WorldWideScience

Sample records for international corporation owners

  1. Compound Passport Service: supporting corporate collection owners in open innovation.

    Science.gov (United States)

    Andrews, David M; Degorce, Sébastien L; Drake, David J; Gustafsson, Magnus; Higgins, Kevin M; Winter, Jon J

    2015-10-01

    A growing number of early discovery collaborative agreements are being put in place between large pharma companies and partners in which the rights for assets can reside with a partner, exclusively or jointly. Our corporate screening collection, like many others, was built on the premise that compounds generated in-house and not the subject of paper or patent disclosure were proprietary to the company. Collaborative screening arrangements and medicinal chemistry now make the origin, ownership rights and usage of compounds difficult to determine and manage. The Compound Passport Service is a dynamic database, managed and accessed through a set of reusable services that borrows from social media concepts to allow sample owners to take control of their samples in a much more active way. Copyright © 2015 Elsevier Ltd. All rights reserved.

  2. 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.

  3. A new compact for owners and directors. The Working Group on Corporate Governance.

    Science.gov (United States)

    1991-01-01

    The virtual demise of hostile takeovers and leveraged buyouts has not cooled the tensions over corporate governance. In congressional hearings, at annual meetings, and in proxy contests splashed across the business pages, senior executives and powerful shareholders continue to confront each other. The basic issues remain remarkably consistent. When do investors' legitimate needs for returns translate into destructive pressures on long-term corporate prosperity? What kinds of accountability do top managers owe shareholders in terms of strategic consultation and disclosure? What is the precise role of the board of directors as a management monitor and shareholder representative? More than a year ago, a working group of distinguished lawyers representing large public companies and leading institutional investors began a series of meetings to cut through the rancor. Their goal was to reach common ground on a set of principles that reconciles the tensions between owners and managers. Recently, the group agreed on a statement that all eight members endorsed. The statement, "A New Charter for Owners and Managers," deserves wide readership, scrutiny, and commentary. HBR is pleased the working group chose it as the exclusive forum to release its statement.

  4. 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

  5. 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 ...

  6. Intern kontrol fra et Corporate Governance Perspektiv

    DEFF Research Database (Denmark)

    Holm, Claus; Laursen, Peter Birkholm

    2003-01-01

    En stadig voksende interesse for risiko styring (Risk Management) som en central proces i virksomhedsledelse vil måske betyde en ændret opfattelse af intern kontrol. Dette artikel fokuserer på intern kontrol fra et Corporate Governance perspektiv. "Intern kontrol" kan udfra de forskellige...

  7. 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...

  8. 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.

  9. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory...... corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened...... party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective....

  10. 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:.

  11. 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

  12. Game analysis and benefit allocation in international projects among owner, supervisor and contractor

    Science.gov (United States)

    Ding, Hao; Wang, Yong; Guo, Sini; Xu, Xiaofeng; Che, Cheng

    2016-04-01

    International projects are different from general domestic ones. In order to analyse the differences, a tripartite game model is built up to describe the relationship among owner, supervisor and general contractor, and some measures are given for the owner to more effectively complete the project. In addition, a project schedule selection model is formulated and a new benefit allocation method is proposed by introducing a new modified Shapley value with weighted factor.

  13. 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...

  14. Corporate Taxation and the International Challenge

    Directory of Open Access Journals (Sweden)

    Schmidt Peter Koerver

    2014-11-01

    Full Text Available It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

  15. 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...

  16. International Comparisons on Internal Labor Markets and Corporate Performance

    Directory of Open Access Journals (Sweden)

    Joonmo Cho

    2003-12-01

    Full Text Available This paper presents an analytical framework which demonstrates how the structures of corporate internal labor markets are formed within the broader labor and capital market context in the U.S. and Japan. This framework is then used to evaluate labor markets within Korean companies and to identify points of change which might promote greater efficiency. Prior to the Asian economic crisis, Korean conglomerates had large, closed internal labor markets. However, in the aftermath of the crisis, they have pursued structural downsizing and moved to open their labor markets. The empirical evidence introduced in this paper affirms the argument that the first step toward creating a flexible labor market in Korea should begin with establishing an efficient corporate governance structure. This implies that a simple switch from the Japanese paradigm for human resource management to an Anglo-American model or vice-versa may not improve internal labor market performance unless the change is accompanied by a solution to the problems posed by the minority controlling structure of Korean companies. The implications of this study for guiding policy in developing countries having labor market rigidities and underdeveloped corporate governance is clear. Capital market structure and corporate governance systems may provide an appropriate starting point for the development of any policies aimed at building an efficient human resource management system and a flexible labor market.

  17. 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.

  18. Internal marketing for engaging employees on the corporate responsibility journey

    OpenAIRE

    Sanchez-Hernandez, Isabel; Grayson, David

    2012-01-01

    Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey. Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate re...

  19. Corporate governance, competition, the new international financial architecture and large corporations in emerging markets

    OpenAIRE

    Ajit Singh; Bruce Weisse; Alaka Singh

    2002-01-01

    This paper examines from the developing countries perspective important analytical and policy issues arising from: a) the current international discussions about corporate governance in relation to the New International Financial Architecture; b) changes in the international competitive environment being caused by the enormous international merger movement in advanced countries. The background to a) above is the emergence of corporate governance as a key issue in the current G7 proposals...

  20. INTERNAL CONTROLS IN ENSURING GOOD CORPORATE GOVERNANCE IN FINANCIAL INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    KOSMAS NJANIKE

    2011-01-01

    Full Text Available This paper assessed factors that influence the internal controls in ensuring good corporate governance in financial institutions in developing economies with special reference to Zimbabwe. The research paper assessed how lack of internal controls affected good corporate governance and aimed to bring out elements of good corporate governance. It emerged that failure to effectively implement internal controls contributed significantly to poor corporate governance. The study discovered that internal control system overrides and the issue of “fact cat” directors also contributed to poor corporate governance. The study recommended that there is need for the board of directors to guarantee an organizational structure that clearly defines management responsibilities, authority and reporting relationships. There is also need to ensure that delegated responsibilities are effectively carried out to ensure compliance with internal controls of the financial institution concerned.

  1. Internal marketing for engaging employees on the corporate responsibility journey

    Directory of Open Access Journals (Sweden)

    Isabel Sanchez-Hernandez

    2012-07-01

    Full Text Available Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey.Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate responsibility.Findings: Reflexion from the extant literature indicates that, because employee engagement matters, internal responsibility should be put first. The internal marketing umbrella, including “selling internally” the idea of responsibility, facilitating internal communication, enhancing corporate volunteering or the possibility to become a social intrapreneur, could help to align employees’ needs with corporate responsibility goals.Practical implications: The results suggest that managers must ensure that internal aspects of management, such as internal communication and employee commitment are taken into account in order to get success in corporate responsibility issues. Managers need to be more proactive trying to introduce the marketing function in human capital issues. Understanding employees’ wants and needs and selling internally responsibility goals would make external efforts in developing a responsible strategy much more likely to succeed.Originality/value: Reflecting the literature which highlights the importance of internal marketing, we pay particular attention to their role on promoting corporate responsibility internally. The results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using internal marketing tools for this purpose. To the best of our knowledge is the first time this relationship has been academically discussed

  2. Internal marketing for engaging employees on the corporate responsibility journey

    Directory of Open Access Journals (Sweden)

    Isabel Sanchez-Hernandez

    2012-06-01

    Full Text Available Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey. Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate responsibility.Findings: Reflexion from the extant literature indicates that, because employee engagement matters, internal responsibility should be put first. The internal marketing umbrella, including ‘selling internally’ the idea of responsibility, facilitating internal communication, enhancing corporate volunteering or the possibility to become a social intrapreneur, could help to align employees´ needs with corporate responsibility goals.Practical implications: The results suggest that managers must ensure that internal aspects of management, such as internal communication and employee commitment are taken into account in order to get success in corporate responsibility issues. Managers need to be more proactive trying to introduce the marketing function in human capital issues. Understanding employees´ wants and needs and selling internally responsibility goals would make external efforts in developing a responsible strategy much more likely to succeed.Originality/value: Reflecting the literature which highlights the importance of internal marketing, we pay particular attention to their role on promoting corporate responsibility internally. The results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using internal marketing tools for this purpose. To the best of our knowledge is the first time this relationship has been academically discussed

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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 ...

  8. 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); ...

  9. 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...

  10. 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

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

    OpenAIRE

    Laka, Edite

    2012-01-01

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

  12. 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...

  13. 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.

  14. Classical Corporation Tax as a Global Means of Tax Harmonization

    OpenAIRE

    Kari, Seppo; Ylä-Liedenpoha, Jouko

    2002-01-01

    Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

  15. 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

  16. 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.

  17. 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...

  18. 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

  19. 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

  20. 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.

  1. 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.

  2. 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...

  3. Corporate income tax and the international challenge

    Directory of Open Access Journals (Sweden)

    Folkvord Benn

    2014-11-01

    Full Text Available Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobile capital, inadequacies in existing tax laws and a total change of international business environment have led to the fundamental problem in international tax law labeled by the OECD as the problem of BEPS (Base Erosion and Profit Shifting, along with severe competition among countries to attract investments and business activities. These challenges are the topic for the 2014 seminar of the Nordic Tax Research Council. Based on the Nordic national reports we discuss these challenges

  4. PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEPPENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEP

    Directory of Open Access Journals (Sweden)

    Muhammad Asaf Annur

    2015-10-01

    Full Text Available This study aims to determine the management of Corporate Social Responsibility ( CSR PT Grasada International in Pangkep . CSR management is a corporate social responsibility to the community and environment in which it operates . The method used in this research is mixed method with observational data collection techniques ; survey and interview . The results showed the implementation of corporate social responsibility has been running well ; ranging from environmental development program ; namely repair and maintenance of roads for farmers ; repair bridges and cliffs smoothing used for the construction of houses around . The field of education is to give assistance to children whose school students in elementary and junior high schools in the form of stationery and uniforms social humanitarian and religious never implemented but is not performing well.     Penelitian ini bertujuan untuk mengetahui pengelolaan Corporate Social Responsibility (CSR PT Grasada International di Kabupaten Pangkep.Pengelolaan CSR merupakan tanggung jawab sosial perusahaan kepada masyarakat dan lingkungan dimana perusahaan itu beroperasi.Metode penelitian yang digunakan dalam penelitian ini yaitumixed method dengan teknik pengumpulan data observasi, survey serta wawancara.Hasil penelitian menunjukkan pelaksanaan Corporate social responsibility ini sudah berjalan dengan baik, mulai dari program bina lingkungan yaitu perbaikan dan perawatan jalan untuk petani, perbaikan jembatan serta perataan tebing yang digunakan untuk pembangunan rumah sekitar.Bidang pendidikan yaitu memberikan bantuan kepada anak-anak siswa siswi yang sekolah di SD dan SMP berupa alat tulis dan baju seragam  sosial kemanusiaan dan keagamaan pernah dilaksanakan namun tidak terlaksana dengan baik.

  5. 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.

  6. 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...

  7. 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...

  8. 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...

  9. 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

  10. The transfer of employee-oriented CSR in multinational SME’s : an explorative study on the values of owner-managers within international business

    NARCIS (Netherlands)

    de Graaf, Frank Jan

    2014-01-01

    By assessing four cases, this paper develops propositions about the transfer of employee oriented corporate social responsibility (CSR) practices within multinational SMEs. Specifically we explore whether an individual owner-manager can add value within a foreign subsidiary by means of

  11. 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...

  12. 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

  13. 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...

  14. 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...

  15. 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.

  16. 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.

  17. 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.)

  18. 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.

  19. Special issue on “Internal audit and corporate governance” : Introduction

    NARCIS (Netherlands)

    Allegrini, M.; Melville, R.; Paape, L.; Selim, G.

    2009-01-01

    The article focuses on the internal auditing and corporate governance issues in the U.S. It states that due to various financial scandals, internal control and internal audit function should be within the core of corporate governance. It mentions that a report from the Treadway Commission presumes

  20. 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...

  1. 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...

  2. 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.

  3. 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...

  4. 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...

  5. 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...

  6. 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’

  7. 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...

  8. 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)

  9. 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.

  10. 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...

  11. 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.

  12. 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...

  13. 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

  14. 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.

  15. 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 ...

  16. 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.

