Probability of Corporal Punishment: Lack of Resources and Vulnerable Students

Science.gov (United States)

Han, Seunghee

2011-01-01

The author examined corporal punishment practices in the United States based on data from 362 public school principals where corporal punishment is available. Results from multiple regression analyses show that schools with multiple student violence prevention programs and teacher training programs had fewer possibilities of use corporal…

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.

The Secondary School Principal in Australia and New Zealand: An Investigation of Changing Roles.

Science.gov (United States)

Cranston, Neil; Ehrich, Lisa; Billot, Jennie

2003-01-01

Investigates the roles and workloads of secondary school principals from Queenslands, Australia, and New Zealand. Finds, for example, that pressure in the role and hours worked per week had increased compared with previous years. Overall principals were highly satisfied with their roles. Provides discussion of skills and competencies required of…

The Effect of Corporate Tax Avoidance on the Level of Corporate Cash Holdings: Evidence from Indonesian Public Listed Companies

Directory of Open Access Journals (Sweden)

Muhammad Irham Kurniawan

2017-12-01

Full Text Available This study aims to examine the effect of corporate tax avoidance to the corporate cash holdings. Recent tax avoidance research found that tax avoidance is able to facilitate managerial rent extraction in the form of transfer of resources owned by the company. This study attempts to test how the relationship of tax avoidance with the amount of cash held by the company. The sample consists of 46 non-financial, non-property, non-real estate and non-construction companies from 2009-2016, with a total 368 observations. The study uses two different cash holdings measures to test the robustness of the research results. This study cannot find evidence that tax avoidance have a significant relationship to the level of cash holdings in public companies in Indonesia. Both measurements of cash holdings gave the same conclusions to the results of the study. This study provides an insight that agency theory in the context of tax avoidance and corporate cash holdings in developing countries such as Indonesia needs to be explored further as the agency conflict in Indonesia as a developing country is more principal-principal conflicts.

A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

OpenAIRE

Ewert, Ralf; Niemann, Rainer

2014-01-01

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently paradoxical results regarding the impact of increased tax rates on efforts, risks, and incentive schemes. First, the principal’s after-tax profit can increase with a higher corporate tax rate. Second, t...

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.

THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN MONGOLIAN BUSINESS SECTOR

OpenAIRE

Oyungerel Tudev; Lkhagvasuren Erhembayar

2011-01-01

The global aspirations regarding Corporate Social Responsibility remain far from being met in many developing countries today. More specifically, research regarding Mongolian companies´ social responsibility behaviour is missing and, from overall observation the performance is weak. This research is principally focused on explaining existing conflicts about the comprehension or understanding of just what Corporate Social Responsibility means from a theoretical perspective, and precisely, with...

19 CFR 113.37 - Corporate sureties.

Science.gov (United States)

2010-04-01

... under laws of the State of __, authorized to conduct a surety business in the State of __, and having... company incorporated under the laws of the State of __ and having its principal place of business at... effect on the close of business on the date requested provided the corporate surety power of attorney is...

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

Directory of Open Access Journals (Sweden)

Hanna Kim

2015-03-01

Full Text Available The aim of this research is to investigate the relationship between consumer perception of Corporate Social Responsibility (CSR, corporate brand trust, corporate hypocrisy, and corporate reputation. Based on the one-to-one interview method using a structured questionnaire of 560 consumers in South Korea, the proposed model was estimated by structural equation modeling analysis. The model suggests that consumer perception of CSR influences consumer attitudes toward a corporation (i.e., perceived corporate hypocrisy and corporate reputation by developing corporate brand trust. This in turn further enhances corporate reputation while decreasing corporate hypocrisy. The findings of our study demonstrate that consumer perception of CSR is an antecedent to corporate brand trust, which fully mediates the relationship between consumer perception of CSR and corporate reputation. In addition, corporate brand trust has the role of partial mediator in the relationship between consumer perception of CSR and corporate hypocrisy. These results imply that to better understand the relationship between consumer perception of CSR and consumer attitudes toward a corporation, it is necessary to consider corporate brand trust as an important mediating variable. The theoretical and practical implications of this study are discussed, together with its limitations and potential for future research.

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

Science.gov (United States)

2010-03-30

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

The Impact of Corporate Board Meetings on Corporate Performance ...

African Journals Online (AJOL)

Our findings suggest a statistically significant and positive association between the frequency of corporate board meetings and corporate performance, implying that SA boards that meet more frequently tend to generate higher financial performance. A further investigation indicates a significant non-monotonic link between ...

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

OpenAIRE

Sari, Dewi Kartika; Utama, Sidharta; Rossieta, Hilda

2017-01-01

This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG) on the relationship between tax avoidance, Related Party Transactions (RPT) and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the prop...

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

OpenAIRE

Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; Downs, Yvonne

2015-01-01

This study investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institut...

Corporate Communication Strategies in Restaurant Franchises. Chromatic Analysis of Visual Corporate Identity

OpenAIRE

Dr. Juan M. Monserrat Gauchi,; Ddo. Jesús Ángel López Ramón;

2009-01-01

The aim of this piece of research is to determine the interrelationships between the corporate image used by the main restaurant franchises operating in Spain and the colours used by them. Following Colour Theory and the studies on colour psychology that will be dealt with during the course of this paper, we have started with the principal hypothesis that red will be the predominant colour, together with yellow, due to the fact that these colours, because of their inherent connotations, are t...

EMPLOYEES’ RIGHTS IN THE CORPORATE GOVERNANCE CONTEXT

Directory of Open Access Journals (Sweden)

Andrei Emil Moise

2014-11-01

Full Text Available The recent redrafting of the corporate governance legal frame at the European level, with emphasis on its functions of valorization and security of shareholders’ rights, maximizing profits and minimizing risks, raises the balance issue between the above stated goals and the necessity for compliance with employees’ rights. In this context, we intend to analyze the possibility for the labour regulations to be completed or substituted by the “soft-law” regulations, product of corporate governance, to identify the degree of stability, transparency and predictability of the employer-employee relationship and to identify the reconciliation methods between the apparently differing objectives of corporate governance and protection of employees’ rights. The study performs an analysis of the cases in which relevant provision form both corporate law and labour law are applicable, providing also practical examples from the real business environment, a comparative analysis of the relevant legal provisions from the principal EU member states and also an examination of the relevant doctrine. The research results indicate the negative effect of the poor implementation of the corporate governance rules over employees’ rights, but also the fact that compliance with employees’ rights can be and should be an instrument of the effective and transparent corporate governance rather than a barrier, providing several directions for improving the labour relations in the corporate environment.

African-American Female Students and STEM: Principals' Leadership Perspectives

Science.gov (United States)

Sampson, Kristin Morgan

As the U.S. becomes more diverse, school leaders, major corporations, and areas of national defense continue to investigate science, technology, engineering and math (STEM) education issues. African-American female students have historically been underrepresented in STEM fields, yet educational leadership research, examining this population is limited. The purpose of this qualitative study was to explore how principals support African-American female students in schools with a STEM program. The Critical Race Theory (CRT)was used as a theoretical framework to highlight the inadequacies to support educational inequalities. The application of the CRT in this study is due to the embedded inequality practices within the educational system, that have resulted in the underrepresentation of African-American female students in STEM. To complement CRT, the transformative leadership model was also utilized to examine the emancipatory leadership practices principals utilized. These theories framed the context of this study by recognizing the need to address how support is actualized to African-American female students in STEM by their principals. A case study approach was an appropriate method to answer the two research questions, 1) How do principals feel they support African-American female students in their STEM programs? and 2) What practices do principals engage in that support underrepresented students in STEM? This approach intended to uncover how a principal leads a multifaceted population of underrepresented students in STEM programs. Two principals of STEM schools, where more than 50% of the population were African-American, were interviewed and observed completing daily operations at community-wide events. The STEM Coordinators and a teacher were also interviewed, and test scores were examined to provide further information about the STEM program, and public records were obtained to analyze the principals' means of communication. I found that principals supported

Community Service: Lessons from the Corporate World.

Science.gov (United States)

Porterfield, Kitty

2003-01-01

Describes several corporation-derived client-satisfaction and customer-service standards that principals can use to strengthen relationships with their parents and community. For example, only our clients can judge the quality of our service; our first job is to understand and manage our client's expectations; no matter what we do, some people…

Corporate Governance Provisions, Family Involvement, and Firm Performance in Publicly Traded Family Firms

Directory of Open Access Journals (Sweden)

Esra Memili

2015-07-01

Full Text Available This study examines the moderation effects of corporate governance provisions on the link between family involvement (i.e., family ownership and family management in publicly-traded firms and firm performance by drawing upon agency theory, with a focus on principal-principal agency issues, and the extant family governance literature. We develop and test the hypotheses on 386 of the S&P 500 firms longitudinally. Findings support the hypotheses suggesting the moderation effects of the use of provisions (a protecting controlling owners in terms of their sustainability of controlling status, and (b protecting management legally on the inverted U-shaped relationship between family ownership and firm performance. We also found support for the moderation effects of provisions (c protecting controlling owners in terms of their voting rights, (d protecting noncontrolling owners, and (e protecting management monetarily on the inverted U-shaped relationship between family management and firm performance. By this, our study provides empirical support for the principal-principal agency perspective on the corporate governance in publicly-traded family firms. As such, it suggests new avenues of research for both the corporate governance literature, as well as for the theory of the family firm. Our study also offers insights to policy directed toward monitoring the actions of large shareholders such as family and enhancing the overall shareholder value in publicly-traded family firms.

76 FR 37793 - Viking Range Corporation, Provisional Acceptance of a Settlement Agreement and Order

Science.gov (United States)

2011-06-28

... Corporation, containing a civil penalty of $450,000.00. DATES: Any interested person may ask the Commission... existing under the laws of the State of Mississippi, with its principal corporate office located at 111 W... a substantial product hazard, or created an unreasonable risk of serious injury or death, Viking...

Experimental Investigation of Principal Residual Stress and Fatigue Performance for Turned Nickel-Based Superalloy Inconel 718.

Science.gov (United States)

Hua, Yang; Liu, Zhanqiang

2018-05-24

Residual stresses of turned Inconel 718 surface along its axial and circumferential directions affect the fatigue performance of machined components. However, it has not been clear that the axial and circumferential directions are the principle residual stress direction. The direction of the maximum principal residual stress is crucial for the machined component service life. The present work aims to focuses on determining the direction and magnitude of principal residual stress and investigating its influence on fatigue performance of turned Inconel 718. The turning experimental results show that the principal residual stress magnitude is much higher than surface residual stress. In addition, both the principal residual stress and surface residual stress increase significantly as the feed rate increases. The fatigue test results show that the direction of the maximum principal residual stress increased by 7.4%, while the fatigue life decreased by 39.4%. The maximum principal residual stress magnitude diminished by 17.9%, whereas the fatigue life increased by 83.6%. The maximum principal residual stress has a preponderant influence on fatigue performance as compared to the surface residual stress. The maximum principal residual stress can be considered as a prime indicator for evaluation of the residual stress influence on fatigue performance of turned Inconel 718.

Experimental Investigation of Principal Residual Stress and Fatigue Performance for Turned Nickel-Based Superalloy Inconel 718

Directory of Open Access Journals (Sweden)

Yang Hua

2018-05-01

Full Text Available Residual stresses of turned Inconel 718 surface along its axial and circumferential directions affect the fatigue performance of machined components. However, it has not been clear that the axial and circumferential directions are the principle residual stress direction. The direction of the maximum principal residual stress is crucial for the machined component service life. The present work aims to focuses on determining the direction and magnitude of principal residual stress and investigating its influence on fatigue performance of turned Inconel 718. The turning experimental results show that the principal residual stress magnitude is much higher than surface residual stress. In addition, both the principal residual stress and surface residual stress increase significantly as the feed rate increases. The fatigue test results show that the direction of the maximum principal residual stress increased by 7.4%, while the fatigue life decreased by 39.4%. The maximum principal residual stress magnitude diminished by 17.9%, whereas the fatigue life increased by 83.6%. The maximum principal residual stress has a preponderant influence on fatigue performance as compared to the surface residual stress. The maximum principal residual stress can be considered as a prime indicator for evaluation of the residual stress influence on fatigue performance of turned Inconel 718.

78 FR 3483 - Self-Regulatory Organizations; The Options Clearing Corporation; Notice of Filing of Advance...

Science.gov (United States)

2013-01-16

... be used by OCC to finance its working capital needs or for OCC's general corporate purposes. OCC's... additional liquidity for working capital needs and general corporate purposes. The Facility would also help... aggregate principal amount not to exceed $25 million. The Facility would be designed to provide OCC with...

Advanced Nuclear Fuels Corporation: one year later

International Nuclear Information System (INIS)

Bjoernard, T.A.; Sofer, G.A.

1988-01-01

About one year ago, after 18 years of business as a wholly owned affiliate of Exxon Corporation, Exxon Nuclear Company was acquired by Siemens/KWU and its name was changed to Advanced Nuclear Fuels Corporation (ANF). This profile describes the status of ANF one year later, principally from the European perspective but with some mention of ANF's worldwide operations to provide a balanced picture. After one year of operation as an affiliate of Siemens/KWU, ANF's role remains as an independent international supplier of nuclear fuel and services to utilities in Europe, the USA and the Far East, but with substantially augmented capabilities resulting from the new affiliation

Corporate social responsibility and corporate governance in Indonesian public listed companies

OpenAIRE

Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

2017-01-01

This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR) disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs). The annual reports of 115 PLC for two years (2011 and 2012) were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consisten...

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...

Investigating Teachers' Organizational Socialization Levels and Perceptions about Leadership Styles of Their Principals

Science.gov (United States)

Kadi, Aysegül

2015-01-01

The purpose of this study is to investigate teachers' organizational socialization levels and perceptions about leadership styles of their principals. Research was conducted with 361 teachers. Research design is determined as survey and correlational. Multi-Factor Leadership Scale originally was developed by Bass (1999) and adapted to Turkish…

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

OpenAIRE

Syed alwi, SF; Balmer, JMT; CheHa, N; Yen, D

2014-01-01

The purpose of this paper is to investigate negative employee corporate brand identification towards a business school in Malaysia. The research marshals the nascent literature of corporate brand identification (Balmer and Liao 2007; Balmer, Liao and Wang 2008) which marked new ground by drawing on social identity theory in corporate branding contexts. Corporate brand identification is relatively new concept but has been recognized as very important facet of corporate marketing (Balmer and Li...

Financial Leverage and Corporate Performance: Does Financial Crisis Owe an Explanation?

Directory of Open Access Journals (Sweden)

Syed Jawad Hussain Shahzad

2015-04-01

Full Text Available The objective of this study is to investigate the impact of financial leverage on corporate financial performance of Pakistan’s textile sector from 1999-2012 using panel data. The leverage-performance relationship is examined with a special focus on the Global Financial Crisis of 2007-2008. Both accounting-based (Return on Assets - ROA and market-based (Tobin’s Q measures of corporate financial performance are used. Regression analysis is performed with and without inclusion of financial crisis dummy. Total Debt to Total Assets (TDTA, Long Term Debt to Total Assets (LDTA, Short Term Debt to Total Assets (SDTA and Debt to Equity (DE ratios are used as proxies for financial leverage whereas firm’s size and firm’s efficiency are used as control variables. The results indicate that financial leverage has a negative impact on corporate performance when measured with ROA. Whereas in case of Tobin’s Q, SDTA coefficient is positive. It can be concluded that since cost of borrowing is high in Pakistan and debt capital markets are less developed, firms are forced to resort to banks as their source of debt finance and thus have to repay huge amount of principal and interest which has a heavy toll on their financial health. In addition to this, financial crisis was found to have a negative impact on corporate performance and also affect the leverage-performance relationship.

Corporal punishment and disciplinary control of secondary school ...

African Journals Online (AJOL)

This study was carried out to examine and analyze the use of corporal punishment in disciplinary control of secondary schools students in Delta State. Two research questions were raised and one hypothesis was generated and tested. 515 principals were selected through the use of the multi-stage random sampling ...

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

OpenAIRE

Kogilavani Apadore; Siti Subaryani Binti Zainol

2014-01-01

This study discusses on the relationship between corporate governance mechanisms and corporate performance of public listed companies in Bursa Malaysia among the consumer product industry. It investigates the corporate governance mechanisms such as ownership concentration, audit quality, board independence and CEO duality, are used to test on the relationship between both corporate governance and corporate performance. The proposed model indicates that the proportion of independent non-execut...

THE 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.

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

NARCIS (Netherlands)

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

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

Corporate Branding and Corporate Reputation

DEFF Research Database (Denmark)

Karmark, Esben

2013-01-01

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

Investigating Policy Implications for the Abolition of Corporal Punishment in Secondary Schools in Kenya

Science.gov (United States)

Kindiki, Jonah Nyaga

2015-01-01

The main objective of this study is to investigate policy implications for the abolition of corporal punishment in secondary schools in Kenya. Adopting a survey design, using questionnaires, interviews and documentation, a sample of 355 was selected from target population of 3228 teachers, students and parents. The data were analysed thematically.…

THE IMPACT OF CORPORATE GOVERNANCE QUALITY ON COMPANIES

Directory of Open Access Journals (Sweden)

IONESCU ALIN

2015-08-01

Full Text Available Corporate governance represents a current topic, with a considerable importance in field of economic research of the last decades, even more so in most developed and developing countries the companies listed at stock exchange are forced to adopt and implement several national and international recommendations regarding corporate practices. In the context of recent years, considering the maturity of financial system of developed countries, international organizations and researchers attention was focused especially on analyzing corporate governance concept in developing countries. The main purpose of this paper is to estimate the impact of corporate governance quality on the performance of the companies, taking into account a series of data provided by the World Bank database (www.enterprisesurveys.org in case of 82 developing countries around the world. In this regard, using the principal components analysis, were constructed two informational synthetic indicators: one which describes the corporate governance quality and one for companies performances of analyzed countries. Thus, in assessing the quality level of corporate governance were tacked into account some aspects considered relevant in the literature, such as the type of the companies, innovation, corporate social responsibility, transparency and quality of workforce, while corporate performance has been defined and quantified in terms of issues such as annual real growth of sales, growth of labor productivity and capacity utilization. In this context, the impact of corporate governance quality on the firms performance was tested using the generalized linear model framework and the main result of the study consists in the thesis that, in analyzed countries, companies performance index is significantly influenced by the corporate governance quality index.

29 CFR 1471.995 - Principal.

Science.gov (United States)

2010-07-01

... SUSPENSION (NONPROCUREMENT) Definitions § 1471.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or... 29 Labor 4 2010-07-01 2010-07-01 false Principal. 1471.995 Section 1471.995 Labor Regulations...

Social inequality and the principal-agent problem

Directory of Open Access Journals (Sweden)

S. A. Barkov

2014-01-01

Full Text Available Social inequality has a lot of reasons. One of them is managerial. Managerial duties are paid so high that it set the stage for discontent not only within individual organizations, but also entire countries. The principles (the people in the state and shareholders in the corporation because the specific structure of their competencies can’t totally control agents (officials and managers. As to agents, the moral imperative to act for the good of the social system and reputation considerations (to be remembered as a good ruler or a genius manager can easily rejected when there is an opportunity to make millions dollars without special efforts. As a result hundreds thousands of people across the globe in the corporate and government structures are enriched through specific solutions to the principal-agent problem, and social inequality becomes an integral inevitable part of the modern economy.

Challenges of Corporate Governance in State-Owned Companies – Croatian Perspectives

Directory of Open Access Journals (Sweden)

Boris Crnković

2011-12-01

Full Text Available The term corporate governance is related to the agency problem, which is also known as the principalagent problem. In the microeconomic theory the relationship between principal and agent refers to the situation when the owner of the business and the manager running the business are not the same person. In such a case ownership and management are separated, which is a good situation for managers, who can use it to promote some of their own goals which do not necessarily have to correspond to the objectives of the business, i.e. owner of the business. The term corporate governance may also include the way in which owners of the business successfully motivate managers to act in the best interest of the owner of the business, thus maximising the company’s profit. The relationship between the principal and the agent in case of state-owned companies is two-fold (citizens – politicians and politicians – managers. Therefore corporate governance in state-owned companies faces specific challenges. From the perspective of the Republic of Croatia it is clear that progress in the privatisation process cannot be expected soon due to political and economic reasons. Therefore it is necessary to ensure an efficient system of corporate governance in state-owned companies to ensure protection of the interests of the state, i.e. the citizens in state-owned companies.

31 CFR 19.995 - Principal.

Science.gov (United States)

2010-07-01

... SUSPENSION (NONPROCUREMENT) Definitions § 19.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Principal. 19.995 Section 19.995...

22 CFR 208.995 - Principal.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Principal. 208.995 Section 208.995 Foreign...) Definitions § 208.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory responsibilities related to a...

22 CFR 1006.995 - Principal.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Principal. 1006.995 Section 1006.995 Foreign... § 1006.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory responsibilities related to a...

2 CFR 180.995 - Principal.

Science.gov (United States)

2010-01-01

... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Principal. 180.995 Section 180.995 Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS... § 180.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator...

22 CFR 1508.995 - Principal.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Principal. 1508.995 Section 1508.995 Foreign...) Definitions § 1508.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory responsibilities related to a...

Corporate governance and corporate social responsibility: A typology of OECD countries

Directory of Open Access Journals (Sweden)

Patricia Crifo

2016-06-01

Full Text Available This article investigates the relationships between corporate governance and Corporate Social Responsibility (CSR. The underlying intuition is that governance factors are major determinants of CSR policies and extra-financial performance. More precisely, we identify three main factors that determine the strength of CSR engagement at the firm level: the structure of equity ownership (identity of shareholders, the composition and structure of board of directors, and the regulatory framework on corporate governance and CSR. We show how evolutions regarding corporate governance over the three previous decades have paved the way and shaped the rise of CSR. In addition, we elaborate a typology of CSR and governance structures that characterize OECD countries depending on whether the CSR reporting regime is stringent versus non-stringent, and on whether the corporate governance model is based on the shareholder, stakeholder or hybrid regime.

21 CFR 1404.995 - Principal.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Principal. 1404.995 Section 1404.995 Food and...) Definitions § 1404.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory responsibilities related to a...

34 CFR 85.995 - Principal.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Principal. 85.995 Section 85.995 Education Office of...) Definitions § 85.995 Principal. Principal means— (a) An officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory responsibilities related to a...

THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN MONGOLIAN BUSINESS SECTOR

Directory of Open Access Journals (Sweden)

Oyungerel Tudev

2011-06-01

Full Text Available The global aspirations regarding Corporate Social Responsibility remain far from being met in many developing countries today. More specifically, research regarding Mongolian companies´ social responsibility behaviour is missing and, from overall observation the performance is weak. This research is principally focused on explaining existing conflicts about the comprehension or understanding of just what Corporate Social Responsibility means from a theoretical perspective, and precisely, within Mongolian business circles. To give an answer to this question, the economic, legal, ethical and philanthropic responsibilities of companies was reviewed.

Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA

Directory of Open Access Journals (Sweden)

Renata Rouquayrol Assunção

2017-03-01

Full Text Available ABSTRACT In light of the need to develop mechanisms of control, protection, and transparency regarding the relationships between principal and agent, and with the aim of eliminating or reducing the agency problem, corporate governance has emerged. Based on Agency Theory, separation of ownership and control of activities derives from the complexity of organizations. In this context, this study aims to analyze the relationship between dimensions of complexity and corporate governance in companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA, in which contingency factors might influence organizational characteristics. The investigation gathers data from a sample of 162 companies listed on the BM&FBOVESPA. The following statistical tests were used in the data analysis: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, contingency variables such as age, size, diversification, and internationalization were adopted; and, to assess corporate governance, a representative index of the adoption of good governance practices was used. The results show that organizational complexity is explained by the size and diversification variables, whereas operational complexity is explained by the size, diversification, and internationalization variables. It was observed that in the two dimensions of complexity - organizational and operational - corporate governance was influenced by the diversification, internationalization, and age variables, with the latter involving an inverse relationship. It is concluded that companies displaying more complexity, in its two dimensions, record a higher level of corporate governance, which confirms the research hypothesis.

Principal Self-Efficacy and Work Engagement: Assessing a Norwegian Principal Self-Efficacy Scale

Science.gov (United States)

Federici, Roger A.; Skaalvik, Einar M.

2011-01-01

One purpose of the present study was to develop and test the factor structure of a multidimensional and hierarchical Norwegian Principal Self-Efficacy Scale (NPSES). Another purpose of the study was to investigate the relationship between principal self-efficacy and work engagement. Principal self-efficacy was measured by the 22-item NPSES. Work…

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

Science.gov (United States)

Mason, Keith J.

1999-01-01

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

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

Directory of Open Access Journals (Sweden)

Diana DOBRESCU

2013-12-01

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

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

Science.gov (United States)

2012-02-07

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

Corporate Governance in Banking System: An Empirical Investigation

OpenAIRE

Abhiman Das; Saibal Ghosh

2004-01-01

The paper examines the issue of corporate governance in the Indian banking system. Using data on banking systems for the period 1996-2003, the findings reveal that CEOs of poorly performing banks are likely to face higher turnover than CEOs of well performing ones.

Investigating the effect of empowerment aspects on the competence level and success of primary school principals

Directory of Open Access Journals (Sweden)

Hamidreza Rezazadeh Bahadoran

2018-05-01

Full Text Available The purpose of this study is to investigate the effect of empowerment aspects on the competence level and success of the primary school principals in Pakdasht city in Iran. This research is a descriptive-survey method and in terms purpose is practical. The statistical population of this study consisted of principals of the primary schools in Pakdasht city. The total number of primary school principals in this city is 135 people (75 male schools and 60 female schools. As data gathering tool, a researcher-made questionnaire was used. In order to analyze the validity of the questionnaire in this study, the Content Validation Method was used in which the questionnaires were first examined by the experts and the necessary corrections were made. The reliability of the questionnaire was evaluated using Cronbach's alpha coefficient. Research hypotheses were tested using structural equation modeling and AMOS software. The results show that competence and effectiveness aspects affect competence and success of principals of the Pakdasht elementary schools. Autonomy affects the competence level of elementary school principals in Pakdasht city but does not affect principals' success. Meaningfulness aspect did not affect principals’ competency however it is effective on principals’ success in Pakdasht elementary schools. Trust aspect was not effective on the Pakdasht elementary schools principals’ competence and success.

Corporate Governance in Publicly Traded Canadian Companies

OpenAIRE

Hu, Jie; Wang, Chong

2011-01-01

We investigate the effectiveness of corporate governance practices in this paper, focusing on the corporate governance practices implemented by TSX listed companies in Canada. We analyze the determinants of the effectiveness of corporate governance practices and test whether corporate governance mechanisms relate to quality of accounting earnings and company performance. We obtain mixed results from regression analyses indicating that corporate governance mechanisms are not significantly rela...

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

Directory of Open Access Journals (Sweden)

Oliver S. Crocco

2017-04-01

Full Text Available With an estimated workforce of 285 million and the establishment of the Association of Southeast Asian Nations (ASEAN Economic Community in 2015, ASEAN faces vast challenges in human resource development (HRD and higher education. These challenges in Thailand have resulted in the rise of corporate universities and corporation-university partnerships. Corporate partnerships in education adapt quickly to industry needs and are increasingly popular and complimentary to traditional higher education. This research looks at one corporate university and one corporation-university partnership to investigate how, if at all, corporate universities and partnerships address HRD issues such as adult learning, leadership development, organisational change, corporate social responsibility (CSR, as well as ethical and global issues. This research finds initial evidence that corporate educational strategies address a variety of HRD issues and have the potential to revolutionise and compliment higher education in Thailand in a way that drives the nation toward a more sustainable future.

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

OpenAIRE

Laka, Edite

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Etty Murwaningsari

2009-01-01

Full Text Available This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX and have issued an audited financial statement for 2006. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that CEO Tenure, the controlling variable, holds a significant influence on the disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the type of industries as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Coorporate Governance yang diproksikan sebagai kepemilikan institusional, kepemilikan manajerial terhadap corporate social responsibility dan corporate social responsibility terhadap corporate financial performance. Penelitian menggunakan data sekunder dari laporan tahunan 2006 perusahaan publik yang terdapat di Pusat Referensi Pasar Modal (PRPM Bursa Efek Indonesia (BEI. Sampel dalam penelitian ini sebanyak 126 perusahaan. Melalui pendekatan analisa jalur (path analysis menunjukkan Good Corporate Governance yaitu kepemilikan managerial dan institusional mempunyai pengaruh terhadap

Corporate Law and Corporate Governance

OpenAIRE

Roberta Romano

1998-01-01

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

In search of effective corporate governance: an explorative research within the context of semi public housing management in the Netherlands

NARCIS (Netherlands)

Dreven, C.F. van; Koolma, H.M.

