PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Karli Soedijatno

2013-08-01

Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung. The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.

CONTROLUL INTERN AL GESTIUNII CORPORATIVE: REFLECȚII, SUGESTII

Directory of Open Access Journals (Sweden)

Iulia CAPRIAN

2018-03-01

Full Text Available Este examinat aspectul metodologic al controlului intern ca funcție a gestiunii finanţelor corporative. Este propusă o metodă de identificare a fraudelor financiare, sunt enumerate prioritățile controlului financiar de la distanță, aplicând mat­ri­cele de agregare, de dezagregare, vectorii ponderați. Este argumentată necesitatea creării unor baze de date în profilul produselor, entităților. În același rând, se impune o definire clară a responsabilităților, o supraveghere perma­nentă a dispozitivului de control intern, precum și o examinare a funcționării sale.INTERNAL CORPORATE GOVERNANCE CONTROL: REFLECTIONS, SUGGESTIONSThe methodological aspect of internal control as a function of corporate finance management is examined. A method of identifying financial fraud proposed, the priorities of remote financial control are enumerated, applying aggregation, disaggregation matrices, weighted vectors. It is argued that there is a need to create databases on the profile of products, entities, a clear understanding of responsibilities, ongoing supervision of the internal control device, and an examination of its operation.

Intern kontrol fra et Corporate Governance perspektiv

DEFF Research Database (Denmark)

Holm, Claus; Laursen, Peter Birkholm

En stadig voksende interesse for risiko styring (risk management) som en central proces i virksomhedsledelse vil måske betyde en ændret opfattelse af intern kontrol. Et af formålene med COSO rapporten var at bidrage med et fælles framework for intern kontrol på tværs af virksomhedens...... interessegrupper. Derfor er hovedspørgsmålet i dette paper, om COSO-frameworket er tilstrækkeligt, når intern kontrol ses fra et Corporate Governance perspektiv. Spørgsmålet bliver forsøgt besvaret ved at undersøge udviklingen i opfattelsen af intern kontrol over tid. Opfattelsen af intern kontrol hos Corporate...... Governance aktørerne undersøges og diskuteres med udgangspunkt i en sammenligning af COSO-frameworket med revisorernes standarder henholdsvis før og efter COSO-rapporten. Der foretages en indholdsanalyse af de relevante dokumenter som (1) bidrager til en mere detaljeret beskrivelse af udviklingen i begrebet...

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...

The internal audit as function to the corporate governance

Directory of Open Access Journals (Sweden)

Joksimović Marijana

2017-01-01

Full Text Available The aim of this paper is to show the internal audit in function to the corporate governance. Within the planetary economy, internal auditing is determined as an essential means of the exact management of any business economic resources. Concurrently, corporate governance has received wide attention in recent years, both in practice and in academic research because of the main accounting scandals and large-scale corporate failures. The Institute of Internal Auditors presents that regardless of the reporting relationship the organization chooses, there are primary measures that will ensure that the reporting lines, support and enable the effectiveness and autonomy of the internal audit function. Corporate governance has become an increasingly critical issue after the corporate affairs which occurred all over the world and its specific role in the steadiness of financial intermediaries was highlighted by the intense crisis which impacts the financial markets from the summer of 2007. In fact, for financial intermediaries, the governance chain is all the more important not only because the intermediaries are basically in the business of risk acceptance, but also due to their peculiar role within the economy in the aggregation and transfer of financial resources. Regulation may impact on financial venture taking by financial intermediaries by way of the decision-making process pointed out in the various possible legal structures set forth by the law.

Industrial Foundations as Long‐term Owners

DEFF Research Database (Denmark)

Thomsen, Steen; Poulsen, Thomas; Børsting, Christa Winther

2018-01-01

Research Question/Issue: Does foundation ownership lead to long‐term corporate governance and business behavior in foundation‐owned companies? Research Findings/Insights: Short‐termism has become a serious concern for corporate governance, and this has inspired a search for institutional...... that practice long‐term governance.We show that foundation ownership is highly stable compared to other ownership structures. Foundation‐owned companies replace managers less frequently. They have conservative capital structures with low financial leverage. They score higheron an index of long......‐termism in finance, investment, and employment. They survivelonger. Overall, our paper supports the hypothesis that corporate time horizons are influenced by ownership structures, and particularly that industrial foundations possess characteristics that promote long‐termism. Policymakers, business owners...

Corporate Governance and Bank Insolvency Risk : International Evidence

NARCIS (Netherlands)

Anginer, D.; Demirguc-Kunt, Asli; Huizinga, H.P.; Ma, K.

2014-01-01

This paper finds that shareholder-friendly corporate governance is positively associated with bank insolvency risk, as proxied by the Z-score and the Merton’s distance to default measure, for an international sample of banks over the 2004-2008 period. Banks are special in that ‘good’ corporate

Corporate Governance and Bank Insolvency Risk : International Evidence

NARCIS (Netherlands)

Anginer, D.; Demirguc-Kunt, A.; Huizinga, H.P.; Ma, K.

This paper finds that shareholder-friendly corporate governance is positively associated with bank insolvency risk, as proxied by the Z-score and the Merton’s distance to default measure, for an international sample of banks over the 2004-2008 period. Banks are special in that ‘good’ corporate

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

The Impact of International Diversification on the Corporate Valuation

OpenAIRE

Jakubenko Alena Anatol'evna

2014-01-01

The article deals with the impact of international diversification strategy on the corporate valuation. It describes theory basis that can explain the sources for value added in companies that use diversification strategy. The article gives also the comprehensive view on the methodology of evaluation of international diversification influence on the corporate value and comparative analysis of inconsistent empirical results of different researches concerning the nature of key relationships’ be...

Internal corporate venturing during organisational change

DEFF Research Database (Denmark)

Kjærgaard, Annemette L.

2004-01-01

that a continuous stream of new ideas and initiatives create new opportunities and ensure that the company stays viable by adapting to new internal and external challenges. This has been pursued in studies of strategy formation (Mintzberg, 1978), strategic change (Pettigrew, 1988) and internal corporate venturing......Organisations have to deal with increasingly complex and turbulent environments, which demand that they continuously change and adapt to new circumstances or challenges. One way for organisations to cope with these challenges is to manage the strategy-making process in order to ensure...... (Burgelman, 1983b, 2002) and is still a central issue in the strategic management discourse. It is generally acknowledged that continuous change is important for organisations' survival in a changing world. On the other hand the need for stability and continuity in form of a clear and strong corporate...

Corporate governance and international location decisions of multinational enterprises

NARCIS (Netherlands)

Dam, L.; Scholtens, B.; Sterken, E.

2007-01-01

This paper analyses international location decisions of corporations based on corporate governance considerations. Using firm level data on 540 Multinational Enterprises (MNEs) with 44,149 subsidiaries in 188 countries, we test whether firms with relatively good governance standards are more often

Corporate tax in an international environment – Problems and possible remedies

Directory of Open Access Journals (Sweden)

Kari Seppo

2015-09-01

Full Text Available The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open economies. The paper emphasizes the severity of the problems caused by current international tax rules. It compares various national and international policy alternatives and considers two recent Nordic tax reform proposals as examples of national-level solutions. The problems of current international corporate taxation are fundamental. Introducing increasingly tight antiavoidance measures could serve as a medium-term approach but does not provide any promising long-term solution. There should be more research concerning initiatives that would reform the fundamental principles of the international tax system.

Internal capital markets: The bright side of corporate politics

NARCIS (Netherlands)

Cremers, M.; Huang, R.; Sautner, Z.

2008-01-01

This study looks inside the internal capital market of a large retail-banking group to study how internal corporate politics affect internal capital allocation. Our data is from the firm's managerial accounting system and covers all cash flows, internal capital transfers, and investments at the

Corporate Managers' International Orientation and the Export ...

African Journals Online (AJOL)

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

COULD THE CORPORATIONS BECOME ENGINES FOR INTERNATIONAL COOPERATION?

Directory of Open Access Journals (Sweden)

Carmen Costea

2011-03-01

Full Text Available Currently, the international market is crossed by complex operations and relations proving a large variety activity of companies. From all of them, the transnational corporation behaviors have caught the specialists’ interest, with their challenging particularities that enable for to designating the keyentities of global economic activity. The transnational corporations, the core of a creative and strong super network is worth becoming the engagement and devotion for a large proportion of global resources claimed to sustaining the sound growth processes. The organization and development of transnational corporations could also be considered as a boost in promotion international retailing companies in particular inter-trade. Traders have subsequently developed new techniques that revealed on the one hand the capital from developed countries, the mother country of transnational corporation, and on the other hand the resources from the host countries. As the world crisis has affected the large corporations through insufficient liquidity, the moment could help in developing those techniques to apply them for stimulating the emergence of alternative methods of financing business operations and cooperation in production and sales. Our paper is developed on research documentation and intends to bring some new contribution to the above mentioned topics, sustaining the sound farther development based on alternative tools and techniques that could give a lift face to the efforts incorporated and another image to the big economic communities.

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

NARCIS (Netherlands)

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

2015-01-01

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

76 FR 45878 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

Science.gov (United States)

2011-08-01

...,420B] Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC and Amway Corporation...., Including Access Business Group International LLC and Amway Corporation, Including On-Site Leased Workers...

75 FR 26794 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

Science.gov (United States)

2010-05-12

..., Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC, and Amway Corporation, Ada, MI; Amended... of Alticor, Inc., including Access Business Group International LLC and Amway Corporation, Buena Park...

Applying international standards and guidelines on corporate social responsibility: An action plan

NARCIS (Netherlands)

Cramer, J.M.

2005-01-01

How can a company start the process of corporate social responsibility in an international context, thereby makinge use of diverse standards and guidelines? This question immediately came to the fore emerged after the start of the programme ‘Corporate social responsibility in international context’

From Multilatina to Global Latina: Unveiling the corporate-level international strategy choices of Grupo Nutresa

Directory of Open Access Journals (Sweden)

MARIA A DE VILLA

Full Text Available Research on Multilatinas has underexplored multinationals from Colombia and their corporate-level international strategy choices to develop into Global Latinas. Building on interviews, documents, and archival data about Grupo Nutresa -Colombia's most international firm in manufactured goods-, this study unveils and discusses this firm's corporate-level international strategy choices between 1960 and 2014. A prevailing notion is that most multinationals from Latin America continue to target international operations to focus mainly on their home region through an export, multidomestic or transnational corporate-level international strategy. In contrast, data show that Grupo Nutresa chose to evolve through a sequential approach from an export to a transnational corporate-level international strategy while its international operations were able to transcend its home region to reach North America, Asia, Europe, Africa, and Oceania. These results add to international business research on emergent market multinational companies (EMNCs from Latin America by unveiling the corporate-level international strategy choices of a Colombian origin Multilatina that transformed into a Global Latina.

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.

Changing International ‘Subjectivity’ and Rights and Obligations under International Law – Status of Corporations

Directory of Open Access Journals (Sweden)

Merja Pentikäinen

2012-01-01

Full Text Available Globalisation, liberation of trade supported by institutions such as the WTO, the unprecedented internationalisation of companies' activities in the global market, the creation of even larger company entities (including multinational corporations and the ensuing growth of business power have radically restructured the equilibrium of companies' relations with state and society. In the contemporary world many companies are de facto stronger and more influential actors than states, and their activities have concrete effects on political, cultural and societal aspects in the countries where they operate or to which they have other business links. These developments have created new kinds of challenges, e.g. for the protection of human rights which may be undermined by business activities. In this situation corporations are increasingly expected to pay due regard to avoiding activities contributing to human rights violations. The doctrine of subjects of international law (international 'subjectivity' considers states as the primary subjects, in addition to which also some other actors have been granted the status as a subject, including even corporations. This article sheds light on the shifts that have taken place in the doctrine of international 'subjectivity' and the paradigm of rights and obligations under international law linked to this 'subjectivity'. Particular attention is paid to the position of corporations, and the exploration is conducted through the prism of the development of rights and obligations in the area of international human rights law.

An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

Directory of Open Access Journals (Sweden)

Raluca Ivan

2015-12-01

Full Text Available The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. The findings suggest that the specificities of internal audit function when studying the differences between European Corporate Governance Codes and OECD Principles lead to different treatment.

International Development Research Centre Corporate Policy Travel

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

André Lavoie

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

PENGARUH PENGENDALIAN INTERNAL PERUSAHAAN DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP FEE AUDIT

Directory of Open Access Journals (Sweden)

Esti Widiasari

2016-02-01

Full Text Available Good internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study is to examine the influence of internal control function and corporate governance structures, i.e. major shareholders, independent commissioners and audit committe, toward audit fees. This study is replication of Hay’s et al. research in 2008. The data collection uses purposive sampling method. Data was collected from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2005-2007. The method used in analysis is multiple linear regression. The results show that internal audit functions do not affect to audit fees. By contrast, audit committee negatively influence toward audit fees. The two corporate governance structures (major shareholders and independent commissioners have significant positive influncial on audit fees. The results consistent with previous studies and consistent with the explanation that controls are complementary (controls, corporate governance and auditing are complement, an increase in one control will lead to an increase in the others.

CORPORATE SOCIAL RESPONSIBILITY IN INTERNATIONAL ECONOMIC LAW PERSPECTIVE

Directory of Open Access Journals (Sweden)

Nyoman Indra Juarsa

2015-12-01

Full Text Available Multinational Corporation/MNC has a significant role to play in promoting sustainable development and alleviating global poverty. As a subject of International Economic Law, MNC has the rights to take profit from its business activities. In addition, it also has responsibility to protect sustainable environment through CSR program. This paper focuses on what more specific instrument sets CSR in international economic law, and how CSR can be implemented by the MNC. International (public law has been providing instruments to regulate MNC activities related to CSR, those are: OECD Guidelines, ILO Declaration and UN Global Compact. However, they are only “soft laws” that still require more specific instrument to be implemented. As a continuation of the general rules of public international CSR Instruments, the World Bank Group through the IFC and MIGA sets standard performances that must be met by every corporation that will get finance (IFC or guarantee (MIGA. Standard Performances are described further in the environmental, health and safety guidelines that are essential for every company to provide protection to stakeholders related to business activities including workers, communities, and environment. As the method of evaluation and enforcement, IFC and MIGA have institution namely Compliance Advisor Ombudsman serving to receive reports from the public, investigate and provide notification to the company activities that negatively affect the society. Ultimately CSR is not only seen as philanthropy (mandatory but also as guidelines and a code of conduct to be followed by the corporation in carrying out any business.   Key words: mandatory norm, obligatory norm, CSR

75 FR 32221 - Alticor, Inc., Including Access Business Group International, LLC, and Amway Corporation...

Science.gov (United States)

2010-06-07

... Access Business Group International, LLC, and Amway Corporation, Including On-Site Leased Workers from... Business Group International, LLC and Amway Corporation. The notice was published in the Federal Register... issued as follows: All workers of Alticor, Inc., including Access Business Group International, LLC and...

Understanding Internal Capital Markets and Corporate Policies

NARCIS (Netherlands)

Cremers, M.; Huang, R.; Sautner, Z.

2009-01-01

This study looks inside a large retail-banking group to understand how corporate politics affect internal capital allocation. The group consists of a headquarters organization and about 150 member banks which own the headquarters. Our data is from the firm’s managerial accounting system and covers

Between "Internal" and "External" Worlds - The Influence of the Owner on Intra-Organizational Relations and on Managerial Activities in Particular / Külliki Tafel, Ruth Alas

Index Scriptorium Estoniae

Tafel, Külliki

2006-01-01

Tippjuhtide mõju organisatsioonisistele suhetele ning juhimistegevusele. Skeemid: The content and overlap of the terms of corporate governance and management; The theoretical framework for the study; The degree of involvement of the board of directors in the strategic management process; Framework for treatment of the owner-CEO-employee chain of relations

ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANłEI CORPORATIVE

Directory of Open Access Journals (Sweden)

Ana-Maria Pascu

2011-01-01

Full Text Available In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance have influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently.

ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANŢEI CORPORATIVE

Directory of Open Access Journals (Sweden)

Ana-Maria Paşcu

2011-01-01

Full Text Available In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance has influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently.

Corporate Social Responsibility in the context of International Financial Institutions

OpenAIRE

Gajdosova, Katarina

2015-01-01

The term Corporate Social Responsibility (CSR) is becoming more and more often spelled out in various contexts of the academic and corporate life. The concept of CSR is rather broad and the term CSR could be defined in various ways, as there has been no unified definition established so far. Yet the word ‘corporate’ in the term could indicate that CSR is exclusive matter of private companies. However, as demonstrated in this paper, the non-corporate institutions, in particular the Internation...

Corporate governance cycles during transition

DEFF Research Database (Denmark)

Mygind, Niels; Demina, Natalia; Gregoric, Aleksandra

2004-01-01

-ing or exit stage. During transition the cycle reflects: privatization often with a high proportion of employee ownership like in Russia and in Slovenia; strong pressures for restructuring and owner-ship changes; limited possibility for external finance because of embryonic development of the fi......-nancial system. To provide simple hypothesis tests, we use Russian enterprise data for 1995-2003 and Slovenian data covering 1998-2003. In spite of differences in institutional development, con-cerning privatization and development of corporate governance institutions, we find that govern-ance cycles are broadly...... of ownership on managers, external domestic and foreign owners. JEL-codes: G3, J5, P2, P3 - Keywords: corporate governance, life-cycle, privatization, ownership change, transition economies, Russia and Slovenia....

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...

Corporate culture and motivation of employees as a part of corporate strategy increasing company’s competitiveness

OpenAIRE

Chlupová, Petra

2012-01-01

This master thesis combines corporate culture, corporate strategy, motivation and education of employees. Furthermore, there is also a focus on their interconnections. A real company Unicorn a.s. is presented in the second part -- owner's (Vladimír Kovář's) vision, goals and strategies. Moreover, there is introduced Unicorn's corporate culture, education of employees and human resources management. To check if the culture seems to be friendly and motivational to employees there was used a que...

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

Science.gov (United States)

2010-12-15

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

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

Science.gov (United States)

2012-12-26

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

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

Science.gov (United States)

2013-11-06

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

Industrial Foundations as Long-Term Owners

DEFF Research Database (Denmark)

Thomsen, Steen; Poulsen, Thomas; Børsting, Christa Winther

Short-termism has become a serious concern for corporate governance, and this has inspired a search for institutional arrangements to promote long-term decision-making. In this paper, we call attention to long-term ownership by industrial foundations, which is common in Northern Europe but little...... known in the rest of the world. We use a unique Danish data set to document that industrial foundations are long-term owners that practice long-term governance. We show that foundation ownership is highly stable compared to other ownership structures. Foundation-owned companies replace managers less...... frequently. They have conservative capital structures with low financial leverage. They score higher on an index of long-termism in finance, investment, and employment. They survive longer. Overall, our paper supports the hypothesis that corporate time horizons are influenced by ownership structures...

An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

OpenAIRE

Raluca Ivan

2015-01-01

The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. T...

Shareholder, stakeholder-owner or broad stakeholder maximization

DEFF Research Database (Denmark)

Mygind, Niels

2004-01-01

With reference to the discussion about shareholder versus stakeholder maximization it is argued that the normal type of maximization is in fact stakeholder-owner maxi-mization. This means maximization of the sum of the value of the shares and stake-holder benefits belonging to the dominating...... including the shareholders of a company. Although it may be the ultimate goal for Corporate Social Responsibility to achieve this kind of maximization, broad stakeholder maximization is quite difficult to give a precise definition. There is no one-dimensional measure to add different stakeholder benefits...... not traded on the mar-ket, and therefore there is no possibility for practical application. Broad stakeholder maximization instead in practical applications becomes satisfying certain stakeholder demands, so that the practical application will be stakeholder-owner maximization un-der constraints defined...

Energy upgrades as financial or strategic investment? Energy Star property owners and managers improving building energy performance

International Nuclear Information System (INIS)

Gliedt, Travis; Hoicka, Christina E.

2015-01-01

Highlights: • Energy Star property owners/managers view energy as strategic or financial investments. • Energy performance improvements and motivations differ by property type. • Energy projects are most often funded by internal cash reserves. • Motivations and funding sources differ by type of energy project. • Environmental sustainability is an important criterion in many energy projects. - Abstract: Due to its significant carbon footprint and cost-effectiveness for upgrades, the commercial property sector is important for climate change mitigation. Although barriers to energy system changes, such as funding, financing and information, are well recognized, Energy Star property owners and managers are successfully overcoming these barriers and instigating energy efficiency upgrades, renewable energy installations, and behavior and management programs. To examine the decision-making process that leads to energy performance improvements, a national survey of property owners and management organizations of buildings that earned an Energy Star score of 75 or higher was conducted. The extent to which energy upgrades were considered strategic investments motivated by environmental sustainability or corporate social responsibility, or financial investments motivated by payback period or return-on-investment criteria, was contingent upon the property type and type of energy project. Environmental sustainability was found to be an important motivation for energy projects in office spaces in general, but in the case of smaller office spaces was often combined with motivations for corporate social responsibility. Energy projects on education properties were motivated by financial investment. Building envelope and mechanical efficiency upgrades were considered financial investments, while renewable energy, green roofs, and water conservation technologies were considered environmental sustainability initiatives

Corporate social responsibility in the international banking industry

NARCIS (Netherlands)

Scholtens, B.

This article aims at providing a framework to assess corporate social responsibility with international banks. Currently, it is mainly rating institutions like EIRIS and KLD that provide information about firms' social conduct and performance. However, this is costly information and it is not clear

The Proprietary Foundations of Corporate Law

OpenAIRE

John Armour; Michael J Whincop

2005-01-01

Recent work in both the theory of the firm and of corporate law has called into question the appropriateness of analysing corporate law as ‘merely’ a set of standard form contracts. This article develops these ideas by focusing on property law’s role in underpinning corporate enterprise. Rights to control assets are a significant mechanism of governance in the firm. Practical circumstances dictate that such rights must be shared. Property law protects the rights of co-owners against each othe...

Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses

Directory of Open Access Journals (Sweden)

Brian J. Arnold

2014-09-01

Full Text Available Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits abroad to avoid American taxes. More recently, politicians accused Burger King of being unpatriotic for its own purported “tax inversion” maneuver, in which it would acquire Canada’s Tim Hortons and shift the head office from Florida to Ontario, benefitting from the lower northern tax rates. The Chicago-based Walgreens pharmacy chain recently backed off a “tax inversion” plan to relocate to Switzerland (the former headquarters of Alliance Boots, a company acquired by Walgreens, apparently having assessed the political risk as too high. This sort of aggressive international tax planning by multinational corporations was what G20 members had committed to fighting against when they endorsed the OECD’s “action plan” against base erosion and profit shifting (BEPS. Canada has been vigilant about improving its tax framework to prevent non-resident corporations from eroding the Canadian tax base, having enacted thin-capitalization rules and, more recently, foreign-affiliate-dumping rules, as well as proposing anti-treaty-shopping measures. But despite Canada’s commitment to the OECD’s BEPS Action Plan, the Canadian government has been reluctant to follow through on implementing rules that might affect its own resident corporations and their international competitiveness. This is most notably visible in the generous participation exemption for dividends from foreign affiliates, the absence of rules restricting the deductibility of interest expenses incurred to earn exempt dividends from foreign affiliates. Canada may be reluctant to fully follow through on all aspects of the OECD’s BEPS Action Plan. As the examples of Apple, Amazon, Google and Starbucks demonstrate, the American

Corporate governance and control in Russian banks

OpenAIRE

Vernikov, Andrei

2007-01-01

The Working Paper examines peculiarities of the Russian model of corporate governance and control in the banking sector. The study relies upon theoretical as well as applied research of corporate governance in Russian commercial banks featuring different forms of ownership. We focus on real interests of all stakeholders, namely bank and stock market regulators, bank owners, investors, top managers and other insiders. The Anglo-American concept of corporate governance, based on agency theor...

Corporate governance and international business: Essays on multinational enterprises, ownership, finance and institutions

OpenAIRE

Rygh, Asmund

2016-01-01

This is an article based doctoral dissertation. Due to copyright matters, the attached pdf file only contains the mantel. This Thesis contributes to the literature on corporate governance in international business, with a focus on corporate ownership, corporate finance and institutions. It consists of five theoretical and empirical studies. Three studies focus on corporate ownership and consider, respectively, whether state ownership shields multinational enterprises (MNEs) from host-c...

Corporate governance as an intellectual property management

Directory of Open Access Journals (Sweden)

Rstić Milan J.

2016-01-01

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

26 CFR 1.280H-1T - Limitation on certain amounts paid to employee-owners by personal service corporations electing...

Science.gov (United States)

2010-04-01

... period of the applicable election year under its normal method of accounting. However, a personal service... 1.280H-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...) Introduction. This section applies to any taxable year that a personal service corporation has a section 444...

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

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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.

Social responsibility of corporations

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Babić Jovan

2007-01-01

Full Text Available The issue at stake in the article is corporate social responsibility. There are two rival theories regarding this issue. According to the classical theory managers are responsible to owners (stockholders and their obligation is to pursue the goal of maximizing the profit. According to the other, stakeholder theory, the interests of all corporate stakeholders, all those affected by business, not only stockholders, must be taken in consideration. In the paper these two theories are subject of thorough ethical analysis.

A research agenda for international corporate social responsibility

NARCIS (Netherlands)

Putten, van der F.P.

2005-01-01

This paper builds on a recent article by Elisabet Garriga and Domènec Melé, in which they provided an overview of the main approaches in current CSR (Corporate Social Responsibility) research. It applies their general approach to CSR research aimed specifically at the international level, and

An Analysis of Multinational Corporations' Perception of Their Requirements for International M.B.A. Degree Holders.

Science.gov (United States)

Colquitt, J.; And Others

This study was undertaken to assess: (1) the U.S. corporate demand for Americans holding an MBA degree with a concentration in International Management, (2) the U.S. corporate demand for foreign nationals holding a similar American MBA degree, and (3) the corporate perception of the value of foreign languages in such an international curriculum. A…

Multinational Corporation and International Strategic Alliance

Institute of Scientific and Technical Information of China (English)

陆兮

2015-01-01

The world is now deeply into the second great wave of globalization, in which product, capital, and markets are becoming more and more integrated across countries. Multinational corporations are gaining their rapid growth around the globe and playing a significant role in the world economy. Meanwhile, the accelerated rate of globalization has also imposed pressures on MNCs, left them desperately seeking overseas alliances in order to remain competitive. International strategic alliances, which bring together large and commonly competitive firms for specific purposes, have gradual y shown its importance in the world market. And the form of international joint venture is now widely adopted. Then after the formation of alliances, selecting the right partner, formulating right strategies, establishing harmonious and effective partnership are generally the key to success.

The Relationship between Corporate Governance Approach and Internal Audit in Tourism Sector: An Application in Marmaris Region

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Çağrı Köroğlu

2014-09-01

Full Text Available Tourism sector is one of the important sectors in Turkey. Corporate governance is an important tool to increase the efficiency of tourism sector. An effective i nternal audit helps to improve the effectiveness of corporate governance in tourism sector. The purpose of this study is to investigate the relationship between corporate governance and the internal audit at four -star and five-star hotels in Marmaris. First, corporate governance and internal control concepts have been discussed within the scope of the literature. Next, in the application part, for the purpose of our study, four-star and five-star hotels were selected in Marmaris region. A survey was conducted on the hotel managers. The data set is analyzed by using SPSS. The results show significant relationship between internal control and corporate governance. In addition, hotel managements recognize the importance of the both the basic principles of corporate governance and internal audit activities.

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

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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.

76 FR 5834 - International Business Machines Corporation, Global Technology Services Business Unit, Integrated...

Science.gov (United States)

2011-02-02

... Machines Corporation, Global Technology Services Business Unit, Integrated Technology Services, Cost and..., applicable to workers of International Business Machines Corporation, Global Technology Services Business... engaged in activities related to support for the Global Technology Services Business Unit. The company...

31 CFR 346.8 - Payment or redemption during lifetime of owner.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment or redemption during lifetime of owner. 346.8 Section 346.8 Money and Finance: Treasury Regulations Relating to Money and Finance... proof of qualification if the appointment was not made by a court. Except in the case of corporate...

31 CFR 341.8 - Payment or redemption during lifetime of owner.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Payment or redemption during lifetime of owner. 341.8 Section 341.8 Money and Finance: Treasury Regulations Relating to Money and Finance... qualification if the appointment was not made by a court. Except in the case of corporate fiduciaries, such...

Corporate planning and LAN information systems as forums

CERN Document Server

Sabre, Ru Michael

1992-01-01

Corporate Planning and LAN: Information Systems as Forums provides information pertinent to the Forum Information System (FIS), a conceptual basis for all corporate planning. This book presents an information system which, by means of LAN, organizational development style prototyping, and organizational learning utilization, can open communications among managers, executives, owners, and employees in a corporate setting.Organized into 10 chapters, this book begins with an overview of the four phases to the eventual use of the FIS in a corporate setting. This text then explores FIS as part of a

76 FR 46853 - International Business Machines Corporation, ITD Business Unit, Division 7, E-mail and...

Science.gov (United States)

2011-08-03

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,218; TA-W-73,218A] International Business Machines Corporation, ITD Business Unit, Division 7, E-mail and Collaboration Group, Including Workers Off-Site From Various States in the United States Reporting to Armonk, NY; International Business Machines Corporation, Web Strategy...

ROLE OF INTERNATIONAL MERGERS AND ACQUISITIONS IN CORPORATE INTEGRATION

OpenAIRE

Lucia P. BLĂJUȚ

2015-01-01

This paper highlights the role of international mergers and acquisitions in corporate integration. The factors that stimulate mergers and acquisitions activities bring real changes in the world economy. Mergers and acquisitions are a form of expansion: mergers can take place either as a statutory merger or consolidation and minority, majority or full acquisitions dominate the international market. It is very important to not confuse the meaning of the two terms. Multinational companies are fo...

What is Happening to Corporations and What of Their Future?

