclose more information on SD on their website than the others.

Specific Features of Functioning of the Corporate Tax Management

Directory of Open Access Journals (Sweden)

Tkachyk Lesya P.

2013-12-01

Full Text Available The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.

The Concept Of A Sustainable Approach To Corporate Real Estate Management

Directory of Open Access Journals (Sweden)

Ziemba Ewa

2015-12-01

Full Text Available This paper is conceptual in nature and presents the assumptions of a holistic approach to corporate real estate management. The approach is based on the imperative of sustainability, which has become a determinant of the proposed Sustainable Corporate Real Estate Management (SCREM model. Moreover, the authors indicate that in addition to the presence of the sustainability imperative, corporate real estate management requires the integration and formalization of knowledge about the concepts of corporate real estate management (CREM with those of corporate social responsibility (CSR. This approach is intended to enable the identification and improvement of real estate management processes and, as a result, contribute to more efficient and effective corporate real estate management and continuous and flexible development of enterprises, as well as boosting economic growth and building prosperity for present and future generations.

Knowledge discovery based on experiential learning corporate culture management

Science.gov (United States)

Tu, Kai-Jan

2014-10-01

A good corporate culture based on humanistic theory can make the enterprise's management very effective, all enterprise's members have strong cohesion and centripetal force. With experiential learning model, the enterprise can establish an enthusiastic learning spirit corporate culture, have innovation ability to gain the positive knowledge growth effect, and to meet the fierce global marketing competition. A case study on Trend's corporate culture can offer the proof of industry knowledge growth rate equation as the contribution to experiential learning corporate culture management.

Specifics of corporate management in agribusiness in transitional conditions

Directory of Open Access Journals (Sweden)

Vignjević-Đorđević Nada

2015-01-01

Full Text Available Corporate governance in agribusiness describes an agency problem resulting from separation of ownership from control in modern corporations and represents a huge cost to the shareholders. The agency problem is regulated by legal protection of minority shareholders, by constituting the Board of Directors as a Supervisory authority to monitor managers and an active agribusiness market for corporate control in agribusiness (against hostile takeover. These mechanisms are regulated by regulations on securities (at the federal level, corporate law (at the state level, and the corporate statutes, regulations and other Contracting Rules (at the company level. These regulations, laws and decrees actually define distribution of power between shareholders and managers. Such techniques of defense against takeover can be beneficial to shareholders, if managers use them to strengthen the bargaining power and increase the selling price of an agribusiness company. However, if managers use it for preservation of position and for the achievement of personal interests these regulations do not contribute to the realization of shareholders' interests.

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.

Can "reputation management" overcome failures in corporate governance?\\ud

OpenAIRE

Watson, Tom

2006-01-01

Poor corporate governance appears to undo all the efforts of corporate communication activities in promoting and managing reputation. Is it a factor of poor leadership by senior management or a generalised failure of organisational relationships?

Energy Information Data Base: corporate author entries

International Nuclear Information System (INIS)

1978-06-01

The DOE Energy Information Data Base has been created and is maintained by the DOE Technical Information Center. One of the controls for information entered into the base is the standardized name of the corporate entity or the corporate author. The purpose of this list of authorized or standardized corporate entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. It also serves as a guide for users who retrieve information from a bibliographic data base and who want to locate information originating in particular organizations. This authority is a combination of entries established by the Technical Information Center and the International Atomic Energy Agency's International Nuclear Information System (INIS). The format calls, in general, for the name of the organization represented by the literature being cataloged to be cited as follows: the largest element, the place, the smallest element, e.g., Brigham Young Univ., Provo, Utah (USA), Dept. of Chemical Engineering. Code numbers are assigned to each entry to provide manipulation by computer. Cross references are used to reflect name changes and invalid entries

Corporate Risk Disclosure and Corporate Governance

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Kaouthar Lajili

2009-12-01

Full Text Available To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and management are crucial in any business strategy design and implementation. From the investors’ point of view, knowledge of the risk profile, risk appetite and risk management are key elements in making sound portfolio investment decisions. This paper examines the relationships between corporate governance mechanisms and risk disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230. Results show that Canadian public companies are more likely to disclose risk management information over and above the mandatory risk disclosures, if they are larger in size and if their boards of directors have more independent members. Minority voting control ownership structures appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behavior.

Linking corporate strategy and supply chain management

OpenAIRE

Hofmann, Erik

2009-01-01

Purpose of this paper: The paper researches the linkages between corporate and supply chain strategy. It represents a stage of an on-going research initiative aimed at providing a framework for understanding systematically the integration of corporate strategy making and supply chain management. Design/methodology/approach: The paper engaged itself in the theory/literature related to strategic and supply chain management. Four generic levels of strategy are linked to supply chain ma...

The Role Of Good Corporate Governance In Minimizing Earning Management To Increase Value Of Firm

Directory of Open Access Journals (Sweden)

Mardiani Tanjung

2015-08-01

Full Text Available Abstract The theory of an agency problem describes about the conflict of the agents interests and the principal which influence the value of a firm. The gap of information between them puts an agent in certain places to become more superior than the principal to do earning management. Good corporate governance is as a controlling mechanism and a balancing system in the company in accommodating the interest of the agent and the principal. The purpose of this paper is to present a conceptual model of best corporate governance role earning management the value of the firm by adding a compensation as another variable to minimize earning management. Good corporate governance consists of the three mechanisms which are Institutional shareholders Independent commissioner and executive compensation.

Integration of CATIA/Smarteam into CERN's corporate engineering data management system

CERN Document Server

Hakulinen, Timo; Friman, Per Olof; Pettersson, Thomas Sven; Van Uytvinck, E; Widegren, David; Fournier, G

2008-01-01

We present a short overview of the strategy defined to integrate the 3D CAD system CATIA/Smarteam into CERN's corporate Engineering and Equipment Data Management System (EDMS), which is used to manage the information about the Laboratory's installations and technical infrastructure. A brief description of the existing EDMS architecture is given, describing the available project life cycle management features, including CATIA/Smarteam. An overview of the design office requirements on the new CAD system is also presented.

Management compensation, monitoring and aggressive corporate tax planning

OpenAIRE

Steinhoff, Melanie

2015-01-01

The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation. Using an agency framework, I analyze the manager's choice of effort dedication in other tasks and her explicit choice of the firm's tax risk. I show that corporate tax aggressiveness may decrease with compensation incentives. By choosing the tax risk, the manager (partly) dete...

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

Science.gov (United States)

1992-04-01

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

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...

From Management Systems to Corporate Social Responsibility

NARCIS (Netherlands)

Zwetsloot, G.I.J.M.

2003-01-01

At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social

Social and Environmental Issues in Corporative Management: A Romanian Story

Directory of Open Access Journals (Sweden)

Cornelia DASCĂLU

2011-12-01

Full Text Available The complex process of monitoring entities environmental impact entails ability, respect for the environment and reduction of the ecological footprint. This research defines Romanian trends as regards the effects and actions to adapt to climate change and characterizes corporate management in terms of compliance with environmental management systems requirements. The main objective is to assess the current state of environmental management implementation and identifies relevant social and environmental issues that companies use to include in corporate management. The current agenda would allow developing a framework for environmental management implementation in Romanian entities, in order to assume the corporate social responsibility.

Forming the corporate strategy of cost management of an industrial enterprise

Directory of Open Access Journals (Sweden)

Timur Vladimirovich Kramin

2015-03-01

Full Text Available Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost management integration at the level of managerial decisionmaking integration at the level of key competencies integration at the level of cost factors integration at integrativecost level. Each of these types of integration involves vertical and horizontal integration. Scientific novelty in the article the corporate strategies classification is elaborated in the framework of the cost management system. Practical value a holistic systemic approach to the corporate strategy classification facilitates the search selection and forming of optimal corporate strategy for each specific business. The main tool of this choice is the concept of cost management. nbsp

Health Applications for Corporate Health Management.

Science.gov (United States)

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

2017-05-01

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

Analysis of Corporate Environmental Management: Methodological Aspects

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

2001-01-01

in business presents a challenge to management, however, since it implies a fundamental change in some of the ways of operating a company. This paper will briefly discuss how information on the actual extent of environmental management in Danish companies and the way it is applied has been collected based......Human activities cannot avoid influencing conditions in the natural environment one way or the other. This includes as well common activities in the business sector. But during the past few decades, environmental disasters in Seveso and Bhopal, and the Exxon Valdes oil spill in Alaska have...... contributed to an increasing awareness of the effect of business activities on the physical environment. To assist companies reduce, evaluate, monitor and control their environmental impact the concept of corporate environmental and resource management has been developed. Implementation of this concept...

Information Systems and Corporate Memory: design for staff turn-over

Directory of Open Access Journals (Sweden)

Colin Sharp

1993-11-01

Full Text Available The "information age" is reliant upon the information skill-base of people and the storage and access of complete data. Staff turn-over and "down-sizing" as well as the rate of organisational change places increased pressure on the designers of corporate information systems to keep up with the organizational demands. Especially relevant are the "soft" aspects of the corporate information needs of organizations. The term "corporate memory" is introduced to explain the relatively informal collective and individual knowledge of employees gained through their experience and position in the organization. This paper elaborates the issues concerned with the "corporate soft data", and makes suggestions for research, as well as for planners of corporate information systems in organizations facing major down-sizing or related changes. It is concluded that there are a number of readily obtainable sources of soft data in the organization and these data should be analysed for inclusion in system development. If organizations are to become learning systems and not just keep repeating the same mistakes, they need to review all aspects of corporate memory, especially the soft data sources and losses.

Reduction of Asymmetric Information through Corporate Governance Mechanisms

DEFF Research Database (Denmark)

Holm, Claus; Schøler, Finn

Research Question/Issue: Is the reduction of asymmetric information through Corporate Governance mechanisms more important for some listed companies than for others? The purpose of this study is to examine how differences in "ownership dispersion" and "international orientation" affect the partic......Research Question/Issue: Is the reduction of asymmetric information through Corporate Governance mechanisms more important for some listed companies than for others? The purpose of this study is to examine how differences in "ownership dispersion" and "international orientation" affect...... the particular use of the Corporate Governance mechanisms "transparency" and "board independence" in listed companies. Research Findings/Insights: Our findings are based on a Danish dataset which includes 100 listed companies. We find that transparency is a more important Corporate Governance mechanism...

Information Technology Adoption, Corporate Governance and Bank Performance

Directory of Open Access Journals (Sweden)

Umi Muawanah

2018-04-01

Full Text Available Many academicians and practitioners have been acknowledging that information technology (IT adoption could improve company performance. However, previous research indicates contradictory evidence. These inconsistencies can be attributed to variations among the studies in choosing proxy for IT adoption and due to contingent on other factors. This research aims at analyzing the influence of a contingent factor that is corporate governance (CG concerning the effectiveness of IT adoption in influencing company performance measured by change in return on assets. Two proxies are used for IT adoption: company expenses on IT and the level of the organization managing IT. Data is collected and analyzed from annual reports of all banks listed in Indonesia Stock Exchange from 2011 to 2013. Multiple linear regression models are employed. This research shows that corporate governance practice could improve the effectiveness of IT adoption in improving company performance. This research implies that better CG practices in providing direction and monitoring on IT can lead to better company performance.

Applying Best Business Practices from Corporate Performance Management to DoD

Science.gov (United States)

2013-01-01

leading or governing large, complex corporations and are experienced in creating reliable solutions to complex management issues guided by best business ...recommendations and effective solutions aimed at improving DoD. Defense Business Board Corporate Performance Management REPORT FY13-03 Task...Group 1 Applying Best Business Practices from Corporate Performance Management to DoD TASK The Deputy Secretary of Defense (DEPSECDEF

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...

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.

Project financing versus corporate financing under asymmetric information

OpenAIRE

Anton Miglo

2008-01-01

In recent years financing through the creation of an independent project company or financing by non-recourse debt has become an important part of corporate decisions. Shah and Thakor (JET, 1987) argue that project financing can be optimal when asymmetric information exists between firm's insiders and market participants. In contrast to that paper, we provide an asymmetric information argument for project financing without relying on corporate taxes, costly information production or an assump...

ANALYSIS OF THE FOREIGN GOVERNMENT AND CORPORATE PROCUREMENT MANAGEMENT EXPERIENCE

Directory of Open Access Journals (Sweden)

Vladimir Vladimirovich Savchenko

2016-01-01

Full Text Available This article presents a synthesis of the experience of foreign government and corporate procurement management. Set out key aspects of the organization of procurement for government and corporate needs, disclosed issues of centralization and decentralization of procurement, as well as given clarifi cation of the concept of "procurement management system" and structured the main elements that make up this system. The purpose / goal. The purpose of the work is to study the nature and characteristics of the functioning of government and corporate experience in procurement management, identifying problems and prospects of its development. Methodology. To perform this work were used legal, comparative and statistical analysis methods. Results. As part of the presentation of the present article the author has examined the nature, objectives and stages of public and corporate procurement management.

CORPORATIVE MOTIVES ON IMPLEMENTATION OF INTEGRATED MANAGEMENT SYSTEM (IMS

Directory of Open Access Journals (Sweden)

Dragan Rajkovic

2009-09-01

Full Text Available Integration of management systems for quality, environment, health and risk management as well as corporative social responsibilities is workable corporative approach to reduce costs, effective use of resources, higher motivation of employees and better fulfillment of requirements of social engagements and stakeholders. This paper presents contents of literature and review of a company motives on integrated management system (IMS implementation, namely factors affecting the IMS implementation.

Corporate Governance and Strategic Management Accounting Disclosure

Directory of Open Access Journals (Sweden)

Setianingtyas Honggowati

2017-06-01

Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

Forming the corporate strategy of cost management of an industrial enterprise

OpenAIRE

Timur Vladimirovich Kramin; Irina Viktorovna Mirgaleyeva

2015-01-01

Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost...

TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

Directory of Open Access Journals (Sweden)

Daniel T H Manurung

2016-12-01

Full Text Available Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.

Linking Leadership Studies to Corporate Brand Management: A Review

OpenAIRE

Zullina H. Shaari; Amzairi Amar; M. Radzi Zainol; Azamudin Badri Harun

2015-01-01

Two models of corporate brand or reputation management include ¡°leadership and success¡± as a dimension that influences reactions of multiple stakeholders to organisations. Primary groups of stakeholders such as shareholders/investors, employees, and customers, often associate leadership of organisations with Chief Executive Officers (CEOs) or managing directors. This paper proposes that if CEOs are to be capitalised as part of corporate brand management, their leadership should be projected...

The history of the philosophy of management and corporations

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2013-01-01

In this chapter, the history of philosophy of management is discussed with a focus on the search for legitimacy in the Judeo-Christian tradition. This is the basis for evaluating modern concepts of the economics of the philosophy of management and corporations. The chapter also presents the neoli...... the neoliberal paradigm of the philosophy of management and the attempt to search for another economy beyond rational individual utility maximization. Here we move toward business ethics, CSR, and corporate citizenship....

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...

The nuclear power corporation's foreign exchange risk management research

International Nuclear Information System (INIS)

Zhang Yi

2012-01-01

To manage and control foreign exchange rate risk under the floating exchange rate system, historical simulation method of VaR model has been utilized to evaluate the nuclear power corporation's foreign exchange risk and the risk causation has been analyzed. Finally, the measure of enhancing the nuclear power corporation's foreign exchange rate risk management level has been exposed for sharing. (author)

Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? Evidence from an emerging market

Directory of Open Access Journals (Sweden)

Mian Sajid Nazir

2018-06-01

Full Text Available The relationship between corporate governance and managerial choices for value creation is a topic of continuing interest for researchers. One of most significant managerial decisions that affect value is Discretionary Earnings Management (DEM which is the judgmental adjustments in firm's reported accounting earnings by managers to upsurge firm value temporarily. Effective corporate governance structure to control this opportunistic behavior of mangers can presumably make accounting earnings more reliable and more informative for the stakeholders and hence, increase firm value. Based on 1944 firm year observations for listed firms in Pakistan, this study aims at to analyze the role of corporate governance in enhancing firm value along with the moderating role of DEM using models proposed by Kasznik (1999 and Beatty, Ke, & Petroni (2002 for detecting earnings management practices of managers. The results report that corporate governance significantly and positively influences firm value confirming the positive role of corporate governance in mitigating agency problem and enhancing the firm value. Moreover, corporate governance mechanisms may mitigate the managers’ opportunistic behavior of manipulating the reported earnings. Furthermore, the results report that the behavior of managers is opportunistic towards managing earnings and they are destroying the current and subsequent firm value by manipulating the reported accounting earning. Finally, this opportunistic behavior of managers to manipulate earnings is negatively moderating the well-established positive relationship of corporate governance and firm value. Keywords: Corporate governance, Firm value, Discretionary earnings management, Opportunistic behavior, Kasznik model, Moderating effect

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%.

User observations on information sharing (corporate knowledge and lessons learned)

Science.gov (United States)

Montague, Ronald A.; Gregg, Lawrence A.; Martin, Shirley A.; Underwood, Leroy H.; Mcgee, John M.

1993-01-01

The sharing of 'corporate knowledge' and lessons learned in the NASA aerospace community has been identified by Johnson Space Center survey participants as a desirable tool. The concept of the program is based on creating a user friendly information system that will allow engineers, scientists, and managers at all working levels to share their information and experiences with other users irrespective of location or organization. The survey addresses potential end uses for such a system and offers some guidance on the development of subsequent processes to ensure the integrity of the information shared. This system concept will promote sharing of information between NASA centers, between NASA and its contractors, between NASA and other government agencies, and perhaps between NASA and institutions of higher learning.

Statistics and Corporate Environmental Management: Relations and Problems

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

1997-01-01

Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... in the external environment. The nature and extent of the practical use of quantitative techniques in corporate environmental management systems is discussed on the basis of a number of company surveys in four European countries.......Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... specific use in corporate environmental management systems. This paper will address some of the special problems related to the use of statistical techniques in corporate environmental management systems. One important aspect of this is the interaction of internal decisions and activities with conditions...

Emergence and translations of management interests in corporate branding in the Finnish pulp and paper corporations : a study with an actor-network theory approach

OpenAIRE

Aspara, Jaakko

2007-01-01

The riddle of this Thesis is: How come the management of the Finnish pulp and paper (P&P) corporations became interested in corporate branding around the year 2000? By the Finnish P&P corporations, I refer particularly to the three large P&P corporations based in Finland in 2005: UPM-Kymmene, Stora Enso, and M-Real. By the management, I refer to managers of these corporations including the top managers, i.e. CEOs and executive board members, and even the members of the Boards of Directors. ...

Corporate governance ratings as a means to reduce asymmetric information

DEFF Research Database (Denmark)

Holm, Claus; Balling, Morten; Poulsen, Thomas

2014-01-01

Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws......, accounting standards, and codes, respectively. After that, we scrutinize and organize the publicly available information on the methodologies actually used by rating providers. However, important details of these methodologies are treated as confidential property, thus we approach the evaluation of corporate......-set suggest that rating providers by selecting relevant attributes in an intelligent way can improve the screening of companies according to governance quality. In contrast, it seems questionable that weighting, aggregation, and classification of corporate governance attributes considerably improve...

Corporate governance ratings as a means to reduce asymmetric information

DEFF Research Database (Denmark)

Balling, Morten; Holm, Claus; Poulsen, Thomas

Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws......, accounting standards and codes, respectively. After that, we scrutinize and organize the publicly available information on the methodologies actually used by rating providers. However, important details of these methodologies are treated as confidential property, thus we approach the evaluation of corporate...... suggest that rating providers by selecting relevant attributes in an intelligent way can improve the screening of companies according to governance quality. In contrast, it seems questionable that weighting, aggregation and classification of corporate governance attributes considerably improve...

Corporate Governance and Human Resource Management in Nigeria’s Downstream Petroleum Sector

Directory of Open Access Journals (Sweden)

Oyewunmi Olabode A.

2017-06-01

Full Text Available The emergence of a ‘new world economy’ makes it imperative for corporate entities to adjust their corporate values, practices and internal processes. This paper explored the interrelatedness of selected corporate governance practices and human resource management outcomes. The paper relied on established corporate management theories as a platform for empirical consideration of selected issues relative to four established players in Nigeria’s downstream petroleum sector. A descriptive method was adopted and data was collected via a survey of 112 respondents. Contextual arguments were captured to achieve a robust appreciation of issues affecting individual participation and operations of corporate entities. The study found that there is a significant relationship between corporate governance practices and human resource management outcomes. Requisite conclusions and recommendations were provided in the light of empirical and theoretical findings.

Crisis communication as an important tool of corporate management

OpenAIRE

Francová, Martina

2009-01-01

Theory-metodological part: definition of basic terms as corporation -- corporation surroundings, corporate identity and image; extraordinary incident, crisis situation, crisis, crisis management; brief definition of legislative-juristic environment. Definition of the term communications -- common aspects and types of communication. Crisis communication, analysis of available methods of crisis communication in a company, analysis of available tools of crisis communication in a company. Practic...

Statistics and Corporate Environmental Management: Relations and Problems

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

1997-01-01

Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... specific use in corporate environmental management systems. This paper will address some of the special problems related to the use of statistical techniques in corporate environmental management systems. One important aspect of this is the interaction of internal decisions and activities with conditions...

CORPORATIONS CRISIS - BEYOND THE FRONTIERS OF MANAGEMENT

Directory of Open Access Journals (Sweden)

Liviu NEAMTU

2009-12-01

Full Text Available The economic crisis registered on international markets can be seen simply as corporate crisis as a result of that crash is the effect of large financial institutions and companies in the field of goods and services. Corporate crisis is a process that develops in nearly 10 years on the international market falling to the level of maximum development and producing her effects for 10 years hence. The paper tries to follow the stages of evolution of this crisis together with factors such as management and the economic environment characterized current economy. Also the relationship between companies management and "macroeconomic management" that generates these developments should be defined so that for future periods to be offered the best solutions to balance the market domestically and internationally

Reputation and Humility in Corporate Management

OpenAIRE

Argandoña, Antonio

2013-01-01

Although virtue ethics has gained a firm presence in the theory and practice of corporate management, humility is not ranked as one the chief virtues in the business world. This is probably due to an incomplete or incorrectly focused view of what it means to be a humble person, why a good manager must be humble and how a modest outlook can contribute to both the firm's and the manager's success and reputation.

INFORMATION SECURITY AS PART OF THE OVERALL CORPORATE GOVERNANCE – IT GOVERNANCE

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2013-07-01

Full Text Available A corporate governance system is not based solely on enforcement actions and incentives in order to obtain performance. In the context of a modern business environment, it must initiate and support research and development, contribute to social stability by harnessing human and cultural capital. Corporate governance plays a key role in improving the efficiency of the capital market through its impact on their operations and financial reporting integrity.IT governance has become a necessity due to the increased dependence, which is sometimes critical, against the company’s IT resources and due to the IT risks growth and diversification that management must settle, now operating in a heavily computerized environment.The changes in the informational environment and the expansion of new information technologies in organizations determine more complex and heterogeneous IT infrastructures. An essential issue is represented by the quality and performance of the existing system within an organization.

Managing corporate governance risks in a nonprofit health care organization.

Science.gov (United States)

Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J

2005-01-01

Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.

Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information

OpenAIRE

Mirela Niculae

2017-01-01

This hereby works tries to identify the principles regarding the corporate governance and analyze the way in which such corporate governance templates influence the qualitative characteristics of the financial information. The execution of the governance means the obligation to implement the processes and structures corresponding to the management and the administration of the business and company’s operations, to provide their good operation. The final scope of the good corporate governance ...

Managing total corporate electricity/energy market risks

International Nuclear Information System (INIS)

Henney, A.; Keers, G.

1998-01-01

The banking industry has developed a tool kit of very useful value at risk techniques for hedging risk, but these techniques must be adapted to the special complexities of the electricity market. This paper starts with a short history of the use of value-at-risk (VAR) techniques in banking risk management and then examines the specific and, in many instances, complex risk management challenges faced by electric companies from the behavior of prices in electricity markets and from the character of generation and electric retailing risks. The third section describes the main methods for making VAR calculations along with an analysis of their suitability for analyzing the risks of electricity portfolios and the case for using profit at risk and downside risk as measures of risk. The final section draws the threads together and explains how to look at managing total corporate electricity market risk, which is a big step toward managing total corporate energy market risk

Corporate data quality management in context

OpenAIRE

Lucas, Ana

2010-01-01

Presently, we are well aware that poor quality data is costing large amounts of money to corporations all over the world. Nevertheless, little research has been done about the way Organizations are dealing with data quality management and the strategies they are using. This work aims to find some answers to the following questions: which business drivers motivate the organizations to engage in a data quality management initiative?, how do they implement data quality management? an...

76 FR 39887 - Extension of Agency Information Collection Activity Under OMB Review: Highway Corporate Security...

Science.gov (United States)

2011-07-07

... Security Administration (TSA) has forwarded the Information Collection Request (ICR), Office of Management... industry by way of its Highway Corporate Security Review (CSR) Program, which encompasses site visits and... the site visit, TSA personnel complete the CSR form, which asks security-related questions. This...

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

Science.gov (United States)

2013-09-26

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

SUCCESSION MANAGEMENT: UPAYA HUMAN RESOURCE PLANNING MENUJU SUCCESS CORPORATE

Directory of Open Access Journals (Sweden)

Rini Kuswati

2010-06-01

create a more flexible and dynamic approach for preparing future executive and have the leadership necessary ready to meet the business challenges of the remainder of the decade and beyond. Succession management allows the corporate leadership to instill a more dynamic process became easier to integrate with the firm’s strategic initiatives. It better aligns organizational thinking with the external environment where the discontinuities make it possible to anticipate the full spectrum of change that a corporation will confront. It is the leadership and succession philosophy that focuses on developing the creativity and flexibility that allows for a more rapid response to change. So succession management as one way to became the success corporate.

Facilities management and corporate real estate management : FM/CREM or FREM?

NARCIS (Netherlands)

van der Voordt, Theo

2017-01-01

Purpose: This paper aims to explore similarities and dissimilarities between facilities management (FM) and corporate real estate management (CREM) regarding its history and key issues, and whether the similarities may result in a further integration of FM and CREM. Design/methodology/approach:

Mitigating Corporate Water Risk: Financial Market Tools and Supply Management Strategies

Directory of Open Access Journals (Sweden)

Wendy M. Larson

2012-10-01

Full Text Available A decision framework for business water-risk response is proposed that considers financial instruments and supply management strategies. Based on available and emergent programmes, companies in the agricultural, commodities, and energy sectors may choose to hedge against financial risks by purchasing futures contracts or insurance products. These strategies address financial impacts such as revenue protection due to scarcity and disruption of direct operations or in the supply chain, but they do not directly serve to maintain available supplies to continue production. In contrast, companies can undertake actions in the watershed to enhance supply reliability and/or they can reduce demand to mitigate risk. Intermediate strategies such as purchasing of water rights or water trading involving financial transactions change the allocation of water but do not reduce overall watershed demand or increase water supply. The financial services industry is playing an increasingly important role, by considering how water risks impact decision making on corporate growth and market valuation, corporate creditworthiness, and bond rating. Risk assessment informed by Conditional Value-at-Risk (CVaR measures is described, and the role of the financial services industry is characterised. A corporate decision framework is discussed in the context of water resources management strategies under complex uncertainties.

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.

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE

Directory of Open Access Journals (Sweden)

Suwana M.A.J.

2017-08-01

Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.

Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

Directory of Open Access Journals (Sweden)

Markus Stiglbauer

2011-06-01

Full Text Available The sustainability and responsibility of corporate strategic management has become an important issue in recent years, not only against the background of the current financial and economic crisis. Companies are expected not only to succeed economically, but also ecologically and socially. Companies can use the issue of corporate responsibility to capture new markets and opportunities. But new requirements arise. Thus, stakeholders may exert pressure on companies to assume social responsibility, whereas executives shall lead by example. This paper tries to assess possiblities to meet stakeholder expectations towards companies by implementing corporate social responsibility concepts. We identify primary and secondary stakeholders of companies by using salience theory and try to give conceptual answers how the well-known concept of Caroll‟s corporate social responsibility pyramid my help to improve the current situation and to take top management and supervisory boards into account to establish a change of focus on corporate social responsibility not just as a hot topic.

Corporate governance ratings as a means to reduce asymmetric information

Directory of Open Access Journals (Sweden)

Claus Holm

2014-12-01

Full Text Available Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws, accounting standards, and codes, respectively. After that, we scrutinize and organize the publicly available information on the methodologies actually used by rating providers. However, important details of these methodologies are treated as confidential property, thus we approach the evaluation of corporate governance ratings as a means to reduce asymmetric information in a more general manner. We propose that the rating process may be seen as consisting of two general activities, namely a data reduction phase, and a data weighting, aggregation, and classification phase. Findings based on a Danish data-set suggest that rating providers by selecting relevant attributes in an intelligent way can improve the screening of companies according to governance quality. In contrast, it seems questionable that weighting, aggregation, and classification of corporate governance attributes considerably improve discrimination according to governance quality.

Corporate Managers' International Orientation and the Export ...

African Journals Online (AJOL)

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

Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

Directory of Open Access Journals (Sweden)

Elok Faiqoh Himmah

2013-04-01

Full Text Available The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism, gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006. Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.

Do corporate Web sites in Africa communicate investor information according to best practice guidelines?

Directory of Open Access Journals (Sweden)

G. Nel

2007-11-01

Full Text Available Corporate Web sites have become very popular media of information over the past decade. The Investor Relations Society published best practice Web site guidelines in December 2006 to guide companies seeking to improve the quality of their on-line communication with investors via their corporate Web sites. Guidelines were given for presentation (the way in which information is communicated and content (the information that is communicated. This study focused only on content. A 20-point checklist was developed from the prescribed best practice. The checklist focused on the six categories of best practice that entail company information, annual reports of the current year and archive, relevant news, shareholder information, bondholder information, corporate governance and corporate responsibility. Seventy-eight companies in Africa (40 from South Africa and 38 from the 'rest of Africa', that is Egypt, Kenya, Morocco, Nigeria and Tunisia were evaluated against this checklist. Companies from the 'rest of Africa' rated lower than South African companies in all categories on the checklist. Although South African companies received ratings above 90% for all categories, besides bondholder information, many of these companies do not supply shareholder, corporate governance and corporate responsibility information via dedicated sections on their corporate Web sites. The results for companies from the 'rest of Africa' were disappointing, especially with regard to communication of annual reports, shareholder information, bondholder information and corporate responsibility. Although possible reasons for these disappointing results are discussed in this study, further research should be conducted to determine the reason(s why important elements of information are not communicated via corporate Web sites.

VALUE-BASED APPROACH TO MANAGING CURRENT ASSETS OF CORPORATE CONSTRUCTION COMPANIES

Directory of Open Access Journals (Sweden)

Galyna Shapoval

2017-09-01

Full Text Available In modern conditions of management, the value of an enterprise becomes the main indicator, which is learned not only by scientists, but also by owners of enterprise and potential investors. Current assets take a very important place among the factors that affect the value of an enterprise, so management of current assets becomes more acute from the point of their impact on enterprise value. The purpose of the paper is to develop a system of value-based management of corporate construction companies’ current assets. The main tasks are: the study of current assets impact on the value of corporate construction companies, the definition of value-based approach to managing current assets of corporate enterprises and development of value-based management system of corporate construction companies’ current assets by elements. General scientific and special research methods were used while writing the work. Value-based management of current assets involves value-based management of the elements of current assets. The value-based inventory management includes the following stages of management: the assessment of reliability and choice of supplier according to the criterion of cash flow maximization, the classification of stocks in management accounting according to the rhythm of supply and the establishment of periodicity of supplies in accordance with the needs of the construction process. The value-based management of accounts receivable includes the following stages of management: assessment of the efficiency of investment of working capital into accounts receivable, the assessment of customers' loyalty and the definition of credit conditions and monitoring of receivables by construction and debt instruments. Value-based cash management involves determining the required level of cash to ensure the continuity of the construction process, assessing the effectiveness of cash use according to the criterion of maximizing cash flow, as well as budget

Strategic Management Accounting Corporate Objective and ...

African Journals Online (AJOL)

No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were ...

Philosophical theories of management and corporations

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2013-01-01

This chapter presents the problem of legitimacy as the central question of the philosophy of management and corporations. This problem is then presented with the economic theory of Adam Smith and with the concept of legitimacy from Max Weber. Further on, the contributions of recent theories...

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

Science.gov (United States)

2010-04-22

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

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...

Corporate Social Responsibility Management System: A Beverage Industry Case Study

OpenAIRE

Almeida, Rita; David, Fátima; Abreu, Rute

2017-01-01

This research aims to analyse policies inherent to the Corporate Social Responsibility Management System (CSRMS) of a company that produce diet and light beverage, iced teas, juice drinks and bottled waters. This management system is based on Corporate Social Responsibility (CSR) as “concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (EC, Green paper – Promotin...

Corporate Venturing, Allocation of Talent, and Competition for Star Managers

OpenAIRE

De Bettignies , Jean-Etienne; Chemla , Gilles

2008-01-01

We provide new rationales for corporate venturing, based on competition for talented managers. As returns to venturing increase, firms engage in corporate venturing for reasons other than capturing these returns. First, higher venturing returns increase managerial compensation, to which firms respond by increasing incentives. Managers increase effort, prompting firms to reallocate them to new ventures, where the marginal product of effort is highest. Second, as returns to venturing become lar...

Strategic Sustainability Management for Enhancing Corporate Value: in the context of Korean Business Circles

NARCIS (Netherlands)

Y-G. Ahn

2007-01-01

textabstractIn line with the growing importance of Corporate Sustainability Management (CSM) in business circles, the linkages between CSM, corporate values and performance is becoming increasingly higher on the agenda both for internal corporate management purposes and for external relations for

Analysis of the effect of corporate governance attributes on risk management practices

Directory of Open Access Journals (Sweden)

Raef Gouiaa

2018-03-01

Full Text Available Despite recent increased risk research attention being focussed on the Canadian and international scene, there are few research studies that specifically address the relation between corporate governance systems and risk management practices. This paper examines the relation between corporate governance systems and enterprise risk management. More specifically, we analyze how corporate governance attributes and particularly board characteristics can affect risk management practices in the context of Canadian listed companies. Using a content analysis approach, the level of exposure to risk in terms of likelihood, the consequences of such risk and the strategies for managing that risk were identified for each type of risk. The results reveal that corporate governance attributes related to board’s structure, directors’ characteristics and the board's operating process play a significant and important role in establishing an integrative risk management approach. The results show that directors’ characteristics and the board's process significantly determine the quality of risk management through the level of risk-taking in decisions, especially in terms of financial risks.

Lessons learned: Managing the development of a corporate Ada training project

Science.gov (United States)

Blackmon, Linda F.

1986-01-01

The management lessons learned during the implementation of a corporate mandate to develop and deliver an effective Ada training program to all divisions are discussed. The management process involved in obtaining cooperation from all levels in the development of a corporate-wide project is described. The problem areas are identified along with some possible solutions.

Risk management and corporate governance performance ...

African Journals Online (AJOL)

The study examines the relative effect of risk management and corporate governance on bank performance in Nigeria. The study utilizes both primary and secondary data. The primary data were collected using structured questionnaire that were administered in Four-hundred and eighty (480) employees of Wema Bank Plc ...

TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

OpenAIRE

Daniel T H Manurung; R Wedi Rusmawan Kusumah

2016-01-01

Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. ...

Managing corporate identity: an integrative framework of dimensions and determinants

NARCIS (Netherlands)

Cornelissen, Joep; Elving, Wim

2003-01-01

Although there has been an enduring interest in corporate identity and image management, there is relatively little systematic empirical research on the topic. Large due to the diffuse interpretations, and dubious denotation that have characterized the subject of corporate identity so far, the

Impact of Social Auditing on Corporate Governance, Corporate ...

African Journals Online (AJOL)

Social auditing process is intended as a means for social engagement, transparency and communication of information leading to greater accountability of decision-makers, managers and officials. The underlying ideas are directly linked to the concepts of corporate governance, democracy and participation. The study has ...

EFFECTS OF CORPORATE GOVERNANCE VARIABLES ON EARNINGS MANAGEMENT IN INDONESIA

Directory of Open Access Journals (Sweden)

Stephanus Remond Waworuntu

2017-03-01

Full Text Available To determine the effects of corporate governance on earnings management, this paper analyzed 171 annualreports from issued 2006 to 2009 by 57 non-financial, joint stock companies implementing GCG (GoodCorporate Governance practices, which were listed on the Indonesia Stock Exchange (IDX. Six corporategovernance variables (board composition, independent commissioners, separate chairman/CEO roles, auditcommittee, managerial share ownership, and audit quality as well as three control variables (leverage, size,and ROA were used. The results showed that two corporate governance variables significantly influencedearnings management practices (separate chairman/CEO roles and managerial share ownership; the othervariables had no effect because these companies used GCG practices only to follow regulations rather than tomonitor and control.

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 ...

Establishment of the system of innovative management of global corporations

Directory of Open Access Journals (Sweden)

Yevhen Panchenko

2011-06-01

Full Text Available There have been highlighted the relevant issues of system establishment of the innovative management of global corporations and generalized the experience of the leading world corporations in the achievement and keeping leading positions on the highly technological segments of the global market. It shows the significance of the creative personal qualities of managers in the generation and implementation of effective innovative solutions in the global business, grounds the categorical and functional imperatives of the innovative development of global corporations. In the context of formation of the new knowledge economy there were highlighted contradictions and available instruments of reinforcement of leading positions among the leading global corporations in the innovative sphere. There was paid attention to the implementation of the new concepts of global corporations’ leadership of BRIC countries, in particular, Chinese highly technological companies. There has been made a conclusion about global institutionalization of the innovative activity.

Corporate governance and strategic human resource management : Four archetypes and proposals for a new approach to corporate sustainability

NARCIS (Netherlands)

Martin, Graeme; Farndale, E.; Paauwe, J.; Stiles, Philip G.

2016-01-01

In this paper we develop a new typology connecting strategic human resource management (SHRM) to different models of firm-level corporate governance. By asking questions concerning ownership and control issues in the corporate governance literature and drawing on institutional logics, we build a

Managing the Right Projects: Best Practices to Align Project and Corporate Strategies

Science.gov (United States)

Watkins, Bobby

2012-01-01

If there's a human endeavor that exemplifies teamwork, it is space exploration. And that teamwork absolutely cannot happen effectively if the boots on the ground the people doing the work - don't understand how their work aligns with the larger goal. This presentation will discuss some best management practices from NASA's Marshall Space Flight Center that have succeeded in helping employees become informed, engaged and committed to the space agency's important missions. Specific topics include: Alignment Criteria: Linking Projects To Corporate Strategy. Resource Management: Best Practices For Resource Management. Strategic Analysis: Supporting Decision Making In A Changing Environment. Communication Strategies: Best Practices To Communicate Change. Benefits Achieved And Lessons Learned.

Total Quality Management and Business Excellence: The Best Practices at Toyota Motor Corporation.

Directory of Open Access Journals (Sweden)

Sorin-George Toma

2017-05-01

Full Text Available Today’s rough competition at a global level in all spheres of activity imposes companies worldwide to make sustained efforts in order to improve their products, services and processes. The automotive industry has always provided valuable examples of companies that achieved business excellence by putting quality at the core of their production system such as Toyota Motor Corporation. It has continuously designed, implemented and developed the Toyota Production System that influenced the emergence of the business excellence models. The paper aims to highlight the relationship between the concepts of total quality management and business excellence, and to identify and analyze the best practices related to them at Toyota Motor Corporation, a leader of automotive industry. The information obtained through the direct and personal observation method and from multiple secondary sources of data was collected, processed and analyzed in order to achieve the objectives of the paper. The main results show that the best practices of Toyota Motor Corporation related to total quality management and business excellence derive from the Toyota Production System and these practices are to be found in the attributes of business excellence.

76 FR 72729 - SEI Investments Management Corporation, et al.

Science.gov (United States)

2011-11-25

...] SEI Investments Management Corporation, et al. November 18, 2011. AGENCY: Securities and Exchange... Application: Applicants request an order to permit open-end management investment companies relying on rule 12d1-2 under the Act to invest in certain financial instruments. Applicants: SEI Investments Management...

Have trends in adoption of corporate environmental management influenced companies' competitiveness?

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

2003-01-01

Corporate environmental management turned into a more formulated concept and a new managerial discipline two to three decades ago. Many companies have fully or partly adopted the concept in their efforts to eliminate or reduce the impacts on the natural environment caused by their business...... activities. The question is, however, if managers envisage corporate environmental initiatives as a challenge leading to strategic options, which at the end may influence the competitive situation of a company or are they seen as just another burden? Based on a series of surveys this paper reports...... on the trends in implementing corporate environmental management in Danish industry up till the entrance of the new millennium in order to identify if there has been any related effects on the competitiveness....

Achieving Integrated Performance Management with the Corporate University

Science.gov (United States)

Dealtry, Richard

2005-01-01

Purpose: This article aims to deliver synoptic perspectives on the evolution taking place in corporate university management best practice. Design/methodology/approach: The insights are based on the author's co-creative client experience in the design, management and impact studies of this business and organisation development intervention. The…

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 interest rate risk management with derivatives in Australia: empirical results

Directory of Open Access Journals (Sweden)

Luiz Augusto Ferreira Carneiro

2008-04-01

Full Text Available Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is costective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial derivative instruments. In order to quantify corporate hedge demand, most previous studies have used the ratio of principal notional amount of derivatives to company size, although they recognize that company size is not an appropriate proxy for financial risk. This paper analyzes the interest-rate-risk hedge demand by Australian companies, measured through the ratio of principal notional amount of interest rate derivatives to interest-rate-riskbearing liabilities. Modern panel data methods are used, with two panel data sets from 1998 to 2003 (1102 and 465 observations, respectively. Detailed information about interest-rate-risk exposures was available after manual data collection from financial annual reports, which was only possible due to specific reporting requirements in Australian accounting standards. Regarding the analysis of the extent of hedge, our measurement of interest-rate-risk exposures generates some significant results di erent from those found in previous studies. For example, this study shows that total leverage (total debt ratio is not significantly important to interest-rate-risk hedge demand and that, instead, this demand is related to the specific risk exposure in the interest bearing part of the firms liabilities. This study finds significant relations of interest-rate-risk hedge to company size, floating-interest-rate debt ratio, annual log returns, and company industry type (utilities and non-banking financial institutions.

THE TRIUMPH OF PERSONNEL MANAGEMENT: CONTESTING CORPORATE MOTHERHOOD AND THE CORPORATE WELFARE SYSTEM

Directory of Open Access Journals (Sweden)

Nikki Mandell

2000-01-01

Full Text Available Turn-of-the-century advocates of corporate welfare work promoted a familial model of labor relations which opened the doors of labor management to women. Scientific management experts argued instead for personnel management based on a consumer marketplace model. Scientific managers gained the upper hand during World War I. Their success depended, in part, on defining women as unfit for executive positions in labor relations, thereby closing the doors of labor management to women. This regendering masked an equally significant abandonment of the welfare system’s contention that companies bore an inherent responsibility for the general welfare of their workers.

Vertical Integration: Corporate Strategy in the Information Industry.

Science.gov (United States)

Davenport, Lizzie; Cronin, Blaise

1986-01-01

Profiles the corporate strategies of three sectors of the information industry and the trend toward consolidation in electronic publishing. Three companies' acquisitions are examined in detail using qualitative data from information industry columns and interpreting it on the basis of game theory. (EM)

How Does Implementation of Environmental Management System Contribute to Corporate Sustainability Management

Directory of Open Access Journals (Sweden)

Lucie Vnoučková

2014-01-01

Full Text Available Corporate sustainability management (CSM appears to be an important issue for current management. The aim of the paper is to identify what determinants of sustainability management are examined in the literature and discuss the contribution of environmental management system (EMS to CSM based on experiences of selected Czech organizations with implemented EMS according to ISO 14001. The data for the survey was gathered from 222 organizations (N = 1265 who have already implemented EMS. The results show there is a basic knowledge of sustainability concept in the surveyed Czech organizations. Perceived improvements of EMS implementation in Czech organizations are mainly in the area of environmental performance, economic performance, relationship with involved parties and social issues. Based on the implementation of EMS, the organizations take care about corporate sustainability (about the areas of environmental aspects and impacts of the organization. Improved environmental performance has been linked with process and product cost improvements and lower risk factors.

Recapturing the corporate environmental management research agenda

DEFF Research Database (Denmark)

Ulhøi, John Parm; Madsen, Henning

2009-01-01

of corporate environmental management, and to identify any new critical and innovative research which moves beyond the compliance and certification approach. It discusses the threatening effects of consumption and industrialization which the decision makers worldwide have continuously face during the past....

Corporate visual identity management: current practices, impact, and assessment

NARCIS (Netherlands)

van den Bosch, A.L.M.

2005-01-01

This dissertation is about Corporate Visual Identity (CVI) management. Its purpose is to gain more insight into activities associated with managing CVI and the impact of these activities on the outcome: the degree of consistency in CVI.

Managing contradictions of corporate social responsibility

DEFF Research Database (Denmark)

Bjerregaard, Toke; Lauring, Jakob

2013-01-01

Corporate social responsibility (CSR) has attracted increasing attention in business and research. Studies have documented how management concepts such as diversity management are translated and adapted to differential local sociocultural contexts outside their countries of origin. More research...... is needed concerning how CSR concepts are translated and practiced locally within particular organizations. This research is based on an organizational ethnography of the management of multiple social, ethical and business logics of CSR in a Danish frontrunner firm. The study contributes with insights...... into the ongoing organizational management of potentially opposing logics in CSR. Findings show that managing contradictions of CSR is an ongoing challenge and accomplishment influencing whether ethical, social and business logics collide or reinforce each other. The study shows that when ethics are framed...

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...

INTERNATIONALIZATION AND REGIONALIZATION OF CORPORATE MANAGEMENT PRACTICES OF COMPANIES IN ROMANIA

OpenAIRE

Maria GÂF-DEAC; Petru ROŞCA,

2015-01-01

In article it is recognized the advantages of internationalization and regionalization of companies and as such, managers and corporate directories of modern companies give its alternative to develop best management practices in the field. Indicators, performance indicators and key performance indicators identified and selected in the context investigated, showing commitment still low (unsatisfactory to satisfactory) Romanian firms in the positioning or repositioning in regional corporate ar...