  17. 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…

  18. 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

  19. 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

  20. 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.

  1. 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.

  2. 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

  3. 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...

  4. 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...

  5. 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...

  6. 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.

  7. The Corporate Social Responsibility of Family Businesses: An International Approach

    Directory of Open Access Journals (Sweden)

    Gérard Hirigoyen

    2014-07-01

    Full Text Available This study analyzes the links between listed family businesses and social responsibility. On the theoretical level, it establishes a relationship between socioemotional wealth, proactive stakeholder engagement, and the social responsibility of family businesses. On a practical level, our results (obtained from a sample of 363 companies show that family businesses do not differ from non-family businesses in many dimensions of social responsibility. Moreover, family businesses have statistically significant lower ratings for four sub-dimensions of “corporate governance”, namely “balance of power and effectiveness of the Board”, “audit and control mechanisms”, “engagement with shareholders and shareholder structure”, and “executive compensation”.

  8. 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...

  9. Internal carbon pricing - An increasingly widespread corporate practice

    International Nuclear Information System (INIS)

    2016-01-01

    For the Global Climate Chance Summit, I4CE and EpE - Entreprises pour l'environnement, have come together to release a guidebook on internal carbon pricing. The publication outlines the concept of an internal carbon price, describes its various forms and also identifies benefits of adopting this policy. The publication is based on the experiences of companies that are members of EpE and aims to respond to the questions which may arise for companies seeking to put a price on carbon internally

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

    Directory of Open Access Journals (Sweden)

    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.

  11. 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.

  12. 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.

  13. 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

  14. 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...

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

    Directory of Open Access Journals (Sweden)

    Đorđević Slaviša

    2012-01-01

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

  16. International business, corporate social responsibility and sustainable development

    NARCIS (Netherlands)

    Kolk, A.; van Tulder, R.

    2010-01-01

    While attention to the social and environmental impacts of international business (IB) is not new, the past years have seen renewed interest due to pressing global problems such as climate change and poverty. Multinational enterprises (MNEs) are regarded as playing a specific role given their global

  17. The Corporate Social Responsibility of Family Businesses: An International Approach

    OpenAIRE

    Gérard Hirigoyen; Thierry Poulain-Rehm

    2014-01-01

    International audience; This study analyzes the links between listed family businesses and social responsibility. On the theoretical level, it establishes a relationship between socioemotional wealth, proactive stakeholder engagement, and the social responsibility of family businesses. On a practical level, our results (obtained from a sample of 363 companies) show that family businesses do not differ from non-family businesses in many dimensions of social responsibility. Moreover, family bus...

  18. Locational Strategies of International Hotel Corporations in Eastern Central Europe

    OpenAIRE

    Johnson, Colin; Dembinski, Paul; Vanetti, Maurizio

    2004-01-01

    This study investigated expansion strategies of international hotel operators in Eastern Central Europe. Due to the growing importance of services in economic development, there is an impressive body of knowledge on the process of internationalization and service industries. The last comprehensive academic study on internationalization and the hotel industry was undertaken at the beginning of the 1990’s, however, and we believed that with the major changes impacting upon the industry due to t...

  19. Control mechanisms in corporate governance

    Directory of Open Access Journals (Sweden)

    Jovanović-Zattila Milena

    2016-01-01

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

  20. 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.

  1. Creating a quality culture in an international corporation

    International Nuclear Information System (INIS)

    Meyers, G.; Heppenstall, B.

    1991-01-01

    Since the early 1980's, many US-based companies including those serving the oil industry, have become increasingly aware that a business built on a quality culture will greatly enhance their ability to serve the customer, while leading the way to a technological breakthrough and systematic improvement of the industry itself. The methodology for managing quality has proven similar for most companies of that period in that responsibility for quality was delegated to specialists, both internal and external. This paper examines the struggles of such companies with respect to the evolving customer-focused, quality culture. It highlights why there may be difficulty gaining the commitment of upper and middle managers, and suggests methods of transforming these individuals into quality-driven business leaders. The role of the quality professional in facilitating the transformation process is examined throughout the paper

  2. 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.

  3. 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...

  4. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  6. 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...

  7. 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...

  8. 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...

  9. 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

  10. 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

  11. Relevance of free cash flow as a measure of generating value for owners

    Directory of Open Access Journals (Sweden)

    Bešlić Ivana

    2014-01-01

    Full Text Available In the new economy or knowledge economy the main goal of any company should be directed towards the achievement of the business in the interest of the owners, or generating the value for owners. In dynamic business environment, an effective performance measurement system is key determinant of successful implementation of corporate strategy, growth and survival of the company. Modern performance measures should provide an accurate assessment of the intrinsic value of the company, as well as the value for the owners (shareholders. The essence is maximizing the immanent or guaranteed value of the company. The immanent value is the value of a company based on internal evaluation (assessment discounted cash flows or expected cash flow in the future by the management team. Corporate managers in Serbia are facing the challenge of increasingly efficient capital markets and the competition in the future, which requires the implementation of a value oriented corporate governance, therefore this paper presents FCF (Free Cash Flow methodology of valuation. Free cash flow (FCF is the amount of cash available for owners of the company after the necessary investments in fixed assets and working capital to maintain the current scope of activities and support to planning.

  12. 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...

  13. 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

  14. 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...

  15. 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.

  16. 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...

  17. 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.

  18. 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

  19. Corporate communication positioned with communication studies: Corporate Communications, an International Journal: The Journal and its history, scope and future developments

    NARCIS (Netherlands)

    Elving, W.J.L.

    2012-01-01

    Studies of communication by and inside organizations are conducted within various fields, including the field of corporate communication. In this manuscript, the author presents the journal and positions the various fields of study that are represented within it. The theoretical foundations of

  20. 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

  1. 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....

  2. 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

  3. 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.

  4. 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....

  5. 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.

  6. 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…

  7. 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.

  8. 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...

  9. Determinants of the Financial Performances of Commercial Banks in Ethiopia: From Internal Corporate Governance Practice Perspective

    Directory of Open Access Journals (Sweden)

    Olani Bekele Sakilu

    2015-03-01

    Full Text Available ABSTRACT The purpose of this study is to examine the determinants of the financial performances of commercial banks in Ethiopia from an internal corporate governance practices perspective using time series data covering the period of 2008-2013. In the study, financial performance is measured by ROA and ROE of the banks. The study finds that qualified directors in the board, directors with prior experience in banking, chief executive officer compensation and existence of risk management committee in the board have a statistically significant and positive effect on banks’ performance in terms of both ROA and ROE; whereas ownership dispersion has a statistically significant and negative effect on banks performance.  The effect of frequency of board meeting on financial performance of bank is positive and significant in terms of ROA, but significant and negative in terms of ROE.  On the other hand, variables such as board size, female director in the board, and the existence of audit committee in the board did not have a statistically significant effect on bank’s performance.

  10. 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,…

  11. 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.

  12. 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.

  13. Social responsibility of corporations

    Directory of Open Access Journals (Sweden)

    Babić Jovan

    2007-01-01

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

  14. Corporations and the Uses of Law: International Investment Arbitration as a “Multilateral Legal Order

    Directory of Open Access Journals (Sweden)

    Peter Muchlinski

    2011-05-01

    Full Text Available This paper seeks to examine the claim, made by certain legal scholars, that international investment law, though based mainly on Bilateral Investment Treaties (BITs is in fact a multilateral order that introduces principles of an emergent “global administrative law” into the regulation of state conduct in relation to foreign investors and their investments. Such scholars argue that this order develops through the decisions of investor-State arbitral tribunals which are creating a harmonised understanding of the meaning of BIT provisions and an institutional system of adjudication that furthers the development of global administrative principles. Through a critical examination of this approach the paper argues that this field is not a multilateral order but an unstructured process of privatised legal entrepreneurship which seeks to further a professional interest in developing an extensive, investor friendly, regime of BITs. Furthermore, that process fails as a means of providing effective or legitimate legal review of administrative action.  The argument is made both on a theoretical level and by a review of a specific issue in international investment law, namely, the development of  wider types of claims and the rise of so-called “treaty shopping” by means of corporate group structuring.  In particular the multi-jurisdictional location of various affiliates in a multinational enterprise creates a network of potential claimants in investor state disputes, giving rise to the risk of multiple claims, while the possibility of setting up affiliates in various jurisdictions creates opportunities for “treaty shopping”. “Treaty shopping” involves the enterprise locating an affiliate in a jurisdiction that has signed an investment protection treaty with the host country, allowing various affiliates and/or the parent in a group enterprise to benefit from treaty protection even though they possess the nationality of a state that has no

  15. 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.

  16. 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.

  17. 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...

  18. 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...

  19. Internal corporate governance mechanisms and audit report lag: A study of Malaysian listed companies

    Directory of Open Access Journals (Sweden)

    Ummi Junaidda Binti Hashim

    2012-11-01

    Full Text Available This study attempts to investigate the link between corporate governance mechanisms and audit report lag for companies listed on Bursa Malaysia from 2007 to 2009. The 288 companies listed on Bursa Malaysia have been randomly selected. The corporate governance mechanisms examined include the board of directors and audit committee. It shows that there are significant negative relationships between board diligence, audit committee independence and expertise. The higher the number of meetings being held indicates that the board is discharging their role towards the company. The results show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. Its provide some evidence supporting the resource based theory, whereby characteristics of the audit committee, such as the resources and capabilities, could improve companies’ performance as well as corporate reporting.However, it could not provide any evidence concerning the link between board independence, board expertise, CEO duality and audit committee diligence on audit report lag. This study provides comprehensive examination of ARL on Malaysian listed companies for three years period. It is consider the initial study to provide a thorough examination of the association between corporate governance characteristics and ARL.

  20. School Corporal Punishment, Family Tension, and Students' Internalizing Problems: Evidence from India

    Science.gov (United States)

    Deb, Sibnath; Kumar, Aneesh; Holden, George W.; Simpson Rowe, Lorelei

    2017-01-01

    There is considerable evidence that parental corporal punishment (CP) is positively associated with children's behavioral and mental health problems. However, there is very little evidence addressing whether CP perpetrated by teachers or school staff is similarly associated with problematic student functioning. To address this gap in the research…

  1. 75 FR 20388 - International Business Machines Corporation, Global Technology Services Business Unit, Integrated...

    Science.gov (United States)

    2010-04-19

    ... Machines Corporation, Global Technology Services Business Unit, Integrated Technology Services, Cost and... Technology Services Business Unit, Integrated Technology Services, Cost and Expense Team working from various... Technology Services Business Unit. The company reports that workers leased from Datrose, Inc., were employed...

  2. Innovation, Corporate Strategy, and Cultural Context: What Is the Mission for International Business Communication?

    Science.gov (United States)

    Ulijn, Jan; O'Hair, Dan; Weggeman, Mathieu; Ledlow, Gerald; Hall, H. Thomas

    2000-01-01

    Reviews relevant literature in the areas of communication and innovation and explores how efforts toward innovative practices are directly related to globalism and business strategy. Focuses on issues associated with national culture, corporate culture, and professional culture that are relevant to strategies for researching business communication…

  3. 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...

  4. 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.

  5. 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

  6. 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?

  7. A Dynamic Model of Internally-Driven Corporate Social Responsibility and Enlightened Profit Maximization

    OpenAIRE

    F. Balboni

    2009-01-01

    The aim of this paper is to contribute to the analysis of Corporate Social Responsibility (CSR) from an economic perspective, in two ways. Firstly, introducing a new definition and a new framework of analysis, which can account for both the externallydriven and the internallydriven view of CSR. Secondly, developing a dynamic model of internallydriven CSR – which draws inspiration from the literature on renewable resources – to show that, under certain circumstances, an enlightened profit‐maxi...

  8. 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. 

  9. 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....

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    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

  12. 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...