DEFF Research Database (Denmark)

Thompson, Grahame

2012-01-01

The chapter analyzes the mergent ways companies are becoming overtly political actors and pursues the consequences of this for the future of the corporation. The discussion begins by analyzing the relationships between owners and shareholders in the context of the legal constitution of corporations...... Corporation and Private Property(1932). Subsequent to this it moves on to think about the possible future of the corporation and the potential for the reform of corporate governance in this light of current circumstances and trends in a post-crisis world....

Development of the cat-owner relationship scale (CORS).

Science.gov (United States)

Howell, Tiffani J; Bowen, Jonathan; Fatjó, Jaume; Calvo, Paula; Holloway, Anna; Bennett, Pauleen C

2017-08-01

Characteristics of the human-animal bond can be influenced by both owner-related and pet-related factors, which likely differ between species. Three studies adapted the Monash Dog-Owner Relationship Scale (MDORS) to permit assessment of human-cat interactions as perceived by the cat's owner. In Study 1293 female cat owners completed a modified version of the MDORS, where 'dog' was replaced with 'cat' for all items. Responses were compared with a matched sample of female dog owners. A partial least squares discriminant analysis revealed systematic differences between cat and dog owners in the Dog (Cat)-Owner Interaction subscale (MDORS subscale 1), but not for Perceived Emotional Closeness or Perceived Costs (Subscales 2 and 3). Study 2 involved analysis of free-text descriptions of cat-owner interactions provided by 61 female cat owners. Text mining identified key words which were used to create additional questions for a new Cat-Owner Interaction subscale. In Study 3, the resulting cat-owner relationship scale (CORS) was tested in a group of 570 cat owners. The main psychometric properties of the scale, including internal consistency and factor structure, were evaluated. We propose that this scale can be used to accurately assess owner perceptions of their relationship with their cat. A modified scale, combining items from the CORS and MDORS (a C/DORS), is also provided for when researchers would find it desirable to compare human-cat and human-dog interactions. Copyright © 2017 Elsevier B.V. All rights reserved.

Characteristics of the Corporate Bank Governance System in Bosnia and Herzegovina

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Branko Matić

2010-07-01

Full Text Available The term ‘corporate governance’ stands for a set of relations between management, large and small shareholders and other interest groups. A good corporate governance system is the basic postulate of sustainable economic growth, increase in economic system efficiency and a guarantee for easier access to sources of foreign capital. Ownership concentration is a significant internal mechanism of corporate governance because it greatly defines the relationship between owner and manager. There are two types of ownership concentration: highly dispersed ownership, that is, low ownership concentration, and very high ownership concentration. These concentration differences affect the corporate governance system itself, so there is a difference between a closed corporate governance system in the situation of high ownership concentration and an open corporate governance system where the situation is the reverse. The form of the system affects how the governing body is formed and structured, as well as how it operates and conducts its business policies. Within the financial system of Bosnia and Herzegovina, the banking system is dominant. An analysis of the corporate governance system has shown a relationship between ownership concentration and the form of the corporate governance system itself. The banking sector is predominantly owned by foreign companies and is characterized by a high ownership concentration. The fact that the corporate governance system is closed affects the election of members to the governing body and their work in enforcing business policies.

Advancing Direct Corporate Accountability in International Human Rights Law: The Role of State-Owned Enterprises

OpenAIRE

Ma, Xili

2017-01-01

Resorting to the immensely State-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate. Among many proposals aiming at filling the international regulatory gaps, imposing international human rights obligations directly on corporations is a bold one, which, due to profound doctrinal and practical challenges, has yet to be agreed upon or established. However, State-Owned Enterprises (SOEs), given its prima facie “State-Business nexus” that bl...

The main determinants of international student identification with a UK middle ranking business school corporate brand: an international marketing perspective

OpenAIRE

Mahmoud, Rudaina

2014-01-01

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University. The aim of this study is to make a theoretical contribution vis-à-vis the main determinants of international student identification with a middle ranking business school corporate brand. The findings of this study are of foundational significance in theory building terms. A substantive theory of international postgraduate student identification in UK middle ranking business school corporate b...

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

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OLIVERA GJORGIEVA-TRAJKOVSKA

2016-10-01

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

Analysis of corporate volunteering in internal market orientation and its effect on job satisfaction

OpenAIRE

Ruizalba, Jose; Vallespín, María; González Porras, José Luis

2015-01-01

This study analyses some of the factors comprising Internal Market Orientation (IMO) in family businesses in Andalusia (Spain): Management Concern, Training and Work-Family-Balance. Corporate Volunteering (CV) has been incorporated for the first time in IMO. A statistical analysis shows that CV can be inserted within the dimension of response to internal market intelligence and, its incorporation is proposed for future IMO models as a part of Corporate Social Responsibility (CSR). The impact ...

The psychology of corporate rights: Perception of corporate versus individual rights to religious liberty, privacy, and free speech.

Science.gov (United States)

Mentovich, Avital; Huq, Aziz; Cerf, Moran

2016-04-01

The U.S. Supreme Court has increasingly expanded the scope of constitutional rights granted to corporations and other collective entities. Although this tendency receives widespread public and media attention, little empirical research examines how people ascribe rights, commonly thought to belong to natural persons, to corporations. This article explores this issue in 3 studies focusing on different rights (religious liberty, privacy, and free speech). We examined participants' willingness to grant a given right while manipulating the type of entity at stake (from small businesses, to larger corporations, to for-profit and nonprofit companies), and the identity of the right holder (from employees, to owners, to the company itself as a separate entity). We further examined the role of political ideology in perceptions of rights. Results indicated a significant decline in the degree of recognition of entities' rights (the company itself) in comparison to natural persons' rights (owners and employees). Results also demonstrated an effect of the type of entity at stake: Larger, for-profit businesses were less likely to be viewed as rights holders compared with nonprofit entities. Although both tendencies persisted across the ideological spectrum, ideological differences emerged in the relations between corporate and individual rights: these were positively related among conservatives but negatively related among liberals. Finally, we found that the desire to protect citizens (compared with businesses) underlies individuals' willingness to grant rights to companies. These findings show that people (rather than corporations) are more appropriate recipients of rights, and can explain public backlash to judicial expansions of corporate rights. (c) 2016 APA, all rights reserved).

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

Science.gov (United States)

Reilly, Robert F

2012-01-01

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

The Importance of Localized Related Variety for International Diversification of Corporate Technology

DEFF Research Database (Denmark)

Dettmann, Eva; Lacasa, Iciar Dominguez; Günther, Jutta

2016-01-01

The importance of localized related variety for international diversification of corporate technology, Regional Studies. Internationalization of research and development has increased substantially in recent years. This paper analyses the determinants of spatial distribution of foreign technologi......The importance of localized related variety for international diversification of corporate technology, Regional Studies. Internationalization of research and development has increased substantially in recent years. This paper analyses the determinants of spatial distribution of foreign...... technological activities across 96 regions in Germany. It identifies foreign technological activities by applying the cross-border ownership concept to patent applications. The main proposition is that regions with higher related variety of technological activities between sectors attract more foreign...

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

The International Finance Corporation and Forest Loss: A Cross-National Analysis

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John Shandra

2015-08-01

Full Text Available We conduct the first cross-national study to consider the impact of the World Bank’s International Finance Corporation loans on forests. In doing so, we analyze data for a sample of sixty-one low and middle income nations for the period of 1990 to 2005. We find substantial support for dependency theory that low and middle income nations that receive an International Finance Corporation loan tend to have higher rates of deforestation than low and middle income nations that do not receive such a loan. We also find that other aspects of World Bank lending affect forest loss including structural adjustment and investment lending. We conclude with a discussion of the findings, theoretical implications, methodological implications, policy implications, and possible directions for future research.

Intern kontrol fra et Corporate Governance perspektiv - Er COSO frameworket tilstrækkeligt?

DEFF Research Database (Denmark)

Holm, Claus; Laursen, Peter Birkholm

2002-01-01

En stadig voksende interesse for risiko styring (risk management) som en central proces i virksomhedsledelse vil måske betyde en ændret opfattelse af intern kontrol. Et af formålene med COSO rapporten var at bidrage med et fælles framework for intern kontrol på tværs af virksomhedens...... interessegrupper. Derfor er hovedspørgsmålet i dette paper, om COSO-frameworket er tilstrækkeligt, når intern kontrol ses fra et Corporate Governance perspektiv. Spørgsmålet bliver forsøgt besvaret ved at undersøge udviklingen i opfattelsen af intern kontrol over tid. Opfattelsen af intern kontrol hos Corporate...... Governance aktørerne undersøges og diskuteres med udgangspunkt i en sammenligning af COSO-frameworket med revisorernes standarder henholdsvis før og efter COSO-rapporten. Der foretages en indholdsanalyse af de relevante dokumenter som (1) bidrager til en mere detaljeret beskrivelse af udviklingen i begrebet...

An Empirical Study on Corporate Governance and Islamic Bank Performance: A Case Study of Bangladesh

Directory of Open Access Journals (Sweden)

Sarwar Uddin Ahmed

2016-10-01

Full Text Available Corporate governance refers to the relationship present between the corporation and the stakeholders that determines and controls the strategic direction and performance of the corporation. Good corporate governance should provide adequate incentives for the board and management to pursue objectives that are in the interests of the company and shareholders, thereby encouraging firms to use resources more efficiently. However, the definition of accountability differs between conventional and Islamic Banks. Islam was made accountable not only to stakeholders, but also to Allah, the ultimate owner and authority. These powerful moral ethics help in promoting fair, just and honest business dealing. The aim of this study is to examine the relationship between corporate governance structures and the resultant financial performance of listed Islamic banks of Dhaka Stock Exchange (DSE in Bangladesh. The panel time series data were collected for the time period of 6 years (2009-2014 from all the listed Islamic banks to run an Ordinary Least Squared (OLS regression model to examine whether the existing corporate governance mechanisms as well as several other internal and external indicators are significant in influencing the financial performance. Preliminary findings suggest corporate governance mechanisms in Islamic banks are not quite as strong as they should be, hinting at possible market and management inefficiencies.

Dog and owner characteristics affecting the dog-owner relationship

DEFF Research Database (Denmark)

Meyer, Iben Helene Coakley; Forkman, Björn

2014-01-01

The nature of the relationship between companion dogs and their owners has important impact on the effect of life for both dog and owner. Identifying factors that affect the dogeowner relationship will assist the understanding of how the successful relationship is achieved and how the less...... successful relationship is mended, with potential benefits for the welfare of both species. In the present study, we investigated the effect of several dog and owner characteristics, including the personality of the dog, on the dogeowner relationship as measured by the Monash Dog Owner Relationship Scale...... (MDORS). Data were collected by inviting owners of dogs that had been tested on the Danish Dog Mentality Assessment (DMA) to answer an online questionnaire. We were able to match 421 owner answers with their dogs’ DMA test results. The questionnaire consisted of the 28 items of the MDORS, as well...

An international corporate governance index

NARCIS (Netherlands)

Martynova, M.; Renneboog, L.D.R.; Wright, M.; Siegel, D.; Keasey, K.; Filatotchev, I.

2013-01-01

This chapter presents a comparative analysis of corporate governance regulatory systems and their development since 1990 in the United States and in 30 European countries. It introduces a proposed methodology that would help create detailed corporate governance indices which describe the primary

EFFECTIVE SCHEMES OF FINANCING MERGERS AND ACQUISITIONS OF INTERNATIONAL CORPORATIONS

Directory of Open Access Journals (Sweden)

Vladimir Momot

2013-10-01

Full Text Available The article considers the question of a choice of the optimum scheme of financing mergers and acquisitions (M&As in the environment of international corporations. Methods and ways of financing integration transactions are considered and key factors and system processes of realization of these transactions are defined.

Corporate Governance in PT Lippo Karawaci Tbk

Directory of Open Access Journals (Sweden)

Retno Kusumastuti

2012-06-01

Full Text Available When mismanagement and misuse run rampant in giant corporations, as in the case of Enron in 2001, good corporate governance becomes mandatory. From the perspective of the agency theory, the separation of capital owners and management must lead to strictly applied good corporate governance. The purpose is to eliminate any disadvantages to the corporation's objective, namely providing added values to all relevant parties. The agency theory also covers two aspects: agency issues and agency costs. The research uses the qualitative approach and data is gathered through extensive interview, secondary data, and bibliography study. Key persons among the sources are selected based on specific criteria. Data validity is obtained through the triangulation technique, and the samples used are PT Lippo Karawaci Tbk and subsidiaries. The results show that governance practices are unique in each corporation, in accordance with their characteristics.

Using an International Medical Advisory Board to guide clinical governance in a corporate refractive surgery model.

Science.gov (United States)

Vukich, John A

2009-07-01

To describe the role played by the International Medical Advisory Board (IMAB) in clinical and corporate governance at Optical Express, a corporate provider of refractive surgery. A review of goals, objectives, and actions of the IMAB. The IMAB has contributed to study design, data analysis, and selection of instruments and procedures. Through interactions with Optical Express corporate and clinical staff, the IMAB has supported management's effort to craft a corporate culture focused on continuous improvement in the safety and visual outcomes of refractive surgery. The IMAB has fashioned significant changes in corporate policies and procedures and has had an impact on corporate culture at Optical Express.

"Like owner, like dog": correlation between the owner's attachment profile and the owner-dog bond.

Science.gov (United States)

Siniscalchi, Marcello; Stipo, Carlo; Quaranta, Angelo

2013-01-01

During recent years, several studies have revealed that human-dog relationships are based on a well-established and complex bond. There is now evidence suggesting that the dog-human affectional bond can be characterized as an "attachment". The present study investigated possible association between the owners' attachment profile assessed throughout a new semi-projective test (the 9 Attachment Profile) and the owner-dog attachment bond evaluated using a modified version of those used in studying human infants: Ainsworth's "strange situation". The findings represented the first evidence for the presence of a correlation between the owners' attachment profile and the owner-dog attachment bond throughout procedure and behavioural analyses involving controlled observations.

Corporate strategy and the organizational structure of companies in international business

Directory of Open Access Journals (Sweden)

Aleksić Ana

2004-01-01

Full Text Available The aim of this paper is to illuminate the importance of corporate strategy and organizational structure as crucial variables for successful international business. We wanted to point out that companies, in order to exploit opportunities in international environment, must develop a high level of consent between the applied strategy and the model of organizational structure. Today all organizations, no matter how big they are, are affected by the international environment and its management must consider very carefully the benefits and costs of alternative strategies and the corresponding models of organizational structure.

The Analysis of a Deviation of Investment and Corporate Governance

OpenAIRE

Shoichi Hisa

2008-01-01

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

"Like owner, like dog": correlation between the owner's attachment profile and the owner-dog bond.

Directory of Open Access Journals (Sweden)

Marcello Siniscalchi

Full Text Available During recent years, several studies have revealed that human-dog relationships are based on a well-established and complex bond. There is now evidence suggesting that the dog-human affectional bond can be characterized as an "attachment". The present study investigated possible association between the owners' attachment profile assessed throughout a new semi-projective test (the 9 Attachment Profile and the owner-dog attachment bond evaluated using a modified version of those used in studying human infants: Ainsworth's "strange situation". The findings represented the first evidence for the presence of a correlation between the owners' attachment profile and the owner-dog attachment bond throughout procedure and behavioural analyses involving controlled observations.

Financial Performance in the Light of Corporate Governance in Polish Family Businesses

Directory of Open Access Journals (Sweden)

Socha Błażej

2017-12-01

Full Text Available The article presents a view (on the basis of theoretical and empirical analysis of corporate governance models used in Polish family businesses through financial performance. The empirical analysis covered a sample of 24,000 Polish family businesses in the period of 2008–2013. The use of linear regression has allowed the authors to verify the hypothesis concerning the occurrence of differences in profitability ratios in groups of family businesses using variant management models and allowed verifying the relationship between the degree of control and involvement of the owners in management and financial performance. The received results, though inconclusive, indicate that the involvement of the owner in the governance process can affect the financial aspect of a business. The prepared empirical analysis and conclusions of the article contribute to a better understanding of the measures taken on management and control decisions; what is more, they can provide guidance to the owners of family businesses in shaping the corporate governance model.

Does Ownership Type Matter for Corporate Social Responsibility?

NARCIS (Netherlands)

Dam, L.; Scholtens, B.

Manuscript Type: Empirical Research Question/Issue: This study examines how different types of owners relate to corporate social responsibility ( CSR). Research Findings/Insights: We use firm-level data for more than 600 European firms from 16 countries and 35 industries for 2005. We find that

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

Piercing the corporate veil in swedish law : points of view de lege lata and de lege ferenda

OpenAIRE

Sundby, Anna

2000-01-01

The basic principle for limited companies is that the owners are not liable for the debts of the company. To protect the creditors of the company, however, a theory of personal liability for the owners has evolved, the so called piercing the corporate veil theory. For decades there have been disagreements wether or not it would be motivated to legislate the theory of piercing the corporate veil, and what this legislation might look like. The basic problems in my essay are: Is there a need to ...

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

Directory of Open Access Journals (Sweden)

T. Diana L. van Aduard de Macedo-Soares

2010-01-01

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

Corporate sustainability and inclusive development: highlights from international business and management research

NARCIS (Netherlands)

Kourula, A.; Pisani, N.; Kolk, A.

Sustainability has attracted increasing attention from business scholars as corporations have started to take more responsibility for their environmental, social, and development impacts. In this review, we focus on the latest sustainability-related research published in the international business

A comparison of possibilities of using methods of internal corporate education - coaching and mentoring

OpenAIRE

Kolmistrová, Aneta

2013-01-01

This thesis examines the application of two educational methods - coaching and mentoring - in an internal corporate education system. Attention is first drawn to the concept of corporate education, while terms such as education effectiveness and procedures of actual implementation are clarified. Thereafter, both examined methods are defined and goals to achieve through these methods are presented. Both methods are then compared, with the emphasis on their similarities and differences. The the...

A critical review of corporate governance reforms in Malaysia

Directory of Open Access Journals (Sweden)

Ahmad Al-Hiyari

2017-03-01

Full Text Available Following the East-Asian financial crisis in 1997 and the corporate accounting scandals, the shareholder’s confidence in the audited financial statements was adversely affected and regulators started to think seriously reforming the existing corporate governance practices. As a result, numerous initiatives were implemented to accelerate improvement of corporate governance practices. One of these initiatives was the Malaysian Code on Corporate Governance (MCCG. The code was derived from the approach applied by the British Hampel Committee, which attempt to mitigate the agency problem between corporate managers and outside owners. This study suggests that the British approach is unsuitable to Malaysian business environment. Particularly, the MCCG that had been lunched since 2011 ignore the uniqueness of Malaysia’s capital market, regulation environment and ownership structure. Therefore, the study recommends that policy makers and other regulators should consider the local business environment when establishing future code on corporate governance.

PROTECTION OF HUMAN RIGHTS AGAINST THE ADVERSE IMPACT OF TRANSNATIONAL CORPORATIONS AND OTHER BUSINESS ENTERPRISES: DILEMMAS OF INTERNATIONAL COMMUNITY

Directory of Open Access Journals (Sweden)

Machoňová-Schellongová Ivana

2015-12-01

Full Text Available There is no doubt about an impact of corporate and business operations on human rights, both positive and negative. Growing influence of corporations, power shift between business and states, as well as the complex nature of corporate governance and transnational operations require international regulations. International community undertook numerous initiatives, the most significant and recent being the United Nations Guiding Principles on Business and Human Rights [2011], embraced by States, corporations and civil society as a “milestone“ in business and human rights agenda. While being a  useful comprehensive set of guidelines, Principles are lacking the legally binding force and any monitoring or complaints mechanism. Therefore, there are growing calls for a legally binding treaty to stipulate clearly human rights obligations of States/businesses vis-à-vis human rights and fill the protection gap for victims of corporate abuses. A newly established working group by the Human Rights Council has started to negotiate terms of reference of such a treaty in June 2015. However, meaningful negotiations are threatened by many factors, including the negative approach of US, EU and other developed States along with the corporate sector advocating for stronger implementation of Principles instead. This article aims to describe efforts of international community to prevent and eliminate a  negative impact of corporate activities on human rights. It shows different approaches and highlights some challenges and dilemmas. It concludes that parallel efforts should be undertaken - to implement the Principles and to negotiate an international treaty – in order to improve protection against an adverse impact of corporate operations on human rights. As for the Czech Republic, it is suggested to embark on the elaboration of the National Action Plan, thus providing for an opportunity to discuss implementation of the Principles among all the

Corporate Governance: The Impact on the Role, Position, and Scope of Services of the Internal Audit Function

NARCIS (Netherlands)

L. Paape

2007-01-01

textabstractCorporate scandals during the last decade fostered many Corporate Governance reports. These reports aimed at restoring checks and balances in companies to prevent fraudulent behaviour and restore public trust. One of the functions active in many organizations is Internal Audit. This

Business Students' Perceptions of Corporate Social Responsibility

Science.gov (United States)

Fitzpatrick, Julie

2013-01-01

Corporate social responsibility (CSR) is a key element of today's Business school curricula. Proponents of CSR have argued that a business has an obligation to balance the interests of its many stakeholders. Critics of CSR, however, have argued that a business has an obligation only to its owners--its shareholders. In this paper I examined the…

The international Finance Corporation and financing of sustainable energy

International Nuclear Information System (INIS)

Younger, D.R.

1999-01-01

The International Finance Corporation (IFC), a member of the World Bank Group, is the largest multilateral source of loan and equity financing for private sector projects in the developing world. IFC participates in an investment only when it can make a special contribution that complements the role of market operators. Since its founding 40 years ago, IFC has provided more than $18.8 billion in financing for 1,706 companies in developing countries. Its share capital is provided by its 170 member countries, which collectively determine its policies and activities. Strong shareholder support and a substantial paid-in capital base have allowed IFC to raise funds for its lending activities through its triple-A rated bond issues in international financial markets. (orig.)

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...

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...

CORPORATE SOCIAL RESPONSIBILITY IN THE AUTOMOBILE INDUSTRY IN SLOVAK REPUBLIC

Directory of Open Access Journals (Sweden)

Jana Vicianová

2011-01-01

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

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.

Sex Differences in the Reciprocal Relationships between Mild and Severe Corporal Punishment and Children's Internalizing Problem Behavior in a Chinese Sample

Science.gov (United States)

Xing, Xiaopei; Wang, Meifang

2013-01-01

The study aimed to investigate the sex differences in the reciprocal relations between parental corporal punishment and child internalizing problem behavior in China. Four hundred fifty-four Chinese elementary school-age children completed measures of their parental corporal punishment toward them and their own internalizing problem behavior at…

Building-owners energy-education program. Final report

Energy Technology Data Exchange (ETDEWEB)

1981-12-01

The objectives of the program are to develop and test market a cogent education program aimed specifically at building owners to help them be more decisive and knowledgeable, and to motivate them to direct their managers and professionals to implement a rational plan for achieving energy conservation in their commercial office buildings and to establish a plan, sponsored by the Building Owners and Managers Association International (BOMA) to implement this educational program on a nation-wide basis. San Francisco, Chicago, and Atlanta were chosen for test marketing a model program. The procedure used in making the energy survey is described. Energy survey results of participating buildings in San Francisco, Chicago, and Atlanta are summarized. (MCW)

USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE

Directory of Open Access Journals (Sweden)

Farcas Teodora Viorica

2015-07-01

Full Text Available The topic of corporate reporting is very actual being subject of preoccupation of the main international regulatory and professional organisms in the accounting area. Hence, our study targets a priority research area. Its main objective is to discuss the concept of user needs and to emphasize how the needs of users of corporate financial reports have developed in time and how these needs are the main factors influencing the actual changes in the framework of the corporate reporting. In the nowadays society of knowledge, characterized by the variety and growing needs of corporate reports users, the regulatory organism are trying to respond. During time the concept of user of corporate reporting, referring here at financial reporting has changed from the owner of the business, to the manager and nowadays to a larger category of users. From the seven categories of users identified in 1975 by the Accounting Standard Steering Committee (investors, creditors, employees, the group of business partners, the state authority and the public, the most important seem to be the ones representing the capital providers. Analysing the latest IASB and the IIRC conceptual framework we could observe that both have a decision usefulness objective. Therefore, their main objective is to guide companies to make available reports that will help capital providers in the decision process. IR is considered to be a further step in the corporate reporting, therefore, by analysing it conceptual framework we observed how the needs also of the other categories of users are to be accomplished by using this type of reports. Also IR comes as a continuation/response of IASB framework, which recognizes its limits in the first paragraphs, saying that the financial information supplied by the companies in accordance with the framework is not sufficient and that the users’ needs to consult also other pertinent materials. Thus, the IR is composed from financial and non- financial

The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies

Directory of Open Access Journals (Sweden)

Ionel BOSTAN

2010-02-01

Full Text Available Recent financial scandals have demonstrated that the risk of accounting fraud may be vague in any type of economic system. In this context, transparency of information, indispensable element for competitiveness in the market is an efficient operation of systems of corporate governance and especially of control systems. All these must be appropriate in the legislation in terms of external information. The issue of governance will thus be seen as a fundamental pillar against pressures which induce at the fraud as a result of lack of transparency of information flows. In all models of corporate governance, external regulations cover a primary role in ensuring the effectiveness of controls, but remain central the responsibility of entities to adopt a virtuous mechanism as an internal control profile. An example in this sense of "best practice" may be represented by the multinational companies that have known to harmonize the national rules with the typical instruments of other models of governance. The authors have established that the main objective in this work is the evaluation model of governance already existing in a group of companies in accordance with the principles of corporate governance. In the first part of the work it was made a comparitive analysis between the models of corporate governance, focusing on the role of transparency of communication, the primary tool in prevention of frauds, the link between information and prevention of frauds being independent of the model of corporate governance adopted, by the structure of organization and the control mechanisms. The work continued throughout the first part, with the role of internal audit in preventing the accounting fraud, given that any type of government, regardless of how it is configured and the reference market in which we find, to be considered efficiently must provide an appropriate control mechanisms, able to intervene in critical situations and to protect the interests of all

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....

26 CFR 1.11-1 - Tax on corporations.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax on Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax...

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...

Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform

OpenAIRE

Seppo Kari; Hietala; Harri

2006-01-01

This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the current full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of dividends from CHCs. The analysis indicates that the change in the CHC?s cost of capital depends on...

ROLE OF INTERNATIONAL MERGERS AND ACQUISITIONS IN CORPORATE INTEGRATION

Directory of Open Access Journals (Sweden)

Lucia P. BLĂJUȚ

2015-04-01

Full Text Available This paper highlights the role of international mergers and acquisitions in corporate integration. The factors that stimulate mergers and acquisitions activities bring real changes in the world economy. Mergers and acquisitions are a form of expansion: mergers can take place either as a statutory merger or consolidation and minority, majority or full acquisitions dominate the international market. It is very important to not confuse the meaning of the two terms. Multinational companies are forced by the competitive environment to adopt new strategies to penetrate a particular market and decrease the position of competition on global market or to counteract competitor action on the other market. Cross-border M and A is functionally classified in horizontal, vertical, concentric and conglomerate. The balance between these types of M and A has been changing over time and the distinction among these four categories is not always clear-cut.

Beyond the 100 acre wood : In which international human rights law finds new ways to tame global corporate power

NARCIS (Netherlands)

Augenstein, Daniel; Kinley, David

2015-01-01

States and corporations are being forced out of their comfort zones. A consensus is building among international human rights courts and committees that states can and will be held accountable for overseas human rights abuses by corporations domiciled in their respective territories. The authors

The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries

OpenAIRE

Ali, Eid Ashry Gaber

2013-01-01

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University. The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country corporate tax practice. The aim is to assess the effectiveness of the CCCTB vis-à-vis third countries, with Egypt as a practical example. The CCCTB has the potential to reduce corporate tax obstacles faced by businesses in the EU in having to comp...

Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform

OpenAIRE

Hietala, Harri; Kari, Seppo

2005-01-01

This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of dividends from CHCs. The analysis indicates that the change in the CHC’s cost of capital depends on the mar...

"Like Owner, Like Dog": Correlation between the Owner's Attachment Profile and the Owner-Dog Bond

OpenAIRE

Siniscalchi, Marcello; Stipo, Carlo; Quaranta, Angelo

2013-01-01

During recent years, several studies have revealed that human-dog relationships are based on a well-established and complex bond. There is now evidence suggesting that the dog-human affectional bond can be characterized as an "attachment". The present study investigated possible association between the owners' attachment profile assessed throughout a new semi-projective test (the 9 Attachment Profile) and the owner-dog attachment bond evaluated using a modified version of those used in studyi...

26 CFR 1.1563-1 - Definition of controlled group of corporations and component members and related concepts.

Science.gov (United States)

2010-04-01

... the voting power or value of at least one of the other corporations, P is treated as the owner of... corporation if— (A) Stock possessing at least 80 percent of the total combined voting power of all classes of... options) stock possessing at least 80 percent of the total combined voting power of all classes of stock...

Success and anomy of the corporal

Directory of Open Access Journals (Sweden)

Larisa Viktorovna Efimova

2015-11-01

Full Text Available The success and its anomichny manifestation in modern society becomes object of research of article. The success represents material prosperity and high position of the person in society, but ways of its achievement connected with knowledge, professionalism, working capacity, ability to make decisions and creativity are held back, negatively affecting interpretative practicians of a phenomenon mass consciousness. In the most Russian society the anomichnost of a state in which the dialectic interrelation of its social and individual modes is highlighted is found today. The anomy acts as an indicator of a mismatch of the purposes and standards of life, causing violations traditional, standard правовового, axiological. And individual acts as the most indicative illustration of an anomichnost of the social corporal as a component of modern success. The corporality is located in a discourse sexual today that involves artificial transformations of a body and as a result brings to a body/corporality razjyatiya from the owner. The success anomichnost situation by means of corporal transformations demands revival reflexive, traditional, moral and legal, restrictions manipulative the practician of mass media.

Forest owners' timber sales satisfaction

International Nuclear Information System (INIS)

Pammo, R.; Ripatti, P.