77 FR 49710 - Airworthiness Directives; Sikorsky Aircraft Corporation Helicopters

Science.gov (United States)

2012-08-17

... Airworthiness Directives; Sikorsky Aircraft Corporation Helicopters AGENCY: Federal Aviation Administration (FAA... Aircraft Corporation (Sikorsky) Model S-76A helicopters to require modifying the electric rotor brake (ERB... service information identified in this AD, contact Sikorsky Aircraft Corporation, Attn: Manager...

Energy and environmental management information systems

Energy Technology Data Exchange (ETDEWEB)

Martin, P.K. (Energy Auditing Agency Ltd., Milton Keynes (United Kingdom))

1993-01-01

The threat of global warming, environmental instability and the possible use of green or carbon taxes on fossil fuels has increased the need for energy efficiency. Energy Conservation is now recognised as one of the easiest and most cost-effective ways of limiting or reducing CO[sub 2] emissions. Large UK companies are now assessing how much CO[sub 2] they dissipate to the environment and reviewing strategies to reduce this either in response to consumer demand or as a corporate policy decision. Computer-based information systems already exist to monitor and report on fluctuations in energy consumption. These are called Monitoring and Targeting (M and T) systems. This paper explains what M and T systems are and how they are being extended to cover reporting on corporate fuel-based CO[sub 2] emissions to help provide an integrated energy and environmental-management information system. (author).

Project management – the way to performance among corporations

Directory of Open Access Journals (Sweden)

Luminiţa PISTOL

2012-06-01

Full Text Available Project management has developed from a simple management philosophy restricted to a few functional areas into a business process that include various areas from global market. Nowadays, most of the corporations are using project management systems to achieve performance on the global market, and they realize that project management and productivity are related.

7 CFR 2.44 - Administrator, Risk Management Agency and Manager, Federal Crop Insurance Corporation.

Science.gov (United States)

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Administrator, Risk Management Agency and Manager... Secretary for Farm and Foreign Agricultural Services to the Administrator, Risk Management Agency, and... for the transaction of the business of the Federal Crop Insurance Corporation and the Risk Management...

Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan

Directory of Open Access Journals (Sweden)

Vinola Herawaty

2008-01-01

Full Text Available The objective of the empirical study is to examine the role of Corporate Governance Practices as a variable that moderates the effect of Earnings Management to the value of the firm. The result gives the evidence that corporate governance practices that have a significant impact to the value the firm are outside independent director and institutional ownership, in the model regression with moderating variable. It also indicates that Independent director, audit quality and institutional ownership are moderating variables of the relationship between earnings management and the value of the firm, but not the managerial ownership. Thus, earnings Management can be minimized with the monitoring mechanism i.e. (1 independent director that can monitor the management of the company in aligning the interest of principal and agent, (2 institutional ownership shareholders - the sophitisticed investor that also monitor the management to decrease the motivation of management to manipulate Earnings and (3 audit quality with the role of auditors to give the credibility of the reported financial statement by management. Abstract in Bahasa Indoesia: Tujuan penelitian ini untuk menge¬tahui secara empiris pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan dan memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan yang perusahaan dalam upaya meningkatkan nilai perusahaan. Hasil penelitian membuktikan corporate governance berpengaruh secara signifikan terhadap nilai perusahaan dengan variabel komisaris inde¬penden dan kepemilikan institusional. Kepemilikan manajerial akan menurunkan nilai perusahaan sedangkan kualitas audit akan meningkatkan nilai perusahaan. Komisaris independen, kualitas audit dan kepemilikan institusional merupakan variabel pemoderasi antara

Corporate Accountant | IDRC - International Development Research ...

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

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

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

Science.gov (United States)

2013-08-21

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

Australian Geography and the Corporate Management Paradigm.

Science.gov (United States)

Powell, J. M.

1990-01-01

Criticizes the intrusion into Australian higher education of the corporate management model. Considers the implications of this mechanization for geography instruction. Notes centralizing tendencies and merger policies with the corresponding market imperatives of efficiency and accountability. Argues that this produces employable manpower but does…

PENGELOLAAN KNOWLEDGE MANAGEMENT CAPABILITY DALAM MEMEDIASI DUKUNGAN INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN

Directory of Open Access Journals (Sweden)

Luluk Muhimatul Ifada

2011-06-01

Full Text Available The study examines whether or not and how information technology (IT relatedness influences corporate performance. This study proposes that knowledge management (KM is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective second-order factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability. A survey was conducted among 93 branch managers of banking in Central Java. Structural Equation Model (SEM was used to analyze the data using the software program of SmartPLS (Partial Least Square. The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capability.

77 FR 28328 - Airworthiness Directives; Sikorsky Aircraft Corporation Helicopters

Science.gov (United States)

2012-05-14

... Corporation Helicopters AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed... Corporation (Sikorsky) Model S-92A helicopters, which requires inspecting the tail rotor (T/R) pylon for a... service information identified in this proposed AD, contact Sikorsky Aircraft Corporation, Attn: Manager...

Corporate Social Performance and Corporate Financial Performance: A Link for the Indian Firms

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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 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

HUMAN RESOURCE MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY: A SYSTEMATIC LITERATURE REVIEW

OpenAIRE

FERREIRA, ELİZABETH REAL DE OLIVEIRA – PEDRO; SAUR, IRİNA; AMARAL,

2013-01-01

We perform a systematic literature review on academic papers in Human Resources Management and Corporate Social Responsibility in ISI Current Contents. Based on 117 academic papers from 2001 to date, we perform content analysis in a grounded-theory methodological approach and map the field of Human Resources Management and Corporate Social Responsibility, identifying main schools of thought (invisible colleges) and main players. We see a tendency to increase publications from 2008 onwards. We...

Essays on top management and corporate behavior

NARCIS (Netherlands)

Wu, H.T.

2010-01-01

Human behavior is fascinating, and there is no exception to what its influences are on the financial market. This dissertation consists of three essays that examine corporate behavior that is affected by decisions made by the top management. The first essay studies the rationale for leveraged buyout

Manitoba Hazardous Waste Management Corporation system scope and technology study

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

The Manitoba Hazardous Waste Management Corporation is charged with the responsibility of implementing a hazardous waste management system in the province. A review was undertaken of the planning work performed to date and of the Corporation's development strategy. The evaluation was based on a review of the literature and on experience with hazardous waste planning, management, and engineering. To facilitate evaluation, the development strategies were visualized as made up of 3 logical components: the mechanisms or business vehicles used; the rates of development employed; and the geographical locations in which the activities take place. Based on ownership or funding source, 3 business development options were identified: public corporation, private enterprise, and joint venture. The only two options possible in terms of rate of development are incremental and immediate. Three general locations were considered; in Manitoba, outside Manitoba, or a combination of both. Results showed that a joint venture is a good option since it offers a good tradeoff to minimize expenditures between public and private financing, and it enables combining the flexibility and freedom of action of a private corporation with the responsibility of a public corporation. The incremental approach provides more flexibility than immediate development and is the most practical solution to the many uncertainties of the hazardous waste problem. This approach is nominally more costly because it takes longer and cannot capitalize on economies of scale, but it also minimizes the risk of making the wrong capital investment and is therefore a safer investment approach. 108 refs., 28 figs., 15 tabs.

Manitoba Hazardous Waste Management Corporation system scope and technology study

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

The Manitoba Hazardous Waste Management Corporation is charged with the responsibility of implementing a hazardous waste management system in the province. A review was undertaken of the planning work performed to date and of the Corporation's development strategy. The evaluation was based on a review of the literature and on experience with hazardous waste planning, management, and engineering. To facilitate evaluation, the development strategies were visualized as made up of 3 logical components: the mechanisms or business vehicles used; the rates of development employed; and the geographical locations in which the activities take place. Based on ownership or funding source, 3 business development options were identified: public corporation, private enterprise, and joint venture. The only two options possible in terms of rate of development are incremental and immediate. Only 3 general locations were considered: in Manitoba, outside Manitoba, or a combination of both. Results showed that a joint venture is a good option since it offers a good tradeoff to minimize expenditures between public and private financing, and it enables combining the flexibility and freedom of action of a private corporation with the responsibility of a public corporation. The incremental approach provides more flexibility than immediate development and is the most practical solution to the many uncertainties of the hazardous waste problem. This approach is nominally more costly because it takes longer and cannot capitalize on economies of scale, but it also minimizes the risk of making the wrong capital investment and is therefore a safer investment approach. 105 refs. 28 figs., 15 tabs.

The Impact of Corporate Reputation and Information Sharing on Value Creation for Organizational Customers

Directory of Open Access Journals (Sweden)

Žabkar Vesna

2014-11-01

Full Text Available The importance of corporate communication to build, protect and maintain corporate reputation has been advocated in numerous publications in recent years. The main goal of this paper is to provide an understanding of the impact of corporate reputation and information sharing on value creation. Both reputation and information sharing represent signals that customers observe in the process of value creation, which is seen as the end focus for corporate marketing. The paper draws on signaling theory and corporate marketing literature from the European and American schools of thought.

The new role of the going concern concept in corporate finance management

OpenAIRE

Gintaras Černius

2012-01-01

This paper tackles different issues related to the development of the system of the objectives of a company's financial management that also includes its sustainability. Prior to the recent financial crisis the formulation of the corporate finance management objective focused only on the company’s finances that were reported and measured using the company's profit and its worth growth ratios. The financial crisis has highlighted an additional aspect in corporate management, i.e., a need for t...

Managing the strategic network relations between corporate R&D and business

NARCIS (Netherlands)

Fortuin, F.T.J.M.; Omta, S.W.F.

2006-01-01

The present paper addresses the important issue of the management of the strategic network relations between corporate R&D and business. In a large technology-based multinational company (+/- 30,000 employees) an instrument that provides regular feedback to both corporate R&D and business

Reputation Management: The New Face of Corporate Public Relations?

Science.gov (United States)

Hutton, James G.; Goodman, Michael B.; Alexander, Jill B.; Genest, Christina M.

2001-01-01

Presents an empirical study of the Fortune 500 companies suggesting that "reputation management" is gaining ground as a driving philosophy behind corporate public relations. Finds some interesting correlations between reputation and specific categories of spending. Concludes that if reputation management is the new face of corporate…

Examining Moral Judgment and Ethical Decision-Making in Information Technology Managers and Their Relationship

Science.gov (United States)

Shahand, Assadullah

2010-01-01

Growing incidences of corporate ethical misconducts have revived the debate over ethical reasoning and moral development of corporate managers. The role of information technology (IT) in the ethical dilemmas is becoming more evident as virtual environments become increasingly popular, organizations adopt digital form of record keeping, and the…

LIQUIDITY MANAGEMENT AND CORPORATE RISK

Directory of Open Access Journals (Sweden)

Fenyves Veronika

2011-07-01

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

The Origin and Constitution of Facilities Management as an integrated corporate fuction

DEFF Research Database (Denmark)

Jensen, Per Anker

2008-01-01

Purpose – To understand how facilities management (FM) has evolved over time in a complex public corporation from internal functions of building operation and building client and the related service functions to become an integrated corporate function. Design/methodology/approach – The paper...... is based on results from a research project on space strategies and building values, which included a major longitudinal case study of the development of facilities for the Danish Broadcasting Corporation (DR) over time. The research presented here included literature studies, archive studies...... and a fully integrated corporate Facilities Management function are established. Research limitations/implications – The paper presents empirical evidence of the historical development ofFMfrom one case and provides a deeper understanding of the integration processes that are crucial to FM and which can...

Principles of data management facilitating information sharing

CERN Document Server

Gordon, Keith

2013-01-01

Data is a valuable corporate asset and its effective management can be vital to success. This professional guide covers all the key areas of data management, including database development and corporate data modelling. The new edition covers web technology and its relation to databases and includes material on the management of master data.

Strategic human resource management and corporate social responsibility: Evidence from Emerging Markets

OpenAIRE

Rosolen, Talita; Maclennan, Maria Laura Ferranty

2016-01-01

Corporate social responsibility practices are increasingly being adopted and legitimized in business and they impact the strategic and operational levels in various areas. The integration of these criteria and practices in the strategic management involves many factors, and human resource management is an essential aspect for the accomplishment of such initiative. Thus, this paper associates the relationship among corporate social responsibility (CSR) various dimensions (strategic, ethical, s...

Institutional innovation in less than ideal conditions: Management of commons by an Alaska Native village corporation

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Dixie Dayo

2009-09-01

Full Text Available Alaska Natives have experienced less than ideal conditions for engaging in management of their homeland commons. During the first 100 years after the Treaty of Cession of 1867, Alaska Natives received limited recognition by the United States. The Alaska Native Claims Settlement Act of 1971 (ANCSA was signed into law by President Richard Nixon after tedious negotiations by Alaska Natives, the United States Congress, and special interest groups. As part of the settlement, 12 regional corporations and over 200 village corporations were established to receive fee title to 40 million acres of land and a cash settlement of $962.5 million for lands lost. This arrangement has been considered by some as an act of social engineering to assimilate Alaska Natives into a capitalist economy. In spite of the goal of assimilation, Alaska Natives have utilized ANCSA to strengthen their indigenous identity and revitalize their cultural traditions. This paper examines the innovative efforts of Alaska Natives to successfully manage their commons despite the introduction of new and foreign institutions. Since the passing of ANSCA, Alaska Natives have cultivated good skills to navigate and modify legal systems and engage bureaucracies with considerable success. More than 36 years after the passage of ANCSA, most Alaska Native homelands remain intact in ways not previously imagined. Village corporations have used a number of legal methods to allocate land to shareholders, manage ownership of stocks, and contribute to the Alaska economy. ANCSA provided no special aboriginal rights for harvesting and management of fish and wildlife. Resultant rural-urban conflicts have been confronted with a novel mix of agency-Native cooperation and litigation. Although aspects of the arrangement are not ideal, the conditions are not hopeless. Our paper explores the hypothesis that while formal institutions matter, informal institutions have considerable potential to generate

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

Science.gov (United States)

2012-12-26

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

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

Science.gov (United States)

2013-11-06

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

An exploration of the role of records management in corporate governance in South Africa

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Mpho Ngoepe

2013-08-01

Objectives: Utilising the King report III on corporate governance as a framework, this quantitative study explores the role of records management in corporate governance in governmental bodies of South Africa. Method: Report data were collected through questionnaires directed to records managers and auditors in governmental bodies, as well as interviews with purposively selected auditors from the Auditor-General of South Africa. Data were analysed using various analytical tools and through written descriptions, numerical summarisations and tables. Results: The study revealed that records management is not regarded as an essential component for corporate governance. Records management is only discussed as a footnote; as a result it is a forgotten function with no consequences in government administration in South Africa. The study further revealed that most governmental bodies have established internal audit units and audit committees. However, records-management professionals were excluded from such committees. Conclusion: The study concludes by arguing that if records management is removed as a footnote of the public-sector operations and placed in the centre of operational concern, it will undoubtedly make a meaningful contribution to good corporate governance.

Public Works Department Maintenance Management Information System

Science.gov (United States)

1976-06-01

Associates, Inc., 1974. 2. Ansoff , Igor H. , Corporate Strategy , McGraw-Hill Book Co., 1965. 3. Anthony, Robert N. , Planning and Control Systems, A...hierarchy of information systems. Ansoff describes management decision-making in three categories as strategic, administrative and operating decisions [Re...involve the firm’s goals, objectives, diversification, product-mix, markets, and growth. Ansoff also notes these other differences: 76 (1) operating

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

Improving Information Support of Scientific, Technical and Innovation Development of Khmelnytskyi Region Economy Through Creation of Corporate Information and Analytical System

Directory of Open Access Journals (Sweden)

Kravchuk, V.V.

2014-01-01

Full Text Available The article presents a technique of forming information array of the corporate information-analytical system of Khmelnitsky region . It provides for the organization of information exchange between different information systems of enterprises, institutions and organizations — members of the corporate information-analytical system.

A Decision Support System for Corporations Cybersecurity Management

OpenAIRE

Roldán-Molina, G.; Almache-Cueva, M.; Silva-Rabadão, C.; Yevseyeva, Iryna; Basto-Fernandes, V.

2017-01-01

This paper presents ongoing work on a decision aiding software intended to support cyber risks and cyber threats analysis of an information and communications technological infrastructure. The software will help corporations Chief Information Security Officers on cyber security risk analysis, decision-making, prevention measures and risk strategies for the infrastructure and information assets protection.

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

Directory of Open Access Journals (Sweden)

T. Diana L. van Aduard de Macedo-Soares

2010-01-01

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

Management Culture as Part of Organizational Culture in the Context of Corporate Social Responsibility Implementation

Directory of Open Access Journals (Sweden)

Jolita Vveinhardt

2017-10-01

Full Text Available The article is theoretically based on management culture as part of the formal organizational culture, separately reviewing some of its elements. Expert evaluation organization, process and results of the instrument shaped by the authors and meant for qualitative research are briefly presented. The structure of the instrument is detailed by presenting its component parts and explanations. The research was carried out by interviewing the top managers of two big manufacturing company groups consisting of six enterprises. The article presents passages of an interview with the top managers of the six companies, revealing management culture as part of the formal organizational culture expression aiming to implement corporate social responsibility. It should be emphasized that the companies of both groups are preparing to become socially responsible and this results in the timeliness and importance of the research. Structured interviewing method was applied for the research, and the substantive content of the interview included strategy, organizational structure, rules and regulations, technologies, processes, information systems, control and incentive issues. The results of the research show that in both groups of the manufacturing companies management culture and corporate social responsibility, analysing them in terms of formal organizational culture, are perceived in very narrow aspects and their development is not part of the organizations’ strategic goals. The results of the study suggest that the ideas of corporate social responsibility cannot be implemented in a consistent way unless they are integrated into the formal part of organisational culture which plays an instrumental role.

Contextualizing Individual Competencies for Managing the Corporate Social Responsibility Adaptation Process

NARCIS (Netherlands)

Osagie, E.R.; Wesselink, R.; Blok, V.; Mulder, M.

2016-01-01

Companies committed to corporate social responsibility (CSR) should ensure that their managers possess the appropriate competencies to effectively manage the CSR adaptation process. The literature provides insights into the individual competencies these managers need but fails to prioritize them and

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.

ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY, DEFAULT RISK AND CONSERVATISM EFFECT TO EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANY WHOSE SHARES INCORPORATED IN INDONESIA SHARIA STOCK INDEX

Directory of Open Access Journals (Sweden)

Budi Gautama Siregar

2018-05-01

Full Text Available The purpose of this research is to examine and analyze Good Corporate Governance in moderating the relationship between Corporate Social Responsibility (as measured by economic, environmental and social, Default Risk (as measured by debt to equity ratio and debt to assets ratio and Conservatism (as measured by earning / stock return relation, accruals and net assets Earnings Management. The sample used is a manufacturing company during the period 2011- 2015. The total sample used is 170 samples. Sampling technique used is saturated sample method. The analytical model used in this research with Structural Equation Modeling. The results showed that Corporate Social Responsibility, as measured by the economy and environment, has a positive and significant effect on earning management, while Corporate Social Responsibility measured by social have negative and significant effect to earning management. Default risk, as measured by debt to equity ratio and debt to asset ratio, has positive and significant effect on Earnings Management. Also, conservatism measured by earning / stock return relation and accrual has adverse and insignificant effect on earning management. Good Corporate Governance moderates weakening the effect of Corporate Social Responsibility as measured by economic, environmental to Earnings Management. Meanwhile, the interaction of Corporate Social Responsibility proxy by social with good corporate governance has a positive and significant effect. Good Corporate Governance moderates weakening the effect of default risk measured by debt to equity ratio on Earnings Management, while the interaction between default risk measured by debt to asset ratio with good corporate governance has positive and insignificant effect, so GCG does not moderate the effect of default risk as measured by debt to asset ratio to Earnings Management. Another result was that good Corporate governance does not moderate Conservatism effect measured by Earning

Human element of corporate espionage risk management : literature review on assessment and control of outsider and insider threats

OpenAIRE

Sandberg, Jarkko

2015-01-01

The primary purpose of this study is to determine how suitable human risk management con- trols are against corporate espionage. Information risks are ascending problem with corpora- tions all over the world. Cyber attacks are commonplace, and the attackers are often trying to compromise valuable data assets. These malicious targeted attacks are bypassing traditional information security controls; therefore, organizations are endangered by these threats. Since the traditional information secu...

Perspectives on the University as a Business: The Corporate Management Structure, Neoliberalism and Higher Education

Science.gov (United States)

Taylor, Arthur

2017-01-01

In the past three decades, the administration of many institutions of higher education have progressed towards a corporate style management structure. What has been a collegial, collaborative approach to managing the institution has given way to a top-down, corporate style management intensely focused on revenues, and directing rather than…

Earnings Management and Corporate Social Responsibility

OpenAIRE

Benjamin Uyagu; Alexander Olawumi Dabor

2017-01-01

This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...

INFORMATION-ANALYTICAL SYSTEM OF EDUCATIONAL MANAGEMENT

Directory of Open Access Journals (Sweden)

Y. Tryus

2011-05-01

Full Text Available The conceptual approaches to create the information-analytical system of educational management, which used modern methods of decision-making and simulation, web-technology are considered. The main criteria for selection of system development are: openness, free of charge, easy of use and independence of system software and hardware. The technology and the system itself meets the requirements as: focus on national and international standards in higher education, compliance with service-oriented architecture, ensure stable operation for a large number of users, support a clear division of users rights to obtain and change information resources, modularity of final product and its ability to integrate into the university corporate information system.

Department of Energy Waste Information Network: Hazardous and mixed waste data management

International Nuclear Information System (INIS)

Fore, C.S.

1990-01-01

The Department of Energy (DOE) Waste Information Network (WIN) was developed through the efforts of the DOE Hazardous Waste Remedial Actions Program (HAZWRAP) Support Office (SO) to meet the programmatic information needs of the Director, Office of Environmental Restoration and Waste Management. WIN's key objective is to provide DOE Headquarters (HQ), DOE Operations Offices, and their contractors with an information management tool to support environmental restoration and waste management activities and to promote technology transfer across the DOE complex. WIN has evolved in various stages of growth driven by continued identification of user needs. The current system provides seven key features: technical information systems, bulletin boards, data file transfer, on-line conferencing, formal concurrence system, electronic messaging, and integrated spreadsheet/graphics. WIN is based on Digital Equipment Corporation;s (DEC) VAXcluster platform and is currently supporting nearly 1,000 users. An interactive menu system, DEC's ALL-IN-1 (1), provides easy access to all applications. WIN's many features are designed to provide the DOE waste management community with a repository of information management tools that are accessible, functional, and efficient. The type of tool required depends on the task to be performed, and WIN is equipped to serve many different needs. Each component of the system is evaluated for effectiveness for a particular purpose, ease of use, and quality of operation. The system is fully supported by project managers, systems analysts, and user assistance technicians to ensure subscribers of continued, uninterrupted service. 1 ref

Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

OpenAIRE

Markus Stiglbauer

2011-01-01

The sustainability and responsibility of corporate strategic management has become an important issue in recent years, not only against the background of the current financial and economic crisis. Companies are expected not only to succeed economically, but also ecologically and socially. Companies can use the issue of corporate responsibility to capture new markets and opportunities. But new requirements arise. Thus, stakeholders may exert pressure on companies to assume social responsibilit...