  13. Conceptual model of elements and dimensions of corporal punishment according to internal and external researches

    Directory of Open Access Journals (Sweden)

    Fariba Khoshbakht

    2012-04-01

    Full Text Available Corporal punishment is using physical force to discipline or correct a child`s behavior so that they experience pain without any harm. Corporal punishment occurs mainly at home or at school. The present study investigated corporal punishment within the family (punishment of children by parents. Reviewing the studies conducted on corporal punishment, the present study examined factors affecting corporal punishment as well as the factors affected by corporal punishment and finally presented a conceptual model of elements and dimensions of corporal punishment applied by parents. The results of the review showed that many background and personality characteristics of both children and parents are involved in corporal punishment. The use of corporal punishment can result in behavioral problems in children both at individual and social levels and all this is influenced by the culture of a society. And since there are some religious instructions regarding the disciplining of children in their religious culture, corporal punishment is not prohibited in Muslim societies. Furthermore, there are some limits and conditions which are difficult to observe. تنبیه بدنی یعنی استفاده از نیروی فیزیکی، برای اصلاح یا کنترل رفتار کودک با هدف و قصد اینکه کودک درد را تجربه کند، اما صدمه‌ای نبیند. تنبیه‌ بدنی عمدتاً در دو سطح خانواده و مدرسه مطرح می‌باشد. در مطالعه حاضر تنبیه‌ بدنی در سطح خانواده (تنبیه کودک توسط والدین مورد بررسی قرار گرفته است. پژوهش حاضر با مطالعه‌ تحقیقات انجام شده در زمینه‌ تنبیه ‌بدنی به بررسی عوامل تأثیر‌گذار بر تنبیه ‌بدنی و تأثیر‌پذیر از آن پرداخته است و در نهایت به ارائه‌ مدلی

  14. International Business Machines (IBM) Corporation Interim Agreement EPA Case No. 08-0113-00

    Science.gov (United States)

    On March 27, 2008, the United States Environmental Protection Agency (EPA), suspended International Business Machines (IBM) from receiving Federal Contracts, approved subcontracts, assistance, loans and other benefits.

  15. 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....

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

    Directory of Open Access Journals (Sweden)

    OLIVERA GJORGIEVA-TRAJKOVSKA

    2016-10-01

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

  17. 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.

  18. 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.

  19. EVALUATION REPORT SCIENCE APPLICATIONS INTERNATIONAL CORPORATION S-CAD CHEMICAL AGENT DETECTION SYSTEM

    Science.gov (United States)

    The USEPA's National Homeland Security Research Center (NHSRC)Technology Testing and Evaluation Program (TTEP) is carrying out performance tests on homeland security technologies. Under TTEP, Battelle recently evaluated the performance of the Science Applications International Co...

  20. The Relationship between Internal Corporate Social Responsibility and Organizational Commitment within the Banking Sector in Jordan

    OpenAIRE

    Al-bdour; A. Ali.; Ellisha Nasruddin.; Soh Keng Lin

    2010-01-01

    This study attempts to investigate the relationship between internal CSR practices and organizational commitment based on the social exchange theory (SET). Specifically, we examine the impact of five dimensions of internal CSR practices on organizational commitment: health and safety, human rights, training and education, work life balance and workplace diversity. The proposed model was tested on a sample of 336 frontline employees within the banking sector in Jordan. Res...

  1. Corporate internal control system in the process of transformations: formation, development, problems

    OpenAIRE

    Kanapickienė, Rasa

    2009-01-01

    In the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task....

  2. Characteristics of the Corporate Bank Governance System in Bosnia and Herzegovina

    Directory of Open Access Journals (Sweden)

    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.

  3. 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...

  4. 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.)

  5. 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.

  6. The 'International' and the 'Global' as Complementary Power Strategies within Corporate Roman Catholicism

    Directory of Open Access Journals (Sweden)

    Kenneth Houston

    2010-09-01

    Full Text Available The putative resurgence of religious belief and its reinvigorated socio-political importance – or at least prominence – has prompted critical reflection on religion, broadly defined, as a new force in politics. This paper examines the ‘global’ and ‘international’ role of Roman Catholicism. Roman Catholicism has manifested itself as an actor on the international stage and as a trans-national and global ‘community’. Frequently the conceptual dividing line between these is ambiguous. Vatican City and the Holy See have both been accorded international status, the former since the conclusion of the Lateran Treaty by Italy’s fascist leader, Benito Mussolini, in 1929, the latter since the mid nineteenth century following the absorption of the Papal States into the newly unified Italian Republic. The Holy See also enjoys a special status position within the United Nations system as a non-member observer state. Following revelations of clerical child abuse the Holy See was put on the defensive in several national contexts in a public controversy that resonated much more widely. This trans-nationally organised religion has mobilised both nationally and internationally to defend its institutional interests. Through an examination of empirical instances the study sidesteps the question of whether religions are ‘global’ or ‘international’ phenomena, and draws attention to the distinct power modalities operative at the level of both international politics and in transnational or global organisation.

  7. Innovation, corporate strategy and cultural context : what is the mission for international business communication?

    NARCIS (Netherlands)

    Ulijn, J.M.; O'Hair, D.; Weggeman, M.C.D.P.; Ledlow, G.; Hall, H.T.

    2000-01-01

    A global economy requires business organizations to cultivate their international holdings by respecting the national differences of their host countries and coordinating efforts for rapid innovation. In this essay we first review relevant literature in the areas of communication and innovation and

  8. "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.

  9. "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.

  10. Corporate social responsibility: How internal and external CSR perceptions influence employee outcomes

    OpenAIRE

    Kroh, Julia

    2014-01-01

    A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics Employees can be considered the inner workings of an organization. With CSR on the rise it is surprising to find comparatively little research exploring how CSR impacts such an existential stakeholder group. This study aims to theoretically explore and empirically test if internal and external CSR perceptions affect employees’ organizational...

  11. "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...

  12. 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...

  13. 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.

  14. 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.

  15. 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 ...

  16. Green Economy through the Rosia Montana Case - Best Solution in the Context of Schemes Offshore Routed by the International Corporations

    Directory of Open Access Journals (Sweden)

    Nicolae Moroianu

    2016-05-01

    Full Text Available The object of researching paper, prepared by the student Nicolae Moroianu, under by Anişoara POPA, doc. conf. at University of Galati Lower Danube in analysis of the controversial case ” Roşia Montană - gold exploitation”. The utility of estimating needs for a structured analysis of the Roşia Montană case it is actually in Romanian society. Acording with the last 15 years, many conflicting tensions occurred between citizens, corporate officials, journalists, civil society actors and Presidential, Government and Parliament representatives. In this period, all stakeholders have provided often conflicting information and opinions on the benefits and risks in exploitation of gold and silver minerals from the Apuseni Mountains, by a Canadian majority-owned company. In 2016, mine opponents enjoyed a major victory when the village of Rosia Montana and surrounding Transylvania region were nominated to become a UNESCO World Heritage site, a designation protesters hope will secure international support and protection to the area. Still, the company continues to build the mine. Gabriel Resources is now threatening to sue the Romanian government under investment agreements for rejecting the mine. If they make good on this threat, the country could be embroiled in a World Bank tribunal trial for months.

  17. 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.

  18. Rand Corporation

    Science.gov (United States)

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

  19. 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.

  20. 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…

  1. 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.

  2. 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....

  3. 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...

  4. Foreign direct liability and beyond. Exploring the role of tort law in promoting international corporate social responsibility and accountability

    NARCIS (Netherlands)

    Enneking, L.F.H.

    2012-01-01

    Western societies are witnessing an emerging socio-legal trend towards transnational civil litigation against multinational corporations in relation to harm caused to people and planet abroad. Increasingly, individuals and communities from developing host countries who have been detrimentally

  5. 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

  6. 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.

  7. 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...

  8. 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

  9. Current, physical profile, and meteorological data collected as part of the Exploratory Study of Deepwater Currents in the Gulf of Mexico by Science Applications International Corporation (SAIC), 2/28/2003 - 4/11/2004 (NODC Accession 0031345)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Minerals Management Service (MMS) awarded a contract to Science Applications International Corporation (SAIC) to conduct a four-year study titled: Exploratory...

  10. Corporate finance

    OpenAIRE

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

    2011-01-01

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

  11. 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...

  12. 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...

  13. 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. ...

  14. 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.

  15. 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...

  16. 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...

  17. 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...

  18. 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.

  19. Study of International Mentoring and Coaching Practices and Their Constructive Application in the Russian System of Corporate Education and Training

    Science.gov (United States)

    Masalimova, Alfiya R.; Shaidullina, Almira R.

    2016-01-01

    The relevance of the research stems from dissimilarities between domestic and foreign experiences of mentoring and coaching in corporate education and training related to the methods and techniques aimed not only at transmitting mentor's professional experience to young professionals but also at identifying and developing mentees' potential, and…

  20. 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....

  1. 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?...

  2. 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?...

  3. Comparison of international initiative on corporate social responsibility in mining%矿业企业社会责任的国际倡议比较研究

    Institute of Scientific and Technical Information of China (English)

    孙春强; 刘伯恩

    2014-01-01

    This paper classifies and makes comparative analysis of the important international corporate social responsibility initiatives in mining ,including the United Nations Global Compact ,the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy ,OECD Guidelines for Multinational Enterprises ,Global Reporting Initiative Sustainability Reporting Guidelines ,International Council on Mining and Metals Sustainable Development Principles , Extractive Industries Transparency Initiative .It also makes judgment of future trends ,and suggests that Chinese"going out"-mining companies should respond to corporate social responsibility and comply with the important international initiatives , participate in setting rules ,for good corporate image and the greatest benefits .%本文对包括联合国《全球契约》、国际劳工组织《关于跨国企业和社会政策的三方宣言》、经济合作与发展组织《跨国企业准则》、全球报告倡议组织可持续发展报告指南、国际采矿与金属理事会可持续发展准则以及《采掘业透明倡议》等在内的影响矿业企业社会责任的重要国际倡议进行了分类和比较分析,并对企业社会责任未来的发展趋势做出判断,建议我国“走出去”的矿业企业响应和遵守有重要影响力的社会责任国际倡议,参与规则的制定,从而树立良好的企业形象,争取最大的利益。

  4. 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.

  5. 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

  6. Impact of organisational practices and language on an international business cooperation : the case of a German-Slovakian corporation

    OpenAIRE

    Schröder, Christin Irma

    2015-01-01

    In the course of the EU integration process, Slovakia became a target of choice for German investors. The percentage of German foreign direct investment has increased sharply since 1995. A growing number of German small to medium sized enterprises discover Slovakia as profitable location for outsourcing and offshoring. However, little is known about German-Slovakian corporations and expatriate management in Slovakia. The aim of the study is to get an understanding of the impact of organisa...

  7. Corporate mobility: Impacts on life domains and implications for work-life balance of international business travelers and expatriates

    OpenAIRE

    Tretyakevich, Natalia; Maggi, Rico

    2016-01-01

    In my dissertation I aim to explore the impacts of work-related mobility on job, family life and personal well-being of the travelling employees. To do so, three studies have been conducted with the purpose to investigate business travel behavioral patterns and impacts of work-related mobility on various life domains of the three segments, namely frequent corporate business travelers, expatriates and travelling academics, for whom the issues of travel stress and work-life balance are of ...

  8. 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

  9. 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...

  10. 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...

  11. 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...

  12. 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)

  13. 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…

  14. 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

  15. 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...

  16. 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...

  17. 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....

  18. 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...

  19. 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…

  20. 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...

  1. The social and professional structure of international justice: from scholarly insiders to the pull of multinational corporate law firms

    OpenAIRE

    Dezalay, Sara

    2016-01-01

    Where does international justice draw its authority in an international scene largely driven by self-regulated professional markets for the settlement of transnational disputes? To revisit this classical debate, this article connects the professional and social structure of dispute settlement mechanisms to their social credibility among users of international justice. Drawing on extensive biographical databases, it suggests that the growth of investor-state disputes is favoring a shift from a...

  2. New owner selected by Kremlin

    International Nuclear Information System (INIS)

    Beer, G.; Slovak, K.