2003-01-01

The TTS Institute has carried out a study concerning forest owners' timber sales. The material was collected in 2002 via a mail inquiry that targeted forest owners who sold timber during the years 1997-1999 and 1999-2002. Three quarters of the forest owners sold timber to the same timber buying company during both periods of 1997-1999 and 1999-2002. The most important reasons for selling to the same buyer were that they purchased all timber assortments, reliability and good timber price. Mainly the same reasons also applied when changing the timber buying company. The most sensitive groups to changing timber buyer were 60-69 year old, entrepreneurs, men, and owners of forest holdings between 20-29 hectares, owners of inherited forests and joint forest ownerships. The forest owners assessed the timber buying company's operations and its staff on the basis of the last timber sale. The forest owners gave best values for the timber buyer's reliability, the purchase of all timber assortments and the timber buyers' reputation. The worst values were given for cross-cutting and response to complaints. No less than 95 percent of forest owners were prepared to recommend their timber trade partner to acquaintances, friends or other forest owners. Yet only half of the forest owners recognized that their last timber sale experience would not affect which company will be selected for the nest timber sale process

Survey of owner motivations and veterinary input of owners feeding diets containing raw animal products

Directory of Open Access Journals (Sweden)

Stewart K. Morgan

2017-03-01

Full Text Available Background The practice of feeding of diets containing raw animal products (RAP to pets (dogs and cats is discouraged by veterinary organizations and governmental public health organizations. Nevertheless, the practice of feeding RAP to pets is increasing in popularity. Pet owner motivations for feeding RAP diets to pets have not been explored and the benefits of RAP diets remain largely anecdotal. We hypothesized that pet owners feeding RAP diets would not rely on veterinary advice in choosing their pet’s diet. We also hypothesized that these owners would have lower levels of trust in veterinary advice with respect to nutrition relative to pet owners not feeding RAP. Methods An anonymous web-based survey was developed to identify pet owner motivations for feeding RAP diets, and to characterize the veterinarian-client relationships of individuals feeding RAP diets. Results There were 2,337 respondents and 2,171 completed surveys. Of survey respondents, 804 reported feeding RAP at the time of the survey. While 20% of pet owners feeding RAP relied on online resources to determine what or how much RAP to feed, only 9% reported consulting with a veterinarian in making decisions about feeding RAP. Pet owners feeding RAP reported lower levels of trust in veterinary advice both ‘in general’ and ‘with respect to nutrition’ than pet owners not feeding RAP. Most pet owners reported that a discussion regarding their pet’s nutrition does not occur at every veterinary appointment. Discussion Pet owners feeding a RAP diet have lower trust in veterinary advice than pet owners not feeding a RAP diet. Owners feeding RAP are more reliant on online resources than their own veterinarian in deciding what and how much RAP to feed. Pet owners perceive that nutrition is not discussed at most veterinary appointments. Therefore, there is room for improvement in the veterinarian-client communication with regards to nutrition.

75 FR 38017 - Airworthiness Directives; McDonnell Douglas Corporation Model DC-9-10 Series Airplanes, DC-9-30...

Science.gov (United States)

2010-07-01

... Airworthiness Directives; McDonnell Douglas Corporation Model DC- 9-10 Series Airplanes, DC-9-30 Series... previously to all known U.S. owners and operators of the McDonnell Douglas Corporation airplanes identified... INFORMATION: On July 15, 2009, we issued AD 2009-15-16, which applies to all McDonnell Douglas Model DC-9-10...

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…

Division of Cyber Safety and Security Responsibilities Between Control System Owners and Suppliers

OpenAIRE

Skotnes , Ruth

2016-01-01

Part 2: CONTROL SYSTEMS SECURITY; International audience; The chapter discusses the important issue of responsibility for information and communications technology (ICT) – or cyber – safety and security for industrial control systems and the challenges involved in dividing the responsibility between industrial control system owners and suppliers in the Norwegian electric power supply industry. Industrial control system owners are increasingly adopting information and communications technologi...

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....

Forest owners as fuelwood sellers

International Nuclear Information System (INIS)

Ripatti, P.

2003-01-01

Background features, goals of forest ownership, and forestry behaviour of forest owners who sell fuelwood are considered. The study is based on a sample of 4819 forest holdings collected by mail-inquiry in the 1999. The fuelwood assortments have not been segmented in the data, but fuelwood rerers to chopped firewood, poles, split firewood and chips sold during the period 1994-98. Also, the data does not bring out whether the forest owner has sold his or hers fuelwood straight to the end-user or to a professional trading merchant. The amount of forest owners who sold fuelwood at least once in the years 1994-98 was 33 000, i.e., 11 per cent of all private forest owners. The average sale quantity of fuelwood was 27 stacked cubic metres. The total amount sold fuelwood was 0.9 million stacked cubic metres or approximately 0.6 million solid cubic metres per year. The average size of forest holdings of forest owners who sell firewood was 59 hectares, so they clearly owned larger holdings than on average. The proportion farmers, men and owners who live in rural areas more often were also greater than on average. In addition, proportions of multiobjective, owners who underline both monetary and amenity benefits of their forest ownership, and self-employed forest owners, owners who underline timber sale revenues and self-employment opportunities in their forests, were greater than on average. As a timber sellers and as a silvicultural actors owners who sold fuelwood can be described as a self-initiating and active group of private forest owners. No less than 90 per cent of them made at least one commercial timber sale, and two-thirds at least one delivery sale in the years 1994-98. In addition, 58 per cent of forest holdings owned by fuelwood sellers carried out tending of young stands, and 60 per cent had harvested energy wood. These proportions were clearly greater than for forest holdings as an average. (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

Private timberland owners of Michigan, 1994.

Science.gov (United States)

Earl C. Leatherberry; Neal P. Kingsley; Thomas W. Birch

1998-01-01

Identifies and profiles Michigan's private timberland owners. Estimates the number and distribution of private timberland owners by owner attitudes and objectives concerning forest ownership, management, and use. Provides 45 tables relating to owner and property characteristics for the state and its four survey units.

26 CFR 301.6062-1 - Signing of corporation returns.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

Evaluation of owner attachment to dogs on the basis of whether owners are legally considered guardians of their pets.

Science.gov (United States)

Helms, Timothy D; Bain, Melissa J

2009-04-01

To evaluate whether dog owners who are legally considered guardians are more attached to their dogs than those who are not. Cross-sectional study. Dog owners from northern California. 274 dog owners completed a standardized survey while visiting full-service veterinary and mobile vaccination clinics in a city in which dog owners were legally designated as owner/guardian and in another city in which no such designation was made. Degree of owner attachment to their dog was assessed with a standardized scale. The degree to which owners were attached to their dog was associated with city of residence, owner age, and whether owners were completely satisfied with their dog's behavior. Owners residing in the guardian city had a lower attachment score. There was no significant difference in the percentage of dogs vaccinated against rabies in each city, nor was there any difference in the percentage of licensed dogs. Attachment scores did not differ between participants who visited mobile versus free-standing clinics. Owners with > 1 dog in their household reported a higher degree of attachment to the study dog than did owners of 1 dog. Dog owners residing in a city where owners were legally designated as an owner/guardian were no more attached to their dog than those living in a city without such a designation. Although results did not indicate a negative impact of the term guardian, its use was not associated with an enhanced bond between owner and dog.

ICT and international corporate taxation: tax attributes and scope of taxation

OpenAIRE

Schäfer, Anne; Spengel, Christoph

2002-01-01

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is n...

Tuning Organizational Values on Job Satisfaction: The Case of International Manufacturing Corporation

OpenAIRE

Elina KALLAS; Pille MOTSMEES; Anne REINO

2010-01-01

The aim of the article is to find how perception of values is related to job satisfaction on an example of international manufacturing service corporation providing provides manufacturing services for the global customers. The study was carried out in 2009 and 1180 employees from seven factories located in six countries participated in the survey that focused on different aspects of job satisfaction and perceived organizational values. Results imply that job satisfaction of employees from dif...

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?...

Internal corporate governance and the use of IPO over-financing: Evidence from China

Directory of Open Access Journals (Sweden)

Xin Xu

2012-09-01

Full Text Available In this paper, we describe how Shenzhen A-share listed companies used funds raised in over-financed IPOs during the 2006–2010 period. In exploring the relationship between internal corporate governance and the use of funds raised in over-financed IPOs, we find that the use of such funds to engage in severe over-investment behavior is prevalent among listed companies. Reasonable internal corporate governance mechanisms can effectively alleviate over-investment problems listed companies encounter in using funds raised in over-financed IPOs. However, the same individual serving as both chairman and CEO leads to funds raised in over-financed IPOs being over-invested. Moreover, executives driven by high levels of monetary compensation are more likely to use funds raised in such IPOs to engage in over-investment. We find that improving the balance of power between shareholders will help alleviate the over-investment of excess IPO funds. In addition, the over-investment problem is less severe in state-controlled listed companies than in their non-state-controlled listed counterparts. This study provides policy recommendations for Chinese securities regulators to ensure listed companies use funds raised in over-financed IPOs both rationally and effectively.

Financing energy projects: experience of the International Finance Corporation

International Nuclear Information System (INIS)

Bond, Gary; Carter, Laurence

1995-01-01

This paper provides an overview of the recent trend towards private ownership and financing of power projects in the developing countries, focusing on the role played by both private and public agencies in meeting the large financing challenges. The paper draws upon the operational experience of the International Finance Corporation, which has been involved in the financing of more than 30 private power projects in the developing countries over the past three decades. Among the issues that affect implementation of private power projects is the balancing of risk and reward to equity investors and to commercial lenders. The paper discusses the principal sources of risk and the strategies used to manage them. A related issue is the competition for capital on the international markets, and the techniques that are being devised to bring more finance to the power sector. Finally, the paper considers the role of government in bringing private investors to the power sector, and the approaches being adopted to balance the needs of investors with the needs of the public. (author)

78 FR 49254 - Foreign-Trade Zone 84-Houston, Texas; Application for Subzone; Toshiba International Corporation...

Science.gov (United States)

2013-08-13

... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-77-2013] Foreign-Trade Zone 84--Houston, Texas; Application for Subzone; Toshiba International Corporation; Houston, Texas An application has been submitted to the Foreign-Trade Zones (FTZ) Board by the Port of Houston Authority, grantee of FTZ 84...

Can an Internal Locus of Control and Social Support Reduce Work-Related Levels of Stress and Strain?: A Comparative Study Between Spanish Owners and Managers.

Science.gov (United States)

Ariza-Montes, Antonio; Leal-Rodríguez, Antonio L; Rodríguez-Félix, Lucía; Albort-Morant, Gema

2017-09-01

The aim of this article is to assess the role played by both individual and contextual factors in reducing the manager's levels of stress and strain within the workplace setting. This article also highlights the manager's locus of control (LOC) as an internal factor and emphasizes the social support variable as a contextual factor. We use a sample of 332 respondents belonging to Spanish manufacturing and services firms and a structural equation modeling technique (partial least squares path modeling). The results reveal that there are significant differences between managers and owners about stress-strain relationship. The study provides support for the literature on stress management, which emphasizes the importance of a LOC and social support in influencing stress and strain between managers and owners.

The forest-land owners of Maryland

Science.gov (United States)

Neal P. Kingsley; Thomas W. Birch

1980-01-01

Ninety perrent of the commercial forest land in Maryland--2,280,000 acres-is in the hands of some 95,800 owners. Eighty-seven percent of these owners are individuals. The average individual owner is middle aged, well educated, relatively affluent, and from a rural or farm background. Twenty-two percent of the private owners have harvested timber from their land. These...

26 CFR 1.993-5 - Definition of related foreign export corporation.

Science.gov (United States)

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-5... international sales corporation described in paragraph (b) of this section, (ii) It is a real property holding...) Foreign international sales corporation—(1) In general. A foreign corporation is a foreign international...

Corporate Fraud and Internal Control: A Framework for Prevention. By Richard E. Cascarino, Wiley, 2013; 388 Pages. Price £50.00 / €60.00, ISBN 978-1-1183-0156-2

Directory of Open Access Journals (Sweden)

Shu-Kun Lin

2013-02-01

Full Text Available The publication Corporate Fraud and Internal Control contains essential guidance for companies to examine and improve their fraud programs: Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know". Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. 

76 FR 66239 - Effect of Election on Corporation

Science.gov (United States)

2011-10-26

... Effect of Election on Corporation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code...

Corporate taxation in Iceland and the international challenge

Directory of Open Access Journals (Sweden)

Agnarsdóttir Fjóla

2014-11-01

Full Text Available This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.

Corporate Accountant | IDRC - International Development Research ...

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

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

The Suggestion of Some Comparative European Group Corporate Governance Standards after Financial Crisis, Corporate Scandals and Manipulation

OpenAIRE

Dinh Tran Ngoc, Huy

2016-01-01

In past few years, corporate scandals and bankruptcy in US and Europe and other parts of the world show some certain evidence on weak corporate governance, weak internal control system and weak audit. Though there are a few researches which have been done in the field of international corporate governance standards, we believe that this field with more rooms to explore. Therefore, this paper chooses a different analytical approach and among its aims is to give some systematic opinions. Fir...

Social referencing in dog-owner dyads?

Science.gov (United States)

Merola, I; Prato-Previde, E; Marshall-Pescini, S

2012-03-01

Social referencing is the seeking of information from another individual to form one's own understanding and guide action. In this study, adult dogs were tested in a social referencing paradigm involving their owner and a potentially scary object. Dogs received either a positive or negative message from the owner. The aim was to evaluate the presence of referential looking to the owner, behavioural regulation based on the owner's (vocal and facial) emotional message and observational conditioning following the owner's actions towards the object. Most dogs (83%) looked referentially to the owner after looking at the strange object, thus they appear to seek information about the environment from the human, but little differences were found between dogs in the positive and negative groups as regards behavioural regulation: possible explanations for this are discussed. Finally, a strong effect of observational conditioning was found with dogs in the positive group moving closer to the fan and dogs in the negative group moving away, both mirroring their owner's behaviour. Results are discussed in relation to studies on human-dog communication, attachment and social learning.

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.

International oil and gas strategies: corporate planning in the new world order

International Nuclear Information System (INIS)

Burns, T.G.

1996-01-01

The corporate planning process at Chevron Overseas Petroleum Inc. was totally revamped 5 years ago. The company's international exploration and production activities have forced them to recognize that business objectives and strategic plans must be aligned. The planning process described here involves staff groups from the departmental level up to the top of the organization, each providing input to goals and objectives. New venture planning, project approval, the role of technology transfer, and most importantly, the changing role of managing people resources, were discussed. With regard to 'people management' the need for team players, a variety of technical, linguistic, entrepreneurial, and technology transfer skills, adaptability, cultural awareness, and mobility, have been identified as the key ingredients for all successful players in the international arena

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...

Corporate Governance Against Recommendations: The Cases of the Strong Executive and the Strong Ownership

Directory of Open Access Journals (Sweden)

Král Pavel

2012-09-01

Full Text Available There are several basic configurations of corporate governance according to the separation of ownership and control (Jensen’s theory. Effective governance is described as a situation whenan owner (or group of owners keeps the right to ratify and monitor strategic decisions while management has the right to initiate and implement those decisions. There are two particular situations how this recommendation is partially broken and both situations are linked to CEO duality. The first case happens when an owner loses or does not exercise the right to monitor management of the organization and is termed as the strong executive. The second case is calledthe strong ownership and is distinguished by an owner taking over implementations of the decisions. The focus of the study was to explore particularly configurations of the strong executive and the strong governance. A mixed method research design was chosen to explore the differences between the basic governance configurations. The sample was chosen by purposive sampling and covered a hundred for-profit organizations of all size and from all sectors of economy.The data were collected through interviews with representatives, mainly members of top management. We revealed that both of these configurations can bear good corporate performance but also bigger risks. The strong executive is typical for organizations with dispersed ownership or a publicly owned organization and the performance of the organization is fully dependent on competencies but also personalities of managers. This configuration contains a high risk of misuse of authority. The strong ownership is effective in small organizations while in a larger organization leads to an overexertion of owners and low performance because they usually faceproblems to keep focus on the strategic issues of the organization.

Revisiting the Complexities of Corporate Branding

DEFF Research Database (Denmark)

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

2013-01-01

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

THE OWNERSHIP STRUCTURE AS A CORPORATE GOVERNANCE MECHANISM IN SERBIAN HOTELS

Directory of Open Access Journals (Sweden)

Pero Petrovic

2010-06-01

Full Text Available This article analyses the development in Serbien tourism sector during the last decade. The article is focused on the ownership structure and company performance in the light of corporate governance theory and the actuel privatisation process. Previous research has proven that Serbien state is a poor and pasive owner,whereas private owners and amployees are more active and more interested in their company’s economic performance. This article shows that the transition to private ownership in the Serbian hotels sector has not been finished. Consequently, state-owned and investment funds remain important owners of Serbien hotels. The financial performance of hotel companies is below average in the economy and can be correlated with the current ownership structure. Since the current ownership structure has a negative impact on the hotel sector competitiveness, an ownership change is needed to boost the sector’s competitivensess and the competitivensess of Serbia as tourist destination.

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...

Marketing practices of vapor store owners.

Science.gov (United States)

Cheney, Marshall; Gowin, Mary; Wann, Taylor Franklin

2015-06-01

We examined the marketing strategies for local vapor stores in a large metropolitan area in Oklahoma. Vapor store owners or managers (n = 33) participated in individual interviews regarding marketing practices in 2014. We asked owners about their marketing strategies and the groups they targeted. We transcribed the interviews and analyzed them for themes. Store owners used a variety of marketing strategies to bring new customers to their stores and keep current customers coming back. These marketing strategies showed many parallels to tobacco industry strategies. Most owners engaged in some form of traditional marketing practices (e.g., print media), but only a few used radio or television advertising because of budget constraints. Owners used social media and other forms of electronic communication, pricing discounts and specials, and loyalty programs. Owners also had booths at local events, sponsored community events, and hosted them in their stores. Owners attempted to target different groups of users, such as college students and long-term smokers. Local vapor store marketing practices closely resemble current and former tobacco industry marketing strategies. Surveillance of marketing practices should include local and Web-based strategies.

Marketing Practices of Vapor Store Owners

Science.gov (United States)

Gowin, Mary; Wann, Taylor Franklin

2015-01-01

Objectives. We examined the marketing strategies for local vapor stores in a large metropolitan area in Oklahoma. Methods. Vapor store owners or managers (n = 33) participated in individual interviews regarding marketing practices in 2014. We asked owners about their marketing strategies and the groups they targeted. We transcribed the interviews and analyzed them for themes. Results. Store owners used a variety of marketing strategies to bring new customers to their stores and keep current customers coming back. These marketing strategies showed many parallels to tobacco industry strategies. Most owners engaged in some form of traditional marketing practices (e.g., print media), but only a few used radio or television advertising because of budget constraints. Owners used social media and other forms of electronic communication, pricing discounts and specials, and loyalty programs. Owners also had booths at local events, sponsored community events, and hosted them in their stores. Owners attempted to target different groups of users, such as college students and long-term smokers. Conclusions. Local vapor store marketing practices closely resemble current and former tobacco industry marketing strategies. Surveillance of marketing practices should include local and Web-based strategies. PMID:25880960

Methods of Raising Funds for Purchasing of New Cruise Ships by International Corporations

Directory of Open Access Journals (Sweden)

Kizielewicz Joanna

2017-06-01

Full Text Available The world’s cruise corporations regularly purchase large, luxurious cruise ships. In accordance with the Cruise Line International Association, 33 new ocean cruise ships will be available on the market by 2020. These types of capital expenditures are associated with large financial outlays of up to $ 1 billion. The leading cruise corporations are not able to finance purchases of new units with their own resources and therefore look for different solutions. Available publications focus mainly on issues related to purchasing cargo ships, not cruise ships. The objective of the article is to identify sources of funding of new cruise ships. Our analysis identifies the average capital expenditure associated with purchasing new cruise ships and factors that influence it. The most popular methods for raising such capital are also provided. Our research methodology relies on data exploration method, a desk research method and comparative analysis.

ANALISIS PENGARUH MEKANISME INTERNAL DAN EXTERNAL CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DAN KEBIJAKAN DIVIDEN PERUSAHAAN (Studi Empiris Pada Perusahaan Go Publik di Pasar Modal Indonesia

Directory of Open Access Journals (Sweden)

Christiana Fara Dharmastuti

2015-04-01

Dividend policy is an interesting topic to be discussed despite the fact that there are contentious arguments on theories about dividend. In this research dividend policy will be viewed through the agency theory by considering the effect of the company's corporate governance, in particular through the separation mechanism of internal and external corporate governance (Gillan, 2006 which are mediated by profitability. The study was conducted by all non-financial companies at the Indonesia Stock Exchange from 2007 to 2010. AMOS 16.0 program is used in estimating the completion path model and testing hypotesis. The results shows that the mechanisms of internal corporate governance via the existence of independent commissioner and executive compensation can not significantly influence the company's financial performance, while mechanisms of external corporate governance as measured by the stability and the percentage of institutional ownership significantly influence the companys financial performance. This indicates that the external corporate governance has a greater power to monitor and influence the financial policies of the company.

Towards phronetic knowledge for strategic planning in corporate real estate management: A real options approach

NARCIS (Netherlands)

van Reedt Dortland, Maartje; Voordijk, Johannes T.; Dewulf, Geert P.M.R.

2014-01-01

Purpose – The objective of this paper is to provide insights about the potential of real option thinking for corporate real estate management (CREM) from the owner-user perspective. A promising approach to classifying and evaluating flexibility in real estate is the real options approach. Most

46 CFR 67.70 - Original owner.

Science.gov (United States)

2010-10-01

... 46 Shipping 2 2010-10-01 2010-10-01 false Original owner. 67.70 Section 67.70 Shipping COAST GUARD... Acceptable Title Evidence; Waiver § 67.70 Original owner. The builder's certification described in § 67.99 serves as evidence of the original owner's title to a vessel. ...

Assistant Corporate Secretary | IDRC - International Development ...

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

Oversees management of planning for Board, Board committee and CMC ... within a reasonable time following each meeting, as the corporate recording ... a roster of all current Board members and their skill sets, with a view to identifying skills ...

Discourse analysis: Conversational analysis of the internal conversation in Oracle Corporation Malaysia

Directory of Open Access Journals (Sweden)

Marwa Marwa

2017-07-01

Full Text Available This study highlights the internal conversation which takes place in Oracle CorporationMalaysia. Through the study, it will be shown how conversational analysis is used toanalyze the transcription of a telephone conversation between Oracle staffs. The analysisof the transcriptions will apply a few basic concepts of conversational analysis; turntakingorganization, and the adjacency pair. The objective of the study is to find out howthe internal conversations takes place by focusing on the conversation itself, that is, theconversational structures spontaneously produced by people during talk ranging fromturn-taking strategies, how topics are introduced, conversation closings and so on. Bylooking in detail at such talk, we can gain a detailed understanding of how the staffs seethemselves in relation to the company that influence their daily lives.Keywords: conversational analysis, turn-taking, adjacency pairs

77 FR 38039 - Corporation for Travel Promotion (dba Brand USA)

Science.gov (United States)

2012-06-26

... DEPARTMENT OF COMMERCE International Trade Administration Corporation for Travel Promotion (dba Brand USA) AGENCY: International Trade Administration, Commerce. ACTION: Notice of an opportunity for... Corporation for Travel Promotion (Board) (dba Brand USA). The purpose of the Board is to guide the Corporation...

26 CFR 1.9002-6 - Acquiring corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

Corporate Governance And International Financial Reporting Reference (Ifrs

Directory of Open Access Journals (Sweden)

Gheorghe Lepadatu

2011-05-01

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

Corporate taxation in Denmark and the international challenge

Directory of Open Access Journals (Sweden)

Holst Anna

2014-11-01

Full Text Available We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting.

Understanding International Product Strategy in Multinational Corporations through New Product Development Approaches and Evolution

OpenAIRE

Liu, Yang; Shi, Yongjiang

2017-01-01

International product strategy regarding global standardisation and local adaptation is one of the challenges faced by multinational corporations (MNCs). Studies in this area have tested the antecedents and consequences of standardisation/adaptation, but lack a new product development (NPD) perspective. In this study, we explore how product standardisation/adaptation is determined in the NPD context. Through a qualitative case study of four MNCs, we found three NPD approaches: multi-local, ad...

Family forest owners and federal taxes

Science.gov (United States)

John L. Greene; Brett J. Butler; Paul F. Catanzaro; Jaketon H. Hewes; Michael A. Kilgore; David B. Kittredge; Zhao Ma; Mary L. Tyrrell

2014-01-01

Focus groups were conducted with family forest owners to investigate the effect of government tax policies on their decisions regarding their land. Two groups each were held in New Hampshire, South Carolina, Alabama, Wisconsin, and Washington, USA, one with owners enrolled in the state preferential property tax program for forested land and one with owners who were not...

Owners' direct gazes increase dogs' attention-getting behaviors.

Science.gov (United States)

Ohkita, Midori; Nagasawa, Miho; Kazutaka, Mogi; Kikusui, Takefumi

2016-04-01

This study examined whether dogs gain information about human's attention via their gazes and whether they change their attention-getting behaviors (i.e., whining and whimpering, looking at their owners' faces, pawing, and approaching their owners) in response to their owners' direct gazes. The results showed that when the owners gazed at their dogs, the durations of whining and whimpering and looking at the owners' faces were longer than when the owners averted their gazes. In contrast, there were no differences in duration of pawing and likelihood of approaching the owners between the direct and averted gaze conditions. Therefore, owners' direct gazes increased the behaviors that acted as distant signals and did not necessarily involve touching the owners. We suggest that dogs are sensitive to human gazes, and this sensitivity may act as attachment signals to humans, and may contribute to close relationships between humans and dogs. Copyright © 2016 Elsevier B.V. All rights reserved.

Corporate Finance In Europe Confronting Theory With Practice

NARCIS (Netherlands)

D. Brounen (Dirk); A. de Jong (Abe); C.G. Koedijk (Kees)

2004-01-01

textabstractIn this paper we present the results of an international survey among 313 CFOs on capital budgeting, cost of capital, capital structure, and corporate governance. We extend previous results of Graham and Harvey (2001) by broadening their sample internationally, by including corporate

The forest-land owners of Kentucky

Science.gov (United States)

Thomas W. Birch; Douglas S. Powell

1978-01-01

Ninety-two percent of the commercial forest land in Kentucky--11 million acres--is in the hands of some 455,600 private owners. Ninety-four percent of these owners are individuals. The "average" individual owner is in late middle age, has little formal education, receives a modest income, has a farm or rural background, has owned his woodland more than 10...

Risk Management: Coordinating Corporate Investment and Financing Policies

OpenAIRE

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

1992-01-01

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

FINANCING THE NEEDS AND GROWTH OF COMPANIES BY ISSUING CORPORATE BONDS

Directory of Open Access Journals (Sweden)

MERI BOSHKOSKA

2016-04-01

Full Text Available Financing through the capital market has many advantages over other types of external financing companies such as avoiding dependence on bank credits, access to a wider base of investors, collecting a relatively large amount of asset as well as longer maturity dates. The companies need to secure additional financial assets so they can maintain the current liquidity, as well as for their development and growth. These assets can be taken from internal as well as external financial sources. The purpose of this paper is to analyze the most common source which Macedonian companies use for financing for their current and developmental activities. Special emphasis is placed on how familiar Macedonian companies are with the process of bonds issuance for financing their working processes and how much they use it. The basic instrument for data collection was a questionnaire that was designed in three categories with 25 questions in order to be able to collect information about which is the most common financial source that surveyed companies prefer and how many of them are familiar and use the process of issuing corporate bonds. The results indicates that Macedonian corporate bonds market is undeveloped which is verified by the fact that company’s managers and owners are unprepared and unfamiliar with the advantages and procedure of bond issuance.

Corporate strategic branding: How country and corporate brands come together

OpenAIRE

Đorđević Bojan

2008-01-01

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

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

International Experience of the Development of Corporate Social Responsibility: Comparative Analysis of the Influence of the State

Directory of Open Access Journals (Sweden)

Maria Rybalko

2016-09-01

Full Text Available The paper aims to provide analysis of the international experience of the development of corporate social responsibility (CSR and to provide stimulation methods used by the state to develop CSR in Russia. The study is based on the identification of characteristics of CSR development in Russia; it subsequently concludes the most appropriate methods for the Russian state and business interaction in this sphere. Determination of the level and stage of the development of CSR in Russia is carried out by multivariate statistical (cluster analysis. The results of the study of international experience in the development of corporate responsibility and the results of the cluster analysis were used for the further improvement of the state policy in this field in Russia. This paper proposes a number of measures aimed both at improving conditions for socially responsible companies and at increasing the disclosure of information in the field of CSR and improvement of its quality.

Shareholder, stakeholder-owner or broad stakeholder maximization

OpenAIRE

Mygind, Niels

2004-01-01

With reference to the discussion about shareholder versus stakeholder maximization it is argued that the normal type of maximization is in fact stakeholder-owner maxi-mization. This means maximization of the sum of the value of the shares and stake-holder benefits belonging to the dominating stakeholder-owner. Maximization of shareholder value is a special case of owner-maximization, and only under quite re-strictive assumptions shareholder maximization is larger or equal to stakeholder-owner...

Narrating Corporate Values and Co-Creating Organizational Change

DEFF Research Database (Denmark)

Ravazzani, Silvia; Mormino, Sara

identity and shared by employees by facilitating dialogical and sensemaking processes. After a review of relevant literature on corporate identity, organizational identity and internal social media, this paper presents main findings from a large Italian company that has used internal social media to engage......When management introduces a change in corporate identity and values, companies risk experiencing a disconnection from the actual organizational identity and narratives felt and shared among employees. The main challenge therefore is making sure that corporate identity is rooted in organizational...... employees in making sense of the new corporate values in an open and dialogical manner. Activities encompassed digital storytelling on corporate values and organizational change projects aimed at translating these values into concrete behaviours and organizational processes. Critical areas in the use...