2016-01-01

In this paper the authors elaborate, supported by literature on trust, a framework for corporate governance that might overcome lacunas in the classical frameworks of the principal agency theory and the stewardship theory. A historical analysis of the development of corporate governance in the

Managing Corporate Reputation Through Corporate Branding

DEFF Research Database (Denmark)

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

2012-01-01

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

Principal Time Management Skills: Explaining Patterns in Principals' Time Use, Job Stress, and Perceived Effectiveness

Science.gov (United States)

Grissom, Jason A.; Loeb, Susanna; Mitani, Hajime

2015-01-01

Purpose: Time demands faced by school principals make principals' work increasingly difficult. Research outside education suggests that effective time management skills may help principals meet job demands, reduce job stress, and improve their performance. The purpose of this paper is to investigate these hypotheses. Design/methodology/approach:…

CORPORATE SOCIAL RESPONSIBILITY – CORPORATE BRANDING RELATIONSHIP: AN EMPIRICAL COMPARATIVE STUDY

OpenAIRE

Bistra Vassileva

2009-01-01

Current academic research on the relationship of firms’ CSR activities with corporate branding typically focuses on consumers’ and shareholders’ viewpoints. This research aims to shed light on how organisational members in firms perceive to be the impact of CSR activities upon their corporate brand strategy. Using a survey administered to companies in the U.K. and Bulgaria, the author investigate, firstly, organisational members’ perceptions of the impact of different CSR-related activities u...

Double-loop Learning: A Coaching Protocol for Enhancing Principal Instructional Leadership

Directory of Open Access Journals (Sweden)

Gary W. Houchens

2012-10-01

Full Text Available Executive coaching has become increasingly commonplace in both the corporate and non-profit sectors as a means of improving professional effectiveness but there is a dearth of empirically-based protocols geared specifically toward the growth needs of school principals. This qualitative case study explores the implementation of a principal coaching protocol using a theories of practice framework based on concepts originally articulated by Argyris and Schön (1974 and further explicated by the authors in previous publications. This study examined the extent to which a coaching protocol based on theories of practice enhanced principals’ self-perceived capacity for reflection and effective instructional leadership. Findings suggest that principals valued the structure, feedback, and reflective dimensions of the protocol and found their confidence level about an important instructional leadership problem – how to support and assist struggling teachers improve their teaching practice – was greatly enhanced. Implications for further iterations of the coaching protocol, as well as future directions of research on principal professional growth, are discussed.

COMPARATIVE STUDY ON CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Gavrea Corina

2011-12-01

Full Text Available Corporate governance is a key element of today’s economic reality being more and more present in many countries around the world. This paper has two main objectives. The first one is to offer more insight into the concept of corporate governance by a thorough literature review and by presenting and analyzing a framework of corporate governance. The second objective of this paper is to investigate the corporate governance situation in three developing economies (Romania, Bulgaria and Hungary. The World Bank and the European Bank for Reconstruction and Development published a series of reports on corporate governance. The present study uses data from these reports in order to illustrate how these developing economies are dealing with corporate governance. Based on ROSC Reports a corporate governance score was calculated. As this score shows, there is room for improvement for all three developing economies. This study is important because it shows the differences in corporate governance among developing economies and the need to study these nations at the individual country level. Corporate governance has many benefits for developing economies. It helps developing economies to register sustainable growth rates, to increases investors’ confidence in the national economy, and to increase the ability of capital markets to mobilize savings.

Corporate Governance and Firm Performance: Evidence from Saudi Arabia

Directory of Open Access Journals (Sweden)

Amina Buallay

2017-03-01

Full Text Available This study aimed to measure the impact of Corporate Governance on Firm performance of listed companies in Saudi stock exchange. The study methodology was a pooled data collected from the Saudi stock exchange (TADAUWL for the period from 2012 to 2014. The study sample is 171 listed companies. The study independent variable is Corporate Governance principals. The dependent variable is Firm performance which was measured using ROA, ROE and Tobin's Q. The study also utilized five control variables in order to help measuring the relationship between Corporate Governance and Firm Performance. In conclusion, the study found that the governance level was 61.4% in Saudi stock exchange which is considered high compared to previous studies. The results of the study test indicate that there is no significant impact for corporate governance adoption on firm's operational and financial performance in the listed companies in Saudi stock exchange. By testing the Tobin's Q model the study also concluded that there’s no significant impact for ownership of the largest shareholder and independency of Board of Directors on firm's market performance. Significant impact was found for the ownership and the size of the Board of Directors on firm's performance.

CORPORATE SOCIAL RESPONSIBILITY – CORPORATE BRANDING RELATIONSHIP: AN EMPIRICAL COMPARATIVE STUDY

Directory of Open Access Journals (Sweden)

Bistra VASSILEVA

2009-01-01

Full Text Available Current academic research on the relationship of firms’ CSR activities with corporate branding typically focuses on consumers’ and shareholders’ viewpoints. This research aims to shed light on how organisational members in firms perceive to be the impact of CSR activities upon their corporate brand strategy. Using a survey administered to companies in the U.K. and Bulgaria, the author investigate, firstly, organisational members’ perceptions of the impact of different CSR-related activities upon corporate branding and, secondly, their beliefs about what customers and shareholders think are the impacts of CSR-related activities upon brand image and brand identity. The findings indicated that while organisational members rated quality products, customer service and corporate governance highly as key components of CSR activity, they were much more ambivalent about their companies'commitment to broader actions which involve the 'community' and 'society'. This paper concludes by discussing the implications of the findings for future 'CSR education' among companies.

Hubungan antara Corporate Governance dan Variabel Pengurang Masalah Agensi

Directory of Open Access Journals (Sweden)

Zaenal Arifin

2009-08-01

Full Text Available The main objective of this research is to investigate whether there are a significant relationship be¬tween corporate governance and agency-problem-reducing variables. The corporate governance is concern on all stakeholders’ interest while the agency variables are concern on one of the most important stakeholders’ that is the stockholders-interest. Theoretically, there should be a significant relationship between the corporate govern¬ance and the agency-problem-reducing variables. Using 52 Indonesian listed companies in 2001 that had been investigated by Indonesian Institute for Corporate Governance (IICG for the companies’ practice of corporate governance and presented on SWA Magazine, this research found that no relationship between the corporate governance and the agency-problem-reducing variables. There are some possible explanations for this finding. First, reducing agency problems does not perceived (by investor affecting the companies’ practice of corporate governance. Second, the bonding mechanisms to reduce the free cash flows by increasing the dividend payment or increasing the debt and monitoring by the independent board of directors are not an effective mechanism to re¬duce agency problems. So these mechanisms do not correlate to the companies’ practice of corporate govern¬ance. Third, the score of corporate governance released by IICG are not valid. Further investigations are needed to find the true explanation.Key words: Corporate Governance, Masalah Agensi

Corporate against corporate management

OpenAIRE

Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

2010-01-01

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

The Role of a Corporate Bond Market in an Economy -- and in Avoiding Crises

OpenAIRE

Hakansson, Nils H.

1999-01-01

While much attention has been focused on the optimal ratio of a firm's debt to equity, the "optimal" or best balance between bond financing and (longer-term) bank financing has scarcely been addressed. This essay examines the principal differences between an economy with a well-developed corporate bond market free from government interference and an economy in which bank financing plays a central role (as in East Asia). When a full-fledged corporate bond market is present, market forces hav...

British Columbia Petroleum Corporation annual report 1992-1993

International Nuclear Information System (INIS)

1993-01-01

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

Multilevel corporate environmental responsibility.

Science.gov (United States)

Karassin, Orr; Bar-Haim, Aviad

2016-12-01

The multilevel empirical study of the antecedents of corporate social responsibility (CSR) has been identified as "the first knowledge gap" in CSR research. Based on an extensive literature review, the present study outlines a conceptual multilevel model of CSR, then designs and empirically validates an operational multilevel model of the principal driving factors affecting corporate environmental responsibility (CER), as a measure of CSR. Both conceptual and operational models incorporate three levels of analysis: institutional, organizational, and individual. The multilevel nature of the design allows for the assessment of the relative importance of the levels and of their components in the achievement of CER. Unweighted least squares (ULS) regression analysis reveals that the institutional-level variables have medium relationships with CER, some variables having a negative effect. The organizational level is revealed as having strong and positive significant relationships with CER, with organizational culture and managers' attitudes and behaviors as significant driving forces. The study demonstrates the importance of multilevel analysis in improving the understanding of CSR drivers, relative to single level models, even if the significance of specific drivers and levels may vary by context. Copyright © 2016 Elsevier Ltd. All rights reserved.

Essays in Banking and Corporate Finance

NARCIS (Netherlands)

T. Wang (Teng)

2015-01-01

markdownabstract__Abstract__ This dissertation bundles three empirical studies in the area of corporate finance and banking. These studies investigate corporates’ financing activity with a special focus on the interaction between the banking industry and corporate borrowers. By showing how

Corporate governance and intellectual capital

Directory of Open Access Journals (Sweden)

Rahmat Alizadeh

2014-01-01

Full Text Available The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee. The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.

Corporate 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.

Onderdeel: Kwaliteit van uitleg, deel uitmakend van het onderzoek naar: Corporate governance in Nederland

NARCIS (Netherlands)

Schutte-Veenstra, J.N.; Boschma, H.E.

2011-01-01

De wijze en mate van naleving en toepasing van de principes en best practices van de nederlandse corporate governance code door de Nederlandse beursgenoteede vennootschappen in ht boekjaar 2010, alsmede de redengeving van eventuele afwijkingen, d.d. 21 september 2011.

The health maintenance organization strategy: a corporate takeover of health services delivery.

Science.gov (United States)

Salmon, J W

1975-01-01

This paper presents a political economic framework for viewing the social organization of the delivery of health care servies and predicting a qualitatively different institutional configuration involving the health maintenance organization. The principal forces impacting American capitalism today are leading to a fundamental restructuring for increased social efficiency of the entire social welfare sector, including the health services industry. The method to achieve this restructuring involves health policy directed at raising the contribution to the social surplus from the delivery of health care services and eventual corporate domination. The health maintenance organization conceptualization is examined with suggestions as to how the HMO strategy promoted by the state leads to this corporate takeover. The mechanism and extent of the present corporate involvement are examined and implications of health services as a social control mechanism are presented.

AN EXAMPLE - BASED, DIAGNOSTIC INVESTIGATION OF VALUE CREATION AND VALUE DESTRUCTION BY CORPORATE ACTIVISTS

Directory of Open Access Journals (Sweden)

GABURICI Matei

2014-06-01

Full Text Available This paper investigates, through an example-based scenario, the extent to which corporate activists create or destroy shareholder value; there are five high-profile campaigns analyzed related to four major players. The foundation of the analysis is a variant of DCF model which examines the cash flows to equity. In 4 out of 5 cases the financial metrics are computed in order to assess the performance of the subject company ex-ante and ex-post activists’ involvement.

Corporate brand building from the corporate stories perspective: a Brazilian football teams study

Directory of Open Access Journals (Sweden)

Edson Roberto Scharf

Full Text Available Abstract The study aims to investigate the content of corporate stories of the Brazilian’s football clubs and how these stories are used to build their corporate brands. The stories were collected from the corporate websites of football clubs in Brazil belonging to series A, B and C. A qualitative analysis of the corporate stories was carried on by means of content analysis of the corpus resulting from them. The results showed that emotion is a key element and is most strongly represented in the websites. The findings also revealed that although the clubs work with human talent, and positive results of the teams in the pitch are dependent on talent, this important aspect is practically forgotten on the websites. Academic and managerial implications, as well as limitations of the study are presented at the end.

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

OpenAIRE

Etty Murwaningsari

2009-01-01

This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statist...

Corporate Responsibility

DEFF Research Database (Denmark)

Waddock, Sandra; Rasche, Andreas

2015-01-01

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

Hybrid corporate governance: a choice for Poland?

OpenAIRE

Samól, Katarzyna A.

2014-01-01

The purpose of the research investigation is to consider the potential opportunities through which corporate governance may be developed to better suit the developing commercial culture within Poland. In order to do this, I formulate the following research questions: ‘What are the weaknesses of the Polish corporate governance system?’, ‘What changes should be made to corporate governance in Poland?’, and ‘Is a hybrid corporate governance model a choice for Poland?’ The concept of hybridisatio...

A bibliography of planetary geology principal investigators and their associates, 1982 - 1983

Science.gov (United States)

Plescia, J. B.

1984-01-01

This bibliography cites recent publications by principal investigators and their associates, supported through NASA's Office of Space Science and Applications, Earth and Planetary Exploration Division, Planetary Geology Program. It serves as a companion piece to NASA TM-85127, ""Reports of Planetary Programs, 1982". Entries are listed under the following subject areas: solar system, comets, asteroids, meteorites and small bodies; geologic mapping, geomorphology, and stratigraphy; structure, tectonics, and planetary and satellite evolutions; impact craters; volcanism; fluvial, mass wasting, glacial and preglacial studies; Eolian and Arid climate studies; regolith, volatiles, atmosphere, and climate, radar; remote sensing and photometric studies; and cartography, photogrammetry, geodesy, and altimetry. An author index is provided.

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

Directory of Open Access Journals (Sweden)

Sunil Nandi

2013-01-01

Full Text Available This study investigates the association between firm characteristics, corporate governance attributes and the level of corporate disclosure of listed firms in India. The research paper has been based on a sample of 60 firms listed in the Bombay Stock Exchange (BSE / National Stock Exchange (NSE during the study period from 2000-01 to 2009-10. The study has used the Standard & Poor (2008 model for measuring the level of corporate disclosure. To examine the association between explanatory variables and the level of corporate disclosure, multiple regression model has been used. The results suggest a positive relationship between board size, ratio of audit committee members to total board members, family control, CEO duality, firm size, profitability, liquidity and the extent of corporate disclosure. However, the degree of corporate disclosure is negatively related to board composition, leverage and age of the firm.

Corporate Social Responsibility: The Future of Marketing Communications

OpenAIRE

Zidarova, Margarita

2010-01-01

The purpose of this study was to investigate Corporate Social Responsibility (CSR) as a contribution tool to the future practices of corporate marketing communications. Another aim was to discover the current practices of CSR within corporate marketing communications with a specific focus on corporate and stakeholder value creation gained through this merging of two disciplines. Finally, the possibility of creating future competitive advantages through the use of CSR in marketing communicatio...

25 CFR 226.8 - Corporation and corporate information.

Science.gov (United States)

2010-04-01

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

Career Decision-Making and Corporate Responsibility

Science.gov (United States)

Sainty, Rosemary

2008-01-01

This paper seeks to investigate the extent of influence of corporate (or organisational) responsibility on university students' career decision-making. It reports on a pilot study conducted at the University of Sydney which aims to: explore students' ethical, professional and social understanding regarding corporate responsibility; determine the…

Corporate America and community health: exploring the business case for investment.

Science.gov (United States)

Pronk, Nicolaas P; Baase, Catherine; Noyce, Jerry; Stevens, Denise E

2015-05-01

The principal aim of this project was to learn from corporate executives about the most important components of a business case for employer leadership in improving community health. We used dialogue sessions to gain insight into this issue. The strongest elements included metrics and measurement, return on investment, communications, shared values, shared vision, shared definitions, and leadership. Important barriers included lack of understanding, lack of clear strategy, complexity of the problem, trust, lack of resources and leadership, policies and regulations, and leadership philosophy. Substantial variability was observed in the degree of understanding of the relationship between corporate health and community health. The business case for intentional and strategic corporate investment in community health occurs along a continuum has a set of clearly defined elements that address why investment may make sense, but also asks questions about the "what-to-do" and the "how-to-do-it."

Effects Of Governance On Corporate Ethics: A Cross-Country Investigation

Directory of Open Access Journals (Sweden)

Cristina Boța-Avram

2013-12-01

Full Text Available This research paper empirically investigates the extent to which the quality of governance measured through six dimensions developed by World Bank has a positive influence on the corporate ethics, or in other words, the ethical behaviour of firms in their interaction with public officials, politicians and other companies. By using a dual approach, from geographical and income group classification, this study analyses data from official reports issued by World Bank and World Economic Forum for a final sample of 140 countries, trying to highlight the positive relationship that might exist between governance clusters and ethical behaviour of firms. For the purpose of the paper, a multiple regression analysis was performed. The research results confirm that there are strong positive correlations between most of the governance indicators and companies’ ethical behaviour, even if there are some differences between various geographical areas, and also between different income categories economies, in terms of the intensity of this influence.

Does Corporate Governance or Transparency Affect Foreign Direct Investment?

OpenAIRE

Haksoon Kim

2010-01-01

The paper investigates the relationship between the foreign direct investment (FDI) and the corporate governance or transparency by investigating the country-level FDI flows, FDI inward performance, corporate governance and transparency variables. From the regression analysis with Newey-West estimator of 28 country panel data from 1990- 2002, we find strong positive relationships between corporate governance or transparency level of hosting countries and FDI inward performance within hosting ...

Innovation Management Perceptions of Principals

Science.gov (United States)

Bakir, Asli Agiroglu

2016-01-01

This study is aimed to determine the perceptions of principals about innovation management and to investigate whether there is a significant difference in this perception according to various parameters. In the study, descriptive research model is used and universe is consisted from principals who participated in "Acquiring Formation Course…

Corporate citizenship : Cultural antecedents and business benefits

NARCIS (Netherlands)

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

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

Workplace violence investigations and activation of the threat management teams in a multinational corporation.

Science.gov (United States)

Peek-Asa, Corinne; Casteel, Carri; Rugala, Eugene; Romano, Steve; Ramirez, Marizen

2013-11-01

We examined threat management investigations conducted by a large multinational company. The company provided a database, removing any identifiers, of investigations by the corporate Threat Management Teams in 2009 and 2010. Rates were calculated using worker population data. During the 2-year study period, the company investigated threat management cases at a rate of 13.9 per 10,000 employees per year. Cases that activated a Threat Management Team were more likely to lead to corrective action (odds ratio = 2.0; 95% confidence interval = 1.08 to 3.87) and referral to the Employee Assistance Program (odds ratio = 4.8; 95% confidence interval = 3.00 to 7.77), but were not related to likelihood of termination. When the multidisciplinary teams were involved, cases were more likely to result in some type of action but were not more likely to lead to termination.

Corporate Universities in China: Processes, Issues and Challenges

Science.gov (United States)

Qiao, June Xuejun

2009-01-01

Purpose: This study is intended to investigate the current status of corporate universities in China. It aims to explore the processes and practices of corporate universities in China, and discover the issues and challenges involved in building and running a corporate university in China. Design/methodology/approach: The heads of 11 well-known…

CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

Directory of Open Access Journals (Sweden)

Elena CHIȚIMUȘ

2015-04-01

Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

Investigating the effect of corporate governance on risk of private banks and insurance firms

Directory of Open Access Journals (Sweden)

Mehdi Taghavi

2014-01-01

Full Text Available This paper presents an empirical investigation to study the effects of corporate governance on risk taking of private insurance firms and banks in Iran. The proposed study of this paper considers the financial information of 13 banks and 19 private insurance firms over the period 2006-2011 in Iran. The study investigates the effects of five variables including size, CEO duality task, composition of the board of directors, ownership concentration and having an internal auditing system on risk taking of private banks and insurance firms in Iran. Using some panel data and regression analysis, the study confirms the positive effect of the ownership concentration as well as negative impact of non-bound board members on risk taking.

Influential Factors and Strategy of Sustainable Product Development under Corporate Social Responsibility in Taiwan

Directory of Open Access Journals (Sweden)

Jui-Che Tu

2013-01-01

Full Text Available This study aimed to adopt the perspective of corporate social responsibility (CSR to explore the intention of sustainable product development in Taiwan, as well as leading to the creation of influential factors that affect corporate sustainable product development intention. In this research, the induction analysis was conducted to understand the implementation of sustainable product development, and this was supplemented with questionnaire surveys and in-depth interviews to evaluate developmental intention. In addition, principal component analysis was used for factor analysis and content analysis in the 6 W expression method, leading to the creation of the influential factors. The research results have demonstrated that the factors affecting the intention of corporate sustainable product development include having a sustainable design and a development purpose, a corporate development purpose, sustainable development concepts, a sustainable design value, a sustainability concept, and a manufacturing process quality. For sustainable product development, corporate social responsibility needs to be most concerned with the added value of products, regulation requirements, and accommodation of the industrial chain, costs, and quality.

Nevada Nuclear Waste Storage Investigations, 1986--1987

International Nuclear Information System (INIS)

Tamura, A.T.; Lorenz, J.J.

1988-07-01

This bibliography contains information on the Nevada Nuclear Waste Storage Investigations (NNWSI) that was added to the DOE Energy Data Base from January 1986 through December 1987. It is a supplement to the first bibliography, Nevada Nuclear Waste Storage Investigations, 1977--1985 (DOE/TIC-3406), and includes all information in the preceding two updates, DOE/TIC-3406(Add.1) and DOE/TIC-3406(Add.2). The bibliography is categorized by principal NNWSI Project participant organizations. Participant-sponsored subcontractor reports, papers, and articles are included in the sponsoring organization's bibliography list and are listed in chronological order. The following indexes are provided: Corporate Author, Personal Author, Subject, Contract Number, Report Number, Order Number Correlation, and Key Word in Context

Bureaucratic Control and Principal Role.

Science.gov (United States)

Bezdek, Robert; And Others

The purposes of this study were to determine the manner in which the imposition of increased bureaucratic control over principals influenced their allocation of time to tasks and to investigate principals' perceptions of the changes in their roles brought about by this increased control. The specific bureaucratic control system whose effects were…

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.

A Case Study in Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Sharon K. Kendrick

2014-03-01

Full Text Available This case study promotes analysis through a brief investigation into the role of corporate social responsibility (CSR in the operation of a multinational corporation as evidenced by Google, Inc. The study focuses on a transnational company in order to observe the impact of CSR practice on a global level. The study will present implications of CSR for corporate management, corporate employees, state regulators, shareholders, and customers in general. In addition, the study will discuss consequences of poor CSR compliance for a multinational corporation. Questions for analysis include implications of CSR, employee retention, development of corporate culture, and evaluation of advantages and disadvantages of different CSR approaches. Upon conclusion of the study, suggestions are made for future collaborative efforts in corporate social responsibility as applied to psychological, sociological, and economical motives. Recruiting and training possibilities also present partnership opportunities for best practice sharing in regards to community, civic, and service engagement.

Explicating corporate identity in the financial sector

NARCIS (Netherlands)

Powell, S.; Elving, W.J.L.; Dodd, C.; Sloan, J.

2009-01-01

Purpose - The purpose of this paper is to investigate and measure employees' perception of actual and desired corporate ethical values as a component of corporate identity within a major UK financial institution, against a comparison with their employees' own individual ethical values.

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

OpenAIRE

Murwaningsari, Etty

2010-01-01

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corpor...

Audit mode change, corporate governance

OpenAIRE

Limei Cao; Wanfu Li; Limin Zhang

2015-01-01

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

Corporate Divestiture and Performance: An Institutional View

DEFF Research Database (Denmark)

Flickinger, Miriam; Zschoche, Miriam

2018-01-01

support for corporate diversification is relatively low. During these periods, there is a high rate of divestitures. The high divestiture activity legitimizes this corporate action and leads to a positive reaction of the stock market to new divestiture announcements. This means that individual evaluations...... of the possiblep erformance outcomes of divestments are not the only factor determining the stock market reaction to a corporate divestiture announcement. Rather, investors might consider the perceived institutionalization of this corporate action when making their purchasing decisions. Using a meta......In this study, we investigate how the institutional environment affects shareholders’ reaction to a firm’s announcement of divestitures. Traditionally, divestiture research has adhered to a financial economics perspective, in which shareholders anticipate certain economic outcomes from corporate...

Principals' Perceptions of School Public Relations

Science.gov (United States)

Morris, Robert C.; Chan, Tak Cheung; Patterson, Judith

2009-01-01

This study was designed to investigate school principals' perceptions on school public relations in five areas: community demographics, parental involvement, internal and external communications, school council issues, and community resources. Findings indicated that principals' concerns were as follows: rapid population growth, change of…

WHAT GOOD CORPORATE GOVERNANCE PRACTICES CANTURKEY LEARN FROM THE UK?

Directory of Open Access Journals (Sweden)

Irem Tore

2012-07-01

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

Features of the content of corporate contracts

Directory of Open Access Journals (Sweden)

Elena Petrovna Gladneva

2015-09-01

Full Text Available Objective to study the legal nature to reveal the peculiarities of the subject and other essential terms of corporate contracts as a technique and means of legal regulation of corporate relations. Methods general and specific methods of cognition dialectical formal logic analysis synthesis modeling structural and systemicfunctional methods as well as comparative legal logical legal historical legal grammatical methods and systemic interpretation. Results it is concluded that the object of corporate contracts includes terms about the features of implementation of corporate rights for shares and share in capital assets conditions order of the implementation of corporate rights and approval of other actions related to company management activity reorganization and liquidation the passive duty of corporate organizations to refrain from committing any action authority arising from the nature of corporate agreements as well as the active responsibilities associated with the certain implementation of corporate rights certified by stocks shares rights to stocks shares. In addition to the subject the content of corporate contractsincludes other essential necessary conditions stipulated by the corporate legislation norms and the agreement of the participants of economic entity. Scientific novelty for the first time taking into account modern achievements of civilistic jurisprudence and practice the authors investigate the relationship between the concepts of a civil contract and corporate contract give the definition of corporate contract show the specificity of the subject and other material terms of corporate contracts. Practical significance the findings can be taken into account in the further research of corporate law issues as subbranch of civil law used in law making and enforcement activities in the educational process as a teaching material in civil law. nbsp

Corporate finance

OpenAIRE

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

2011-01-01

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

Corporate Social Responsibility of Multinational Oil Corporations to ...

African Journals Online (AJOL)

Corporate Social Responsibility of Multinational Oil Corporations to Host ... Exxon Mobil and Elf oil Nigeria Limited within their corporate-community relations strategy in the ... The paper concludes by exploring the implications for partnerships' ...

How Corporate Governance Affects Strategy of Corporations : - Lessons from Enron Corporation -

OpenAIRE

Ahmed, Hameed; Najam, Ali

2006-01-01

Corporate governance is a subject of academic and professional debate. It has and it will continue to be a topic under scrutiny for subsequent deliberations since there are many different research dimensions and contexts associated with it. However, it has been observed that the linkage between corporate governance and strategy of a corporation remains as an untapped area with considerable avenues of research. This paper tends to explore this linkage, using Enron scandal as backdrop. In the a...

Corporate identity as a factor of corporate security

OpenAIRE

Perelygina, Elena

2011-01-01

Forming-up of the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

One and done: Reasons principal investigators conduct only one FDA-regulated drug trial

Directory of Open Access Journals (Sweden)

Amy Corneli, PhD, MPH

2017-06-01

Full Text Available Concerns have been raised over the high turnover rate for clinical investigators. Using the U.S. Food and Drug Administration's (FDA Bioresearch Monitoring Information System database, we conducted an online survey to identify factors that affect principal investigators' (PIs decisions to conduct only a single FDA-regulated drug trial. Of the 201 PIs who responded, 54.2% were classified as “one-and-done.” Among these investigators, 28.9% decided for personal reasons to not conduct another trial, and 44.4% were interested in conducting another trial, but no opportunities were available. Three categories of broad barriers were identified as generally burdensome or challenging by the majority of investigators: 1 workload balance (balancing trial implementation with other work obligations and opportunities (63.8%; 2 time requirements (time to initiate and implement trial; investigator and staff time (63.4%; and 3 data and safety reporting (56.5%. Additionally, 46.0% of investigators reported being generally unsatisfied with finance-related issues. These same top three barriers also affected investigators' decisions to no longer conduct FDA-regulated trials. Our findings illuminate three key aspects of investigator turnover. First, they confirm that investigator turnover occurs, as more than half of respondents were truly “one-and-done.” Second, because a large proportion of respondents wanted to conduct more FDA-regulated trials but lacked opportunities to do so, mechanisms that match interested investigators with research sponsors are needed. Third, by focusing on the barriers we identified that affected investigators' decisions to no longer conduct FDA-regulated trials, future efforts to reduce investigator turnover can target issues that matter the most to investigators.