    2007-01-01

    Today, we can say that with a high probability the new owner of a 49-percent stake in Transpetrol will become Gaspromneft, a subsidiary of the Russian giant Gasprom. The figures for last year were record-breaking. Revenues of 20.2 bil. USD and 3.6 bil. USD profit after tax. Slovakia has given in regarding the repurchase of Transpetrol shares. As an answer to TREND's question whether Slovakia would participate in the tender in which the bankruptcy trustee Eduard Rebun will offer for sale a company owning a stake in Transpetrol, the spokesman of the Ministry of Economy, Branislav Zvara, only provided a general answer that 'there are several solutions to this situation and so the representatives of all parties involved agreed that they would not inform the media before the transaction has been concluded. This concerns interim reports on progress should the situation develop in one of the expected directions.' In the opinion of Russian Prime Minister Mikhail Fradkov the fate of the 49-percent stake owned by the Dutch company Yukos Finance should develop in favour of Russia and Slovakia. The Russian Prime Minister made this announcement after his meeting with the Slovak Prime Minister, Robert Fico. 'At all management levels there is an action plan agreed and we will solve this issue in a way favourable for both the countries,' quoted press agency RIS Novosti M. Fradkov. The Kommersant daily developed its ideas even further saying that the Slovak government should exchange Transpetrol for 'the promise of oil and gas deliveries'. Currently, gas utility Slovensky plynarensky priemysel is negotiating a new gas delivery contract. (authors)

  3. The Secret Lives of Undergraduate International Business Students: An Analysis of Cross-Cultural Experience in Multinational Corporations.

    Science.gov (United States)

    Pederson de Castaneda, Viann

    This study involved students majoring in business/economics and foreign language in an international business program. The students were participants in a semester-long international experience where students were integrated into a host university to learn about management, economics, and marketing from professors abroad, and in an internship in a…

  4. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann

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

  5. Corporate Foundations

    DEFF Research Database (Denmark)

    Herlin, Heidi; Thusgaard Pedersen, Janni

    2013-01-01

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

  6. 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.

  7. 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.

  8. 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

  9. 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.

  10. 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.

  11. 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

  12. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

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

  13. Corporate governance from the perspective of the past and the present and the need to fill an international GAP

    Directory of Open Access Journals (Sweden)

    Tariq Tawfeeq Yousif Alabdullah

    2016-10-01

    Full Text Available Corporate governance (CG emerged many centuries ago, despite the debate on this subject and the widely-held view that it commenced in the 2000s. Thus, CG is not a new practice and over time it has become a precise system. In this study, the origins of CG are examined by the author in order to shed light on the underlying facts concerning the roots of this discipline and its history. By introducing such facts, it provides the background of the emergence of CG as clear principles and mechanisms. In the organizational sense, this study is considered important for both investors and organizations in applying the principles of CG and its mechanisms in all countries worldwide. The objective of this paper is to provide useful information to both researchers and practitioners in relation to CG including the fundamental principles and its history. This paper will present a solution to fill the gap in the literature concerning the relationship between CG and a firm’s performance in such instances when the results of examining such a relationship are found to be inconsistent. A number of factors have contributed to this author’s desire to research the relationship between a firm’s performance and CG and that includes the author’s experience and understanding of accounting over the years especially in the CG discipline, and also further to an in-depth literature review

  14. Corporal punishment.

    Science.gov (United States)

    Bauman, L J; Friedman, S B

    1998-04-01

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

  15. 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.

  16. 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)

  17. Small Business Development and Gender of Owner.

    Science.gov (United States)

    Catley, Suzanne; Hamilton, R. T.

    1998-01-01

    A literature review shows that few fundamental differences between men and women business owners have been substantiated. Primary reasons for self-employment are not gender specific, and research on psychological differences is inconclusive. (SK)

  18. 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 ...

  19. 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...

  20. [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.

  1. 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...

  2. Corporate Responsibility

    OpenAIRE

    World Bank

    2004-01-01

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

  3. 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...

  4. 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...

  5. 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

  6. 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.

  7. Winning From the Beginning: International Electronic Discovery in Commercial Litigation and the Home Field Advantage of American Corporations

    OpenAIRE

    Everson, Eric

    2013-01-01

    As technology is increasingly integrated into every aspect of the commercial environment, the amount of data generated from each transaction multiplies. Electronic discovery (eDiscovery) represents the collision of data and the law; in this paper, the powerful influence of the American judicial system is explored as it relates to the pursuit of digitally native file types for use in matters of litigation that transcend International borders. Home of the Silicon Valley, the world’s bigge...

  8. Information financière, juste valeur et contrôle interne : La corporate governance comme illusion rationnelle ?

    OpenAIRE

    Jerman, Lambert

    2014-01-01

    Pour les principes dominants de la « bonne » gouvernance depuis le rapport Cadbury de 1992, le gouvernement d’entreprise se définit comme un conflit d’agence entre actionnaires et managers. L’information financière, avec la juste valeur, incarne alors un moyen privilégié de résoudre par la transparence et la discipline de dispositifs de contrôle interne cette opposition. La présente contribution se propose en conséquence de répondre à la question de recherche suivante : dans quelle mesure la ...

  9. 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...

  10. 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.

  11. Corporate Governance

    Directory of Open Access Journals (Sweden)

    Dragoș-Mihail Daghie

    2011-05-01

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

  12. Every employee an owner. Really.

    Science.gov (United States)

    Rosen, Corey; Case, John; Staubus, Martin

    2005-06-01

    Surveys indicate that when new rules on expensing stock options take effect, many companies are likely to limit the number of employees who can receive equity compensation. But companies that reserve equity for executives are bound to suffer in the long run. Study after study proves that broad-based ownership, when done right, leads to higher productivity, lower workforce turnover, better recruits, and bigger profits. "Done right" is the key. Here are the four most important factors in implementing a broad-based employee equity plan: A significant portion of the workforce--generally, most of the full-time people--must hold equity; employees must think the amounts they hold can significantly improve their financial prospects; managerial practices and policies must reinforce the plan; and employees must feel a true sense of company ownership. Those factors add up to an ownership culture in which employees' interests are aligned with the company's. The result is a workforce that is loyal, cooperative, and willing to go above and beyond to make the organization successful. A wide variety of companies have recorded exceptional business performance with the help of employee-ownership programs supported by management policies. The authors examine two: Science Applications International, a research and development contractor, and Scot Forge, which shapes metal and other materials for industrial machinery. At both companies, every employee with a year or so of service holds equity, and employees who stay on can accumulate a comfortable nest egg. Management's sharing of financial information reinforces workers' sense of ownership. So does the expectation that employees will accept the responsibilities of ownership. Workers with an ownership stake internalize their responsibilities and feel they have an obligation not only to management but to one another.

  13. 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

  14. Corporal punishment.

    Science.gov (United States)

    Zolotor, Adam J

    2014-10-01

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

  15. 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...

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. Strategic implications of corporate social responsibility in hotel industry: A comparative research between NH Hotels and Meliá Hotels International

    Directory of Open Access Journals (Sweden)

    Marina Mattera

    2012-11-01

    Full Text Available The hospitality industry serves millions of people globally and is a multibillion-dollar industry with a significant growth expectation in the upcoming years. The Spanish tourism industry is one of the most developed sectors of the nation, being one of the main contributors to the country’s GDP. On a world wide scale, and specifically in the European context, there is a rising awareness for firms’ actions to be responsible towards the environment and the community in which they operate. Based on “triple bottom line” guidelines, companies’ mission in such a context is achieving competitive advantage by means of a business model considering three key aspects: people, profit, and planet. Considering the hospitality industry’s characteristics, it becomes essential to fulfill these new requirements to achieve sustainable competitive advantages. This exploratory study will outline which are the best practices of two main Spanish hotel corporations: NH Hotels and Meliá Hotels International. By pointing out actions undertaken by the most important firms of the sector, they can serve as an example and be replicated by other firms, thus increasing sustainability practices, improving understanding of triple bottom line, minimizing negative social as well as environmental footprint, and enhancing positive firms’ impacts in their operating contexts. DOI: 10.18870/hlrc.v2i4.85

  2. 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...

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

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

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

  4. EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ON CORPORATE PERFORMANCE OF SELECTED BANKS LISTED ON NIGERIA STOCK EXCHANGE

    Directory of Open Access Journals (Sweden)

    J. N. ELOSIUBA

    2018-03-01

    Full Text Available In the light of globalisation where foreign investment has become trendy, comparability of financial reports of Nigerian firms and those of other firms across the world has become a concern. Nigerian firms has been mandated to adopt the International Financial Reporting Standard (IFRS is their financial reporting.  This study has examined the effect of the IFRS adoption on the reported performance of Nigerian banks listed on the Nigerian Stock Exchange. Eight (8 out of the fourteen (14 quoted banks were selected for the study. Four indices of performance employed in the study are profitability using the Return on Equity, Liquidity using total deposit to total loan, loan grants and then market value measured by Price earnings ratio for the period (2011 and 2012. 2011 represented GAAP era while 2012 stands for IFRS adoption. A comparability index for the banks were computed using the Excel Spreadsheet for each of the banks on each variable. Then the One Sample Test was employed for the analyses. The mean was used to answer the research question while the t-statistics tested the hypotheses. The results showed that mean values for profitability, liquidity and market value are greater in the GAAP era (2011 than in the IFRS period (2012, while loan grant has higher for IFRS period (2012. The t-tested indicated none of the variables had significant effect.  Thus the study concluded that IFRS adopted does not have significant effect on bank performance reported in 2011 and 2012. The use of IFRS for all firms as well as incorporation of IFRS guideline in professional training are recommended by this study.

  5. Corporate entrepreneurship

    DEFF Research Database (Denmark)

    Christensen, Karina

    2005-01-01

    Corporate entreprenørskab kan blive svaret på, hvordan Danmark fremmer en mere videnintensiv produktion. Begrebet er blevet anvendt til at forklare forskellige organisatoriske fænomener alt fra strategi over ledelse i al almindelighed til innovation, hvilket har medført en mangfoldighed af begreb...

  6. Corporate Venturing

    DEFF Research Database (Denmark)

    Vintergaard, Christian

    path of an entrepreneurial opportunity of the Danish corporate venture capitalist,Danfoss A/S. This paper distinguishes itself from previous research done on entrepreneurialopportunities by creating a holistic and conceptual framework, which broadens and expands theperception of the market participants...

  7. 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.

  8. 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...

  9. An International Comparison of Corporate Governance Models: a study on the formal independence and governance of one-tier and two-tier corporate boards of directors in the United States of America, the United Kingdom and the Netherlands

    NARCIS (Netherlands)

    G.F. Maassen (Gregory)

    1999-01-01

    textabstractAccording to Cochran and Wartick (1988), corporate governance is an umbrella term that covers many aspects related to concepts, theories and practices of boards of directors and their executive and non-executive directors. It is a field that concentrates on the relationship between

  10. Corporate Social Responsibility for Sustainability

    Directory of Open Access Journals (Sweden)

    Wojciech Przychodzeń

    2014-06-01

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

  11. TRIGA reactor owners' seminar. Papers and abstracts

    International Nuclear Information System (INIS)

    1970-01-01

    The TRIGA Reactor Owners' Conference was planned with the aim of bringing together a group of persons interested in the ownership and operation of TRIGA reactors in the hope that an interchange of viewpoints, information, and experience would prove of mutual benefit

  12. Consumers' Use of Product Owner Manuals.

    Science.gov (United States)

    Showers, Linda S.; And Others

    1992-01-01

    A survey of 1,200 midwesterners received 643 replies identifying factors affecting tendency to read and use product owner's manuals: (1) product familiarity and lack of time negatively affected use; (2) having a question or problem increased use; and (3) perceived value of information (i.e., redundant or obvious information) deterred use. (SK)

  13. 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

  14. Bill Lang's contributions to acoustics at International Business Machines Corporation (IBM), signal processing, international standards, and professionalism in noise control engineering

    Science.gov (United States)

    Maling, George C.

    2005-09-01

    Bill Lang joined IBM in the late 1950s with a mandate from Thomas Watson Jr. himself to establish an acoustics program at IBM. Bill created the facilities in Poughkeepsie, developed the local program, and was the leader in having other IBM locations with development and manufacturing responsibilities construct facilities and hire staff under the Interdivisional Liaison Program. He also directed IBMs acoustics technology program. In the mid-1960s, he led an IEEE standards group in Audio and Electroacoustics, and, with the help of James Cooley, Peter Welch, and others, introduced the fast Fourier transform to the acoustics community. He was the convenor of ISO TC 43 SC1 WG6 that began writing the 3740 series of standards in the 1970s. It was his suggestion to promote professionalism in noise control engineering, and, through meetings with Leo Beranek and others, led the founding of INCE/USA in 1971. He was also a leader of the team that founded International INCE in 1974, and he served as president from 1988 until 1999.

  15. 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.

  16. 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.

  17. 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.

  18. 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...

  19. 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...

  20. 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.

  1. 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

  2. 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.