Valve Corporation: Composing Internal Markets

OpenAIRE

Todd R. Zenger

2015-01-01

Discussions of the Valve Corporation are always enlightening. The skeptic wonders how much is rhetoric and recruiting ploy and how much is real. Is there clear evidence that this organizational design actually works – that it is efficient in this setting? While revenues per employee are quite remarkable, cause and effect are unclear. Is “boss-less-ness” the cause of high sales per employee or simply the result of high sales per employee, fueled from earlier success? The same question could be...

Corporate Social Responsibility and Human Rights

DEFF Research Database (Denmark)

Buhmann, Karin

2006-01-01

rather than public regulation. The UN Global Compact and the UN Norms on human rights responsibilities for transnational and other corporations are discussed as examples of changes in international UN based regulation of corporations in relation to CSR topics, and as examples of network governance......Taking its point of departure in the aims of the United Nations, the article discusses challenges to international law making and the UN in the relatively immediate future in view of the increasing role and influence of corporations. This is done addressing challenges posed by globalisation......, in particular with regard to the appropriateness of past and present ideas of duty holders, modes of regulation, and law making, to deliver the aims of the UN; International law making and actors in this process; and a changing character of law and legal regulation, towards deregulation and private regulation...

The Paradox of the Contented Female Business Owner

Science.gov (United States)

Powell, Gary N.; Eddleston, Kimberly A.

2008-01-01

According to survey responses from 201 business owners, although the firms of male business owners were more successful than those of female business owners on frequently used measures of business success (business performance compared to competitors and sales), business owner sex did not predict satisfaction with business success, supporting the…

28 CFR 29.8 - Motor vehicle owner participation.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Motor vehicle owner participation. 29.8 Section 29.8 Judicial Administration DEPARTMENT OF JUSTICE MOTOR VEHICLE THEFT PREVENTION ACT REGULATIONS § 29.8 Motor vehicle owner participation. In order to participate in this program, the owner(s) of a...

Livestock Owner\\'s Perception On Trypanosomosis And Associated ...

African Journals Online (AJOL)

Buffer zone cattle owners used preferably isometamidium chloride rather than diminazene aceturate, whereas those of tsetse-free and tsetse-infested valley used the two trypanocides especially to treat disease episodes were perceived to be trypanosomosis. Pyrethoids was the main pour-on used to control trypanosomosis ...

Quality assurance organization of the plant owner

International Nuclear Information System (INIS)

Staebler, K.

1980-01-01

It is not the primary task of the plant owner to assure the quality during erection. It is, however, his responsibility to check the quality assurance system established by the plant, the supplier and the subcontractor. In the lecture, it is shown that the plant owners do this control in the best efficient way. The special consideration of the plant owner in deciding questions of quality assurance is demonstrated by special examples. The meaning of basic safety for the plant owner is presented. (orig./RW)

26 CFR 1.957-1 - Definition of controlled foreign corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of controlled foreign corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-1 Definition of controlled foreign corporation. (a) In general. The term controlled foreign corporation means any foreign corporation...

26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

Science.gov (United States)

2010-04-01

...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

42 CFR 413.102 - Compensation of owners.

Science.gov (United States)

2010-10-01

...) Definitions—(1) Compensation. Compensation means the total benefit received by the owner for the services he... 42 Public Health 2 2010-10-01 2010-10-01 false Compensation of owners. 413.102 Section 413.102... § 413.102 Compensation of owners. (a) Principle. A reasonable allowance of compensation for services of...

Private forest owners of the Central Hardwood Forest

Science.gov (United States)

Thomas W. Birch

1997-01-01

A recently completed survey of woodland owners provides insight into the owners of private forest lands in the Central Hardwood Region. There is increasing parcelization of forested lands and an increase in the numbers of nonindustrial private forest-land owners. Over half of the private owners have harvested timber from their holdings at some time in the past, they...

LIFE STYLE OF RENTED LAND OWNERS IN UBUD SUBDISTRICT

Directory of Open Access Journals (Sweden)

A.A. Gde Putra Pemayun

2015-02-01

Full Text Available This present study was intended to analyze the Life Style of the Rented Land Owners at Ubud Subdistrict. The problems of the study are formulated as follows: (1 what is the characteristic of the rented land owners at Ubud Subdistrict like? (2 How has the process of life style of the rented land owners at Ubud Subdistrict  taken place? And (3 what is the implication of the life style of the rented land owners on their lives? Qualitative method was employed in the study. The data were processed using observation, interview and documentary techniques. The workability of the law regulating the demand for land at Ubud Subdistrict motivated the land owners to rent out their land to investors. Apart from that, the internal dimension, which is made up of the economical capital, was the most important element as it could activate small, medium and big enterprises. Another aspect was image which was reflected through perception, cognition, motivation, and attitude of individuals as consumers. As an illustration, they built luxurious houses and showed off luxurious cars to show the image that they were new wealthy people. On the other hand, there was external dimension, namely, the highly rapid development of tourism, which could positively and negatively contribute to the life style of the people living at Ubud Subdistrict. Such an implication could not be avoided. The other aspect was consumerism; the consumers were around the symbol and sign. Mass media were the miracles of the object liturgy; pleasure was defined as the realization of freedom, and the human body was the main object of consumers. The last aspect was the government’s policy which determined that Ubud Subdistrict was a tourist destination. As a result, the local people had the opportunity to rent out their land which was used to expand the industry of tourism and to activate the other economic enterprises.

ACCOUNTING AND FINANCIAL REPORTS IN THE FUNCTION OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Jugoslav Aničić

2017-04-01

Full Text Available Market economy development is highly dependent upon accounting data reliability and financial report quality because the investors decide more easily on investments in the market which had earned trust and safety in the previous period. Big financial scandals from the beginning of the 21st century and still actual financial crisis at the global level have especially contributed to that. The information prepared on the basis of high quality, transparent and comparable international standards considerably reduce investment risks as well as the cost of raising capital. On the other hand, the management of a large number of companies is focused on the creation of short-term personal benefits as opposed to the investors primarily interested in company survival and growth, that is, long-term goals. Information asymmetry is often present in the financial markets, and its damaging results, as a rule, are borne by shareholders and other stakeholders of the company. Corporate governance depends on legal, regulative and institutional environment, and it should balance the interests of the shareholders, capital owners, managers as well as company business managers.

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...

New Brunswick Power Nuclear Corporation update 2005

International Nuclear Information System (INIS)

White, R.M.; Eagles, E.R.; Pilkington, W.S.

2005-01-01

A brief presentation will be made on the operations and business activities over the previous year with a discussion of the current status of the NB Power group of companies. The New Brunswick Government has implemented the new 'Electricity Act' which has resulted restructuring of NB Power, opening of the electricity market to wholesale completion and the separation of the transmission system operation from NB Power. On October 1, 2005 the restructuring of NB Power was implemented to change NB Power from a single integrated utility into NB Power Holding Corporation with four subsidiary operating companies including NB Power Nuclear Corporation, NB Power Distribution and Customer Service Corporation, NB Power Transmission Corporation and NB Power Generation Corporation. As part of the Electricity Act, the transmission system reliability, operation and market control functions have been moved into a separate company, the NB System Operator, outside of the NB Power group of companies. A review of Point Lepreau's operational activities will include presentation of the capacity factor, availability and safety results with a summary of significant issues, planned outages and unplanned outages. An update on the current status of Power Reactor Operating License renewal and the strategies for renewal timing will be presented. Planning for refurbishment has continued with a major focus on addressing the recommendations made by Dr. Robin Jeffrey in his report to the Province of New Brunswick. These recommendations included three options for replacement of the Point Lepreau capacity and energy; 1) improve refurbishment contract arrangements with AECL, 2) solicit external investment in refurbishment and the station and 3) update the case for fossil fuel alternatives. The NB Power Holding Corporation Board of Directors have provided the appropriate information on the options to the owner (Province of New Brunswick) for consideration. A decision on the future of the Point Lepreau

Three Essays in Empirical Corporate Finance

NARCIS (Netherlands)

G. Zhu (Guangyao)

2015-01-01

markdownabstract__Abstract__ This dissertation documents my exploration of the modern corporation in the past few years. I outline a detailed picture of major U.S. public corporations in more recent decades from two perspectives: ownership structure and internal nepotism. I also study the

The International Finance Corporation and financing of sustainable energy

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-01

The International Finance Corporation (IFC), a member of the World Bank Group, is the largest multilateral source of loan and equity financing for private sector projects in the developing world. IFC participates in an investment only when it can make a special contribution that complements the role of market operators. Since its founding 40 years ago, IFC has provided more than $18.8 billion in financing for 1,706 companies in developing countries. Its share capital is provided by its 170 member countries, which collectively determine its policies and activities. Strong shareholder support and a substantial paid-in capital base have allowed IFC to raise funds for its lending activities through its triple-A rated bond issues in international financial markets. IFC created an Infrastructure Department in 1992 in response to the growing demand for its services in this area. During fiscal 1996 IFC approved 33 projects for new investments of $715 million of which 27% were in the power sector. In recognition of the continuing demand growth for private power investments an expanded Power Department has been formed to handle IFC`s investments in electric power generation projects using renewable resources such as: run-of-the-river hydro, geothermal, biomass cogeneration, wind energy, and solar (photovoltaic, solar thermal, etc.), as well as conventional thermal generation projects, transmission and distribution projects, and energy efficiency investments.

Agribusiness, Corporate Social Responsibility, and Health of Agricultural Migrant Workers.

Science.gov (United States)

Ortega, María Isabel; Sabo, Samantha; Aranda Gallegos, Patricia; De Zapien, Jill Eileen Guernsey; Zapien, Antonio; Portillo Abril, Gloria Elena; Rosales, Cecilia

2016-01-01

Living conditions and health of migrant farmworkers could benefit from a health promotion model based on corporate social responsibility (CSR). To understand how Mexican agribusiness owners and general managers view and practice CSR. We interviewed 8 agribusiness owners/managers and 233 farmworkers using open-ended interviews and gathered anthropometrical data of 133 children from farmworkers families. To guide our analysis and discussion, we followed the two-dimension model of CSR proposed by Quazi and O'Brien. According to interviewee responses, mean percentage of agreement with CSR concept was 77.4%, with a range of 54-85.7%. Main health-related issues among farmworkers were infectious diseases, crowding, and access to health-care services; there were acute cases of undernutrition among farmworkers' children and diets were of poor quality. Agribusiness owners and managers understand and practice CSR according to a wide and modern view, which contradicts with farmworkers' living conditions and health. Quazi and O'Brien model should consider the social context, in which it is analyzed, and the social manifestations of community development as a tool for further analysis on the perceptions and actions of entrepreneurs.

Economic Security of a Company in the Structure of the Mechanism of Corporate Control

Directory of Open Access Journals (Sweden)

Serdyukov Konstantin H.

2017-12-01

Full Text Available The spread of the corporate form of business management caused the emergence of specific problems associated with the need to harmonize the interests of owners of corporate rights within a single strategic line of conduct of a joint-stock company. The need to identify such problems and create contours for organization of their management regarding them as specific threats to corporate security has determined the direction of the study. That is why the aim of the article is bringing the processes of economic security management of a joint-stock company in line with the processes of distribution and implementation of its corporate control. The basis for achieving this goal is the model of the problematic area of forming a corporate control mechanism of a company based on the stakeholder approach to defining goals and objectives of corporate control. At the same time, the organization of corporate security management is based on the introduced classification criterion of threats. This criterion allows identifying specific threats that arise specifically in the sphere of corporate relations. The adoption of an architectural approach to the description of the mechanism of corporate control enabled determining the relationship between threats of different hierarchical levels. Management of the level of security is based on the introduction of practices to counter the threats that within the architectural model of a company are associated with stakeholders.

Oxytocin blocks pet dog (Canis familiaris object choice task performance being predicted by owner-perceived intelligence and owner attachment

Directory of Open Access Journals (Sweden)

Jessica Lee Oliva

2016-04-01

Full Text Available A positive association has been found between owner-rated dog cognition and owner-perceived closeness to their dog, using the Perceptions of Dog Intelligence and Cognitive Skills (PoDIaCS survey and the Monash Dog Owner Relationship Scale (MDORS. Oxytocin has been positively associated with bonding in mammals and with non-verbal intelligence in humans and could therefore explain this relationship between owner-rated questionnaires. The aims of this study were to ascertain: i whether a pet dog’s performance on an object choice task (OCT, which objectively measures dogs’ ability to use human non-verbal, social gestures to find a food reward, could be predicted by their owners’ scores on three different surveys: (a the MDORS, (b the Pet Attachment Questionnaire (PAQ, which measures levels of anxious and avoidant attachment styles, and (c a modified version of the PoDIaCS, and ii if intranasal administration of oxytocin to dogs, known to enhance dogs’ performance on such tasks, would disable the ability of an owner to predict their dogs’ performance. It was hypothesized that higher ratings of owner-reported closeness to their dog, and higher ratings of owner-perceived intelligence of their dog, would positively predict dog OCT performance after saline, but not after oxytocin. Seventy-five pet dogs and their owners were recruited to participate in two OCTs, 5-15 days apart, once after the dog received intranasal oxytocin and once after receiving saline. Owners completed the PoDIaCS and another survey relating to pet ownership before OCT 1, and the MDORS and PAQ before OCT 2. After saline administration, scores on the anxious subscale of the PAQ were a negative predictor of dog OCT performance using pointing cues, while subscale 6 of the PoDIaCS, ‘contagion of human emotions’, positively predicted performance using gazing cues. None of the questionnaire subscales were predictive of performance on the OCT after oxytocin administration

26 CFR 2.1-27 - Controlled corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

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.

Tax Loss Utilization and Corporate Groups: A Policy Conundrum

Directory of Open Access Journals (Sweden)

Stephen R. Richardson

2013-01-01

Full Text Available There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation. While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems. As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.

Corporate Awakening

DEFF Research Database (Denmark)

LaFrance, Julie; Lehmann, Martin

2004-01-01

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. Both the business community and public organisation...... for cooperation on community development programs in Myanmar....

The legalization of corporate social responsibility: towards a new doctrine of international legal status in a global governance context

NARCIS (Netherlands)

Bijlmakers, Stephanie

2017-01-01

This thesis examines whether Corporate Social Responsibility (CSR) and the responsibilities of business enterprises for human rights have been legally defined in international, European law and national law. This analysis, in turn, generates novel insights and impetus for reconsidering the

Removal of Arsenic, Iron, Manganese, and Ammonia in Drinking Water: Nagaoka International Corporation CHEMILES NCL Series Water Treatment System

Science.gov (United States)

The Nagaoka International Corporation CHEMILES NCL Series system was tested to verify its performance for the reduction of multiple contaminants including: arsenic, ammonia, iron, and manganese. The objectives of this verification, as operated under the conditions at the test si...

Collaborative entrepreneurship: On the Influence of Internal and External Collaboration on Corporate Entrepreneurial Innovation

DEFF Research Database (Denmark)

Lassen, Astrid Heidemann; Timenes Laugen, Bjørge; Middel, Rick

2008-01-01

The present paper empirically tests the effect which internal/external collaboration has on innovation height and identifies characteristics of collaboration patterns leading to entrepreneurial innovation in particular. Doing so adds to the understanding of how corporate entrepreneurship best...... unfolds as interfirm activity, which here is termed collaborative entrepreneurship, and provides details on the particular patterns of Open Innovation. The empirical analysis is based on a data set with responses from 512 Danish engineers. The analysis finds that external collaboration has significantly...... different effects on innovation height depending on the type of partners involved, and furthermore suggests that the development of entrepreneurial innovation is not only dependent on high external involvement, but also on involvement and collaboration among internal functional departments and people....

PEMILIHAN MODEL ORGANISASI DAN TERWUJUDNYA PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Aries Susanty

2012-02-01

Full Text Available Ketidakmampuan penerapan prinsip good corporate governance (GSC didemonstrasikan dalam survei dengan konstrain yang diklasifikasikan dalam 3 konstrain yaitu konstrain internal, konstrain eksternal dan konstrain yang berasal dari struktur pemilik. Konstrain internal meliputi komitmen pemimpin dan pekerja, tingkat pemahaman prinsip GCG oleh pemimpin dan pekerja, keefektifan sistem kontrol internal dan formality trap (implementasi CG hanya untuk memenuhi regulasi. Konstrain internal yang disebutkan berkaitan dengan fungsi internal perusahaan. Sebagai sebuah organisasi bisnis, korporasi tidak mampu mencapai tujuan menerapkan GCG dengan sukses bila tidak didukung elemen internal organisasi. Untuk membentuk fungsi internal diperlukan diagnosa korporasi dengan model organisasi. Dalam hal ini, penulis menggunakan beberapa kriteria untuk memilih model yang paling tepat dari 10 model yang ada. Dari beberapa kriteria dapat disimpulkan bahwa Adaptasi Pascal merupakan model yang paling tepat. Model ini dapat menggambarkan hubungan antara kondisi tiap elemen organisasi dengan kesuksesan implementasi prinsip GCG. Kata kunci: Prinsip Good Corporate Governance, model organisasi             The inability to implement the principles of good corporate governance (GCG as demonstrated in the surveys is due to a number of constraints which can be classified into three; namely internal constraints, external constraints, and constraints coming from the structure of ownership. Internal constraints cover the commitment of leaders and workers, the level of understanding of GCG principles from leaders and workers, good example from leaders, the corporate culture supporting the implementation of GCG principles, effectiveness of internal control system, and formality trap (implementing CG only to meet regulations. The issues in the internal constraints mentioned are related to the internal  functions of the company. As a business organization, corporation is unable

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

Directory of Open Access Journals (Sweden)

Ana SPÎNU

2017-03-01

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

24 CFR 982.506 - Negotiating rent to owner.

Science.gov (United States)

2010-04-01

... DEVELOPMENT SECTION 8 TENANT BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM Rent and Housing Assistance Payment § 982.506 Negotiating rent to owner. The owner and the family negotiate the rent to owner. At the...

Tax planning in corporation

OpenAIRE

Nevodnicheva, Yulia

2010-01-01

This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

INTERNATIONAL CORPORATE RELATIONS : Strategic Alliance and M&A : The Case of Honda, Rover and BMW

OpenAIRE

勝二, 俊和; ショウジ, トシカズ; TOSHIKAZU, SHOJI

1998-01-01

The primary objective of the dissertation is to compare and contrast two strategies of international corporate relations; "strategic alliances" and "mergers and acquisitions". The focus would be on Honda, Rover and BMW which exhibited characteristics, strengths and weaknesses of both "strategic alliances" and "mergers and acquisitions" The thesis will also demonstrate how the BMW deal caused instability and thus made the alliance vulnerable. When companies like Honda, Rover and BMW adopt eith...

Corporate Foresight: Antecedents and Contributions to Innovation Performance

DEFF Research Database (Denmark)

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

In this paper we explore the current understanding of corporate foresight as a system for creating understandings of possible futures, factors that drive the need and usage of corporate foresight as well as how corporate foresight can contribute to a firm’s innovation performance. Drawing upon...... still limited research on corporate foresight, we find that 1) there is still little consensus on the concept of corporate foresight, 2) the need for corporate foresight can originate from both internal and external factors, and 3) innovation performance can be positively influenced by a number...

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

Directory of Open Access Journals (Sweden)

Galyna Shapoval

2017-09-01

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

Identities and preferences in corporate political strategizing

NARCIS (Netherlands)

Wilts, A.S.

2006-01-01

This conceptual article draws on structuration theory and social identity theory to isolate firm-internal institutionalization processes as antecedents and drivers of corporate political strategizing. Path dependencies in corporate routines and actors' knowledgeability about these path dependencies

26 CFR 1.537-3 - Business of the corporation.

Science.gov (United States)

2010-04-01

....537-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business... securities of another corporation is not, of itself, to be regarded as employment of the earnings and profits...

Unleashing their potential: a critical realist scoping review of the influence of dogs on physical activity for dog-owners and non-owners.

Science.gov (United States)

Toohey, Ann M; Rock, Melanie J

2011-05-21

Dog-owners tend to be more physically active than non-owners; however, dogs have also been shown to inhibit physical activity for non-owners, under some circumstances. We conducted a scoping review to identify studies pertaining to the influence of dogs on physical activity for both dog-owners and non-owners, and adopted a critical realist orientation to draw inferences about the positive and negative impact of dogs via their affect on physical and social environments. We identified 35 studies from disparate literatures for review. These studies confirm that dog and owner behaviors affect shared physical and social environments in ways that may influence physical activity patterns, not only among dog-owners but also among non-owners. The direction of influence appears to be most positive in neighborhoods exhibiting high levels of social cohesion, socioeconomic status, perceived safety, dominant culture, or all of these. In disadvantaged neighborhoods, the health of women as well as older adults may be disproportionately affected by dog and owner behavior. While dogs have the potential to increase physical activity for both dog-owners and non-owners, the presence or absence of dogs will not have a standard effect across the physical and social environments of all neighborhoods. Dogs' contributions to shared environments in ways that support physical activity for all must be leveraged. Thus, specific contextual factors must be considered in relation to dogs when planning neighborhood-level interventions designed to support physical activity. We suggest this population health topic merits further investigation.

Relationship of corporal punishment and antisocial behavior by neighborhood.

Science.gov (United States)

Grogan-Kaylor, Andrew

2005-10-01

To examine the relationship of corporal punishment with children's behavior problems while accounting for neighborhood context and while using stronger statistical methods than previous literature in this area, and to examine whether different levels of corporal punishment have different effects in different neighborhood contexts. Longitudinal cohort study. General community. 1943 mother-child pairs from the National Longitudinal Survey of Youth. Internalizing and externalizing behavior problem scales of the Behavior Problems Index. Parental use of corporal punishment was associated with a 0.71 increase (Pcorporal punishment and children's externalizing behavior problems was not dependent on neighborhood context. The research found no discernible relationship between corporal punishment and internalizing behavior problems.

Reduction of Asymmetric Information through Corporate Governance Mechanisms

DEFF Research Database (Denmark)

Holm, Claus; Schøler, Finn

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

Practice and effectiveness of internal corporate governance mechanisms in Saudi Arabia Stock Market: A review of empirical evidence

Directory of Open Access Journals (Sweden)

Marai Awidat

2017-01-01

Full Text Available The aim of this paper is to shed light on the Saudi corporate governance code, its practices and effectiveness. To do so, the paper conducted a detailed review of the articles of the code related to internal corporate governance mechanisms and the previous studies regarding its effectiveness in Saudi stock market context. The main finding is that the provisions of Saudi corporate governance code are adequate. Annual reports (2009-2014 show an increase in the level of the compliance by listed companies, indicating that the code is achieving its aims. However, the empirical evidence seems to suggest that the code has an insignificant impact on company's performance and mitigating earnings management. The main reasons behind that are the following: the code is still in its early stages, there is weak legal enforcement, and there are also some social, cultural, and economic factors. Therefore, the code needs more time for good practice and improvement to achieve its purposes.

[Ontario Hydro]. Corporate performance report, 1994

International Nuclear Information System (INIS)

1995-01-01

Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in 1993, beginning with overall results in such areas as customer service, environmental stewardship, human resources, and finance. This is followed by reports from the Generation Business Group, Customer Services Group, Corporate Business Group, General Counsel and Secretary, Ontario Hydro Audit, Strategic Planning, Environment and Communication Group, and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix includes summary financial statements

Towards corporate liability in international criminal law

NARCIS (Netherlands)

Stoitchkova, D.E.

2010-01-01

Please note that the electronic publication of this dissertation through Igitur is subject to a 2-year embargo period! Seeking to address the problem of corporate involvement in genocide, crimes against humanity and war crimes, this study explores the desirability and feasibility of subjecting

Vapor Store Owner Beliefs and Messages to Customers.

Science.gov (United States)

Cheney, Marshall K; Gowin, Mary; Wann, Taylor Franklin

2016-05-01

Electronic cigarette (e-cigarette) use is becoming increasingly popular but little is known about the role of the local vapor store in promoting use and influencing customer attitudes and beliefs about vaping. Thirty-three vapor store owners were interviewed about their personal beliefs and attitudes about e-cigarettes and what they told customers about the health impact of using e-cigarettes. Interviews were recorded then transcribed, coded, and analyzed for themes. Vapor store owners used the internet to obtain information about vaping, most often from YouTube and industry sources. Owners often did not have the training to critically evaluate research studies posted on the internet. Owners promoted vaping as a healthier alternative to smoking and often compared it to a medical treatment. Owners considered ingredients in the e-liquid as safe to use if it was safe to eat and discussed other foods vapor ingredients were found in. Owners also discussed the safety of secondhand vapor. Owners described the health impact of nicotine in e-liquid by comparing nicotine to caffeine and promoted the nicotine in e-liquid as coming from vegetables rather than tobacco. Finally, owners talked about vaping as a habit rather than a continued addiction to nicotine. Local store owners are an important source of health information for current and potential e-cigarette users but their messages to customers may be based on incomplete or misinterpreted information. Understanding local store owner messages to customers in addition to internet-based messages is an important area for future public health research. © The Author 2015. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

78 FR 53728 - Corporation for Travel Promotion (dba Brand USA)

Science.gov (United States)

2013-08-30

... DEPARTMENT OF COMMERCE International Trade Administration Corporation for Travel Promotion (dba Brand USA) AGENCY: International Trade Administration, U.S. Department of Commerce. ACTION: Notice of an... the Corporation for Travel Promotion (dba Brand USA). The purpose of the Board is to guide the...

78 FR 44531 - Corporation for Travel Promotion (dba Brand USA)

Science.gov (United States)

2013-07-24

... DEPARTMENT OF COMMERCE International Trade Administration Corporation for Travel Promotion (dba Brand USA) AGENCY: International Trade Administration, U.S. Department of Commerce. ACTION: Notice of an... the Corporation for Travel Promotion (dba Brand USA). The purpose of the Board is to guide the...

24 CFR 983.353 - Tenant rent; payment to owner.

Science.gov (United States)

2010-04-01

... URBAN DEVELOPMENT PROJECT-BASED VOUCHER (PBV) PROGRAM Payment to Owner § 983.353 Tenant rent; payment to... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Tenant rent; payment to owner. 983... owner. (b) Tenant payment to owner. (1) The family is responsible for paying the tenant rent (total...

Views about secondhand smoke and smoke-free policies among North Carolina restaurant owners before passage of a law to prohibit smoking.

Science.gov (United States)

Linnan, Laura A; Weiner, Bryan J; Bowling, J Michael; Bunger, Erin M

2010-01-01

This study examined the knowledge, attitudes, and beliefs about secondhand smoke and smoke-free policies among North Carolina restaurant owners and managers before passage of House Bill 2, which prohibited smoking in most restaurants and bars. A random sample of North Carolina restaurants was selected to participate. A 15-minute telephone survey was completed by 523 restaurant owners and managers (one per participating restaurant) who spoke English and operated a restaurant that had seating for guests and was not a corporate headquarters for a restaurant chain (response rate, 36.7%). Bivariable analyses using chi2 tests of association were conducted. Multivariable modeling with logistic regression was used to examine relationships among several predictor variables and current smoking policies at participating restaurants, support among owners and managers for a statewide ban on smoking in restaurants, and beliefs among owners and managers about the economic impact of smoke-free policies. Restaurant owners and managers were aware that secondhand smoke causes cancer and asthma (79% and 73% or respondents, respectively) but were less aware that it causes heart attacks (56%). Sixty-six percent of restaurants did not permit any smoking indoors. Sixty percent of owners and managers supported a statewide smoke-free law. Owners and managers who were current smokers, those who worked at a restaurant with an employee smoking prevalence of more than 25%, and those who worked in a restaurant without a 700% smoke-free policy were significantly less likely to support a statewide law requiring smoke-free public places. Only owner and manager smoking status and no current smoke-free indoor policy were significant independent predictors of the belief that instituting a smoke-free policy would have negative economic consequences for the restaurant. Although participating establishments were a representative sample of North Carolina restaurants, an overall survey response rate of 36

[Equine dentistry: Survey on Swiss horse owners].

Science.gov (United States)

Schiesser, E; Geyer, H; Kummer, M; Jackson, M

2017-08-01

The interest in equine dentistry has significantly increased in the last 15 years. On the part of the veterinarians as well as of the horse owners there is a strong attention to the topic. The aim of the questionnaire was to investigate amongst horse owners what their level of information and preferences about dental treatment are and how they are implemented. The questionnaire was translated into the three national languages and included 20 questions about level and sources of information, frequency of treatments and the horse owner's stance over sedation of the animals. With a return rate of 45% (1'466 of 3'250 sent questionnaires) significant conclusions could be drawn. Horse owners showed a strong demand for clarification regarding tooth problems, the causes, consequences and methods of treatment. More than half of the owners considered themselves not well informed. The treating person was in 66.7% a veterinarian with a special education. Horse owners indicated that information circulated most frequently by word of mouth recommendations and they explicitly wished information from professional and reliable sources. The questionnaire provided a clear result about current equine dental treatments. We suggest that they should be performed by veterinarians only with a special education.

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.

26 CFR 1.1502-44 - Percentage depletion for independent producers and royalty owners.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Percentage depletion for independent producers...-44 Percentage depletion for independent producers and royalty owners. (a) In general. The sum of the percentage depletion deductions for the taxable year for all oil or gas property owned by all members, plus...

India | Page 96 | IDRC - International Development Research Centre

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

WEConnect is a non-profit that helps to empower women business owners to succeed in global markets by connecting them to corporate supply chains. Read more about Highlight: IDRC hosts WEConnect CEO for panel on empowering women entrepreneurs. Language English. Le 26 mai 2015, le CRDI a tenu une table ...

Corporate governance versus corporate governance : an international review: uma análise comparativa da produção acadêmica do tema governança corporativa

Directory of Open Access Journals (Sweden)

Henrique César Melo Ribeiro

2014-01-01

Full Text Available Este artículo analizó comparativamente la producción académica del tema Gobernanza Corporativa sobre la óptica de los siguientes periódicos: Corporate Governance y Corporate Governance: An International Review, en el período de 2001 a 2012. Metodológicamente se realizó un estudio bibliométrico con análisis de redes sociales, en un universo de 1.008 artículos. Los resultados permiten concluir que hay una centralidad de red de los autores, IESs y países. Kakabadse, N., fue el autor más proficuo; Cranfield University, fue la IES que más publicó; Inglaterra, el país más productivo. Las temáticas más vistas en los artíc ulos fueron: Consejo de Administración, Responsabilidad Social Corporativa y Estructura de Propiedad.