Integrating Records Management (RM) and Information Technology (IT)

Energy Technology Data Exchange (ETDEWEB)

NUSBAUM,ANNA W.; CUSIMANO,LINDA J.

2000-03-02

Records Managers are continually exploring ways to integrate their services with those offered by Information Technology-related professions to capitalize on the advantages of providing customers a total solution to managing their records and information. In this day and age, where technology abounds, there often exists a fear on the part of records management that this integration will result in a loss of identity and the focus of one's own mission - a fear that records management may become subordinated to the fast-paced technology fields. They need to remember there is strength in numbers and it benefits RM, IT, and the customer when they can bring together the unique offerings each possess to reach synergy for the benefit of all the corporations. Records Managers, need to continually strive to move ''outside the records management box'', network, expand their knowledge, and influence the IT disciplines to incorporate the concept of ''management'' into their customer solutions.

Principles of Data Management Facilitating Information Sharing

CERN Document Server

Gordon, Keith

2007-01-01

Organisations increasingly view data as a valuable corporate asset and its effective management can be vital to success. This professional guide covers all the key areas including database development, data quality and corporate data modelling. It provides the knowledge and techniques required to successfully implement the data management function.

Information Assurance Security in the Information Environment

CERN Document Server

Blyth, Andrew

2006-01-01

Intended for IT managers and assets protection professionals, this work aims to bridge the gap between information security, information systems security and information warfare. It covers topics such as the role of the corporate security officer; Corporate cybercrime; Electronic commerce and the global marketplace; Cryptography; and, more.

78 FR 26651 - Notice of Proposed Information Collection; Comment Request: Financial Statement of Corporate...

Science.gov (United States)

2013-05-07

... Information Collection; Comment Request: Financial Statement of Corporate Application for Cooperative Housing... ``Financial Statement of Corporate Application for Cooperative Housing Mortgage'' form provides HUD with... submission of responses. This Notice also lists the following information: Title of Proposal: Financial...

Failing the market, failing deliberative democracy: How scaling up corporate carbon reporting proliferates information asymmetries

Directory of Open Access Journals (Sweden)

Ingmar Lippert

2016-10-01

Full Text Available Corporate carbon footprint data has become ubiquitous. This data is also highly promissory. But as this paper argues, such data fails both consumers and citizens. The governance of climate change seemingly requires a strong foundation of data on emission sources. Economists approach climate change as a market failure, where the optimisation of the atmosphere is to be evidence based and data driven. Citizens or consumers, state or private agents of control, all require deep access to information to judge emission realities. Whether we are interested in state-led or in neoliberal ‘solutions’ for either democratic participatory decision-making or for preventing market failure, companies’ emissions need to be known. This paper draws on 20 months of ethnographic fieldwork in a Fortune 50 company’s environmental accounting unit to show how carbon reporting interferes with information symmetry requirements, which further troubles possibilities for contesting data. A material-semiotic analysis of the data practices and infrastructures employed in the context of corporate emissions disclosure details the situated political economies of data labour along the data processing chain. The explicit consideration of how information asymmetries are socially and computationally shaped, how contexts are shifted and how data is systematically straightened out informs a reflexive engagement with Big Data. The paper argues that attempts to automatise environmental accounting’s veracity management by means of computing metadata or to ensure that data quality meets requirements through third-party control are not satisfactory. The crossover of Big Data with corporate environmental governance does not promise to trouble the political economy that hitherto sustained unsustainability.

A Study of Social Information and Corporate Social Accounting

OpenAIRE

Nakajima, Teruo

1996-01-01

This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Directory of Open Access Journals (Sweden)

Francis Chinedu Egbunike

2017-12-01

Full Text Available Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

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

Science.gov (United States)

2010-12-15

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

Information-communication technologies in formation of corporate culture of higher school

Directory of Open Access Journals (Sweden)

Алла Борисовна Денисова

2012-06-01

Full Text Available The corporate culture of high school possesses a powerful educational potential and it is a condition of formation of readiness and successful adaptation of the graduating student in his life after studies to environment. The corporate culture is formed by means of all forms of student's activity, but is the most effective in nonlearning sphere. To be modern and actual, the nonlearning activity, directed on formation of the corporate competence of students, demands making a system of technical and informational support.

Individual Values and Sensitivity to Corporate Ethical Responsibility of Business Students and Managers

NARCIS (Netherlands)

Perrinjaquet, A.; Furrer, O.F.G.

2005-01-01

This study investigates the relationship between individual values and sensitivity to corporate ethical responsibility (CER) among current business students and practicing managers. Using Schwartz’s values typology and Maignan and Ferrell’s corporate ethical responsibility operationalization, survey

The emerging role of corporate information systems: An example from the area of business process-oriented learning

Directory of Open Access Journals (Sweden)

Stergioulas, L.K.

2008-01-01

Full Text Available Emerging business requirements, stemming from a holistic view over an organisation’s activities, place additional pressure on technical infrastructures and call for operational agility and a better alignment between business and technology. Business process oriented learning unites corporate training and business process management. Given the importance of an organisation’s human capital to business success, aligning individual training with business priorities, becomes a key challenge. The implementation of this new business service entails integrating learning into daily working tasks and putting in place mechanisms for the effective management of business processes, organisational roles, competencies and learning processes, to reduce the time to fill competency gaps and to build proficiency according to evolving business needs. In this paper we outline the main characteristics of this approach and provide insights regarding the changing role of the involved corporate information systems and the multiple aspects of the integration work.

Managing corporate visual identity : exploring the differences between manufacturing and service, and profit-making and nonprofit organizations

NARCIS (Netherlands)

van den Bosch, Annette; de Jong, Menno; Elving, Wim

2006-01-01

Corporate Visual Identity (CVI) is a crucial part of the identity of any organization. Most research on managing corporate identity deals with the strategic development of corporate identity and the design and effects of specific elements of the CVI. This study focuses on an aspect of CVI management

The Role of Corporate Governance as a Leverage Moderating and Free Cash Flow on Earnings Management

Directory of Open Access Journals (Sweden)

Reni Yendrawati

2017-07-01

Full Text Available According to agency theory there were separation of function between principal and agent. This separation created different interest between principal and agent. This condition occurs because of the asymmetric information that agent more knew company information than principal. Therefore, it was interesting to study the actions of management.This research aimed to analyze the influence of leverage and free cash flow to earning management and the ability to analyze the influence corporate governance consisting of managerial ownership, institutional ownership, independent commissioner, and audit committee in influencing earnings management on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2014. The results showed that leverage significantly influence to earnings management and free cash flow significantly influence to earnings management moderating variables that influence the relationship of leverage to earnings management is managerial ownership, independent commissioner,audit committee, and moderating variables that influence the relationship of free cash flow to earning management was managerial ownership and institutional ownership.

INFORMATION-ANALYTICAL LEARNING MANAGEMENT SYSTEM UNIVERSITIES

Directory of Open Access Journals (Sweden)

Yu. Tryus

2016-12-01

Full Text Available We consider conceptual approaches to creation of information systems, learning management school, which uses modern methods of decision-making and simulational modeling, web-technologies. The main criteria for the selection of development tools of the system are: openness, free of charge, easy to use and independence from system software and hardware. The chosen technology and the system itself satisfies such requirements as: focus on national and international standards in the field of higher education, adherence to service-oriented architecture, ensuring stable operation with a large number of users, support for a clear division of user rights to obtain and change information resources, software modularity the final product and its ability to integrate into the corporate information system of the university

Delivery of community information service as corporate social ...

African Journals Online (AJOL)

This necessitated the study, with a view to ascertaining if librarians in academic institutions, considering their location in rural areas, are involved in corporate social responsibility (CSR) by way of providing library and information services in communities? Using four federal tertiary institutions in Imo and Ebonyi states, South ...

EPA Center for Corporate Climate Leadership

Science.gov (United States)

EPA's Center for Corporate Climate Leadership is a comprehensive resource to help organizations measure & manage GHG emissions. The Center provides technical tools, educational resources, opportunities for information sharing & highlights best practices.

Comparison of risk management regulation from a corporate governance perspective within the German and united states legal areas

Directory of Open Access Journals (Sweden)

Remmer Sassen

2014-11-01

Full Text Available Risk management is one of the main corporate governance components or management tasks. This paper details a comparison of risk management regulation from a corporate governance perspective of listed stock corporations in Germany and the United States (U.S.. Obviously, there are differences and commonalities between the national legal norms and the regulatory levels of risk management in both countries. The comparison helps to understand different traditions and practices in terms of how significant corporate governance rules are for risk management. Therefore, this article intends to inspire future research on the regulation of risk management across different regions and explore the relevance of national interests in the regulation of risk management. A principal finding of the comparison is that the U.S. corporate governance system seems to be more strongly regulated than the German system. This results from the powerful and coordinating role of the U.S. Securities and Exchange Commission (SEC. Thus, the seemingly more liberal system of non-binding standards in the U.S. has a higher impact on the regulation of risk management than in Germany.

The Impact of Corporate Social Responsibility Information Richness on Trust

Directory of Open Access Journals (Sweden)

Rafeah Mat Saat

2014-06-01

Full Text Available Corporate Social Responsibility (CSR is a concept that describes the relationship between company  and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition. The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.

Integrated project management information systems: the French nuclear industry experience

International Nuclear Information System (INIS)

Jacquin, J.-C.; Caupin, G.-M.

1990-01-01

The article discusses the desirability of integrated project management systems within the French nuclear power industry. Change in demand for nuclear generation facilities over the last two decades has necessitated a change of policy concerning organization, cost and planning within the industry. Large corporate systems can benefit from integrating equipment and bulk materials tracking. Project management for the nuclear industry will, in future, need to incorporate computer aided design tools and project management information systems data bases as well as equipment and planning data. (UK)

Integrated project management information systems: the French nuclear industry experience

Energy Technology Data Exchange (ETDEWEB)

Jacquin, J.-C.; Caupin, G.-M.

1990-03-01

The article discusses the desirability of integrated project management systems within the French nuclear power industry. Change in demand for nuclear generation facilities over the last two decades has necessitated a change of policy concerning organization, cost and planning within the industry. Large corporate systems can benefit from integrating equipment and bulk materials tracking. Project management for the nuclear industry will, in future, need to incorporate computer aided design tools and project management information systems data bases as well as equipment and planning data. (UK).

STRATEGIC ANALYSIS OF THE EFFECTIVE DEVELOPMENT OF INDUSTRIAL ENTERPRISES ON THE BASIS OF THE USE OF “CORPORATE INNOVATION MANAGEMENT CHART”

Directory of Open Access Journals (Sweden)

Yuliia Klius

2017-12-01

Full Text Available Intensification of innovation activity of enterprises requires a qualitatively new organization of interconnections and interaction between all participants of the innovation process. The spreading of forms of corporate ownership and management in Ukraine has led to the development of corporate governance, whose strategic focus is becoming a top priority in the management of industrial enterprises. The introduction of an effective corporate innovation management system enhances competitiveness and economic efficiency by ensuring due attention to the interests of investors, management, and other participants in corporate relations; financial transparency, the introduction of effective management and control rules. The purpose of the article is to substantiate the use of “corporate innovation management chart” at industrial enterprises in conducting a strategic analysis of their effective development. Methodology. Methodological basis of the work is a set of methods and principles of scientific knowledge, general and special methods and techniques used during the study. The theoretical basis of the research is fundamental positions of the general theory of systems and innovation management, the theory of corporate management, scientific works of domestic and foreign scholars in the field of innovation management and corporate governance. The legal framework of the study is the current legislative and regulatory documents regulating the innovation activity of enterprises and corporate governance. For the achievement of the set purpose during writing of the article, the following methods are used: method of system analysis (for the definition of conditions of functioning of the corporate system of management of innovations; modelling (in the development of a mechanism for managing the effective development of an industrial enterprise with the use of “corporate innovation management chart”; graphic (for a visual representation of stages of

Earnings Management and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Benjamin Uyagu

2017-09-01

Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

76 FR 37111 - Access to Confidential Business Information by Computer Sciences Corporation and Its Identified...

Science.gov (United States)

2011-06-24

... Business Information by Computer Sciences Corporation and Its Identified Subcontractors AGENCY: Environmental Protection Agency (EPA). ACTION: Notice. SUMMARY: EPA has authorized its contractor, Computer Sciences Corporation of Chantilly, VA and Its Identified Subcontractors, to access information which has...

Dynamic Modelling of a Knowledge Management System Evolution for a Technological Corporation

International Nuclear Information System (INIS)

Pershukov, V.; Belenkaya, N.; Sheveleva, S.; Kuptsov, I.; Andrianov, A.; Fesenko, G.

2016-01-01

Full text: The paper describes a dynamic mathematical model of a knowledge management system for a technological corporation. The model consists of three equations for generalized variables which characterize the human capacity, accumulated knowledge and profits interrelated by means of the Cobb–Douglas production function. The presented model is intended to simulate the system evolution over time including identification of possible catastrophic behavior of the system and can be used to solve various problems of forecasting the development of knowledge management systems in technological corporations, and assess the effectiveness of organizational measures aimed at improving the system efficiency. Using this model, it is possible to simulate the system evolution over time and conduct scenario research in the changing internal and external conditions as well as select the optimal system parameters in order to achieve certain goals and formulate requirements for the system components. The authors present the results of applying this model in simulating the dynamics of the knowledge management system development in a technological corporation and discuss some methodological issues related to the mathematical modeling of processes and models of knowledge management. (author

The Transparency of Reporting Information as a Guarantee to the Sustainable Development of Corporate Structures

Directory of Open Access Journals (Sweden)

Ivchenko Viktoriia V.

2017-05-01

Full Text Available In the article, the author substantiates the view that one of the problematic aspects of the modern corporate reporting model is its low transparency, imperfection of the methods for generating indicators, which in turn does not allow for a comprehensive analysis of the activity of corporate structure. As a possible variant to improve the existing reporting model, it has been suggested to consider the basic concepts of sustainable development when disclosing information. In this context, corporate structures should also disclose the social and environmental aspects for a wide range of users – stakeholders. In the process of research, direct correlation between the transparency of banking information and the achievement of sustainable development has been substantiated; cautions regarding the asymmetry in information of banking institutions have been considered. Directions for further scientific research could be a study on the two-way communication system between the corporate structure and users of information; developing an integrated system of assessments of transparency and its impact on the sustainable development of corporate structure.

Business Models for Corporate Innovation Management

DEFF Research Database (Denmark)

Brem, Alexander; Trapp, Martin; Voigt, Kai-Ingo

2018-01-01

or a specific product innovation. From a body of extant literature, we develop a BMI identification tool which is then tested by senior managers from four large European corporations to assess whether innovation efforts represent BMI. The tool operationalises BMI and offers straightforward criteria......Business model innovation (BMI) is the process of integrating a new logic of doing business into an established firm to improve profitability or to capitalise on new business opportunities. However, existing research offers only limited clarity on BMI compared to business model upgrades...

An integrated management systems approach to corporate social responsibility.

NARCIS (Netherlands)

Asif, M.; Searcy, C.; Zutshi, A.; Fisscher, O.A.M.

2011-01-01

A great deal of research has emphasized the strategic management of corporate social responsibility (CSR). However, gaps remain on how CSR can be effectively integrated with existing business processes. One key question remaining is how to design business processes so that they accommodate

Liquidity management and corporate investment during a financial crisis

NARCIS (Netherlands)

Campello, M.; Giambona, E.; Graham, J.R.; Harvey, C.R.

2011-01-01

This article uses a unique dataset to study how firms managed liquidity during the 2008- 2009 financial crisis. Our analysis provides new insights on interactions between internal liquidity, external funds, and real corporate decisions, such as investment and employment. We first describe how

Have Trends in Corporate Environmental Management Influenced Companies' Competitiveness?

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

2006-01-01

. The question is, however, whether managers perceive corporate environmental initiatives as a challenge leading to new strategic options and, eventually, increased competitiveness, or whether they regard it as yet another burden. Based on a number of surveys, this paper discusses contemporary trends...

MANAGEMENT OF ECONOMIC AND FINANCIAL STRATEGY INDUSTRIAL CORPORATION

Directory of Open Access Journals (Sweden)

K. B. Dobrova

2010-01-01

Full Text Available Issues related to creation of tools making it possible to efficiently control financial and economic production capability of industrial corporations making part of Russian military-industrial complex are discussed on example of an aviation enterprise. A system of balanced indicators is proposed to be used to develop corporation’s adaptive management strategies.

Decision Making Based On Management Information System and Decision Support System

Directory of Open Access Journals (Sweden)

Şükrü Ada

2015-04-01

Full Text Available Information hasbecome an essentialresource for managing modern organizations. This is so because today’sbusiness environment is volatile, dynamic, turbulent and necessitates the burgeoning demand for accurate, relevant, complete,timely and economical information needed to drive the decision-making process in order to accentuate organizational abilities to manage opportunities and threat. MIS work on online mode with an average processing speed. Generally, it is used by low level management. Decision support system are powerful tool that assist corporate executives, administrators and other senior officials in making decision regarding the problem. Management Information Systems is a useful tool that provided organized and summarized information in a proper time to decision makers and enable making accurate decision for managers in organizations. This paper will discuss the concept, characteristics, types of MIS, the MIS model, and in particular it will highlight the impact and role of MIS on decision making.

Imperatives of Bridging the Audit Expectation Gap and Enhancing the Credibility of Corporate Financial Information

Directory of Open Access Journals (Sweden)

John Otalor

2013-07-01

Full Text Available he study sought to ascertain if reducing the audit expectation gap would led to greater public confidence in corporate financial information. Self-administered questionnaires were used in the study. The data generated from the responses of the subjects were analyzed using descriptive and statistical analysis through the computer (Eview3.1.   The result showed that the higher the audit expectation gap, the higher the negative impact on the credibility of corporate financial reports. Thus, audit expectation gap creates doubt on the reliability of financial statements. Based on the findings and conclusion, it was recommended that the scope of auditors’ responsibilities should be expanded; companies should create a forum for regular interface between management, auditors and financial statement users to enhance confidence in financial reports and strengthening the audit committee and regulatory oversight of auditors to enhance their respective performances.

Management of Corporate Culture through Local Managers' Training in Foreign Companies in China: A Qualitative Analysis

Science.gov (United States)

Zhao, Crystal L.

2005-01-01

Corporate culture is a complex phenomenon in foreign companies located in the People's Republic of China. For the management team of an international enterprise, it is a challenging task to manage cultural differences. Education and training provided to local managers might be one of the important solutions. Therefore, this study explores the…

SiGesDoC: The CIEMAT corporate document and records management system. A tool for managing, saving and disseminating knowledge

International Nuclear Information System (INIS)

Martin Santamaria, E.; Gonzalez Giralda, C.; Bustelo, C.; Gorostiza, C.

2008-01-01

The need to manage, save and disseminate technical scientific knowledge as part of the technology transfer process requires the implementation of Corporate Document and Records Management Systems that support a cultural change in the management of documentation generated in organizations as a result of their research work. In the CIEMAT, most knowledge is developed in R and D projects led by scientists and technologists and managed by the research support personnel and, therefore, it is very important to efficiently manage and control the life cycles of these projects. This article describes the implementation of a corporate document and records management system in the CIEMAT. (Author)

[Extraction of management information from the national quality assurance program].

Science.gov (United States)

Stausberg, Jürgen; Bartels, Claus; Bobrowski, Christoph

2007-07-15

Starting with clinically motivated projects, the national quality assurance program has established a legislative obligatory framework. Annual feedback of results is an important means of quality control. The annual reports cover quality-related information with high granularity. A synopsis for corporate management is missing, however. Therefore, the results of the University Clinics in Greifswald, Germany, have been analyzed and aggregated to support hospital management. Strengths were identified by the ranking of results within the state for each quality indicator, weaknesses by the comparison with national reference values. The assessment was aggregated per clinical discipline and per category (indication, process, and outcome). A composition of quality indicators was claimed multiple times. A coherent concept is still missing. The method presented establishes a plausible summary of strengths and weaknesses of a hospital from the point of view of the national quality assurance program. Nevertheless, further adaptation of the program is needed to better assist corporate management.

Integrated Communications at America's Leading Total Quality Management Corporations.

Science.gov (United States)

Gronstedt, Anders

1996-01-01

Examines how to create organizational processes that allow communication professionals with a variety of expertise to support each other through coordination and integration. Studies eight of America's leading total quality management corporations, including AT&T, Federal Express, Saturn, and Xerox. Explores how various total quality…

Corporate real estate management stratgies in Dutch higher education

NARCIS (Netherlands)

Theo van der Voordt; Ronald Beckers

2014-01-01

Purpose This paper aims to explore the management approaches concerned with the process of aligning Corporate Real Estate (CRE) with organizational goals on a strategic level and regarding day-to-day operating activities in higher education institutes. Methodology/approach – The paper first outlines

75 FR 39044 - Unisys Corporation, Technology Business Segment, Unisys Information Technology Division, Formerly...

Science.gov (United States)

2010-07-07

..., Technology Business Segment, Unisys Information Technology Division, Formerly Known as BETT, Including... Assistance on April 29, 2010, applicable to workers of Unisys Corporation, Technology Business Segment... employees under the control of the Plymouth, Michigan location of Unisys Corporation, Technology Business...

45 CFR 2508.9 - What officials are responsible for the security, management and control of Corporation record...

Science.gov (United States)

2010-10-01

..., management and control of Corporation record keeping systems? 2508.9 Section 2508.9 Public Welfare... IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 2508.9 What officials are responsible for the security, management and control of Corporation record keeping systems? (a) The Director of Administration and Management...

International Development Research Centre Corporate Policy Travel

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

André Lavoie

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

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....

Corporate governance and proactive environmental management in Novo Hamburgo and neighbouring cities, Brazil

Directory of Open Access Journals (Sweden)

R Naime

Full Text Available This study compiled data on environmental auditing and voluntary certification of environment-friendly businesses of the Commercial and Industrial Association of Novo Hamburgo, Campo Bom and Estância Velha and analysed them according to classical environmental management principles: sustainable development and corporate governance. It assessed the level of application of the concepts of corporate governance to everyday business in companies and organisations and estimated how the interconnection and vertical permeability of these concepts might help to make bureaucratic environmental management systemic, proactive and evaluative, changes that may add great value to the operations evaluated. Results showed that, when analysing only audited items not directly defined in legislation, no significant changes were identified. The inclusion of more advanced indices may promote the transition from bureaucratic management, which meets regulated environmental standards only satisfactorily, into proactive and systemic environmental management, which adds value to companies and helps to perpetuate them. Audited and analysed data did not reveal actions that depend on the internal redistribution of power and the interconnection or verticality of attitudes that may materialize concepts of corporate governance.

Corporate governance and proactive environmental management in Novo Hamburgo and neighbouring cities, Brazil.

Science.gov (United States)

Naime, R; Spilki, F R; Nascimento, C A

2015-05-01

This study compiled data on environmental auditing and voluntary certification of environment-friendly businesses of the Commercial and Industrial Association of Novo Hamburgo, Campo Bom and Estância Velha and analysed them according to classical environmental management principles: sustainable development and corporate governance. It assessed the level of application of the concepts of corporate governance to everyday business in companies and organisations and estimated how the interconnection and vertical permeability of these concepts might help to make bureaucratic environmental management systemic, proactive and evaluative, changes that may add great value to the operations evaluated. Results showed that, when analysing only audited items not directly defined in legislation, no significant changes were identified. The inclusion of more advanced indices may promote the transition from bureaucratic management, which meets regulated environmental standards only satisfactorily, into proactive and systemic environmental management, which adds value to companies and helps to perpetuate them. Audited and analysed data did not reveal actions that depend on the internal redistribution of power and the interconnection or verticality of attitudes that may materialize concepts of corporate governance.