  3. 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.

  4. Corporate Language and Corporate Talk

    DEFF Research Database (Denmark)

    Zølner, Mette

    2013-01-01

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

  5. Corporate contestability and corporate expropriation

    Directory of Open Access Journals (Sweden)

    Abdul Hadi Zulkafli

    2016-12-01

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

  6. 3. TRIGA owners' conference. Papers and abstracts

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1974-07-01

    The TRIGA Owners' Conference III was held February 25-27, 1974, in Albuquerque, New Mexico. Seventy representatives were in attendance from 26 TRIGA facilities in the United States, Mexico, Puerto Rico, Indonesia, and from interested government agencies and industrial concerns. The main topics, discussed at the Conference were: TRIGA operating experiences; analytical and experimental methods; limits on effluents release for research reactor; and TRIGA modifications.

  7. The Ethical Perceptions of Small Business Owners

    OpenAIRE

    Aydemir, Muzaffer

    2006-01-01

    This paper reports the findings of an investigation into the ethical perceptions of small business owner/managers. The study has been conducted in Northwest region of Turkey and is the first investigation of ethical perceptions in Turkey. More than 99 percent of the companies in Turkey are small businesses and they play a key role in driving sustainable economic growth and job creation. However, they remain the largely unexplored area of ethics. Most of the findings of this stu...

  8. 3. TRIGA owners' conference. Papers and abstracts

    International Nuclear Information System (INIS)

    1974-01-01

    The TRIGA Owners' Conference III was held February 25-27, 1974, in Albuquerque, New Mexico. Seventy representatives were in attendance from 26 TRIGA facilities in the United States, Mexico, Puerto Rico, Indonesia, and from interested government agencies and industrial concerns. The main topics, discussed at the Conference were: TRIGA operating experiences; analytical and experimental methods; limits on effluents release for research reactor; and TRIGA modifications

  9. 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...

  10. 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

  11. 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...

  12. Going Corporate

    CERN Document Server

    Kadre, Shailendra

    2011-01-01

    Going Corporate: A Geek's Guide shows technology workers how to gain the understanding and skills necessary for becoming an effective, promotable manager or sought-after consultant or freelancer. Technology professionals typically dive deeply into small pieces of technology - like lines of code or the design of a circuit. As a result, they may have trouble seeing the bigger picture and how their work supports an organization's goals. But ignoring or dismissing the business or operational aspects of projects and products can lead to career stagnation. In fact, understanding the larger business

  13. Corporate Foresight

    DEFF Research Database (Denmark)

    Rohrbeck, René; Gemünden, Hans Georg

    2011-01-01

    Although in the last three decades much knowledge has been produced on how best to conduct foresight exercises, but little is known on how foresight should be integrated with the innovation effort of a company. Drawing on empirical evidence from 19 case studies and 107 interviews, we identify three...... roles that corporate foresight should play to maximize the innovation capacity of a firm: (1) the strategist role, which explores new business fields; (2) the initiator role, which increases the number of innovation concepts and ideas; and (3) the opponent role, which challenges innovation projects...

  14. Corporate responsibility

    DEFF Research Database (Denmark)

    Jensen, Karsten Klint

    2007-01-01

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

  15. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann; Sørensen, Suna

    2006-01-01

    The recognition of the importance of entrepreneurial dynamics in corporate context is increasingly acknowledged in both entrepreneurship and strategic management literature, as firms today face a reality in which frame-breaking innovation is an important element of survival. From this understanding......, the concept of Strategic Entrepreneurship (SE) has arisen, arguing a logic of focusing on the intersections between the two fields. This paper sets out to explore the SE construct empirically. Through seven case studies evolving around radical technological innovations, evidence is found of the importance...

  16. Corporate Fictions

    DEFF Research Database (Denmark)

    Staunæs, Dorthe; Søndergaard, D. M.

    2006-01-01

    The article describes a particular strategy of communication called a social science fiction. The strategy was taken up following an empirical research project on gender and management, in order to communicate results to the company's managers and Human Resource Staff. The research results showed...... fiction was the kind of narrative therapy, which aims to reconfigure the problem in focus by a process of externalisation that allows a reconstruction and retelling of the issue. The article describes how three cultural mechanisms in the company were condensed into three imaginary figures: Mr. Corporate...

  17. BC Hydro - IPC review : report on the creation of IPC International Power Corporation and its joint venture with the British Columbia Hydro and Power Authority for the Raiwind power project

    International Nuclear Information System (INIS)

    1997-03-01

    BC Hydro is one of the sponsors involved in the construction of a thermal electric power plant in Raiwind, Pakistan. As a Crown corporation, BC Hydro and its participation in the project is subject to the policies and priorities of the provincial government. This document describes the circumstances surrounding the creation of the International Power Corporation (IPC) and its joint venture with BC Hydro for the development of international power projects including the Raiwind project. The project has provoked much public discussion in British Columbia because of the involvement of Cayman Island companies in the project structure. There is concern with the intermingling of public and private interests in the project, including allegations that an IPC share offering benefited insiders of government and BC Hydro. A description of the history and structure of the Raiwind project and detailed information on the British Columbia participants is provided. Directors and shareholders of the principal corporate participants are listed. The development process in Pakistan, the key features of the project and the underlying agreements among the participants are described. An assessment of potential conflicts of interest and a review of public sector standards and guidelines regarding conflicts of interest is presented. 60 refs., 39 tabs., 6 figs

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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.

  5. Swedish district heating - owners, prices and profitability

    International Nuclear Information System (INIS)

    Andersson, Sofie; Werner, S.

    2001-01-01

    Owners, prices and profitability are examined in this report for 152 Swedish district heating companies during 1999. Only public information available has been used: Prices from a national annual consumer study, energy supplied, lengths of district heating pipes installed, and average prices for energy supplied. These companies are responsible for 96 % of all district heat supplied in Sweden. District heating systems owned by municipalities were responsible for 65 % of all district heat supply, while the share of power companies was 34 %. Other private owners accounted for 1 %. Only 12 % of the board members are women and more than 40 % of the companies have no woman in the board. The prices gathered by the annual consumer study are good estimates of the price level of district heating in Sweden. The average revenues are only 4,1 % lower than the effective average of prices gathered. Price of district heating decrease with size and market share. Use of combined heat and power plants decrease prices slightly. Lower prices with size can mainly be explained by lower energy supply costs. Calculated rates of return in relation to calculated replacement values increase slightly by size and are almost independent of age and market share. The purport of these conclusions is that the district heating companies share the cost reduction from size with their customers, while the whole benefit from high market shares is repaid to the customers. Calculated rates of return vary among the owner groups examined. Lower rates are accepted by municipalities, while power companies have higher rates at the average costs used. Total replacement costs for the 152 companies has been estimated to 89 billion Swedish crowns or 10 billion Euro. Only correlation analyses using one dimension have been used in this study. A higher degree of quality can be obtained by using multi-dimensional analyses

  6. 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…

  7. 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

  8. 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

  9. 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.

  10. Owners of public property in Romania

    Directory of Open Access Journals (Sweden)

    Cătălin-Silviu SĂRARU

    2015-06-01

    Full Text Available This article analyzes the owners of public property: the state and the territorial administrative units. The article analyzes various theories about the quality in which the State exercising the right of public property (independently of the a legal person, based on the national sovereignty or as a public law legal person. Similar is analyzed the quality in which the administrative-territorial unit exercises the right of public property. In this article are analyzed also the meanings of the term "administrative territorial unit".

  11. Evolution of Corporate Essence

    DEFF Research Database (Denmark)

    Fomcenco, Alex

    2016-01-01

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

  12. 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...

  13. The Promotion of Bottle Feeding by Multinational Corporations: How Advertising and the Health Professions Have Contributed. Cornell International Nutritioon Monograph Series, Number 2 (1975).

    Science.gov (United States)

    Greiner, Ted; Latham, Michael C., Ed.

    This report investigates the ways bottle feeding of infants is promoted by multinational corporations. Data were obtained from the following: (1) a survey of available infant food advertising in newspapers and magazines from developing countries; (2) a study of some interrelationships between the health professions and infant food companies,…

  14. Shareholder engagement in The Netherlands : Balacing between self-regulation through the Dutch Corporate Governance Code and international capital market practices

    NARCIS (Netherlands)

    Melis, D.A.M.

    2012-01-01

    This paper presents recent empirical evidence about institutional investors' compliance with the amended Dutch Corporate Governance Code and key factors influencing their real life voting- and engagement behaviour with Dutch investee companies. The data comes from 39 surveys among Dutch and

  15. 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

  16. 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...

  17. [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

  18. [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

  19. Dogs' social referencing towards owners and strangers.

    Science.gov (United States)

    Merola, Isabella; Prato-Previde, Emanuela; Marshall-Pescini, Sarah

    2012-01-01

    Social referencing is a process whereby an individual uses the emotional information provided by an informant about a novel object/stimulus to guide his/her own future behaviour towards it. In this study adult dogs were tested in a social referencing paradigm involving a potentially scary object with either their owner or a stranger acting as the informant and delivering either a positive or negative emotional message. The aim was to evaluate the influence of the informant's identity on the dogs' referential looking behaviour and behavioural regulation when the message was delivered using only vocal and facial emotional expressions. Results show that most dogs looked referentially at the informant, regardless of his/her identity. Furthermore, when the owner acted as the informant dogs that received a positive emotional message changed their behaviour, looking at him/her more often and spending more time approaching the object and close to it; conversely, dogs that were given a negative message took longer to approach the object and to interact with it. Fewer differences in the dog's behaviour emerged when the informant was the stranger, suggesting that the dog-informant relationship may influence the dog's behavioural regulation. Results are discussed in relation to studies on human-dog communication, attachment, mood modification and joint attention.

  20. Dogs' social referencing towards owners and strangers.

    Directory of Open Access Journals (Sweden)

    Isabella Merola

    Full Text Available Social referencing is a process whereby an individual uses the emotional information provided by an informant about a novel object/stimulus to guide his/her own future behaviour towards it. In this study adult dogs were tested in a social referencing paradigm involving a potentially scary object with either their owner or a stranger acting as the informant and delivering either a positive or negative emotional message. The aim was to evaluate the influence of the informant's identity on the dogs' referential looking behaviour and behavioural regulation when the message was delivered using only vocal and facial emotional expressions. Results show that most dogs looked referentially at the informant, regardless of his/her identity. Furthermore, when the owner acted as the informant dogs that received a positive emotional message changed their behaviour, looking at him/her more often and spending more time approaching the object and close to it; conversely, dogs that were given a negative message took longer to approach the object and to interact with it. Fewer differences in the dog's behaviour emerged when the informant was the stranger, suggesting that the dog-informant relationship may influence the dog's behavioural regulation. Results are discussed in relation to studies on human-dog communication, attachment, mood modification and joint attention.

  1. 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

  2. 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

  3. 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

  4. 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

  5. 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 ...

  6. 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…

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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 ...

  14. Mechanisms for the proximity between the perspectives of the Shiite jurisprudence and the International Human Rights System regarding Corporal Punishment of Children

    Directory of Open Access Journals (Sweden)

    Seyed Javad Hoseynikhah

    2011-11-01

    Full Text Available One of the challenging issues which families and societies face in rearing and upbringing is how to treat children’s misbehavior In Islamic perspective, especially Shiite jurisprudence, which is considered to be the main source of legislation in the Islamic republic of Iran, in addition to paying special attention to children’s education and their development and happiness, much emphasis has been put on their dignity, being kind to them, their expedience, preventing any harm and injury to them. Also, it is prohibited to punish and abuse them. However, in some cases corporal punishment of children is permissible and permitted because of their expedience. On the contrary, the international human rights system seeks to eliminate the use of all forms of corporal punishment from all societies. Using different types of instruments and documents, it tries to promote this view. It considers corporal punishment as being against the child’s human dignity and physical integrity. Furthermore, sometimes it is considered inhumane, cruel and humiliating. Therefore, initially and apparently, the two approaches appear to be contradictory. Thus, we try to explain the true nature of the two approaches and to provide some solutions for their proximity considering the interests of the society as well as children's expedience, interests, education, rights and development. از جمله‌ی مسائل حسّاس و مهمّ تربیتی که خانواده‌ها و جوامع بشری دچار آن هستند، چگونگی برخورد با اعمال و کردارهای ناروای کودکان است. در دیدگاه اسلامی و به خصوص فقه سترگ شیعه که در کشور ما منبع الهام‌بخش جهت قانونگذاری محسوب می‌گردد، علاوه بر توجّه خاص به امور تربیتی کودکان و رشد و سعادت آنان، بر کرامت کودکان، مهروزی و مصلحت

  15. 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...