Reduction of Asymmetric Information through Corporate Governance Mechanisms

DEFF Research Database (Denmark)

Holm, Claus; Schøler, Finn

2010-01-01

Research Question/Issue: The purpose of this study is to examine how differences in "ownership dispersion" and "exposure toward the international capital market" affect the particular use of the corporate governance mechanisms "transparency" and "board independence" in listed companies. Research...... Findings/Insights: Our findings are based on a Danish dataset which includes 100 listed companies. We find that transparency is a more important corporate governance mechanism for companies with an exposure toward the international capital market, while differences in ownership dispersion do not affect...... the use of the transparency mechanism. In contrast, we find that board independence in the context of a two-tier board member system is an important corporate governance mechanism for companies with widely dispersed ownership and not for companies with an exposure toward the international capital market...

Supporting CANDU operators-CANDU owners group

International Nuclear Information System (INIS)

Collingwood, B.R.

1997-01-01

The CANDU Owners Group (COG) was formed in 1984 by the Canadian CANDU owning utilities and Atomic Energy of Canada limited (AECL). Participation was subsequently extended to all CANDU owners world-wide. The mandate of the COG organization is to provide a framework for co-operation, mutual assistance and exchange of information for the successful support, development, operation, maintenance and economics of CANDU nuclear electric generating stations. To meet these objectives COG established co-operative programs in two areas: 1. Station Support. 2. Research and Development. In addition, joint projects are administered by COG on a case by case basis where CANDU owners can benefit from sharing of costs

Getting Universities to Adopt Corporate Governance - Not as Easy as It Looks!

OpenAIRE

Khawar Ansari

2009-01-01

The main goal of International Finance Corporation's (IFC's) Corporate Governance Project in Pakistan is to establish sustainable capacity in the country so that, once the project is over, institutions will be able to improve their corporate governance practices to international standards using locally available resources. The project aims to achieve this goal by helping set up a stable an...

[Ontario Hydro]. Corporate performance report, 1993

International Nuclear Information System (INIS)

1994-01-01

Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values established in the approved corporate financial plan and work program budget. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in mid-1993, beginning with overall results in such areas as customer satisfaction, electricity sales, human resources, and environmental protection. This is followed by reports from the Electricity Group (supply, generation, transmission), the Energy Services and Environment Group (load saved and shifted, non-utility generation, retail distribution), and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix contains summary financial statements

33 CFR 67.40-10 - Communication with owner.

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Communication with owner. 67.40... Communication with owner. Communication with the owners of private aids to navigation by the District Commander shall be addressed to their usual or last known place of business, or to their local representative, if...

Corporate Characteristics and Internal Control Information Disclosure- Evidence from Annual Reports in 2009 of Listed Companies in Shenzhen Stock Exchange

Science.gov (United States)

Xiaowen, Song

Under the research framework of internal control disclosure and combined the current economic situation, the paper empirically analyzes the relationship between corporate characteristics and internal control information disclosure. The paper selects 647 A share companies listed in Shenzhen Stock Exchanges in 2009 as a sample. The results show: (1) the companies with excellent performance and high liquidity tend to disclose more internal control information; (2) the companies with the high leverage and also issued B shares are not willing to disclosure internal control information; (3) the companies sizes and companies which have hired Four-big accounting firms have no significant effects on internal control disclosure.

Who Pays the Corporate Tax? Insights from the Literature and Evidence for Canadian Provinces

Directory of Open Access Journals (Sweden)

Kenneth J. McKenzie

2017-04-01

Full Text Available Who bears the burden, or incidence, of the corporate income tax (CIT? This is an important, if not somewhat contentious, policy issue. In this paper we provide a discussion of the existing research on the question, viewing it through a Canadian policy lens. We also use some new results from a companion technical paper, which undertakes one of the few empirical investigations of the issue using Canadian data, to discuss the implications of increases in corporate taxes for wages in Canadian provinces. While it is clear that people, not corporate entities, ultimately bear the burden of corporate taxes, a key question is which people? The answer to this question has important implications for the equity, or fairness, of the tax system. Much of the recent focus in policy discussions concerns the allocation of the burden of the CIT between owners of capital and labour. Since income from capital tends to be concentrated with wealthier individuals, if the burden of the CIT falls mostly on the owners of capital, it increases the progressivity of the tax system. On the other hand, if the tax is borne mostly by labour through lower wages, the CIT is less progressive. Much of the research into the incidence of the CIT has employed theoretical simulation models. Early models of this type, which were based on a closed economy with fixed supplies of labour and capital, suggested that most of the burden of the CIT would be borne by the owners of capital throughout the economy, and not just the shareholders of firms in the corporate sector. Subsequent extensions of those models into a small open economy setting, where capital and goods are highly mobile between jurisdictions (countries, provinces, predict that most of the burden of the CIT will be borne by other inputs that are relatively inelastic in supply, such as labour. These small open economy models are particularly relevant for Canada. Viewing the results of these models through a Canadian lens, we

26 CFR 1.1378-1 - Taxable year of S corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted year. A...

International Corporate Debt Market

OpenAIRE

Manuela Geranio; Issam Hallak

2012-01-01

Research on international debt markets has chiefly investigated sovereign debt markets. We suggest a review of the different types of borrowers and the differences in the instruments. In particular we show that syndicated loans are an essential tool of international debt markets to monitor international markets borrowers. We also show by looking at the details of these instruments the mechanisms behind such tools.

29 CFR 541.101 - Business owner.

Science.gov (United States)

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Business owner. 541.101 Section 541.101 Labor Regulations... Executive Employees § 541.101 Business owner. The term “employee employed in a bona fide executive capacity... equity interest in the enterprise in which the employee is employed, regardless of whether the business...

Implementation of a reimbursed medication review program: Corporate and pharmacy level strategies.

Science.gov (United States)

MacKeigan, Linda D; Ijaz, Nadine; Bojarski, Elizabeth A; Dolovich, Lisa

In 2006, the Ontario drug plan greatly reduced community pharmacy reimbursement for generic drugs. In exchange, a fee-for-service medication review program was introduced to help patients better understand their medication therapy and ensure that medications were taken as prescribed. A qualitative study of community pharmacy implementation strategies was undertaken to inform a mixed methods evaluation of the program. To describe strategies used by community pharmacies to implement a government-funded medication review service. Key informant interviews were conducted with pharmacy corporate executives and managers, as well as independent pharmacy owners. All pharmacy corporations in the province were approached; owners were purposively sampled from the registry of the pharmacist licensing body to obtain diversity in pharmacy attributes; and pharmacy managers were identified through a mix of snowball and registry sampling. Thematic qualitative coding and analysis were applied to interview transcripts. 42 key informants, including 14 executives, 15 managers/franchisees, and 11 owners, participated. The most common implementation strategy was software adaptation to flag eligible patients and to document the service. Human resource management (task shifting to technicians and increasing the technician complement), staff training, and patient identification and recruitment processes were widely mentioned. Motivational strategies including service targets and financial incentives were less frequent but controversial. Strategies typically unfolded over time, and became multifaceted. Apart from the use of targets in chain pharmacies only, strategies were similar across pharmacy ownership types. Ontario community pharmacies appeared to have done little preplanning of implementation strategies. Strategies focused on service efficiency and quantity, rather than quality. Unlike other jurisdictions, many managers supported the use of targets as motivators, and very few reported

THE SOUND OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

DUMITRASCU LUMINITA MIHAELA

2012-07-01

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

Corporate strategic branding: How country and corporate brands come together

Directory of Open Access Journals (Sweden)

Đorđević Bojan

2008-01-01

Full Text Available The concept of countries as brands has been increasingly recognized in the post-modern global world. A strong country brand can provide corporate brands with a unique set of values, which supports their positioning on the international market. Simultaneously, once corporate brands achieve worldwide success, they contribute actively to developing new features of the country brand. Consumers pay more and more attention to products' country of origin. When the name of a country is mentioned, they can have positive associations (high quality, modern design, product innovation, which means that the country itself has a powerful brand. However, there are opposite cases where we talk about the weak branding of a particular country. It is necessary to mobilize all the available forces of politicians, business people, artists, sportsmen and scientists to create a strategy for enhancing the image and reputation of a country on the international markets, i.e. for creating the national branding strategy.

24 CFR 982.453 - Owner breach of contract.

Science.gov (United States)

2010-04-01

...) If the owner has committed fraud, bribery or any other corrupt or criminal act in connection with any..., bribery or any other corrupt or criminal act in connection with the mortgage or loan. (5) If the owner has... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Owner breach of contract. 982.453...

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.

Research in Corporate Communication: An Overview of an Emerging Field.

Science.gov (United States)

van Riel, Cees B. M.

1997-01-01

Provides an overview of research in corporate communication, focusing on achievements found in the international academic literature in both communication and business school disciplines. Gives three key concepts in such research: corporate identity, corporate reputation, and orchestration of communication. Advocates an interdisciplinary approach…

26 CFR 1.164-7 - Taxes of shareholder paid by corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxes of shareholder paid by corporation. 1.164...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-7 Taxes of shareholder paid by corporation. Banks and other corporations paying taxes assessed...

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...

26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Science.gov (United States)

2010-04-01

... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

Comparison of veterinary health services expectations and perceptions between oncologic pet owners, non-oncologic pet owners and veterinary staff using the SERVQUAL methodology.

Science.gov (United States)

Gregório, Hugo; Santos, Patricia; Pires, Isabel; Prada, Justina; Queiroga, Felisbina Luísa

2016-11-01

Client satisfaction gained great importance in health care as a measurement of service quality. One of the most popular methods to evaluate client satisfaction is the SERVQUAL inquiry which measures service quality by evaluating client expectations and services towards a service in five dimensions: Tangibles, Empathy, Assurance, Reliability and Responsiveness. In order to evaluate if owners of pets with cancer constitute a distinctive group from the general pet owner population and if these differences were perceived by the hospital staff we applied a SERVQUAL questionnaire to 51 owners of pet with cancer, 68 owners from the general pet population and 14 staff members. Owners of oncologic pets had different expectations of an ideal service granting importance to Assurance questions (6.75 vs 6.5, p= 0.045) while showing unmet needs in Reliability and Empathy dimensions. Veterinarians failed to understand these specificities and over evaluated characteristics of Tangible dimension (6.75 vs 6.25, p=0.027). Owners of pet with cancer seem to constitute a specific subpopulation with special needs and veterinary staff should invest resources towards Assurance instead of privileging tangible aspects of veterinary services. By aligning professionals expectations with those of pet owners veterinarians can achieve better client satisfaction, improved compliance and stronger doctor-owner relationships.

An assessment of corporate entrepreneurship in the manganese alloy industry / J.C. Jordaan

OpenAIRE

Jordaan, Johanna Catharina

2008-01-01

Since the beginnings of venture creation the traditional role of the entrepreneur changed from only being the owner of a small business to include those individuals within a large company who has entrepreneurial skills and applies these to benefit the company. In an ever faster growing global economy the role of the entrepreneur within the large organization becomes more and more important to ensure the company keeps the competitive edge. Corporate entrepreneurship is characterized by indi...

Review of "Corporate Headings" by Eva Verona.

Science.gov (United States)

Weintraub, D. Kathryn

Recommendations for the choice of corporate authorship and the form of corporate name are proposed as bases for international agreement in this area of cataloging. These recommendations are based on three assumptions: (1) that main entries are necessary and important; (2) that choice between conflicting alternatives should be to select that…

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.

Weekly changes of power supplier - consequences for the network owner

International Nuclear Information System (INIS)

Graabak, Ingeborg

1997-01-01

In Norway, it is expected that owners of electric distribution networks will be required to make it possible for the customers to change supplier each week. This report examines what consequences such a requirement will have for the network owners. An inquiry among nine network owners shows that at present changing supplier implies a great deal of manual work on the part of the network owner since many do not have computer based tools adapted to handle the situation. If the number of weekly changes of suppliers does not increase beyond a few percent of the network owner's total number of customers over 1 to 3 years, the network owner can cope with the situation. However, if for some reason the increase becomes larger, many network owners will have great problems because they lack the necessary computer tools. 1 table

26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

Science.gov (United States)

2010-04-01

... Trade Act corporations. 1.941-2 Section 1.941-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act corporation...

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.

The Politics of Stakeholder Influence in Corporate Environmental Governance

DEFF Research Database (Denmark)

Backer, Lise

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

Iranian Corporations and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Hadi Chapardar

2011-10-01

Full Text Available Comparative studies have demonstrated that the themes for corporate social responsibility (CSR initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In this research, which was conducted on 56 corporations from IMI100 (100 Iranian companies with highest annual sales, ranked by Industrial Management Institute or IMI, CSR themes in priority have been identified. Data collected from a semistructured questionnaire and some complementary interviews were analyzed against the results of a reference study over 100 companies from developed countries. The resulted themes, some of which may have several subthemes, were developed in three economic, environmental, and social categories. Beside these qualitative findings, two indices are constructed for indicating the “importance” of and “contribution” to each theme. The results and discussions are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.

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.

Associations among the Five Components within COSO Internal Control-Integrated Framework as the Underpinning of Quality Corporate Governance

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Kirsten Rae

2017-03-01

Full Text Available This paper examines the associations among COSO components and how they affect the monitoring function of organisations. Five components of an effective internal control system are described using the framework designed by COSO (1992 and have been selected because they have been identified as underpinning quality corporate governance. Structural equation modelling (SEM was used first to run confirmatory factor analysis to determine the measurement models for the five COSO components. The COSO report (1992 described the internal control framework as a multidirectional iterative and situational (contingent process. The primary structural model was designed to reflect the one-way directional associations in the model described and shown in Exhibit 1 within the COSO report (1992. SEM analyses were conducted to test the hypotheses. Additional secondary SEM analyses were undertaken to investigate the reciprocal associations suggested in the COSO report (1992. Findings from the primary SEM analysis provide partial support for associations among the COSO components and enhanced monitoring quality that leads to good corporate governance. The results show that control environment is associated with three dimensions of information and communication (information accuracy, information openness, communication and learning. Additionally, two dimensions of information and communication (communication and learning and information feedback flow were found to be associated with risk assessment. An indirect association is supported by the results between control environment and risk assessment through the associations among three dimensions of information and communication (information accuracy, information openness and information feedback flow. Risk assessment is associated with control activities, which is subsequently associated with monitoring. The results of the additional secondary SEM analyses supported the reciprocal associations among risk assessment

Research in corporate communication: An overview of an emerging field

OpenAIRE

Riel, Cees

1997-01-01

textabstractThis commentary is intended as an amendment to Argenti's (1996) viewpoint, published in Volume 10, Issue 1, of Management Communication Quarterly. Van Riel provides an overview of research in corporate communication, focusing on achievements found in the international academic literature in both communication and business school disciplines. In the author's opinion, there are three key concepts in corporate communication research: corporate identity, corporate reputation, and orch...

Munificence of Parent Corporate Contexts and Expatriate Cross-Cultural Training in China

DEFF Research Database (Denmark)

Selmer, Jan

2006-01-01

The practice of providing expatriates with cross-cultural training varies widely among business corporations. To examine the proposition that some characteristics of the parent corporation context could be munificent to the practice of providing cross-cultural training, a mail survey was addressed...... to business expatriates in China. Surprisingly, the results showed no association between corporate size, international stake, and international experience on the one hand and the extent to which the expatriates had received cross-cultural training on the other hand. Although an ad hoc analysis found...... a positive relationship between international experience and the provision of sequential cross-cultural training, there was no association between any of the variables depicting corporate context and predeparture or postarrival training. The findings and their implications are discussed in detail....

Peranan Auditor Intenal dalam Menunjang Pelaksanaan Good Corporate Governance (Studi Kasus pada PT Dirgantara Indonesia)

OpenAIRE

Wardoyo, Trimanto S; Lena

2011-01-01

Good corporate governance is not a concept, but comprehension a lot of misunderstanding. For this because of different estimated, a lot of people need estimated. Auditor internal one of another profession that help improve good corporate governance, in this moment Good corporate governance develop to be the primary component to improve of managing the good corporate. This study aims to determine the role of internal auditor in supporting the implementation of good corporate governance, and wh...

Designing the owner's nuclear project management organization

International Nuclear Information System (INIS)

Cooke, T.C.; Peck, B.H.

1976-01-01

Few decisions are more important to an electric utility company than the one to build a nuclear generating facility. This decision will require continuous management attention to the nuclear project for periods of up to ten years on the part of the utility. Effective management of such a large, complex project requires an owner's organization skilled in such areas as engineering, heavy construction, procurement, and project control. The paper describes a method for designing the owner's nuclear organization. Factors considered include the identification of milestone events and phases of the project and identification of key organizational groups and their degree of involvement. A series of important decision milestones is also identified for structuring the organization. A step-by-step analysis involving a set of evaluation criteria results in a recommended organization that can be staffed by the owner according to the degree of involvement desired. This technique of analysis could also be performed using different evaluation criteria resulting in other options for the owner's organization

COMPARATIVE INTERNATIONAL PERSPECTIVES ON MARKET-ORIENTED MODELS OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Balaciu Diana

2010-07-01

Full Text Available The study of corporate governance requires not only the knowledge of economic, financial, managerial and sociological mechanisms and norms, but it must also incorporate an ethical dimension, while remaining aware of the demands of various stakeholders. The interest towards good governance practice is very present in the company laws of many countries. National differences may lead to specific attributes derived from the meaning that is given to the role of competition and market dispersion of capital. Based on a research consisting of a critical and comparative perspective, the present contribution is dominated by qualitative and mixed methods. In conclusion, it can be said that a market-oriented corporate governance model, though not part of the European Union’s convergence process, may very well respond to the increasing importance of investors’ rights and to the gradual evolution of corporate responsibilities, beyond the national context, with the aim of ensuring market liberalization.

Effect Of Implementation Of Good Corporate Governance And Internal Audit Of The Quality Of Financial Reporting And Implications Of Return Of Shares

Directory of Open Access Journals (Sweden)

Erlynda Y. Kasim

2015-08-01

Full Text Available Abstract The quality of financial reporting produced by the company are expected to meet the quality characteristics to Achieve the objective of the conceptual framework of financial reporting. Good implementation of adequate corporate governance in a company is one of the factors that Determine the quality of financial reporting. Similarly the internal implementation of audit firm certainly factors Affect the quality of financial reporting. Quality financial reporting will certainly get a market response that can be seen from the level of the stock return. The paper examines two independent variables items namely Good Corporate Governance and Internal Audit and its influence on the quality of financial reporting and its implications to Return Shares. In the design of this study will be performed on companies listed in the Indonesia Stock Exchange with multiple linear regression method.

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.

The Conceptual Review of Interaction between Corporate Wisdom and Corporate Entrepreneurship

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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.

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

Evaluation of dog owners' perceptions concerning radiation therapy

Directory of Open Access Journals (Sweden)

Egenvall Agneta

2009-04-01

Full Text Available Abstract Background External radiation therapy (RT has been available for small animals in Sweden since 2006. This study was designed to obtain information on owner experiences and perceptions related to RT of cancer in their dogs. Another survey was used to determine the attitudes about use of RT in a group of Swedish veterinarians. Their responses were analyzed and compared to their level of knowledge of oncology and RT. Methods Owners of all dogs (n = 23 who had undergone RT for malignancy at Jönköping Small Animal Hospital between March 2006 to September 2007 were interviewed. A questionnaire was given to a selected group of veterinarians. Results All 23 owners responded. All owners thought that their dog did well during RT and most that their dog was also fine during the following phase when acute RT-related skin reactions occur and heal. Three owners stated that their dog had pain that negatively impacted quality of life because of radiation dermatitis. Five owners reported that RT positively impacted quality of life of the dog during the first weeks after RT because palliation was achieved. The owners were not disturbed by the efforts required of them. All but one owner (22 of 23 stated that they would make the same decision about RT again if a similar situation occurred. The most important factor for this decision was the chance to delay occurrence of tumour-related discomfort. The chance for cure was of less importance but still essential, followed by expected side effects. Time commitments, travel, number of treatments required and financial cost; all had low impact. The veterinarian survey showed that less background knowledge of small animal oncology/RT was associated with more negative expectations of RT for small animals. Conclusion The results show that for these owners, RT was a worthwhile treatment modality and that the discomfort for the dog was manageable and acceptable relative to the benefits. Improved continuing education

Risk and Control Developments in Corporate Governance

DEFF Research Database (Denmark)

Holm, Claus; Laursen, Peter Birkholm

2007-01-01

Are the risk and control developments in corporate governance changing the role of the external auditor? This paper examines how the concepts of risk and control are incorporated in current corporate governance promulgations and analyses the implications for the role of the external auditor....... It is suggested that up till now the corporate governance debate has strengthened the position or role of the internal auditor in the advantage of the role of the external auditor. The promulgations have influenced the internal control mechanisms, and the control responsibilities have become more explicit....... Dominant determinants for the future role of the external auditor seem to be in conflict, namely the value adding function of the audit with an alignment of risk oriented efforts by the auditor and the company versus the notion of "back to basics". The external auditors ought to recognise that they must...

A Study on Mental Health Status and Personality Traits of Pet Owners

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H Choobineh

2007-07-01

Full Text Available Introduction & Objective: Many Iranian families manage to keep pets at home. Examining psychological consequences and personality traits of pet owners is important. The aim of this study was to examine mental health status and personality traits of pet owners. Materials & Methods: In this descriptive study, 612 pet owners (143 cat owners, 162 dog owners, 155 bird owners and 152 other pet owners were asked to complete General Health Questionnaire (GHQ and IPIP Personality Scale from January to December 2006. Results: Bird owners had the highest (234 cases (38.3% and other pet owners had the lowest (129 cases (42.3% mental health problems. In general, 188 cases (30.7% of all groups had mental health problems. 122 cases (20% of them had somatic compliance, 182 cases (29.7% had anxiety, 149 cases (24.3% had social dysfunction and 84 cases (13.7% had depression. Bird owners had significant high level of social dysfunction than other pet owners. With respect to personality traits, dog owners had low level of agreeableness and openness to experience than other groups. Other pet owners had high level of emotional stability than other groups. Conclusion: Contrary to other countries, it seems that having a pet in home enhances the probability of mental disorders in Iran. It is possible that lower mental health persons were keeping pets in Iran. In personality perspectives, dog owners are more disagreeable people and other pet owners are more emotionally stable ones.

Informal Learning of Women Small Business Owners

Science.gov (United States)

Sharafizad, Jalleh

2018-01-01

Purpose: The purpose of this paper is to investigate women small business owners' informal learning behaviour. There is limited qualitative research that examines women small business owners' learning process and this study aims to address this gap. The study was driven by the following research questions: "Do women small business owners…

Corporate Tax in European Union and the Theory of Corporate Finance

Directory of Open Access Journals (Sweden)

Iwin-Garzyńska Jolanta

2015-12-01

Full Text Available One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the theory of corporate finance and its importance for enterprises, based on the survey of Polish and EU companies. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law. Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.

Characterizing Virginia's private forest owners and their forest lands.

Science.gov (United States)

Thomas W. Birch; Sandra S. Hodge; Michael T. Thompson

1998-01-01

A recently completed forest inventory and two woodland owner surveys have given us insight about the owners of private forest lands in Virginia. There is increasing parcelization of forested lands and an increase in the number of nonindustrial private (NIPF) landowners in Virginia. More than half of the private owners have harvested timber from their holdings at some...

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.

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.

Corporate Social Responsibility for Sustainability

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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.

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

Corporate Governance & Auditor Choice in Malaysia

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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.

26 CFR 1.501(c)(16)-1 - Corporations organized to finance crop operations.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations organized to finance crop operations. 1.501(c)(16)-1 Section 1.501(c)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(16)-1 Corporations organized to finance crop...

Survey of residential heat pump owner experience in Canada

Energy Technology Data Exchange (ETDEWEB)

Unsoy, J

1985-11-11

Heat pump owners in 7 Canadian cities were surveyed to establish installation costs, repair costs and frequencies, and customer satisfaction with heat pump systems as a function of region, installing contractor, manufacturer, model, year of installation and system type. The following summarizes the major findings of the study. Most Canadian heat pumps are retrofit installations in existing homes. The majority of these heat pumps have either supplemented or replaced an oil furnace. The average age of heat pumps is 2.5 years. The median size of heat pumps installed is 2.5 tons. The three most popular brands by order of prevalence are York, Carrier and General Electric. Only about one-fifth of heat pump owners have purchased service contracts. Two-thirds of the heat pumps have never needed repairs. Eighty-three percent of heat pump owners have never incurred any repair costs; and of those that have, about half spent $100 or less. The most frequent repair problems are refrigerant leaks followed by relays and controls. Corrective actions average about 0.3 per unit year. The owners' evaluation of comfort from their heat pump is generally favourable. About 12% of the owners find the outdoor unit noisy and 10% feel maintenance costs are at a disadvantage. Overall, only 7% of heat pump owners indicated that they would not install a heat pump in their next house. Most heat pump owners are satisfied with their heat pump brand and installer. Owners with systems installed in newer homes are more satisfied with their heat pumps than those who have installed heat pumps in older homes. 3 figs., 93 tabs.

The diverse values and motivations of family forest owners in the United States: An analysis of an open-ended question in the National Woodland Owner Survey

Science.gov (United States)

David N. Bengston; Stanley T. Asah; Brett J. Butler

2011-01-01

The number of family forest owners in the USA has increased continuously in recent decades, and the fate of much of US forests lies in the hands of this diverse and dynamic group of people. The National Woodland Owner Survey (NWOS) is a recurring and comprehensive national survey of US private forest owners, including family forest owners. The NWOS includes an open-...

Corporate social responsibility in Islam

OpenAIRE

Elasrag, Hussein

2015-01-01

The aim of this study is to review the Islamic principles of CSR, and the definition of a structured social corporate responsibility (CSR), and based on this responsibility. And provide a practical through the international financial institutions that can implement CSR policies framework. This study provides the basis of social responsibilities that apply to those derived from divine sources of international financial institutions.

Results of the radiological survey at Sumitomo Machinery Corporation of America, 7 Malcolm Avenue, Teterboro, New Jersey (TJ001)

International Nuclear Information System (INIS)

Foley, R.D.; Floyd, L.M.

1989-02-01

A radiological survey of the commercial property at 7 Malcolm Avenue, Teterboro, New Jersey, was conducted on November 12--20, 1986. Samples of the soil surface were taken for further analyses during this time. Conversations with property owners revealed that originally this site was part of a single property of approximately 107 acres owned entirely by the Bendix Aerospace Corporation. During this period of total property ownership, Bendix was licensed by the Nuclear Regulatory Commission to use thorium in on-site Navy/Bendix process. Around 1976, the property was subdivided into three parcels, and one parcel of about 7 acres was purchased by Sumitomo Corporation. 5 refs., 3 figs., 5 tabs

EPRI perspective of owner groups

International Nuclear Information System (INIS)

Dau, G.J.

1988-01-01

A survey was conducted to evaluate the utilities' perspective of the success of efforts of the Electric Power Research Institute (EPRI) and owner groups for the development and implementation of advanced technology. The source of the advanced technology was the result of a joint effort between EPRI and two utility owner groups. The former performs generic research and development (R and D) on behalf of its members drawn from the US electric utility industry. Owner groups are short-term associations of a group of utilities, all confronted with the same problem. Management implications for both EPRI and the utilities are drawn from the results and are summarized. They include recognition that EPRI's reputation for objectivity is an important asset that must be protected. Other implications include assessments of the merits and options for building better utility/NRC relations and strengthening the utility/EPRI relationship. Addressing the implications does not hinge on any major new development. Rather, it depends on EPRI and utility management making the commitment to support efforts to increase the intensity of communication on the baseline program. The resources needed are mainly provision of adequate staff time and attendant travel expenses

USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE

OpenAIRE

Farcas Teodora Viorica

2015-01-01

The topic of corporate reporting is very actual being subject of preoccupation of the main international regulatory and professional organisms in the accounting area. Hence, our study targets a priority research area. Its main objective is to discuss the concept of user needs and to emphasize how the needs of users of corporate financial reports have developed in time and how these needs are the main factors influencing the actual changes in the framework of the corporate reporting. In the no...

Highly Educated Men Establish Strong Emotional Links with Their Dogs: A Study with Monash Dog Owner Relationship Scale (MDORS) in Committed Spanish Dog Owners

Science.gov (United States)

Bulbena, Antoni; Tobeña, Adolf

2016-01-01

The characteristics of the human-animal bond may be influenced by both owner-related and dog-related factors. A study was designed to explore the existence of different dog ownership patterns and their related factors. We created an on line questionnaire that included demographic questions about the dog and the owner, a Spanish version of the Monash Dog Owner Relationship Scale (MDORS) and a validated measure of satisfaction with life (Cantril’s ladder). We collected 1140 valid responses from adult dog owners, who were recruited using the client databases of Spanish veterinary practices. We explored the presence of groups within the population using Principal Components Analysis (PCA) of the MDORS variables combined with Hierarchical Cluster Analysis (HCA). Two groups were found; Group I having a higher level of emotional involvement with their dogs compared with Group II. Binary logistic regression was used to explore demographic factors that influenced group membership. Four variables were significantly associated with membership of Group I (pdog-ownership may be present within a population of owner-dog dyads, and that certain owner characteristics are associated with the type of owner-dog relationship. Future research could apply a similar approach to different types of sample population in order to identify specific patterns of dog-ownership. PMID:28033397

Highly Educated Men Establish Strong Emotional Links with Their Dogs: A Study with Monash Dog Owner Relationship Scale (MDORS) in Committed Spanish Dog Owners.