Advanced information society (11)

Science.gov (United States)

Nawa, Kotaro

Late in the 1980's the information system of Japanese corporation has been operated strategically to strengthen its competitive position in markets rather than to make corporate management efficient. Therefore, information-oriented policy in the corporation is making remarkable progress. This policy expands the intelligence activity in the corporation and also leads to the extension of the market in an information industry. In this environment closed corporate system is transformed into open one. For this system network and database are important managerial resources.

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

Directory of Open Access Journals (Sweden)

Isabel Buil

2016-01-01

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

Managing corporate identities of non-profit organisations in the social welfare sector

Directory of Open Access Journals (Sweden)

Lida Holtzhausen

2013-03-01

Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

Choice of corporate risk management tools under moral hazard

Czech Academy of Sciences Publication Activity Database

Bena, Jan

-, č. 298 (2006), s. 1-43 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : risk management * corporate insurance * moral hazard Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp298.pdf

Choice of corporate risk management tools under moral hazard

Czech Academy of Sciences Publication Activity Database

Bena, Jan

-, č. 566 (2006), s. 1-41 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : risk management * corporate insurance * moral hazard Subject RIV: AH - Economics http://fmg.lse.ac.uk/publications/searchdetail.php?pubid=1&wsid=1&wpdid=800

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.

77 FR 1965 - Central Securities Corporation; Notice of Application

Science.gov (United States)

2012-01-12

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

76 FR 29212 - Information Collection; Submission for OMB Review, Comment Request

Science.gov (United States)

2011-05-20

... information collection request (ICR) entitled Financial Management Survey for review and approval in... Corporation is seeking approval of the Financial Management Survey which the Corporation uses to collect information from new grantees about their financial management systems. This allows the Corporation to meet...

Introductory analysis of sustainable consumption and production : Factors of corporate social responsibility management in Japan

OpenAIRE

八木, 迪幸; 國部, 克彦

2017-01-01

As an introductory analysis of sustainable consumption and production, this paper examines what factors influence corporate social responsibility management in Japan. Following some underlying theories (management control system; the neo-institutional theory; performance measurement systems; the stakeholder theory; the resource dependence theory), this paper conducts empirical studies using firm-level data. The first three studies examine what factors encourage corporate social responsibility...

Individual competencies for managers engaged in corporate sustainable management practices

NARCIS (Netherlands)

Wesselink, R.; Blok, V.; Leur, van S.; Lans, T.; Dentoni, D.

2015-01-01

Corporations increasingly acknowledge the importance of sustainable practices. Corporate social responsibility is therefore gaining significance in the business world. Since solving corporate social responsibility issues is not a routine job, every challenge in corporate social responsibility

Corporate social responsibility and the future health care manager.

Science.gov (United States)

Collins, Sandra K

2010-01-01

The decisions and actions of health care managers are oftentimes heavily scrutinized by the public. Given the current economic climate, managers may feel intense pressure to produce higher results with fewer resources. This could inadvertently test their moral fortitude and their social consciousness. A study was conducted to determine what corporate social responsibility orientation and viewpoint future health care managers may hold. The results of the study indicate that future health care managers may hold patient care in high regard as opposed to profit maximization. However, the results of the study also show that future managers within the industry may continue to need rules, laws, regulations, and legal sanctions to guide their actions and behavior.

76 FR 27311 - Cobb Customer Requesters v. Cobb Electric Membership Corporation, Cobb Energy Management...

Science.gov (United States)

2011-05-11

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL11-38-000] Cobb Customer Requesters v. Cobb Electric Membership Corporation, Cobb Energy Management Corporation, Cooperative Energy... April 26, 2011, Cobb Customer Requesters (CCR or Complainant) filed a complaint against Cobb Electric...

Current Status of Diversity Initiatives in Selected Multinational Corporations.

Science.gov (United States)

Wentling, Rose Mary; Palma-Rivas, Nilda

2000-01-01

Interviews with eight diversity managers in multinational corporations revealed a variety of domestic and international diversity initiatives, especially in leadership and management. Formal and informal methods were used to plan them. Business unit managers were responsible for implementation. Evaluation was difficult and time consuming. (SK)

Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information

Directory of Open Access Journals (Sweden)

Mirela Niculae

2017-06-01

Full Text Available This hereby works tries to identify the principles regarding the corporate governance and analyze the way in which such corporate governance templates influence the qualitative characteristics of the financial information. The execution of the governance means the obligation to implement the processes and structures corresponding to the management and the administration of the business and company’s operations, to provide their good operation. The final scope of the good corporate governance is to provide the efficiency, credibility and reliability of the organization. Solid governance means the settlement of certain fundamental principles defining the relationships between different actors clearly tracks the responsibilities and provides a correct operation of the decision making processes. Starting from the statement according to which the transparency and the quality of the corporate governance system are two concepts coexisting and relating intensively, associations among the characteristics of the shareholding and the information transparency level can be identified in the activity of the public interest entities. The relationships with the current or future investors, with the financers, with the investment analysts, with the media are of great importance for the accomplishment of the scopes related to the image and credibility of the public interest entity and mean a correct and fluent communication.

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 Innovation Management Framework Based On Design Thinking

DEFF Research Database (Denmark)

Efeoglu, Arkin; Møller, Charles; Serie, Michel

2014-01-01

This paper proposes use of an Innovation Management Framework through the roll-out of Design Thinking in a multi-national company by applying adequately framed organizational governance. An Innovation Management Framework based on the principles of Design Thinking is providing central pillars...... that not only ensure effective governance. The elevation both from Innovation Management to foster Design Thinking and vice versa the Design Thinking characteristics that strengthen the corporate innovativeness through governance is in focus. With the latter in mind, this paper therefor looks on Innovation...... to be governed. An Innovation Management Framework with principles of DT may avoid uncoordinated innovation capabilities. Ultimately innovation will not be an R&D topic anymore but become part for every employee’s job, irrespective of his or her position. In a previous paper DT characteristics were evaluated...

75 FR 45145 - Notice of Submission of Proposed Information Collection to OMB Financial Statement of Corporate...

Science.gov (United States)

2010-08-02

... Proposed Information Collection to OMB Financial Statement of Corporate Applicant for Cooperative Housing.... This notice also lists the following information: Title of Proposal: Financial Statement of Corporate... which HUD determines the cooperative member and group capacity to meet the financial requirements of a...

Strategic human resource management and corporate social responsibility: Evidence from Emerging Markets

Directory of Open Access Journals (Sweden)

Talita Rosolen

2016-09-01

Full Text Available Corporate social responsibility practices are increasingly being adopted and legitimized in business and they impact the strategic and operational levels in various areas. The integration of these criteria and practices in the strategic management involves many factors, and human resource management is an essential aspect for the accomplishment of such initiative. Thus, this paper associates the relationship among corporate social responsibility (CSR various dimensions (strategic, ethical, social and environmental and strategic human resource management (SHRM in companies operating in Brazil. We also aim to identify whether there is impact of other aspects on this relationship, namely: size, industry and company internationalization level (if national or multinational. Results show evidence that ethical CSR can be associated to SHRM. Environmental CSR showed marginal relation, and social and strategic CSR presented no significant association. Those results emphasize the need to further develop strategic actions of CSR into human resource management in emerging markets. Managers can also benefit from those findings, as it is possible to have a broad view of limitations and opportunities regarding the role played by human resource management in CSR.

The Influence of Corporate Governance Perception Index, Profit Management, and Industrial Type To Environmental Disclosure.

Directory of Open Access Journals (Sweden)

Amanda Chrysanti

2015-12-01

Full Text Available Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure.

A preliminary framework for corporate real estate sustainable management

Directory of Open Access Journals (Sweden)

Fauzi Nurul Sahida

2016-01-01

Full Text Available The global warming issue has motivated corporations to go green in their business operations including transforming from conventional real estate to green features real estate. However green CRE is more complex to manage due to a building’s significant impact on environmental, social and economic aspects. Thus the need to have a best practice guide or framework as reference is crucial. Unfortunately, no best practice guidelines on CRE management have been found to be sufficient as much uncertainty still exists on the sustainable performance measurement components. This research aims to explore and then summarize the present sustainable CREM practices and components relating to sustainable performance measurement integrating a sustainable theory that balances environmental, economic and social impacts. These act as indicators to measure the outcomes of the practice in the form of a generic model on sustainability preliminary framework for CRESM. The objectives of this research include identifying corporate real estate sustainable management (CRESM practice and components of sustainable performance measurement. The research uses content analysis method to analyse data gathered from literature and previous studies. The findings will be demonstrated in the form of a framework model on CRESM that will include14 CREM strategies and 15 components derived from analysis.

New Perspectives on Corporate Reporting: Social-Economic and Environmental Information

Directory of Open Access Journals (Sweden)

Camelia Iuliana Lungu

2007-11-01

Full Text Available In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting (Beretta, Bozzolan, 2004, pp. 303-305. Our research aims the participation to the professional judgment construction through conducting a survey of existing studies on corporate socio-economic and environmental disclosure. We focus on fundamental research which is related to inductive accounting theory and uses scientific methods for identification of corporate reporting theoretical and practical difficulties in European and international economic entities. To accomplish our objective, we take into consideration the studies on socio-economic and environmental reporting, already conducted at European and international level, the financial reporting experience and the Romanian experience on this area. We analyze the status of development in corporate reporting and environmental reporting standards and focus on the issues requested and their implications. Also, the paper allows new approaches regarding quality information reporting and its implementation into entities financial statements, ensuring premises for future research.

Corporate social capital and strategic management paradigm : a contingency view on organizational performance

NARCIS (Netherlands)

Leenders, Roger Th.A.J.; Gabbay, Shaul M.; Fiegenbaum, Avi

2001-01-01

The strategic management paradigm explains organizational performance through the alignment between environment, strategy, and reference points. We extend this paradigm by incorporating the role of interorganizational networks on firm performance, thus integrating strategic management and corporate

The Influence of Structure of Joint-Stock Property on the Efficiency of Corporate Management System of Domestic Enterprises

Directory of Open Access Journals (Sweden)

Trokhymchuk Viktoriia V.

2017-03-01

Full Text Available The article is aimed at exploring and analyzing the structure of joint-stock property of Ukrainian enterprises, as well as evaluating its impact on efficiency of the system of corporate management. By studying the results of the privatization of public enterprises and dynamics of the number of companies in recent years, a tendency towards reduction of their total number has been identified. It has been determined that the structure of joint-stock property of domestic enterprises is characterized by a high degree of its concentration. An analysis of the corporate management system of enterprises comparing with the best international practices has displayed a fairly low level of the corporate management efficiency of domestic companies. It has been determined that in these circumstances, consolidation of property in Ukraine became the tool for protecting enterprises from hostile takeover. Measures to eliminate factors, impeding the formation of effective ownership structure of joint-stock property and the related corporate management system, have been proposed. Prospects for further researches will be monitoring changes in the quality of corporate management and property structure of domestic enterprises, as well as studying the factors that cause them.

Information management system for KNGR

International Nuclear Information System (INIS)

Moon, Chankook; Yoo, Keunbae; Lee, Jinkie; Park, Jaemoon

1996-01-01

Information management system(IMS) is under development by Korea Electric Power COrporation(KEPCO) joined with KOrea Power Engineering Company(KOPEC) since early 1993 in accordance with Korean Next Generation Reactor(KNGR) project schedule, which is divided into three phases: Phase I(1993-1994), Phase II(1995-Feb.1998), Phase III(1998-2001). Necessity of creating IMS comes from two main purposes: one is from client requirement as described on Electric Power Research Institute(EPRI) Utility Requirement Document(URD) top-tier, the other is from supplier's need to improve productivity whatever it is motivated by management or working group. To satisfy both consumer's and producer's requirements we have set up goals of IMS, to provide configuration management based on network and reliable integrated data base through KNGR's life cycle: i.e.,chronologically, siting, designing, construction, operation and maintenance, and decommissioning. This paper will show what we have done to make the concept during Phase I, and what is a current problem and what will be done through Phase II and III

Information management system for KNGR

Energy Technology Data Exchange (ETDEWEB)

Moon, Chankook; Yoo, Keunbae; Lee, Jinkie [Korea Electric Power Corporation, Seoul (Korea, Republic of); Park, Jaemoon [Korea Power Engineering Co., Inc., Daejeon (Korea, Republic of)

1996-04-15

Information management system(IMS) is under development by Korea Electric Power COrporation(KEPCO) joined with KOrea Power Engineering Company(KOPEC) since early 1993 in accordance with Korean Next Generation Reactor(KNGR) project schedule, which is divided into three phases: Phase I(1993-1994), Phase II(1995-Feb.1998), Phase III(1998-2001). Necessity of creating IMS comes from two main purposes: one is from client requirement as described on Electric Power Research Institute(EPRI) Utility Requirement Document(URD) top-tier, the other is from supplier's need to improve productivity whatever it is motivated by management or working group. To satisfy both consumer's and producer's requirements we have set up goals of IMS, to provide configuration management based on network and reliable integrated data base through KNGR's life cycle: i.e.,chronologically, siting, designing, construction, operation and maintenance, and decommissioning. This paper will show what we have done to make the concept during Phase I, and what is a current problem and what will be done through Phase II and III.

HOFSTEDE’S CULTURAL DIMENSIONS AND MANAGEMENT IN CORPORATIONS

Directory of Open Access Journals (Sweden)

Alexandrina Cristina VASILE

2016-06-01

Full Text Available In many cases the success or failure in management is caused by the way leaders understand the cultural environment the companies develop. The leadership approach and rules applied increase or decrease performance in economies and companies. The paper describes the relation between management failure or success and the management adjustment to the cultural dimensions. People build organizations and rule them according to their values, but in the corporation field specific values might be successfully applied or implying the whole company failure. The analysis is made based on Hofstede research and having in mind his dimensions on a dynamic hypothetical case where there are taken into account cultural dimensions for Romania, Germany, Kazakhstan and United States of America.

Facilities Management and Corporate Real Estate Management as Value Drivers: How to Manage and Measure Adding Value

DEFF Research Database (Denmark)

Facilities Management (FM) and Corporate Real Estate Management (CREM) are two closely related and relatively new management disciplines with developing international professions and increasing academic attention. Both disciplines have from the outset a strong focus on controlling and reducing cost...... for real estate, facilities and related services. In recent years there has been a change towards putting more focus on how FM/CREM can add value to the organisation. The book is research based with a focus on guidance to practice. It offers a transdisciplinary approach, integrating academic knowledge from...

ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE

Directory of Open Access Journals (Sweden)

Popa Adina

2008-05-01

Full Text Available The paper highlights theoretical aspects regarding corporate mandatory and voluntary disclosure. Since financial and business reporting are important information sources for different stakeholders, especially for publicly traded companies, the business reporting is increasingly oriented to the need of different users. In order to make rational investment decisions, users of corporate annual and interim reports require an extensive range of information. The increasing needs of the users persuade different international bodies and researchers to investigate the improvements that can be done in business reporting. The results of those studies usually were different reporting models. Because voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers, we have considered as necessary to achieve a theoretical analysis of the main costs and profits of the voluntary disclosure policy.

Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

NARCIS (Netherlands)

Scholtens, Bert; Kang, Feng-Ching

2013-01-01

We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

Board composition, mimetic behaviour and corporate voluntary disclosures

Directory of Open Access Journals (Sweden)

Roshayani Arshad

2008-11-01

Full Text Available This study examines the effects of board composition and mimetic behaviour on the extent and credibility of corporate voluntary disclosure. The investigation is based on the annual reports of 155 Malaysian listed companies during the period when these companies faced new corporate governance regulation. This study provides evidence that under the influence of dominant owners on board, management voluntary disclosure decisions are driven by incentives to conform when their company is structured to meet expectations of good corporate governance. Such incentive seems to override incentives to disclose credible information to outside investors

Managing diverse occupational therapy resources in a creative, corporate model.

Science.gov (United States)

Baptiste, S

1993-10-01

Two occupational therapy departments were amalgamated into a corporate whole and charged with the development of a workable, corporate structure. The departmental model which was developed served to enhance the concepts of quality of working life, employee autonomy, management team and quality circle theory. This paper provides a background from business and organizational literature, and outlines the development of the departmental model, in concert with the adoption of the client-centred model of occupational performance as a department basis for practice. This development was taking place concurrently with larger, institutional changes into a decentralized clinical programme management model. Discussion highlights the level of staff satisfaction with the changes, areas of concern during the development of the system and plans for the future growth. During this period of massive and critical change in the delivery of health care services, there has been a trend in restructuring health care institutions towards decentralized models. This paper will describe the experience of one occupational therapy department in developing an innovative departmental structure involving participatory management amalgamation. It is believed that the experience of the past occupational therapy work units with one viable option for a renewed management model. Staff skill sets can be maximized and optimal potential realized while faced with inevitable resource shrinkage and service reorganization.

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.

Not invented here : managing corporate innovation in a new era

NARCIS (Netherlands)

Vrande, van de V.J.A.

2007-01-01

Not Invented here: Managing Corporate Innovation in a New Era External technology sourcing as a means to develop new businesses is taking a more central role in established companies. Acquiring new technologies from outside the firm which speeds up the innovation process and complements internal R&D

The importance and role of the corporate governance mechanism in increasing the level of management efficiency

Directory of Open Access Journals (Sweden)

Đorđević Slaviša

2012-01-01

Full Text Available There is inherent conflict of interests between owners and managers. They try to solve it in different ways. In this paper we have tried to briefly introduce the most important internal mechanisms of corporate governance (monitoring by the board of directors, incentive system for managers, internal audit and the importance of institutional investors. The financial scandals that included the world-famous corporations as well as current world economic crisis suggests that the protection of owners should continue to work to improve existing or new solutions that will improve the level of corporate governance.

Information and Knowledge Management in the Scope of the Information Security practices: the human factor within Organizations

Directory of Open Access Journals (Sweden)

Luciana Emirena Santos Carneiro

2013-08-01

Full Text Available The security of informational assets has always been a corporate requirement. These assets can be scaled in three main spheres, namely, people, organizational processes and technologies. The internet, the web, the broadcast of networks, and the growing presence of technology both in people's lives and in organizational contexts have caused profound transformations in the intrinsic processes that constitute personal and organizational routines. On the one hand, these changes provided by the technological progress have fostered competitiveness and decentralization; on the other hand, they require better management, control, security and protection for information and knowledge. This article presents the results of an investigation within information security realm, focusing on the human aspects of knowledge and information management related to security practices. Using a quality-quantitative approach, we identify behavioral actions and profiles of employees of a company in the field of healthcare, which reveal some connections with information security failures. We conclude that the human element is a relevant variable, even a critical one, for the management of information security in organizations.

The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management

Directory of Open Access Journals (Sweden)

Aria Farah Mita

2014-04-01

Full Text Available The objective of this study is to investigate the relationship between related party transactions (RPT and earnings management. This study argues there is a different influence between RPT a priori likely to result in expropriation and RPT a priori not likely to result in expropriation. RPT a priori likely to result in expropriation creates an incentive to management or controlling shareholder to overstate income to cover or mask their expropriation. This study uses non-absolute discretionary accruals based on Kazsnik model to proxy earnings management. Corporate governance mechanism should reduce the incentive to overstate income in a company that involves in RPT a priori likely to result in expropriation. The results of this study show that the earnings management (income increasing is affected by the existence of RPT a priori likely to result in expropriation and corporate governance mechanism, but it is not affected by the size/value of the transactions. As expected, companies involving in RPT a priori likely to result in expropriation with weak corporate governance mechanism, tend to manage earnings that increase income. We find that strong corporate governance mechanism decreases the discretionary accruals in companies which have RPT a priori likely to result in expropriation.

Design of Corporate Performance Management System : Case Study at PT X IN INDONESIA

Directory of Open Access Journals (Sweden)

Dermawan Wibisono

2012-01-01

Full Text Available This paper focus on design of company performance management for corporate level of XCompany that produces food ingredient to supply instant noodle, snack and processed meatindustries. The framework of proposed performance measurement systems is combining of theBalanced Scorecard (BSC and Malcolm Baldrige National Quality Award (MBNQA. Fourperspectives that are Financial, Customer, Internal Process, and Learning & Growth are based onthe BSC framework in which in every perspective several variables are developed using the BSC aswell as the MBNQA approaches. In the Financial Perspective there are three indicators focusesnamely Shareholder Satisfaction, Direct Profit Contribution and Asset Utilization. In the CustomerPerspective consist of Customer Satisfaction, Market Share and Based Customer. In the InternalBusiness Process perspective consist of four indicators namely New Product Development, SupplyChain Management, Productivity and Quality System. Learning & Growth perspective consists ofthree indicators namely Leadership Quality and Employer’s Competency, Organization Developmentand Employer’s Retention, and Information & Technology System.Keywords: Performance Management, the Balanced Scorecard, Malcolm Baldrige National QualityAward

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...

Corporate Social Responsibility in the Dynamic Information Age of Inter-Systems Connectivity

OpenAIRE

Arvind Ashta

2009-01-01

The Information Age, with its new technologies, is accompanied by an accelerating shift in work relations, of which this article focuses on connectivity, interdependence and dynamism. Along with this change in relations, new ethical cultures and responsibilities are evolving at different levels: individual, corporate, governmental, NGO, and global. This article zooms in on theoretical developments related to Corporate Social Responsibility to see how they have evolved to adapt to the new mode...

The Reputation Crisis: Risk Management Based Logical Framework to the Corporate Sustainability

OpenAIRE

Yilmaz, Ayse Kucuk; Kucuk, Ferziye

2010-01-01

Risk is a constituent part of both the business and the society in which we survive. Reputation is valuable assest for corporates in sustainable way. Integrating risk management with strategy-setting, such as an enterprise risk management (ERM) approach, helps an organization manage its risks to protect and enhance enterprise value in three ways. First, it helps to establish sustainable competitive advantage. Second, it optimizes the cost of managing risk. Third, it helps management improve b...

The Management of Training in Multinational Corporations: Comparative Case Studies.