Disciplinary practices in schools and principles of alternatives to corporal punishment strategies

Directory of Open Access Journals (Sweden)

George Moyo

2014-01-01

Full Text Available The aim of the study was to determine the consistency prevailing between the disciplinary practices in the schools and the principles of the Alternatives-to-Corporal Punishment strategy. The three main research questions that guided the study were to determine (1 How much variance of offences can be explained by disciplinary measures of alternative corporal punishment? (2 How well do the different measures of alternative corporal punishment predict offences? (3 Which is the best predictor of offences given a set of alternative measures? Twenty-nine schools participated in the survey andfive schools participated in the case study, so the achieved sample was 34 schools. From the 29 survey schools, one principal and one Life Orientation (LO teacher participated. All in all 58 people participated. The results revealed that 66.60% of the variation in the offence of vandalism was explained by the predictors. When vandalism was predicted it was found that School identification (p = .693, p .05. The results reveal that there was no established consistency between the disciplinary practices in the schools and the principles of the alternatives-to-corporal punishment strategy.

Corporate Governance: An Indian\\ud Perspective-Disparities in Theory\\ud and Reality

OpenAIRE

Jakkal, Raj Madhukar

2013-01-01

2013 dissertation for MBA in Finance. Selected by academic staff as a good example of a masters level dissertation. \\ud \\ud This paper investigates the corporate governance problems within\\ud India. The purpose of this research study is to investigate current state of\\ud corporate governance and find solutions for problems in corporate\\ud governance practices followed within organisations in India. Therefore, an\\ud effort is made to reveal how adoption and implementation of good corporate\\ud ...

Lessons from implementation of ecohealth projects in Southern Africa: A principal investigator's perspective.

Science.gov (United States)

Chimbari, Moses John

2017-11-01

Ecohealth projects are designed to garner ownership among all stakeholders, such as researchers, communities, local leadership and policy makers. Ideally, designs should ensure that implementation goes smoothly and that findings from studies benefit the stakeholders, particularly bringing changes to the communities researched. Paradoxically, the process is fraught with challenges associated with implementation. Notwithstanding these challenges, evidence from projects implemented in southern Africa justify the need to invest in the subject of ecohealth. This paper describes and discusses a principal investigator's experience of leading ecohealth projects in Zimbabwe between 2002 and 2005, in Botswana between 2010 and 2014 and in South Africa (ongoing). The discourse is centred on issues of project management and leadership, transdisciplinarity, students' involvement, data management, community engagement, dissemination of research findings and the role of institutions in project management and implementation. The paper concludes that the ecohealth approach is valuable and should be encouraged making the following recommendations; 1) principal investigators must have a good understanding of socio-ecological systems, have excellent project management and writing skills, 2) more than one PI should be involved in the day-to-day running of the project in order to avoid disruption of project activities in the event that the PI leaves the project before it ends, 3) researchers should be trained in ecohealth principles and methodologies at the time of building the research teams, 4) full proposals should be developed with active participation of communities and stakeholders in order to develop a shared vision, 5) involvement of postdoctoral fellows and dedicated researchers with postgraduate students should be encouraged to avoid situations where some objectives are not fully addressed because of the narrow nature of students' work; and 6) citizen science should be

Why Principal Investigators Funded by the U.S. National Institutes of Health Publish in the Public Library of Science Journals

Science.gov (United States)

Pontika, Nancy

2015-01-01

Introduction: The National Institutes of Health public access policy requires the principal investigators of any Institutes-funded research to submit their manuscript to PubMed Central, and the open access publisher Public Library of Science submits all articles to PubMed Central, irrespective of funder. Whether the investigators, who made the…

Corporate Identity as a Factor of Corporate Security

Directory of Open Access Journals (Sweden)

Elena B. Perelygina

2011-01-01

Full Text Available Forming-upof the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

Rituals and their transcendence in Corporate Culture

Directory of Open Access Journals (Sweden)

Zahaira F. González F. González

2013-06-01

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

Corporate rebranding: effects of corporate visual identity changes on employees and consumers

NARCIS (Netherlands)

Bolhuis, W.; de Jong, Menno D.T.; van den Bosch, A.L.M.

2018-01-01

Many organizations invest periodically in a new corporate visual identity (CVI). This study investigates the main effects of CVI changes in four organizations, taking into account three independent variables: stakeholder type (employees vs. consumers), the specific organization, and communication

Corporate governance and audit features: SMEs evidence

OpenAIRE

Al-Najjar, Basil

2018-01-01

Purpose\\ud The purpose of this paper is to investigate the effect of corporate governance factors on audit features, namely, audit fees and the selection of Big 4 audit firms within the UK SMEs context.\\ud \\ud Design/methodology/approach\\ud The author uses different regression models to investigate the impact of corporate governance characteristics on audit features, and employs cross-sectional time series models as well as two-stage least squares technique. In addition, the author has used l...

Rand Corporation

Science.gov (United States)

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

The Effect of Corporal Punishment on Antisocial Behavior in Children.

Science.gov (United States)

Grogan-Kaylor, Andrew

2004-01-01

This study was conducted to examine the effect of corporal punishment on antisocial behavior of children using stronger statistical controls than earlier literature in this area; to examine whether the effect of corporal punishment on antisocial behavior is nonlinear; and to investigate whether the effects of corporal punishment on antisocial…

Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

OpenAIRE

Sun Mei; Nagata Katsuya; Onoda Hiroshi

2011-01-01

With the resource exhaustion, bad affections of human activities and the awakening of the human rights, the corporate social responsibility became popular corporate strategy achieving sustainable development of both corporation and society. The issue of Guideline of Chinese Corporate Social Responsibility Report promotes greatly corporation to take social responsibility. This paper built the index system according to this guideline and takes the textile industry as an exa...

An investigation on the effect of advertising corporate social responsibility on building corporate reputation and brand equity

Directory of Open Access Journals (Sweden)

Hamid Reza Saeednia

2013-04-01

Full Text Available Corporate social responsibility (CSR plays an important role on creating a good image for business owners especially in banking industry. In this paper, we present an empirical survey to measure the impact of CSR on increasing reputation as well as creating brand equity through customer satisfaction. There are five hypotheses in our survey where we examine whether positive perception on bank’s customers on CSR activities influences customer satisfaction, brand equity and firm’s reputation. In addition, we examine whether customer satisfaction, as in intermediate variable, influences the relationship between CSR and bank’s reputation as well as CSR and firm’s brand equity. The proposed study of this paper designs a questionnaire and distributes it among 384 experts who work for an Iranian bank located in city of Tehran, Iran. According to our results, there is a positive impact of CSR on customer satisfaction (β=0.84. In addition, there is a positive relationship between customer satisfaction and firm reputation (β=0.70, and between customer satisfaction and brand equity (β=0.98. However, our survey did not confirm that CSR had any positive impact on corporate reputation or brand equity.

The Case For Corporate Responsibility: Arguments From The Literature

Directory of Open Access Journals (Sweden)

Lucy da Piedade

2006-11-01

Full Text Available Heightened scrutiny of organisations and ever increasing stakeholder demands for organisations to respond to issues within broader society, make it imperative that organisational leaders understand why they should undertake corporate responsibility initiatives. This literature review (part one of a two part study investigates the issues that should be addressed by organisations under the banner of corporate responsibility, including the definition of corporate responsibility, its extent and boundaries and the business case for corporate responsibility. This background provides a basis for an exploratory study (part two of how South African organisations should frame the case for corporate responsibility and how investment in this area can be assessed.

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

Science.gov (United States)

2013-08-20

... Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation AGENCY: Federal Aviation... certain Beechcraft Corporation (type certificate previously held by Hawker Beechcraft Corporation) Models 58, 95-C55, E55, and 56TC airplanes; and Hawker Beechcraft Corporation Models 58P and 58TC airplanes...

78 FR 42125 - Self-Regulatory Organizations; The Options Clearing Corporation; Notice of Filing of an Advance...

Science.gov (United States)

2013-07-15

... would provide OCC with access to additional liquidity for working capital needs and general corporate purposes. The aggregate principal amount of the senior unsecured debt securities placed in the Offering is... the terms of the Offering, OCC would be required to use any capital raised to finance its working...

Organizational form, local market structure and corporate social performance in retail

OpenAIRE

Utgård, Jakob

2015-01-01

I study how organizational form and local market structure influence retail firms' corporate social performance (CSP). The theoretical model is based on agency theory, which in its origin focuses on the dyad between the principal and the agent. I extend this perspective and examine how characteristics of the environment outside the dyad influence the outcomes. Retail stores vary in their organizational form and thereby in their incentives to maximize profits. I hypothesize that the different ...

Protecting Ideas: Ethical and Legal Considerations When a Grant's Principal Investigator Changes.

Science.gov (United States)

Koniaris, Leonidas G; Coombs, Mary I; Meslin, Eric M; Zimmers, Teresa A

2016-08-01

Ethical issues related the responsible conduct of research involve questions concerning the rights and obligations of investigators to propose, design, implement, and publish research. When a principal investigator (PI) transfers institutions during a grant cycle, financial and recognition issues need to be addressed to preserve all parties' obligations and best interests in a mutually beneficial way. Although grants often transfer with the PI, sometimes they do not. Maintaining a grant at an institution after the PI leaves does not negate the grantee institution's obligation to recognize the PI's original ideas, contributions, and potential rights to some forms of expression and compensation. Issues include maintaining a role for the PI in determining how to take credit for, share and publish results that involve his or her original ideas. Ascribing proper credit can become a thorny issue. This paper provides a framework for addressing situations and disagreements that may occur when a new PI continues the work after the original PI transfers. Included are suggestions for proactively developing institutional mechanisms that address such issues. Considerations include how to develop solutions that comply with the responsible conduct of research, equitably resolve claims regarding reporting of results, and avoid the possibility of plagiarism.

The Determinants of Corporate Liquidity in the Netherlands

OpenAIRE

Bruinshoofd Allard; Kool Clemens

2002-01-01

We investigate the driving forces of corporate liquidity for a balanced panel of large Dutch non-financial firms during the period 1986-1997 using an error-correction framework. This framework allows a crucial distinction between short-run and long-run determinants of corporate liquidity. We conclude from our empirical estimates that long-run corporate liquidity targets exist and are based on a small number of firm characteristics. In the short run liquidity responds passively to exogenous sh...

THE IMPACT OF CORPORATE GOVERNANCE DIMENSIONS ON FINANCIAL STRUCTURE OF THE COMPANIES IN DEVELOPING COUNTRIES

Directory of Open Access Journals (Sweden)

IONESCU ALIN

2014-12-01

Full Text Available Corporate governance represents a current topic for academic community and practitioners, in the context of globalization and crisis, especially in case of developing countries. The main purpose of this paper is to analyze which dimensions of corporate governance are able to exercise a significant impact on the companies’ financial structure, using a dataset with 77 developing countries from Africa, Asia, Latin America and Central and Eastern Europe. The data are provided from World Bank Enterprise Survey website and the variables are grouped in two directions: corporate governance and financial structure variables. In this regard, using principal components analysis approach, we grouped firstly the variables related to financial structure and then variables related to the main four dimensions of corporate governance, such as ownership structure and management quality, transparency, environment and corruption. The impact of corporate governance dimensions on companies’ financial structure was analyzed in a generalized linear model framework and the main result of this paper consists in the fact that, for analyzed countries, companies’ financial structure is significantly influenced by several dimensions of the governance like transparency, environment or corruption

THE IMPACT OF CORPORATE GOVERNANCE DIMENSIONS ON FINANCIAL STRUCTURE OF THE COMPANIES IN DEVELOPING COUNTRIES

Directory of Open Access Journals (Sweden)

IONESCU ALIN

2014-12-01

Full Text Available Corporate governance represents a current topic for academic community and practitioners, in the context of globalization and crisis, especially in case of developing countries. The main purpose of this paper is to analyze which dimensions of corporate governance are able to exercise a significant impact on the companies’ financial structure, using a dataset with 77 developing countries from Africa, Asia, Latin America and Central and Eastern Europe. The data are provided from World Bank Enterprise Survey website and the variables are grouped in two directions: corporate governance and financial structure variables. In this regard, using principal components analysis approach, we grouped firstly the variables related to financial structure and then variables related to the main four dimensions of corporate governance, such as ownership structure and management quality, transparency, environment and corruption. The impact of corporate governance dimensions on companies’ financial structure was analyzed in a generalized linear model framework and the main result of this paper consists in the fact that, for analyzed countries, companies’ financial structure is significantly influenced by several dimensions of the governance like transparency, environment or corruption.

Storytelling in organisations: supporting or subverting corporate strategy?

OpenAIRE

Spear, Sara; Roper, Stuart

2016-01-01

Purpose\\ud Storytelling is claimed to be an effective way of communicating corporate strategy within organisations. However, previous studies have tended to focus holistically on storytelling in organisations rather than investigating how different groups may use and be influenced by stories. The purpose of this paper is to address these gaps in the literature by investigating how storytelling in internal communication can either support or subvert corporate strategy.\\ud \\ud Design/methodolog...

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

Science.gov (United States)

2013-08-27

...,506R] Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate... Headquarters: Corporate Departments (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems... (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems, Legal & Regulatory, Risk...

Investigating the Relationship between Corporate Reputation and Customer Behavioral Intentions through Roles of Customer Trust, Customer Commitment and Customer Recognition (Case Study: Iran Insurance Company in Iran, Isfahan City)

OpenAIRE

Fariddeddin Allameh Haery; Hassan Ghorbani; Bahram Zamani

2014-01-01

Current study entitled "Investigating therelationship between corporate reputation and customer behavioral intentions through roles of customer trust, customer commitment and customer recognition" investigates the role of corporate reputation in purchase intention and tendency to pay premiums regarding variables such as trust, commitment and recognition of customers of Iran Insurance Company in Iran, Isfahan city. In this study regarding the proposed model there is a main hypothesis (which in...

Corporate Taxation and Corporate Governance

DEFF Research Database (Denmark)

Köthenbürger, Marko; Stimmelmayr, Michael

2009-01-01

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

The Impact of High School Principal's Technology Leadership on the Sustainability of Corporate Sponsored Information Communication Technology Curriculum

Science.gov (United States)

Gottwig, Bruce Ryan

2013-01-01

The proliferation of information communication technology (ICT) has placed educational institutions in the forefront in educating and training students as skilled consumers, engineers, and technicians of this widely used technology. Corporations that develop and use ICT are continually building a skilled workforce; however, because of the growth…

Principles of Islamic Finance and Principles of Corporate Social Responsibility: What Convergence?

OpenAIRE

Simona Franzoni; Asma Ait Allali

2018-01-01

Islamic Finance, among its other features, figures as a financial and economic model based on principles and ethical values in which sustainable development and social responsibility play an essential role. The aim of this study is to illustrate the concept of Corporate Social Responsibility (CSR) with specific reference to Islamic financial institutions, their principles, values and objectives, in order to understand the underpinning dynamics and identify the convergences between the princip...

Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

OpenAIRE

Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo

2010-01-01

This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Korea using a sample of 1122 firm-years during 2002-2008. We measure corporate social responsibility by both an equal-weighted CSR index and a stakeholder-weighted CSR index suggested by Akpinar et al. (2008). Corporate financial performance is measured by ROE, ROA and Tobin’s Q. We find a positive and significant relation between corporate financial performance and t...

The Case For Corporate Responsibility: An Exploratory Study

Directory of Open Access Journals (Sweden)

Lucy da Piedade

2006-11-01

Full Text Available Stakeholder demands and the introduction of the ‘triple bottom line’ as a means of reporting corporate performance, make it critical that South African companies assess why they should undertake corporate responsibility initiatives. This exploratory study (part two of a two-part study investigated the issues that are being or should be addressed by companies under the banner of corporate responsibility and the reasons for this. The views of a convenience snowball sample of consultants, academics and practitioners of corporate responsibility, was gained by means of a Delphi technique. Content analysis was employed to categorise the views into themes. The findings indicate the need for corporate responsibility action in the areas of ecology, the environment, health and well-being, building human capital and in the encouragement of economic development. Cost benefit and defensive arguments dominate the case for corporate responsibility. There is little indication that organisations have identified the opportunity of corporate responsibility initiatives to increase innovation and organisational learning and its contribution to risk management. Recommendations are made regarding the assessment of investment in this area.

Corporate boards and bank loan contracting

OpenAIRE

Francis, Bill; Hasan, Iftekhar; Koetter, Michael; Wu, Qiang

2012-01-01

We investigate the role of corporate boards in bank loan contracting. We find that when corporate boards are more independent, both price and nonprice loan terms (e.g., interest rates, collateral, covenants, and performance-pricing provisions) are more favorable, and syndicated loans comprise more lenders. In addition, board size, audit committee structure, and other board characteristics influence bank loan prices. However, they do not consistently affect all nonprice loan terms except for a...

Performance, corporate governance and new regulation.

Directory of Open Access Journals (Sweden)

Heriberto Garcia

2012-07-01

Full Text Available After the adoption of the Corporate Governance Code (Code in Mexico, many companies increased financial performance and the leveraged during the following five years; we investigated the effect of how those firms improved the corporate governance practices and how was translated into better risk return company. We analyzed how and where better corporate governance practices affects performance and what was the relationship with Transparency, New Regulation and Governance Practices. Also we explored the gaps between transparency and information disclosure of Mexican Firms listed in U.S stock exchange and non U.S listed firms our findings were related to the potential growth of the Mexico Financial Market, Law and Finance.

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...

Diversification and Corporate Performance: An Evaluation of Chinese Enterprises

OpenAIRE

Lou, Dannilou

2013-01-01

ABSTRACT This study conducts the relationship between diversification and corporate performance in the People’s Republic of China (PRC)’s business environment. Diversification continues to be an important strategy for corporate growth and better performance. Most of the previous studies on the same topic are reviewed in developed economies, they addresses a negative relationship between diversification and corporate performance. The objective of this study is to investigate the diversifi...

A Phenomenological Study Investigating Transformative Learning Strategies Implemented by 10 Title I Elementary Principals That Influence Novice Teacher Retention

Science.gov (United States)

Fountain, Tara

2014-01-01

The purpose of this qualitative phenomenological study was to investigate transformative learning strategies implemented by 10 Title I elementary principals that influence novice teacher retention. Data were gathered by individual interviews. Data were analyzed using Creswell's (2013) description of qualitative research as a collection of data…

Lease accounting trouble looms for corporate real estate management

NARCIS (Netherlands)

Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.

2014-01-01

Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.

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...

Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

Directory of Open Access Journals (Sweden)

Salmah Pattisahusiwa

2017-06-01

Full Text Available The concept of the corporate social responsibility has a significant interest in Indonesia because believed to increase corporate’s value for shareholders. This study aims to find the effect of corporate social responsibility disclosure and corporate governance structure on corporate value. The data were taken from annual report of mining companies listed in Indonesian Stock Exchange for period of 2014-2015. The sample collection has been done by using purposive sampling with the certain criteria so that 18 companies which meet criteria have been obtained as samples. Multiple Regression analysis was employed to analyze data. The result of this research show that corporate social responsibility disclosure and corporate governance structure have significant effect to thecorporate value.

What Effective Principals Do to Improve Instruction and Increase Student Achievement

Science.gov (United States)

Turner, Elizabeth Anne

2013-01-01

The purposes of this mixed method study were to (a) Examine the relationships among principal effectiveness, principal instructional leadership, and student achievement; (b) examine the differences among principal effectiveness, principal instructional leadership and student achievement; and (c) investigate what effective principals do to improve…

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

Directory of Open Access Journals (Sweden)

Patrick Mauder

2018-03-01

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

Corporate Entrepreneurship

DEFF Research Database (Denmark)

Lassen, Astrid Heidemann

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

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

Science.gov (United States)

Agada, John

1996-01-01

Examines the trend in outsourcing information services and suggests it threatens the survival of corporate libraries. Topics include changes in the competitive corporate environment; characteristics of outsourceable services; managing change; redesigning the corporate librarian's role; and implications for redesigning corporate information…

Nevada Nuclear Waste Storage Investigations, 1986: A bibliography

International Nuclear Information System (INIS)

Tamura, A.T.; Lorenz, J.J.

1988-01-01

This update contains information on the Nevada Nuclear Waste Storage Investigations (NNWSI) that was added to the Department of Energy's Energy Data Base during 1986. The preceeding initial bibliography (DOE/TIC-3406) covered 1977 to 1985 with indexing for: Corporate Author, Personal Author, Subject, Contract Number, Report Number, Order Number Correlation, and Key Word in Context. Future updates will be prepared on a six-month basis without indexing but will be cumulated at two-year intervals with complete indexing. This update is categorized by principal NNWSI Project participating organization, and items are arranged in chronological order. Participant-sponsored subcontractor reports, papers, and articles are included in the sponsoring organization's bibliography list

Investigating Food and Agribusiness Corporations as Global Water Security, Management and Governance Agents: The case of Nestlé, Bunge and Cargill

Directory of Open Access Journals (Sweden)

Suvi Sojamo

2012-10-01

Full Text Available This article investigates the agency of the world’s largest food and agribusiness corporations in global water security via case studies of Nestlé, Bunge and Cargill by analysing their position in the political economy of the world agro-food system and the ways they intentionally and non-intentionally manage and govern water in their value chains and wider networks of influence. The concentrated power of a few corporations in global agro-food value chains and their ability to influence the agro-food market dynamics and networks throughout the world pose asymmetric conditions for reaching not only global food security but also water security. The article will analyse the different forms of power exercised by the corporations in focus in relation to global water security and the emerging transnational water governance regime, and the extent to which their value chain position and stakeholder interaction reflect or drive their actions. Due to their vast infrastructural and technological capacity and major role in the global agro-food political economy, food and agribusiness corporations cannot avoid increasingly engaging, for endogenous and exogenous reasons, in multi-stakeholder initiatives and partnerships to devise methods of managing the agro-food value chains and markets to promote global water security. However, their asymmetric position in relation to their stakeholders demands continuous scrutiny.

Corporate branding with the help of corporate real estate

NARCIS (Netherlands)

Appel - Meulenbroek, H.A.J.A.; Havermans, D.W.Q.; Kempen, van A.J.M.; Lundstrom, S.

2009-01-01

Nowadays, many companies try to attract customers by bundling all marketing efforts under a common corpo-rate brand to reflect the organization’s identity. The principle of corporate branding suggests that the corporate brand ought to be thoroughly embedded throughout the entire company in order to

Corporate Cash Holdings and Shareholder Risk : Investigating the relationship between corporate cash holdings and the risk of stocks listed on the Stockholm Stock Exchange

OpenAIRE

Olausson, Jonas; Löfgren, Christoffer

2013-01-01

Corporate cash holdings is a topic constantly under review, companies hoarding cash are criticized by shareholders who rather have companies using their cash for new investments or dividend payouts. Recent academic research has discovered that levels of cash holding are high in times when risk is deemed to be high and found that levels of corporate cash holdings are substantially higher than they used to, making more coverage and a better understanding of the phenomenon crucial. This thesis i...

Corporate environmental responsibility – a key determinant of corporate reputation

Directory of Open Access Journals (Sweden)

Cristina GĂNESCU

2014-06-01

Full Text Available This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate environmental responsibility. The methodology aimed to produce an evaluation model for corporate environmental responsibility based on the following variables reported by companies: carbon dioxide emissions, water consumption, energy consumption, and amount of waste. Corporate reputation of sampled organizations was assessed based on content analysis of the 2010, 2011, and 2012 reports of the Reputation Institute. We applied the correlation of panel data and emphasised the fact that high levels of corporate environmental responsibility sustain high levels of corporate reputation. The study highlights the theoretical considerations that support this relationship. As companies become increasingly accountable, the methodology described in our study can be developed in further research by using other variables to measure corporate environmental responsibility.

AN EMPIRICAL EXPLORATION OF CORPORATE ENTREPRENEURIAL ORIENTATION IN BIHOR COUNTY ROMANIA

Directory of Open Access Journals (Sweden)

Bucurean Mirela

2014-12-01

on corporate entrepreneurship identifies a central construct measuring the corporate entrepreneurship, named entrepreneurial orientation (EO. The multidimensionality of corporate entrepreneurship is reduced to a construct having only three dimensions: innovation, proactiveness and risk taking (Zahra and Nielson, 2002. For the purpose of this study principal component analysis has been chosen to conduct an exploratory analysis of the validity of scales used to measure the three dimensions of EO of firms in Bihor County.Factor scores have afterwards been used to bring empirical evidence supporting the positive effect of EO on organizational performance.

Deformation quantization of principal fibre bundles

International Nuclear Information System (INIS)

Weiss, S.

2007-01-01

Deformation quantization is an algebraic but still geometrical way to define noncommutative spacetimes. In order to investigate corresponding gauge theories on such spaces, the geometrical formulation in terms of principal fibre bundles yields the appropriate framework. In this talk I will explain what should be understood by a deformation quantization of principal fibre bundles and how associated vector bundles arise in this context. (author)

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.

Opinions about Child Corporal Punishment and Influencing Factors

Science.gov (United States)

Bell, Tessa; Romano, Elisa

2012-01-01

The use of corporal punishment has been linked to negative developmental outcomes for children. Despite this finding, Section 43 of the Canadian Criminal Code permits the use of corporal punishment by parents for children 2 to 12 years of age. Therefore, this study's first objective is to investigate opinions toward Section 43 and spanking more…

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

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

OpenAIRE

Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

2017-01-01

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degr...

Corporate social responsibility, corporate reputation and employee engagement

OpenAIRE

Ali, Imran; Ali, Jawaria Fatima

2011-01-01

Corporate social responsibility (CSR) has been outlined as voluntarily additional legal duties of organization to serve environment and community. This voluntarily actions of corporate help them to develop reputation which can shape favorable attitude of employees towards work. Employee engagement is an attitude of commitment and involvement of employee towards their work and organization. Researchers have proved that engaged employees are more productive, more likely to achieve corporate go...

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

OpenAIRE

Maier-Rigaud, Remi

2008-01-01

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

Using corporate stories to build the corporate brand:an impression management perspective

OpenAIRE

Spear, Sara; Roper, Stuart

2013-01-01

Purpose – A recent area of academic interest within corporate branding and reputation is the use of storytelling in order to differentiate the corporate brand, however there is little empirical research exploring the contents of corporate stories, and how they are used by organisations to build the corporate brand. This paper aims to utilise impression management theory to bring insight into the potential role of corporate stories in shaping the corporate brand. Design/methodology/approach – ...

Corporate governance, corporate finance and stock markets in emerging countries

OpenAIRE

Singh, Ajit

2003-01-01

This paper focuses on the inter-relationship between corporate governance, financing of corporate growth and stock market development in emerging countries. It explores both theoretically and empirically the nature of the inter-relationships between these phenomena, as well their implications for economic policy. It concentrates on how corporate growth is financed, an area where the literature has identified important anomalies in relation to corporate behaviour and governance. The paper prov...

Audit mode change, corporate governance

Directory of Open Access Journals (Sweden)

Limei Cao

2015-12-01

Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

Pengaruh Corporate Governance terhadap Efektifitas Mekanisme Pengurang Masalah Agensi

Directory of Open Access Journals (Sweden)

Zaenal Arifin

2009-03-01

Full Text Available The main objective of this research is to investigate whether there are a significant influence between corporate governance and effectiveness of agency-problem-reducing mechanism. The corporate governance is concern on all stakeholder interest while the agency variables are concern only on one of the most important stakeholders’ that is the stockholders. In theory, there should be a significant relationship between the corporate governance and the effectiveness of agency-problem-reducing mechanism. Using all manufacturing companies listed in Jakarta Stock Exchange during 2001 - 2004, this research found that corporate governance influence the effectiveness of debt mechanism in reducing agency problem. The other mechanism, dividend and independent board of director, do not effective to reduce agency problem and the corporate governance does not influence the effectiveness of these two mechanisms. Key words: agency problem, corporate governance, dividend, debt, independent Board of director

Visible Leading: Principal Academy Connects and Empowers Principals

Science.gov (United States)

Hindman, Jennifer; Rozzelle, Jan; Ball, Rachel; Fahey, John

2015-01-01

The School-University Research Network (SURN) Principal Academy at the College of William & Mary in Williamsburg, Virginia, has a mission to build a leadership development program that increases principals' instructional knowledge and develops mentor principals to sustain the program. The academy is designed to connect and empower principals…

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

Directory of Open Access Journals (Sweden)

Dewi Kartika Sari

2017-09-01

Full Text Available This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG on the relationship between tax avoidance, Related Party Transactions (RPT and corporate dividend policies. Our sample covers companies listed on the Indonesian Stock Exchange during 2011-2014. The results provide moderate support for the proposed hypotheses. First, the greater tax avoidance that a company makes will increase the size of the firm's RPT. Second, the higher that the company's RPT is, this will lower the company's cash dividend payout rate. Third, the greater the tax avoidance is, the lower the company's cash dividend payout rate will be, which is done through a related party transaction.Fourth, the impact of the implementation of strong CG will weaken the positive relationship between corporate tax avoidance and the company’s RPT size, strengthen the negative relationship between the RPT’s size and the cash dividend payout policy of the firm, and strengthen the negative relationship between the company’s tax avoidance and the company's cash dividend payout policy which is mediated by the company’s RPT. This study makes three contributions. First, this study shows an indirect relationship between tax avoidance and cash dividend payments, mediated by RPT. Second, this study tries to examine the effect of CG’s moderation on the relationship between tax avoidance and RPT, as well as the effect of CG’s moderation on the relationship between tax avoidance and cash dividend payments, mediated by RPT. Third, this study developed RPT measurements by looking at the RPT’s components more specifically (looking at components of transactions outside of the main business of the company - the "others" component.