Science.gov (United States)

Calvo, Paula; Bowen, Jonathan; Bulbena, Antoni; Tobeña, Adolf; Fatjó, Jaume

2016-01-01

The characteristics of the human-animal bond may be influenced by both owner-related and dog-related factors. A study was designed to explore the existence of different dog ownership patterns and their related factors. We created an on line questionnaire that included demographic questions about the dog and the owner, a Spanish version of the Monash Dog Owner Relationship Scale (MDORS) and a validated measure of satisfaction with life (Cantril's ladder). We collected 1140 valid responses from adult dog owners, who were recruited using the client databases of Spanish veterinary practices. We explored the presence of groups within the population using Principal Components Analysis (PCA) of the MDORS variables combined with Hierarchical Cluster Analysis (HCA). Two groups were found; Group I having a higher level of emotional involvement with their dogs compared with Group II. Binary logistic regression was used to explore demographic factors that influenced group membership. Four variables were significantly associated with membership of Group I (pdog-ownership may be present within a population of owner-dog dyads, and that certain owner characteristics are associated with the type of owner-dog relationship. Future research could apply a similar approach to different types of sample population in order to identify specific patterns of dog-ownership.

Owners of nuclear power plants

Energy Technology Data Exchange (ETDEWEB)

Hudson, C.R.; White, V.S.

1996-11-01

Commercial nuclear power plants in this country can be owned by a number of separate entities, each with varying ownership proportions. Each of these owners may, in turn, have a parent/subsidiary relationship to other companies. In addition, the operator of the plant may be a different entity as well. This report provides a compilation on the owners/operators for all commercial power reactors in the United States. While the utility industry is currently experiencing changes in organizational structure which may affect nuclear plant ownership, the data in this report is current as of July 1996. The report is divided into sections representing different aspects of nuclear plant ownership.

IS AN INTERNATIONAL CORPORATE HUMAN RIGHTS LIABILITY FRAMEWORK NEEDED? AN ECONOMIC POWER, BUSINESS AND HUMAN RIGHTS, AND AMERICAN EXTRATERRITORIAL JURISDICTION ANALYSIS

Directory of Open Access Journals (Sweden)

Carlos Arevalo

2013-11-01

Full Text Available All companies, regardless of the sector they belong to, can positively or negatively impact human rights. Governments are increasingly aware of the benefits that free trade brings their nations, which has led them to do whatever is necessary to attract foreign investment, even if it means to act against the interests of their own people. The power relationship between corporations and states generates a tension derived from their nature: while the objective of states is the welfare of its members, the purpose of corporations is profit. It is in the crack generated by the collision of powers and purposes between these two actors, that this article is intended to raise the discussion on the need to establish an international framework for corporate liability for human rights violations. To achieve its goal, the article will analyze the opportunities and obstacles raised by the exercise of extraterritorial jurisdiction in the American context and its relationship with the developments in the business and human rights field.

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...

Corporate Governance and Pension Fund Performance

Directory of Open Access Journals (Sweden)

Oskar Kowalewski

2012-03-01

Full Text Available This study provides new evidence on the impact of governance on the performance of privately defined contribution pension plans. Using a hand collected data set on governance factors, the study shows that the external and internal governance mechanisms in pension plans are weak. One explanation for this weakness is the potential conflict between the pension beneficiaries and the fund’s owner, which depends on who bears the investment risk in the pension plan. Hence, different governance factors are found to be important for pension fund return on invested assets and also for its economic performance. Consequently, the overall policy conclusion is that more focus should be put on the governance of the pension funds, taking into account the different interests of the beneficiaries and owners as it may determine their performance.

REFORMING CORPORATE GOVERNANCE IN ETHIOPIA ...

African Journals Online (AJOL)

milkii

financial resources on domestic and international capital markets through good corporate governance excited ...... It does not provide for separation of the roles of a chief executive officer (CEO) and board Chairperson;. • Besides, the law does ...

CORPORATIONS CRISIS - BEYOND THE FRONTIERS OF MANAGEMENT

Directory of Open Access Journals (Sweden)

Liviu NEAMTU

2009-12-01

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

Application of dematel method in integrated framework of corporate governance

OpenAIRE

Klozíková, Jana; Dočkalíková, Iveta

2015-01-01

Corporate governance was created in recent decades and we can say that it is a new field of science. The most famous companies failed from day to day. Their failure and scandals had significant impact on local and international community. Finding of a new effective framework of level of corporate governance can help that the similar negative events wouldn't be repeated never again. The new approach in the corporate governance - an integrated framework, created for corporate governance is one ...

Evaluating the Alignment of Organizational and Project Contexts for BIM Adoption: A Case Study of a Large Owner Organization

Directory of Open Access Journals (Sweden)

Hasan Burak Cavka

2015-11-01

Full Text Available Building information modeling (BIM has been presented as a potential solution to current facilities management problems related to information exchange during handover, and facilities information management during operations. However, implementing BIM in an owner organization is a complex challenge that necessitates reconfiguration of work practices and internal structures to fully realize the benefits. Owners are often unsure about how or whether they should go through the challenges related to implementation. Although previous studies have documented the potential benefits of BIM adoption for owners, such as improvements in work order processing, very little research has specifically looked at the transition to BIM and the scale of the effort required for large and diverse owner organizations. This paper presents the results of a long-term embedded case study analysis of a large owner-operator institutional organization that investigated the alignment of facility management (FM practices across organizational and project contexts. The research objective was to examine current organizational practices in order to understand the potential, as well as the challenges, of transitioning from a paper-based to a model-based approach in handover and operations. We describe the current state of handover, information management and facility management practices and developed a framework to characterize the alignment between organizational constructs, available technology, project artifacts and owner requirements. This investigation of the current state of practice enables us to understand the gap between available and required information, processes and technology, and to better understand the enormous challenges owners face when considering the transition to BIM.

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...

The Significance of the 2014 Corporate Governance Code of the Bank of Russia

Directory of Open Access Journals (Sweden)

Anna Vladislavovna Shashkova

2014-01-01

Full Text Available The present article focuses on corporate governance in Russia, as well as on the approval in 2014 of the Code of Corporate Governance by the Bank of Russia and by the Russian Government. The article also provides the concept of the famous foreign term Compliance. Compliance is a system based on binding rules of conduct contained in the regulations which are mandatory for the company. In order to fulfill best practices and implement local acts on the most important issues for the company, many foreign companies as well as large Russian companies have formed special Compliance departments. Taking into account such international experience and international corporate governance principles the Bank of Russia has elaborated the Corporate Governance Code, approved by the Russian Government in February 2014. Corporate Governance Code regulates a number of the most important issues of corporate governance such as shareholders'rights and fair treatment of shareholders; Board of Directors; Corporate Secretary of the Company; system of remuneration of members of the Board of Directors, executive bodies and other key executives of the company; system of risk management and internal control; disclosure of information about the company, the information policy of the company; major corporate actions. The most important issue which is analyzed by the author is the problem of the composition of the Board of Directors: the presence of independent directors in the company. According to the author the new Corporate Governance Code reflects the latest trends as well as the current situation with corporate governance in Russia today.

The reliability paradox of the Parent-Child Conflict Tactics Corporal Punishment Subscale.

Science.gov (United States)

Lorber, Michael F; Slep, Amy M Smith

2018-02-01

In the present investigation we consider and explain an apparent paradox in the measurement of corporal punishment with the Parent-Child Conflict Tactics Scale (CTS-PC): How can it have poor internal consistency and still be reliable? The CTS-PC was administered to a community sample of 453 opposite sex couples who were parents of 3- to 7-year-old children. Internal consistency was marginal, yet item response theory analyses revealed that reliability rose sharply with increasing corporal punishment, exceeding .80 in the upper ranges of the construct. The results suggest that the CTS-PC Corporal Punishment subscale reliably discriminates among parents who report average to high corporal punishment (64% of mothers and 56% of fathers in the present sample), despite low overall internal consistency. These results have straightforward implications for the use and reporting of the scale. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

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.

Parental use of corporal punishment in Europe: intersection between public health and policy.

Science.gov (United States)

duRivage, Nathalie; Keyes, Katherine; Leray, Emmanuelle; Pez, Ondine; Bitfoi, Adina; Koç, Ceren; Goelitz, Dietmar; Kuijpers, Rowella; Lesinskiene, Sigita; Mihova, Zlatka; Otten, Roy; Fermanian, Christophe; Kovess-Masfety, Viviane

2015-01-01

Studies have linked the use of corporal punishment of children to the development of mental health disorders. Despite the recommendation of international governing bodies for a complete ban of the practice, there is little European data available on the effects of corporal punishment on mental health and the influence of laws banning corporal punishment. Using data from the School Children Mental Health Europe survey, the objective of this cross-sectional study was to examine the prevalence and legal status of corporal punishment across six European countries and to evaluate the association between parental use of corporal punishment and children's mental health. The study found that odds of having parents who reported using occasional to frequent corporal punishment were 1.7 times higher in countries where its use is legal, controlling for socio-demographic factors. Children with parents who reported using corporal punishment had higher rates of both externalized and internalized mental health disorders.

Parental use of corporal punishment in Europe: intersection between public health and policy.

Directory of Open Access Journals (Sweden)

Nathalie duRivage

Full Text Available Studies have linked the use of corporal punishment of children to the development of mental health disorders. Despite the recommendation of international governing bodies for a complete ban of the practice, there is little European data available on the effects of corporal punishment on mental health and the influence of laws banning corporal punishment. Using data from the School Children Mental Health Europe survey, the objective of this cross-sectional study was to examine the prevalence and legal status of corporal punishment across six European countries and to evaluate the association between parental use of corporal punishment and children's mental health. The study found that odds of having parents who reported using occasional to frequent corporal punishment were 1.7 times higher in countries where its use is legal, controlling for socio-demographic factors. Children with parents who reported using corporal punishment had higher rates of both externalized and internalized mental health disorders.

Parental Use of Corporal Punishment in Europe: Intersection between Public Health and Policy

Science.gov (United States)

duRivage, Nathalie; Keyes, Katherine; Leray, Emmanuelle; Pez, Ondine; Bitfoi, Adina; Koç, Ceren; Goelitz, Dietmar; Kuijpers, Rowella; Lesinskiene, Sigita; Mihova, Zlatka; Otten, Roy; Fermanian, Christophe; Kovess-Masfety, Viviane

2015-01-01

Studies have linked the use of corporal punishment of children to the development of mental health disorders. Despite the recommendation of international governing bodies for a complete ban of the practice, there is little European data available on the effects of corporal punishment on mental health and the influence of laws banning corporal punishment. Using data from the School Children Mental Health Europe survey, the objective of this cross-sectional study was to examine the prevalence and legal status of corporal punishment across six European countries and to evaluate the association between parental use of corporal punishment and children’s mental health. The study found that odds of having parents who reported using occasional to frequent corporal punishment were 1.7 times higher in countries where its use is legal, controlling for socio-demographic factors. Children with parents who reported using corporal punishment had higher rates of both externalized and internalized mental health disorders. PMID:25674788

Characteristic corporate culture of the Telkom way 135

Science.gov (United States)

Utami, D. A.; Noviyanti

2018-01-01

The corporate globalization brought an attention consequence related to the global perspective balancing against local flexibility. It also made local Organizations to keeps aware to both continuously and fast global changing and development in order to maintain its existences. One of the things need to be strengthened was the strong corporate culture, which is acceptable, understood and applied culture by every single member of the corporate. This study was aimed to describe characteristics of The Telkom Way 135 corporate culture and its implementation in PT. Telekomunikasi Indonesia Tbk., Regional Division V East Java. It was descriptive research with a qualitative approach and conducted it by observation, documentation, and documentation techniques. Data validity was conducted using credibility, transmittable, dependable and special criteria. Results of the study are as follows; the characteristic of The Telkom Way 135 corporate culture is an integral corporate culture. Also, by combination of this characteristic, corporate culture could classify into the strong and adaptive corporate culture so that it able to supports PT. Telkom to win the external adaptation and reached its internal integration if there is a harmonization between the corporate culture’s characteristics with the managerial practices.

"Who's been a good dog?" - Owner perceptions and motivations for treat giving.

Science.gov (United States)

White, G A; Ward, L; Pink, C; Craigon, J; Millar, K M

2016-09-15

Complex relationships commonly exist between owners and their companion animals, particularly around feeding behaviour with an owner's affection or love for their animal most pronounced through the provision of food. It is notable that the pet food market is experiencing strong year-on-year growth in sales of dog and cat treats. Recognising the impact of treat giving in pet nutrition, the objective of the study was to investigate owner attitudes and motivations towards feeding treats (shop bought and other) to their dogs. A researcher-mediated questionnaire consisting of both quantitative and qualitative questions was used to interview dog owners (n=280) at two locations: an out-of-town retail park and a country park in the East Midlands. Owners almost unanimously viewed the word 'treat' within a nutritional context, as opposed to a new toy or other pleasure. The majority (96%) of owners interviewed reported feeding treats to their dog, with 69% feeding shop-bought treats on a daily basis. A wide range of treats was reportedly given by owners and the majority of owners interviewed fed multiple treat types. No association was found between owner age and frequency of shop-bought treats fed (P=0.659) nor between owner age and frequency of food given to the dog from the owner's plate (P=0.083). A wide range of foods which would not be considered balanced for the animal's nutritional requirements was viewed as a treat by some dog owners. A range of positive and negative views around the feeding of treats were expressed by dog owners, with some citing beneficial effects while others were clearly aware of the association between treat feeding and potential weight gain/obesity. Owner views included themes around positive reinforcement and responsibility but also reflected relational aspects of the human-animal bond. The results of the study show that treat giving is commonplace in feeding regimes and that treats are embedded in the feeding behaviour of many dog owners

Do corporate environmental initiatives lead to results in SMEs?

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

, it is relevant to study the situation between these two stages in order to identify to which extent corporate environmental initiatives actually lead to results and reductions. The research is based on data collected by surveys of industrial companies in Denmark in 1999, 2003, 2007 and 2011. They information...... with previous research demonstrating that companies generally are re-active in their attitude when perceiving stakeholder influence on taking environmental initiative and mainly respond to influence from stakeholders representing authorities, owners or employees. However, the size of the company may have...... a negative influence in some situations. That is, it seems to be easier for smaller companies to achieve an improvement compared to medium-sized companies....

Initiating nuclear power programmes: Responsibilities and capabilities of owners and operators

International Nuclear Information System (INIS)

2009-01-01

, operation, maintenance, life management and final decommissioning. It will have the ultimate responsibility to meet the safety, security and safeguards requirements at national and international levels. This report provides practical guidance on the main activities, responsibilities and desirable attributes of the designated owner/operator in a country initiating a nuclear power programme. It also describes the interfaces that the owner/operator will need with other organizations involved in the nuclear power programme. This publication can be used by Member States to build their owner/operator organization for the first nuclear power plant. It may also be of interest to others who are initiating the restart of a dormant nuclear power programme

BUSINESSES WITHOUT BOUNDARIES: A GEOGRAPHY OF CORPORATE POWER

Directory of Open Access Journals (Sweden)

Rozalia Iuliana KICSI

2016-08-01

Full Text Available During the last decades, the literature on international business reflects a growing interest in the extension of the corporate networks and the status of the multinational corporations in the global economy. Firstly, in this study, we briefly summarize several aspects regarding to the strategic focus of the multinational corporations on the global market. Secondly, we intend to map business extension in the international environment from the perspective of regional concentration. In this regard, for each region we have aggregated the key performance indicators (assets, sales and employees which reflect the magnitude of the activities of the companies included by UNCTAD in the Top 100 non-financial TNCs outside the home economic environment. Also, based on the algorithm for calculating the Transnationality Index we estimated an aggregate index for each home region of these companies. The main conclusion drawn from the study is that Europe is the most internationalised region; this tendency is underlined both by the value of the Transnationality Index at regional level and by the total value of the assets hold abroad by the companies which have the home location in the European economic environment. At the same time, from all the developed regions, Europe is the most attractive location for the implantation of the multinational corporations from outside. During the last decades, the literature on international business reflects a growing interest in the extension of the corporate networks and the status of the multinational corporations in the global economy. Firstly, in this study, we briefly summarize several aspects regarding to the strategic focus of the multinational corporations on the global market. Secondly, we intend to map business extension in the international environment from the perspective of regional concentration. In this regard, for each region we have aggregated the key performance indicators (assets, sales and employees which

Corporate social responsibility in regional and international entrepreneurship

NARCIS (Netherlands)

Fakhrutdinov, A. (Artyom)

2016-01-01

http://dx.doi.org/10.14261/postit/EF4989E2-2F5F-4E6B-B91D7CFEBE91755D In 2015 and 2016, Saxion University of Applied Sciences organized the 2nd and 3rd edition of the Regional Innovation and Entrepreneurship Conference (RIEC). This paper is debating the regional implications of Corporate Social

Is COSO enough from a Corporate Governance Perspective

DEFF Research Database (Denmark)

Laursen, Peter Birkholm; Holm, Claus

interest groups are analyzed and discussed, i.e. before COSO, at the time of COSO, and after COSO. The content analysis 1) provides a detailed description of the development in the conceptual understanding of internal controls, and 2) contrasts the perceptions as experienced by the auditors with the other...... Corporate Governance interest groups. The examination provides new evidence, which suggests that external auditors are serving their own self-interests in their description of the content of internal control. At the same time the internal and external auditors treat the concept of internal control...... as a partial concept, i.e., not a conceptual context in compliance with the interests of the totality of the Corporate Governance interest groups (at least until SAS No. 78,1995). This contribution to self-regulation gives the auditors an opportunity to position themselves in a situation where they can...

Human Resource Management and Corporate Social Responsibility

OpenAIRE

Bujor Anca Liliana

2012-01-01

The current context of economic development, the transformations that are subject to national and international organizations impose their traditional attitude change in relation to results and performance of current activity. In this context, the Corporate Social Responsibility (CSR) aims to achieve economic success in an ethical manner with respect for people, communities and environment. This article analyses the concept of Corporate Social Responsibility in relation to Human Resources (HR...

Multi-critera selection of a corporate system by using paired ...

African Journals Online (AJOL)

Abstract. The paper presents the results of comparing foreign corporate information systems (CISs) obtained by using the classical analytic hierarchy process (AHP). The eight most common corporate information systems of international standards were analyzed by 43 criteria, grouped into 7 classes of characteristics.

Practical application of corporate governance principles in a developing country: A case study

OpenAIRE

Wanjiru Gachie; Desmond Wesley Govender

2017-01-01

The importance of examining corporate governance in organisations cannot be overemphasised. Corporate governance failure which has resulted from weak corporate governance systems has highlighted the need for research aimed at contributing to the improvement and reform of corporate governance at business, national and international level. A review of corporate governance mechanisms and their practical application in two retail companies in South Africa was undertaken. The research question tha...

Nordic Corporate Governance and Industrial Foundations

DEFF Research Database (Denmark)

Thomsen, Steen

to the international audience. This paper therefore reviews the Nordic corporate governance model with special emphasis on a unique ownership structure, industrial foundations (foundations that own business companies). Rather than a meticulous description of details it emphasizes the Nordic model as a mode......The Nordic countries have attracted considerable attention in recent years as a benchmark for good governance. However, while the political governance characteristics of the Nordic model – particularly the welfare state - are well understood, its corporate governance characteristics remain elusive...

THE CRITICAL THINKING OF SOME WESTERN EUROPEAN CORPORATE GOVERNANCE STANDARDS AFTER FINANCIAL CRISIS, CORPORATE SCANDALS AND MANIPULATION

Directory of Open Access Journals (Sweden)

Dinh TRAN NGOC HUY

2013-12-01

Full Text Available After the recent global crisis, corporate scandals and bankruptcy in US and Europe, there is some certain evidence on weak auditing, risk management, accounting and audit system. This paper chooses a different analytical approach and among its aims is to give some systematic opinions on corporate governance criteria as a benchmark for stock markets. Firstly, it classifies limited Western European representative corporate governance (CG standards into two (2 groups: The Netherlands and Belgium latest CG principles covered in group 1 and, group 2, including corporate governance principles from Italy and Austria, so-called relative good CG group, while it uses OECD and ICGN principles as reference. Secondly, it identifies through analysis the differences and advantages between the above set of standards which are and have been used as reference principles for many relevant organizations. Third, it establishes a selected comparative set of standards for Western European representative corporate governance system in accordance to international standards. Last but not least, this paper covers some ideas and policy suggestions.

75 FR 70688 - Actel Corporation, Currently Known as Microsemi Corporation, Including On-Site Leased Workers...

Science.gov (United States)

2010-11-18

..., Accountants, Inc. and Accountant Temps Mountain View, CA; Amended Certification Regarding Eligibility To Apply... on-site leased workers from ATR International, Accountants, Inc., and Accountant Temps, Mountain View... a separate unemployment insurance (UI) tax account under the name Microsemi Corporation. Accordingly...

INTERNAL AUDIT IN CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Felicia Gabriela UNGUREANU

2010-03-01

Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.

26 CFR 1.6655-4 - Large corporations.

Science.gov (United States)

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6655-4 Large... not to be taken into account and the taxable income of a corporation for any taxable year during the...

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

FEMA Housing Assistance Owners - API

Data.gov (United States)

Department of Homeland Security — This dataset lists aggregated, non-PII dataset of FEMA Housing Assistance Program for House Owners The data was generated by FEMA's ECIM (Enterprise Coordination...

A study on the effect of board of directors on the rate of corporate transparency

Directory of Open Access Journals (Sweden)

Iman Rezaei

2012-10-01

Full Text Available The main target of this study is to consider the effect of the combination of board of directors on the corporate transparency in some companies among selected ones in Tehran Stock Exchange Market over the period of 2007- 2010. In this research, the combination of board of directors is selected among some factors of corporate transparency such as structure of ownership and the rights of owners, financial information and statistics and structure and combination of board of directors and managers as a sub-indicator for corporate governance. Linear regression statistical method is used to test hypotheses of study. The size of α is considered as 5% and hypotheses are accepted or rejected by means of Durbin-Watson and Clemogrov-Smirnov tests and by comparing p-value with α. At last, by means of forward regression method, the effect of control variables is considered over each hypothesis. The results show that the members of board of directors have no effect on partnership transparency, but effect on financial data and information and structure and combination of board of directors.

77 FR 3297 - Self-Regulatory Organizations; EDGA Exchange, Inc.; EDGX Exchange, Inc.; International Securities...

Science.gov (United States)

2012-01-23

... Euronext Paris. Holdco and its subsidiaries will have dual headquarters in Frankfurt and New York. In... Corporate Transaction in Which Deutsche B[ouml]rse AG and NYSE Euronext Would Become Subsidiaries of Alpha... rule changes in which their respective indirect parent owners will become subsidiaries of Alpha Beta...

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.

THE FORMATION AND DEVELOPMENT OF CORPORATE CULTURE OF THE MEDICAL ORGANIZATIONS

Directory of Open Access Journals (Sweden)

O. L. Zadvornaya

2016-01-01

Full Text Available The article is devoted to the problem of formation and development of corporate culture as the main factor of the successful functioning of medical organization in terms of optimization of activity of the health system. Discusses the importance and main directions of development of corporate culture for personal and organizational development. The authors identified features of the corporate culture of healthcare organizations, the approaches, showing the sequence and contents of the main practical activities on the formation, maintenance and development of corporate culture. Emphasized the need for further research and introduction of corporate culture and cultural values in health care organizations. Purpose/ objectives: to Study and evaluate the corporate culture of healthcare organizations to improve institutional management and increase of efficiency activity of medical organizations. Materials and methods: For data collection methods were used: direct observation, interviews, questionnaires. In conducting this study used data from official sources, a literature review, a systematic approach, comparative analysis, historical, sociological, statistical research methods. The results of the study indicate the need for concept development, tools implementation and development of corporate culture in the practice of the medical organizations.Conclusions/Significance: Corporate culture – the system of collectively shared values, symbols, beliefs, standards of behaviour employees of the organization that contributes to the originality and uniqueness of the activities of medical organizations that promote the identification of employees with the organization; Corporate culture is formed with the influence of factors external and internal environment of the organization, solving problems, external adaptation  and internal integration in the environment; Generated and promoted by the corporate culture is an important management tool, creates

Owners' view of their pets' emotions, intellect, and mutual relationship: Cats and dogs compared.

Science.gov (United States)

Arahori, Minori; Kuroshima, Hika; Hori, Yusuke; Takagi, Saho; Chijiiwa, Hitomi; Fujita, Kazuo

2017-08-01

Companion animals have established special relationships with humans, as demonstrated by many studies describing their abilities and bonds to communicate with humans. In this questionnaire-based study, we explored owners' views of pets in terms of their emotional and intellectual functions and their relationship with owners, and compared the results between cat owners and dog owners. We found that although both types of owners most often regarded their pets as "family members," this tendency was weaker in cat owners. Cat owners also scored significantly lower than dog owners for some emotions and intellect they thought their pets might have. Additionally, cat owners who regard their cats as family members tend to attribute "compassion" to their cats more strongly than cat owners who regard their pets as non-family. This study revealed that some aspects of cat owners' views of their pets differ from those of dog owners. These finding may help us to better understand our heterospecific companions and establish good relationships with them. Copyright © 2017 Elsevier B.V. All rights reserved.

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Science.gov (United States)

2010-04-01

... Trade Act corporations. 1.6072-3 Section 1.6072-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate incom...

Multinationals and corporate social responsibility

NARCIS (Netherlands)

Kolk, A.

2010-01-01

This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR in

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

NARCIS (Netherlands)

Y-G. Ahn

2007-01-01

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

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...

Business and corporate elites in Serbia

Directory of Open Access Journals (Sweden)

Ratković-Njegovan Biljana

2016-01-01

Full Text Available This paper discusses the issue of new business and corporate elites in Serbian society as one of the neglected aspects of two-decades-long social and economic transition away from the eyes of the general public. These elites haven't reached their status through typical channels of social mobility, such as education and achievements in professional work. In the struggle for capital allocation most of the business elites took advantage of the accelerated privatization of public property which took place in a climate of illegal business. The political establishment was in favor of the new business tycoons since they themselves also took advantage of the moment to convert their political power into the economic one. By devaluing public enterprises, selling them for a pittance and deceiving small shareholders massively, new corporate owners eroded the social capital. The society was impoverished and instead of developing it followed the path of antimodernization and peripheralization of the economy. That was a clear case of obstructing the democratic development of society by its elites. The majority of the new economic elite have originated from those social layers of the socialist era who had already possessed significant resources, economic, organizational and cultural capital, as well as political power. It can be argued that it was a transition without transformation, i.e. a process of 'remaking' the old establishment into a new elite. However, since the mid-nineties, the business and corporate elites have been penetrated by a new generation of business people, generally not related to the previous establishment. They accept the rules of doing business in a responsible manner. On the other hand, the state has found enough strength to start sanctioning transitional financial frauds and fraudsters from the closed circles of the current financial (pseudo elite.

Perception of Corporate Social Responsibility in companies of Eastern Slovakia region in 2009 and 2010

Directory of Open Access Journals (Sweden)

Iveta Ubrežiová

2013-01-01

Full Text Available The article deals with the perception of Corporate Social Responsibility in companies of Eastern Slovakia region in 2009 and 2010. It aims to evaluate the survey performed in selected companies with the aim to find answers to the research questions (concerning the rate of perception of Corporate Social Responsibility, the evaluation of using a concept in the company, the importance of engagement in this area and so on and with the assistance of selected methods for the examination. Different companies have framed different definition. Our own definition is that Corporate Social Responsibility is about how companies manage the business processes, to produce an overall positive impact on society. Holme said that Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society. Stakeholders are persons, groups or organizations that has direct or indirect stake in companies actions, objectives and policies (include creditor’s customers, directors, employees, government, owners, suppliers, unions and the community. Based on findings and a comparison of the results is made focusing on stakeholder’s area, and suggestions are offered for the improvement in areas examined.

Impact of corporate social responsibility claims on consumer food choice

DEFF Research Database (Denmark)

Mueller Loose, Simone; Remaud, Hervé

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Dewi Damayanti

2017-10-01

Space di Bandung dalam Melakukan Diferensiasi Produk”.  Tingginya kebutuhan akan ruang kerja yang ekonomis membuat bisnis coworking space semakin berkembang. Perkembangan ini terjadi di Bandung dan membuat tingkat persaingan coworking space di Bandung cukup tinggi, terlebih dengan keseragaman produk yang ditawarkan tiap coworking space. Melihat perkembangan tersebut, peneliti tertarik untuk melakukan penelitian mengenai bagaimana corporate branding coworking space di Bandung dalam melakukan diferensiasi produk. Tujuan penelitian ini adalah untuk mengetahui bagaimana pembentukan visi perusahaan, pengimplementasian visi ke dalam budaya, dan kesesuaian citra dengan visi Bandung Digital Valley, Freenovation, dan Ruang Reka yang dihasilkan oleh stakeholder. Mengacu kepada konsep Corporate Branding dari Hatch dan Schultz. Metode penelitian yaitu metode deskriptif dengan data kualitatif. Teknik pengumpulan data dengan wawancara, observasi, dan studi dokumentasi. Setelah melakukan penelitian hasil yang didapat menunjukkan bahwa Corporate branding Bandung Digital Valley, Freenovation, dan Ruang Reka diakui fokus pada pengenalan perusahaan ke target pasarnya. Dimulai dengan pembentukan visi oleh pendiri melihat dari pengalaman dan peluang yang dimiliki. Lalu, penerapan visi pada setiap aspek perusahaan, salah satunya budaya perusahaan tidak dilakukan oleh seluruh coworking space. Terakhir, pembentukan citra kepada stakeholder dirasa belum saatnya karena masih perlu meningkatkan kualitas internal namun sudah ada usaha kesana yang tidak disadari oleh  Bandung Digital Valley, Freenovation, dan Ruang Reka. Kata Kunci : pembentukan merek perusahaan, diferensiasi produk, Bandung Digital Valley, Freenovation, Ruang Reka.