Science.gov (United States)

Noble, Charles

1997-01-01

Case studies of British and Australian multinational corporations in the food and drink industry investigated how training and development are managed. Competency-based education and industry boards are important elements in both countries. Lack of a training culture in the industry and little innovation in training were observed. (SK)

Innovative aspects of enhancement of management processes in the higher educational institution on the basis of application of modern information and communication technologies

Directory of Open Access Journals (Sweden)

I. E. Zhukovskya

2016-01-01

Full Text Available This article is devoted to innovative aspects of enhancement of management processes in a higher educational institution on the basis of application of modern information and communication technologies. Research purpose is development of theoretical provisions and practical recommendations about enhancement of management processes in higher education institution on the basis of application of information and communication technologies. This purpose has determined statement and the solution of the following tasks: to research theoretical essence and concept of corporate management of higher education institution; to determine the directions and forms of corporate management in higher education institution; to reveal feature of corporate management processes in higher education institutions; to determine the factors constraining implementation of the corporate principles of management of higher education institution; to develop technology of use of corporate mail of higher education institution on the basis of application of the program MS Outlook complex and a security system of Kerio Control. In the course of research methods of the economic, historical and logical analysis, system approach, a method of analogies, methods of generalization, method of expert evaluations, SWOT analysis, etc. were applied. Applied researches on this problem, and also practical experience of the Tashkent state economic university are used. During writing of article the results containing elements of scientifi c novelty are received: author’s defi nition «corporate management in higher education institution» on macro and microlevels is given. At the macrolevel – this state regulation, support and assistance of processes of implementation, transformation and adaptation of methods, models and the best practices (practice of corporate management to the sphere of the higher education, increase of degree of autonomy of higher education

A framework for operationalization of strategic plans and metrics for corporate performance measurement in transportation asset management

Science.gov (United States)

Mteri, Hassan H.

literature, assumptions and characteristics that make the Balanced Scorecards and strategy maps work effectively in the private sector were identified. Gaps in implementation of strategic plans and the use of Balanced Scorecard in the public sector were derived. Although Balanced Scorecards have previously been used to a limited extent in transportation agencies, the use of combined Balanced Scorecards and strategy maps with a much broader utility of translating strategic plans into tactical and operational activities for Transportation Asset Management is yet to be established. The thesis presents a framework to operationalize strategic plans through the combined application of Balanced Scorecards and strategy maps. The proposed framework aligns overarching objectives in all organizational levels: corporate, tactical, and operation, in which detail information is delegated from top level to lower levels. Furthermore, the thesis presents a proposed framework for developing and using effective corporate performance measures. The framework for performance measures provides a key tool for tracking progress and ensuring overall operationalization of strategic plans in transportation agencies. The thesis presents a methodology to assess existing performance measures so that agencies can reduce the number of measures, to be more effective and manageable. It was found that among other good characteristics, corporate performance measures must be tied to agency's goals and objectives and must be sensitive or responsive to program delivery activities and to the impacts of decisions about resource allocation.

HAZWDDD [Hazardous Waste Development, Demonstration, and Disposal]: An exercise in corporate planning

International Nuclear Information System (INIS)

McGinnis, C.P.; Pechin, W.H.

1988-01-01

Both Energy Systems corporate management and US Department of Energy's Oak Ridge Operations Office (DOE-ORO) management have recognized the seriousness of these problems and have established several programs to determine acceptable courses of action. A plan has been developed for low-level radioactive waste (LLW), and an active dialogue pertaining to LLW is maintained with the state and federal regulators. During 1986, DOE-ORO and Energy Systems identified the need for a plan to address hazardous and mixed wastes. Each installation supports the concept of HAZWDDD through funding and the development of individual HAZWDDD implementation plans. A corporate plan is being developed to integrate the issues discussed in the five installation plans. This paper describes the approach taken in collecting the necessary information for the plan, some of the techniques used in analyzing the information provided, preliminary data that have been collected in preparation of this plan, the identification of common concerns and issues, and the integration of this information into a corporate approach to mixed and hazardous waste management. 1 fig., 5 tabs

Cultural Conditions in Diversity Management: The Case Study of the Corporation Operating in the Transportation and Logistics Industry

Directory of Open Access Journals (Sweden)

Barbara Czerniachowicz

2017-06-01

Full Text Available The aim of this paper is to present selected aspects of organi­sational culture and human capital management, and indicate the deter­minants of cultural conditions in diversity management based on the corporation A. A modern enterprise, in order to remain competitive, poses challenges to its employees to encourage their need for learning, explora­tion of knowledge and the change along with the changing environment. In order to achieve the aim of the paper, the following operational objec­tives have been formulated: (1 to discuss the concepts of organisational culture and cultural factors of changes in the organisation on the example of the corporation operating in the transportation and logistics industry; (2 to identify mutual correlations between organisational culture and diversity management; (3 to assess the impact of cultural factors related to the base of diversity management in the corporation A. The analysis is based on the findings from questionnaire surveys, detailed interviews with the top management and source materials collected from the corporation.

Management of nuclear information and knowledge in Cuban institutions

International Nuclear Information System (INIS)

Garcia, A.G.; Rondon, C.F.; Aldama, C.L.; Aruca, L.A.; Labrada, C.

2004-01-01

Full text: The peaceful use and application of nuclear energy demands a wide domain of the capabilities and an inherent knowledge for technicians employee and a part of the personnel linked to the nuclear specialties, the application of the generated and accumulated information in databases and the organization in an integral culture that allows the socialization of the generated and acquired knowledge, supported on a solid infrastructure based on the use of the information and communication technologies. The Nuclear Ramal Program in Cuba (NRP) recognizes as a main priority the establishment of the knowledge management system, which offer possibilities of participation for all institutions belonging to the Agency of Nuclear Energy and Advanced Technologies (AEN and TA). In this rank an important role belongs to the Energy Development and Information Management Centre (CUBAENERGIA) as a coordinating entity, on which are executed projects focused: To develop the web site of the AEN and TA connected to web sites of other institutions of the proper Agency; To develop the executive web site (Intranet of the AEN and TA), which manages the corporate information, as a support to the process of taking decisions. Here also participate all the institutions belonging to agency; Networking education system for human resources of these institutions and others that belong to the energy sector in Cuba; Application and implementation of data warehousing process for all institutions on corporate levels; Approaches and concepts for managing nuclear information supported on a collective catalogue of scientific and technical publications of nuclear profile; Application of technology watching system for all the scientific and technical activities linked to the use and application of the peaceful use of nuclear energy, based on the information and knowledge contained in the databases of INIS, WIPO and RRIAN; To promote and disclose the peaceful, efficient and safety use of nuclear energy

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...

Managing corporate capabilities:theory and industry approaches.

Energy Technology Data Exchange (ETDEWEB)

Slavin, Adam M.

2007-02-01

This study characterizes theoretical and industry approaches to organizational capabilities management and ascertains whether there is a distinct ''best practice'' in this regard. We consider both physical capabilities, such as technical disciplines and infrastructure, and non-physical capabilities such as corporate culture and organizational procedures. We examine Resource-Based Theory (RBT), which is the predominant organizational management theory focused on capabilities. RBT seeks to explain the effect of capabilities on competitiveness, and thus provide a basis for investment/divestment decisions. We then analyze industry approaches described to us in interviews with representatives from Goodyear, 3M, Intel, Ford, NASA, Lockheed Martin, and Boeing. We found diversity amongst the industry capability management approaches. Although all organizations manage capabilities and consider them to some degree in their strategies, no two approaches that we observed were identical. Furthermore, we observed that theory is not a strong driver in this regard. No organization used the term ''Resource-Based Theory'', nor did any organization mention any other guiding theory or practice from the organizational management literature when explaining their capabilities management approaches. As such, we concluded that there is no single best practice for capabilities management. Nevertheless, we believe that RBT and the diverse industry experiences described herein can provide useful insights to support development of capabilities management approaches.

Crisis management to avoid damage for corporate reputation: the case of retail chain crisis in the Baltic countries

OpenAIRE

Šontaitė-Petkevičienė, Miglė

2014-01-01

This paper analyses crisis management in relation to its effect on corporate reputation. It provides theoretical analysis of crises management actions that contribute to avoid damage for corporate reputation. Empirical research of the paper provides case analysis of retail chain “Maxima” crisis management in the Baltic countries. Even though retail chain “Maxima” has made several mistakes during crisis, in general crisis was managed properly so this case provides valuable insights how prevent...

Managing the information infrastructure for business value

NARCIS (Netherlands)

Renkema, T.J.W.; Farbey, B.; Serafeimidids, V.

1995-01-01

Evaluation and management of IT investments have come to play an essential role in the corporate success of contemporary organisations. Senior management's prime concern has shifted from controlling IT costs to managing and delivering IT benefits. An emerging notion in the successful exploitation of

Role of the Technical Information Center in the knowledge management

International Nuclear Information System (INIS)

Morales, Alfredo; Marrero, Carmen; Aguero, Manuel

1999-01-01

Competitive advantage of companies is directly proportional to their capacity for creating, capturing, handling, inventorying, transferring information, and generating knowledge, as well as for implementing best practices, in order to add value to the production process. Creation of an environment that allows carrying out this process efficiently, constitutes a transcendental step toward the systematic and useful application of knowledge management. This paper presents the role of Technical Information Centers, as entities which provide and integrate information and knowledge, within knowledge communities. The Technical Information Center (CIT for the Spanish: Centro de Information Tecnica) of PDVSA-Intevep and its contribution to strengthen the corporate technological intelligence through the information analysis and technical-scientific knowledge diffusion is also analyzed. The petrochemical and petroleum information network (RIPPET) and its data base RIPPET (from the Spanish Red de Informacion Petrolera y Petroquimica), coordinate by the CIT, and the CIT on line, a virtual organization, are also presented. Both are tools which facilitate the transfer of information and knowledge to communities organized within the company to manage knowledge

Information management

Science.gov (United States)

Ricks, Wendell; Corker, Kevin

1990-01-01

Primary Flight Display (PFD) information management and cockpit display of information management research is presented in viewgraph form. The information management problem in the cockpit, information management burdens, the key characteristics of an information manager, the interface management system handling the flow of information and the dialogs between the system and the pilot, and overall system architecture are covered.

The effects of knowledge management and self-organization on organizational creativity: The mediating roles of corporate innovativeness and organizational communication

Directory of Open Access Journals (Sweden)

Tuna Uslu

2015-12-01

Full Text Available Creativity and innovation are very important to achieve successful performance results in the organizations. Even there is a common view about the effects of the environment to increase creativity; there are limited studies about the institutions how to use corporate tools for this purpose. This study aims to determine the factors behind organizational creativity and evaluate the effects of these factors on organizational creativity within a model demonstrating structural relations. The rapid development of information and communication technologies have been changing the organizational structure, business and work methods, manager and employee profile, and in general work life, and have been bringing out new models particularly in communication in inside and outside the organization. Institutions aim to strengthen their employees with a positive approach by infusing them with concepts such as creativity, and flexibility and supporting them. In this study we examine the effects of these organizational predictors like knowledge management and self-organization on the employee creativity through innovativeness and communication. In our survey we used questionnaire method to the convenient sampled 227 employees in Turkey. Factor analysis towards findings and progressive intermediary variable tests are carried out by verifying different models. It was found that knowledge management and self-organization are effective on organizational creativity, but the most important factor determining organizational creativity is organizational communication followed by corporate innovativeness. We suggest the managers, in order to increase organizational creativity in their institutions; they should use knowledge management and corporate innovativeness effectively, so they can increase the efficiency of organizational communication.

Towards strategic stakeholder management? Integrating perspectives on sustainability challenges such as corporate responses to climate change

International Nuclear Information System (INIS)

Kolk, A.; Pinkse, J.

2007-01-01

The strategic management of corporate sustainability tends to be approached from one theoretical perspective in academic research and publications in mainstream journals simultaneously. In corporate practice, however, a sustainability issue has different dimensions that cannot be captured if only one such lens is taken. The purpose of this article is to develop a more integrated perspective, embedded in a stakeholder view. This paper uses climate change as an example to illustrate how institutional, resource-based, supply chain and stakeholder views are all important to characterize and understand corporate strategic responses to one issue. This is subsequently linked to the climate strategies and related capabilities of companies, reckoning with societal and competitive contexts. Findings - What a corporate climate strategy looks like depends on the type of stakeholders that a company manages more proactively, which is in turn determined by the extent to which these stakeholders control critical resources. While empirical literature usually adopts a particular theoretical perspective, this article has attempted to develop a more integrative approach on corporate responses to climate change

Social Impact Management Plans: Innovation in corporate and public policy

Energy Technology Data Exchange (ETDEWEB)

Franks, Daniel M., E-mail: d.franks@uq.edu.au [Centre for Social Responsibility in Mining, The University of Queensland, Sustainable Minerals Institute, St Lucia, Brisbane, Queensland 4072 (Australia); Vanclay, Frank, E-mail: frank.vanclay@rug.nl [Department of Cultural Geography, Faculty of Spatial Sciences, The University of Groningen, P.O. Box 800, 9700 AV Groningen (Netherlands)

2013-11-15

Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community. �

Social Impact Management Plans: Innovation in corporate and public policy

International Nuclear Information System (INIS)

Franks, Daniel M.; Vanclay, Frank

2013-01-01

Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community. �

Multinational corporations and infectious disease: Embracing human rights management techniques.

Science.gov (United States)

Salcito, Kendyl; Singer, Burton H; Weiss, Mitchell G; Winkler, Mirko S; Krieger, Gary R; Wielga, Mark; Utzinger, Jürg

2014-01-01

Global health institutions have called for governments, international organisations and health practitioners to employ a human rights-based approach to infectious diseases. The motivation for a human rights approach is clear: poverty and inequality create conditions for infectious diseases to thrive, and the diseases, in turn, interact with social-ecological systems to promulgate poverty, inequity and indignity. Governments and intergovernmental organisations should be concerned with the control and elimination of these diseases, as widespread infections delay economic growth and contribute to higher healthcare costs and slower processes for realising universal human rights. These social determinants and economic outcomes associated with infectious diseases should interest multinational companies, partly because they have bearing on corporate productivity and, increasingly, because new global norms impose on companies a responsibility to respect human rights, including the right to health. We reviewed historical and recent developments at the interface of infectious diseases, human rights and multinational corporations. Our investigation was supplemented with field-level insights at corporate capital projects that were developed in areas of high endemicity of infectious diseases, which embraced rights-based disease control strategies. Experience and literature provide a longstanding business case and an emerging social responsibility case for corporations to apply a human rights approach to health programmes at global operations. Indeed, in an increasingly globalised and interconnected world, multinational corporations have an interest, and an important role to play, in advancing rights-based control strategies for infectious diseases. There are new opportunities for governments and international health agencies to enlist corporate business actors in disease control and elimination strategies. Guidance offered by the United Nations in 2011 that is widely embraced

Corporate governance and earning management: Evidence from 200 Malaysian listed firms from the period of 2007 to 2011

Directory of Open Access Journals (Sweden)

Nazrul Hisyam Ab Razak

2014-01-01

Full Text Available This study examines the effectiveness of some corporate governance variables to monitor management behavior with the respect to their incentives to manage earnings. A set of 200 Malaysian listed firms for the year 2007 to 2011 in Bursa Malaysia have been investigated to analyze the relationship between corporate governance and earnings management. The corporate governance variables examined are CEO duality (when the chairman and the CEO is the same person, the proportion of independent non-executive directors and board size. We find discretionary accruals as a proxy for earnings management is negatively related to the board size and ROA, but positively related to the existence of CEO-Chairman duality, size of the firms, and operating cash flow. However, the results do not show a significant association between the proportion of independent non-executive directors on the board and earnings management.

The influence of gender diversity on corporate performance

Directory of Open Access Journals (Sweden)

Isabel Gallego-Álvarez

2010-01-01

Full Text Available This work focuses on the effect of gender diversity on corporate performance. The current work, an extension of previous studies, focuses on the presence and effect of female stockholders, directors and top managers by analysing their impact on various accounting ratios, market value and technical efficiency. With a view to testing these hypotheses, we selected Spanish corporations that were listed on the Madrid Stock Exchange over the period 2004–2006 as an objective population. Corporate governance information on these companies is available from the CNMV database. Our findings show that companies with higher levels of gender diversity do not obviously outperform other companies with lower levels, in terms of several market and accounting measures. Therefore, gender diversity may not influence corporate performance.

Organizational, Business, Management, and Corporate Communication: An Analysis of Boundaries and Relationships.

Science.gov (United States)

Shelby, Annette Nevin

1993-01-01

Analyzes the boundaries for four communications subject areas that may be taught in business schools: organizational, business, management, and corporate communications. Provides theoretical models for such an analysis of discipline boundaries and their interrelationships. (HB)

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.

25 CFR 213.14 - Corporations and corporate information.

Science.gov (United States)

2010-04-01

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

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...

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...

Democratizing the Multinational Corporation (MNC)

DEFF Research Database (Denmark)

Andersen, Torben Juul; Hallin, Carina Antonia

2017-01-01

insights that can be used strategically if management at headquarters is cognizant about its existence and able to collect this information. We introduce the notion of democratizing the strategic engagement of managers and employees at all levels and locations of the multinational corporation (MNC......) as an essential leadership paradigm. The implied interaction between slow central analytical reasoning at headquarters and updated insights from fast decentralized initiatives in local subsidiaries constitutes an effective dynamic responsive mechanism. This dynamic interaction implies that critical strategic...

Management accounting techniques and corporate performance of manufacturing industries

Directory of Open Access Journals (Sweden)

Ardiansyah Rasyid

2017-03-01

Full Text Available This research is to investigate that some factors that affect the new adoption in management accounting techniques on the Indonesia manufacturing industries, specifically in Jakarta, Bogor, Depok, Tangerang and Bekasi regions. The research can give a clearer portrait of how some factors can significantly affect the adoption of management accounting techniques. The research used some questioners which were sent to respondents who work in manufacturing industries as a middle level management. The methods used to distribute the questioners to respondents were by door to door, by e-mail and by media telecommunication (what’s app or close relationship up to hundreds questioners. We obtained 45 respondents but we eliminated one respondent, because they are not suitable to the research requirements. The research model contains the two paths. The first path contains 7 variables that divided by six exogenous variables to affect one endogenous variable and the next path model is from the three variables, that are divided to the one mediating variable and the other one exogenous variables to affect one endogenous variable (like path modelling. The research result shows that high competition does not affect the new accounting adoption but the other five variables; cost system changing, technology changes, organization climate, consumer demand and size significantly affect the new accounting adoption. For the next path, the research finds that the new accounting adoption can significantly affect corporate performance and also corporate performance measurement perception.

Managing Corporate Responsibility Globally and Locally

DEFF Research Database (Denmark)

Brown, Dana; Knudsen, Jette Steen

2012-01-01

Corporate Responsibility (CR) is today an essential component of corporate global strategy. CR can bolster the institutional context for market expansion fill institutional voids or facilitate market entry as a component of non-market strategy. Yet, in fulfilling these functions, CR may need...... to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...

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....

The Effects of Types of Training Evaluation on Support of Training among Corporate Managers.

Science.gov (United States)

Kusy, Mitchell E., Jr.

A study was conducted to determine which type of training evaluation method elicited the most management support of the training function among corporate managers. The investigator designed and distributed a case study survey instrument called the Training Evaluation Methods Survey (TEMS) to assess the extent of management support for each type of…

The strategic skills of business continuity managers: putting business continuity management into corporate long-term planning.

Science.gov (United States)

Wong, Wei Ning Zechariah

2009-11-01

Despite its rapid development in the last two decades, business continuity management (BCM) as a discipline and a profession is still regarded by many as an operational entity of management. Two main issues are discussed in this paper: the role of BCM in strategic management and the strategic skills of business continuity managers. These issues are crucial as they represent the role of BCM in high-level corporate management. The paper discusses the importance of BCM in the long-term planning of organisational success and the preservation of future competitiveness. Finally, salient points that underpin the importance of its role in sustaining organisational performance are addressed.

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…

Corporate Governance at the Nacional Telecommunications Agency (ANATEL as a mechanism to improve the Agency’s Management

Directory of Open Access Journals (Sweden)

Fábio de Paula e Souza

2016-04-01

Full Text Available In the current scenario facing the country's government crisis of confidence, transparency and relationship with society, corporate governance is an important tool to monitor and improve the management, governance and corporate social responsibility in public organizations. The application of this mechanism in the National Telecommunications Agency (ANATEL has great impact to the economy and technological development of the country, capturing investments in the telecommunications sector, generating confidence to investors and stimulating competition between companies, which can offer products with best quality and services at affordable prices for consumers in Brazil. This paper investigates and analyzes by the theory of regulation, guides and reports, corporate governance as a mechanism to improve the management in ANATEL, using references, legislation and other documents in order to examine the transparency, fairness, accountability (providing accounts and corporate social responsibility in the Agency.

Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain

Directory of Open Access Journals (Sweden)

Ester Gras-Gil

2016-10-01

The results show that corporate social responsibility practices may be an organizational device that leads to more effective use of resources, which then has a negative impact on earnings management practices.

FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

OpenAIRE

Vitaly Yu. Zaitsev; Yurii I. Fedchishin

2015-01-01

The article deals with the essence of corporate Finance and the principles of their organization. The characteristic of the system of corporate financial management, describes its purpose, objectives and functions. Given the definition of a financial company policy. Review the organizational structure of corporate financial management from the current position.

Management of nuclear information and knowledge in Cuban institutions

International Nuclear Information System (INIS)

Garcia, A.G.; Rondon, C.F.; Aldama, C.L.; Aruca, L.A.; Labrada, C.

2004-01-01

In the framework of the management of information and the knowledge, the Cuban Agency of Nuclear Energy and Advanced Technologies recognizes as needful the establishment of the nuclear knowledge management system. In the rank of the Nuclear Ramal Program are executed projects, with the participation of all the Cuban nuclear institutions, focused to develop the web site and the intranet of the proper agency as support to the process of taking decisions, to develop the networking education system for human resources of these institutions and others that belong to the energy sector in Cuba, to introduce the data warehousing process for all institutions on corporate levels, to develop technology watching system for all the scientific and technical activities linked to the use and application of the peaceful use of nuclear energy, based on the information and knowledge contained in the databases of INIS, WIPO and RRIAN, between other purposes. (author)

Teaching Management: A Field Guide for Professors, Consultants, and Corporate Trainers

Science.gov (United States)

Clawson, James G. S.; Haskins, Mark E.

2006-01-01

How can every management class be a dynamic, unforgettable experience? This much-needed book distills over half a century of the authors' combined experience as university professors, consultants, and advisors to corporate training departments. In a lively, hands-on fashion, it describes the fundamental elements in every learning situation,…

Problems of assessment of efficiency of managing corporate rights in joint stock companies

Directory of Open Access Journals (Sweden)

Kurinnyy Oleksandr V.

2013-03-01

Full Text Available The goal of the article lies in identification of specific features of formation, implementation and practical use of the balanced scorecard of efficiency of managing corporate rights in domestic joint stock companies. Complexity of formation of the balanced scorecard of efficiency of managing property of shareholders is due to a necessity of ensuring deliberateness of the combination of financial and non-financial indicators for formalisation of managerial goals, establishment of a connection between financial parameters and operation indicators of enterprise activity and also attempt to determine the whole cost of an enterprise, which would be adequate to the market value of its assets. Taking into account the above, the article defines efficiency of managing shares of the joint stock as the degree of correlation between the goal, regulatory set functions, managerial actions and results of execution of managerial duties by managers. Prospect of further studies in this direction is development of methodical basis of formation and functioning of the balanced scorecard of efficiency of the use of shares of corporate rights in a joint stock company.

FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

Directory of Open Access Journals (Sweden)

Vitaly Yu. Zaitsev

2015-01-01

Full Text Available The article deals with the essence of corporate Finance and the principles of their organization. The characteristic of the system of corporate financial management, describes its purpose, objectives and functions. Given the definition of a financial company policy. Review the organizational structure of corporate financial management from the current position.