Corporate tax minimization and stock price reactions

OpenAIRE

Blaufus, Kay; Möhlmann, Axel; Schwäbe, Alexander

2016-01-01

Tax minimization strategies may lead to significant tax savings, which could, in turn, increase firm value. However, such strategies are also associated with significant costs, such as expected penalties and planning, agency, and reputation costs. The overall impact of firms' tax minimization strategies on firm value is, therefore, unclear. To investigate whether corporate tax minimization increases firm value, we analyze the stock price reaction to news concerning corporate tax avoidance or ...

Corporate social responsibility and corporate governance in Indonesian public listed companies

Directory of Open Access Journals (Sweden)

Ika Siti Rochmah

2017-01-01

Full Text Available This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs. The annual reports of 115 PLC for two years (2011 and 2012 were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consistent with expectations, the paired sample t-test showed that there was an increase (significant at the 1 percent level in the extent of CSR disclosure. The multiple regression analysis revealed that audit committee effectiveness and company’s size were positively associated with the extent of CSR disclosure (significant at 5 per cent level. The findings appear to suggest that The Indonesian Capital Market and Financial Institutions Supervisory Agency (Bapepam LK effforts in promoting CSR through the release of Regulation No X.K.6 in 2012 have had some positive impact on CSR disclosure in annual report. The results also suggest that the involvement of audit committee through its effectiveness in overseeing company’s financial reporting could lead to better concern in corporate social activities and hence disclosure in annual reports. This study however, has limitation that should be considered in interpreting the results. The regression model documented an R2 of 21.4 percent, which indicates that almost 80 percent of factors influencing CSR disclosure in Indonesian PLC have not been captured by the model. These other factors may perhaps be indentified in the next research.

CORPORATE FORESIGHT AND PERFORMANCE: A CHAIN-OF-EFFECTS MODEL

DEFF Research Database (Denmark)

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

2015-01-01

In this paper we develop and validate a measurement scale for corporate foresight and examine its impact on performance in a chain-of-effects model. We conceptualize corporate foresight as an organizational ability consisting of five distinct dimensions: information scope, method usage, people......, formal organization, and culture. We investigate the relation of corporate foresight with three innovation performance dimensions – new product success, new product innovativeness, and financial performance. We use partial-least-squares structural equations modelling to assess our measurement mode ls...... and test our research hypotheses. Using a cross-industry sample of 153 innovative firms, we find that corporate foresight can be validly and reliably measured by our measurement instrument. The results of the structural model support the hypothesized positive effects of corporate foresight on all...

Corporate Governance as a Crucial Factor in Achieving Sustainable Corporate Performance

Directory of Open Access Journals (Sweden)

Julija Bistrova

2014-06-01

Full Text Available In the developed stock markets the corporate governance aspect is crucial in the stock portfolio selection process for investor seeking to achieve shareholder value sustainability. In the emerging markets the importance of the corporate governance role just starts to be realized by the investors and by the corporate managers. The present research, looking at the stock performance leaders and laggards, analyzes whether the corporate governance system matters to achieve long-term shareholder value within the Central and Eastern European stock markets universe. Corporate governance quality was assessed and compared among the out- and underperformers. The financial results plausibility and the ownership structure were considered as well. Additionally, the authors analyzed whether the quality of corporate governance influences the economic performance of the company. The obtained results provide the proof that the corporate governance does matter as the market outperformers have above average corporate governance quality and provide trustworthy financial results more often than the underperforming companies. Besides, well-governed companies are also able to deliver more attractive financial results.

Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2016-09-01

Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

The integration of corporate governance in corporate social responsibility disclosures

NARCIS (Netherlands)

Kolk, A.; Pinkse, J.

2010-01-01

In recent years, not only has attention to corporate governance increased but also the notion has broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly

Corporate political activities, religiosity and corporate decision making

OpenAIRE

Low, Yik Pui

2017-01-01

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

EDAD, CONSCIENCIA E INTERIORIZACIÓN DEL IDEAL CORPORAL COMO PREDICTORES DE INSATISFACCIÓN Y CONDUCTAS ALIMENTARIAS ANÓMALAS/ AGE, AWARENESS AND INTERNALIZATION OF BODY IDEAL AS PREDICTORS OF BODY DISSATISFACTION AND DISORDERED EATING BEHAVIORS/ IDADE, CONSCIÊNCIA E INTERIORIZAÇÃO DO IDEAL CORPORAL COMO PREDITORES DE INSATISFAÇÃO E CONDUTAS ALIMENTARES ANÔMALAS

Directory of Open Access Journals (Sweden)

Adriana Amaya Hernández

2013-06-01

Full Text Available Este estudio indaga si la edad, la consciencia y la interiorización del ideal corporal predicen la insatisfacción corporal y las conductas alimentarias anómalas, en una muestra de 144 mujeres y 138 hombres, en dos grupos de diferentes edades (9-12 y 13-15 años. Para tal fin se aplicaron tres cuestionarios: Cuestionario de Imagen Corporal, Test Infantil de Actitudes Alimentarias y Cuestionario de Actitudes Socioculturales hacia la Apariencia. Mediante un modelo hipotético, que se probó a través de un path análisis, se concluye que la edad es un predictor directo de la insatisfacción corporal y las conductas alimentarias anómalas en los hombres, mientras que la interiorización del ideal corporal es el principal predictor de la insatisfacción corporal en ambos sexos.

Artificial persons against nature: environmental governmentality, economic corporations, and ecological ethics.

Science.gov (United States)

Northcott, Michael S

2012-02-01

Despite the 194 nation-state signatories to the global Convention on Biological Diversity, the conservation effort is failing to halt an ongoing spiral of decline in most habitats and ecological communities on land and ocean. Environmental ethicists argue that the failure to halt the unsustainable predation on the ecosystems that sustain industrial civilization is indicative of a moral as well as a scientific crisis. Principal ethical interventions in ecology include the ascription of value to species and ecosystems, wilderness ethics, and ecological virtue. Ecological virtue ethics identifies agency, character, institutions, and practices as crucial to moral formation and outcomes. However, the dominant role of the economic corporation in ecological destruction subverts a virtues approach. Corporations as fictive persons will not learn ecological virtue absent of legal and regulatory reform and the ecological education of business leaders and owners. © 2012 New York Academy of Sciences.

Corporate Bonds in Denmark

DEFF Research Database (Denmark)

Tell, Michael

2015-01-01

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

Corporate sustainability: environmental, social, economic and corporate performance

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2011-01-01

Full Text Available The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

Nevada Nuclear Waste Storage Investigations, 1977-1985: A bibliography

International Nuclear Information System (INIS)

McLaren, L.H.; Lorenz, J.J.

1987-06-01

This bibliography contains information on the Nevada Nuclear Waste Storage Investigations (NNWSI) that was added to the Department of Energy's Energy Data Base from January 1977 through December 1985. A brief history is included to familiarize the reader with the general direction and activity highlights of the NNWSI and to give the reader some insight into the kinds of bibliographic references to be found in this document. The bibliography is categorized by principal NNWSI participant organizations. Participant-sponsored subcontractor reports, papers, and articles are included in the sponsoring organization's bibliography list. The principal participant bibliography listings are arranged in chronological order. The following indexes are provided: Corporate Author, Personal Author, Subject, Contract Number, Report Number, Order Number Correlation, and Key Word in Context. Six-month updates to this bibliography will not have indexes. The updates will be cumulated and issued at 2-year intervals as a supplement to the original bibliography. The supplement will include all the indexes

The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh

OpenAIRE

Rouf, Md. Abdur

2011-01-01

This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and firm-specific factors and corporate social responsibility disclosures. Data are taken from annual reports of 2007 of the listed companies of Dhaka Stock Exchanges. The study uses ordinary least squares regression mod...

AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

Directory of Open Access Journals (Sweden)

George Silviu CORDOȘ

2014-04-01

Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.

Corporate Awakening

DEFF Research Database (Denmark)

LaFrance, Julie; Lehmann, Martin

2005-01-01

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

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.

Exploring corporate eco-modernism: Challenging corporate rhetoric and scientific discourses

DEFF Research Database (Denmark)

Ulhøi, John Parm; Welford, Richard

2000-01-01

in shaping a new corporate environmentalism and, ten years on, we argue that it is time to step back and critically assess the nature and scope of corporate actions and scientific research within the field of corporate environmental management. This paper starts from the assertions that: (i) disturbing...

Evolution of Corporate Essence

DEFF Research Database (Denmark)

Fomcenco, Alex

2016-01-01

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

Corporate Foresight and Performance: Evidence from a Large Empirical Study

DEFF Research Database (Denmark)

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

In this paper we develop and validate a measurement scale for corporate foresight and examine its impact on performance. We conceptualize corporate foresight as an organizational ability consisting of five distinct dimensions: information scope, method usage, people, formal organization......, and culture. We investigate the relation of corporate foresight with three innovation performance dimensions – new product success, new product innovativeness, and financial performance. We use partial-least-squares structural equations modelling to assess our measurement models and test our research...... hypotheses. Using a cross-industry sample of 161 innovative firms, we find that corporate foresight can be validly and reliably measured by our measurement instrument. The results of the structural model support the hypothesized positive effects of corporate foresight on all innovation performance dimensions...

A stage to engage: Social media use and corporate reputation

NARCIS (Netherlands)

Dijkmans, C.; Kerkhof, P.; Beukeboom, C.J.

2015-01-01

Corporate reputation is a valuable intangible asset for companies, yet is increasingly difficult to manage in an era with hard-to-control online conversations. In this paper, we investigate whether and when a company's online activities to acquire engaged consumers are beneficial for corporate

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.

Principals' Perception of Educational Inputs and Students' Academic ...

African Journals Online (AJOL)

This study investigated principals' perception of the relationship between educational inputs and academic performance of students in public junior secondary schools (JSS) in the Central Senatorial District of Delta State, Nigeria. The population was all the 173 public JSS and their principals from which a sample of twenty ...

Teacher Contract Non-Renewal: What Matters to Principals?

Science.gov (United States)

Nixon, Andy; Packard, Abbot; Dam, Margaret

2016-01-01

This quantitative study investigated the relationship between teacher dispositions, subject content knowledge, pedagogical content knowledge, and reasons that school principals recommend non-renewal of teachers' contracts. Nearly 2,000 school principals in 13 states completed an emailed survey. In deciding whether to non-renew a teacher contract,…

Corporal Punishment and Youth Externalizing Behavior in Santiago, Chile

Science.gov (United States)

Ma, Julie; Han, Yoonsun; Grogan-Kaylor, Andrew; Delva, Jorge; Castillo, Marcela

2012-01-01

Objectives Corporal punishment is still widely practiced around the globe, despite the large body of child development research that substantiates its short- and long-term consequences. Within this context, this paper examined the relationship between parental use of corporal punishment and youth externalizing behavior with a Chilean sample to add to the growing empirical evidence concerning the potential relationship between increased corporal punishment and undesirable youth outcomes across cultures. Methods Analysis was based on 919 adolescents in Santiago, Chile. Descriptive and multivariate analyses were conducted to examine the extent to which parents’ use of corporal punishment and positive family measures were associated with youth externalizing behavior. Furthermore, the associations between self-reported externalizing behavior and infrequent, as well as frequent, use of corporal punishment were investigated to contribute to understanding how varying levels of parental use of corporal punishment were differently related to youth outcomes. Results Both mother’s and father’s use of corporal punishment were associated with greater youth externalizing behavior. Additionally, increases in positive parenting practices, such as parental warmth and family involvement, were met with decreases in youth externalizing behavior when controlling for youth demographics, family socioeconomic status, and parents’ use of corporal punishment. Finally, both infrequent and frequent use of corporal punishment were positively associated with higher youth problem behaviors, though frequent corporal punishment had a stronger relationship with externalizing behavior than did infrequent corporal punishment. Conclusions Parental use of corporal punishment, even on an occasional basis, is associated with greater externalizing behavior for youth while a warm and involving family environment may protect youth from serious problem behaviors. Therefore, findings of this study add

Corporate sustainability and economic performance in small and medium sized enterprises

OpenAIRE

Bojnec, Štefan; Simčič, Blaž; Tomšič, Nastja

2015-01-01

Various studies have investigated drivers of corporate sustainability, however only a few attempts have been made to link corporate sustainability and economic performance of enterprises by measuring labour productivity in new European Union member states that have transitioned from socialism. This paper analyses the link between corporate sustainability and economic performance, by simultaneously using the following control variables: human capital, the innovation process, leadership, and Eu...

Creating corporate advantage.

Science.gov (United States)

Collis, D J; Montgomery, C A

1998-01-01

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

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?...

A Phenomenological Narrative Study: Elementary Charter School Principals' Managerial Roles

Science.gov (United States)

Cetinkaya, Ahmet

2016-01-01

This study was a phenomenological narrative research investigating the managerial roles of elementary charter school principals. Managerial leadership practices were investigated under three categories personnel management, student management, and finance management. Elementary charter school principals provided positive feedback for having small…

Improving Shareholder Value through Corporate Governance Mechanism in Malaysian Listed Companies

OpenAIRE

Ibrahim, Mohammed Yussoff; Ahmad, Ayoib Che; Khan, Muhammad Anees

2016-01-01

This paper proposes to investigate the postulations of renowned agency theory and shareholder value (SHV) in relation to Corporate Governance (CG) attributes. Shareholder value is of a great concern to the shareholders of firms. Shareholder value have been investigated by numerous studies of corporate governance but with inconsistent empirical evidence. This study will focus on investigating the impact of CG attributes on Shareholder value measured by Tobin’s Q or return on both equity and as...

Unmet needs for analyzing biological big data: A survey of 704 NSF principal investigators.

Science.gov (United States)

Barone, Lindsay; Williams, Jason; Micklos, David

2017-10-01

In a 2016 survey of 704 National Science Foundation (NSF) Biological Sciences Directorate principal investigators (BIO PIs), nearly 90% indicated they are currently or will soon be analyzing large data sets. BIO PIs considered a range of computational needs important to their work, including high performance computing (HPC), bioinformatics support, multistep workflows, updated analysis software, and the ability to store, share, and publish data. Previous studies in the United States and Canada emphasized infrastructure needs. However, BIO PIs said the most pressing unmet needs are training in data integration, data management, and scaling analyses for HPC-acknowledging that data science skills will be required to build a deeper understanding of life. This portends a growing data knowledge gap in biology and challenges institutions and funding agencies to redouble their support for computational training in biology.

Corporate Disruption in the Science of Machine Learning

OpenAIRE

Work, Sam

2016-01-01

This MSc dissertation considers the effects of the current corporate interest on researchers in the field of machine learning. Situated within the field's cyclical history of academic, public and corporate interest, this dissertation investigates how current researchers view recent developments and negotiate their own research practices within an environment of increased commercial interest and funding. The original research consists of in-depth interviews with 12 machine learning researchers...

Corporate governance and earnings quality : evidence from the Malaysian banking sector

OpenAIRE

Siniah, Thangamany

2017-01-01

This thesis investigates whether corporate governance conformance by Malaysian banks improves their financial reporting quality. It is motivated by the controversies surrounding corporate governance reforms and the calls for systematic research on its efficacy in the post-reform period. Malaysian banks have been subject to international standards of corporate governance since before and after the 1997–1998 Asian Financial Crisis. Malaysia’s common-law tradition, greater level of financial and...

Investigating the Use and Design of Immersive Simulation to Improve Self-Efficacy for Aspiring Principals

Science.gov (United States)

Gilbert, Kristen A.

2017-01-01

Aim/Purpose: Improving public schools is a focus of federal legislation in the United States with much of the burden placed on principals. However, preparing principals for this task has proven elusive despite many changes in programming by institutions of higher learning. Emerging technologies that rely on augmented and virtual realities are…

RISE AND ACQUISITIONS FINANCIAL POTENTIAL IN THE RESTRUCTURING PROCESS OF CORPORATIONS

Directory of Open Access Journals (Sweden)

L. Alekseienko

2013-03-01

Full Text Available The basic conceptual foundations of financial potential mergers and acquisitions, as factors of corporations external growth are investigated, existing approaches to the concept of restructuring are generalized, necessary components of the absorption capacity of the corporation are defined.

Corporate culture: It's impact on corporate life and business ...

African Journals Online (AJOL)

Corporate culture: It's impact on corporate life and business practices in Nigeria. ... on the work behaviour of management strategists and business policy makers. ... culture include, multinational organizations as well as mergers/acquisitions.

Еnterprise’s corporate management improvement on the base of corporate culture development

Directory of Open Access Journals (Sweden)

T.O. Biliak

2016-12-01

Full Text Available The author reveals extremely important role of corporate culture and uniqueness of the corporate culture system. It is established that the corporate management is characterized above all, by the economic activity and corporate culture practice. The securement of the balance in the process of interaction between organization and its environment plays one of the key roles in any management system. The author determines the influence of corporate culture on the business activity of the enterprise, when personnel predicts the situation development according to which they build models and evaluate their behavior. While realizing them in their activity employees strengthen certain trends and create in such a way appropriate situations. The search of ways of development and changing corporate culture as the base of corporate management improvement is conducted with the use of the strategic approach. The creation of a corporate culture that supports the development strategy of the enterprise, is an essential component of effective business and management, because the culture shapes a socio-psychological climate and corporate spirit which contributes to the operational execution of tasks and achievement of certain goals. Accordingly to the mentioned above, the set of measures of enterprise’s corporate culture development securement is proposed.

Perceptions of Corporate Social Responsibility

Science.gov (United States)

Gavin, James F.; Maynard, William S.

1975-01-01

This study investigated the possible implications of Corporate Social Responsibility (CSR) for employee expectations and satisfactions. Specifically, interest centered on the question of how perceptions of an organization's involvement in the resolution of current societal problems might relate to members' expectations of equitable job rewards and…

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....

An alternative conceptual corporate governance framework for high-context cultures: A case for the Islamic & Arabian Middle East

Directory of Open Access Journals (Sweden)

Meshaal J. Alshammary

2014-11-01

Full Text Available The distinctiveness of Islam and the reaction toward the domination of the Western ideologies on the rest of the world especially on Islamic nations generated a movement among many scholars toward applying Islamic principals in the field of corporate governance. Islam is the dominant religion in the Middle Eastern region. This region consist of two major blocs the Arab League and most importantly the GCC. Thus, the cultural, political and legal environments have a significant impact on both profit and non-profit organisations. The proposed concept is generated by considering; the narrowness of the Agency theory illustrated by its limited explanations of such complexity associated with corporate governance issues yet its greatness of simplicity in regards to accountability; the Stakeholders theory serves wider views and shares many aspect with Islam yet this theory by nature suffers from practical complexity; Institutional theory are considered to ensure some degree of stability in the concept by considering the importance of the Islamic corporate supervisory institution in developing a sustainable Islamic corporate governance standards.

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.

Setting Instructional Expectations: Patterns of Principal Leadership for Middle School Mathematics

Science.gov (United States)

Katterfeld, Karin

2013-01-01

Principal instructional leadership has been found to support improved instruction. However, the methods through which principal leadership influences classroom instruction are less clear. This study investigates how principals' leadership may predict the expectations that mathematics teachers perceive for classroom practice. Results from a…

The Corporate Marketing Department

DEFF Research Database (Denmark)

Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva

Corporate marketing has been downsized or eliminated in many firms. At the same time, firms that still own a corporate marketing department struggle with organizing and positioning their commercial front‐end. The question arises whether firms need a corporate marketing department, and if so, how...... it can best add value to the firm. Based on a qualitative study among B2B companies, we develop a conceptual framework highlighting the various parental roles through which corporate marketing can contribute to overall firm and business unit performance. In addition, we identify five gaps that restrain...... successful outcomes of corporate marketing activities. In sum, our framework provides important insights on how to successfully organize corporate marketing activities....

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.

AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

OpenAIRE

George Silviu CORDOȘ; Melinda Times FÜLÖP

2014-01-01

Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit ...

CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

OpenAIRE

GATOT SOEPRIYANTO

2017-01-01

My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a fir...

Capital Structure and Corporate Performance: Evidence from Jordan

Directory of Open Access Journals (Sweden)

Rami Zeitun

2007-12-01

Full Text Available This study is to investigate the effect which capital structure has had on corporate performanceusing a panel data sample representing of 167 Jordanian companies during 1989-2003. Ourresults showed that a firm’s capital structure had a significantly negative impact on the firm’sperformance measures, in both the accounting and market’s measures. We also found that theshort-term debt to total assets (STDTA level has a significantly positive effect on the marketperformance measure (Tobin’s Q. The Gulf Crisis 1990-1991 was found to have a positiveimpact on Jordanian corporate performance while the outbreak of Intifadah in the West Bank andGaza in September 2000 had a negative impact on corporate performance.

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.

Lyfstraf as faset van die skoolhoof se beheersingsbevoegdheid in sekondêre skole / Jacobus Johannes du Plessis van Rensburg

OpenAIRE

Van Rensburg, Jacobus Johannes du Plessis

1993-01-01

The purpose of this thesis is to look into and investigate corporal punishment as facet of the principal's competence of control in secondary schools. Research has been done in order to study: • the power and authority base on which the principal's competence of control rely, and • the pedagogical juridical directives for corporal punishment. To achieve these goals a literary study and empirical investigation has been completed. In the literary study specific attention ha...

Unmet needs for analyzing biological big data: A survey of 704 NSF principal investigators.

Directory of Open Access Journals (Sweden)

Lindsay Barone

2017-10-01

Full Text Available In a 2016 survey of 704 National Science Foundation (NSF Biological Sciences Directorate principal investigators (BIO PIs, nearly 90% indicated they are currently or will soon be analyzing large data sets. BIO PIs considered a range of computational needs important to their work, including high performance computing (HPC, bioinformatics support, multistep workflows, updated analysis software, and the ability to store, share, and publish data. Previous studies in the United States and Canada emphasized infrastructure needs. However, BIO PIs said the most pressing unmet needs are training in data integration, data management, and scaling analyses for HPC-acknowledging that data science skills will be required to build a deeper understanding of life. This portends a growing data knowledge gap in biology and challenges institutions and funding agencies to redouble their support for computational training in biology.

Financial Performance And Corporate Governance In Microfinance: Who Drives Who? An Evidence From Asia.

OpenAIRE

Nawaz, Ahmad; Iqbal, Sana

2015-01-01

This paper models the two-way relationship between corporate governance and financial performance of microfinance institutions of Asia. Unlike previous studies, the phenomena of better corporate governance mechanisms present in more financially oriented microfinance institutions is worth investigating. Using a panel of 173 microfinance institutions in 18 Asian countries between 2007 and 2011, a comprehensive corporate governance index (CGI) based on seven corporate governance variables is bei...

Corporate Social Responsibility and the Oil Industry in the Russian Arctic

NARCIS (Netherlands)

Henry, Laura A.; Nysten-Haarala, Soili; Tulaeva, Svetlana; Tysyachnyuk, Maria

2016-01-01

Examining the oil and gas industry in the Russian Arctic, this article investigates the gap between corporate social responsibility (CSR) as articulated in corporate offices and implemented at the local level. In Russia, global CSR norms interact with weak formal institutions and the strong

The determinants of corporate cash holdings: An empirical investigation of the industry effect of UK publicly held firms (1998-2013)

OpenAIRE

WANG, ZIWEN

2015-01-01

Abstract This paper investigates the determinants of cash holdings by publicly traded firms over the period 1998-2013. The results suggest that cash holdings are positively affected by investment opportunity set, capital expenditure and profitability and negatively affected by the real firm size, liquid assets substitutes, leverage level, cash flow and dividend payments, which are generally in line with previous studies. In addition, we observed the change of corporate cash holdings during...

Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

Directory of Open Access Journals (Sweden)

Jali Muhamad Nizam

2017-01-01

Full Text Available In decades, various organizations worldwide engaged with Corporate Social Responsibility (CSR in order to show their corporate commitments and responsibilities towards societies at large. These commitments and responsibilities are coming from monetary and non-monetary resources for example cash, equipment’s and human resources whom are used for social purposes and activities that leads to a betterment of society and also to improved organization reputation. However, in today’s knowledge and innovation led economy, organizations can no longer affords to get involve in charity and community services merely to fulfil social return without having any sort of economic payoffs. This situation warrants organizations moving beyond CSR to Corporate Social Innovation. This paper explores conceptual understanding between CSR and Corporate Social Innovation. CSR is a traditional philanthropy and old paradigm which is somewhat no longer sufficient in coping with current economic situation. Hence, this paper provides an insight and suggests that corporate social innovation as an emergence new paradigm that perhaps could provide a comprehensive representation in the era of knowledge and innovation led economy that will leads to real change in improving the well-being of people’s life, enhance economic and technological growth. Furthermore, this paper also highlighted knowledge resource is the most significant resource of Corporate Social Innovation.

Leading in the Middle: Leadership Behaviors of Middle Level Principals that Promote Student Achievement

Science.gov (United States)

Minus, Eric L.

2010-01-01

This study sought to investigate the relationship between middle school principals' instructional leadership behaviors and student achievement. In particular, this study investigated the specific principal leadership behaviors of middle level principals that promote student achievement in school. A secondary variable for consideration was student…

The effects of corporate social responsibility on employees' affective commitment: a cross-cultural investigation.

Science.gov (United States)

Mueller, Karsten; Hattrup, Kate; Spiess, Sven-Oliver; Lin-Hi, Nick

2012-11-01

This study investigated the moderating effects of several Global Leadership and Organizational Behavior Effectiveness (GLOBE) cultural value dimensions on the relationship between employees' perceptions of their organization's social responsibility and their affective organizational commitment. Based on data from a sample of 1,084 employees from 17 countries, results showed that perceived corporate social responsibility (CSR) was positively related to employees' affective commitment (AC), after controlling for individual job satisfaction and gender as well as for nation-level differences in unemployment rates. In addition, several GLOBE value dimensions moderated the effects of CSR on AC. In particular, perceptions of CSR were more positively related to AC in cultures higher in humane orientation, institutional collectivism, ingroup collectivism, and future orientation and in cultures lower in power distance. Implications for future CSR research and cross-cultural human resources management are discussed. (c) 2012 APA, all rights reserved.

INTEGRATED CORPORATE STRATEGY MODEL

Directory of Open Access Journals (Sweden)

CATALINA SORIANA SITNIKOV

2014-02-01

Full Text Available Corporations are at present operating in demanding and highly unsure periods, facing a mixture of increased macroeconomic need, competitive and capital market dangers, and in many cases, the prospect for significant technical and regulative gap. Throughout these demanding and highly unsure times, the corporations must pay particular attention to corporate strategy. In present times, corporate strategy must be perceived and used as a function of various fields, covers, and characters as well as a highly interactive system. For the corporation's strategy to become a competitive advantage is necessary to understand and also to integrate it in a holistic model to ensure sustainable progress of corporation activities under the optimum conditions of profitability. The model proposed in this paper is aimed at integrating the two strategic models, Hoshin Kanri and Integrated Strategy Model, as well as their consolidation with the principles of sound corporate governance set out by the OECD.

Corporations as social contractors : a study on corporate social responsibility

OpenAIRE

Kalstad, Marius Aas

2007-01-01

This thesis takes up the issue of the role of business in today s society, in the form of Corporate Social Responsibility (CSR). The research question is: Do corporations/does business have responsibilities beyond maximising profit for owners? Social contract theory, as presented by Hobbes and Locke, is used to morally justify a corporate responsibility that goes beyond the traditional business responsibility of maximising profit for stolckholders. Further, the stakeholder model is proscribed...

Corporate environmental responsibility – a key determinant of corporate reputation

OpenAIRE

Cristina Ganescu; Laura Dindire

2014-01-01

This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate enviro...

Corporate Social Responsibility and Financial Performance: A Two Least Regression Approach

Directory of Open Access Journals (Sweden)

Alexander Olawumi Dabor

2017-12-01

Full Text Available The objective of this study is to investigate the casuality between corporate social responsibility and firm financial performance. The study employed two least square regression approaches. Fifty-two firms were selected using the scientific method. The findings revealed that corporate social responsibility and firm performance in manufacturing sector are mutually related at 5%. The study recommended that management of manufacturing companies in Nigeria should expend on CSR to boost profitability and corporate image.