Policy Enabling Environment for Corporate Renewable Energy Sourcing

Energy Technology Data Exchange (ETDEWEB)

2017-05-09

Interest in renewable energy (RE) procurement in new markets is on the rise. Corporations are increasing their commitments to procuring RE, motivated by an interest in using clean energy sources and reducing their energy expenses. Many large companies have facilities and supply chains in multiple countries, and are interested in procuring renewable energy in the grids where they use energy. The policy environment around the world plays a key role in shaping where and how corporations will invest in renewables. This fact sheet details findings from a recent 21st Century Power Partnership report, Policies to Enable Corporate Renewable Energy Sourcing Internationally.

Energy Information Data Base: corporate author entries

International Nuclear Information System (INIS)

1978-06-01

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

Preliminary Study of Pet Owner Adherence in Behaviour, Cardiology, Urology, and Oncology Fields.

Science.gov (United States)

Talamonti, Zita; Cassis, Chiara; Brambilla, Paola G; Scarpa, Paola; Stefanello, Damiano; Cannas, Simona; Minero, Michela; Palestrini, Clara

2015-01-01

Successful veterinary treatment of animals requires owner adherence with a prescribed treatment plan. The aim of our study was to evaluate and compare the level of adherence of the owners of patients presented for behavioural, cardiological, urological, and oncological problems. At the end of the first examination, each owner completed a questionnaire. Then, the owners were called four times to fill out another questionnaire over the phone. With regard to the first questionnaire, statistically significant data concern behavioral medicine and cardiology. In the first area the owner's worry decreases during the follow-up and the number of owners who would give away the animal increases. In cardiology, owners who think that the pathology harms their animal's quality of life decreased significantly over time. With regard to the 9 additional follow-up questions, in behavioural medicine and urology the owner's discomfort resulting from the animal's pathology significantly decreases over time. Assessment of adherence appears to be an optimal instrument in identifying the positive factors and the difficulties encountered by owners during the application of a treatment protocol.

Ben & Jerry's Struggles with Corporate Social Responsibility in an International Context

Science.gov (United States)

Murray, J. Haskell

2015-01-01

This case study allows students to apply their corporate law and ethical knowledge to a socially focused business in a global environment. The assignments provide opportunities for reflection on some of the challenges facing Ben & Jerry's as the company attempted to pursue corporate social responsibility in three separate, but related,…

Status of Dog owners in Amravati Region of Maharashtra

OpenAIRE

A.D.Sawaimul; S.S.Ghule,S.Z.Ali; S.V.Kuralkar; M.G.Sahare; L.V.Patil; M.R.Hadge

2009-01-01

The study was conducted to analyzes the status of dog owners Akola, Buldana and Amaravati cities of Maharashtra with respect to there profession, income group, purpose of keeping and about residential accommodation of dog owners. [Vet. World 2009; 2(3.000): 108-108

Implementation Command Media Manual And Internal Auditor Role In Achieving The Rules Of Good Corporate Governance The Case Of Indonesia

Directory of Open Access Journals (Sweden)

Syafdinal

2017-05-01

Full Text Available Command Media Manual includes the provision implementation procedures and instructions relating to the management and handling of command media is used by an organization to provide trace archives and uniformity of action operations. The contributions Internal Auditor IA in applying the principles of Good Corporate Governance GCG in the formation of company image and in the improvement of the integrated control function ensure that the operations have been run well and can increase the value added to the organization. Testing the hypothesis first tested the validity and reliability testing. Analysis of data was using path analysis path analysis. Generally not maximum awareness and common understanding among all management and staff that the application of the Manual Command Media is very important for the companys operations in their objective to fulfill the standards of corporate governance.

Evaluating the Effectiveness of Internal Corporate Controls in Coal Mines Illustrated By the Example of JSC “SUEK-Kuzbass”

Directory of Open Access Journals (Sweden)

Kucherova Elena

2017-01-01

Full Text Available The article gives reasons for the need to develop the mechanism and tools of performance evaluation based on the implementation of specific management functions, as well as the integrated evaluation of the effectiveness of internal corporate controls. It presents the approbation of the proposed assessment methodology on the example of JSC “SUEK-Kuzbass”. The monitoring role as one of the functions of management is constantly increasing in the market economy. The participation of Russian companies in the international economy requires the organisation of internal company control. Moreover, with the enacting of the Law “On Accountings» № 402-FZ, for the majority of economic agents the organising of internal control became mandatory. Thus, the internal control means the process carried out by the Board of Directors and other staff of the organisation aimed at providing reasonable assurance that the objectives of the organisation such as ensuring the effectiveness and efficiency of operations, reliability of financial reporting and compliance with the legislation in force will be achieved.

Canine obesity: is there a difference between veterinarian and owner perception?

Science.gov (United States)

White, G A; Hobson-West, P; Cobb, K; Craigon, J; Hammond, R; Millar, K M

2011-12-01

The overall aim of this study was to examine the nature of the relationship between dog-ownership and canine obesity, explored in two cohorts of overweight/obese or non-overweight dogs (n=125). This paper concentrates on the owners' perception of dog weight. A researcher-mediated questionnaire was used to collect data from dog owners attending a small veterinary practice. Interviewees (n=121) were asked qualitative and quantitative questions, designed to examine the owners' views of their relationship with their dogs. Although a high proportion of owners claimed to have discussed the dog's weight with their veterinarian, some discrepancies were apparent between owner perception of animal weight and the veterinarian's evaluation of body condition score. Owner disagreement was significantly greater for the veterinarian-defined overweight dogs (P=0·005). Owners often provide personal narratives to account for their dog's weight status. This study confirms the important role of the vet in providing information about the issue of dog weight but also suggests that providing verbal information is sometimes insufficient. The study also indicates the potential value of qualitative research methods to further understand client perception of complex animal care issues and highlights the need for further in-depth research. © 2011 British Small Animal Veterinary Association.

The Semi-Autonomous World of Corporate Investigators : Modus vivendi, legality and control

NARCIS (Netherlands)

C.A. Meerts (Clarissa)

2018-01-01

textabstractCorporate investigators provide investigative services to organisations faced with internal norm violations. Four main professional groups of corporate investigators can be identified in the Netherlands – private investigation firms, in-house security departments, forensic accountants

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 Governance and Financial Reporting (mit Leibfried, Peter)

OpenAIRE

Berndt, Thomas

2007-01-01

This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identi...

Corporate Governance and Financial Reporting (mit Berndt, Thomas)

OpenAIRE

Leibfried, Peter

2007-01-01

This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identi...

Training benefits from NSSS owners group participation

International Nuclear Information System (INIS)

Hine, R.C.; Jones, J.E.; Ruzich, K.C.

1987-01-01

Even though the event at Three Mile Island was a bleak moment in the history of nuclear power, many advances in the nuclear industry have evolved as a result. One such advancement involves the establishment of NSSS Vendor Owners Groups. These groups were organized on a voluntary basis with nearly all utilities participating. The main purpose was to achieve mutual benefit, both technical and financial, through joint engineering and plant operation programs. This paper focuses on the Westinghouse Owners Group, which is commonly referred to as the WOG, and how it has benefited and could further benefit utility training. The paper consists of three sections. The first section provides an overview of the WOG structure and how it functions. The second section focuses on the major accomplishments of the WOG with emphasis on the development of the Emergency Response Guidelines (ERGs). The third section provides some recommendations as to how utility training departments can better utilize their owners groups

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...

24 CFR 983.351 - PHA payment to owner for occupied unit.

Science.gov (United States)

2010-04-01

... URBAN DEVELOPMENT PROJECT-BASED VOUCHER (PBV) PROGRAM Payment to Owner § 983.351 PHA payment to owner for occupied unit. (a) When payments are made. (1) During the term of the HAP contract, the PHA shall... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false PHA payment to owner for occupied...

The Semi-Autonomous World of Corporate Investigators : Modus vivendi, legality and control

NARCIS (Netherlands)

Meerts, C.A.

2018-01-01

Corporate investigators provide investigative services to organisations faced with internal norm violations. Four main professional groups of corporate investigators can be identified in the Netherlands – private investigation firms, in-house security departments, forensic accountants and forensic

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....

Women on Corporate Boards in Bosnia and Herzegovina, FYR Macedonia, and Serbia

OpenAIRE

Djulic, Katarina; Kuzman, Tanja

2013-01-01

In January 2013, International Finance Corporation (IFC) launched a research project entitled women on corporate boards in Bosnia and Herzegovina, FYR Macedonia, and Serbia. The purpose of the project was to gather information on the representation of women on corporate boards and to learn about the determinants of female board membership in these countries. Which skills and knowledge do w...

Differences Between New and Long-Standing US Gun Owners: Results From a National Survey.

Science.gov (United States)

Wertz, Joseph; Azrael, Deborah; Hemenway, David; Sorenson, Susan; Miller, Matthew

2018-07-01

To quantify the proportion of current US gun owners who are new to owning firearms and compare new versus long-standing gun owners with respect to their firearms and firearm-related behaviors. We performed a cross-sectional analysis of a nationally representative probability-based online survey conducted in 2015 in the United States. We defined new gun owners as current firearm owners who acquired all of their firearms within the past 5 years, but who lived in a home without a gun at some time over the past 5 years. We defined long-standing firearm owners as all other current gun owners. New gun owners represented 10% of all current US adult gun owners. In addition to being younger than long-standing gun owners, new gun owners were more likely to be liberal, own fewer guns, own handguns, own guns only for protection, and store guns in a safe manner. Gun ownership is dynamic, with approximately 1 million Americans becoming new gun owners each year. Public Health Implications. Clinical guidelines should be updated to explicitly endorse re-evaluating household firearm status at regular intervals.

Status of Dog owners in Amravati Region of Maharashtra

Directory of Open Access Journals (Sweden)

A.D.Sawaimul

2009-06-01

Full Text Available The study was conducted to analyzes the status of dog owners Akola, Buldana and Amaravati cities of Maharashtra with respect to there profession, income group, purpose of keeping and about residential accommodation of dog owners. [Vet. World 2009; 2(3.000: 108-108

Knowledge transference in the international corporation network context

OpenAIRE

García Vázquez, Carlos

2016-01-01

Knowledge is one of the main assets for corporations as it provides competitive advantage over the rivals. On the other hand, owning the knowledge is not enough and companies need to distribute their cutting-edge technology or meth-odology through all their production units in order to keep the distance with their competitors. However it still being a relatively unexplored field because most of scholars and studies have traditionally focused on the tangible flows within the companies rather t...

The impact of owner age on companionship with virtual pets

OpenAIRE

Lawson, Shaun W.; Chesney, Thomas

2007-01-01

This paper focuses on issues of interaction with a particular type of mobile information system – virtual pets. It examines the impact of owner age on companionship with virtual pets, and tests the hypothesis that younger virtual pet owners will experience closer companionship with their virtual pet than older owners. This is in response to the marketing stance adopted by virtual pet manufacturers who clearly target younger people as the main consumers of their products. The hypothesis was te...

Search methods that people use to find owners of lost pets.

Science.gov (United States)

Lord, Linda K; Wittum, Thomas E; Ferketich, Amy K; Funk, Julie A; Rajala-Schultz, Päivi J

2007-06-15

To characterize the process by which people who find lost pets search for the owners. Cross-sectional study. Sample Population-188 individuals who found a lost pet in Dayton, Ohio, between March 1 and June 30, 2006. Procedures-Potential participants were identified as a result of contact with a local animal agency or placement of an advertisement in the local newspaper. A telephone survey was conducted to identify methods participants used to find the pets' owners. 156 of 188 (83%) individuals completed the survey. Fifty-nine of the 156 (38%) pets were reunited with their owners; median time to reunification was 2 days (range, 0.5 to 45 days). Only 1 (3%) cat owner was found, compared with 58 (46%) dog owners. Pet owners were found as a result of information provided by an animal agency (25%), placement of a newspaper advertisement (24%), walking the neighborhood (19%), signs in the neighborhood (15%), information on a pet tag (10%), and other methods (7%). Most finders (87%) considered it extremely important to find the owner, yet only 13 (8%) initially surrendered the found pet to an animal agency. The primary reason people did not surrender found pets was fear of euthanasia (57%). Only 97 (62%) individuals were aware they could run a found-pet advertisement in the newspaper at no charge, and only 1 person who was unaware of the no-charge policy placed an advertisement. Veterinarians and shelters can help educate people who find lost pets about methods to search for the pets' owners.

Camel Owners And Perception Towards Management Practices At Butanaarea Gaderif State Sudan

Directory of Open Access Journals (Sweden)

Amir .M. Osman

2015-08-01

Full Text Available Abstract The current study was conducted at different locations in Butanaarea Gaderif state Sudan.60 questionnaires were used to collect information from camel owners .The study aims to assess perception of camel owners towards rangelands management practices .65 of camel owners rearing camels as life manner.The results revealed about 66 of the respondents are profession in camels rearing. On the other hand about 46 of camel owners adopted the nomadic system.Moreover 63 bred camel for milk and meat. The majority of camel owners kept breeding male camels from the same herd 90. the improvement methods of herd are based on three ways one of them is selection according to breeding history which practiced by 66.7 followed by productivity 25 and morphological features 8.3 . The improvement purposes focused on both milk meat about 78.3 .The concluded that most of the camels owner kept breeding male camels from the same herd. The priority of camel owners for improvement was a dual purpose meat and milk production.

Global Oligopolistic Competition and Multinational Corporations

DEFF Research Database (Denmark)

Hansen, Michael W.; Hoenen, Anne Kristin

2013-01-01

The contemporary International Business (IB) literature has ’forgotten’ a key insight of the early foreign direct investment (FDI) literature, namely that FDI often is driven by strategic interaction of multinational corporations (MNCs) in oligopolistic industries. Instead, the IB literature has ...

Financing Canadian international operations

International Nuclear Information System (INIS)

Beagle, G.

1996-01-01

A primer on financing international operations by Canadian corporations was provided. Factors affecting the availability to project finance (location, political risk), the various forms of financing (debt, equity, and combinations), the main sources of government backed financing to corporations (the International Finance Corporation) (IFC), the European Bank for Reconstruction and Development (EBRD), the Asian Development Bank (ADB), the Overseas Property Insurance Corporation (OPIC), government or agency guarantees, political risk coverage, the use of offshore financial centres, and the where, when and how these various organizations operate, were reviewed. Examples of all of the above, taken from the experiences of Canadian Occidental Petroleum of Calgary in the U.S., in South America, in the Middle and Far East, and in Kazakhstan, were used as illustrations. figs

Do Internet Credit Markets Improve Access to Credit for Female Business Owners?

OpenAIRE

Barasinska, Nataliya; Schäfer, Dorothea

2010-01-01

Business owners and founders are a minority of any bank's business clients. Scientific studies of traditional credit markets often show a lower probability of loan approval or higher loan costs for female business owners compared to male business owners. With this background the question arises whether female business owners have to struggle with this problem less on Internet credit markets. In this current study, DIW Berlin investigated business loans on the largest German Internet platform,...

Debt financing structure within the state-owned corporations in Kenya

Directory of Open Access Journals (Sweden)

Micah Odhiambo Nyamita

2015-05-01

Full Text Available The current public sector financial management reforms agenda within the state-owned corporations in Kenya aimed at integrating and aligning their performance to vision 2030, has not yet achieved the traction required. This study, therefore, examined the different types of debt financing strategies applied by the various state-owned corporations in Kenya, in comparison to those applied by state-owned corporations from developed and developing economies. The study specifically revealed that private debt financing, through bank loans and payables is commonly used amongst Kenyan state-owned corporations. While, most state-owned corporations from developed and developing economies, such as in America, Europe, Asia and South Africa, use public debt financing, through financial securities, traded in both domestic and international capital markets.

Implementation of corporate governance principles in Romania

Directory of Open Access Journals (Sweden)

Ramona Iulia Țarțavulea (Dieaconescu

2014-12-01

Full Text Available The paper aims to conduct a study regarding the manner in which corporate governance principles are applied in Romania, in both public and private sector. In the first part of the paper, the corporate governance principles are presented as they are defined in Romania, in comparison with the main international sources of interest in the domain (OECD corporate governance principles, UE legal framework. The corporate governance (CG principles refer to issues regarding board composition, transparency of scope, objectives and policies; they define the relations between directors and managers, shareholders and stakeholders. The research methodology is based on both fundamental research and empirical study on the implementation of corporate governance principles in companies from Romania. The main instrument of research is a corporate governance index, calculated based on a framework proposed by the author. The corporate governance principles are transposed in criteria that compose the framework for the CG index. The results of the study consist of scores for each CG principles and calculation of CG index for seven companies selected from the public and private sector in Romania. The results are analyzed and discussed in order to formulate general and particular recommendations. The main conclusion of this study is that that a legal framework in the area of corporate governance regulation is needed in Romania. I consider that the main CG principles should be enforced by developing a mandatory legal framework.

Corporate crime: Criminological and cultural aspects

Directory of Open Access Journals (Sweden)

Keković Zoran

2011-01-01

analyze criminological, cultural and other aspects of corporate crime and point to some potentially positive effects of measures based on the understanding of the characteristics and functioning of contemporary corporations. The first part of the article highlights the concept and features of corporate crime and suggests a broad criminological definition which encompasses its numerous aspects. The authors then focus on cultural aspects of corporate crime and the role of corporate culture type in choosing the criminal behavior as a way of gaining profit. In the second part, the authors examine the concept of internal corporate security culture and analyze basic models of corporate criminal liability and their relation to the concept of corporate security culture.

Entry and Exit Dynamics of Nascent Business Owners

DEFF Research Database (Denmark)

Rocha, Vera; Carneiro, Anabela; Varum, Celeste

2015-01-01

results suggest that different exit modes can be predicted by business owners’ entry route. Furthermore, different exit modes exhibit different duration dependence patterns according to the entry mode. Additionally, the paper shows that businesses started after a displacement episode are not necessarily......This paper reports a comprehensive study on the dynamics of nascent business owners using a unique longitudinal matched employer–employee dataset. We follow over 157,000 individuals who leave paid employment and become business owners during the period 1992–2007. The contributions of this paper...... are twofold. First, we analyze both entry and exit, identifying and characterizing different profiles of individuals leaving paid employment to become business owners, and distinguishing exits by dissolution from exits by ownership transfer. Second, we provide new evidence on how particular experiences...

76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

Science.gov (United States)

2011-11-04

... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... with respect to the proposed amendments under section 964, which would provide a special definition of...

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...

Rosatom international activities in 2011

International Nuclear Information System (INIS)

Lysenko, M.N.

2011-01-01

The Rosatom Corporation made some major strides in reinforcing the global nuclear safety arrangements, expanding its interactions with the IAEA and other notable international organizations. The article presents the momentous events in international activities of the Russian nuclear corporation, describes interaction with strategic partners and cooperation with IAEA, EURASEC and CIS-countries [ru

NEW CORPORATE REPORTING TRENDS. ANALYSIS ON THE EVOLUTION OF INTEGRATED REPORTING

OpenAIRE

Dragu Ioana; Tiron-Tudor Adriana

2013-01-01

The objective of this paper is to present the new corporate reporting trends of the 21st century. Integrated reporting has been launched through a common initiative of the International Integrated Reporting Committee and global accounting organizations. However, the history of integrated reports starts before the initiative of the IIRC, and goes back in time when large corporations begun to disclose sustainability and corporate social responsibility information. Further on, we claim that the ...

On the Internationalization of Corporate Boards

DEFF Research Database (Denmark)

Oxelheim, Lars; Gregoric, Aleksandra; Randøy, Trond

2013-01-01

This study investigates the internationalization of corporate boards, using a sample of 346 non-financial listed Nordic firms during 2001-2008. Given a high level of international activity, these firms have surprisingly few foreign directors. The picture of international expertise changes...... considerably, however, if we also count the international experience of national directors. The percentage of foreign directors is related primarily to financial internationalization rather than foreign sales, and thus presumably to the monitoring rather than advisory functions. The international experience...... of the nationals covaries with foreign sales, and increases with the share of foreign directors. Thus both sources of international expertise should be considered when analyzing board internationalization....

Corporate income taxation uncertainty and foreign direct investment

OpenAIRE

Zagler, Martin; Zanzottera, Cristiana

2012-01-01

This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

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...

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

Societal determinants of corporate social disclosures : an international comparative study

NARCIS (Netherlands)

Orij, René Pieter

2012-01-01

The purpose of this study is to investigate whether corporate social disclosure levels are determined by society. A social accounting methodology is applied, consisting of a hypothetico-deductive approach. Social accounting research is a critical or interpretative branch of financial accounting

Corporate Diversification, Firm Value and State Ownership in Chinese Publicly Listed Companies

OpenAIRE

Liu, Yang

2015-01-01

Corporate diversification has long been a focused and deeply developed field, defined as the process of a company expand its business into different areas. There are mainly three different types of corporate diversification: product diversification (related or unrelated) and geographic market diversification (home market or international market). Our research is concentrated on the first form of diversification. In addition, the relationship between corporate diversification and firm valu...

CORPORATE SOCIAL RESPON SIBILITY THROUGH THE GLOBAL COMPACT: BETWEEN BUSINESS AND SOCIETY

Directory of Open Access Journals (Sweden)

EDUARDO GOMES

2017-01-01

Full Text Available Corporate social responsibility of business is becoming an increasingly relevant subject of research  in political science, sociology, economics and law. The social responsibility of business is becoming  the object of close attention of both governmental and nongovernmental organizations, and the  priority of its development is provided at the national, supranational and international levels. This  article considers the political and legal dimensions of the model of corporate social responsibility  implemented through the Global Compact as an unprecedented private initiative of the United  Nations. A study of the social consequences of the Global Compact offers the opportunity to  observe the development of an extremely important initiative: the dissemination of practices and  models of corporate social responsibility and the possible implications of this action for society, for  business and for the United Nations itself. Corporate social responsibility, having an internal and  external dimension, social and political content, goes far beyond the formal legal aspect. At the  same time, states, including the BRICS countries, interested in developing corporate social  responsibility practices, by legal means, in one way or another contribute to the development of  the most promising practices of the social responsibility of business from their point of view. The  United Nations pays special attention to the private sector as a promising tool for responding to new problems arising within the international environment. The principles formulated by the United Nations in the Global Compact are reflected and developed in the documents of other international  organizations, and then in the programs and regulatory documents of the participating countries,  and, of course, in the various codes of large and medium-sized corporations.

The Effects of Globalisation on Corporate Communication

DEFF Research Database (Denmark)

Sanden, Guro Refsum

One important effect of globalisation for the multinational corporation (MNC) is the increasing diversity of the workforce, which becomes clear through the variety of different language backgrounds found among employees at all levels of the organisation. In order to overcome the linguistic barriers...... presented by the multilingual workforce, MNCs may try to implement various language policies or strategies to regulate the internal communicative environment, for example by adopting a common corporate language, or deploy language management tools such as language training for employees or use...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Science.gov (United States)

2010-04-01

... tax imposed by section 531 may apply if the avoidance is accomplished through the formation or use of... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on...

24 CFR 891.145 - Owner deposit (Minimum Capital Investment).

Science.gov (United States)

2010-04-01

... General Program Requirements § 891.145 Owner deposit (Minimum Capital Investment). As a Minimum Capital... Investment shall be one-half of one percent (0.5%) of the HUD-approved capital advance, not to exceed $25,000. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Owner deposit (Minimum Capital...

CORPORATE CULTURE AS A TOOL TO IMPROVE SAFETY CULTURE

Directory of Open Access Journals (Sweden)

Erika SUJOVÁ

2013-07-01

Full Text Available The aim of the article is to explain interconnectivity between corporate culture and safety culture, which aim to utilize motivation to prevent work accidents and other unwanted events in an enterprise. The article deals with ways how to improve approaches to Occupational Health & Safety, OH&S, at work place through proper direction of corporate culture. It introduces internal and external determinants of corporate culture, which have a significant effect. The article introduces common features of corporate culture and safety culture as an element of the OH&S management system with emphasis on system effectiveness. The final portion of the article presents the hierarchy of needs model, which may serve as a basis motivating employees to follow safety and health rules at work place.

Corporate governance, ownership and control: A review of recent scholarly research

Directory of Open Access Journals (Sweden)

Alex Kostyuk

2018-01-01

Full Text Available This manuscript is aimed at highlighting the most recent trends in corporate governance, ownership and control based on the manuscripts presented at the international conference “Corporate Governance, Ownership and Control” that took place in Rome on February 27, 2018. We have also used reputable papers published in the relevant academic journals in the past to support the arguments stated by the authors of the papers, presented at the conference. This paper covers a wide range of corporate governance topics in corporate ownership and control toward corporate governance mechanisms, such as board of directors, the board diversity, directors’ remuneration, firm performance, auditing and accounting, etc. We saw a growing interest of researchers to widen the scope of their major research to link it to corporate ownership and control issues. Currently, corporate governance research follows two major routs: classical empirical corporate governance research and multidisciplinary research aimed at findings non-conventional methods to solution of existing problems.

26 CFR 1.921-2 - Foreign Sales Corporation-general rules.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign Sales Corporation-general rules. 1.921... Corporation—general rules. (a) Definition of a FSC and the Effect of a FSC Election. Q-1. What is the definition of a Foreign Sales Corporation (hereinafter referred to as a “FSC” (All references to FSCs include...

Situation analysis of community pharmacy owners in Lebanon

Directory of Open Access Journals (Sweden)

Hallit S

2017-03-01

Full Text Available Objective: To evaluate the current community pharmacists’ interventions and job satisfaction, secondary to the alteration in the financial rewards. Methods: A cross-sectional study was carried out, using a proportionate random sample of Lebanese community pharmacy owners from all districts of Lebanon. Results: Out of 1618 distributed questionnaires, 1465 (90.5% were collected back from pharmacy owners. Our study results showed that the monthly sales and profit decreased significantly in the last decade as well as the number of loyal customers (p<0.001 for all. The rent, the total assistant pharmacists’ and employees’ salaries, income taxes, municipality fees, the total bills (electricity, water, cleaning, security and the disposal of expired products per year significantly increased during the last 10 years (p<0.001. 95% of the owners said they cannot afford to hire any more pharmacists while 45% said they cannot afford buying software for their pharmacies. Finally, 89% of these owners admitted that their situation was better 10 years ago compared to nowadays. Conclusion: Most Lebanese community pharmacists are not financially satisfied; their financial situation deteriorated in the last decade. The ministry of Health along with the Order of Pharmacists in Lebanon should cooperate together to resolve this problem since they are two entities responsible for the patient’s health.

26 CFR 1.381(a)-1 - General rule relating to carryovers in certain corporate acquisitions.

Science.gov (United States)

2010-04-01

... corporate acquisitions. 1.381(a)-1 Section 1.381(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...)-1 General rule relating to carryovers in certain corporate acquisitions. (a) Allowance of carryovers... requirements of section 354(b)(1)(A) and (B) are satisfied; and (v) A mere change in identity, form, or place...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

Development and psychometric testing of the Canine Owner-Reported Quality of Life questionnaire, an instrument designed to measure quality of life in dogs with cancer.

Science.gov (United States)

Giuffrida, Michelle A; Brown, Dorothy Cimino; Ellenberg, Susan S; Farrar, John T

2018-05-01

OBJECTIVE To describe development and initial psychometric testing of an owner-reported questionnaire designed to standardize measurement of general quality of life (QOL) in dogs with cancer. DESIGN Key-informant interviews, questionnaire development, and field trial. SAMPLE Owners of 25 dogs with cancer for item development and pretesting and owners of 90 dogs with cancer for reliability and validity testing. PROCEDURES Standard methods for development and testing of questionnaire instruments intended to measure subjective states were used. Items were generated, selected, scaled, and pretested for content, meaning, and readability. Response items were evaluated with exploratory factor analysis and by assessing internal consistency (Cronbach α) and convergence with global QOL as determined with a visual analog scale. Preliminary tests of stability and responsiveness were performed. RESULTS The final questionnaire-which was named the Canine Owner-Reported Quality of Life (CORQ) questionnaire-contained 17 items related to observable behaviors commonly used by owners to evaluate QOL in their dogs. Several items pertaining to physical symptoms performed poorly and were omitted. The 17 items were assigned to 4 factors-vitality, companionship, pain, and mobility-on the basis of the items they contained. The CORQ questionnaire and its factors had high internal consistency (Cronbach α = 0.68 to 0.90) and moderate to strong correlations (r = 0.49 to 0.71) with global QOL as measured on a visual analog scale. Preliminary testing indicated good test-retest reliability and responsiveness to improvements in overall QOL. CONCLUSIONS AND CLINICAL RELEVANCE The CORQ questionnaire was a valid, reliable owner-reported questionnaire that measured general QOL in dogs with cancer and showed promise as a clinical trial outcome measure for quantifying changes in individual dog QOL occurring in response to cancer treatment and progression.

Dog Owners' Interaction Styles: Their Components and Associations with Reactions of Pet Dogs to a Social Threat.

Science.gov (United States)

Cimarelli, Giulia; Turcsán, Borbála; Bánlaki, Zsófia; Range, Friederike; Virányi, Zsófia

2016-01-01

The bond dogs develop with their owner received increased attention in the last years but no study aimed at characterizing the way in which owners interact with their dogs in their daily life and how this might influence dog behavior. In order to examine how dog owners interact with their dogs, we first analyzed the behavior of 220 dog owners in 8 different standardized situations involving the owner-dog dyad. We extracted 3 behavioral factors related to " Owner Warmth ," " Owner Social Support ," and " Owner Control ." Further, we investigated whether owner personality, gender and age are associated with these three factors. Results indicated that older owners scored lower in " Owner Warmth " and in " Owner Social Support " and higher in " Owner Control " than younger owners. Furthermore, owners scoring high in " Owner Control " scored lower in the personality trait Openness and owners scoring high in " Owner Social Support " scored lower in the personality trait Conscientiousness. Finally, we also analyzed whether the dogs' reaction to an unfamiliar woman's threatening approach was associated with the owners' interaction styles. Results showed that dogs that searched for proximity of their owners during the threatening situation had owners scoring higher in " Owner Warmth ," as compared to dogs that reacted more autonomously, approaching the unfamiliar experimenter. Analogies between dog-owner interaction styles and human parenting styles are discussed considering the implications of the present findings for human social psychology as well as the practical relevance for dog welfare and human safety.