Data quality and processing for decision making: divergence between corporate strategy and manufacturing processes

Science.gov (United States)

McNeil, Ronald D.; Miele, Renato; Shaul, Dennis

2000-10-01

Information technology is driving improvements in manufacturing systems. Results are higher productivity and quality. However, corporate strategy is driven by a number of factors and includes data and pressure from multiple stakeholders, which includes employees, managers, executives, stockholders, boards, suppliers and customers. It is also driven by information about competitors and emerging technology. Much information is based on processing of data and the resulting biases of the processors. Thus, stakeholders can base inputs on faulty perceptions, which are not reality based. Prior to processing, data used may be inaccurate. Sources of data and information may include demographic reports, statistical analyses, intelligence reports (e.g., marketing data), technology and primary data collection. The reliability and validity of data as well as the management of sources and information is critical element to strategy formulation. The paper explores data collection, processing and analyses from secondary and primary sources, information generation and report presentation for strategy formulation and contrast this with data and information utilized to drive internal process such as manufacturing. The hypothesis is that internal process, such as manufacturing, are subordinate to corporate strategies. The impact of possible divergence in quality of decisions at the corporate level on IT driven, quality-manufacturing processes based on measurable outcomes is significant. Recommendations for IT improvements at the corporate strategy level are given.

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…

Corporate information transparency on the Internet by listed companies in Spain (IBEX35) and Mexico (IPYC)

OpenAIRE

Briano Turrent, Guadalupe C.; Rodr??guez Ariza, L??zaro

2012-01-01

Financial and non-financial disclosure play a central role in the functioning of capital markets. In this context, the Internet has been adopted as an effective mechanism for large companies to disseminate corporate information. The institutional theory approach has been applied to identify both formal (fundamentally legal and economic) and informal factors that significantly influence listed companies??? level of corporate transparency on the Internet. Our work aims to build on existing stud...

VALUE CREATION THROUGH CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Elena Chitimus

2013-12-01

Full Text Available Companies spend time and money in order to improve their corporate governance (CG system and also do not forget to inform third parties about their efforts in this field. CG studies the separation of power at an entity level and the segregation of responsibilities between shareholders, management, and board of directors. As a mechanism CG helps to align management’s goals with those of the stakeholders in order to avoid conflict and to sustain and develop a healthy company. The objective of this article is to show how corporate governance is defined, what does it stands for and why it is important or maybe better said why companies give it so much importance.

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.

Corporate Motivation for Integrated Management System Implementation, Why do Firms Engage in Integration of Management Systems: A Literature Review & Research Agenda

NARCIS (Netherlands)

Asif, M.; Asif, M.; de Bruijn, E.J.; Fisscher, O.A.M.

2008-01-01

Integration of management systems such as for quality, environment, occupational health and safety, risk management, and corporate social responsibilities is a viable organisational approach to cost reduction, efficient utilization of resources, greater motivation of employees, and better compliance

Global Talent Management in Multinational Corporations and the Role of Social Networks

NARCIS (Netherlands)

Ruel, Hubertus Johannes Maria; Bondarouk, Tatiana; Dresselhaus, Lena; Olivas-Lujan, M.R.; Bondarouk, T.V.

2013-01-01

Purpose — Current global business challenges and circumstances are responsible for the need for global talent management (GTM) within multinational corporations (MNCs). Social media and networks are becoming key channels for global communication and collaboration. For GTM in MNCs, an effective usage

Implementation of corporate social responsibility in the process of strategic management

OpenAIRE

Korenyev, Е.

2013-01-01

In the article modern approaches to the definition of the place of corporate social responsibility in the system of strategic management of an enterprise are analyzed. The conclusion about the priority role of the integrated approach to formation of business strategy as a tool of realization of the interests of stakeholders is drawn.

The Shaping of Managers' Security Objectives through Information Security Awareness Training

Science.gov (United States)

Harris, Mark A.

2010-01-01

Information security research states that corporate security policy and information security training should be socio-technical in nature and that corporations should consider training as a primary method of protecting their information systems. However, information security policies and training are predominately technical in nature. In addition,…

Is free, prior and informed consent a form of corporate social responsibility?

NARCIS (Netherlands)

Rodhouse, Toyah; Vanclay, Frank

2016-01-01

International organizations are increasingly including Indigenous peoples' rights and the concept of Free, Prior and Informed Consent (FPIC) in their guidance documents, codes of conduct, and performance standards. Leading companies are adjusting their Corporate Social Responsibility (CSR) and

Toward an Evolutive and Tightly Integrated Information System for Nuclear Materials Management

Energy Technology Data Exchange (ETDEWEB)

Dessoude, O. [Euriware (Areva Group), 25 avenue de Tourville, Equeurdreville, 50100 (France)

2009-06-15

From a nuclear materials management standpoint, spent-fuel recycling is considered a very challenging activity. This challenge has its positive counterpart as a lot has been learned from confronting a large variety of nuclear materials, complex material transfers and transformations. Since the inception of its computerized nuclear materials management system, AREVA NC La Hague has relied upon its IT subsidiary EURIWARE for software design and development. In 2003, the founding milestone was the implementation of the new GMP software package (Gestion des Matieres et des Produits - Materials and Products Management). GMP was underpinned by the following principles: reliability, transparency and close integration with the process control layer, so as to mitigate human errors and keep the management process smooth and efficient. In 2005, another major milestone was reached with CMNR (Comptabilite des Matieres Nucleaires Reglementaire - Regulatory Nuclear Materials Accountancy), a system in charge of local accounting and multi-site consolidation at corporate level. In spite of an auspicious start, GMP came up against the same stumbling block as many information systems: the multiplication of interfaces and technologies (entropy increasing over time). For the sake of maintenance, evolutions and performance, AREVA has decided a progressive modernization of its Nuclear Materials Management (NMM) information system. The underlying principle is a clear separation between the main functions: - Physical Follow-up, performed at the plant-level, - Regulatory Accountancy (for IRSN, EURATOM and IAEA safeguards), offering consolidation at the corporate level, - Patrimonial Accountancy (allocation of materials and conditioned wastes to AREVA's customers). The pivotal piece of this multi-year programme is the implementation of a dedicated data repository. We describe its main building blocks and demonstrate how it helps in managing changes to regulation, products, customers and

A Look Inside Corporate Employee Volunteer Programs.

Science.gov (United States)

Benjamin, Ellen J.

2001-01-01

A survey of 15 corporate volunteer program managers found that administration was complicated by limited staff time and lack of clear policies; employee preferences and incentives/rewards had a higher priority than impact on customers and community; feedback on program results was mostly informal; and 73% reported no measurement process. (Contains…

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....

NOAA Freedom of Information Act (FOIA) Corporate Services, Staff and Line

Science.gov (United States)

Financial Officer (CFO) 301-444-2132 Jerry McNamara FOIA Liaison Office of the Chief Information Officer Office of the Chief Administrative Officer (OCAO) 301-713-0850 x195 Sharon Daniels FOIA Liaison Chief ; tITLE Line/Staff Office Phone Number Wendy Schumacher FOIA and Privacy Act Officer NOAA 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...

The Analysis of Working Environment in terms of Diversity Management in Corporate Practice.

OpenAIRE

Indruchová, Zuzana

2014-01-01

Charles University in Prague Faculty of Arts Department of Adult Education Program: Pedagogy Zuzana Krištofová The Analysis of Working Environment in terms of Diversity Management and its Implementation in Corporate Practice Abstract thesis supervisor: Doc. PaedDr. Ludvík Eger, CSc. 2012 ABSTRACT The present doctoral thesis deals with diversity management and clarifies its concepts. The objectives of the thesis include comprehensive characterisation of diversity management as an element of co...

Information Trading by Corporate Insiders Based on Accounting Accruals - Forecasting Economic Performance

NARCIS (Netherlands)

Hodgson, A.; van Praag, B.

2006-01-01

In this paper, we test whether directors’ (corporate insiders) trading in Australia, based on accounting accruals, provides incremental information in forecasting a firm's economic performance. We determine that directors’ trading on negative accruals in larger firms has greater forecasting content

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…

ATTITUDE OF CORPORATE MANAGERS AND STOCKHOLDERS WITH RESPECT TO GOOD GOVERNANCE IN A DEVELOPING COUNTRY: A CASE STUDY OF BANGLADESH

Directory of Open Access Journals (Sweden)

Muhammad Z. Mamun

2005-01-01

Full Text Available This study showed the perceptional differences between corporate managers1 and stockholders2 regarding good governance. The study is conducted among 25 pairs of senior managers and stockholders from 25 randomly chosen corporations3 in Bangladesh. Different statistical tools like numeric scale, discriminant analysis, descriptive analysis, t-test, F-test were used for the comparative analysis. Regarding good governance, it is found that the corporate managers and stockholders possess opposing view. While managers of the studied firms find governance of their companies is quite well but stockholders view that it is very poor. This happened especially in terms of turnover, production, capital, leverage, debt service, credit policy, solvency, human resource, recruitment, technology, customer satisfaction, internal control, strength, opportunity, competition, industry position, collective bargaining agent (CBA issues and economic remedies which the study found the groups differ in perception; whereas, they have similar view in terms of adequacy of research fund, company weaknesses and threats, contingency plans, presence of political influence. The managers think that the companies do not have enough retained earnings and these should not be distributed among stockholders, but the stockholders think otherwise. Managers always perceive that they are underpaid whereas stockholders express the opposite view. Each group believes that it is the other group that dominates the decision-making. While both the groups want to have mutual interaction but stockholders want to interact more than the mangers. No doubt this attitudinal differences are not good for smooth functioning of the corporations, what is needed is openness, more dialogues, mutual trust and understanding of each other. The study also noted that corporate managers' tenure is more with the company than a stockholder's holding of stock. It is also found that the managers are better educated than

The struggle for strategic alignment in multinational corporations: Managing readjustment during global expansion

NARCIS (Netherlands)

Rondinelli, Dennis; Rosen, Benson; Drori, Israel

2001-01-01

As corporations expand internationally, their ability to align their internal business strategies and management practices to conditions in external marketplaces becomes critical for sustaining growth and expanding market share. When international expansion decisions become 'unaligned' with business

Corporate Culture in Developing Professionalism of Human Resources in LEMHANNAS RI

Directory of Open Access Journals (Sweden)

Paula Theresia Ekowati Purwaning Utami

2012-08-01

Full Text Available Based on a case study by Lemhannas RI, this work attempts to discuss the relation of professionalism of human resources and corporate culture. The change and growth of corporate culture in an organization requires strong commitment from those involved in it. Corporate culture should be continually developed through a persistent socialization, partnership and supervision programs. The right management of human resources, which follows the basis of management, will give a great contribution when applied well. In addition, policy evaluation on corporate culture should include structural and cultural aspects and be conducted in several steps, including identification of goals and ways of completing them, measurement of relevant information activities, analysis of data for a conclusion and recommendation. The recommendation is a crucial step that needs a special attention for the restructurization of culture for better results. This study concludes that interaction between structure and culture is a key and pre-condition for the growth of a better and conducive corporate culture for accomplishing the goals of organization.

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

Directory of Open Access Journals (Sweden)

Hugh Grove

2017-11-01

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

Using Geo-Data Corporately on the Response Phase of Emergency Management

Science.gov (United States)

Demir Ozbek, E.; Ates, S.; Aydinoglu, A. C.

2015-08-01

Response phase of emergency management is the most complex phase in the entire cycle because it requires cooperation between various actors relating to emergency sectors. A variety of geo-data is needed at the emergency response such as; existing data provided by different institutions and dynamic data collected by different sectors at the time of the disaster. Disaster event is managed according to elaborately defined activity-actor-task-geodata cycle. In this concept, every activity of emergency response is determined with Standard Operation Procedure that enables users to understand their tasks and required data in any activity. In this study, a general conceptual approach for disaster and emergency management system is developed based on the regulations to serve applications in Istanbul Governorship Provincial Disaster and Emergency Directorate. The approach is implemented to industrial facility explosion example. In preparation phase, optimum ambulance locations are determined according to general response time of the ambulance to all injury cases in addition to areas that have industrial fire risk. Management of the industrial fire case is organized according to defined actors, activities, and working cycle that describe required geo-data. A response scenario was prepared and performed for an industrial facility explosion event to exercise effective working cycle of actors. This scenario provides using geo-data corporately between different actors while required data for each task is defined to manage the industrial facility explosion event. Following developing web technologies, this scenario based approach can be effective to use geo-data on the web corporately.

Planning and managing a corporate event : case: Event Activation Galaxy Studio Samsung S7/ S7 Edge

OpenAIRE

Bui, Quyen; Tran, Fa

2017-01-01

The thesis was written about the case: Event Activation Studio Galaxy Samsung S7/S7 Edge. Samsung is a global leading conglomerate company in the technology industry. This thesis discusses how to plan and manage an Event Activation for Samsung. The primary objective of this thesis was to provide a step-by-step guideline for planning and managing a corporate event. This objective was achieved by performing the following tasks: clarifying the influential role of corporate events in marketi...

HAXWDDD (Hazardous Waste Development, Demonstration, and Disposal) - An exercise in corporate planning

International Nuclear Information System (INIS)

McGinnis, C.P.; Pechin, W.H.

1988-01-01

The Hazardous Waste Development, Demonstration, and Disposal (HAZWDDD) program is a corporate initiative that is coordinated between Martin Marietta Energy Systems, Inc. (Energy Systems), and the US Department of Energy's Oak Ridge Operations Office (DOE-ORO). The major objective of HAZWDDD is to develop a comprehensive management strategy for the hazardous and mixed wastes generated by the five Energy Systems installations. This program is of prime importance because federal and state regulations for handling hazardous wastes are becoming increasingly stringent and the generator of such wastes retains legally mandated liability for their disposal indefinitely. In addition, no acceptable method is currently available for handling mixed (hazardous and radioactive) wastes. Both Energy Systems corporate management and DOE-ORO management have recognized the seriousness of these problems and have established several programs to determine acceptable courses of action. A plan has been developed for low-level radioactive waste (LLW), and an active dialogue pertaining to LLW is maintained with the state and federal regulators. During 1986, DOE-ORO and Energy Systems identified the need for a plan to address hazardous and mixed wastes. Each installation supports the concept of HAZWDDD through funding and the development of individual HAZWDDD implementation plans. A corporate plan is being developed to integrate the issues discussed in the five installation plans. This paper describes: (1) the approach taken in collecting the necessary information for the plan; (2) some of the techniques used in analyzing the information provided; (3) preliminary data that have been collected in preparation of this plan, (4) the identification of common concerns and issues, and (5) the integration of this information into a corporate approach to mixed and hazardous waste management

Workplace wellness programming in low-and middle-income countries: a qualitative study of corporate key informants in Mexico and India.

Science.gov (United States)

Wipfli, Heather; Zacharias, Kristin Dessie; Nivvy Hundal, Nuvjote; Shigematsu, Luz Myriam Reynales; Bahl, Deepika; Arora, Monika; Bassi, Shalini; Kumar, Shubha

2018-05-09

A qualitative study of key informant semi-structured interviews were conducted between March and July 2016 in Mexico and India to achieve the following aims: to explore corporations' and stakeholders' views, attitudes and expectations in relation to health, wellness and cancer prevention in two middle-income countries, and to determine options for health professions to advance their approach to workplace wellness programming globally, including identifying return-on-investment incentives for corporations to implement wellness programming. There is an unmet demand for workplace wellness resources that can be used by corporations in an international context. Corporations in India and Mexico are already implementing a range of health-related wellness programs, most often focused on disease prevention and management. A number of companies indicated interest is collecting return on investment data but lacked the knowledge and tools to carry out return-on-investment analyses. There was widespread interest in partnership with international non-governmental organizations (public health organizations) and a strong desire for follow-up among corporations interviewed, particularly in Mexico. As low-and middle-income countries continue to undergo economic transitions, the workforce and disease burden continue to evolve as well. Evidence suggests a there is a growing need for workplace wellness initiatives in low-and middle-income countries. Results from this study suggest that while corporations in India and Mexico are implementing wellness programming in some capacity, there are three areas where corporations could greatly benefit from assistance in improving wellness programming in the workplace: 1) innovative toolkits for workplace wellness initiatives and technical support for adaptation, 2) assistance with building partnerships to help implement wellness initiatives and build capacity, and 3) tools and training to collect data for surveillance as well as monitoring and

The Politics of Stakeholder Influence in Corporate Environmental Governance

DEFF Research Database (Denmark)

Backer, Lise

In this article I analyse how the multinational oil company Shell has responded to the increasing institutional pressures (DiMaggio and Powell, 1983) related to corporate environmental governance. The corporate culture in Shell appears favourable (Hoffman, 2001) towards the adoption of corporate...... environmental governance practices. The Shell top management is to this end appearing sincere in the way they monitor (Meyer and Rowan, 1977) the progress in giving secondary stakeholders (Clarkson, 1995) access to environmental information and to environmental decision-making in Shell. Based on the Shell case...... I contribute in this article to descriptive stakeholder engagement theory by conceptualising a number of new internal influence strategies that engaged secondary stakeholders can use in their new face-to-face interactions with the corporations. These internal stakeholder influence strategies should...

Corporate 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?...

Institutional Complementarities between Organizational Architecture and Corporate Governance

OpenAIRE

Masahiko Aoki

2003-01-01

This paper explores an analytical reason why diverse corporate governance structure can be generated and sustained. The paper identifies three generic modes of organizational architecture in terms of information connectedness between the manager and the workers. Any of them cannot have absolute informational advantage in achieving an organizational objective independently of attribute of organizational product and technological task environment. Using the concept of strategic complementarity ...

Developing Managerial Talent: Exploring the Link between Management Talent and Perceived Performance in Multinational Corporations (MNCs)

Science.gov (United States)

Sheehan, Maura

2012-01-01

Purpose: To examine the association between talent management (TM) and perceived subsidiary performance. Focus is given to the development of one key talent group--line managers--in subsidiaries of multinational corporations (MNCs). Specifically, the paper examines: whether there is a positive relationship between Management Development (MD) and…

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

Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

Directory of Open Access Journals (Sweden)

Sviesa Leitoniene

2016-09-01

Full Text Available Though the phenomenon of corporate social responsibility (CSR is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social re-sponsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, relia-bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.

Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

Directory of Open Access Journals (Sweden)

Sviesa Leitoniene

2016-09-01

Full Text Available Though the phenomenon of corporate social responsibility (CSR is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social re- sponsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, relia- bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.

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 Influence of Competency Level and Maturity in Project Management in the Corporate Income of an Company of the Transformation Sector

Directory of Open Access Journals (Sweden)

Gislaine Cristina dos Santos Teixeira

2016-04-01

Full Text Available The knowledge and project management practices contribute to the strategic execution and the maturity of these methodologies increases significantly the probability of success project. Even though, corporations, which instilled this methodology on their strategies, have tabled a number of projects showing less than satisfactory outcomes, due to set of factors linked to management and to corporate strategy implanted. This article aims to analyze the influence of competence and maturity in project management of matrix teams and managers in the results of projects and therefore on the corporate results. The research is qualitative, based on the method of single case study. The main results indicate the existence of a strong influence between skills and maturity in project management in operating performance and results of the organization.

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

NARCIS (Netherlands)

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

2015-01-01

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

INFORMATION SYSTEMS MANAGEMENT AT KOSOVO ENERGY CORPORATION (KEK)

OpenAIRE

Ramaj, Vehbi; Kukaj, Halil; Januzaj, Ylber

2017-01-01

Purpose- With thecontinuous growth of global environment, the pressure in organizations has alsoincreased in order to make their operational and strategic processes aseffective as it can be. Information System (IS) is a set of components that canenhance this effectiveness and help in gathering information that can affect indecision-making. Therefore, lots of companies have decided to implementInformation Systems in order to increase the performance of their company. Methodology-However, one m...

Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms

Directory of Open Access Journals (Sweden)

Edyanus Herman Halim

2017-12-01

Full Text Available This study attempts to examine the effect of the Risk Management Committee on firm performance, and the intervening effect of the Risk Management Committee on the relationship between Corporate Governance, Firm Size, Financial Reporting Risk, and Firm Performance. Using the purposive sampling method, 299 firms were selected as the sample. This study used secondary data obtained from the companies’ annual reports, and the data was then analyze using SPSS, version 20.0. The results of this study indicate that the entire research hypothesis is accepted. This study found that the Risk Management Committee affects firm performance, and that Risk Management Committee acts as the intervening variable in the relationship between corporate governance, firm size, and financial reporting risk on firm performance. The existence of RMC would facilitate the company to control better the quality of financial reporting risks.

Strategies in disability management. Corporate disability management programs implemented at the work site.

Science.gov (United States)

Kalina, C M

1999-10-30

Managers are challenged to demonstrate all programs as economically essential to the business, generating an appreciable return on investment. Further challenge exists to blend and integrate clinical and business objectives in program development. Disability management programs must be viewed as economically essential to the financial success of the business to assure management support for clinical interventions and return-to-work strategies essential for a successful program. This paper discusses a disability management program integrating clinical and business goals and objectives in return-to-work strategies to effect positive clinical, social-cultural, and business results. Clinical, educational, social, and economic challenges in the development, implementation, and continued management of a disability program at a large corporation with multiple global work sites are defined. Continued discussion addresses the effective clinical interventions and educational strategies utilized successfully within the workplace environment in response to each defined challenge. A multiple disciplinary team approach, clinical and business outcome measures, and quality assurance indicators are discussed as major program components. This article discusses a successful program approach focusing on business process and methodology. These parameters are used to link resources to strategy, developing a product for implementing and managing a program demonstrating economic value added through effective clinical medical case management.

Exploring the Usefulness of Corporate Online Social Networks in the Human Resource Management

Directory of Open Access Journals (Sweden)

Slaviša Sovilj

2014-04-01

who represent the nodes of communication, but also provides a wealth of information on employees or those who are interested in the right jobs, who use social networks to post information about themselves. This paper explored the possibility of obtaining information relevant to the selection of internal human resources based on an analysis of corporate online social networks. Research methods are taken from the field of graph theory and social network analysis (SNA, whereas in addition to quantitative parameters of nodes also additional dimensions of data filtering are considered. This approach is called the extended SNA. In addition to demonstrating and explaining, the extended SNA has developed an application that simulates the communication between employees within a corporation, for the analysis and detection of suitable employees, and visualizes the results in the form of a graph.

Corporate Climate Strategies

DEFF Research Database (Denmark)

Bjarnø, Ole-Christian; Maltha, Jonas

2003-01-01

at establishing operational guidelines for energy-intensive industries to navigate and gain competitive advantages in a diverse and risky business environment. Based on a literature study of strategic environmental management and carbon management, this article aims to establish such guidelines for corporate......Since the 1997 Kyoto Protocol on Climate Change outlined the first embryonic plans for an emissions market, a significant uncertainty about the value on carbon, in concert with a swift development in energy business, has brought about the concept of carbon management. Carbon management aims...... strategic carbon management for medium to large companies with greenhouse gas intensive activities. The guideline framework is established on the basis of a generic strategy structure in which the factors influencing corporate climate strategies are identified. It is concluded that there is little rationale...

The Omitted Factor in Risk Management: Corporate Foreign Debt as an Alternative to Currency Derivatives

DEFF Research Database (Denmark)

Aabo, Tom

Empirical surveys on exchange rate risk management in non-financial companies focus on the use of currency derivatives while omitting the use of corporate debt denominated in foreign currency ("foreign debt") even though the latter in risk management terms is identical to one or a series of forward...

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 ...