Exploring value creation from corporate-foresight activities

DEFF Research Database (Denmark)

Rohrbeck, René

2012-01-01

This paper looks at value creation from corporate futures research. Through a literature review, potential value creation is identified. This serves as guidance for an empirical investigation in which value creation is observed and linked to methods and practices. Using data from 20 case studies......, three examples of value creation are discussed in detail. In addition, cross-case analysis allowed me to identify four success criteria for corporate foresight activities: (1) foresighters committed to creating value, (2) participation of internal stakeholders, (3) analysis that follows a systemic logic...

Online Corporate Learning in the Serbian Market

Directory of Open Access Journals (Sweden)

Vladimir Zočević

2011-03-01

Full Text Available The purpose of this paper is to examine corporate learning relationsbetween companies, and to investigate the possibility ofconverting of traditional corporate trainings and meetings to modernmeans of communication and education, with particular referenceto the application of online training and the videoconferencesystem in the process. In addition, the objective of this paperis to examine how well informed companies are about the technologyand its introduction into everyday business practice. Theresearch underlines the results of the analyses concerning thepractical aspect of videoconferences both in Serbian companiesand in foreign ones operating through branches in Serbia.

Corporate Culture and the Use of Written English Within British Subsidiaries in the Netherlands.

Science.gov (United States)

Nickerson, Catherine

1998-01-01

A study investigated communication patterns in written English and the prevalent corporate culture, the relationship between a British corporate office and its subsidiary in the Netherlands. Survey respondents were senior-level employees at 107 companies. Results indicate corporate culture plays an important role in the level of English skills…

CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

OpenAIRE

Vasile Burja; Silvia – Stefania Mihalache

2010-01-01

Corporate Social Responsibility, a concept without a world accepted definition is starting to beused in Romania as well. This is the reason why in the present article we try to make a theoreticaldescription of the present concept and to exemplify it by presenting the responsible activities of acorporation in Romania, Rosia Montana Gold Corporation.

Corporate Governance

Directory of Open Access Journals (Sweden)

Dragoș-Mihail Daghie

2011-05-01

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

Corporate Governance Country Assessment : Malaysia

OpenAIRE

World Bank

2012-01-01

This report assesses Ghana s corporate governance policy framework. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Ghana. It is an update of the 2005 Corporate Governance ROSC. Good corporate governance enhances investor trust, helps to protects mino...

Did Securitization Affect the Cost of Corporate Debt?

OpenAIRE

Taylor D. Nadauld; Michael S. Weisbach

2011-01-01

This paper investigates whether the securitization of corporate bank loans had an impact on the price of corporate debt. Our results suggest that loan facilities that are subsequently securitized are associated with a 15 basis point lower spread than that of loans that are not subsequently securitized. To identify the particular role of securitization in loan pricing, we employ a difference in differences approach and consider loan characteristics that are associated with the likelihood of se...

Barriers to energy efficiency in shipping: A triangulated approach to investigate the principal agent problem

International Nuclear Information System (INIS)

Rehmatulla, Nishatabbas; Smith, Tristan

2015-01-01

Energy efficiency is a key policy strategy to meet some of the challenges being faced today and to plan for a sustainable future. Numerous empirical studies in various sectors suggest that there are cost-effective measures that are available but not always implemented due to existence of barriers to energy efficiency. Several cost-effective energy efficient options (technologies for new and existing ships and operations) have also been identified for improving energy efficiency of ships. This paper is one of the first to empirically investigate barriers to energy efficiency in the shipping industry using a novel framework and multidisciplinary methods to gauge implementation of cost-effective measures, perception on barriers and observations of barriers. It draws on findings of a survey conducted of shipping companies, content analysis of shipping contracts and analysis of energy efficiency data. Initial results from these methods suggest the existence of the principal agent problem and other market failures and barriers that have also been suggested in other sectors and industries. Given this finding, policies to improve implementation of energy efficiency in shipping need to be carefully considered to improve their efficacy and avoid unintended consequences. -- Highlights: •We provide the first analysis of the principal agent problem in shipping. •We develop a framework that incorporates methodological triangulation. •Our results show the extent to which this barrier is observed and perceived. •The presence of the barrier has implications on the policy most suited to shipping

Don't Wear Your New Shoes (Yet: Taking the Right Steps to Become a Successful Principal Investigator.

Directory of Open Access Journals (Sweden)

Jeroen de Ridder

2013-01-01

Full Text Available You finished your PhD, have been a postdoc for a while, and you start wondering, “What's next?” Suppose you come to the conclusion that you want to stay in academia, and move up the ladder to become a principal investigator (PI. How does one reach this goal given that academia is one of the most competitive environments out there? And suppose you do manage to snatch your dream position, how do you make sure you hit the ground running? Here we report on the workshop “P2P - From Postdoc To Principal Investigator” that we organized at ISMB 2012 in Long Beach, California. The workshop addressed some of the challenges that many postdocs and newly appointed PIs are facing. Three experienced PIs, Florian Markowetz (Group Leader, Cambridge Research Institute, Cancer Research UK, Gary Bader (Associate Professor, The Donnelly Centre, University of Toronto, and Philip Bourne (Professor, Skaggs School of Pharmacy and Pharmaceutical Sciences, University of California San Diego, provided insight into the transition from a trainee to PI and shared advice on how to make the best out it.

The protection of environmental interests through corporate governance: A South African company law perspective.

Directory of Open Access Journals (Sweden)

Anthony O Nwafor

2015-07-01

Full Text Available The quest to maximize profits by corporate administrators usually leaves behind an unhealthy environment. This trend impacts negatively on long term interests of the company and retards societal sustainable development. While there are in South Africa pieces of legislation which are geared at protecting the environment, the Companies Act which is the principal legislation that regulates the operations of the company is silent on this matter. The paper argues that the common law responsibility of the directors to protect the interests of the company as presently codified by the Companies Act should be developed by the courts in South Africa, in the exercise of their powers under the Constitution, to include the interests of the environment. This would guarantee the enforcement of the environmental interests within the confines of the Companies Act as an issue of corporate governance.

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

OpenAIRE

Armour, John; Hansmann, Henry; Kraakman, Reinier

2017-01-01

This article is the first chapter of the second edition of “The Anatomy of Corporate Law: A Comparative and Functional Approach”, by Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, HidekiKanda and Edward Rock (Oxford University Press, 2009). The book as a whole provides a functional analysis of Corporate (or Company) Law in Europe, the U.S., and Japan. Its organization reflects the structure of Corporate Law throughout all jurisdictions, w...

The network of global corporate control.

Science.gov (United States)

Vitali, Stefania; Glattfelder, James B; Battiston, Stefano

2011-01-01

The structure of the control network of transnational corporations affects global market competition and financial stability. So far, only small national samples were studied and there was no appropriate methodology to assess control globally. We present the first investigation of the architecture of the international ownership network, along with the computation of the control held by each global player. We find that transnational corporations form a giant bow-tie structure and that a large portion of control flows to a small tightly-knit core of financial institutions. This core can be seen as an economic "super-entity" that raises new important issues both for researchers and policy makers.

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

Directory of Open Access Journals (Sweden)

Jaja Suteja

2017-12-01

Full Text Available The correlation between theoretical and empirical of corporate governance (CG and corporate financial performance (CFP is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR, on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

Corporate Governance & Auditor Choice in Malaysia

Directory of Open Access Journals (Sweden)

Wan Nasrudin Wan Asma

2017-01-01

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

THE RELATIONSHIP BETWEEN FINANCIAL CRISIS, CORRUPTION, AND CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

OpenAIRE

Adriana SCHIOPOIU BURLEA; Carmen RADU; Liviu CRACIUN; Costel IONASCU; Marius MITRACHE; Radu LOLESCU

2010-01-01

The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of the impact that financial crisis and corruption characteristics have on the corporate social responsibility of the organisations. Our research underpins quantitative and qualitative methodology based on ...

Revisiting the Complexities of Corporate Branding

DEFF Research Database (Denmark)

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

2013-01-01

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

What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?

NARCIS (Netherlands)

Hooghiemstra, R.B.H.

2012-01-01

The comply-or-explain principle is a common feature of corporate governance codes. While prior studies investigated compliance with corporate governance codes as well as the effects of compliance on firm behaviour and performance, explanations for deviations from a corporate governance code remain

Corporate Schooling Meets Corporate Media: Standards, Testing, and Technophilia

Science.gov (United States)

Saltman, Kenneth J.

2016-01-01

Educational publishing corporations and media corporations in the United States have been converging, especially through the promotion of standardization, testing, and for-profit educational technologies. Media and technology companies--including News Corp, Apple, and Microsoft--have significantly expanded their presence in public schools to sell…

Global business, global responsibilities : Corporate social responsibility orientations within a multinational bank

NARCIS (Netherlands)

van den Heuvel, G.G.A.; Soeters, J.M.M.L.; Goessling, T.

2014-01-01

This study examines the effects of culture, gender, and function on orientation toward corporate social responsibility (CSR) among 416 employees of an international financial service organization. The main objective of the study is to investigate the variation of corporate social responsibility

Family controlled firm, governance mechanisms and corporate performance: Evidence from Indonesia

Directory of Open Access Journals (Sweden)

Eko Suyono

2016-07-01

Full Text Available This study investigates, firstly, the influence of family-controlled firm on corporate performance, and secondly, the influences of corporate governance mechanisms including control variable on corporate performance in the companies listed on the Indonesian Stock Exchange. By using five years (2009-2013 company data, this study used Ordinary Least Square (OLS regression to test the hypotheses. The results based on OLS, indicate that family controlled firms tend to have better performance than non Family controlled firms. Moreover, in regard to the link between governance variables and corporate performance, only managerial ownership exhibits a positive relation with corporate performance, for both proxies, i.e. Tobins Q and ROA. Yet, the rests of governance variables (i.e. institutional ownership, audit committee, board of directors and independent board of commissioners do not confirm the relationship with corporate performance. These findings have significant policy implications for the government, regulatory bodies, companies and other stakeholders including the investors in Indonesia to shape and implement an optimal governance system that can improve corporate performance.

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…

Teacher-Principal Race and Teacher Satisfaction over Time, Region

Science.gov (United States)

Viano, Samantha L.; Hunter, Seth B.

2017-01-01

Purpose: The purpose of this paper is to replicate prior findings on teacher-principal race congruence and teacher job satisfaction and extend the literature by investigating trends over time and if the relationship between race congruence and teacher job satisfaction differs by principal race and region. Design/methodology/approach: The study…

12 CFR 561.15 - Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

OpenAIRE

Lee, Soojin

2015-01-01

Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that ...

12 CFR 583.8 - Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

Linking Transformational Leadership, Absorptive Capacity, and Corporate Entrepreneurship

Directory of Open Access Journals (Sweden)

Imran Shafique

2018-03-01

Full Text Available This study aims to analyze the nexus between transformational leadership and corporate entrepreneurship through an integration of dispersed scholarly work on transformational leadership, absorptive capacity, and corporate entrepreneurship under one framework. A survey method was employed for the collection of data from small and medium-sized enterprises (SMEs of Pakistan. The data were analyzed using structural equation modeling (SEM technique to empirically test the hypotheses. The results demonstrate that transformational leadership positively affects corporate entrepreneurship and its dimensions—namely, innovation, new business venturing, self-renewal, proactivity, and risk-taking—both directly and through absorptive capacity. The potential of transformational leadership to influence corporate entrepreneurship via absorptive capacity added additional interesting substitutes. Future studies may produce novel insights by examining different leadership styles, settings, or utilizing qualitative technique. Firms should invest to initiate transformational leadership training programs for their managers. Additionally, if these firms are aiming to promote corporate entrepreneurship, they should focus on hiring managers that have attributes of transformational leadership. Furthermore, they should also invest in absorptive capacity to utilize outside knowledge for the enhancement of entrepreneurial activities. This study exploits research work on the relationship between transformational leadership and corporate entrepreneurship in a novel way; it investigates the dimensions of entrepreneurship individually, as well as unidimensionally, and includes the mediating role of absorptive capacity and tests several other hypotheses that previously have been ignored. This study, compared to the existing research, contributes to the impact of transformational leadership on corporate entrepreneurship and absorptive capacity, especially in Pakistan�

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

Science.gov (United States)

Kim, Sunyoong

2017-01-01

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

Corporal punishment.

Science.gov (United States)

Bauman, L J; Friedman, S B

1998-04-01

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

Corporate risk management : an overview

NARCIS (Netherlands)

Oosterhof, Casper M.

2001-01-01

Corporate risk management and hedging are important activities within financial as well as non-financial corporations. Under the assumptions of Modigliani and Miller [1958], corporate risk management is a redundant activity. However, the existence of market imperfections can explain the corporate

Corporate marketing: Apocalypse, advent and epiphany

OpenAIRE

Balmer, JMT

2009-01-01

Purpose - this paper aims to explain the nature and relevance of corporate marketing and details the antecedents of the territory. Corporate marketing is a marketing and management paradigm which synthesises practical and theoretical insights from corporate image and reputation, corporate identity, corporate communications and corporate branding, among other corporate-level constructs. Design/methodology/approach – via the adoption of a quadrivium; a traditional classical, four-part, app...

Corporate Culture and University Goal Achievement in South-West Zone, Nigeria

Science.gov (United States)

Abdulkareem, Rasaq L.; Sheu, Adaramaja A.; Kayode, David J.

2015-01-01

This study investigated the relationship between culture and university goal achievement in South west geo-political zone, Nigeria. Specifically, the purpose was to find out the nature of the corporate culture and university goal achievement as well as to determine the relationship between corporate culture and university goal achievement in South…

Reliable and unproductive? Stereotypes of older employees in corporate and news media

NARCIS (Netherlands)

Kroon, A.C.; van Selm, M.; ter Hoeven, C.L.; Vliegenthart, R.

Older employees face a severe employability problem, partly because of dominant stereotypes about them. This study investigates stereotypes of older employees in corporate and news media. Drawing on the Stereotype Content Model, we content analysed newspaper coverage and corporate media of 50

CORPORATE GOVERNANCE AND THE PERFORMANCE OF ...

African Journals Online (AJOL)

This study investigated the ways and manners in which the affairs of banking sector in. Nigeria are managed by ... accountants and auditors. ... performance or success in a health and conflict free corporate environment. .... governance encourages radical innovation and cost competition, whereas the coordinated model of.

Inter-Corporeity

Directory of Open Access Journals (Sweden)

Algis Mickūnas

2011-02-01

Full Text Available The essay explicates the phenomenological problematic of intersubjectivity on the level of bodily interaction with the world and with others. On this level, the concept of visibility is transformed in terms of the primacy of bodily “I can” and the kinaesthetic awareness that pervades all perceptual fields. In addition, the investigations into kinaesthetic awareness lead to the understanding that one’s own bodily action is extended as well as varied by the kinaesthetic activities of others and thus form an inter-corporeal field wherein visibility is located. Such an extended awareness is the bodily counterpart of transcendental domain. 

Report of the 4th European Zebrafish Principal Investigator Meeting.

Science.gov (United States)

Lopes, Susana S; Distel, Martin; Linker, Claudia; Fior, Rita; Monteiro, Rui; Bianco, Isaac H; Portugues, Ruben; Strähle, Uwe; Saúde, Leonor

2016-12-01

The European Zebrafish Principal Investigator Meeting (EZPM) is an ideal forum for group leaders using this fantastic animal model not only to discuss science but also to strengthen their interactions, to push forward technological advances, and to define guidelines for the use of this fish in research. The city of Lisbon (Portugal) was voted by the European group leaders to be the setting for the 4th EZPM, and the organizing committee, composed by Leonor Saúde (iMM Lisboa, PT), Susana Lopes (CEDOC, PT), Michael Orger (Champalimaud Foundation, PT), Rui Oliveira (ISPA, PT), and António Jacinto (CEDOC, PT), was very enthusiastic to organize a productive event. The 4th EZPM took place from March 15 to 19 at Pavilhão do Conhecimento, a Science Museum and Educational Center winner of The Great Prize FAD of Arquitecture 1999 and The Society for Environmental Graphic Design Award 2011. Over 5 days, 135 group leaders (89 men and 46 women) coming from 19 different European countries and also from the United States, Turkey, Israel, Chile, and Singapore presented and discussed their recent research achievements. In addition to the scientific oral and poster presentations, the group leaders gathered in very lively community sessions on morphants versus mutants (chaired by Didier Stainier, Max Planck Institute for Heart and Lung Research, DE), funding issues (chaired by Uwe Strahle, KIT-ITG, DE), and gender equality (chaired by Corinne Houart, KCL, United Kingdom). One of the highlights of the 4th EZPM was the guided visit to Oceanário de Lisboa, an international award-winning place that celebrates life with a stunning display of living aquatic creatures.

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

Science.gov (United States)

Liu, Wei; Wei, Qiao; Huang, Song-Qin

2017-01-01

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy. PMID:29064451

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy.

Science.gov (United States)

Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

2017-10-24

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

Directory of Open Access Journals (Sweden)

Wei Liu

2017-10-01

Full Text Available This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

Corporate Finance, Incomplete Contracts, and Corporate Control

OpenAIRE

Patrick Bolton

2014-01-01

This essay in celebration of Grossman and Hart (GH) (Grossman, S., and H. Oliver. 1986. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," 94 Journal of Political Economy 691–719.) discusses how the introduction of incomplete contracts has fundamentally changed economists’ perspectives on corporate finance and control. Before GH, the dominant theory in corporate finance was the tradeoff theory pitting the tax advantages of debt (relative to equity) against ba...

Corporate Risk Disclosure and Corporate Governance

Directory of Open Access Journals (Sweden)

Kaouthar Lajili

2009-12-01

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

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

Directory of Open Access Journals (Sweden)

Dewi Damayanti

2017-10-01

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

Core corporate governance dilemmas facing boards: a South African perspective

Directory of Open Access Journals (Sweden)

Hyram Serretta

2011-08-01

Full Text Available Directors and boards face many challenges in terms of managing complexity. A key factor of success in practicing good corporate governance is the board’s ability to cope with paradox. The purpose of this research has been to explore the core corporate governance dilemmas facing boards. The investigation was qualitative in nature using the Delphi technique. Six core corporate governance dilemmas facing board members were identified one of which is not mentioned in the international literature. The findings should provide directors with an ability to identify the nature of the paradoxes they need to respond to.

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

Science.gov (United States)

2010-09-29

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,579] Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Affirmative... Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia...

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

Science.gov (United States)

2011-04-07

... Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Negative... and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia (subject firm... firm, stated that the Galax, Virginia facility is owned by ``Guardian Industries, a [[Page 19473...

Female Traditional Principals and Co-Principals: Experiences of Role Conflict and Job Satisfaction

Science.gov (United States)

Eckman, Ellen Wexler; Kelber, Sheryl Talcott

2010-01-01

This paper presents a secondary analysis of survey data focusing on role conflict and job satisfaction of 102 female principals. Data were collected from 51 female traditional principals and 51 female co-principals. By examining the traditional and co-principal leadership models as experienced by female principals, this paper addresses the impact…

Exploración del peso corporal en un consultorio médico Screening of body weight at a family physician's office

Directory of Open Access Journals (Sweden)

Leonor Hernández Piñero

2005-08-01

Full Text Available Se describió el comportamiento del peso corporal en la población del consultorio 60-2 del Policlínico California. Se realizó un estudio descriptivo transversal, en el que se incluyeron los pacientes mayores de 15 años que asistieron a la consulta en la semana del 21 al 27 de abril de 2004. Se aplicó una encuesta que exploró la edad, el sexo, el peso, la talla, el motivo de consulta, los antecedentes patológicos personales y los criterios sobre su imagen corporal, y se calculó el índice de masa corporal. El 58,33 % de la población estudiada tenía exceso de peso corporal. La mayoría de los pacientes se encontraban en el grupo de edad de 60 a 74 años y de 30 a 44. La hipertensión arterial es el antecedente patológico que predominó en estos pacientes, y el seguimiento de sus enfermedades crónicas fue el principal motivo de consulta. A medida que aumentó el peso para la talla, aparecieron signos de rechazo a su imagen corporal.

Coughing Up Executives or Rolling the Dice?: Individual Accountability for Corporate Corruption

NARCIS (Netherlands)

S. Oded (Sharon)

2017-01-01

textabstract“Flesh-and-blood” corporate criminals have long been a major focus of U.S. enforcement authorities in the battle against foreign bribery. Many of the actions taken against individuals were largely enabled due to the cooperation of culpable corporations with investigative authorities. For

Corporate Involvement in C AI

Science.gov (United States)

Baker, Justine C.

1978-01-01

Historic perspective of computer manufacturers and their contribution to CAI. Corporate CAI products and services are mentioned, as is a forecast for educational involvement by computer corporations. A chart of major computer corporations shows gross sales, net earnings, products and services offered, and other corporate information. (RAO)

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

NARCIS (Netherlands)

Ehrenhard, Michel L.; Fiorito, Timo L.

2018-01-01

Corporate value statements communicate what a firm aspires for and what drives their value creation. In addition, corporate values often also define which behaviors are acceptable and which are not. Ideally, corporate values are representations of a firm's informal corporate values and

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

Science.gov (United States)

Davis, Robert E.

2017-01-01

Cyber attackers targeting large corporations achieved a high perimeter penetration success rate during 2013, resulting in many corporations incurring financial losses. Corporate information technology leaders have a fiduciary responsibility to implement information security domain processes that effectually address the challenges for preventing…

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

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

OpenAIRE

Hu, Chunan

2014-01-01

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

Main components of the corporative image of cultural organizations

OpenAIRE

Ramis Carrasco, María; Pérez Cabañero, Carmen

2016-01-01

[EN] In the present research, we carry out an analysis of the corporate image of a cultural organization which aims tohighlight its role in order to design management strategies in the cultural field. We investigate what particular attributes are better assessed by the public and which dimensions compose the corporate image of a cultural organization. Based on the literature review, we made an in-depth interview to the programming manager of a cultural organization...

CORPORATE GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT: A STATE OF THE ART

Directory of Open Access Journals (Sweden)

Vladu Alina Beattrice

2015-07-01

Full Text Available Extant research have for long identified that corporate governance has the potential to affect both financial performance and the opportunistic behavior of managers. Studies on the influence of corporate governance mechanisms on firm performance do not often assess the possibility that reported earnings can be misrepresented by managers with the scope of achieving various objectives. This paper examines the relationship between corporate governance mechanisms and earnings management practices. According to prior empirical studies in the field, corporate governance can reduce the extent of manipulative practices and increase the quality of financial reporting. As stated above, this study examined prior research investigating different corporate governance mechanisms that can have negative impact on earnings management practices. In this regard the legal system and the effects of takeover were examined as external mechanisms of corporate governance on manipulative behavior of managers. Internal mechanisms of corporate governance were also assessed. Board independence was found to enhance certain monitoring behaviors of managers while an audit committee can oversee the internal control for financial reporting and the quality of financial information. This paper contributes to corporate governance literature by providing detailed reviews of different corporate governance mechanisms on the most documented practice of creative accounting: earnings management. Limits of the current research are explored as well as the scope for future research.

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

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

Science.gov (United States)

2012-10-29

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

Principals' Perceptions of Public Schools' Professional Development Changes during NCLB

Science.gov (United States)

Wieczorek, Douglas

2017-01-01

This study investigated public school principals' reports of professional development implementation at the school level while working in different state- and local-level contexts (state accountability level, geographic locations, socioeconomic status, demographics, and grade levels). I attempted to measure principals' reported changes in levels…

The news value of Dutch corporate press releases as a predictor of corporate agenda building power

NARCIS (Netherlands)

Schafraad, P.; van Zoonen, W.; Verhoeven, P.

2016-01-01

This study focuses on explaining agenda building power of corporate press releases. The purpose of the study is to investigate to what extent news factor theory can be applied to predict whether a press release generates media attention or not. A content analysis of 823 press releases from 30 of the

Dangers for Principals and Students When Conducting Investigations of Sexting in Schools

Science.gov (United States)

Hachiya, Robert F.

2017-01-01

Cell phones and the use of social media have changed the environment in schools, and principals recognize all too well that new technology is almost always accompanied by new ways to misuse or abuse that technology. The addition of a camera to cell phones has unfortunately been accompanied with the serious problem of "sexting" by youth…

The Networked Principal: Examining Principals' Social Relationships and Transformational Leadership in School and District Networks

Science.gov (United States)

Moolenaar, Nienke M.; Sleegers, Peter J. C.

2015-01-01

Purpose: While in everyday practice, school leaders are often involved in social relationships with a variety of stakeholders both within and outside their own schools, studies on school leaders' networks often focus either on networks within or outside schools. The purpose of this paper is to investigate the extent to which principals occupy…

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 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…

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

Directory of Open Access Journals (Sweden)

Ayoib Che Ahmad

2003-01-01

Full Text Available Previous research has contributed much to our understanding of the relationship between corporate diversification strategy and corporate governance quality. The majority of published works has been on sophisticated and mature markets in first world nations. This paper extends previous knowledge by examining this relationship in a developing country. Malaysia is a developing country that provides a rich setting for corporate governance research. The structure of the business environment and the availability of published data make it an interesting research site.The results showed that outside blockholding especially non-institutional blockholding was negatively associated with diversification. However, evidence of significant relationship between managerial ownership and diversification was not found although the directions were generally as expected. Similarly, good corporate governance was shown to reduce diversification activities. The variable for separate board structure was consistently significant in most of the estimations. However, the other measure of corporate governance namely the proportion of outside directors was not as significant as might be expected. The study opens the way for a richer understanding of the links between corporate governance, ownership structure and corporate diversification in a developing country.

La práctica corporal y la imagen corporal: reconstruyendo significados

Directory of Open Access Journals (Sweden)

Angela Vaquero Barba

2014-01-01

Full Text Available Este trabajo presenta una experiencia, en el ámbito de la formación del profesorado, vinculada a la propia imagen corporal. Ha pretendido, tomando como eje la actividad corporal y motriz, tomar conciencia de cómo percibimos, sentimos y valoramos nuestro cuerpo; valorar la actividad motriz-corporal como herramienta para la construcción de nuevos significados; y capacitar al alumnado para reaprender la manera en que percibimos, sentimos y valoramos nuestro cuerpo. Los resultados apoyan la necesidad de capacitar al alumnado femenino para valorar su imagen corporal, la idoneidad de las prácticas corporales para impulsar procesos de reconstrucción y el interés de la escritura como herramienta que da forma a la reconstrucción.

Índices de rendimiento corporal en morocoto Piaractus brachypomus cultivado en sistemas Biofloc

OpenAIRE

Abad, Darwin; Rincón, David; Poleo, Germán

2014-01-01

El objetivo principal de esta investigación fue determinar los índices de rendimiento corporal(canal, viscerosomático, hepatosomático y escamas) del morocoto Piaractus brachypomus cultivado en sistemas Biofloc. Mil trescientos juveniles de morocoto con talla promedio de 10±0,2 cm y 15±3,1 g de peso, fueron sembrados en cinco tanques circulares de 15m³ a una densidad de 17,3 organismos/m³. Los peces fueron alimentados a saciedad aparente con alimento comercial (28% PC) durante un periodo de 21...

Buffering effect of parental engagement on the relationship between corporal punishment and children's emotional/behavioral problems.

Science.gov (United States)

Tong, Lian; Shinohara, Ryoji; Sugisawa, Yuka; Tanaka, Emiko; Watanabe, Taeko; Koeda, Tatsuya; Anme, Tokie

2015-06-01

Previous research has established links between corporal punishment and children's developmental problems, but few studies have investigated the moderating effect of positive parenting between corporal punishment and children's developmental difficulties in detail. This study investigated the buffering effect of parental engagement on the association between corporal punishment and children's emotional/behavioral problems. The main caregivers completed the Evaluation of Environmental Stimulation Scale (EES), which is an evaluation of daily parenting behaviors, and the Strengths and Difficulties Questionnaire (SDQ), which evaluates children's developmental problems. Corporal punishment was associated with worse emotional and behavioral problems in children, whereas parental engagement in games or sports was associated with fewer emotional symptoms. Similarly, parental engagement in homework or housework significantly moderated the association between corporal punishment and children's behavioral problems. Parental engagement positively moderated the association between parental corporal punishment and children's developmental difficulties. This association varied with child gender. © 2015 Japan Pediatric Society.