  16. Private forest-land owners of the United States, 1994

    Science.gov (United States)

    Thomas W. Birch; Thomas W. Birch

    1996-01-01

    A statistical analytical report on mail canvass of private forest-land owners in the United States. It discusses landowner characteristics, attitudes, harvesting experience, tenure, and management planning.

  17. 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...

  18. Internal reserves industrial corporations. Management of own sources of financing in the implementation of the various approaches to calculating depreciation bonus

    Directory of Open Access Journals (Sweden)

    Koncipko Natal'ja Vladimirovna

    2015-08-01

    Full Text Available Reindustrialization of the national economy of Russia in the conditions of tightening economic sanctions poses industrial corporations, particularly with state participation, the task of effective and rational use of private sources of funding. Today it is largely depends on the chosen and implemented, in fact, depreciation strategy of the state. In this regard, the main scientific idea of the article is in the economic justification of the amounts of material benefit when implementing different approaches for the calculation of depreciation in real terms of modern tax legislation of the Russian Federation. The object of the study selected the process of formation of own sources of financing of economic activity in conditions of re-industrialization of the domestic industry. The study serve as a methodological approaches used in practice to develop the depreciation policy, including methods and techniques to calculate the material benefits of different scenarios for the replenishment of own sources of financing production. To the main scientific result of the research is proposed by the authors of the financial mechanism of the formation and replenishment of own sources of financing is presented as a multi-level relationship between subjects and objects, principles and methods, including scenarios, tools, and methods of forming the effective depreciation policy (strategy of individual corporations and their groups. The proposed definition of effective depreciation policy under which the table presents the calculation of depreciation using bonus depreciation linear and nonlinear methods, which show the maximization depreciation income and minimize tax exemptions. For example, the economic activities of industrial corporations proved the legality of obtaining the maximum tax values, on the one hand, and economic (material benefits, on the other, and in the current field of modern Russian tax legislation.

  19. 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.

  20. Corporate Bonds in Denmark

    DEFF Research Database (Denmark)

    Tell, Michael

    2015-01-01

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

  1. 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.

  2. 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.

  3. International Data & Economic Analysis (IDEA)

    Data.gov (United States)

    US Agency for International Development — International Data UN Food and Agriculture Organization, Food Price Index; IMF, Direction of Trade Statistics; Millennium Challenge Corporation; and World Bank,...

  4. 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.

  5. 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...

  6. 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…

  7. 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

  8. 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

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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.

  15. TRANSNATIONAL CORPORATIONS

    Directory of Open Access Journals (Sweden)

    Mladen M. Ivic

    2014-10-01

    Full Text Available The rapid development of the globalization of business has caused an increase in competition in the international market. Number of organizations different forms be increasing according to the development level of the business. Multinational companies are all companies that operate on the principle of equity investments from several countries and have control over the property for at least two or more countries. These organizations have a well-developed network of its own branches which are located around the world, through which they control the production, distribution of goods and services. Global companies - terminology under this name is first mentioned in literature in the early 90's. Global companies implement a global strategy that treats the whole world as one market and act in terms of strengthening the forces of global integration and national responsiveness pad.

  16. 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...

  17. 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

  18. 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.

  19. Fortune 500 Corporate Headquarters

    Data.gov (United States)

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

  20. 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

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. The Influence of External and Internal Factors on Forming the System of Managers' Professional Development at Transnational Corporations in Poland

    Science.gov (United States)

    Banit, Olga

    2017-01-01

    The author performs analysis of external and internal factors that influence organization of the system of Polish managers' professional development. These factors can be united into two groups. We will attribute the factors formed under the influence of external factors to the first group, to the second--the internal ones. So, due to the dynamic…

  7. Information and Corporate Cultures.

    Science.gov (United States)

    Drake, Miriam A.

    1984-01-01

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

  8. 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.

  9. Trademark Values in Corporate Restructuring

    OpenAIRE

    Torres, Fernando

    2007-01-01

    In corporate restructuring under Chapter 11, an asset valuation is a central task for both legal and financial reasons. In the area of intangible assets, however, generally accepted accounting principles (GAAP) do not reflect internally-generated assets such as brands, trademarks, and other intellectual property. In practice, arbitrary rules of thumb are used to fill this gap, and closure, liquidation, financing, and restructuring decisions are made on this basis. This paper reports the ...

  10. 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...

  11. 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.

  12. 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-...

  13. INTEGRATED CORPORATE STRATEGY MODEL

    Directory of Open Access Journals (Sweden)

    CATALINA SORIANA SITNIKOV

    2014-02-01

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

  14. 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...

  15. 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...

  16. 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.

  17. 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...

  18. 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.

  19. Corporate Finance, Incomplete Contracts, and Corporate Control

    OpenAIRE

    Patrick Bolton

    2014-01-01

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

  20. Property Owners and Managers Survey - Single Family Microdata

    Data.gov (United States)

    Department of Housing and Urban Development — The Property Owners and Managers Survey (POMS) Overview, Summary Tables, and Source and Accuracy Statement are available from the U.S. Census Bureau. POMS was...

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

    Directory of Open Access Journals (Sweden)

    Boris Crnković

    2011-12-01

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

  2. 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

  3. 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.

  4. 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.

  5. 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.

  6. The path to corporate responsibility.

    Science.gov (United States)

    Zadek, Simon

    2004-12-01

    Nike's tagline,"Just do it," is an inspirational call to action for the millions who wear the company's athletic gear. But in terms of corporate responsibility, Nike didn't always follow its own advice. In the 1990s, protesters railed against sweatshop conditions at some of its overseas suppliers and made Nike the global poster child for corporate ethical fecklessness. The intense pressure that activists exerted on the athletic apparel giant forced it to take a long, hard look at corporate responsibility--sooner than it might have otherwise. In this article, Simon Zadek, CEO of the UK-based institute AccountAbility, describes the bumpy route Nike has traveled to get to a better ethical place, one that cultivates and champions responsible business practices. Organizations learn in unique ways, Zadek contends, but they inevitably pass through five stages of corporate responsibility, from defensive ("It's not our fault") to compliance ("We'll do only what we have to") to managerial ("It's the business") to strategic ("It gives us a competitive edge") and, finally, to civil ("We need to make sure everybody does it"). He details Nike's arduous trek through these stages-from the company's initial defensive stance, when accusations about working conditions arose, all the way to its engagement today in the international debate about business's role in society and in public policy. As he outlines this evolution, Zadek offers valuable insights to executives grappling with the challenge of managing responsible business practices. Beyond just getting their own houses in order, the author argues, companies need to stay abreast of the public's evolving ideas about corporate roles and responsibilities. Organizations that do both will engage in what he calls"civil learning".

  7. 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...

  8. 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

  9. 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

  10. 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.

  11. 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.

  12. DIMENSIÓN INTERNA DE LA RESPONSABILIDAD SOCIAL EMPRESARIAL DESDE LA ÓPTICA DE LA GESTIÓN DE RECURSOS HUMANOS | INTERNAL DIMENSION OF CORPORATE SOCIAL RESPONSIBILITY FROM THE OPTICS OF HUMAN RESOURCES MANAGEMENT

    Directory of Open Access Journals (Sweden)

    María Gabriela Guzmán González

    2016-11-01

    Full Text Available Corporate social responsibility (CSR, represents the active participation of companies in the adoption and implementation of social initiatives aimed at a continuous improvement of the community in which they operate. It is a way to generate collective welfare, which starts from within, from the attention to the people that work in them, their human resources. The management of human resources is closely linked to CSR, since the latter represents an opportunity for the development of workers. The results of this study represent a theoretical input for the study of this topic in the field of management referred to, and may be a reference to propitiate in management, entrepreneurship and community in general the emergence of various modalities to meet the growing demands of human resources. The objective was to analyze the internal dimension of CSR, from the perspective of human resource management. A theoretically oriented research was conducted through literature inquiry and document analysis. It was determined that CSR becomes a challenge for human resource management, and that organizations which incorporate it into their internal dimension can get various advantages, such as a greater involvement and sense of belonging of workers to the company, a chance to increase organizational capacity for the efficient management of its members.

  13. The Corporate Marketing Department

    DEFF Research Database (Denmark)

    Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva

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

  14. 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...

  15. 78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

    Science.gov (United States)

    2013-08-27

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

  16. 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

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

    Directory of Open Access Journals (Sweden)

    Adriana Amaya Hernández

    2013-06-01

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

  18. 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...

  19. 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 ...

  20. Corporate Governance Country Assessment : Malaysia

    OpenAIRE

    World Bank

    2012-01-01

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

  1. 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

  2. Corporate Social Responsibility of Multinational Oil Corporations to ...

    African Journals Online (AJOL)

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

  3. 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).

  4. 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

  5. Strategic corporate sustainability

    DEFF Research Database (Denmark)

    Grewatsch, Sylvia; Rohrbeck, René; Madsen, Henning

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

  6. The Corporate Law Curriculum

    Science.gov (United States)

    Mofsky, James S.

    1976-01-01

    On the premise that corporate counsel must be an able diagnostician before he can focus on highly specialized and interrelated issues of business law, the author suggests an approach to corporate law curriculum in which the basic course balances the quality and quantity of material designed to create the needed sensitivity. (JT)

  7. Corporate design management

    NARCIS (Netherlands)

    drs. Patrick van Thiel; drs. Wil Michels

    2006-01-01

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

  8. Corporation as climate ambassador

    DEFF Research Database (Denmark)

    Trapp, Leila

    2012-01-01

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

  9. Piercing the corporate veil

    International Nuclear Information System (INIS)

    Goodwin, L.M.

    1992-01-01

    This article addresses the potential problems an economically troubled subsidiary can cause a parent company and offers strategies for insulating the trouble through good business practices and careful planning. The topics of the article include corporations and limited liability, piercing the corporate veil, environmental cleanup liabilities, and avoiding trouble

  10. Corporate Media Governance

    NARCIS (Netherlands)

    Kempen, Petrus Cornelis

    2011-01-01

    The media can make or break a reputation. This being said, it seems to be essential for companies, governments and institutions to pay specific attention to corporate media management in their daily operations. However, this thesis shows that they often neglect to pay adequate attention to corporate

  11. Reinventing Corporate Communications.

    Science.gov (United States)

    Toth, Elizabeth L.; Trujillo, Nick

    1987-01-01

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

  12. Corporate plan 1997

    International Nuclear Information System (INIS)

    1997-01-01

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

  13. 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....

  14. 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.

  15. 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...

  16. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

    actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications: As auditors are likely to come across corporate psychopaths from time to time...... in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory. Originality/value: This is the first research to address...

  17. Business Systems and Corporate Governance

    DEFF Research Database (Denmark)

    Pedersen, Torben; Thomsen, Steen

    1999-01-01

    The paper tests the applicability of Whitley' s business systems framework to the study of international differences in corporate ownership structure. In support of Whitley' s framework we document the existence of large differences among the largest companies in 12 European nations. Furthermore we...... find that these differences can be partly attributed to the institutional determinants stressed by Whitley: structure of the financial system, government regulation and labour relations. However, we also find evidence of microeconomic effects attributable to firm size and industry structure which cut...... across national borders and which influence cross country variations in ownership structure. We conclude that ownership structures are influenced by both economic and system effects....

  18. CSR as Corporate Political Activity

    DEFF Research Database (Denmark)

    Morsing, Mette; Roepstorff, Anne

    2015-01-01

    –image dynamics of political CSR’. Concretely, we describe in two vignettes how IKEA’s declared ‘apolitical and neutral’ CSR identity becomes entangled with national and international socio-political events that critically challenge the corporate engagement prior national understandings of citizenship rights....... In this process, IKEA’s CSR identity becomes defined as a political and non-neutral activity. Our article contributes by bringing attention to the organizational level dynamics of political CSR by offering a conceptualization of how global and local socio-political events may disturb the alignment between CSR...

  19. 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...