Travel habits of electrical car owners; Elbileieres reisevaner

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-12-18

There are about 1300 electric motor cars (elcars) in Norway, of which about 75 percent are privately owned and 25 percent owned by enterprises. Elcars are most frequently used for short travels, especially to/from work and in connection with purchases. Elcar owners emphasize economic and some of the driving privileges as main reasons for acquiring the car. Elcar owners appear in little extent to be more environmentally conscious than the rest of the population.

[Effects of companion animals on owner's subjective well-being and social networks in Japan].

Science.gov (United States)

Kaneko, Megumi

2006-04-01

A multi-method approach was used to examine whether and how companion animals (CA) affect subjective well-being and social networks of Japanese people. In Study 1, a mail survey with a probability sample of 1250 Japanese adults over 40 years old showed that (1) female owners' attachment to CA negatively correlated with subjective well-being, and (2) although younger (under 65) CA owners had more close friends than non-owners, this tendency was reversed for those over 65. In Study 2, in-depth interviews with 27 adults showed that (1) female CA owners reported lower subjective well-being than non-owners, (2) although CA owners were generally successful in interacting with strangers through CA-related behaviors such as dog-walking, those relationships were unlikely to become close, and (3) in contrast to the owners' tendency to portray themselves in positive ways, most non-owners described CA owners negatively, such as being lonely or bad-mannered. Based on the present findings, which sharply contradict those of previous studies in the western societies, future issues are discussed.

The Mechanisms for the State Supporting the Development of Corporations

Directory of Open Access Journals (Sweden)

Riabokin Taras V.

2017-01-01

Full Text Available The main aim of the article is the theoretical substantiation of the necessity to build an efficient mechanism for the State supporting the corporate development, taking account of the main national and corporate interests. As result of processing and analyzing the available scientific-methodological and practical approaches to development of corporations and the State impact on this process, the phased scheme of the corporate development has been proposed, defining the main corporate and national priorities in each of the stages. On the basis of the administrative, fiscal, and monetary methods, the key directions for coordination of development of the individual corporations have been allocated and a mechanism for the State support has been proposed, implementation of which will provide to harmonize the public and the corporate interests, achieve the total recovery of the national economy. It has been pointed out to the need of creating on the basis of the powerful corporations an effective system of the corporate social responsibility as one of the main directions for harmonization of the national and the corporate interests. Promising directions for further research will be solving the problems associated with the long-term investment in the corporate development, determining and then minimizing the major risks at the stage of appearance of corporations at the international level.

Dog Owners' Interaction Styles: their Components and Associations with Reactions of Pet Dogs to a Social Threat

Directory of Open Access Journals (Sweden)

Giulia Cimarelli

2016-12-01

Full Text Available The bond dogs develop with their owner received increased attention in the last years but no study aimed at characterizing the way in which owners interact with their dogs in their daily life and how this might influence dog behavior. In order to examine how dog owners interact with their dogs, we first analyzed the behavior of 220 dog owners in 8 different standardized situations involving the owner-dog dyad. We extracted 3 behavioral factors related to Owner Warmth, Owner Social Support and Owner Control. Further, we investigated whether owner personality, gender and age are associated with these three factors. Results indicated that older owners scored lower in Owner Warmth and in Owner Social Support and higher in Owner Control than younger owners. Furthermore, owners scoring high in Owner Control scored lower in the personality trait Openness and owners scoring high in Owner Social Support scored lower in the personality trait Conscientiousness. Finally, we also analyzed whether the dogs´ reaction to an unfamiliar woman’s threatening approach was associated with the owners’ interaction styles. Results showed that dogs that searched for proximity of their owners during the threatening situation had owners scoring higher in Owner Warmth, as compared to dogs that reacted more autonomously, approaching the unfamiliar experimenter. Analogies between dog-owner interaction styles and human parenting styles are discussed considering the implications of the present findings for human social psychology as well as the practical relevance for dog welfare and human safety.

Some issues in ownership structure and corporate governance

Directory of Open Access Journals (Sweden)

K.A. Darshana Lakmal

2014-10-01

Full Text Available Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders — shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate governance has been commonly defined as the rules and procedures in place for governing an organization. It is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. Corporate governance principles and codes have been developed in different countries and issued from stock exchanges, corporations, institutional investors, or associations (institutes of directors and managers with the support of governments and international organizations. As a rule, compliance with these governance recommendations is not mandated by law, although the codes linked to stock exchange listing requirements may have a coercive effect. However, given the rapid developments within the field and the increasing prominence of corporate governance in the modern world, this definition may be considered too narrow. Corporate governance, while a topic that has been examined in considerable depth in many areas, is widely applicable to a vast array of topics and issues. This study contributes to the literature by extending the mainly based on board literature to where there are important institutional differences and issues in ownership structure and corporate governance system and seeks to address new and emerging issues which have yet to be closely examined and have, to a degree, been overlooked

Institutional Entrepreneurship and CSR within international SME’s : the added value for SMEs of employee-oriented CSR in foreign subsidiaries

NARCIS (Netherlands)

de Jong, Dirk Johan; de Graaf, Frank Jan

2011-01-01

This paper develops propositions on the added value of normatively-based, employee-oriented corporate social responsibility, specifically on the issue whether an individual owner-manager can add value within a foreign subsidiary by means of normatively-based, employee-oriented CSR. We suggest that

Contract Mining versus Owner Mining

African Journals Online (AJOL)

Owner

mining companies can concentrate on their core businesses while using specialists for ... 2 Definition of Contract and Owner. Mining ... equipment maintenance, scheduling and budgeting ..... No. Region. Amount Spent on. Contract Mining. ($ billion). Percent of. Total. 1 ... cost and productivity data based on a large range.

The Exclusive Group - Expatriates Working against Corporate Goals

DEFF Research Database (Denmark)

Lauring, Jakob

2004-01-01

Theories on expatriation have proposed international transfer as a mean to develop management capabilities and internationalise organisational communication networks. It has been argued that such developments are highly dependent on a sustained continual cross-cultural communication between...... as destructive towards overall corporate aims to internationalise and develop managerial and organisational competencies. Specifically excluding behaviour and cultural boundary creation of the expatriate group hindered the necessary cross-cultural communication and thereby working against corporate strategy...... of development....

Monitoring good corporate governance in developing countries ...

African Journals Online (AJOL)

Nnamdi Azikiwe University Journal of International Law and Jurisprudence ... The call for good corporate governance was as a result of the scandal and collapse ... This paper made use of legislation, regulations (Codes of best practices) and ...

Family forest owner preferences for biomass harvesting in Massachusetts

Science.gov (United States)

Marla Markowski-Lindsay; Thomas Stevens; David B. Kittredge; Brett J. Butler; Paul Catanzaro; David Damery

2012-01-01

U.S. forests, including family-owned forests, are a potential source of biomass for renewable energy. Family forest owners constitute a significant portion of the overall forestland in the U.S., yet little is known about family forest owners' preferences for supplying wood-based biomass. The goal of this study is to understand how Massachusetts family forest...

Compliance and corporate anti-money laundering regulation

Directory of Open Access Journals (Sweden)

Pietro Pavone

2018-04-01

Full Text Available This paper, having traced the evolution of anti-money laundering legislation, defines and frames money laundering and terrorism financing risk inside corporate dynamics. Principles that must inspire corporate actions on the construction of an adequate managing structure to contain risks are set out, considering the fact that there is no risk that this does not have an economical content. This is even truer in the presented case, given that the Italian legislation to counter money laundering is focused on the innovative and modern risk-based approach, which has to guide the organization and functioning of corporations. Possible configuration of corporate anti-money laundering supervisions is therefore analyzed, with the aim of underlining the present connection between anti-money laundering legislation and rules referring to the government and to the internal control system. The present study originates from the interpretation of the new Italian anti-money laundering law. In particular, the first consideration that derives is that the new law does not impose precise obligations in terms of corporate anti-money laundering structure, but a large area of autonomy is left to the will of each company.

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

Directory of Open Access Journals (Sweden)

Ali Uyar

2017-03-01

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

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...

Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

OpenAIRE

Wilde, Maarten

2016-01-01

textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.

A RELATIONAL ANALYSIS OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Gheorghe MINCULETE

2014-04-01

Full Text Available One of the realities brought forward by the financial crisis is that the corporate Governance, based until now mainly on self-regulation, has not been as effective as possible. A better management of organizations is important not only in order to reduce the possibility of occurrence of a new crisis in the future, but also for organizations to be more competitive. Currently we do not have a definition of corporate governance that is unanimously accepted. At global level, there are a variety of definitions for this term, depending on national, cultural or legislative characteristics. In this article we present the concept of corporate governance as being a complex process occurring at the level of the management of the organization, which integrates control, risk management and internal audit in a formula that is meant to determine the level of performance for the organizational achievements.

Corporate Tax in European Union and the Theory of Corporate Finance

OpenAIRE

Iwin-Garzyńska Jolanta

2015-01-01

One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the ...

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.

Geopolitics and the corporate investment decision

International Nuclear Information System (INIS)

Boulos, A.J.

1996-01-01

The impact of geopolitics in any international oil company's investment decisions, was discussed. Geopolitics in this context was defined as all government policies, be they economic, political strategic or military, that determine national interests, which a company has to take into account in making an investment decision. Geopolitical considerations have taken on added importance with the arrival of the Cold War and its aftermath, to the point where investment decisions based on traditional parameters such as geological productivity, rates of return, net present values, fiscal and contractual provisions frequently take a back seat to investment decisions that were taken with geopolitical impacts foremost in mind. From time to time, geopolitical factors can even pre-empt corporate investment decisions. The nature of geopolitics, its historical antecedents, the emergence of international rivalries following World War I, intensified after World War II, particularly after the formation of OPEC in 1973, the changing forms of resource ownership, and the general impact of geopolitical factors on corporate investment decisions were reviewed

Barriers and motivators for owners walking their dog: results from qualitative research.

Science.gov (United States)

Cutt, Hayley E; Giles-Corti, Billie; Wood, Lisa J; Knuiman, Matthew W; Burke, Valerie

2008-08-01

This qualitative research explored the relationship between dog ownership and dog-related, social environmental and physical environmental factors associated with walking with a dog. Seven focus groups with dog owners (n=51) were conducted. A pre-determined discussion guide was used and transcripts were analysed as group data, using content analysis to identify common themes. Many of the physical environmental barriers and facilitators that influenced dog owners to walk were similar to those found in the literature for general walking. However, a number of key motivators for walking, specific to dog owners, were identified. Dog owners reported that their dog was a strong source of motivation, companionship and social support that encouraged them to walk with their dog. The availability and accessibility of public open space (POS) for dogs and the provision of dog-related infrastructure within POS were also important environmental factors that affected whether owners walked with their dog. Results from this qualitative study were used to develop the Dogs and Physical Activity (DAPA) tool which is now being used to measure the walking behaviour of dog owners.

Evaluasi Penerapan Internal Control dan Pelaksanaan Good Corporate Governance pada PT PLN (Persero Distribusi Jakarta Raya dan Tangerang

Directory of Open Access Journals (Sweden)

Iswandi Iswandi

2011-11-01

Full Text Available PT. PLN (Persero Distribusi Jakarta Raya dan Tangerang have implemented Internal Control and Good Corporate Governance. The research would like to evaluate the implementation of Internal Control accordance with COSO’s criteria (Committee of Sponsoring Organizations of the Treadway Commission and KNKG’s criteria (Komite Nasional Kebijakan Governance. Based on research found that five components of COSO such as control environment, risk assessment, control activities, information and communication, monitoring have been implemented but unfortunately one of the component such as control activities not yet implemented properly accordance with COSO’s criteria. The company also have been imlemented GCG accordance with KNKG’s criteria but still need development through internalization GCG’s spirit among the employees because some employees still have different perception related to GCG. For example from employee stand point there’s no problem receive special gift or receive special payment from customer and have a conflict of interest when deal with public accountant.

Preliminary Study of Pet Owner Adherence in Behaviour, Cardiology, Urology, and Oncology Fields

Directory of Open Access Journals (Sweden)

Zita Talamonti

2015-01-01

Full Text Available Successful veterinary treatment of animals requires owner adherence with a prescribed treatment plan. The aim of our study was to evaluate and compare the level of adherence of the owners of patients presented for behavioural, cardiological, urological, and oncological problems. At the end of the first examination, each owner completed a questionnaire. Then, the owners were called four times to fill out another questionnaire over the phone. With regard to the first questionnaire, statistically significant data concern behavioral medicine and cardiology. In the first area the owner’s worry decreases during the follow-up and the number of owners who would give away the animal increases. In cardiology, owners who think that the pathology harms their animal’s quality of life decreased significantly over time. With regard to the 9 additional follow-up questions, in behavioural medicine and urology the owner’s discomfort resulting from the animal’s pathology significantly decreases over time. Assessment of adherence appears to be an optimal instrument in identifying the positive factors and the difficulties encountered by owners during the application of a treatment protocol.

26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

Science.gov (United States)

2010-04-01

... Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE...

Rhetoric and realities of corporate social responsibility

NARCIS (Netherlands)

Smid, H.

2014-01-01

Corporate social responsibility (CSR) is often considered as an alternative for direct government regulation to internalize externalities on markets. Especially in a complex economically liberated and globalized world order, in which direct government regulation and centrally creating new markets

77 FR 71188 - Ameren Corporation; Notice of Filing

Science.gov (United States)

2012-11-29

... Accounting for Internal Corporate Reorganization and Denying Rate Treatment Related to Acquisition Premiums... interventions in lieu of paper using the ``eFiling'' link at http://www.ferc.gov . Persons unable to file...

Entrepreneurial Attitudes: Comparing Independent Business’ Owners with Franchisees

Directory of Open Access Journals (Sweden)

João Bento Oliveira

2014-03-01

Full Text Available The ability to identify opportunities is the force behind thousands of small and medium enterprises, contributing to the improvement of social and economic performance of a country. The choice between starting an independent business or becoming franchisee seems to depend on different behaviors and attitudes of the entrepreneur. This research aims verify, based on entrepreneurial behavioral characteristics and the theory of planned behavior, whether there are differences in the degree of entrepreneurial attitude of franchisees and independent business owners, especially the food service industry. The issue as to possibility finding different attitudes in this study originated from assumedly less entrepreneurial characteristics of the franchisee, such as greater security and reduced innovation. As a theoretical basis, we dug into the concepts of entrepreneurship, entrepreneur and franchise, besides attitude and planned behavior. To data collect data we used the Instrument of Measure Entrepreneurial Attitude (IMAE proposed by Lopes and Souza Jr. (2005. The study was conducted with thirty occupants of the position of owner, main manager or co-owner of small and medium-sized food enterprises, in the city of Uberlândia, Brazil. Fifteen of them were franchisees and fifteen were independent business owners. Results indicated that, contrary to expectations, the entrepreneurial attitude of franchisees is higher. The most determinant factor in the entrepreneurial attitude differences observed in this study seems to be time in business.

A Process Model of Small Business Owner-Managers' Learning in Peer Networks

Science.gov (United States)

Zhang, Jing; Hamilton, Eleanor

2009-01-01

Purpose: The purpose of this study is to explore how owner-managers of small businesses can learn in peer networks to improve their management skills. It aims to offer a new way of understanding owner-managers' learning as part of a social process, by highlighting the complex, interactive relationship that exists between the owner-manager, his or…

Multinational corporations and health care in the United States and Latin America: strategies, actions, and effects.

Science.gov (United States)

Jasso-Aguilar, Rebeca; Waitzkin, Howard; Landwehr, Angela

2004-01-01

In this article we analyze the corporate dominance of health care in the United States and the dynamics that have motivated the international expansion of multinational health care corporations, especially to Latin America. We identify the strategies, actions, and effects of multinational corporations in health care delivery and public health policies. Our methods have included systematic bibliographical research and in-depth interviews in the United States, Mexico, and Brazil. Influenced by public policy makers in the United States, such organizations as the World Bank, International Monetary Fund, and World Trade Organization have advocated policies that encourage reduction and privatization of health care and public health services previously provided in the public sector. Multinational managed care organizations have entered managed care markets in several Latin American countries at the same time as they were withdrawing from managed care activities in Medicaid and Medicare within the United States. Corporate strategies have culminated in a marked expansion of corporations' access to social security and related public sector funds for the support of privatized health services. International financial institutions and multinational corporations have influenced reforms that, while favorable to corporate interests, have worsened access to needed services and have strained the remaining public sector institutions. A theoretical approach to these problems emphasizes the falling rate of profit as an economic motivation of corporate actions, silent reform, and the subordination of polity to economy. Praxis to address these problems involves opposition to policies that enhance corporate interests while reducing public sector services, as well as alternative models that emphasize a strengthened public sector

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...

Walk like a vet, think like an owner.

Science.gov (United States)

2016-11-26

Owners consulting the internet before venturing into a veterinary practice is a real issue in today's technological age, but how often do vets step into the owner's shoes and try to understand why they do so? On the farm, what are the motivations of the farmer, and are these being listened to by the vet? These were just some of the questions raised in a session at the BVA Congress during the London Vet Show last week. Georgina Mills reports. British Veterinary Association.

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.

A holistic perspective on corporate sustainability drivers

NARCIS (Netherlands)

Lozano, R.

2013-01-01

Since company boards are increasingly discussing 'sustainability', it becomes necessary to examine the nature of sustainability drivers. Most approaches to corporate sustainability drivers have focused either on internal or external drivers. This paper is aimed at providing a more holistic

A holistic perspective on corporate sustainability drivers

NARCIS (Netherlands)

Lozano, Rodrigo|info:eu-repo/dai/nl/36412380X

2015-01-01

Since company boards are increasingly discussing 'sustainability', it becomes necessary to examine the nature of sustainability drivers. Most approaches to corporate sustainability drivers have focused either on internal or external drivers. This paper is aimed at providing a more holistic

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

Directory of Open Access Journals (Sweden)

Camelia Iuliana Lungu

2007-11-01

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

North-Karelian forest owners' attitude to nature-emulating forestry work methods

International Nuclear Information System (INIS)

Jouhiaho, A.

1999-01-01

The TTS-Institute conducted a mail-questionnaire study of forest owners' opinions in the Province of North Karelia (Pohjois-Karjala) concerning work methods as applied in silviculture and logging. In addition, the study looked into the matter of the forest owners' willingness to pay for the implementation of nature-emulating silviculture and logging. The response percentage was 57 % with 344 forest owners responding to the questionnaire. The majority of the forest owners understood nature-emulating silviculture and logging as worthwhile objectives and as actions aimed at economically advantageous outcomes. Nature-emulating work methods involve the use of method emulating the natural development dynamics of forest ecosystems and causing minimum disturbance to the ecosystem. The term 'nature-emulating' was also seen to include forest treatment with awareness of landscape management viewpoints. Less than half of the forest owners were willing to pay for the implementation of nature-emulating silviculture and logging. Of those willing to pay, half were prepared to pay an extra 6 - 10 % for sivicultural and 1 - 5 % for logging on top of the costs. (orig.)

A study of small, medium, and micro-sized enterprise (SMME business owner and stakeholder perceptions of barriers and enablers in the South African retail sector

Directory of Open Access Journals (Sweden)

Mlenga G Jere

2015-11-01

Full Text Available Despite the support extended to the small business sector in South Africa, the growth and survival rates of small, medium, and micro-sized enterprises (SMMEs are lower than expected. This paper investigates business owner and stakeholder perceptions of barriers and enablers of the start-up, survival, and growth of SMMEs in the South African retail sector. A qualitative research design using semi-structured interviews was employed for data collection from samples of stakeholders and business owners. Framework analysis was used to analyse both sets of data. The findings show that the stakeholders and business owners consider the lack of support, competition, skills shortages, and poor internal controls as the key barriers to the start-up, survival, and growth of SMMEs. Stakeholders considered the business environment as the key enabler while the business owners regarded increasing demand as the key enabler. To address the barriers, recommendations relating to skills development, funding, shelter and services, and other business development resources are presented

Corporate responsibility reporting according to Global Reporting Initiative: an international comparison

Directory of Open Access Journals (Sweden)

Ionela-Corina CHERSAN

2016-04-01

Full Text Available The Global Reporting Initiative (GRI is an organization that has managed to impose its reporting practices on corporate responsibility among large transnational companies. The model proposed by GRI is based on the supposed convergence between the economic, social and environmental dimensions of sustainable development. This convergence can be presumed at macroeconomic level, but at the level of enterprises, the three dimensions are often divergent. By analyzing the structure of reports included in the GRI database, our article aims to identify the factors that impact on company’s behavior in the corporate responsibility reporting process. In addition, our research invites to answer the following question: is it not possible that these reports attempt to exaggerate company environmental and social performance, rather than to cause a change in their conduct?

Policies for Enabling Corporate Sourcing of Renewable Energy Internationally: A 21st Century Power Partnership Report

Energy Technology Data Exchange (ETDEWEB)

Bird, Lori; Heeter, Jenny; O' Shaughnessy, Eric; Speer, Bethany; Volpi, Christina; Cook, Orrin; Jones, Todd; Taylor, Michael; Ralon, Pablo; Nilson, Emily

2017-05-25

This paper explores the policy and regulatory enabling environment for corporate sourcing of renewables. The paper has been developed in support of the Corporate Sourcing of Renewables Campaign, which was launched at the Clean Energy Ministerial (CEM) meeting in June 2016. Through the campaign, a subset of CEM member governments is collaborating with corporate and nongovernmental organization partners to facilitate increased corporate procurement of renewables and pursue supportive policies for corporate procurement. This paper finds that policy certainty is essential to creating vibrant markets for renewable energy. While policymakers may need to adjust policy mechanisms over time as markets go through different stages of maturity, they must also consider the economic decisions that end-users make in evaluating projects. Policy interaction is also important to consider because buyers seek assurances that their investments in renewables have impact and wish to make clear claims about their renewable energy purchases.

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

Directory of Open Access Journals (Sweden)

Oyewunmi Olabode A.

2017-06-01

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

On hitting children: a review of corporal punishment in the United States.

Science.gov (United States)

Knox, Michele

2010-01-01

Research has clearly demonstrated associations between corporal punishment of children and maladaptive behavior patterns such as aggression and delinquency. Hitting children is an act of violence and a clear violation of children's human rights. In this article, the position of the United States on corporal punishment of children is discussed. Professional and international progress on ending corporal punishment is explained, and the relationship between corporal punishment and child abuse is discussed. An appeal is made for prevention efforts such as parent education and removal of social sanctions for hitting children that may hold significant promise for preventing child maltreatment.

Values and motivations of private forest owners in the United States: a framework based on open-ended responses in the national woodland owner survey

Science.gov (United States)

David N. Bengston; Brett J. Butler; Stanley T. Asah

2009-01-01

The National Woodland Owner Survey (NWOS) is a recurring and comprehensive national survey of private forest landowners in the United States, and is a social complement to the U.S. Forest Service Forest Inventory and Analysis program's biologic resource inventory. An open-ended question in the NWOS explores private forest owners' motivations and values...

Successful international cooperation : The influence of cultural similarity, strategic differences, and international experience

NARCIS (Netherlands)

van Oudenhoven, JP; van der Zee, KI

2002-01-01

Cooperation between companies increasingly exceeds national borders. In the present study 78 international cooperation cases were examined. It was shown that similarity in national and corporate culture is associated with successful cooperation. On the other hand, with respect to corporate strategy,

Pet owners' attitudes and behaviours related to smoking and second-hand smoke: a pilot study.

Science.gov (United States)

Milberger, S M; Davis, R M; Holm, A L

2009-04-01

Although research indicates that second-hand smoke (SHS) harms both human and animal health, data on the percentage of pet owners who smoke or allow smoking in their homes are not readily available. To investigate pet owners' smoking behaviour and policies on smoking in their homes, and the potential for educational interventions to motivate change in pet owners' smoking behaviour. A web-based survey was used with 3293 adult pet owners. The main outcome measures were smoking behaviour of pet owners and their cohabitants; policies on smoking in pet owners' homes; and impact of information about the dangers of pet exposure to SHS on pet owners' smoking intentions. Of respondents, 21% were current smokers and 27% of participants lived with at least one smoker. Pet owners who smoke reported that information on the dangers of pet exposure to SHS would motivate them to try to quit smoking (28.4%) and ask the people with whom they live to quit smoking (8.7%) or not to smoke indoors (14.2%). Moreover, non-smoking pet owners who live with smokers said that they would ask the people with whom they live to quit (16.4%) or not smoke indoors (24.2%) if given this information. About 40% of current smokers and 24% of non-smokers living with smokers indicated that they would be interested in receiving information on smoking, quitting, or SHS. Educational campaigns informing pet owners of the risks of SHS exposure for pets could motivate some owners to quit smoking. It could also motivate these owners and non-smoking owners who cohabit with smokers make their homes smoke-free.

Pioneering corporate responsibility in Italy: the Enel experience

Energy Technology Data Exchange (ETDEWEB)

Comin, Gianluca

2007-07-01

Enel, the largest Italian utility for production, distribution of electricity and the second largest for natural gas distribution has started its Corporate Responsibility practice in 2002 and ever since has gained a leading role within the Italian sustainability scene. By rapidly integrating Corporate Responsibility in its strategic planning and in its reporting procedures, Enel also could develop a state of the art sustainability plan, a wide array of key performance indicators to monitor it and an outstanding knowledge in Corporate Responsibility mainstreaming. The acceleration imposed by Enel's management in implementing Corporate Responsibility as a basic integrator into its corporate procedures also allowed the company to be acknowledged as one of the best practices in the world. Along the implementation of Corporate Responsibility Enel also developed traditional and intranet based training programs that impacted on 4,500 middle managers and 48,000 employees. International sustainability indices recognised the company's effort including it in their listings as of 2003. Active in stakeholder dialogue, Enel is also implementing a way to gather fresh and direct opinions from an esteemed universe of 60,000 people with an unprecedented web based polling tool derived from multidimensional scaling techniques aimed at questioning appreciation on 25 topics of mutual concern. (auth)

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.

Corporate Governance and Performance of Banking Firms: Evidence from Indonesia, Thailand, Philippines, and Malaysia

Directory of Open Access Journals (Sweden)

Maria Praptiningsih

2009-01-01

Full Text Available Corporate governance still becomes a major issue during the post-financial crisis period in Asian emerging market, such as Indonesia, Thailand, Philippines and Malaysia. Particularly, the financial institutions have implemented corporate governance reforms to enhance the protection of shareholders and stakeholders interest. The consequences emerge as it allows for greater monitoring especially by the shareholders. The objective of this study is to measure the corporate governance and performance in banking sectors in particular, which is determining by the corporate governance mechanisms. In the last part, this study attempts to identify whether there exist any differences in the monitoring mechanisms of banking firms and non-banking firms. This study found that only the foreign shareholder which is represent of the ownerships monitoring mechanisms are significantly negatively related with corporate performance measures in the banking firms in Asian emerging markets. Second, the Internal Control Monitoring Mechanisms showed the insignificant relationship with corporate performance, but only one of the internal control monitoring mechanisms which is CEO duality provides evidence in order to explain the relationship better. Third, the disclosure monitoring mechanisms through the big 4 external auditor is significantly related to corporate performance, instead of the big 3 rating agency. Last, there are similarities between bank and non-bank in terms of corporate governance monitoring mechanisms.

Corporate social responsibility motivations in Zambian SMEs

NARCIS (Netherlands)

Choongo, P.; van Burg, J.C.; Paas, L.J.; Masurel, Enno; Lungu, John

2017-01-01

This paper examines the motivations of different forms of corporate social responsibility (CSR) by small and medium-sized enterprises (SMEs) in an under-researched Sub-Saharan African country, Zambia. The results show that internal motivations (financial motivation and moral and ethical motivation)

Deregulation of the California electric power industry: An analysis of electric and natural gas corporate mergers and their effect on the California electric power market

Science.gov (United States)

Hornbuckle, James Dixon

Deregulation of the electric utility industry in California is moving in a direction that places greater reliance on the market forces of competition. Investor owned utilities (IOU's) are using mergers and acquisitions to improve their ability to compete in this new environment. Two large mergers were proposed in 1996 that could affect the California market. The first is between Enron Corporation, a large power marketer and Portland General Corporation, owner of Portland General Electric. The second is between Pacific Enterprises Inc., owner of Southern California Gas Company, the largest natural gas utility in the U. S., and Enova Corporation, owner of San Diego Gas and Electric Company. Understanding the impact of these mergers on the California electric power market is the focus of this study. This study examines hypotheses dealing with: (1) Merger Strategy, (2) Efficiency, and (3) Market Power. Using the Miles and Snow (1978) typology, I develop a strategic orientation model for the merger participants and their competitors. The results suggest a two-stage strategic orientation: (1) regulated core business stage, where the firms follow a Defender strategy, and (2) unregulated business stage, where the firms follow a Prospector strategy. Further, the results show the mergers are consistent with the strategy of Enron and Pacific Enterprises. Event study methodology, dollar gains/losses and market value weighted returns are used to determine if the mergers support the efficiency hypothesis. The evidence suggests the mergers lead to increased competitive advantage through improved efficiency for the participants. The results also suggest the mergers do not harm the rivals. The results of structural changes made by the California Public Utilities Commission (CPUC) in deregulation of the California market and analysis of the mergers by the CPUC and the Public Utility Commission of Oregon suggest that the exercise of market power is not a significant issue. Finally

Statistics and Corporate Environmental Management: Relations and Problems

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

1997-01-01

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

West Virginia Women Business Owners: Current Study and Trends Report.

Science.gov (United States)

Holup, Linda L.; FitzGerald, Kathleen M.

This report profiles current West Virginia women business owners and notes significant trends in the last eight years. It highlights a subgroup of women business owners, specifically low income, single women with children. These survey areas are discussed: industry sector, type of ownership, reasons for going/not going into business, planning…

Evolving legal framework of corporate governance in India – issues and challenges