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

Directory of Open Access Journals (Sweden)

Nor Azizah Zainal Abidin

2007-01-01

Full Text Available The Asian Financial Crisis in 1997 not only introduced the term of corporate governance but also drew attention of the public about the weaknesses of Malaysian corporate governance practice. After 1998, Malaysian government decided to adopt corporate reform that could enhance the quality of good corporate management practice. Thisreform is clearly stated in the code and rules of corporate governance. The purpose of this research is to study the significance of implementing the code and rules of corporategovernance since the public already realize the close relationship between business and politics. Three companies were chosen as indicators for this study. As a result, it was found that companies which are involved in corporate malpractice but have goodrelationship with states will always be excluded from the legal corporate action.

Corporate strategy in turbulent environments: Key roles of the corporate level

OpenAIRE

Caldart, Adrian A.; Ricart, Joan E.

2006-01-01

This paper analyzes the evolution during the period 1986-2002 of the corporate strategy of Lujan, a highly successful car components manufacturer headquartered in Spain, as a way to explore how the corporate level influences the successful evolution of a company exposed to a "turbulent" environment over a long period. We find that the corporate level plays three key roles. First, it drives a firm's evolution by developing a cognitive representation of the firm's competitive landscape. Second,...

CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SAUDI ARABIA

Directory of Open Access Journals (Sweden)

Murya Habbash

2016-03-01

Full Text Available Purpose: This study aims to discover the Corporate Social Responsibility (CSR disclosure practices and the potential influence of Corporate Governance (CG, ownership structure, and corporate characteristics, in an emerging Arab country, Saudi Arabia. This study extends the extant literature by investigating the drivers of CSR disclosure in a country that lacks research in this area. Methodology: This study examines 267 annual reports of Saudi non-financial-listed firms during 2007- 2011 using manual content and multiple regression analyses and a checklist of 17 CSR disclosure items based on ISO 26000. Findings: The analysis finds that the CSR disclosure average is 24%, higher than 14.61% and 16% found by Al-Janadi et al. (2013 and Macarulla and Talalweh (2012 for two Saudi samples during 2006-2007 and during 2008, respectively. This improvement may be due to the application of Saudi CG code in 2007. The analysis also shows that government and family ownership, firm size, and firm age are positive determinants of CSR disclosure, firm leverage is a negative determinant, while effective AC, board independence, role duality, institutional ownership, firm profitability, and industry type are found not to be determinants of CSR disclosure. Originality/value: This study is important because it uses agency theory to ascertain the influence of specific board characteristics and ownership structures on disclosure. As a result it provides important implications for CG regulators and different stakeholders and provides an evaluation of the recently applied Saudi CG code from CSR disclosure perspective.

Religious Intolerance: The Case of Principals in Multi-faith Schools ...

African Journals Online (AJOL)

This article reports on a qualitative study framed in a phenomenological research design and aimed at investigating how school principals describe their mediating role when implementing religion-in-education policy at schools. Data were collected by means of narrative interviews. Stories of twelve school principals ...

Corporate Innovation and Entrepreneurial Development | Iyayi ...

African Journals Online (AJOL)

This paper aimed at a theoretical exposition of the influence of corporate innovation on entrepreneurial development. To achieve this purpose a review of extant literature on innovation and creativity, concept of corporate innovation process of corporate innovation, approaches to corporate innovation, corporate innovation ...

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

OpenAIRE

Nor Azizah Zainal Abidin; Halimah @ Nasibah Ahmad

2007-01-01

The Asian Financial Crisis in 1997 not only introduced the term of corporate governance but also drew attention of the public about the weaknesses of Malaysian corporate governance practice. After 1998, Malaysian government decided to adopt corporate reform that could enhance the quality of good corporate management practice. Thisreform is clearly stated in the code and rules of corporate governance. The purpose of this research is to study the significance of implementing the code and rules ...

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

Directory of Open Access Journals (Sweden)

Vasylchuk Irуna P.

2018-03-01

Full Text Available The theoretical basis of the concepts of corporate social responsibility and sustainable development are studied. It is revealed that scientists mainly distinguish two main stages in the evolution of the concept of corporate social responsibility. There argued the expediency of singling out the third stage of the development of the concept (version CSR 2.0, which is characterized by the integration of the theoretical and practical foundations of the concepts of CSR and sustainable development as well as by their implementation into activities of corporations. The presence of the necessary prerequisites for singling out the new stage in the evolution of these concepts (version CSR 3.0, which is based on the provisions of the collaborative theory and provides for the cooperation of social enterprises and sustainable corporations in achieving the goals of sustainable development, is revealed, its expediency is justified. The determinant of the stage is the use of opportunities for sustainable development, the dominant is the social orientation, and its content is characterized by the slogan “doing common good to do common well”. Using generalization, there identified the features of the established models of sustainable development of corporations by key aspects (goals, principles, methods. On this basis, the features of approaches to financing sustainable development at the macro and micro levels are determined, and the principles for financing the activities of corporations in the new conditions are defined. It is concluded that achieving sustainability requires an effective system of financing corporate measures aimed at sustainable development, for the creation of which in Ukraine it is necessary to use the experience of “best practices” at the national, local and corporate levels.

Investigation of transformational and transactional leadership styles of school principals, and evaluation of them in terms of educational administration

OpenAIRE

Avcı, Ahmet

2015-01-01

The aim of this study is to investigate the transformational and transactional leadership styles of school principals, and to evaluate them in terms of educational administration. Descriptive survey model was used in the research. The data of the research were obtained from a total of 1,117 teachers working in public and private schools subjected to ministry of national education in Avcılar district of Istanbul province in 2014. In this study, data were obtained from the "personal informat...

Does Gender Matter? Collaborative Learning in a Virtual Corporate Community of Practice

Science.gov (United States)

Tomcsik, Rachel E.

2010-01-01

The purpose of this study was to investigate how gender identity construction in virtuality and actuality affect collaborative learning in a corporate community of practice. As part of a virtual ethnographic design, participants were employees from a major American corporation who were interested specifically in social networking applications. The…

European Corporate Law

DEFF Research Database (Denmark)

Dorresteijn, Adriaan; Teichmann, Christoph; Werlauff, Erik

, and the United Kingdom are taken into account; Italy is now included in this new edition. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business organizations, wherever located...... initiatives in such aspects of the corporate environment as regulation of financial institutions and non-financial reporting obligations with a view to sustainability and other social responsibility concerns. The authors, all leading experts in European corporate law, describe current and emerging trends...

Corporate income tax

OpenAIRE

Popová, Barbora

2014-01-01

1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

Corporate governance and bank performance: Evidence from Bangladesh

Directory of Open Access Journals (Sweden)

Mohammad Badrul Muttakin

2012-01-01

Full Text Available The study investigates the relationship between the corporate governance structure and performance of listed banks in Bangladesh. We find that board independence and board size have a significant positive impact on performance. However, female directors appear to have no impact on performance. Our evidence indicates that the extent of the managerial ownership level has a significant negative impact on bank performance. These results suggest that better corporate governance mechanisms are imperative for every banking company and should be encouraged for the interest of the investors and other stakeholders.

THE RELATIONSHIP BETWEEN FINANCIAL CRISIS, CORRUPTION, AND CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

Directory of Open Access Journals (Sweden)

Costel IONASCU

2010-01-01

Full Text Available The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of the impact that financial crisis and corruption characteristics have on the corporate social responsibility of the organisations. Our research underpins quantitative and qualitative methodology based on the outcomes of the HeRmeS international project.

Trends in National Institutes of Health Funding of Principal Investigators in Dermatology Research by Academic Degree and Sex.

Science.gov (United States)

Cheng, Michelle Y; Sukhov, Andrea; Sultani, Hawa; Kim, Kyoungmi; Maverakis, Emanual

2016-08-01

National Institutes of Health (NIH) grants are becoming increasingly competitive in the academic research arena. Identifying NIH funding disparities is an important step in improving academic diversity. To examine recent NIH funding trends in dermatology. Retrospective study with linear regression analysis and repeated-measures analysis of variance of all NIH grants awarded to departments of dermatology from fiscal year 2009 to 2014. Funding data were exported from the NIH Research Portfolio Online Reporting Tools Expenditures and Results. Publication data were drawn from Scopus. All NIH-funded principal investigators in dermatology were categorized by their academic degree and sex. The NIH funding trends were compared by investigator degree (MD, PhD, or MD/PhD) and sex. A total of 1292 NIH-funded grants were awarded to dermatology research from fiscal year 2009 through 2014. Adjusted NIH funding for dermatologic research diminished by 4.6% from $67.3 million in 2009 to $64.2 million in 2014, with a nadir of $58.6 million in 2013. Funding for the NIH's Research Project Grant Program (R01) decreased by 21.0% from $43.9 million to $34.7 million during this period. The dollar amount of NIH funding significantly trended down for investigators with an MD degree by $1.35 million per year from $23.6 million in 2009 to $18.4 million in 2014 (P = .02) while there was no significant change in NIH funding for MD/PhD (from $17.6 million in 2009 to $19.8 million in 2014; P = .44) and PhD investigators (from $26.1 million in 2009 to $25.9 million in 2014; P = .74). Similarly, the total dollar amount of R01 grants awarded to principal investigators with only an MD degree trended down by $1.4 million per year from $13.2 million in 2009 to $6.0 million in 2014 (P dermatology trended down significantly compared with the trend of their male counterparts (from 49 women in 2009 to 43 women in 2014 vs from 84 men in 2009 to 97 men in 2014; P = .04). There is a downward

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...

Corporate Communication Strategies in Restaurant Franchises. Chromatic Analysis of Visual Corporate Identity

Directory of Open Access Journals (Sweden)

Dr. Juan M. Monserrat Gauchi, Juan.Monserrat@ua.es

2009-01-01

Full Text Available The aim of this piece of research is to determine the interrelationships between the corporate image used by the main restaurant franchises operating in Spain and the colours used by them. Following Colour Theory and the studies on colour psychology that will be dealt with during the course of this paper, we have started with the principal hypothesis that red will be the predominant colour, together with yellow, due to the fact that these colours, because of their inherent connotations, are those best able to convey the activity and philosophy of fast food companies.The field of Visual Corporate Identity is an extremely wide one in which various elements are at work, such as brand, logo, symbol, typography, colour, different compositions or versions of the brand and the application of the brand to different support media. This means that when it comes to the comparative analysis, this piece of research will focus on the chromatic aspect of each sample analysed as it operates in the fast food sector and the Spanish market, based on the assumption that the way in which elements such as colour are used is not arbitrary.The methodology used in this research meant selecting a sector of activity from within the commercial system of fast food franchises and determining the samples to be analysed based on the following criteria: highest volume of invoicing and greatest number of franchises operating in Spain. To accomplish this, the authors have based their research upon qualitative methods and secondary sources. In conclusion, we have been able to demonstrate how the use of corporate identity and, more specifically, colour, is deliberate and undoubtedly forms part of, and is subordinated to, the corporate communication strategies defined by the company.La presente investigación trata de determinar las interrelaciones que se dan entre la imagen corporativa utilizada por las principales cadenas de franquicia de restauración operativas en España y los

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

Directory of Open Access Journals (Sweden)

Dongmin Lee

2016-12-01

Full Text Available The variety of socially responsible corporate activities employed in the agrifood industry has been broadening. An increasing number of agrifood companies have been employing strategic approaches to socially responsible activities, reinforced by Porter and Kramer’s concept of creating shared value (CSV. This study compares the effects on corporate evaluations of two socially responsible corporate activities: philanthropic giving and CSV. Because prior studies concerning the effects of corporate prosocial behaviors on consumer responses have yielded mixed results, the present study examines the effects of a priori perceptions of companies by using corporate stereotypes as moderators. The results show that the type of socially responsible corporate activity (CSV vs. philanthropic giving does not influence corporate evaluations. However, in cases of CSV (vs. philanthropic giving, consumers evaluate an unwarm but competent company more attractively and place higher value on an incompetent but warm company. This research is important not only for enriching existing literature, but also for providing guidelines to practitioners with respect to selecting appropriate corporate initiatives based on perceived consumer stereotypes.

Family-Concentrated Ownership in Chinese PLCs: Does Ownership Concentration Always Enhance Corporate Value?

Directory of Open Access Journals (Sweden)

Jin-Hui Luo

2014-02-01

Full Text Available In this paper we investigate the relationship between family ownership structure and corporate value across a sample of 1314 firm-year observations of China’s family publicly listed companies (PLCs, from 2004 to 2008. We find a significant inverse-U-shaped relationship between the controlling family’s ultimate cash-flow rights and corporate value; as measured by Tobin’s Q. That is, as family-ownership concentration increases, corporate value first increases and then decreases. This finding refreshes our understanding of the relationship between family-ownership concentration and corporate value in emerging economies such as found in China. We corroborate prior findings that when controlling families hold excess control over cash-flow rights, corporate value is significantly lowered, while multiple large shareholders structure is significantly associated with higher corporate value. In addition; board independence is found to significantly improve corporate value in the context of family-concentrated ownership. We also test for potential endogeneity between family ownership and corporate value and find our results to be robust.

A influência do perfeccionismo na (in) satisfação com a imagem corporal e na ansiedade físico-social de jovens adultos do sexo feminino

OpenAIRE

Afonso, Andreia Sofia Leal

2011-01-01

Este estudo tem como principal objectivo investigar a eventual influência quer das dimensões, quer dos níveis de perfeccionismo (Perfeccionismo Socialmente Prescrito, Perfeccionismo Auto-orientado, e Orientado aos Outros) sobre os níveis de insatisfação com a imagem corporal em mulheres jovens, bem como, a vivência de ansiedade social associada à imagem corporal. Trata-se de um estudo correlacional com um corte transversal. A amostra é composta por 80 mulheres jovens adultas, estudantes na...

Corporate Governance Country Assessment : Uruguay

OpenAIRE

World Bank

2005-01-01

This report provides an assessment of Uruguay's corporate governance policy framework, enforcement and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Uruguay. The report identifies several key next steps that focus on implementation including: Improving corporate information, particularly ownership disclosure, related party transac...

The Impact of Corporate Sustainability on Organizational Processes and Performance

OpenAIRE

Eccles, Robert G; Ioannou, Ioannis; Serafeim, Georgios

2014-01-01

We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 US companies, we find that corporations that voluntarily adopted sustainability policies by 1993 - termed as High Sustainability companies - exhibit by 2009 distinct organizational processes compared to a matched sample of companies that adopted almost none of these policies - termed as Low Sustainability companies. The boards of directors of High Sustainability com...

Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

Directory of Open Access Journals (Sweden)

Ilija Gruevski

2018-12-01

Full Text Available The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious. The existence of the corporate tax system can affect the company’s behavior in number of ways and one of the most criticized is the ability for distortion of the choice of the sources of finance. In the following article, we explore the effects from corporate taxation on investment, through the methodological frame of the effective marginal tax rates. The objective is to analyze the investment decision in the case of isolated implementation of corporate taxes which means that the effects from the so-called “double taxation”, induced by the personal taxes are not taken in consideration. We hope to prove that these conditions generate “uneven” distribution of the burden across the projects covered with different sources of finance. Also, we intend to test and explore the properties of some alternative corporate tax systems which are widely known as neutral, such as: the comprehensive business income tax system (CBIT, the imputation corporate tax system (ICT, the full imputation corporate tax system (FICT, the allowance for corporate equity tax system (ACE and the split rate corporate tax system (SRCT. In addition, we support our findings with a practical example: the case study from the implementation of the split rate corporate tax system in Macedonia.

20 CFR 404.1006 - Corporation officer.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...

Corporate Social Responsibility through Education and Sport.

Directory of Open Access Journals (Sweden)

Irina-Eugenia Iamandi

2014-12-01

Full Text Available Starting from the need to tackle in a sustainable way the new economic and social requirements particularly induced by the recent financial crisis, corporate social responsibility (CSR is one envisaged solution at community and organizational level, because of its win-win strategic potential. More than that, acknowledging the economic impact of strongly supporting social domains like education and sport, the European Union (EU has designed new measures for developing the human potential during 2014-2020 period. Following these two rationales, the main research objective is to emphasize the relationship between CSR and corporate support for educational and sport projects of top performing companies in Romania, Bulgaria and Croatia in the post-crisis period. Four main issues are investigated in detail regarding the corporate support for education and sport areas through CSR initiatives, namely existence of corporate involvement, forms of commitment, reasons for engagement, and main beneficiaries of implication. The research methodology focuses on empirical and analytical perspectives, while the results show new facets and implications of CSR initiatives in education and sport domains, but also a set of similarities and differences between the analysed EU countries. Economic and social impacts are also examined, as well as future research directions.

Corporate design management

NARCIS (Netherlands)

drs. Patrick van Thiel; drs. Wil Michels

2006-01-01

'Corporate designmanagement' is een vlot geschreven en zeer overzichtelijk standaardwerk op het gebied van corporate designmanagement. Een sterke visuele identiteit is voor een organisatie een doeltreffend middel om zich te positioneren en te profileren. Voorwaarde is wel dat de visuele identiteit

Integration of Corporate Social Responsibility and Corporate Communication

OpenAIRE

Islam, Mohammad Nur

2017-01-01

The purpose of this study is to present a new perspective on the current practices in corporate communications and CSR which calls for an integration of social responsibility and communication activities of corporations as an opportunity of competitive advantage. More specifically, this study looks at this subject from the angle of how companies can use communications to achieve CSR goal, while CSR can be a way to attain efficacy in communication. The study is designed to examine the current ...

Nevada Nuclear Waste Storage Investigations, January-June 1987: An update

International Nuclear Information System (INIS)

Tamura, A.T.; Lorenz, J.J.

1988-03-01

This update contains information on the Nevada Nuclear Waste Storage Investigations (NNWSI) that was added to the DOE Energy Data Base during the first six months of 1987. The update is categorized by principal NNWSI Project participating organization, and items are arranged in chronological order. Participant-sponsored subcontractor reports, papers, and articles are included in the sponsoring organization's list. The publication following this update will be a supplement to the first bibliography (DOE/TIC-3406) and will include all information retrieved from January 1, 1986, to December 31, 1987. It will be a cumulation of all updates for this two-year interval and will include indexing for: Corporate Author, Personal Author, Subject, Contract Number, Report Number, Order Number Correlation, and Key Word in Context

Financial Crisis and Corporate Social Responsible Mutual Fund Flows

OpenAIRE

Sitikantha Parida; Zhihong Wang

2018-01-01

In this paper, we investigate investment flows into mutual funds that hold more high corporate social responsible stocks (top CSR funds) vs. mutual funds that hold more low corporate social responsible stocks (bottom CSR funds). Using a large sample of equity mutual funds spanning 2003–2012, we find that top CSR funds on average receive about 5% less investment per annum compared to the other funds; whereas bottom CSR funds receive about 5.6% more investments. These relative negative and posi...

The Influence of Top Management Team’s Corporate Governance Orientation on Strategic Renewal Trajectories

NARCIS (Netherlands)

Z. Kwee (Zenlin); F.A.J. van den Bosch (Frans); H.W. Volberda (Henk)

2010-01-01

textabstractUsing the upper echelons perspective together with corporate governance and strategic renewal literature, this paper investigates how top managers’ corporate governance orientation influences a firm’s strategic renewal trajectories over time. Through both a qualitative analysis

Restoring stakeholders’ trust in multinationals’ tax planning practices with corporate social responsibility (CSR)

NARCIS (Netherlands)

Jallai, Ave-Geidi; Peeters, Bruno; Gribnau, Hans; Badisco, Jo

2017-01-01

This contribution discusses the tax planning behaviour of big corporations and investigates Corporate Social Responsibility (CSR) as a tool to battle the issue. It will be argued that certain legal tax planning strategies of multinationals are not acceptable to local communities and the public in

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

Directory of Open Access Journals (Sweden)

Oscar Licandro

2017-01-01

Full Text Available Corporate Volunteering (CV is a phenomenon that emerged in the second half of the 20th century and began to grow and globalize at the beginning of the 21st century. There seems to be a consensus that the recent growth of Corporate Volunteering is related to the development and growing legitimacy of the concept of Corporate Social Responsibility (CSR. Nevertheless, the theoretical discussion on how the two concepts (Corporate Volunteering and Corporate Social Responsibility are related is just beginning, while empirical research on how this relationship operates in corporate practice is still incipient. This paper presents preliminary results of a research on this subject carried out in Uruguay in 2016. This is a statistical study that analyses the relationship between the application of corporate volunteering activities and the incorporation of a CSR approach to the management of companies. The incorporation of both types of practices is measured by a self-assessment questionnaire that includes 81 indicators (using a Likert scale to assess them, which were designed based on ISO 26000 Guidance of Social Responsibility. The questionnaire was administered to 96 companies, using a comparative analysis between those that practice Corporate Volunteering and those which do not. The results obtained allow us to support the hypothesis that the application of Corporate Volunteering is positively associated with the incorporation of CSR when managing the relationship between the company and its employees and also with the community. Moreover, these results contribute to a better understanding on how both concepts are related.

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

OpenAIRE

Mancilla Rendón María Enriqueta; Saavedra García María Luisa

2015-01-01

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

Principals' and Teachers' Perceptions of Efforts by Principals to Improve Teaching and Learning in Turkish Middle Schools

Science.gov (United States)

Bellibas, Mehmet Sükrü

2015-01-01

Contemporary research on instructional leadership has largely concerned itself with developing concrete instructional leadership models and investigating the association of such leadership practices with teaching and learning. Yet there is little research on how the internal school community reacts to the notion of principals influencing classroom…

Strategic corporate sustainability

DEFF Research Database (Denmark)

Grewatsch, Sylvia; Rohrbeck, René; Madsen, Henning

antecedents and outcomes. To overcome this limitation we propose an integrated typology which may facilitate more research on the link between corporate sustainability performance (CSP) and corporate financial performance (CFP). Our expectation is that the strategy type might play a moderating or mediating...

Understanding Corporate Culture.

Science.gov (United States)

Cluff, Gary A.

1988-01-01

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

Reinventing Corporate Communications.

Science.gov (United States)

Toth, Elizabeth L.; Trujillo, Nick

1987-01-01

Urges a "re-inventing" of corporate communications in today's organizations, and provides information about how corporations can change in new and positive ways during the current "information age." Discusses specific public relations and organizational communication concepts essential for a comprehensive understanding of…

Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria

Directory of Open Access Journals (Sweden)

Arthur Joseph Avwokeni

2016-10-01

Full Text Available This study examines compliance with the corporate social disclosure requirement of the United Nations and whether their voluntary declaration by the International Accounting Standards Board detracts from compliance. Qualitative, financial and non-financial disclosures, based on core indicators developed by the United Nations Conference on Trade, Aid and Development, were garnered from financial statements prepared before and after IFRS adoption. Overall, corporate social disclosure on employment creation and labour practices; welfare, health and safety; and environment, improve during the IFRS regime. This improvement is associated with size of the firm, not audit identity, ownership or capital structure. This finding provides evidence to clinch anecdotal claims that even in the absence of laws some agents would still operate to meet the information needs of their principals; however, in line with organization theory, policies are needed to guide the actions of man, including the learning organization.

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

Directory of Open Access Journals (Sweden)

Vitaliy Zheka

2007-01-01

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

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

DEFF Research Database (Denmark)

Schmeltz, Line

2014-01-01

This study explores whether companies embracing a corporate social responsibility agenda have a strategic focus on adapting and aligning their value systems to reflect such commitment. The analysis is based on empirical data and a conceptual model juxtaposing corporate values, corporate social...... is discussed in relation to the reported difficulties that companies experience when facing the new and complex challenge of communicating corporate social responsibility....

Proactive sustainability strategy and corporate sustainability performance: The mediating effect of sustainability control systems.

Science.gov (United States)

Wijethilake, Chaminda

2017-07-01

This study examines to what extent corporations use sustainability control systems (SCS) to translate proactive sustainability strategy into corporate sustainability performance. The study investigates the mediating effect of SCS on the relationship between proactive sustainability strategy and corporate sustainability performance. Survey data were collected from top managers in 175 multinational and local corporations operating in Sri Lanka and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). SCS were observed to only partially mediate the relationship between proactive sustainability strategy and corporate sustainability performance. The mediating effect of SCS is further examined under three sustainability strategies; environmental and social strategies reveal a partial mediation, while the economic strategy exhibits no mediation. The study also finds that (i) a proactive sustainability strategy is positively associated with SCS and corporate sustainability performance and (ii) SCS are positively associated with corporate sustainability performance. Copyright © 2017 Elsevier Ltd. All rights reserved.

CORPORATE GOVERNANCE IN INDIA: AN ANALYSIS

Directory of Open Access Journals (Sweden)

Meghna Thapar

2017-03-01

Full Text Available Corporate governance is a process, relation and mechanism set up for the corporations and firms based on certain guidelines and principles by which a company is controlled and directed. The principles provided in the system ensure that the company is governed in a way that it is able to set and achieve its goals and objectives in the context of the social, regulatory and market environment, and is able to maximize profits and also benefit those whose interest is involved in it, in the long run. The division and distribution of rights and responsibilities among different participants in the corporation (such as the board of directors, managers, shareholders, creditors, auditors, regulators, and other stakeholders and inclusion of the rules and procedures for making decisions in corporate affairs are identified with the help of Corporate Governance mechanism and guidelines. The need to make corporate governance in India transparent was felt after the high profile corporate governance failure scams like the stock market scam, the UTI scam, Ketan Parikh scam, Satyam scam, which were severely criticized by the shareholders. Thus, Corporate Governance is not just company administration but more than that and includes monitoring the actions, policies, practices, and decisions of corporations, their agents, and affected stakeholders thereby ensuring fair, efficient and transparent functioning of the corporate management system. By this paper, the authors intend to examine the concept of corporate governance in India with regard to the provisions of corporate governance under the Companies Act 2013. The paper will highlight the importance and need of corporate governance in India. We will also discuss the important case laws which contributed immensely in the emergence of corporate governance in India.

Behavioral corporate governance : four empirical studies

NARCIS (Netherlands)

van der Laan, G.

2009-01-01

This thesis consists of studies of corporate governance from a behavioral perspective. The chapters are about trust between chief executive officers (CEOs) and board chairpersons, asymmetric effects of corporate social responsibility on corporate financial performance, compliance with corporate

An investigation of corporate governance from a new perspective: Examining the financial performance of companies and the impact of executive turnover

Directory of Open Access Journals (Sweden)

Tariq Tawfeeq Yousif Alabdullah

2016-01-01

Full Text Available The aim of this paper is to investigate the mechanisms of corporate governance in companies and to delineate their effect from the perspective of two variables: the financial performance of firms; and an examination of executive turnover. An analysis on theoretical grounds of these two variables is made with respect to non-financial companies specifically in the context of the country of Jordan. Also in the context of this study, a company represents a firm. A sample comprising 109 companies from the non-financial sector for the fiscal year 2011 was selected and analyzed. A cross sectional study tested all hypotheses of the study and used statistical software, SPSS 20, to analyze the data. The study has examined the structure of the board of directors and its effects on the financial performance (financial leverage of the non-financial Jordanian companies. Evidence suggests that the corporate governance mechanisms such as increasing the board size has a positive effect on reducing the level of financial leverage, thus leading to enhanced levels of financial performance. On the other hand, board independence and the structure of non CEO-duality have no effect on a company’s financial performance. In addition, the findings revealed that executive turnover has been found to significantly moderate the relationship between some of the factors and that is the board size and financial leverage. Given the diversity of trends utilized to measure the financial performance of companies in the area of corporate governance and the associated performance relationship, empirical research has continued to undergo new financial performance indicators to prevent manipulation and to obtain a realistic picture of the financial performance of companies. Hence, this is the first study that internationally chooses financial leverage to represent the financial performance of companies in their relationship with corporate governance. Crucially, it is globally the

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.

Corporate governance rules and insider trading profits

NARCIS (Netherlands)

Cziraki, P.; de Goeij, P.C.; Renneboog, L.D.R.

2014-01-01

We investigate patterns of abnormal stock performance around insider trades on the Dutch market. Listed firms in the Netherlands have a long tradition of limiting shareholders’ rights. Using a change in corporate governance regulations as a natural experiment, we show that governance rules have a

Microsimulation of Corporate Response to Investment Subsidies

NARCIS (Netherlands)

Tongeren, van F.W.

1998-01-01

The article presents an application of microsimulation to modeling of firm behavior in an economy-wide framework. The model is used to investigate the response of industrial corporations to investment subsidies in the Netherlands and traces the effects to the macro economic level. The

Intelligence analysis in corporate security

Directory of Open Access Journals (Sweden)

Manojlović Dragan

2014-01-01

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

Corporate entrepreneurship in organisational life-cycle

OpenAIRE

Duobienė, Jurga

2013-01-01

Paper deals with the development of corporate entrepreneurship in different stages of organisational life-cycle. The research presents a model for the evaluation of corporate entrepreneurship and systemises relevant theoretical and empirical research in the field of entrepreneurship and corporate entrepreneurship. Moreover, it describes the development of corporate entrepreneurship in the entire organisational life-cycle since most of researchers who discuss the topics of corporate entreprene...