  20. Steam Generator Owners Group PWR secondary water chemistry guidelines

    International Nuclear Information System (INIS)

    Welty, C.S. Jr.; Green, S.J.

    1985-01-01

    In 1981 the Steam Generator Owners Group (SGOG), a group of domestic and foreign pressurized water reactor (PWR) owners, developed and issued the PWR secondary water chemistry guidelines. The guidelines were prepared in response to the growing recognition that a majority of the problems causing reduced steam generator reliability (e.g., denting, wasteage, pitting, etc.) were related to secondary (steam) side water purity. The guidelines were subsequently issued as an Electric Power Research Institute (EPRI) report. In 1984 they were revised to reflect industry experience in adopting the original issuance and to incorporate new information on causes of corrosion damage. The guidelines have been endorsed and their adoption recommended by the SGOG

  1. Dog and owner demographic characteristics and dog personality trait associations.

    Science.gov (United States)

    Kubinyi, Eniko; Turcsán, Borbála; Miklósi, Adám

    2009-07-01

    The aim of this study was to analyze the relationships between four personality traits (calmness, trainability, dog sociability and boldness) of dogs (Canis familiaris) and dog and owner demographics on a large sample size with 14,004 individuals. German speaking dog owners could characterize their dog by filling out a form on the Internet. There were five demographic variables for dogs and nine for owners. Two statistical methods were used for investigating the associations between personality and demographic traits: the more traditional general linear methods and regression trees that are ideal for analyzing non-linear relationships in the structure of the data. The results showed that calmness is influenced primarily by the dog's age, the neutered status, the number of different types of professional training courses (e.g. obedience, agility) the dog had experienced and the age of acquisition. The least calm dogs were less than 2.5 years old, neutered and acquired after the first 12 weeks of age, while the calmest dogs were older than 6.9 years. Trainability was affected primarily by the training experiences, the dog's age, and the purpose of keeping the dog. The least trainable dogs had not received professional training at all and were older than 3 years. The most trainable dogs were those who participated in three or more types of professional training. Sociability toward conspecifics was mainly determined by the age, sex, training experience and time spent together. The least sociable dogs were older than 4.8 years and the owners spent less than 3h with the dog daily. The most sociable dogs were less than 1.5 years old. Males were less sociable toward their conspecifics than females. Boldness was affected by the sex and age of the dog and the age of acquisition. The least bold were females acquired after the age of 1 year or bred by the owner. The boldest dogs were males, acquired before the age of 12 weeks, and were younger than 2 years old. Other variables

  2. 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.

  3. 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.

  4. 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 ...

  5. Corporate Governance Country Assessment : Republic of Croatia

    OpenAIRE

    World Bank

    2001-01-01

    Croatia's corporate governance system is framed by civil law with regulation for traded companies in part based on London securities rules and international standards for accounting and auditing. There are two public exchanges, which both have three tiers. The majority of companies are listed on the third tier, which has the lowest level of disclosure and listing requirements. The small nu...

  6. 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)

  7. 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.

  8. THE MANAGEMENT SUBSIDIARIES: CORPORATE GOVERNANCE MECHANISMS IN GROUP OF COMPANIES

    Directory of Open Access Journals (Sweden)

    A. K. Tatulyan

    2016-01-01

    Full Text Available Many holdings in the process of converting its organizational structure to face several new problems, which reduce the overall efficiency of the management of its group of companies. Most often these problems are related to the control activities of subsidiaries. Due to the large number of organizations in the group of companies the Supervisory Board has no possibility to monitor all the activities of its sub-sidiaries, as a result of which most of these "daughters" more freedom and opportunity to conduct their activities without agreeing it with top management. Group of companies or integrated structures imply a close interaction between companies and coordination of their activities in the moment and end-to-end operational control. The main study is how the parent organization may be based on legitimate mechanisms to manage the activities of the subsidiary. The article is devoted to the interaction between subsidiaries and the parent organization in the group companies. It also discusses a variety of mecha-nisms through which the parent organization may influence the decisions made by subsidiaries. There is a very actual problem of management and control over the activities of subsidiaries and affiliates group companies that have a well developed organizational structure, a large number of subsidiaries and lead-ing the activities of several types. These mechanisms have already proven international practice and are promising in terms of adaptation to the management structure of the Russian groups of companies that will allow you to create the best conditions for conducting control activities of subsidiaries. The article describes some of the most common tools for the management of subsidiaries, for example is the direct involvement of senior management or even the owners of parent organization in the work of the Board of Directors of the subsidiary. The article discusses the contradictions that arise in the organization of the procedure of

  9. Corporate Blogging For Dummies

    CERN Document Server

    Karr, Douglas

    2010-01-01

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

  10. European Corporate Law

    DEFF Research Database (Denmark)

    Dorresteijn, Adriaan; Teichmann, Christoph; Werlauff, Erik

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

  11. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

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

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

    OpenAIRE

    International Finance Corporation; U.S. Department of Commerce

    2004-01-01

    The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issu...

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

    NARCIS (Netherlands)

    Rondinelli, Dennis; Rosen, Benson; Drori, Israel

    2001-01-01

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

  14. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  16. Mapping strategy, structure, ownership and performance in European corporations : Introduction

    NARCIS (Netherlands)

    Colli, A.; Iversen, M.J.; de Jong, A.

    2011-01-01

    This paper is the introduction to the Business History special issue on European Business Models. The volume presents results of the international project about mapping European corporations, within the strategy, structure, ownership and performance (SSOP) framework. The paper describes the

  17. 2006 URS Corporation Bare Earth Topographic Lidar: Shawsheen River, Massachusetts

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — URS Corporation contracted EarthData International to aquire topographic elevation data for 82 square miles in Essex and Middlesex Counties, Massachusetts during...

  18. 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...

  19. Global Corporate Communication and the Notion of Legitimacy

    DEFF Research Database (Denmark)

    Bülow, Anne Marie

    2011-01-01

    When international companies seek to establish legitimacy, it involves different stakeholders locally and globally. This paper analyses corporate communication in order to trace the discursive construction of the customers, investors, staff and authoritiess from whom legitimacy is sought...

  20. The impact of corporate governance on IFRS adoption choices

    NARCIS (Netherlands)

    Verriest, A.J.M.; Gaeremynck, A.; Thornton, D.B.

    2013-01-01

    We investigate the association between corporate governance strength and EU listed firms' choices with respect to International Financial Reporting Standards (IFRS) adoption in 2005. We measure governance strength by aggregating variables such as board independence, board functioning and audit

  1. 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

  2. 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...

  3. 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.

  4. 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.

  5. Equity Incentives: Aligning The Interests Of Employees And Owners ...

    African Journals Online (AJOL)

    This paper reviews how to align the interests of employees and of owners of businesses and directs attention to policy issues that are critical to the attainment of this noble objective. It demonstrates that Tax Incentives and Reforms are necessary and offers recommendations on how to promote equity incentives in Nigeria.

  6. 24 CFR 982.507 - Rent to owner: Reasonable rent.

    Science.gov (United States)

    2010-04-01

    ... URBAN DEVELOPMENT SECTION 8 TENANT BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM Rent and Housing Assistance Payment § 982.507 Rent to owner: Reasonable rent. (a) PHA determination. (1) The PHA may not.... To make this determination, the PHA must consider: (1) The location, quality, size, unit type, and...

  7. Survey of Business Owners and Self-Employed Persons (SBO)

    Science.gov (United States)

    Employment and Payroll Survey of Business Owners Work from Home Our statistics highlight trends in household statistics from multiple surveys. Data Tools & Apps Main American FactFinder Census Business Builder My Classification Codes (i.e., NAICS) Economic Census Economic Indicators Economic Studies Industry Statistics

  8. Pet Dogs Benefit Owners' Health: A "Natural Experiment" in China

    Science.gov (United States)

    Headey, Bruce; Na, Fu; Zheng, Richard

    2008-01-01

    This paper reports results from a "natural experiment" taking place in China on the impact of dogs on owners' health. Previous Western research has reported modest health benefits, but results have remained controversial. In China pets were banned in urban areas until 1992. Since then dog ownership has grown quite rapidly in the major…

  9. Private forest owners and invasive plants: risk perception and management

    Science.gov (United States)

    A. Paige Fischer; Susan Charnley

    2012-01-01

    We investigated nonindustrial private forest (NIPF) owners' invasive plant risk perceptions and mitigation practices using statistical analysis of mail survey data and qualitative analysis of interview data collected in Oregon's ponderosa pine zone. We found that 52% of the survey sample was aware of invasive plant species considered problematic by local...

  10. 9 CFR 54.5 - Certification by owners.

    Science.gov (United States)

    2010-01-01

    ... review upon request by a State or APHIS representative all bills of sale, pedigree registration... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Certification by owners. 54.5 Section 54.5 Animals and Animal Products ANIMAL AND PLANT HEALTH INSPECTION SERVICE, DEPARTMENT OF...

  11. Veterinary drug prescriptions: to what extent do pet owners comply ...

    African Journals Online (AJOL)

    Separate questionnaires were designed for pet owners (clients) and veterinarians to ascertain the existence and extent of noncompliance in veterinary practice in lbadan and to elucidate the influence of such factors as logistics, education, economy, attitudes and veterinarian/client relationship on non-compliance. Analyses ...

  12. Explaining Antagonism to the Owners of Foxwoods Casino Resort

    Science.gov (United States)

    d'Hauteserre, Anne-Marie

    2010-01-01

    Conflictual relations between the owners of Foxwoods Casino and Resort, who are American Indians, and the white residents of Ledyard and nearby Preston and North Stonington townships in southeastern Connecticut are long-standing. They have flared up on numerous occasions and especially since 1982 when the Mashantucket Pequots considered building a…

  13. 24 CFR 982.306 - PHA disapproval of owner.

    Science.gov (United States)

    2010-04-01

    ... fraud, bribery or any other corrupt or criminal act in connection with any federal housing program; (3... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false PHA disapproval of owner. 982.306... the Fair Housing Act or other federal equal opportunity requirements, and such action is pending; or...

  14. The Collaborative Project Owner in Theory and Practice

    DEFF Research Database (Denmark)

    Frederiksen, Signe Hedeboe; Svejvig, Per

    is complex characterized by information asymmetry and potential mistrust. Studies also show that top managers may actually be reluctant to play an active role during the project life cycle. In this paper, we examine how the involvement of project owners unfolds in the project process, when given explicit...

  15. 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.

  16. 24 CFR 880.601 - Responsibilities of owner.

    Science.gov (United States)

    2010-04-01

    ... 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH... housing market area have an equal opportunity to apply and be selected for a unit in projects assisted... respect to non-elderly family units, the owner must undertake marketing activities in advance of marketing...

  17. GENERAL MEETING OF OWNERS OF INVESTMENT SHARES: ORGANIZATIONAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Olga A. Zhdanova

    2014-01-01

    Full Text Available General meeting of owners of the investment shares, possessing large powersof strategic character, needs continuous development of the substantial and organizational parties, with the subsequent entering of corresponding changes into acts.In article some organizational aspects ofcarrying out general meeting and possibility of their improvement are considered.

  18. Characterization of human-dog social interaction using owner report.

    Science.gov (United States)

    Lit, Lisa; Schweitzer, Julie B; Oberbauer, Anita M

    2010-07-01

    Dog owners were surveyed for observations of social behaviors in their dogs, using questions adapted from the human Autism Diagnostic Observation Schedule (ADOS) pre-verbal module. Using 939 responses for purebred and mixed-breed dogs, three factors were identified: initiation of reciprocal social behaviors (INIT), response to social interactions (RSPNS), and communication (COMM). There were small or no effects of sex, age, breed group or training. For six breeds with more than 35 responses (Border Collie, Rough Collie, German Shepherd, Golden Retriever, Labrador Retriever, Standard Poodle), the behaviors eye contact with humans, enjoyment in interactions with human interaction, and name recognition demonstrated little variability across breeds, while asking for objects, giving/showing objects to humans, and attempts to direct humans' attention showed higher variability across these breeds. Breeds with genetically similar backgrounds had similar response distributions for owner reports of dog response to pointing. When considering these breeds according to the broad categories of "herders" and "retrievers," owners reported that the "herders" used more eye contact and vocalization, while the "retrievers" used more body contact. Information regarding social cognitive abilities in dogs provided by owner report suggest that there is variability across many social cognitive abilities in dogs and offers direction for further experimental investigations. Copyright (c) 2010 Elsevier B.V. All rights reserved.