Corporate sustainability, social responsibility and environmental management : an introduction to theory and practice with case studies

OpenAIRE

Camilleri, Mark Anthony

2017-01-01

Responsible behaviours are increasingly being embedded into new business models and strategies that are designed to meet environmental, societal and governance deficits. Therefore, the notions of Corporate Sustainability, Social Responsibility and Environmental Management have become very popular among academia as corporations are moving beyond transparency, business ethics and stakeholder engagement. This book provides business students and scholars with a broad analysis on the subject ...

Corporate governance of the state-owned enterprises in an emerging country: Risk management and related issues

Directory of Open Access Journals (Sweden)

Noluthando Shirley Matsiliza

2017-07-01

Full Text Available This article assesses the extent to which state owned enterprises (SOE have complied with corporate governance codes, as recommended by King III in South Africa. Corporate governance in the post-apartheid era has changed irrevocably. The development path which is the agenda to transform state owned enterprises has been a trial and error (trend in South Africa. This paper argues that the South African State Owned Enterprises (SOEs have applied the King III principles of corporate governance, while grappling with structural changes that impact in their practice regarding their organisational performance on risk and corporate governance. Along with regulatory measures on corporate governance, the SOEs are looking at strategies to translate the concept of corporate governance into practical solutions that involve stakeholders and government support. Using a qualitative approach, this theoretical paper employed document analysis for data collection and analysis. This paper calls for more risk intelligent management of agencies so that future opportunities and threats are recognized and addressed promptly and effectively. The value of this paper is based on its contribution to the existing knowledge area on corporate governance and leadership

Corporate Narrations. An Instrument of Strategic Brand Management

Directory of Open Access Journals (Sweden)

Adela Rogojinaru

2011-08-01

Full Text Available Using textual analysis as a method, our aim is to connect the disciplines of brand management to brand communication via text-based approaches. It has been part of the academic tradition to treat all textual perspectives within the exclusive domain of literary studies. We nevertheless consider that an interdisciplinary recovery of classic text-based methods is fertile in advancing our research methods in branding, especially for teaching purposes at master and doctoral level of the communication disciplines. The methodology is based on the analysis of the use of storytelling in four corporate books on four well-known brands: Coca-Cola, Pepsi, Avon, and Disney.

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

Corporate Governance and Information Incorporation Speed: Lead-Lag between the IGC and IBrX

Directory of Open Access Journals (Sweden)

José Carneiro da Cunha Oliveira Neto

2012-04-01

Full Text Available Based on intraday data with a frequency of 15 minutes, the present study investigates the relationship between the high corporate governance market (IGC and the traditional market (IBrX. The hypothesis tested is that a higher level of corporate governance reduces the cost associated to incorporating new information to asset prices, and so firms with higher governance incorporate information faster. The co-integration relationship between the time series was tested using the Engle-Granger method in two stages. The vector error correction model (VECM and the Granger causality test do not permit the rejection of the hypothesis of faster incorporation of information for the high governance market prices. To estimate the VECM we used a bivariate GARCH BEKK model. The results suggest that the IGC finds its equilibrium price more rapidly and that the IBrX converges to the equilibrium relationship determined by the IGC.

Not invented here : managing corporate innovation in a new era

OpenAIRE

Vrande, van de, V.J.A.

2007-01-01

Not Invented here: Managing Corporate Innovation in a New Era External technology sourcing as a means to develop new businesses is taking a more central role in established companies. Acquiring new technologies from outside the firm which speeds up the innovation process and complements internal R&D is an important aspect of new business development within the paradigm of open innovation. It is becoming a requirement to create and sustain competitive advantage in different product markets, an...

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.

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 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

Development of Distributed System for Informational Location and Control on the Corporate Web Portal "Analytical Chemistry in Russia"

Science.gov (United States)

Shirokova, V. I.; Kolotov, V. P.; Alenina, M. V.

A new Internet portal developed by community of Russian analysts has been launched in 2001 (http://www.geokhi.ru/~rusanalytchem, http://www.rusanalytchem.org) Corporate Web Portal information, "Analytical Chemistry in Russia" , Corporate Web Portal information, "Analytical Chemistry in Russia" ). Now the portal contains a large amount of information, great part of it is stored in the form of SQL data base (MS SQL). The information retrieval is made by means of ASP pages, containing VB Scripts. The obtained experience of work with such topical portal has detected some weak points, related with its centralized administration and updating. It has been found that urgent supporting of all requests from different persons/organizations on information allocation on the portal's server takes a lot of efforts and time. That is why, the further development of portal we relate with development of a distributed system for information allocation and control, under preserving of centralized administration for ensuring of security and stable working of the portal. Analysis and testing of some available technologies lead us to conclusion to apply MS Share Point technologies. A MS Share Point Team Services (SPTS) has been selected as a technology supporting relatively small groups, where MS SQL is used for storage data and metadata. The last feature was considered as decisive one for SPTS selection, allowing easy integration with data base of the whole portal. SPTS was launched as an independent Internet site accessible from home page of the portal. It serves as a root site to exit to dozens of subsites serving different bodies of Russian Scientific Council on analytical chemistry and external organizations located over the whole Russia. The secure functioning of such hierarchical system, which includes a lot of remote information suppliers, based on use of roles to manage user rights independently for each subsite. The root site is controlled by portal administrator, whereas the

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)

Shaping corporate social responsibility management and reporting through engagement : The role of advocacy organisations

NARCIS (Netherlands)

Clune, C.

2017-01-01

Advocacy organisations have traditionally played a prominent role in shaping corporate social responsibility (CSR) management and reporting practices through organisational-level and institutional-level engagement. Recent years have seen advocacy organisations expand the nature and content of their

The Analysis of Liquidity and Receivables as a Component of Corporate Financial Management

Directory of Open Access Journals (Sweden)

Feshchenko Oleh Р.

2017-08-01

Full Text Available The article is aimed at the analysis of liquidity and receivables of corporations and substantiation of proposals as to its improvement as part of the management of financial status of companies. The instruments, methodical techniques, tasks, and stages of managing the accounts receivable were generalized. It has been substantiated that, at the current stage of development of Ukraine’s economy, it appears not sufficient to apply the coefficient analysis only, there is a need to supplement it by the regression analysis of the panel data, allowing for the temporal and spatial characteristics of the sample. The development of additional indicators for the monitoring of receivables can be suggested as recommendations for the studied corporations in order to reduce future risks of non-recovery and financial deterioration. Prospect for further research is an in-depth regression analysis of the panel data in terms of the measures to refinance receivables and the financial dynamics of companies.

The Analysis of a Deviation of Investment and Corporate Governance

OpenAIRE

Shoichi Hisa

2008-01-01

Investment of firms is affected by not only fundamentals factors, but liquidity constraint, ownership or corporate structure. Information structure between manager and owner is a significant factor to decide the level of investment, and deviation of investment from optimal condition. The reputation model between manager and owner suggest that the separate of ownership and management may induce the deviation of investment, and indicate that governance structure is important to reduce it. In th...

Corporate communication and impression management - New perspectives why companies engage in corporate social reporting

NARCIS (Netherlands)

Hooghiemstra, R

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental

Corporate Reputation Management: Reaching Out to Financial Stakeholders

OpenAIRE

Wang, Yijing

2013-01-01

textabstractCorporate reputation is important for firms’ long-term performance and competitive advantages. This dissertation sets out to understand the relationship between corporate reputation and a company’s attractiveness to financial stakeholders from different angles. Specifically, I examine the role of corporate reputation in the context of the agency problem to explain the causal chain through which the uncertainties and risks are mitigated for investors. This dissertation contributes ...

How CEOs use management information systems for strategy implementation in hospitals.

Science.gov (United States)

Naranjo-Gil, David; Hartmann, Frank

2007-04-01

Institutional and market changes seem to force hospitals across the Western world to revitalize their corporate strategies towards more cost efficiency on the one hand, and more flexibility towards customer demands on the other hand. Hospitals, however, apparently differ in the extent to which they are able to implement such strategies effectively. This paper explores whether these different levels of effectiveness depend on how hospitals' top managers' use of the available management information systems (MIS). Based on data obtained from the 218 CEOs of public hospitals in Spain, we analyze how CEOs' professional and educational backgrounds affect their use of MIS, and how the use of the MIS subsequently supports or inhibits the implementation of these strategic goals. The results indicate that CEOs with a predominant clinical background focus more on non-financial information for decision-making and prefer an interactive style of using MIS, which together support flexibility strategies. CEOs with a predominant administrative background seem more effective in establishing cost-reduction strategies, through their larger inclination to emphasize financial information in combination with a diagnostic use of the MIS. Implications for the strategic management of hospitals are outlined.

The Utility of Corporate-Style Balance Sheets for DoD Managers

Science.gov (United States)

2014-06-01

rate than sales in the presence of fixed costs. A doubling of sales, for example, usually implies a more than doubling of net income (Stickney...users. Corporations possess the jurisdiction to employ the assets on their books in any manner that management chooses. For instance, inventory can be...federal government leverages its ability to raise revenue through taxation , thereby negating a relationship between debt and net position. Instead, net

The clinic as a good corporate neighbor.

Science.gov (United States)

Sass, Hans-Martin

2013-02-01

Clinics today specialize in health repair services similar to car repair shops; procedures and prices are standardized, regulated, and inflexibly uniform. Clinics of the future have to become Health Care Centers in order to be more respected and more effective corporate neighbors in offering outreach services in health education and preventive health care. The traditional concept of care for health is much broader than repair management and includes the promotion of lay health competence and responsibility in healthy social and natural environments. The corporate profile and ethics of the clinic as a good and competitive local neighbor will have to focus on [a] better personalized care, [b] education and services in preventive care, [c] direct or web-based information and advice for general, seasonal, or age related health risks, and on developing and improving trustworthy character traits of the clinic as a corporate person and a good neighbor.

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...

Can MHA graduates tackle financial management? Lessons from American corporate industry.

Science.gov (United States)

Hepner, J O; Ameiss, A P

1984-01-01

American industry, the major purchaser of medical services, is beginning to use its buying power to intervene in the healthcare system. Management committees hav been established to develop cost analysis and containment approaches to the utilization of medical services. With innovations by corporate industry, does the hospital CEO see an advocate or yet another adversary in addition to government regulation? Specifically, what preparation do master's degree graduates have, prior to their subsequent job experience, to make an informed contribution in financial decision making? Research was conducted to obtain data from health administration graduate programs in the United States and Canada to help find answers to these questions. This study addresses the strengths and weaknesses of the two major inputs to health financial management education--the proper mix and delivery of course presentations, and the student's motivation, maturity, and academic background. In some respects, both have been found wanting--not only from the findings of this investigation, but also by the AUPHA Task Force on Financial Management in the curriculum. About one-fourth of the entrants to master's degree programs have a business school background which includes courses in accounting, economics, and finance. However, the remaining 75% have other academic backgrounds, which suggests that teaching financially oriented courses to these graduate students is a major problem. The question of whether a health administration graduate with some finance training or a pure finance graduate is more desirable remains unanswered. This is especially true in meshing the immediate needs of the healthcare marketplace for financial management personnel and the long-range career goals of the graduate. This article presents the survey results and seven recommendations for action.

Educating European Corporate Communication Professionals for Senior Management Positions: A Collaboration between UCLA's Anderson School of Management and the University of Lugano

Science.gov (United States)

Forman, Janis

2005-01-01

UCLA's program in strategic management for European corporate communication professionals provides participants with a concentrated, yet selective, immersion in those management disciplines taught at U.S. business schools, topics that are essential to their work as senior advisors to CEOs and as leaders in the field. The choice of topics…

CORPORATE GOVERNANCE IN DEVELOPING ECONOMIES: CASE STUDY OF A ROMANIAN TEXTILE COMPANY

Directory of Open Access Journals (Sweden)

POP Zenovia Cristiana

2015-05-01

Full Text Available This article explores corporate governance issues like ownership structure, gender diversity accountability, risk management and internal audit at managerial level of a textile company listed on the Bucharest stock exchange. For this reason, secondary data was used as information collection tool. Results of the study underline the conclusion that, corporate governance is being implemented in companies belonging to the textile industry of Romania although correlated with some weaknesses. Analyzed documents confirm that the chosen textile company is trying to implement various accepted corporate governance policies, to stay competitive. The manufacturing processes were constantly improved involving a variety of techniques, with the purpose for diminishing environmental negative impact by eliminating waste. The board of directors as well as the top-management has a good understanding of the responsibilities for each member in order to ensure good corporate governance. The lack of a trade union could be the causative factor of wage inequality and loss of a stronger worker voice. Although the result of external constraints, we identified a process for constant enhancement of corporate governance in the company. The implementation of the code of corporate governance contributed to improvement in performance especially share value. Future research directions aimed extending the sample by selecting several other companies from different industries, for comparison.

Social Networks and Corporate Information Security

Directory of Open Access Journals (Sweden)

Ekaterina Gennadievna Kondratova

2013-06-01

Full Text Available It is defined in the article social networks as a tool in the hands of cyber-criminals to compromise the organization’s data. The author focuses on a list of threats to information security caused by social networks usage, which should be considered in the set up of information security management system of the company.

The Corporate Value and Social Responsibility.

Science.gov (United States)

Lilly, Edward R.

In the past two decades, corporate social responsibility has become a controversial issue which is usually responded to according to the management style of individual corporations. Three concepts of management style have developed. Profit maximization considers that money and wealth are most important, labor is a commodity to be bought and sold,…

JURIDICAL AND ECONOMIC ANALYSIS OF THE CORPORATE SOCIAL RESPONSIBILITY IN THE BANKING MANAGEMENT FROM ROMANIA

Directory of Open Access Journals (Sweden)

Muresan (Potincu Laura

2015-07-01

Full Text Available At present, the corporate social responsibility must be regarded from a complex perspective. We consider that the social responsibility of the banks is what the community expects from a bank ecologically, economically, juridically, ethically, and philanthropically. Thus, the banking corporate social responsibility includes all these types of responsibilities: the ecological responsibility, the economic responsibility, the juridical responsibility, the ethical responsibility, and the philanthropic responsibility. Combining the juridical analysis with the marketing research, this work aims at the actual compliance with the corporate social responsibility by the banks from Romania, an European Union member state. The juridical regulations adopted mid 2013 at the European Union level bring a new approach to the relation between the most important categories of stakeholders – consumers and employees – and the bank by means of actual juridical specifications regarding the banking management. Presenting the most important provisions of Directive 2013/36/UE of the European Parliament and Council regarding the access to the activity of the credit institutions and prudential supervision of the credit institutions and investment companies, and of Regulation no. 575/2013 of the European Parliament and Council regarding the prudential requirements for the credit institutions and investment companies, in relation to the corporate social responsibility aspects offers an interesting image of the evolution of the legislative aspects regulating the banking management. One can note, in practice, the assimilation by the banks of the corporate social responsibility only with its philanthropic component, ignoring the most important elements of the social responsibility: the juridical responsibility, the ethical responsibility, or the economic responsibility. This work shows results of a quantitative marketing research which has been performed in Bra

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.

Auditors' Experience with Corporate Psychopaths

DEFF Research Database (Denmark)

Klarskov Jeppesen, Kim; Leder, Christina

2016-01-01

Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey among Danish state-authorized auditors, to which 179 auditors responded, representing 9% of the total...... population. Findings: Of the participating auditors, 69% had experienced corporate psychopaths in their client management and 70% of these had experienced more than one case. In addition, 43% of the auditors who had experienced psychopathic managers reported that they had committed fraud. The vast majority...... of cases were detected in the execution and completion phases of the audit and resulted in increased professional scepticism, the use of more experienced auditors and the requirement for more and better audit evidence. Research limitations/implications: The findings confirm that corporate psychopaths...

Enterprise Information Management with Plone Portals

Directory of Open Access Journals (Sweden)

Marcello Peixoto Bax

2009-05-01

Full Text Available The article shows that it is possible to implement a corporate portal using open source software, in an integrated manner with the proprietary MS Windows environment. As it is the real scenario in the vast majority of businesses and organizations today, a portal that meets these specific requirements is highly representative, mainly because MS Windows integration in the client environment (not in the server is not trivial for an open source portal. The paper shows that, by deploying a portal in this context the company considerably moves forward regarding information management. To show this, the article focuses on the key positive aspects arising from the deployment of a intranet / extranet portal in that context, i.e., MS Windows integration; editing with MS Office or other similar applications; shared editing control (with check-in and check-out; universal web access; and the use of metadata and workflow.

Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

OpenAIRE

Elok Faiqoh Himmah

2013-01-01

The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected studen...

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

Institute of Scientific and Technical Information of China (English)

成哲

2015-01-01

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

Management Development Programs: The Effects of Management Level and Corporate Strategy. [and] Invited Reaction: Level and Strategy Should and Do Make a Difference!

Science.gov (United States)

Blakely, Gerald L.; And Others

1994-01-01

Consensus of survey responses from 155 of 600 human resource managers was as follows: management development programs emphasized technical skills at lower levels, entrepreneurial skills at senior levels; organizations with corporate growth strategies focused on more areas than those with stability or retrenchment strategies. (Muschewske's reaction…

Control mechanisms in corporate governance

Directory of Open Access Journals (Sweden)

Jovanović-Zattila Milena

2016-01-01

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

Product market competition and corporate governance

Directory of Open Access Journals (Sweden)

Julia Chou

2011-04-01

Full Text Available This paper investigates whether product market competition acts as an external mechanism for disciplining management and also whether there is any relationship between the degree of competition a firm faces and its corporate governance. We find that firms in competitive industries or with low market power tend to have weak corporate governance structures. Results are robust to various competition measures at firm and industry levels, even after controlling for firm-specific variables. We further find that corporate governance quality has a significant effect on performance only when product market competition is weak. The overall evidence suggests that product market competition has a substantial impact on corporate governance and that it substitutes for corporate governance quality. Finally, we provide evidence that the disciplinary force of competition on management is from the fear of liquidation.

Information Security Management as a Bridge in Cloud Systems from Private to Public Organizations

Directory of Open Access Journals (Sweden)

Myeonggil Choi

2015-08-01

Full Text Available Cloud computing has made it possible for private companies to make rapid changes in their computing environments. However, in the public sector, security issues hinder institutions from adopting cloud computing. To solve these security challenges, in this paper, we propose a methodology for information security management, which quantitatively classifies the importance of information in cloud systems in the public sector. In this study, we adopt a Delphi approach to establish the classification criteria of the proposed methodology in an objective and systematic manner. Further, through a case study of a public corporation, we try to validate the usefulness of the proposed methodology. The results of this study will help public institutions to consider introducing cloud computing and to manage cloud systems effectively and securely.

Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

Directory of Open Access Journals (Sweden)

Tobias Viere

2007-12-01

Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

The Role of Corporate and Government Surveillance in Shifting Journalistic Information Security Practices

Science.gov (United States)

Shelton, Martin L.

2015-01-01

Digital technologies have fundamentally altered how journalists communicate with their sources, enabling them to exchange information through social media as well as video, audio, and text chat. Simultaneously, journalists are increasingly concerned with corporate and government surveillance as a threat to their ability to speak with sources in…

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DI LAPORAN KEUANGAN

Directory of Open Access Journals (Sweden)

Stalsa Frani Akmyga

2015-06-01

Full Text Available Corporate governance has impacts on the disclosure of key management compensation in the financial statements through the application of the principle of transparancy. This research aims to analyze the impact of corporate governance structure, such as family ownership, managerial ownership and the effectiveness of the audit committee, as well as audit quality of key management compensation disclosures in the financial statements according to PSAK No. 7 (Revised 2010. The research using multiple regressions examined non-financial companies listed on the Indonesia Stock Exchange in 2011. The research found that companies that are controlled by family and not part of a business group significantly affect management to comply with the mandatory disclosure related to key management compensation information in the financial statements. The research also found that the effectiveness of the audit committee significantly affects management to provide better information related to financial disclosures. Furthermore, the audit quality significantly increases the transparency of the compensation of key management related to PSAK No. 7 (Revised 2010.

Corporate Support of Education: Some Strings Attached

Science.gov (United States)

Malott, Robert H.

1978-01-01

Corporate self-interest should guide corporate giving. Managers of publicly held corporations have the right, the capability, and the obligation to establish a philosophical screen to use in determining how shareholders' money is to be donated. (Author/MLF)

Toxicity potentials from waste cellular phones, and a waste management policy integrating consumer, corporate, and government responsibilities

International Nuclear Information System (INIS)

Lim, Seong-Rin; Schoenung, Julie M.

2010-01-01

Cellular phones have high environmental impact potentials because of their heavy metal content and current consumer attitudes toward purchasing new phones with higher functionality and neglecting to return waste phones into proper take-back systems. This study evaluates human health and ecological toxicity potentials from waste cellular phones; highlights consumer, corporate, and government responsibilities for effective waste management; and identifies key elements needed for an effective waste management strategy. The toxicity potentials are evaluated by using heavy metal content, respective characterization factors, and a pathway and impact model for heavy metals that considers end-of-life disposal in landfills or by incineration. Cancer potentials derive primarily from Pb and As; non-cancer potentials primarily from Cu and Pb; and ecotoxicity potentials primarily from Cu and Hg. These results are not completely in agreement with previous work in which leachability thresholds were the metric used to establish priority, thereby indicating the need for multiple or revised metrics. The triple bottom line of consumer, corporate, and government responsibilities is emphasized in terms of consumer attitudes, design for environment (DfE), and establishment and implementation of waste management systems including recycling streams, respectively. The key strategic elements for effective waste management include environmental taxation and a deposit-refund system to motivate consumer responsibility, which is linked and integrated with corporate and government responsibilities. The results of this study can contribute to DfE and waste management policy for cellular phones.

Toxicity potentials from waste cellular phones, and a waste management policy integrating consumer, corporate, and government responsibilities.

Science.gov (United States)

Lim, Seong-Rin; Schoenung, Julie M

2010-01-01

Cellular phones have high environmental impact potentials because of their heavy metal content and current consumer attitudes toward purchasing new phones with higher functionality and neglecting to return waste phones into proper take-back systems. This study evaluates human health and ecological toxicity potentials from waste cellular phones; highlights consumer, corporate, and government responsibilities for effective waste management; and identifies key elements needed for an effective waste management strategy. The toxicity potentials are evaluated by using heavy metal content, respective characterization factors, and a pathway and impact model for heavy metals that considers end-of-life disposal in landfills or by incineration. Cancer potentials derive primarily from Pb and As; non-cancer potentials primarily from Cu and Pb; and ecotoxicity potentials primarily from Cu and Hg. These results are not completely in agreement with previous work in which leachability thresholds were the metric used to establish priority, thereby indicating the need for multiple or revised metrics. The triple bottom line of consumer, corporate, and government responsibilities is emphasized in terms of consumer attitudes, design for environment (DfE), and establishment and implementation of waste management systems including recycling streams, respectively. The key strategic elements for effective waste management include environmental taxation and a deposit-refund system to motivate consumer responsibility, which is linked and integrated with corporate and government responsibilities. The results of this study can contribute to DfE and waste management policy for cellular phones. 2010 Elsevier Ltd. All rights reserved.

A CASE OF CORPORATE DECEIT: THE ENRON WAY

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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.

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

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Isabel Olmedo-Cifuentes

2014-10-01

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

Corporate Reputation Management: Reaching Out to Financial Stakeholders