The Effectiveness of Corporate Boards: Evidence from Bank Loan Contracting

OpenAIRE

Francis, Bill; Hasan, Iftekhar; Koetter, Michael; Wu, Qiang

2009-01-01

This paper investigates the role of corporate boards in bank loan contracting. We find that when corporate boards are more independent, both price and non-price loan terms (e.g., interest rates, collateral, covenants and performance pricing) are more favorable and syndicated loans comprise more lenders. In addition, board size, board diversity, audit committee structure and other director characteristics also influence bank loan price. However they do not consistently affect all non-price loa...

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

OpenAIRE

Maria Cleofe Giorgino; Enrico Supino; Federico Barnabè

2017-01-01

Within the extensive literature investigating the impacts of corporate disclosure in supporting the sustainable growth of an organization, few studies have included in the analysis the materiality issue referred to the information being disclosed. This article aims to address this gap, exploring the effect produced on capital markets by the publication of a recent corporate reporting tool, Integrated Report (IR). The features of this tool are that it aims to represent the multidimensional imp...

The Relation Between Policies Concerning Corporate Social Responsibility (CSR) and Philosophical Moral Theories - An Empirical Investigation

DEFF Research Database (Denmark)

Frederiksen, Claus Strue

2010-01-01

philosophical moral theories and the ethical content of business activities have mainly concentrated on the ethical decision-making of managers. Some of the most prominent investigations in that regard propose that managers mainly act in accordance with utilitarian moral theory (Fritzsche, D. J. and H. Becker......: 1984, Academy of Management Journal27(1), 166–175; Premeaux, S. and W. Mony: 1993, Journal of Business Ethics12, 349–357; Premeaux, S.: 2004, Journal of Business Ethics52, 269–278). I conclude that CSR policies are not based on utilitarian thinking, but instead, on some kind of common-sense morality......This article examines the relation between policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories. The objective is to determine which moral theories form the basis for CSR policies. Are they based on ethical egoism, libertarianism, utilitarianism or some kind...

Formation and development of hightechnology export corporate potential

Directory of Open Access Journals (Sweden)

Yevgen Panchenko

2015-06-01

Full Text Available This paper investigates the essence and peculiarities of high-Technology products exports in conditions of global competition with performed classification of its models on a corporate level. Peculiarities of corporate motivation of exporting high-technology products have been determined. Interconnection between innovation management system in transnational corporations and their capabilities of strengthening their competitive positions on world markets of high-technology products has been shown. Tendencies of fixing studies and developments during the last decade of leading companies, along with their influence on corporate innovative potential have been studied. On the example of aerospace sector of Ukraine, possibilities of strengthening the influence of high-technology export on rising of national economy international competitiveness have been determined. The need has been proved, and the ways have been shown for attraction of international investments into hightechnology sectors of Ukrainian economy through improvement of business conduct area, defense of intellectual property rights, and development of cooperation between national and transnational companies. Directions of use of integration factors of rising of volumes of export of high-technology Ukrainian products on the basis of developing cooperation of national enterprises with Russian partners have been shown.

Wiki as a Corporate Learning Tool: Case Study for Software Development Company

Science.gov (United States)

Milovanovic, Milos; Minovic, Miroslav; Stavljanin, Velimir; Savkovic, Marko; Starcevic, Dusan

2012-01-01

In our study, we attempted to further investigate how Web 2.0 technologies influence workplace learning. Our particular interest was on using Wiki as a tool for corporate exchange of knowledge with the focus on informal learning. In this study, we collaborated with a multinational software development company that uses Wiki as a corporate tool…

Corporate Governance Structure and Audit Quality

OpenAIRE

ZENG, SHIWEN

2012-01-01

Audit quality has always been the focus of attention by government regulatory authorities, the legislature, public investment and other stakeholders. This paper is going to investigate the effects of corporate governance structure on audit quality for the UK evidence. The sample study consists of 226 companies among FTSE 350 listed on the London Stock Exchange (LSE) for the fiscal year of 2011. The regression results and analysis are used to investigate the relationship between the audit qual...

Perceptions of Teachers on the Ban of Corporal Punishment in Pre-Primary Institutions in Kenya

Science.gov (United States)

Mwai, Beth Kirigo; Kimengi, Isaac Njuguna; Kipsoi, Emmy Jerono

2014-01-01

The purpose of the study was to investigate perceptions of teachers on the ban of corporal punishment in pre-primary institutions. The objectives of the study were to investigate teachers' attitudes towards corporal punishment ban in pre-schools and to establish whether the level of education of teachers had an influence on the use of corporal…

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

Science.gov (United States)

Sugita, Minoru; Miyakawa, Michiko

2016-01-01

There are various risks involved in corporate activities conducted both within and outside the corporation. Among these, health risks are very important and should be managed effectively as an integral part of corporate social responsibility (CSR). A corporation is responsible for health impairments caused by its activities and suffers great moral and economic loss when they occur. It is essential that corporate management takes proper preventive measures against such risks. Occupational physicians possess substantial knowledge of health risks in corporations. In this study, we examine the role of occupational physicians in the management of corporate health risks. Information was obtained from articles in print and on the Internet. Health risks due to corporate activities involve not only the employees of the corporation but also individuals outside the corporation. Each corporation should effectively use available resources to manage health risks. Occupational physicians are one such valuable resource. However, many corporations do not actively involve occupational physicians in health risk management. According to a current Japanese law, health risks for employees in corporations are managed by occupational physicians, but in general, health risks outside corporations are not. The 1984 Bhopal Disaster in India is an example in which physicians of the corporation were only minimally, if at all, involved in assessing and treating impaired health outside the corporation. The role of occupational physicians should be expanded to include management of health risks outside the corporation. This places a greater burden on the physicians and they must make the effort to train in many academic fields in order to better understand the entire context of health risks due to corporate activities. Some occupational physicians may be hesitant to take on such added responsibilities. Some corporations may not recognize the overall health risks due to its activities and do not

The Scope of Principal Efforts to Improve Instruction

Science.gov (United States)

May, Henry; Supovitz, Jonathan A.

2011-01-01

Researchers have used many angles and perspectives to investigate how principals enact instructional leadership in schools. Most research has emphasized the practices of school leaders, although investigations of leadership styles and leadership processes are also present in the literature. In this study, the authors take a different approach by…

Shaping Regional Strategies of Multinational Corporations

DEFF Research Database (Denmark)

Gilbert, Dirk Ulrich; Heinicke, Patrick; Rasche, Andreas

This paper examines the factors that drive the success of multinational corporations (MNCs) in their pursuit of regional strategies. We develop a comprehensive regional success factor model to investigate the effects of regional management autonomy and regional product/service adaption...... management autonomy and regional product/service adaption are higly contingent upon contextual influences on MNCs....

Theoretical Framework for Corporate Governance

OpenAIRE

Georgescu Cristina Elena

2012-01-01

History has revealed that there is a never-ending evolution of theories or models of corporate governance. Companies are trying to instill the sense of governance into their corporate structure. This article is a review of literature on the range of theories in corporate governance. The fundamental theories in corporate governance began with the agency theory, expanded into stewardship theory and stakeholder theory and evolved to transaction cost theory. However, these theories address the ca...

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

Corporate contestability and corporate expropriation

Directory of Open Access Journals (Sweden)

Abdul Hadi Zulkafli

2016-12-01

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

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

Directory of Open Access Journals (Sweden)

Rupal Tyagi

2013-03-01

Full Text Available The present study addresses the issue of the relationship between Corporate Social performance and corporate Financial Performance in Indian context under good management theory. The study used S&P ESG India Index as a proxy of CSP/ CSR (Corporate social performance or Corporate Social Responsibility of Indian firms for the first time over the 2005–2011 periods. We designed econometric models and controlled industry specific attributes and performed Weighted Least Square method for the analysis. Overall results show neutral though modest negative relationship between the CSP and CFP which eventually informs that if there would be any relationship, it would be negative.

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Directory of Open Access Journals (Sweden)

Editinete André da Rocha Garcia

2018-02-01

Full Text Available ABSTRACT This study’s general objective is to investigate the moderating effect of Corporate Social Performance Disclosure (D-CSP on the relationship between Corporate Social Performance (CSP and Corporate Financial Performance (CFP. Based on this objective, the study presented a model in which D-CSP acts as a moderator in relation to primary stakeholders (employees, community, and suppliers. D-CSP is a mechanism through which the various social aspects involved in discretionary policies, actions, and activities identified in the management for stakeholders process can be evaluated. A sample of 1,147 companies belonging to 10 different sectors and five continents was used to test the model. Data were collected from the Bloomberg database, totaling 5,735 observations, from 2010 to 2014. The relationship was tested using the multiple linear regression model involving panel data with fixed effects, and the Newey-West robust standard errors correction. Three constructs, D-CSP, CSP, and CFP, were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholders was used. As a D-CSP measure, the CSP disclosure scores available from the database were used, and return on assets (ROA was used as a CFP measure. The tests carried out indicated the existence of a positive moderating effect of disclosure on the relationship between the CSP of primary stakeholders and CFP. Besides presenting a positive CSP in relation to the primary stakeholders the results enable it to be inferred that these results need to be disclosed, thus contributing to higher corporate financial performance.

Corporate Responsibility

OpenAIRE

World Bank

2004-01-01

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

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...

The Leadership Roles of a Principal in Improving School Effectiveness

Directory of Open Access Journals (Sweden)

Burhanuddin Burhanuddin

2016-02-01

Full Text Available The purpose of this study was to investigate the leadership roles and practices of the principal in improving school effectiveness. This descriptive study involved the principal , counselor, and 11 teachers from the Tonsley Park Primary School in South Australia. The findings showed that all respondents generally regarded team leader as the most important role, while supervisor was rated as the least important. Of the 20 tasks observed, generally revealed that a principal should work cooperatively with staff to ensure more effective use of their skills. While, the task of a principal in making decisions on staff development programs was not necessarily expected by the practicing teachers. All respondents considered organization coordination as the most important area within which a principal should provide more leadership, while curriculum or instructional improvement and innovation was regarded as the least important

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

OpenAIRE

David J. Collis

1998-01-01

This paper derives four archetypal roles for the corporate office in diversified companies and a set of hypotheses about the organisation structure, systems and processes of each from an analysis of the resources which justify the existence of the corporation as a multibusiness entity.

An Exploration of How Elementary School Principals Approach the Student Retention Decision Process

Science.gov (United States)

Martinez-Hicks, Laura M.

2012-01-01

This is a constructivist grounded theory study investigating how elementary principals approach the student retention decision process in their schools. Twenty-two elementary principals participated in the study using a selective or snowball sampling method. Principals worked in one of three districts in a mid-Atlantic state and had experience as…

Dynamics of Corporate Social Responsibility in Asia

DEFF Research Database (Denmark)

Kim, Rebecca Chunghee; Moon, Jeremy

2015-01-01

This article investigates Corporate Social Responsibility (CSR) in Asia through two related themes: research knowledge and ethical norms. ‘CSR in Asia’ research is shown to be growing, particularly in East Asia. Compared with Western CSR literature, it is shown to be dominated by empirical, parti...

Rise of a New Corporate Vehicle

DEFF Research Database (Denmark)

Fomcenco, Alex

2014-01-01

So-called Public Benefit Corporations do not bring any revolutionary amendments to the way the traditional corporations are. But they represent a shift in the way our corporate mind and mentality is evolving. Despite the deficiencies in legislation, it must be acknowledged that this new corporate...

12 CFR 619.9185 - Funding Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...

Principal succession: The socialisation of a primary school principal in South Africa

Directory of Open Access Journals (Sweden)

Gertruida M. Steyn

2013-04-01

Full Text Available This study focussed on the socialisation of a new principal in a South African primary school with a strong Christian culture. He was appointed when the predecessor retired after more than two decades. The conceptual framework focuses on the three phases of socialisation: professional socialisation, organisational socialisation and occupational identity, which are used to interpret the study. A qualitative study, which occurred during two phases, investigated the phenomenon, principal succession, in the particular school. The data collection methods included a number of interviews with the principal, a focus group interview with staff members who experienced the previous principal’s leadership practice, and individual interviews with staff members. The following categories emerged from the data analysis: Recalling the previous principal: ‘One sees Mr X [the predecessor] everywhere’; Entry and orientation: ‘I found it intimidating initially’; and Immersion and reshaping: ‘Reins that previously were a bit slack, he is now pulling tight’.Die sosialisering van ’n primêre skoolhoof in Suid-Afrika. Hierdie studie het gefokus op die sosialisering van ’n nuwe skoolhoof in ’n Suid-Afrikaanse primêre skool met ’n sterk Christelike kultuur. Hy is aangestel toe sy voorganger ná meer as twee dekades afgetree het. Die konseptuele raamwerk, wat gebruik is om die bevindinge te interpreteer, het op die drie fases van sosialisering gefokus, naamlik professionele sosialisering, organisatoriese sosialisering en beroepsidentiteit. ’n Kwalitatiewe ondersoek na die skoolhoofopvolgingverskynsel in die bepaalde skool is in twee fases gedoen. Die data-insamelingsmetodes het ’n aantal onderhoude met die skoolhoof, ’n fokusgroeponderhoud met personeellede wat ook onder leierskap van die vorige skoolhoof gewerk het en individuele onderhoude met personeellede ingesluit. Tydens die data-analise het die volgende kategorieë na vore gekom

法律与行政环境对信托公司绩效的影响研究%Investigation on Effects of Legal and Administration Environment on the Performance of Trust Corporations

Institute of Scientific and Technical Information of China (English)

李晋娴; 张强

2016-01-01

This paper reports an investigation of the influence of legal and administrative envi-ronment over the performance of trust corporations in China.The investigation is based on data of domestic trust corporations over the year span 2006 to 2012.The “Law and Finance”theory of LLSV is adapted and applied in this research.It is shown in this investigation that the complete-ness of trust law and good local legal environment has a significant positive effect on the perform-ance of trust corporations.The effect of an honest and effective administrative environment on the performance of trust corporations is also positive.%以2006~2012年的中国信托公司为样本，采用法与金融学理论研究方法，研究信托公司所处的法律环境与行政环境对公司绩效的影响。结果表明，信托法律体系的完善、投资保护力度的提升及良好的地方法治环境对信托公司绩效具有显著促进作用，政府廉洁度的提升对信托公司绩效也有显著的正向影响。

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

Directory of Open Access Journals (Sweden)

Ismawati Haribowo

2016-01-01

Full Text Available This study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia. This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.bi.go.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1 Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2 The size of the BOC significant effect on the disclosure of corporate social responsibility. (3 The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4 The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5 The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6 The composition of the independent audit committee has no significant effect on the disclosure of corporate social

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

Directory of Open Access Journals (Sweden)

Ayat S. Al-Rahahleh

2017-06-01

Full Text Available This paper examines the impact of corporate governance quality and board gender diversity on the corporate dividend policy for a set of all non-financial companies listed on Amman Stock Exchange (ASE during the period 2009-2015. The results documented that corporate governance quality and board gender diversity proxies have positive impact on corporate dividend policy. The results also showed that the women representation on the boards of non-financial companies in Jordan is considered low relative to other countries. Particularly, the causes of the poor board gender diversity in Jordan range from lack of awareness about the benefits of gender diversity to the lack of legislation that regulates this issue. It is recommended to non-financial companies in Jordan to boost their compliance with the corporate governance code and adopt diversity policies to enhance the effectiveness of the boards and keep favorable relationships with their shareholders. Furthermore, regulatory bodies in Jordan should take a step towards encouraging gender diversity on boards.

Women in formal corporate networks: an organisational citizenship perspective.

OpenAIRE

Singh, Val; Vinnicombe, Susan; Kumra, Savita

2006-01-01

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

Introductory Guide to European Corporate Law

DEFF Research Database (Denmark)

Fomcenco, Alex

Introductory Guide to European Corporate Law presents in an easily comprehensible and accessible way the main features and principles that govern European corporate law.......Introductory Guide to European Corporate Law presents in an easily comprehensible and accessible way the main features and principles that govern European corporate law....

The Complementarity between Corporate Governance and Corporate Social Responsibility

OpenAIRE

Andrea Beltratti

2005-01-01

The paper aims at understanding the relation between corporate governance (CG) and corporate social responsibility (CSR). In theory, CG refers mainly to the mechanisms which protect outsiders and ensure an effective working of the firm, while CSR refers mainly to the objective function of the firm and the attention for various stakeholders. The paper discusses these concepts, with particular attention to the relation between CSR and profit maximization. This relation is important to evaluate ...

Corporate insurance and debt capacity: Empirical evidence from Italy

Directory of Open Access Journals (Sweden)

Fabrizio Santoboni

2012-11-01

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

Corporate Governance in Costa Rica

OpenAIRE

Gilberto E. Arce; Edgar Robles C.

2005-01-01

This paper examines corporate governance practices in Costa Rica. First, it estimates corporate governance charter measures using firm-level data for 87 Costa Rican firms and studies their impact on the firms` performance; here, the mean of the corporate governance charters for the publicly traded firms is equal to 56. 14. Second, new evidence is presented on de jure and de facto corporate governance charter measures at the firm level and on their effect on the performance of the firm. The re...

Regulating Corporate Governance in the EU

DEFF Research Database (Denmark)

Horn, Laura

In the context of the financial and economic crisis, corporate governance and regulatory supervision failures are at the centre of public debates. Who controls the modern corporation, and why, has become one of the defining social power relations in contemporary capitalism. Regulation Corporate...... transformation of company law and corporate governance regulation. Her findings about the marketization of corporate control are at the core to a better understanding of the broader context of capitalist restructuring in the European Union....

De Ratio van Corporate Governance

NARCIS (Netherlands)

A. de Jong (Abe)

2006-01-01

textabstractAbe de Jong (1970) is Professor in Corporate Finance and Corporate Governance at RSM Erasmus University. He obtained a PhD in finance at Tilburg University (1999). His research and teaching interests are in the area of empirical corporate finance and include capital structure choice,

Corporate crime: Criminological and cultural aspects

Directory of Open Access Journals (Sweden)

Keković Zoran

2011-01-01

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

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

Science.gov (United States)

Cho, Moonhee; Furey, Lauren D.; Mohr, Tiffany

2017-01-01

The purpose of this study was to explore what corporations with good reputations communicate on social media. Based on a content analysis of 46 corporate Facebook pages from "Fortune's" "World's Most Admired Companies," this study found that corporations communicate noncorporate social responsibility messages more frequently…

Discourses and Inter-Corporeity

Directory of Open Access Journals (Sweden)

Algis Mickūnas

2015-10-01

Full Text Available Contemporary European theories have focused attention on corporeity, its surface excitations and passions, and even on politically constructed bodies – how do men and women “carry their bodies”. The great variety of such claims suggests transformations in theoretical thinking, yet such changes were already articulated at another level by phenomenological studies: kinesthetic body. It is obvious that to speak of corporeity is possible only on the basis of analyses of corporeal movements. Thus, the aim of this essay is to disclose the structures of bodily movements, constituting the basis of primordial awareness – not “I think” but “I can”. In the essay there are presented a number of theses of post modernists who have not developed adequate analyses of corporeal movements.

12 CFR 561.45 - Service corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Service corporation. 561.45 Section 561.45... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.45 Service corporation. The term service corporation means any corporation, the majority of the capital stock of which is owned by one or more savings associations and which...

46 CFR 67.39 - Corporation.

Science.gov (United States)

2010-10-01

... 46 Shipping 2 2010-10-01 2010-10-01 false Corporation. 67.39 Section 67.39 Shipping COAST GUARD... Citizenship Requirements for Vessel Documentation § 67.39 Corporation. (a) For the purpose of obtaining a registry or a recreational endorsement, a corporation meets citizenship requirements if: (1) It is...

Corporate Governance in Crisis? The Politics of EU Corporate Governance Regulation

DEFF Research Database (Denmark)

Horn, Laura

2012-01-01

on the transformation of company law and corporate governance in the last decade. Here, the article illustrates how company law has become increasingly focused on the rights of shareholders, while worker rights have been relegated to the area of social policies and labour law. The study also traces the shift from...... a legislative programme centred on company law harmonisation towards a regulatory approach based on minimum requirements and mutual recognition, increasingly geared at adjusting the governance of corporations to the demands of liberalised capital markets. The second section then reflects on the current...... developments in corporate governance regulation in the context of financial and economic crisis....

Complete and Partial Organizing for Corporate Social Responsibility

NARCIS (Netherlands)

Rasche, A.; de Bakker, F.G.A.; Moon, J.

2013-01-01

This paper investigates different modes of organizing for corporate social responsibility (CSR). Based on insights from organization theory, we theorize two ways to organize for CSR. "Complete" organization for CSR happens within businesses and depends on the availability of certain organizational

Complete and Partial Organizing for Corporate Social Responsibility

DEFF Research Database (Denmark)

Rasche, Andreas; de Bakker, Frank; Moon, Jeremy

2013-01-01

This paper investigates different modes of organizing for corporate social responsibility (CSR). Based on insights from organization theory, we theorize two ways to organize for CSR. 'Complete' organization for CSR happens within businesses and depends on the availability of certain organizationa...

Corporate sustainability and asset pricing models: empirical evidence for the Brazilian stock market

Directory of Open Access Journals (Sweden)

Vitor Gonçalves de Azevedo

2016-01-01

Full Text Available Abstract The paper investigates the impact of corporate sustainability on asset prices. For that purpose, we develop a novel corporate sustainability factor and test the extent to which this factor is priced in an augmented four-factor version of the traditional Fama & French (1993 asset pricing model. The corporate sustainability factor is based on a zero-investment portfolio which is long in stocks with high sustainability and short in stocks with low sustainability. We use data on the Brazilian stock market to estimate alternative model specifications with different combinations of four explanatory variables: the corporate sustainability premium, the market risk factor premium, the size factor premium and the book-to-market factor premium. Our results indicate that corporate sustainability is priced and helps to explain the variability in the cross-section of expected stock returns.

A Sample Typology of Texts in Corporate Discourse

Directory of Open Access Journals (Sweden)

Jacek Kołata

2009-11-01

Full Text Available The subject matter of this article is to present a working typology of different texts existing in corporate discourse. The data for the following analysis are drawn from various groups of documents existing in Nestle Corporation. The division into categories was possible after highlighting the most discriminative features of the texts under investigation. Moreover, it gives me the possibility to reveal how texts are shaped by contexts in which they exist. Bearing the above in mind, we must not forget that written utterances are always influenced by different but closely related parameters, such as a sender, a recipient, a particular incident and an aim of the conversation – to be more precise they cannot exist independently. This paper attempts at pointing out the weakness and merits of the corporate discourse communication system in the described company and by doing so, facilitate the flow of information among all departments, employees and factories.

45 CFR 2554.52 - How does the Corporation protect the rights of defendants?

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false How does the Corporation protect the rights of... Appeals § 2554.52 How does the Corporation protect the rights of defendants? These procedures separate the functions of the investigating official, reviewing official, and the ALJ, each of whom report to a separate...

Building Corporate Reputation through Sustainable Entrepreneurship: The Mediating Effect of Ethical Behavior

Directory of Open Access Journals (Sweden)

Mª del Mar Ramos-González

2017-09-01

Full Text Available This article investigates how a management approach based on sustainable entrepreneurship can positively affect corporate reputation. The analysis showed that this effect is enhanced by the mediating effect of good governance based on ethical behavior. The empirical study was conducted using data for 104 large Spanish firms defined as sustainable by the Corporate Reputation Business Monitor (MERCO ranking.

27 CFR 31.123 - New corporation.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false New corporation. 31.123... Requiring Registration As A New Business § 31.123 New corporation. Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new...

Fortune 500 Corporate Headquarters

Data.gov (United States)

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

The Conceptual Review of Interaction between Corporate Wisdom and Corporate Entrepreneurship

Directory of Open Access Journals (Sweden)

Metehan ORTKARPUZ

2017-12-01

Full Text Available Wisdom is an important point of view in the literature as the highest desired attainment of knowledge management and a new goal. Wisdom is a mysterious concept existing at the top of the hierarchy of data, information, and knowledge that occurs by the evolving of knowledge with experience and thought. This concept constitutes institutional wisdom when dealt with on an institutional basis. Today's competition conditions move corporate wisdom understanding on the agenda due to the insufficiency of traditional knowledge management approach towards sustainable targets and keeping the business vulnerable to rapidly changing conditions. Entrepreneurship is one of the most popular phenomena influenced by the developments in knowledge management. Entrepreneurship necessitates the creation of value by seeing opportunities, reaching different information before others, and using it differently from others, thereby becoming a member of the information society. Entrepreneurship processes aiming to create value through transformation and innovation studies in an existing organization are called "corporate entrepreneurship". Corporate entrepreneurship is a capability that enables businesses to gain competitive advantage through conscious efforts which actuate internal and external initiatives against changing conditions and uncertainties. It is thought that the factors of corporate wisdom understanding are interacting with elements of corporate entrepreneurship. In this study, a conceptual review is carried out in order to reveal the mentioned interaction, to take all dimensions of the elements which the concepts are based on.

Corporal Punishment and the Schools.

Science.gov (United States)

Bauer, Gordon B.; And Others

1990-01-01

In order to understand and evaluate the continued prevalence of corporal punishment in school systems, this article reviews the following topics: (1) historical issues; (2) current demographics and correlates; (3) the effectiveness of corporal punishment in school settings; (4) myths; (5) alternatives to corporal punishment; and (6) social policy.…

Uruguay - Corporate Governance Country Assessment

OpenAIRE

World Bank

2005-01-01

This report provides an assessment of Uruguay's corporate governance policy framework, enforcement and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Uruguay. The report identifies several key next steps that focus on implementa...

Corporate Social Responsibility for Sustainability

Directory of Open Access Journals (Sweden)

Wojciech Przychodzeń

2014-06-01

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

The Influence of the Paralympic Sponsorship on Consumers' Purchase Intention: The Mediating Role of Corporate Image

Directory of Open Access Journals (Sweden)

Sang Back Nam

2013-01-01

Full Text Available The purpose of the current study was to investigate the influence of Paralympic sponsorship on corporate image and consumer purchase intension, and the mediating role of corporate image between sponsorship and purchase intention was examined. Furthermore, it was to investigate which dimension of corporate image plays as the mediating role in the relationship between Paralympic sponsorship and consumer purchase intention. 400 data were collected from residents of Seoul, Incheon, Busan, and Kwangju, Korea from December 20th, 2010 to January 10th, and 384 data were used. The data were analyzed by using SPSS/PC ver. 15.0 for Windows and AMOS 7.0 program. The mediating effects were tested by using Bootrapping method. The significance level was set at á = .05, and the results are as follows. First, promotion and contribution dimensions of Paralympic sponsorship had positive effects on corporate image. Second, Paralympic sponsorship had positive effects on consumers' purchase intention. Third, among corporate image dimensions, only corporate contribution image had positive effects on consumers' purchase intention. Fourth, corporate contribution dimension was partially mediating in the relationship between promotion dimension of Paralympic sponsorship and consumers' purchase intention and contribution dimension of Paralympic sponsorship and consumers'purchase intention.

Creditor Governance and Corporate Policies

DEFF Research Database (Denmark)

Arnold, Marc; Westermann, Ramona

This paper analyzes the impact of debt covenant renegotiations on corporate policies. We develop a structural model of a levered firm that can renegotiate debt both at investment and in corporate distress. Covenant renegotiation at investment disciplines equity holders in their financing...... and investment decisions and, hence, mitigates the agency cost of debt. Our model explains the empirical intensity and patterns of the occurrence of debt renegotiation. We also quantify the role of debt covenant renegotiations as a governance channel on corporate financial policies and on the value of corporate...

Corporate Accounting Policy Efficiency Improvement

Directory of Open Access Journals (Sweden)

Elena K. Vorobei

2013-01-01

Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

Geometry of Quantum Principal Bundles. Pt. 1

International Nuclear Information System (INIS)

Durdevic, M.

1996-01-01

A theory of principal bundles possessing quantum structure groups and classical base manifolds is presented. Structural analysis of such quantum principal bundles is performed. A differential calculus is constructed, combining differential forms on the base manifold with an appropriate differential calculus on the structure quantum group. Relations between the calculus on the group and the calculus on the bundle are investigated. A concept of (pseudo)tensoriality is formulated. The formalism of connections is developed. In particular, operators of horizontal projection, covariant derivative and curvature are constructed and analyzed. Generalizations of the first Structure Equation and of the Bianchi identity are found. Illustrative examples are presented. (orig.)