  19. 31 CFR 210.13 - Notice to account owners.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN THE...

  20. 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.

  1. 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...

  2. 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...

  3. Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

    OpenAIRE

    Sun Mei; Nagata Katsuya; Onoda Hiroshi

    2011-01-01

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

  4. Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

    OpenAIRE

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

    2010-01-01

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

  5. The corporate security professional

    DEFF Research Database (Denmark)

    Petersen, Karen Lund

    2013-01-01

    In our age of globalization and complex threat environments, every business is called upon to manage security. This tendency is reflected in the fact that a wide range of businesses increasingly think about security in broad terms and strive to translate national security concerns into corporate...... speech. This article argues that the profession of the security manager has become central for understanding how the relationship between national and corporate security is currently negotiated. The national security background of most private sector security managers makes the corporate security...... professional inside the company a powerful hybrid agent. By zooming in on the profession and the practice of national security inside companies, the article raises questions about where to draw the line between corporate security and national security along with the political consequences of the constitution...

  6. SERC corporate plan 1993

    International Nuclear Information System (INIS)

    1993-03-01

    In its last Corporate Plan, the Science and Engineering Research Council (SERC) planned wide-ranging policy and programme reviews. These have been carried out and the results set the context for this plan. In addition, the SERC is responding to major changes in the higher education sector and a difficult financial climate. The Plan has been prepared before the Government's proposed White Paper on science and technology is available but is consistent with the SERC's advice on the White Paper. The SERC's ''mission statement'' recognises its dual role of strengthening the United Kingdom's capabilities in fundamental research and of developing capabilities in strategic research related to industrial and social need. Six strategic aims are identified: the funding of a portfolio of excellent research which contributes both to advancement of knowledge, and economic and social advance, the support of the training of scientists and engineers, the improvement of knowledge transfer within the ''science and engineering base'' and between this base and industry, the promotion of effective international collaboration, increasing the public awareness of research in science and engineering and improving the economy, efficiency and effectiveness of all of the SERC's operations. Within its programme expenditure, the SERC will examine whether funding should be extended to a wider range of bodies; develop new, more efficient, ways of funding higher education institutes (HEI) research; increase emphasis on output measures of research; specify service standards; and market-test scientific support activities. The SERC will make gains of at least 1.5% a year in efficiency of administration, through measures including market testing, and will extend management accounting systems. (Author)

  7. 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...

  8. 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

  9. Corporate Involvement in C AI

    Science.gov (United States)

    Baker, Justine C.

    1978-01-01

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

  10. Corporate Governance Country Assessment : Uruguay

    OpenAIRE

    World Bank

    2005-01-01

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

  11. Corporate Governance and Shareholder Litigation

    OpenAIRE

    Kalchev, Georgi

    2009-01-01

    The probability for shareholder litigation is studied and how corporate governance characteristics and other factors explain it. Shareholder litigation results from failure of corporate governance. Thus a better quality of corporate governance is hypothesized to decrease the litigation probability. Corporate governance index is constructed based on principal components. It is found to be a significant predictor of shareholder litigation.

  12. Corporate risk management : an overview

    NARCIS (Netherlands)

    Oosterhof, Casper M.

    2001-01-01

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

  13. Factor analysis of processes of corporate culture formation at industrial enterprises of Ukraine

    Directory of Open Access Journals (Sweden)

    Illiashenko Sergii

    2016-06-01

    Full Text Available Authors have analyzed and synthesized the features of formation and development of the corporate culture at industrial enterprises of Ukraine and on this basis developed recommendations for application in the management of strategic development. During the research authors used the following general scientific methods: at research of patterns of interaction national culture, corporate culture and the culture of the individual authors used logical generalization method; for determining factors influencing corporate culture formation with the level of occurrence authors used factor analysis; for trend analysis of the corporate culture development at appropriate levels authors used comparative method. Results of the analysis showed that macro- and microfactors are external and mezofaktors (adaptability of business and corporate governance, corporate ethics, corporate social responsibility and personnel policies, corporate finance are internal for an enterprise. Authors have identified areas for each of the factors, itemized obstacles to the establishment and development of corporate culture at Ukrainian industrial enterprises and proposed recommendations for these processes management.

  14. The Corporations Act 2001

    OpenAIRE

    Bostock, Tom

    2002-01-01

    The author outlines reforms made in Australia in the area of company law with an analysis of the Corporations Act 2001, which along with the Australian Securities and Investments Commission Act 2001 comprises Corporations legislation in Australia. Article by Tom Bostock (a partner in the law firm Mallesons Stephen Jaques, Melbourne, Australia). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by...

  15. Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Kampf, Constance

    2007-01-01

    Understanding Corporate Social Responsibility (CSR) as having explicit policies and implicit norms situated in cultural systems highlights the connections between institutional and cultural structures of nation states and business' commitment to CSR as reflected in the strategies used to communic......Understanding Corporate Social Responsibility (CSR) as having explicit policies and implicit norms situated in cultural systems highlights the connections between institutional and cultural structures of nation states and business' commitment to CSR as reflected in the strategies used...

  16. Improving Corporate Governance Practices

    OpenAIRE

    M. Huse; J. Gabrielsson; A. Minichilli

    2009-01-01

    Peak performing organizations may benefit from active value creating boards. Suggestions to improve board behaviour and corporate governance practices are presented in this article. The suggestions result from findings in the “Valued Creating Board” research programme. However, active boards working in a shareholder activism framework may destroy rather than support value creation processes within firms. In peak performing organizations corporate governance practices should be designed and de...

  17. TO THE QUESTION OF FORMATION OF EARTHQUAKES OF CORPORATE STRUCTURES OF AGRICULTURAL PRODUCTION

    Directory of Open Access Journals (Sweden)

    KUSTOVSKA О.

    2017-08-01

    Full Text Available The article analyzes the development of corporate structures in agricultural production, proves the influence of corporate formations on the efficiency of agrarian production. On the basis of the analysis of official information of agro holdings, an assessment was made of the efficiency of their activities and a conclusion was made about the optimal size of their structural subdivisions. The advantages and disadvantages of integrated structures are highlighted, peculiarities of formation of their land relations are determined. Issues of expansion of land masses of agro holdings related to the conclusion of land lease agreements are considered. The association of separate agro-industrial enterprises of various industrial-economic orientation form an independent legal entity - a legal entity. The economic feasibility of the creation and functioning of corporate associations is objective based on obtaining the greatest effect, the essence of which is that the result of the joint corporate activities of economic structures will always be higher compared to the results of the individual work of each of them. Corporate forms of management in agriculture were founded in Ukraine on the basis of the general theoretical model of an open, competitive, multi-faceted agricultural market economy type, aimed at an integrated world economic system. The methodology of construction involves taking into account the world economic trends and the national specificity of the country's agricultural development; it is aimed at finding rational forms of organization of agricultural production, mechanisms for overcoming crisis phenomena, stabilizing the economy and creating conditions for further qualitative and quantitative growth of the agrarian sector of the economy. For many years, leading American co-operators have been distributing concepts and concepts that are perceived and used throughout the world. This work is coordinated by the Organization for International

  18. 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...

  19. 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...

  20. Advanced Nuclear Fuels Corporation: one year later

    International Nuclear Information System (INIS)

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

    1988-01-01

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

  1. Corporate Social Responsibility: the Challenges and Constraints

    Directory of Open Access Journals (Sweden)

    Piasecki Ryszard

    2017-12-01

    Full Text Available This article discusses the chances and vulnerabilities of corporate social responsibility (CSR on two main levels: the small and medium sector at a local level; and big corporations at the macro and international levels. The modern understanding of the definition of CSR is also analyzed. This concept in the management sciences is often misunderstood because it is usually seen as one means in the struggle to achieve a better competitive position. On the other hand, for the development sciences CSR is an effective instrument of income redistribution and as an addition to state support for the underprivileged social groups.

  2. 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.

  3. Corporate Risk Disclosure and Corporate Governance

    Directory of Open Access Journals (Sweden)

    Kaouthar Lajili

    2009-12-01

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

  4. 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.

  5. International

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

    This rubric reports on 10 short notes about international economical facts about nuclear power: Electricite de France (EdF) and its assistance and management contracts with Eastern Europe countries (Poland, Hungary, Bulgaria); Transnuclear Inc. company (a 100% Cogema daughter company) acquired the US Vectra Technologies company; the construction of the Khumo nuclear power plant in Northern Korea plays in favour of the reconciliation between Northern and Southern Korea; the delivery of two VVER 1000 Russian reactors to China; the enforcement of the cooperation agreement between Euratom and Argentina; Japan requested for the financing of a Russian fast breeder reactor; Russia has planned to sell a floating barge-type nuclear power plant to Indonesia; the control of the Swedish reactor vessels of Sydkraft AB company committed to Tractebel (Belgium); the renewal of the nuclear cooperation agreement between Swiss and USA; the call for bids from the Turkish TEAS electric power company for the building of the Akkuyu nuclear power plant answered by three candidates: Atomic Energy of Canada Limited (AECL), Westinghouse (US) and the French-German NPI company. (J.S.)

  6. 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.

  7. 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.

  8. Corporate Governance in Post-Socialist Countries - Theoretical Dilemmas, Peculiarities, Research Opportunities / Külliki Tafel, Erik Terk, Alari Purju

    Index Scriptorium Estoniae

    Tafel, Külliki

    2006-01-01

    Äriühingute valitsemine postsotsialistlikes riikides - teoreetilised dilemmad, eripärad, uurimisvõimalused. Skeemid: Internal and external relations of corporate governanace; The changing context of corporate governance

  9. 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

  10. 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.

  11. 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.

  12. 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...

  13. 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...

  14. Regulating Internalities

    OpenAIRE

    Sunstein, Cass Robert; Allcott, Hunt

    2015-01-01

    This paper offers a framework for regulating internalities. Using a simple economic model, we provide four principles for designing and evaluating behaviorally-motivated policy. We then outline rules for determining which contexts reliably reflect true preferences and discuss empirical strategies for measuring internalities. As a case study, we focus on energy efficiency policy, including Corporate Average Fuel Economy (CAFE) standards and appliance and lighting energy efficiency standards.

  15. Environmental management in the National Power Corporation

    International Nuclear Information System (INIS)

    Petel, M.R.L.

    1996-01-01

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

  16. Corporate reporting on corruption: an international comparison

    OpenAIRE

    Barkemeyer, Ralf; Preuss, Lutz; Lee, Lindsay

    2015-01-01

    Building on an institutionalist framework of the various organizational field-level pressures on firms to engage with the challenge of corruption, we analyse anti-corruption disclosures across a sample of 933 sustainability reports. Such reporting complements anti-corruption initiatives, as it allows the company to demonstrate its commitment. Our results show clear country- and sector-level differences in the extent to which companies communicate their anti-corruption engagement. However, the...

  17. International Development Research Centre Corporate Policy Travel

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

    André Lavoie

    2018-04-01

    Apr 1, 2018 ... endeavour to make travel arrangements as early as possible to enhance the .... The A-card is used to purchase all agency-booked air and rail tickets and to cover ..... that decision with his or her expense claim by providing the ...

  18. Essays in international and comparative corporate governance

    OpenAIRE

    Kabbach de Castro, Luiz Ricardo

    2014-01-01

    El gobierno corporativo se refiere a como los proveedores de recursos de las empresas pueden tener un retorno de su inversión. En este sentido, Aoki (2001) define el gobierno corporativo como una "estructura que organiza los derechos y responsabilidades de las partes interesadas en la empresa," esto incluye no solo los proveedores de recursos financieros (Shleifer y Vishny, 1997), pero también otros grupos e individuos que puedan afectar o ser afectados por la creación y transferencia de valo...

  19. International Development Research Centre Corporate Policy Travel

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

    André Lavoie

    put in place procedures to issue advances to employees entitled to receive them; ... recover Canadian tax credits where expense reports include Canadian ... Any instances of abuse, fraud, or non-compliance with the IDRC travel policy will be ...

  20. Corporate Planner | IDRC - International Development Research ...

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

    The board consists of twenty-one members who meet at least three times a year in ... The work impacts on the operations of the Board of Governors and its ... (i.e. Privy council Office, Office of the Auditor General, Office of the Ethics councillor, ...