CORPORATE REBRANDING OF GRAMEDIA STORE (CORPORATE REBRANDING DI GRAMEDIA STORE

Directory of Open Access Journals (Sweden)

Natasha Helena Kairupan

2016-10-01

Full Text Available Abstract. The purposes of this research are to determine the stages of analysis, planning, and evaluation of corporate rebranding process of Gramedia Book Store to be Gramedia Store to rise stakeholder’s awareness. The method used is descriptive qualitative with positivism paradigm. The technique of collecting data through in-depth interview, observation, and literature study. The result of this research showed the analysis stage by analyzing the market through insights and foresights, brand audit through SWOT analysis, and identifying opportunities. The planning stage is by determine the purpose of the planning process and then determine the target audience, consist of external and internal customer. The planning of external customer by renaming and change of corporate identity, and marketing planning using communication channel (above the line and below the line. The planning of internal customer by Brand Induction, training, inspiration briefing at store, and innovation competition. The evaluation of rebranding process of Gramedia Store is having a focus group discussion with customer, media monitoring, and presentation to BOD. Keywords : Process, Corporate Rebranding, Stakeholder Awareness, Corporate Identity, Gramedia Store Abstrak.Tujuan penelitian ini adalah untuk mengetahui bagaimana tahapan analisis, perencanaan, dan evaluasi proses corporate rebranding Gramedia Book Store menjadi Gramedia Store untuk meningkatkan stakeholder awareness. Pendekatan yang digunakan adalah kualitatif dengan paradigma positivisme dan jenis studi deksriptif. Teknik pengumpulan data yang dilakukan melalui wawancara mendalam, observasi, dan studi pustaka. Berdasarkan hasil penelitian, tahapan analisis dilakukan dengan menganalisis pasar melalui insights dan foresights, audit merek dengan analisis SWOT, dan mengidentifikasi peluang. Dalam tahapan perencanaan dengan menentukan tujuan kemudian menentukan target audiens, yaitu eksternal dan internal. Perencanaan

Corporate moral responsibility in health care.

Science.gov (United States)

Wilmot, S

2000-01-01

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

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

Science.gov (United States)

Harrigan, Nicholas M

2017-12-01

What motivates corporate political action? Are corporations motivated by their own narrow economic self-interest; are they committed to pursuing larger class interests; or are corporations instruments for status groups to pursue their own agendas? Sociologists have been divided over this question for much of the last century. This paper introduces a novel case - that of Australia - and an extensive dataset of over 1,500 corporations and 7,500 directors. The paper attempts to understand the motives of corporate political action by examining patterns of corporate political donations. Using statistical modelling, supported by qualitative evidence, the paper argues that, in the Australian case, corporate political action is largely motivated by the narrow economic self-interest of individual corporations. Firms' interests are, consistent with regulatory environment theory, defined by the nature of government regulation in their industry: those in highly regulated industries (such as banking) and those dependent on government support (such as defence) tend to adopt a strategy of hedging their political support, and make bipartisan donations (to both major parties). In contrast, firms facing hostile regulation (such as timber or mining), and those without strong dependence on state support (such as small companies) tend to adopt a strategy of conservative partisanship, and make conservative-only donations. This paper argues that regulatory environment theory needs to be modified to incorporate greater emphasis on the subjective political judgements of corporations facing hostile regulation: a corporation's adoption of conservative partisanship or hedging is not just a product of the objective regulation they face, but also whether corporate leaders judge such regulation as politically inevitable or something that can be resisted. Such a judgement is highly subjective, introducing a dynamic and unpredictable dimension to corporate political action. © London School of

Portraits of Principal Practice: Time Allocation and School Principal Work

Science.gov (United States)

Sebastian, James; Camburn, Eric M.; Spillane, James P.

2018-01-01

Purpose: The purpose of this study was to examine how school principals in urban settings distributed their time working on critical school functions. We also examined who principals worked with and how their time allocation patterns varied by school contextual characteristics. Research Method/Approach: The study was conducted in an urban school…

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...

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

Directory of Open Access Journals (Sweden)

Sanjana Brijball Parumasur

2016-08-01

Full Text Available This study explores the relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour. The relationships amongst the sub-dimensions of workplace spirituality (meaningfulness of work, sense of community, alignment with organisational values and the sub-dimensions of corporate or organisational citizenship behaviour (altruism, conscientiousness, sportsmanship, courtesy, civic virtue are also examined. The extent to which the sub-dimensions of organisational citizenship behaviour predict workplace spirituality are analysed. The study was undertaken in a retail products outlet that focuses on quality and professionalism. The sample was drawn using cluster sampling and the adequacy of the sample was assessed using the Kaiser-Meyer-Olkin Measure and Bartlett’s Test of Sphericity. Data was collected using a closed-ended, established questionnaire and analysed using descriptive and inferential statistics. The results reflect that the organisation is fairly high on workplace spirituality with the focus being on meaningfulness of work and, on corporate or organisational citizenship behaviour with altruism and civic virtue being its greatest strength. There is a significant relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour, with sportsmanship and civic virtue being strong predictors of workplace spirituality. The results therefore, display the dynamic relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour, which when nurtured has the potential to enhance both bottom-lines of profits and people as well as society as a whole

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

Corporate Social Responsibility in China : Implementations and challenges

NARCIS (Netherlands)

Graafland, J.J.; Zhang, L.

Corporate social responsibility (CSR) is becoming increasingly important in China. This paper investigates the implementation of instruments for dimensions of CSR that are relevant for the Chinese context and the challenges that Chinese companies face. Based on a survey among 109 Chinese companies,

Public and Private School Principals' Knowledge of Special Education Law

Science.gov (United States)

Boyd, Marie Nicole

2018-01-01

The purpose of this study is to examine the knowledge of special education law held by public and private school principals as the law pertains to providing the appropriate services to students with disabilities. Numerous studies have investigated public school principals' level of preparation, training, and role within in special education law.…

Principal stratification in causal inference.

Science.gov (United States)

Frangakis, Constantine E; Rubin, Donald B

2002-03-01

Many scientific problems require that treatment comparisons be adjusted for posttreatment variables, but the estimands underlying standard methods are not causal effects. To address this deficiency, we propose a general framework for comparing treatments adjusting for posttreatment variables that yields principal effects based on principal stratification. Principal stratification with respect to a posttreatment variable is a cross-classification of subjects defined by the joint potential values of that posttreatment variable tinder each of the treatments being compared. Principal effects are causal effects within a principal stratum. The key property of principal strata is that they are not affected by treatment assignment and therefore can be used just as any pretreatment covariate. such as age category. As a result, the central property of our principal effects is that they are always causal effects and do not suffer from the complications of standard posttreatment-adjusted estimands. We discuss briefly that such principal causal effects are the link between three recent applications with adjustment for posttreatment variables: (i) treatment noncompliance, (ii) missing outcomes (dropout) following treatment noncompliance. and (iii) censoring by death. We then attack the problem of surrogate or biomarker endpoints, where we show, using principal causal effects, that all current definitions of surrogacy, even when perfectly true, do not generally have the desired interpretation as causal effects of treatment on outcome. We go on to forrmulate estimands based on principal stratification and principal causal effects and show their superiority.

Principals' Salaries, 2007-2008

Science.gov (United States)

Cooke, Willa D.; Licciardi, Chris

2008-01-01

How do salaries of elementary and middle school principals compare with those of other administrators and classroom teachers? Are increases in salaries of principals keeping pace with increases in salaries of classroom teachers? And how have principals' salaries fared over the years when the cost of living is taken into account? There are reliable…

Perancangan Corporate Identity Astro Rent Car Surabaya

OpenAIRE

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

2017-01-01

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

Examining the Relationship between Corporate Social ...

African Journals Online (AJOL)

Recently the concept of corporate social responsibility (CSR) is being ... recognize and instill CSR initiatives into their corporate culture and business ... Keywords: Corporate Social Responsibility, Financial Performance, ROA, ROE, and ROS.

Corporate Language and Corporate Talk

DEFF Research Database (Denmark)

Zølner, Mette

2013-01-01

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

Aligning corporate real estate with the corporate strategies of higher education institutions

NARCIS (Netherlands)

Beckers, R; van der Voordt, Theo; Dewulf, G

2015-01-01

Purpose
The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions.

Design/methodology/approach
An

Aligning corporate real estate with the corporate strategies of higher education institutions

NARCIS (Netherlands)

Theo van der Voordt; Geert Dewulf; Ronald Beckers

2015-01-01

Purpose – The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions. Design/methodology/approach – An analytical

Consequences of parental corporal punishment on 12-year old children in the Colombo district.

Science.gov (United States)

de Zoysa, Piyanjali; Newcombe, Peter A; Rajapakse, Lalini

2008-03-01

To study the association between parental corporal punishment and psychological maladjustment in children. Potential mediating variables of this association were explored. The relationship between corporal punishment and physical abuse was also investigated. DESIGN, SETTING AND SAMPLE: The children (N = 1226, 12-year olds) were selected from government schools in the Colombo district, using a stratified random sampling technique. Self-administered instruments, adapted and validated to the Sri Lankan context were used. The experience of parental corporal punishment was shown to be moderately, but significantly, associated with psychological maladjustment in children. This association was enhanced by the child witnessing or experiencing non-parent-to-child violence (eg. domestic, community, teacher and peer violence). The extent of the child's support network, the nature of the parent-child relationship and the child's attitude to corporal punishment did not significantly alter the association between corporal punishment and psychological maladjustment. Corporal punishment was also moderately, but significantly, associated with child physical abuse. Parental corporal punishment is associated with psychological harm for children; this association is further enhanced by other forms of violence in a child's life.

Corporate environment protection as a legal problem

International Nuclear Information System (INIS)

Kloepfer, M.

1993-01-01

It is discussed what legal instruments companies have for integrating environment protection into their corporate policy: Industrial self-monitoring; the environmental health officer as an instrument of corporate environment protection (environmental health officer, radiation protection officer); obligations to disclose information on corporate organisation pursuant to Article 52 a of the Federal Emmission Control Act; corporate environment protection as a general obligation of the operator. Possible ways of strengthening corporate environment protection are considered de lege ferende, e.g. the additional instruments of corporate self-monitoring laid down in the General Part of the Environmental Code, audits on environment protection, corporate environment protection through quality assurance systems. (orig.) [de

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

Directory of Open Access Journals (Sweden)

Felichesmi Selestine Lyakurwa

2013-11-01

Full Text Available Environmental information systems are essential platforms for the provision of adequate and relevant information necessary for the planning and decision making for greener production. Corporate use of Environmental Information Systems gained several benefits in the global and local markets. Nevertheless, there was no documentation to explain the extent to which corporate organizations utilize available Environmental Information Systems in Tanzania. This study used purposive sampling with informants being workers from the strategic, tactical and control functions of the corporate organization. Moreover, data collection involved survey of 50 corporate organizations in Dar es Salaam, Arusha, Moshi and Morogoro councils, with 71 respondents. The collected data includes exploration of the extent to which corporate management functions utilize available Environmental Information Systems in Tanzania. The study identified various corporate environmental management functions performed at all levels of the corporate organization, in which workers spends less than one hour on the environmental information systems available. The results also revealed that, there is adequate utilization of available Environmental Information Systems for environmental management. Therefore, the research outcomes provides inputs to corporate organization unit managers, corporate owners and other environmental stakeholders on the extent of the systems’ use as well as sharing experience on different environmental management systems used worldwide. Keywords: Environmental information system, corporate organization, Tanzania, management

Corporate Social Responsibility in banking sector

Directory of Open Access Journals (Sweden)

Lucie Kvasničková Stanislavská

2012-01-01

Full Text Available After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000. With the start of the financial and economic crisis, the European Commission sees in the Corporate Social Responsibility a way how to cope with the crisis. Also scientific studies (Ghoul, 2011; Gruz, 2009 indicate the positive influence of Corporate Social Responsibility on financial performance of the company. In the Czech Republic, the implementation of the concept is especially for multinational corporations. For example, Corporate Social Responsibility is very popular in financial sector, which the financial crisis did not damage so perceptible as in other countries of developed economies (Singer, 2009. This article defines on a theoretical level the concept of Corporate Social Responsibility, its development, its present form and the influence on financial performance of the company. Another part of the article focuses on three czech banking subjects (Česká spořitelna, Komerční banka a Československá obchodní banka, which regularly take the leading positions of the official corporate donors chart „TOP Filantrop“. The article explores the evolution of corporate donations and finds the connection between corporate donations and corporate profit and financial and economic crisis.

A Moderated Mediation Model for Board Diversity and Corporate Performance in ASEAN Countries

Directory of Open Access Journals (Sweden)

Sahar E-Vahdati

2018-02-01

Full Text Available Despite the major investigations in prior studies for direct links among board diversity and corporate performance, the literature has not covered many indirect associations among them. This article analyzes the association between board diversity (gender and foreigner and corporate performance by focusing on the mediating role of corporate social responsibility reporting (CSRR and the moderated mediation role of South East Asian (ASEAN countries through new institutional theory, which consists of legitimacy and institutional theories. According to a sample of 264 corporates from all industries by using GRI G3 guideline from 2011 to 2013, we found that foreign and gender diversity have partial and full mediation effects in ASEAN countries. The main conclusion of the current article indicates that board diversity affects directly with corporate performance and indirectly with CSRR through moderated path analysis. The implications are valuable for academics, managers, and policy makers who are interested to determine the impact of intervening variables on the board diversity and corporate performance relationship in ASEAN countries.

APL: a corporate strategy.

Science.gov (United States)

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

1992-06-01

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

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

NARCIS (Netherlands)

Martynova, M.; Renneboog, L.D.R.

2010-01-01

The issue of appropriate corporate governance framework has been a focal point of recent reforms in many countries. This study provides a comprehensive comparative analysis of corporate governance regulatory systems and their evolution over the last 15 years in 30 European countries and the US. It

Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange

OpenAIRE

Javed, Attiya Y.; Iqbal, Robina

2007-01-01

We investigated whether differences in quality of firm-level corporate governance can explain the firm-level performance in a cross-section of companies listed at Karachi Stock Exchange. Therefore, we analysed the relationship between firm-level value as measured by Tobin’s Q and total Corporate Governance Index (CGI) and three sub-indices: Board, Shareholdings and Ownership, and Disclosures and Transparency for a sample of 50 firms. The results indicate that corporate gover...

Employer Branding and Corporate Social Responsibility – a postmodern approach

Directory of Open Access Journals (Sweden)

Mihaela-Alexandra TUDOR-IONESCU

2009-01-01

Full Text Available In the present article we designed an exploratory analysis from a postmodern perspective on employer branding and corporate social responsibility in order to overcome the disciplinary dogmatic approach that is found in the organizational and management studies. Our approach is based on investigating theoretical background for the two concepts that have a relatively recent history and it emphasizes their role of legitimation micro-structures with an organizational -corporate nature, arguing for the thesis that they represent founding micronarratives, with different histories, but similar aims.

Corporate social responsibility in the international insurance industry

NARCIS (Netherlands)

Scholtens, B.

2011-01-01

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

Uncovering the Transnational Networks, Organisational Techniques and State-Corporate Ties Behind Grand Corruption: Building an Investigative Methodology

Directory of Open Access Journals (Sweden)

Kristian Lasslett

2017-11-01

Full Text Available While grand corruption is a major global governance challenge, researchers notably lack a systematic methodology for conducting qualitative research into its complex forms. To address this lacuna, the following article sets out and applies the corruption investigative framework (CIF, a methodology designed to generate a systematic, transferable approach for grand corruption research. Its utility will be demonstrated employing a case study that centres on an Australian-led megaproject being built in Papua New Guinea’s capital city, Port Moresby. Unlike conventional analyses of corruption in Papua New Guinea, which emphasise its local characteristics and patrimonial qualities, application of CIF uncovered new empirical layers that centre on transnational state-corporate power, the ambiguity of civil society, and the structural inequalities that marginalise resistance movements. The important theoretical consequences of the findings and underpinning methodology are explored.

Corporal punishment.

Science.gov (United States)

Zolotor, Adam J

2014-10-01

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

Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia

Directory of Open Access Journals (Sweden)

Fitriyah Fitriyah

2014-06-01

Full Text Available The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG. There are seven (7 fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.

Corporate Blogging For Dummies

CERN Document Server

Karr, Douglas

2010-01-01

Establish a successful corporate blog to reach your customers. Corporate blogs require careful planning and attention to legal and corporate policies in order for them to be productive and effective. This fun, friendly, and practical guide walks you through using blogging as a first line of communication to customers and explains how to protect your company and employees through privacy, disclosure, and moderation policies. Blogging guru Douglas Karr demonstrates how blogs are an ideal way to offer a conversational and approachable relationship with customers. You'll discover how to prepare, e

The Role of Corporate Governance in Firm Performance

OpenAIRE

Naimah Zahroh; Hamidah

2017-01-01

The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI). Samples are companies that followed CGPI award at 2005-2014. The examination of the relationship of corporate governance and firm performance is conducted by regression of corporate governance mechanism variables and control variables to profitability. Corporate governan...

New perspectives on communication of change in corporate identity

Directory of Open Access Journals (Sweden)

Seema Gupta

2016-06-01

Full Text Available This paper addresses a gap in the literature on communication of change in corporate identity (CI by investigating the brand migration of Bosch in India. Based on an in-depth case study of Bosch in India, this paper develops seven propositions and conceptualises a framework for strategic communication of change in CI. The key propositions centre around strategic orientation, a constituency focussed approach, dual branding as an intermediate stage, integrating product messages with corporate messages, having a long time horizon to prevent loss of continuity, measuring effectiveness with a hierarchy of effects, and harnessing reciprocity of advertising and public relations.

Board Directors and Corporate Social Responsibility

OpenAIRE

Mariana Nedelcu (Bunea)

2014-01-01

The boards of directors and corporate social responsibility (CSR) have been the subject of much study and debate in the corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into the media limelight as never before. Boards of directors are also becoming increasingly aware of corporate social responsibility issues.

Principal Licensure Exams and Future Job Performance: Evidence from the School Leaders Licensure Assessment

Science.gov (United States)

Grissom, Jason A.; Mitani, Hajime; Blissett, Richard S. L.

2017-01-01

Many states require prospective principals to pass a licensure exam to obtain an administrative license, but we know little about the potential effects of principal licensure exams on the pool of available principals or whether scores predict later job performance. We investigate the most commonly used exam, the School Leaders Licensure Assessment…

Financial and Economic Crisis and Corporate Finance Development

Institute of Scientific and Technical Information of China (English)

LI Xinhe

2015-01-01

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

Use of Social Media in Corporate Communication in Latvia (2009-2011)

OpenAIRE

Kazaka, Olga

2014-01-01

ABSTRACT In the framework of the doctoral thesis „Use of Social Media in Corporate Communication in Latvia (2009-2011)” a new theoretical approach to corporate communication in social media was developed which will help companies to successfully organize their communication with target publics in social media and will provide a new social media investigation tool for the researchers. An added communicative value model was developed by the author in the framework of the new t...

Adaptation Model for Corporate Car Sharing in the Car Rental Industry

OpenAIRE

Matthes, Martin

2016-01-01

The focus of this thesis was on developing an adaption model for implementing a corporate car sharing service within the existing infrastructure of a car rental company. The investigated case companies were a leading Finnish car rental franchisee and an international car sharing subsidiary, largely owned by the car rental franchisor, which offers corporate car sharing solutions in major European countries. Adapting this new service in Finland will help the car rental franchisee to assert its ...

CORPORATE GOVERNANCE COMMITTEES IN EUROPEAN UNION EMERGING ECONOMIES

Directory of Open Access Journals (Sweden)

Mihaela Dumitrascu

2013-07-01

Full Text Available The aim of this research is to analyze the support committees of European Union emerging economies. The importance of good corporate governance is vital for an organization, especially in the emerging markets, fact that leads to a several perceived improvements of the entity, while being more trustable, open and transparent in relationship with all its stakeholders. In our demarche we started by choosing the emerging economies from European Union, which lead us to a sample consisting of the companies listed on Bucharest Stock Exchange, Sofia Stock Exchange, Warsaw Stock Exchange, Prague Stock Exchange, Budapest Stock Exchange, without taking into consideration a specific tier. In order to have a heterogeneous sample, we did eliminate the financial institutions from our research. This study is developed at European Union level and takes into consideration the following indices: BET® BUCHAREST EXCHANGE TRADING (Romania, SOFIX (Bulgaria, WIG 20 (Poland, PX (Czech Republic, BUX The Share Index of the Budapest Stock Exchange Co. Ltd. (Hungary. The data are extracted from the Annual Reports, Corporate Governance Codes, Comply or Explain Statement or the websites of the listed companies, from period 2007 - 2011. We choose this period, because we wanted to see the evolution of the corporate governance committees’ implementation from the period when the last countries from our sample joined the European Union since nowadays. Our conclusion is that we can not discuss about good corporate governance practices. Even so, we can observe from our investigation that the trend in this regard is encouraging. Like future research, we thought at developing our study by comparing the emerging economies from European Union with those outside this area. It is an interesting field of investigation, as every country has different regulations.

Corporate Social Responsibility and Environmentally Sound Technology in Endogenous Firm Growth

Directory of Open Access Journals (Sweden)

Angela C. Chao

2017-02-01

Full Text Available We have entered the “New Normal” economy, with more emphasis on economic growth driven by innovation than resource. This paper investigates the impacts of firms considering corporate social responsibility and environmentally sound technology by building a three-stage Cournot competition model with asymmetric cost. The sustainable development of economic and endogenous firm growth achieves the win–win result in the theoretical model. Using data from 31 firms in China, this paper empirically researches on the relationships among corporate social responsibility, environmentally sound technology and firm endogenous growth. The results show that: (1 Marginal cost decreased with the increase of innovation, as well as getting government research and development subsidy, which has a positive effect on firm growth. (2 Consumers respond positively to corporate social responsibility initiative, the reputation of the firm can be improved. At the same time, environmentally sound technology objectively reduces the marginal cost of competitors because of the technology spillover. (3 Profit of a firm undertaking corporate social responsibility partly decreases, which has a negative effect on firm growth. The contradiction between corporate social responsibility and profit of firm could be adjusted, such as socially responsible investment fund hosed by institutional investors.

Modern model of integrated corporate communication

Directory of Open Access Journals (Sweden)

Milica Slijepčević

2018-03-01

Full Text Available The main purpose of this paper is to present the modern model of integrated corporate communication. Beside this, the authors will describe the changes occurring in the corporate environment and importance of changing the model of corporate communication. This paper also discusses the importance of implementation of the suggested model, the use of new media and effects of these changes on corporations. The approach used in this paper is the literature review. The authors explore the importance of implementation of the suggested model and the new media in corporate communication, both internal and external, addressing all the stakeholders and communication contents. The paper recommends implementation of a modern model of integrated corporate communication as a response to constant development of the new media and generation changes taking place. Practical implications: the modern model of integrated corporate communication can be used as an upgrade of the conventional communication models. This modern model empowers companies to sustain and build up the existing relationships with stakeholders, and to find out and create new relationships with stakeholders who were previously inaccessible and invisible.

Opportunism Motivation of Environmental Protection Activism and Corporate Governance: An Empirical Study from China

Directory of Open Access Journals (Sweden)

Shengnan Li

2018-05-01

Full Text Available In the study of environmental protection issues for more than forty years, research on the impact of financial performance on environmental protection has been one of the important branches. In the framework of principal-agent theory, this paper explores the opportunism motives in a company’s environmental protection activism and the moderating role of corporate governance using the data of Chinese listed companies from 2005 to 2016. The study finds that: (1 the company’s environmental protection activism is driven by the opportunist motives of policymakers who want to mask their inability; and (2 environmental protection activism does not enhance the company’s future performance and value creation capability. Further studies find that corporate governance mechanisms play different moderating roles. Fund Shareholders play a positive governance role and reduce the correlation between financial performance and environmental protection activism. However, independence of the board of directors intensifies the opportunist motives. This paper provides new theoretical explanations for environmental protection decision-making, provides novel enlightenment for the protection of environmental protection policies in developing countries and regions.

Corporation as climate ambassador

DEFF Research Database (Denmark)

Trapp, Leila

2012-01-01

At a time when corporations are addressing increasingly complex, global corporate social responsibility (CSR) issues, this study examines and evaluates the strategies used in Vattenfall’s challenging and innovative CSR campaign which aimed at establishing the energy company as a credible climate...

78 FR 60375 - Rogue Valley Terminal Railroad Corporation-Corporate Family Transaction Exemption

Science.gov (United States)

2013-10-01

... approximately 14 miles of rail line located in the Medford Industrial Park in White City, Or., where it connects... corporate affiliate, Medford Industrial Trainline Management LLC (Medford), to which Rogue Valley will... changes, or changes in the competitive balance with carriers outside the corporate family. Under 49 U.S.C...

Experiences of postdocs and principal investigators in physics education research postdoc hiring

Directory of Open Access Journals (Sweden)

Alexis V. Knaub

2018-06-01

Full Text Available Postdoc positions, intended to be advanced or continued research training in a field, are a part of the physics education research (PER enterprise yet little is known about them. PER postdocs differ from their traditional physics counterparts in that they may have different education and research experiences. This study examined the types of postdoc positions available as well as what hiring is like. To determine the types of postdoc positions available, we used the advertisements posted in PERJobs blog. To learn more about hiring practices, interviews were conducted with both principal investigators (PIs and current and former postdocs. Results show that many PER postdoc positions have been available since 2008, with many of these advertisements indicating that the PI will consider hiring someone with a physics or a PER or science, technology, engineering, or mathematics education background. The interviews indicate that there is no typical way for hiring PER postdocs. Some aspects that PIs consider include the background of the candidates and how well the candidates fit in with the group. Postdocs likewise consider whether they like the research group when accepting offers. For both, having ties to the PER community is important for hiring. Overall, PIs and postdocs have been satisfied. Postdocs who were originally in traditional physics have felt that being a PER postdoc has allowed them to transition to PER. In giving advice, both PIs and postdocs reiterate the importance of connecting to the community, evaluating the postdoc position as a stepping stone in the career trajectory, and holistically considering candidates.

Corporate Governance Quality in Selected Transition Countries

Directory of Open Access Journals (Sweden)

Danila Djokic

2017-12-01

Full Text Available Important questions that concern the notion of good corporate governance focus on what good corporate governance is, who benefits from good corporate governance, and how corporate governance quality can be measured. The aim of our study was to broaden our understanding of the role of standards and codes of good corporate governance in improving governance practices.We found that not only formal regulations, standards, and governance codes, but also corporate governance indices-which make the assessment of companies’ governance practices possible-are important in measuring and improving governance quality. The results of the research based on the SEECGAN Index methodology indicated that mandatory requirements and voluntary recommendations of high governance standards had a positive impact on the corporate governance practice in Slovenia.

Perancangan Corporate Identity Brotherwood Decoration

OpenAIRE

Ciputra, Ongky Permana; Bangsa, Petrus Gogor; Christianna, Aniendya

2015-01-01

Sebagai Perusahaan interior di Surabaya, “BROTHERWOOD” sedang membangun citra positif melalui penguatan corporate identity secara menyeluruh.Oleh karena itu “Brotherwood” memerlukan corporate identity dan mengaplikasikannya pada media promosi dan informasi yang sesuai dengan karakter dari target audience dan target market-nya.Dengan menggunakan corporate identity diharapkan “Brotherwood” menjadi lebih dikenal oleh target audience dan target market-nya sehingga membuat market “Brotherwood” men...

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

OpenAIRE

Markus Surmann; Wolfgang A. Brunauer; Sven Bienert

2015-01-01

Despite the rising information about the ecological footprint and greenhouse gas externalities of corporates' activities only little is known about the energy efficiency of corporate real estate assets. When considering achievements from the past, such as significant reduction of carbon emissions and towards carbon accounting, the energy consumption of corporate real estate assets is of emerging interest within the sustainability strategy of corporations. On the contrary to residential and co...

Lithuanian corporate tax accounting improvement solutions

OpenAIRE

Bružauskas, Valentinas; Stončiuvienė, Neringa

2012-01-01

The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the arti...

Board Directors and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Mariana Nedelcu (Bunea

2014-08-01

Full Text Available The boards of directors and corporate social responsibility (CSR have been the subject of much study and debate in the corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into the media limelight as never before. Boards of directors are also becoming increasingly aware of corporate social responsibility issues.

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

Science.gov (United States)

2011-08-01

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

Global business, global responsibilities: Corporate social responsibility orientations within a multinational bank